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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 Pengangguran dan Pendidikan Terhadap Kemiskinan di Provinsi Sumatera Utara
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.v5i1.5044

Abstract

Poverty is a complex and deep social problem, which affects various aspects of people's lives, from health, education, to economic prosperity. This study aims to determine the impact of unemployment and education on poverty in North Sumatra Province. The analysis method uses OLS (Ordinary Least Square) using the Eviews 12 analysis tool. The data in this study uses secondary data sourced from the North Sumatra Central Statistics Agency. The study results show that unemployment has a positive impact on poverty. Meanwhile, education has a negative impact on poverty found in North Sumatra Province.
Peran Green Accounting dalam Mendukung Keberlanjutan Lingkungan: Studi Kasus PT Darma Satya Nusantara Tbk
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.v5i1.5047

Abstract

This study aims to evaluate the role of green accounting in supporting environmental sustainability at PT Dharma Satya Nusantara Tbk (DSNG). Using a qualitative case study approach, the research analyzes the company's sustainability reports. The results indicate that DSNG systematically records environmental costs and investments, including the conservation of 8,733 hectares of forest, the use of renewable energy, and the implementation of the NDPE (No Deforestation, No Peat, No Exploitation) policy. DSNG also engages local communities through training and sustainable forestry programs. The implementation of green accounting enhances the company’s transparency, accountability, and reputation, while also contributing to the achievement of the Sustainable Development Goals (SDGs). Green accounting has proven to be a strategic tool for promoting comprehensive and long-term sustainable performance in the agribusiness sector.
Analisis Penerapan Prinsip-Prinsip ISO 26000 dalam Sustainability Reporting pada Perusahaan Manufaktur: Studi Kasus pada PT. Campina Ice Cream Industry Tbk
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.v5i1.5049

Abstract

Awareness of the importance of sustainability has driven many companies to prepare reports that reflect their commitment to social responsibility. This study aims to evaluate the extent to which the principles of ISO 26000 are implemented in the sustainability report of PT Campina Ice Cream Industry Tbk. The research method used is descriptive qualitative, with data sourced from the 2024 annual and sustainability reports. The analysis results show that the company has adopted seven core principles of ISO 26000 transparency, accountability, ethical behavior, and respect for human rights reflected in the company’s policies, CSR programs, and reporting that follows GRI guidelines and OJK regulations. The implementation of these principles has led to improved reporting quality, strengthened stakeholder trust, and demonstrated the company’s commitment to sustainability. However, the limitation of this study is the absence of primary data collection, such as field observations or direct interviews. Therefore, the findings should be interpreted cautiously, and the study is expected to serve as a practical reference for other companies in preparing more structured sustainability reports and expanding academic understanding of ISO 26000 implementation in the manufacturing industry.
Pengaruh Pariwisata Halal terhadap Pendapatan Daerah pada 10 Provinsi Destinasi Wisata Halal Indonesia
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.v5i1.5051

Abstract

Halal tourism is a specialized segment of the travel business that offers services that are in line with sharia or Islamic principles to meet the demand of Muslim tourists. With a large Muslim population and increasing demand for halal tourist locations around the world, halal tourism in Indonesia has great potential for economic growth. However, despite this potential, Indonesia still faces challenges in fully realizing its capacity in the halal tourism sector. Therefore, Indonesia is currently advancing the idea of halal tourism in ten provinces through the Ministry of Tourism and Creative Economy. The purpose of this study is to present data on how halal tourism affects regional income in 10 provinces of halal tourism locations in Indonesia. This study uses a quantitative methodology. With secondary data and panel data regression analysis, which combines data from 2017 to 2023 with provincial data covering 10 provinces in Indonesia that are developing halal tourism sourced from BPS, KEMENPAREKRAF, MINISTRY OF FINANCE, SIMREG, BAPPENAS, as well as the tourism office website in each region that is a Halal tourist destination. The findings of the study show that the Number of Muslim Tourism, the Number of Services and Facilities, and the Number of Tourist Destinations both partially and simultaneously, do not show a significant influence on regional income.
Peran Akuntansi Lingkungan dalam Mendukung CSR untuk Mewujudkan Keberlanjutan Perusahaan PT Unilever Tbk Indonesia
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.v5i1.5052

Abstract

PT. Unilever Indonesia, Tbk focuses on increasing attention to corporate social responsibility (CSR) and environmental accounting among companies, especially in the manufacturing sector. The purpose of this study is to analyze the application of environmental accounting in CSR practices of PT. Unilever Indonesia, Tbk and its impact on corporate sustainability. The method used is qualitative, with data collection through interviews and analysis of documents related to sustainability reports. The findings show that environmental accounting not only helps companies comply with regulations but also improves transparency and reputation in the eyes of stakeholders. The implications of this study emphasize the importance of integrating environmental accounting into business strategies to achieve more effective sustainability goals.
Analisis Faktor-Faktor Yang Berpengaruh Terhadap Profitabilitas Perbankan Yang Go Public di Bursa Efek Indonesia Periode 2020-2024
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 2 (2025): 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.v5i2.5168

