{"title":"Effect of Internal Audit on The Prevention of Fraud","authors":"Delina Pitriani, Shinta Dewi","doi":"10.55208/jebe.v17i2.467","DOIUrl":"https://doi.org/10.55208/jebe.v17i2.467","url":null,"abstract":"This study aims to determine the effect of internal audits on fraud prevention. The formulations in this study are has the internal audit at the Selaawi Garut Unit Bank (BRI) adequately, does internal audit affect the prevention of fraud in the bank (BRI) Selaawi Garut Unit. The research method in this study is to use quantitative methods. The object of research is internal audit and fraud prevention. The dependent variable is Fraud Prevention, while the independent variable is Internal Audit. The research population is all employees who work at Bank BRI Unit Selaawi Garut, as many as 31 people. Samples were taken randomly from as many as 31 people. Data analysis used simple linear regression. The results showed that Internal Audit affected Fraud Prevention. Furthermore, the internal audit department personnel must enhance the caliber of their analytical procedures in the context of fraud auditing, preliminary surveys, program audits, and auditor team selection. This finding will enable future researchers to replicate the study by incorporating additional variables.","PeriodicalId":360774,"journal":{"name":"Jurnal Ekonomi, Bisnis & Entrepreneurship","volume":"126 47","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139197240","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
M. Azka, Kesuma Wardana, Eko Ruddy Cahyadi, A. Slamet
{"title":"Determinants of Adapted Behaviors on Employee and Entrepreneurs Against the Covid-19 Pandemic: Theory of Planned Behavior","authors":"M. Azka, Kesuma Wardana, Eko Ruddy Cahyadi, A. Slamet","doi":"10.55208/jebe.v17i2.459","DOIUrl":"https://doi.org/10.55208/jebe.v17i2.459","url":null,"abstract":"New Normal is a change in behavior to continue carrying out normal activities but coupled with the implementation of health protocols to prevent Covid-19 transmission. In Indonesia itself, the new normal is applied as a realistic response from the Indonesian government to the existence of COVID-19 as well as the results of the analysis in various sectors of national life, especially the future of the national economy in the medium and long term. After the implementation of the new normal, it automatically affects the routine activities carried out by the community, especially those activities that were restricted by the government at the time of the New Normal. This study aims to analyze the factors that influence behavior change after the application of the New Normal in the Covid-19 Pandemic. A modified Theory of Planned Behavior is used in this study using testing through Structural Equation Modeling (SEM-PLS). A total of 427 respondents who have worked have answered the online questionnaire containing 61 questions. The results of this study indicate that knowledge and understanding of covid-19 make people understand the severity they feel and the vulnerabilities they may experience. The severity and vulnerability they feel also have an influence on their attitudes, behavior control, past behavior, and subjective norms so that they have a strong factor in building their intention to behave during the pandemic when the new normal is enacted. The intention that has been built with the support of attitudinal factors, past behavior, subjective norms, and behavior control also changes people's behavior. Employees are able to more moderate the relationship between attitudes towards intention and the relationship between past behavior and intention than entrepreneurs.","PeriodicalId":360774,"journal":{"name":"Jurnal Ekonomi, Bisnis & Entrepreneurship","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139201556","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Perspectives On International Political Economy: Labor and Environmental Standards Should Be in World Trade Organizations?","authors":"Selin Ç?nar","doi":"10.55208/jebe.v17i2.422","DOIUrl":"https://doi.org/10.55208/jebe.v17i2.422","url":null,"abstract":"The concept of sustainable development and environmental protection are among the main objectives of the World Trade Organization. For this purpose, the labor and environmental standards of the World Trade Organization are also included in the agreement. In 1994, the World Trade Organization Trade and Environment Committee was established in this context, and international organizations joined it. So, in this paper analyze that labor and environmental standards should be in a Trade Organization unbiased way. This study examines the complex rhetoric surrounding the incorporation of labor and environmental norms into the World Trade Organization (WTO) structure. The phenomenon of trade