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JEB17 : Jurnal Ekonomi dan Bisnis
Published by Universitas 17 Agustus 1945 Surabaya
ISSN : -     EISSN : 25034634     DOI : https://doi.org/10.30996/jeb17
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
JEB17 : Jurnal Ekonomi dan Bisnis is a journal for academics and practitioners, and is a double-blind, peer-reviewed academic journal that publishes conceptual articles and measures high-quality developments in the fields of economics, business and related disciplines.
Arjuna Subject : -
Articles 184 Documents
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PENGARUH IMPLEMENTASI METODE E-BILLING DAN MANUAL UNTUK WAJIB PAJAK BADAN TERHADAP PENERIMAAN PAJAK Mardianto, Totok
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 01 (2026): Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i01.133329

Abstract

This research aims to obtain empirical evidence whether there is an influence of the application of e-billing methods and corporate taxpayer manuals on tax revenues at the Surabaya Pratama Tax Service Office. The population in this study were all corporate taxpayers registered at the Surabaya Pratama Tax Service Office. The sample used a purpose sampling method based on judgment (Judgment Sampling). The data used is secondary data in the form of total tax revenue, both nominally and by number of transactions. The statistical method used to test the hypothesis is multiple regression analysis and difference tests. Based on the results of the analysis carried out, it shows that in nominal data the application of e-billing does not have a significant effect on tax revenues, while manual receipts have a significant effect. In transaction data, the application of e-billing and manual methods has a significant effect on tax revenues. The variable method of implementing e-billing and manual has more influence on tax revenue on transaction data than nominal data at KPP Pratama Surabaya. Keywords: e-billing method, manual method, and tax revenue
FINANCIAL PERFORMANCE ANALYSIS OF PT. INDOFOOD CBP SUKSES MAKMUR TBK YEAR 2023-2024 USING ACTIVITY RATIO Dedali, Shindu Hargo
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 01 (2026): Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i01.133330

Abstract

We conducted research to analyze the financial performance of PT. Indofood CBP Sukses Makmur Tbk. The objective was to evaluate activity ratios using two types of ratios: Total Asset Turnover Ratio and Fixed Asset Turnover Ratio for the period 2023 to 2024.Then, this financial report was analyzed using quantitative descriptive methods. The data source was taken from the financial statements of PT. Indofood CBP Sukses Makmur Tbk for the period 2023-2024. The purpose of this research is to enable the company to measure and analyze its financial performance through the analysis of these two ratios. This will enable the company to effectively manage its liabilities and ensure smooth cash flow. Thus, the company's management is expected to be able to repay debts and run its business operations effectively. Keywords: Fixed Asset Turnover Ratio, Total Asset Turnover Ratio, & Financial Performance
Implementasi Sertifikasi Halal terhadap Pendapatan Pelaku Usaha Kripik Bintang Sembilan Di Bululawang Wicahyono, Agus; Kuryanto, Asib Dwi; Salam, Abdus; Hasanah, Kemala
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 01 (2026): Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i01.133331

Abstract

The inclusion of a halal label on products significantly influences consumer trust, which in turn positively impacts company profits. Currently, some business actors perceive halal certification merely as a fulfillment of Islamic religious obligations, while a smaller portion recognize that halal certification can also enhance business revenue. This study aims to examine the benefits experienced by the owners of Bintang Sembilan Chips in Bululawang, a business operating in the food industry, after obtaining halal certification from the Indonesian Ulema Council (MUI), using Porter’s Value Chain approach. The data collected includes the value chain, general profile of the business owners, challenges encountered, and benefits gained after obtaining halal certification, which were obtained through questionnaires. The results indicate that implementing halal standards can increase the revenue of Bintang Sembilan Chips in Bululawang. This increase is attributed to enhanced consumer trust and purchasing interest in halal-certified products, the ability to access a broader market, and opportunities to participate in government-promoted programs. Based on the economic benefits observed, it can be concluded that possessing halal certification has a positive impact on the business owners’ income. Keywords: Business Revenue, Halal Certification, Business Owner
PENGARUH INTENSI MELAKUKAN KECURANGAN TERHADAP PERILAKU KECURANGAN AKUNTANSI DENGAN MODERASI TEKNOLOGI INFORMASI Mas’udah, Alysia Lailatul; Aulia, Yoosita
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 01 (2026): Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i01.133332

Abstract

Abstract This study aims to analyze the influence of accounting fraud intentions on accounting fraud, with information technology as a moderating variable at SPX Express Hub Pabean Cantikan Surabaya. This study used a quantitative approach with primary data obtained through questionnaires distributed to 80 respondents. The data analysis methods used were multiple linear regression and moderated regression. Prior to hypothesis testing, the data were examined through validity, reliability, and classical assumption tests. The results showed that accounting fraud intentions and information technology had no significant effect on accounting fraud. Furthermore, information technology was unable to moderate the influence of accounting fraud intentions on fraudulent behavior. These findings indicate that accounting fraud is more influenced by factors other than the research variables. Keywords: fraud intention, accounting fraud, fraudulent behavior, information technology, moderation

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