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IDEL WALDELMI
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INDONESIA
Jurnal Ilmiah Ekonomi dan Bisnis
ISSN : 18299822     EISSN : 24429813     DOI : https://doi.org/10.31849/jieb.v17i2
Core Subject : Economy, Science,
Jurnal Ilmiah Ekonomi dan Bisnis invites academics and researchers who do original research in the fields of economics, management and accounting, including but not limited to: Development Economics Monetary Economics, Finance and Banking International Economics Public Economics Economic development Regional Economy Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Articles 13 Documents
Search results for , issue "Vol. 20 No. 1 (2023)" : 13 Documents clear
MASIH RELEVANKAH TEORI PORTOFOLIO MODERN? Erik Alghifari; Bayu Setia; Nugraha Nugraha; Maya Sari
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 1 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i1.8536

Abstract

There have been many criticisms of modern portfolio theory. The framework of modern portfolio theory is static, modern portfolio theory assumes that assets are normally distributed. But in times of financial crisis or pandemic, asset class correlations increase, and assets lose value more than normal distributions would expect. This study empirically whether it is possible to apply modern portfolio theory using additional criteria. The criteria proposed are based on financial ratio analysis, using debt ratios expressed as debt to equity and profitability ratios expressed as return on assets. Based on the analysis, modern portfolio theory can be applied using these additional criteria. The analysis shows that portfolios that have a low debt to equity and portfolios with low asset returns or have good performance. But when viewed from the risk, portfolios with a debt to equity ratio of less than one are more diversified so that they are low risk, as well as portfolios with a return on assets of more than 0.1 have a low risk. Risk-averse investors who are trying to experience losses in times of financial turmoil or the current Covid-19 pandemic can add criteria that do not refer to the normal distribution. This research brings new alternative techniques to investors and adds a new dimension to the ongoing relevance of modern portfolio theory.
KEMANDIRIAN DAN KEMAMPUAN KEUANGAN DAERAH DAN DAMPAKNYA TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI RIAU Sri Maryanti; Hefrizal Handra; Efa Yonnedi
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 1 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i1.12292

Abstract

The study aims to analyze regional financial independence, regional financial capabilities, and their impact on economic growth in Riau province. To analyze it, it uses the calculation of the ratio of financial independence and the ratio of regional financial capabilities and uses the degree of fiscal decentralization, while the economic growth rate uses the PDRB of Riau province. Data was used in 2017-2022 with data processing using the Stata 15 application. From the analysis, the level of financial independence in Riau province for 2017-2019 is very low with an instructive relationship pattern, meaning that the central government is dominant in financial independence when compared to the role of the Riau provincial government itself. In 2020-2022, the ratio of financial independence of the Riau province is low with a pattern of constructive relations, meaning that the role of the central government is slightly reduced and the role of the central government, in this case, is only a consulting provider related to the implementation of regional autonomy in the Riau region. The ratio of regional financial capabilities in Riau province is still in the sufficient category for 2017-2018 and 2021-2022 and the category is less for 2019-2020, meaning that the role of the central government is still needed but not as large as the previous year. Partially only the financial capabilities of the regions affect economic growth but simultaneously both free variables have no effect. This means that the higher the regional financial capability, the more economic growth in Riau. If regional financial independence is higher, it will not have an impact on increasing economic growth in Riau.
DETERMINAN DETERMINAN BUDAYA ORGANISASI TERDAHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Muhammad Farhan Juliansya; Tasril Tasril; Murnawati Murnawati
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 1 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i1.12819

