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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 Corporate Governance terhadap Kinerja Perusahaan Transportasi yang Terdaftar di Bursa Efek 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.v6i1.6682

Abstract

This study aims to analyze the effect of Corporate Governance on the financial performance of transportation companies listed on the Indonesia Stock Exchange (IDX). Financial performance is measured using Return on Assets (ROA) as an indicator of the company’s ability to efficiently manage its assets to generate profits. Corporate Governance is proxied by the presence of independent commissioners and institutional ownership. This research adopts a quantitative approach using secondary data obtained from the annual reports of transportation companies for the period 2023–2025. Data analysis is conducted using multiple linear regression with the assistance of SPSS software to examine both partial and simultaneous relationships among variables. The results indicate that independent commissioners have a positive and significant effect on ROA, suggesting that effective oversight and independence of the board can enhance asset management efficiency and overall financial performance. In contrast, institutional ownership does not have a significant effect on ROA, indicating that institutional shareholding does not necessarily guarantee effective managerial monitoring. Simultaneously, Corporate Governance has an effect on financial performance, although its contribution remains moderate. This study highlights the importance of effective implementation of Corporate Governance principles in improving the financial performance of transportation companies.
Penerapan Prinsip Good Governance dalam Penyelenggaraan Pemerintahan Desa di Desa Oetuke, Kecamatan Kolbano, Kabupaten Timor Tengah 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.v6i1.6684

Abstract

This study aims to analyze the implementation of Good Governance principles in the administration of Oetuke Village, Kolbano District, South Central Timor Regency. The research employs a qualitative descriptive approach. Data were collected through observation, interviews, and document analysis involving 13 informants, including the village head, village officials, the Village Consultative Body (BPD), traditional leaders, and community members. Data analysis was conducted using the Miles and Huberman model, and data validity was ensured through source triangulation. The results indicate that the Oetuke Village Government has generally implemented Good Governance principles well. Transparency and accountability are reflected through open access to budget information and village activities. Community participation is evident in village meetings and development programs. The principles of rule of law, consensus orientation, and equity have been applied relatively consistently. Furthermore, village development has been carried out effectively and efficiently by utilizing local resources and potential. This study concludes that the implementation of Good Governance in Oetuke Village supports transparent, participatory, and community-oriented village governance.
Analisis Pengaruh Subsidi BBM dan Belanja Infrastruktur Fisik terhadap Pertumbuhan Ekonomi dan Tingkat Kemiskinan di 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.v6i1.6689

Abstract

Poverty remains a complex and multidimensional global issue. Indonesia, as a developing country, applies pro-poor theories to alleviate poverty through economic growth and expansionary fiscal policies that can create a multiplier effect. Expansionary fiscal policies, such as fuel subsidies and physical infrastructure spending, are expected to reduce poverty and boost economic growth in order to achieve the 2030 SDGs and Indonesia Emas 2045. The purpose of this study is to analyse the effect of fuel subsidies and physical infrastructure spending on poverty levels, mediated by economic growth in Indonesia from 1995 to 2024. The data used is secondary data and a 30-year time series, which is quantitative research through path analysis using the STATA application. The results show that economic growth affects poverty levels but plays a weak role as a mediating variable between fiscal spending and poverty levels in Indonesia. Fuel subsidies do not affect poverty, while physical infrastructure spending has been shown to have a significant effect through job creation. This is in line with Keynesian theory and public expenditure, which emphasises government spending on productive and targeted sectors to create a multiplier effect that can drive growth and reduce poverty levels.
Pengaruh Kesadaran Perpajakan dan Peran Pemerintah dalam Mengedukasi Kepatuhan Pajak Terhadap Pelaku UMKM
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.v6i1.6690

