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Jurnal Ekonomi Bisnis dan Akuntansi
Published by Lembaga Pengembangan Kinerja Dosen
ISSN : 28278364     EISSN : 28278372     DOI : 10.55606
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU): ISSN: 2827-8364 (cetak), ISSN: 2827-8372 (Online) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Ilmu Ekonomi Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia. Jurnal ini diterbitkan 3 (tiga) kali dalam satu tahun yaitu Edisi April, Agustus, dan Desember. Jurnal Ekonomi Bisnis dan Akuntansi memiliki fokus dan ruang lingkup yang terdiri dari: Ekonomi: Ekonomi Publik, Ekonomi Internasional, Perbankan dan Lembaga Keuangan Ekonomi Pembangunan, Ekonomi Moneter, Ekonomi Keuangan. Manajemen bisnis dan perbankan: Manajemen keuangan dan kekayaan, Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategis, Operasi, Kewirausahaan, Etika Perbankan, Operasi dan Manajemen Perbankan. Akuntansi: Akuntansi Sektor Publik, Perpajakan, Akuntansi Keuangan, Akuntansi Manajemen, Auditing, dan Sistem Informasi Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 376 Documents
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METODE SERVQUAL DAN IMPORTANCE PERFORMANCE ANALYSIS (IPA) DALAM MENGUKUR KEPUASAN KONSUMEN TERHADAP LAYANAN DI HYGGE SOCIAL CAFE PASCA PANDEMI COVID-19
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i1.1302

Abstract

Measuring service quality is essential for restaurants. This study determines the quality of service and service attributes that need attention at Hygge Social Café. The research was conducted using the Important Performance Analysis and servequal methods. The sample was thirty people who were taken randomly from Hygge Social Cafe customers. The results showed that the Service Gap has an average of -0.02 with an average service quality value (Q) of 0.995, this indicates that the quality of service has not met consumer expectations adequately, furthermore by the Importance Performance Analysis (IPA) based on the dimension of the level of satisfaction and the level of expectations, data is obtained in quadrant A there were 4 attributes, quadrant B were 6 attributes, quadrant C were 7 attributes and quadrant D were 6 attributes. Notably the four existing quadrants, it is recommended that Hygge Social Café pay attention to quadrant A with 4 existing attributes.
OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN PERUSAHAAN DAN PENERIMAAN OPINI AUDIT
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i1.1311

Abstract

The company need an audit opinion to be able to validate the accountability of the company's financial statements to users, so as to be able to produce the right decisions. Therefore, this research aimed to determine the effect of the previous year's audit opinion and the company's growth on the receipt of this year's audit opinion. This research used quantitative data taken from the financial reports of companies listed on the IDX for 2020-2021. It was found that there were 35 companies as a population that entered the trade, service and investment sectors, especially in the tourism, hotel and restaurant sub-sectors. The data collection process founded that there were 27 companies in 2020 that could be processed as samples, while in 2021 there were 29 sample companies. This study used descriptive analysis techniques and correlational inferential statistics. The results of the observations shown that the previous audit opinion had a significant effect on this year's audit opinion. The findings on the company's growth illustrated the absence of a significant influence on the receipt of audit opinions this year. The conclusion that could be drawn from this study was that the auditor in providing an opinion was influenced by the opinion of the previous year, but not influenced by the growth of the company.
MENGUNGKAP HUBUNGAN ANTARA KESEIMBANGAN BEKERJA DENGAN KINERJA DAN EMPLOYEE ENGAGEMENT: PENDEKATAN MEDIASI
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i1.1313

Abstract

Penelitian ini bertujuan untuk menganalisis apakah variabel work life balance dan employee engagement dapat mengoptimasi kinerja karyawan. Metode kuantitatif dan desain korelasional digunakan untuk melakukan penelitian. 73 Responden telah menjawab kuesioner dengan menggunakan sampel purposive. Hasilnya adalah work life balance tidak berpengaruh signifikan terhadap kinerja karyawan, work life balance berpengaruh signifikan terhadap employee engagement, employee engagement berpengaruh signifikan terhadap kinerja, dan work life balance berpengaruh signifikan terhadap kinerja melalui employee engagement. Kebaruannya, work life balance dapat merangsang kinerja optimal ketika karyawan menanamkan keterikatan terhadap perusahaan.
PENGARUH PERILAKU CEO NARSISME DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR OTOMOTIF 2019 – 2021
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i1.1344

