JURNAL EKONOMI DAN BISNIS AIRLANGGA
JURNAL EKONOMI DAN BISNIS AIRLANGGA (J E B A) | JOURNAL OF ECONOMICS AND BUSINESS AIRLANGGA (Formerly Majalah Ekonomi) (p-ISSN: 2338-2686; e-ISSN: 2597-4564) is a scientific peer-reviewed journal published by Faculty of Economics and Business, Universitas Airlangga, Indonesia. Since established in 1981, JEBA is intended provide a medium for dissemination of original and quality research on various topic in economics and business.
The journal calls for articles reporting the research result on accounting, economics, islamic economics and management, and other related fields to be published three times a year (April, August and December). JEBA welcomes for collaboration with profession assocations, research centers and scientific forum such as seminar and confrences.
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<![CDATA[PENGARUH JUMLAH WAJIB PAJAK BADAN, PEMERIKSAAN PAJAK, TINGKAT KEPATUHAN WAJIB PAJAK BADAN TERHADAP PENERIMAAN PAJAK PENGHASILAN DI KPP PRATAMA TAMBORA ]]>
<![CDATA[MIRANDA TURUSAKA SAU]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 29 No. 1 (2019): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V29I12019.25-36
<![CDATA[Directorate General of Taxation difficulties to achieve the target of tax revenue. A number of attempts were made. Through extra efforts, DJP will explore the potential tax revenue. According to Darmin Nasution, to raise the tax rate, the only way is with intensification and extensification. Factors that represent extensification and intensification are the number of taxpayers, number of tax inspection and taxpayer compliance level.The research aimed to find out whether the revenue of income tax at Tambora Tax Office Service influenced by the number of Corporation Taxpayers, number of tax inspection, and Taxpayer compliance level. The number of Corporation Taxpayers is measured by the number of effective corporation taxpayers. The number of tax inspection is measured by the number of legal products published. The Taxpayer Compliance level is measured from the ratio of the number of Corporation Monthly Tax Return act 25 reported on time with the number of effective corporation taxpayer. The Income Tax revenue is the total revenue of corporation income tax act 25.This study used multiple linier regression with quantitative data that obtained from Tambora Tax Service Office for the period of Januari 2010 untill Juni 2013. This research states that the number of Corporation Taxpayers, Taxpayer compliance level has an influence on the income tax revenue at Tambora Tax Office Service. While the number of tax inspection does not have an influence on the income tax revenue at Tambora Tax Office Service.]]>
<![CDATA[PENGARUH PENYISIHAN PENCADANGAN ASET, KUALITAS KREDIT, DEWAN KOMISARIS, KOMITE AUDIT, UKURAN DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA ]]>
<![CDATA[FABIO DANIEL HUTAPEA]]>;
<![CDATA[Ardianto Ardianto]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 30 No. 1 (2020): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V30I12020.14-28
<![CDATA[Introduction: This research is aimed to prove whether the banking management did the earnings manipulation by loan loss provision, determination of non performing loan and whether the characteristics of supervisory organs in Good Corporate Governance would influence the earnings management practice.Methods: The data analysis method used in this study is moderated regression analysis. This research was conducted in Indonesia's banking sector from 2011 to 2013.Results: This research proves that loan loss provision, non performing loan, size of commisioner board, audit commitee meeting frequency have no affect to the earnings management. While bank size affect the earnings management significantly. The quality of auditor has no affect to the relation between loan loss provision, non performing loan to the bank’s earnings management.Conclusion and suggestion: Disclosure policies with respect to the criteria for granting management bonuses and the nature of transactions, requirements and restrictions on creditors regarding loans received by banks will complement research based on positive accounting theory in banking.]]>
<![CDATA[BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PADA RUMAH SAKIT UMUM DAERAH dr. SOEDONO MADIUN ]]>
<![CDATA[Urip Purwani]]>;
<![CDATA[Andry Irwanto]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 28 No. 1 (2018): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V28I12018.74-83
<![CDATA[This study is to design strategy maps and Key Performance Indicator (KPI) within the concept of balanced scorecard in RSUD dr. Soedono Madiun. This study is expected to provide input to RSUD dr. Soedono Madiun in designing balanced scorecard, strategy maps, and KPI. The result of this study,showed the customer perspective of RSUD dr. Soedono Madiun comprises the increase of customer satisfaction, and number of patients. Internal business perspective comprises the enhancement of service and administrative quality. Learning and growth perspective comprises the improvement of power capability, facility, and employee benefits. The financial perspective comprises the enhancement of self-reliance, inc, and improvement of operational cost management of the hospital]]>
<![CDATA[PENGARUH IKLIM ORGANISASI TERHADAP KINERJA DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Fajri Nur Hidayat]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 29 No. 2 (2019): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V29I22019.94-107
