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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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Analisis Perbandingan Kinerja Keuangan dan Risiko Financial Distress Perusahaan Asuransi Umum Dual Listing Versus Single Listing di 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.v5i3.5985

Abstract

This article examines whether dual listing is associated with improved performance or reduced distress risk in general insurance companies in Indonesia. Using pooled firm–year data from 2022–2024 with 216 observations, the study compares Return on Assets (ROA) and Altman Z-Score between groups using the Mann–Whitney U test, and applies multiple linear regression with firm size (log of total assets) as a control. The results show no significant difference in the median ROA or Z-Score between dual-listed and single-listed companies. In the regression analysis, listing status is not associated with either ROA or Z-Score, while firm size is positively and significantly related to ROA. These findings indicate that profitability is more influenced by business scale than by listing status. The very low explanatory power for the Z-Score suggests that distress risk is more determined by prudential and operational factors not included in the model. Practically, dual listing alone does not guarantee higher profitability or lower distress risk; managerial focus should be directed toward underwriting quality, cost efficiency, and capital strength, while regulators strengthen prudential supervision and disclosure transparency.
Pengaruh Kompetensi SDM, Partisipasi Masyarakat dan SPI terhadap Akuntabilitas Pengelolaan Keuangan Dana BOS di SMA/SMK Negeri di 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.v5i3.5986

Abstract

This study aims to analyze in more depth the influence of human resource (HR) competency, community participation, and internal control systems on the accountability of School Operational Assistance (BOS) Fund financial management at public senior high schools (SMA) and vocational high schools (SMK) in Kupang City. The background to this study is based on the large allocation of BOS Funds at the SMA/SMK level, which requires transparent, accountable, effective, efficient, and participatory management to achieve the goal of improving educational quality. BOS Funds are public funds whose use must be accounted for to the government and the public. Therefore, professional financial management is required, taking into account manager competency, stakeholder involvement, and the implementation of an adequate internal control system. The study used a quantitative approach with a descriptive approach. Primary data were obtained through questionnaires distributed to principals, treasurers, BOS team members, and related parties at public senior high schools (SMK) in Kupang City. Data analysis was conducted using multiple linear regression techniques to test the partial and simultaneous effects between variables. The results of the study indicate that (1) human resource competency has a positive and significant impact on the accountability of the BOS Fund financial management because human resources with adequate knowledge, skills, and experience are able to plan, implement, and evaluate the use of funds appropriately; (2) community participation has a positive impact on accountability through active involvement in the preparation of the RKAS (Work Plan and Budget), program implementation, and supervision; (3) the internal control system has a positive impact on accountability by ensuring clear procedures, preventing irregularities, and complying with regulations; and (4) all three variables simultaneously have a significant impact on the accountability of the BOS Fund financial management. These findings emphasize the importance of improving manager competency, encouraging community participation, and optimizing the internal control system so that the BOS Fund can be utilized effectively to improve the quality of education in Kupang City's public high schools (SMA) and vocational high schools (SMK).
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.v5i3.5988

Abstract

This study aims to analyze the effect of investment motivation and investment knowledge on students’ interest in investing in the capital market. The background of this research is driven by the increasing importance of young generations, particularly university students, as potential investors who play a significant role in supporting the development of the Indonesian capital market. The research employed a quantitative approach using a survey method by distributing structured questionnaires to 300 students of Politeknik Negeri Medan. The sample was selected through cluster random sampling to obtain a representative dataset. The collected data were analyzed using multiple linear regression with the assistance of IBM SPSS version 29, after conducting validity tests, reliability tests, and classical assumption tests to ensure the quality and feasibility of the research instrument. The results indicate that both investment motivation and investment knowledge have a positive and significant influence on students’ interest in investing in the capital market. These findings highlight that the higher the level of motivation and understanding of investment instruments, particularly stocks, the greater the tendency of students to participate in investment activities. The implication of this research is the importance of enhancing capital market literacy among students through targeted education, training, and socialization programs to encourage the growth of young investors who are more knowledgeable, aware, and wise in making investment decisions.
Pengaruh Jumlah Uang Beredar dan Inflasi terhadap Pertumbuhan Ekonomi 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.v5i3.5992

