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EKONOMIS : Journal of Economics and Business

ojsekonomis
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Published by Universitas Batanghari Jambi

ISSN : 25978829 EISSN : 25978829 DOI : 10.33087/ekonomis

Core Subject : Economy,

Economics, Econometrics & Finance

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.

Arjuna Subject : -

Articles 34 Documents

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Search results for , issue "Vol 4, No 1 (2020): Maret" : 34 Documents clear

Good Corporate Governance Menghasilkan Laporan Keuangan Berkualitas dan Pengaruhnya Terhadap Kinerja Keuangan Arna Suryani; Elia Rossa
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

This research aims at finding out and analyzing how good corporate governance produces financial statement which has a certain quality that affects the company's financial performance. The population of this research is a sub-sector of the property listed on the Indonesia Stock Exchange period of 2014-2018, with the selection of samples based on the selected purposive sampling of 16 companies. The data was analyzed by using multiple linear regression by conducting classical assumption tests and hypothesis tests. The results of the research show that good corporate governance measured with the commissioner, foreign ownership and audit committees are simultaneously and significantly affect the financial performance measured by return on asset. Partially the Board of Commissioners have a significant effect on financial performance with a substantial of 1.299. Foreign ownership and audit committees have no significant effect on the financial performance in which the value of sig is > 0.05. The value of coefficient of determination of R2 amounted to 72.9% showed that Return On Asset variation can be explained by the variation of Board of Commissioners, foreign ownership and audit committee and the remain is 27.1% which is explained by other factors that do not exist in this research. The results of this research proved that the most dominant variable which has significant effect to the financial performance is the Board of Commissioners. This should be a consideration for the company in the election or designation of the Board of Commissioners to improve implementation of good corporate governance principles in order to improve the company's financial performance.

Penilaian Kesehatan Keuangan Koperasi Berdasarkan Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan UKM RI Nomor: 07/PER/DEP.6/IV/2016 pada KSPPS Tanah Sirah Piai Nan XX Kota Padang Periode 2016-2018 Dwila Maresti; Sriwahyuni Riza
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

The purpose of this study was to determine the level of health of a Savings and Loan Cooperative and Sharia Financing (KSPPS) in one of the Padang City sub-districts namely Tanah Sirah Piai Nan XX in 3 (three) years of operation. The research is intended to help the Padang City Cooperative Office to find out the health condition of cooperatives in the Padang City area as well as the KSPPS Cooperative to find out the health of cooperatives managed. Based on quantitative research with a descriptive approach, this health assessment analysis refers to the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 07 / Per / Dep.6 / IV / 2016 concerning Guidelines on Health Assessment for Savings and Loans Cooperatives and Sharia Financing and Units Savings and Credit Sharia Financing. The results showed the health level of KSPPS Tanah Sirah Piai XX was concluded that KSPPS Tanah Sirah Piai Nan XX was quite healthy.

Pengaruh Gcg, Profitabilitas, Capital Intensity, dan Ukuran Perusahaan terhadap Tax Avoidance Dian Eva Marlinda; Kartika Hendra Titisari; Endang Masitoh
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Tax Avoidance is a taxpayer's attempt to exploit the legal gap for the tax to be minimized. The study aims to empirically know the influence of good corporate governance (independent Board of Commissioners, institutional ownership, Audit Committee), profitability, capital intensity, and size of the company To the tax avoidance of the banking sector companies listed on the Indonesia Stock Exchange (IDX) with a 3-year observation period in 2016-2018. The theory used in this study was agency theory. The population in this research is the entire banking sector company listed on the Indonesia Stock Exchange period 2016-2018 with the determination of research samples using the purposive sampling method, resulting in a sample of 21 companies Banking sector. The data analysis techniques used in this study were multiple linear regression. The results of this research show that an independent board of Commissioners, profitability, and capital intensity do not affect tax avoidance. Meanwhile, institutional ownership, audit committee, and size affect tax avoidance.

