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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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Peran Gender sebagai Moderator dalam Hubungan Penilaian Kinerja Manajerial dan Perilaku Disfungsional
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.v5i3.5747

Abstract

Managerial performance appraisal plays a crucial role in assessing managers' effectiveness in achieving organizational goals. Through this assessment, organizations can measure managers' contributions to target achievement and provide valuable feedback for competency development. However, in practice, performance appraisals are often not entirely objective due to the influence of external factors, one of which is gender. Gender bias in performance evaluations can lead to unfairness, which can lead to dysfunctional behavior, behavior that conflicts with organizational interests. This study aims to examine the effect of managerial performance appraisals on dysfunctional behavior by incorporating gender as a moderating variable. The study was conducted at Putra Baru Swalayan, Central Lampung, using a quantitative approach. Data were obtained through the distribution of closed-ended questionnaires to 85 respondents selected using a purposive sampling technique. Data analysis was performed using moderated regression using SPSS version 20 software. The results showed that managerial performance appraisals significantly influenced dysfunctional behavior. The lower the performance appraisal received, the higher the manager's tendency to engage in dysfunctional behavior, such as decreased motivation, the emergence of conflict, or behavior detrimental to the organization. Furthermore, gender was shown to moderate this relationship. The findings indicate a gender bias in evaluations, with female managers tending to receive lower ratings than male managers. This unfairness has the potential to increase the risk of dysfunctional behavior among those who feel disadvantaged. These findings have important implications for organizations. Performance evaluation systems need to be designed to be fairer, more transparent, and more gender-sensitive to minimize bias. This way, organizations can reduce the potential for dysfunctional behavior while creating a healthier, more inclusive, and more productive work environment.
Analisis Hubungan Integritas, Kreativitas, Serta Kualitas Layanan Konsultan Pajak Terhadap Kepatuhan Wajib Pajak Individu Pengguna Jasa Bersertifikat A di Bandung.
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.v5i3.5780

Abstract

This study aims to analyze the influence of integrity, creativity, and service quality of tax consultants on individual taxpayers’ compliance in Bandung City. The research background highlights the important role of tax consultants as strategic partners of the Directorate General of Taxes in supporting the achievement of voluntary compliance, which is one of the key elements in optimizing state revenue. Tax consultants not only act as intermediaries but also as professional advisors who are expected to provide services based on ethical standards, innovative solutions, and a high degree of service quality to taxpayers. The research employed a quantitative approach with a survey design, using structured questionnaires distributed to individual taxpayers who utilized the services of certified Level A tax consultants in Bandung City. Data collected were analyzed through multiple linear regression to test the simultaneous and partial effects of the independent variables on taxpayer compliance. Statistical tools included the partial test (t-test), simultaneous test (F-test), and coefficient of determination (R²).The findings indicate that integrity, creativity, and service quality each have a positive and significant impact on taxpayer compliance. Furthermore, the adjusted coefficient of determination (R²) of 69.2% demonstrates that the three independent variables collectively explain most of the variation in taxpayer compliance, while the remaining 30.8% is attributed to other external factors not examined in this study. These results underscore the necessity of strengthening professionalism and innovation in tax consulting practices. Inconclusion, enhancing taxpayer compliance requires a synergistic integration of consultant integrity, creative problem-solving approaches, and superior service quality. The study suggests that sustainable compliance strategies in the taxation sector must be developed through collaborative efforts between tax authorities, tax consultants, and taxpayers. This ensures not only increased compliance rates but also the establishment of a fair, transparent, and accountable taxation system that contributes significantly to state financial stability.
Peran Spesialisasi Industri Auditor dalam Meningkatkan Kualitas Audit: Studi Kasus pada Kantor Akuntan Publik (KAP) 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.v5i3.5789

Abstract

This study aims to explore the role of auditor industry specialization in improving audit quality at ABC Public Accounting Firm. Using a case study approach with an interpretive qualitative paradigm, data were collected through semi-structured interviews with three auditors who had direct experience with clients from various industry sectors. The findings indicate that auditors’ knowledge of the unique characteristics of the client’s industry plays a central role in shaping more contextual, in-depth, and responsive audit implementations. Such specialization enables auditors to identify sector-specific risks, design appropriate audit strategies, and provide added value to clients through insights that go beyond standard compliance. Furthermore, industry specialization is not merely a reflection of technical mastery but also serves as a foundation for auditors to interpret risks more accurately, enhance decision-making processes, and strengthen their professional judgment. The study highlights how industry-specific expertise fosters reflective audit practices that align with sector dynamics, thus contributing to higher audit quality and trust in financial reporting. In addition, the research emphasizes the importance of continuous learning and professional development in maintaining relevance amid evolving business environments. Overall, this study provides meaningful insight into how industry specialization enriches audit practices and reinforces the professional value of auditors within the public accounting firm environment.
Peran Digital dalam Mempermudah Transaksi Donasi di Lembaga Amil Zakat Nasional Baitul Maal Hidayatullah
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.v5i3.5792

