Jurnal Ekonomi Bisnis dan Akuntansi
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.
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<![CDATA[PERANAN PENGALOKASIAN KEUANGAN DAERAH TERHADAP KESEJAHTERAAN MASYARAKAT DI KOTA SURABAYA : PERANAN PENGALOKASIAN KEUANGAN DAERAH TERHADAP KESEJAHTERAAN MASYARAKAT DI KOTA SURABAYA ]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jebaku.v3i1.809
<![CDATA[Secara umum kemajuan suatu daerah dapat terwujud apabila adanya sinergi antara pemerintah dan masyarakat. Dimana pemerintah memiliki peran sebagai pembuat kebijakan, strategi dan program-program sedangkan masyarakat berperan sebagai subyek yang turut serta mendukung, melaksanakan kebijakan dan program yang disusun oleh pemerintah daerah serta mematuhi aturan perundangundangan yang berlaku. Kemajuan dan pembangunan suatu daerah bertujuan untuk menciptakan masyarakat yang sejahtera. Salah satu indikator yang menyebabkan suatu daerah dapat dikatakan berhasil melaksanakan otonomi daerah dengan baik adalah ketika pemerintah daerah memiliki kemampuan dalam keuangan. Dimana suatu daerah harus memiliki kemampuan dalam menggali atau mendapatkan sumber-sumber keuangan daerah yang ada. Selain itu pemerintah daerah juga harus memiliki kemampuan dalam pengalokasian seperti pengelolaan dan penggunaan keuangan daerah untuk kepentingan pembangunan daerah yang akan memiliki dampak pada kesejahteraan masyarakat. Kota Surabaya merupakan kota metropolitan yang menyimpan banyak potensin dan keunggulan di dibidang industri dan perdagangan. Secara tidak langsung banyak sekali penerimaan dana yang diterima oleh pemerintah dari mulai dari Pendapatan Asli Daerah, Pajak, Pajak Bumi dan Bangunan (PBB) dan penerimaan lainnya. Pendapatan daerah yang besar tidak dapat menjadi tolak ukur laju kemajuan pembangunan suatu daerah apabila pemerintah daerah tidak memiliki kemampuan dalam pengalokasian dana daerah yang baik dan tepat sasaran. Penyusunan jurnal ini bertujuan untuk mengetahui aliran sumber penerimaan dana daerah di Kota Surabaya dan pengalokasian dari dana daerah yang diterima. Kemudian dampak yang diterima masyarakat yang dilihat dari tingkat kesejahteraan masyarakat di Kota Surabaya.]]>
<![CDATA[KAJIAN KINERJA KEUANGAN RS TANI DAN NELAYAN KABUPATEN BOALEMO PRA DAN PASCA BLUD ]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 1 No. 1 (2021): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jebaku.v1i1.821
<![CDATA[Tujuan penelitian adalah untuk menganalisis dan mengetahui kajian kinerja keuangan Rumah Sakit Tani dan Nelayan Kabupaten Boalemo pra dan pasca BLUD. Metode penelitian yang digunakan dalam skripsi ini menggunakan strategi metode campuran (mixed method) yang menggabungkan data kuantitatif dan data kualitatif dalam satu waktu dengan data kuantitatif sebagai metode primer yang memandu penelitian dan metode sekunder berupa wawancara sebagai data yang ditancapkan kedalam metode kuantitatif yang lebih dominan. Teknik analisis yang digunakan dalam penelitian ini yaitu penelitian ini dilakukan dengan cara analisis deskriptif rasio-rasio keuangan yang digunakan untuk menganalisis kinerja rumah sakit periode tahun 2014-2019. Hasil penelitian dapat disimpulkan bahwa tingkat efektifitas dan efisiensi Rumah Sakit Tani dan Nelayan Kabupaten Boalemo dalam pengelolaan keuangan pra dan pasca BLUD. Untuk semua perhitungan rasio keuangan sudah sangat efektif dan efisien, sehingga dapat membantu kemampuan Rumah Sakit Tani dan Nelayan memenuhi kewajiban lancar dengan menggunakan asset lancar dan pendapatan serta belanja yang dimiliki lebih bagus dari sebelumnya, bahkan dengan menggunakan asset yang paling liquid yakni kas juga menunjukkan hal yang sama. Bahkan pada rasio keungan saat pra BLUD dan pasca BLUD dilaksanakan, menunjukkan bahwa rumah sakit mampu menghasilkan pendapatan dibandingkan sebelumnya yang mengalami kerugian ditandai dari nilai rasio yang negatif.]]>
<![CDATA[PENGARUH STRES KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN UNIVERSITS AL – IRSYAD CILACAP ]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 3 (2022): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jebaku.v2i3.833
<![CDATA[This study aims to analyze the effect of work stress and work environment on the performance of employees of the University of Al - Ersyad Cilacap. The object of this research is the University of Al - Ersyad Cilacap, while the subjects are employees of the University of Al - Ershad Cilacap. This research uses sampling with purposive sampling technique. The number of samples in this study were 169 respondents. Data were obtained through questionnaires which were distributed directly to employees of Al-Irsyad University, Cilacap. The data analysis technique uses SPSS version 22. Based on the results of the analysis performed, it shows that work stress affects employee performance and the work environment affects employee performance.]]>
