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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 Earning Per Share terhadap Harga Saham pada Perusahaan Sektor Batu Bara di Indonesia Periode 2022-2024
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.v4i3.6487

Abstract

The Indonesian coal sector will experience large fluctuations during the 2022–2024 period due to changes in global coal prices and post-pandemic economic conditions. This movement has an impact on company value and the share price of coal issuers, so it is important for investors to understand the fundamental factors that have an influence on share prices. This study has a tendency to analyze the influence of earnings per share on share prices in companies operating in the coal sector that are officially registered on the IDX. The method used is quantitative. The population uses coal sector companies in Indonesia for the 2022-2024 period with a population of 30 companies. From a population of 30 companies, only 16 sample companies met the characteristics. The results of the study show that EPS has a positive influence and has significance on share prices, so that an increase in earnings per share can be proven to act as a main indicator that can be paid attention to by parties investing in efforts to assess and prospect for coal companies.
Pengaruh Online Customer Review dan Harga terhadap Keputusan Menginap di Fahira Hotel Syariah Bukittinggi
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.v6i1.6516

Abstract

This study aims to analyze the influence of Online Customer Review (OCR) and Price on the decision to stay at Fahira Hotel Syariah Bukittinggi. The background of this study is based on the fluctuation in the number of guests staying, higher room prices compared to similar hotels, and negative reviews from guests regarding hotel cleanliness and facilities. This phenomenon raises questions about the extent to which OCR and price play a role in influencing consumer decisions. This study uses a quantitative correlational method with a purposive sampling technique to 99 respondents who have stayed at Fahira Hotel Syariah Bukittinggi. Data were obtained through distributing questionnaires processed using multiple linear regression analysis with the help of SPSS 24 software. The results of the partial test show that OCR has a positive and significant effect on the decision to stay with a calculated t-value of 2.142> t-table 1.98472 and sig 0.035 <0.05. The price variable also has a positive and significant effect with a calculated t-value of 5.818> t-table 1.98472 and sig 0.000 <0.05. A simultaneous F-test showed that OCR and price significantly influenced the decision to stay, with an F-count of 18.174 > F-table of 3.092 and a significance level of 0.000 < 0.05. The coefficient of determination of 0.615 indicates that 61.5% of the variation in the decision to stay was influenced by OCR and price, while the remaining 38.5% was influenced by other factors. This study provides implications for hotel management to pay more attention to service quality and price adjustments to increase customer satisfaction and interest.
Efektivitas Program Pemberdayaan Ekonomi untuk Peningkatan Kemandirian Ekonomi Kelompok Tani di Jorong Limo Suku Nagari Sungai Pua Kabupaten Agam
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.v6i1.6521

Abstract

This study aims to describe and measure the effectiveness of the Economic Empowerment Program in enhancing the economic independence of farmer groups. Empowerment is carried out through efforts to improve farmers' ability to manage their agricultural businesses better, focusing on education, training, extension services, assistance, and the development of agricultural marketing systems. This research uses a descriptive qualitative approach with a field research method. The data sources used consist of primary and secondary data, collected through observation, interviews, documentation, and questionnaires. The data analysis technique used is thematic analysis. The results of the study show that the empowerment process for farmer groups includes extension services, training, discussions, and field practices. The average achievement score of the economic empowerment of farmer groups is 89.23, indicating that this program is effective in enhancing their economic independence. This program has significant long-term impacts on improving the economic independence of farming communities. Through this program, farmers gain access to various training and extension services that enhance the productivity and quality of agricultural products. The improvement in the quality and quantity of agricultural products can expand markets and increase farmers' income.
Analisis Penerimaan dan Penempatan Karyawan pada UMKM Songket Zainal Kota Palembang
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.v6i1.6545

