Jurnal Ekonomi Bisnis dan Akuntansi
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.
Articles
376 Documents
<![CDATA[ANALISIS PENJUALAN AYAM AFKIR TERHADAP PENDAPATAN (STUDI KASUS PT. CAHAYA MARIO 3 PUTRI SIDRAP) ]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 1 No. 3 (2021): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/jebaku.v1i3.1897
<![CDATA[Ayam afkir merupakan ayam petelur yang sudah tidak produktif bertelur akan tetapi memiliki nilai ekonomis. Penelitian ini bertujuan untuk menganalisis penjualan ayam afkir dan untuk mengetahui pengaruh pendapatan terhadap perusahaan. Penelitian ini dilakukan pada bulan Januari-April 2021 di PT. Cahaya Mario 3 Putri Kabupaten Sidrap. Metode penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer dan data sekunder. Teknik pengumpulan data yaitu observasi, wawancara dan dokumentasi. Sedangkan teknik pengolahan data yang digunakan untuk melakukan perhitungan penelitian ini yaitu total biaya, penerimaan, pendapatan dan R/C Rasio. Hasil penelitian menunjukkan bahwa penjualan ayam afkir di PT. Cahaya Mario 3 Putri, periode tahun 2018 - 2020 dilaporkan hasil yang menguntungkan. Pada tahun 2018 total pendapatan sebanyak Rp. 31.010.038.560,-. Pada tahun 2019 total pendapatan sebanyak Rp. 28.881.533.000,-. Pada tahun 2020 dengan jumlah ayam afkir sebanyak 66.000 ekor dengan total pendapatan sebanyak Rp. 33.756.720.480,-. Pengaruh pendapatan terhadap penjualan ayam afkir pada perusahaan PT. Cahaya Mario 3 Putri, pada periode tahun 2018 - 2020 memiliki nilai R/C ratio > 1, yang berarti sangat menguntungkan. Hasil yang diperoleh tersebut sangat berpengaruh terhadap pendapatan yang diperoleh PT. Cahaya Mario 3 Putri]]>
<![CDATA[MANAJEMEN PAKAN PADA PEMELIHARAAN PEDET DI UPT PTHPT SULAWESI SELATAN DALAM PENYEDIAAN BIBIT SAPI BALI ]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 1 No. 3 (2021): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/jebaku.v1i3.1908
<![CDATA[Penelitian ini bertujuan untuk memahami secara langsung bagaimana manajemen pakan pada sapi bali di UPT Pembibitan Ternak dan Hijauan Pakan Ternak Provinsi Sulawesi Selatan. Metodologi peneltian yang digunakan dalam penelitian ini yaitu jenis dan sumber data terdiri dari data primer dan data sekunder. Jenis penelitian yang digunakan yaitu penelitian kualitatif. Hasil penelitian menunjukkan bahwa pemberian pakan di UPT Pembibitan Ternak dan Hijauan Pakan Ternak dilakukan pada pagi hari dan sore hari. Pakan yang diberikan terdiri dari rumput gajah dan konsentrat. Rumput gajah yang diberikan sebanyak 120 kg pada pagi dan 40 kg pada sore hari sedangkan pemberian pakan konsentrat diberikan sebanyak 12,5 kg pada pagi hari.]]>
<![CDATA[Pengaruh Kompetensi dan Disiplin Kerja Terhadapa Kinerja Pegawai pada Dinas Tenaga Kerja Kota Depok ]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/jebaku.v3i2.1920
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Kompetensi dan Disiplin Kerja Terhadap Kinerja Pegawai pada Dinas Tenaga Kerja Kota Depok, Variabel yang diteliti dalam penelitian ini yaitu Kompetensi dan Disiplin Kerja. Populasi dalam penelitian ini adalah Dinas Tenaga Kerja Kota Depok dengan Teknik pengambilan sampel yang digunaka dengan metode sensus sampling atau sampel jenuh, dimana keseluruhan populasi dijadikan sampel dan merupakan pegawai pada Dinas Tenaga Kerja Kota Depok. Kuesioner merupakan Teknik pengumpulan data yang dilakukan dengan cara memberi seperangakat pernyataan atau pertanyaan tertulis kepada responden. Pengujian hipotesis dalam penelitian ini menggunakan teknik analisi regresi linier berganda pada taraf signifikan 5% dengan bantuan software SPSS versi 25. Hasil kesimpulan dari penelitian ini menunjukan bahwa secara parsial Pengaruh Kompetensi terhadap Kinerja Pegawai pada Dinas Tenaga Kerja Kota Depok berdasarkan pengujian hasil uji t menunjukan bahwa Kompetensi berpengaruh positif dan signifikan terhadap kinerja pegawai, sedangkan Disiplin Kerja terhadap Kinerja Pegawai pada Dinas Tenaga Kerja Kota Depok berdasarkan hasil uji t menunjukan bahwa disiplin kerja berpengaruh positif namun tidak signifikan terhadap Kinerja Pegawai. Kata Kunci: Pengaruh Kompetensi, Disiplin Kerja dan Kinerja Pegawai ABSTRAK This study aims to determine the effect of Competence and Work Discipline on Employee Performance at the Depok City Manpower Office. The variables studied in this study are Competency and Work Discipline. The population in this study was the Depok City Manpower Office with the sampling technique used by the census sampling method or saturated sample, where the entire population was sampled and were employees at the Depok City Manpower Office. The questionnaire is a data collection technique that is carried out by giving a set of written statements or questions to the respondents. Testing the hypothesis in this study used multiple linear regression analysis techniques at a significant level of 5% with the help of SPSS version 25 software. The results of this study show that partially the effect of competence on employee performance at the Depok City Manpower Office based on the t-test results shows that competence has a positive and significant effect on employee performance, while Work Discipline on Employee Performance at the Depok City Manpower Office based on the results t test shows that work discipline has a positive but not significant effect on employee performance. Keywords: The Influence of Competence, Work Discipline and Employee Performance]]>
