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Contact Name
IDEL WALDELMI
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idelwaldelmi@unilak.ac.id
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+6285265497158
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Jiedbfekon@gmail.com
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D.I. Panjaitan Km.8 Rumbai Pekanbaru 28265
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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
MARGIN, PLAFOND PEMBIAYAAN DAN PELAYANAN ACCOUNT OFFICER TERHADAP NON PEFORMING FINANCING Nasfi; Yunimar; Adi Prawira; Eka Febrianti; Asnah
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.v20i2.12408

Abstract

Bank Syariah dalam beroperasional meningkatkan kinerja salah satunya ditentukan oleh faktor atau rasio Non Peforming Financing (NPF). Kinerja NPF dipengaruhi oleh Margin , Plafond dan Pelayanan Account Officer. Tujuan penelitian untuk mengetahui pengaruh Margin Pembiayaan, Plafond Pembiayaan dan Pelayanan Account Officer terhadap Non Peforming Financing (NPF) bank syariah, bank umum syariah dan bank pembiayaan rakyat syariah. Jenis Penelitian Kuantitatif dengan sampel semua perbankan syariah yang beroperasional di Kota Bukittinggi, responden 70 orang dan data dianalisis dengan analisis regresi linear berganda serta waktu penelitian dari Juni sampai Desember 2022. Hasil penelitian, persamaan analisis regeresi linear berganda Y = 7,853 + 0,016X1 + 0,130X2 + 0,647X3, hasil uji F nilai Fhitung 30,940 > Ftabel 2,73, tingkat keyakinan 95% dan signifikan 0,05, disimpulkan pengaruh variabel independen (X1, X2 dan X3) terhadap variabel dependen (Y) dengan simultan. Hasil uji parameter individual menjawab hipotesis pertama diketahui Margin (X1) tidak mempengaruhi NPF secara sifnifikan, jawaban hipotesis kedua dan ketiga, Plafond dan Pelayanan Accoint Officer memiliki pengaruh terhadap NPF perbankan syariah. Islamic banks in their operations improve performance, one of which is determined by the factor or ratio of Non-Performing Financing (NPF). NPF performance is influenced by Margin, Ceiling and Account Officer Services. The aim of the study was to determine the effect of Financing Margins, Financing Ceilings and Account Officer Services on Non-Performing Financing of Islamic banks, Islamic commercial banks and Sharia Rural Bank. Type of Quantitative Research with a sample of all Islamic banking operations in the City of Bukittinggi, 70 respondents and data were analyzed using multiple linear regression analysis and the research time was from June to December 2022. The results of the study, the equation of multiple linear regression analysis, Y = 7.853 + 0.016X1 + 0.130X2 + 0.647X3, F value test results Fcount 30.940 > Ftable 2.73, 95% confidence level and 0.05 significant. concluded the effect of the independent variables (X1, X2 and X3) on the dependent variable (Y) simultaneously. The results of the individual parameter test answer the first hypothesis, it is known that Margin (X1) does not significantly affect NPF, the answers to the second and third hypotheses, Ceiling and Account Officer Services have an influence on NPF of Islamic banking.
IMPLEMENTASI PROGRAM INOVASI DESA UNTUK MENINGKATKAN KEMANDIRIAN DESA DI KABUPATEN JOMBANG: KEMANDIRIAN DESA Dwiningwarni, Sayekti Suindyah; Sujani, Sujani; Widiyah Ningsih, Sumita; Triyanti, Safira Yuni; Andari, Syamsiyah Yuli Dwi
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.v20i2.12715

Abstract

Menindaklanjuti Undang-Undang Nomor 6 Tahun 2014 tentang Desa, maka Kemendes PDTT menginiasi desa inovasi dan kreatif dengan mengeluarkan Keputusan Menteri tentang Program Inovasi Desa (PID). PID ini mempunyai tujuan untuk memberdayakan masyarakat melalui penggunaan dana desa. Implementasi PID dilakukan dengan cara, mengidentifikasi potensi dan peluang desa, mengidentifikasi tantangan PID, mengidentifikasikan kualitas sumber daya manusia yang ada di desa dan mengidentifikasi kebutuhan infrastruktur desa. Tujuan penelitian adalah untuk mengidentifikasi faktor penentu, pendukung dan penghambat implementasi PID dan untuk merumuskan strategi implementasi PID dalam meningkatkan kemandirian desa. Metode analisis yang digunakan adalah analisis SWOT. Hasil penelitian menunjukkan bahwa ada tiga strategi yang dapat digunakan untuk mengimplementasikan PID dalam meningkatkan kemandirian desa, antara lain: strategi pengembangan kelembagaan PID, strategi fasilitas dan strategi pelayanan.
SYSTEMATIC LITERATURE REVIEW: THE DYNAMIC IMPACTS OF CARBON EMISSIONS AND INVESTMENT IN THE G20 FORUM: TINJAUAN PUSTAKA SISTEMATIS: DAMPAK DINAMIS EMISI KARBON DAN INVESTASI DI FORUM G20 Pancasari, Devi
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.v20i2.12804