globalization has profoundly affected the interdependence of economies, prompting inquiries into the ethical aspects of international commerce. Incorporating labor and environmental norms into the World Trade Organization (WTO) has emerged as a central topic of controversy. Advocates contend that incorporating such measures is paramount in promoting sustainable growth, guaranteeing equitable labor standards, and addressing global environmental deterioration. However, integrating these standards could impose economic constraints, impede the free trade flow, and even result in the adoption of protectionist measures. This study explores multiple viewpoints, evaluates the possible consequences, and evaluates the practicality of integrating labor and environmental concerns within the World Trade Organization (WTO). This study makes a valuable contribution to the continuing discourse surrounding the development of a more inclusive and responsible international political economy by assessing its effects on economic growth, social justice, and environmental sustainability.","PeriodicalId":360774,"journal":{"name":"Jurnal Ekonomi, Bisnis & Entrepreneurship","volume":"224 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139205291","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Impact of Interest Rates and Inflation Rates on Increasing the Number of Customers Saving","authors":"Richna Handriyani, Siti Junaida Hasibuan, Herlin Munthe","doi":"10.55208/jebe.v17i2.370","DOIUrl":"https://doi.org/10.55208/jebe.v17i2.370","url":null,"abstract":"This research investigates the impact of interest rates and inflation on the customer base of PT. Medan Independent Bank in terms of savings. The present study aims to examine the impact of interest rates and inflation on the customer base of Bank Mandiri (Persero) Medan. This study aims to examine the impact of interest rates and inflation on the customer base of Bank Mandiri (Persero) Medan in terms of savings. This study used a causal-comparative research design, which is a type of research that examines the cause-and-effect relationship between two or more variables. This study employs many data analysis approaches, including Validity and Reliability Tests, classical assumption tests, multiple linear regression, hypothesis testing, simultaneous tests, and the Coefficient of Determination (R2). The statistical findings show a significant relationship between the interest rate and the number of customers. This conclusion is based on the t-test (partial), where the calculated t-value of 5.039 exceeds the critical t-value of 2.920, and the significance level of 0.001 is less than the predetermined threshold of 0.05. Therefore, each interest rate significantly impacts the number of customers. Based on the obtained results, inflation substantially influences customer numbers. This conclusion is drawn from the t-test (partial) analysis, where the calculated t-value of 4.051 exceeds the critical t-value of 2.920 at a significance level of 0.001, which is lower than the conventional threshold of 0.05. Hence, individually and independently, inflation significantly impacts the number of customers. Based on the statistical findings, interest rates, and inflation substantially influence customer numbers. This assertion is supported by the F (simultaneous) test, where the F-count value of 18.348 exceeds the critical F-table value of 9.55, and the significance level of 0.000 is less than the predetermined threshold of 0.05. Hence, both interest rates and inflation significantly impact the number of customers concurrently.","PeriodicalId":360774,"journal":{"name":"Jurnal Ekonomi, Bisnis & Entrepreneurship","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139208069","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Bankruptcy Prediction Model: Altman (Z-Score), Springate (S-Score), Zmijewski (X-Score) And Grove (G-Score) Models in Companies Listed at The LQ 45 Stock Index","authors":"Ros Bunga Bondar, M. K. Mudzakar","doi":"10.55208/jebe.v17i2.435","DOIUrl":"https://doi.org/10.55208/jebe.v17i2.435","url":null,"abstract":"This study aims to assess the effectiveness of four prominent bankruptcy prediction models, namely Altman's Z-Score, Springate's S-Score, Zmijewski's X-Score, and Grove's G-Score, in forecasting financial distress among companies listed on the LQ 45 Stock Index. The research leverages financial data spanning a specified period to construct and evaluate the predictive capabilities of these models. By employing a sample of companies operating within the LQ 45 index, the study provides a comprehensive comparative analysis of the models' accuracy, sensitivity, and specificity in identifying firms at risk of bankruptcy. Additionally, this research investigates potential improvements or synergies