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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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Strategi Pemanfaatan Digital Marketing dalam Mengembangkan Desa Wisata Lembah Pinus Surodadi Kabupaten Magelang
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.v5i1.5366

Abstract

The development of the tourism industry in a region can provide positive impacts and values, namely increasing community income, increasing employment opportunities and business fields, increasing regional income from taxes and government-owned business profits and so on. This study aims to analyze development strategies, impacts, and challenges in implementing digital marketing in the Lembah Pinus Tourism Village. The method used in this study is qualitative research with a case study approach and literature review using descriptive analysis methods. This study uses data collection techniques by means of interviews, observations, and documentation are in-depth interviews with tourism managers, local communities, and tourists.The results of the study show that the digital marketing strategy implemented has played an important role in increasing the number of visitors, namely by utilizing social media such as Instagram, TikTok, and WhatsApp, which has proven effective in introducing and promoting this tourism to the wider public. With a total of 1,324 visitors throughout 2023 to 7,771 visitors throughout 2024, the majority of tourists know about the existence of this tourist village from digital platforms. Although the promotion has been going well, there is still potential for improvement through the use of digital analytics tools to measure the effectiveness of marketing promotions more systematically. There are several challenges that must be faced in developing a digital marketing strategy, including consistency in managing social media, limited human resources, suboptimal infrastructure, and fluctuations in the number of visitors. In addition, the uncertainty of the number of tourists means that digital marketing cannot yet be the only source of income for local business actors. These obstacles need further attention so that digital marketing strategies can run more effectively and efficiently.
Pemulihan Kesadaran pada Lingkungan Melalui Pemanfaatan Sosial Media
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.v5i2.5367

Abstract

Waste management is a major environmental problem in Indonesia. The presence of social media provides the public with more opportunities to raise awareness of this issue. This study aims to explore the role of the Sungai Watch account in the waste cleanup program and how it affects the recovery of environmental awareness. This study uses a qualitative analysis method, involving a case study of Sungai Watch's activities and interactions on its social media accounts. The results show that Sungai Watch's effective use of social media increases community participation and raises public awareness of the importance of maintaining a clean environment. Waste cleanup programs promoted through social media can change community behavior in the short term and build the foundation for greater change in the long term.
Laporan Keuangan PT Garuda Indonesia Sebagai Alat Evaluasi Kinerja Keuangan dalam Industri Penerbangan
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.v5i2.5368

Abstract

Garuda Indonesia, as the national airline, has a strategic role in supporting connectivity and economic growth in Indonesia. In recent years, the company has experienced significant financial pressure due to the pandemic, high operational costs, and dependence on external financing. This study evaluates Garuda Indonesia's financial performance through an analysis of its 2022 and 2023 financial statements, focusing on liquidity, profitability, and solvency indicators. Using a quantitative descriptive approach, data is analyzed through financial ratios and trend comparisons. The results of the study show that although the company recorded a net profit in 2023, most of the profit came from non-operational items, while cash flow and equity actually decreased further. These findings indicate that the financial recovery process is still fragile and highly dependent on temporary adjustments. This study emphasizes the importance of a more comprehensive restructuring strategy and provides practical implications for managerial decision-making, as well as being a relevant reference for academic studies in the field of aviation sector financial management.
Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Modal di Kota/Kab Provinsi Jawa Tengah (Periode 2021-2023)
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.v5i1.5369

Abstract

Regional autonomy is the granting of broad authority by the central government to local governments to manage their own households with the least possible interference from the central government. The study aims to see the effect of Regional Original Revenue (PAD) and Special Allocation Funds (DAK) on Capital Expenditures in Cities / Districts of Central Java Province. The population in this study is the Regency / City of Central Java Province consisting of 35 Regencies / Cities. This study uses secondary data in the form of APBD realization reports from 2021 to 2023. The analysis technique used is multiple linear regression analysis. Based on the results of this study, it shows that Regional Original Revenue and General Allocation Fund have a significant positive effect on Capital Expenditure. It can be interpreted that the higher the Regional Original Revenue and the General Allocation Fund obtained, the greater the Capital Expenditure allocated by the region. The Special Allocation Fund shows a significant positive effect on capital expenditure.
Akad Sukuk Ijarah dan Ijarah Muntahiyah Bittamlik, Praktiknya di Indonesia dan Bagaimana di Negara Dubai
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.v5i2.5372

