Jurnal Ekonomi, Bisnis dan Sosial http://jurnal.uwp.ac.id/feb/index.php/jebs <p>JEBS (Jurnal Ekonomi, Bisnis dan Sosial) diterbitkan oleh Fakultas Ekonomi dan<br>Bisnis Universitas Wijaya Putra Surabaya. Terbit empat kali dalam satu tahun pada<br>bulan Januari, April, Juli, dan Oktober. Jurnal Ekonomi, Bisnis dan Sosial berfokus<br>pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek<br>penelitian, masalah, dan perkembangan terbaru di bidang ilmu ekononomi, bisnis dan<br>sosial. Jurnal Ekonomi, Bisnis dan Sosial menerbitkan artikel di bidang ilmu ekonomi<br>yang memberikan kontribusi bagi pengembangan ilmu ekonomi, dan praktik ekonomi.<br>Jurnal Ekonomi, Bisnis dan Sosial menerima artikel berbasis penelitian terutama yang<br>berkaitan dengan manajemen sumber daya manusia, manajemen pemasaran,<br>manajemen keuangan, manajemen strategis, e-business, manajemen kewirausahaan,<br>akuntansi sektor publik, akuntansi biaya, akuntansi anggaran, sistem informasi<br>akuntansi, perpajakan, pengauditan, ilmu ekonomi, ekonomi pembangunan, ilmu<br>sosial dan disiplin ilmu terkait.</p> Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya en-US Jurnal Ekonomi, Bisnis dan Sosial 2987-6672 PENGARUH KOMPETENSI DAN KEPUASAN KERJA TERHADAP KINERJA GURU SDN SEKAR PUTIH KABUPATEN GRESIK http://jurnal.uwp.ac.id/feb/index.php/jebs/article/view/394 <p><em>The Influence of Competence and Job Satisfaction on the Performance of Teachers at Sekar Putih Sdn Bhd, Gresik Regency. This study aims to: (1) To describe competence, job satisfaction and teacher performance at SDN Sekar Putih, Gresik Regency, (2) To test and analyze the effect of work competence on teacher performance at SDN Sekar Putih, Gresik Regency, (3) To test and analyze the influence job satisfaction on the performance of Guru Sdn Sekar Putih (4) To test and analyze the effect of competency and job satisfaction simultaneously on the performance of Guru Sdn Sekar Putih, Gresik Regency. This research is a type of quantitative research using a sample of 33 people with the saturated sample method. Collecting research data using a questionnaire. This study uses SPSS. The results of this study indicate that competence has a positive and significant effect on teachers of SD Negeri Sekar Putih, Gresik Regency, job satisfaction has a positive and significant effect on teachers of SD Negeri Sekar Putih, Gresik regency, competency and job satisfaction have a positive and significant effect simultaneously on teachers of SD Negeri Sekar Putih district. Gresik.</em></p> Mustofa Bisri Waras Waras ##submission.copyrightStatement## 2024-05-17 2024-05-17 2 1 1 10 PERAN KOMPETENSI DAN JOB DESIGN TERHADAP KINERJA DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING PADA PENDAMPING PROGAM KELUARGA HARAPAN KABUPATEN GRESIK http://jurnal.uwp.ac.id/feb/index.php/jebs/article/view/395 <p><em>The purpose of this study was to find out and test the role of competence and job design on performance with organizational commitment as an intervening variable in the Families of Hope Program assistant in Gresik Regency. This research is a type of quantitative research using a sample of 60 people with the Proportional Stratified Random Sampling method based on predetermined criteria. Collecting research data using a questionnaire. This study uses Smart-PLS, namely the statistical method of Structural Equation Model (SEM). The results of this study indicate that competence has a positive and significant effect on organizational commitment, Job design has a positive and significant effect on organizational commitment, Competence has a negative and significant effect on assistant performance, Job design has a positive and significant effect on assistant performance, Organizational commitment has a positive and significant effect on performance companion, organizational commitment mediates the effect of competence on the performance of the assistant and mediates the influence of job design on the performance of the assistant for the Family Hope Program, Gresik Regency.