https://jurnal.untag-sby.ac.id/index.php/JEB17 <p style="line-height: 115%; font-size: 16px; font-family: 'Trebuchet MS',sans-serif; color: black; text-align: justify; margin: 0cm 0cm 10.0pt 0cm;"><span style="color: #000000; font-size: 14px;"><strong>JEB17 -Journal of Economics and Business</strong> is biannual peer-reviewed, open-access journal published by the Faculty of Economics and Bussines, at the Universitas 17 Agustus 1945 Surabaya. It publishes high quality research papers in all fields of &nbsp;Economics and in closely related fields of finance, online and offline bussines, accounting, management, and politics in economy, trading and enterpreneurship. The Journal is interested in both theoretical and applied research with an emphasis on topics in corporate finance, financial markets and institutions, and investments. Research in real estate industry, insurance industry, monetary theory and policy, and industrial organization is also welcomed. The journal is also encourages articles dealing with the relation between the financial structure of firms and the industrial structure of the product market.</span></p> Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia en-US JEB17 : Jurnal Ekonomi dan Bisnis 2503-4634 Submission of the text implies that the work submitted has never been published before (except as part of a thesis or report, or abstract); that it is not considered to be published elsewhere; that this publication has been approved by all joint authors. If and when the manuscript is accepted for publication, the author still holds the copyright and retains publishing rights without restriction. Authors or others are permitted to reproduce articles as long as they are not for commercial purposes. For new discoveries, authors are advised to manage their patents before they are published. License type is <a title="CC-BY-SA-4.0." href="https://creativecommons.org/licenses/by-sa/4.0/" target="_self">CC-BY-SA 4.0.</a> https://jurnal.untag-sby.ac.id/index.php/JEB17/article/view/8939 <p><em><span class="fontstyle0">ABSTRACT</span></em></p> <p><em><span class="fontstyle1">PT Semen Indonesia Logistik is a subsidiary of PT Semen Indonesia (Persero) Tbk that operates in the logistics field and inevitably faces risks in its operations. The purpose of this research is to analyze the implementation of risk management in the company and identify occupational accident risks. This study discusses the implementation of Risk Management with the 8 components of ERM in PT Semen Indonesia Logistik and the obstacles in implementing ERM. The research utilizes qualitative research methods with a case study approach and data collection techniques through interviews, observations, and documentation. The results of the study show that PT Semen Indonesia Logistik has successfully implemented ERM to effectively manage occupational accident risks. Comprehensive risk identification helps the company identify factors causing workplace accidents and determine priority preventive actions. This research contributes to the understanding of ERM implementation in managing occupational accident risks in PT Semen Indonesia Logistik. The findings can serve as guidelines for other logistics companies to implement effective risk management practices and create a safer working environment</span></em></p> <p><em><span class="fontstyle0">Keywords: </span><span class="fontstyle1">ERM, Occupational Accidents, Risk Management, PT Semen Indonesia Logistik.</span></em></p> <p>&nbsp;</p> <p><span class="fontstyle3">ABSTRAK</span></p> <p><span class="fontstyle4">PT Semen Indonesia Logistik adalah anak perusahaan dari PT Semen Indonesia (Persero) Tbk yang bergerak di bidang logistik yang di dalam operasional nya pasti akan menghadapi suatu risiko. Tujuan dari penelitian ini adalah untuk menganalisis penerapan manajemen risiko di perusahaan dan mengidentifikasi risiko kecelakaan kerja. Penelitian ini membahas Bagaimana penerapan Manajemen Risiko tentang 8 komponen ERM pada PT Semen Indonesia Logistik dan hambatan dalam penerapan ERM. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus dan teknik pengumpulan data melalui wawancara, observasi, serta dokumentasi.Hasil penelitian menunjukkan bahwa PT Semen Indonesia Logistik berhasil menerapkan ERM untuk mengelola risiko kecelakaan kerja dengan efektif. Identifikasi risiko yang komprehensif membantu perusahaan mengidentifikasi faktor penyebab kecelakaan kerja dan menentukan prioritas tindakan pencegahan. Penelitian ini berkontribusi pada pemahaman penerapan ERM dalam mengelola risiko kecelakaan kerja di PT Semen Indonesia Logistik. Hasilnya dapat menjadi pedoman bagi perusahaan logistik lain untuk mengimplementasikan praktik manajemen risiko yang efektif dan menciptakan lingkungan kerja yang lebih aman.