Abstract

The Islamic financial market, especially sukuk instruments, has experienced rapid development globally as an alternative financing that is in accordance with sharia principles. Sukuk, especially sukuk ijarah, functions as a certificate of asset ownership that allows investors to obtain a share in the ownership of assets and profits from the results of their activities without violating the principles of usury and gharar. In the context of Indonesia and Dubai, the development of sukuk is supported by a strong legal framework, regulations, and adequate supervisory institutions. Dubai has leveraged the strength of its infrastructure and reputation as an international Islamic financial center to strengthen the asset-based sukuk ijarah market, while Indonesia shows great potential in developing sukuk as an instrument of national economic development. However, challenges such as limited assets, fluctuations in the value of underlying assets, and the need for harmonization of international standards must still be overcome to strengthen and expand the sukuk market globally and sustainably. Optimal development of sukuk ijarah is expected to support stable and inclusive sharia economic growth in the future.
Penyusunan Laporan Keuangan dengan Menerapkan Standar Akuntansi Keuangan, Entitas Mikro, Kecil dan Menengah (SAK EMKM) pada UMKM Kedai Kopi Bias Rasa Desa Paya Bakung
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.v5i2.5373

Abstract

This study aims to analyze the process of preparing financial reports at the UMKM Kedai Kopi Bias Rasa located in Paya Bakung Village by implementing the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The method used in this study is qualitative with a descriptive approach. Data were obtained through various methods, namely observation, interviews and documentation. Data analysis techniques were carried out by collecting transaction evidence, grouping and recording transaction evidence into a general journal, making a general journal recapitulation and preparing financial reports based on SAK EMKM. The results of the study indicate that Kedai Kopi Bias Rasa has not implemented SAK EMKM in its financial records, so that the resulting reports do not reflect accurate financial conditions. With the application of SAK EMKM, this study has succeeded in compiling financial position reports, profit and loss reports, and notes to financial statements with more structure. These findings are expected to be a solution for business owners.
Pengaruh Profitabilitas, Struktur Modal dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Variabel Moderasi pada Perusahaan Consumer Non-Cyclicals 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.v5i2.5374

Abstract

This study aims to examine the effect of profitability, capital structure, and company size on company value, using institutional ownership as a moderating factor in companies from the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. Profitability will be assessed through Return on Equity (ROE), while capital structure will be evaluated using the Debt to Equity Ratio (DER). Company size will be determined by the natural logarithm of its total assets, company value will be measured by Price to Book Value (PBV), and institutional ownership will function as a moderating variable. A quantitative approach will be applied in this study, using multiple linear regression and Moderated Regression Analysis (MRA). The sample for this study includes 33 companies, so the total observations are 165. The findings of this study indicate that: (1) Profitability has a positive and significant effect on company value; (2) Capital structure and company size do not have a significant effect on company value; (3) Institutional ownership increases the relationship between profitability and company value; (4) Institutional ownership reduces the influence of capital structure on firm value; (5) Institutional ownership does not play a moderating role in the relationship between firm size and firm value.
Pengaruh Pengungkapan Emisi Karbon, Profitabilitas, dan Struktur Modal terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023
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.v5i2.5375

