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Journal : Jurnal Ilmiah Ecobuss

Penerapan Audit Kepatuhan Atas Prosedur Penjualan Kredit Guna Meningkatan Pengendalian Intern Pada PT Pamolite Adhesive Industry (PAI) Probolinggo Seger Priantono
Ecobuss Vol 3 No 2 (2015): Ecobuss September 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

The aim of this research is to determine the result and applied of complaint audit on the selling procedure of PT Pamolite Adhesive Industry(PAI) in Probolinggo. The method used in this research is action research which to know the improvement of the intern pressured. The process of compalint audit is done for the unsures of the intern pressured in audit selling procedure which consist of separeted of the functions and the divided the responsibilities, the system of job utilities and the authority of doing practice well in every organizations. The aim of compalint audit is to convince the audit selling procedure is fulled the unsures of intern pressured. The finding of this research is expected that the audit selling procedure is fulled in the intern pressured. For the further researches, the researcher suggests for doing the selling transaction and job divisions of responsibilities well in every parts of selling system. Keywords:complaint audit, selling procedure, intern pressured.
Analisis Pengukuran Kinerja Perusahaan Dengan Menggunakan Pendekatan Balanced Scorecard Pada Famous Bridal Art Collection Kota Probolinggo Seger Priantono
Ecobuss Vol 4 No 1 (2016): Ecobuss Maret 2016
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

This research was conducted at the Famous Bridal Art collcetion in Kota Probolinggo with research objects such as Corporate Performance Measurement Analysis Using Balanced Scorecard Approach. This is done with the aim of analyzing the measurement of company performance with the balanced scorecard pendeketan Bridal Famous Art Collection in Kota Probolinggo, for the researchers to formulate the problem "How is the analysis of corporate performance measurement balanced scorecard approach at Bridal Famous Art Collection in Kota Probolinggo?" This type of research is descriptive quantitative research. Variables used in this research is a financial perspective, customer perspective, internal business processes, learning and growth perspective. The population used the financial statements of the sampled financial statements Year 2012-2014. Data analysis method used method of financial perspective, customer perspective, internal business processes, learning and growth perspective as well as the validity of the test. Results of the study financial perspective there are weaknesses due to the improvement and deterioration every year. Customer perspective has been as expected, it can be seen from the increasing number of customers each year. Perpsektif internal business processes demonstrate a good thing for the process of innovation and operations. Perpspektif learning and growth obtained from questionnaires so that employees can be considered satisfied. From four perspectives can be judged that the performance measures Famous Art Collection Bridal good enough. Keywords : Corporate perfomance, Balanced Scorecard
Pengaruh Gaya Kepemimpian dan Budaya Organisasi Terhadap Peminimalisiran Fraud (Kecurangan) Pengadaan Barang/Jasa Pada Dinas Pekerjaan Umum Kota Probolinggo. Umi Rahma Dhany; Seger Priantono; Mohammad Budianto
Ecobuss Vol 4 No 2 (2016): Ecobuss September 2016
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

Penelitianini merupakan penelitian data secara deskriptif kuantitatif yang bertujuan untuk mengetahui pengaruh yang signifikan antara gaya kepemimpinan (variabel X1) dan budaya organisasi (variabel X2) secara simultan terhadap fraud (kecurangan) pada pengadaan barang/jasa di Dinas Pekerjaan Umum Kota Probolinggo, untuk mengetahui pengaruh yang signifikan antara gaya kepemimpinan (variabel X1) dan budaya organisasi (variabel X2) secara parsial terhadap fraud (kecurangan) pada pengadaan barang/jasa di Dinas Pekerjaan Umum Kota Probolinggo, untuk mengetahui variabel yang paling dominan antara gaya kepemimpinan (variabel X1) dan budaya organisasi (variabel X2) terhadap fraud (kecurangan) pada pengadaan barang/jasa di Dinas Pekerjaan Umum Kota Probolinggo. Dari hasil penelitian diketahui bahwa F-hitung diperoleh sebesar 42,560 dengan nilai probabilitas(sig) = 0,00. Nilai F-hitung 42,560 > F-tabel 3,354, hal ini berarti gaya kepemimpinan (X1) dan budaya organisasi (X2) memiliki pengaruh yang signifikan secara simultan atau bersama-sama terhadap variabel terikat (fraud pengadaan barang/jasa di Dinas Pekerjaan Umum Kota Probolinggo). Hasil koefisien determinasi adalah 75,9% menunjukkan bahwa kontribusi semua variabel bebas terhadap variabel terikat secara simultan adalah sebesar 75,9%. Secara parsial hasil t-hitung variabel gaya kepemimpinan (X1) sebesar 1,286, dengan tabel sebesar 2,048, t-hitung 1,286 > t-tabel 2,048 hal ini berarti bahwa tidak terdapat pengaruh yang signifikan secara parsial atau sendiri-sendiri antara variabel bebasterhadap variabel terikat. Sedangkan untuk variabel budaya organisasi hasil t-hitung sebesar 7,965 dengan t-tabel sebesar 2,048, t-hitung 7,965 >t-tabel 2,048 berarti terdapat pengaruh yang signifikan antara variabel bebas (budaya organisasi) terhadap variabel terikat (fraud pengadaan barang/jasa). Kata Kunci : gaya kepemimpinan, budaya organisasi, fraud (kecurangan), pengadaan Barang/Jasa
Pengaruh Earning Per Share (EPS), Price Earning Ratio (PER), Price To Book Value (PBV), dan Debt To Equity Ratio (DER) Terhadap Harga Saham Pada Perusahaan Indeks Saham Syariah Indonesia (ISSI) Nuri Firdaus Amaliyah; Seger Priantono; Dyah Perwitasari
Ecobuss Vol 5 No 2 (2017): Ecobuss September 2017
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

