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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Pengaruh Profitabilitas, Solvabilitas dan Pertumbuhan Perusahaan terhadap Manajemen Laba
Deni Kurniyanto;
Gendro Wiyono;
Risal Rinofah
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi
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DOI: 10.33087/ekonomis.v7i1.820
This research aims to determine the effect of profitability, solvency and company growth on earnings management in food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population used in this study are food and beverage companies listed on the IDX for the 2017-2021 period. Profitability, solvency, company growth are independent variables, while earnings management is the dependent variable. The results of the partial test (t test) show that profitability has an effect on earnings management due to a significant value of 0.03 <0.05 and a calculated t value of 2.117 > 1.994. While the solvency and growth of the company have no effect on earnings management.
Religiusitas Kualitas Pelayanan dan Etika Penggelapan Pajak
Teguh Erawati;
Riski Adi Wibowo
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi
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DOI: 10.33087/ekonomis.v7i1.796
The purpose of this study was to show the effect of religiosity, service quality, and tax understanding on the ethics of tax evasion. The sample in this study consisted of 80 Tamansiswa University Bachelor of Accounting Students class 2019-2021. This research is quantitative research with a survey method. The data analysis method used in this study is multiple linear regression. The results of the analysis show that religiosity and tax understanding do not affect tax evasion ethics, service quality has a positive and significant effect on tax evasion ethics.
Penerapan Ajaran Tri Nga dan Pertimbangan Pasar Kerja pada Minat Berkarir di Bidang Perpajakan
Dewi Kusuma Wardani;
Sinta Devi
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi
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DOI: 10.33087/ekonomis.v7i1.753
The purpose of this study was to determine the effect of the application of Tri Nga's teachings and labor market considerations on interest in a career in the field of taxation by using quantitative methods. Data collection uses primary data by distributing questionnaires to accounting students at Sarjanwiyata Tamansiswa University, Yogyakarta. Sampling method using convenience sampling. Data collection is carried out by distributing the Google Form link through the WhatsApp application. Data processed by 100 respondents. The results of this study indicate that the application of Tri Nga's teachings has a positive effect on interest in taxation careers, while labor market considerations do not affect interest in taxation career.
Pengaruh Jumlah Produksi, Nilai Tukar dan Inflasi terhadap Komoditi Ekspor di Indonesia Tahun 2015-2020
Melinda Okta Kusumawardani
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi
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DOI: 10.33087/ekonomis.v7i1.714
Exports are the biggest contributor to each country's foreign exchange earnings. The role of Indonesia in taking part in international trade transaction players cannot be separated from the success factors in it. This quantitative study has the aim of knowing the success of exports from the impact of the independent variables on the amount of production, exchange rates and inflation for the 2015-2020 period. Footwear is the main center of the commodity under study. This research is located in Indonesia which uses a secondary data library review technique in the form of a monthly time series. The quantitative study method used as a reference for analytical calculations is the regression model. With the intention of knowing the impact of more than one independent variable. The final finding of this study explains that overall footwear exports have the influence of the independent variables on the amount of production, exchange rate and inflation. Total Production partially has a positive role in encouraging export success. On the other hand, the exchange rate and inflation in the short term show an insignificant impact in encouraging the success of footwear exports. Referring to the findings of this quantitative study, it is hoped that the government will pay more attention to the determinants of export success, especially footwear so that policies and innovations continue to be considered.
Strategi Diseminasi Dinas Komunikasi dan Informatika (Diskominfo) dalam Meningkatkan Pelayanan Informasi Kepada Masyarakat di Kabupaten Mamuju
Yayat Sudrajat
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi
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DOI: 10.33087/ekonomis.v7i1.1060
This study aims to provide input on dissemination strategies that can be carried out by the Mamuju Regency Communication and Information Service (Diskominfo) to improve information services to the community. With the existence of Law Number 14 of 2008 concerning Public Information Disclosure, it is hoped that the government can provide information that is guided by the principles of accountability, transparency and public participation in every public policy process. In the era of globalization and democracy, information disclosure is the foundation for realizing community participation in development. The research was conducted at the Office of Communication and Informatics, Mamuju Regency. The results of the study show that the local government has not accommodated the needs of the community, this is known by the demands of the people in remote areas who claim to have not received information and some have never received relevant information about government policies.
Pengaruh Kualitas Produk, Persepsi Harga, dan Citra Merek terhadap Keputusan Pembelian (Studi di Antariksa Kopi Semarang)
Bagus Kapirossi;
Rokh Eddy Prabowo
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi
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DOI: 10.33087/ekonomis.v7i1.929
Coffe Shop or a coffee shop is a place whose main focus is selling various types of coffee-based drinks. In Semarang there are many coffee shops, one of the many that needs to be researched is Antariksa Kopi. The purpose of this study was to analyze the effect of each independent variable, namely product quality, price perception, and brand image on purchasing decisions at Semarang Kopi Semarang. The method used is quantitative method. The number of samples in this study were 97 respondents who were determined by the technique purposive sampling. The data analyzed were primary data collected using a questionnaire and processed using the SPSS version 26 program. Based on data processing, the following results were obtained, the instrument test stated that all indicators were valid and all variables were declared reliable. The test results of the coefficient of determination (R2) shows, the ability of the independent variable to explain the dependent variable is 65.5 percent. The results of the F test of all independent variables simultaneously influence purchasing decisions. The results of the regression coefficient and t test show that the variables of product quality, price perception, and brand image have a positive and significant effect on purchasing decisions at Antariksa Kopi Semarang.