Abstract

This study aims to determine the relationship between renewable energy and investment in the G20 forum. The Kitchenham Systematic Literature Review (SLR) approach uses three main databases, namely Scopus, Springer, and Google Scholar. The final results obtained 11 articles published between 2019 and 2022. Thus this research provides knowledge about the importance of renewable energy and investment that can be used further and its relation to sustainable economic development
Does INDONESIAN CAPITAL MARKET EFFICIENT?: A RELATION BETWEEN PRICE-VOLUME Asnawi, Said Kelana; Pratama, Samuel; Kurniawan, Hans Christian; Rodjana, Samuel Yosua
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.v20i2.13019

Abstract

Efficient markets show prices have reflected information. In an efficient market, the pattern of price movements is a random walk, meaning that prices cannot be predicted accurately, so investors do not get abnormal returns. The informations used in this study are: lag-return (r-1); lag return(r-2); trading volume, as well as the synergy between (r-1) and trading volume. This research found that the coefficient was not significant in almost all tests. Investors cannot use past information to get abnormal returns Thus the efficient market hypothesis is proven. This efficient market situation shows that all market participants have equal opportunities in terms of risk-return.
ENHANCING FINANCIAL TRANSPARENCY IN INDONESIAN REGIONAL GOVERNMENT: A VARIANCE ANALYSIS APPROACH (Evidence From Government of Enrekang Regency, South Sulawesi Province - Indonesia) Hasanuddin, Hasanuddin; Sahrullah, Sahrullah; Khaliq, Abdul
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.v20i2.13528

Abstract

Purpose: Although the strangulation related to regional autonomy has long been rolling and applied by all regions of the provincial capital that existed in Indonesia, it still leaves various issues, especially regarding performance achieved through financial management. This study aims to analyze and look at the achievement of financial performance accountability concerning using expenditure income budgets. Method: The analysis method used is an analysis of variance and growth through two significant stages of the investigation, each through two testing processes. The data used is time-series data about the realization of using the expenditure budget in the 2016-2020 period. Findings: The results show an income budget of 93.64%, a 90.95% expenditure budget, a revenue budget growth of 3.78%, and a spending growth of 4.49%. Although statistically, the use of the budget and the revenue and expenditure growth rate has increased on the revenue usage side, it could have been more efficient and proven to be a high percentage of income used in financing district government spending. The government should have undertaken and implemented strategies to adjust for the use of the budget. Novelty: Some research related to the issue of transparency of financial statements through this approach has been carried out previously, but the differences are present at the time of the study. The limitation of this study is not to analyze the ratio needed and not to analyze the period cut off in the current budget period and for researchers conducting similar research to meet research limitations and expand sampling.
PENGUATAN NASIONALISME MELALUI AKTIVITAS EKONOMI DI PULAU TERLUAR INDONESIA (STUDI DI PULAU RUPAT KABUPATEN BENGKALIS-RIAU) Muslim, Muslim; Muklis, Muklis; Romus, Mahendra; Malau, Riki Handri; Rachmadi, M.
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.v20i2.16094

Abstract

The erosion of the sense of nationalism which lies in the threat of disintegration and migration of the population, the people of the border areas must be handled seriously. The development of border areas, especially in the Rupat Island area, has recently undergone many changes. The government with a policy of developing Indonesia from the periphery (border area) as an effort to change the face of the border and the outermost island areas both from the side of the border (border) as well as the accessibility of the community in various services, as well as infrastructure development in the border area has an impact on the economy. This research method uses the Mixed Methods technique which will combine qualitative methods with quantitative methods simultaneously in order to obtain more comprehensive, valid and objective data. The results of the study explain that the construction of road infrastructure and the operation of the "roll on roll off" (RoRo) ferry crossings for passenger and freight transportation have changed the pattern of community economic activity, both in terms of consumption, as well as dukupun. This change in the pattern of economic activity has strengthened the nationalism of the people on Rupat Island.
PENGARUH PENERAPAN AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PADA DINAS KOMUNIKASI INFORMATIKA DAN STATISTIK PROVINSI LAMPUNG Sekar Sari, Meita; Silvia, Dewi; Putri, Aprilia Eka
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.v20i2.16202

Abstract

The aim of this research is to find out how much influence the implementation of Accrual-Based Government Accounting Standards and Internal Control has on the Quality of Government Financial Reports. This research uses a quantitative descriptive approach where the data processing is carried out statistically. The number of samples taken was 104 respondents using the Saturated Sampling method, a group from Non Probability Sampling, which was carried out by census where the population was used as a sample registered with the Lampung Province Communications, Information and Statistics Service. The data source in this research is primary data obtained using a questionnaire which was then processed using multiple linear analysis tests using SPSS version 21. The results of this research show that the implementation of Accrual-Based Government Accounting Standards and Internal Control simultaneously and partially has a positive and significant effect on Quality of Government Financial Reports. Keywords: Accrual Based Accounting, Internal Control, Quality of Financial Reports
ANALISIS KINERJA BANK KONVENSIONAL SEBELUM DAN PADA SAAT WABAH COVID 19 Liviawati, Liviawati; Putri, Gusmarila Eka; Wiyati, Rita
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.v20i2.12334