<![CDATA[INTEGRASI KONSEP DAN APLIKASI DALAM MENENTUKAN PERILAKU KONSUMSI DALAM KEGIATAN EKONOMI MUSLIM ]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/jebaku.v3i2.1935
<![CDATA[In Muslim economic activities, consumption behavior should be aligned with the principles of Islamic economics, which include justice, balance, and blessings. Excessive and unnecessary consumption should be avoided as it can harm oneself and others. Islam teaches its followers not to harm themselves in this world and the hereafter by engaging in excessive behavior to fulfill their needs and worldly pursuits. This research adopts a qualitative approach by conducting a literature review and content analysis to identify key concepts in Islamic economics relevant to Muslim consumption behavior in economic activities. A good integration between the concepts and applications of Islamic economics in the context of consumer behavior can shape ethical, responsible, and sustainable consumption behavior. These concepts guide the choice of halal products and promote a balance between the needs and desires of individual Muslims. Furthermore, the implementation of these concepts in daily consumption practices can help Muslim individuals avoid excessive consumption, minimize wastefulness, and enhance social benefits in economic activities.]]>
<![CDATA[KAJIAN HADITS TENTANG PERJANJIAN DALAM MEWUJUDKAN PERDAMAIAN PADA PEMBIAYAAN IJARAH MULTIJASA DI LEMBAGA KEUANGAN MIKRO SYARIAH: (Studi Pada KSSU Harum Daha Kediri) ]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/jebaku.v3i2.1937
<![CDATA[In writing this aims to examine the hadith regarding the agreement in realizing peace on Multijasa Ijarah Financing at KSSU Harum Dhaha Kediri. By using a qualitative approach with thematic and interpretive data analysis to gain a comprehensive understanding. The results of the writing show that the Agreement on multiservice ijarah financing at KSSU Harum Dhaha Kediri has an important role in creating peace and justice. With clear, transparent, and fair agreements, the parties involved can carry out their business activities safely and smoothlyIn addition, the agreement refers to the hadith of the Prophet as a source of law governing peace in transactions. The agreement also functions as a risk control instrument and provides a dispute resolution mechanism. Thus, multiservice ijarah financing at KSSU Harum Dhaha Kediri can contribute positively to economic growth based on Sharia values.]]>
<![CDATA[PRESPEKTIF AYAT AL-QUR’AN DALAM ETIKA BISNIS ISLAM KONTEMPORER ]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/jebaku.v3i2.1940
<![CDATA[Business with everything that happens in people's lives every day in general. The large number of businesses and the variety of business motives and orientations as well as the increasing complexity of business problems, sometimes makes business people fixated on trying anything to achieve their goals, especially if the goal is only to seek profit and profit. So that negative actions often occur, which eventually become habits in business behavior. If so, it is not uncommon for business actors to be identified with dirty deeds, because there are behaviors such as lying, betrayal, breaking promises, deceiving and defrauding others. This article describes business in an Islamic approach which includes Islamic business concepts, Islamic business principles and normative foundations of Islamic business by using a review of literature studies by examining interpretations of the Qur'an regarding the relationship between verses and existing ethical rules. Islamic business must be based on Islamic ethics which originate from the Al-Qur'an and the Sunnah of the Prophet Muhammad SAW. Generally, business ethics is a normative discipline, whereby certain ethical standards are formulated and then applied. It makes specific judgments about what is right or wrong, that is to say, makes claims about what to do or what not to do.]]>
<![CDATA[PEMBELIAN IMPULSIF PELANGGAN PADA E-COMMERCE : PERAN PENGALAMAN PELANGGAN DALAM PERSONALISASI IKLAN ]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/jebaku.v3i2.1991
