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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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Kontribusi Koperasi terhadap Pemberdayaan Ekonomi dan Kesejahteraan Masyarakat di Kota Medan
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.v6i1.6604

Abstract

Cooperatives play a crucial role in improving community welfare through economic empowerment, particularly in urban areas with significant socio-economic disparities, such as Medan. This study aims to analyze the contribution of cooperatives to empowering the community economy and improving the welfare of their members. A qualitative approach was used, collecting data through interviews, observations, and documentation studies at several active cooperatives in Medan. The results indicate that cooperatives play a key role in providing access to capital, entrepreneurship training, and developing micro, small, and medium enterprises (MSMEs), thereby enhancing members' economic capabilities and encouraging active participation in local economic activities. Additionally, cooperatives help foster a sense of community and mutual support, creating sustainable economic opportunities for individuals and families. This study highlights the importance of cooperatives in fostering economic independence and social cohesion in Medan. The findings provide important implications for strengthening cooperative policies, improving management practices, and refining community economic empowerment strategies in Medan to achieve long-term growth and prosperity.
Analisis Empiris Work Life Balance, Work Engagement, dan Lingkungan Kerja sebagai Determinan Kepuasan Kerja Guru Gen Z
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.v6i1.6606

Abstract

Rapid changes in the digital world are pushing educators to adopt technology, but also creating complex administrative responsibilities that impact job satisfaction, an important element for professional performance and sustainability. One of the main phenomena is the significant gap between Generation Z's (Gen Z, born between 1997-2012) expectations of work-life balance and the actual conditions in the teaching world, which is considered ‘high risk’. Although Gen Z shows enthusiasm, they are trapped in pressure and fatigue due to the enormous burden of non-teaching tasks, as well as feudal and unsupportive school conditions, which lead to low Work Engagement. The lack of studies focusing on the influence of Work-life Balance, Work Engagement, and Work Environment on the Job Satisfaction of Gen Z teachers in Indonesia in particular is a gap in research. This study aims to bridge this gap, given the characteristics of Gen Z who desire flexibility and a supportive atmosphere. This quantitative research plays an important role in providing empirical contributions and as a basis for the development of education policies in formulating strategies to improve teacher welfare that are responsive to the demands of the new generation.
Pengaruh Belanja Daerah dan Indeks Pembangunan Manusia terhadap Pertumbuhan Ekonomi di Provinsi Aceh
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.v6i1.6609

Abstract

This study aims to analyze the effect of Regional Expenditure and the Human Development Index on Economic Growth in Aceh Province. The research method used is quantitative, and the data will be analyzed according to the required model. Data processing was carried out using multiple linear regression with the Eviews10 software. The data source used is secondary data obtained from historical records available in published archives. The findings of the study reveal that Regional Expenditure has a positive but insignificant effect on Non-Oil and Gas Economic Growth in Aceh Province, while the Human Development Index also shows a positive but insignificant effect on Non-Oil and Gas Economic Growth in Aceh Province. Simultaneously, both variables do not have a significant effect on Non-Oil and Gas Economic Growth in Aceh Province. Based on the regression analysis, the R-squared (R²) value was recorded at 0.2166. This indicates that Regional Expenditure and the Human Development Index can explain 21.66% of the variation in Non-Oil and Gas Economic Growth in Aceh Province, while the remaining 78.34% is influenced by other variables not included in this research model, such as investment, unemployment rate, inflation, taxes, subsidies, export-import, international trade, exchange rates, and household consumption.
Pengaruh Lingkungan Kerja dan Beban Kerja terhadap Kinerja Karyawan pada UMKM Fotocopy Piranha Malang
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.v6i1.6615

Abstract

This study aims to analyze the effect of work environment and workload on employee performance at Piranha Photocopy MSME in Malang City. Human resources are a key element in the operational success of MSMEs, so factors that affect performance need to be studied in depth. The study uses a quantitative approach with a cross-sectional design and involves the entire employee population of 49 respondents through total sampling techniques. Data were collected using a closed questionnaire covering variables of work environment, workload, and employee performance, then analyzed using correlation tests and multiple linear regression using SPSS. The results show that the work environment has a positive and significant effect on employee performance with a regression coefficient of 0.332 (sig. 0.003). Workload also has a positive and significant effect with a regression coefficient of 0.207 (sig. 0.008), although its effect is smaller than that of the work environment. An R value of 0.848 indicates a very strong relationship between the independent variables and employee performance, while an R Square of 0.292 shows that 29.2% of the variation in performance can be explained by the work environment and workload.
Akuntabilitas Pemerintah Desa dalam Pengelolaan Alokasi Dana Desa (ADD) di Desa Manubelon Kecamatan Amfoang Barat Daya Kabupaten 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.v6i1.6625

