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Muhammad Ainul Firdaus
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INDONESIA
Jurnal Ekonomi, Bisnis dan Sosial
Published by Universitas Wijaya Putra Surabaya
ISSN : -     EISSN : 29876672     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JEBS (Jurnal Ekonomi, Bisnis dan Sosial) diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra Surabaya. Terbit empat kali dalam satu tahun pada bulan April, Juli, Oktober. dan Januari, Jurnal Ekonomi, Bisnis dan Sosial berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang ilmu ekonomi, bisnis dan sosial. Jurnal Ekonomi, Bisnis dan Sosial menerbitkan artikel di bidang ilmu ekonomi yang memberikan kontribusi bagi pengembangan ilmu ekonomi, dan praktik ekonomi. Jurnal Ekonomi, Bisnis dan Sosial menerima artikel berbasis penelitian terutama yang berkaitan dengan manajemen sumber daya manusia, manajemen pemasaran, manajemen keuangan, manajemen strategis, e-business, manajemen kewirausahaan, akuntansi sektor publik, akuntansi biaya, akuntansi anggaran, sistem informasi akuntansi, perpajakan, pengauditan, ilmu ekonomi, ekonomi pembangunan, ilmu sosial dan disiplin ilmu terkait.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 90 Documents
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PENGARUH KOMPETENSI KEDISIPLINAN DAN KEPEMIMPINAN TRANSFORMASIONAL KEPALASEKOLAH TERHADAP KINERJA GURU PADA SD RADEN PATAH SURABAYA Angella Ismi Oktaviani; Yanuar Fauzuddin
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 3 (2023): JEBS, Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This study aims to examine and analyze how Competence, Discipline and Transformational Leadership affect the Teacher Performance of SD Raden Patah, Surabaya. The number of samples taken was 32 teacher respondents at SD Raden Patah, Surabaya. Data collection techniques by distributing questionnaires. The analysis used is the validity test, reliability test, classical assumption test, multiple linear regression analysis and the coefficient of determination. The results of this study indicate that: (1) Competence has a positive and significant effect on the Teacher Performance of SD Raden Patah, Surabaya. (2) Discipline has a positive and significant effect on Teacher Performance at SD Raden Patah, Surabaya. (3) Transformational leadership has a positive and significant effect on teacher performance at SD Raden Patah, Surabaya. (4) Competence, Discipline and Transformational Leadership simultaneously have a positive and significant effect on the Teacher Performance of SD Raden Patah, Surabaya.
PENGARUH PENERAPAN KNOWLEDGE MANAGEMENT DAN PENGEMBANGAN SDM TERHADAP KINERJA KARYAWAN PT. AMEERATAMA SEJAHTERA ABADI SURABAYA Artit Fauzi; Mochamad Syaiful Arif
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 3 (2023): JEBS, Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

The purpose of this study was to evaluate the impact of employee performance, knowledge management and HR development at PT Ameeratama Sejahtera Abadi Surabaya. This study has a population of 40 people and uses quantitative techniques. Respondents, hereinafter referred to as the research sample, are the entire population. Based on the findings of data analysis conducted using the t test, it is known that the knowledge management has a large and positive influence on employee performance, while the HR development has a large and positive influence on employee performance. Meanwhile, from the results of the F test data analysis it is known that the knowledge management and HR development has a positive and significant influence on employee performance.
PENGARUH UKURAN PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2021 Dia Agustin; Dwi Lesno Panglipursari
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 3 (2023): JEBS, Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This study aims to examine and analyze the effect of Company Size and Debt Policy on Firm Value in Property and Real Estate sector companies listed on the IDX for the 2019-2021 period. The population in this study were 43 companies. The sampling technique in this study used a purposive sampling technique, namely a sampling technique based on certain criteria. The number of samples in this study were 43 companies with 3 years of research so that the sample data in this study totaled 129 data. Methods of data analysis using descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. Based on the results of this study indicate that partially company size as measured by Size has no significant effect on firm value, debt policy as measured by Debt to Equity Ratio (DER) has a negative and significant effect on firm value. Meanwhile, it simultaneously shows that company size and debt policy have a significant effect on firm value.
PENGARUH PROFITABILITAS DAN LEVERAGE DENGAN MODERASI CSR TERHADAP NILAI PERUSAHAAN KOSMETIK YANG TERDAFTAR DI BEI Dinda Bistari; Endah Supeni
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 3 (2023): JEBS, Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This purpose of this research to examine the effect of profitability and leverage with CSR moderation on company value cosmetics listed on the BEI from 2018-2022. This research is a quantitative study. The population of this study are all cosmetic companies that have published financial reports on the BEI from 2018- 2022. In this study has used a purposive sampling method, so that 30 samples were obtained in this study. The method used in this study is multiple linear regression analysis method with Moderated Regression Analysis (MRA). Multiple regression result with a significant level of 0.05 : (1) Profitability has a effect on firm value. (2) Leverage has a effect on firm value. (3) CSR as a moderating and strengthen the effect of profitability on firm value. (4) CSR as a moderating and weakens the relationship between leverage on firm value.
PENGARUH AKSES PAJAK, PENGETAHUAN PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT SURABAYA BARAT Kharina Apriliana Wati; Heru Tjahjono
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 3 (2023): JEBS, Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This study aims to describe and analyze the effect of product innovation, price and product quality on purchasing decisions at Waroeng Made Ali Nurdi. The sampling technique in this study used a non-probability sampling method (accidental sampling). Data were analyzed using SPSS tool. The results of the analysis based on the t test showed that partially Product Innovation, Price and Product Quality had a significant effect on purchasing decisions at Waroeng Made Ali Nurdi. Based on the F test, it is known that the product innovation, price and product quality variables have a significant effect on purchasing decisions at Waroeng Made Ali Nurdi. Thus, the manager of the Waroeng Made Ali Nurdi restaurant in West Surabaya is expected to further improve product innovation, price and product quality, so that it can influence consumer purchasing decisions.
PENGARUH NET PROFIT MARGIN DAN TOTAL ASSETS TURNOVER TERHADAP PERTUMBUHAN LABA (SUBSEKTOR INDUSTRI SEMEN),TBK PERIODE TAHUN 2017 - 2021 Ria Nudrotun Nufus; Muninghar Muninghar
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 3 (2023): JEBS, Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This study aims to analyze and test the Effect of Net Profit Margin and Total Assets Turnover on Profit Growth. The population in this study are all cement industry sub-sector companies in 2017- 2021, totaling 8 companies. The sampling technique used purposive sampling method, so as to get a sample of 6 companies. Data analysis was performed using multiple linear regression analysis with the help of SPSS version 26. Based on the results of the study, it can be concluded that Net Profit Margin has a significant effect on Profit Growth. Total Assets Turnover has a significant effect on Profit Growth. Thus, simultaneously Net Profit Margin and Total Assets Turnover affect Profit Growth.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LIKUIDITAS TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN INFRASTRUKTUR TAHUN 2019-2021 Irmayani Maulina Putri; Pujianto Pujianto
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 3 (2023): JEBS, Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