Faktor-Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Pertambangan di Bursa Efek Indonesia Periode 2015-2018 Nurul Aryanti; Riana Rachmawati Dewi; Purnama Siddi
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i1.90

This study examines and analyzes the factors that influence capital structure. Independent variables in this study are company size, liquidity, profitability and asset structure. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The sample selection technique uses purposive sampling and 12 company samples are obtained within a period of 4 years so that 48 company samples are obtained. The data analysis method used in this study is panel data regression. Hypothesis testing is done using the t test and the F test. The panel data regression test results show that simultaneously company size, liquidity, profitability and asset structure have an influence on capital structure. While partially the variables that significantly influence the capital structure are company size. While the liquidity, profitability and asset structure variables do not significantly affect the capital structure.

Perkembangan dan Efektivitas Pelaksanaan Pengawasan Pengelolaan Dana Desa pada Inspektorat Daerah Kabupaten Batang Hari Jasasila Jasasila
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

The problem of this research is How the Development and Effectiveness of the Implementation of Village Fund Management in the Batang Hari District Inspectorate, with the aim of the research 1) To Know the Procedure of the Implementation of Village Fund Supervision carried out by the Batanghari Kabuaten Inspectorate 2) To Know the Development Findings of the Implementation of Village Fund Management Supervision in the Batang Hari Regency Inspectorate 3) To find out the level of effectiveness of the Implementation of Village Fund Management Supervision at the Batang Hari District Inspectorate. The type of data used in this study is a collection of information or facts that are recorded through direct observation while the data used is sourced from related agencies that are related to the research topic, the procedure for implementing the supervision of the writer is descriptive according to the data obtained, the authors also carry out an analysis using developmental analysis and effectiveness analysis. From the results of the analysis it was found that the greatest development of findings in 2017 was an increase of 6.81% from the findings of the previous year then in 2016 and 2017 there was a significant decrease which was down by 51.92% (2016) and in the year down 39, 37% from the previous year generally showed that the findings of the Village Fund in Batang Hari Regency during 2013 - 2017 tended to decrease, meaning that the supervision carried out by the Inspectorate of the Batang Hari Regency was already good. The implementation of Village Fund Supervision conducted by the Inspectorate on average during 2013-2017 shows that the achievement is quite effective with an effective ratio of 69.57%. Keywords: Procedure, Monitoring, Development, Effectiveness

Pengaruh Biaya Politik, Cash Holding, dan Kualitas Auditor terhadap Income Smoothing Fitriyana Rahmadani; Anita Wijayanti; Rosa Nikmatul Fajri
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

This paper examines the determinants of income smoothing focusing on consumer goods industry sector of BEI of 2014 to 2018 for 24 firms, including 120 observations. The independent variables used are political costs, auditor quality and cash holding. Political costs are proxied by variables of firm size, income tax, and number of employees. Test data analysis using logistic regression. The findings show that firm size indicated negative effect on income smoothing, income tax and number of employees have no effect on income smoothing. Cash holding indicated positive effect on income smoothing, auditor quality indicated negative affect on income smoothing

Analisis Keberhasilan Usaha Kecil dan Dampaknya Terhadap Pendapatan Keluarga di Kota Jambi Fahrizal Fahrizal
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

The roles of small enterprises in supporting economic growth, either covering locally or nationally, may not be taken for granted. It is proven by the fact that when Indonesia was stricken by an economic crisis the small enterprises relatively stable. In reality, however, they have been facing many problems, one of which is the source of found/capital. In addition, they also lack basic skills in financial and business management. Generally, most of them are secondary school graduates. In Jambi, the number of small and medium enterprises reaches 2730 with 35.950 employees employed. Such a number is already potentially sufficient to improve the economic growth of the region. Thus, a study regarding the existence of small enterprises in Jambi should be conducted. The study itself should mainly be focused on the problems found in running such kind of enterprises. A study was conducted in December 2015 to February 2016 in Jambi city, taking the cases from the Jelutong subdistrict. The objects of the study were small enterprises including grocery stores. Snacks shops, and furniture depots. The variables studied included the successes of small enterprises (enterprise volume), household income rates, entrepreneurial experiences, educational levels, domestic expenditures, and access to the bank. Based on the result of the study, it is acknowledged that capitals and educational levels strongly determine the success of small enterprises. Therefore, to boots, their involvement in Jambi city, especially at the Jelutung subdistrict, support from related institutions are essentially needed. Such support may include improving the small entrepreneurs’ knowledge and skills in business and financial management. Besides, the source of found/capital should also be taken into account.

