Jurnal Ilmiah Ekonomi Dan Bisnis
type: channel
description: Jurnal Ilmiah Ekonomi dan Bisnis (Online ISSN: 2442-9813 | Print ISSN : 1829-9822) published by Universitas Lancang Kuning. This journal published thrice in March and September. It contain the articles such as scientific papers (research and non-research), analytical studies, theoretical applications and reviews of economics, management and accounting issues. The publication of this journal aims to increase the quantity and quality as well as its spread with the science of communication among the intellectuals, practitioners, students and observers of management problems.
publisher: Universitas Lancang Kuning
language: en
publication name: Jurnal Ilmiah Ekonomi Dan Bisnis
issn: 1829-9822
items: Characteristics of The Board of Directors And Corporate Social Responsibility Reporting: An Empirical Study of Mining Companies
items: Analysis of The Financial Performance of PT. Bank Muamalat Indonesia Before and After The Takeover of Hajj Financial Management Agency
items: Regional Disparities in Financial Protection Access in Indonesia: A Panel and Spatial Analysis
items: Determinants of Continuous Intention To Use Cash With Perceived Behavioral Control As Moderator Among Women Shoppers At Pasar Raya Padang
items: Exploring the Impact of Marketing on RPL Enrollment Decisions: Student Interest as a Determining Factor
items: Factors Affecting Capital Structure Of Manufacturing Companies In Indonesia And Malaysia
items: Modeling The Influence of Digital Marketing on Purchase Decisions: The Mediating Role of Customer Satisfaction
items: Ownership Structure, Firm Size, And Audit Quality As Determinants of Financial Reporting Integrity
items: Eco-Friendly Accounting: Rise Of Green Accounting In Indonesia
items: Accountability For The Performance Of Palembang City Government Agencies Through An Institutional Isomorphism Theory Approach
items: The Effect Of Transformational Leadership, Organizational Support, And Job Satisfaction On Performance Through Work Engagement As A Mediation Variable
items: Innovation in Event Management: Do Creative Culture and Resilience Matter?
items: Analysis Of The Income And Cost Structure Of Footwear Msmes In Pagelaran Village
items: The Influence Of E-Service Quality And E-Recovery On E-Satisfaction And Its Implications For E-Loyalty Of Shopee User In Indonesia
items: The Effect Of Intellectual Intelligence And Emotional Intelligence On Auditor Performance With Organizational Commitment And Spiritual Intelligence As Moderating Variables
items: ANALISIS KENERJA KEUANGAN PADA PT. MATAHARI DEPARTEMENT STORE Tbk DI BURSA EFEK INDONESIA
items: PENGARUH EDUKASI DAN MANFAAT TERHADAP MINAT BERIVESTASI MAHASISWA DIPASAR MODAL
items: ANALISIS TINGKAT PENGANGGURAN MELALUI FAKTOR-FAKTOR YANG MEMPENGARUHI DI PROVINSI BANTEN
items: BENCHMARKING : INDIKATOR KINERJA YANG DIUNGKAPKAN DALAM LAPORAN BERKELANJUTAN (SUSTAINABILITY REPORTING)
items: PENGARUH E- PAYMENT TERHADAP PERILAKU KONSUMTIF MASYARAKAT (STUDI KASUS DI TIMBANG LANGKAT KECAMATAN BINJAI TIMUR KOTA BINJAI)
items: PERAN MANAGEMENT CONTROL SYSTEM DAN TATA KELOLA DALAM MENINGKATKAN KINERJA PERGURUAN TINGGI
items: THE INFLUENCE OF DIGITAL MARKETING, HALAL LABELING AND BUSINESS CAPITAL ON FRANCHISE MSME REVENUE
items: ANALISIS DAMPAK MEDIA SOSIAL DAN STRATEGI CONTENT MARKETING TERHADAP PENINGKATAN JUMLAH PASIEN KLINIK ANAK SPC MEDAN JOHOR
items: MAPPING OF LEADING ECONOMIC SECTORS IN LAMPUNG PROVINCE 2018-2022
items: PENGARUH KOMPETENSI,INDEPENDENSI,DAN INTEGRITAS TERHADAP PENDETEKSIAN KECURANGAN DENGAN PELATIHAN AUDITOR SEBAGAI PEMODERASI
items: PENGARUH PENGGUNAAN MEDIA SOSIAL DAN PEMASARAN DIGITAL TERHADAP KINERJA UMKM
items: PENGARUH GOOD UNIVERSITY GOVERNANCE DAN KOMPETENSI DOSEN TERHADAP KINERJA ORGANISASI (SUATU STUDI PADA FAKULTAS EKONOMI DAN BISNIS PERGURUAN TINGGI SWASTA DI KOTA PEKANBARU)
items: PERAN AKREDITASI DAN BUDAYA MUTU DALAM MENINGKATKAN KINERJA PERGURUAN TINGGI
items: ANALYSIS OF VAT COMPLIANCE PADA PT. ABC
items: QUALIFICATION MISMATCH DAN DAMPAKNYA TERHADAP UPAH PEKERJA DI INDONESIA: HECKMAN TWO STEP METHOD

Characteristics of The Board of Directors And Corporate Social Responsibility Reporting: An Empirical Study of Mining Companies
type: item
description: This study examines the influence of board characteristics board size, age diversity, gender diversity, nationality diversity, and educational level diversity on Corporate Social Responsibility Reporting (CSRR) in mining companies listed on the Indonesia Stock Exchange. Using secondary data from annual and sustainability reports of 44 mining firms during 2019–2021, this study obtained 112 valid observations after outlier removal. Panel data regression with a random effects model was applied. The findings show that board size positively and significantly affects CSRR, while age diversity has a significant negative effect. In contrast, gender diversity, nationality diversity, and educational level diversity do not significantly influence CSRR. The model explains approximately 8.9% of the variation in CSRR, indicating the presence of other influential factors outside the model. These findings contribute to empirical evidence from developing countries regarding the relationship between board composition and non-financial disclosure. The study suggests that mining companies can improve CSRR by optimizing board size and considering age composition within the board. Future research should examine additional board attributes and include broader industry sectors.
subject: Articles
  topic: section
subject: Board of Directors
  topic: keywords
subject: Characteristics
  topic: keywords
subject: Corporate Social Responsibility Reporting
  topic: keywords
subject: Board Diversity
  topic: keywords
subject: Mining Companies
  topic: keywords
creator: Annisa Hakim Zamzami
creator: Raynal Yasni
creator: Nor Balkish Zakaria
creator: Nurul Hidayah
creator: Dini Onasis
rights: Copyright (c) 2026 Annisa Hakim Zamzami, Raynal Yasni, Nor Balkish Zakaria, Nurul Hidayah, Dini Onasis http://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 63
ending page: 77
doi: 10.31849/eyhk8q40

