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Journal of Economics Business Finance and Accounting
Published by MRC Rizquna
ISSN : -     EISSN : 2988392X     DOI : -
Core Subject : Economy,
The Aim of Journal of Economics Business Finance and Accounting is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and asia especially and also in the world. The intended scientific article is in the form of a theoretical review and empirical study of related science, which can be accounted for and disseminated Indonesia and asia especially and also in the world. Journal of Economics Business Finance and Accounting, an electronic journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to accounting science, accounting practices, accounting profession, finance management, Cooperative and SMEs This journal encompasses original research articles, review articles, and short communications, including: Economics Business management Management Accounting Financial Accounting Public Sector Accounting Sharia Accounting Accounting Information Technology Auditing Professional Ethics Capital Market Corporate Governance Finance Management Taxation Banking Cooperative and SMEs Cooperative and SMEs Accounting
Articles 5 Documents
Search results for , issue "Vol. 1 No. 2 (2023): Journal of Economics Business Finance and Accounting" : 5 Documents clear
Pengaruh Profitabilitas, Leverage, Komisaris Independen, dan Tipe Industri Terhadap Pengungkapan Sukarela Anneke Nurmalitasari; Vitalis Ari Widiyaningsih
Journal of Economics Business Finance and Accounting Vol. 1 No. 2 (2023): Journal of Economics Business Finance and Accounting
Publisher : MRC Rizquna

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Abstract

This study aims to find out the results of the Voluntary Disclosure Analysis in terms of Profitability, Independent Commissioners, Leverage and Industry Type in consumer goods sector companies listed on the IDX in 2018-2022. Sampling technique from secondary data. Secondary data is data obtained by researchers from various existing sources. The number of companies that were sampled was 37 companies. The analytical method used is multiple linear regression analysis which is processed using the SPSS ver. 25 to be able to test the independent variables on the dependent variable. The results of research hypothesis testing show that the profitability variable has a negative and significant effect on voluntary disclosure, while independent commissioners and leverage have a positive and significant effect on voluntary disclosure. Meanwhile, in the dummy regression, industry type as proxied by profile has a positive effect on voluntary disclosure.
Peran Marketing Syariah dalam Penentu Penjualan Produk Farmasi di Wilayah Rayon V Klaten (Apotik Sumber Waras dan Apotik Yunmay Farma) Dwi Setio Budi
Journal of Economics Business Finance and Accounting Vol. 1 No. 2 (2023): Journal of Economics Business Finance and Accounting
Publisher : MRC Rizquna