This research aims to know the influence of Earning Per Share (EPS), Price Earning Ratio (PER), Price to Book Value (PBV), and Debt to Equity Ratio (DER) on a stock price of Indonesian Sharia Stock Index (ISSI) company registered at IDX. The type of research used is associative and quantitative. The sample of this research is using 30 companies selected based on purposive sampling method with observation period 2012-2016. The data used are secondary data sourced from financial statement data in IDX, with data collection method in the form of documentation and literature study. The data analysis used is multiple regression analysis. The result shows that Earning Per Share (EPS), Price Earning Ratio (PER), Price to Book Value (PBV), and Debt to Equity Ratio (DER) simultaneously affect stock price with coefficient value of Earning Per Share (EPS) is 0,002, Price Earning Ratio (PER) is 0,0001, Price to Book Value (PBV) is 0.004, and Debt to Equity Ratio (DER) is -0,025. Partially Earning Per Share (EPS) have an effect on stock price, while Price Earning Ratio (PER), Price to Book Value (PBV), and Debt to Equity Ratio (DER) partially have no effect to a stock price. And Earning Per Share (EPS) is the dominant variable to the stock price with t value is 14.724. Keywords: Debt to Equity Ratio (DER), Earning Per Share (EPS), Price Earning Ratio (PER), Price to Book Value (PBV), Stock Price
Pengaruh Current Ratio (CR), Debt To Equity Ratio (DER), Net Profit Margin (NPM) dan Return On Investment (ROI) Terhadap Harga Saham Pada Perusahaan Makanan dan Minuman Yang Terdaftar DI Bursa Efek Indonesia (BEI) Tahun 2013-2016 Seger Priantono; Joni Hendra; Nova Dwi Anggraeni
Ecobuss Vol 6 No 1 (2018): Ecobuss Maret 2018
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh secara simultan, parsial dan dominan antara Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), dan Return On Investment (ROI) terhadap harga saham pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2106. penelitian asosiatif kausal. Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia yaitu yang berjumlah 17 perusahaan, sampel yang digunakan 13 perusahaan dengan data pengamatan selama 11 tahun yaitu tahun 2013-2016 atau sebanyak 44 data penelitian. Metode analisis berupa analisis regresi berganda Hasil penelitian menunjukkan pengaruh antara Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), dan Return On Investment (ROI) secara simultan terhadap harga saham, dilihat dengan nilai Fhitung > Ftabel (3,110 > 2,58), secara parsial antara Current Ratio (CR) terhadap harga saham dengan nilai thitung > ttabel (2,901 > 2,015), Debt to Equity Ratio (DER) terhadap harga saham, dengan nilai thitung > ttabel (2,235 > 2,015). Tidak ada pengaruh secara parsial antara Net Profit Margin (NPM) terhadap harga saham, dengan nilai thitung < ttabel (0,320 < 2,015). Tidak ada pengaruh secara parsial antara Return On Investment (ROI) terhadap harga saham, dengan nilai thitung < ttabel (-0,212 < 2,015). Dari hasil penelitian ini, keempat variabel menunjukkan bahwa Standardizerd coefficients beta terbesar adalah variable Current Ratio (CR) senilai 6,33 sehingga variabel yang paling berpengaruh dominan terhadap harga saham adalah variabel Current Ratio (CR). Kata-kata Kunci : Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), dan Return On Investment (ROI).
Penentuan Harga Jual Untuk Menetapkan Laba Kotor Penjualan Paving Block dan Batako Pada Multazam Gending Kabupaten Probolinggo. Seger Priantono
Ecobuss Vol 7 No 1 (2019): Ecobuss Maret 2019
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

Research conducted at the CV Multazam with the purpose to know the determination of sale price to determine the gross profit sales of paving block and brick making. Research in the form of variable costs of raw materials, direct labor, factory overhead costs, the cost of nonproduction. Methods of data analysis are the quantitative descriptive method. CV Multazam not yet classified the costs based on the function of the principal costs as the basis for determining cost of goods production, sale price calculation performed with make all expenses that occur divided by the amount of production, so there is no allocation factory overhead costs and the cost of non production to products paving block and brick making. The determination of the sale price with the method of cost-plus pricing generates gross profit per pc block paving products namely Rp 890,-and brick making Rp 845,- Keywords: Cost Plus Pricing Method, Gross Profit, Selling Price
Pengaruh Kualitas Pelayanan Administrasi Kepegawaian dan Kepuasan Kerja Terhadap Kinerja Suharno Suharno; Muhammad Syarif Hidayatullah Elmas; Seger Priantono
Ecobuss Vol 8 No 2 (2020): Jurnal Ilmiah Ecobuss
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v8i2.611

