cover
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
EKONOMIS : Journal of Economics and Business
ISSN : 25978829     EISSN : 25978829     DOI : 10.33087/ekonomis
Core Subject : Economy,
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 102 Documents
Search results for , issue "Vol 7, No 1 (2023): Maret" : 102 Documents clear
Pengaruh Indikator Kesejahteraan Rakyat terhadap Pertumbuhan Ekonomi di Provinsi Jambi Verlina Agustine; Fadiah Izzah Ajrina; Ilham Firman Ashari; Azwarman Azwarman
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.1043

Abstract

Economic growth is one indicator of successful development. An important indicator for knowing the economic conditions in a region in a certain period can be shown by the Gross Regional Domestic Product (GDP) data. An economy is said to experience a change in its development if the level of economic activity is higher than that achieved in the past. Thus, the higher the economic growth, the higher the social welfare. Jambi Province is one of the provinces on Sumatra Island whose economic growth is still below national economic growth, so it is necessary to develop a strategy to overcome this problem. This study uses multiple regression analysis to determine the variables of the people's welfare indicators that influence GRDP in Jambi Province by district/city. From the analysis results, two variables affect the GRDP value in Jambi Province: the percentage of houses with proper sanitation and IPM. It can be concluded, if the Provincial Government of Jambi wants to increase GRDP, then development can be directed at improving proper sanitation services in community housing environments and increasing the IPM of Jambi Province.
Optimization of Corporate Tax Assessment to Increase State Income Revenue Dadang Suwanda; Rahmat Heryat Furqon
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.1058

Abstract

Tax is a huge potential source of revenue. A country's collection system, both Self Assessment and Official Assessment, greatly influences the increase in receipt of these government funds. Assessment test of corporate taxpayer compliance. The assessment test to obtain an objective and professional value for the object of appraisal following valuation standards and tax provisions so that state revenue can increase. The methodology used is based on the type of qualitative research, and the researcher can find an understanding or interpretation of a phenomenon that is happening. Descriptive qualitative research is using literature or literature study that focuses on explaining the research results obtained by the researchers by collecting in-depth interview data. The results of the study show that while business valuation is accomplished to determine the value of an object of appraisal objectively and professionally according to valuation standards and tax regulations on business continuity (going concern), including in business ownership interest, as well as transactions and everything that influences to corporate value.
Determinan Agresivitas Pajak pada Perusahaan Properti Dan Real Estate di Bursa Efek Indonesia Alfia Nurul Fadhilah Putri; Cahyani Nuswandari
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.905

Abstract

Tax aggressiveness is an act of manipulating taxable income by companies through tax planning, both legally, namely tax advoidance, and illegally, namely tax evasion. The company's goal of carrying out tax aggressiveness is to minimize the tax burden by making it legal, illegal or both. This study aims to examine the influence of fixed asset intensity, inventory intensity, leverage, liquidity and company size on tax aggressiveness in property and real estate sector companies listed on the Indonesia Stock Exchange in 2017-2021. Sampling in this study using purposive sampling method. Data analysis in this study used multiple linear regression analysis. The results showed that preparation intensity had a positive and significant effect on tax aggressiveness, while leverage had a significant negative effect on tax aggressiveness. As long as the intensity of fixed assets, liquidity and company size have no effect on tax aggressiveness.
Work Life Balance: Bagaimana Kepuasan Kerja dapat Memediasi terhadap Kinerja Karyawan Nadia Grafi Fransiska; Ikhsan Maksum
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.861

Abstract

The research study conducted has the intention of understanding the role of job satisfaction in mediating Work Life Balance on employee performance at Bank BTN Syariah Malang City. The research method uses a quantitative approach, where later research will emphasize theory testing by measuring research variables numerically and requires statistical procedures for data analysis. The number of samples used in this study were organic employees (permanent employees) with a total of 64 people. The results and conclusions found are that work life balance has a direct significant positive effect on employee performance at Bank BTN Syariah Malang employees, work life balance has a direct significant positive effect on job satisfaction of Bank BTN Syariah Malang employees job satisfaction has a direct significant positive effect on performance employees of Bank BTN Syariah Malang employees, job satisfaction can mediate the effect of work life balance on employee performance on employees of Bank BTN Syariah Malang, and work life balance and job satisfaction are created so as to improve employee performance.
Pengaruh Motivasi Intrinsik, Komunikasi Persuasif dan Stres Kerja terhadap Komitmen Afektif Studi pada Hotel Yellow Star Ambarrukmo Annisa Aprillia Kharisma Dewi; Jajuk Herawati; Epsilandri Septyarini
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.811

Abstract

This study aims to determine (1) the effect of intrinsic motivation on affective commitment, (2) persuasive communication on affective commitment, (3) work stress on affective commitment, and (4) the effect of intrinsic motivation, persuasive communication and work stress together. on Affective Commitment. The research used is the type of quantitative research method. This research was conducted at the Yellow Star Ambarrukmo Hotel. The number of employees is 60 using nonprobability sampling technique. The data collection method uses a questionnaire and is free. This research uses data quality test, classical assumption test including (normality test, heteroscedasticity test and multicollinearity test) multiple linear regression test and hypothesis test. The results of this study indicate that the Intrinsic Motivation Variable has a positive effect on Affective Commitment. Persuasive Communication Variable has a positive effect on Affective Commitment. Job Stress Variable has a negative effect on Affective Commitment. The Variables of Intrinsic Motivation, Persuasive Communication and Job Stress jointly or simultaneously influence the Affective Commitment Variable.
Pengaruh Leadership Position dan Financial Literacy terhadap Keputusan Investasi P. E. Sudjiman; Lorina Siregar Sudjiman; Francis Hutabarat
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.799

