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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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Pengaruh Konservatisme Akuntansi Dan Debt Maturity Terhadap Efisiensi Investasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021
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.v3i3.2901

Abstract

This study aims to determine the effect of the effect of accounting conservatism and debt maturity on investment efficiency in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The research sample used was 20 companies, where the method in sampling this study used purposive sampling method sampling with predetermined criteria. The analysis method used is Multiple Linear Regression Analysis. This test was carried out using the SPSS 16.0 for windows program. Simultaneous test results show that accounting conservatism and debt maturity affect investment efficiency. Partial test results show that accounting conservatism has a negative effect on investment efficiency. While debt maturity has a positive effect on investment efficiency.
Membangun Kepercayaan dan Memahami Etika Profesional Auditor
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.v3i3.2902

Abstract

Related to ethical audits in the present. This research uses literature methods from various articles and books that have been done before. The goal is to find out how a good auditor behaves and still carries out audit ethics professionally. In this preparation using research methods with a literature approach to explore a deep understanding of auditing ethics. The writing of this article focuses on audit ethics that apply Accounting Standards to achieve better audit quality and is based on audit professional ethics. The literature review provides understandingthat a good understanding of audit professional ethics is very important in effective and accountable audit practice.The ethical principles of the audit profession, such as independence, objectivity, integrity, and confidentiality, provide an important framework for auditors in carrying out their work. Through a deep understanding of audit ethics, auditors can carry out their responsibilities with integrity and objectivity, and maintain trust in the public audit profession. In this regard, literature review is a valuable tool in gaining comprehensive insight into professional ethics auditing, as well as building a solid foundation for ethical and dignified auditing practices.
Pengaruh Sosialisasi Literasi Keuangan Otoritas Jasa Keuangan Terhadap Perilaku Keuangan: Pada Mahasiswa Universitas Nusa Cendana
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.4987

Abstract

This study aims to analyze the impact of financial literacy socialization conducted by the Financial Services Authority (OJK) on the financial behavior of students at Universitas Nusa Cendana. Utilizing a survey method and data collection through questionnaires, this research examines the extent to which students' understanding and knowledge of financial literacy influence their financial decision-making and behavior. The findings of this study are expected to provide valuable information for educational institutions, government bodies, and financial organizations in designing more effective financial literacy programs. Additionally, this research aims to offer recommendations for enhancing financial literacy among students, enabling them to manage their personal finances more effectively.
Transparansi, Partisipasi dan Akuntabilitas Pengelolaan Dana Desa Tahun 2023 di Desa Gurung Turi Kabupaten Manggarai Timur
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.4988

Abstract

This research is entitled Transparency, Participation and Accountability of Village Fund Management in 2023 in Gurung Turi Village, East Manggarai Regency. The purpose of the research is to find out the management of Village Funds in 2023 in Gurung Turi Village. The method used is a qualitative method. This study examines the management of Village Funds and their management using 3 important aspects, namely; principles of transparency, participation and accountability. The results of the study show that the management of village funds seen in terms of transparency is constrained by the closure of information systems through information media such as billboards, websites and village bulletin boards. In addition, decision-making is considered to be still closed, where decision-making is only held by the village government. The active involvement and low supervision by the Gurung Turi Village Community in the management of village funds affects the low accountability delivery mechanism that is not transparent and effective to the community as well as obstacles that result in the village government carrying out its duties and functions not in accordance with existing regulations.
Analisis Pengaruh Tingkat Inflasi, Pendapatan Pegadaian dan Harga Emas terhadap Penyaluran Kredit KREASI PT. Pegadaian Cabang Kupang : Periode 2016-2023
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.4989

Abstract

This study aims to analyze the effect of inflation rate, pawnshop income and gold price on the distribution of KREASI credit of PT. Pegadaian Kupang (Period 2016-2023). The type of research used is a case study method with a quantitative approach. This study uses secondary data in the form of inflation rate data, pawnshop income, gold price, and distribution of KREASI credit in the period from the first quarter of 2016 to the fourth quarter of 2023 in PT. Pegadaian Kupang. The data analysis technique used is multiple linear regression analysis, classical assumption test, and hypothesis test with the help of SPSS software. The results of the study indicate that simultaneously the inflation rate, pawnshop income and gold price have a positive effect on the distribution of KREASI credit. The inflation rate and income partially have a negative effect on the distribution of KREASI credit. The price of gold partially has a positive effect on the distribution of KREASI credit
Analisis Implementasi Green Intellectual Capital Terhadap Sustainable Development pada Perusahaan Energi di Negara ASEAN
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.4997

