cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Danang
Contact Email
indexsasi@apji.org
Phone
+6285885852706
Journal Mail Official
indexsasi@apji.org
Editorial Address
Jl. Watunganten I No.1, Karangrawa, Batursari, Kec. Mranggen, Kabupaten Demak, Jawa Tengah 59567
Location
Kab. demak,
Jawa tengah
INDONESIA
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
 19   20   21   22   23 
Tantangan Sertifikasi Halal pada UMKM di Indonesia: Studi Kualitatif terhadap Aspek Sosialisasi, Biaya, dan Regulasi
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.v5i2.5335

Abstract

This research uses a descriptive qualitative method to explore the challenges faced by Micro, Small, and Medium Enterprises (MSMEs) in the process of halal certification in Indonesia. Halal certification has become an essential requirement in line with the growing awareness among Muslim consumers regarding the products they consume. However, in practice, many MSMEs remain uncertified due to various obstacles. This study focuses on three main aspects: socialization, cost, and regulation. Interviews with MSME actors reveal that a lack of information and understanding about certification procedures is a major factor behind the low compliance with halal certification requirements. Additionally, the cost of certification, perceived as high by some business owners—particularly those with newly established enterprises—poses a significant barrier. Regulations that are not fully accessible or easily understood also hinder the certification process. Therefore, more active engagement from the government and related institutions is necessary in providing education, financial assistance, and simplifying regulations so that halal certification becomes more accessible to MSME actors throughout Indonesia
Pengaruh Inovasi Iklan, Hubungan Masyarakat, dan Promosi terhadap Loyalitas dan Keputusan Pembelian Konsumen: Studi Produk On Line di Indonesia
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.v5i2.5336

Abstract

Nowadays, products marketed online have become concerned  for the public along with the advancement of information technology innovation. Various types of products from various companies are known through innovative marketing. This study aims to determine the differences in loyalty and purchasing power of online products between men and women as well as to investigate how advertising, public relations (PR), and direct promotion innovation affect consumer loyalty and purchasing decisions for online products in Indonesia. Using a sample of 60 respondents, primary data was collected through a 5-likert scale questionnaire both through e-form and face-to-face distribution. SPSS analysis resulted in no significant difference between men and women in consumer loyalty and purchasing decisions. The results of the study also showed that advertising and promotional innovation directly to the target market significantly and positively influenced the increase in consumer loyalty and purchasing decisions. However, public relations innovation did not affect consumer loyalty and purchasing decisions.
Narasi Akuntan di Balik Angka: Studi Etnografi tentang Pengambilan Keputusan Etis
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.v5i2.5340

Abstract

This study aims to understand how professional accountants navigate ethical dilemmas in decision-making across various sectors, including public, private, and governmental institutions. The main issues addressed are organizational pressure, conflicts with personal values, and organizational culture in ethical decision-making. A qualitative approach using ethnographic methods was employed, collecting primary data through interviews with 20 professional accountants, as well as secondary data from organizational documents such as professional codes of ethics and internal policies. Data analysis was conducted through reduction, presentation, and conclusion drawing, with validation using triangulation techniques. The findings indicate that organizational pressure is the dominant factor influencing ethical decision-making, particularly in the private sector, where 70% of respondents reported experiencing such pressure. Despite this, 85% of respondents stated that they upheld personal values such as integrity, although 15% admitted compromising those values due to external pressures. Ethical organizational culture was found to be stronger in government and educational sectors compared to the private sector. The main strategies used by accountants to address ethical dilemmas were consulting with colleagues (55%) and referring to professional codes of ethics (30%). The study concludes that organizational pressure, personal values, and organizational culture play significant roles in shaping ethical decisions among accountants. Therefore, it is essential for organizations to strengthen ethical culture, provide professional training, and establish support mechanisms that protect accountants in the face of external pressures.
Pengaruh Struktur Modal, Likuiditas, dan Modal Intelektual terhadap Nilai Perusahaan Makanan dan Minuman di BEI 2022-2023
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.v5i2.5342

