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INDONESIA
Jurnal Ekonomi Bisnis dan Akuntansi
ISSN : 28278364     EISSN : 28278372     DOI : 10.55606
Core Subject : Economy,
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.
Articles 376 Documents
Analisis Kepedulian Pelaku UMKM dalam Menjaga Kebersihan di Lingkungan III Kelurahan Denai
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.v5i1.5458

Abstract

This study aims to analyze the level of concern of Micro, Small, and Medium Enterprises (MSMEs) in maintaining environmental cleanliness in environment III, Denai Village. Environmental cleanliness is an important aspect in the sustainability of business activities, but is often ignored by MSMEs due to various limitations. The approach used is a descriptive qualitative approach, with data collection methods in the form of observation, in-depth interviews, and documentation. The results of the study indicate that most MSMEs understand the importance of environmental cleanliness, but its implementation in the field is still limited. Some of the obstacles faced include the lack of supporting facilities, minimal socialization from the local government, and low collective awareness among business actors and the surrounding community. This study recommends the need for active involvement of the village government and the formation of an environmental care community among MSMEs to create a clean, healthy, and sustainable business environment.
Pengaruh Promosi, Online Customer Review dan Brand Image terhadap Keputusan Pembelian: Studi pada Waroeng Hokki di Kabupaten Karangasem
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.v5i1.5460

Abstract

The background of this research is that there is a gap in previous research regarding the influence of promotion, online customer reviews, and brand image on purchase decisions, as well as management problems faced by Waroeng Hokki in Duda Village, Karangasem Regency, Bali. The main problem is the instability of the number of consumers, which led to a decline in purchasing decisions in 2023- 2024. This situation shows that an effective marketing strategy is essential to increase consumer appeal. This study aims to examine the extent to which promotions, online customer reviews, and brand image affect consumer purchase decisions. This research is based on the Theory of Planned Behavior (TPB), which explains that consumer behavior is influenced by intentions, attitudes, subjective norms, and perceptions of control. This study uses a quantitative method by collecting data through a questionnaire survey, involving 100 respondents, including consumers who have and have never shopped at Waroeng Hokki. The sampling method used is purposive sampling. All data collected were analyzed using SPSS software by multiple linear regression methods, F-test, and t-test. The results of the study show that promotions, online customer reviews, and brand image have a positive and significant influence on purchase decisions. This means that the better the implementation of promotional strategies, customer review management, and brand image formation, the higher the consumer purchase decision. The implications of this study suggest that Waroeng Hokki continue to strengthen promotional activities, actively manage customer reviews, and build a consistent brand image to increase consumer loyalty and competitiveness in the local culinary industry.
Analisis Pembentukan Portofolio Saham Optimal menggunakan Pendekatan Model Indeks Tunggal sebagai Dasar Keputusan Investasi : Studi pada Saham-Saham IDXV30 yang Listing di Bursa Efek Indonesia (BEI) Tahun 2022-2024
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.v5i1.5461

Abstract

This study analyzes the formation of an optimal stock portfolio using the Single Index Model on IDX Value30 stocks listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. A quantitative method was applied using secondary data from 17 selected stocks. Only five stocks (ADRO, ASII, MNCN, PTBA, and TKIM) were included in the optimal portfolio based on Excess Return to Beta (ERB) values above the Cut-off Point (C*). The resulting portfolio offers an expected return of 2.70% with minimal systematic risk and 0.74% unsystematic risk. These findings demonstrate the effectiveness of the Single Index Model in constructing an efficient portfolio and supporting investment decision-making in the Indonesian capital market.
Optimalisasi Peran UMKM dan Tenaga Kerja Wisata dalam Meningkatkan Ekonomi Masyarakat Lokal melalui Pendekatan Hukum Ekonomi Syariah : (Studi Kasus di Wisata Alam Tumpuk Sewu di desa Sidomulyo, Pronojiwo)
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.v5i1.5462