</span></p> <p>&nbsp;</p> <p><span class="fontstyle3">Kata Kunci: </span><span class="fontstyle4">ERM, Kecelakaan Kerja, Manajemen Risiko, PT Semen Indonesia Logistik</span> </p> Anggita Rismaputri Rahmadhanis Nurul Jannah Elsi Mersilia Hanesti ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2023-10-10 2023-10-10 8 02 97 112 10.30996/jeb17.v8i02.8939 https://jurnal.untag-sby.ac.id/index.php/JEB17/article/view/8968 <p style="text-align: justify; margin: 0cm 0cm 8.0pt 0cm;"><em><span style="color: black;">In an organization's or company's activities, it is inevitable that there will be various internal and external events that contain risks. To deal with risks or uncertain possibilities in the future, it is necessary to implement risk management within an organization or company. This study reviews the Implementation of Enterprise Risk Management at PT. Indonesian Sushi Tei. This study aims to determine the purpose of Enterprise Risk Management, understand the ERM framework at PT. Sushi Tei Indonesia, understands the application of ERM in the company PT.Sushi Tei Indonesia. This type of research is descriptive qualitative research through case studies. This research is based on primary data and secondary data. Primary data was obtained from interviews and documentation, while secondary data was obtained from several research journals. The results of the research we got concluded that the presence of competitors from other companies is one of the risks perceived by PT. Sushi Tei Indonesia. To overcome this, the company conducted an analysis and held several discussions through communication by holding regular meetings. The discussion at this meeting discussed how to overcome a risk and also create a new strategy that was appropriate to the current situation. Furthermore, the director will control all company activities which are usually represented or assisted by the manager of each division.</span></em></p> Amelia Syaharani Wulan Nuraini Elsi Mersilia Hanesti ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2023-10-10 2023-10-10 8 02 113 128 10.30996/jeb17.v8i02.8968 https://jurnal.untag-sby.ac.id/index.php/JEB17/article/view/9495 <p><em>This study aims to analyze whether the variables of PDAM water price, family income, number of family members, and use of well water affect PDAM water demand in Kedungdoro Village, Surabaya City. The total sample is 100 households selected using purposive sampling technique. Using multiple linear regression analysis with simultaneous tests, partial tests and, the coefficient of determination (R²). The results showed that PDAM water price, family income, and number of family members had a significant positive effect on PDAM water demand. Meanwhile, well water has no significant effect on PDAM water demand.</em></p> Dimas Dwi Al Hakim I Made Suparta ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2023-10-21 2023-10-21 8 02 129 138 10.30996/jeb17.v8i02.9495 https://jurnal.untag-sby.ac.id/index.php/JEB17/article/view/8771 <p>Uang Kuliah Tunggal (UKT) merupakan sistem yang diterapkan oleh perguruan tinggi yang dibebankan kepada mahasiswa. Pengajuan penundaan dan keringanan UKT juga telah banyak ditemui mengenai kendala yang dihadapi mahasiswa. Kendala tersebut menjadi salah satu alasan yang mendorong penelitian ini. Penelitian ini menggunakan analisis Mactor yang menjelaskan mengenai kekuatan antaraktor <em>stakeholder</em> yang ditentukan oleh penelitian dengan wawancara kepada antaraktor <em>s</em><em>takeholder</em>. Objek yang akan digunakan dalam pembahasan terkait kebijakan, transparansi, fasilitas, kemudahan alur, pelayanan pengaduan, serta kesesuaian keringanan dan penundaan UKT. Pengaruh langsung dan tidak langsung yang dilakukan antar aktor ditunjukkan dengan kekuatan yang paling besar oleh aktor subkoordinator akademik, ADKESMA, dan BEM. Kekuatan konflik menunjukkan kemungkinan terjadi pada subkoorinator akademik, mahasiswa keringanan UKT, dan mahasiswa penundaan UKT.</p> <p>Kata kunci: Uang Kuliah Tunggal (UKT)<em>, </em>mahasiswa<em>,</em> MACTOR, keringanan dan penundaan</p> Himas Arum Syarifah Rahmasari Wahyu Nur Saputri Nurul Istiqomah ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2023-10-21 2023-10-21 8 02 139 144 10.30996/jeb17.v8i02.8771 https://jurnal.untag-sby.ac.id/index.php/JEB17/article/view/9564 <p><em>Apabila toko mengalami kehilangan barang yang disebabkan oleh lengahnya pengawasan personil toko terhadap konsumen yang masuk, itu seluruhnya tidak diganti oleh pihak toko namun sebagian di tanggung oleh perusahaan yang biasa disebut Budget terhadap barang hilang toko. Perusahaan tidak begitu saja memberikan Budget barang hilang ke pihak toko tetapi mengacu pada kemampuan