{"title":"KINERJA KEUANGAN BANK UMUM SYARIAH PADA PERBANKAN SYARIAH DI INDONESIA SETELAH MASA PANDEMI COVID-19","authors":"Serly Novianti","doi":"10.31849/jieb.v20i2.16745","DOIUrl":"https://doi.org/10.31849/jieb.v20i2.16745","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui kinerja keuangan perbankan syariah di Indonesia khususnya bank umum syariah di Indonesia setelah masa pandemi covid-19. Kinerja keuangan yang akan dilakukan dengan melihat nilai CAR, ROA, NPF, FDR, BOPO, Profitabilitas, Likuiditas dan Efesiensi. Kinerja keuangan merupakan salah satu cara investor untuk menilai perusahaan yang akan menjadi target investasi. Adapun metode yang digunakan dalam penelitian ini menggunakan metode penelitian kualitatif. Analisis data dilakukan secara induktif. Artinya pengambilan kesimpulan bertolak dari fakta-fakta khusus yang di peroleh di lapangan dan bukan dari teori tertentu saja. Teknik pengumpulan data dengan dokumen. pada tahun 2021-2023. Hasil dari penelitian ini bahwa kinerja keuangan masih dalam tahap pemulihan yang sudah membaik karena bisa dilihat dari priode per priode. Fenomena digitalisasi yang semakin meluas mengakibatkan terjadi pergeseran perilaku yang sedang dialami oleh dunia bisnis, tak terkecuali perbankan syariah, sehingga perbankan perlu mencari cara baru berinovasi agar tetap relevan di dunia yang semakin digital.
 
 Kata kunci: Kinerja Perbankan, bank umum syariah, pasca pandemi, covid-19","PeriodicalId":496893,"journal":{"name":"Jurnal Ilmiah Ekonomi dan Bisnis","volume":"171 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135372218","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":"ANALISIS KINERJA BANK KONVENSIONAL SEBELUM DAN PADA SAAT WABAH COVID 19","authors":"Liviawati Liviawati, Gusmarila Eka Putri, Rita Wiyati","doi":"10.31849/jieb.v20i2.12334","DOIUrl":"https://doi.org/10.31849/jieb.v20i2.12334","url":null,"abstract":"Virus corona sejak berjangkit mulai dari maret 2018 sudah memporak porandakan perekonomian dunia, dimana wabah ini memperlambat pertumbuhan ekonomi yang berdampak kepada penurunan daya beli masyarakat bahkan meningkatkan inflasi diberbagai negara seperti yang terjadi dinegara adi daya seperti negara Amerika serikat dimana tingkat inflasi di negara paman sam itu mencapai 5,4% dimana ini adalah angka tertinggi selama 13 tahun kebelakang. Peningkatan angka inflasi ini juga dirasakan oleh negara kita Indonesia dimana angka inflasi indonesia sampai februari 2021 adalah sebesar 1,38% dimana angka ini lebih rendah jika dibandingkan negara tetangga. Penyebab terjadinya inflasi yang terjaga rendah ini salah satu penyebabnya adalah karena permintaan kredit yang rendah, sedangkan jumlah dana pihak ketiga atau tabungan masyarakat terus meningkat. Permintaan kredit yang rendah ini juga akan menyebabkan terganggunya kinerja perbankan.Penelitian ini bertujuan untuk menganalisis kinerja keuangan bank konvensional sebelum dan selama wabah covid 19. Rasio yang digunakan adalah CAR, LDR, NPL, BOPO, ROA, ROE. Metode penelitian ini menggunakan metode kuantitatif dengan menggunakan pendekatan komparatif, karena data yang digunakan berupa angka-angka serta penelitian ini bersifat membandingkan persamaan dan perbedaan 2 atau lebih sifat dan objek yang diteliti pada kerangka pemikiran. Adapun hasil yang diperoleh adalah CAR sebelum dan selama covid berbeda, LDR sebelum dan selama covid 19 berbeda dan BOPO sebelum dan selama covid 19 berbeda sedangkan NPL, ROA, ROE dan DPK tidak ada perbedaan antara sebelum dan selama covid 19.
