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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
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Penerapan Audit Kepatuhan dalam Mengatasi Risiko Kredit Macet pada PT Bank Perekonomian Rakyat Bina Usaha Dana 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.v5i2.5402

Abstract

This study aims to examine the implementation of compliance audit in addressing non performing loan risk at PT Bank Perekonomian Rakyat Bina Usaha Dana in East Flores Regency. The research method used in this study is descriptive qualitative with data collection techniques using observation, interviews, documentation, and literature review. The research informants were the compliance director, internal audit executive officer, compliance and risk management executive officer, credit department head, and two debtors. The research results indicate that the implementation of compliance audit has not been optimal because it does not use tools such as C2R for detecting credit applications and the application of the 7P principle has not been maximized in the prospect, payment, and profitability, so there are still non performing loans in quite large amounts.
Analisis Faktor-Faktor Permintaan Ekspor Timah Putih Indonesia oleh Singapura
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.v5i2.5404

Abstract

Indonesia is endowed with abundant natural and human resources, which constitute vital capital for promoting national welfare, with the government serving as the primary steward in their utilization. This study seeks to investigate the influence of global tin prices, the exchange rate between the rupiah and the US dollar, domestic inflation rates, and national tin reserves on export demand. Employing time series data spanning from 1994 to 2023, the research adopts a multiple linear regression model to analyze the relationships among the variables. The findings indicate that, taken together, international tin prices (X1), exchange rates (X2), inflation (X3), and domestic tin reserves (X4) significantly affect the volume of Indonesia’s white tin exports to Singapore (Y). On an individual basis, global tin prices and the rupiah-to-dollar exchange rate exert a significant negative impact on export volume, while inflation and tin reserves exhibit a positive and statistically significant influence on tin export levels.
Peran Trust dalam Memoderasi Pengaruh Online Customer Review dan Influencer Endorsement terhadap Purchase Intention : Studi pada Konsumen Produk Somethinc di Kabupaten Badung
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.v5i2.5407

Abstract

This study aims to analyze the influence of online customer reviews and influencer endorsements on consumers purchase intention, as well as to examine the moderating role of trust among consumers of Somethinc products. The research was conducted in Badung Regency with a sample of 100 respondents selected using a non-probability sampling method with purposive sampling technique. The data analysis techniques used include descriptive statistical analysis, instrument testing, classical assumption testing, moderated regression analysis (MRA), F-test, coefficient of determination (R²), and t-test. The results show that online customer reviews have a positive and significant effect on purchase intention, while influencer endorsements do not have a significant effect. Trust significantly moderates the relationship between online customer reviews and purchase intention with a weakening effect, and also moderates the relationship between influencer endorsements and purchase intention with a strengthening effect. These findings provide strategic implications for Somethinc in improving the effectiveness of its digital marketing. Somethinc needs to focus on building and maintaining consumer trust through collaborations with credible influencers. In addition, Somethinc should proactively manage online customer reviews to help consumers feel more confident and assured about the quality of the products offered.
Analisis Manajemen Persediaan Bahan Baku pada PT XYZ di Kota Tangerang
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.v5i2.5409

Abstract

Inventory plays a crucial role in ensuring the smooth and sustainable operation of a company. Optimal inventory management is necessary to allow operational activities to proceed without disruption. Inefficient inventory management can lead to inventory imbalances, either in the form of overstocking, which increases costs, or stockouts, which hinder the production process. This study aims to analyze and compare the effectiveness of inventory management applied by PT XYZ  using the Economic Order Quantity (EOQ) approach. The research is descriptive in nature, utilizing both quantitative and qualitative data. Descriptive analysis techniques are employed to systematically explain the stages involved, starting with the calculation of EOQ, safety stock, reorder point, maximum inventory, inventory turnover, and total inventory cost. The results of the study indicate that the current inventory management method implemented by the company is not yet efficient. This is evidenced by a comparison of total inventory costs, where the company's existing method results in a cost of IDR 493,713,882, while the EOQ method results in only IDR 417,481,063. The cost difference of IDR 76,232,819 or 15.44% highlights the potential savings achievable through the application of the EOQ method.
Analisis Altman Z-Score sebagai Alat Prediksi Dini Kebangkrutan: Studi Kasus pada PT Sri Rejeki Isman, Tbk
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.v5i2.5420

Abstract

The textile and textile products (TPT) industry is one of the strategic sectors in the Indonesian economy with a significant contribution to Gross Domestic Product (GDP), employment, and national exports. In the first quarter of 2024, the manufacturing industry sector contributed 19.28% to national GDP, with the textile and apparel sub-sectors showing growth of 5.90% and 2.64% respectively year-on-year (yoy). However, this sector faces challenges in the form of global competition, illegal imports, and declining export volumes, which in 2023 reached their lowest point in the last nine years with a decline of 2.43%. In response, the government has tightened import policies, provided incentives, and reformed investment policies to attract more domestic and foreign investment. With these efforts, the TPT industry remains an important pillar of the national economy, although it requires further strategies to face challenges and ensure its sustainability. The type of data used in this study is secondary data that is quantitative in nature. The data needed is the annual financial report of PT ABC Tekstil Tbk from 2020-2024. The model used in this study is the Altman Z-Score model. This method is used to predict the risk of bankruptcy in a company. From the results of this study, it can be concluded that the analysis using the Altman Z-Score method at PT Sri Rejeki Isman Tbk, for the period 2020-2024 is in an unhealthy condition or in a Distress Zone condition and has quite serious financial problems.
Pengaruh Cita Rasa dan Word Of Mouth terhadap Keputusan Pembelian pada Rumah Makan Dieng Prabumulih
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.v5i2.5423

