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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 Ukuran Perusahaan, Slack Resource, dan Profitabilitas Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2026): 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.v6i1.6203

Abstract

This study aims to examine the influence of company size, slack resources, and profitability on corporate social responsibility disclosure, a case study of basic material companies listed on the Indonesia Stock Exchange for the 2021-2024 period. Corporate social responsibility has become a crucial issue in the business world, especially since it was mandated for companies operating in the natural resources sector through Law No. 40 of 2007 concerning Limited Liability Companies. The basic material sector, including mining, chemicals, wood, paper, construction materials, containers, and packaging, plays a vital role in the economy, but faces significant challenges related to the environmental and social impacts of its operational activities. This study employed a quantitative approach and utilized secondary data from annual reports and sustainability reports. Samples were selected using a purposive sampling method, and multiple regression analysis was conducted using SPSS 26 to test the hypotheses. The sample size was 31 companies, spanning a 4-year observation period, resulting in 124 observational data sets. The study shows that company size, slack resources, and profitability simultaneously influence the disclosure of corporate social responsibility. This means that large companies tend to have a greater number and variety of stakeholders, so they will receive greater attention and pressure from stakeholders, so that companies not only implement CSR, but also disclose it. Partially, company size influences the disclosure of corporate social responsibility, while slack resources and profitability proxied using ROA and ROE do not influence the disclosure of corporate social responsibility. This indicates that the size of slack resources and profitability do not influence companies to disclose corporate social responsibility, because companies will still disclose even at a minimal level.
Studi Faktor Pendorong dan Risiko Penghambat Keputusan Investasi di Generasi Z: Studi Kasus Mahasiswa
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.v4i3.6327

Abstract

Investment is a crucial part of economic activity, and Generation Z students should be at the forefront of participating. This article examines the extent to which students have engaged in investment activities by examining gender factors and exploring various factors driving investment interest, as well as inhibiting factors such as concerns and risks. This qualitative study, with 62 final-year students as respondents, involved a chi-square test. Data processing techniques used included a chi-square test to examine the influence of gender, and a thematic analysis to categorize the factors driving and inhibiting investment based on emerging themes. The findings indicated that 37 students intended to invest, while the remaining 25 stated they were not investing. The chi-square test indicated no significant gender influence on investment activity. Factors driving investment were the desire to think strategically in the face of an uncertain future and parental encouragement. Meanwhile, students who had not yet invested stated that a lack of capital due to a lack of income was another obstacle, as well as a risk. Other obstacles included limited knowledge and difficulty filtering information, as well as psychological and planning factors such as a lack of courage to face risks and concerns about fraudulent investments. The implication of these findings is the need to provide investment literacy to students so that those with talent and a willingness to take risks can make optimal investment decisions. Educational programs and policies that encourage students to invest need to be formulated and developed.
Analisis Tekanan Klien dan Etika Profesi Auditor dalam Menjaga Independensi: Systematic Literature Review
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2026): 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.v6i1.6349

Abstract

This study examines the relationship between client pressure and auditor independence, with professional ethics serving as an internal control mechanism. The main problem arises from the phenomenon of declining auditor objectivity caused by economic pressure and close relationships with clients. Using a  Systematic Literature Review (SLR) method guided by the PRISMA 2020 framework, a total of 215 peer-reviewed articles are initially identified from major academic databases, including Emerald Insight, Taylor & Francis, MDPI, PLOS ONE, and OJS SINTA 1-2. After rigorous screening and critical appraisal using CASP, 25 articles meet the inclusion criteria and are subjected to a comprehensive synthesis. The findings indicate that client pressure has a negative influence on auditor independence, while professional ethics strengthens auditors' commitment to maintaining objectivity. Cross-study comparisons analysis demonstrates that variations in the impact of client pressure across countries depend on the robustness of regulatory frameworks and the ethical culture within each jurisdiction. This research extends the application of Agency Theory by integrating internal and external determinants. The findings emphasize the importance of strengthening ethical culture within public accounting firms and implementing auditor rotation policies to uphold independence. This study is limited to prior quantitative research; therefore, future studies are recommended to integrate the variable of professional skepticism as a moral and cognitive control mechanism to enrich the understanding of auditor independence and behavioral dynamics.
Pengaruh Pemahaman Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak PPh Final 0,5 UMKM Kelurahan Kebon Kacang
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.v4i3.6374

