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Contact Name
Lohana Juariyah
Contact Email
lohana@um.ac.id
Phone
+6281328379547
Journal Mail Official
jurnalekobis@um.ac.id
Editorial Address
Gedung E4-108 Fakultas Ekonomi - Universitas Negeri Malang Jl. Semarang 5 Malang, 65145 Jawa Timur - Indonesia
Location
Kota malang,
Jawa timur
INDONESIA
Ekonomi Bisnis
ISSN : 08537283     EISSN : 25280503     DOI : 10.17977
Core Subject : Economy,
EKONOMI BISNIS (Economics, Management, and Business Journal) is a scientific dan peer-reviewed journal published twice a year (May and October) by Department of Management, Faculty of Economics, Universitas Negeri Malang, Indonesia. Ekonomi Bisnis tries to serve as a communication media, dissemination and exchange of information and also as an outlet of publication from scholarly (empirical and theoretical) in Business, Management, and Economics field.
Articles 129 Documents
The Digital Asset Contribution Toward the MSME’s Performance in Bekasi during COVID-19 Pandemic Era Apriani, Siti Zulaikha Dwi; Kaban, Reny Fitriana; Pasaribu, Popy Novita
Ekonomi Bisnis Ekonomi Bisnis, Volume 26, No.2, July 2021
Publisher : Departemen Manajemen Fakultas Ekonomi dan Bisnis Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um042v26i2p%p

Abstract

This study aims to determine the contribution of digital assets such as social media, websites, and online marketplace to the performance of MSMEs of Bekasi City in the era of the Covid-19 pandemic. The population in this study is business owners/managers with a maximum annual turnover of 10 billion rupiah and assets of 50 billion rupiahs. This research uses a quantitative approach with the primary data source in the form of a questionnaire. Using Partial Least Square as a data processing and analysis technique, the results show that the social media, website, and online marketplace have been proven to have a contribution to the performance of MSMEs in Bekasi City, especially during the Covid-19 pandemic.
The Political Connection and Tax Aggressiveness Impact to Firm Values of Indonesian Mining Sector 2016-2018 Sulastri Sulastri; Norma Dwi Kartika Sari
Ekonomi Bisnis Ekonomi Bisnis, Volume 26, No.1, Maret 2021
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um042v26i1p1-12

Abstract

This study is conducted to understand the impact of political connection and tax aggressiveness to the firm value, since the previous studies findings are inconclusive. The data used in this study are annual reports from 22 mining sector companies in Indonesia for 2016-2018 period. The data collection method uses secondary data from the Indonesia Stock Exchange website (www.idx.com). After analyze by multiple linear regression technique, the results show that tax aggressiveness has an effect on firm value. However, political connections have no effect on company value. Therefore, it is clear that political connection is less crucial in determining firm value, especially for mining industries in Indonesia because they are already well-established and less competitive. However, tax aggressiveness can be considered as a factor in influencing firm value in mining industries 
The Effectiveness of the Balanced Scorecard Method in Supporting Comprehensive Performance in the Tana Toraja Regional Public Hospital Rahma Gusmawati Tammu; Astriwati Biringkanae
Ekonomi Bisnis Ekonomi Bisnis, Volume 26, No.1, Maret 2021
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um042v26i1p27-39

Abstract

Public organizations need to carry out comprehensive performance measurements, considering that the main objective of public organizations is not only the financial aspect but also the service aspect for the community. The balanced scorecard is a performance measurement method that not only emphasizes quantitative-financial aspects, but also non-financial qualitative aspects, so it is very suitable to describe the performance of public organizations. This study aimed to analyze the effectiveness of the balanced scorecard in measuring the comprehensive performance of the Tana Toraja Regional Public Hospital. Balanced Scorecard includes four perspectives, namely financial perspective, customers, internal business processes, and growth and learning. The research method used is a descriptive quantitative method represented by the average value and the frequency distribution of the satisfaction level of each variable for the customer perspective, internal business processes, as well as growth and learning. Meanwhile, for the financial perspective used analysis of revenue growth, comparison of budget and revenue realization, and cost recovery rate. The results showed that the Balanced Scorecard was very effective in measuring the comprehensive performance of the Tana Toraja Hospital
The Effect of Working Capital Management on Profitability and Business Risk in Indonesian Manufacturing Companies Rahmat Setiawan; Artha Merika Indah Puspita Sari
Ekonomi Bisnis Ekonomi Bisnis, Volume 26, No.1, Maret 2021
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um042v26i1p40-49