Pengaruh Tax Avoidance, Kepemilikan Institusi dan Kinerja Keuangan terhadap Harga Saham Niken Tri Mulatsari; Anita Wijayanti; Yuli Chomsatu Samrotun
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

The stock price will affect someone to invest in a company. This study aims to determine whether the influence of tax avoidance, institutional ownership and financial performance on stock prices. This financial performance measurement uses the proxy of Net Profit margin (NPM) and Earning Per Share (EPS) of real estate companies listed on the Indonesia Stock Exchange in 2017-2018. The population used in this study is real estate companies listed on the Indonesia Stock Exchange 2017-2018. The samples used were 33 real estate companies. This type of research data is secondary data obtained from the financial statements of real estate companies listed on the Indonesia Stock Exchange 2017-2018. To process and analyze data, the writer uses Descriptive Statistical Analysis, Multiple Regression Analysis, Hypothesis Test, and Classical Assumption Test. Based on this research, the results show that Tax Avoidance and Net Profit Margin affect the stock price, while Institutional Ownership and Earning Per Share do not affect the stock price.

Analisis Pendapatan Asli Daerah dan Pengaruhnya Terhadap Belanja Daerah di Provinsi Jambi M Zahari MS
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Local Own Revenue (PAD) is an important source for the formation of regional finances to be allocated for regional expenditure. This study aims to analyze the potential sources of regional own-source revenues and their effects on capital expenditure in Jambi Province. This research was conducted in Jambi Province. The data used in the form of secondary data in the period 2010 – 2018. The research method uses descriptive and quantitative methods. The analytical tool used in this study is a simple linear regression analysis and hypothesis testing with t test. The results showed that the potential source of PAD came from local taxes, which provided the largest contribution in realizing PAD, while the smallest contribution was regional retribution. Empirically, the original regional income has a significant influence on regional expenditure, meaning that the higher the PAD income, the higher the regional expenditure for regional development activities and public services.

Analisis Potensi Penerimaan Pajak Reklame di Kota Jambi Periode 2014-2016 Muhammad Syukri
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Billboard tax is one of the many taxes in the city of Pekanbaru where its existence is very important as a source of Local Revenue (PAD). The existence of this advertisement tax is expected to be the main source of revenue given the conditions and potential of the area owned by the city of Pekanbaru. However, in its realization, the existence of this advertisement tax is less than optimal, where the value and growth from 2007 to 2011 decreased significantly even with a value that did not reach the specified target. In addition, the difference between the target set by the government and the realization of the advertisement tax obtained by the Pekanabru city Dispenda indicates the possibility that the potential of the existing advertisement tax has not been optimally explored. The results showed that the advertisement tax potential was very large, far above the realization value of advertisement tax revenue from 2007 to 2012. The research results also showed that the advertisement tax potential that had not been optimally explored, there were still potential tax unreached and there were several things that were need to be a correction related to advertisement tax in the city of Pekanbaru, such as a strict management and supervision system in the field so that fraud does not occur in the future.

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Muhammad Subchan

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ekonomis.unbari@gmail.com

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LPPM Universitas Batanghari, Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122

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Kota jambi,

Jambi

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Muhammad Subchan

Contact Email Muhammad Subchan

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Journal Mail Official ekonomis.unbari@gmail.com

Editorial Address LPPM Universitas Batanghari, Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122

Location Kota jambi, Jambi INDONESIA

Abstract

Abstract

Abstract

Abstract

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Abstract

Abstract

Abstract

Contact Name
Muhammad Subchan

Contact Email
Muhammad Subchan

Phone
-

Journal Mail Official
ekonomis.unbari@gmail.com

Editorial Address
LPPM Universitas Batanghari, Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122

Location
Kota jambi,

Jambi

INDONESIA