Pengaruh Gaya Kepemimpinan Demokratis, Motivasi Kerja dan Pemberian Kompensasi terhadap Upaya Meningkatkan Loyalitas Kerja Pegawai Studi pada Dinas Pariwisata Daerah Istimewa Yogyakarta
Gesang Sutopo;
Jajuk Herawati;
Epsilandri Septyarini
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi
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DOI: 10.33087/ekonomis.v7i1.865
This study aims to determine the effect of democratic leadership style variables, work motivation and compensasion on the work loyalty of study employees at the special Region of Yogyakarta Tourism Office.The population used in this study amounted to 74 employees with the sampling technique. The method used in this study is a quantiative method with the help of IBM SPSS Statistic 22. Data collection techniques in this study used questionnaires distributed to respondents with a likert scale. The results of this study indicate that there is influence of democratic leadership style varables, work motivation and compensastion on employee loyalty of the Special Region of Yogyakarta Tourism Office. Homewer, only the democratic leadership style variable has been tested and has a positive and significant effect on employee loyalty. But work motivation and compensation do not have a partial effect on employee loyalty.
Pengaruh Beban Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan PT Wiharta Karya Agung Gresik
Nayaka Daksa Gardapati;
Sulastri Irbayuni
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi
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DOI: 10.33087/ekonomis.v7i1.631
This study aims to determine the effect of workload and work environment on the performance of employees at PT Wiharta Karya Agung Gresik. The sample used in this study was 90 workers in the production division at PT Wiharta Karya Agung Gresik. This study collects data through questionnaires distributed to workers in the production division at PT Wiharta Karya Agung Gresik. The variables determined by the researchers include: the independent variable is workload (X1), work environment (X2) and the dependent variable is performance (Y). This study uses analysis in the form of a partial least square (PLS) model, which is a method for constructing a model that can be assumed when there are several factors. The results of this study indicate that the high workload can delay the performance of employees and the environment from good work can encourage the performance of employees at PT Wiharta Karya Agung Gresik.
Pengaruh Modal Kerja, Total Aset, dan Pertumbuhan Penjualan terhadap Kinerja Perusahaan dengan Dimoderasi Kebijakan Hutang
Dewi Puspita;
Hermanto Hermanto
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi
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DOI: 10.33087/ekonomis.v7i1.793
This study aims to understand the effect of working capital, company size, and sales growth on company performance by moderating debt policy. The data in the study is in the form of secondary data obtained from the financial statements of the food and beverage manufacturing industry listed on the Indonesia Stock Exchange (IDX) in 2018 to 2021. The study resulted in 168 data samples from 42 companies using the Purposive Sampling technique. The approach in this research uses quantitative methods and focuses on testing hypotheses through the Moderated Regression Analysis (MRA) method. Based on the studies that have been carried out, the results are that working capital affects company performance positively, company size has a negative influence on company performance and sales growth does not affect company performance, then leverage is able to moderate working capital negatively on company performance, leverage is able to moderate company size positive impact on company performance, and leverage cannot moderate the relationship between sales growth and company performance.
Pengaruh Destination Image, Social Media Marketing dan Daya Tarik, terhadap Kepuasan Wisatawan Melalui Keputusan Berkunjung (Studi pada Kebun Raya Liwa, Lampung Barat)
Yunada Arpan
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi
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DOI: 10.33087/ekonomis.v7i1.1075
One of the natural tourist destinations in West Lampung regency is the Liwa Botanical Garden (KRL) tourist attraction. Tourists' perception of infrastructure in KRL is felt to still not meet expectations such as the lack of information on the existence of KRL. Measurement of KRL consumer behavior needs to be done to understand consumer perceptions related to visiting decisions and visitor satisfaction. The purpose of the study was to: Calculate the magnitude of the direct and indirect influence of endogenous variables on endogenous variables through intervening variables. Calculation analysis can explain the direct and indirect effect. The two-path equation model uses two substructures, namely substructure 1 with equation Model Y= 0.234X1+0.322X2+0.217X3+ (1 and Substructure model 2 with equation Z= 0,132X1+0,170X2+0,256X3+ Î1.. All partial t-count assays > t-table 1.66 mean a linear relationship occurs between exogenous and endogenous variables. There is simultaneously a linear relationship between exogenous variables to the endogenous variable F-count 22.183 > F-table 2.70. This means that there is a linear relationship between destination image, social media marketing and attraction to visitor satisfaction through the decision to visit the Liwa Botanical Garden attraction. The magnitude of the influence of destination image, social media marketing, attractiveness and visiting decisions on satisfaction was 49.4%, while the rest (100% - 49.4%) = 50.6% was influenced by other factors that were not studied.