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[Penerapan Media Sosial bagi Peningkatan Kinerja UMKM di Kota Jambi ]]>
<![CDATA[Firdaus Firdaus]]>;
<![CDATA[Fahrizal Fahrizal]]>
<![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.v5i1.198
<![CDATA[The purpose of this study is to describe the role of social media and small and medium micro enterprises performance in Jambi City, as well as the influence of the role of social media on business performance. The research data were obtained through a survey method using a questionnaire given to 60 respondents. The data is analyzed using simple linear regression analysis techniques. The analysis shows that the role of social media, which is reflected by the dimensions of curation, consumption, creation, and collaboration as a whole get an average score acquisition in the range of 3.41-4.20 with "good" criteria. The performance of small and medium micro enterprises which is reflected by the growth in the number of sales, growth in market share, and profit growth get an average score in the range of 3.41-4.20 with "high" criteria. Based on the results of hypothesis testing has also proven that the role of social media has a positive and significant effect on the performance of small and medium micro enterprises in Jambi City.]]>
<![CDATA[Pengaruh Internal dan Eksternal Perusahaan terhadap Nilai Perusahaan pada Perusahaan Properti dan Real Estate ]]>
<![CDATA[Santi Duwi Nuryani]]>;
<![CDATA[Anita Wijayanti]]>;
<![CDATA[Endang Masitoh]]>
<![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.v5i1.199
<![CDATA[This study aims to test and analyze the influence of leverage, liquidity, inflation, and interest rates on the value of the company. Property and real estate companies listed on the Indonesia Stock Exchange in 2016-2019 as a population. Purposive sampling method for sampling and research is quantitative type. The data sources used secondary data are obtained from annual financial statements and analysis used multiple linear regressions. The results of research into external factors of the company namely inflation and interest rates influenced the increase in the value of the company. While the company's internal factors namely leverage and liquidity do not affect the increase in the value of the company.]]>
<![CDATA[Corporate Social Responsibility, Financial Distress, Dan Siklus Hidup Perusahaan ]]>
<![CDATA[Elsa Fitri Utami]]>;
<![CDATA[Annisaa Rahman]]>;
<![CDATA[Rayna Kartika]]>
<![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.v5i1.289
<![CDATA[The purpose of this study is to prove that corporate social responsibility has a negative effect on financial distress and test corporate social responsibility against financial distress in different life cycle stages. Corporate social responsibility in this study measured using Global Reporting Iniative (GRI)-G4. Financial distress in this study measured using Altman’s Z-score model. This study classifies the life cycle of companies using cash flow pattern that includes phase start-up, growth, mature, and decline. The population in this study were all companies listed on the Indonesia Stock Exchange from 2014 - 2018. The sample of this study was 269 companies. Data was analyzed using logistic regression methods. The results showed that corporate social responsibility disclosure has a negative effect on financial distress. There is no evidence to support that at the start-up stage, CSR has a positive effect on financial distress. In the life cycle of the growth and mature stages, CSR has a negative and significant effect on financial distress. There is no evidence to support that at the stage of decline, CSR has a negative effect on financial distress.]]>
<![CDATA[Pengaruh Sistem Administrasi Modern, Keadilan, Akuntabilitas, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM Kota Jambi ]]>
<![CDATA[Eva Setiarini Damanik]]>
<![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.v5i1.326
<![CDATA[This study aims to examine the effect of the modern administration system, justice, accountability, and tax sanctions on the tax compliance of the MSMEs of the City of Jambi. This study uses a simple random sampling method with 100 UMKM taxpayer respondents in the city of Jambi. Data collection techniques in this study were in the form of questionnaires. The analysis used is multiple linear regression analysis using IBM SPSS (Statistical Package for Social Sciences) version 21. The results of this study indicate that the variables of modern administrative systems, justice, accountability, and tax sanctions affect the compliance of MSME taxpayers.]]>
<![CDATA[Pengaruh Good Corporate Governance, Modal Intelektual, Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Makanan ]]>
<![CDATA[Arief Abdul Aziz]]>;
<![CDATA[Yuli Chomsatu Samrotun]]>;
<![CDATA[Riana Rachmawati Dewi]]>
<![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.v5i1.200
<![CDATA[The purpose of the study is to test the impact of good corporate governance, intellectual capital, and corporate size on food and beverage performance. This study sample is a food and beverage company registered in the Indonesian stock exchange. The analysis used in this study is linked to linear regression analysis. Studies show that good corporate governance consists of a few indicators, these indictments show that the size of the board of commissioners affects financial performance (roa), independent commissioners have no effect on financial performance (roa), and independent auditing committees affect financial performance (roa) and institutional ownership. No influence on financial performance (roa), the manager's ownership has no effect on financial performance (roa), and the committee's size also affects financial performance (roa). Apart from good company governance indicators, intellectual capital has no effect on financial performance (roa), and the company's size also affects financial performance.]]>