Abstract

This study aims to examine the partial and simultaneous effects of taste and word of mouth on purchasing decisions at Rumah Makan Dieng Prabumulih. The sample consisted of 100 respondents who are customers of Rumah Makan Dieng Prabumulih. This research employed a quantitative method with a descriptive approach using questionnaires as the primary data collection tool. The data were analyzed using multiple linear regression with SPSS version 26. The statistical test results indicate that the taste variable has a positive and significant partial effect on purchasing decisions, with a t-value of 4.265 greater than the t-table value of 1.661 and a significance level of 0.000 < 0.05. Similarly, the word of mouth variable has a positive and significant partial effect on purchasing decisions, with a t-value of 4.455 > 1.661 and a significance level of 0.000 < 0.05. Simultaneously, the taste and word of mouth variables have a positive and significant effect on purchasing decisions, with an F-value of 56.467 > 3.09 and a significance level of 0.000 < 0.05. The coefficient of determination (Adjusted R Square) is 0.528, indicating that 52.8% of purchasing decisions are influenced by taste and word of mouth, while the remaining 47.2% are influenced by other factors such as price, location, and so on.
Pengaruh Kinerja Environmental, Social, and Governance terhadap Corporate Financial Performance dengan Financial Slack Sebagai Pemoderasi
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.v5i2.5428

Abstract

Environmental, Social, and Governance (ESG) performance is seen as a key factor in creating long-term corporate value and influencing investor perceptions of sustainability. Meanwhile, financial slack serves as a reserve that offers flexibility to support sustainability strategies. This study aims to examine the effect of ESG performance on corporate financial performance (CFP), with financial slack acting as a moderating variable. The research focuses on energy and basic materials companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The sample consists of 18 companies with 83 total observations, selected using purposive sampling. ESG data were obtained from Bloomberg. Data analysis was conducted using multiple linear regression and moderated regression analysis (MRA). The results show that ESG has a significant positive effect on CFP, while financial slack does not significantly moderate the relationship. These findings indicate that financial reserves have not been used strategically to support sustainability initiatives. ESG practices in Indonesia tend to be symbolic or merely window dressing and have yet to be fully integrated into long-term and substantive corporate strategies.
Pemberdayaan Perempuan dalam Pengelolaan UMKM: Studi Kasus Usaha Kelompok Mandiri Weluwini di Desa Manulondo, Kecamatan Ndona, Kabupaten Ende
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.v5i2.5432

Abstract

Empowering women in rural areas is one of the strategic approaches in supporting local economic development and poverty alleviation. Empowering Women in Managing MSMEs in Mandiri Weluwini Group Businesses in Manulondo Village, Ndona District, there are obstacles in terms of business management. This research is a qualitative descriptive study. The data collection techniques for this study are interviews, observations and various documents. Then analyzed using qualitative analysis with comparative techniques. The results of this study indicate that empowerment can be seen from 4 indicators, the first Access to Resources where women working in Weluwini MSMEs have relatively open access to economic resources, knowledge resources, most of their skills are obtained, namely through direct work experience in the field. The second Participation, where the involvement of women in the operations of Weluwini MSMEs is fairly active. However, in the process of making strategic or internal business decisions, such as determining salaries, financial management, and the direction of business development, female employees are not always involved. The third Control, In terms of control, it was found that women have an active role in monitoring the quality and efficiency of work. some employees even feel the need to remind fellow co-workers if there is negligence or a decline in quality. And the fourth benefit, the empowerment that occurred in Weluwini UMKM has provided significant benefits, both economically and socially.
Pengelolaan Sumber Daya Alam dan Pelestarian Lingkungan Hidup dalam Perspektif Islam : Tinjauan Ayat-Ayat Alqur’an
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.v5i2.5435

Abstract

The issue of environmental damage and excessive exploitation of natural resources is a global challenge that threatens the survival of creatures on earth. In Islam, the universe is seen as a creation of Allah SWT that must be protected and managed with moral and spiritual responsibility. This study aims to examine the concept of natural resource management and environmental preservation from an Islamic perspective through a review of the verses of the Qur'an. The method used is a literature study with a qualitative descriptive approach. The results of the study show that the Qur'an pays great attention to environmental preservation and places humans as caliphs who have the responsibility to maintain the balance of the ecosystem. Islamic values ​​such as monotheism, justice, trustworthiness, and the prohibition of damage (facade) are the basis of environmental ethics in Islam. Thus, environmental management in the Islamic perspective is not only oriented towards economic utilization, but also towards the preservation of Allah SWT's creation as a form of worship and obedience. This ecotheological awareness is important to be instilled in every human activity in order to create environmental sustainability for future generations.
Pengaruh Consumer Decision terhadap Peningkatan Pemesanan Online Tiket Bioskop pada Aplikasi TIX.ID
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.v5i2.5437

Abstract

This study aims to understand how Consumer Decisions affect the growth of online bioskop sales through the TIX.ID application. The variables examined include Website Quality, Product Factors, Customer Relationship, and Brand Equity. This study employs a quantitative approach using the berganda regression analysis technique with respect to 140 TIX.ID users.The study's findings indicate that the keempat variable has a significant impact on consumer behaviour, either simultaneously or in parallel. Website Quality, Product Factors, Customer Relationship, and Brand Equity variables all contribute to Brand Equity significant impact. This model can explain 61.4% of consumer behaviour. This study contributes to digital marketing strategies and online tiket transaction platforms.

Page 24 of 38 | Total Record : 376

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