https://journal.stienas-ypb.ac.id/index.php/jdeb/issue/feed Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis 2024-06-13T02:08:47-04:00 Mega Andani mega@stienas-ypb.ac.id Open Journal Systems <!-- Nama Jurnal --> <h1><strong>Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis</strong></h1> <!-- Tutup nama jurnal --> <div id="journalDescription"><hr> <table class="data" width="100%" bgcolor="#e6e7e9"> <tbody> <tr valign="top"> <td width="30%">Journal title</td> <td width="70%"><a href="/index.php/TF/index"><strong>Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis</strong></a></td> </tr> <tr valign="top"> <td width="20%">Frequency</td> <td width="80%"><strong>Twice in a year (March and September)&nbsp;</strong></td> </tr> <tr valign="top"> <td width="20%">DOI</td> <td width="80%"><strong>prefix 10.53651 </strong>by <a href="https://search.crossref.org/?q=2723-1682&amp;from_ui=yes"><img src="/jurnal/public/site/images/arifstienas/4f210b85-34d1-4d0f-8d9c-dc9aab56280d.png" width="55" height="15"></a><a href="https://search.crossref.org/?from_ui=&amp;q=2723-1682"><img src="/public/site/images/jefl_journal/crossref.png" alt="" height="14"></a></td> </tr> <tr valign="top"> <td width="20%">Print ISSN</td> <td width="80%"><a title="ISSN" href="https://issn.brin.go.id/terbit/detail/1180427841" target="_blank" rel="noopener"><strong>1693-8623</strong></a></td> </tr> <tr valign="top"> <td width="20%">Online ISSN</td> <td width="80%"><a title="ISSN" href="https://issn.brin.go.id/terbit/detail/1553478280" target="_blank" rel="noopener"><strong>2723-1682</strong></a><strong>&nbsp;[<a href="https://portal.issn.org/resource/ISSN/2723-1682" target="_blank" rel="noopener">ISSN Portal</a>]</strong></td> </tr> <tr valign="top"> <td width="20%">Editor-in-Chief</td> <td width="80%"><a title="Google Scholar" href="https://scholar.google.com/citations?user=jsR_Fh4AAAAJ&amp;hl=id&amp;oi=sra" target="_blank" rel="noopener"><strong>Ni Nyoman Suarniki</strong></a></td> </tr> <tr valign="top"> <td width="20%">Publisher</td> <td width="80%"><a href="https://stienas-ypb.ac.id" target="_blank" rel="noopener"><strong>Sekolah Tinggi Ilmu Ekonomi Nasional Banjarmasin</strong></a></td> </tr> <tr valign="top"> <td width="20%">Citation Analysis</td> <td width="80%"><strong><a href="https://app.dimensions.ai/discover/publication?search_mode=content&amp;and_facet_source_title=jour.1441627" target="_blank" rel="noopener">Dimensions</a><strong>&nbsp;| </strong><a href="https://scholar.google.co.id/citations?hl=id&amp;user=W_BZvWIAAAAJ&amp;view_op=list_works&amp;authuser=6&amp;sortby=pubdate" target="_blank" rel="noopener">Google Scholar&nbsp;</a>| <a href="https://sinta.kemdikbud.go.id/journals/profile/395" target="_blank" rel="noopener">Sinta Score</a></strong></td> </tr> </tbody> </table> <hr></div> <!-- Tutup Profil Jurnal --> <p><em><strong>Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis (JDEB)</strong></em> is a peer-reviewed and open-access journal. The journal follows a single-blind review policy and is published regularly <em><strong>twice a year </strong>(</em><strong><em>March</em></strong> <strong><em>and</em></strong> <strong><em>September</em></strong><em>)</em>. JDEB aims to disseminate original and quality research on various topics in economics and business.</p> <p>This journal was first published in 2008 with a print version, and then in 2013 an online version of the publication Vol. 6 No. 1 was published. Dinamika Ekonomi has been listed in CrossRef. All articles published by Dinamika Ekonomi have a DOI number. Dinamika Ekonomi is also indexed by Sinta, Dimension, Garuda, and Google Scholar please click <a href="https://stienas-ypb.ac.id/jurnal/index.php/jdeb/Indexing">here</a>.</p> <p><strong>Interested in submitting to this journal?</strong></p> <p>We recommend that you review the&nbsp;<a href="https://stienas-ypb.ac.id/jurnal/index.php/jdeb/about">About the Journal</a>&nbsp;page for the journal's policies, as well as the&nbsp;<a href="https://journal.stienas-ypb.ac.id/index.php/jdeb/navigationMenu/view/author-guideliness">Aut</a><a href="https://journal.stienas-ypb.ac.id/index.php/jdeb/navigationMenu/view/author-guideliness">hor</a><a href="https://journal.stienas-ypb.ac.id/index.php/jdeb/navigationMenu/view/author-guideliness"> Guidelines</a>.