Abstract

Human resource “management in an organization can be interpreted as supervising employees to ensure that they produce optimum performance in order to achieve organizational goals. Employee performance is the achievement of work results both in quality and quantity in carrying out their duties as their responsibilities. The research objective is to examine the influence of organizational culture on job satisfaction, as well as the influence of organizational culture and job satisfaction on employee performance at PT. Citra Intel Primary Pekanbaru. This study uses a quantitative and descriptive approach to see the causal relationship of the variables studied. The census method was used in taking a sample of 38 employees. PLS SEM analysis was used to evaluate the hypothesized model statistically using PLS software version 3.2.9, and to determine the extent to which the hypothesized model is consistent with the sample data. The findings of this study indicate that organizational culture has a positive and significant effect on job satisfaction. Organizational culture and job satisfaction each have a positive and significant effect on employee performance. Job satisfaction can function as an intervening variable for the relationship between organizational culture and employee performance” which shows a positive and significant influence
KOMPETENSI PERANGKAT DESA DAN KEPEMIMPINAN KEPALA DESA DALAM IMPLEMENTASI REFOCUSING ANGGARAN Alimurrahman; Moh. Faisol
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 1 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i1.8835

Abstract

Budget refocusing is the Presidential Instruction Number 4 of 2020 concerning Refocusing Activities, Budget Reallocation, and Procurement of Goods and Services in the Context of Accelerating the Handling of Covid 19. This study aims to examine the effect of village apparatus competence and village head leadership on the implementation of budget refocusing on village governments in the Sumenep district. The object of this research is the village government in Sumenep Regency which is located in the mainland area, with a total of 106 respondents. The research data was tested using SPSS software. The results showed that the competence of village officials had an effect on the implementation of village government budget refocusing, while the leadership of the village head had no effect on the implementation of village government budget refocusing. The implication is that the competencies possessed by village officials such as education level, technical experience, and creativity become big capital in implementing a policy.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK RAKYAT INDONESIA (PERSERO) TBK (SEBELUM DAN SESUDAH DILUNCURKAN SATELIT BRISat) Nurhayani Lubis; Hardi Hardi; Sri Maryanti
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 1 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i1.10065

Abstract

This research was conducted to see how the company's financial condition before and after the launch of the satellite. Where for Bank Rakyat Indonesia, Tbk, one of the strategies used is to invest in technology, namely by launching a satellite called BRIsat. With the launch of BRISat, it can help BRI in providing the best service. And also by having its own satellite, BRI can expand its service coverage to remote areas and maximize services. In its development, of course, it is hoped that there will be differences in the company's performance before and after the launch of the satellite. From the results of testing 9 hypotheses using SPSS, only 4 hypothesis tests were accepted. Namely on the variables ROE, BOPO, CAR, and DER. The other variables are QR, LDR, LAR, ROA, and NPM variables whose test results are not accepted. So it can be concluded as a whole that BRI's technology investment through BRISat has the most influence on bank management in managing capital, the efficiency of a bank's management performance and bank distribution in carrying out its operational activities, affects the adequacy of a bank's capital, and affects debt and equity.
SUSTAINABLE STRATEGY FOR THE POTENTIAL OF KELAPAN MARINE TOURISM THROUGH THE DEVELOPMENT OF COMPONENT 4A IN BANGKA SELATAN DISTRICT Falih Nasrullah; M. Parulian Hutagaol; Lala M. Kolopaking
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 1 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i1.13541

Abstract

Penelitian ini bertujuan untuk menganalisis komponen 4A dan strategi pengembangan komponen 4A yaitu Atraksi, Aksesibilitas, Amenitas dan Fasilitas Penunjang pada wisata bahari Pulau Kelapan. Pulau Kelapan memiliki banyak obyek wisata bahari yang potensial dan Pulau Kelapan merupakan bagian dari Kawasan Super Prioritas Pariwisata Andalan di Provinsi Bangka Belitung. Namun, potensi wisata bahari di Pulau Kelapan belum dikelola secara optimal oleh pemerintah daerah. Oleh karena itu, kondisi komponen obyek wisata bahari memiliki banyak kendala, seperti keterbatasan prasarana, kurangnya promosi, sarana dan prasarana penunjang masih sangat terbatas. Akibatnya, sektor pariwisata belum mampu memberikan pengaruh yang signifikan terhadap pertumbuhan ekonomi daerah. Metode penelitian ini bersifat deskriptif kualitatif, yaitu mendeskripsikan fakta dan secara nyata, melalui teknik pengumpulan data wawancara observasi dan dokumentasi informan penelitian menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa pengembangan wisata bahari di Pulau Kelapan belum optimal, masih banyak yang perlu dikembangkan pada masing-masing komponen tersebut.
ANALISIS PENGARUH MODAL, LIKUIDITAS, EFISIENSI, SUKU BUNGA SBI, INFLASI, DAYA BELI DAN UKURAN PERUSAHAAN TERHADAP KUALITAS KREDIT PADA BANK BUMN Liviawati Liviawati; Gusmarila Eka Putri; Jeni Wardi
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 1 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i1.8389

