EKONOMIS : Journal of Economics and Business
Ekonomis: Journal of Economics and Business diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, Jurnal ini mencakup bidang ilmu Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi dan Bisnis. Ekonomis: Journal of Economics and Business Jurnal ini diterbitkan sebanyak dua kali dalam setahun yaitu pada bulan Maret dan September.
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<![CDATA[Peran Preferensi Memediasi Pengaruh Revitalisasi Produk Wisata terhadap Keputusan Berkunjung Objek Wisata Danau Sipin Jambi ]]>
<![CDATA[Mohammad Ihsan]]>;
<![CDATA[Ade Perdana Siregar]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v4i1.129
<![CDATA[The world of tourism is something that has an important influence on the development and development of a country. The development of tourism will not be separated from physical and non-physical elements. Physical and non-physical elements will be considered in relation to the carrying capacity of objects and consideration of the impacts arising from tourism development. Tourism development must be based on planning, development and management direction. Local governments have an important role in tourism development. Lake Sipin is a lake located in the middle of the city of Jambi. Lake Sipin will definitely be very interesting, if it is packaged in such a way. The purpose of this study is to identify the effect of tourism product revitalization on preferences, identify the effect of tourism product revitalization and preferences on visiting decisions and identify preferences able to mediate the effect of tourism product revitalization on visiting decisions The population of this study is the Jambi city community while the sample is the Jambi city community which more than once visited the attractions of Lake Sipin Jambi as many as 150 people. The data method uses path analysis. The results of the study note that the revitalization of tourism products has a significant influence on the preferences of visitors to the Lake Sipin Jambi tourist attraction, the revitalization of tourism products and visitor preferences have a significant influence on the decision to visit the Lake Sipin Jambi tourist attraction and the visitor's preferences are able to mediate the effect of tourism product revitalization on the decision visited the attractions of Lake Sipin Jambi]]>
<![CDATA[Pengaruh Belanja Hibah, Belanja Bantuan Sosial, Belanja Bantuan Keuangan, dan Belanja Fasilitas Umum Terhadap Keterpilihan Petahana dalam Pemilukada 2017 ]]>
<![CDATA[Ummu Auliyah]]>;
<![CDATA[Suhairi Suhairi]]>;
<![CDATA[Nini Syofri Yeni]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v4i1.117
<![CDATA[This study aims to determine the effect of grant expenditure, social assistance expenditure, financial aid expenditure and public facility expenditure on incumbent election in the General Election of Regional Head conducted in 2017. The type of this research is quantitative descriptive research. The objects examined are grant expenditure, social assistance expenditure, financial aid expenditure, and public facility expenditure in the 2015-2016 regional budget. The year 2015 represented shopping data prior to the General Election of Regional Head, while 2016 represented spending data at the time of the General Election of Regional Head. This study uses a logistic regression statistical test. The data analysis tool used for hypothesis testing is the Wald test. The results of this study state that there is no relationship between the independent variable and the dependent variable, but almost all regions have an increase in grant expenditure, financial aid expenditure, and public facilities ahead of the implementation of the General Election, while the average social assistance expenditure has decreased.]]>
<![CDATA[Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja (Studi Empiris Koni Se Sumatera Barat) ]]>
<![CDATA[Medelyn Sonya Mikoshi]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v4i1.116
<![CDATA[This research aimed to identify and to get empirical evidence of the effect of clarity of target budgets, control accounting, systems reporting on accountability performance. This study was 20 KONI registered in west sumatera with a total sample of 40 comprised of executive director and chairman of internal audit in the KONI field in west sumatera.This study uses the dependent variable of performance accountability and the independent variable is the clarity of the target budget, accounting controls and reporting systems. The hypothesis is tested by using multiple regression analysis using SPSS version 14.The test results show that accounting controls give a significant effect on accountability performance, while the budget goal clarity and reporting systems have no significant effect on accountability performance. ]]>
<![CDATA[Pengaruh Pengungkapan Intellectual Capital, Reputasi Underwriter, Financial Leverage, Umur dan Size Perusahaan terhadap Underpricing Saham IPO di Bursa Efek Indonesia Periode 2014-2018 ]]>
<![CDATA[Adinda Solida]]>;
<![CDATA[Elvira Luthan]]>;
<![CDATA[Nini Sofriyeni]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v4i1.113
<![CDATA[This study aims to examine and analyze the influence of factors that can influence underpricing during an IPO (Initial Public Offering) on the Indonesia Stock Exchange in the 2014-2018 period. This research uses quantitative research methods. The type of data used is secondary data, where the data collected is obtained through the official website of IDX, Yahoo Finance and the company's sample website. The population in this study were all IPO companies on the Stock Exchange in 2014-2018 and for the sample selection in this study using a purposive sampling method, as many as 77 sample companies were obtained. The analytical method used in this study is multiple linear regression. The results showed that intellectual capital disclosure had a negative and significant effect on the level of underpricing. While underwriter reputation, financial leverage, company age, and company size do not affect the level of underpricing.]]>
