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IDEL WALDELMI
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INDONESIA
Jurnal Ilmiah Ekonomi dan Bisnis
Published by Universitas Lancang Kuning
ISSN : 18299822     EISSN : 24429813     DOI : https://doi.org/10.31849/jieb.v17i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 245 Documents
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PERAN TAX CENTER : PERSPEKTIF INTERNAL DAN EKSTERNAL (STUDI PADA TAX CENTER FEB UNIVERSITAS LANCANG KUNING) Salmiah, Neneng; Zaharman, Zaharman; Novianti, Serly
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 1 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i1.17987

Abstract

This research was conducted at the Tax Center Unit of the Faculty of Economics and Business, Lancang Kuning University (Unilak) as one of the tax centers in Riau Province. This research aims to analyze the role of the FEB Unilak Tax Center both from an internal perspective (tax volunteers) and from an external perspective (taxpayers and KPP Pratama Pekanbaru Senapelan). The problem formulation is how the role of the FEB Unilak Tax Center is, both from an internal and external perspective. The research object is the role of the FEB Unulak Tax Center. The data source is primary data in the form of interviews with informants, namely FEB Unilak graduates who have been tax volunteers, individual taxpayer who report SPT Tahunan OP at the FEB Unilak Tax Center, and KPP Pratama Pekanbaru Senapelan employees. Data collection techniques are observation, interviews and documentation. The data analysis technique using qualitative descriptive consists of three stages, namely data reduction, data presentation and drawing conclusions. From the research results, it was concluded that the role of the tax center from an internal perspective (tax volunteers) is to increase student competency and graduate competitiveness so that it is very helpful in entering the world of work in the fields of accounting, taxation and helping success in the world of work. The role of the FEB Unilak Tax Center from an external perspective, in this case KPP Pratama Pekanbaru Senapelan, is to increase compliance of SPT Tahunan OP Reporting even though it is not yet optimal. The role of the FEB Unilak Tax Center from an external perspective, in this case individual taxpayer is to really help individual taxpayer in report SPT Tahunan OP and with very good service.
PENGARUH TRUST, PRIVACY, DAN QUALITY OF SERVICE TERHADAP KEBERHASILAN E-CRM MELALUI CUSTOMER SATISFACTION PADA PENGGUNAAN E-WALLET Perdana, Wahyu Goesty Perdana; Welsa, Henny; Ningrum, Nonik Kusuma
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 1 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i1.18007

Abstract

E-wallet is a popular payment system in society due to technological advancements causing disruption. This research was conducted to study the success of E-CRM (Electronic Customer Relationship Management) among e-wallet users in terms of Trust, Privacy, and Quality of Service, with Customer Satisfaction as a mediating variable. This study employed a quantitative method with a sample size of 190 respondents. Data were tested through descriptive analysis and multiple linear regression. Findings revealed that Trust does not have a relationship with E-CRM. Service quality and privacy influence E-CRM, where all three variables trust, privacy, and quality of service have a significantly positive impact on customer satisfaction. This research provides information regarding the influence of trust, privacy, and service quality on the success of E-CRM systems through customer satisfaction in using e-wallets. It is highly valuable and can be considered for the implementation of E-CRM
APAKAH TEKNOLOGI INFORMASI DAN KOMUNIKASI (TIK) DAPAT MEMITIGASI GANGGUAN TERHADAP LAPANGAN KERJA SELAMA PANDEMI COVID-19? BUKTI DARI KABUPATEN-KOTA DI INDONESIA Wulansari, Indica
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 1 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i1.18168