Abstract

This study analyzes the employee recruitment and placement process within UMKM Songket Zainal in Palembang. The background of this research lies in the importance of human resource management (HRM) for small and medium enterprises, particularly those in traditional craft industries such as songket weaving. The objective of the study is to describe the recruitment practices, identify weaknesses in employee placement, and evaluate how these processes affect overall work performance. A qualitative descriptive method was employed, with data collected through interviews, observation, and documentation involving the owner and several employees. The findings reveal that recruitment still relies on simple, traditional mechanisms based on recommendations and direct applications without formal assessment of competencies. Employee placement tends to be flexible and based on experience, skills, and worker comfort. However, the absence of standardized selection criteria and structured placement procedures leads to inefficiencies and mismatch of skills. This study implies the need for UMKM to adopt clearer recruitment standards, basic skill tests, and systematic training to enhance employee productivity and organizational effectiveness.
Nilai Perusahaan pada PT Indofood Tbk Periode 2020–2024: Peran Ukuran Perusahaan dan Struktur Modal
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.v4i3.6546

Abstract

This research attempts to measure the correlation between the scale of the business entity and the external-internal funding configuration (capital structure) on the market appreciation (firm value) of PT Indofood Sukses Makmur Tbk within a five-year fiscal period, namely 2020 to 2024. The method used is a quantity-based approach by processing a total of 20 data points sourced from quarterly financial reports. The entity scale and funding configuration variables function as predictors (independent variables), while corporate value measured using the Price to Book Value (PBV) ratio acts as a predicted (dependent) variable. Multiple regression analysis is applied to verify the hypotheses individually and collectively. The results of the study indicate that individually, the entity scale has significant predictive power, but its relationship is inverse (negative) to firm value, implying that the expansion of total assets is not always accompanied by an increase in market optimism towards the company's valuation. Conversely, the funding configuration does not show a significant influence on firm value, which concludes that modification of the portion of liabilities (debt) in assets does not play a vital role in determining the company's PBV. However, when tested simultaneously, it is evident that entity scale and financing configuration significantly contribute to determining firm value. This finding underscores the importance of efficiency in asset expansion and prudence in designing financing policies as crucial strategies for sustainably maintaining market valuations.
Analisis Fundamental Makro dan Struktur Modal Terhadap Nilai Perusahaan dengan Variabel Intervening pada Perusahaan Sektor Industri Dasar dan Bahan Kimia Tahun 2018-2022
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.v6i1.6580

Abstract

This research investigates how macroeconomic conditions and capital structure shape firm value, with particular attention to mediating influences specifically, ownership configuration, financial performance, earnings management practices, and intrinsic firm attributes. The empirical analysis draws on data from firms operating in the basic industry and chemical sectors, all publicly listed on the IDX between 2018 and 2022. Employing the PLS structural equation modeling approach via SmartPLS, the study yields several key insights: Macroeconomic indicators show no statistically significant association with firm attributes, financial outcomes, or earnings management behavior. Conversely, capital structure exerts a notable influence on earnings management strategies, though its effect on firm value operates exclusively through indirect pathways. Internal determinants including firm-specific traits and financial performance emerge as robust, positive drivers of firm valuation. Ownership configuration, however, demonstrates no direct linkage to either firm value or earnings management intensity. Collectively, the findings lend empirical support to both signaling theory and the trade-off theory of capital structure. They underscore a critical implication: enhancing internal governance frameworks, operational transparency, and corporate financial discipline contributes more substantially to firm value creation and the integrity of financial reporting than external macroeconomic fluctuations.
Audit Sektor Publik sebagai Instrumen Penguatan Good Governance dalam Pengelolaan Keuangan Publik
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.v6i1.6600

Abstract

Public sector audits play a strategic role in supporting the realization of good governance, particularly in public financial management, which demands high levels of accountability, transparency, effectiveness, and efficiency. Increasing public demands for clean and accountable governance have made good governance practices a fundamental requirement in the public sector. However, in practice, there are still various problems, such as weak supervision, low compliance with regulations, and suboptimal follow-up on audit results in public financial management. This article aims to conceptually analyze the role of public sector auditing as an instrument for strengthening good governance in public financial management. The research method used is a qualitative approach with a conceptual paper type, through the review and synthesis of theories, regulations, and previous research results relevant to public sector auditing, good governance, and public financial management. The conceptual framework is built based on public sector agency theory, stewardship theory, and public accountability theory, which view auditing as a mechanism for control and accountability in the relationship between the government and the public. The results of the conceptual study show that public sector audits contribute significantly to strengthening the principles of good governance through increased transparency, accountability, and the effectiveness and efficiency of public financial management, supported by the independence and competence of auditors, compliance with audit standards, and the effectiveness of audit follow-up, so that public sector audits not only function as a financial examination tool, but also as a strategic instrument in promoting sustainable improvement in public financial management.
Pengaruh Bargaining Power Perempuan terhadap Partisipasi Kerja Perempuan Menikah di Provinsi Bali
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.v6i1.6601

