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INDONESIA
Jurnal Ekonomi Bisnis dan Akuntansi
ISSN : 28278364     EISSN : 28278372     DOI : 10.55606
Core Subject : Economy,
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.
Articles 376 Documents
Analisis Determinan Kesejahteraan Masyarakat di Kawasan Sarbagita Provinsi Bali dengan Produk Domestik Regional Bruto sebagai Variabel Intervening
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.v6i1.6704

Abstract

Community welfare is a key indicator for assessing the success of regional development, particularly in the SARBAGITA metropolitan area, which includes Denpasar, Badung, Gianyar, and Tabanan as the main economic growth centers of Bali Province. Although this region contributes significantly to the provincial economy, disparities in socioeconomic conditions remain evident across districts, influencing the uneven distribution of community welfare. Educational attainment, labor conditions, and changes in the regional economic structure are assumed to be important factors affecting welfare levels. Gross Regional Domestic Product (GRDP) is considered a crucial variable that may mediate the relationship between these factors and community welfare. This study aims to analyze the influence of education and labor on community welfare and to examine the mediating role of GRDP in the SARBAGITA region from 2010 to 2024. The study uses panel data consisting of 60 observations obtained from the Central Bureau of Statistics (BPS) of Bali Province and district-level BPS offices. Data analysis was conducted using path analysis with SPSS version 30. The findings show that education has a positive and significant effect on GRDP, while labor does not significantly affect GRDP. GRDP is found to have a positive and significant impact on community welfare. Education also directly and indirectly influences welfare through GRDP, whereas labor shows no significant direct or indirect effect. These results emphasize the importance of improving education quality and promoting equitable economic growth to enhance community welfare in the SARBAGITA region.
Peran Kantor Urusan Agama (KUA) dalam Mendukung Program Pemberdayaan Ekonomi Badan Amil Zakat Nasional (BAZNAS) Perspektif Ekonomi Syariah
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.v6i1.6713

Abstract

Community economic empowerment is the primary goal of Islamic economics, which is directed at achieving prosperity (falah) and distributive justice. Zakat, as an instrument of Islamic economics, plays a strategic role in improving the welfare of mustahik through an economic empowerment program managed by the National Zakat Agency (BAZNAS). Optimizing this program requires synergy with other institutions that have direct contact with the community. The Office of Religious Affairs (KUA), as a technical implementing unit of the Ministry of Religious Affairs at the sub-district level, has strategic potential in supporting the implementation of BAZNAS's economic empowerment program. This study aims to analyze the role of KUA in supporting BAZNAS's economic empowerment program and review it from a sharia economic perspective. This study uses a qualitative method with a descriptive approach. Data were collected through interviews, observation, and documentation involving KUA staff, BAZNAS managers, and mustahik. The results show that KUA plays a role in zakat socialization, mustahik data collection, and family economic assistance. Viewed from a sharia economic perspective, the role of KUA is in line with the principles of justice, trustworthiness, and maqashid sharia.
Analisis Faktor – Faktor yang Mempengaruhi Kesejahteraan Lanjut Usia di Kecamatan Denpasar Barat
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.v6i1.6714

Abstract

The increasing number of elderly people in Denpasar City is a direct consequence of the rising life expectancy achieved through improvements in healthcare quality and social conditions. This phenomenon indicates the occurrence of population ageing, which on the one hand reflects the success of development, but on the other hand poses new challenges for the government and society in ensuring the sustainable welfare of the elderly. These challenges encompass economic, social, educational aspects, as well as adequate family support. This study aims to analyze the influence of income, education level, employment status, and family support on the welfare of the elderly in West Denpasar District, which is one of the areas with a relatively significant elderly population. This research employs a quantitative approach with an associative research design to examine the relationships among the variables studied. The sample used in this study consisted of 100 elderly respondents selected based on the research criteria. The results indicate that simultaneously, income, education level, employment status, and family support have a significant effect on the welfare of the elderly in West Denpasar District. Partially, income, education level, and family support have a positive and significant effect on elderly welfare, while employment status does not have a significant effect on the welfare of the elderly in West Denpasar District.
Evaluasi Program Kebun Gizi oleh Dompet Dhuafa Nusa Tenggara Timur dalam Pemberdayaan Masyarakat di Dusun Neken Desa Billa 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.v6i1.6717

