Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi
Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi. Berisi tentang hasil penelitian kajian dan aplikasi teori dalam bidang ilmu ekonomi dan bisnis oleh mahasiswa dan dosen. Minat publikasi: Manajemen SDM, Manajemen Keuangan, Manajemen Pemasaran, Kewirausahaan, Produk Lokal, Inovasi dan Strategi Bisnis.
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<![CDATA[Analisis Pengaruh Investasi Modal dan Upah dalam Penyerapan Tenaga Kerja di Industri Anyaman Rotan Kota Palangka Raya ]]>
<![CDATA[Febriani Silitonga]]>;
<![CDATA[Sunaryo Neneng]]>;
<![CDATA[Dedi Takari]]>
<![CDATA[ JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 1 No. 1 (2021): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR) ]]>
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DOI: 10.52300/jemba.v1i1.2486
<![CDATA[Research on the speed of development economic growth in the rattan wicker industry during the COVID-19 pandemic aims to analyze that the value of capital investment and wages has a significant effect on labor absorption in the rattan woven industry in the city of Palangka Raya. The benefits of this research can add knowledge and insight, especially how the industrial development of rattan woven in Palangka Raya City. The data used in this study are primary data and data collection was done by interviewing 25 respondents, the data that had been collected were processed and analyzed using multiple linear regression. The results showed that the added value of investment, wages and capital together up to a confidence level of 80% had a significant effect on the employment of the rattan weaving industry in Palangka Raya City. In terms of the investment value variable, every time there is an increase in investment value of 1%, it can cause the increase in labor absorption to be 8.275%. Every 1% increase in the value of capital can cause the increase in labor absorption by 3.351%. Each 1% increase in the value of wages can cause the increase in labor absorption by 1.987%. For the handicraft industry in taking the given capital assistance, it is better to pay attention to the management of that capital. The need for financial records must also be considered so that there is transparency to various parties regarding capital and income. So that this research can be a reference in further research regarding the rate of economic growth which has an impact on other handicraft industries in Indonesia, so that this business remains sustainable]]>
<![CDATA[Pengaruh Budaya, Persepsi, dan Kepercayaan Terhadap Keputusan Pembelian Obat Tradisional di UKM Pasar Kahayan Kota Palangka Raya ]]>
<![CDATA[Jaldi Hindratno]]>;
<![CDATA[Meitiana Meitiana]]>;
<![CDATA[Yoga Manurung]]>
<![CDATA[ JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 1 No. 1 (2021): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR) ]]>
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DOI: 10.52300/jemba.v1i1.2487
<![CDATA[This study aims to determine whether there is an influence of culture, perceptions, and trust on purchasing decisions either partially or simultaneously (jointly). The research method used in this research is a descriptive-quantitative approach. The population in this study includes all consumers or customers who have purchased traditional medicinal products located on Jl.Tjilik Riwut KM.1, Kahayan Palangka Raya market, whose numbers are not yet known. The sampling technique in this study used a non-probability sampling technique with a type of accidental sampling of 80 respondents. The data collection technique used a questionnaire. The collected data were analyzed and processed with the Statistical Package for the Social Sciences (SPSS) version 24.0. The results showed that there was a significant and positive influence of culture, perceptions, and trust either partially or simultaneously on purchasing decisions for traditional medicines in the UKM Kahayan market, Palangka Raya. The suggestion given by the author in this study is that shop owners are expected to continue working in processing traditional medicine in order to increase the trust that traditional medicine is proven to heal. The government should carry out scientific testing to find out what content is in the drug, so that the BPOM and MUI labels are immediately given so that it is known to the wider community that these traditional medicines are suitable for consumption. For further researchers, they should use or add other variables such as social factors, psychological factors, and others so that they can more influence the results of purchasing decisions]]>
<![CDATA[Analisis Pengendalian Kualitas Produk untuk Meminimumkan Produk Gagal Pada Pabrik Roti Prabu Bakery ]]>
<![CDATA[Nia Friscilla]]>;
<![CDATA[Achmad Syamsudin]]>;
<![CDATA[Deddy Rakhmad Hidayat]]>
<![CDATA[ JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 1 No. 1 (2021): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR) ]]>
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DOI: 10.52300/jemba.v1i1.2489
