e-Journal Ekonomi Bisnis dan Akuntansi
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STRATEGI PENGEMBANGAN PARIWISATA RAMAH MUSLIM DI PANTAI KUTA, NUSA TENGGARA BARAT
Full text linkMuslim-friendly tourism is relatively new in the world of tourism. In the tourism industry there are many aspects and actors that contribute, the aspects and actors in it must be in line with sharia and not contrary to religious standards, the standardization meets halal and good criteria. One of the areas that promotes the Muslim-friendly tourism sector is West Nusa Tenggara province and one of the Special Economic Zones (SEZs) is Kuta beach. This study aims to analyze the development strategy of Muslim-friendly tourism on the coast of Kuta, Central Lombok, West Nusa Tenggara. The method in this study is qualitative using case studies. The results of this study show that the NTB Provincial Government through the NTB Tourism Office and Central Lombok Regency provide full support by making human development training, regulations, and laws on Muslim-friendly tourism
Pengaruh Teknologi Finansial dan Inklusi Keuangan Terhadap Ketimpangan Pendapatan di Negara ASEAN-6
Full text linkThis study aims to analyze the long-term and short-term effects of financial technology and financial inclusion on income inequality in ASEAN-6 countries, namely Indonesia, Malaysia, Singapore, Thailand, Philippines and Vietnam, for the period between 2011 and 2022. Indicators used in This research is income inequality using the Gini coefficient, financial inclusion using financial inclusion indicators based on the Sarma model and data on e-money usage as an indicator of financial technology. The data analysis technique used is Panel Auto Regressive Distributed Lag (ARDL). The results of this study found that in the long term the financial technology variable has a significant negative effect, while in the short term it has no significant effect on income inequality in ASEAN-6, and the financial inclusion variable in the long term has a significant positive effect, whereas in the short term it has no significant effect on income inequality in ASEAN-6
KONSTRUKSI MODEL PENCEGAHAN FRAUD MELALUI RED FLAG BASED SYSTEM DI PEMERINTAH KABUPATEN JEMBER (STUDI KASUS DI INSPEKTORAT KABUPATEN JEMBER)
Full text linkThis research aims to present a system that can prevent fraud in the form of compliance and internal control within the Jember Regency Government through a red flag-based system. The study uses a qualitative case study method. The Inspectorate currently requires indicators to prevent the occurrence of fraud. The techniques employed to collect data include observation, interviews, and documentation. The results indicate that all Regional Device Organizations (OPD) in Jember Regency analyze various risks. These risks will be further analyzed for their root causes and the impacts they may generate. Based on the risk map that has been created, there are a total of 412 risks identified across 72 Regional Device Organizations (OPD) in Jember Regency. The focus of the risks with potential fraud in this study lies within the category related to finance (finance risk). Specifically, there are 33 financial-related risks identified across all Regional Device Organizations (OPD) in Jember Regency
TANGGUNG JAWAB SOSIAL (CSR), IMBAL HASIL ATAS EKUITAS (ROE), DAN REPUTASI PERUSAHAAN
Full text linkThis research aims to evaluate the influence of CSR and ROE on the reputation of manufacturing companies listed on the IDX. This research uses a quantitative approach with a sampling of 25 manufacturing companies listed on the IDX during the 2018-2022 period. The sampling technique used is purposive sampling, where reputable companies are taken as samples. CSR, ROE and corporate reputation data were collected from annual reports and official IDX publications. Linear regression analysis is used to test the relationship between these variables. The research results show that both CSR and ROE have a significant influence on the reputation of manufacturing companies listed on the IDX. The regression coefficients for CSR and ROE show that every one unit increase in CSR and ROE causes a significant increase in corporate reputation. These findings have important implications for business and management practitioners at BEI. Improving CSR practices and financial performance can help companies strengthen their reputation in the eyes of Stakeholders. A better understanding of the relationship between CSR, ROE, and corporate reputation can also help companies design more effective business strategies
Strengthening the Performance of Micro, Small, and Medium Enterprises (MSMEs) Through Social Media Adoption with Human Resource Competency as Moderation and Implementation of The Penta Helix Model in Facing New Normal Challenges in Jember Regency
Full text linkThe Covid-19 pandemic has had a negative impact on MSMEs, and has encouraged MSMEs to be more creative in trying to maintain and develop their business during the pandemic, especially through the adoption of social media for marketing activities. However, the competence of HR in MSMEs is still an obstacle to the process of adopting social media. The aims of this study were (1) to analyze the role of HR competence in moderating social media adoption on MSME performance, and (2) to analyze the implementation of the pentahelix model in strengthening MSME performance through the role of social media adoption and HR competence in facing the new normal challenges in Jember Regency. The research method used is mixed method research, which combines both quantitative and qualitative research approaches. The sample of this research is 100 SMEs. Quantitative data analysis was carried out using the PLS SEM technique. Qualitative data analysis was carried out with FGDs with stakeholders such as the government represented by the Jember District Office of Cooperatives and MSMEs, the media, the MSME community, academics, and business people. The results of the verification analysis using the SEM analysis technique show that technology has a significant effect on the performance of MSMEs in Jember Regency. Meanwhile, organizational, and environmental variables did not have a significant effect on the performance of MSMEs in Jember Regency. HR competence has a significant effect on the performance of MSMEs in Jember Regency. HR competence does not moderate the effect of technology on the performance of MSMEs in Jember Regency. HR competence does not moderate organizational influence on MSME performance in Jember Regency. HR competence does not moderate the influence of the environment on the performance of MSMEs in Jember Regency. To strengthen the performance of MSMEs through the adoption of social media, all stakeholders have an important role, where the government becomes a facilitator in conducting training and mentoring. With the involvement of academics to conduct research so that market segmentation is more appropriate for marketing through social media. Then businesspeople who have been involved in digital marketing play a role in transferring knowledge, and the role of the media is to strengthen marketing carried out by MSMEs through social media
