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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 245 Documents
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.
PENGARUH PENGETAHUAN ZAKAT,TINGKAT PENDAPATAN, TINGKAT KEIMANAN, KEPERCAYAAN TERHADAP MOTIVASI PETANI SAWIT DALAM MEMBAYAR ZAKAT HASIL PERKEBUNAN (STUDI KASUS PETANI DI KABUPATEN BENGKALIS-RIAU) Nanda Suryadi; Rimet Rimet
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.v20i1.11572

Abstract

The purpose of this study was to determine the effect of knowledge of zakat, income level, level of faith, trust in the motivation of oil palm farmers in paying zakat from plantation yields (Case Study of Farmers in Bengkalis-Riau Regency). This research was conducted in Bengkalis Regency. This research uses the Structure Equation Model (SEM) Smart Pls by analyzing the facts that have occurred. In this study, primary data were collected using a questionnaire with the Slovin sampling method totaling 99. Respondents in this study were oil palm farmers in Bengkalis Regency. This study produced interesting findings, including knowledge of zakat has a significant effect on motivation to pay zakat, income level has a significant effect on motivation to pay zakat Keywords Zakat Knowledge, Income Level, Faith Level, Trust, Motivation
QUALITY WORK OF LIFE DALAM MENINGKATKAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR, DAN KINERJA KARYAWAN Ryan Pahlawan
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.v20i1.12839

Abstract

This study aims to analyze the effect of quality work on organizational citizenship behavior and employee performance. The sample for this research is government-owned credit insurance employees in Riau Province, totaling 324 people. The technique used is the census method. The data analysis technique used is SEM-PLS. The results of this study indicate that a) quality of work life has a positive and significant influence on organizational citizenship behavior; b) quality of work life has a positive and significant influence on employee performance; c) organizational citizenship behavior has a positive and significant influence on employee performance; and d) quality of work life has a positive and significant influence on employee performance through organizational citizenship behavior. Based on the results of this study, companies must pay extra attention to employees, especially in a comfortable work environment, in order to create an increase in organizational citizenship behavior and employee performance
STATUTORY ATTRIBUTES OF FEMALE DIRECTORS AND EARNINGS QUALITY IN INDONESIA Yeasy Darmayanti
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.v20i1.13700

Abstract

All parties with an interest in the company need quality earnings information for economic decision making. This creates a moral hazard on the part of management to use various means in order to provide good news for these parties. This study aims to examine the effect of various attributes required by law (namely business education background, proportion, years of service, and foreign citizenship) related to the presence of women in top management on the earnings quality of companies in Indonesia. With the sample criteria set, 467 observations were obtained for companies listed on the IDX in 2015 - 2018. The results obtained indicate that the business education background and foreign citizenship of female directors affect earnings quality. Meanwhile, the proportion and tenure of female directors have no effect on earnings quality.
PROSPEK EKONOMI INDONESIA: PERSPEKTIF MAKROEKONOMI : Prospek Ekonomi Indonesia: Perspektif Makroekonomi Maryanti, Sri; Widayat, Prama; Lubis, Nurhayani
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 2 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i2.11093

Abstract

This study is a literary study that aims to analyze Indonesia's economic prospects from a macroeconomic perspective. This is very important considering that macroeconomic variables are very much used as indicators in economic development and growth. Such as inflation, the rate of population growth and so on. From this literature study, it was obtained that the Indonesian Economic Prospects for the future cannot be categorized as having a better prospect, this can be seen in the high level of displacement until 2022, even world economic observers think it is difficult for Indonesia to be able to suppress the growth rate of unemployment considering that during the Covid-19 pandemic alone there have been many layoffs. In addition, the inflation rate tends to increase due to the impact of the increase in consumer prices in Indonesia coupled with the Russian invasion of Ukraiana which also has an indirect impact on Indonesia considering that Russia controls world gas and many European Union countries are very dependent on Russia.
MENCERMATI PENGARUH UTANG DAN VARIABEL MAKROEKONOMI TERHADAP SUSTAINABILITAS FISKAL DI INDONESIA Pertiwi, Intan Puspaning; Camalia, Nur Dina; Rega, Raina; Kartiasih, Fitri
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 2 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i2.12259

Abstract

Expansive fiscal policy causes government expenditure to accelerate faster than its revenue. Debt is the most common alternative used by a country in financing a budget deficit. Fiscal policy is said to be sustainable if the government is able to manage its debt and financing so that it does not burden the budget in the future. This study aims to determine the effect of debt and macroeconomic variables on fiscal sustainability in Indonesia in 1986-2020. The data used is secondary data in the form of time series obtained from the APBN, IMF, the Ministry of Finance, and The World Bank. This research uses Vector Error Correction Model (VECM) analysis method. The conclusion of this study shows that in the long term, the government is less able to respond to the increase in debt burden so that fiscal policy in the 1990-2021 period is not sustainable. In addition, debt ratios, oil prices, economic growth, and interest rates each have a significant effect on the primary balance ratio. Meanwhile, the exchange rate has no significant effect on the primary balance ratio.