Abstract

The majority of married women are still concentrated in the informal sector, indicating limited employment options. The province of Bali places married women with significant customary and domestic responsibilities. The fact that there are differences in labor participation patterns based on education level raises the suspicion that education not only plays a role in human capital but also as a resource that strengthens women's bargaining power in the negotiation process of household decision-making amidst the strong role of customary and domestic roles that often place women in a weak bargaining position. Using data from the 2023 National Socioeconomic Survey (Susenas), this study aims to analyze women's bargaining power, as measured by the wife's education, on the labor participation of married women in Bali Province, with control variables of husband's education, age, number of children, and area of ​​residence. An ordered logit analysis shows that women's education as a measure of bargaining power significantly influences married women's labor participation, with women with higher levels of education having a greater tendency to work in the formal sector. This finding confirms that married women's labor participation is a result of the negotiation process within the household. Therefore, women's employment policies need to consider strengthening women's bargaining power, particularly through increasing access to education.
Pengaruh Kualitas Pelayanan, Customer Experience, dan Kepercayaan terhadap Kepuasan Pelanggan pada CV Bharata Mas Teknik
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.v6i1.6602

Abstract

Customer satisfaction is a crucial factor in determining the success of service companies in retaining their customers. Service quality, customer experience, and trust are key elements that influence the level of customer satisfaction. These three factors play a significant role in establishing long-term relationships between companies and their customers. High service quality enhances customers’ positive perceptions, pleasant experiences strengthen loyalty, and trust encourages customers to continue using the services offered. This study aims to examine the effects of service quality, customer experience, and trust on customer satisfaction at CV Bharata Mas Teknik in Denpasar. The population of this study consists of all customers of CV Bharata Mas Teknik, with a sample of 126 respondents selected using purposive sampling. The analytical tool employed to test the hypotheses is multiple linear regression analysis using SPSS version 25. The results indicate that service quality, customer experience, and trust each have a positive and significant effect on customer satisfaction at CV Bharata Mas Teknik. This finding implies that improvements in service quality, customer experience, and trust contribute to higher levels of customer satisfaction. Based on the results, CV Bharata Mas Teknik is advised to continuously enhance service quality, customer experience, and trust to support sustainable improvements in customer satisfaction.  
Strategi Pemasaran dalam Meningkatkan Daya Saing Destinasi Pariwisata Super Prioritas Labuan Bajo
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.v6i1.6603

Abstract

Labuan Bajo has been designated as one of Indonesia’s Super Priority Tourism Destinations, possessing strong competitive advantages derived from its unique natural attractions, particularly Komodo National Park, marine tourism, and distinctive island landscapes. This study aims to analyze marketing strategies in enhancing the competitiveness of Labuan Bajo as a super priority destination amid increasing competition and sustainability challenges. Using a qualitative approach, data were collected through in-depth interviews, observations, and documentation involving key stakeholders, government representatives, local communities, and domestic and international tourists. The findings indicate that marketing strategies play a crucial role in strengthening destination competitiveness, with digital marketing through social media, official websites, and online travel platforms proving effective in building destination image and attracting visitors. However, marketing efforts remain concentrated on iconic attractions and are not yet fully supported by equitable infrastructure development, consistent service quality, and inclusive tourist information, particularly for international visitors. Therefore, an integrated and adaptive marketing strategy supported by service improvement, infrastructure strengthening, destination diversification, and sustainable management is essential to ensure long-term competitiveness and sustainable tourism growth in Labuan Bajo.

Page 34 of 38 | Total Record : 376

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