Abstract

This study aims to analyze the role of Micro, Small, and Medium Enterprises (MSMEs) and tourism workers in improving the economy of local communities through the Sharia Economic Law approach, with a case study in the Tumpak Sewu tourist area, Sidomulyo Village, Lumajang. Using descriptive qualitative methods, data was collected through in-depth interviews, observations, and documentation. The results of the study show that MSMEs and tourism workers have a real contribution to increasing income, job creation, and new business growth. However, the application of sharia principles such as muamalah contracts, Islamic business ethics, and management in accordance with sharia maqashid has not been fully internalized by business actors. Most transactions are still informal and have not been legally documented under Islamic law. This research emphasizes the importance of integration between Community-Based Tourism (CBT) and sharia economic principles through training, institutional assistance, and facilitation of access to sharia financing. These findings provide implications for an inclusive, fair, and sustainable sharia-based community economic empowerment model. This research provides a conceptual and practical basis for the development of sharia-based local economies in the community tourism sector.
Green Cost Management pada Desa Wisata: Kajian Akuntansi Manajemen Lingkungan
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.v5i1.5470

Abstract

The sustainable management of tourism villages requires not only promotional strategies but also cost planning and control that consider environmental aspects. This is crucial given the increasing pressure on natural resources and local socio-cultural values. This study aims to examine the implementation of Green Cost Management (GCM) in ecotourism-based tourism village projects, focusing on four main variables: green cost planning, environmental cost control, environmental performance, and the sustainability of tourism village projects. This research employs a qualitative approach using a case study method. The research site was purposively selected in Senaru Village, Bayan District, North Lombok Regency. The population consists of tourism village stakeholders, and purposive sampling was used to select seven key respondents: the Village Head, Village Treasurer, Chairperson of the Tourism Awareness Group (Pokdarwis), Homestay Operator, Traditional Leader, Representative from the Environmental Agency, and an Academic. Data were collected through in-depth interviews and analyzed using thematic analysis techniques. The results indicate that the implementation of GCM is not yet systematically integrated; environmental cost planning and control are not specific, environmental performance lacks standardized indicators, and the sustainability of the tourism village is not yet supported by long-term environmentally-based planning. The implications of this study highlight the importance of strengthening the capacity of village officials, preparing environmental planning documents, and providing technical assistance from academics and related institutions to support the implementation of GCM in advancing sustainable tourism village development.
Pengaruh Faktor Keuangan terhadap Cash Holding pada Perusahaan Sektor Pertambangan
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.v5i1.5472

Abstract

This study aims to analyze the effect of cash flow, cash conversion cycle, capital expenditure, and net working capital on cash holding in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. This study uses a quantitative approach with multiple linear regression methods. The data used is secondary data obtained from the company's annual financial statements. The results showed that cash flow and cash conversion cycle have a positive and significant effect on cash holding. Conversely, capital expenditure has a negative and significant effect, while net working capital has no significant effect on cash holding. These findings support the trade-off theory in the context of corporate cash management, where companies need to balance between liquidity needs and efficient use of cash. This research is expected to contribute to financial decision making, especially related to cash management strategies in the mining industry.
Pengaruh Desain Produk, Celebrity Endorsement, dan Brand image terhadap Keputusan Pembelian Sepatu New Balance Tipe Lifestyle di Yogyakarta
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.v5i1.5473

Abstract

This study aims to examine the influence of product design, celebrity endorsement, and brand image on the purchase decision of New Balance lifestyle shoes in Yogyakarta. The research employs a quantitative approach using a survey method. Data were collected by distributing questionnaires to 111 respondents selected through purposive sampling. Data analysis was conducted using SPSS 26 software. The data testing techniques used in this study include validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis to test the hypotheses proposed in the research. The results indicate that product design has a positive influence on purchase decisions, celebrity endorsement has a positive influence on purchase decisions, and brand image has a positive influence on purchase decisions.
Studi Komparasi: Implementasi Corporate Social Responsibility pada Berbagai Sektor Industri yang Tercatat di Bursa Efek Indonesia
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.v5i1.5475