The aim of this research is to determine the influence of company size, profitability, and liquidity on audit report lag. This research uses a type of causal research with a quantitative approach. The population of this research is infrastructure companies listed on the Indonesia Stock Exchange. The sampling method used purposive sampling, obtained as many as 22 companies with 3 years of observation (2019-2021) so there were 66 samples. Data analysis was carried out using SPSS version 26. The results prov that company size has no significant effect on audit report lag, while profitability and liquidity have a significant effect on audit report lag. Meanwhile, audit report lag is influenced simultaneously by company size, profitability, and liquidity.
PENGARUH BEBAN KERJA, KEPUASAN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PT GUNAWAN DIANJAYA STEEL TBK Fahril Oktavio; Mei Indrawati
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 3 (2023): JEBS, Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This study aims to analyze and prove the effect of workload, job satisfaction and work environment on employee performance. The population in this study amounted to 53 respondents. This type of research uses explanatory research. The data collection method used in this study is a quantitative method using independent and dependent variables. The data analysis method used in this study is the classical assumption test, descriptive statistical analysis, descriptive analysis, multiple linear regression analysis, coefficient of determination and hypothesis testing. Data analysis was performed using statistics with SPSS and excel tools. Based on the results of data analysis using the t test it is known that workload has a significant effect on employee performance, job satisfaction has a significant effect on employee performance, the work environment has a significant effect on employee performance, while based on data analysis using the F test it is known that workload, job satisfaction, and work environment simultaneously have a significant effect on the performance of employees of PT Gunawan Dianjaya Steel Tbk.
PENGARUH CORPORATE SOCIAL RESPOSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR PERTANIAN DAN PERTAMBANGAN Windy Ayu Atwiningsih; Pujianto Pujianto
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 3 (2023): JEBS, Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

The aim of this research is to examine the impact of Corporate Social Responsibility and Good Corporate Governance on the tendency to minimize tax payments in companies within the agricultural and mining sectors listed on the Indonesia Stock Exchange during the period of 2019 - 2021. This study utilized a sample of 120 companies selected through purposive sampling. Tax aggressiveness was measured using the Effective Tax Rate (ETR), Corporate Social Responsibility was assessed based on 91 disclosure criteria following the Global Reporting Initiative (GRI) fourth version or GRI-G4, while Good Corporate Governance was measured using variables such as Independent Board of Commissioners, Board of Directors, and Audit Committee. The findings indicate that Corporate Social Responsibility does not demonstrate a significant impact on the tendency to minimize tax payments. Good Corporate Governance, measured by the Board of Directors variable, has a significant influence on tax aggressiveness. On the other hand, the variables of Independent Board of Commissioners and Audit Committee do not have a significant impact on tax aggressiveness.
PENGARUH BUDAYA ORGANISASI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PT PERKEBUNAN NUSANTARA XI (PERSERO) SURABAYA I Kadek Anggara; Nurleila Jum’ati
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 3 (2023): JEBS, Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This study aims to examine and analyze the effect of organizational culture and work motivation simultaneously on employee performance at PT. Nusantara Plantation XI (Persero) Surabaya. The unit of analysis in this study is the employees at PT. Perkebunan Nusantara XI (Persero) Surabaya with 65 people. Samples were taken using saturated sample technique. Data analysis was performed using statistics with SPSS 26 tools. Based on the results of data analysis using the t test it is known that partially organizational culture and work motivation have a significant influence on employee performance. Meanwhile, based on the results of data analysis using the F test, it is known that simultaneously organizational culture and work motivation have a significant effect on employee performance. Thus, companies are advised to pay attention to the organizational culture and work motivation of employees so that their performance is maintained.

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