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 E-satisfaction dalam Memediasi Pengaruh E-service Quality Terhadap E-loyalty Pelanggan pada Toko Online Cilufio ]]>
<![CDATA[Ninin Non Ayu Salmah]]>;
<![CDATA[Suhada Suhada]]>;
<![CDATA[Reina Damayanti]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v5i1.191
<![CDATA[This study aims to test the hypothesis of the effect of e-service quality on e-loyalty through the mediating variable e-satisfaction. The population of this research is all customers who have bought cosmetic products at Cilufio Online Shop. The sampling technique is purposive sampling with the criteria of customers who have made purchases at least 2 times and have recommended Cilufio Online Shop to others, the total sample is 74 respondents. The research data analysis technique uses inferential statistical methods, path analysis and Sobel Test. E-service quality and e-satisfaction are exogenous variables and e-loyalty as endogenous variables. The results of the hypothesis test conclude that simultaneously there is a variable effect of e-service quality and e-satisfaction on e-loyalty, partially there is an effect of the e-service quality variable on e-loyalty and there is an influence of the e-satisfaction variable on customer e-loyalty Cilufio online Shop. The effect of total e-service quality through e-satisfaction on e-loyalty is greater than the direct effect of e-service quality on e-loyalty, which means that e-satisfaction is a mediating variable of e-service quality on e-loyalty of customers at Cilufio online shop. The results of the Sobel Test show a significant mediation coefficient, which means that e-service quality has an effect on e-loyalty through e-customer satisfaction at Cilufio Online Shop.]]>
<![CDATA[Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pedagang di PGS Surakarta ]]>
<![CDATA[Bima Setyawan]]>;
<![CDATA[Anita Wijayanti]]>;
<![CDATA[Rosa Nikmatul Fajri]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v5i1.196
<![CDATA[This study aims to examine the factors that have an influence on tax compliance in PGS Surakarta because tax compliance in Surakarta is still low, especially for MSMEs. The independent variables used in this study are variables of tax understanding, tax awareness, tax amnesty, taxpayer attitudes, and tax sanctions on tax compliance. The population of this study were all MSMEs in PGS Surakarta. Meanwhile, the determination of the number of samples in this study used random sampling with 60 respondents. The data collection technique used in this study is to use a questionnaire and data analysis methods using multiple regression with analysis tools using SPSS. The results of this study indicate that partially and simultaneously the variables of tax understanding and tax amnesty have an effect on MSME tax compliance in PGS Surakarta. Meanwhile, tax awareness variables, taxpayer attitudes, and tax sanctions have no effect on taxpayer compliance at PGS Surakarta.]]>
<![CDATA[Pengaruh Rasio Keuangan Terhadap Financial Distress pada Industri Food And Beverage di Bursa Efek Indonesia Periode 2017-2019 ]]>
<![CDATA[Dwi Nurhayati]]>;
<![CDATA[Riana R Dewi]]>;
<![CDATA[Rosa Nikmatul Fajri]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v5i1.197
<![CDATA[This study aims to determine the effect of profitability, leverage, liquidity, and cash flow on financial distress. This study uses a logistic regression data analysis method with the help of the SPSS version 21 program. The population in this study were 19 food and beverage companies on the Indonesia Stock Exchange (BEI) from 2017-2019. The data used in this study is secondary data obtained from financial reports published by the company from the website (www.idx.co.id). The sample was determined by the purposive sampling method, which is based on the criteria set and obtained as many as 19 companies where the research was conducted for 3 years so that 57 samples were obtained consisting of 15 companies that experienced financial distress and 42 companies that were non-distressing. The results of this research indicate that profitability, leverage and liquidity have no effect on financial distress while cash flow variables have an effect on financial distress. The results of this research are expected to be additional consideration in making company decisions in managing the company in order to avoid financial distress. And can be additional information for users of financial statements for consideration of investment decisions]]>
<![CDATA[Strategi Manajemen Mengoptimalkan Kinerja dengan Konsep Beyond Budgeting ]]>
<![CDATA[Badar Murifal]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v5i1.318