Abstract

This study aims to investigate the impact of money supply and inflation on economic growth in Indonesia. The research adopts a quantitative approach, utilizing secondary data sourced from relevant financial reports and statistical agencies. Multiple linear regression analysis is employed to evaluate the relationship between the independent variables (money supply and inflation) and the dependent variable (economic growth). The data is processed using SPSS (Statistical Package for the Social Sciences) version 25. The findings indicate that the money supply has a significant positive effect on Indonesia's economic growth, suggesting that an increase in money supply can stimulate economic activity. On the other hand, inflation is found to have a positive but insignificant effect on economic growth. The results of the hypothesis testing indicate that, when considered simultaneously, both money supply and inflation contribute to economic growth, but the impact of inflation is less pronounced. These findings have important implications for policymakers in Indonesia, suggesting that managing the money supply is crucial for fostering economic growth, while inflation control remains important but less directly impactful in the short term.
Pengaruh Kecerdasan Emosi terhadap Kinerja pada Pegawai di Lembaga Pemasyarakatan Kelas IIA Bekasi
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.v5i3.5996

Abstract

This research aims to determine the influence of emotional intelligence on employe performance at Bekasi Class IIA Penitentiary. The background of this research is based on the importance of employes' ability to manage and utilize emotions effectively to support work effectiveness in an environment with high levels of pressure and complexity, such as correctional institutions. This research uses a quantitative approach with a causal associative research design. The population in this study consists of all employes at Bekasi Class IIA Penitentiary, with a sampling technique using saturated sampling, resulting in a total of 106 respondents. The data analysis technique used is simple linear regression analysis, which was preceded by validity, reliability, and normality tests. The research results indicate that emotional intelligence has a positive and significant effect on employe performance. This means that the higher the level of emotional intelligence possessed by employes, the better their performance. The coefficient of determination (R²) indicates that emotional intelligence contributes 53.0% to employe performance, while the remaining percentage is influenced by factors outside the variables studied. Thus, emotional intelligence is an important factor that needs to be developed thru continuous training and coaching, in order to improve overall performance and the quality of correctional services.
Analisis Dampak Upah dalam Meningkatkan Kesejahteraan Buruh Tani Menurut Perspektif Ekonomi Islam : Studi Kasus: Di Jorong Kartini, Kecematan Gunung Tuleh, Kabupaten Pasaman Barat
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.v5i3.6000

Abstract

This research aims to find out the factors that cause people in Jorong Kartini to work more as agricultural laborers and what impact wages have on improving the welfare of agricultural laborers in Jorong Kartini. The type of research that the author uses is field research and uses qualitative research methods. Data collection techniques used were interviews, observation and documentation. The data analysis technique used is descriptive qualitative. The stages carried out are Data Reduction, Data Presentation, and Drawing Conclusions. From the results of research conducted in the field, it can be concluded that the wages earned by agricultural workers have not had an impact on welfare, where the wages they receive only fulfill basic needs, such as food, drink and clothing. Meanwhile, many people in Jorong Kartini work as agricultural laborers, factors such as very high economic needs, low income so that it is not enough to meet their needs, consumption and family expenses are always increasing, housing conditions, education, where those who work as agricultural laborers do not need a high level of education. such as only elementary, middle and high school graduates, personal desires and the absence of the government's role for people who do not have permanent jobs.
Analisis Strategi Pemasaran dalam Meningkatkan Tingkat Penjualan Hunian Kamar Atas Penginapan Gabelo Guest House Kota Bukittinggi
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.v5i3.6001

Abstract

This research was motivated by the problems faced by Gabelo Guest House Bukittinggi, which experienced a decline in room sales from 2019 to 2021. The decrease was mainly caused by the lack of promotional activities, resulting in suboptimal occupancy rates. The purpose of this study is to analyze the marketing strategy applied by Gabelo Guest House through a strategic management approach and to formulate an appropriate marketing strategy as a guideline for business development. The method used is qualitative research with a descriptive approach. Data were obtained from observations, interviews, and documentation at Gabelo Guest House, and analyzed using the Internal Factor Analysis Summary (IFAS), External Factor Analysis Summary (EFAS), SWOT matrix, and weighted score tables. The results of the study indicate that marketing strategies should focus on improving friendly services for guests and travel agents in order to expand the market. In addition, the development and maintenance of the hotel’s garden area play an important role in supporting guests’ comfort and tranquility. The analysis results show a strength score of 2.28, a weakness score of 1.00, an opportunity score of 2.12, and a threat score of 0.94. The total score for IFAS was 3.22 and for EFAS 3.12. Based on these findings, the most influential and prioritized marketing strategy for Gabelo Guest House is the S-O (Strengths-Opportunities) strategy, which utilizes internal strengths to maximize external opportunities.
Pengaruh Kualitas Produk, Persepsi Harga dan Promosi terhadap Keputusan Pembelian Frozen Food di UD Family Food
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.v5i3.6003

