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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 Kualitas Sistem Informasi Akuntansi Manajemen, Desentralisasi, Ketidakpastian Lingkungan terhadap Kinerja Manajerial pada Perusahaan Perkebunan PT PD Paja Pinang
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.v5i3.5964

Abstract

This study aims to analyze the impact of the quality of Management Accounting Information Systems (MAIS), decentralization, and environmental uncertainty on managerial performance. There were 30 employees with managerial responsibilities selected as respondents using saturated sampling techniques. Data collection was conducted through questionnaires, then analyzed using descriptive statistical analysis, validity testing, reliability testing, classical assumption testing, and multiple linear regression supported by SPSS software version 29. The findings of this study indicate that decentralization has a positive and significant impact on managerial performance, while the quality of SIAM and environmental uncertainty do not appear to have a significant impact. The insignificance of the SIAM variable is thought to be due to low system integration and user limitations in utilizing the application. On the other hand, environmental uncertainty has not been considered a strategic factor in the decision-making process. Therefore, the findings of this study emphasize the importance of implementing decentralization to improve managerial effectiveness, as well as the need to strengthen information systems and monitor environmental conditions within organizations.
Human Development's Impact on Economic Welfare in West Sumatra : An Analysis of Education, Health, and Employment Factors
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.v5i3.5965

Abstract

This study investigates the determinants of economic welfare in West Sumatra Province, focusing on the role of Human Development Index (HDI) components, namely Life Expectancy (LE), Expected Years of Schooling (EYS), Mean Years of Schooling (MYS), and Per Capita Expenditure (PCE). The analysis covers the period from 2017 to 2023 across 19 districts and cities, employing a quantitative approach with panel data regression using the Fixed Effect Model (FEM). Economic welfare is proxied by Gross Regional Domestic Product (GRDP) per capita, which is widely recognized as a reliable measure of regional prosperity. The findings reveal that although LE, EYS, and MYS show positive coefficients, their impact on economic welfare is statistically insignificant, suggesting that improvements in health and education require a longer time horizon to translate into measurable economic outcomes. In contrast, PCE demonstrates a strong and significant positive effect, indicating its critical role as a driving factor of regional welfare disparities. This outcome suggests that improvements in household consumption capacity directly enhance economic well-being more substantially than non-monetary HDI indicators within the studied context. The results highlight the importance of prioritizing income growth and expenditure-based interventions while maintaining long-term investment in health and education sectors to ensure inclusive and sustainable welfare. From a policy perspective, the government should strengthen programs that expand household purchasing power, while integrating them with education and healthcare development to achieve balanced and sustainable progress. This research contributes to the empirical literature by providing region-specific evidence on the interplay between HDI components and economic welfare, emphasizing the dominance of economic variables over social indicators in short- to medium-term welfare outcomes, and offering insights for future development strategies.  
Pengaruh Penghindaran Pajak dan Risiko Pajak terhadap Biaya Utang pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 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.v5i3.5967

Abstract

This study aims to analyze the effect of tax avoidance and tax risk on the cost of debt in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The background of the study is based on the phenomenon of fluctuations in the Effective Tax Rate (ETR) and the importance of understanding tax strategies and their risks in relation to a company's financing structure. This study uses a quantitative approach with a panel data regression method. The research sample consisted of 25 manufacturing companies selected through a purposive sampling technique. The independent variables analyzed were tax avoidance and tax risk, while the dependent variable was the cost of debt. The results show that partially, tax avoidance has no significant effect on the cost of debt, nor does tax risk have a significant effect individually. Simultaneously, tax avoidance and tax risk have a significant effect on the cost of debt. This finding implies that although neither individually has an impact, the combination of tax strategies and inherent risks can influence creditors' assessments of a company, ultimately impacting the cost of debt.
Pengaruh Variabel Keuangan dan Non Keuangan terhadap Underpricing pada Saham Perusahaan yang Melakukan Initial Public Offering di Bursa Efek Indonesia Periode 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.v5i3.5968