Abstract

This study to determine effect quality of personnel administration services on employee performance in the Treasury and Regional Cash Fields of Probolinggo City, and determine effect of employee job satisfaction on employee performance in the Treasury and Regional Cash Fields of Probolinggo City. This type of research is causal research . The method of data collection by questionnaire, a sample of 47 employees of the Treasury and Regional Cash of the City of Probolinggo with a sampling method that is saturated sample. Data analysis method in the form of multiple linear regression analysis. The results that employee job satisfaction has a significant influence on employee performance variables in the Treasury and Regional Cash Fields of Probolinggo City.
Pengaruh EPS, PER, dan DER Terhadap Harga Saham Pada Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia Seger Priantono; Elok Dwi Vidiyastutik; Yuliati Yuliati
Ecobuss Vol 9 No 2 (2021): Jurnal Ilmiah Ecobuss
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v9i2.812

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Abstract This research was conducted on 4 cigarette companies listed on the Indonesia Stock Exchange with financial statements in 2013 - 2017 with the aim to determine the influence of Earning Per Share (EPS), Price Earning Ratio (PER) and Debt to Equity Ratio (DER) simultaneously and partially on the share price of Cigarette Companies listed in IDX in 2013 – 2017. This type of research uses causal research. Data is collected by documentation, data analysis methods in the form of multiple linear regression analysis. The results showed that there was a significant influence of EPS, PER and DER simultaneously on the share price, there was a significant influence of EPS partially on the share price, while the variables PER and DER partially had no significant effect on the share price of cigarette companies listed on the Indonesia Stock Exchange (IDX) year 2013 – 2017. Variable EPS that has a dominant effect on the share price with the value of Standardized Coefficients Beta = 0.870. Keyword: EPS, PER, DER, Share Price.
Pengaruh Kualitas Produk dan Harga Terhadap Keputusan Pembelian Keramik Viola Kota Probolinggo Seger Priantono
Ecobuss Vol 10 No 2 (2022): Jurnal Ilmiah Ecobuss September 2022
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v10i2.1115

Abstract

This study was conducted with the aim of determining the influence of product quality and price simultaneously and partially on the purchasing decision of Viola ceramics in Probolinggo City; and to find out the variables between product quality and price that have a dominant influence on the purchasing decision of Viola ceramics in Probolinggo City. The type of research used is a correlational type of research, with the variables used consisting of product quality (X1), price (X2) and purchase decision (Y). The sample used was 62 consumers. The analysis method uses a quantitative descriptive method with statistics in the form of multiple regression analysis previously tested for the validity and adequacy of the data with tests of validity, reliability and classical assumption tests. The results showed that there was an influence between product quality and price simultaneously on the purchasing decision of Viola ceramics in Probolinggo City with a calculated value of F = 87.632 and a value of Sig. F = 0.00. The effect of variabal product quality partially on the purchase decision of Viola ceramics in Probolinggo City with a calculated value = 8.056 and a value of Sig. t = 0.000. The effect between the price partially on the purchasing decision of Viola ceramics in Probolinggo City with a calculated value = 2.589 and a value of Sig. t = 0.009. Product quality variables that have a dominant influence on the purchasing decision of Viola ceramics in Probolinggo City.
Pengaruh Market Value Added (MVA), Net Profit Margin (NPM) Dan Return On Equity (ROE) Terhadap Harga Saham Pada Perusahaan Telekomunikasi Yang Terdaftar Di BEI Suhatina, Suhatina; Amani, Tatik; Priantono, Seger
Ecobuss Vol 13 No 1 (2025): Jurnal Ilmiah Ecobuss, Volume 13, No 1, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v13i1.2306

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This research aims to examine the influence of Market Value Added (MVA), Net Profit Margin (NPM) and Return On Equity (ROE) on share price in Telecommunications companies listed on the IDX. The type of research used is quantitative. The population of this research is the Telecommunications companies listed on the IDX. Sample selection was carried out using purposive sampling technique. The selected sample was 10 companies. The analytical method used include the classical assumption test, multiple linear regression analysis test, coefficient of determination, t- test, F-test and dominant test. The research results show that partially Market Value Added (MVA), and Return On Equity (ROE) have a significant effect on share price, while the Net Profit Margin (NPM) have a insignificant effect on share price. Simultaneously Market Value Added (MVA), Net Profit Margin (NPM) dan Return On Equity (ROE) have a simultaneously effect on share price. Market Value Added (MVA) have a dominant influence on share price.