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Danang
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Jawa tengah
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 SISTEM INFORMASI AKUNTANSI PENGGAJIAN KARYAWAN DALAM UPAYA MENDUKUNG EFEKTIFITAS PENGENDALIAN INTERNAL PERUSAHAAN (Studi Kasus PT Fajar Agung Desa Bengabing)
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): 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.v3i1.648

Abstract

An abstranct is a brief summary of a resea The payroll and wage accounting system is an important part because it can help companies in processing salary/wages payments, thereby preventing fraudulent actions. A good accounting system will affect the company's internal control. This study aims to analyze how the payroll accounting information system has been implemented by PT. Fajar Agung and how the payroll accounting information system supports internal control at PT. Fajar Agung. This study uses a qualitative approach with a descriptive method, which focuses on the payroll accounting information system at PT. Fajar Agung and the internal control system at PT.Fajar Agung. Data collection techniques in this study are using the observation method, documentation method and interview method.
EFISIENSI PENGALOKASIAN ANGGARAN BELANJA PEMERINTAH DAERAH TERHADAP PENGEMBANGAN FASILITAS PUBLIK DI JAWA TIMUR
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2022): 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.v2i3.667

Abstract

Abstrak Tujuan dari penulisan ini yakni untuk mengetahui, memberikan gambaran serta menganalisis pengalokasian anggaran pemerintah daerah yang digunakan untuk pengembangan, pengelolahan, serta pembangunan publik di Provinsi Jawa Timur. Tiap daerah akan memerlukan fasilitas yang dapat digunakan masyarakat, fasilitas yang memudahkan kehidupan masyarakat yang disediakan langsung oleh pemerintah daerah. Metode analisis yang digunakan adalah kualitatif deskriptif menggunakan data sekunder dengan teknik studi pustaka atau literatur. Hasil dari penelitian ini menunjukkan pengaruh besarnya anggaran pemerintah untuk pengembangan dan pembangunan infrastruktur publik yang ada di Jawa Timur. Salah satu alokasi dari belanja pemerintah daerah direalisasikan untuk pengembangan dan pembangunan sarana prasarana publik yang dapat dinikmati oleh masyarakat. Dalam hal pembangunan infrastruktur pemerintah daerah juga harus menentukan lokasi mana yang akan dibangun, pembangunan infrastruktur tidak boleh dilakukan di lahan sawah irigasi karena akan berakibat pada rusaknya lahan pangan masyarakat sekitar. Kata Kunci : Anggaran ; Pengembangan ; Pembangunan ; Pemerintah Daerah; Jawa Timur.
Analisis Rasio Keuangan Terhadap Kinerja Keuangan PT Waskita Beton Precast Tbk Periode 2017-2021
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): 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.v3i1.669

Abstract

Financial performance in the company is needed because it is to find out the goals that have been achieved and evaluate the level of success of the company. Financial performance appraisal is a way to meet the needs of users of financial statements in achieving the targets that have been set which are used in making management decisions related to the effectiveness of the use of equity and the efficiency of company activities. This study analyzes the financial ratios on the financial performance of the company PT Waskiton Beton Precast Tbk for the 2017-2021 period and is analyzed by SPSS 25. The sample used in this study is data from the financial statements of the company PT Waskita Beton Precast Tbk published in the last 5 years from 2017 to 2021 with 50 data. This study uses a regression model equation analysis tool. The results showed that (1) the solvency ratio, activity ratio, profitability ratio to financial performance partially had a positive and significant impact. (2) the liquidity ratio to financial performance partially does not have a significant impact, because financial performance is not always influenced by the good or the negative value of liquidity. Although the company's ability to pay its short-term debt increases, it does not mean that investors will respond well.
Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak Kendaraan Bermotor Dan Tingkat Penghasilan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2022): 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.v2i3.681