<![CDATA[PENGGUNAAN SPRINGATE MODEL SEBAGAI PREDIKTOR KEBANGKRUTAN PERUSAHAAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 1 No. 3 (2021): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jebaku.v1i3.836
<![CDATA[This study aims to determine and analyze the calculation of the Springate model in the property industry and predict which companies are in the category of potential bankruptcy. the variables used in this study are the Springate S-Score method, financial ratios and bankruptcy score results. The samples used were 6 property companies listed on the Indonesia Stock Exchange from the 2019-2021 period. This study uses the Springate S-Score analysis method which is practiced with liquidity, leverage, profitability and activity ratios. The results showed that the Springate model can be used as a predictor of corporate bankruptcy, the next result shows that bankruptcy analysis using the Springate method in the property industry shows the results that there are three companies that are declared healthy, namely PT Ciputra Surya in 2019, PT Indonesia Prima Property and PT Duta Pertiwi in 2021 with sequential S-Score values of 1.313, 0.935 and 0.867, the rest are declared as companies that have the potential for bankruptcy. The third result shows that the Working capital to total assets ratio, Net profit before interest and taxes to total assets, Net profit before interest and taxes to current liability and Sales to total assets ratio play a significant role in determining the results of the bankruptcy score in the property industry.]]>
<![CDATA[IMPLEMENTASI ZMIJEWSKI MODEL DALAM MENILAI KESULITAN KEUANGAN PERUSAHAAN SEKTOR PROPERTI DI BURSA EFEK INDONESIA ]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 1 No. 1 (2021): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jebaku.v1i1.839
<![CDATA[This study aims to determine and analyze the calculation of the Zmijewski model in the property industry and predict which companies are in the category of potentially experiencing financial difficulties. The variables used in this study are the Zmijewski X-Score method, financial ratios and bankruptcy score results. The samples used are 6 property companies listed on the Indonesia Stock Exchange from the 2019-2021 period. This study uses the Zmijewski X-Score analysis method which is proxied by the ratio of liquidity, leverage, profitability. The results showed that the Zmijewski model can be used to assess the level of company health, the next result shows that bankruptcy analysis using the Zmijewski method in the property industry shows results, all property companies are declared as healthy companies and free from financial difficulties. The third result shows that the ratio of return on assets, debt ratio and current ratio plays a major role in determining the results of bankruptcy scores in the property industry. Keywords: Financial Distress, ROA, Debt Ratio, Zmijewski Model.]]>
<![CDATA[LITERATURE REVIEW PENGARUH KEPERCAYAAN DAN KEPUASAN KONSUMEN/PELANGGAN PADA PROSES BISNIS E-COMMERCE ]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jebaku.v3i1.845
<![CDATA[This study aims to determine customer trust and satisfaction in E-commerce business processes. The research benefits to be obtained get an idea of customer trust and satisfaction in E-commerce business processes. This research uses a qualitative method with a literature review (SLR) study approach which aims to get a series of ideas about the factors that can affect the variables to be studied. The results of this study show that satisfaction has a significant effect on E-commerce business processes. and trust has a significant effect on E-commerce business processes.]]>
<![CDATA[STRATEGI PEMBANGUNAN EKONOMI PERSPEKTIF ISLAM DAN RELEVANSINYA TERHADAP PEMBANGUNAN INDONESIA ]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 1 No. 3 (2021): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jebaku.v1i3.849