Abstract

This study examines the impact of capital structure, liquidity, and intellectual capital on firm value within Indonesia's food and beverage sector. Focusing on companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2023, the research employs Tobin's Q as the measure of firm value, while utilizing Debt to Equity Ratio (DER), Current Ratio (CR), and Value Added Intellectual Coefficient (VAIC) to assess capital structure, liquidity, and intellectual capital respectively. Using a quantitative methodology, the analysis applies panel data regression techniques to a purposively selected sample of 30 companies. The study reveals that capital structure demonstrates a significant negative relationship with firm value, suggesting that higher debt levels may diminish company valuation due to increased financial risks and unfavorable market perceptions. Similarly, liquidity shows a negative correlation, indicating that excessive liquid assets may be interpreted as poor resource allocation by investors. Interestingly, the findings show that intellectual capital does not exert a statistically significant influence on firm value in this sector. This suggests that investors in Indonesia's food and beverage industry may prioritize tangible financial metrics over intangible assets when evaluating companies. When considered collectively, these three factors account for 95.8% of the variation in firm value, with the remaining variance attributable to other unexamined factors. These results have important implications for corporate financial management and investment decision-making. The study recommends that companies maintain balanced debt levels and optimize their liquidity management to enhance shareholder value. While intellectual capital may not currently impact valuations significantly, its strategic development remains crucial for long-term competitiveness. The findings contribute to academic literature on corporate finance while offering practical guidance for investors and corporate managers in emerging markets.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pelaku E-Commerce di Kabupaten Lamongan
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.v5i2.5345

Abstract

This study aims to analyze the factors that influence taxpayer compliance of e-commerce actors in Lamongan Regency. The independent variables used in this study include tax socialization, taxpayer awareness, tax understanding, and tax rates. The dependent variable in this study is taxpayer compliance. This study uses a descriptive quantitative approach with a survey method. Primary data were collected through questionnaires distributed to e-commerce business actors who were the research samples. The data analysis technique used multiple linear regression to determine the partial and simultaneous effects of each independent variable on the dependent variable. The results of the study indicate that partially, tax socialization, taxpayer awareness, and tax understanding have a significant effect on taxpayer compliance. Meanwhile, tax rates do not show a significant effect partially. However, simultaneously, the four variables have a significant effect on taxpayer compliance. This finding implies that increasing tax compliance in e-commerce actors can be encouraged through optimizing socialization, increasing awareness, and understanding of taxation, as well as evaluating applicable tax rate policie.
Pengaruh Inflasi, Kebijakan Moneter, dan Volatilitas Pasar terhadap Perubahan Suku Bunga Pada Bank Pemerintah
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.v5i2.5350

Abstract

This study aims to examine the influence of inflation, monetary policy, and market volatility on interest rate changes in state-owned banks in Indonesia during the 2019–2024 period. A quantitative associative approach was applied using secondary data collected from official financial reports. The analysis involved multiple linear regression, t-tests, and F-tests. The t-test results revealed that only inflation had a significant and negative impact on interest rates, while monetary policy and market volatility did not show significant effects. Simultaneously, the F-test indicated that the three variables did not significantly influence interest rates, supported by a low Adjusted R² value of only 13.4%. These findings suggest that other external factors outside the model play a more dominant role in determining interest rate fluctuations. The results emphasize the critical importance of inflation control and the need for a more comprehensive approach in shaping interest rate policy within state-owned banking institutions.
Analysis of the Effect of the Implementation of Cloud-Based Accounting Information Systems, User Understanding Levels, and Data Quality on the Efficiency of the Audit Process
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.v5i2.5351

Abstract

The implementation of cloud-based accounting information systems has significantly transformed modern auditing practices. This study examines the influence of cloud-based system implementation, user understanding level, and data quality on the efficiency of the audit process. This study uses a qualitative approach with case studies on organizations that have implemented cloud-based systems. Data was collected through in-depth interviews, direct observations, and documentation of the audit process. The results show that the implementation of cloud-based systems improves audit efficiency by reducing manual tasks and enabling better data integration. User understanding and high data quality are important factors in ensuring reliable audit results. In addition, organizational readiness and integration with advanced technologies such as big data analytics further strengthen the benefits of cloud-based systems in auditing.
Eksplorasi Kebutuhan Konsumen Thrifting Berdasarkan Buyerarchy of Needs : Studi Kasus Pasar Cimol Gedebage
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.v5i2.5352

