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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 Pajak Hotel, Restoran dan Restribusi Daerah terhadap Pendapatan Asli Daerah Atau Provinsi Sumatera Utara Periode 2019-2021
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.v4i1.5484

Abstract

The problem in this research is that regional original income from data for the last 3 years has not been realized or reached the predetermined target. The aim of this research is to determine the effect of hotel, restaurant taxes and regional levies on the original regional income of districts and cities in North Sumatra Province for the 2019-2021 period. The population of this research is all districts and cities in North Sumatra Province for the 2019-2021 period. The sampling technique used was saturated sampling (census) with a total sample of 99 consisting of 33 districts and cities with a research year of 3 years. The data analysis technique uses multiple linear regression analysis. The research results show that (1) hotel tax has a positive and significant effect on local original income. (2) restaurant tax has a positive and significant effect on local original income (3). Regional levies have a positive and significant effect on local original income (4) hotel tax, restaurant tax and regional levies simultaneously influence local original income. (5) the contribution of all variables to local original income is 76.5% while the remaining 23.5% is influenced by other variables not examined in this research.
Pengaruh Penerapan Activity Based Costing, Perilaku Biaya, dan Informasi Biaya Relevan terhadap Pengambilan Keputusan Manajerial
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.v5i1.5485

Abstract

Penelitian ini menggunakan metode kualitatif dengan tujuan untuk menganalisis pengaruh penerapan Activity Based Costing (ABC), pemahaman perilaku biaya, dan informasi biaya relevan terhadap pengambilan keputusan manajerial, khususnya pada sektor Usaha Mikro, Kecil, dan Menengah (UMKM). Dalam lingkungan bisnis yang semakin kompetitif, ketepatan informasi biaya menjadi kunci utama dalam menentukan harga jual, mengendalikan biaya, dan meningkatkan profitabilitas perusahaan. Hasil kajian menunjukkan bahwa penerapan ABC mampu meningkatkan akurasi alokasi biaya overhead dan memberikan gambaran biaya produk yang lebih realistis, sehingga mendukung penetapan harga yang lebih kompetitif. Selain itu, pemahaman perilaku biaya membantu manajer dalam melakukan perencanaan, penganggaran, dan analisis break-even secara lebih efektif. Penggunaan informasi biaya relevan juga terbukti memfasilitasi pengambilan keputusan yang lebih rasional dan efisien. Namun demikian, implementasi ketiga konsep ini masih menghadapi tantangan, terutama terkait keterbatasan sumber daya, kualitas data, dan pemahaman manajerial di tingkat UMKM. Penelitian ini menegaskan pentingnya integrasi antara ABC, perilaku biaya, dan informasi biaya relevan untuk mendukung pengambilan keputusan manajerial yang optimal dan berkelanjutan.
Pengaruh Solvabilitas, Kecukupan Modal, dan Likuiditas terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi
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.v5i1.5504

Abstract

This study aims to determine the effect of solvency, capital adequacy, and liquidity on firm value with profitability as a moderating variable. This study uses quantitative methods and documentation techniques. Data processing is carried out using SPSS version 25, while data analysis techniques use multiple linear regression analysis and moderated regression analysis. The sample of this study is a company engaged in the financial sector, banking sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The results of the study indicate that solvency and capital adequacy have a positive effect on firm value, while liquidity has a negative effect on firm value. Profitability can moderate the relationship between solvency, capital adequacy, and liquidity on firm value.
Pengaruh Koneksi Politik terhadap Tax Avoidance dengan Kualitas Audit sebagai Variabel Moderasi
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.v5i1.5508

