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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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Marketing Strategy of Arak Gwan Gwan Hoo as Singaraja's Local Culinary in The New Normal Era
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.v5i2.5438

Abstract

Marketing of local culinary products in the post-pandemic era is necessitated by adaptation to significant changes in consumers’ habits and behavior. Arak Gwan Gwan Hoo, a traditional Balinese beverage of significant historical and cultural importance, is produced by Arak Gwan Gwan Hoo (GGH) Company, the oldest rice arak manufacturer in Singaraja, established in 1920. Therefore, this study aimed to analyze the marketing strategy carried out by Arak Gwan Hoo Bali in the New Normal era. A qualitative method was adopted with a focus on data collection through interviews and observations, which was then analyzed using SWOT (Strength, Weakness, Opportunity, Threat). The results show that the applicable marketing strategy to increase sales of Arak Gwan Gwan Hoo includes several main steps, namely business restructuring, product diversification, and expanding market access. Optimization of the main strategy was carried out through a retrenchment method by reducing assets and costs to increase operational efficiency. Furthermore, the implementation of a diversification strategy, both concentric, horizontal, and conglomerate, enables the company to expand its product line and adjust the offerings to market needs. Other strategic steps include divestment or reduction of unproductive assets and liquidation of less profitable parts of the business.
Caleg, Kamera, dan Citra Diri: Evaluasi Personal Branding Politik di Media Digital
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.v5i2.5441

Abstract

The digital era has revolutionized the way legislative candidates (caleg) build their self-image and reach voters. This study aims to evaluate the personal branding strategies used by candidates for the Indonesian House of Representatives (DPR RI) through digital media, especially visual social media such as Instagram, TikTok, and YouTube. Using a qualitative approach through content analysis and semi-structured interviews with political communication experts and legislative candidate campaign teams, this study identified that the effectiveness of personal branding is largely determined by three main elements: authenticity, narrative consistency, and interactivity. These three elements have been proven to be able to increase emotional connectivity between legislative candidates and digital voters, especially the younger generation. However, there was also an imbalance between the digital image built and the public's perception in the field, which can reduce the level of trust in the political representation displayed. The results of this study provide an important contribution to understanding the dynamics of digital political communication and strengthening more ethical, transparent, and participatory campaign practices in Indonesian electoral democracy.
Efektivitas Influencer Marketing terhadap Loyalitas Konsumen Generasi Z
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.v5i2.5442

Abstract

This study aims to analyze the influence of influencer marketing on consumer loyalty of generation Z in Indonesia. Along with the development of technology and the dominance of social media, the marketing approach through influencer figures has become a strategy widely used by companies. Generation Z, which is a consumer group with high exposure to the digital world, tends to be more responsive to authentic and personal content than conventional advertising. This study uses a quantitative method with a survey approach to 150 respondents aged 18–24 years who actively use Instagram and TikTok. The results of the study indicate that influencer credibility, brand suitability, and content engagement levels have a significant influence on consumer loyalty of generation Z. This study provides theoretical and practical contributions to the development of digital marketing strategies based on emotional relationships and social trust.
Metode Sistem Pengendalian Internal melalui Audit Berbasis Risiko (ABR) pada Inspektorat Provinsi Nusa Tenggara 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.v5i2.5443

Abstract

This study aims to determine how the implementation of the Internal Control System and the implementation of Internal-Based Audits at the Inspectorate of East Nusa Tenggara Province. This study focuses on the assessment of the components of the Internal Control System and the implementation of Risk-Based Audits at the Inspectorate of East Nusa Tenggara Province. The research method used in this study is descriptive qualitative, data collection techniques used are observation, interviews, and documentation. Several informants interviewed include Auditors and Supervisors of Regional Government Affairs Organizer. The results of this study indicate that the Inspectorate of East Nusa Tenggara Province has implemented several components in the Internal Control System and also the implementation of Risk-Based Audits.
Penetapan Portofolio Saham Optimal menggunakan Pendekatan Model Indeks Tunggal sebagai Dasar Keputusan Investasi
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.v5i2.5444

Abstract

This study aims to construct an optimal stock portfolio using the Single Index Model approach on stocks listed in the IDX30 index during the 2020 to 2024 period. The research employs a descriptive method with a quantitative approach, using secondary data including stock closing prices, the Jakarta Composite Index (JCI), and the Bank Indonesia interest rate (BI Rate), all sourced from official websites. Data analysis techniques follow the Single Index Model procedures, involving calculations of alpha, beta, residual risk, and excess return to beta ratio to determine which stocks qualify for inclusion in the optimal portfolio. The results show that seven stocks—AKRA, ANTM, UNTR, BRPT, ISAT, INCO, and PTBA—qualify for the optimal portfolio as they exhibit positive alpha and beta values and contribution (Ci) scores higher than the cut-off point (C*) of 14.6593. The highest portfolio weight is allocated to AKRA at 34.86 percent. The constructed portfolio yields an expected return of 2.99 percent, a variance of 0.0659, and a portfolio angle of 0.3940, indicating that the portfolio is efficient. This study offers practical implications for investors in making quantitatively-based investment decisions and provides recommendations for future studies to expand the observation period and explore alternative portfolio models.
Evaluasi Tarif Rawat Inap menggunakan Metode Activity Based Costing pada Rumah Sakit Umum Daerah Prof. Dr. W. Z. Johannes 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.v5i2.5445

