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INDONESIA
Jurnal Ekonomi dan Bisnis
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 30218365     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi dan Bisnis adalah jurnal yang menerbitkan hasil penelitian, baik kajian teori maupun lapangan, baik secara umum maupun secara khusus yang berkaitan dengan bidang ekonomi dan bisnis.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 134 Documents
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PENGARUH PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA : (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2021) Hotnida Sari Tanjung; Novera Martilova
Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2023): Juni
Publisher : ADISAM PUBLISHER

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Abstract

This study aims to determine and analyze how much influence changes in Profitability, Leverage, and Institutional Ownership have on Earnings Management in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2021 period. This type of research is quantitative research, the type of data is secondary data accessed through the official website of the Indonesia Stock Exchange (www.idx.co.id). The sample for this research was taken from 10 manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2021 period using a purposive sampling technique. The method used in this study uses the classical assumption test, multiple linear regression analysis, coefficient of determination test, and hypothesis testing. The results of this study partially show that profitability has no significant effect on earnings management as evidenced by the significant level of variables in the t test which shows tcount<ttable (0.391 <2.003). Leverage has no significant effect on earnings management which can be seen from the results of the t test which shows tcount<ttable (1.837 <2.003) and institutional ownership also has no significant effect on earnings management which shows tcount<ttable (-1.006 <2.003). Profitability, Leverage, and Institutional Ownership have no significant effect on earnings management. This can be seen from the results of the hypothesis test which show a significant value of 0.240 > 0.05 and the comparison of fcount<ftable (1.444 <2.77) means that Ha is rejected.
PERAN DINAS PERTANIAN DALAM MENINGKATKAN PENDAPATAN PETANI MENURUT PERSPEKTIF EKONOMI ISLAM Elvira Maisandra; Ariyun Anisah
Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2023): Juni
Publisher : ADISAM PUBLISHER

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Abstract

The background of this research is because the problems of farmers in Jorong Piladang are still practicing traditional farming, then farmers also lack access to subsidized fertilizers and farmers who have not been able to process their crops into raw materials ready for sale. The purpose of this study is to determine the role of the Department of Agriculture in Increasing Farmers' Income According to the Perspective of Islamic Economics. This research is a field research using a qualitative descriptive approach. The data were collected using observation techniques, interviews, documentation and literature studies. The data that has been obtained is then analyzed following the stages of data reduction, data presentation, and drawing conclusions and verification. The results of this study indicate that the Department of Agriculture plays an important role in increasing farmers' income. There are 3 roles of the Department of Agriculture which are in line with the expectations of the Farmers including an active role such as the Department of Agriculture which has provided counseling to farmers through PPL regularly in a month at least once. The participatory role can be seen that the Agriculture Office provides programs to extension workers so that they are experts in agriculture. Passive role can be seen that the Department of Agriculture provides assistance to farmer groups in Jorong Piladang. From these three roles, farmers through farmer groups in Jorong Piladang can benefit from the three roles of the Agriculture Service described above.
ANALISIS TINGKAT LITERASI KEUANGAN SYARIAH MASYARAKAT KECAMATAN PANTI Riska Khairani; Rusydi Fauzan
Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2023): Juni
Publisher : ADISAM PUBLISHER

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Abstract

This study aims to assess people's familiarity with sharia-compliant financial management in Kecamatan Panti.Aspects of syrian financial literature included in this study include syrian basic financial knowledge, syrian savings and loan, syrian insurance, and syrian investment. The research methods employed are quantitative in nature, with a focus on field research.In this study, we surveyed the population of Kecamatan Panti, which ranged in age from 20 to 39.A total of 84 people were sampled for this study using a solvin sampling technique.Data analysis was performed using a descriptive statistical method. This study's findings suggest that residents of Panti, Indonesia have an overall level of financial literacy somewhere around 74.64%, with 74.64% falling inside the "sturdy" category if measured against the criteria established by Chen and Volfe. The average score obtained for the syariah knowledge of basic finance was 81.92%; the syariah knowledge of large savings and loans was 65.04%; the syariah knowledge of insurance was 78.56%; and the syariah knowledge of investments was 76.68%.
ANALISIS PENGELOLAAN KEUANGAN DESA PADA KANTOR WALI NAGARI TIKU V JORONG KECAMATAN TANJUNG MUTIARA KABUPATEN AGAM Rahma Sucia; Ilham Illahi
Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2023): Juni
Publisher : ADISAM PUBLISHER