&nbsp;Authors need to&nbsp;<a href="https://journal.stienas-ypb.ac.id/index.php/jdeb/user/register">register</a>&nbsp;with the journal prior to submitting or, if already registered can simply&nbsp;<a href="https://journal.stienas-ypb.ac.id/index.php/jdeb/login">log in</a>&nbsp;and begin the five-step process. Before submission, please make sure that your paper is prepared using the&nbsp;<a href="https://docs.google.com/document/d/1y_AN_0PiCKGmzuji2mN4VyNBc7BsOrg7/edit">Article Template</a>. Submissions that do not adhere to the guidelines provided, they will be REJECTED. Please submit your paper through the&nbsp;<a href="https://stienas-ypb.ac.id/jurnal/index.php/jdeb/submissions">Online Submission&nbsp;</a>of the journal, and you can use the&nbsp;<a href="https://stienas-ypb.ac.id/jurnal/index.php/jdeb/onlineSubmissionGuidelines">Online Submission Guidelines</a><strong>&nbsp;</strong>to<strong>&nbsp;</strong>access this journal.</p> https://journal.stienas-ypb.ac.id/index.php/jdeb/article/view/482 ANALISIS PERBEDAAN HARGA SAHAM SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDOSESIA SEBELUM LEGALITAS DAN SETELAH LEGALITAS UANG KRIPTO 2024-06-13T02:08:40-04:00 rakhmi ridhawati rakhmisani@yahoo.com Hanifah Hanifah rakhmiridhawati51@gmail.com Novianti Ayuningtyas rakhmiridhawati51@gmail.com <p>Abstrak,</p> <p>Penelitian ini bertujuan untuk membuktikan secara empiris perbedaan harga saham sektor perbankan yang terdaftar di Bursa Efek Indonesia sebelum dan sesudah legalitas Uang kripto.</p> <p>Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Penelitian mengambil sampel sebanyak 41 perusahaan dengan empat tahun (dua tahun sebrlum legalitas dan dua tahun setelah leegalitas).</p> <p>Hasil penelitian menunjukkan terdapat perbedaan harga saham sebelum legalitas dan sesudah legalitas uang kripto di Indonesia pada perusahaan perbankann yang terdaftar di Bursa Efek Indonesia.</p> 2024-06-11T23:58:00-04:00 ##submission.copyrightStatement## https://journal.stienas-ypb.ac.id/index.php/jdeb/article/view/486 PENGARUH JENJANG KARIR, MOTIVASI KERJA DAN KOMPENSASI KARYAWAN TERHADAP KINERJA KARYAWAN PADA BANK MANDIRI TASPENPASURUAN 2024-06-13T02:08:40-04:00 Dyah Aruning Puspita dyahap70@stie-mce.ac.id Sitti Zulaikhah dyahap70@stie-mce.ac.id Edi Sudiarto dyahap70@stie-mce.ac.id <p><em>Abstract </em></p> <p><em>This research aims to analyze the influence of career level, work motivation, and compensation on employee performance at Bank Mandiri Taspen Pasuruan. </em></p> <p><em>Through a quantitative approach using multiple linear regression analysis, primary data obtained from employee questionnaires and secondary data from related literature. </em></p> <p><em>The research results show that career path, work motivation and compensation have a positive and significant influence on employee performance. This indicates that career development policies, high work motivation, and fair compensation are important factors that contribute to improving employee performance. Therefore, companies need to pay attention to and improve policies related to these three factors to ensure the achievement of organizational goals and overall employee satisfaction. </em></p> 2024-03-31T00:00:00-04:00 ##submission.copyrightStatement## https://journal.stienas-ypb.ac.id/index.php/jdeb/article/view/472 KEPUASAN KONSUMEN DESTINASI WISATA TAMAN TEBING BREKSI MELALUI KUALITAS PELAYANAN SEBAGAI VARIABEL MEDIASI 2024-06-13T02:08:41-04:00 Angela Titis Pertiwi angela.pertiwi@uksw.edu Birgitta Dian Saraswati birgitta.saraswati@uksw.edu Sotya Fevriera sotya.fevriera@uksw.edu Virgiana Nugransih Siwi virgiana.siwi@uksw.edu Yuliana Agilita 222020022@student.uksw.edu <p><em>Research on consumer behavior is important in the world of business, including in the filed of tourism business. One of the tourism objects that is relatively new so that it still needs suggestions from researches for its development is Breksi Cliff in Sleman Regency. This research aims to study the effect of personal value on service quality and the effects of personal value and service quality on the satisfaction of Breksi Cliff tourists. This research used Partial Least Squares-Structural Equation model approach which was built from a sample of 200 tourists which was collected through a survey in Breksi Cliff. This research found that personal value affects service quality, that service quality affects tourist satisfaction and that personal value influences tourist satisfaction both directly and indirectly through service quality.