Abstract

Accurate inpatient tariff determination is essential for ensuring efficiency and cost fairness in hospitals. This study aims to compare inpatient tariffs at RSUD Prof. Dr. W. Z. Johannes Kupang using the Activity-Based Costing (ABC) method and the traditional unit cost method. The research adopts a descriptive-evaluative approach, with data collected through observation, interviews, and documentation. The ABC method allocates costs based on the activities consumed by each inpatient class, resulting in more accurate cost calculations. The findings show that tariffs calculated using the ABC method are lower than those of the traditional method across all classes—for example, the VIP class costs Rp715,359 (ABC) compared to Rp750,000 (traditional). This difference indicates that the traditional method does not proportionally reflect cost allocation. Therefore, the ABC method is recommended as an alternative approach to improve the accuracy of hospital service tariff setting.
Audit Delay, Financial Distress, dan Ukuran KAP sebagai Determinan Auditor Switching pada Perusahaan Sub Sektor Bank
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.v5i2.5449

Abstract

The purpose of this study is to examine the effect of audit delay, financial distress, and the size of the Public Accounting Firm (KAP) on auditor changes in banking sub-sector service companies listed on the Indonesia Stock Exchange (IDX) from 2020–2023. Quantitative methods and logistic regression analysis were used in this study. Secondary data were collected through purposive sampling techniques from 164 sample companies. Audit delay and KAP size were measured by dummy variables. Meanwhile, financial distress was measured by the Altman Z-Score model. The results showed that auditor switching was significantly influenced by audit delay. However, auditor switching was not significantly influenced by financial distress and the size of the auditor switching KAP. These findings indicate that audit timeliness is very important for a company's decision to change auditors.
Pengaruh Work-Life Balance dan Kesehatan Mental terhadap Kinerja Akademik Mahasiswa Part-Time di Universitas Muhammadiyah Kalimantan Timur
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.v5i1.5450

Abstract

This study aims to analyze the influence of work-life balance and mental health on the academic performance of part-time students. The research was conducted at Universitas Muhammadiyah Kalimantan Timur. This study used a quantitative method and employed multiple linear regression analysis with a total sample of 100 respondents. Data were collected through the distribution of questionnaires using Google Forms. The results of this study indicate that work-life balance has a partial influence on the academic performance of part-time students, and mental health also has a partial influence on their academic performance. These findings suggest that the better the balance between work and personal life, and the more stable the mental health condition of the students, the higher their academic performance tends to be.
Pengaruh Work-Life Balance, Keterampilan, dan Burnout terhadap Kinerja Dimediasi Budaya Kerja pada Karyawan Bank Rakyat Indonesia Cabang Semarang Pattimura
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.v5i1.5451

Abstract

This study aims to analyze the effect of work-life balance, work skills, and burnout on performance mediated by work culture on employees of Bank Rakyat Indonesia Semarang Pattimura Branch Office. The study used a quantitative approach involving 100 employees. Data collection was carried out through questionnaires and analyzed using IBM SPSS Statistics 27 software. The results showed that work-life balance and burnout did not have a significant effect on employee performance. Work skills and work culture had a significant effect on employee performance. Work-life balance and work skills had a significant effect on work culture. Burnout had a significant negative effect on employee performance. Work-life balance and work skills had a significant effect on employee performance through work culture. However, burnout did not have a significant effect on employee performance through work culture. Based on these results, it is recommended that companies implement work flexibility policies, ongoing training programs, and mental health support to improve employee welfare, and conduct regular evaluations to develop an inclusive work culture in improving employee performance.
Pengaruh Kepuasan Kerja, Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Karyawan pada Dinas Pekerjaan Umum Perumahan dan Kawasan Permukiman (DPUPKP) Kabupaten Kulonprogo
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.v5i1.5457

Abstract

This study aims to determine the effect of job satisfaction, work motivation, and work discipline on employee performance, both partially and simultaneously, at the Public Works, Housing and Settlement Areas Office (DPUPKP) of Kulon Progo Regency. The method used is a quantitative approach with data collection techniques through questionnaires distributed to 80 respondents using purposive sampling technique. Data analysis was carried out by testing validity, reliability, classical assumptions, and multiple linear regression using SPSS 24. The results showed that partially, job satisfaction, work motivation, and work discipline each had a positive and significant effect on employee performance. Simultaneously, the three independent variables also have a positive and significant effect on performance. These findings reinforce the importance of managing internal factors such as satisfaction, motivation, and discipline to improve the effectiveness of employee performance in public sector organizations.

Page 25 of 38 | Total Record : 376

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