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INDONESIA
Jurnal Ekonomi dan Bisnis
Published by Universitas Kristen Satya Wacana
ISSN : 19796471     EISSN : 25280147     DOI : -
Core Subject : Economy, Humanities, Art, Social,
Arts Humanities Economics, Econometrics & Finance Social Sciences
Jurnal Ekonomi dan Bisnis is a fully refereed (double blind peer review), open-access online journal for academics, researchers, graduate students, early-career researchers, and undergraduate students, published by Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana, Indonesia. Jurnal Ekonomi dan Bisnis is a periodical publication (two times a year, in April and Oktober) from the Faculty of Economics and Business Universitas Kristen Satya Wacana Salatiga with the main objective to disseminate scientific articles in the fields of economics, business and accounting.
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Articles 12 Documents
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Search results for , issue "Vol. 27 No. 1 (2024)" : 12 Documents clear
The use of accounting information with environmental uncertainty as moderating variable Nanik Ermawati; Retno Tri Handayani; Izza Ashsifa
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.5954

Abstract

Penelitian ini menginvestigasi faktor yang mempengaruhi UMKM dalam menggunakan informasi akuntansi dengan adanya ketidakpastian lingkungan. Ketidakpastian lingkungan ini disebabkan karena di Indonesia sedang menghadapi pandemi COVID-19. Variabel independen yang digunakan adalah skala bisnis, umur perusahaan, budaya organisasi, masa memimpin. Populasi penelitian ini adalah UMKM di Kabupaten Kudus sebanyak 15.895. Teknik sampling yang digunakan adalah convenience sampling. Sampel yang diperoleh sebanyak 104 responden. Teknik analisis data yang digunakan adalah PLS-SEM. Hasil penelitian menunjukkan bahwa skala usaha, budaya organisasi dan masa memimpin berpengaruh positif terhadap penggunaan informasi akuntansi. Umur perusahaan tidak berpengaruh terhadap penggunaan informasi akuntansi. Ketidakpastian lingkungan tidak mampu memoderasi pengaruh skala usaha, umur perusahaan, budaya organisasi dan masa memimpin terhadap penggunaan informasi akuntansi. Hasil penelitian ini dapat digunakan oleh UMKM untuk memotivasi UMKM meningkatkan kinerja UMKM dengan memanfaatkan informasi akuntansi dalam berbisnis. Selain itu hasil penelitian ini juga dapat memberikan kontribusi bagi Dinas Tenaga Kerja, Perindustrian, Koperasi, Usaha Kecil dan Menengah dan UMKM Kabupaten Kudus untuk lebih memperhatikan kesejahteraan UMKM di Kabupaten Kudus melalui pelatihan tentang penggunaan informasi akuntansi.
Comparison of financial behavior studies in Southeast and East Asian countries: A systematic literature review Sriyono Sriyono; Bayu Wardhana
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.8214

Abstract

Penelitian ini dilakukan untuk melihat tren komparatif studi behavioral financial di negara-negara Asia Tenggara dan Timur. Selain itu, tujuan lain dari penelitian ini adalah untuk melihat kesenjangan studi Perilaku Keuangan di negara-negara Asia Tenggara dan Timur. Ada beberapa alasan yang mendasari penelitian ini. Pertama, mempelajari perilaku keuangan di negara-negara Asia mempunyai karakteristik unik dimana perilaku keuangan masyarakat perkotaan dan pedesaan berbeda. Kedua, perilaku keuangan di Asia masih belum sepenuhnya diterapkan oleh masyarakat. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan analisis bibliometrik. Data akan dikumpulkan melalui database Scopus, yang kemudian diolah dengan software paket R. Pengolahan data menggunakan software paket R selanjutnya akan dianalisis menggunakan analisis bibliometrik.
Prospective analysis of Simantri sustainability: A probability approach Ida Ayu Nyoman Saskara; Ni Putu Wiwin Setyari; I Dewa Ayu Made Natasah Dewani; Desak Made Marysha Dewi; Desak Putu Diah Merta Lestari
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.8435