</em></p> 2024-03-31T00:00:00-04:00 ##submission.copyrightStatement## https://journal.stienas-ypb.ac.id/index.php/jdeb/article/view/485 PENERAPAN SISTEM INFORMASI MANAJEMEN INVENTORY PADA CV MADJU DJAJA BANJARMASIN 2024-06-13T02:08:41-04:00 rika sylvia rikasylvias@gmail.com Rory Handriano rikasylvias@gmail.com Ni Made Sri Maharani rikasylvias@gmail.com <p><em>Abstract, </em></p> <p><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The purpose of this research is to determine the application of the inventory management information system at the CV Madju Djaja Banjarmasin company. </em></p> <p><em>The type of research used is descriptive qualitative. The data sources in this research are interviews. Data analysis uses Web-based programming, namely PHP Version 5.1.1 and MySQL database Version 5.0.18. </em></p> <p><em>The results of research using an inventory management information system, it can make it easier for company employees to process goods data such as inputting incoming and outgoing goods via computer and by using this system it can make it easier for the warehouse stock section to make monthly stock reports. Control and supervision of inventory can be carried out directly by the director because the information system can be accessed on the internet by entering a username and password which are only known by the company director and the warehouse stock section. So that there is no interference from other unrelated parties and can minimize the risks that occur.</em></p> 2024-06-11T23:56:20-04:00 ##submission.copyrightStatement## https://journal.stienas-ypb.ac.id/index.php/jdeb/article/view/487 ANALISIS PENGARUH KEPUASAN PELAYANAN PELANGGAN TERHADAP KINERJA BANK PADA PT BANK DAGANG NEGARA (BNI) CABANG PALANGKA RAYA 2024-06-13T02:08:42-04:00 Pamungkur Pamungkur pamungkur@gmail.com Sunarmie Sunarmie pamungkur@gmail.com <p><em>Abstract,&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </em></p> <p><em>This study aimed (a) to analyze the conformity between interest level of service components according to customers with the performance done by Bank Negara Indonesia (BNI) and (b) to analyze customers satisfaction on services provided so as to contribute the performance of Bank Negara Indonesia (BNI) to achieve good quality improvement by the stipulation of main priority. </em></p> <p><em>Qualitative data by scoring in calculation scale. A statement or question requiring alternative response, such as: very satisfied, satisfied, less satisfied, not satisfied at all, respectively with figures given 4 (four), 3 (three), 2 (two), and 1 (one). </em></p> <p><em>Study results suggested that factors becoming main priority or at Quadrant IV on cartesius diagram that should be performed as customers expectation among others: Teller attention to customers, all employees’ integrity in terms of servicing customers, waiting time in ATM queue, the presence of ATM machine, Interest Rate given by bank currently. </em></p> 2024-03-31T00:00:00-04:00 ##submission.copyrightStatement## https://journal.stienas-ypb.ac.id/index.php/jdeb/article/view/480 PENGARUH DEBT COVENANT, TUNNELING INCENTIVE DAN FIRM SIZE TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR 2024-06-13T02:08:43-04:00 Mega Andani egaandani@gmail.com Indra Saputra egaandani@gmail.com Hikmayanti Hikmayanti egaandani@gmail.com <p><em>Abstract,</em></p> <p><em>The aim of this research is to examine the influence of the debt covenant, tunneling incentive, and firm size on the company's decision to conduct transfer pricing in manufacturing companies.</em></p> <p><em>This research uses quantitative methods. The research population consists of manufacturing companies listed on the Indonesian stock exchange in 2019–2022. The research sample used a purposive sampling technique with a total sample of 11 companies. Logistic regression analysis is used in this research.