http://jeb.stieykpn.ac.id/index.php/jeb/issue/feedJurnal Ekonomi dan Bisnis2025-03-25T07:49:05+07:00Jurnal Ekonomi dan Bisnis STIE YKPN Yogyakartajeb@stieykpn.ac.idOpen Journal Systems<p style="text-align: justify;"><span style="color: #000000;"><span style="font-size: 14px;"><span style="font-family: Arial,Helvetica,sans-serif;">Jurnal Ekonomi dan Bisnis is a scientific journal published by the Institute Community Service Institute YKPN School of Business Research. JEB publishing is intended as a medium for presenting scientific works, both in the form of scientific studies and research results in the fields of economics and business. In addition, the issuance of JEB is also intended to complement the publication of the Journal of Accounting & Management (JAM) STIE YKPN Yogyakarta.</span></span></span></p> <p style="text-align: justify;"><span style="color: #000000;"><span style="font-size: 14px;"><span style="font-family: Arial,Helvetica,sans-serif;">Manuscripts of scientific studies and research results in accounting, management, and economics can be sent to the JEB Editorial Office Jalan Seturan, Yogyakarta 55281 or OJS jeb.stieykpn.ac.id or via e-mail jeb@stieykpn.ac.id. JEB is issued 3 (three) times in 1 year, namely in March, July, and November. To subscribe to JEB STIE YKPN Yogyakarta, please contact the JEB editorial office address.</span></span></span></p>http://jeb.stieykpn.ac.id/index.php/jeb/article/view/97THE INFLUENCE OF SERVANT LEADERSHIP AND EMPOWERMENT ON EMPLOYEE PERFORMANCE AT PT BANK CAPITAL INDONESIA, TBK2025-03-04T05:38:20+07:00Eunike Catherine Lydiastutieunike.forwork@gmail.comTristiana Rijantieunike.forwork@gmail.com<p><em>The aim of this research is to examine the influence of servant leadership and employee empowerment, on employee performance at PT Bank Capital Indonesia Tbk. This research is motivated by the importance of effective leadership and empowered employees in driving individual and organizational success, particularly in the highly competitive banking industry. Given the limited research that specifically focuses on the combined influence of servant leadership and empowerment on employee performance in the context of Indonesian banking, this study aims to fill this knowledge gap. To achieve this, primary data was collected through questionnaires distributed to 116 employees at PT Bank Capital Indonesia, Tbk, with 100 respondents by purposive sample. The collected primary data was processed using SPSS 26 for Windows. The validity of the research instruments was tested using factor analysis, while reliability was measured using Cronbach's Alpha coefficient. Linear regression analysis was used to test the formulated hypotheses. The findings of this research indicate that servant leadership and employee empowerment have a positive and significant impact on employee performance at PT Bank Capital Indonesia, Tbk. The research can lead to substantial improvements in employee performance. The findings of this study are expected to contribute to the knowledge of academics and practitioners in the fields of leadership and human resource management. By highlighting the positive impact of servant leadership and employee empowerment, this research can be considered for implementing servant leadership and empowerment in order to improve employee performance. By fostering a culture of servant leadership and empowering employees to have a sense of ownership over their work, organizations can unlock the full potential of their workforce and achieve sustainable competitive advantage.</em></p>2025-03-25T00:00:00+07:00Copyright (c) 2025 Jurnal Ekonomi dan Bisnishttp://jeb.stieykpn.ac.id/index.php/jeb/article/view/98PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN2025-03-04T05:40:10+07:00Fahana Febriyanti Anjeli Sarmafahanafas18@gmail.comNur Handayani fahanafas18@gmail.com<p><em>This research aimed to analyze the effect of profitability, liquidity, capital structure, and firm size on the firm value of the Automotive companies listed on the Indonesia Stock Exchange (IDX) during 2019-2022. Furthermore, the independent variables were profitability which was a proxy with Return on Asset (ROA), liquidity which was a proxy with Current Ratio (CR), capital structure which was a proxy with Debt Equity Ratio (DER) and firm size which was a proxy with Ln Total Aset. Meanwhile, the dependent variable was firm value which was a proxy with Price to Book Value (PBV). Moreover, the research was quantitative. The data collection technique used purposive sampling. In line with that, 44 samples from 11 automotive companies listed on the Indonesia Stock Exchange during 2019- 2022. Additionally, the data analysis technique used multiple linear regression with the SPSS 26 version. The result and hypothesis test concluded that profitability (ROA) had a positive and significant effect on the firm value. Likewise, liquidity (CR) had a positive and significant effect on the firm value. Similarly, capital structure (DER) had a positive and significant effect on the firm value. However, firm size (Ln Total Aset) had a negative and insignificant effect on the firm value.