Abstract

Pemberdayaan petani melalui pelaksanaan Program Simantri adalah salah satu kebijakan pembangunan pertanian daerah Provinsi Bali, yang merupakan sebuah upaya local jangka panjang ke arah kelompok kemandirian pangan, pakan, pupuk organik, energi (biogas) dan kesejahteraan petani. Tujuan penelitian ini untuk menentukan scenario probabilitas keberlanjutan program Simantri dan menentukan sensitivitas scenario pendorong keberlanjutan program Simantri. Penelitian ini dilakukan di Kabupaten Tabanan, Data yang dibutuhkan untuk tujuan tersebut dikumpulkan melalui wawancara menggunakan kuisioner terstruktur, dengan petani Simantri, Pendamping sebanyak 115 responden, serta melakukan Focus Group Discussion (FGD) dengan 19 pakar dana atau stakeholder. Data hasil FGD yang telah dibandingkan/dipertimbangkan dengan hasil dari kuisioner, dianalaisis dengan model SMIC-Prob Expert. Hasil analisis menunjukkan bahwa kombinasi skenario dengan peluang tertinggi adalah pada kombinasi “1101” (cattle, side economi, dan commercial) dengan besarnya peluang yaitu 0.138. Analisis sensitivitas yang diukur dengan elastisitas adalah skenario cattle dan commercial sebagai “prime mover” atau pendorong utama dari sistem. Elastisitas skenario cattle masing-masing 1.677, dan commercial 1.344. Artinya, keberlanjutan program Simantri sangat ditentukan oleh kedua scenario tersebut. Rekomendasi agar program Simantri berkelanjutan yaitu perlu adanya kombinasi skenario “prime over”.
Strategies for optimizing the use of local electronic catalogs in the procurement process Dominika Odelberta Gaudenzia Pawe; Intiyas Utami; Stanis Man
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.8729

Abstract

The government uses the e-purchasing method through local electronic catalogs (KEL) to support their operational expenditure by focusing on domestic products provided by MSEs and cooperation. This research aims to describe the use of KEL in the procurement process within the regional government of NTT. A descriptive qualitative method was used in this research, with observation, documentation, and interview as the data collection methods. This study found that the regional government apparatus, as the main user of the e-catalog platform, is not yet familiar with procurement planning. In contrast, they could benefit from understanding how to use the e-purchasing system. Further, the supporting factors for KEL are support from procurement parties, the availability of competitive prices and qualities of products, and a well-regulated policy. In comparison, the obstructing factors are lack of knowledge and consistency of the government apparatus on the policy about using KEL, limited alternatives of competitive prices and qualities of available products, and lack of accountability in an e-purchasing mechanism. Therefore, an optimization strategy of well-integrated socialization and formation on using KEL is needed, along with a scheduled evaluation and monitoring by internal auditors and an increasing range of available products on current providers.
ERP implementation and earnings management: The moderating effect of an independent board of commissioners Suci Purnama Devi; Y Anni Aryani
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.8759

Abstract

This research examines the moderating effect of the Independent Board of Commissioners on the relationship between implementing an enterprise resource planning system (ERP) and earnings management in non-financial companies in the Indonesia Stock Exchange. The earnings management variable is proxied through discretionary accruals, which refer to the calculation of the modified Jones model. This research used panel data from 85 companies from 2017 – 2020 to obtain a sample of 340. Employed the moderated regression analysis, the research finds that ERP implementation significantly influences the decline in earnings management. At the same time, the Independent Board of Commissioners can strengthen the relationship between the implementation of ERP systems and earnings management. This study contributes to expanding literature related to company information systems by providing evidence of the influence of ERP implementation on earnings management and how the Independent Board of Commissioner contributes to the relationship.
Entrepreneurial leadership and organizational innovation: The role of mediating analysis I Nengah Aristana; I Made Aditya Wardana; I Dewa Made Arik Permana Putra
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.8978

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengaruh kepemimpinan kewirausahaan terhadap inovasi organisasi melalui efek mediasi sistem kerja berkinerja tinggi dan berbagi pengetahuan. Responden penelitian ini adalah karyawan pada industri ekspor kecil dan menengah yang berjumlah 280 responden yang ditentukan dengan menggunakan formulasi Krejcie dan Morgan. Data dianalisis menggunakan alat analisis Smart PLS 3.2.9. Temuan penelitian ini menunjukkan bahwa kepemimpinan kewirausahaan berpengaruh positif dan signifikan terhadap sistem kerja berkinerja tinggi, berbagi pengetahuan, dan inovasi organisasi. Selain itu, sistem kerja berkinerja tinggi dan berbagi pengetahuan terbukti berperan sebagai mediator. Studi ini memberikan kontribusi pada literatur kepemimpinan dari perspektif kewirausahaan dan menekankan pengaruh positif praktek-praktek SDM dan pertukaran pengetahuan yang pada akhirnya meningkatkan inovasi organisasi. Pertukaran pengetahuan sangat penting dalam menjelaskan kapasitas IKM dalam mengkombinasikan sumber daya mereka. Dari perspektif praktis, IKM berorientasi ekspor perlu memperlakukan inovasi organisasi sebagai ukuran berwujud untuk mempertahankan kemampuan kompetitif mereka di pasar global. Terlebih, IKM perlu memfasilitasi pertukaran informasi dalam aktivitasnya. Mereka dapat memperoleh informasi baru dan memecahkan masalah yang mungkin timbul dalam pertukaran informasi.
Assessments of physical, social, and economic vulnerability in Tarakan due to climate change Sulistya Rini Pratiwi; Yohanna Thresia Nainggolan; Mohamad Nur Utomo
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.9008