Abstract

The implementation of corporate social responsibility (CSR) is not uniform in every industrial sector. The characteristics, challenges and expectations of stakeholders from each sector lead to different CSR approaches. This study aims to identify differences in CSR disclosure patterns between these sectors, and to assess whether these sectors tend to be more open in reporting their social responsibilities. This study uses a descriptive quantitative design by collecting secondary data in the form of annual reports of companies listed on the Indonesia Stock Exchange in 2020-2022. The sample consisted of 56 companies from various industrial sectors. The results showed that the energy and coal, consumer, property and construction sectors tended to focus more on CSR programs in environmental aspects and social. On the other hand, companies in the financial, health, technology, media and telecommunications sectors focused more on CSR programs in social and community aspects. The implications of this study are to add to the empirical literature on CSR practices in Indonesia, especially related to sectoral variations. This broadens the understanding of how certain industrial sectors tend to be more or less transparent in disclosing CSR activities. In addition, this study provides insight into corporate social responsibility and analysis for investors to invest in companies that carry out sustainability activities.
Pengaruh Kualitas Pelayanan, Harga, dan Promosi Melalui Media Sosial terhadap Kepuasan Konsumen (Studi Kasus Rumah Makan Jannah Rest Area 260B)
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.v5i1.5476

Abstract

This study aims: 1) to determine the effect of service quality on consumer satisfaction at Jannah KM.260b Restaurant, 2) to determine the effect of price on consumer satisfaction at Jannah KM.260b Restaurant, 3) to determine the effect of promotion through social media on consumer satisfaction at Jannah KM.260b Restaurant, 4) to determine the effect of service quality, price and promotion through social media simultaneously on consumer satisfaction at Jannah KM.260b Restaurant. The type of research used in this study is a quantitative approach, this study has a population of 564 with a sample of 85 respondents. Based on the analysis and discussion, it can be concluded where H1: Service quality has a positive and significant effect on consumer satisfaction at Jannah KM.260b Restaurant with a t-count value of 2.066> 1.663 and a significant value of 0.042 <0.05. H2: Price has a positive and significant effect on consumer satisfaction at Jannah KM.260b Restaurant with a t-count value of 2.051 > 1.663 and a significant value of 0.031 < 0.05. H3: Promotion through social media has a positive and significant effect on consumer satisfaction at Jannah KM.260b Restaurant with a t-count value of 5.270 > 1.663 and a sig. value of 0.000 < 0.05. H4: Service quality, price and promotion through social media simultaneously have a positive and significant effect on consumer satisfaction at Jannah KM.260b Restaurant with an F-count value > F-table (20.626 > 2.713) and a significant value of 0.000 < 0.05
The Impact of Open Unemployment, Education, and Pad on Economic Growth and Employment Oportunities in the Bali Province Districts and Cities
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.v5i1.5478

Abstract

Economic growth and increasing employment opportunities are important indicators for regional development, especially in Bali Province characteristics by tourism. Conditions in Bali Province show that growth has not automatically created employment opportunities evenly due to differences in dominant sectors between regions. The objective of this study: (1) examine the affect of open unemployment, education, and PAD on economic growth; (2) examine the impact of open unemployment, education, PAD, and economic growth on employment opportunities; and (3) determine the indirectly affect of open unemployment, education, and PAD on employment opportunities through economic growth in Bali Province’s districts/cities. A quantitative method is employed with a panel data regression path analysis approach, with data from 2017-2024 in nine districts/cities, 72 observations. The FEM is used. The findings indicate that (1) open unemployment has a negative and significant large impact on economic growth, education and PAD have a positive and significant effect on economic growth. (2) Employment opportunities are negatively and significantly impacted by open unemployment, not positively and significanly by education, positively and insignificanlt by PAD, and not positively and not significanly impacted by economic growth. So, (3) the affects of open unemployment, eduaction, and PAD on employment opportunities in Bali Provinces districts/cities are not mitigated by economic growth. In order to promote growth and equal job opportunities in Bali Province, our findings highlight strategies that lower unemployment, match education to labor market demands, and maximize PAD.