 
 Kata Kunci : kinerja bank, pandemic covid 19","PeriodicalId":496893,"journal":{"name":"Jurnal Ilmiah Ekonomi dan Bisnis","volume":"189 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135928140","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":"PRAKTIK MANAJEMEN SDM, WORKING ATMOSPHERE, KEPUASAN KERJA DAN INTENTION TO STAY PADA TENAGA KESEHATAN DI KLINIK KECANTIKAN","authors":"Refriani Pebria, Muhammad Irfan Syaebani","doi":"10.31849/jieb.v20i2.13879","DOIUrl":"https://doi.org/10.31849/jieb.v20i2.13879","url":null,"abstract":"In recent years, many doctors and other healthcare workers choose to work in the aesthetic beauty industry. Based on data from Statista, the beauty and body care market in Indonesia in 2021 will reach 7.46 billion USD and is expected to grow to increase to 7.25% in 2023. Therefore, it is important to identify the factors that can influence healthcare workers can work in a beauty clinic. This study used a quantitative research method by distributing questionnaires using a 5-point Likert scale. Using the SEM (Structural Equation Modelling) technique, a sample of 237 healthcare workers who worked in beauty clinics was obtained. The findings showed that HR management practices and working atmosphere positively and significantly affect job satisfaction and ultimately increase their intention to stay. Thus, job satisfaction plays a role in mediating the effect of human resource management practices on the intention to stay. This study implies that healthcare organizations should pay more attention to human resource management practices and working atmosphere to increase the job satisfaction of healthcare workers thereby influencing the intention to stay. In addition, HR management practices and an efficient work environment can improve the quality of health services and minimize treatment errors.","PeriodicalId":496893,"journal":{"name":"Jurnal Ilmiah Ekonomi dan Bisnis","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135928141","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}
None Yosi Hana Fibri, Youmil Abrian, Alfi Husni Fansurya
{"title":"PENGARUH FASILITAS KERJA DAN KOMPENSASI TERHADAP KEPUASAN KERJA YANG DIMODERASI OLEH GAYA KEPEMIMPINAN DI HOTEL YUAN GARDEN PASAR BARU","authors":"None Yosi Hana Fibri, Youmil Abrian, Alfi Husni Fansurya","doi":"10.31849/jieb.v20i2.15817","DOIUrl":"https://doi.org/10.31849/jieb.v20i2.15817","url":null,"abstract":"Employee job satisfaction is a positive emotion that employees do to do work according to company rules, and how happy they are to receive what is given by the company based on the value they get for work experience. This study identified prior job satisfaction work facilities and compensation and then moderated by leadership style. Work facilities are facilities and infrastructure provided by the company for use by employees to support employee productivity. Compensation is something that is both financial and non-financial that employees receive as remuneration for their work. Leadership style is a way or behavior of superiors to influence subordinates. The purpose of this study was to examine the extent to which the influence of work facilities and sensitivity to job satisfaction is moderated by leadership style at Yuan Garden Hotel Pasar Baru. This research is included in the quantitative research with a causal associative approach. The sampling method is a saturated sample technique of 77 employees. Smart PLS analysis was used to evaluate the hypothesized models statistically using Smart PLS 3 software. This research shows that work facilities and recovery each positively affect job satisfaction significantly. Then leadership style as a moderating variable shows positive and significant moderating results.","PeriodicalId":496893,"journal":{"name":"Jurnal Ilmiah Ekonomi dan Bisnis","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135729570","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":"PENGARUH PENERAPAN AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PADA DINAS KOMUNIKASI INFORMATIKA DAN STATISTIK PROVINSI LAMPUNG","authors":"Meita Sekar Sari, Dewi Silvia, Aprilia Eka Putri","doi":"10.31849/jieb.v20i2.16202","DOIUrl":"https://doi.org/10.31849/jieb.v20i2.16202","url":null,"abstract":"The aim of this research is to find out how much influence the implementation of Accrual-Based Government Accounting Standards and Internal Control has on the Quality of Government Financial Reports. This research uses a quantitative descriptive approach where the data processing is carried out statistically. The number of samples taken was 104 respondents using the Saturated Sampling method, a group from Non Probability Sampling, which was carried out by census where the population was used as a sample registered with the Lampung Province Communications, Information and Statistics Service. The data source in this research is primary data obtained using a questionnaire which was then processed using multiple linear analysis tests using SPSS version 21. The results of this research show that the implementation of Accrual-Based Government Accounting Standards and Internal Control simultaneously and partially has a positive and significant effect on Quality of Government Financial Reports.