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This research aims to: 1) Describe the Islamic principles of sharia marketing in determining the sales of Pharmacy pharmaceutical products in the Klaten Rayon V Region, 2) Explain the advantages of Islamic principles of sharia marketing compared to conventional marketing in determining the sales of Pharmacy pharmaceutical products in the Klaten Rayon V Region, and 3) Knowing the obstacles to implementing Islamic principles of sharia marketing in determining sales of pharmacy pharmaceutical products in the Klaten Rayon V Region. This research is descriptive qualitative research. Researchers took locations in the Klaten rayon V area, including Delanggu, Juwiring, Wonosari, Polanharjo. Data collection techniques use interviews, observation and documentation. The validity of this research data uses triangulation of sources and methods. The analysis technique used is interactive model analysis. The results of this research show: 1) Islamic principles of sharia marketing in determining sales of pharmacy products in the Klaten District V Region using the Al-Qur'an and Hadith. 2) The advantages of Islamic principles of sharia marketing compared to conventional marketing in determining sales of pharmacy products in the Klaten Rayon V region include theistic (rabbaniyah), namely its religious nature (diniyyah); Ethical (akhlaqiyyah) which prioritizes moral issues (morals, ethics); Realism (al-waqi'yyah), is not an exclusive, fanatical, anti-modernity and rigid concept; Humanistic (al-insaniyyah) where human nature is maintained and maintained. 3) The obstacle to implementing Islamic principles of sharia marketing in determining sales of pharmacy products in the Klaten Rayon V region is the limited knowledge of pharmacists' sharia knowledge and drug sales.
Pengaruh Faktor-Faktor Penerapan Balanced Scorecard Terhadap Kinerja Perusahaan (Studi Pada Dealer Honda di Surakarta) Syavira Imaniar Sihab
Journal of Economics Business Finance and Accounting Vol. 1 No. 2 (2023): Journal of Economics Business Finance and Accounting
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This study aims to determine and analyze the influence of: 1) financial perspective on company performance, 2) customer perspective on company performance, 3) internal business perspective on company performance, 4) learning and growth on company performance, and 5) financial perspective, customer perspective, business perspective and internal learning and growth on company performance Honda Dealer, Surakarta. This research is quantitative research. The population of this study were all employees and customers of Honda Dealer, Surakarta with a sample of 120 respondents. Data collection techniques using a questionnaire. The analysis technique used is multiple linear regression analysis. The results of this study indicate: 1) Financial Perspective has an effect on Company Performance of 0.202 with a tcount of 2.102. and a significance of 0.038; 2) Customer Perspective has an effect on Company Performance of 0.351 with a tcount of 2,919 and a significance of 0.004; 3) The Internal Business Perspective has an effect on the Company's performance of 0.216 with a tcount of 2.189 and a significance of 0.031; 4) Learning and Growth Perspective has an effect on Company Performance of 0.452 with a tcount of 4.061 and a significance of 0.000; 5) Financial perspective, customer perspective, internal business perspective, and learning and growth perspective affect the company's performance with an Fcount of 62,356 and a significance value of 0.000. The conclusion of this research is the financial perspective, customer perspective, internal business perspective, and learning and growth perspective affect the company's performance either partially or simultaneously.
The Influence of Leadership Style on Employee Performance through Employee Job Satisfaction Sonyta Dinda Maharani
Journal of Economics Business Finance and Accounting Vol. 1 No. 2 (2023): Journal of Economics Business Finance and Accounting
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The purpose of this study is to analyze: 1) the influence of leadership style on job satisfaction of Novotel Solo Hotel employees, 2) the influence of leadership style on the performance of Novotel Solo Hotel employees, and 3) the effect of job satisfaction on the performance of Novotel Solo Hotel employees. This research is a quantitative research. The sample in this study was 75 employees of Novotel Solo Hotel. Data collection was carried out using questionnaires and documentation. The data was analyzed using path analysis with the help of SPSS software. The results of this study show 1) leadership style has a positive and significant effect on job satisfaction of Novotel Solo Hotel employees. This can be seen from the regression coefficient of leadership style 1.687, and tcount of 19.853 and the significance level of 0.000. 2) Leadership style has a positive and significant effect on the performance of Novotel Solo Hotel employees. This can be seen from the leadership style regression coefficient of 0.892, and tcount of 1:8.492 as well as a significance level of 0.000. 3) Job satisfaction has a positive and significant effect on the performance of Novotel Solo Hotel employees. This can be seen from the job satisfaction regression coefficient of 0.487, and tcount of 18.799 as well as a significance level of 0.000.
Pengaruh Insentif, Pelatihan, dan Lingkungan Kerja Terhadap Kinerja Karyawan Brenda Yulieta Putri
Journal of Economics Business Finance and Accounting Vol. 1 No. 2 (2023): Journal of Economics Business Finance and Accounting
Publisher : MRC Rizquna

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Penelitian ini bertujuan untuk mengetahui pengaruh insentif, pelatihan, dan lingkungan kerja terhadap kinerja karyawan di Rumah Sakit Islam Surakarta Yarsis baik secara parsial maupun simultan. Metode penelitian ini merupakan metode kuantitatif. Populasi dalam penelitian ini adalah 287 karyawan Rumah Sakit Islam Surakarta Yarsis dengan jumlah sampel sebanyak 74 responden. Pengumpulan data dilakukan dengan menggunakan kuesioner melalui google form. Analisis data untuk menguji hipotesis menggunakan persamaan regresi, uji F, uji t, dan koefisien determinasi. Berdasarkan hasil analisis diketahui 1) Insentif berpengaruh signifikan terhadap kinerja karyawan. Hal ini ditunjukkan dengan nilai koefisien regresi sebesar 0,114, thitung 20,021 dan nilai signifikansi 0,047. 2) Pelatihan berpengaruh signifikan terhadap kinerja karyawan. Hal ini ditunjukkan dengan nilai koefisien regresi sebesar 0,329, thitung 20,337 dan nilai signifikansi 0,022. 3) Lingkungan kerja berpengaruh signifikan terhadap kinerja karyawan. Hal ini ditunjukkan dengan nilai koefisien regresi sebesar 0,432, thitung 40,336 dan nilai signifikansi 0,000. 4) Insentif, pelatihan, dan lingkungan kerja berpengaruh signifikan terhadap kinerja karyawan. Hal ini ditunjukkan dengan nilai Fhitung sebesar 520,133 dan nilai signifikansi 0,000.

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