Abstract

Stunting and nutritional vulnerability remain major challenges in Indonesia, particularly in underdeveloped regions such as Timor Tengah Selatan Regency, East Nusa Tenggara Province. Efforts to reduce stunting require not only government interventions but also the active involvement of non-governmental organizations through community empowerment approaches. This study aims to evaluate the implementation of the Nutrition Garden Program conducted by Dompet Dhuafa East Nusa Tenggara in Neken Hamlet, Billa Village, as a community-based strategy to strengthen food security and nutrition. This research employs a descriptive qualitative approach using the CIPP evaluation model (Context, Input, Process, Product). Data were collected through observation, semi-structured interviews, and documentation involving eight key informants, including program managers, community leaders, health workers, and beneficiary households. The findings indicate that the Nutrition Garden Program is relevant to community needs, supported by adequate resources and funding, and implemented through a participatory approach. The program has contributed to improving access to nutritious food, enhancing agricultural knowledge, and supporting household economic resilience, as well as indirectly contributing to stunting prevention, although its impact has not been evenly distributed. Key challenges include limited infrastructure, inadequate access to water and electricity, marketing constraints, and weak administrative record-keeping. Overall, the Nutrition Garden Program is considered feasible to continue and has strong potential for sustainability with strengthened mentoring, infrastructure development, and cross-sector collaboration.
Analisis Pengaruh Jumlah Produksi, Kurs, Harga Jual, dan Tingkat Suku Bunga terhadap Ekspor Batubara Indonesia ke Hong Kong Tahun 1994–2023
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.v6i1.6718

Abstract

International trade is one of the main drivers of economic growth, especially for countries with natural resource advantages like Indonesia. Coal is one of the flagship export commodities in the mining sector, contributing significantly to the country's foreign exchange. Although Indonesia is one of the largest coal producers and exporters in the world, the performance of coal exports to Hong Kong shows a fluctuating trend and is relatively lower compared to other major destination countries. This condition is influenced by various economic factors, both in terms of supply and macroeconomic factors, making a more specific empirical study on the destination country necessary. This study aims to analyze the effect of production volume, exchange rates, selling prices, and interest rates on Indonesia's coal exports to Hong Kong during the period 1994–2023. This study uses secondary time series data and is analyzed using multiple linear regression methods. The analysis results indicate that simultaneously, production volume, exchange rate, selling price, and interest rate significantly affect Indonesia's coal exports to Hong Kong. Partially, production volume, exchange rate, and selling price have a positive and significant effect on coal exports, while the interest rate has a negative and significant effect. These findings suggest that increasing production capacity, a weakening exchange rate, and rising selling prices can boost coal exports, whereas rising interest rates tend to suppress export performance through higher financing costs. The implications of this study emphasize the importance of macroeconomic policy stability and sustainable management of the mining sector to maintain the competitiveness of Indonesian coal exports, especially to countries with dynamic demand characteristics like Hong Kong.
Analisis Pengaruh Indeks Ketahanan Pangan, Bantuan Pangan Non Tunai, dan Produksi Beras Terhadap 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.v6i1.6731

Abstract

Poverty is a multidimensional problem that remains a major challenge in economic development in Indonesia. This study aims to analyze the effect of the Food Security Index, Non-Cash Food Assistance (BPNT), and Rice Production on poverty levels in Indonesia. This study uses panel data from 34 provinces during the 2019–2022 period. The analytical method used is panel data regression with the Fixed Effect Model (FEM) approach. The results show that the Food Security Index, BPNT, and Rice Production simultaneously have a significant effect on poverty levels. Partially, BPNT has a negative and significant effect on poverty levels, indicating that food assistance programs play an important role in reducing poverty levels. Meanwhile, the Food Security Index and Rice Production do not show a significant effect on poverty levels. These findings indicate that poverty alleviation is more effective through targeted food-based social interventions than through improving macro-level food security indicators or increasing rice production alone. Therefore, poverty alleviation policies need to focus on strengthening and expanding inclusive food assistance programs and improving food distribution and access for poor households.