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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 Arus Kas dan Ukuran Perusahan terhadap Financial Distress: Studi Kasus Perusahaan Transportasi dan Logistik
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.v5i3.5941

Abstract

This research aims to determine the extent of the influence of Cash Flow and Company Size on Financial Distress in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This type of research is quantitative research using secondary data sources taken from the company's financial statements published through the official website of the Indonesia Stock Exchange (IDX). The sampling technique used is the purposive sampling method with a sample size of 9 companies over a period of 5 years. The data analysis technique uses IBM SPSS 24 software by conducting several tests, namely descriptive statistical tests, classical assumption tests, multiple linear regression analysis, hypothesis tests and determination coefficient tests. The results of this study indicate that partially cash flow has a positive effect on financial distress, this is evidenced by the results of the t-test of 3.599 which is greater than the t-table of 2.01954 with a sig value of 0.01 <0.05. Company size partially does not have a significant effect on financial distress, this is evidenced by the results of the t-test of 0.921 which is smaller than the t-table of 2.01954 with a sig value of 0.362> 0.05. Simultaneously, cash flow and company size have a significant effect on financial distress, this is evidenced by the results of the f-test of 6.918 which is greater than the f-table of 3.23 with a sig value of 0.003 <0.05.
Analisis Gaya Hidup, Kualitas Produk, dan Kualitas Pelayanan terhadap Keputusan Pembelian pada Sejawad Warkop Kota Binjai
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.v5i3.5942

Abstract

Recently, several business sectors in Indonesia have developed very rapidly, one of which is the food and beverage business, especially in the coffee shop business. Various coffee shops have sprung up in various regions, including in Binjai City, one of which is Sejawad Warkop. Increasingly fierce competition encourages business actors to understand the factors that influence consumer purchasing decisions. This study is aimed at examining the influence of lifestyle, product quality, and service quality both partially and simultaneously on purchasing decisions at Sejawad Warkop Binjai City. The research method used was descriptive quantitative with a sample of 100 respondents. Respondents were determined by the criteria of customers who had bought coffee at Sejawad Warkop, Binjai City. The research instrument was in the form of a questionnaire with a Likert scale and the data were analyzed using multiple linear regression tests. The results of the study show that lifestyle variables, product quality, and service quality partially or simultaneously have a significant effect on purchasing decisions. The magnitude of the influence of independent variables on purchasing decisions was 73.1%, while the remaining 26.9% was influenced by other factors outside of the study, such as promotion, price, and location. This research is expected to make a practical contribution for the management of Sejawad Warkop in formulating a more targeted marketing strategy and become a reference for further research related to consumer behavior in the coffee shop business sector.
Pengaruh Firm Size dan Opini Audit terhadap Audit Delay: Studi Kasus Perusahaan Manufaktur Sektor Barang Konsumsi Terdaftar di BEI Tahun 2021–2023
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.v5i3.5944

Abstract

This study aims to analyze the impact of firm size and audit opinion on audit delay, with Return on Assets (ROA) and affiliation with Big Four Public Accounting Firms (KAP) as control variables. Audit delay in financial statements can reduce the relevance of information and pose risks to investors and regulators, making reporting efficiency an important factor to consider. The sample used in this study includes 45 manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period of 2021–2023, with a total of 135 observations. This study employs panel data regression analysis and applies the Breusch-Pagan and Hausman tests, which determine the Random Effect Model (REM) as the best model, with adjustments for robust standard errors. The results indicate that audit opinion, ROA, and affiliation with Big Four KAP have a significant negative effect on audit delay, while firm size does not show a significant impact. Simultaneously, the independent variables in this study influence audit delay, supporting Positive Accounting Theory and Signaling Theory. These findings have important implications for improving reporting efficiency, better audit quality, and more effective regulatory oversight.
Analisis Praktik Transparansi dan Akuntabilitas pada Operasional Bidang Keuangan Polda XYZ
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.v5i3.5945