Abstract

RINGKASAN Perusahaan – perusahaan besar memiliki struktur modal yang dikuasai oleh hutang terutama hutang bank jangka panjang. Kebanyakan perusahaan-perusahaan besar melakukan peminjaman pada bank pemerintah. Oleh sebab itu selama tahun 2020 NPL bank pemerintah terus meningkat. Untuk menghindari peningkatan yang tajan terhadap NPL bank BUMN tersebut maka pemerintah mengambil kebijakan restrukturisasi hutang. Bahkan mulai dari maret 2020 sampai dengan desember 2020 perusahaan-perusahaan itu diberikan keringanan untuk tidak membayar cicilan cukup hanya membayar bunganya saja. Bahkan pelaku UMKM yang menggunakan fasilitas kredit KUR disubsidi pemerintah untuk pembayaran bunga. Bank BUMN telah melakukan rekstrukturisasi kredit cukup besar terhadap debitur terdampak pandemi covid 19 sepanjang 2020. Dari jumlah debitur yang telah mendapatkan relaksasi tersebut tetap ada yang masuk dalam kategori berisiko tinggi sehingga berpotensi turun kasta kedalam kredit bermasalah atau NPL. Sebagian bank memprediksi rasio NPL di tahun 2021 ini masih berpotensi lebih tinggi dari tahun sebelumnya mengingat fasilitas rekstrukturisasi kredit tidak lagi bisa diberikan kepada debitur yang masih tetap mengalami pemburukan kinerja setelah mendapatkan strukturisasi tahap pertama.Tujuan dari penelitian ini adalah untuk menganalisis faktor internal dan eksternal yang mempengaruhi Non performing loan bank BUMN yang terdiri dari CAR, LDR, NIM, BOPO, suku bunga SBI,ukuran perusahaan, dan daya beli. Populasi dalam penelitian ini adalah bank BUMN yang terdaftar di BEI. Pengambilan sampel dalam penelitian ini dilakukan dengan full sampling . Jenis data yang digunakan merupakan data yang diambil dari laporan keuangan serta data-data publkasi seperti tingkat suku bunga pasar.Teknik analisis data yang digunakan untuk penelitian ini adalah menggunakan analisis regresi berganda. Hasil penelitian ini bahwa secara parsial, CAR, BOPO dan total aset berpengaruh terhadap NPL sedangkan LDR,GDP, inflasi dan tingkat bunga SBI tidak berpengaru terhadap NPL bank BUMN. Secara simultan CAR,LDR,BOPO, total aset, GDP, tingkat bunga SBI dan inflasi berpengaruh terhadap NPL bank BUMN Kata Kunci : Non Performing Loan, Bank, BUMN
AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI FENOMENOLOGI PADA DESA LAMUNDE KECAMATAN WATUBANGGA KABUPATEN KOLAKA): AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI FENOMENOLOGI PADA DESA LAMUNDE KECAMATAN WATUBANGGA KABUPATEN KOLAKA) Irmayanti Irmayanti; Syamsuri Rahim; Sumarni Sumarni
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 1 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i1.9406