Abstract

Limited research has been conducted on the effects of Information and Communication Technology (ICT) on employment resiliency during the COVID-19 pandemic, which is a relatively recent phenomenon. Therefore, this research aims to contribute to the current body of knowledge by utilizing district-level data in Indonesia, whereas most prior studies have used country-level data. Furthermore, this research utilizes several proxies for ICT penetration (internet penetration, mobile phone penetration, and internet speed). These proxies can potentially bolster the significance of this study to previous studies. This analysis, which utilized panel data regression, demonstrated that the COVID-19 pandemic can increase unemployment. Furthermore, in terms of resistance to the COVID-19 pandemic, employment are more resilient in districts with more sophisticated ICT penetration. Moreover, based on this study, the Government can concentrate on enhancing the districts that remain below the threshold regarding internet penetration, mobile phone penetration, and internet speed as priority areas for development.
DINAMIKA MOTIVASI KEWIRAUSAHAAN DAN DAMPAKNYA TERHADAP KEPUTUSAN PENGAMBILAN RESIKO MODERAT Yusra Arsila; Sedya Santosa
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 1 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i1.18353

Abstract

Penelitian ini bertujuan untuk menggali dinamika motivasi kewirausahaan dan dampaknya terhadap keputusan pengambilan risiko moderat. Melalui pendekatan studi pustaka, penelitian ini secara sistematis meninjau literatur terkait motivasi kewirausahaan, faktor-faktor yang mempengaruhi keputusan pengambilan risiko, dan hubungan antara keduanya. Studi ini meneliti berbagai teori motivasi kewirausahaan, seperti Teori Ekspansi Diri (Self-Expansion Theory) dan Teori Harapan (Expectancy Theory), untuk memahami bagaimana faktor-faktor intrinsik dan ekstrinsik memotivasi individu untuk terlibat dalam kegiatan kewirausahaan.Dengan memfokuskan pada keputusan pengambilan risiko moderat, penelitian ini menjelaskan bagaimana tingkat motivasi kewirausahaan dapat mempengaruhi sikap dan perilaku individu terhadap risiko bisnis yang bersifat moderat.Analisis literatur juga mengungkapkan peran variabel moderating dalam memoderasi hubungan antara motivasi kewirausahaan dan keputusan pengambilan risiko moderat. Temuan studi ini dapat memberikan wawasan mendalam tentang dinamika kompleks antara motivasi kewirausahaan dan perilaku pengambilan risiko pada tingkat moderat. Implikasi praktis dari penelitian ini dapat membantu pengusaha, manajer, dan pemangku kepentingan lainnya untuk memahami faktor-faktor yang memotivasi individu terlibat dalam kegiatan kewirausahaan dan bagaimana hal itu dapat memengaruhi keputusan pengambilan risiko pada tingkat yang dianggap moderat. Kesimpulannya, penelitian ini berkontribusi pada pemahaman konseptual dan praktis tentang motivasi kewirausahaan dan dampaknya terhadap keputusan pengambilan risiko moderat.
GROWTH, DEFAULT RISK, DAN PROFITABILITAS: PENGARUHNYA TERHADAP EARNINGS RESPONSE COEFFICIENT Nurhuda, Nurhuda; Darmayanti, Yeasy
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 1 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i1.18867

Abstract

This research aims to look at growth, default risk, and profitability (moderating variables), and their influence on the earnings response coefficient. The research used 35 banking companies as samples in the 2016-2020 observation year and used moderated regression analysis (MRA). The research results found that growth had a positive and significant effect on the earnings response coefficient and default risk had no effect on the earnings response coefficient. Placing profitability as a moderating variable is not able to moderate the relationship between growth and earnings response coefficient; However, profitability is able to moderate the relationship between default risk and earnings response coefficient in banking companies listed on the Indonesia Stock Exchange in 2016-2020.
KETIDAKAMANAN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DIMEDIASI KEPUASAN KERJA Muhammad Ilham Syaputra; Praningrum, Praningrum
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 1 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i1.19083

Abstract

Human resources are one of the most important elements in an organization. The more worried an employee is about job insecurity, the more it can reduce his performance. A good work environment can improve employee performance, and vice versa. The research was conducted to answer the gap in previous research that job insecurity and the work environment have nothing to do with employee performance. In this research model, the variable job satisfaction is added to be the most likely thing to use to find out and bridge the research gap. This research was conducted at Bengkulu City Printing. In the steps to analyze the incoming data, the researcher used Smart Pls 3.0 software, this was done because the number of respondents was 53 employees at Bengkulu City Printing.
ANALISIS DIGITAL MARKETING DALAM MENINGKATKAN VOLUME PENJUALAN PENGRAJIN BEKA BULUH DI KECAMATAN KABANJAHE KABUPATEN KARO Prasektiyo, Agung; Yafiz, Muhammad; Dharma, Budi
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 1 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i1.19550