<![CDATA[Introduction: Division of research and development to produce performance played a central role in the form of technological innovation cultivation of sugar cane and innovation performance of the global industrial competition. Required organizational climate that support performance improvement and business development research staff. Mutual support and encouragement in every settlement between management and employees work will provide a comfortable atmosphere in the performance of employees. High motivation for staff to be able to grow a maximum potential and competence of employees wants to work hard to realize the company's strategic objectives.Methods: To examine these issues, a questionnaire distributed to 35 staff in research and development of PTPNXI (Persero). The collected data were analyzed using SPSS analysis techniques. Results: The results showed that the significant effect of organizational climate on employee performance. Thus a good organizational climate will cause the employee improve performance. Good organizational climate and always oriented employment relationship in shaping the behavior of employees can motivate employees that will result in optimal performance of employees at work.Conclusion and suggestion: Managerial advice to do is apply organizational climate in PTPN XI (Persero) staff research and development efforts should be made clear again that the work climate that is able to adapt to the situation and condition of the employee. The next suggestion, leaders continue to increase employee motivation by not ignoring the rights and interests of employees as provide promotional opportunities, improved employee supervision system, increase confidence in the leadership, and maintain harmonious relationships between colleagues.]]>
<![CDATA[DETERMINANTS OF FEMALE WORKERS ON ECONOMIC GROWTH ]]>
<![CDATA[Mohammad Ilham Azizi]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 31 No. 1 (2021): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V31I12021.40-50
<![CDATA[Introduction: This study aims to find out what influences the Provincial Economic Growth in the Java Island if seen from female workers through the some variables, namely life expectancy of female, female's income contributions, and female as professionals.Methods: In this study using secondary data for 8 years from 2011 - 2018. The data analysis method used in this study is panel data regression analysis method. There are independent variables consisting of female's life expectancy, female's income contribution, and female as professionals. While the dependent variable is economic growth.Results: Based on the results of this study, it can be concluded that life expectancy has no significant effect on economic growth. The contribution of female's income has a significant effect on economic growth. Female as professionals has an insignificant effect on economic growth.Conclusion and suggestion: The central or regional government, the ministry of manpower and the ministry of female's empowerment and child protection or related institution to conduct training and human resource development for female by means of development activities in creating employment expansion, improving the quality of productive workforce and increasing the welfare of the workforce.]]>
<![CDATA[PENGUNGKAPAN LAPORAN KEBERLANJUTAN DAN MODAL INTELEKTUAL TERHADAP NILAI KAPITALISASI PASAR DENGAN PEMODERASI TATA KELOLA PERUSAHAAN ]]>
<![CDATA[Citra Novi Sunarto]]>;
<![CDATA[Zaenal Fanani]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 30 No. 2 (2020): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V30I22020.81-99
<![CDATA[Introduction: Penelitian ini ingin membuktikan apakah pengungkapan informasi keberlanjutan dan modal intelektual adalah informasi yang bersifat voluntary atau sukarela diharapkan dapat meningkatkan kinerja perusahaan, yang telah dilakukan oleh beberapa peneliti sebelumnya. Kinerja perusahaan dapat ditinjau dari beberapa aspek, namun penelitian ini berfokus pada pencapaian nilai kapitalisasi pasar, dan harus didukung dengan adanya mekanisme tata kelola perusahaan yang baik. Hal ini dikarenakan konsep pengungkapan sukarela merupakan kesadaran dan juga kepekaan dari para pemegang saham perusahaan, yang juga menyangkut kelangsungan hidup perusahaan. Methods: Penelitian ini dilakukan pada BUMMN di Indonesia dengan periode penelitian tahun 2009-2012.Results: Hasil penelitian menunjukkan bahwa pengungkapan informasi laporan berkelanjutan dapat memengaruhi nilai kapitalisasi perusahaan, sedangkan pengungkapan modal intelektual tidak. Untuk pengaruh moderasi, dapat dilihat bahwa hampir semua mekanisme tata kelola perusahaan yang terdiri dari kepemilikan manajer, kepemilikan pemerintah, komisaris independen, komite tata kelola perusahaan, komite audit tidak dapat memperkuat hubungan pengungkapan laporan berkelanjutan terhadap nilai kapitalisasi pasar.Conclusion and suggestion: BUMN yang terdaftar di Bursa Efek Indonesia harus melakukan reformasi tata kelola perusahaan agar mampu meningkatkan nilai kompetitifnya di pasar modal.]]>
<![CDATA[ANALISIS VALUE CHAIN DALAM UPAYA PENINGKATAN COMPETITIVE ADVANTAGE ]]>
<![CDATA[Ratna Christiana Dewi]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 27 No. 2 (2017): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V27I22017.238-253
<![CDATA[Introduction: This study aims to identify primary activities in the value chain analysis process to increase competitive advantage (competitive advantage) in order to support the cost leadership strategy of East Java Youth Lodging in order to survive and win with other tourist lodges and inns in Surabaya.Methods: This research uses a qualitative approach with the method chosen is a case study, while the type of this research is exploratory research.Results: The result of this research is that East Java Youth Lodging still has the opportunity to develop and compete in facing business threats because the Youth Lodging currently has a cost leadership strategy. East Java Youth Lodging as one of the accommodation services that offers cheaper prices with services and facilities that are no less than tourist lodges and other inns in Surabaya.Conclusion: Through the indication of primary activities with the value chain analysis process identified cost drivers that create opportunities for cost reduction, especially in logistics, so that the reduction in costs can be used as an increase in competitive advantage for East Java Youth Lodging.]]>