<![CDATA[There are two important elements that create an environment of high freedom for managers and employees, namely the company management culture and the availability of a clear information system as the basis for the management process. The new model of leadership is based on the principle of empowering managers and employees, as well as an adaptable management process. This new leadership principle must be able to unlock all potential managers and employees in running the organization so that they can react appropriately and quickly when facing new opportunities and market risks. To be successful, members of the beyond budgeting project must include control specialists, human resource management, change management, and computer experts. Not all companies are able to provide all the required resources. In traditional budgeting systems, targets are set based on financial figures and are negotiated centrally. In beyond budgeting, targets are based on high key performance indicators, such as the ratio of return on capital, free cash flows or cost to income. Performance appraisals are no longer carried out for the long term (annually), but are carried out in a shorter period of time on a regular basis and are rolling and decentralized. Beyond Budgeting is the idea of abolishing traditional budgeting processes to eventually improve management control over an organization. By abandoning traditional budgeting processes, a company aims to establish a highly decentralized organizational system and adaptive set of management processes.]]>
<![CDATA[Analisis Perbedaan Tingkat Kepatuhan Wajib Pajak Sebelum Dan Sesudah Penerapan E-Filing di Kota Padang ]]>
<![CDATA[Annissa Deffira]]>;
<![CDATA[Rahmat Kurniawan]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v5i1.313
<![CDATA[This study aims to test whether there are significant differences in the compliance of private taxpayers at the time before and after the implementation of e-filing?. Based on the hypothesis analyzed using paired t-test with the help of SPSS, in 100 samples tested, it can be concluded that there are significant differences in the compliance of private taxpayers, especially in SPT reporting before and after the application of e-filing. This can be proven from the test results paired t-test that shows the value of sig. (2-tailed) of 0.000 which is smaller than 0.05, as well as the average value of personal taxpayer compliance after the application of e-filing is 41.86 which is greater than the average value before the application of e-filing of 29.31 with an average difference of 12.55.]]>
<![CDATA[Pengaruh Rektrukturisasi Kredit di Masa Pandemi Covid-19 Terhadap Pendapatan pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Muhammad Reza Septriawan]]>;
<![CDATA[Sri Mulyani]]>;
<![CDATA[M Iqbal]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v5i1.266
<![CDATA[The research will look at the impact of credit restructuring on the income of banks in Indonesia. This research was conducted with a quantitative approach, with reference to the data used is secondary data, in the form of financial reports of all banking issuers (45 issuers) which are reported and summarized on the official website of the Indonesia Stock Exchange (BEI). The results of hypothesis testing using the t test show a significance value of 0.00 <0.05 with a coefficient value of -1.260, which means that credit restructuring has a negative effect on bank income, it can be concluded that the credit restructuring variable (X) partially has a negative effect on the income variable. (Y). The higher the credit restructuring, the lower the income of banking companies listed on the IDX. The result of the coefficient of determination shows the ability of the independent variable to explain the variation of the dependent variable of 0.945 or 94.5%, which means that the effect of credit restructuring (X) on income (Y) is 94.5% and the remaining 5.5% is influenced by other variables outside of this research model.]]>
<![CDATA[Minat Berwirausaha Kaum Wanita di Kota Purwokerto ]]>
<![CDATA[Nirmala Nirmala]]>;
<![CDATA[Wisnu Wijayanto]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v5i1.319
<![CDATA[This study aims to identify the factors that encourage women's interest in entrepreneurship. This research uses a qualitative approach. Data collection techniques were carried out through observation, in-depth interviews, and discussions. Based on the sampling technique using purposive sampling method and snowball sampling, it obtained 30 respondents. Data analysis using data analysis model Miles and Huberman. The results showed that (1) as many as 56.7% of women entrepreneurs who have run their businesses for more than 3 years, (2) as many as 80% of women entrepreneurs are engaged in the culinary field, (3) as many as 30% of informants got the initial idea to open a business to distribute hobbies, as well as (4) factors that encourage women's interest in entrepreneurship are seeing business opportunities as much as 40%, the desire to improve self-efficacy by 23.4%, having flexibility in time and opening employment opportunities as much as 13.3%, and the desire to manage finances itself as much as 10%. The implications of this research are (1) business owners need a strong entrepreneurial spirit and commitment in running a business as one of the keys to success in developing a business (2) people who want to be entrepreneurial can increase their discernment to see and seize business opportunities, (3) the government, especially government agencies. related needs to be more active in empowering and fostering women entrepreneurs, especially in terms of business management capabilities.]]>