Abstract

This research investigates the influence of tax understanding and tax sanctions on the compliance of Micro, Small, and Medium Enterprises (MSMEs) taxpayers subject to the 0.5% Final Income Tax in Kebon Kacang Village. Low tax compliance among MSMEs remains a concern despite their large contribution to the national economy. This study aims to analyze whether tax understanding and tax sanctions significantly affect taxpayer compliance, both individually and simultaneously. Using a quantitative approach, data were collected through questionnaires distributed to 77 respondents determined using the Slovin formula from a population of 337 MSMEs. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, and hypothesis testing with SPSS 26. The results indicate that tax understanding has a positive and significant effect on taxpayer compliance, and tax sanctions also show a positive and significant relationship with compliance. Simultaneously, both variables significantly influence taxpayer compliance with a determination coefficient of 56.6%. These findings imply that improving taxpayers’ understanding and implementing consistent sanctions can strengthen taxpayer compliance, particularly among MSMEs. Policymakers are encouraged to enhance tax education programs and optimize the enforcement of tax regulations.
Mekanisme Pengelolaan Administrasi Keuangan pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Sidoarjo Ditinjau dari Peraturan Gubernur Jawa Timur No 11 Tahun 2024
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2026): 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.v6i1.6402

Abstract

The development of information technology has driven digital transformation in government administration, including in East Java Province, which has confirmed the implementation of the Electronic-Based Government System (SPBE) through Governor Regulation No. 11 of 2024. This study aims to examine the financial management mechanisms in the Population and Civil Registration Office of Sidoarjo Regency based on this regulation. The method used is descriptive qualitative with an approach of interviews, observation, and document analysis. The results of the study show that the implementation of SPBE at the Sidoarjo Dispendukcapil covers four main stages: planning and budgeting, implementation and administration, recording and reporting, as well as control and supervision. Digitization through the SIPD and SIKSDA systems has succeeded in improving the efficiency, accuracy, and transparency of financial management, despite technical obstacles such as limited connectivity and server stability. Human resource development through regular training is key to the successful adaptation of this technology. This study recommends improving technological infrastructure, integrating application systems, and continuously developing human resource competencies to support transparent, effective, and accountable governance in local government. These findings make an important contribution to strengthening digital financial administration management in the era of modern governance.
Peran Tunjangan pada Produktivitas Pekerja UMKM di Tangerang Selatan
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2026): 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.v6i1.6441

Abstract

Employee productivity serves as a crucial factor for MSMEs sustainability amid competitive labor market conditions. This study aims to analyze the role of employee benefits on worker productivity in MSMEs across South Tangerang using a qualitative approach through in-depth interviews with 24 informants consisting of 12 MSME owners and 12 employees in culinary, fashion, and service sectors. Research findings indicate that mandatory benefits such as BPJS Health reduce sick leave absences by up to 51%, while discretionary benefits in the form of performance bonuses increase production output by up to 30%. Benefits influence productivity through two pathways: fulfilling basic needs that enable optimal work focus and mediating job satisfaction that enhances intrinsic motivation. Business sectors determine benefit type priorities, where culinary emphasizes meal allowances while fashion prioritizes production bonuses. MSMEs with consistent and structured benefit sistems achieve significant productivity improvements despite facing financial constraints. The optimal strategy involves phased implementation focusing on benefits that deliver the greatest impact on specific job characteristics. This research recommends human resource management assistance for MSME practitioners to design effective and sustainable compensation sistems.
Pengaruh Pengelolaan Aset Tetap dan Belanja Modal terhadap Efektivitas Pemanfaatan Aset di Dinas Kesehatan Kota Kupang
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2026): 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.v6i1.6446