Abstract

The rapid advancement of digital technology has transformed various aspects of human life, including the field of Islamic philanthropy. Amil zakat institutions, as organizations responsible for collecting and distributing zakat, are required to adapt to these changes to ensure efficiency, transparency, and accessibility in their services. This study aims to describe how digitalization supports and facilitates the donation transaction process at the National Amil Zakat Institution Baitul Maal Hidayatullah (BMH). Employing a qualitative descriptive method with a case study approach, data were collected through direct observation, document analysis, and informal interviews with amil staff as well as donors. The findings show that the integration of digital media—such as WhatsApp Broadcast for information dissemination, Google Forms for donor data collection, bank transfers and QRIS-based payment systems for financial transactions, and social media platforms for outreach—significantly simplifies the donation process. Through these digital tools, donors are no longer constrained by geographical distance, limited time, or complex manual procedures. Moreover, the amil team’s fast responses via digital communication channels enhance donor trust, satisfaction, and loyalty. Nevertheless, the study also identifies several challenges, including risks of number blocking on messaging platforms, limited digital literacy among certain donor segments, and potential concerns regarding system security and credibility. To overcome these challenges, BMH applies a human-centered communication strategy, system innovation, and continuous adaptation to technological changes. Overall, the study concludes that digitalization plays a vital role in accelerating, simplifying, and expanding the scope of zakat donation transactions. It not only supports the sustainability of BMH’s humanitarian and da’wah programs but also demonstrates how digital transformation can strengthen Islamic philanthropy institutions in the digital era.
Pengaruh Penerapan Green Accounting dan Penerapan Corporate Social Responsibility (CSR) terhadap Pertumbuhan Harga Saham: (Studi Perusahaan Manufaktur di Sektor Industri Dasar dan Kimia)
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.v5i3.5836

Abstract

This study analyzes the effect of green accounting and Corporate Social Responsibility (CSR) disclosure on stock price growth in manufacturing companies in the basic and chemical industries listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The study adopts a quantitative approach using secondary data, including annual reports and stock prices, with a sample of 67 observations selected through purposive sampling. Multiple linear regression is employed to test the proposed hypotheses. The findings indicate that the implementation of green accounting does not significantly affect stock price growth, suggesting that environmental accounting practices may not yet be a key determinant for investors. In contrast, CSR disclosure has a significant but negative impact on stock price growth. Despite the positive intentions behind CSR initiatives, investor responses remain cautious, reflecting the challenges of rewarding long-term social and environmental commitments in the short term. This result suggests that while CSR activities are beneficial in promoting corporate sustainability, their impact on stock prices may take longer to materialize. However, the study also highlights that effective green accounting and transparent CSR disclosure can increase stakeholder trust and potentially drive sustainable stock price growth over time. The research contributes to the accounting literature by providing insights into the interaction between environmental accounting practices, social responsibility, and market performance. Furthermore, it offers practical applications for corporate management, investors, regulators, and the general public to understand how these factors influence financial performance and long-term sustainability
Pengaruh Budaya Organisasi dan Manajemen Pengetahuan terhadap Kinerja Karyawan di Bank Sinarmas Cabang Maumere
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.v5i3.5851

Abstract

This study aims to determine the effect of organizational culture on employee performance at Bank Sinarmas Maumere Branch, to determine the effect of knowledge management on employee performance at Bank Sinarmas Maumere Branch, and to determine the effect of organizational culture and knowledge management on employee performance at Bank Sinarmas Maumere Branch. The method used is descriptive statistical quantitative. The population and sample consisted of all 14 employees. Data analysis techniques used a checklist questionnaire. Variables were measured using a Likert scale. Data were analyzed using data quality tests and classical assumption tests, statistical hypothesis tests consisting of t-tests and F-tests, and multiple linear regression analysis. The results of this study indicate that organizational culture has a significant effect on employee performance, with a significance value of 0.000 (<0.05), showing that the better the organizational culture implemented, the higher the performance shown by employees. Knowledge management has a significant effect on employee performance, with a significance value of 0.032 (<0.05), indicating that effective knowledge management systems, such as regular training, knowledge documentation, and information sharing practices among employees, can improve work capabilities and the quality of individual performance. Organizational culture and knowledge management have a simultaneous influence on employee performance, indicating that a combination of positive organizational values and good knowledge management can create a productive and adaptive work environment.
Analisis Kualitas Produk, Nilai Pelanggan, Kepuasan Pelanggan Serta Pengaruhnya terhadap Loyalitas Pelanggan pada PT. Bizza Kurnia Multindo
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.v5i3.5856