Analysis of The Financial Performance of PT. Bank Muamalat Indonesia Before and After The Takeover of Hajj Financial Management Agency
type: item
description: This study aims to analyze the financial performance of PT. Bank Muamalat Indonesia before and after the takeover of the Hajj Financial Management Agency (BPKH) in 2019–2024. The research sample uses a saturated sampling technique or census, namely PT. Bank Muamalat Indonesia. This study uses secondary data from PT. Bank Muamalat Indonesia's annual financial reports. The variables in this study are financial performance using 9 financial ratios, namely Capital Adequacy Ratio (CAR), Quality of Productive Assets (PAQ), Net Performing Financing (NPF), Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Operating Expenses and Operating Income (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR). The measurement in this study used SPSS 26, namely the Wilcoxon Signed Rank Test non-parametric test because the data was not normally distributed. The results showed that there was no significant difference before and after the takeover of the Hajj Financial Management Agency (BPKH).
subject: Articles
  topic: section
subject: Financial Performance
  topic: keywords
subject: PT. Bank Muamalat Indonesia
  topic: keywords
subject: Wilcoxon Signed Rank Test
  topic: keywords
creator: Sasi Regina Candra
creator: Wita Dwika Listihana
rights: Copyright (c) 2026 Sasi Regina Candra, Wita Dwika Listihana http://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 78
ending page: 91
doi: 10.31849/kk5y7y47

Regional Disparities in Financial Protection Access in Indonesia: A Panel and Spatial Analysis
type: item
description: Financial protection is essential for enhancing household resilience against economic and health shocks. However, evidence on regional disparities integrating financial inclusion and social health protection remains limited in developing countries such as Indonesia. This study addresses this gap by examining spatial–temporal disparities in financial protection across provinces and identifying their socioeconomic drivers. Using panel data from 34 Indonesian provinces (2019–2024), this study constructs a Financial Protection Index (FPI) based on insurance density and BPJS Kesehatan participation using min–max normalization. The analysis employs Global Moran’s I, LISA, and panel regression. The results reveal persistent disparities, with higher financial protection concentrated in more developed provinces. While no significant global spatial autocorrelation is observed, LISA identifies clusters of lagging regions requiring targeted intervention. Human development and income have a positive effect on financial protection, while inequality has a negative effect. Poverty shows a positive association, reflecting the expansion of public health insurance. This study contributes by integrating public and private dimensions of financial protection and applying a combined spatial–panel approach. The findings highlight the need for targeted policies to reduce regional gaps by strengthening the synergy between BPJS Kesehatan and financial inclusion initiatives.
subject: Articles
  topic: section
subject: Financial Inclusion
  topic: keywords
subject: Financial Protection
  topic: keywords
subject: Panel Data Analysis
  topic: keywords
subject: Regional Disparities
  topic: keywords
subject: Spatial Analysis
  topic: keywords
creator: Nalar Istiqomah
creator: Fanny Novika
rights: Copyright (c) 2026 Nalar Istiqomah, Fanny Novika http://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 51
ending page: 62
doi: 10.31849/an816250

Determinants of Continuous Intention To Use Cash With Perceived Behavioral Control As Moderator Among Women Shoppers At Pasar Raya Padang
type: item
description: This study examines the influence of attitude, subjective norm, and financial anxiety on continuance intention to use cash, with perceived behavioral control (PBC) as a moderating variable. This study focuses on female shoppers at Pasar Raya, Padang City, the largest traditional market in West Sumatra. A total of 150 respondents were selected using convenience sampling, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 4. Results indicate that attitude and subjective norm positively and significantly predict CIUC, with subjective norm as the dominant predictor, reflecting the embedded normative cash culture the market. Financial anxiety does not directly influence CIUC, suggesting its role operates through consumption intensity rather than payment instrument choice. PBC does not significantly moderate any hypothesized relationship, attributed to a ceiling effect whereby respondents, predominantly middle aged housewives perceive virtually no barriers to cash use. This study extends TPB by integrating financial anxiety as a novel predictor and repositioning PBC as moderator, offering practical guidance for Bank Indonesia and the banking sector. Future research is encouraged to replicate this study in modern retail environments such as shopping malls to capture greater PBC variability.
subject: Articles
  topic: section
subject: Attitude
  topic: keywords
subject: Continuous Intention to Use Cash
  topic: keywords
subject: Financial Anxiety
  topic: keywords
subject: Perceived Behavioral Control
  topic: keywords
subject: Subjective Norm
  topic: keywords
creator: Alfiyyah Tiarama
creator: Maivalinda Maivalinda
rights: Copyright (c) 2026 Alfiyyah Tiarama, Maivalinda http://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 37
ending page: 50
doi: 10.31849/37azvz98

Exploring the Impact of Marketing on RPL Enrollment Decisions: Student Interest as a Determining Factor
type: item
description: The effectiveness of marketing communication in influencing enrollment decisions in the Recognition of Prior Learning (RPL) program remains underexplored, particularly regarding the mediating role of interest. Prospective students in this pathway tend to prioritize flexibility, cost, and relevance over traditional academic attributes, while prior studies have mainly focused on conventional admission contexts. This study employs a quantitative explanatory approach using survey data from 291 RPL learners, analyzed through Structural Equation Modeling with the Partial Least Squares (PLS-SEM) method. The results indicate that personal selling and social media marketing have significant direct effects on enrollment decisions, whereas sales promotion and advertising do not. However, all four elements of marketing communication demonstrate significant indirect effects through interest, which emerges as the strongest predictor of enrollment decisions. These findings support the Theory of Planned Behavior by highlighting the crucial role of interest as a mediator between marketing communication and decision-making. This study contributes to the literature by providing empirical evidence on how integrated marketing communication influences enrollment in non-traditional higher education pathways and offers practical insights for developing more targeted, interest-driven promotional strategies.
subject: Articles
  topic: section
subject: Marketing Communication
  topic: keywords
subject: Personal Selling
  topic: keywords
subject: Social Media Marketing
  topic: keywords
subject: Advertising
  topic: keywords
subject: Higher Education
  topic: keywords
creator: Silmi Rinda Fitri
creator: Rumyeni
creator: Lie Othman
rights: Copyright (c) 2026 Silmi Rinda Fitri, Rumyeni, Lie Othman http://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 22
ending page: 36
doi: 10.31849/vy486t23