</em></p>2025-03-25T00:00:00+07:00Copyright (c) 2025 Jurnal Ekonomi dan Bisnishttp://jeb.stieykpn.ac.id/index.php/jeb/article/view/99PENGARUH PEMAHAMAN GOOD CORPORATE GOVERNANCE, MEKANISME REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN2025-03-04T05:41:35+07:00Firda Eka Khoirun Nisafirdakhoirunnisa67@gmail.comLailatul Amanahfirdakhoirunnisa67@gmail.com<p><em>This research aimed to examine Good Corporate Governance understanding and the meachanism of reward and punishment on the employees’ performance at PT Asana Alfa Indonesia Surabaya. The research was quantitative. Furthermore, the population was all employees who worked at PT Asana Alfa Indonesia, in Surabaya. The data collection technique used purposive sampling, in which the sample was based on criteria given. In line with that, 40 employees of PT Asana Alfa Indonesia Surabaya who worked for more than 1 year fulfilled the criteria as the respondents. Moreover, the instrument in the data collection technique was a questionnaire with the 5 Likert scale. The questionnaires were distributed to the respondents. Additionally, the data analysis technique used multiple linear regression with the SPSS (Statistical Product and Service Solution)26. The result showed that Good Corporate Governance understanding and the mechanism of reward and punishment affected the employees’ performance at PT Asana Alfa Indonesia, in Surabaya. In conclusion, the hypothesis was proven.</em></p>2025-03-25T00:00:00+07:00Copyright (c) 2025 Jurnal Ekonomi dan Bisnishttp://jeb.stieykpn.ac.id/index.php/jeb/article/view/100PENGARUH BRAND AWARENESS, BRAND IMAGE, DAN WORD OF MOUTH TERHADAP MINAT PEMBELIAN ULANG KONSUMEN MIE GACOAN YOGYAKARTA2025-03-04T07:55:49+07:00Rae Ginola Purbarudy.badrudin@stieykpn.ac.idRudy Badrudinrudy.badrudin@stieykpn.ac.id<p><em>This study aims to analyze the influence of brand awareness, brand image, and word of mouth on the repurchase intention of Mie Gacoan consumers in Yogyakarta. The approach used is quantitative, with data collected in the form of numbers to analyze the relationships between the variables under study. The research population consists of all Mie Gacoan consumers in Yogyakarta, and the sample is taken using purposive sampling techniques, with criteria for consumers who reside in Yogyakarta and have purchased Mie Gacoan at least once. The data collection technique uses a Likert scale 5-point questionnaire to assess respondents' perceptions of the variables under study. The results of hypothesis testing analysis show that brand awareness, brand image, and word of mouth have an impact on the repurchase intention of Mie Gacoan consumers in Yogyakarta.</em></p>2025-03-25T00:00:00+07:00Copyright (c) 2025 Jurnal Ekonomi dan Bisnishttp://jeb.stieykpn.ac.id/index.php/jeb/article/view/101ANALYSIS OF INFORMATION SYSTEM MODERNIZATION IN IMPROVING INDIVIDUAL TAXPAYER COMPLIANCE AT KPP PRATAMA SUKOMANUNGGAL SURABAYA2025-03-10T03:37:41+07:00Ayu Praditias Sumono Putrifitriyah.kusumadevi@ubhara.ac.idArief Rahmanfitriyah.kusumadevi@ubhara.ac.idAli Muhdorfitriyah.kusumadevi@ubhara.ac.idFitriyah Kusuma Devifitriyah.kusumadevi@ubhara.ac.id<p><em>The Directorate General of Taxes is carrying out new innovations in the field of taxation, namely by utilizing information technology, resulting in the launch of computer taxation systems such as modernization, e-filing to make it easier for taxpayers to report annual tax returns. This research aims to evaluate the impact of implementing modernization of the tax system, especially the e-filing feature, on increasing individual taxpayer compliance at KPP Pratama Sukomanunggal Surabaya. Using a descriptive qualitative approach, this research collects data through interviews, observation and documentation. The research results show that modernization of the tax system, especially e-filing facilities, has made a significant contribution to increasing taxpayer compliance in submitting Annual Tax Returns (SPT). Ease of access, time efficiency and accuracy of data produced by the e-filing system are the main factors driving increased compliance.</em></p>2025-03-25T00:00:00+07:00Copyright (c) 2025 Jurnal Ekonomi dan Bisnishttp://jeb.stieykpn.ac.id/index.php/jeb/article/view/102FINANCIAL DISTRESS ANALYSIS USING ALTMAN Z-SCORE AND ZMIJEWSKI MODELS: CASE STUDY OF PT CHANDRA ASRI PACIFIC TBK (2019-2023)2025-03-10T03:42:28+07:00Alif Pipin Kharismaruchan@ubhara.ac.idNurul Qomariruchan@ubhara.ac.idRuchan Sanusiruchan@ubhara.ac.idDien Ajeng Fauziahruchan@ubhara.ac.id<p><em>This study aims to analyze the potential financial distress of PT Chandra Asri Pasific Tbk during the 2019-2023 period using two bankruptcy prediction models, namely Altman Z-Score and Zmijewski. The research method used in this research is descriptive qualitative method, this type of research data uses secondary data. Secondary data, obtained from the company's financial statements on the IDX web. The result of this study is that the value of the average EBIT and ROA indicators in 2019-2023 is quite low, namely 0.3%. However, overall the results of the altman Z-score model are said to be non-distress because it has a value greater than 2.6 (Z-Score>2.6) and in the Zmijewski model the company is also said to be not bankrupt because the value is less than 0 (X-Score<0). The conclusion of this study is that although the finances of PT Chandra Asri Pasific Tbk fluctuate, the company is still able to manage financial performance and manage risks.</em></p>2025-03-25T00:00:00+07:00Copyright (c) 2025 Jurnal Ekonomi dan Bisnis