<![CDATA[One of the advantages of using social commerce, especially Instagram, is the appearance of paid advertisements that suit consumer preferences, which is called personalization. Previous studies on the effectiveness of personalized advertising still show mixed results, both positive and negative. Based on the limitations of previous research, the focus of this research is to examine and analyze the effect of advertising personalization on advertising value which then influences impulse buying in social commerce and flow experience as moderation. This study used a survey method using 157 active Instagram users. The findings on the results of this study indicate that personalized advertising has a positive effect on advertising value and encourages impulse purchases. Then the flow experience was found to strengthen the value of advertising on impulse purchases. So the results of the study show that when users are fully engaged, happy, and excited when using social media, then receiving personalized advertisements that match their preferences will encourage impulse purchases.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN UMKM PRODUSEN SUSU SAPI DI BOYOLALI ]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/jebaku.v3i2.2031
<![CDATA[This research was conducted to determine the effect of using information technology, capital and length of business on the income of MSMEs producing cow's milk in Boyolali. This study applies primary data sources by distributing questionnaires and using quantitative methods. The sample for this research was taken using a purposive sampling method with a total of 35 respondents from cow's milk producers in Boyolali. This research analysis tool uses multiple regression analysis. The results of the study show that the use of information technology and capital has a significant effect on MSME income, while the length of business has no significant effect on MSME income.]]>
<![CDATA[PENERAPAN SISTEM INFORMASI AKUNTANSI DAN AKUNTABILITAS DALAM PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (STUDI KASUS DI SMP NEGERI 4 KOTA MOJOKERTO) ]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/jebaku.v3i2.2038
<![CDATA[UPT SMP NEGERI 4 is one of the educational units with a junior high school level which is addressed at Kel. Kranggan, Kec. Kranggan, Mojokerto City, East Java. In carrying out its activities, UPT SMP NEGERI 4 is under the auspices of the Ministry of Education and Culture. This study aims to analyze the extent to which accountability information systems are implemented in the management of school operational assistance funds at SMP Negeri 4 Mojokerto City. The method used is a qualitative method with a descriptive approach. Data collection techniques used are interviews and observation. The data analysis techniques used are: 1) data collection, 2) data reduction, 3) data display, 4) inference and verification. The results showed that the school's accounting information system and division of tasks had not been effective. Accountability for the management of BOS funds is good enough. Although some RKAS budgets have not been allocated properly. However, the procedure for reporting BOS funds complies with the Technical Instructions]]>
<![CDATA[PENGARUH INSENTIF MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DENGAN MASA KERJA SEBAGAI VARIABEL MODERASI DI KANTOR REDAKSI HARIAN PAGI LAMONGAN ]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/jebaku.v3i3.2459
<![CDATA[The purpose of the study was to determine the effect of incentives and motivation on employee performance with length of service as a moderation variable at the editorial head of the morning daily Suara Umum Lamongan. This study used a quantitative descriptive research method approach involving 50 respondents with techniques used in purposive sampling sampling. The instrument used is a questionnaire. The results showed the effect of incentives on employee performance with an incentive variable calculation value of 2.406, greater than the table of 2.01290 and a sig value of 0.020 smaller than 0.05. And there is an influence of motivation on employee performance with a calculated value of work motivation variables of 2.432 greater than ttable 2.01290 and a sig value of 0.019 smaller than 0.05. However, the calculated value of the working period moderation variable of 0.050 is smaller than the table of 2.01290 and the sig value of 0.745 is greater than 0.05 and it is concluded that the working period variable does not moderate incentives for employee performance, and the calculated value of the working period variable of 0.081 is smaller than the table of 2.01290 and the sig value of 0.450 is greater than 0.05 and it is concluded that the working period variable does not moderate motivation for employee performance.]]>