Abstract

This research is motivated by the importance of marketing strategies through digital marketing to survive in competition between business actors. Therefore, business actors must be able to master digital marketing. This researcher aims to find out how the influence of digital marketing on increasing sales volume in reed beka craftsmen in Kabanjahe District, Karo Regency in using social media as a marketing tool. This study was an observational descriptive study, using primary data obtained based on interviews. The data obtained are analyzed using descriptive statistics and qualitative analysis and displayed in tabular form. The subjects in this study are owners, craftsmen and several related parties. The results showed that beka buluh craftsmen in Kabanjahe District, Karo Regency who have used digital marketing through social media as a means to market their products, experienced an increase in sales volume. This research shows that the use of digital marketing is very influential in competition between businesses and can increase sales volume.
ANALISIS PENGHAMBAT REVITALISASI PASAR DALAM MENJAGA EKSISTENSI PASAR TRADISIONAL AKSARA MEDAN Panyusunan, Raja; M Nawawi, Zuhrinal; Tambunan, Khairina
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 1 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i1.19561

Abstract

The revitalization of the Medan Aksara traditional market which has been carried out by the Medan City Government is not only by completely overhauling the physical market building but also making innovations such as 1) Implementing digital money 2) Creating memberships for buyers, 3) Launching a Digital Market Pilot, and 4) creating a traditional market Medan city as a tourist market. Through research using a qualitative approach, the results obtained were that in its implementation, the traditional market revitalization program was faced with several inhibiting factors, namely: The existence of resistance from market traders, and market management problems including the concept of arranging sales places that did not make it easy for sellers and buyers, locations that were less strategic because they were not there is no public transportation, a small parking area, and the absence of capital from traders who used to be in the market for a long time before the revitalization and relocation.
PENERAPAN SAK EMKM PADA UMKM STUDI KASUS DIKOTA PONTIANAK Sianipar, Ratu Santana Dewi Pertiwi; Rafa, Wukuf Dilvan; Haryono
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.20323

Abstract

UMKM are one of the economic activities that Indonesian people always encounter and carry out. Even though UMKM have contributed to realizing a sustainable national economy, in reality there are many challenges that UMKM owners have to face, one of the challenges is in preparing financial reports. This research aims to find out whether UMKM in the city of Pontianak carry out accounting records in accordance with the standards that apply to UMKM, namely SAK EMKM. This study used descriptive qualitative method. Primary data was obtained by researchers directly by distributing questionnaires. The research results show that the application of SAK EMKM to UMKM in Pontianak is still minimal, this is due to the low level of knowledge of SAK EMKM owners regarding SAK EMKM.
ANALISIS PENGGUNAAN DANA PENANGGULANGAN BENCANA PADA BADAN PENANGGULANGAN BENCANA DAERAH KABUPATEN MELAWI Hermansyah Putra Pane; Fahmi, Muhammad; Rusliyawati, Rusliyawati
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.21799

Abstract

The aim of the research is to analyze the Regional Disaster Management Agency (BPBD), which is a regional government agency that has the task of implementing disaster management at the provincial, district or city level, in accordance with the rules set by the National Disaster Management Agency (BNPB). This research method uses qualitative research methods by collecting data from direct interviews and field observations. The results of this research show that disasters that occur during 2023 are dominated by floods and fires, but the most frequent ones are floods. BPBD Melawi Regency has used disaster management funds as best as possible, but is experiencing problems in carrying out its activities due to the very limited budget. The implications of the condition of disaster management funds at BPBD Melawi Regency in 2024 have improved from the previous year. This has had a positive impact on the Melawi Regency BPBD to carry out its comprehensive disaster management program from the pre-disaster, emergency response and post-disaster stages.

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