Abstract

Climate change is one of the phenomena that affects the condition of coastal communities in their physical, social, and economic aspects. Communities in a coastal area are considered vulnerable because they live in a disaster-prone area. This study aims to examine the classification of physical, social, and economic vulnerability as well as the capacity of coastal communities due to climate change in Tarakan City and to measure the relationship between physical, social, and economic vulnerability and community capacity from disasters due to climate change in Tarakan City. The data used are qualitative and quantitative, with a descriptive approach using the Likert scale method, the Guttman scale, the rating scale, and the Spearman rank correlation test. The results demonstrate that the level of physical vulnerability of the coastal community in Tarakan City was high at 80%, and the socioeconomic vulnerability of the coastal community in Tarakan City was medium at 52% and 52%, respectively. Meanwhile, the level of community capacity is high at 69%. The level of relationship between physical, social, and economic vulnerability and community capacity is very weak.
Competency mediates the influence of talent, interpersonal skills, and motivation on work ethic in entrepreneurial students Nunik Kusnilawati; D. C. Kuswardani; Adijati Utaminingsih; Ardiani Ika Sulistyawati; Linda Kusuma
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.9049

Abstract

Work ethic is currently a strategic entrepreneurship issue. Gaps were still found in previous studies. This study uses an alternative research model by placing the competency variable as a mediating variable. Such a model is the novelty of this research. The research aims to analyze the influence of talent, interpersonal skills, and motivation variables on work ethic through competency mediation in entrepreneurial students in Semarang. This research uses a sample of 120 respondents. Data was collected using a questionnaire instrument and distributed to respondents via Google Forms. The measurement scale uses a Likert scale with five response points. This research processed data using SmartPLS, starting with validity and reliability tests, then descriptive statistical analysis, and ending with inferential analysis. This study uses a significance-level test to test the hypothesis. Valid and reliable data can be identified through validity and reliability tests. The analysis results show that work ethic is influenced by 62 percent by the interpersonal skills-motivation variable, while competence is influenced by 59 percent by the talent-interpersonal skills-motivation variable. The results show that competence plays a role as a mediation between interpersonal skills and work ethic, as well as between motivation and work ethic, but does not mediate between talent and work ethic.
Chief risk officer and audit fee: An investigation from financial industries in Indonesia Vina Kusuma Andriani; Iman Harymawan; Suhaily Hasnan
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.9322

Abstract

Penunjukan seorang CRO (Chief Risk Officer) mempengaruhi implementasi ERM (Enterprise Risk Management), yang mengurangi risiko dan menurunkan biaya audit. Peraturan Otoritas Jasa Keuangan No. 17/2014 di Indonesia mengharuskan perusahaan memiliki RMC (Risk Management Committee), yang berbeda dengan posisi CRO yang setara dengan C-Level. Studi ini menguji dampak dari keberadaan CRO terhadap biaya audit eksternal. Data yang digunakan adalah perusahaan-perusahaan keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011 sampai 2020. Hasilnya menunjukkan bahwa perusahaan yang menggunakan CRO memiliki risiko yang lebih rendah, yang pada gilirannya mengurangi biaya audit. Selain itu, keahlian seorang CRO juga berdampak pada ERM yang lebih tinggi, yang kemudian mempengaruhi pengurangan biaya audit. Studi ini memberikan kontribusi kepada dunia praktis dengan mendukung penunjukan CRO dengan tujuan mengurangi risiko perusahaan. Dengan demikian, perusahaan dapat memberikan kinerja yang lebih baik.
The effect of customer engagement on repurchase intention among Indonesia’s digital banks Evan Ariestine Nathanael Kwee; Daniel Tumpal Hamonangan Aruan
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.9605

Abstract

A new era of banking in Indonesia has arrived with digital transformation in the banking sector. Digital banks are the main choice of young people, especially millennials and Generation Z. How to choose the ideal digital bank? This research tries to answer the question by understanding the role of customer engagement on repurchase intention. The author connects digital bank applications with customer satisfaction and customers will be committed to attaching themselves to the selected digital bank application. The author uses structural equation modeling (SEM) to test the research model with a sample of millennial and Generation Z customers (n = 200). The study results show a significant positive influence of customer satisfaction on customer engagement and repurchase intention of this generation of customers. These findings can provide input for application development and marketing strategies that suit customers, especially millennials and Z generations. Other digital application companies in Indonesia can conclude what the expectations of millennial and Generation Z customers are. To the author's knowledge, there have not been many articles discussing digital banks, the relationship between application use which is an antecedent effect on customer satisfaction, and the effect of customer engagement on repurchase intention in Indonesia.

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