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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 Sales Growth, Financial Distress, dan Transfer Pricing terhadap Tax Avoidance: Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Sektor Pertambangan tahun 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.v5i2.5381

Abstract

Tax constitutes the main source of revenue for the Indonesian government. The government continuously strives to improve tax compliance and system efficiency each year. Indonesia’s tax ratio in 2023, which stood at 10.31%, indicates a significant potential for tax avoidance. This study aims to empirically examine the effect of sales growth, financial distress, and transfer pricing on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The data used in this study are secondary data obtained from financial statements published on the official IDX website. The research population consists of 90 companies, with 280 observations selected using purposive sampling. Data analysis was performed using EVIEWS software. The results show that sales growth has no effect on tax avoidance, financial distress has a positive effect on tax avoidance, and transfer pricing has a negative effect on tax avoidance.
Strategi Komunikasi Pemasaran Usaha Mikro Kecil dan Menengah (UMKM) Marjan dalam Meningkatkan Pendapatan Penjualan Kain Tenun Bima di Kelurahan Ntobo
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.v5i2.5382

Abstract

This research aims to explore the marketing communication strategies applied by Marjan MSMEs in increasing the sales income of Bima woven fabrics in Ntobo Village. The type of research conducted is qualitative descriptive research using the theory of Integrated Marketing Communication (IMC). The place where this research was carried out was at MSMEs Marjan Rt 01, Rw 01, Ntobo Village, Raba District, Bima City. The study involved four informants, consisting of two key informants who are owners or managers of Marjan MSMEs, and two additional informants who are consumers or customers of Bima woven fabrics from Marjan MSMEs. The data collection techniques used include observation, interviews, and documentation. The results of this study are expected to provide a comprehensive overview of effective marketing communication strategies in increasing sales revenue of Bima woven fabrics, as well as provide recommendations that can help Marjan MSMEs in improving their marketing performance. As well as showing that Marjan MSMEs can increase sales of their products by planning marketing strategies through social media and direct media. The supporting factors in the marketing of Marjan MSMEs are the affordable price of products because they are direct producers, as well as the relatively small capital spent because they utilize social media and direct promotion. This conclusion provides an idea that an effective marketing communication strategy can be the key to improving MSME sales performance, by utilizing the potential of social media and direct promotion as the main means of reaching the market and increasing revenue.
Analisis Determinan Volume Ekspor Batubara Indonesia Ke Tiongkok
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.v5i2.5383

Abstract

Coal is one of the strategic mining commodities for Indonesia, both in its role as the main source of domestic energy and as a contributor of foreign exchange from the export sector. Indonesia is known as one of the largest producers and exporters of coal in the world, especially the type of thermal coal used for power generation. China is the world's largest energy consumer, with coal accounting for about half of its total energy needs. As a fast-growing industrialized country, China needs a large supply of coal to support power generation and heavy industries such as steel and cement. This study aims to analyze the simultaneous influence of international prices, the development of iron and steel industry production, and the USD exchange rate on the volume of Indonesian coal exports to China and analyze the influence of international prices, the development of iron and steel industry production, and the partial USD exchange rate on the volume of Indonesian coal exports to China. The data analysis technique used in this study is multiple linear regression. The results of the study found that international prices, the development of iron and steel industry production, and the USD exchange rate had a simultaneous significant effect on Indonesia's foreign exchange reserves, and partially the USD exchange rate had a positive and significant effect on the volume of Indonesia's coal exports to China, while international prices partially had a positive but insignificant effect and the development of iron and steel industry production partially had a negative effect but not statistically significant to the volume of Indonesia's coal exports to China. By maintaining the stability of the rupiah exchange rate against foreign exchange, it will be very helpful in maintaining and increasing the volume of Indonesia's coal exports to China.
Persepsi Masyarakat terhadap Peristiwa Bencana Banjir di Perumahan De Flamboyan Tanjung Selamat
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.v5i2.5386

Abstract

Flooding is not a trivial issue, and many parties including the community and the government still need to pay special attention to this problem. Due to the river dam breach, flooding in De Flamboyan Housing, Tanjung Selamat disrupts government plans and economic growth, as well as daily activities of the community. The purpose of this research is to understand how the community perceives flooding in De Flamboyan Housing. This study utilizes a qualitative descriptive approach, with interviews, observations, and documentation as the data collection methods used in this research. The results of the study show that flooding caused the Tanjung Selamat river dam to collapse, inundating De Flamboyan housing and the surrounding areas.
Pengaruh Keragaman Produk, Kualitas Layanan dan Citra Perusahaan terhadap Loyalitas Nasabah PT. BPR Bunga Sutra Mas Tabanan
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.v5i2.5387

Abstract

This study aims to analyze the influence of product diversity, service quality, and corporate image on customer loyalty at PT. BPR Bunga Sutra Mas Tabanan. The research is motivated by the intense competition in the banking sector, which requires PT. BPR Bunga Sutra Mas Tabanan to enhance its competitiveness through product development, superior service, and a strong corporate image. A quantitative approach was used, with data collected through questionnaires distributed to 180 priority customers. The data were analyzed using multiple linear regression. The results indicate that product diversity and service quality have a positive and significant effect on customer loyalty. However, corporate image does not have a significant effect on customer loyalty. These findings imply that enhancing product variety and providing high-quality service are key factors in building customer loyalty, while the effectiveness of corporate image in this context may need to be re-evaluated.
Pengaruh Financial Technology dan Literasi Keuangan terhadap Keberlangsungan UMKM di Kecamatan Medan Sunggal
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.v5i2.5388