that may arise from combining the predictive power of multiple models. The findings of this study contribute to the body of knowledge in corporate finance and offer valuable insights for stakeholders, investors, and policymakers involved in risk assessment and financial decision-making within the context of the Indonesian stock market.","PeriodicalId":360774,"journal":{"name":"Jurnal Ekonomi, Bisnis & Entrepreneurship","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139208865","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Influence of Price, Promotion, And Service Quality on Consumer's Purchase Interest in Matahari Store Department","authors":"Hafni Cholida Nasution, Dea Amanda Samosir","doi":"10.55208/jebe.v17i2.488","DOIUrl":"https://doi.org/10.55208/jebe.v17i2.488","url":null,"abstract":"This study aims to examine the impact of price, promotion, and service quality on consumer purchase intention at Matahari Department Store. The applied research methodology involves the utilization of a survey approach, wherein questionnaires are distributed to a sample of consumers that has been randomly selected. Regression analysis was employed to examine the gathered data to assess the correlation between the independent factors (pricing, promotion, and service quality) and the dependent variable (buy interest). The research findings demonstrate that consumer buying interest at the Matahari Department Store is significantly influenced by pricing, promotion, and service quality. These several aspects collectively have a role in influencing positive consumer views, leading to an increase in purchase intention. The findings above offer significant insights for shop management in developing enhanced marketing strategies for consumer attraction and satisfaction. The study also emphasizes the significance of retail enterprises in comprehending market dynamics and effectively addressing client demands. The findings of this study have significant practical consequences, indicating that initiatives aimed at increasing customer purchasing interest should consider the appropriate control of prices, the implementation of successful promotional techniques, and the enhancement of service quality. The present study establishes a fundamental basis for informing strategic decision-making processes inside the Matahari Department Store, offering a valuable point of reference for future investigations in this particular domain.","PeriodicalId":360774,"journal":{"name":"Jurnal Ekonomi, Bisnis & Entrepreneurship","volume":"294 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139200827","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Elsa Putri Napitupulu, Herlin Munthe, Nur Ari Sufiawan
{"title":"Influence of information Technology, Work Experience, Management Participation and HR Competence on the Effectiveness of Accounting Information Systems","authors":"Elsa Putri Napitupulu, Herlin Munthe, Nur Ari Sufiawan","doi":"10.55208/jebe.v17i2.389","DOIUrl":"https://doi.org/10.55208/jebe.v17i2.389","url":null,"abstract":"Analyzing is the aim of this study and proving that there is an influence between Information Technology, Work Experience, Management Participation and HR Competence at Bank BNI Iskandar Muda Branch, BNI USU Branch, BNI Padangbulan Branch and BNI KC Setiabudi, Medan City, North Sumatra. This research utilizes primary data that has been obtained by distributing questionnaires to respondents. The respondents were employees who worked at Bank BNI Iskandar Muda Branch, BNI USU Branch, BNI Padangbulan Branch and BNI KC Setiabudi, Medan City, North Sumatra. Sampling by saturated sample method using a sample of 80 employees. The results of partial testing show that the effectiveness of the accounting information system is positively and significantly influenced by information technology, work experience, management participation and HR competencies at Bank BNI Iskandar Muda Branch, BNI USU Branch, BNI Padangbulan Branch and BNI KC Setiabudi, Medan City, North Sumatra. Simultaneously Information Technology, Work Experience, Management Participation and HR Competence have a positive and significant impact on the Effectiveness of the Accounting Information System at Bank BNI Iskandar Muda Branch, BNI USU Branch, BNI Padangbulan Branch and BNI KC Setiabudi, Medan City, North Sumatra.","PeriodicalId":360774,"journal":{"name":"Jurnal Ekonomi, Bisnis & Entrepreneurship","volume":"135 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139205922","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Effect of Product Quality and Promotion on Purchasing Decisions","authors":"Fatya Anissa Arliandhini, Retno Resawati","doi":"10.55208/jebe.v17i2.444","DOIUrl":"https://doi.org/10.55208/jebe.v17i2.444","url":null,"abstract":"The present study