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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 LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN 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.v3i1.747

Abstract

This study aims to determine the effect of work environment and work discipline on employee performance at PT. Danamas Mandiri Investa. This type of research is quantitative. The population of this study were employees of PT. Danamas Mandiri Investa. The analysis used is a quantitative technique using a saturated sampling technique with a total 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 the work environment and work discipline have a significant effect on employee performance with the results of multiple regression analysis of Y = 6.427 + 0.509 X1 + 0.331 X2. The results of the t-test of the work environment obtained the results of t-count 4.315 > t-table 2.051, meaning that Ho1 was rejected, and Ha1 was accepted, the t-test of work discipline obtained the results of t-count 2.286 > t-table 2.051, meaning Ho2 was rejected and Ha2 was accepted, and the results of the F-test were 12.859 > F Table 3.34 means that Ho3 is rejected and Ha3 is accepted. Based on the results of these data, it can be concluded that the work environment and work discipline affect the performance of employees at PT. Danamas Mandiri Investa.
PENGARUH MOTIVASI KERJA DAN KERJASAMA TIM TERHADAP KINERJA PEGAWAI BALAI BESAR PENELITIAN VETERINER KOTA 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.v3i1.751

Abstract

The thesis entitled “The Influence of Work Motivation and Teamwork on Employee Performance of the Bogor City Veterinary Research Center was written by Hafid Rachmat Febriansyah, NPM 181104010600, Under the guidance of: Dr.M.Aziz Firdaus, S.E.,M.M and Hj. Rachamatullaily, S.E., M.M Bogor City Veterinary Research Center (BB Litvet) is a technical implementation unit within the scope of a research agency under the coordination of the Center for Research and Development of Animal Husbandry (Puslitbangnak). The Bogor City Veterinary Research Center is established based on the regulation of the Minister of Agriculture number 34/permentan/OT.140/2013 concerning the organization and working procedures of the Veterinary Research Center with echelon II/b level and has the main task of carrying out veterinary research tasks. The choice of work motivation and teamwork at the Center for Veterinary Research as research subjects to determine the existence of work motivation and teamwork within the company, because work motivation has an effect as the most vital driving force in achieving performance. This study aims to determine the effect of work motivation on employee performance at the Bogor City Veterinary Research Center, to determine the effect of Teamwork on Employee Performance at the Bogor City Veterinary Research Center. The tests used in this study include Validity Test, Reality Test, Linearity Test, Homogeneity Test, Normality Test and t Test and f Test. Based on a discussion of the results of a study titled ``Effect of work motivation and teamwork on employee performance'' at the Bogor City Veterinary Research Center, we found that work motivation (X1) and teamwork (X2) It was concluded that it affects performance.
ANALISIS EKONOMI SYARIAH TERHADAP PENGGUNAAN STRATEGI DALAM PENINGKATAN MINAT FILANTROPI MASYARAKAT (STUDI LAZISMU KOTA PAREPARE)
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.v2i1.767

Abstract

This study aims to determine the strategy of LAZISMU City of Parepare in managing Zakat, Infak and Alms, to find out the increase in community philanthropic interest in zakat, infaq and alms and to find out how Islamic economic analysis is done in LAZISMU City of Parepare in managing Zakat, Infak and Alms. The type of research used in this study is descriptive qualitative, namely digging up information in depth by conducting direct interviews to the field. While the instrument method approach is to use strategic management approach instruments, philanthropic theory and sharia management. The place of this research is LAZISMU Parepare City. The results of this study indicate that LAZISMU's strategy in managing zakat, infaq and alms consists of a planning strategy, promotion strategy, collection strategy, distribution strategy and evaluation strategy. The increase in philanthropic interest in the people of Parepare City from 2017 to 2019 has continuously increased the number of donors, whereas in 2020 it is different from the previous year, the situation with the covid-19 pandemic greatly affected the increase in philanthropic interest in the people of Parepare City resulting in a decrease in the number of donors due to the lockdown situation which reduces community activity. LAZISMU in managing zakat, infaq and alms is applied based on sharia management and contains strategies for sharia economic principles as taught by Rasulullah saw. which includes justice, trust and accountability, and communicative. In addition, the Prophet Muhammad taught the qualities of honesty (sidq) and intelligence (fathanah).
Pengaruh Standar Operasional Prosedur dan Pengawasan Terhadap Kinerja Karyawan PT BPRS Amanah Ummah
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.v3i1.768

