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EKONOMIS : Journal of Economics and Business
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
Determinan Tax Avoidance Pada Industri Barang Konsumsi Tahun 2014-2018 Elvina Dwi Anita; Kartika Hendra Titisari; Siti Nurlaela
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 | Full PDF (477.851 KB) | DOI: 10.33087/ekonomis.v4i1.98

Abstract

Taxes are the country's biggest income support but are against the interests of companies that consider taxes to be a deduction from income. Differences in interests have caused many tax avoidance cases to minimize tax payments. The purpose of this study was to analyze the influence of independent commissioners, audit committees, capital intensity, leverage, profitability, and advertising costs on tax avoidance. The consumer goods industry on the Indonesia Stock Exchange in the 2014-2018 period, 38 companies were made into populations. The use of a purposive sampling technique produced 23 sample companies with 115 observational data. The data analysis technique uses panel data regression with selected random effect models. The results of the study prove that leverage and profitability affect tax avoidance, while independent commissioners, audit committees, capital intensity, and advertising costs do not show an effect on tax avoidance.
Determinan Pengungkapan Aset Biologis (Studi Empiris pada Perusahaan Agriculture yang Terdaftar di Bursa Efek Indonesia Viona Azzahra; Elvira Luthan; Amy Fontanella
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 | Full PDF (331.333 KB) | DOI: 10.33087/ekonomis.v4i1.114

Abstract

Disclosure of biological assets in agricultural companies has been ratified in 2018, which is about PSAK 69. This standard requires agricultural sector companies to provide disclosures about their biological assets. Several studies have been carried out by previous studies. However, studies in Indonesia are still limited. Therefore, there is a desire to investigate this phenomenon. The purpose of this study is to examine the influence of what factors influence the disclosure of biological assets. The population in this study are all agricultural companies listed on the Indonesia Stock Exchange for 2015-2018. The final sample in this study were 50 companies obtained using the purposive sampling method. Data were analyzed using multiple regression analysis. The results of this study indicate that the intensity of biological assets, Public Ownership, Audit Committee Meetings have a positive influence on the disclosure of biological assets.
Evaluasi Kinerja Perbankan ASEAN Terkait Peningkatan Risiko Sistemik dalam Integrasi Pasar Perdagangan Bebas Masyarakat Ekonomi ASEAN (MEA) Rinda Siaga Pangestuti
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 | Full PDF (455.036 KB) | DOI: 10.33087/ekonomis.v4i1.84

Abstract

This study is aimed to provide an evaluation of banking performance in ASEAN given the inclusion of the ASEAN Economic Community (AEC) which is associated with an increase in potential systemic risk. Some of the main findings in this study are: (a) the increase in systemic risk is influenced by the increase in risk on asset quality as seen from the increase in the percentage of non-performing loans; (b) bank liquidity has a significant positive effect on increasing systemic risk; (c) banks with large capital can exert influence over increased systemic risk (in a 90% confidence level but here we use 95% confidence level). The government is expected to be able to mitigate the increase in potential systemic risks, especially after the integration of free trade in ASEAN.
Determinan dan Trend Kemiskinan di Kabupaten Wonosobo Provinsi Jawa Tengah Farida Nur Isnaini; Abdul Aziz Ahmad; Suharno Suharno
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 | Full PDF (503.602 KB) | DOI: 10.33087/ekonomis.v4i1.121

Abstract

This study aims to analyze the effect of population, education, regional Minimum Wages, inflation, and Gross Regional Domestic Product on poverty and analyze poverty trends in Wonosobo Regency. This study uses secondary data in the form of time series data with an observation period of 2002-2017 and the research method is multiple linear regression with the Ordinary Least Square model. The analysis shows that education, regional minimum wages and gross regional domestic product have a negative and significant impact on poverty in Wonosobo Regency. Population growth, and inflation does not have a significant effect on poverty in Wonosobo Regency. In addition, the future poverty trend of Wonosobo Regency is negative. These findings imply the first need for skills and expertise training programs in improving the quality of education. Second, the government must increase regional minimum wages, so that people can meet their daily needs. The government needs to increase economic growth in all sectors of the economy by using its potential.

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