</em></p> Nabella Wahyuning Suwarno Yanuar Fauzuddin ##submission.copyrightStatement## 2024-05-17 2024-05-17 2 1 11 24 PENGARUH SUPERVISOR SUPPORT, WORK FAMILY CONFLICT, DAN JOB STRESS TERHADAP KINERJA DOSEN FAKULTAS EKONOMI DAN BISNIS (FEB) UNIVERSITAS WIJAYA PUTRA SURABAYA http://jurnal.uwp.ac.id/feb/index.php/jebs/article/view/400 <p><em>The purpose of this study was to analyze the parcial and simultaneous effect of supervisor support, work family conflict, and job stress on the performance of lecturers of the Faculty of Economics and Business (FEB) at Wijaya Putra University Surabaya. The data analysis method used in this study is multiple linear regression analysis. The second method of analysis is to use multiple coefficients of determination. This type of research is a type of explanatory research. The object of research is a lecturer at the Faculty of Economics and Business (FEB) at Wijaya Putra University Surabaya. Based on the results of the analysis shows that supervisor support has a significant negative effect on the performance of lecturers at the Faculty of Economics and Business (FEB) at Wijaya Putra University Surabaya. Based on the results of the analysis, it shows that job stress has a significant negative influence on lecturer performance.</em></p> Naura Arisanti Chairina Muzakki Muzakki ##submission.copyrightStatement## 2024-05-17 2024-05-17 2 1 25 35 PENGARUH, LIKUIDITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 http://jurnal.uwp.ac.id/feb/index.php/jebs/article/view/408 <p><em>This research aims to test and analyze the influence of leverage, liquidity and company size on profitability. In this research, the samples used were all banking sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This research is research using a quantitative approach and secondary data in the form of financial report data. The sample for this research was obtained using the purposive sampling method, namely selecting samples using predetermined criteria. The data collection technique in this research uses secondary data, namely research data obtained by researchers indirectly but through intermediary media. The analysis technique used is multiple regression analysis using the Eviews program.</em></p> Ni Putu Devi Anggraini Permatasari Aminatuzzuhro Aminatuzzuhro ##submission.copyrightStatement## 2024-05-17 2024-05-17 2 1 36 44 ANALISIS PERLAKUAN AKUNTANSI ATAS SELISIH KURS DALAM TRANSAKSI PEMBELIAN MATA UANG ASING PADA LABA BERSIH PT. KARYA SUKSES KREASINDO DI SURABAYA http://jurnal.uwp.ac.id/feb/index.php/jebs/article/view/406 <p><em>This research aims to determine changes in exchange rates that occur in foreign currency transactions which affect PT. Karya Sukses Kreasindo Surabaya. The final assignment is prepared using secondary data in the form of Financial Reports. PT Karya Sukses Kreasindo Surabaya in 2021. The analysis method is descriptive qualitative. Apart from that, the author also examines how the accounting treatment of exchange rate differences is carried out by PT. Karya Sukses Kreasindo Surabaya and compare it with Financial Accounting Standards (SAK). As a result of this research, the author wants to show how large or small the influence of exchange rate differences made by PT. Karya Sukses Kreasindo Surabaya and compare in accordance with Financial Accounting Standards (SAK). Exchange rates that fluctuate and are difficult to predict cause companies to experience losses or gains from exchange rate differences when carrying out foreign currency transactions, especially credit purchase transactions and incurring business debts. As a result, the exchange rate difference will have an impact on financial statements. PT. Karya Sukses Kreasindo Surabaya, especially the Profit/Loss Report and Balance Sheet.</em></p> Nova Daniar Listari Bachtiar Rahman Halik ##submission.copyrightStatement## 2024-05-17 2024-05-17 2 1 45 54 PENGARUH RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN RASIO AKTIVITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN INDUSTRI FARMASI TBK TAHUN 2019-2021 http://jurnal.uwp.ac.id/feb/index.php/jebs/article/view/407 <p><em>This research aimed to examine the connection between liquidity ratios, solvency ratios, and activity ratios and financial output. Quantitative associative methods are used in this kind of study. All pharmaceutical businesses operating between 2019 and 2021 made up the sample for this analysis. Ten businesses were chosen using a purposive selection technique to make up the sample. Financial statements were employed as a supplementary source of information for the data gathering method. Analysis of data by use of computer statistical methods, namely regression analysis in SPSS. Analysis of the data using the t-test reveals a positive and substantial influence of the liquidity ratio on financial performance, a negative and insignificant effect of the solvency ratio, and no effect of the activity ratio. However, it is known that the liquidity ratio, solvency ratio, and activity ratio all have a considerable positive influence on financial performance at the same time.