Abstract

Company policies related to working capital are very important to note, given the amount of working capital as a proportion of company assets. The financial manager must be able to maximize the use of working capital for the benefit of shareholders. This research aims to assess and analyze the effect of working capital management measured by the cash conversion cycle on profitability and risk in manufacturing companies in Indonesia.  Data used are from financial statements of manufacturing companies listed on the Indonesia Stock Exchange and fulfill research requirements using with purposive sampling method amount to 81 companies from 2014 to 2018. The result of the study shows that the cash conversion cycle has a negative significant effect on the profitability and risk of the company.
Return On Asset, Audit Quality and Accrual Earning Management Practice of LQ 45 Companies Listed in IDX Murtianingsih Aning
Ekonomi Bisnis Ekonomi Bisnis, Volume 26, No.1, Maret 2021
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um042v26i1p50-64

Abstract

This study aims to analyze and test the effect of the variable Return On Asset and Audit Quality on earnings management practices at LQ 45 companies listed on the Indonesia Stock Exchange in the 2016-2018 period. The population consists of the LQ 45 companies listed on the Indonesia Stock Exchange. The researchers took the sample with the purposive sampling technique and resulted in 33 companies. The audit quality used is the auditor in the rank the big-four. The type of research is associative causal with quantitative data and secondary data using descriptive statistical analysis, classic assumption techniques, multiple regression analysis, coefficient of determination (R²), and t-test hypothesis. The research result stated that Return on asset dan audit quality has an effect positive and significantly on earnings management practice. An interesting research finding is that the managers of LQ 45 companies tend to do little accrual earnings management. 
Moderating Effect of Board Structure on Equity Market Timing—Capital Structure Relationship of Indonesian Manufacturing Companies Rahmat Setiawan; Acchedya Anugrahani
Ekonomi Bisnis Ekonomi Bisnis, Volume 26, No.1, Maret 2021
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um042v26i1p13-26

Abstract

Equity Market Timing is a relatively new capital structure theory taken by management to get sources of funds used by companies as corporate operational activities. This study examines and examines the effect of market timing equity as measured by using the (MTB) on capital structure as measured by using the book leverage ratio with the moderation of the board of directors structure. The sample used in this study was 80 companies. The data analysis method used is multiple regression. The results showed that MTB harmed capital structure. The moderating variable size of the board of commissioners and representatives of the board of directors weakens the negative impact of MTB on capital structure. An audit committee that did not measure the weaknesses or negative effects of MTB on capital structure.
Capital Expenditure Dynamics and Infrastructural Growth Nexus: Evidence from an oil - dependent economy Igbinedion, Sunday Osahon; Nnadozie, Obianuju Ogochukwu
Ekonomi Bisnis Ekonomi Bisnis, Volume 26, No.2, July 2021
Publisher : Departemen Manajemen Fakultas Ekonomi dan Bisnis Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um042v26i2p109-128