<![CDATA[Operations and management research are areas of interest in the SMEs production house. Production process control and quality control in the operational system are implemented to keep the product good and acceptable according to customer requirements. The research target at the Prabu Bread Production House in Palangka Raya City, Central Kalimantan is to provide operational education with a flow chart in reducing failed products. Resource theory in research is the basis for managing production and product operations effectively and efficiently. This type of research is observation and interviews with time system analysis with diagrams as quality control ranging from material selection to packaging. Based on the results of the flow chart and time structure in each production step, it is very good at supporting products to reduce production failures. Practical research implications are expected to provide knowledge in society, especially in the field of operations, especially product quality control to minimize failed products. Thus, bakery products produced by producers can be guaranteed quality is accepted by consumers and failed products produced by producers can be reduced or no longer exist.]]>
<![CDATA[Pengaruh Kinerja Lingkungan, Profitabilitas, Ukuran Perusahaan dan Kepemilikan Saham Publik Terhadap Pengungkapan CSR di Bursa Efek Indonesia ]]>
<![CDATA[Metri Metri]]>;
<![CDATA[Solikah Nurwati]]>;
<![CDATA[Rita Sarlawa]]>
<![CDATA[ JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 1 No. 1 (2021): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR) ]]>
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DOI: 10.52300/jemba.v1i1.2490
<![CDATA[Research in the field of finance related to corporate social responsibility is an interesting topic in increasing the CSR disclosure of manufacturing companies. The influence of the importance of policies and actions Environmental performance, profitability, company size and public ownership can increase the disclosure of CSR responsibility for manufacturing companies on the IDX in 2015-2018. This research is related to the manufacturing industry because it has the largest number of companies than other types of industries that are sensitive to the general public and the influence of company stakeholder trust. The results show that it is very important for manufacturing companies to support CSR by environmental performance, profitability, company size and joint public ownership. The results in this study indicate that the disclosure of CSR in manufacturing companies listed on the IDX in 2015-2018 requires an antecedent for the greater the size of the antecedent, the more extensive the CSR disclosure that will be carried out. This confirms the agency theory of research which explains that the bigger a company is, the greater its CSR costs. But the results show that the profitability is not significant in increasing endogenous. So that further research includes financial literacy variables to increase the CSR of manufacturing companies. Practical research implications for stakeholders who get the good news that the company's CSR will increase the height of the work relationship, therefore it is very important for companies to expand and increase CSR for the sustainability of manufacturing companies]]>
<![CDATA[Pengaruh Asean Corporate Governance Scorecard dan Struktur Kepemilikan Terhadap Asimetri Informasi Pada Perusahaan Kelompok Kompas 100 di Bursa Efek Indonesia ]]>
<![CDATA[Pormawati Siringo]]>;
<![CDATA[Sri Yuni]]>;
<![CDATA[Leliana Maria Angela]]>
<![CDATA[ JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 1 No. 1 (2021): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR) ]]>
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DOI: 10.52300/jemba.v1i1.2491
<![CDATA[This research purposes is to analyze the influence of ASEAN Corporate Governance Scorecard (ACGS) and ownership structure as represented by managerial ownership (KM) and institutional ownership (KI) on information asymmetric. This research uses sample of Kompas 100 index in Indonesia Stock Exchange (IDX) during 2013-2017 period. Based on purposive sampling method, the total of research sample are 52 companies with 5 year observation. This research is a quantitative research using multiple regression dummy variable analysis method. In the practice, statistic test is preceded by classical assumption test. The result of research show that partially ACGS has effect on information asymmetric, managerial ownership has no effect on information asymmetric, institutional ownership has no effect on information asymmetric and simultaneously the effect of ACGS and ownership structure as represented by KM and KI have effect on information asymmetric.]]>
<![CDATA[Pengaruh Partisipasi Anggaran, Sistem Keuangan Desa, Prinsip-Prinsip Good Governance dan Pemberdayaan masyarakat Terhadap Kualitas Anggaran Pendapatan dan Belanja Desa Kotawaringin Timur ]]>
<![CDATA[Rosalia Sihotang]]>;
<![CDATA[Sri Yuni]]>;
<![CDATA[Ferry Christian]]>
<![CDATA[ JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 1 No. 1 (2021): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR) ]]>
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DOI: 10.52300/jemba.v1i1.2492
<![CDATA[This study aims to determine the effect of the variable Budget Participation, Village Financial System, Good Governance Principles, and Community Empowerment on the Quality of Village Income and Expenditure Budget (Empirical Study of Village Apparatus, Kotabesi Subdistrict, Kotawaringin Timur Regency). This type of research used in this research is quantitative research. This study used a survey method with a questionnaire as the instrument. The population in this study were village officials in Kotabesi Subdistrict, Kotawaringin Timur Regency. The sample in this study as many as 75 respondents obtained by proportional sampling technique. The analysis technique used is multiple regression analysis. The results of this study conclude that in the partial test (t) the independent variable (1) Budget participation affects the quality of the Village Income and Expenditure Budget (2) The Village Financial System has no effect on the Quality of the Village Budget (3) The Principles of Good Governance have an effect the Quality of the Village Revenue and Expenditure Budget (4) Community Empowerment has no influence on the Quality of the Village Revenue and Expenditure Budget. The simultaneous test results show that Budget Participation, Village Financial Systems, Good Governance Principles, and Community Empowerment have a simultaneous effect on the quality of the Village Income and Expenditure Budget]]>