Abstract

Low tax compliance among UMKM remains a significant issue, even though many business actors have already registered and obtained a Taxpayer Identification Number (NPWP). This condition is influenced by several factors, including limited understanding of tax regulations, insufficient government support, and the prevalence of illegal levies that are often mistaken for official tax obligations. These issues not only increase operational costs but also reduce trust in the tax system among UMKM actors. This study aims to analyze the effect of tax understanding and the role of government on tax compliance among UMKM in West Java Province. An explanatory survey method was employed, involving 49 UMKM respondents. Data were collected through electronic questionnaires supported by observations and direct interviews. The results indicate that tax understanding has a positive and significant effect on UMKM tax compliance, with a significance value of 0.000 (p < 0.05). Additionally, the role of government also shows a positive and significant influence on UMKM tax compliance, with a significance level of 0.039. These findings highlight the importance of improving tax education, providing continuous assistance after NPWP registration, and enhancing transparency in government services to encourage voluntary tax compliance among UMKM.
Analisis Perbankan Syariah di Bahrain : Sejarah, Regulasi, dan Kebijakan Anti Pencucian Uang
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.v6i1.6691

Abstract

This study aims to analyze the development of Islamic banking in Bahrain, with a focus on its history, regulatory framework, and Anti Money Laundering/Combating the Financing of Terrorism (AML/CFT) policies. Using a qualitative approach with descriptive analysis, the study examines various relevant literature sources, including books, academic journals, and official documents, to explore the evolution of the Islamic financial industry in Bahrain. The findings indicate that Bahrain has developed into one of the leading centers of Islamic finance in the Middle East since the establishment of its first Islamic bank in 1978. In 2007, Islamic banking assets in Bahrain reached US$20.1 billion, highlighting the country’s strategic role in the global Islamic finance sector. Bahrain provides a well-established regulatory framework through the Central Bank of Bahrain and the Bahrain Monetary Agency, with the implementation of standards set by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) and the Financial Action Task Force (FATF) methodology to ensure Sharia compliance and the integrity of the financial system. The study also identifies ongoing challenges, including the need for improved inter-agency coordination and enhanced public literacy in Islamic finance to strengthen the sustainability of Bahrain’s Islamic financial industry.
Determinan Nilai Perusahaan dengan Mediasi Profitabilitas pada Perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia periode tahun 2020-2023
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.v6i1.6692

Abstract

This study aims to analyze the effect of capital structure and liquidity on firm value with profitability as a mediating variable in the property and real estate sector on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Capital structure is proxied by DAR and DER, liquidity by Current Ratio and Cash Ratio, profitability by ROE and ROA, and firm value by PBV and Tobin’s Q. Using a quantitative method with purposive sampling technique, secondary data in the form of annual financial statements were analyzed using Partial Least Squares (PLS) through the SmartPLS application. The results show that capital structure has a significant negative effect on profitability, while liquidity does not have a significant effect on profitability. Profitability is proven to have a significant positive effect on firm value. Directly, capital structure and liquidity do not have a significant effect on firm value. The results of the mediation test indicate that profitability is unable to mediate the effect of capital structure and liquidity on firm value. This study is expected to contribute to the development of financial theory as well as serve as a consideration for management and investors in making financial decisions in the property and real estate sector.
Kerja Sama Nelayan Budidaya Ikan Air Tawar di Danau Ranau: Analisis Ekonomi Syariah terhadap Pola Bagi Hasil
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.v6i1.6694

Abstract

This study aims to analyze the cooperation model of freshwater fish farming fishermen in Lake Ranau and to examine the compatibility of the profit-sharing system with Islamic economic principles. This research employs a qualitative approach using a field study method. Data were collected through in-depth interviews, observations, and documentation involving fish farmers, capital owners, and related stakeholders. The findings indicate that cooperation in freshwater fish farming at Lake Ranau is predominantly informal and based on mutual trust and verbal agreements. Profit-sharing arrangements are determined at the beginning of cooperation; however, they are not fully supported by clear contractual agreements and proportional risk-sharing mechanisms. Substantively, these practices reflect several Islamic economic principles, including mutual assistance (ta’awun), trust (amanah), and distributive justice. Nevertheless, the study identifies an imbalance in risk allocation, where operational risks tend to be borne more heavily by the fish farmers. This study concludes that although the cooperation practices align with the fundamental values of Islamic economics, strengthening a more structured and transparent Islamic-based cooperation model is essential to ensure fairness, balanced risk distribution, business sustainability, and improved welfare of fishermen.
Pengaruh Leverage dan Ukuran Perusahaan terhadap Profitabilitas pada PT. Astra International TBK Periode 2015–2024
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.v4i3.6695