Factors Affecting Capital Structure Of Manufacturing Companies In Indonesia And Malaysia
type: item
description: 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.
subject: Articles
  topic: section
subject: Capital Structure
  topic: keywords
subject: Company
  topic: keywords
subject: Growth
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Profitability
  topic: keywords
creator: Nadzma Safira Putri Sugianto
creator: Abdul Moin
rights: Copyright (c) 2025 Nadzma Safira Putri Sugianto, Abdul Moin http://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-03
publication date: 2025-10-03
starting page: 84
ending page: 97
doi: 10.31849/zt5xyn11

Modeling The Influence of Digital Marketing on Purchase Decisions: The Mediating Role of Customer Satisfaction
type: item
description: This study examines the influence of Content Marketing and Sales Promotion on Purchase Decisions, with Customer Satisfaction serving as a mediating variable among Grab application users in Indonesia. Amidst competitive digital service ecosystems, understanding how marketing stimuli translate into actual behavior is crucial. Using a quantitative research design, data were collected via questionnaires from 100 respondents selected through purposive sampling, who had used the service at least twice. Data analysis utilized SmartPLS software using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that Content Marketing and Sales Promotion do not exert a significant direct influence on Purchase Decisions. However, both variables significantly enhance Customer Satisfaction, which subsequently drives Purchase Decisions. Importantly, Customer Satisfaction fully mediates the relationships between marketing strategies and purchase behavior. These findings indicate that marketing efforts in ride-hailing services are most effective when they first improve customer satisfaction. Practically, Grab should prioritize enhancing user experience and promotional relevance. Theoretically, this study enriches digital service marketing literature by validating the critical role of mediation in consumer behavior models.
subject: Articles
  topic: section
subject: Sales Promotion
  topic: keywords
subject: Purchase Decisions
  topic: keywords
subject: Customer Satisfaction
  topic: keywords
subject: Content Marketing
  topic: keywords
creator: Amanda Tazkia
creator: Luthpiyah Juliandara
creator: Jodi Septiadi Akbar
rights: Copyright (c) 2026 Amanda Tazkia, Luthpiyah Juliandara , Jodi Septiadi Akbar http://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 1
ending page: 10
doi: 10.31849/91vb4c69

Ownership Structure, Firm Size, And Audit Quality As Determinants of Financial Reporting Integrity
type: item
description: This study aims to examine the effect of institutional ownership, managerial ownership, firm size, and audit quality on financial reporting integrity in infrastructure sector companies listed on the Indonesia Stock Exchange during the 2018 to 2022 period. Financial reporting integrity is measured using accounting conservatism. This study employs a quantitative explanatory approach using purposive sampling, resulting in 44 companies as the sample. Data are analyzed using multiple linear regression. The results indicate that institutional ownership has a significant positive effect on financial reporting integrity, suggesting that institutional investors play an important role in monitoring management and reducing opportunistic behavior. In contrast, managerial ownership, firm size, and audit quality do not have a significant effect on financial reporting integrity. These findings imply that not all corporate governance mechanisms function effectively in improving financial reporting integrity, particularly in the context of infrastructure firms in an emerging market.
subject: Articles
  topic: section
subject: Institutional Ownership
  topic: keywords
subject: Managerial Ownership
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Audit Quality
  topic: keywords
subject: Financial Reporting Integrity
  topic: keywords
creator: Maghdalen Alviona
creator: Ria Nelly Sari
creator: Rheny Afriana Hanif
rights: Copyright (c) 2026 Maghdalen Alviona, Ria Nelly Sari, Rheny Afriana Hanif http://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 11
ending page: 21
doi: 10.31849/ypzvbh52

Eco-Friendly Accounting: Rise Of Green Accounting In Indonesia
type: item
description: 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.
subject: Articles
  topic: section
subject: Environmental Performance
  topic: keywords
subject: Implementation
  topic: keywords
subject: Green Accounting in Indonesia
  topic: keywords
creator: Jeni Wardi
creator: Nurliana Nasution
creator: Nurhayani Lubis
rights: Copyright (c) 2025 Jeni Wardi, Nurliana Nasution , Nurhayani Lubis http://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-24
publication date: 2025-10-24
starting page: 166
ending page: 179
doi: 10.31849/gsgkce22

Accountability For The Performance Of Palembang City Government Agencies Through An Institutional Isomorphism Theory Approach
type: item
description: 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.
subject: Articles
  topic: section
subject: Reporting Systems
  topic: keywords
subject: E-Budgeting
  topic: keywords
subject: Performance-Based Budgeting
  topic: keywords
subject: Government Agency Performance Accountability
  topic: keywords
subject: Institutional Isomorphism Theory
  topic: keywords
creator: Stevy Josephin Bolley
creator: Desi Indriasari
creator: Meilinda Dwi Anugrah
rights: Copyright (c) 2025 Stevy Josephin Bolley, Desi Indriasari, Meilinda Dwi Anugrah http://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-20
publication date: 2025-10-20
starting page: 136
ending page: 150
doi: 10.31849/h8w1sk16

The Effect Of Transformational Leadership, Organizational Support, And Job Satisfaction On Performance Through Work Engagement As A Mediation Variable
type: item
description: 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.
subject: Articles
  topic: section
subject: Job Satisfaction
  topic: keywords
subject: Organizational Support
  topic: keywords
subject: Performance
  topic: keywords
subject: Transformational Support
  topic: keywords
creator: Hepy Hefri Ariyanto
creator: Charina Prili Yolanda Ayri
creator: Agustinus Setyawan
rights: Copyright (c) 2025 Hepy Hefri Ariyanto, Charina Prili Yolanda Ayri, Agustinus Setyawan http://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-22
publication date: 2025-10-22
starting page: 151
ending page: 165
doi: 10.31849/babgye11

Innovation in Event Management: Do Creative Culture and Resilience Matter?
type: item
description: This current study investigates the relationships between job demands, creative culture, employee resilience, and innovative work behavior within event management firms in Pekanbaru, Indonesia, utilizing a sample of 112 respondents and employing Hayes PROCESS Macro model 4 and model 8. Drawing on the Job Demands-Resources (JD-R) theory, the research found that job demands negatively impacted creative culture. Creative culture fully mediated the relationship between job demands and innovative work behavior, underscoring its vital role as a job resource. However, despite visual trends, employee resilience did not statistically moderate the effect of job demands on either creative culture or innovative work behavior. These findings suggest that in high-pressure event management contexts, organizational resources like creative culture are more potent in fostering innovation than individual resilience in buffering job demands. The study contributes to JD-R theory by extending its application to a dynamic sector and offers practical implications for cultivating creative environments.
subject: Articles
  topic: section
subject: Employee Resilience
  topic: keywords
subject: Job Demands
  topic: keywords
subject: Creative Culture
  topic: keywords
subject: Innovative
  topic: keywords
subject: Work Behavior
  topic: keywords
subject: Event Management Firms
  topic: keywords
creator: Buyung Kurniawan
creator: Komala Sari
creator: Afred Suci
rights: Copyright (c) 2025 Buyung Kurniawan, Komala Sari, Afred Suci http://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-06
publication date: 2025-10-06
starting page: 98
ending page: 110
doi: 10.31849/j7vmjz66