Abstract

This study investigates the impact of Green Intellectual Capital (GIC)—consisting of Green Human Capital (GHC), Green Structural Capital (GSC), and Green Relational Capital (GRC)—on Sustainable Development (SD) within energy companies operating across the ASEAN region. The research is motivated by the increasing demand for sustainable business practices in response to global environmental challenges, particularly in sectors with significant environmental footprints such as energy. Employing a quantitative approach, the study uses secondary data obtained from 45 publicly listed energy companies in Indonesia, Malaysia, Thailand, and the Philippines for the period 2022–2023. The data were analyzed using multiple linear regression to assess both the collective and individual effects of GIC components on sustainable development outcomes. The findings demonstrate that, taken together, the three dimensions of GIC significantly influence sustainable development. However, when examined individually, only Green Human Capital and the control variable—firm size—show a statistically significant positive effect. Green Structural Capital and Green Relational Capital, while positively associated, do not exhibit significant impacts. These results underline the strategic importance of human-centric capabilities in driving sustainability initiatives, particularly in sectors where operational activities are closely linked to environmental concerns. The study contributes to the existing literature by emphasizing the role of intangible assets in achieving corporate sustainability. It also provides practical implications for managers and policymakers to prioritize capacity building, workforce development, and organizational culture that supports green innovation. Future research is recommended to adopt longitudinal and multi-method approaches to explore causality and deepen the understanding of GIC in various industrial contexts.
Determinasi Pengungkapan Key Audit Matters pada Perusahaan Sektor Finansial yang Terdaftar di Bursa Efek Indonesia Tahun 2022 dan 2023
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.4998

Abstract

Audit Standard 701 regarding Key Audit Matters (KAM) disclosure will be implemented in 2022. This standard sets additional responsibilities for auditors to present KAM that can increase transparency and communicative value in the independent auditor's report. This study aims to analyze the effect of the public accounting firm type, audit fees, audit committee size, and audit committee meeting frequency on KAM disclosure. The research sample consisted of 83 companies obtained by purposive sampling method from the population of financial companies listed on the Indonesia Stock Exchange in 2022 and 2023. Then, the data was analyzed using multiple linear regression analysis method. The results of the study found that the frequency of audit committee meetings had a significant positive effect, the type of public accounting firm had a significant negative effect while audit fees and audit committee size did not affect KAM disclosure.
Firm Value and Financial Performance : Systematic Literature Review
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.5013

Abstract

This article aims to conduct a systematic literature review of empirical and theoretical studies of the last five years (2020–2024) that discuss the relationship between financial performance and company value in various countries. The study summarizes the most commonly used financial performance indicators, such as ROA, ROE, EPS, and NPM, and evaluates their contribution to a company's value. In addition, this article analyzes the consistency and variation of research results based on methodology, geographic location, industry type, and theoretical approaches such as signal theory, agency, and stakeholders. The literature selection process is carried out through reputable databases (Scopus, Web of Science, ProQuest) with certain inclusion criteria. The results of the review show that internal factors such as CSR, ESG, green innovation, and risk management generally have a positive effect on the company's performance and value, depending on the context of implementation. This article is expected to be a critical and useful reference for future researchers in developing similar studies.
Analisis Profitabilitas atau Rentabilitas
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.5014

Abstract

Financial statements serve as a crucial communication tool to convey a company's financial performance to investors and other stakeholders. One of the primary analytical tools used in evaluating financial performance is the profitability ratio. This ratio reflects a company’s ability to generate profit from its operational activities, indicating the efficiency of asset and capital management. The types of profitability ratios include Gross Profit Margin, Net Profit Margin, Return on Assets (ROA), Return on Investment (ROI), Return on Equity (ROE), Operating Profit Margin, and Operating Ratio. Each ratio offers unique insights into a company's financial strength. This research uses a library research method and identifies various factors influencing profitability levels, such as capital structure, sales growth, company size, working capital, Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR). The study concludes that profitability ratios are key indicators in assessing financial performance and play a vital role in investment decision-making.
Pengaruh Sistem Pembayaran Online dan Kompetensi Karyawan Terhadap Efisiensi Operasional PUDAM Tirta Bina Labuhanbatu
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.5015

Abstract

The advancement of technology in payment systems has brought significant changes to the world of business and public services, including at Perusahaan Umum Daerah Air Minum (PUDAM). This study aims to examine the influence of online payment systems and employee competence on operational efficiency at PUDAM Tirta Bina Labuhanbatu. The type of research used in this study is explanatory quantitative research, with data collection techniques conducted through questionnaires. The population in this study consists of employees working at PUDAM Tirta Bina Labuhanbatu with a minimum work experience of five months, and the sample used consists of 30 employees. The method employed consists of several statistical tests using SPSS version 30, including validity tests, reliability tests, multiple linear regression tests, the coefficient of determination test, t-test, and F-test to determine the relationship between variables. The results of the study indicate that the online payment system has a more dominant influence on operational efficiency compared to employee competence, as evidenced by a higher regression coefficient value. These findings suggest that the online payment system is a key factor in improving operational efficiency, supported by employees who are capable of managing the system effectively. Therefore, PUDAM Tirta Bina Labuhanbatu is recommended to continue developing its online payment infrastructure and enhancing employee training to optimize the effectiveness of the implemented system.

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