</em></p> <p><em>The results of this research show that company size influences the company's decision to carry out transfer pricing, while the debt covenant and tunneling incentive do not influence the company's decision to carry out transfer pricing in manufacturing companies.</em></p> 2024-03-31T00:00:00-04:00 ##submission.copyrightStatement## https://journal.stienas-ypb.ac.id/index.php/jdeb/article/view/488 EFEKTIVITAS PEMBAYARAN PAJAK KENDARAAN BERMOTOR MELALUI APLIKASI E-SAMSAT PADA UNIT PELAYANAN PENDAPATAN DAERAH SAMSAT BANJARMASIN 1 2024-06-13T02:08:43-04:00 Mailiana Mailiana mail.ana01@gmail.com Diana Hayati mail.ana01@gmail.com Penta Lestarini Budiati mail.ana01@gmail.com <p><em>Abstract,</em></p> <p><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The aims of this research are (1) to determine the effectiveness of motor vehicle tax payment services via the E-Samsat application and (2) determine the comparison between users of conventional motor vehicle tax payment services and those using the application E-Samsat at the Banjarmasin Samsat Regional Revenue Service Unit Office.</em><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The research method used in this research is descriptive research. The population in this study were people in the motor vehicle tax payment service at the Banjarmasin Samsat Regional Revenue Service Unit Office 1. The sample in this study was 124 respondents. The data sources in this research are primary data and secondary data.</em><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The research results show that (1) effectiveness related to procedures and services, E-Samsat can make it easier for people who are far from the city to minimize delays, because it can be done anytime and anywhere, and (2) this e-Samsat application, customers feel the ease of the application.</em></p> 2024-03-31T00:00:00-04:00 ##submission.copyrightStatement## https://journal.stienas-ypb.ac.id/index.php/jdeb/article/view/489 PENGARUH STRUKTUR MODAL, KEBIJAKAN DIVIDEN DAN PROFITABIITAS TERHADAP NILAI PERUSAHAAN 2024-06-13T02:08:44-04:00 Marli Marli widanar@stie-mce.ac.id Vika Atinia Anjarweni widanar@stie-mce.ac.id Widanarni Pudjiastuti widanar@stie-mce.ac.id <p><em>Abstract,</em></p> <p><em>This study aims to investigate the impact of Capital Structure, Dividend Policy, and Profitability on the Firm Value of companies listed on the Indonesia Stock Exchange (IDX) within the LQ45 Index. The primary objective is to ascertain whether the assessment of these variables significantly influences Firm Value. </em></p> <p><em>A purposive sampling technique was employed to select a sample of 24 companies across various sectors for analysis. Quantitative data analysis was conducted using SPSS (Statistical Package for Social Science). </em></p> <p><em>The findings indicate that Capital Structure does not exhibit a significant effect on Firm Value, while Dividend Policy and Profitability both demonstrate a statistically significant impact. Moreover, the combined effect of Capital Structure, Dividend Policy, and Profitability significantly influences Firm Value.</em></p> <p><em>&nbsp;</em></p> 2024-03-31T00:00:00-04:00 ##submission.copyrightStatement## https://journal.stienas-ypb.ac.id/index.php/jdeb/article/view/490 ANALISIS PENGARUH MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING 2024-06-13T02:08:44-04:00 Akhmad Julian Saputra Julian@stienas-ypb.ac.id Dewi Setiawati Julian@stienas-ypb.ac.id Lusiana Pratiwi Julian@stienas-ypb.ac.id <p><em>Abstract,</em></p> <p><em>This study aims to examine: (1) work motivation on job satisfaction (2) work motivation on performance (3) job satisfaction on employee performance. </em></p> <p><em>This research is quantitative using primary data, the population in this study are all employees of PT Krisna Indonesia Tbk Banjarmasin Branch. The sampling technique in this study used saturated sampling, which amounted to 30 respondents. The data collection method is carried out through a questionnaire distributed to employees of PT Krisna Tbk in 2023. The data obtained is then processed using the SPSS tool version 20. This analysis includes reliability test, validity test, statistical test through normality test, T test test and determinant coefficient (R2), and path analysis test.