Abstract

This study aims to analyze the influence of leverage and company size on the profitability of PT Astra International Tbk in the 2015–2024 period and examine the capital structure on the company value of PT Indofood Sukses Makmur Tbk in the 2020–2024 period. This study uses a quantitative approach with secondary data in the form of quarterly financial statements as many as 20 observations. The independent variables used are the size of the company and capital structure, while the dependent variable is the value of the company as measured by the price to book value (PBV). The analysis was carried out by multiple linear regression to test the partial or simultaneous influence of the two independent variables. The results show that the size of the company has a negative and significant effect on the value of the company, indicating that the increase in assets is not always followed by an increase in the market's perception of the value of the company. On the other hand, the capital structure does not have a significant effect on the company's value, so changes in the composition of debt to assets are not the main factor in determining Indofood's PBV. However, simultaneously the size of the company and the capital structure are proven to have a significant effect on the value of the company, confirming that the combination of the two remains an important consideration in market valuations. The implications of this study emphasize the importance of asset growth efficiency and prudence in funding policies to maintain the sustainability of company value.
Efektivitas Strategi Pemasaran Digital Terintegrasi dalam Meningkatkan Daya Saing Kelompok Usaha Berbasis Komunitas pada Kelompok Usaha Alga Lestari
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.v6i1.6702

Abstract

This study analyzes the effectiveness of an integrated digital marketing strategy in improving the competitiveness of a community-based business group, namely the Alga Lestari Business Group. The study is motivated by limited market access, low digital literacy, and weak institutional readiness commonly faced by community-based micro and small enterprises, despite the increasing importance of digital marketing. This research aims to examine changes in business competitiveness following the implementation of structured digital marketing training and assistance. A quantitative explanatory approach was applied using a pre-test and post-test design. Data were collected through structured questionnaires administered to all group members before and after the intervention and analyzed using descriptive statistical methods. The findings reveal a significant improvement across all measured indicators. The average level of participants’ understanding increased from 27% in the pre-test to 81% in the post-test, representing an overall improvement of 54%. The most substantial increase occurred in the ability to create and manage digital business accounts, which rose from 20% to 78%. Improvements were also evident in marketing network identification, business legality awareness, and product packaging and labeling design, each showing increases of approximately 55%. Meanwhile, improvements in branding and promotional strategies were relatively lower, indicating the need for continued assistance. These results demonstrate that an integrated digital marketing strategy supported by legal readiness, branding consistency, and marketing networks effectively enhances the competitiveness of community-based enterprises. The study contributes theoretically and practically by offering an evidence-based model for strengthening digital marketing capacity among community-based business groups.
Analisis Faktor-Faktor yang Mempengaruhi Agresifitas Pajak (Tax Ag-gressiveness) Perusahaan yang Terdaftar di Bursa Efek 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.v6i1.6703

Abstract

This study aims to explore the elements that influence the level of tax aggressiveness in companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Tax aggressiveness refers to the tax planning strategies undertaken by companies to reduce tax burdens through legal and illegal means. This study uses secondary data from the financial statements of manufacturing companies listed on the IDX for the period 2019-2023. The variables analyzed include company size, profitability, leverage, capital intensity, and institutional ownership. Tax aggressiveness is measured by the effective tax rate (ETR). The analysis method used is multiple linear regression with the help of SPSS software version 25. The results of the study indicate that company size and profitability have a significant negative impact on tax aggressiveness. Meanwhile, leverage shows a significant positive effect. On the other hand, capital intensity and institutional ownership do not show a significant impact on tax aggressiveness. This research contributes to policy makers' understanding of the elements that drive aggressive tax practices, so they can design more effective tax regulations.

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