Abstract

The phenomenon of thrifting, characterized by the purchase of secondhand clothing, is increasingly popular among urban consumers, particularly at Pasar Cimol Gedebage in Bandung. This study aims to explore and analyze consumer behavior in thrifting using the buyerarchy of needs framework, which categorizes consumer motivations into functional, symbolic, experiential, emotional, social, and epistemic needs. Utilizing a qualitative research method, in-depth interviews were conducted with ten active thrifting consumers in Pasar Cimol Gedebage. The findings reveal that consumer behavior in thrifting is driven not only by functional needs such as affordability and product quality but also by complex psychological and social motivations. These motivations include self-expression, seeking unique shopping experiences, reinforcing social identity, and pride in contributing to sustainable consumption practices. Furthermore, community involvement and consumer knowledge about thrifting significantly shape their decision-making processes. This comprehensive understanding highlights the multifaceted nature of thrifting as a consumption practice that simultaneously integrates economic, emotional, and social dimensions. The study offers valuable insights for thrift business practitioners in developing marketing strategies that holistically address consumer needs by emphasizing emotional engagement and social connections. Ultimately, this research contributes to the broader discourse on sustainable fashion consumption and consumer behavior in emerging markets.
Analisis Mekanisme Produk Tabungan Emas Sebagai Perlindungan Nilai Aset Nasabah di Pegadaian Syariah Lumajang
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.v5i2.5362

Abstract

Gold is one of the investment instruments that is quite safe from ancient times to the present, gold has intrinsic value so that its value is not affected by inflation from year to year. In Islam, gold is one of the assets that are recommended to be owned by every individual, as the words of the Prophet Muhammad SAW: "There will come to humans, a time when nothing is useful at that time except Dinar and Dirham" (HR. Ahmad from Miqdam bin Madikarib). This study aims to discuss the mechanism of using Gold Savings Products at Pegadaian Syariah Lumajang and to measure the statistics of gold prices in one year. This study uses a qualitative approach with a case study type. The results show that the Gold Savings product has the advantage of being easy to access, making it easier for people to have Gold savings, and in practice has two Akad in its transactions which of course do not violate Islamic law. Savings products are different from Gold Installments because they are not tied to Installments. Gold prices have shown an increase in the past year so that they have the potential to maintain asset values ​​so that they are not affected by inflation.
Pengaruh Human Relation, Kompetensi dan Komunikasi tehadap Kinerja Karyawan pada PT. Bank Nagari Cabang Utama Sumatera Barat
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.v5i2.5365

Abstract

Employee performance is the quality and quantity results achieved by an employee in carrying out his duties according to the responsibilities given to him. Employee performance is the level of achievement or results of a person's work from the targets that must be achieved or the tasks that must be carried out according to their respective responsibilities within the specified time period. The purpose of this research is to determine the influence of human relations, competence and communication on employee performance of Bank Nagari Main Branch West Sumatra employees. Through a questionnaire method with a sample using a Yamane technique, there were 163 respondents who were sampled in this research. From the hypothesis testing that has been carried out, it can be concluded that human relations has a positive and significant effect on employee performance, competence has a positive and significant effect on employee performance and communication has a positive and significant effect on employee performance.

Page 21 of 38 | Total Record : 376

 19   20   21   22   23 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): April: Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 5 No. 3 (2025): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 5 No. 2 (2025): Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 5 No. 1 (2025): April: Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 4 No. 3 (2024): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 4 No. 2 (2024): Agustus: Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 3 No. 3 (2023): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 2 No. 3 (2022): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 2 No. 2 (2022): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 2 No. 1 (2022): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 1 No. 3 (2021): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 1 No. 2 (2021): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 1 No. 1 (2021): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) More Issue