Abstract

The most important part that will be the handle of the Automotive company is to maximize its financial performance. The most important part to improve and achieve the goals of a company is to improve financial performance. The type of research data used is quantitative data using data that collects samples because it uses the approach explanatory reseach method to analyze and test the relationship to two variables, namely CEO behavior, Company Size being an independent variable and Company Performance being a dependent variable. The subject of this study data is to take a sample population of the automotive sub-sector & its components collected through the company's website and IDX from 2019 to 2021. Company performance is measured by ROE. The behavior of the CEO of Narcissism can be seen and assessed through the annual report of a company by posting photos. While the size of the company is calculated by natural logarithm multiplied by total sales (LnTotalSale). The conclusion was obtained that there is no influence of CEO Narcissism on company performance and Company Size on the Company Performance of the Automotive sub-sector and its components in 2019 – 2021. Keywords: CEO Narcissism, Company Size, Company Performance, Ln(total sales), ROE.
PENGEMBANGAN EKONOMI KREATIF DALAM MENINGKATKAN POTENSI PARIWISATA
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i1.1398

Abstract

Abstrak Kreativitas usaha yang semakin tak terbatas secara tidak langsung mempengaruhi pemanfaatan sumber daya secara optimal dari yang tidak bernilai jual menjadi memiliki nilai ekonomis yang tinggi. Ekonomi kreatif merupakan salah satu usaha yang membutuhkan kreativitas, inovasi dan keterampilan dalam pengembangannya dan salah satu sistem pengembangan bisnis ekonomi kreatif adalah melalui UMKM. Ekonomi kreatif dan sektor pariwisata merupakan dua hal yang saling mempengaruhi, berkaitan satu dan lainnya yang jika dikelola secara optimal akan saling bersinergi sehingga mampu memberikan dampak positif terhadap pertumbuhan ekonomi dan kesejahteraan masyarakat. Penelitian ini bertujuan untuk mengetahui pengembangan ekonomi kreatif dalam meningkatkan potensi parwisata secara literatur. Metode yang digunakan analisis deskriptif dengan metode riset kepustakaan dari berbagai data berdasarkan referensi yang terkait dengan masalah yang diteliti. Hasil penelitian menunjukkan bahwa pengembangan ekonomi kreatif akan mampu mendukung transformasi ekonomi melalui penerapan ide-ide kreatif serta inovatif guna meningkatkan kesejahteraan masyarakat dan sektor pariwisata memegang peranan penting untuk menyatukan individu melalui kunjungan wisatawan dalam menggunakan kreativitas tersebut.
PERAN TATA KELOLA DAN TANGGUNG JAWAB SOSIAL DALAM MENINGKATKAN NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI MEDIASI
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i1.1405

Abstract

The purpose of this study is to determine the determinants of corporate value such as corporate governance and social responsibility mediated by company size. This study utilizes information taken from the financial reports of the coal subsector listed on the IDX using a purposive sampling test method that meets the exploration steps. The research period was taken for 3 years with the amount of information used, namely 57 data from 21 entities in the coal subsector. The research method uses Partial Least Square (PLS) with secondary data types. The results of the study show that corporate governance is able to positively influence firm value. But the existence of company size can’t mediate the correlation between firm value and corporate governance. Whereas, corporate social responsibility is not able to influence company value but the existence of company size as a mediation is able to positively influence the correlation between corporate social responsibility and company value.
Pengaruh Struktur Aset, Profitabilitas, Biaya Agensi, Inovasi dan Teknologi, Ukuran Perusahaan terhadap Struktur Modal : Bukti Dari Sektor Teknologi Indonesia.
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i1.1414

