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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 Estimasi Arus Kas, Biaya Modal, dan Risiko Proyek terhadap Kelayakan Investasi pada Perusahaan Manufaktur yang Terdaftar di BEI
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.v5i2.5277

Abstract

This research intends to analyze the influence of estimated cash flow, capital costs, and project risks on the feasibility of investment in public companies (Tbk) on the Indonesia Stock Exchange (IDX). Data was taken from 50 Tbk companies for the 2022–2024 period. The analysis involved the use of multiple linear regression modeling, after ensuring the fulfillment of the assumptions of normality, multicollinearity, and homogeneity. The findings revealed that the estimated cash flow had a positive and significant effect on the feasibility of the investment, while the cost of capital and project risk had no significant effect. These findings emphasize the importance of accurate cash estimates in investment decision-making.
Pengaruh Penetapan Harga dan Promosi terhadap Penjualan UMKM Zenira Official
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.v5i1.5279

Abstract

This study examines the impact of pricing strategies and promotions on sales at Zenira Official, an SME specializing in sandal sales through online platforms. With increasing competition in the e-commerce industry, competitive pricing and attractive promotions play a crucial role in attracting consumers and boosting sales volume. This research employs a qualitative approach using triangulation methods, where data is collected through interviews with Zenira Official's owner, marketing team, and finance department. The findings indicate that competitive pricing enhances customer interest, particularly when aligned with product quality. In conclusion, the right combination of pricing and promotional strategies can significantly improve sales and ensure business sustainability in the digital marketplace.
Pengaruh Keberagaman Tenaga Kerja, Kesejahteraan Karyawan dan Tanggung Jawab Sosial terhadap Kinerja ESG
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.v5i1.5281

Abstract

This research examines how corporate social responsibility (CSR), employee welfare, and workforce diversity impact an organization's environmental, social, and governance (ESG) performance. In 2023, purposive sampling was used in a quantitative approach to collect data from fifty companies that were listed or unlisted on the Indonesia Stock Exchange (IDX). The results of the multiple linear regression analysis show that workforce diversity, especially with regard to gender, has a favorable and significant impact on ESG performance. Meanwhile, there is a modest boost to employee welfare as well. However, CSR initiatives have a notable detrimental impact on ESG ratings. This research model is able to explain 34.4% of the variation in ESG performance. These findings confirm that internal factors, such as workforce diversity and employee welfare, have a more important role in improving ESG performance compared to CSR that is not implemented strategically.
Analisis Break Even Point pada PT Maju Bersama
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.v5i1.5286

Abstract

Break Even Point (BEP) analysis is a method to determine the point where total revenue equals total costs, which is the basis for business decision making. This study examines BEP at PT Maju Bersama, a palm oil plantation company. The definition of BEP includes fixed costs and variable costs associated with production. Assumptions in determining BEP include stability of selling price per unit, consistency of production costs, and no significant changes in market demand. The calculation results show that PT Maju Bersama needs to produce a certain number of units to reach the break-even point. Thus, this analysis provides valuable insight for management in planning production strategies and cost control, as well as increasing the company's profitability in the future.
Mempengaruhi Keputusan Pembelian: Strategi Pemasaran yang Efektif untuk Produk Hanasui di Era Digital
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.v5i1.5288

Abstract

This study aims to see how the influence of content marketing and direct marketing on the decision of Trunojoyo Madura University students from Lamongan to buy Hanasui products on the Shopee e-commerce platform. This study uses multiple linear regression analysis and involves 100 respondents who are students of Trunojoyo Madura University from Lamongan aged 18-22 years, active users of Shopee and have purchased Hanasui products at Shopee. The results showed that content marketing with interesting content that increases customer trust has a positive and significant effect on consumer purchasing decisions. Meanwhile, direct marketing, especially involving live streaming, increases customer engagement. These findings help Hanasui increase sales and customer loyalty and help marketers design more relevant campaigns in the competitive student market. This research is expected to serve as a reference for further research on digital marketing in a wider market segment.
Jual Beli Online dengan Menggunakan Sistem Pembayaran Paylater Perspektif Hukum Ekonomi Syariah
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.v5i2.5307