Abstract

This research aims to evaluate the impact of carbon emission disclosure, profitability levels, and capital structure on firm value with a focus on manufacturing companies in the energy sector listed on the Indonesia Stock Exchange (BEI). To measure carbon emission disclosure, this study uses indicators compiled based on the list from the Carbon Disclosure Project (CDP) adapted by (Bae Choi et al., 2013). Meanwhile, profitability is measured by ROA, capital structure by DER, and firm value by PBV, as stated in the annual financial reports of each entity. This research refers to signaling theory which emphasizes the importance of conveying information from the company's internal to external stakeholders. One form of that information is carbon emission disclosure, which is considered a strategic signal in supporting corporate sustainability and transparency. The research sample consists of 15 energy companies active registered at the IDX during the period 2019-2023, resulting in 75 data observations. The analysis method used is multiple linear regression. The research results show that carbon emissions do not have a significant effect on the value of the company. On the contrary, profitability and capital structure are proven to have a positive and significant impact on increasing the company's value.
Dampak Keseimbangan Hidup-Kerja dan Tuntutan Tugas pada Efisiensi Tenaga Kerja Operator PT. Mutiara Mulia Raya (MMR) di Tenggarong Seberang
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.v5i2.5376

Abstract

The mining industry is inherently associated with high-risk environments and intense job stress, particularly for heavy equipment operators who often face extended work hours, challenging physical conditions, and heavy workloads. This study aims to analyze the influence of work-life balance and workload demands on employee productivity at PT. Mutiara Mulia Raya (MMR), a subsidiary of one of Indonesia's leading mining contractors. Using a quantitative descriptive approach, data were collected through saturated sampling involving 76 operational employees. Data analysis was conducted through multiple regression to determine the partial and simultaneous effects of the independent variables. Findings reveal that work-life balance has a significant positive effect on productivity, suggesting that employees who can harmonize their professional and personal lives tend to perform more effectively. Additionally, workload also has a significant influence, with excessive task demands negatively affecting efficiency and increasing the risk of fatigue. The integration of real-time monitoring technology, such as the OPA PAMA Smartwatch system, offers the potential to optimize scheduling and enhance productivity. However, overly strict implementation may trigger psychological pressure and disrupt employees' sense of autonomy. This study highlights the necessity for mining companies to adopt a holistic approach to human resource management that incorporates both psychological well-being and operational performance. Strategic policies that promote flexibility, monitor employee fatigue, and support personal well-being can foster greater workforce productivity and reduce occupational risks. The findings underscore the importance of balancing operational demands with employee welfare to ensure sustainable productivity in high-risk industries.
Kampus Inklusif Ramah Disabilitas: Nyata atau Sebatas Fasilitas?
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.v5i1.5380

Abstract

An inclusive, disability-friendly campus is identified as a place that facilitates the higher education needs of people with disabilities by paying attention to usability, convenience, comfort, independence and institutional factors. The government, academics and experts related to inclusive education have developed indicators as criteria for disability-friendly campuses, including academic activities, non-academic activities, social interactions, academic infrastructure, management infrastructure, supporting infrastructure, design, social conditions, physical accessibility , information accessibility, campus institutions, and the role of government. However, the number of students with disabilities is still limited, and there is a tendency that the higher the level of education, the fewer the number of disabled students studying. The aim of this study is to develop indicators or criteria for inclusive, disability-friendly campuses in a more holistic manner so that they can increase the participation of people with disabilities to pursue higher education. The method used in analyzing and formulating strategies is through Focus Group Discussions which involving experts and also related stakeholders. So that it can be seen clearly if there is a gap between the needs of people with disabilities and campus conditions. Furthermore, the analysis was carried out using prospective analysis techniques to determine the key factors that determine interest in continuing higher education, as well as through descriptive analysis to formulate appropriate disability-friendly inclusive campus criteria. The results of the analysis show that among the inclusive indicators of a disability-friendly campus, the key factors are: (1) inclusive campus policies that clearly regulate input-output, (2) commitment to funding support from the government and third parties in funding, and (3) the existence of government commitment to providing scholarships. The government needs to consider further study in determining and establishing minimum standards for assessing disability-friendly inclusive campuses, such as the Disability-Friendly Inclusive Campus Composition Index, the third main indicator of disability-friendly inclusive campuses also needs to be considered.

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