</em></p> <p><em>The results of research on work motivation affect job satisfaction, work motivation affects employee performance. Job satisfaction affects employee performance.</em></p> 2024-03-31T00:00:00-04:00 ##submission.copyrightStatement## https://journal.stienas-ypb.ac.id/index.php/jdeb/article/view/493 PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN BODY LOTION SCARLET WHITENING (STUDI KASUS PADA MAHASISWA/I ANGKATAN 2019-2022 STIENAS BANJARMASIN) 2024-06-13T02:08:45-04:00 Masrani Noor masraninoor123@gmail.com Ni Nyoman Suarniki masraninoor123@gmail.com Citra Khasanah masraninoor123@gmail.com <p><em>Abstract,</em></p> <p><em>This research aims to analyze the influence of product quality and price on purchasing decisions for Scarlet Whitening Body Lotion (Case Study of 2019-2022 Stienas Banjarmasin Class Students).</em></p> <p><em>The research method used is quantitative. The population of this research is students from the 2019-2022 class of Stienas Banjarmasin 2022 who have used or are currently using Scarlett Whitening body lotion. The sample for this research consisted of 100 respondents.</em></p> <p><em>The results of this research show that product quality and price influence the decision to purchase Scarlet Whitening Body Lotion (Case Study of 2019-2022 Stienas Banjarmasin Class Students).</em></p> 2024-03-31T00:00:00-04:00 ##submission.copyrightStatement## https://journal.stienas-ypb.ac.id/index.php/jdeb/article/view/470 Dampak Penutupan TikTok Shop Terhadap Omzet UMKM Offline 2024-06-13T02:08:45-04:00 Pramita Sukma Wardani pramita.sw@gmail.com Yufenti Oktafiah pramita.sw@gmail.com <p>Penelitian ini memiliki tujuan untuk melihat dampak dari penutupan TikTok Shop terhadap omzet UMKM offline. Berawal dari ketidaksetaraan dalam persaingan bisnis yang mengakibatkan UMKM sering kali kalah dalam mempertahankan pangsa pasar mereka. Pendekatan penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Subyek dari penelitian ini adalah pelaku usaha UMKM yang berjualan offline. Berdasarkan hasil wawancara dengan beberapa UMKM offline, mereka berpendapat bahwasanya ketegasan pemerintah terhadap aplikasi <em>social commerce</em> sudah tepat dilakukan. Dengan adanya penutupan yang dilakukan pemerintah memberikan dampak yang cukup positif terhadap usaha mikro kecil, dan menengah yang berjualan <em>offline</em>, khususnya terkait dengan perang harga. Dampak lainya adalah beberapa konsumen sudah mulai berdatangan untuk membeli produk yang ada di toko mereka. Pelaku UMKM offline juga menegaskan banyak pembelajaran yang didapat dari TikTok Shop. Walaupun pelaku UMKM offline tidak berjualan secara online tetapi mereka memaksimalkan dalam kepuasan pelanggan.</p> 2024-03-31T00:00:00-04:00 ##submission.copyrightStatement## https://journal.stienas-ypb.ac.id/index.php/jdeb/article/view/463 FAKTOR-FAKTOR YANG MEMPENGARUHI WANITA DALAM MENJALANKAN BISNIS UMKM DI KABUPATEN BOJONEGORO 2024-06-13T02:08:46-04:00 Hayu Afian hayuafian2710@gmail.com Amin Wahyudi aminwahyudi@iainponorogo.ac.id <p>Dalam menjalankan bisnis terutama di bidang UMKM terdapat beberapa faktor yang mempengaruhi terdapat Faktor Internal yang terdiri dari Minat, Pemberdayaan diri dan Motivasi dan Faktor Eksternal terdiri dari Dukungan suami/keluarga, Sumber dana, Lingkungan keluarga/keturunan, Lingkungan sosial, Peluang. Tujuan utama penelitian ini adalah untuk menganalisis Faktor-Faktor Yang Mempengaruhi Wanita Dalam Menjalankan Bisnis UMKM di Kabupaten Bojonegoro.</p> <p>Penelitian ini menggunakan metode pengambilan data berupa non-prbability yaitu Teknik Purposive Sampling (pengambilan sampel bertujuan) dan Snowbal Sampling (pengambilan sampel menggelinding). Pengumpulan data dengan melakukan observasi, wawancara, dokumentasi penarikan kesimpulan. Hasil penelitian ini menemukan persepsi yang berbeda-beda dari masing-masing informan. Terdapat berbagai bidang usaha yang dijalankan oleh infroman di Kabuaten Bojonegoro yaitu Kerajinan Handmade &amp; Jasa Pelatihan Ketrampilan, Fashion dan Berbagai Craft, Wedding Organizer, Bumbu dan Camilan dan Anyaman tas.