 
 Keywords: Accrual Based Accounting, Internal Control, Quality of Financial Reports
","PeriodicalId":496893,"journal":{"name":"Jurnal Ilmiah Ekonomi dan Bisnis","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135301289","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}
Intan Puspaning Pertiwi, Nur Dina Camalia, Raina Rega, Fitri Kartiasih
{"title":"MENCERMATI PENGARUH UTANG DAN VARIABEL MAKROEKONOMI TERHADAP SUSTAINABILITAS FISKAL DI INDONESIA","authors":"Intan Puspaning Pertiwi, Nur Dina Camalia, Raina Rega, Fitri Kartiasih","doi":"10.31849/jieb.v20i2.12259","DOIUrl":"https://doi.org/10.31849/jieb.v20i2.12259","url":null,"abstract":"Expansive fiscal policy causes government expenditure to accelerate faster than its revenue. Debt is the most common alternative used by a country in financing a budget deficit. Fiscal policy is said to be sustainable if the government is able to manage its debt and financing so that it does not burden the budget in the future. This study aims to determine the effect of debt and macroeconomic variables on fiscal sustainability in Indonesia in 1986-2020. The data used is secondary data in the form of time series obtained from the APBN, IMF, the Ministry of Finance, and The World Bank. This research uses Vector Error Correction Model (VECM) analysis method. The conclusion of this study shows that in the long term, the government is less able to respond to the increase in debt burden so that fiscal policy in the 1990-2021 period is not sustainable. In addition, debt ratios, oil prices, economic growth, and interest rates each have a significant effect on the primary balance ratio. Meanwhile, the exchange rate has no significant effect on the primary balance ratio.","PeriodicalId":496893,"journal":{"name":"Jurnal Ilmiah Ekonomi dan Bisnis","volume":"233 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135828262","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":"IMPLEMENTASI PROGRAM INOVASI DESA UNTUK MENINGKATKAN KEMANDIRIAN DESA DI KABUPATEN JOMBANG","authors":"Sayekti Suindyah Dwiningwarni, Sujani Sujani, Sumita Widiyah Ningsih, Safira Yuni Triyanti, Syamsiyah Yuli Dwi Andari","doi":"10.31849/jieb.v20i2.12715","DOIUrl":"https://doi.org/10.31849/jieb.v20i2.12715","url":null,"abstract":"Menindaklanjuti Undang-Undang Nomor 6 Tahun 2014 tentang Desa, maka Kemendes PDTT menginiasi desa inovasi dan kreatif dengan mengeluarkan Keputusan Menteri tentang Program Inovasi Desa (PID). PID ini mempunyai tujuan untuk memberdayakan masyarakat melalui penggunaan dana desa. Implementasi PID dilakukan dengan cara, mengidentifikasi potensi dan peluang desa, mengidentifikasi tantangan PID, mengidentifikasikan kualitas sumber daya manusia yang ada di desa dan mengidentifikasi kebutuhan infrastruktur desa. Tujuan penelitian adalah untuk mengidentifikasi faktor penentu, pendukung dan penghambat implementasi PID dan untuk merumuskan strategi implementasi PID dalam meningkatkan kemandirian desa. Metode analisis yang digunakan adalah analisis SWOT. Hasil penelitian menunjukkan bahwa ada tiga strategi yang dapat digunakan untuk mengimplementasikan PID dalam meningkatkan kemandirian desa, antara lain: strategi pengembangan kelembagaan PID, strategi fasilitas dan strategi pelayanan.","PeriodicalId":496893,"journal":{"name":"Jurnal Ilmiah Ekonomi dan Bisnis","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135860474","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}
Muslim Muslim, Muklis Muklis, Mahendra Romus, Riki Handri Malau, M. Rachmadi
{"title":"PENGUATAN NASIONALISME MELALUI AKTIVITAS EKONOMI DI PULAU TERLUAR INDONESIA (STUDI DI PULAU RUPAT KABUPATEN BENGKALIS-RIAU)","authors":"Muslim Muslim, Muklis Muklis, Mahendra Romus, Riki Handri Malau, M. Rachmadi","doi":"10.31849/jieb.v20i2.16094","DOIUrl":"https://doi.org/10.31849/jieb.v20i2.16094","url":null,"abstract":"The erosion of the sense of nationalism which lies in the threat of disintegration and migration of the population, the people of the border areas must be handled seriously. The development of border areas, especially in the Rupat Island area, has recently undergone many changes. The government with a policy of developing Indonesia from the periphery (border area) as