Abstract

This study is based on the urgency of applying the principles of transparency and accountability in law enforcement institutions, particularly the Indonesian National Police. The Finance Division (Bidkeu) of Polda XYZ plays a central role in managing, supervising, and ensuring accountability for the use of public funds, making it essential to examine the extent to which good governance principles have been implemented. The research employed a qualitative approach with a case study design. Primary data were obtained through participatory observation and semi-structured interviews during field practice, while secondary data came from official regulations, financial reports, and relevant academic references. Data analysis was conducted using thematic techniques to categorize information into three key aspects: transparency, accountability, and implementation challenges. Findings indicate that transparency is reflected in the re-recording of evidence balances, adjustment of financial archives, and completion of workload analyses. Accountability appears in multi-layered financial report reviews and digital-based activity reporting. Nonetheless, barriers such as limited access to sensitive data, lengthy bureaucratic procedures, and minimal knowledge transfer remain. Overall, transparency and accountability practices are in place but require strengthening through digital systems and capacity building.
Peran Brand Love Memediasi Pengaruh Customer Experience terhadap Repurchase Intention pada Restoran Blue Ocean Seafood Kedonganan
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.v5i3.5946

Abstract

This study aims to analyze the influence of customer experience on brand love and repurchase intention, as well as evaluate the role of brand love as a mediating variable in the relationship. The focus of the research was directed at local tourists who had made purchases at Blue Ocean Seafood Restaurant. A sample of 100 respondents was obtained through a non-probability sampling method with a purposive sampling technique, which was selected based on consumers' direct experience of restaurant services. A quantitative approach is used in this study, with path analysis techniques as a data analysis method to test the relationship between variables. The results of the study show that customer experience has a positive and significant influence on repurchase intention, which indicates that a good customer experience encourages the intention to make a repurchase. In addition, customer experience also has a positive and significant effect on brand love, showing that a pleasant experience can increase love for the brand. Brand love itself has been proven to have a positive and significant effect on repurchase intention, strengthening the emotional role of consumers in repurchase decisions. Furthermore, brand love has been shown to be able to partially mediate the influence of customer experience on repurchase intention, which means that part of the influence of customer experience on repurchase intention occurs through love for the brand. These findings provide strategic implications for restaurant managers in designing a memorable customer experience to build loyalty and increase repurchase intent through strengthening brand love.
Strategi Pengembangan Ekonomi Syariah UMKM untuk Perekonomian Lokal Bekasi
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.v4i3.5947

Abstract

Micro, Small, and Medium Enterprises (MSMEs) represent a fundamental pillar and the backbone of Indonesia’s economy, contributing significantly by accounting for approximately 61% of the Gross Domestic Product (GDP) and absorbing up to 97% of the total national workforce. Despite their strategic role, MSMEs consistently face systemic challenges that hinder their growth, particularly related to limited access to capital, technology, and broader markets. This study posits that the Islamic economic framework, with its fundamental principles such as justice (‘Adl), partnership, and risk-sharing, offers a structurally more compatible paradigm for addressing these challenges. Using Bekasi Regency as a case study—an area with strong macro-industrial dominance but paradoxically high unemployment rates—this research analyzes the disconnection between economic growth at the upper level and entrepreneurial development at the grassroots level. The study proposes an integrated ecosystem model that involves synergy among local governments, Islamic financial institutions, and MSME communities. Key findings indicate that a shift from debt-based financing to partnership and profit-sharing models aligned with Sharia, such as Mudharabah and Musharakah, can unlock significant and more inclusive growth potential. The journal concludes with specific and actionable policy recommendations to foster a resilient and just local economy through Sharia-based MSME development strategies
Dinamika Audit Modern: Tinjauan Literatur tentang Kualitas Audit, Skeptisisme Auditor, Independensi, dan Konsekuensi Ekonomi dalam Era 2021–2025
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.v5i3.5948

Abstract

This study aims to review the dynamics of modern auditing during the period 2021–2025 through a systematic literature review (SLR) approach to international studies that discuss audit quality, auditor independence, professional skepticism, and the economic consequences of audits. This study identified that audit quality is influenced by the interaction between internal factors—such as firm profitability, professional culture, and audit production design—with external factors such as regulation, market demand, and reputational pressure. Auditor independence remains a central issue, especially in the context of non-audit service delivery that raises a dilemma between objectivity and efficiency. Professional skepticism proves to be the primary protective mechanism in detecting material misrepresentation, while auditors' reputation contributes significantly to a decrease in the client's cost of capital. In the midst of digital transformation, auditors are faced with the demands of increasing technological competence and adjusting to risk-based regulations. Digitalization not only speeds up the audit process, but also expands expectations for transparency and accountability. These findings confirm that the future of auditing will be determined by the synergy between sustainable professionalism, adaptive regulation, and strategic use of technology. Thus, modern audits not only serve as a verification tool, but also as a strategic instrument in maintaining the integrity and credibility of global financial statements. This study makes a conceptual contribution to the development of audit policies and the establishment of standards of practice that are responsive to the dynamics of the contemporary business environment.
Stabilitas vs. Efisiensi : Studi Komparatif Kinerja Keuangan Bank Syariah dan Konvensional di Indonesia
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.v4i3.5949