Abstract

This study aims to determine the effect of fixed asset management and capital expenditure on the effectiveness of asset utilization at the Kupang City Health Office. This research employs a field study method with a quantitative approach. The population of this study consists of all employees in the work units of the Kupang City Health Office. Using the purposive sampling method, a total of 54 respondents were selected, consisting of those working in the finance division, asset management, analysis, and planning. The data used are primary data collected through questionnaires. The data were processed using SPSS version 27. The data analysis techniques applied include data instrument testing, descriptive statistical analysis, multiple linear regression analysis, and classical assumption testing. The results of the study show that, partially, fixed asset management has no significant effect on the effectiveness of asset utilization, while capital expenditure has a significant effect on the effectiveness of asset utilization. Furthermore, simultaneously, fixed asset management and capital expenditure have a significant effect on the effectiveness of asset utilization at the Kupang City Health Office.
Analisis Tata Kelola Dana Desa Berbasis Good Governance dalam Pembangunan dan Pemberdayaan Masyarakat Desa Pepelegi, Kabupaten Sidoarjo
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2026): 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.v6i1.6463

Abstract

The purpose of this study is to examine the application of good governance principles in the management of Village Funds in Pepelegi Village, Waru District, Sidoarjo Regency, and to assess its compliance with Home Affairs Ministerial Regulation Number 20 of 2018, using qualitative descriptive methods in the form of interviews, observations, and document analysis. The informants used in this study were community representatives, BPD members, the Village Secretary, the Head of Finance, and the Head of Planning. The research findings show that Village Funds have been managed according to the provisions (starting from planning, implementation, administration, reporting, and accountability). During the planning stage, village meetings were conducted in a participatory manner, and planning documents were prepared following the established standards. The implementation stage relied on a self-management system (swakelola), using locally sourced materials and involving community participation through collective work (gotong royong). In the administrative stage, financial records were properly maintained using the Village General Cash Book and supporting documents. Reporting was completed on schedule by village officials, while accountability reports were submitted to the subdistrict (Camat) and made accessible to the community. Overall, the management of Village Funds in Pepelegi Village reflects adherence to accountability, transparency, and community participation principles and complies with the provisions outlined in Permendagri No. 20 of 2018.
Analisis Tingkat Kesehatan dengan Metode RGEC pada PT. Bank Negara Indonesia
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2026): 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.v6i1.6472

Abstract

This study aims to analyze the health level of PT. Bank Negara Indonesia using the RGEC method.(Risk Profile, Good Corporate Governance, Earnings, Capital)This study uses a quantitative research approach with a descriptive approach. Data were obtained through observation and documentation at PT. Bank Negara Indonesia. The data analysis technique used in this study was the RGEC method.(Risk Profile, Good Corporate Governance, Earnings, Capital)The results of this study indicate that the quality of composite risk management implementation is quite adequate, the implementation of GCG principles is well-executed, the company's management capabilities from the profitability factor are adequate and support capital growth, and PT. Bank Negara Indonesia is able to manage the company's capital very well.Risk Profileshows that the quality of composite risk management implementation is sufficient. Profitability Assessment (Earnings) at Bank Negara Indonesia using two ratios, namely ROA and NIM during 2020-2024, shows that the company's management capabilities from the profitability factor are adequate and support capital growth. Capital Assessment (Capital) at Bank Negara Indonesia was in very healthy condition from 2020 to 2024. This indicates that the bank managed its capital very well during that period.
Analisis Penurunan Nilai Aset berdasarkan Sak Entitas Privat: Studi Literatur
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2026): 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.v6i1.6484

Abstract

This study examines asset impairment in private entities based on the Private Entity Financial Accounting Standards (SAK EP) to understand the mechanisms of identifying indicators, measurement methods, recognition procedures, and their impact on financial statements. Using a descriptive qualitative method, data were obtained from various sources such as the internet, financial reports, books, and journals, and then analyzed to provide a comprehensive depiction of impairment implementation. SAK EP requires entities to assess the presence of impairment indicators at the end of each reporting period and to calculate the recoverable amount as the higher of fair value less costs to sell or value in use. When the carrying amount of an asset exceeds its recoverable amount, the difference is recognized as an impairment loss. The findings indicate that asset impairment is influenced by internal factors such as declining asset performance, physical deterioration, and changes in estimated benefits, as well as external factors such as economic fluctuations, technological changes, and debtor default risk. Asset impairment affects the carrying amount of assets, net income, and financial ratios such as ROA and ROE, while enhancing the relevance, transparency, and reliability of financial information. This study emphasizes that the application of impairment in accordance with SAK EP plays a crucial role in ensuring that the financial statements of private entities reflect the actual economic conditions and provide reliable information for stakeholders.

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