<![CDATA[Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Tapanuli Tengah ]]>
<![CDATA[Heri Faisal Harahap]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v4i1.87
<![CDATA[This research was aimed to know the financial performance of the Central Tapanuli regency government in 2016-2018. This research is quantitative descriptive. The research used secondary data in form of Financial Report of Central Tapanuli regency in 2016-2018. The analysis technique in this study calculates and analyzes the ratio of the decentralization level, regional financial dependence and effectiveness. The results of this study indicate that the financial performance of the Central Tapanuli Tengah Regional Government is generally said to be quite good, although the degree ratio is still relatively low, financial dependence on the Central / Provincial Government is still very high and the receipt of Regional Original Revenue does not reach the budgeted target. Central Tapanuli Regency Government to update the data of regional taxpayers, explore the potential of new sources of local revenue, and increase the socialization of tax benefits and user fees.]]>
<![CDATA[Pengaruh Kinerja Keuangan, Ukuran Perusahaan terhadap Struktur Modal ]]>
<![CDATA[Chorina Elsa Fatika]]>;
<![CDATA[Suhendro Suhendro]]>;
<![CDATA[Anita Wijayanti]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v4i1.100
<![CDATA[The purpose of this study is to examine and analyze the factors that influence the capital structure. The independent variables in this study are profitability, liquidity, asset structure, and company size. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the period 2015-2018. The sample selection technique used in this study was purposive sampling and 10 company samples were obtained. The analytical method used in this study is multiple linear regression. The results of this study simultaneously show that profitability, liquidity, asset structure, and company size significantly influence the capital structure. The results of the research partially show that profitability, liquidity and firm size affect the capital structure, asset structure does not affect the capital structure.]]>
<![CDATA[Tax Avoidance Ditinjau Dari Capital Intensity, Leverage, Beban Iklan dan Kompensasi Eksekutif ]]>
<![CDATA[Tika Marga Pratiwi]]>;
<![CDATA[Anita Wijayanti]]>;
<![CDATA[Rosa Nikmatul Fajri]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v4i1.97
<![CDATA[The use of high tax avoidance tactics by companies makes the target of government revenue not achieved. Thus making it the basis for testing capital intensity, leverage, advertising expense, executive compensation in influencing tax avoidance. Obtained a population of 14 food and beverage sub-sector companies listed on BEI in 2015-2018. With the use of purposive sampling technique as sampling, the final sample is 9 food and beverage sub-sector companies or 36 observational data. Multiple linear regression analysis was used as a testing method. The results obtained leverage and executive compensation affect tax avoidance, conversely capital intensity and advertising expense do not affect tax avoidance.]]>
<![CDATA[Determinan Harga Saham pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) ]]>
<![CDATA[Erna Pratika Sari]]>;
<![CDATA[Anita Wijayanti]]>;
<![CDATA[Purnama Siddi]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v4i1.95
<![CDATA[Valuation of stock prices is very important to be carried out by shareholders because stocks is promising type of investment. Examining the effect of of PER, GPM, ROE and operating cash flow on stock prices in companies listed on the Jakarta Islamic Index (JII) in 2015-2018 are the objectives of this research. With secondary data used in this research. Population in the study used 16 companies listed on the Jakarta Islamic Index (JII) in 2015-2018. Sampling using a purposive sampling method and samples obtained by 8 companies. Analysis with multiple linear regression. PER and GPM do no affect stock prices, while ROE and operating cash flow affect stock prices are the results of the study.]]>
<![CDATA[Locus of Control dan Kepuasan Kerja (Studi Pada Driver Transportasi Online Kota Jambi) ]]>
<![CDATA[Sakinah AS]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v4i1.123
<![CDATA[This study aims to analyze the effect of locus of control consisting of internal locus and external locus on job satisfaction, the sample in this study is the driver who is a partner in an online transportation company in the city of Jambi. Data collection methods that use questionnaires and analyzed using verification analysis, analysis tools in research using Component Based SEM (Structural Equation Modeling), namely PLS (Partial Least Square).]]>
<![CDATA[Pengaruh Struktur Kewenangan, Karakteristik Sistem Informasi Keuangan Daerah dan Perilaku Manajer Terhadap Kesadaran Akan Biaya (Studi Empiris Pada Pemerintah Kota Solok) ]]>
<![CDATA[Mutiara Candra]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v4i1.115
<![CDATA[This research aimed to identify and to get empirical evidence of the effect of the structure of authority that is broken down into formal and informal authority structures, the characteristics of regional financial information systems and managers' behavior on cost consciousness. This study was 37 SKPD registered in Solok city with a total sample of 74 people consisting of leaders and treasurer office / agency / office at SKPD in Solok city. Dependent variable in this research is the cost consciousness and independent variable that is authority structure (structure of formal authority and structure of informal authority), Characteristics of regional financial information systems and manager behavior. The hypothesis is tested by using multiple regression analysis using SPSS version 14. This study shows the test results that manager behavior does not affect the cost consciousness, while formal, informal authority structures and Regional financial information systems have a significant effect on the cost consciousness. ]]>