penjualan toko tersebut dalam kurun waktu 1 bulan yang mana sudah ada dalam peraturan perusahaan Indomaret. Tujuan penelitian ini adalah menganalisis proses ERM pada toko Indomaret</em></p> <p><strong><em>Kata kunci:</em></strong> <em>barang hilang, analisis </em><em>ERM</em></p> Elsi Mersilia Hanesti Mochamad Viko Adrian Ibrahim Darmawan Taufik ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2023-10-21 2023-10-21 8 02 145 150 10.30996/jeb17.v8i02.9564 https://jurnal.untag-sby.ac.id/index.php/JEB17/article/view/8871 <p><em>Enterprise risk management (ERM) aims to build corporate value which is a picture of how the glory or welfare of its stakeholders is. Therefore, company risk management is very influential on the smooth running of a company's activities. This study reviews the Implementation of Enterprise Risk Management at PT. BEC Feed Solutions Indonesia. This study aims to determine the risks that exist in PT. BEC Feed Solutions Indonesia, and the ERM process at PT. BEC Feed Solutions Indonesia. This type of research is descriptive qualitative research through case studies. This research is based on primary data and secondary data. Primary data was obtained from interviews and documentation, while secondary data was obtained from the official website of PT BEC Feed Solution Indonesia and several other supporting journals. The results of the research we got concluded that PT BEC Feed Solutions Indonesia is experiencing a risk of a Global Economy Crisis. To overcome this risk Where will PT. BEC Feed Solutions Indonesia will carry out mitigation which will be borne and faced by the company to keep its Cash Flow safe. In addition, the company also shares risks with investors. Handling the risk of Global Economy Crisis at PT. BEC Feed Solutions Indonesia is carried out by a President Director from Australia, assisted by a President Director from Indonesia and assisted by managers in each division to ensure all risks are managed safely and controlled effectively.</em></p> Muhammad Faqih Izzuddin Amrullah Magda Lena Elsi Mersilia Hanesti ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2023-10-21 2023-10-21 8 02 151 160 10.30996/jeb17.v8i02.8871 https://jurnal.untag-sby.ac.id/index.php/JEB17/article/view/8987 <p><span class="fontstyle0">PT Alyn Barokah Sejahtera merupakan bisnis bergerak sektor kuliner yang salah satu<br>produknya adalah Dimsho Tiga Naga Merr. Dengan berlangsungnya kegiatan atau<br>operasinalnya maka diperlukan adanya manajemen risiko berupa penerapan Entreprise Risk<br>Management (ERM). ERM memiliki kerangka kerja sehingga dapat mengidentifikasi,<br>menilai, dan mempersiapkan potensi kerugian yang mengganggu operasional. Sehingga<br>penulis ingin mempertimbangkan dan membahas tentang penerapan ERM pada usaha<br>Dimsho Tiga Naga Merr dengan tujuan untuk mendeskripsikan kerangka kerja. Penelitian ini<br>menerapkan metode kualitatif dengan pendekatan studi kasus. Metode pengumpulan data<br>yang digunakan dalam penelitian ini melalui data primer yang diperoleh dari hasil<br>wawancara, observasi, dan dokumetasi. Selain itu, penulis juga menggunakan data sekunder<br>diperoleh juga pada jurnal, buku, dan penelitian terdahulu untuk pelengkap pada data primer.</span></p> Sheila Widya Pitaloka Erla Adi Saputra Elsi Mersilia Hanesti ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2023-10-21 2023-10-21 8 02 161 174 10.30996/jeb17.v8i02.8987 https://jurnal.untag-sby.ac.id/index.php/JEB17/article/view/9376 <p><em>This study aims to evaluate the implementation of tax incentives from the Government of Indonesia in the tourism sector during the COVID-19 pandemic. We use a case study approach and document analysis to obtain data related to the effect of tax incentives on the tourism sector's performance. We also use data on the economic performance of the Province of Bali as a benchmark in measuring the effectiveness of tax incentives in the tourism sector. The results of this study indicate that tax incentives during the COVID-19 pandemic have not provided maximum support for the tourism sector. The weak impact of tax incentives in the tourism sector is due to the sharp economic decline in the tourism sector and the design of tax incentives that have not yet touched local taxes as the domain of taxes in the tourism sector. Thus, the government needs to consider providing tax incentives that are not limited to central taxes, but also regional taxes.</em></p> <p><em><strong>Keywords:</strong> Tax Incentives, Tourism Sector, COVID-19 Pandemic</em></p> Meliani Mukti I Made Dwi Hita Darmawan Nyoman G.S. Ratmayanti Khairanis Yulita ##submission.copyrightStatement## https://creativecommons.org/licenses/by-sa/4.0 2023-10-21 2023-10-21 8 02 175 194 10.30996/jeb17.v8i02.9376