Abstract

Maksud dari riset yakni menganalisis pengaruh yang terjadi antara kesadaran, pengetahuan, tingkat penghasilan, sanksi perpajakan dengan kepatuhan wajib pajak. Riset ini berjenis kuantitatif dan mengimplementasikan dependent variable berupa kepatuhan wajib pajak sedangkan independent variable berupa kesadaran, pengetahuan, tingkat penghasilan, dan sanksi perpajakan. Populasi riset berjumlah 488.728 orang tercatat di SAMSAT Boyolali yang mempunyai kewajiban setor pajak. Kemudian sampel yang diimplementasikan dalam riset sejumlah 100 orang dengan memakai teknik pemilihan accidental sampling. Metode kuesioner diimplementasikan dalam mengumpulkan data sehingga data yang diperoleh tergolong kedalam data primer. Selanjutnya tahap pengolahan data menggunakan bantuan software SPSS dengan mengimplementasikan pengujian koefisien determinasi, pengujian hipotesis, pengujian asumsi klasik, pengujian validitas, pengujian F, pengujian reliabilitas dan pengujian T. Berdasarkan penganalisaan data didapatkan dua kesimpulan yaitu kesimpulan pertama terdapat pengaruh signifikansi antara sanksi perpajakan, tingkat penghasilan dengan kepatuhan wajib pajak. Kesimpulan kedua tidak terdapat pengaruh signifikansi antara pengetahuan dan kesadaran wajib pajak dengan kepatuhan wajib pajak.
PENGARUH BEAUTY VLOGGER TERHADAP KEPUTUSAN PEMBELIAN PRODUK KECANTIKAN OLEH KONSUMEN GEN Y DAN GEN Z
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 3 (2022): 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.v2i3.688

Abstract

The effect of Beauty Vlogger's video on the buyer's interest in buying a beauty product is significant. It means that in this case it's certainly becoming new as one of the innovations in advertising. That is why the Author is interested in discussing the material regarding these conditions. The purpose of writing articles on this issue is to compare and test the validity of Beauty Vlogger's influence as a form of innovation itself as the digital world continues to grow, especially in advertising or endorsement. The author uses quantitative methods in writing this article. Where in this case the author not only presents actual facts, but also in his writing provides accurate data. Research has shown that Beauty Vlogger's significance, personality, appearance, and popularity greatly influenced the public in making decisions about which beauty products to choose.
ANALISA DETERMINASI YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN UMKM PADA PASAR KLEWER SURAKARTA
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2022): 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.v2i3.693

Abstract

Dalam penelitian yang dilakukan bertujuan dalam menguji adanya pengaruh terhadap tingkat pendidikan, ukuran usaha, lama usaha, dan dalam memberikan sebuah informasi serta bersosialisasi dalam kualitas laporan keuangan UMKM di Pasar Klewer Surakarta. Penelitian yang dijalankan menggunkan populasi yang banyaknya 515 UMKM yang ada di Pasar Klewer Surakarta dan ditentukannya sampel penelitian dengan menerapkan persamaan slovin yang dihasilkan sebanyak 84 UMKM. Proses penentuan sampel penelitian dilakukannya secara acak yangmanan digunakan Teknik random sampling. Penelitian ini juga memebutuhkan data primer sebagai proses pengumpulan data dari penyebaran kuesioner dengan total 32 pertanyaan. Masing-masing pertanyaan dilakukan pengukuran menggunakan lima skala likert. Pada penelitian yang dilakukan menggunakan teknik analisis regresi linier berganda untuk menjelaskan keseluruhan data yang dipeoleh dari proses pengumpulan data penelitian. Sehingga dalam penelitian yang dilakukan dihasilkan sebuah Analisa mengenai variabel tingkat pendidikan tidak terdapat pengaruh pada kualitas laporan keuangan, lain halnya dengan variabel ukuran usaha, variabel lama usaha, dan variabel informasi & sosialisasi memberikan sebuah pengaruh pada kualitas laporan keuangan.
PENGARUH KUALITAS AUDIT (UKURAN KAP), PROFITABILITAS, DAN UKURAN PERUSAHAAN (SIZE) TERHADAP OPINI AUDIT GOING CONCERN (OAGC) PADA SEKTOR TEKNOLOGI DI BURSA EFEK INDONESIA TAHUN 2019-2021
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): 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.v3i1.713