<![CDATA[Dampak Iklan Shopee Versi Shopee 12.12 Birthday Sale di Laman Youtube pada Minat Beli Masyarakat ]]>
<![CDATA[Mohammad Orinaldi]]>
<![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.v5i1.315
<![CDATA[This study aims to determine whether advertising exposure will affect consumer buying interest. This study involved 45 respondents from the community. Based on the results of descriptive research on variables X and Y, the most influential or dominant variable was exploration interest, namely 71% or as many as 32 respondents. This study results indicate that all variables tested in this study are valid and reliable variables, with results rcount> rtable and reliability> 0.006. The results also show that the relationship between variables has a very high relationship, with a correlation value of 0.663 which is classified as having a significant or strong relationship. The effect of advertising exposure on purchase intention is 44%, and the remaining 56% is influenced by other factors not examined in this study.]]>
<![CDATA[Determinasi Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal dan Umur Perusahaan terhadap Tax Avoidance ]]>
<![CDATA[Erika Rahmawati]]>;
<![CDATA[Siti Nurlaela]]>;
<![CDATA[Yuli Chomsatu Samrotun]]>
<![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.v5i1.206
<![CDATA[Tax avoidance is not a simple idea, but a general idea is a lack of resources and expertise. This study aims to examine and analyze profitability, leverage, firm size, capital intensity, and company age against tax avoidance. This type of research is quantitative research. The sampling method used was purposive sampling method with a sampling based on certain criteria. So that there are 13 companies that meet the sample criteria. The population in this study is the Manufacturing Companies in the Consumer Goods Industry Sector, the food and beverage sub-sector which are listed on the Indonesia Stock Exchange (BEI) in 2014-2019. The data used in this study are secondary data in the form of financial statements. The analysis method used is multiple regression analysis. The results of this study indicate that the variables of profitability and firm size have an effect on tax avoidance. Meanwhile, leverage, capital intensity and company age have no effect on tax avoidance.]]>
<![CDATA[Pengaruh Leverage dan Ukuran Dewan Direksi Terhadap Pengungkapan CSR ]]>
<![CDATA[Rahmatullaili Ramadhani]]>;
<![CDATA[Dwila Maresti]]>
<![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.v5i1.262
<![CDATA[This study aims to determine the influence of leverage variables and board size on disclosure of social responsibility (CSR). This research is a quantitative research. The sample used is companies that are included in LQ 45 which are listed on the Indonesia Stock Exchange in 2019. The results of this study show that leverage and board size have an effect on CSR disclosure.]]>
<![CDATA[Pengaruh Akuntansi Manajemen Strategik dan Kapabilitas Organisasional Terhadap Kinerja Organisasi ]]>
<![CDATA[Zul Azmi]]>;
<![CDATA[Isra Desmi Harti]]>
<![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.v5i1.309
<![CDATA[This study aims to examine the effect of strategic management accounting and organizational capabilities on the organizational performance of hospitality services companies in Pekanbaru City. The data used are primary data obtained from distributing questionnaires to 120 hotel managers at 50 hotels in Pekanbaru City. The research method used is multiple linear regression. The results showed that partially strategic management accounting and organizational capabilities have a significant effect on the organizational performance of hospitality services companies in Pekanbaru City.]]>
<![CDATA[Pemanfaatan Financial Technology bagi Pelaku UMKM Pada Masa New Normal di Provinsi Jambi ]]>
<![CDATA[Edward Edward]]>;
<![CDATA[Mohammad Ihsan]]>;
<![CDATA[Ade Perdana Siregar]]>
<![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.v5i1.310
<![CDATA[The spread of the corona virus does not only have an impact on health but has an impact on the economic sector. Entering the new normal period, health protocols still have to be a concern because the Covid-19 pandemic has not ended. The development of MSMEs can make a positive contribution to the economy. The need for capital is the main reason for MSMEs to sustain their business. Capital is an important factor for business actors in building and developing their business. Knowledge, behavior, attitudes and beliefs about finance play an important role in making decisions, especially decisions about sources of venture capital. The government through regulations regarding financial technology provides solutions to answer the problems of MSME business actors during this new normal period. (1) Assessing the influence of financial literacy on decisions on the use of financial technology during the new normal period; (2) Assessing the influence of financial literacy on business actor confidence; (3) Assessing the influence between the trust of business actors on the decision to use financial technology in the new normal period; (4) Assessing the role of trust in business actors to be able to mediate the effect of financial literacy on decisions on the use of financial technology in the new normal period. The data analysis method used was the measurement of Structural Equation Modeling (SEM) using the SmartPLS software. The results showed that (1) financial literacy showed a significant positive effect on the decision to use financial technology during the new normal period; (2) financial literacy shows a significant positive effect on the trust of business actors; (3) the trust of business actors shows a significant positive effect on the decision to use financial technology during the new normal period; (4) the trust of business actors as a mediator of the effect of financial literacy shows a significant positive effect on decisions to use financial technology in the new normal period]]>