Abstract

This study aims to analyze the factors that affect the profitability of banks that go public on the Indonesia stock exchange for the period 2020-2024. The population of this study were 57 banks listed on the Indonesia Stock Exchange and the total sample collected from the purposive sampling method was 10 banks for the 2020-2024 period, obtaining 50 observation data. The data used is secondary data in the form of financial statements with the analysis carried out including inferential statistics, classical assumption tests, panel data regression tests and hypothesis tests (t test, F test, coefficient of determination) which are analyzed using the Eviews version 12 application. The results of the research conducted explain that the Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) has no partial effect on Return On Asset (ROA), while Operating Costs and Operating Income (BOPO) and Net Performing Loan (NPL) have a partial effect on Return On Asset (ROA). The F test results explain that the Capital Adequacy Ratio (CAR), Operating Costs and Operating Income (BOPO), Net Performing Loan (NPL), and Net Interest Margin (NIM) simultaneously affect Return On Asset (ROA).
Pengaruh Financial Literacy dan Social Media Influencer Terhadap Minat Berinvestasi di Pasar Modal Indonesia: (Studi Empiris pada Generasi Z di Jawa 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.v5i1.5191

Abstract

This research aims to examine the impact of financial literacy and social media influencers on investing interest in the Indonesian capital market among Generation Z in East Java. This research examines Planned Behaviour Theory and Social Learning Theory. This research employs a quantitative methodology, using online surveys for data collection via stratified random sampling approaches including 384 respondents. Data analysis was conducted with multiple linear regression. The findings indicate that both financial literacy and social media influencers have a large and favourable impact on Generation Z's investing interest. These results endorse the use of educational and digital techniques using social media to enhance the engagement of the younger generation in the capital market.
Dampak Kemandirian Finansial, Beban Hutang, dan Strategi Pengelolaan Keuangan terhadap Stabilitas Ekonomi Mahasiswa
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 2 (2025): 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.v5i2.5271

Abstract

This study was conducted to explore the influence of financial independence, debt levels, and students' financial management strategies on their economic stability. A quantitative approach was employed using a survey method, involving 50 students from several universities located in Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo, and Lamongan. Data were collected through a closed-ended questionnaire and analyzed using descriptive statistics, Pearson correlation, and multiple linear regression with the assistance of SPSS software. The analysis revealed that, collectively, financial independence, debt burden, and financial management strategies have an impact on students’ economic stability, contributing 20.8% as indicated by the coefficient of determination. However, when examined individually, only the financial burden and the effort to earn additional income were found to have a significant influence. Meanwhile, the perception of financial benefits and financial management strategies did not show a significant effect on students' economic stability. These findings suggest that students' economic stability is not solely influenced by internal financial factors, but may also be affected by various external elements not captured in this study. Therefore, it is recommended that further research be conducted with a larger sample size and a broader set of variables to gain a more comprehensive understanding of student financial conditions in Indonesia.
Distribusi Barang dan Jasa dalam Perspektif Ekonomi Islam: Antara Keadilan dan Etika Syariah
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.v5i1.5272

Abstract

The distribution of goods and services is a vital component of the Islamic economic system, emphasizing the principles of justice, transparency, and divine blessings. In Islamic thought, distribution is not merely an economic activity but also a means to ensure social welfare and equitable asset ownership. This article explores the concept of distribution from an Islamic economic perspective based on sharia principles such as justice (`adl), trustworthiness (amanah), and the prohibition of usury (riba) and hoarding (ihtikar). Using a descriptive qualitative approach, this study analyzes relevant scholarly literature to understand the role of Islamic distribution channels in building an inclusive and fair economic system. It also highlights the influence of Islamic business ethics, maqasid al-shariah, and the concept of khalifah (stewardship) in promoting a distribution process that is just, transparent, and accountable. The findings reveal that Islamic distribution systems are not only economically efficient but also enriched with spiritual and social values rooted in justice and solidarity.
Pengaruh Self-Efficacy dan Kondisi Ekonomi Orang Tua terhadap Minat Melanjutkan Pendidikan Tinggi pada Siswa Kelas XII SMA Negeri 2 Woja Periode Akademik 2024/2025
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 2 (2025): 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.v5i2.5276

Abstract

This study aims to examine the influence of self-efficacy and parental economic conditions on the interest in pursuing higher education among 12th grade students at SMA Negeri 2 Woja during the 2024/2025 academic period. This study employs a quantitative approach using a closed-ended questionnaire distributed directly to respondents as the data collection method. The sample in this study was determined using purposive sampling techniques, resulting in a total of 96 respondents. Data analysis was conducted using the Partial Least Squares (PLS) approach with the assistance of SmartPLS version 4.0. The findings indicate that self-efficacy has a positive influence on students' interest in continuing higher education, and parental economic conditions have a positive influence on students' interest in continuing higher education. These findings are expected to contribute to policymakers and school authorities in developing appropriate approaches to encourage students' interest in continuing higher education, both through psychological reinforcement and socio-economic support.

Page 19 of 38 | Total Record : 376

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