Analysis Of The Income And Cost Structure Of Footwear Msmes In Pagelaran Village
type: item
description: Village economic development can be achieved by paying attention to local potential. Pagelaran Village has local potential in the field of footwear MSME development. In the footwear sector, which is the center of village economic growth, it is necessary to identify the income and cost structure of footwear MSMEs and analyze the factors that influence the income level of footwear MSMEs in Pagelaran Village. The analysis used to answer the objectives of this research is descriptive analysis and multiple linear regression analysis. Data was obtained from interviews of perpetrators with footwear businesses determined using the proportional random sampling method. This research shows differences in business expenses and income structure based on the target market. The amount spent on raw materials, the number of machines and the number of workers owned by a Footwear MSME significantly affect the income of Footwear MSMEs in Pagelaran Village. Meanwhile, the business length does not affect Footwear MSMEs' income in Pagelaran Village.
subject: Articles
  topic: section
subject: Costs
  topic: keywords
subject: Income
  topic: keywords
subject: MSMEs Footwear
  topic: keywords
creator: Ulul Hidayah
creator: Anggelina Delviana Klau
creator: Eka Wirajuang Daurrohmah
rights: Copyright (c) 2025 Ulul Hidayah, Anggelina Delviana Klau, Eka Wirajuang Daurrohmah http://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-30
publication date: 2025-09-30
starting page: 71
ending page: 83
doi: 10.31849/kt0cdm81

The Influence Of E-Service Quality And E-Recovery On E-Satisfaction And Its Implications For E-Loyalty Of Shopee User In Indonesia
type: item
description: 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.
subject: Articles
  topic: section
subject: E-Service Quality
  topic: keywords
subject: E-Recovery
  topic: keywords
subject: E-Satisfaction
  topic: keywords
subject: E-Loyalty
  topic: keywords
subject: E-Commerce
  topic: keywords
creator: Mona Syafriani
creator: Dini Hidayah
rights: Copyright (c) 2025 Mona Syafriani, Dini Hidayah http://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-10
publication date: 2025-10-10
starting page: 122
ending page: 135
doi: 10.31849/2xt35n60

The Effect Of Intellectual Intelligence And Emotional Intelligence On Auditor Performance With Organizational Commitment And Spiritual Intelligence As Moderating Variables
type: item
description: This study examines the influence of intellectual and emotional intelligence on auditor performance, with organizational commitment and spiritual intelligence as moderating variables. The research involved 150 auditors working at Public Accounting Firms (PAFs) in West Sumatra, Riau, and the Riau Islands, using purposive sampling. Data analysis was conducted with Structural Equation Modeling using Partial Least Squares (SEM-PLS). The findings show that both intellectual and emotional intelligence significantly affect auditor performance. Organizational commitment strengthens the relationship, while spiritual intelligence provides partial support, though its direct effect on performance is not significant. The study also reveals that emotional intelligence exerts a stronger impact compared to intellectual intelligence. These results highlight the importance of emotional management and organizational commitment in enhancing motivation and performance. The contribution of this study lies in its support for Motivation Theory and its practical implications for PAFs to design training programs that integrate intellectual and emotional intelligence development to improve auditor performance overall.
subject: Articles
  topic: section
subject: Intellectual Intelligence
  topic: keywords
subject: Emotional Intelligence
  topic: keywords
subject: Auditor Performance
  topic: keywords
subject: Organizational Commitment
  topic: keywords
subject: Spiritual Intelligence
  topic: keywords
creator: Roy Al Amin
rights: Copyright (c) 2025 Roy Al Amin http://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-07
publication date: 2025-10-07
starting page: 111
ending page: 121
doi: 10.31849/8a55v520

ANALISIS KENERJA KEUANGAN PADA PT. MATAHARI DEPARTEMENT STORE Tbk DI BURSA EFEK INDONESIA
type: item
description: The clothing industry does not always experience an increase, there are times when it experiences a decline, the community economy has a very big influence on people's purchasing power, especially in the clothing industry, with the Covid-19 pandemic, people's behavior has changed to be more focused on technology, where there has been a shift in people's shopping patterns from shopping from modern stores to virtual stores, this is quite a big challenge for retail companies, Matahari Department stores are also affected according to box data in 2019, they had 169 outlets in 2020, there were 147 outlets in 2020. 2021 until now has 148 outlets. The aim of the research is to determine the financial performance of PT. Matahari Department Store tbk, The population in the research is the financial report of PT. Matahari Department Store, Tbk The research uses Discritif, Qualitative, Financial Ratio Analysis methods which use Liquidity, Solvency and Profitability Ratios. The research results for Liquidity ratios are Current Ratio in the poor category 69.71 < 200% while for the Quik Ratio it is 39.68 % < 150% is in the poor category while the solvency ratio is Debt to Asset Ratio and Debt to Equity Ratio Exceeds industry standards in the unfavorable category while the NPM and ROA ratios are below industry standards in the Unfavorable Category.
subject: Articles
  topic: section
subject: Financial Performance, Liquidity, Solvency, Profitability
  topic: keywords
creator: Murnawati¹, Lili Erti², Tasril³
rights: Copyright (c) 2025 Murnawati, Lili Erti, Tasril
date: 2025-03-27
publication date: 2025-03-27
starting page: 71
ending page: 80
doi: 10.31849/jieb.v22i1.25593