Abstract

This study aims to comprehensively examine the influence of product quality, customer value, and customer satisfaction on customer loyalty at PT Bizza Kurnia Multindo. A quantitative research design was employed using purposive sampling, involving 220 active customers as respondents deemed relevant to the research objectives. Data were collected through a structured questionnaire designed to measure respondents’ perceptions of the study variables. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS), which is considered appropriate for testing causal relationships among variables. The findings indicate that product quality and customer value exert a positive and significant effect on customer satisfaction, underscoring the importance of consistent quality and value alignment with customer expectations. Moreover, customer satisfaction functions as a significant mediating variable that strengthens the relationship between product quality, customer value, and loyalty. These results suggest that customer loyalty is shaped not only by product excellence but also by repeated satisfaction experiences and perceived value. From a managerial perspective, the study emphasizes the need to reinforce internal quality management systems, enhance value proposition strategies, and regularly measure customer satisfaction. Future research could extend the model by incorporating additional variables such as service quality, price perception, and product innovation, which may further enrich the understanding of loyalty in increasingly competitive business contexts.
Kebijakan Dividen terhadap Nilai Perusahaan pada Sektor Perbankan di Bursa Efek Indonesia
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.v5i3.5860

Abstract

This study aims to analyze the effect of dividend policy on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Using a quantitative approach, this research applies panel data regression with the Random Effect Model (REM) to measure the relationship between dividend policy (dividend payout ratio) as the independent variable and firm value (earnings per share) as the dependent variable. The research data were obtained from the annual financial reports of banks listed on the IDX during the observation period.This research employs a quantitative approach with a causal-associative method. Data were collected from the annual financial statements of banks listed on the IDX during 2020–2024. The analytical technique used was panel data regression with the Random Effect Model (REM) to test the direct effect of the independent variable, dividend policy, on the dependent variable, firm value.The results show that dividend policy has a positive and significant effect on firm value, meaning that the higher the dividend payout ratio, the higher the firm value as reflected in earnings per share. This finding implies that dividend policy can serve as a positive signal for investors in making investment decisions, as well as a reference for bank management in formulating optimal dividend policies.
Penerapan Risk-Based Audit terhadap Siklus Persediaan oleh KAP X
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.v5i3.5873

Abstract

This study aims to evaluate the application of Risk-Based Audit (RBA) in examining the inventory cycle at Public Accounting Firm (KAP) X. Inventory was chosen as the primary focus because it is an account with a high risk of material misstatement in financial statements, due to the complexity of management such as variations in item types, differing recording methods, and potential impairment. The risk-based audit approach is essential to enable auditors to allocate resources efficiently to high-risk areas, thereby producing more reliable audit opinions. This research employs a qualitative descriptive method, with data collected through in-depth interviews with senior auditors who have direct experience in inventory audits. The interviews focused on auditors’ strategies for identifying high-risk areas, responses to significant findings, and challenges encountered during the audit process. The results show that auditors apply RBA by prioritizing expired inventory, non-moving items, and discrepancies between physical counts and administrative records. Audit procedures include physical observation, tracing the flow of goods, confirming supporting documents, and evaluating client recording methods. Implementing RBA enhances audit effectiveness and efficiency by focusing on genuinely high-risk areas. However, auditors face technical challenges, such as damaged labels, limited physical access to warehouses, clients’ lack of attention to inactive items, and limited inventory movement data, requiring additional procedures to achieve sufficient assurance. This study confirms that applying RBA in the inventory cycle plays a strategic role in minimizing the risk of material misstatement, improving audit quality, and providing practical insights into the challenges auditors face in real-world implementation.
Implementasi Hukum Benford sebagai Alat Deteksi Kecurangan Laporan Keuangan pada Kasus PT. Indofarma Tbk
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.v5i3.5882

Abstract

This study aims to analyze potential fraud in the financial statements of PT Indofarma Tbk by employing Benford’s Law as a forensic detection tool. Benford’s Law is a statistical theory that explains the natural distribution of the first digits in a numerical dataset, which can be utilized to detect anomalies that may indicate manipulation. The data used in this research consist of the annual financial statements of PT Indofarma Tbk for the period 2018–2022. The analysis was conducted by calculating the first-digit distribution of each financial statement item and comparing it with the theoretical distribution predicted by Benford’s Law. The Chi-Square statistical test was applied to examine the significance of deviations between the actual and theoretical distributions. The results reveal significant deviations in certain years, particularly in specific accounts that would normally be expected to follow the natural digit distribution. These deviations suggest potential irregularities in the presentation of financial figures. Although Benford’s Law does not directly prove fraud, the detected deviations serve as early warning signals (red flags) for auditors and regulators to conduct further investigation. This study underscores the importance of forensic accounting and early detection methods in preventing and identifying fraudulent financial reporting, especially in publicly listed pharmaceutical companies that play a strategic role in healthcare services. Therefore, Benford’s Law can be considered an effective tool to enhance transparency and accountability in corporate financial reporting.

Page 28 of 38 | Total Record : 376

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