Abstract

This study aims to determine the determinants of a company's capital structure (debt ratio) such as asset structure, profitability, agency costs, innovation and technology, and company size. The population in this study uses technology companies and are listed on the Indonesia Stock Exchange in the period 2019 – 2021 using a purposive sampling method that meets the research criteria with panel data analysis. The determination of the research sample was based on a purposive sampling method with a total sample of 36.The data used is secondary data derived from the company's financial reports which have been accessed via www.idx.co.id. Secondary data processing using eviews analysis techniques. The results of this study indicate that asset structure has a positive influence on capital structure; however, profitability, agency costs, innovation and technology, and company size do not affect the capital structure. For Technology Companies listed on the IDX, based on the results of this research, it is hoped that they can provide broad insight to company management to oversee the company's capital structure in a good, effective and efficient manner, thus enabling companies to take advantage of the capital structure. For investors and potential investors, if they want to invest, it is advisable to look at the financial condition of the company which can describe the company's value every year in the form of annual income and dividends distributed by the company and consider the company's cash flow before making a decision to invest in a technology sector company listed on IDX so that investors can provide capital to the right companies and have good value
Analisis Studi Peristiwa Invasi Rusia ke Ukraina terhadap Harga Saham IDX 80 di Bursa Efek Indonesia
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i1.1427

Abstract

This research was conducted to analyze the impact of Russia’s invasion of Ukraine, as well as its reaction to companies listed on the IDX 80 index on the Indonesia Stock Exchange. Trading Volume Activity (TVA) and Security Return Variability (SRV) are the variables used to analyze the reactions. The test was conducted for five days before and after the invasion on February 24, 2022 using the Wilcoxon signed rank test. After statistical testing was conducted, there was a difference in the average TVA before and after the event. This indicates that the market reacted to the Russian invasion of Ukraine. In contrast, SRV did not show a difference in average before and after the Russian invasion of Ukraine. This condition is caused by information uncertainty or asymmetric information dissemination. This uncertainty results in not all investors having enough information to make decisions that will benefit investors due to an event. In addition, investors also lack the necessary knowledge to make decisions about their investments that are not supported by proper information dissemination.
Koneksi Politik dan Penghindaran Pajak Perusahaan Manufaktur Indonesia
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i1.1428

Abstract

Tax avoidance can be defined as a strategy taken by a company to minimize the company's tax expense by taking legal action through exploiting loopholes in tax regulations. The existence of the implementation of a self-assessment system in fulfilling tax obligations is a gap for taxpayers to take tax avoidance actions. This study aims to examine and analyze the effect of political connections through government involvement in corporate boards and political connections through state ownership on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The research sample was obtained using a purposive sampling method with a total sample of 49 samples with 245 observations. Data were analyzed using multiple regression analysis. The results of the study show that political connections through government involvement in company boards are able to minimize corporate tax avoidance actions, while political connections through government share ownership do not affect corporate tax avoidance actions
PENGARUH PENERAPAN KESELAMATAN DAN KESEHATAN KERJA (K3) TERHADAP PRODUKTIVITAS KERJA KARYAWAN TEKNIK LAPANGAN
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2022): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i1.1465

Abstract

Occupational safety and health (OHS) issues in Indonesia are generally still not optimal. This is indicated by the high number of work accidents. Low or poor employee health programs result in a tendency for low productivity levels. The purpose of this study was to analyze the effect of occupational safety and health on the work productivity of field engineering employees of Perumda Air Minum Tirta Bumi Sentosa Kebumen Regency. Data were collected from 35 field engineering employees of Perumda Air Minum Tirta Bumi Sentosa using a questionnaire. The data analysis methods used are validity test, reliability test, simple linear regression, t test and coefficient of determination with the help of IBM SPSS 24 software. The results of simple linear regression analysis show that Y = 8.288 + 0.263 X which means that occupational safety and health has a positive effect on work productivity. The t test results show that occupational safety and health (K3) has a significant effect on work productivity with a tcount value of 4.824 greater than the t table with a significance value of 0.000. The coefficient of determination is 0.396, which means that the occupational safety and health variable contributes 39.6% to the work productivity variable. While the remaining 0.604 or 60.4% is influenced by other factors not examined in this study.

Page 11 of 38 | Total Record : 376

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