</em></p> Nur Kiatin Fatimah Riswati ##submission.copyrightStatement## 2024-05-20 2024-05-20 2 1 55 64 PENGARUH KOMUNIKASI DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KINERJA KARYAWAN PT. BUMI PERSADA KARYA GRESIK http://jurnal.uwp.ac.id/feb/index.php/jebs/article/view/404 <p><em>This research aims to: (1) To know the description of Communication, Work Environment and Employee Performance Productivity at </em>PT. Bumi Persada Karya Gresik,<em> (2) To determine the effect of Communication on Employee Performance Productivity at </em>PT. Bumi Persada Karya Gresik<em>, (3) To determine the effect of the Work Environment on Employee Performance Productivity at </em>PT. Bumi Persada Karya Gresik<em>, (4) To determine the effect of Communication and Work Environment on Employee Performance Productivity at </em>PT. Bumi Persada Karya Gresik<em>. The sampling technique in this study is Non Probability Sampling / Saturated Sampling, by distributing questionnaires or lists of statements to 40 respondents. Employee Performance Productivity, and also the Environment has a significant and positive effect on Employee Performance.</em></p> Nuraini Eka Pratiwi Mochamad Syaiful Arif ##submission.copyrightStatement## 2024-05-20 2024-05-20 2 1 65 72 KEPUTUSAN PEMBELIAN SEBAGAI VARIABEL INTERVENING PADA PENGARUH BRAND AWARENESS, HARGA DAN DISTRIBUSI TERHADAP KEPUASAN PELANGGAN PRODUK TRANSDERMAL PATCH http://jurnal.uwp.ac.id/feb/index.php/jebs/article/view/401 <p><em>The study's overarching objective is to learn what aspects of transdermal patch products most positively affect customers' satisfaction. This study employs a descriptive research strategy based on a survey. Samples for this research were chosen systematically for a specific purpose. 75 clients of PT Indo Abadi Sarimakmur (INDOSAR) participated in the survey. Only brand recognition, price, and distribution's impacts on consumers' happiness are investigated here. Using inner and outer models and hypothesis testing (bootstrapping), a structural equation modelling technique (SmartPLS 4.0.9.3) is used to probe the significance of the whole model and its specified paths. According to the findings, customer brand identification is a major factor in the purchase of chilli patches in Surabaya. The price of chilli plants is a crucial consideration for consumers in Surabaya. The distribution of chilli patches has a significant effect on their availability for purchase in Surabaya. In Surabaya, one's satisfaction with a certain brand of chilli paste is connected to one's familiarity with that brand. Consumers in Surabaya are not particularly bothered about the cost of chilli paste. In Surabaya, the distribution of chilli paste has a major effect on customer happiness. The availability of fresh chilli patches for sale has a substantial effect on Surabaya's customer happiness.</em></p> Peri Retno Nurhayati Rena Febrita Sari ##submission.copyrightStatement## 2024-05-20 2024-05-20 2 1 73 83 PENGARUH LIKUIDITAS, PROFITABILITAS DAN AKTIVITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN http://jurnal.uwp.ac.id/feb/index.php/jebs/article/view/403 <p><em>The research aims to test and analyze the influence of liquidity, profitability and activity on company value. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample selection in this research used purposive sampling, namely through sampling criteria and resulted in 15 companies being sampled from 35 manufacturing companies in the food and beverage sub-sector for the 2019-2021 period. The analytical tool used in this research uses multiple linear regression analysis techniques using the SPSS version 25 statistical testing tool. Based on the results of data analysis using the t test, the results show that partially liquidity and profitability do not have a significant influence on company value, while activity has a positive influence. significant to company value. Meanwhile, based on the results of data analysis using the f test, simultaneously liquidity, profitability and activity have a significant influence on company value. The results of the coefficient of determination test (R<sup>2</sup>) obtained a value of 20.6%, this shows that variables, liquidity, profitability and activity have an influence on company value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2019- 2021.