Abstract

Villages play a strategic role in governance and development as the frontline of public service delivery. One of the key instruments supporting this role is the Village Fund Allocation (ADD), whose management is required to adhere to the principles of transparency, accountability, and community participation. This study aims to analyze the accountability of the Manubelon Village Government in managing the Village Fund Allocation (ADD) in Manubelon Village, Amfoang Barat Daya District, Kupang Regency. The research employs a descriptive qualitative approach, focusing on five dimensions of accountability: legal and honesty accountability, managerial accountability, program accountability, policy accountability, and financial accountability. Data were collected through observation, in-depth interviews, and documentation, with informants selected using purposive sampling. Data analysis was conducted using the interactive model of Miles and Huberman. The findings indicate that the management of ADD in Manubelon Village has normatively complied with prevailing regulations and involved the community through village deliberation forums. However, several challenges remain in practice, including delays in financial accountability reports, weak administrative discipline among village officials, suboptimal program planning and implementation, and low levels of community participation and understanding of village financial management. Therefore, although accountability in ADD management has been implemented procedurally, its effectiveness still needs to be enhanced through strengthening the capacity of village officials, improving administrative and reporting systems, and optimizing the supervisory roles of the Village Consultative Body (BPD) and the community.
Efektivitas Pengelolaan Tambang Pasir Wae Lengkas terhadap Perekonomian Masyarakat di Kelurahan Golo Dukal Kabupaten Manggarai
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.v6i1.6626

Abstract

Indonesia possesses abundant natural resources, including mineral resources that play a strategic role in improving community welfare. One form of community-based mining that continues to develop is traditional sand mining, such as the Wae Lengkas Sand Mine located in Golo Dukal Village, Manggarai Regency. This study aims to analyze the effectiveness of sand mining management and its contribution to the local community’s economic conditions. The research employs a qualitative method with a phenomenological approach and a case study design. Data were collected through in-depth interviews, field observations, and documentation, with informants selected using purposive and snowball sampling techniques. Data analysis was conducted using the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. The findings indicate that the management of the Wae Lengkas sand mine has not been fully effective. The organizing and actuating aspects function relatively well due to strong kinship values and active community participation. However, the planning and controlling aspects remain weak, particularly regarding legal licensing, technical planning, occupational safety, and environmental impact control. The main inhibiting factors include limited technology, minimal government support, low human resource capacity, and inadequate supporting facilities. Therefore, stronger government involvement through assistance, regulatory socialization, training programs, and supervision is required to ensure that community-based sand mining management becomes more effective, safe, and sustainable while providing long-term economic benefits for local communities.
Tantangan dan Manfaat Pendekatan Bottom Up dalam Pembangunan Berkelanjutan di Kabupaten 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.v6i1.6627

Abstract

Sustainable development has become the main framework in global efforts to address the imbalance between economic growth, social justice, and environmental preservation. Amid global challenges such as climate change, rapid urbanization, and social inequality, the bottom-up approach has emerged as an alternative strategy that emphasizes the active participation of local communities in development planning and implementation. This study aims to identify and analyze the challenges and benefits of a bottom-up approach to sustainable development. The method used is a literature study, integrating the results of the review. The results of the study show that this approach brings significant benefits, namely increased social inclusion, encouragement of local innovation, and strengthening of environmental sustainability through community participation. These benefits are manifested in increased community ownership of programs, which encourages local adaptation initiatives, such as traditional irrigation techniques to reduce the impact of drought, as well as the implementation of organic farming programs and mangrove forest management. However, the implementation of the bottom-up approach in Kupang Regency faces substantial challenges, which are divided into resource constraints (including human and financial resources) and coordination issues. Resource constraints, such as lack of access to education and technology, can hamper program implementation.
Pengendalian Internal dan Good Corporate Governance dalam Pencegahan Kecurangan (Fraud): 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.v6i1.6628