Abstract

This study examines the Paylater Payment System. The development of digital technology has driven changes in the transaction system, including the emergence of the Paylater payment method, which allows consumers to shop on credit without a card. This system offers convenience for users by providing flexible payment access. However, from the perspective of Islamic Economic Law, the Paylater mechanism needs to be further analyzed regarding its permissibility and conformity with Sharia principles, such as the prohibition of riba (usury), gharar (uncertainty), and maisir (gambling). This research aims to analyze the concept of buying and selling using the Paylater system in e-commerce and its alignment with Islamic Economic Law principles. The research method employed is a qualitative approach with literature review and analysis of fatwas and regulations applicable in Islam. The findings indicate that the Paylater system can be permissible in Islam if it adheres to clear contract principles, does not involve elements of riba, and ensures transparency in fees and penalties. Therefore, stricter regulations are necessary to ensure that the Paylater services implemented in Indonesia align with Islamic economic principles.
Analisis Tingkat Literasi Keuangan dan Perilaku Keuangan Terhadap Keputusan Berinvestasi pada Generasi Z
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.v4i1.5317

Abstract

This research investigated how financial literacy and financial behavior influence investment decisions among Generation Z, focusing specifically on students at Surabaya State University. We used a quantitative survey approach, gathering data from 270 student participants through questionnaires. The data was then analyzed using a multiple linear regression test with SPSS Version 27. Our findings reveal that both financial literacy and financial behavior have a positive and significant effect on investment decisions. These results underscore the importance of boosting students' financial knowledge and encouraging healthy financial habits, as they are crucial for future investors. Additionally, the study suggests that universities should consider developing more extensive financial education programs.
Pengaruh Kepemimpinan terhadap Kinerja Karyawan dan Hasil Produksi pada PT. Seidensticker 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.v3i1.5318

Abstract

Human resources are the most valuable asset in a company, as they play a key role in its sustainability. Every organizational action and plan is carried out by individuals united to achieve common goals. Therefore, companies need high-quality employees and effective leadership to monitor performance and meet objectives. This study applies a qualitative approach, which is a natural, holistic method that focuses on meaning, understanding, concepts, symbols, and characteristics through descriptive narratives. The goal is to gain a deeper understanding of specific phenomena. One critical factor influencing employee performance is leadership, which includes the ability of managers and leadership teams to provide motivation, guidance, and work support. Leaders must communicate effectively so that information is clearly conveyed and accepted by subordinates. Good communication prevents misunderstandings and supports goal achievement. At PT Seidensticker Indonesia, effective leadership improves team performance and adaptability. Listening to team input and delivering clear direction are essential for building productive and harmonious workplace relationships. Leadership quality directly contributes to employee motivation and company success.
Analisis Laporan Keuangan PT Adira Dinamika Multi Finance Tbk Berdasarkan Rasio Profitabilitas dan Rasio Solvabilitas
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.v5i2.5327

Abstract

This research aims to assess the financial performance of PT Adira Dinamika Multi Finance Tbk over the period from 2022 to 2024 by utilizing financial ratio analysis, particularly related to profitability and solvability. The approach used is quantitative descriptive, using secondary data obtained from the company's annual financial reports. The results of this study indicate that the company's profitability performance has varied, peaking in 2023 and declining in 2024, although it remains within a healthy category. Conversely, the company's funding structure shows a tendency to rely more on debt, as evidenced by the increased solvability ratio over the last three years. Nevertheless, the company's overall financial condition remains stable and aligns with the characteristics of the financing sector.
Peran Wisatawan Asing dalam Mendorong Pertumbuhan Ekonomi Lokal di Kawasan Wisata Budaya
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.v5i2.5329

Abstract

This study aims to analyze the role of foreign tourists in driving local economic growth in cultural tourism areas. The focus of the study lies in the direct and indirect contribution of tourist activities to increasing community income, developing micro, small, and medium enterprises (MSMEs), and creating jobs around tourist destinations. This study uses a descriptive qualitative approach with a case study at the Maimun Palace, Medan. The results of the study indicate that the arrival of foreign tourists has a positive impact on local economic growth by increasing demand for local products, tourism services, and expanding the market for culture-based creative economies.

Page 20 of 38 | Total Record : 376

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