<![CDATA[KESADARAN PERSEPSI TENTANG KEADILAN DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN DI KOTA PALU ]]>
<![CDATA[Ni Nyoman Kristian Mediawati]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 28 No. 2 (2018): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V28I22018.117-127
<![CDATA[Tax Compliance issue is a constraint in optimizing tax revenue. Tax compliance is the main thing that supports the course of the selfassessment system which in this system obligatory role of the taxpayer is required to realize the achievement of tax revenue. Through optimal effort, DPPKAD always trying to explore the potential tax revenue by raising awareness, public facilities and the quality of their fulfillment of tax services. This study focuses on the awareness of the taxpayer based on the research Suryadi (2008). Perceptions of fairness based on the research that has been conducted by Saad (2009). Tax and service quality based on the research that has been done by Umaimah (2011). This study uses multiple linear regression with taxpayer data obtained from the Office of Financial Management Services Regional Asset registered until 2013. This study proves that the awareness, perceptions of fairness and quality of service significant and positive impact on tax compliance restaurants in the city of Palu]]>
<![CDATA[PENGARUH RATA-RATA LAMA SEKOLAH DAN PERTUMBUHAN EKONOMI SERTA PENYERAPAN TENAGA KERJA TERHADAP PERSENTASE PENDUDUK MISKIN ]]>
<![CDATA[Muhamad Arif W.]]>;
<![CDATA[Siti Umajah i Masjkur]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 28 No. 1 (2018): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V28I12018.22-41
<![CDATA[Introduction: East Java is one of the provinces with good economic performance: high economic growth accompanied by increased employment, increased average length of schooling, and decreased poverty. However, the poverty rate in East Java is still relatively high. This study aims to examine and analyze the effect of the average length of schooling, economic growth, and labor absorption on the percentage of poor people in districts and cities in East Java in 2007-2011. Methods: This study uses the path analysis method. This method was chosen because it is able to explain the direct and indirect effects between the independent variables and between the independent variables and the dependent variable based on a model built from previous theory and research. Results: The results showed that the average length of schooling had a negative effect on labor absorption, labor absorption had a positive effect on the percentage of poor people, so that the average length of schooling had an indirect negative effect on the percentage of poor people through labor absorption. Economic growth has a direct positive effect on labor absorption and indirectly on the percentage of poor people, but has a direct negative effect on the percentage of poor people. Conclusion and suggestion: It is necessary to map the quality and specifications of education required by employment. The link and match program between the world of work and education needs to be reconsidered, not only in higher education but also at secondary level education.]]>
<![CDATA[PENERJEMAHAN RENCANA STRATEGI MENJADI PROGRAM KEGIATAN MENGGUNAKAN BALANCED SCORECARD UNTUK PENGUKURAN KINERJA DAN AKUNTABILITAS DINAS LALU LINTAS DAN ANGKUTAN JALAN ]]>
<![CDATA[Wahyudi Wahyudi]]>;
<![CDATA[Bambang Tjahjadi]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Airlangga Vol. 30 No. 2 (2020): JURNAL EKONOMI DAN BISNIS AIRLANGGA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Airlangga ]]>
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DOI: 10.20473/jeba.V30I22020.151-163
<![CDATA[Introduction: The purpose of this study is intend to knowing the level of understanding of person who make initiative related to the strategic plan of Dinas Lalu Lintas dan Angkutan Jalan Provinsi Jawa Timur; also knowing the methods used in elaborating a strategic plan into initiative; c. Knowing the performance measurement has been using as expected; and provide inputregarding the efforts that need to be done in translating strategicplans.Methods: This study uses the Balanced Scorecard model as a strategic management system to translate the strategic plan into an activity program at the Road Traffic and Transportation Office of East Java Province.Results: The results of this research indicated that a Vision Statement Dinas Lalu Lintas dan Angkutan Jalan Provinsi JawaTimur can not provide a clear picture about the success rate to be achieved; b. Mission Statement Dinas Lalu Lintas dan Angkutan Jalan Provinsi Jawa Timur have not been able todemonstrate the importance of the existence of the Office; c.Formulation of document strategic plan Dinas Lalu Lintas dan Angkutan Jalan Provinsi Jawa Timur has not been in accordance with what is expected; d. Realization of the budget that are noteffective and not performance oriented; e. Targetperformance of Dinas Lalu Lintas dan Angkutan Jalan Provinsi Jawa Timur has not been measured or is shaped qualitative rather than quantitative; f. Unavailability of data used as the basis for determining the level of achievement of a initiative.Conclusion and suggestion: The vision and mission statement of Dinas Lalu Lintas dan Angkutan Jalan Provinsi Jawa Timur needs to be restructure and rearrangement objectives, Goals and Strategies Department]]>
