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INDONESIA
Jurnal Ekonomi Bisnis dan Akuntansi
ISSN : 28278364     EISSN : 28278372     DOI : 10.55606
Core Subject : Economy,
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
Pengaruh Keputusan Investasi Dan Kebijakan Dividen Terhadap Nilai Perusahaan Sektor Pertambangan Minyak dan Gas Bumi
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : 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.v3i3.2856

Abstract

This study aims to determine the effect of investment decisions and the influence of dividend policies on firm value in oil and gas mining companies listed on the IDX. The population in this study are Oil and Gas Mining Sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021, totaling 18 companies, with a sample of 5 companies. The analysis technique used in this study is a multiple linear regression analysis technique using the SPSS 23 test tool.
Pengaruh Biaya Produksi Terhadap Omset Penjualan Kopi Toraja: (Studi Kasus Kopi Salu Sopai di Kecamatan Rantepao)
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : 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.v3i3.2857

Abstract

This study used a questionnaire distributed to employees at Kopi Salu Sopai, North Toraja Regency with a total sample of 16 respondents. Sampling using purposive sampling. The data analysis technique used is multiple linear regression analysis. From the test results it is known that raw material costs have a significant effect on sales turnover. Labor costs have a significant effect on sales turnover. Factory overhead costs have a significant effect on sales turnover. Simultaneously show so that raw material costs, labor costs and factory overhead costs simultaneously affect sales turnover.
Pengaruh Affilliate Marketing, Live Streaming, Online Customer Review Dan Online Customer Rating Terhadap Minat Beli Dan Keputusan Pembelian Online Dalam Tiktokshop : Survei Konsumen Produk Skintific Pengguna Tiktok Shop
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : 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.v3i3.2862

Abstract

This research purpose to determine the influence of Affiliate Marketing, Live Streaming, Online Customer Reviews and Online Customer Rating on Purchase Intention and Purchase Decisions. This research uses an explanatory research approach with quantitative methods. Research data was obtained by distributing paperless questionnaires using Google Form to 114 respondents. The data analysis technique uses path analysis in the SPSS 16 application. The research results are as follows: (1) Affiliate marketing (X1) has a positive and significant effect on Purchase Intention (Y1). (2) Live Streaming (X2) has a positive and significant effect on Purchase Intention (Y1). (3) Online Customer Reviews (X3) have a positive and significant effect on Purchase Intention (Y1). (4) Online Customer Rating (X4) has a positive and significant effect on Purchase Intention (Y1). (5) Affiliate marketing (X1) has a positive and significant effect on Purchasing Decisions (Y2). (6) Live Streaming (X2) has a positive but not significant effect on Purchase Decision (Y2). (7) Online Customer Reviews (X3) has a positive but not significant effect on Purchase Decision (Y2). (8) Online Customer Rating (X4) has a positive but not significant effect on Purchase Decision (Y2). (9) Purchase Intention (Y1) has a positive and significant effect on Purchase Decision (Y2).
Pengaruh Strategi Pemasaran Online Terhadap Keputusan Pembelian Konsumen Pada Produk Mixue di Kota Jayapura
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : 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.v3i3.2865

Abstract

This research discusses the influence of online marketing strategies on consumer purchasing decisions for Mixue products in Jayapura City. This research uses qualitative methods to understand social phenomena and people's perspectives on these topics. Mixue is a franchise company that sells soft ice cream and tea drinks, originating from China and has expanded to Indonesia. Mixue's marketing strategy includes low prices, targeting lower market segments, and social marketing via social media. Mixue has also expanded to Papua by opening several branches there. The conclusions of this research are written carefully, fairly and honestly, based on the facts of existing research findings, and being careful if there are attempts at generalization. The sources used cover various topics related to marketing management, integrated marketing communications, consumer behavior, and product innovation. This research provides insight into how online marketing strategies can influence consumer purchasing decisions, especially Mixue products in Jayapura City.
Pengaruh Intellectual Capital Terhadap Financial Performance Dengan Competitive Advantage Sebagai Variabel Moderasi
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : 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.v3i3.2876

Abstract

This research aims to test and analyze the influence of intellectual capital on financial performance with competitive advantage as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2022. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2022 The sampling technique used purposive sampling technique, with 172 companies in this study. The analysis technique used is multiple linear regression using SPSS version 26 software. The results of this research prove that there is a positive influence of Intellectual Capital on Financial Performance. Competitive Advantage is able to moderate the relationship between Intellectual Capital and Financial Performance.
Pengaruh Profitabilitas, Financial Leverage Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Perusahaan Manufaktur Di BEI Periode 2019-2022
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : 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.v3i3.2877