</p> <p>Kesimpulan dari hasil wawancara ke beberapa UMKM yang didirikan oleh wanita menjadi penjabaran yang jelas mengenai faktor yang mempengaruhi wanita dalam menjalankan bisnis UMKM di Kabupaten Bojonegoro yaitu Faktor internal minat dengan didukun keterampilan serta motivasi, faktor lainnya yang mendukung pada lingkungan sosial dan kendala adanya Kurangnya permodalan, Kurangnya support, persaingan serta keterbatasan pengetahuan di bidang IT untuk pemasaran online.</p> 2024-03-31T00:00:00-04:00 ##submission.copyrightStatement## https://journal.stienas-ypb.ac.id/index.php/jdeb/article/view/492 ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE EVA PADA PERUSAHAAN PELAYARAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2019-2022 2024-06-13T02:08:46-04:00 Fadhlina Fadhlina ehardi@ulm.ac.id Enny Hardi ehardi@ulm.ac.id Rifqi Novriyandana ehardi@ulm.ac.id <p><em>Abstract,</em></p> <p><em>This study aims to determine and analyze financial performance using the Economic Value Added (EVA) method in energy sector shipping companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. </em></p> <p><em>This type of research is qualitative with a descriptive approach. The population in this study were energy sector shipping companies listed on the Indonesia Stock Exchange (IDX) totaling 19 companies. The sample in this study were 13 companies determined by purposive sampling method. The type of data used is secondary data. </em></p> <p><em>The results showed that financial performance using the Economic Value Added (EVA) method in energy sector shipping companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period fluctuated. The occurrence of the COVID-19 pandemic and the decline in demand for oil, gas and coal transportation made the company experience a decrease in revenue. Nevertheless, the company continues to strive to improve its performance by implementing and planning strategies and policies to be better in the future.</em></p> 2024-03-31T00:00:00-04:00 ##submission.copyrightStatement## https://journal.stienas-ypb.ac.id/index.php/jdeb/article/view/484 PENGARUH CURRENT RATIO DAN LABA BERSIH TERHADAP RETURN SAHAM PERUSAHAAN PULP DAN KERTAS YANG TERDAFTAR DI BEI TAHUN 2018-2022 2024-06-13T02:08:47-04:00 Ferra Maryana eya.stienas123.fm@gmail.com Ferli Erwansyah eya.stienas123.fm@gmail.com <p>&nbsp;<em>Abstract,</em></p> <p><em>This study aims to give empirical evidence about the effect of current ratio and nett earnings to stock return of pulp and paper sub sector which listed in Indonesia Stock Exchange on 2018-2022. </em></p> <p><em>The research population was 8 pulp and paper sub-sector companies. The research sample was 6 companies. Hypothesis testing used multiple linear regression analysis</em></p> <p><em>Research result prove that both of current ratio and nett profits have no effect on stock return of pulp and paper sub sector.</em></p> 2024-06-11T23:30:40-04:00 ##submission.copyrightStatement## https://journal.stienas-ypb.ac.id/index.php/jdeb/article/view/491 PERSPEKTIF GONE THEORY DALAM DETERMINAN ACADEMICAL FRAUD 2024-06-13T02:08:47-04:00 Fatimah Fatimah fatimahfeb@ulm.ac.id Saprudin Saprudin fatimahfeb@ulm.ac.id Muhammad Yasin fatimahfeb@ulm.ac.id <p><em>Abstract,</em></p> <p><em>The phenomenon of academic fraud has become a problem in almost all countries around the world. It is an interesting yet threatening phenomenon in the academic education world because education, which is supposed to be a means to improve the quality of human resources, has instead become a hotbed of many fraudulent practices. </em></p> <p><em>Based on the phenomenon and research gaps in academic fraud studies, the researcher is interested in developing this research using the dimensions of the GONE theory as a differentiator from previous research. The GONE theory is often used to uncover corruption cases, so it is expected to serve as a basis for mitigation while exploring the causes of deviant behavior in the academic field conducted by accounting students in Banjarmasin. </em></p> <p><em>The research results show that X1 and X2 have an influence, while X3 and X4 do not. Greed (X1) and Opportunity (X2) influence academic fraud, whereas Need (X3) and Exposure (X4) do not influence academic fraud.</em></p> 2024-03-31T00:00:00-04:00 ##submission.copyrightStatement##