cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
IDEL WALDELMI
Contact Email
idelwaldelmi@unilak.ac.id
Phone
+6285265497158
Journal Mail Official
Jiedbfekon@gmail.com
Editorial Address
D.I. Panjaitan Km.8 Rumbai Pekanbaru 28265
Location
Kota pekanbaru,
Riau
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
 21   22   23   24   25 
Factors Affecting Capital Structure Of Manufacturing Companies In Indonesia And Malaysia Sugianto, Nadzma Safira Putri; Moin, Abdul
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 22 No. 2 (2025): Vol. 22 No. 2 (2025)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/zt5xyn11

Abstract

Differences in macroeconomic conditions, monetary policy, and financial regulation between Indonesia and Malaysia shape different capital structure patterns in both countries. This study aims to analyze the effect of economic conditions and government policies on the capital structure of manufacturing companies in Indonesia and Malaysia. The sample is selected using purposive sampling technique from Osiris database and stock exchanges of both countries. The manufacturing sector is the focus due to its large contribution to the economy and efforts to optimize its funding. The results show that in Malaysia, factors such as growth, liquidity, profitability, size, and age of the firm affect capital structure, while in Indonesia only size and age are significant. The combined analysis with Fixed Effect found that only firm size is consistently influential, while other variables are not significant due to differences in economic context and financial system. These findings highlight the importance of considering local context in capital structure analysis.
The Influence Of E-Service Quality And E-Recovery On E-Satisfaction And Its Implications For E-Loyalty Of Shopee User In Indonesia Syafriani, Mona; Dini Hidayah
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 22 No. 2 (2025): Vol. 22 No. 2 (2025)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/2xt35n60

Abstract

E-service quality and e-recovery are investigated in this research to determine their influence on e-satisfaction and the resulting effect on e-loyalty among Shopee users in Indonesia. Employing a quantitative survey approach, the study involved 384 participants selected via simple random sampling, with sample size determined following Krejcie and Morgan’s guidelines. Data was gathered through a combination of online and offline surveys to ensure representativeness. The results of hypothesis testing indicate that e-service quality and e-recovery have a significant and positive effect on both e-satisfaction and e-loyalty, supported by t-statistics exceeding the threshold of 1.96. Furthermore, e-satisfaction functions as an important mediator linking e-service quality and e-recovery to e-loyalty, also supported by t-values exceeding 1.96. These results highlight the critical role of delivering superior electronic services and implementing effective recovery mechanisms to enhance customer loyalty on e-commerce platforms like Shopee. The study provides meaningful insights for Shopee’s management to improve customer satisfaction and loyalty by optimizing service quality and complaint efficiently and effectively.
The Effect Of Transformational Leadership, Organizational Support, And Job Satisfaction On Performance Through Work Engagement As A Mediation Variable Hefri Ariyanto, Hepy; Prili Yolanda Ayri, Charina; Setyawan, Agustinus
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 22 No. 2 (2025): Vol. 22 No. 2 (2025)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/babgye11

Abstract

Purpose of This study used work engagement as a mediating variable to investigate how transformational leadership, job satisfaction, and organizational support affect performance. This study is unusual in that it uses work engagement as a mediating variable to identify a new concept of organizational support, job satisfaction, and transformational leadership on employee performance. The population in this study were Civil Servants (PNS) in the Riau Islands Provincial Government, totaling 4,828 people. The number of samples was 370 people. The results of the study showed that all indicator items had a loading factor value > 0.7 so that all questionnaire statement items were declared valid. In the validity test, the Average Variance Extracted (AVE) value ≥ 0.5 means that the construct is said to be valid. Then in the reliability test, the value of Cronbach's Alpha> 0.7 so that the data is said to be reliable. The coefficient of determination (R2) value of the Performance variable has a contribution of 0.448 (44.8%) and Work Engagement 0.572 (57.2%). The conclusion of this study will contribute by observing and feedback, assistance, and ideas to decision makers regarding how transformational leadership, organisational support, job satisfaction, and employee work engagement will affect employee performance.
Eco-Friendly Accounting: Rise Of Green Accounting In Indonesia Wardi, Jeni; Nasution , Nurliana; Lubis, Nurhayani
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 22 No. 2 (2025): Vol. 22 No. 2 (2025)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/gsgkce22

Abstract

This study aims to determine the implementation of Green Accounting in Indonesia and to understand its relationship with company performance. The research employs a literature review method, which involves collecting, analyzing, and synthesizing information from various sources to develop a comprehensive understanding of the topic. The objects of this study are three journal articles: Green Accounting Era 4.0 Towards Society 5.0, Analysis of Green Accounting Implementation on the Financial Performance of PT Unilever Indonesia, and Green Accounting: A Review Paper. The findings reveal that Green Accounting plays an important role in improving company performance by integrating environmental and social aspects into financial reporting. The adoption of Green Accounting encourages companies to operate sustainably and be more accountable to stakeholders. Furthermore, the study highlights changes in the accountant’s role in the era of the Industrial Revolution 4.0 and Society 5.0, where technology drives transformation in accounting practices. Accountants are required to enhance their competencies, particularly in adapting to technological advancements that support environmental sustainability and corporate performance. In conclusion, Green Accounting not only contributes to environmental protection but also improves transparency, efficiency, and the long-term value of companies in the digital era. 
Accountability For The Performance Of Palembang City Government Agencies Through An Institutional Isomorphism Theory Approach Bolley, Stevy Josephin; Desi Indriasari; Meilinda Dwi Anugrah
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 22 No. 2 (2025): Vol. 22 No. 2 (2025)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/h8w1sk16

Abstract

This study identifies a research gap between the implementation of reporting systems, e-budgeting, and performance-based budgeting and The degree of accountability for performance within the Palembang City Government. Although the city has achieved a "BB" SAKIP rating, disparities remain across its agencies. The study's goal is to examine how these three factors impact performance accountability using the institutional isomorphism hypothesis.  In order to use a quantitative methodology, 94 respondents from 32 regional work units (PDs) in Palembang were given questionnaires. The findings reveal that the reporting system, e-budgeting implementation, and performance-based budgeting significantly affect accountability, both partially and simultaneously. These results support institutional isomorphism theory, which posits that coercive, normative, and mimetic pressures lead to homogenized practices within government institutions. The study concludes that improving accountability requires consistent enhancement of these three elements. It is recommended that the city government strengthen outcome-oriented planning and expand professional training across OPDs to promote greater uniformity in performance management.

Page 25 of 25 | Total Record : 245

 21   22   23   24   25 

Filter by Year

2015 2025


Reset
Filter By Issues
All Issue Vol. 22 No. 2 (2025): Vol. 22 No. 2 (2025) Vol. 22 No. 1 (2025) Vol. 21 No. 2 (2024) Vol. 21 No. 1 (2024) Vol. 20 No. 2 (2023) Vol. 20 No. 1 (2023) Vol. 19 No. 2 (2022) Vol. 19 No. 1 (2022) Vol. 18 No. 2 (2021) Vol. 18 No. 1 (2021) Vol. 17 No. 2 (2020) Vol. 17 No. 1 (2020) Vol. 16 No. 2 (2019) Vol. 16 No. 1 (2019) Vol. 15 No. 2 (2018) Vol. 15 No. 1 (2018) Vol. 14 No. 2 (2017) Vol. 14 No. 1 (2017) Vol. 13 No. 2 (2016) Vol. 13 No. 1 (2016) Vol. 12 No. 2 (2015) Vol. 12 No. 1 (2015) More Issue