Abstract

concerning Village Financial Management Article 43-62. Meanwhile, the implementation This study aims to determine how the accountability of Village Fund management which includes planning, implementation, administration, reporting and accountability in Lamundre Village, Watubangga District, Kolak Regency. The research method used is a qualitative phenomenological research method . The data analysis technique used is a qualitative descriptive analysis technique using the Miles and Huberman model. Activities in data analysis are: data reduction, display, and conclusion drawing/verification. Sources of data are primary data and secondary data. Data collection techniques were carried out by observation, interviews, and documentation.The results of the study show that: (1) Planning has implemented the principles of participation and transparency, however in implementing the principles of participation and transparency still need to be improved in order to obtain quality planning results. (2) Implementation , at this stage the Village Government has implemented the principle of accountability related to receipts and expenditures in accordance with with Permendagri No. 20 of of the principles of transparency and accountability by the Activity Implementation Team (AIT) not yet fully done . (3) Administration at this stage in general has implemented the principle of accountability and is in accordance with the administration as stated in Permendagri Number 20 of 2018 concerning the management of Village Finance in articles 63-64. (4) Reporting and accountability in the reporting stage of the village government has applied the principle of reporting accountability in accordance with Permendagri No. 20 of 2018 concerning Village Financial Management article 68. Meanwhile, Village Fund Accountability in Lamundre Village, Watubangga District, Kolaka Regency is integrated with APBDes accountability. This is in accordance with Permendagri Number 20 of 2018 articles 70-71 regarding village financial reporting and accountability. However, horizontal accountability is still considered insufficient to describe the application of the principle of accountability to the community, as well as increasing the capacity of the village apparatus in order to create a perfect application of the principle of accountability in the management of Village Funds in Lamundre Village. Keywords: accountability, village fund management
SPIRIT AT WORK FROM WORK MOTIVATION ASPECTS, WORK DISCIPLINE AND PHYSICAL WORK ENVIRONMENT: EMPIRICAL STUDY Fahrur Rozy; Purbo Jadmiko
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 1 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i1.9616

Abstract

This study aims to determine the effect of work motivation, work discipline, and physical work environment on employee spirit at work at the Pariaman City Fire Department. This research was conducted at the Pariaman City Fire Department. The population in this study was 72 people. This sampling method is the census method. The type of data used is primary data through questionnaires. The data analysis method used is multiple linear regression analysis. The results showed that work motivation, work discipline, and physical work environment had a positive effect on work spirit at work. The implication that can be made from the results of this research is to continue to transform in terms of maintaining employee spirit at work. The proportion of respondents who are dominated by men is one of the limitations of the generalization of the results of the study.
DETERMINAN NILAI PELANGGAN DAN PENGARUHNYA TERHADAP POSITIVE WOM PADA PENGGUNA SHOPEE DI DAERAH ISTIMEWA YOGYAKARTA Elsi Maya Intan; Joko Setyono
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 1 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i1.10109

Abstract

This study aims to identify the determinants of customer value and its effect on positive WOM on shopee users in DIY. The model built includes six variables, four independent variables and two dependent variables. Variables that have positions as independent variables are reputation, advertising attractiveness, testimonials, and ratings. variables that act as dependent variables are customer value and Positive WOM. Data analysis was carried out using the Canonical Corelation Analysis approach. The data used are primary, quantitative, and cross-sectional data. Data were collected from 240 respondents by distributing questionnaires using a Likert scale with five answer choices. Data analysis was carried out with the help of the SPSS 23 For Windows application. Based on the results of tests that have been carried out using the canonical correlation test or multivariate test (MANOVA), seen from the test results there are significant values in groups but not individually, then continued with canonical weight and canonical loading tests to measure how far or how big X ( reputation, advertising attractiveness, testimonials and ratings) affect Y1 (customer value) and Y2 (positive WOM). In canonical weight Y1 has a value of 0.31262 and Y2 has a value of 0.58776. in the canonical loading table, it is known that the value of Y1 is 0.31661 and Y2 is 0.75826. Judging from the results that there is a significant group and loading but not individually and in weight. This means that reputation has little effect on Y1 (customer value) and Y2 (positive WOM) for shopee users in DIY.

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