PENGARUH EDUKASI DAN MANFAAT TERHADAP MINAT BERIVESTASI MAHASISWA DIPASAR MODAL
type: item
description: Indonesia Stock Exchange (IDX) Investment Gallery serves as a platform to introduce the capital market to the academic community early on. By 2024, the investor demographic is expected to be dominated by millennials, with over 50% of investors aged under 40. This indicates an increasing awareness among the younger generation of the benefits of investing in the capital market. Data from the IDX also show that millennial investors dominate the capital market in Riau. This study employs a qualitative approach, collecting data through interviews, field notes, questionnaires, and official documents. The findings reveal a significant partial influence of the education variable (X1) on students' interest in investing (Y) in the capital market, as indicated by a t-value (2.753) > t-table (1.980) and a significance value of 0.007 < 0.05. The benefits variable (X2) also significantly affects students' investment interest (Y), with a t-value (6.891) > t-table (1.980) and a significance value of 0.000 < 0.05. Simultaneous statistical testing shows that both education (X1) and benefits (X2) together significantly influence students' interest in investing (Y) in the capital market, with an F-value (46.851) > F-table (1.39) and a significance value of 0.000 < 0.05.
subject: Articles
  topic: section
subject: Interest, Investment, Benefits, Education, Capital Market
  topic: keywords
creator: Rita Wiyati¹, Neneng Salmiah², Rafidianto Wibisono³, Al Amin Permadani⁴
rights: Copyright (c) 2025 Rita Wiyati, Neneng Salmiah, Rafidianto Wibisono, Al Amin Permadani
date: 2025-03-27
publication date: 2025-03-27
starting page: 63
ending page: 70
doi: 10.31849/jieb.v22i1.25511

ANALISIS TINGKAT PENGANGGURAN MELALUI FAKTOR-FAKTOR YANG MEMPENGARUHI DI PROVINSI BANTEN
type: item
description: Provinsi Banten merupakan satu di antara provinsi lain yang masih menghadapi kendala serius dalam menurunkan tingkat pengangguran, secara konsisten selalu masuk tiga besar tingkat pengangguran terbuka (TPT) tertinggi di Indonesia selama periode 2011-2023. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi TPT di Provinsi Banten dengan fokus pada angka melek huruf, rata-rata lama sekolah, angka kesakitan, PDRB, dan upah minimum. Penelitian ini menggunakan pendekatan kuantitatif model regresi data panel Dinamic Ordinary Least Square (DOLS) dengan menggunakan perangkat lunak Eviews 13. Data sekunder yang digunakan diperoleh dari Badan Pusat Statistik (BPS) Provinsi Banten. Hasil penelitian membuktikan rata-rata lama sekolah dan PDRB memiliki pengaruh negatif signifikan terhadap TPT, sementara angka kesakitan memiliki pengaruh positif signifikan. Sedangkan angka melek huruf dan upah minimum tidak memiliki pengaruh signifikan terhadap TPT. Temuan ini menyoroti perlunya kebijakan yang tepat untuk mengatasi permasalahan dalam bidang pendidikan dan kesehatan, serta lebih memahami potensi yang dimiliki di setiap daerah untuk dikembangkan agar menjadi nilai tambah bagi daerah tersebut serta berkontribusi pada peningkatan PDRB
subject: Articles
  topic: section
subject: Unemployment
  topic: keywords
subject: Average Years of Schooling
  topic: keywords
subject: Morbidity Rate
  topic: keywords
subject: GRDP
  topic: keywords
subject: DOLS
  topic: keywords
creator: Ruly Habibah Al Ihsani
creator: Luthfi Ibnu Tsani
rights: Copyright (c) 2025 Ruly Habibah Al Ihsani, Luthfi Ibnu Tsani
date: 2025-03-27
publication date: 2025-03-27
starting page: 31
ending page: 43
doi: 10.31849/jieb.v22i1.26173

BENCHMARKING : INDIKATOR KINERJA YANG DIUNGKAPKAN DALAM LAPORAN BERKELANJUTAN (SUSTAINABILITY REPORTING)
type: item
description: This research to find out how to disclose sustainability reports based on the items in the GRI guidelines and what the level of breadth and depth of disclosure of sustainability reports for case study companies at PT. Unilever, PT Sidomuncul and BCA Syariah, as Benchmarking. The research method used is a qualitative research method, namely a method used to produce data findings without using statistical procedures or measurements. Research Subjects and Objects The research subjects were three companies that had received awards, namely PT. Unilever, PT Sidomuncul and BCA Syariah. Meanwhile, the research object is the Sustainability Reports of the three companies. In general, the results of the analysis of the sustainability reports of the companies Unilever, Sidomuncul and BCA Syariah for 2022 based on GRI Standards show good disclosure, although not all indicators are disclosed by these companies. In 2022, the highest disclosure of Standard GRI indicators will be presented by BCA Syariah. by 33% on General Standards and 40% on Specific Standards. The proportion of CSR program disclosures through Specific Standard indicators including Economic, Environmental and Social Performance indicators during 2022 was carried out by Sidomuncul with a total score of 50, followed by second place namely Unilever with a total score of 34, while the company with the least disclosure was BCA Syariah with total score of 29.
subject: Articles
  topic: section
subject: CSR, GRI standards, sustainability reports, industrial companies and financial services
  topic: keywords
creator: Jeni Wardi
rights: Copyright (c) 2025 Jeni Wardi, Liviawati, Gusmarila Eka Putri, Winda Wardhani, Desi Afrina
date: 2025-03-27
publication date: 2025-03-27
starting page: 51
ending page: 62
doi: 10.31849/jieb.v22i1.22465

PENGARUH E- PAYMENT TERHADAP PERILAKU KONSUMTIF MASYARAKAT (STUDI KASUS DI TIMBANG LANGKAT KECAMATAN BINJAI TIMUR KOTA BINJAI)
type: item
description: In the industrial era 5.0, technology is increasingly developing, including technology in Indonesia. The development of technology today affects people's lifestyles, one of which is that people become modern and easier, supported by the internet. The rapid development of the internet today has built an online trading system (E-Payment). E-Payment is an activity that includes distributing, selling, buying, marketing products via the internet. The ease of access to shopping on E-Payment is increasing with the support of payments using digital payments in shopping applications. This study aims to determine whether or not there is an influence of E-Payment and Digital Payment on Consumptive Behavior. In this study using quantitative research methods. The population in this study were people in Timbang Langkat kec.Binjai Timur Binjai City and obtained a sample of 200 people. The research method used is quantitative method with a measuring instrumentalikert scale with data analysis techniques using multiple linear regression using SPSS. Hypothesis testing using the t test and F test. while the results showed that partially E-Payment and digital payment had a significant effect on consumptive behavior by showing the tcount of 10.95 and 10.388 with a ttable value of 3.97 and a significant value of 0.00 <0.1 which means that E-Payment and digital payment simultaneously affect consumptive behavior.
subject: Articles
  topic: section
subject: e-commerce
  topic: keywords
subject: digital payment
  topic: keywords
subject: consumptive
  topic: keywords
subject: behavior in digital transaction
  topic: keywords
creator: Muhammad Nafan Haikal
creator: Elida Elfi Barus
rights: Copyright (c) 2025 Muhammad Nafan Haikal, Elida Elfi Barus
date: 2025-03-27
publication date: 2025-03-27
starting page: 44
ending page: 50
doi: 10.31849/jieb.v22i1.25733