Abstract

This study aims to determine the level of underpricing and the impact of financial variables (net profit margin and current ratio) and non-financial variables (auditor reputation and underwriter reputation) both partially and simultaneously on underpricing in the stocks of companies conducting initial public offerings (IPOs) on the Indonesia Stock Exchange. This research is quantitative with a descriptive statistical approach. Data were obtained from secondary company data, including financial statements and prospectuses of companies that IPOed in 2024, with a sample of 37 companies. The data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination tests, using SPSS version 30. The results show that: (1) Net profit margin significantly affects underpricing, (2) Current ratio significantly affects underpricing, (3) Auditor reputation does not significantly affect underpricing, (4) Underwriter reputation does not significantly affect underpricing, (5) Simultaneously, net profit margin, current ratio, auditor reputation, and underwriter reputation significantly affect underpricing. The coefficient of determination (adjusted R²) of 0.273 indicates that 27.3% of the underpricing level can be explained by these four independent variables, while the remaining 72.7% is explained by other variables not tested in this study.
Analisis Varians sebagai Alat Pengendalian Biaya Produksi pada Pabrik Tahu Ping Jaya
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.v5i3.5971

Abstract

This study aims to determine production cost control and how variance analysis is used as a means of controlling production costs at the Ping Jaya Tofu Factory. This study uses a qualitative descriptive approach. Data was collected through interviews, observations, and documentation related to production costs. Data analysis was conducted by calculating and evaluating the variance in direct raw material costs, direct labor costs, and factory overhead costs. Based on the research findings, it can be concluded that the Ping Jaya Tofu Factory has cost standards and conducts routine monitoring; however, variance analysis indicates an unfavorable variance in soybean raw material costs amounting to Rp7,800,000 due to price increases. Meanwhile, water, vinegar, and labor costs showed zero or favorable differences. Factory overhead costs such as electricity, firewood, repairs, and land rent also showed favorable differences, except for auxiliary material costs, which showed a favorable difference of Rp95,000. Internal constraints include waste management and equipment maintenance, while the dominant external constraint is soybean price fluctuations.
Analisis Status Hak Pakai atas Tanah dan Bangunan pada Daerah Jalur Hijau terhadap Pajak Bumi dan Bangunan di Kelurahan Tuak Daun Merah Kota Kupang
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.v5i3.5972

Abstract

This study aims to (1) analyze the impact of land and building use-right status on the obligation to pay Land and Building Tax (PBB) in the green belt area of Tuak Daun Merah Sub-district; and (2) examine the influence of use-right ownership on the level of community compliance with PBB payments. The research employed a qualitative descriptive approach through observation, interviews, and document analysis. The findings reveal that the lack of legal clarity regarding land status is the primary factor contributing to low tax compliance. Many residents do not possess use-right certificates despite residing on state-owned or green belt land, leading to legal uncertainty. Some residents continue to pay PBB without formal legal documentation as an attempt to secure potential future administrative legitimacy, while the majority refrain from paying taxes due to concerns over legal consequences or possible evictions. This condition directly affects the fluctuation of PBB revenue and reduces the effectiveness of local tax collection. Therefore, strategic governmental measures are required to reorganize land status, clarify ownership rights, and formulate fair and sustainable tax policies in order to enhance local revenue (PAD).
Pengaruh Motivasi Investasi dan Pengetahuan Investasi terhadap Minat Investasi di Pasar Modal pada Mahasiswa Politeknik Negeri Medan
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.v5i3.5973

Abstract

This research explores the influence of investment motivation and financial knowledge on college students’ interest in capital market investment. The study applies a quantitative research design using a structured questionnaire distributed to 300 students of Politeknik Negeri Medan, with participants chosen through cluster random sampling to ensure representation across academic groups. Data analysis was conducted through multiple linear regression using IBM SPSS version 29, preceded by validity, reliability, and classical assumption tests to guarantee the accuracy and reliability of the findings. The results indicate that both investment motivation and financial knowledge have a significant and positive effect on students’ enthusiasm for participating in capital market activities. This suggests that students who possess higher motivation and better comprehension of capital market instruments, particularly stocks, demonstrate greater involvement in investment practices. Consequently, enhancing students’ exposure to investment education and building awareness of market opportunities can play an important role in encouraging broader participation among young potential investors.
Pengaruh Kualitas Layanan terhadap Kepuasan Pelanggan Perumda Giri Tirta Cabang Cerme Kabupaten Gresik
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.v5i3.5974