Abstract

This research aims to determine the partial and simultaneous effects of profitability, financial leverage and dividend payout ratio on earnings smoothing. This type of research is classified as quantitative research. The population are manufacturing companies that focus on the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the 2019-2022 period with a total of 91 companies. The purposive sampling method as a sampling was obtained as many as 72 companies. Using multiple linear regression analysis as analytical techniques assisted with SPSS version 25. The test results from the research show that partially the profitability (as measured by NPM) had no effect on income smoothing, financial leverage (as measured by DPR) had a negative and significant effect on income smoothing and the dividend payout ratio had a significant effect on income smoothing. While simultaneously the variables of profitability, financial leverage and dividend payout ratio have a significant effect on income smoothing.
Human Resource Development Management : Systematic Literature Riview (SLR)
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : 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.v3i3.2883

Abstract

The purpose of this SLR is to analyze the application of human resource development in the work environment. The method used in this research is the PRISMA (Preferred Reporting Items for Systematic Review) method. Data sources obtained from Science Direct and Google Scholar for the 2019-2023 period. The results obtained were 236 journals, then data reduction was carried out using inclusion and exclusion criteria, resulting in 11 journals that would be reviewed. The results of this study literature review show the priority of the role and tasks of human resource development in increasing productivity. So that human resource development has a good impact on the company and the employees themselves.
Pengaruh Earning Per Share, Price Earning Ratio Dan Price Book Value Terhadap Harga Saham Pada Perusahaan Manufaktur Subsektor Semen
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : 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.v3i3.2884

Abstract

The results showed that partially: the Earning Per Share (EPS) variable had a significant positive effect on stock price with value thitung>ttabel (16,821>2,052); the price earning ratio (PER) variable had a significant positive effect on stock price with value thitung>ttabel (2,351>2,052); the price book value (PBV) variable had a significant positive effect on stock price with value thitung>ttabel (3,314>2,052); and The results showed that simultaneous: the Earning Per Share (EPS), price earning ratio (PER) and price book value (PBV) variable had a significant positive effect on stock price with value Fhitung>Ftabel (130,144>2,96).
Kajian Literatur: Faktor Yang Berpengaruh Terhadap Keputusan Investasi Mahasiswa
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : 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.v3i3.2889

Abstract

The increasing investment activities in Indonesia have encouraged most students to start their involvement in the world of investment. Students make investments with the aim of gaining profits in the present and future. Of course, students need to make investment decisions carefully and pay attention to the factors that influence investment decisions. The purpose of this paper is to identify the factors that influence students' decision making in investing. This research uses the literature review method. In this literature review process, the author analyzes a number of journal articles that discuss the factors that influence students' investment decisions. Relevant journal articles were selected after searching for research sources through Google Scholar. The reference sources used are accredited national journals. From the results of the literature review analysis of several related journal articles, it can be concluded that student investment decisions are influenced by several factors. Factors that support students in making investment decisions are financial literacy, demographic factors, risk tolerance, risk perception, investment knowledge, overconfidence, and herding.
Implementasi Standar Pelayanan Minimal (SPM) Penanggulangan Bencana Kebakaran Pada Dinas Pemadam Kebakaran Dan Penanggulangan Bencana Kota Makassar
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : 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.v3i3.2900

Abstract

This research aims to find out how the Minimum Service Standards (SPM) for Fire Disaster Management are implemented in the Makassar City Fire Department. This type of research uses a qualitative descriptive method, namely research that aims to provide an overview of the Implementation of Minimum Service Standards (SPM) for Fire Disaster Management in the Fire Service. Makassar City Fire where the author used the interview method. Data sources consist of primary data obtained through interviews, while secondary data is obtained from documents, notes, modules, official Wikipedia which can be supported by complete primary data. The results of research conducted at the Makassar City Fire Department Office, in the Implementation of Minimum Service Standards (Spm) for Fire Disaster Management, there are criteria, namely: How to Implement Minimum Service Standards (Spm) for Fire Disaster Management at the Makassar City Fire Department and Factors Inhibiting the Implementation of Service Standards Minimum (SPM). Based on the results of this research, it shows that the implementation of the Minimum Service Standards (Spm) for Fire Disaster Management at the Makassar City Fire Department has been carried out quite well and is in accordance with the achievements of the Minimum Service Standards at the Makassar City Fire Department, although there are still several inhibiting factors, but the attitude of responsibility of each member/employee of the Makasssar city fire department continues to be carried out.