PERAN MANAGEMENT CONTROL SYSTEM DAN TATA KELOLA DALAM MENINGKATKAN KINERJA PERGURUAN TINGGI
type: item
description: Management Control System (MCS) mendorong manajemen universitas untuk fokus pada pencapaian kinerja yang diharapkan. Sayangnya penelitian tentang MCS di sektor publik, masih sangat terbatas terutama di universitas. Telah dikatakan bahwa MCS mempengaruhi Kinerja Perguruan Tinggi meskipun dengan cara yang lemah. Namun, ada variabel lain yang mempengaruhi peran MCS terhadap kinerja perguruan tinggi. Tata kelola universitas yang baik adalah salah satunya. Kim (2008) menyatakan bahwa faktor tata kelola universitas menentukan keberhasilan manajemen, kontrol kualitas dan kinerja organisasi. Penelitian ini berusaha untuk menguji peran tata kelola universitas di bawah pengaruh MCS terhadap Kinerja. Penelitian dilakukan terhadap 2 Perguruan Tinggi Negeri di Pekanbaru. Data dianalisa menggunakan model persamaan struktural dengan alat uji menggunakan partial least square (PLS). Melalui analisis regresi berganda ditemukan bahwa terdapat pengaruh MCS terhadap kinerja perguruan tinggi. Selanjutnya tata kelola memoderasi pengaruh MCS terhadap kinerja perguruan tinggi
subject: Articles
  topic: section
subject: Management Control System, Higher Education, University Governance
  topic: keywords
creator: reni farwitawati
creator: Souvya Fithrie
creator: Masirun
rights: Copyright (c) 2025 Reni Farwitawati, Souvya Fithrie, Masirun
date: 2025-03-27
publication date: 2025-03-27
starting page: 10
ending page: 20
doi: 10.31849/jieb.v22i1.25706

THE INFLUENCE OF DIGITAL MARKETING, HALAL LABELING AND BUSINESS CAPITAL ON FRANCHISE MSME REVENUE
type: item
description: Abstract: This study aims to analyze the influence of digital marketing, halal labeling, and capital on the income of franchise Micro, Small, and Medium Enterprises (MSMEs). In the digital era, marketing through online platforms is increasingly important for MSMEs to reach a wider range of consumers. In addition, halal labels are an important factor, especially in markets with a majority Muslim consumer, which can influence trust and purchasing decisions. Capital is also an important variable in supporting business operations and development. The research method in this study is quantitative. Using primary data derived from the results of questionnaire answers distributed by researchers to franchise MSME actors in Sungai TFull City. The research sample uses the slovin formula with a sample of 30 MSME actors. This study found that Digital Marketing had an effect on the development of franchise MSMEs in Suangai TFull City, while halal labeling and business capital did not have a significant effect on the income of franchise MSMEs in Sungai TFull City. In conclusion, franchise MSMEs who want to increase their income are advised to optimize their digital marketing strategies and pay attention to the aspect of halal labeling, in addition to managing capital effectively. Keywords: Digital marketing, Halal labeling, Business Capital, Revenue, MSME Franchise.
subject: Articles
  topic: section
subject: Digital marketing
  topic: keywords
subject: Halal labeling
  topic: keywords
subject: Business Capital
  topic: keywords
subject: Revenue
  topic: keywords
subject: MSME Franchise.
  topic: keywords
creator: syafrul antoni syafrul
creator: rani puspita sari rani
rights: Copyright (c) 2025 Syafrul Antoni, Rani Puspita Sari, M Karim, Karlini Oktarina Karlini
date: 2025-03-27
publication date: 2025-03-27
starting page: 21
ending page: 30
doi: 10.31849/jieb.v22i1.23191

ANALISIS DAMPAK MEDIA SOSIAL DAN STRATEGI CONTENT MARKETING TERHADAP PENINGKATAN JUMLAH PASIEN KLINIK ANAK SPC MEDAN JOHOR
type: item
description: This study aims to analyze the impact of social media and content marketing strategies on increasing the number of patients at SPC Children's Clinic Medan Johor. The background of this research is the development of information technology that allows social media and content marketing to be an interactive tool to increase public engagement and trust in health services. The study used a quantitative approach with a survey method, involving 100 respondents who were parents of patients. Analysis was conducted using multiple linear regression to test the effect of social media and content marketing individually and simultaneously on increasing the number of patients. The results showed that social media and content marketing significantly influenced the increase in patient numbers. The social media-based digital marketing strategy, especially through Instagram and TikTok, succeeded in attracting audience attention through educational, informative, and interactive content, thus building trust and community engagement. The conclusion of this study confirms that optimizing social media and content marketing strategies can increase the effectiveness of health service promotion, strengthen relationships with the community, and significantly increase the number of patients.
subject: Articles
  topic: section
subject: social media, content marketing, increasing patient numbers
  topic: keywords
creator: Wan Suryani
rights: Copyright (c) 2025 Ayu Savira, Wan Suryani
date: 2025-03-27
publication date: 2025-03-27
starting page: 1
ending page: 9
doi: 10.31849/jieb.v22i1.25648

MAPPING OF LEADING ECONOMIC SECTORS IN LAMPUNG PROVINCE 2018-2022
type: item
description: A country or region certainly has the potential of each that is different. This potential has a large contribution to the economy in the region. Assessment of economic conditions is needed to determine the right strategy for the development of potential economic sectors so as to strengthen regional economic growth. Lampung Province needs to make improvements in the economic sector because it has a low growth rate and has a lower growth rate than Indonesia in the last two years. The purpose of this study is to show the leading sectors in the economy in the Province to be prioritized and given more attention in assisting regional development and to map the condition of each sector at the district/city level in Lampung Province. From the identification of leading sectors using Location Quotient, Shift Share and Klassen Typology, the Agriculture, Forestry and Fishery sectors; Water Procurement, Waste Management, Waste and Recycling; Construction; Wholesale and Retail Trade; Car and Motorcycle Repair; Transportation and Warehousing; Information and Communication; Real Estate is a leading sector in Lampung Province. Meanwhile, the mapping of sector conditions resulted in 5 sectors that experienced changes in the distribution of districts/cities in Lampung Province. In general, the leading sector in 2018 will be the agricultural sector, while in 2022 it will be the agricultural and processing sector.
subject: Articles
  topic: section
subject: LQ, Shift Share, Klassen Typology, Leading Sector
  topic: keywords
creator: Vivi Adelia Ramadian.M
creator: Hanny Nur Rahma
creator: Arswenda Putra Maulana
creator: Fitri Kartiasih
rights: Copyright (c) 2024 Vivi Adelia Ramadian.M, Hanny Nur Rahma, Arswenda Putra Maulana, Fitri Kartiasih
date: 2024-11-01
publication date: 2024-11-01
starting page: 347
ending page: 356
doi: 10.31849/jieb.v21i2.18160