Abstract

This study aims to comparatively analyze the financial performance of Islamic banks and conventional banks in Indonesia during the post-pandemic period (2021–2023). The research method applied is a comparative quantitative approach by examining five key financial ratios: CAR, NPL/NPF, ROA, ROE, and BOPO, using data from six major banks listed on the Indonesia Stock Exchange. Secondary data from annual financial reports were analyzed through descriptive statistics and an Independent Samples t-test. The results indicate significant differences in financial performance between Islamic and conventional banks across several ratios. In terms of capital adequacy (CAR), Islamic banks recorded an average of 30.15% compared to 24.95% for conventional banks, with t = -2.154 and sig. 0.045, reflecting stronger capitalization. Conversely, conventional banks outperformed in return on equity (ROE), averaging 19.50% compared to 12.85% for Islamic banks, with t = 3.122 and sig. 0.006, suggesting higher shareholder returns. Regarding operational efficiency (BOPO), conventional banks posted a lower average of 68.50% versus 76.90% for Islamic banks, with t = -2.890 and sig. 0.011, indicating better cost efficiency. Meanwhile, NPL/NPF (2.58% vs. 2.45%; sig. 0.442) and ROA (2.95% vs. 2.75%; sig. 0.687) showed no significant differences, implying comparable asset quality and profitability from assets in both groups. In conclusion, a trade-off between stability and efficiency emerges as the key distinguishing characteristic between the two banking systems
Peran Kepuasan Konsumen dalam Memediasi Pengaruh Kualitas Pelayanan terhadap Kepercayaan Konsumen: (Studi pada Konsumen Kursus Mengemudi Anisa)
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.v5i3.5950

Abstract

This study aims to examine the relationship between service quality and customer trust through customer satisfaction, using the Anisa Driving Course as a case study. A total of 115 respondents were selected through the purposive sampling method, which is a non-probability sampling technique that considers certain characteristics. Data were collected using a questionnaire consisting of three main variables and twenty-three measurement indicators. Data analysis was carried out using the Structural Equation Modelling (SEM) approach using the Partial Least Squares (PLS) method through SmartPLS4 software. The results of the study show that service quality has a positive and significant influence on customer trust. In addition, service quality also has a positive and significant impact on customer satisfaction. Another important finding is that customer satisfaction plays a partial mediator in the relationship between service quality and customer trust. This means that improving the quality of service not only increases satisfaction, but also strengthens customer trust in the company. This study provides a theoretical contribution in understanding the dynamics of the relationship between service variables, as well as practical implications for the managers of the Anisa Driving Course in designing strategies to improve service quality and customer satisfaction. Thus, the results of this research can be the basis for more appropriate decision-making in building customer loyalty and trust in a sustainable manner.
Makna Biaya di Balik Tradisi Mogama di Kecamatan Pinolosian Kabupaten Bolaang Mongondow Selatan
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.v5i3.5957

Abstract

This study aims to analyze the meaning of costs behind the implementation  of the Mogama tradition  in the people of Pinolosian District, South Bolaang Mongondow Regency. The main problem is how economic aspects affect the meaning, implementation, and preservation of the Mogama tradition in the midst of the social dynamics of Pinolosian society. The Mogama tradition  is a traditional wedding procession that has social, cultural, and spiritual values, but it has significant economic consequences.This study uses a qualitative method with an ethnographic approach through participatory observation, in-depth interviews, and documentation. The research informants consisted of traditional leaders, religious leaders, village governments, implementing families, and the general public. The results of the study showed that the total cost incurred in the Mogama  procession in Nunuk Village in one family reached Rp16,250,000, which was divided into four main stages, namely deliberation, tampangkoi in gama (early pick-up), pinomama'an (eating betel nuts), and badati (shaking hands). The costs incurred are not only understood as financial expenditures, but also as a symbol of respect, a form of social investment, and a means of strengthening kinship ties and customary legitimacy. Thus, the meaning of cost in  the Mogama tradition  reflects the balance between the economic, social, and cultural dimensions that are the foundation of the sustainability of the Pinolosian tradition.

Page 30 of 38 | Total Record : 376

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