Abstract

ABSTRAK Kecurangan (fraud) merupakan permasalahan serius yang dapat merugikan organisasi baik secara finansial maupun nonfinansial, serta menurunkan kepercayaan publik. Oleh karena itu, diperlukan upaya pencegahan yang efektif melalui penguatan sistem pengendalian internal dan penerapan Good Corporate Governance (GCG). Penelitian ini bertujuan untuk mengkaji peran pengendalian internal dan Good Corporate Governance dalam pencegahan kecurangan (fraud) berdasarkan hasil-hasil penelitian terdahulu. Metode penelitian yang digunakan adalah studi literatur dengan pendekatan kualitatif deskriptif. Data diperoleh dari artikel-artikel ilmiah yang dipublikasikan pada jurnal nasional terakreditasi SINTA dan relevan dengan topik penelitian. Teknik analisis data dilakukan melalui analisis isi (content analysis) untuk mengidentifikasi, mengklasifikasikan, dan mensintesis temuan penelitian sebelumnya. Hasil studi literatur menunjukkan bahwa secara umum pengendalian internal dan penerapan prinsip-prinsip Good Corporate Governance memiliki pengaruh positif terhadap pencegahan kecurangan. Sistem pengendalian internal yang efektif mampu mengurangi peluang terjadinya fraud, sedangkan penerapan GCG mendorong transparansi, akuntabilitas, dan pengawasan yang lebih baik. Namun demikian, beberapa penelitian menunjukkan hasil yang tidak signifikan secara parsial, yang dipengaruhi oleh efektivitas implementasi dan komitmen organisasi. Penelitian ini menyimpulkan bahwa pencegahan kecurangan memerlukan pendekatan yang terintegrasi antara pengendalian internal dan Good Corporate Governance agar dapat berjalan secara efektif dan berkelanjutan. Kata kunci: Pengendalian Internal; Good Corporate Governance; Pencegahan Fraud.
Transformasi Kompetensi SDM dan Komunikasi Layanan di Era Digital: Tinjauan Strategis Manajemen Sumber Daya Manusia
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.v6i1.6629

Abstract

The rapid development of information technology in the Industrial Revolution 4.0 era demands a fundamental transformation in Human Resource Management (HRM) practices. The main challenge organizations face today is the skill gap between industrial digitalization demands and workforce readiness, especially in maintaining customer service interaction quality. This study aims to analyze comprehensive strategies to increase HR productivity through strengthening digital competence, adaptive business communication, and adopting HRM technology. This research uses the Systematic Literature Review (SLR) method by reviewing 20 reputable journal articles (International and National) published between 2021 and 2025. The results show that improving service performance cannot rely solely on technology adoption but requires the integration of "hybrid" competencies. These competencies include technical digital skills (hard skills) and digital empathy (soft skills) as key drivers. Furthermore, this transformation must be supported by a digital HRM ecosystem, including algorithm-based recruitment systems, flexible compensation schemes, and digital leadership styles. This study concludes the need for a sustainable HRM approach that balances technological efficiency with employee well-being and literacy to achieve long-term competitive advantage.
Pengaruh Pemahaman Akuntansi, Lama Usaha dan Tingkat Pendidikan terhadap Penerapan SAK EMKM dengan Teknologi Informasi sebagai Variabel Moderasi pada UMKM Kota Bogor
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.v6i1.6632

Abstract

The purpose of this study was to analyze accounting understanding, business duration, and education level on the implementation of SAK EMKM with information technology as a moderating variable in MSMEs in Bogor City. The applied quantitative approach with a sample of 60 using data analysis program Smart Partial Least Square (PLS) 3.0, a technique classified as Structural Equation Modeling (SEM). The findings and results of this study indicate that accounting understanding, business duration, and education level influence the implementation of SAK EMKM. However, information technology is not able to moderate the influence of accounting understanding, business duration, and education level on the implementation of SAK EMKM. These findings provide further understanding of the factors that influence the implementation of accounting standards in MSMEs, as well as provide important insights for policymakers and MSME actors in efforts to improve compliance with applicable accounting standards. In addition, these results also indicate the need for other approaches to improve the implementation of information technology in MSMEs to support compliance with SAK EMKM. The recommendation from this study is the need for a more holistic approach to increasing the capacity of information technology in MSMEs and improving accounting understanding for business actors at the micro and small levels.

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