Abstract

The purpose of this study is to investigate the impact of political relationships on tax avoidance, with audit quality as a moderating variable. The background of this study is based on the occurrence of continuous tax avoidance methods, especially among corporations that have relationships with political entities. This study employs a quantitative approach using a causal-comparative methodology. The research sample includes manufacturing and trading companies listed on the Indonesia Stock Exchange from 2021 to 2023. Analysis utilizes multiple linear regression and MRA with a Generalized Least Squares (GLS). The findings show that political connections have a positive and significant impact on tax avoidance. However, audit quality cannot moderate this relationship. These findings suggest that companies with political connections are more likely to avoid taxes, and that external auditors have not been entirely successful in their oversight role.
Peran Customer Satisfaction Memediasi Pengaruh Customer Experiences Terhadap Repurchase Intention Pada Pisto Coffee & Eatery
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 2 (2024): Agustus: 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.v4i2.5552

Abstract

Pisto Coffee & Eatery, a café in Denpasar, conducted a study with 110 respondents to explore the role of customer satisfaction in mediating the impact of customer experience on repurchase intention. Data were collected via questionnaires and analyzed using classical assumption tests, path analysis, and mediation testing. The findings indicate that customer experience positively influences repurchase intention and customer satisfaction, while customer satisfaction also positively affects repurchase intention. Additionally, customer satisfaction partially mediates the relationship between customer experience and repurchase intention. This study underscores the importance of Pisto Coffee & Eatery's strategy to enhance customer experience in order to boost customer satisfaction and repurchase intention.
Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Training Kerja Karyawan terhadap Kualitas Laporan Keuangan
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 3 (2025): Desember : 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.v5i3.5663

Abstract

This study aims to examine the impact of human resources (HR) competencies, the utilization of information technology (IT), and employee training on the quality of financial reports at PT Pupuk Indonesia Holding Company. High-quality financial reports are crucial for decision-making within the company, and accurate and reliable reports are necessary for overall company performance. Therefore, this research focuses on assessing how these factors influence the quality of financial reporting within the company. The study adopts a quantitative approach with data collection through surveys. A questionnaire was distributed to 37 accounting staff members at PT Pupuk Indonesia Holding Company to gather data on HR competencies, IT utilization, employee training, and the quality of financial reports produced. Data analysis was performed using linear regression to test the relationships between the variables. The analysis results show that HR competencies and IT utilization have a positive and significant impact on the quality of financial reports. This indicates that improving employee skills and knowledge, along with optimizing the use of information technology systems, can enhance the quality of the financial reports generated by the company. On the other hand, employee training did not have a significant effect on the quality of financial reports. This may be due to the lack of relevance between the training material provided and the practical needs of daily work. These findings highlight the importance of focusing on improving employees' competencies in accounting and better utilization of IT systems to produce more accurate and efficient financial reports. The company should consider developing more advanced information systems and providing training that is more relevant to the needs of the job in order to improve the quality of the financial reports produced.
Pengaruh Tingkat Pendidikan, Pengalaman Kerja dan Pengetahuan Akuntansi terhadap Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM pada Pelaku UMKM Kuliner
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 3 (2025): Desember : 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.v5i3.5673

Abstract

This study aims to examine the influence of education level, work experience, and accounting knowledge on the preparation of financial reports in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in culinary MSMEs. This study uses a quantitative approach with primary data collection through interviews and questionnaires. The study population consists of culinary MSMEs registered with the Medan City Cooperatives and MSMEs Office, with a focus on Medan Perjuangan and Helvetia Districts. The sample was selected using a purposive sampling technique, with predetermined criteria. Data analysis was carried out using multiple linear regression methods analyzed using SPSS Statistics software version 29.00. The results of the study indicate that simultaneously, education level, work experience, and accounting knowledge have a positive and significant influence on financial reporting in accordance with SAK EMKM in culinary MSMEs. This indicates that the higher the level of education, work experience, and accounting knowledge, the greater the likelihood of culinary MSMEs to prepare financial reports in accordance with the established standards. This research provides an important contribution for culinary MSMEs in improving the quality of their financial management, particularly in the preparation of accurate financial reports in accordance with the provisions of the EMKM SAK, which in turn can improve their performance and competitiveness in the market. In addition, the results of this study are expected to serve as a basis for related parties, such as the government and educational institutions, in designing more effective training and coaching programs, to improve the accounting competency of MSME actors, and encourage them to be more compliant in preparing financial reports in accordance with applicable standards.
Pengaruh DPK, LDR, CAR, NIM, BOPO Terhadap Jumlah Penyaluran Kredit Pada Bank Umum Yang Terdaftar Di BEI Tahun 2022-2024
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 3 (2025): Desember : 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.v5i3.5714