Abstract

This study aims to determine the effect of Financial Technology and Financial Literacy on the Sustainability of UMKM in Medan Sunggal District. The population in this study were all UMKM actors in Medan Sunggal District. The sampling used in this study used a purposive sampling technique which was carried out by selecting UMKM in the Culinary sector of Medan Sunggal District. The type of data used is multiple linear regression using SPSS. The results of this study indicate that Financial Technology and Financial Literacy have a simultaneous effect on the Sustainability of UMKM
Pengaruh Pemahaman E-Commerce, Pemahaman Sistem Informasi Akuntansi, dan Motivasi Berwirausaha terhadap Minat Mahasiswa Berwirausaha
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.v5i2.5389

Abstract

Entrepreneurship focuses on the values, skills, and behaviors required for individuals to navigate life’s challenges and seize opportunities despite potential risks. Several key factors influence students' interest in becoming entrepreneurs, including their understanding of e-commerce, familiarity with accounting information systems, and entrepreneurial motivation. This research aims to provide empirical evidence on how these three aspects affect students' interest in entrepreneurship. The study was conducted at the Faculty of Economics and Business, Udayana University, targeting undergraduate accounting students from the 2021 and 2022 cohorts. A total of 234 participants were selected through a simple random sampling technique. The data were analyzed using multiple linear regression. The findings reveal that all three variables—e-commerce knowledge, accounting information systems understanding, and entrepreneurial motivation—have a significant positive influence on students’ entrepreneurial interest, consistent with the Theory of Planned Behavior (TPB). These findings may serve as a strategic reference for the university to cultivate entrepreneurial spirit, boost students’ interest in starting businesses, reduce unemployment among graduates, and encourage self-sufficiency among future alumni.
Analisis Peran Dinas Tenaga Kerja dalam Upaya Mengurangi Masalah Pengangguran Terdidik di Kota Kupang
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.v5i2.5394

Abstract

The unemployment problem in Indonesia is still high and is a challenge that must be overcome. Unemployment with a high number in Kupang City is educated unemployment where individuals who have a high level of education but have not found work that matches their skills. This study is a qualitative descriptive study. Data collection used in-depth interviews, observation and documentation. Then analyzed using qualitative analysis. The results of this study indicate that the Role of the Manpower Office in overcoming educated unemployment in Kupang City consists of 3 sides, namely the first side is Education, the Manpower and Transmigration Office has taken various strategic steps such as re-arranging competency-based curriculum, market demand-based training, internships, and developing a digital job matching system. The second is Skills Training, Skills training in Kupang City is an important investment in increasing the competitiveness of the workforce, especially college graduates who do not yet have practical skills. The work equipment provision program by the Kupang City Manpower Office is a strategic step to encourage independence and reduce unemployment, especially educated unemployment. The third is Work Experience, this program has had a real impact, such as increasing participant work readiness and recruitment opportunities by companies. However, the implementation of the program still faces obstacles, especially in terms of the non-digital administration system, ineffective communication with corporate partners, and uneven mentor guidance.
Implementasi Customer Relationship Management (CRM) dalam Pengembangan Loyalitas Pelanggan pada UMKM Snack Banamia
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.v5i2.5399

Abstract

This study aims to analyze the implementation of Customer Relationship Management (CRM) in developing customer loyalty at UMKM Snack Banamia. This study examines the strategies implemented by business actors in building, maintaining, and expanding relationships with customers. The CRM framework used includes three main components, namely customer acquisition, customer retention, and customer expansion. Data were obtained through in-depth interviews, observations, and questionnaires of loyal customers. The results of the study indicate that the implementation of CRM at Snack Banamia has been carried out simply, with a personal approach and has not been digitized. Customer retention is the most prominent CRM component in practice. This study recommends the development of a more structured and technology-based CRM system to increase effectiveness in building customer loyalty sustainably.
Analisis Keterkaitan Nilai – Nilai Spiritual Kristiani para Pedagang Tradisional terhadap Penentuan Harga Jual : (Studi pada Pasar Rakyat Waiwerang Kecamatan Adonara Timur Kabupaten Flores Timur)
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.v5i2.5401

Abstract

This study aims to analyze the relationship between Christian spiritual values and the practice of setting selling prices by traditional traders in Waiwerang People's Market, East Adonara Sub-District, East Flores Regency. Spiritual values such as brotherhood, honesty and gratitude are the main focus in understanding how the traders set prices and carry out their economic activities. This research used a qualitative approach with data collection methods through in-depth interviews with a number of traders and buyers. The results show that traders in Waiwerang Market apply two pricing techniques, namely cost-based pricing and based on their Christian spiritual values. The cost-based technique is carried out by calculating the initial capital, transportation costs, and reasonable profit, while still considering the buyer's condition. Meanwhile, value-based techniques reflect the influence of Christian values in buying and selling practices, such as giving discounts to repeat buyers, adding goods to buyers in need, or being honest in conveying product quality. Economic activities in this market not only reflect commercial transactions, but also contain a deep spiritual dimension, where faith in God and love for others become the main basis for economic decision-making.

Page 23 of 38 | Total Record : 376

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