PENGARUH KOMPETENSI,INDEPENDENSI,DAN INTEGRITAS TERHADAP PENDETEKSIAN KECURANGAN DENGAN PELATIHAN AUDITOR SEBAGAI PEMODERASI
type: item
description: This study aims to determine The Effect Of Competence, Independence, And Integrity On Fraud Detection With Auditor Training As Moderation. The population in this study were all internal auditors at the Inspectorate of Riau Province. By using the census sampling method, which makes all members of the population a sample of 100 internal auditors with the data collection method using a questionnaire. Based on the results of the study, it shows that Competence, Independence, and Integrity Affect Fraud Detection at the Inspectorate of Riau Province. Meanwhile, with the moderation of Auditor Training, the Competency variable has no effect on Fraud Detection at the Inspectorate of Riau Province. This study has a contribution in improving the ability of internal auditors to detect fraud in the Inspectorate of Riau Province.
subject: Articles
  topic: section
creator: Silvya Sischa Yulia Putri
creator: Taufeni Taufik
creator: Aunurrafiq
rights: Copyright (c) 2024 Silvya Sischa Yulia Putri, Taufeni Taufik, Aunurrafiq
date: 2024-10-31
publication date: 2024-10-31
starting page: 338
ending page: 346
doi: 10.31849/jieb.v21i2.19807

PENGARUH PENGGUNAAN MEDIA SOSIAL DAN PEMASARAN DIGITAL TERHADAP KINERJA UMKM
type: item
description: <!-- [if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves></w:TrackMoves> <w:TrackFormatting></w:TrackFormatting> <w:PunctuationKerning></w:PunctuationKerning> <w:ValidateAgainstSchemas></w:ValidateAgainstSchemas> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF></w:DoNotPromoteQF> <w:LidThemeOther>EN-US</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables></w:BreakWrappedTables> <w:SnapToGridInCell></w:SnapToGridInCell> <w:WrapTextWithPunct></w:WrapTextWithPunct> <w:UseAsianBreakRules></w:UseAsianBreakRules> <w:DontGrowAutofit></w:DontGrowAutofit> <w:SplitPgBreakAndParaMark></w:SplitPgBreakAndParaMark> <w:EnableOpenTypeKerning></w:EnableOpenTypeKerning> <w:DontFlipMirrorIndents></w:DontFlipMirrorIndents> <w:OverrideTableStyleHps></w:OverrideTableStyleHps> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"></m:mathFont> <m:brkBin m:val="before"></m:brkBin> <m:brkBinSub m:val="--"></m:brkBinSub> <m:smallFrac m:val="off"></m:smallFrac> <m:dispDef></m:dispDef> <m:lMargin m:val="0"></m:lMargin> <m:rMargin m:val="0"></m:rMargin> <m:defJc m:val="centerGroup"></m:defJc> <m:wrapIndent m:val="1440"></m:wrapIndent> <m:intLim m:val="subSup"></m:intLim> <m:naryLim m:val="undOvr"></m:naryLim> </m:mathPr></w:WordDocument> </xml><![endif]--><!-- [if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="false" DefSemiHidden="false" DefQFormat="false" DefPriority="99" LatentStyleCount="376"> <w:LsdException Locked="false" Priority="0" QFormat="true" Name="Normal"></w:LsdException> <w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 1"></w:LsdException> <w:LsdException Locked="false" Priority="9" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" Name="…
subject: Articles
  topic: section
subject: : penggunaan media sosial, pemasaran digital, kinerja UMKM
  topic: keywords
creator: M Faizal Sapthiarsyah
creator: Dewi Junita
rights: Copyright (c) 2024 M Faizal Sapthiarsyah, Dewi Junita
date: 2024-10-31
publication date: 2024-10-31
starting page: 330
ending page: 337
doi: 10.31849/jieb.v21i2.23686

PENGARUH GOOD UNIVERSITY GOVERNANCE DAN KOMPETENSI DOSEN TERHADAP KINERJA ORGANISASI (SUATU STUDI PADA FAKULTAS EKONOMI DAN BISNIS PERGURUAN TINGGI SWASTA DI KOTA PEKANBARU)
type: item
description: RINGKASAN PTS merupakan institusi pendidikan tinggi milik masyarakat yang menyelenggarakan pendidikan tinggi berdasarkan mandat akademik yang diberikan pemerintah dan pendelegasian wewenang pengelolaan oleh yayasan. Untuk melaksanakan pendidikan yang bermutu dan manajemen yang akuntabel perlu pengaturan tatakelola yang baik dan benar. Hal-hal yang seperti jobdesk dan SOP kerja yang tidak dilaksanakan, tidak ada transparansi antara pimpinan dengan dosen serta tenaga kependidikan, tidak jelasnya jenjang karir di fakultas, tidak adanya pengawasan yang baik yang membuat penurunan kinerja baik tenaga pendidik maupun tenaga kependidikan, sehingga akan berdampak terhadap kualitas pelayanan kepada mahasiswa. Hal inilah yang menjadi dampak terhadap jumlah siswa baru yang diterima khususnya pada perguruan tinggi swasta. Hasil penelitian terlihat bahwa secara parsial variabel transparansi dan kompetensi dosen berpengaruh secara signifikan terhadap kinerja fakultas ekonomi dan bisnis. Kata Kunci : Good University Governance, Perguruan Tinggi Swasta
subject: Articles
  topic: section
subject: Good University Governance, Perguruan Tinggi Swasta
  topic: keywords
creator: Liviawati Liviawati
creator: Gusmarila Eka Putri
creator: Aljufri Aljufri
rights: Copyright (c) 2024 Liviawati Liviawati, Gusmarila Eka Putri, Aljufri Aljufri
date: 2024-10-09
publication date: 2024-10-09
starting page: 320
ending page: 329
doi: 10.31849/jieb.v21i2.17897