<![CDATA[Analisis Pengungkapan Laporan Keuangan Pemerintah Daerah Ditinjau dari Akun Persediaan di Sumatera ]]>
<![CDATA[Putri Intan Permata Sari]]>;
<![CDATA[Suhairi Suhairi]]>;
<![CDATA[Nini Syofriyeni]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v5i1.190
<![CDATA[This study attemps to analyze disclosure of inventories account in local government financial statement (LGFS) regencies and cities in Sumatera in the year 2017 on the disclosure in PP 71/2010 Government Accounting Standards Number 5, as well as perceive the difference disclosure of a build up in inventories account on LGFS that obtains unqualified opinion, qualified opinion, disclaimer opinion, and knowing how the perception of BPK toward the disclosure of an inventories account. The data used in this research as many as 154 regencies and the cities that has been audited by BPK. Secondary data was used in the study in the form of audit report LGFS and PP 71/2010 as well as the primary data in an interview to the auditor team in BPK that it is processed using a method of content analysis. The research results show that BPK perception of inventory account disclosure is that there are still problems in inventory disclosure carried out by regional governments with different cases. In addition, there were 24 LGFS that had significant inventory value on their total assets including 22 LGFS obtained unqualified opinion and 2 LGFS obtained qualified opinion with an average inventory disclosure of 54.17%, but still get records by examiner regarding administration of inadequate inventories. The disclosure of inventories account in LGFS regencies and cities in Sumatera years 2017 has been good enough with an average of 55,38% with the highest percentage of disclosure in 100,00% and the lowest is 14,29%. In addition, there is no difference in the disclosure of inventories account on LGFS that obtained unqualified opinion and besides unqualified opinion.]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Kinerja Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018 ]]>
<![CDATA[Irwan Abdi Nugroho]]>;
<![CDATA[Kartika Hendra Ts]]>;
<![CDATA[Suhendro Suhendro]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v5i1.269
<![CDATA[This study aims to determine, test and analyze Liquidity, Capital Adequacy, Firm Size, Good Corporate Governance and Profitability of banking companies in Indonesia that are listed on the Indonesia Stock Exchange (BEI), the quarterly financial reports of 29 banking companies for the 2015-2018 period. This research is a quantitative research. The population in this study are banking companies listed on the Indonesia Stock Exchange (BEI). The sample in this study was taken using a purposive sampling method that met the sample criteria desired by the researcher. The data used in this study were in the form of documentation. The data analysis technique used in this research is multiple linear regression analysis and classical assumption test. Based on these results, what is done shows that Liquidity, Capital Adequacy, Firm Size and Good Corporate Governance affect the profitability of banking companies.]]>
<![CDATA[Kebijakan Pemerintah Sebagai Solusi Meningkatkan Pengembangan UMKM di Masa Pandemi ]]>
<![CDATA[Vina Natasya]]>;
<![CDATA[Pancawati Hardiningsih]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v5i1.317
<![CDATA[This study aims to analyze the effect of providing social assistance, tax incentives, and expansion of working capital on the development of MSMEs during the Covid-19 pandemic. The research was conducted at UMKM West Semarang and Central Semarang. The population in this study were MSME actors who had taken advantage of tax incentives and received social assistance in West and Central Semarang 2. Purposive sampling was used to obtain a sample of 269 MSMEs. The research data were obtained as many as 56 observations carried out on a weekly basis from April to October 2020 using the documentary method. The analysis technique uses multiple linear regression to test the research hypothesis. The results showed that the provision of social assistance, tax incentives, and expansion of working capital affected the development of MSMEs during the Covid-19 pandemic. This research is based on testing through industrial attractiveness theory approach. The results of this study can provide additional information for the government in preparing a large scheme for economic protection and recovery programs for MSMEs affected by Covid-19 as well as evaluating the MSME business strategy towards a modern UMKM business model while maintaining health protocols.]]>