Abstract

When the investment industry develops rapidly, the general public's demand will increase, and it is generally assumed that investing will increase one's income. One aspect of personal finance that has caught the attention of academics is the concept of investment risk. Risk takers include those with lavish lifestyles, high-level jobs, and leadership roles within companies. The main objective of this study is to better understand the impact of leadership position and financial literacy on investment decisions. Quantitative method with correlated design is used in this research. Questionnaire results data were used in this study through a sample data collection technique involving 239 individuals drawn from six communities. SPSS is an analytical tool used in research as a strategy analysis. Findings from studies on the influence of leadership and financial literacy on investment decisions suggest a measurable, if modest, impact. A person's financial literacy has no effect on investment decisions, although a person's leadership position does have some influence in this area.
Pengaruh Brand Image, Store Atmosphere, Product Quality dan Service Quality terhadap Minat Beli Ulang (Studi Kasus Pada Pelanggan Mie Gacoan Yogyakarta) Ambar Lukitaningsih; Nonik Kusuma Ningrum; Farid Alif Muttaqin
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.794

Abstract

This study aims to determine how much influence Brand Image, Store Atmosphere, Product Quality and Service Quality have on Repurchase Intention. The population in this study were consumers from the Mie Gacoan restaurant in Yogyakarta. The sample in this study used a purposive sample. Data collection used a survey with the help of Google form using a Likert scale with an assessment of 1 (strongly disagree) to 5 (strongly agree). Processing the data in this study using multiple linear regression analysis. The results of this study state that Brand Image has a positive and significant influence on Repurchase Intention with a significance value (0.032 <0.05), Store Atmosphere has a positive and significant influence on Repurchase Intention with a significance value (0.017 <0.05), Product Quality has no significant effect on Repurchase Intention with a significance value (0.480 > 0.05), Service Quality has no significant effect on Repurchase Intention with a significance value (0.782 > 0.05).
Peran Moderasi Ukuran Perusahaan terhadap Hubungan Leverage dan Likuiditas terhadap Nilai Perusahaan Arinka Febi Anjani; Indah Yuliana
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.751

Abstract

Firm value is used to determine how good a company is in the eyes of investors, while company size is used with the aim of determining how big or small a company is and to show the wealth of the company. This study aims to see whether the size of a company can provide moderation between the relationship of leverage and liquidity to the value of a company in the types of companies in the infrastructure sector, utilities and transportation, the consumer goods sector and the financial sector listed on the Indonesia Stock Exchange (IDX) in the 2017-2017 period. 2021. In this study, researchers used multiple linear regression test methods and moderation tests that applied Moderating Regression Analysis (MRA). The results of this study show that leverage proxied by DER has no negative effect and is not significant on firm value. Meanwhile, leverage which is poked with DAR affects firm value but not significantly. The liquidity proxied by CR does not significantly affect company value. Meanwhile, liquidity which is poked with QR gets the result that CR does not significantly affect firm value. For MRA, the results show that firm size can moderate the effect of DER on firm value and firm size cannot moderate the DAR relationship on firm value, firm size is able to moderate the effect of CR on firm value and firm size is able to moderate the QR relationship on firm value.
Pengaruh Manjemen Risiko Perusahaan, Ukuran Perusahaan, dan Leverage terhadap Kinerja Keuangan di Masa Pandemi Covid-19 Nabila Salsabila; Risal Rinofah; Pristin Prima Sari
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.724

Abstract

This study aims to examine and understand the effect of CAR, NPL, company size, and leverage on financial performance in the form of ROA of banks listed on the IDX for the 2018-2020 period. The population used in this study were 47 banks listed on the IDX. The type of data used in this research is secondary data. The sampling technique used purposive sampling and obtained a sample of 41 people. Collecting data in this study using the documentation method. The analytical method used is descriptive statistical test, classical assumption test, multiple linear regression, hypothesis testing, different test. So the results of the study show that CAR, NPL, leverage have a negative and insignificant effect on financial performance, firm size has a positive and significant effect on financial performance, and CAR, NPL, firm size, and leverage have a simultaneous effect on financial performance. . Whereas before and during the company size CAR, ROA and NPL, and leverage there was no difference before or during Covid-19.
Pengaruh Beban Pajak, Non Debt Tax Shield, Beban Bunga, dan Pertumbuhan Aset terhadap Struktur Modal pada PT Alam Vanny Vanny; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.656

Abstract

In running a business, every company definitely needs funds to help develop its business. The funds obtained can come from the company itself or from outside parties who invest in the company. Therefore, in managing the existing funds in the company, it is necessary to have wisdom in deciding whether the funds needed within the company can then be used in accordance with the operational needs needed by the company itself. The purpose of this study was to determine and analyze the effect of Tax Expense, Non Debt Tax Shield, Interest Expense and Asset Growth on the Capital Structure. This study uses multiple linear regression analysis techniques. Data were obtained from literature related to the research topic. This can be in the form of financial statements of tax expense, non-debt tax shield, interest expense, asset growth and capital structure that affect the company. The results showed that Tax Expense has a negative effect on the Capital Structure of Alam Company, Non Debt Tax Shield has no effect on the Capital Structure of Alam company, Interest Expense has a negative effect on the Capital Structure of Alam Company, Asset Growth has a positive effect on the Capital Structure of Alam Company and the Tax Expense, Non Debt Tax Shield, Interest Expense and Asset Growth have an effect on the Capital Structure of Alam Company.

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