Abstract

The primary objective of this research is to explore the relationship between audit quality, profitability, firm size, and the issuance of going-concern audit opinions. To achieve this goal, a sample of 13 technology firms listed on the Indonesian Stock Exchange between 2019 to 2021 was collected using purposive sampling. The collected data was then analyzed using the logistic regression analysis method with the help of the SPSS application. The study found that neither audit quality nor profitability has a significant effect on the issuance of going-concern audit opinions. However, the research indicates that firm size plays a crucial role in determining the likelihood of receiving a going-concern audit opinion. In other words, larger companies are more likely to receive such opinions than smaller firms.
PENGARUH BUDAYA ORGANISASI, SISTEM PENGENDALIAN INTERNAL DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): 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.v3i1.732

Abstract

The purpose of this study is to test the influence of Organizational Culture, Internal Control Systems, and Information Technology on the Quality of Financial Statements. The study population was all employees of PT Solo Murni and a sample was taken, namely 42 employees in the financial division of PT Solo Murni.The data obtained was primary data obtained from the distribution of questionnaires with a total of 24 questions. Each question is measured by five likert scales. The data analysis technique in this study uses multiple linear regression analysis techniques. The results showed that the variables of Organizational Culture, Internal Control System, and Information Technology partially had a positive and significant effect on the Quality of Financial Statements. Simultaneously, Organizational Culture Variables, Internal Control Systems, and Information Technology have a significant effect on the Quality of Financial Statements. Keyword : Organizational Culture, Internal Control Systems, Information Technology , Quality of Financial Statements
PENGARUH LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA STAF PENGAJAR SDITA EL MA’MUR BOGOR
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): 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.v3i1.742

Abstract

A conducive work environment is able to create a spirit of performance and encourage discipline in work. Every person in an organization always wants a conducive, safe and comfortable work environment. Work discipline can run well if it is supported by good environmental conditions. With the creation of discipline at work, it will certainly encourage productivity and enthusiasm at work. This study focuses on the effect of the work environment and work discipline on the performance of the teaching staf of SDITA eL Ma'mur Bogor. This type of research is quantitative. The population in this study was the teaching staff of SDITA eL Ma'Mur Bogor, amounting to 64 people. The data collection technique used a questionnaire which was distributed to 64 people using a saturated sample. The research method uses path analysis by examining the direct and indirect effects of the independent variable (exogenous variable) on the dependent variable (endogenous variable). The results showed that the work environment and work discipline together had an effect of 66.8% on performance with a significance probability of 0.000. The work environment has an influence on work discipline by 41% with a significance probability of 0.000. The work discipline variable is capable of being a mediating variable or an intermediate variable that links the indirect effect of the work environment on performance with a t-value of 2.289, which is greater than the t-table value
PENGARUH KOMPENSASI DAN KEPUASAN KERJA TERHADAP PRODUKTIVITAS KERJA PADA PT DANAMAS MANDIRI INVESTA
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): 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.v3i1.744

Abstract

This study aims to determine the effect of job compensation and job satisfaction on the work productivity of PT. Danamas Mandiri Investa. This type of research is quantitative. The population of this research is the employees of PT. Danamas Mandiri Investa. The analysis used is a quantitative technique using a saturated sampling technique with a population of 30 respondents. The instrument of this research is a questionnaire. The results of the research instrument test using multiple regression analysis test, t test, and f test. The results of the analysis show that job compensation and job satisfaction have a significant effect on work productivity with the results of multiple regression analysis of Y = 4,527 + 0,284 X1 + 0,641 X2. The results of the work compensation t test showed that tcount > t table 2,183 > 1,703 meaning Ho1 was rejected, and Ha1 was accepted, the job satisfaction t test was 5,453 > 1,703 meaning Ho2 was rejected and Ha2 was accepted, and the f test results were 38,300 > 3,34 meaning Ho3 is rejected and Ha3 is accepted. Based on the results of these data, it can be concluded that work compensation and job satisfaction have an effect on work productivity in PT. Danamas Mandiri Investa.”

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