Komunikasi, Lingkungan Kerja, Disiplin dan Kinerja pada Karyawan PT. Pangan Lestari (Finna Food) Sidoarjo
Full text linkThis study aims to determine the effect of communication, work environment, and work discipline on employee performance. This research uses quantitative methods with a descriptive approach. The main research data used a questionnaire, which was analyzed by multiple linear regression, and processed with PLS (Partial Least Square). The research population was employees of PT Pangan Lestari Sidoarjo with a total of 171 respondents. The sampling technique used proportional random sampling. The results of this study indicate that communication affects employee performance improvement. The work environment has an influence on employee performance, and employee discipline can improve employee performance
EMPLOYEE ENGAGEMENT, DISIPLIN, DAN REWARD TERHADAP KINERJA PEGAWAI DI PT CITRA MARGATAMA SURABAYA
Full text linkThe research conducted aims to determine the influence of employee engagement, discipline and rewards on employee performance at PT Citra Margatama Surabaya. This research uses quantitative methods. The population of employees at the Toll Road Business Entity (BUJT, namely PT Citra Margatama Surabaya in the toll road operational and service division. The number of research respondents was 114 which were obtained using a purposive technique which was adapted to the research objectives. Primary data was obtained from a questionnaire which was then obtained using the program SPSS 25. The research results show that Employee Engagement, Discipline and Rewards have a positive and significant effect on employee performance at PT Citra Margatama Surabaya. This research proves the influence of Employee Engagement, Discipline and Rewards on Increasing Employee Performance
DETERMINANTS OF HALAL MEAT CONSUMPTION AMONG INDONESIAN GENERATION Z MUSLIMS: USING THE EXTENDED THEORY OF PLANNED BEHAVIOR
Full text linkThis study aims to examine the factors that influence halal meat consumption intention in generation Z Indonesian Muslims, using the Theory of Planned Behavior. This research is a quantitative study using primary data, obtained through distributing questionnaires. The sample used was 1182 people who belonged to generation Z Muslims, namely the age group with the criteria: born after 1996, aged at least 15 years, had consumed certified halal meat and lived in the territory of Indonesia. This study uses Structural Equation Modeling (SEM-PLS), to test the relationship between variables in the model. The results showed that there are 5 variables that directly affect Halal Meat Consumption Intent (IKDH), namely: attitude (Att), Trust (Kep), Moral Obligation (KM), Subjective Norm (SN), and Perceive Behavioral Control (PBC). Meanwhile, there are 6 interactions that affect indirectly
STRATEGI DIVERSIFIKASI PORTOFOLIO: ANALISIS DAMPAK RISIKO DAN KEUNTUNGAN PADA BANK KONVENSIONAL DAN SYARIAH MILIK NEGARA DI INDONESIA
Full text linkThis research examines the relationship between credit portfolio diversification and the risk and return of state-owned banks (Bank BUMN) from 2019 to 2023. Using multiple linear regression analysis, it evaluates the impact of the Herfindahl Hirschman Index (HHI) on credit or financing risk (NPL and NPF) and bank returns (ROA, ROE) among state-owned banks listed on the Indonesia Stock Exchange. Control variables include bank size, loan or financing to deposit ratio (LDR and FDR), and equity to total asset ratio (ETA). The results show that credit portfolio diversification reduces credit risk in BUMN banks, suggesting that spreading credit exposures across sectors can mitigate risk. However, diversification does not significantly affect bank returns (ROA, ROE). Control variables such as bank size, LDR and FDR, and ETA show no significant impact on credit risk, ROA, or ROE. This study provides empirical evidence on the effectiveness of financing portfolio diversification in managing credit risk within state-owned banks, considering Islamic banking principles. While diversification can mitigate credit risk, its impact on profitability requires careful consideration. BUMN banks should implement robust risk assessment frameworks and strategic oversight to maximize diversification benefits while maintaining financial stability and adhering to ethical and Sharia-compliant financial practices
PENGARUH ISLAMIC LEADERSHIP DAN ISLAMIC ORGANIZATIONAL CULTURE TERHADAP EMPLOYEE PERFORMANCE DENGAN VARIABEL INTERVENING JOB SATISFACTION (BANK SYARIAH INDONESIA KANTOR AREA JEMBER)
Full text linkThis study aims to analyze the impact of Islamic leadership and Islamic organizational culture on employee performance, with job satisfaction as a mediating variable, at Bank Syariah Indonesia in the Jember Area Office. This research employs a quantitative method with a survey approach, using a questionnaire as the instrument. The sample consists of 41 employees working as tellers, customer service representatives, and backoffice staff. The sample was selected using purposive sampling techniques. The data were analyzed using SEM-PLS techniques. The research findings indicate that Islamic leadership has a positive and significant effect on job satisfaction, Islamic leadership has a positive and significant effect on employee performance, Islamic organizational culture does not affect job satisfaction, Islamic organizational culture does not affect employee performance, job satisfaction has a positive and significant effect on employee performance, job satisfaction does not mediate the effect of Islamic organizational culture on employee performance, and job satisfaction does mediate the effect of Islamic leadership on employee performance