PERAN AKREDITASI DAN BUDAYA MUTU DALAM MENINGKATKAN KINERJA PERGURUAN TINGGI
type: item
description: This study aims to examine the effect of accreditation on university performance directly and indirectly through quality culture as a mediator. This research is a quantitative study that uses sampling techniques referring to the advice of (Hair, 2010) which states that in survey research, the ideal sample size is between 5 to 20 times the number of items of all research variables used. The population of this study were all private universities in Pekanbaru. Determination of sample size. This study determines the option of 10 x 12 items from the 3 research variables used, so that the minimum sample size targeted is 120 respondents. The data were analyzed using a structural equation model with a test tool using partial least square (PLS). The conclusion of this study supports all hypothesized relationships, such as the effect of accreditation on college performance and quality culture, the effect of quality culture on college performance, and the indirect effect of accreditation on college performance through quality culture. Although several studies have highlighted the important role of accreditation in the literature, accreditation alone cannot improve college performance in Indonesia, and Pekanbaru is no exception
subject: Articles
  topic: section
subject: Accreditation, Quality Culture, Higher Education Performance
  topic: keywords
creator: Reni Farwitawati
creator: Arini Arini
creator: Masirun Masirun
creator: Souvya Fithrie
rights: Copyright (c) 2024 Reni Farwitawati, Arini Arini, Masirun Masirun, Souvya Fithrie
date: 2024-10-06
publication date: 2024-10-06
starting page: 310
ending page: 319
doi: 10.31849/jieb.v21i2.22056

ANALYSIS OF VAT COMPLIANCE PADA PT. ABC
type: item
description: Pajak Pertambahan Nilai (PPN) yang lebih dikenal dengan pajak konsumsi merupakan bagian dari salah satu jenis pajak negara. PT. ABC merupakan perusahaan retail yang menjual buku dan alat tulis yang terdaftar sebagai PKP namun mempunyai keterbatasan dalam memenuhi kewajiban perpajakannya. Oleh karena itu, tujuan penelitian ini adalah menganalisis dan menjelaskan tata cara penghitungan tarif PPN yang berlaku, memahami proses penyetoran dan pelaporan PPN, serta mengukur tingkat kepatuhan dalam melaporkan SPT Masa PPN. Metode yang digunakan dalam penelitian ini menggunakan metode kualitatif. Penelitian ini menggunakan 2 jenis data yaitu data primer dan data sekunder. Data primer dalam penelitian ini berasal dari wawancara dan observasi langsung. Sedangkan data sekunder yang digunakan peneliti adalah dokumentasi melalui laporan SPT Masa PPN dari Direktorat Jenderal Pajak mengenai pelaksanaan dan kepatuhan pelaporan PPN. Dari hasil penelitian PT. ABC memiliki beberapa kriteria wajib pajak yang telah terpenuhi, yaitu telah terdaftar sebagai PKP, melaporkan SPT tepat waktu, tidak memiliki utang pajak, dan tidak memiliki catatan melakukan tindak pidana di bidang perpajakan. Value Added Tax (VAT), better known as consumption tax, is part of a type of state tax. PT. ABC is a retail company that sells books and stationery which is registered as PKP but has limitations in fulfilling its tax obligations. Therefore, the aim of this research is to analyze and explain the procedures for calculating the applicable VAT rates, understand the VAT deposit and reporting process, and measure the level of compliance in reporting Periodic VAT SPT. The method used in this research uses qualitative methods. This research uses 2 types of data, namely primary data and secondary data. Primary data in this research comes from interviews and direct observation. Meanwhile, the secondary data used by researchers is documentation through Periodic VAT SPT reports from the Directorate General of Taxes r…
subject: Articles
  topic: section
subject: Consumption Tax, Value Added Tax (VAT), Taxable Entrepreneurs, and Taxable Goods.
  topic: keywords
creator: Divanda Oktavia Rizkita
creator: Diarany Sucahyati
rights: Copyright (c) 2024 Divanda Oktavia Rizkita, Diarany Sucahyati
date: 2024-10-02
publication date: 2024-10-02
starting page: 290
ending page: 299
doi: 10.31849/jieb.v21i2.21877

QUALIFICATION MISMATCH DAN DAMPAKNYA TERHADAP UPAH PEKERJA DI INDONESIA: HECKMAN TWO STEP METHOD
type: item
description: Studi ini bertujuan untuk menganalisis dampak ketidaksesuaian kualifikasi (qualification mismatch) terhadap upah tenaga kerja di Indonesia. Dengan menggunakan data SAKERNAS Agustus 2022, ketidaksesuaian kualifikasi diidentifikasi dengan menggunakan pendekatan kuantitatif. Pendekatan kuantitatif dalam mengidentifikasi ketidaksesuaian kualifikasi dilakukan dengan menggunakan metode normatif, di mana ketidaksesuaian vertikal diidentifikasi dengan membandingkan tingkat pendidikan dan klasifikasi pekerjaan (KBJI 1 digit), sedangkan ketidaksesuaian horizontal membandingkan klasifikasi jurusan pendidikan (ISCED-F 3 digit) dan klasifikasi pekerjaan (KBJI 3 digit). Data kemudian diolah dengan menggunakan metode Heckman Two Step untuk mengatasi bias seleksi pada sampel dan melihat dampak ketidaksesuaian kualifikasi terhadap upah, dengan alat analisis regresi probit dan regresi OLS (Ordinary Least Square). Hasil penelitian menunjukkan bahwa undereducation berpengaruh signifikan dengan koefisien negatif terhadap tingkat upah, yang menunjukkan bahwa kurangnya kualifikasi pendidikan berhubungan dengan penurunan upah yang signifikan bagi para pekerja. Sebaliknya, overeducation mempengaruhi upah dengan koefisien positif, yang menunjukkan bahwa memiliki kualifikasi pendidikan yang melebihi persyaratan pekerjaan dikaitkan dengan peningkatan upah. Ketidaksesuaian bidang studi (horizontal mismatch) dan ketidaksesuaian kualifikasi juga menunjukkan dampak negatif terhadap tingkat upah, yang menyoroti perlunya kebijakan pendidikan dan pelatihan yang sesuai dengan kebutuhan pasar tenaga kerja untuk mengurangi ketidaksesuaian ini dan meningkatkan kesejahteraan pekerja di Indonesia.
subject: Articles
  topic: section
subject: qualification mismatch, worker wages, two-step heckman
  topic: keywords
creator: Chris Yohanes Ginting
creator: Elfindri Elfindri
creator: Neng Kamarni
rights: Copyright (c) 2024 Chris Yohanes Ginting, Elfindri Elfindri, Neng Kamarni
date: 2024-10-01
publication date: 2024-10-01
starting page: 254
ending page: 263
doi: 10.31849/jieb.v21i2.22668