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Abstract

This study aims to analyze Village Financial Management at the Wali Nagari Tiku V Jorong Office, Tanjung Mutiara District, Agam Regency, whether it is running well in accordance with Agam Regent Regulation Number 50 of 2018 concerning nagari financial management.This study used a qualitative method with an interview approach to the office apparatus of Walinagari Tiku V Jorong. By collecting data using the method of observation, interviews and documentation with the data used, namely Primary Data.The results of this study indicate that overall village financial management at the Walinagari Tiku V Jorong office has aspects which include planning, implementation, administration, reporting and accountability. In managing village finances carried out by the nagari government, it must comply with the provisions of the Agam Regent Regulation Number 50 of 2018. Financial management has been going well, marked by the increase in APBNagari funds received by Nagari Tiku v Jorong every year, and also increased community development and empowerment. However, there are also problems that occur in village financial management, namely there are funds from several sectors that are not realized at all and some are not realized up to 50% of the total budget. Village financial management at the Walinagari Tiku V Jorong office must be in accordance with the principles of transparency, accountability, participation, order and budget discipline with a very high level of effectiveness so that the policies set are sufficient and provide benefits to the community.
PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN DAN OPERATING EFFICIENCY TERHADAP KINERJA PERUSAHAAN : (Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2021) Tessa Okprasari; Ilham Illahi
Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2023): Juni
Publisher : ADISAM PUBLISHER

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Abstract

This study aims to determine and analyze the effect of Environmental Performance, Environmental Costs and Operating Efficiency on the Performance of Mining Companies listed on the Indonesia Stock Exchange in 2015-2021. This research is included in quantitative research. The population of this study is mining companies listed on the Indonesia Stock Exchange in 2015-2021. Sample determination in this study used purposive sampling. There are 7 companies that meet the criteria with a total of 49 data. The data analysis technique used in this study is multiple linear regressis analysis. The results of this study show that environmental performance measured using PROPER has no effect on Company Performance, Environmental costs have a negative and significant influence on Company Performance, Operating efficiency has no influence on the Company's Performance and Environmental performance, environmental costs and Operating efficiency together affect the Company's Performance in mining companies in 2015-2021.
PENGARUH PENDAPATAN DAN PERUBAHAN PERILAKU PEMILIK LAHAN TERHADAP ALIH FUNGSI LAHAN KARET MENJADI KELAPA SAWIT Suci Ramadani; Novera Martilova
Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2023): Juni
Publisher : ADISAM PUBLISHER

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Abstract

The purpose of this research was to determine the effect of income and changes in behavior of landowners on the conversion of rubber plantation land to oil palm in Nagari Sungai Dareh. This research can be used as a reference for farmers before carrying out land conversion. Data analysis methods used include Validity, Reliability, Classical Assumptions (Normality, Autocorrelation, Multicollinearity, Heteroscedasticity), Multiple Linear Regression Tests, Hypothesis Tests (T Test, F Test), and Test the Coefficient of Determination R2. The results of this study indicate that the regression coefficient has a value of 0.391 (X1) and 0.276 (X2) if every increase of 1 unit of income variable and changes in the behavior of landowners, it will affect land conversion by 0.391 (X1) and 0.276 (X2). Then, the t count (X1) is approximately equal to 2.811 and is greater than t table which is 1.999 (2.811>1.999), and the sign is close to 0.007 to 0.05. This indicates that H1 is rewritten or H0 is collapsed. Then the calculated t value (X2) is approximately equal to 2.967, which is larger than the t table, which is approximately 1.999 (2.967 > 1.999), and a sig of approximately 0.004 to 0.05. This indicates that H1 is rewritten or H0 is collapsed. There is a yield from the R2 experiment of about 0.209, or 20%. It is believed that most of the independent variables can explain the dependent variable with an accuracy of 20.9%, while other independent variables can explain the remaining 80%. Based on significant changes partially on the t test X1 and X2 on land conversion in Nagari Sungai Dareh.
PENGARUH BIAYA PEMELIHARAAN (MU’NAH) TERHADAP KEPUASAN NASABAH DALAM MENGGADAIKAN EMAS : (STUDI KASUS: UNIT PEGADAIAN SYARIAH MANGGIS KOTA BUKITTINGGI) Diana Ferta; Novera Martilova
Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2023): Juni
Publisher : ADISAM PUBLISHER