Abstract

Employee performance is certainly mani factors that suppot its success. An employee is said to be successful or failed if there are standards that measure his work and evaluation as a supervisory system set by the company. The purpose of the study was to determine the effect of standar operating procedures and supervision on the performance of employees of PT BPRS Amanah Ummah. Quantitative research method with explanatory approach, data collection by questionnaire as many as 30 respondents. The results of the study indicate that standar operating prosedures have a very high influence on employee performance. While the variable of supervision on employee performance has a high influence. Furthermore, the variables of standard operating prosedures and supervision together have an influence on the performance of employee of PT BPRS Amanah Ummah.
SISTEM AUDITING DAN PENGENDALIAN INTERNAL TERHADAP PENINGKATAN BUDAYA KINERJA DINAS TENAGA KERJA SUMATERA UTARA
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.v2i3.773

Abstract

Unqualified Opinion on LKPD by the BPK RI 2021, which was obtained by the North Sumatra Provincial Government, partly due to the appropriateness of the effectiveness of internal control which also influenced the motivation of the Medan City Manpower Office, North Sumatra, to create a performance culture that is able to answer public needs through an audit system and internal control, although constrained in mastering the SIMDA application program. This study used the library research method and checklist tables as data analysis which were observed for 1 month. It was concluded that the results appear if the Medan City Manpower Office employees try to run the accounting system well, it can be seen from the routine evaluation and corrective action, preventive makes employees related to their fields continue to push themselves to improve their performance again, especially in understanding SIMDA. The performance culture that has been created can be seen from its social media accounts, which are very responsive and active in responding to the needs of the Medan people for jobs and the improvement of soft or hard skills utilizing training and coaching held by the Medan Manpower Office.
ANALISIS TINGKAT KESEHATAN BANK SYARIAH DENGAN MENGGUNAKAN METODE RISK-BASED BANK RATING (Studi Kasus BCA Syariah Tahun 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.v3i1.774

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan bank syariah pada BCA Syariah dengan menggunakan metode Risk-based Bank Rating sesuai dengan POJK No. 8/POJK.03/2014 Tentang Penilaian Tingkat Kesehatan Bank Umum Syariah dan Unit Usaha Syariah. Bank diwajibkan untuk melakukan penilaian sendiri (self assessment) tingkat kesehatan bank menggunakan pendekatan risiko (Risk-based Bank Rating), dengan cakupan penilaian meliputi: Risk Profile (Profil Risiko), Good Corporate Governance (GCG), Earnings (Rentabilitas) dan Capital (Permodalan). Penelitian ini menggunakan metode pendekatan kualitatif. Data yang diteliti merupakan data bersumber pada data sekunder laporan keuangan dan laporan pelaksanaan GCG pada BCA Syariah tahun 2017-2021. Teknik dan instrumen pengumpulan data menggunakan studi kepustakaan dan studi dokumentasi. Analisi data yang digunakan untuk mengetahui tingkat kesehatan bank dalam penelitian ini adalah analisis deskriptif dengan metode Risk-based Bank Rating. Hasil penelitian menunjukkan tingkat kesehatan bank pada BCA Syariah dalam kurun waktu tahun 2017 hingga 2021 berada pada Peringkat Komposit 2 (PK-2) dalam kategori “Sehat”. Hal ini mencerminkan kondisi bank yang secara umum dalam kondisi sehat sehingga dinilai telah mampu menghadapi pengaruh negatif yang signifikan dan perubahan kondisi bisnis dan faktor eksternal lainnya.
THE INFLUENCE OF EDUCATION AND TRAINING ON EMPLOYEE PERFORMANCE AT THE UPTD PUSKESMAS AEK PAROMBUNAN CITY SIBOLGA
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.v2i3.776