<![CDATA[This study aims to explain (1) how the concept of economic development in Islamic perspective; (2) how the general principles of economic development in Islam; and (3) how the relevance of the development of Islamic perspective in Indonesian Development. The research methodology uses a qualitative approach with the type of library research, the data collected is then analyzed using inductive analysis. The results of the study found that the focus of Indonesia's development in the last 10 years, seen in the perspective of Islamic development has not been relevant, this is because the focus of the Indonesian government is still building infrastructure not on the aspect of human resources. Borrowing the term from K.H. Abdurrahman Wahid "give the hook, not the fish". This word means that Indonesia's future development must focus on providing the needs to increase the capacity and capability of competitive and independent human resources.]]>
<![CDATA[ANALISIS KETIMPANGAN PEMBANGUNAN REGIONAL DI DAERAH PROVINSI SUMATERA UTARA ]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 2 (2022): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jebaku.v2i3.852
<![CDATA[Sustainable economic development in the province of North Sumatra has provided economic and social improvements for the community. On the other hand, several economic constraints that arise between regions, both human resources and capital resources, have created inequality in achievement between districts/cities. This study aims to determine and analyze the effect of investment and balancing funds that enter the region, as well as the labor force and agglomeration in the area to reduce inequality between districts or cities in the province of North Sumatra. This empirical research method uses multiple linear regression analysis with a qualitative approach. The results of this study indicate that economic growth in the Sumatran region has varying levels of diversity, this is because each province has different potential in terms of both natural resources and human resources and the quality of the technology possessed by the province. Differences in the level of development will have an impact on differences in the level of welfare between regions, which in turn will cause regional disparities between regions to increase.]]>
<![CDATA[Faktor Faktor yang Mempengaruhi Motivasi Pajak Terhadap Kebijakan Transfer Pricing pada Perusahaan yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 3 (2022): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jebaku.v2i3.857
<![CDATA[Transfer pricing is a tool used by companies to control the company's business activities. The purpose of this study was to analyze the factors influencing tax motivation on company policies in conducting transfer pricing. This study uses secondary data obtained from the company's annual audited financial statements, then analyzed using the Statistical Package for Social Sciences (SPSS) program. The results of this study indicate that tax motivational factors are: tax expense, tax planning, leverage and exchange rates that have different influences on the company's transfer pricing policy. Tax expense, tax planning and leverage have a positive influence on company policies in transfer pricing, while exchange rates have a negative influence on the company's policy of transfer pricing.]]>
<![CDATA[PENGARUH DISIPLIN DAN MOTIVASI TERHADAP SEMANGAT KERJA PEGAWAI PADA DINAS KOMUNIKASI DAN INFORMATIKA KOTA SIBOLGA ]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 3 (2022): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jebaku.v2i3.859
<![CDATA[This study aims to determine whether there is an influence of discipline and motivation on employee morale at the Communication and Informatics Office of Sibolga City. The type of research used in this research is a quantitative research method with a descriptive approach. The sample in this study were employees at the Communication and Informatics Office of the City of Sibolga, with a total of 56 respondents distributing questionnaires. Based on the analysis of the coefficient of determination obtained by 0.603 or 60.3%. This means that what occurs in the dependent variable variation is 60.3% morale determined by the independent variables of discipline and motivation simultaneously and the remaining 39.7% is determined by other factors not discussed in this study. From the results of the T-test in the study, it is known that the T-value for discipline is 3.556, and motivation is 3.418> T-table 2.00575, so the hypothesis states that discipline and motivation partially or individually influence employee morale in communication and informatics in the city of Sibolga is acceptable. Meanwhile, from the results of the F test, it is known that the calculated F value is 40,178 > F table 3.17 and a significance of 0.000 <0.05 so that the hypothesis stating that discipline and motivation have a joint or simultaneous significant effect on employee morale in communication and informatics in the city of Sibolga is acceptable.]]>