Abstract

This study aims to examine the influence of service quality dimensions—Tangible, Reliability, Responsiveness, Assurance, and Empathy—on customer satisfaction at Perumda Giri Tirta Cabang Cerme, Gresik Regency. A quantitative research approach was employed with a sample of 180 customers. Data were analyzed using classical assumption tests (normality, multicollinearity, heteroscedasticity), multiple linear regression, t-tests (partial effects), and an F-test (simultaneous effects) with the aid of SPSS 25. The results indicate that, partially, the variables of Tangible (β = 0.131; p = 0.022), Reliability (β = 0.131; p = 0.040), and Responsiveness (β = 0.352; p = 0.000) significantly influence customer satisfaction. This suggests that adequate physical facilities, accurate and consistent service delivery, and prompt response to complaints are key drivers of satisfaction. Conversely, Assurance (β = 0.020; p = 0.726) and Empathy (β = 0.105; p = 0.620) do not exert statistically significant individual effects, likely due to the monopolistic nature of water supply services, where customers prioritize water availability and quality over interpersonal interactions or service guarantees. However, the F-test results demonstrate that collectively, all five dimensions have a highly significant effect on customer satisfaction (F = 72.570; p = 0.000). This finding confirms that although some dimensions may appear less dominant individually, they collectively contribute holistically to forming a satisfying service experience. This study provides empirical contribution to public service management literature, particularly in the context of regional utilities, and recommends that Perumda Giri Tirta Cabang Cerme prioritize infrastructure enhancement, maintain distribution reliability, and accelerate complaint resolution as core strategies to improve service quality and customer satisfaction.
Peran Badan Penanggulangan Bencana Daerah Provinsi Sumatera Selatan dalam Meningkatkan Kinerja Satuan Tugas untuk Menanggulangi Bencana Kebakaran Hutan dan Lahan
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.v5i3.5977

Abstract

Forest and land fires must be anticipated early to prevent them from becoming major disasters that are difficult to control and fatal to the environment, health, and socio-economic life of the community. South Sumatra is a province with a high level of forest fire risk. This has become a concern for the Provincial Government in carrying out disaster mitigation through the Regional Disaster Management Agency (BPBD). This study highlights the role of BPBD in improving the performance of the Forest and Land Fire Task Force. The purpose of the study is to analyze the role of BPBD in strengthening the role of the Task Force in managing forest and land fire disasters. The study used a descriptive qualitative method with data collection techniques through observation, in-depth interviews, and data triangulation. The results of the study indicate that BPBD has played a fairly good role in forest and land fire management efforts, although it still faces obstacles such as limited human resources, infrastructure, and low public awareness in protecting the environment. BPBD has taken various strategic steps, such as developing SOPs for disaster management also a disaster information system, and conducting cross-sectoral coordination with the Health and Public Works Departments. Furthermore, community involvement is also carried out through the formation of forest and land fire awareness communities, outreach programs, and monitoring of fire-prone areas. BPBD also monitors preparedness and post-disaster recovery. This collaborative effort is expected to encourage sustainable and effective forest and land fire prevention, particularly during the dry season.
Narrative Literature Review : Efektivitas Penggunaan Anggaran Operasional dalam Meningkatkan Kinerja Pelayanan Rumah Sakit
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.v5i3.5980

Abstract

Hospitals, as both public service institutions and business entities, are required to manage their finances effectively to maintain service quality and financial sustainability. Operational budgets play a vital role in supporting service delivery, encompassing the availability of medical staff, medicines, and infrastructure, as well as facility maintenance. This study aims to provide an in-depth review of the effectiveness of operational budget utilization in relation to hospital service performance. The method employed is a narrative literature review, drawing upon eight scholarly articles published in the last five years that are relevant to the research topic. The findings indicate that effective operational budgeting is closely related to performance indicators, such as Bed Occupancy Rate, Average Length of Stay, Turnover Interval, patient visits, and patient satisfaction. Proper budget management not only enhances efficiency but also positively impacts staff motivation, patient safety, and hospital financial sustainability. Conversely, weaknesses in budget planning and execution may lead to decreased service quality and patient dissatisfaction. The implications of this study emphasize the need for performance-based budget governance that is integrated with service indicators, enabling hospitals to achieve a balance between cost efficiency, service quality, and organizational sustainability.

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