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Abstract

The purpose of this research was to find out whether there is and how big is the influence of maintenance costs (Mu'nah) on customer satisfaction in pawning gold at the Manggis Syariah Pawnshop Unit, Bukittinggi City. This research can be used to increase customer satisfaction in gold pawning in the future. The type of research used in this research is descriptive quantitative research with a quantitative approach and a type of field research using a questionnaire (Likert scale) and a total sample of 81 respondents. And with the method of data analysis used validity, reliability, classic assumptions (normality test, autocorrelation test), simple linear regression test, hypothesis test (t test), and test the coefficient of determination R². The results of this study indicate that the regression coefficient has a value of 0.544 if each increase of 1 unit of work discipline variable will affect the satisfaction of the pilgrims by 0.544. Then, the calculated t value = 10.109 which is greater than t table = 1.994 (10.109 > 1.994) and a sig of 0.000 <0.05. This indicates that H₁ is accepted or H₀ is rejected. And the results of the R² test obtained a value of 0.564 or 56.4%. Which proves that a large number of independent variables can explain the dependent variable with a figure of 56.4% and the remaining 44% is explained by other variables. Based on the t test, the cost of Mu'nah partially has a significant effect on Customer Satisfaction of Gold Pawning at the Manggis Syariah Pawnshop Unit, Bukittinggi City.
FAKTOR YANG MEMPENGARUHI KESEJAHTERAAN MASYRAKAT DI DESA CERMIN ALAM, KAB TEBO, PROVINSI JAMBI Meli Susanti; Novera Martilova
Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2023): Juni
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Abstract

The background of this thesis is the level of community welfare in the village of Cermin Alam, VII Koto Ilir, Tebo District, Jambi Province where there are still many people who are classified as having a low level of welfare due to the fact that their income level is still relatively low, there are still many unemployed people and still low levels of income level of education. The purpose of this research is to get results and to find out and analyze how much influence income levels, unemployment, and education levels have on the level of community welfare, where this research has used quantitative research by distributing questionnaires and getting answers from the people who are the samples of this research. The results of this study indicate that the level of welfare is related to the factors that influence the level of social welfare in the form of income, education, employment/unemployment, number of family members and age. From these factors, this study only takes 3 factors to obtain the results, namely: income, unemployment, and education where the results of the Variable Income, Unemployment, and Education Level have a significant effect on the level of community welfare in the village where the research was conducted.
PENGARUH LAPORAN KEBERLANJUTAN DAN DIVERSITAS GENDER TERHADAP BIAYA UTANG: (Sub Sektor Perusahaan Makanan dan Minuman yang Terdaftar di BEI Tahun 2018-2021) Andri Syahputra; Tartila Devy
Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2023): Juni
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Abstract

This research is a quantitative exploration which means finding out and investigating how much influence Sustainability Reports and Gender Diversity have on Costs. In this study, a sample of 43 companies included in the Food and Beverage subsector and listed on the Indonesia Stock Exchange (IDX) in the 2018-2021 period was used with the purposive sampling method used in sampling. This study also utilizes additional information obtained through the IDX website and company websites. data analysis was carried out using multiple linear regression methods, and hypothesis testing was carried out using the SPSS version 22 application. The first hypothesis shows that sustainability reports have an effect on debt costs with a significance weighted 0.024 <0.05, the second hypothesis shows gender diversity has an effect on debt costs with a significance weighted 0.003 <0.05, and the third hypothesis shows that sustainability reports and gender diversity have an effect on debt costs with a significance weighted 0.003 <0.05. From the test the coefficient of determination was found (R2) in a percentage of 0.001 or 0.1%, this indicates that the independent variables of sustainability reports and gender diversity have an effect of 0.1% on the cost of debt, the remaining 99.9% is influenced by other variables.
ANALISIS PENGARUH GREEN ACCOUNTING DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN : (Sektor Properti, Real Estate dan Konstruksi Bangunan yang Terdaftar di BEI Tahun 2017-2021) Mutia Faranika; Ilham Illahi
Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2023): Juni
Publisher : ADISAM PUBLISHER

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Abstract

This research constitutes a quantitative investigation designed to explore and assess the influence of green accounting and the quality of audits on the valuation of companies operating within the property, real estate, and building construction sectors, which are listed on the Indonesia Stock Exchange (IDX) over the timeframe spanning 2017 to 2021. A total of 37 enterprises were selected as representatives via the purposive sampling technique. The dataset employed in this research is of a secondary nature and was sourced from the IDX's official website as well as the individual companies' respective websites. The process of data analysis was conducted utilizing the methodology of multiple linear regression, while the verification of hypotheses was carried out through the utilization of SPSS version 26 software. The findings stemming from the initial hypothesis demonstrate that sustainable accounting exerts a discernible impact on the valuation of firms, evidenced by a significance value of 0.002, a figure lower than the established threshold of 0.05. In line with the second hypothesis, it is evidenced that the quality of audits also bears influence on the valuation of firms, with a significance value of 0.009, similarly falling beneath the 0.05 threshold. On a different note, the third hypothesis indicates that the combined effect of sustainable accounting and audit quality holds sway over firm valuation, marked by a significance value of 0.002. In light of the coefficient of determination (R2) assessment, a value of 0.106 has been ascertained. This signifies that the cumulative contribution of sustainable accounting and audit quality amounts to 10.6% of the variation observed in firm valuation across the property, real estate, and building construction sectors on the IDX. The remaining 89.4% is subject to the influence of other factors that remain unexplored within the scope of this study.

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