Jurnal Ekonomi Teknologi dan Bisnis (JETBIS)最新文献

Factors Affecting The Use Of Accounting Information With Environmental Uncertainty As A Moderating Variable 以环境不确定性为调节变量影响会计信息使用的因素

Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Pub Date : 2024-06-04 DOI: 10.57185/jetbis.v3i5.109

Diva Maulidah, Lia Ristiani, Alselina Saputri, Acep Komara

{"title":"Factors Affecting The Use Of Accounting Information With Environmental Uncertainty As A Moderating Variable","authors":"Diva Maulidah, Lia Ristiani, Alselina Saputri, Acep Komara","doi":"10.57185/jetbis.v3i5.109","DOIUrl":"https://doi.org/10.57185/jetbis.v3i5.109","url":null,"abstract":"We realize that accounting information is very important for MSMEs today in the era of digitalization, where this research aims to obtain empirical evidence of variables that can influence it. The total research population was 50 MSMEs in the city of Cirebon and the sample was 40 MSMEs because of the population of 50 MSMEs that had used computerization, there were 40 MSMEs. The purposive sampling method was chosen to determine the sampling technique. The data analysis technique uses Moderated Analysis Regression (MRA). The conclusion that can be shown is as follows: the use of accounting information can be influenced by accounting knowledge or accounting training. The owner's education does not affect the use of accounting information. The use of accounting information can also be influenced by business size/scale of business. Environmental uncertainty can strengthen the influence of accounting knowledge on the use of accounting information. Environmental uncertainty cannot strengthen the effect of accounting training. The results of this research can be used as a reference for MSMEs to be motivated to use accounting information to improve MSME performance.","PeriodicalId":484316,"journal":{"name":"Jurnal Ekonomi Teknologi dan Bisnis (JETBIS)","volume":"77 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141268566","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}

引用次数: 0

Analysis Of The Form Of Sustainable Fashion And The Quality Of Disclosure Of Economic, Social And Environmental Aspects On The Website In 2022: A Case Study Of Sukkhacitta.Com 2022 年可持续时尚的形式与网站披露经济、社会和环境信息的质量分析：Sukkhacitta.Com 案例研究

Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Pub Date : 2024-05-13 DOI: 10.57185/jetbis.v3i4.98

Lina Tania, Carmel Meiden

{"title":"Analysis Of The Form Of Sustainable Fashion And The Quality Of Disclosure Of Economic, Social And Environmental Aspects On The Website In 2022: A Case Study Of Sukkhacitta.Com","authors":"Lina Tania, Carmel Meiden","doi":"10.57185/jetbis.v3i4.98","DOIUrl":"https://doi.org/10.57185/jetbis.v3i4.98","url":null,"abstract":"In this era of Globalization, the world's population has increased so human needs and desires must also continue to grow. Choosing needs, cannot be separated from a person's lifestyle, where fashion has become an inseparable part of daily appearance and style. The development of the fashion industry is in line with fashion which is no longer just a necessity but also a lifestyle. This research is the result of practice-based research, where local brand SukkhaCitta strives to design sustainable fashion collections by raising the issue of clothes that can heal the earth. Through this practice, Sukkhacitta retraces the footsteps of their ancestors, where SukkhaCitta makes clothes directly manually in the village without using factories. From the application of traditional agroforestry to spices used as natural pesticides. Intercropping naturally balances the carbon cycle between the soil and the atmosphere. Another attraction that SukkhaCitta tries to highlight is the storytelling behind each product it makes. This story element is what differentiates SukkhaCitta from other fast fashion products that only follow trends.","PeriodicalId":484316,"journal":{"name":"Jurnal Ekonomi Teknologi dan Bisnis (JETBIS)","volume":"111 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140985817","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}

引用次数: 0

Effect Of Viral Marketing And Celebrity Endorsers On Purchasing Decisions For Somethinc X NCT Dream Skincare At TikTok Shop 病毒式营销和名人代言对在 TikTok 商店购买 Somethinc X NCT Dream 护肤品决策的影响

Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Pub Date : 2024-05-10 DOI: 10.57185/jetbis.v3i3.97