an effort to change the face of the border and the outermost island areas both from the side of the border (border) as well as the accessibility of the community in various services, as well as infrastructure development in the border area has an impact on the economy. This research method uses the Mixed Methods technique which will combine qualitative methods with quantitative methods simultaneously in order to obtain more comprehensive, valid and objective data. The results of the study explain that the construction of road infrastructure and the operation of the \"roll on roll off\" (RoRo) ferry crossings for passenger and freight transportation have changed the pattern of community economic activity, both in terms of consumption, as well as dukupun. This change in the pattern of economic activity has strengthened the nationalism of the people on Rupat Island.","PeriodicalId":496893,"journal":{"name":"Jurnal Ilmiah Ekonomi dan Bisnis","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135860473","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":"SYSTEMATIC LITERATURE REVIEW: THE DYNAMIC IMPACTS OF CARBON EMISSIONS AND INVESTMENT IN THE G20 FORUM","authors":"Devi Pancasari","doi":"10.31849/jieb.v20i2.12804","DOIUrl":"https://doi.org/10.31849/jieb.v20i2.12804","url":null,"abstract":"This study aims to determine the relationship between renewable energy and investment in the G20 forum. The Kitchenham Systematic Literature Review (SLR) approach uses three main databases, namely Scopus, Springer, and Google Scholar. The final results obtained 11 articles published between 2019 and 2022. Thus this research provides knowledge about the importance of renewable energy and investment that can be used further and its relation to sustainable economic development","PeriodicalId":496893,"journal":{"name":"Jurnal Ilmiah Ekonomi dan Bisnis","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135860470","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}
Hasanuddin Hasanuddin, Sahrullah Sahrullah, Abdul Khaliq
{"title":"ENHANCING FINANCIAL TRANSPARENCY IN INDONESIAN REGIONAL GOVERNMENT: A VARIANCE ANALYSIS APPROACH (Evidence From Government of Enrekang Regency, South Sulawesi Province - Indonesia)","authors":"Hasanuddin Hasanuddin, Sahrullah Sahrullah, Abdul Khaliq","doi":"10.31849/jieb.v20i2.13528","DOIUrl":"https://doi.org/10.31849/jieb.v20i2.13528","url":null,"abstract":"Purpose: Although the strangulation related to regional autonomy has long been rolling and applied by all regions of the provincial capital that existed in Indonesia, it still leaves various issues, especially regarding performance achieved through financial management. This study aims to analyze and look at the achievement of financial performance accountability concerning using expenditure income budgets.
 Method: The analysis method used is an analysis of variance and growth through two significant stages of the investigation, each through two testing processes. The data used is time-series data about the realization of using the expenditure budget in the 2016-2020 period.
 Findings: The results show an income budget of 93.64%, a 90.95% expenditure budget, a revenue budget growth of 3.78%, and a spending growth of 4.49%. Although statistically, the use of the budget and the revenue and expenditure growth rate has increased on the revenue usage side, it could have been more efficient and proven to be a high percentage of income used in financing district government spending. The government should have undertaken and implemented strategies to adjust for the use of the budget.
 Novelty: Some research related to the issue of transparency of financial statements through this approach has been carried out previously, but the differences are present at the time of the study. The limitation of this study is not to analyze the ratio needed and not to analyze the period cut off in the current budget period and for researchers conducting similar research to meet research limitations and expand sampling.","PeriodicalId":496893,"journal":{"name":"Jurnal Ilmiah Ekonomi dan Bisnis","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135860468","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}