Abstract

Virus corona sejak berjangkit mulai dari maret 2018 sudah memporak porandakan perekonomian dunia, dimana wabah ini memperlambat pertumbuhan ekonomi yang berdampak kepada penurunan daya beli masyarakat bahkan meningkatkan inflasi diberbagai negara seperti yang terjadi dinegara adi daya seperti negara Amerika serikat dimana tingkat inflasi di negara paman sam itu mencapai 5,4% dimana ini adalah angka tertinggi selama 13 tahun kebelakang. Peningkatan angka inflasi ini juga dirasakan oleh negara kita Indonesia dimana angka inflasi indonesia sampai februari 2021 adalah sebesar 1,38% dimana angka ini lebih rendah jika dibandingkan negara tetangga. Penyebab terjadinya inflasi yang terjaga rendah ini salah satu penyebabnya adalah karena permintaan kredit yang rendah, sedangkan jumlah dana pihak ketiga atau tabungan masyarakat terus meningkat. Permintaan kredit yang rendah ini juga akan menyebabkan terganggunya kinerja perbankan.Penelitian ini bertujuan untuk menganalisis kinerja keuangan bank konvensional sebelum dan selama wabah covid 19. Rasio yang digunakan adalah CAR, LDR, NPL, BOPO, ROA, ROE. Metode penelitian ini menggunakan metode kuantitatif dengan menggunakan pendekatan komparatif, karena data yang digunakan berupa angka-angka serta penelitian ini bersifat membandingkan persamaan dan perbedaan 2 atau lebih sifat dan objek yang diteliti pada kerangka pemikiran. Adapun hasil yang diperoleh adalah CAR sebelum dan selama covid berbeda, LDR sebelum dan selama covid 19 berbeda dan BOPO sebelum dan selama covid 19 berbeda sedangkan NPL, ROA, ROE dan DPK tidak ada perbedaan antara sebelum dan selama covid 19. Kata Kunci : kinerja bank, pandemic covid 19
PRAKTIK MANAJEMEN SDM, WORKING ATMOSPHERE, KEPUASAN KERJA DAN INTENTION TO STAY PADA TENAGA KESEHATAN DI KLINIK KECANTIKAN : A Case Study of Healthcare Workers in Aesthetic Beauty Clinics Pebria, Refriani; Syaebani, Muhammad Irfan
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.v20i2.13879

Abstract

In recent years, many doctors and other healthcare workers choose to work in the aesthetic beauty industry. Based on data from Statista, the beauty and body care market in Indonesia in 2021 will reach 7.46 billion USD and is expected to grow to increase to 7.25% in 2023. Therefore, it is important to identify the factors that can influence healthcare workers can work in a beauty clinic. This study used a quantitative research method by distributing questionnaires using a 5-point Likert scale. Using the SEM (Structural Equation Modelling) technique, a sample of 237 healthcare workers who worked in beauty clinics was obtained. The findings showed that HR management practices and working atmosphere positively and significantly affect job satisfaction and ultimately increase their intention to stay. Thus, job satisfaction plays a role in mediating the effect of human resource management practices on the intention to stay. This study implies that healthcare organizations should pay more attention to human resource management practices and working atmosphere to increase the job satisfaction of healthcare workers thereby influencing the intention to stay. In addition, HR management practices and an efficient work environment can improve the quality of health services and minimize treatment errors.
PENGARUH FASILITAS KERJA DAN KOMPENSASI TERHADAP KEPUASAN KERJA YANG DIMODERASI OLEH GAYA KEPEMIMPINAN DI HOTEL YUAN GARDEN PASAR BARU Yosi Hana Fibri; Abrian, Youmil; Fansurya, Alfi Husni
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.v20i2.15817

Abstract

Employee job satisfaction is a positive emotion that employees do to do work according to company rules, and how happy they are to receive what is given by the company based on the value they get for work experience. This study identified prior job satisfaction work facilities and compensation and then moderated by leadership style. Work facilities are facilities and infrastructure provided by the company for use by employees to support employee productivity. Compensation is something that is both financial and non-financial that employees receive as remuneration for their work. Leadership style is a way or behavior of superiors to influence subordinates. The purpose of this study was to examine the extent to which the influence of work facilities and sensitivity to job satisfaction is moderated by leadership style at Yuan Garden Hotel Pasar Baru. This research is included in the quantitative research with a causal associative approach. The sampling method is a saturated sample technique of 77 employees. Smart PLS analysis was used to evaluate the hypothesized models statistically using Smart PLS 3 software. This research shows that work facilities and recovery each positively affect job satisfaction significantly. Then leadership style as a moderating variable shows positive and significant moderating results.