Abstract

Pengaruh Pendidikan dan pelatihan Terhadap Kinerja Pegawai Pada UPTD Puskesmas Aek Parombunan Kota Sibolga. Tujuan penelitian ini adalah untuk mengetahui berapa besar pengaruh pendidikan dan pelatihan terhadap kinerja pegawai pada UPTD Puskesmas Aek Parombunan Kota Sibolga. Desain penelitian yang digunakan adalah desain penelitian korelasional yang menguraikan dan mmeberikan penjelasan tentang hubungan antara Variabel X1 dan Variabel X2 (independent) sebagai variabel bebas yang mempengaruhi, Variabel Y (dependet) sebagai variabel terikat yang dipengaruhi, dengan jumlah sampel sebanyak 77 pegawai. Dari hasil perhitungan statistik diketahui uji validitas variabel X1, variabel X2 dan variabel Y, diperoleh dari setiap item pertanyaan (Quiz 1- Quiz 10) nilai Corrected-Item Total Correlation lebih besar dari nilai r kritis. Dengan demikian keseluruhan butir pertanyaan variabel X1, variabel X2 dan variabel Y dinyatakan valid dan memenuhi syarat sebagai alat ukur variabel. Dari uji reliabilitas, nilai Cronbach's Alpha variabel X dan Y berada diatas 0,70 hal ini dapat disimpulkan bahwa nilai variabel X dan Y adalah reliabel. Dari perhitungan koefisien determinasi diperoleh pengaruh sebesar 0,623 = 62,3%, hal ini berarti bahwa yang terjadi pada variasi variabel terikat (kinerja pegawai) sebesar 62,3% ditentukan oleh variabel bebas (pendidikan dan pelatihan) dan sisanya sebesar 3,7% ditentukan oleh variabel lain yang tidak dibahas dalam penelitian ini, seperti variabel kualitas sumber daya manusia, komunikasi dan lain-lain
MENDORONG PENERAPAN BASIS AKRUAL DALAM PENGELOLAAN KEUANGAN DESA
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.v2i3.778

Abstract

The village government, as the manager and organizer of the policy, must be able to carry out village financial management in a reliable, effective, efficient, and accountable manner. Prior to the issuance of a government regulation governing a regional financial accounting system that used an accrual basis, the village government financial management system still used a cash-based, single-entry accounting system. Furthermore, in its development, it uses a cash basis for accruals (hybrid). Efforts to apply the accrual basis in village financial governance intend to improve the quality of village financial reports. Financial reports become more accurate so that they can be used as a tool to measure the performance of village government. Another benefit of the accrual basis is its ability to show how the village government fulfills its funding needs, finances all development activities, and evaluates the village's financial ability to finance and fulfill its obligations. Seeing the benefits, it is time for village financial management to fully use the accrual basis. The village government will be more accountable, transparent, responsible, and have projection capabilities when preparing village development plans.
FAKTOR-FAKTOR YANG MEMPENGARUHI KESADARAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KAB SUKOHARJO
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.v2i3.797

Abstract

In this study, the impact of the following factors will be assessed: (1) taxpayer awareness of motor vehicle taxpayer compliance in Sukoharjo regency; (2) Tax sanctions on motor vehicle taxpayer compliance in Sukoharjo regency; (3) taxation socialization of motor vehicle taxpayer compliance in Sukoharjo regency; and (4) taxpayer service quality on motor vehicle taxpayer compliance in Sukoharjo regency. 541,604 people made up the study population, and 100 taxpayers made up the sample. Data collection techniques through surveys and to analyze data using validity test, reliability test, classical assumption test (normality test, multicollinearity test, heteroscedasticity Test), T test, F test, and R Test. Significance value of 0.25 obtained from the analysis of the T test indicates that the taxpayer awareness variables significantly affect taxpayer compliance. Significance score of 0.04 indicates that the variable tax sanctions have a considerable impact on taxpayer compliance. Significance score of 1,000 indicates that the tax socialization variable has no significant effect on taxpayer compliance. Significance value of 0.046 indicates that the quality of tax services that vary significantly affect taxpayer compliance.
PENGARUH PERDAGANGAN MONDAY DAN FRIDAY EFFECT TERHADAP RETURN SAHAM (STUDI KASUS SAHAM LQ 45 DI BURSA EFEK INDONESIA)
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.v2i3.800

Abstract

Penelitian ini merupakan studi empiris pada hari perdagangan dan return saham dengan metode komparatif yang bertujuan untuk mengetahui perbedaan transaksi pergerakan saham LQ45 pada hari senin dan hari jumat perdagangan bursa efek indonesia pada periode agustus 2021 – januari 2022. Monday Effect merupakan fenomena dimana return saham akan relatif lebih rendah dibandingkan dengan Weekend Effect. Penelitian ini menggunakan sampel sebanyak 45 perusahaan yang masuk dalam perusahaan LQ45. Teknik analisis data yang digunakan adalah regresi berganda, Hasil penelitian menunjukkan Terdapat pengaruh yang signifikan antara return Monday dan Weekend Effect pada perdagangan saham di Bursa Efek Indonesia. Kata Kunci: Monday Effect, Friday Effect, Return Saham

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