Abstract

This study was conducted with the aim of examining the extent to which product quality, price perception, and promotion influence consumer decisions in purchasing frozen food products at the MSME UD Family Food. The approach employed was quantitative, using multiple linear regression analysis. A total of 100 respondents were selected through purposive sampling, with questionnaires serving as the primary instrument for data collection. The independent variables in this study consist of product quality (X1), price perception (X2), and promotion (X3), while the dependent variable is purchase decision (Y). The findings reveal that both partially and simultaneously, the three independent variables have a significant effect on purchase decisions. Among these, product quality emerged as the most dominant factor, surpassing the influence of price perception and promotion. The R Square value obtained was 0.761, indicating that 76.1% of the variation in purchase decisions can be explained by these three variables, while the remaining percentage is influenced by other factors not examined in this study. In conclusion, product quality, price perception, and promotion are crucial elements that influence consumer decisions in choosing frozen food products at UD Family Food. These findings are expected to provide valuable insights for MSME practitioners in designing more effective marketing strategies to enhance competitiveness and increase sales volume.
Analisis Profitabilitas dan Likuiditas dalam Penilaian Kinerja Keuangan pada PT PLN (PERSERO) Periode 2020-2024
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.v5i3.6005

Abstract

This study aims to analyze the development of profitability and liquidity ratios to assess the financial performance of PT PLN (Persero) during the 2020–2024 period. The research method used is descriptive quantitative, with data collection techniques in the form of documentation using secondary data obtained from the financial position report and annual income statement accessed through the company's official website. Profitability analysis focuses on measuring Return on Assets (ROA) as an indicator of the company's ability to generate profits from its total assets. Meanwhile, liquidity analysis uses the Current Ratio (CR) to measure the extent to which the company's current assets can cover its short-term liabilities. The results show that PT PLN (Persero)'s ROA has increased annually, although it remains below the industry average. This indicates increased efficiency in asset utilization, but not yet optimal profit generation. Meanwhile, the Current Ratio shows a fluctuating trend, but overall tends to increase from year to year. This indicates the company's ability to meet short-term obligations is improving and stable. Therefore, it can be concluded that PT PLN (Persero)'s financial performance during the study period has shown positive developments, although more effective strategies are still needed to increase profitability sustainably.
Pengaruh Implementasi QRIS terhadap Efektivitas Sistem Pembayaran di Pemerintah Daerah: Studi Kasus pada Kantor Samsat 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.v5i3.6019

Abstract

The development of digital financial technology in Indonesia has encouraged the shift towards non-cash payment methods that are more practical, fast, and secure. One of the innovations introduced is the Quick Response Code Indonesian Standard (QRIS), which has been widely applied, including in public services. The Kupang City Government, through the Samsat Office, has implemented QRIS as a payment method for motor vehicle taxes to improve the effectiveness of the payment system. This study aims to analyze the effect of QRIS implementation on the effectiveness of the motor vehicle tax payment system at the Kupang City Samsat Office. This research employed a quantitative approach with a case study method. Primary data were collected through questionnaires administered to 40 taxpayers using QRIS and interviews with Samsat employees. Data were analyzed using simple linear regression. The results indicate that the implementation of QRIS has a positive and significant effect on the effectiveness of the payment system. QRIS has proven to simplify transactions, reduce queues, improve recording accuracy, and support transparency in local tax revenue collection. Interview findings also reinforce the quantitative results, showing that ease of use and time efficiency are the main factors for taxpayers choosing QRIS, despite challenges such as limited infrastructure in mobile Samsat services and low digital literacy among the community.

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