</em></p> Petronela Elvis Arci Yuli Ermawati ##submission.copyrightStatement## 2024-05-20 2024-05-20 2 1 84 93 PENGARUH MEKANISME CORPORATE GOVERNANCE, PROFITABILITAS DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN http://jurnal.uwp.ac.id/feb/index.php/jebs/article/view/405 <p><em>This research is to analyze the influence of corporate governance mechanisms, profitability and ownership structure on earnings management. The aim is to obtain evidence of the influence of independent commissioners, audit committees, profitability and institutional ownership. Quantitative descriptive research, the research population is 65 food and beverage companies on the Indonesia Stock Exchange for the period 2019 to 2021. The author took a sample, namely purposive sampling, with data obtained from 24 companies. Using SPSS 26 statistical data techniques. Based on the data results, corporate governance, profitability and ownership structure do not have a significant effect on earnings management.</em></p> R. Ayu Lailatus S.DN Antoni Antoni ##submission.copyrightStatement## 2024-05-20 2024-05-20 2 1 94 103 PENGARUH KOMUNIKASI DAN KERJASAMA TIM TERHADAP KINERJA KARYAWAN PADA CV. MITRA TEKNIK SURABAYA http://jurnal.uwp.ac.id/feb/index.php/jebs/article/view/399 <p><em>This research aims to find out the description of Communication, Teamwork and Employee Performance at CV. Mitra Teknik Surabaya, to determine the effect of Communication on Employee Performance at CV. Mitra Teknik Surabaya, to determine the effect of teamwork on employee performance at CV. Mitra Teknik Surabaya, to determine the effect of Communication and Teamwork on Employee Performance at CV. Mitra Teknik Surabaya. The sampling technique in this study was Non-Probability Sampling / Saturated Sampling, by distributing questionnaires or lists of statements to 40 respondents (all employees of CV. Mitra Teknik Surabaya) and assisted by SPSS version 25 for the data processing facility. The data analysis method that researchers used in this research is multiple linear regression analysis. After processing the data with SPSS version 25, the authors get the result that in the t statistical test it is found that the Communication variable has a partially significant effect on Employee Performance, and also Teamwork has a partial significant effect on Employee Performance. Whereas in the statistical test f it was found that Communication and Teamwork have a significant effect simultaneously on Employee Performance at CV. Mitra Teknik Surabaya..</em></p> Raihana Raihana Mochamad Syaiful Arif ##submission.copyrightStatement## 2024-05-20 2024-05-20 2 1 104 112 PENGARUH PENGETAHUAN, SOSIALISASI DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PASAR DESA PENGALANGAN http://jurnal.uwp.ac.id/feb/index.php/jebs/article/view/398 <p><em>The aim of this research is to examine whether Tax Knowledge, Tax Socialization, and Tax Sanctions influence the Compliance of SME Taxpayers in the Pengalangan Village Market. This study utilizes a quantitative method to investigate the impact of Tax Knowledge, Tax Socialization, and Tax Sanctions on Taxpayer Compliance in the Pengalangan Village Market. The sample consists of 108 respondents from SMEs, selected intentionally. Data is collected through questionnaires, interviews, and documentation. The validity and reliability of the questionnaire are tested to ensure the questions are appropriate and consistent. Data analysis employs basic statistical tests, and hypotheses are tested using a multiple linear regression model, evaluating the influence of each variable and their combination on Taxpayer Compliance. The results of this study indicate that Tax Knowledge, Tax Socialization, and Tax Sanctions significantly influence the Compliance of SME Taxpayers in the Pengalangan Village Market.