Nindy Selvya Dewi, Helda Melinda, Muhamad Santoso

{"title":"Effect Of Viral Marketing And Celebrity Endorsers On Purchasing Decisions For Somethinc X NCT Dream Skincare At TikTok Shop","authors":"Nindy Selvya Dewi, Helda Melinda, Muhamad Santoso","doi":"10.57185/jetbis.v3i3.97","DOIUrl":"https://doi.org/10.57185/jetbis.v3i3.97","url":null,"abstract":"The development of the internet shows that there is growth in more and more internet users worldwide, and Indonesia is one of them. However, in modern times this has spread widely to the economic and entrepreneurial fields, so the term E-commerce or online trading has emerged to meet daily needs such as Tiktok Shop. The success of Tiktok Shop in Indonesia is due to the way business actors change promotional strategies using viral marketing and celebrity endorsers to get public attention and viral news on social media. This study aims to determine the effect of viral marketing and celebrity endorsers on purchasing decisions for something X NCT Dream skincare at TikTok Shop. The method used is a Quantitative approach with the type of associative research is data collection by distributing questionnaires using an online system via Google form with as many as 200 respondents. Data processing was then analyzed using IBM SPSS 25 Version for Windows. The data analysis used is Multiple Linear Analysis. All hypotheses show significance. The conclusion is that the influence of viral marketing and celebrity endorsers has a significant and positive effect on purchasing decisions for something X NCT Dream skincare at TikTok Shop.","PeriodicalId":484316,"journal":{"name":"Jurnal Ekonomi Teknologi dan Bisnis (JETBIS)","volume":" 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140993177","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}

引用次数: 0

Utilization Of Accounting Information Systems, Human Resource Competencies, Government Accounting Standards On The Quality Of Local Government Financial Statements 会计信息系统的利用、人力资源能力、政府会计准则对地方政府财务报表质量的影响

Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Pub Date : 2024-05-04 DOI: 10.57185/jetbis.v3i4.100

Dian Nurazizah, Fatima Azahra, Wildaniyahtul Jannah, Moh. Yudi Mahadianto, Nelia Fariani

引用次数: 0

Analysis Of The Financial Performance Of Insurance Companies Before And During The Covid-19 Pandemic Based On Early Warning System And Risk-Based Capital 基于预警系统和风险资本的 "Covid-19 "大流行之前和期间保险公司财务绩效分析

Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Pub Date : 2024-05-01 DOI: 10.57185/jetbis.v3i4.99

Emia Rani Pepayosa, Ratna Septiyanti

{"title":"Analysis Of The Financial Performance Of Insurance Companies Before And During The Covid-19 Pandemic Based On Early Warning System And Risk-Based Capital","authors":"Emia Rani Pepayosa, Ratna Septiyanti","doi":"10.57185/jetbis.v3i4.99","DOIUrl":"https://doi.org/10.57185/jetbis.v3i4.99","url":null,"abstract":"This study aims to provide empirical evidence regarding the comparison of the value of the Early Warning System and Risk-Based Capital in measuring the financial performance of insurance companies before and during the COVID-19 pandemic. The Early Warning System measurement indicator uses the claim expense ratio. Sampling using purposive sampling method and obtained a sample of 18 insurance companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2022. The type of data used is secondary data in the form of financial reports collected through the company's official website and the Indonesia Stock Exchange (IDX). The data analysis method uses non-parametric statistics, namely the Wilcoxon Sign Rank Test with the help of SPSS version 27. The results prove that there is a significant increase in the value of the Early Warning System during the pandemic compared to before the Covid-19 pandemic. The Risk-Based Capital value did not experience a significant decrease during the pandemic compared to before the Covid-19 pandemic. In addition, in this study, the Early Warning System is considered more accurate than Risk-Based Capital because it has a smaller standard error.","PeriodicalId":484316,"journal":{"name":"Jurnal Ekonomi Teknologi dan Bisnis (JETBIS)","volume":"55 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141057448","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}

引用次数: 0

The Effect of Capital Structure and Profitability on Company Value in the Food and Beverage Sector in Indonesia 资本结构和盈利能力对印尼食品饮料行业公司价值的影响

Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Pub Date : 2024-02-26 DOI: 10.57185/jetbis.v3i2.91

Lia Yunita, Siti Ridloah, Hanina Humaira

引用次数: 0

Does The BBN KB Incentive Policy Increase Ownership Of Battery-Based Electric Vehicles? Indonesia Case Study BBN KB 激励政策是否能提高电池电动汽车的拥有率？印度尼西亚案例研究

Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Pub Date : 2024-02-26 DOI: 10.57185/jetbis.v3i2.84

Risza Galas Ramadhan, Khoirunurrofik Khoirunurrofik

{"title":"Does The BBN KB Incentive Policy Increase Ownership Of Battery-Based Electric Vehicles? Indonesia Case Study","authors":"Risza Galas Ramadhan, Khoirunurrofik Khoirunurrofik","doi":"10.57185/jetbis.v3i2.84","DOIUrl":"https://doi.org/10.57185/jetbis.v3i2.84","url":null,"abstract":"Indonesia's commitment by 2060 is to reduce greenhouse gas emissions and realize net zero emissions. The transition of electric vehicles in the transportation sector with renewable energy is a solution to reduce emissions. However, the ownership rate of battery-based electric vehicles in Indonesia is still low. This study empirically discusses the effect of the BBN KB incentive policy designed to encourage ownership of battery-based electric vehicles in Indonesia. To determine the effect of the BBN KB incentive policy on battery-based electric vehicle ownership, a Moderated Regression Analysis (MRA) panel data analysis with Pooled Ordinary Least Square (POLS) estimation technique is used using secondary data from 34 provinces in Indonesia from 2019-2022. The results of the analysis found that the BBN KB incentive policy has a significant effect on increasing ownership of electric vehicles, especially battery-based electric cars in Indonesia. The factors of the number of charging infrastructure (SPKLU), consumer awareness, fuel prices and open unemployment rates have a significant influence on ownership of battery-based electric motorized vehicles. Analysis on the island of Java explains that there is a significant effect on increasing ownership of battery-based electric car vehicles after the policy is implemented, while on non-Java island the BBN KB incentive policy shows an insignificant impact on increasing ownership of battery-based electric vehicles, especially 4-wheelers.","PeriodicalId":484316,"journal":{"name":"Jurnal Ekonomi Teknologi dan Bisnis (JETBIS)","volume":"35 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140432014","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}

引用次数: 0

The Effect Of Motivation And Job Satisfaction On Organizational Citizenship Behavior 激励和工作满意度对组织公民行为的影响

Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Pub Date : 2024-01-26 DOI: 10.57185/jetbis.v2i9.79

Lenie Febriyani, Malik Rismanto

引用次数: 0

Influence Of Competency And Job Achievement Assessment On Teacher Performance Through Certification Incentives As An Intervening Variable In Medan Islamic Education Park 棉兰伊斯兰教育园以证书激励作为干预变量，能力和工作成就评估对教师绩效的影响

Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Pub Date : 2024-01-10 DOI: 10.57185/jetbis.v3i1.78

Salwa Algia Mawarid Lubis, Prihatin Lumbanraja, Y. Absah

{"title":"Influence Of Competency And Job Achievement Assessment On Teacher Performance Through Certification Incentives As An Intervening Variable In Medan Islamic Education Park","authors":"Salwa Algia Mawarid Lubis, Prihatin Lumbanraja, Y. Absah","doi":"10.57185/jetbis.v3i1.78","DOIUrl":"https://doi.org/10.57185/jetbis.v3i1.78","url":null,"abstract":"The research conducted at the Taman Pendidikan Islam Medan was research that aimed to look at the phenomenon of decreasing teacher performance that occurred in elementary, middle and high school teachers due to low competence and teaching, as well as failure to assess work performance and delays in the distribution of certification incentives to teachers. This research uses a census technique where all members of the population of 74 teachers are used as research samples. Data analysis was carried out using the Structural Equation Model (SEM-PLS) Version 4.0. The research results show that competence has a positive and significant effect on certification incentives, work performance appraisal has a positive but not significant effect on certification incentives, competence has a positive and significant effect on teacher performance, work performance appraisal has a positive and significant effect on teacher performance, certification incentives have a positive and significant effect on teacher performance. significant effect on teacher performance, competency has a positive and significant effect on teacher performance through certification incentives, and work performance assessment has a positive but not significant effect on teacher performance through certification incentives.","PeriodicalId":484316,"journal":{"name":"Jurnal Ekonomi Teknologi dan Bisnis (JETBIS)","volume":" 28","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139627676","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}

引用次数: 0