emerged from the recognized concern surrounding consumers' decision-making process when purchasing a product from a beauty company located in Bandung. The primary issue identified in this study pertains to the diminished purchasing decisions resulting from the inadequate quality of the product and promotional efforts. This research aims to investigate the impact of product quality and promotion on consumer purchasing behavior for a beauty product offered by a company in the city of Bandung. The present study utilizes descriptive and confirmatory methodologies, employing a quantitative research approach. The research sample comprises consumers of a product offered by a beauty company located in Bandung, with 100 participants residing in the city of Bandung. The findings indicate a strong and statistically significant relationship between product quality and consumer purchasing behaviour. Likewise, the influence of promotional activities on consumer purchasing decisions is positive and statistically significant. The correlation coefficient demonstrates a robust relationship.","PeriodicalId":360774,"journal":{"name":"Jurnal Ekonomi, Bisnis & Entrepreneurship","volume":"59 13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139198308","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Effect of Money Supply and Bank Indonesia Rate on Consumer Price Index in Indonesia 2018-2022","authors":"Muhammad Ali, Tria Apriliana, Andina Nur Fathonah","doi":"10.55208/jebe.v17i2.471","DOIUrl":"https://doi.org/10.55208/jebe.v17i2.471","url":null,"abstract":"The aim of this research is to determine the influence of the money supply and Bank Indonesia interest rates on the consumer price index in Indonesia for the period 2018 - 2022. The discussion of this research is related to the money supply, Bank Indonesia interest rates, and the consumer price index (CPI). In this regard, the approach taken is theories related to that field. This research was conducted in Indonesia. This type of research is quantitative research. The data used in this research is time series secondary data in the form of publications on the money supply, Bank Indonesia interest rates, and consumer price index from January 2018 to December 2022 obtained from the Central Statistics Agency (BPS) and Bank Indonesia. The research method used in this research is the explanatory method. The data analysis techniques in this research are descriptive analysis and multiple linear regression analysis. The research results show that both partially and simultaneously, there is an influence of the money supply and Bank Indonesia interest rates on the consumer price index.","PeriodicalId":360774,"journal":{"name":"Jurnal Ekonomi, Bisnis & Entrepreneurship","volume":"221 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139203524","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Role of Brand Benefits in Financial Quality, Based on Responsiveness and Guarantee, and Its Implications for Customer Loyalty","authors":"Imelda Megawati","doi":"10.55208/jebe.v17i2.470","DOIUrl":"https://doi.org/10.55208/jebe.v17i2.470","url":null,"abstract":"This study aims to examine the impact of brand benefits on a firm's financial performance. The primary emphasis is on two critical aspects of brand advantages: responsiveness and assurance. The present study additionally investigates the influence of financial quality on customer loyalty. The research methodology employed in this study entailed acquiring data from a diverse pool of respondents who served as customers for different brands within the relevant industry—the process of data collecting involved the administration of questionnaires and the execution of organized interviews. The study employed statistical research to examine the correlation between brand benefits, financial quality, and consumer loyalty. The empirical evidence suggests that the level of responsiveness and assurance exhibited by a brand has a notable influence on a firm's financial performance. Moreover, a positive correlation exists between enhanced financial quality and increased levels of consumer loyalty. The conclusions of this study suggest that firms should recognize the significance of brand responsiveness and assurance in enhancing their financial performance. This further emphasizes the significance of upholding and improving financial excellence to bolster client loyalty. The present study provides a valuable contribution to comprehending the interplay among brand benefits, financial quality, and consumer loyalty within the contemporary industry landscape.","PeriodicalId":360774,"journal":{"name":"Jurnal Ekonomi, Bisnis & Entrepreneurship","volume":"13 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139205396","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}