</em></p> Ronaldus Roi Sandoko Heru Tjahjono ##submission.copyrightStatement## 2024-05-20 2024-05-20 2 1 113 120 PENGARUH PENGETAHUAN, SOSIALISASI DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PASAR DESA PENGALANGAN http://jurnal.uwp.ac.id/feb/index.php/jebs/article/view/397 <p><em>This study aims to examine and determine the effect of profitability and good corporate governance on earnings quality. The population in this study is the Pulp sub-sector tbk manufacturing company. &amp; Paper for the period 2018 to 2020 with a total of 24 company observations. The samples used in this study were 18 manufacturing companies in the Pulp sub-sector. &amp; Paper. The sample selection method used was purposive sampling. The research data analysis model uses multiple linear regression analysis. The proxy used to measure the quality of company earnings is by calculating the value of discretionary accruals. The results showed that profitability had a positive effect on earnings quality, while good corporate governance proxied by institutional ownership and audit committees had no effect on earnings quality.</em></p> Rosvita Debora Mansawan Muninghar Muninghar ##submission.copyrightStatement## 2024-05-20 2024-05-20 2 1 121 127 ANALISIS PENGAKUAN, PENGUKURAN, DAN PELAPORAN PENDAPATAN BERDASARKAN PSAK NO.23 PADA CV. ANUGERAH PLASTERINDO http://jurnal.uwp.ac.id/feb/index.php/jebs/article/view/402 <p><em>This study aims to analyze methods of recognition, measurement, ncome reporting on CV. Anugerah Plasterindo Surabaya with PSAK No. 23. The research method used s comparative descriptive using primary data taken with nterview techniques and direct observation with managers and logistics administration staff. The results of this study concluded that CV. Anugerah Plasterindo Surabaya recognizes revenue as a result of Galfalum and Ceiling sales and nstallation services based on the cash base concept. CV. Anugerah Plasterindo Surabaya does not record transactions that occur before cash s received by the company, thus causing receivables cannot be definitively known by the company which results n trade receivables will be reported lower than what actually happened. CV measurement. Anugerah Plasterindo Surabaya has not ncluded accounting policies n revenue recognition, which s still based on the cash base method, which n service sales and recording s carried out when cash has been received by the company. So that the company has not followed generally accepted accounting standards that cause disclosure n every transaction on the ncome statement s not significant. ts financial reporting only presents the ncome Statement and balance sheet applied n CV. Anugerah Plasterindo Surabaya s not n accordance with PSAK No. 23.</em></p> Sania Bela Yuli Ermawati ##submission.copyrightStatement## 2024-05-20 2024-05-20 2 1 128 135 PENGARUH PROFITABILITAS, LIKUIDITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN INDUSTRI FOOD AND BEVERAGE http://jurnal.uwp.ac.id/feb/index.php/jebs/article/view/396 <p><em>The study's goal is to analyse and contrast the profitability, liquidity, and dividend policies of different organisations. The population of this research consists of all firms that will have been in operation in the food and beverage industry in the years 2021–2023. The purposive sampling method was used to identify 17 different companies. The method of quantitative associative research is used in this investigation. The financial statements utilised in this research are secondary data obtained using a documentation-based method and were retrieved from the website of the Indonesia Stock Exchange. This method of data analysis makes use of descriptive statistics, tests of classical assumptions, multiple linear regression tests, and hypothesis testing. The data was statistically analysed using SPSS version 26. The results of the T test demonstrate that liquidity positively impacts firm value, dividend policy negatively impacts it, and partial profitability has no appreciable positive impact on firm value. Profitability, liquidity, and dividend policy do not interact strongly to affect the value of food and beverage companies listed on the IDX in 2021–2023.</em></p> Wanda Dwi Pebrianti Fatimah Riswati ##submission.copyrightStatement## 2024-05-20 2024-05-20 2 1 136 144