<![CDATA[Penilaian Struktur Modal Dan Pengelolaan Modal Kerja ]]>
<![CDATA[Ni Luh Eka Ayu Permoni]]>;
<![CDATA[Ni Kadek Ayu Trisnadewi]]>;
<![CDATA[Komang Somayasa]]>
<![CDATA[ JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 1 No. 1 (2021): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR) ]]>
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DOI: 10.52300/jemba.v1i1.2495
<![CDATA[The purpose of this study is to determine the assessment of capital structure and working capital management at the Mukti Singaraja Savings and Loan Cooperative. The data collection techniques used in this study used documentation techniques, namely financial statement data from 2014-2019. The data analysis technique used in this research is descriptive technique by calculating financial ratios first which is followed up with the analysis. The results of this study explain that the working capital turnover ratio has been very productive from year to year because the ratio is always above 100%. The cash turnover ratio is very efficient because the value of this ratio is above 100% even though the dominant cash turnover ratio value has decreased. The management of accounts receivable ratio which is assessed from the turnover of accounts receivable is very efficient because the value of accounts receivable turnover is always above the standard even though the dominant accounts receivable turnover ratio has decreased. The results of this study explain that the capital structure ratio based on assessment standards (Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia No. 06 / Per / M.KUKM / V / 2006) is classified as bad. It can be seen that the DAR ratio value from year to year is always above the standard (> 80%), but it is always followed by an increase in the achievement of SHU. The assessment of the DER ratio is not good because the value of the DER ratio is always above the standard (> 200%) but this condition is always followed by an increase in the achievement of SHU]]>
<![CDATA[COVER JEMBA Vol 1, No.1 (2021) ]]>
<![CDATA[ADMIN JEMBA]]>
<![CDATA[ JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 1 No. 1 (2021): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR) ]]>
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<![CDATA[KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE RESPONSIBILITY PERBANKAN SYARIAH DI INDONESIA ]]>
<![CDATA[Miqdam Maufur]]>;
<![CDATA[Abdul Basit]]>;
<![CDATA[Akmal Ihsan]]>;
<![CDATA[M. Zidny Nafi’ Hasbi]]>
<![CDATA[ JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 1 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR) ]]>
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DOI: 10.52300/jemba.v2i1.2920
<![CDATA[Performance has an effect on CSR disclosure of Islamic Commercial Banks in Indonesia. The financial performance variable uses the profitability ratios (ROA, ROE, NIM), while the CSR measurement uses the ISR indicator. The sample in this study uses 6 Islamic Commercial Banks with a data period from 2014-2016. Data analysis in this study used multiple linear regression. The results of this study are Return on Assets (ROA) has a significant positive effect on CSR disclosure, Return on Equity (ROE) has a significant positive effect on CSR disclosure, and Net Income Margin (NIM) has an insignificant positive effect on CSR disclosure. Together, the ROA, ROE, and NIM variables have a significant effect on the disclosure of Islamic Bank CSR in Indonesia in 2014-2019.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR PERILAKU PEMBELIAN ONLINE (E-COMMERCE) KONSUMEN MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PALANGKA RAYA ]]>
<![CDATA[Deddy Rakhmad Hidayat]]>;
<![CDATA[Peridawaty Peridawaty]]>
<![CDATA[ JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 1 No. 2 (2021): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR) ]]>
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DOI: 10.52300/jemba.v1i2.2985
<![CDATA[This study was made to examine the determinants of online buying behavior (e-commerce). Factors such as perceived benefits and risks, psychological factors, hedonic motivation and website design are factors that influence the online buying cunsumer behavior. The research method was carried out using a quantitative approach, with collecting data using a questionnaire as a data collection instrument. The respondents used were 100 FEB UPR students in Palangka Raya. The data analysis technique in this study used multiple linear regression with SPSS software. The Result perceived benefits have a significant effect on Online buying Consumer Behavior is accepted. The perceived risks that is accepted has a significant effect on Online Buying Consumer Behavior is accepted. Hedonic motivations has a significant effect on Online Buying Consumer Behavior is accepted. Psychological factors have a significant effect on Online Buying Consumer Behavior is accepted. Website Design has a significant effect on Online Buying Consumer Behavior is accepted. The variables of perceived benefits, perceived risks, hedonic motivations, psychological factors, and Website design simultaneously have a significant effect on online consumer buying behavior]]>