Abstract

This resealrch exalmines chalnges in credit distribution by balnks in Indonesial from 20l20l to 20l23 due to the COVID-19 palndemic. Despite efforts for economic recovery, credit growth remalins unstalble. The study alims to identify internall falctors influencing credit distribution, such als DPK, LDR, CALR, NIM, alnd BOPO, in balnks listed on the IDX during 20l22-20l24. Using al qualntitaltive method, the study involved 43 balnks alnd 129 daltal points from finalnciall staltements. Results show thalt DPK, LDR, alnd NIM positively impalct credit distribution, while CALR alnd BOPO alre not significalnt. The findings highlight the importalnce of operaltionall efficiency alnd calpitall aldequalcy.
Pengaruh Beban Gaji terhadap Laba Bersih PT. Astra International Tbk
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 3 (2024): Desember : 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.v4i3.5716

Abstract

This study aims to examine the extent to which salary costs affect net profit at PT Astra International Tbk. This topic was chosen because salary costs are a key component in a company's cost structure that can significantly impact profitability. Through regression analysis of the company's historical financial data, this study processes information using Microsoft Excel to obtain an accurate quantitative picture of the relationship between salary expenses and net profit. The data analyzed includes annual financial statements for a specific period that represent the company's real conditions. The research method uses a quantitative approach with a focus on testing the relationship between the independent variable (salary costs) and the dependent variable (net profit). The analysis process includes data processing, significance testing, and interpretation of regression coefficient values. The results of the analysis indicate a significant relationship between salary expenses and the company's net profit, with a P-value of 0.0000. This value indicates that the effect of salary costs on net profit is statistically very strong and does not occur by chance. This finding reflects that although salary costs are a significant expense, the company has positive expectations regarding their contribution to supporting productivity and achieving financial targets. Effectively managed salary costs can be an investment for the company in retaining and improving employee performance, which in turn has an impact on increasing net profit. The practical implication of this research is the need for PT Astra International Tbk's management to optimize payroll cost management by considering both efficiency and effectiveness. An appropriate strategy for managing payroll costs not only supports profitability but also aligns with the company's social responsibility for employee welfare. This way, the company can achieve a balance between financial goals and long-term sustainability.
Analisis Tax Planning sebagai Alternatif Efisiensi Pajak Pertambahan Nilai pada PT. ABC
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 3 (2025): Desember : 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.v5i3.5731

Abstract

Companies generally assume that paying taxes is a burden that can directly reduce the amount of net profit earned. This view is not entirely wrong because taxes are indeed an obligation that must be paid by companies to the state and are recorded as a deduction in financial statements. However, it is important to understand that taxes are not merely a burden, but also contribute to national development. In the context of taxation in Indonesia, companies are taxpayers who are required to fulfill their tax obligations in accordance with applicable regulations, one of which is the obligation to pay Value Added Tax (VAT) on the delivery of Taxable Goods (BKP) and/or Taxable Services (JKP). VAT is an indirect tax charged to the end consumer, but in practice, taxable entrepreneurs (PKP) are obliged to collect, deposit, and report the VAT. Therefore, efficiency in VAT management is crucial to avoid excess burdens that should be minimized legally through tax planning strategies. Tax planning is the first step that companies can take to minimize their tax burden without violating applicable tax regulations. One strategy that can be implemented in VAT tax planning is Input Tax optimization, namely by ensuring that every BKP/JKP purchase transaction made with fellow PKP allows the company to credit the maximum Input Tax. PT ABC is a company that experiences fluctuations in the amount of VAT payable from month to month. This indicates that the company is not yet fully efficient in managing creditable Input Tax. This issue needs to be addressed seriously because this inefficiency has the potential to increase the amount of VAT that must be paid, which ultimately impacts the company's profitability.

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