Abstract

The role of infrastructure in promoting economic development has long been acknowledged in the economic literature. In Nigeria, the basic physical infrastructure deficit has been identified as a major drag in the country's prospects for development. One major source of infrastructure financing is government capital expenditure. Unfortunately, capital expenditure over the years has been characterized by wide fluctuations, with attendant consequences on the level of infrastructural development. Thus, this study seeks to investigate the nexus between capital expenditure dynamics and infrastructural performance within the Nigerian context, utilizing the Fully Modified Ordinary Least Square (FMOLS) and Error correction procedure (ECM) and data from 1981 to 2018. Findings suggest that both capital expenditure dynamics and inflation rate have a negative and statistically significant impact on the level of infrastructure while the impact of foreign aid on infrastructural development was positive and significant. Accordingly, we recommend among others, the need for a suitable macroeconomic and regulatory framework that will encourage active private sector participation to sustainably support infrastructure investment. The monetary authorities can complement such efforts by implementing policies that will guarantee at most single-digit inflation rate in the economy.
The Influence of Brand Image on Brand Loyalty of Holywings Indonesia: The Role of Brand Trust to Building Consumer Engagement to Brands Handayani, Yuliasti Ika; Erwita, Monica Adjeng
Ekonomi Bisnis Ekonomi Bisnis, Volume 26, No.2, July 2021
Publisher : Departemen Manajemen Fakultas Ekonomi dan Bisnis Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um042v26i2p76-85

Abstract

Brands offer several benefits for consumers as well as for companies. A service brand not only indicates the quality of the service but also communicates a commitment to provide a certain type of experience. This study aims to explore the effect of brand image on brand loyalty, and how the role of brand trust in mediating these two variables. The research was conducted on visitors and connoisseurs of Holywings Indonesia bars and restaurants in Surabaya. The data were collected using a questionnaire as a research instrument, and the sample of this study was 100 respondents who live in Surabaya. The results of the study indicate that there is a significant positive relationship between brand image and brand trust, on brand loyalty of bars and restaurants Holywings Indonesia. Moreover, brand trust has a role as an intervening variable although the mediation model only shows a little contribution toward the context studied.
The Aviation Industry Development and The Economic Growth in Indonesia Utama, Bayu Dananjaya; Rezki, Jahen Fachrul
Ekonomi Bisnis Ekonomi Bisnis, Volume 26, No.2, July 2021
Publisher : Departemen Manajemen Fakultas Ekonomi dan Bisnis Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um042v26i2p86-96

Abstract

Competition in the air transportation service business is currently experiencing very rapid development. This study looks at the effect of economic growth, population density, and provincial land transportation in Indonesia on the number of passengers and the number of cargo. This study uses statistical data on air transportation released by the Central Statistics Agency (BPS). The regression method used is the Fixed Effect. This study indicates that GDP per capita and government policies regarding upper and lower limit fares showed a significant positive effect on the number of passengers when not using the time trend. Furthermore, trucks are indicated to significantly affect cargo when they do not use the time trend. The policy to impose tariff limits can upset the market balance. When applying the upper limit rate is below the equilibrium price, it can cause excess demand.
The Effect of Intellectual Capital Management on The Use of Management Accounting Practices in The SME Consumer Goods Industry in East Java Kristina, Natalia; Widyaningdyah, Agnes Utari; Rachmawati, Dyna
Ekonomi Bisnis Ekonomi Bisnis, Volume 26, No.2, July 2021
Publisher : Departemen Manajemen Fakultas Ekonomi dan Bisnis Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um042v26i2p97-108

Abstract

Increased business competition of Small and Moderate Enterprises, SME, makes each business unit eager to compete. The business units realize the achievement by managing the intellectual capital accurately and making a decision based on information of Accounting Practice Management. This research aims to determine the influence of intellectual capital management toward the accounting practice management of SMEs in good consumable industries in East Java. The researchers took the sample with a non-probability sampling technique. Then, they analyzed the data with Ordinary Least Square regression (OLS). The respondents were SME doers. They were 126 respondents with various backgrounds. This research used other approaches by adding a controlled variable, the years of business. The results statistically found a positive and significant influence of intellectual capital management with accounting practice management. Thus, Small and Moderate Enterprises, while managing their intellectual capital maximally, could influence the implementation of accounting practice management to provide supportive information in making an organizational decision. On the other hand, the years of business in this research did not significantly influence managerial practice in SMEs.

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