cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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 947 Documents
 9   10   11   12   13 
Analisis Potensi Penerimaan Pajak Reklame di Kota Jambi Periode 2014-2016 Muhammad Syukri
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 (488.456 KB) | DOI: 10.33087/ekonomis.v4i1.127

Abstract

Billboard tax is one of the many taxes in the city of Pekanbaru where its existence is very important as a source of Local Revenue (PAD). The existence of this advertisement tax is expected to be the main source of revenue given the conditions and potential of the area owned by the city of Pekanbaru. However, in its realization, the existence of this advertisement tax is less than optimal, where the value and growth from 2007 to 2011 decreased significantly even with a value that did not reach the specified target. In addition, the difference between the target set by the government and the realization of the advertisement tax obtained by the Pekanabru city Dispenda indicates the possibility that the potential of the existing advertisement tax has not been optimally explored. The results showed that the advertisement tax potential was very large, far above the realization value of advertisement tax revenue from 2007 to 2012. The research results also showed that the advertisement tax potential that had not been optimally explored, there were still potential tax unreached and there were several things that were need to be a correction related to advertisement tax in the city of Pekanbaru, such as a strict management and supervision system in the field so that fraud does not occur in the future.
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.
Peran E-satisfaction dalam Memediasi Pengaruh E-service Quality Terhadap E-loyalty Pelanggan pada Toko Online Cilufio Ninin Non Ayu Salmah; Suhada Suhada; Reina Damayanti
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.191

Abstract

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.
Pengaruh Rasio Permodalan, Risiko Pembiayaan, Peringkat Good Corporate Governance dan Rentabilitas terhadap Dana Pihak Ketiga pada Bank Umum Syariah di Indonesia Periode 2014 - 2019 Ali Akbar
Ekonomis: Journal of Economics and Business Vol 4, No 2 (2020): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i2.175

Abstract

This research is to know the effect of the Capital Ratio (Capital Adequacy Ratio), Financing Risk (Non Performing Financing), Good Corporate Governance Ratings and Earnings (Net Rewards) on Third Party Funds at Sharia Commercial Bank in Indonesia for the period 2014 - 2019. The population in this research amount of 14 Sharia Banks in Indonesia for the period 2014 - 2019 with sample amount of 8 Sharia Banks. The method used is multiple linear regression analysis using the SPSS program or software. The results showed that partially the Capital Adeguacy Ratio has negative and significant effect on Third Party Funds, Non Performing Financing has positive and significant effect on Third Party Funds, the Good Corporate Governance Rating has negative and insignificant effect on Third Party Funds and Net Rewards has positive and not significant on Third Party Funds. While, simultaneously the Capital Adequacy Ratio, Non Performing Financing, Good Corporate Governance and Net Rewards have significant effect on Third Party Funds.
Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pedagang di PGS Surakarta Bima Setyawan; Anita Wijayanti; Rosa Nikmatul Fajri
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.196

Abstract

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.
Pengaruh Rasio Keuangan Terhadap Financial Distress pada Industri Food And Beverage di Bursa Efek Indonesia Periode 2017-2019 Dwi Nurhayati; Riana R Dewi; Rosa Nikmatul Fajri
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.197

Abstract

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
Identifikasi Komoditas Unggulan Perikanan Laut di Kecamatan Tungkal Ilir Kabupaten Tanjung Jabung Barat Sukma Bakti; Herlina Herlina
Ekonomis: Journal of Economics and Business Vol 4, No 2 (2020): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i2.155

Abstract

Sea fisheries production become a serious problem for the people of Kampung Nelayan Village, Tungkal ilir District, regarding to improve their welfare. This study aims to analyze the leading commodity in marine fisheries in Tungkal Ilir District. The analytical methods used are the location quetient and shift share. The results of the location quetient analysis showed that the basic commodity of marine fisheries are mackerel, white pomfret, black pomfret, croackers, fourfinger threadfin, double spotted queenfish, mullet, eel tailed catfish, white shrimp and other shrimp. The results of shift share analysis showed that the commodities categorized as winner quadrant are croackers, fourfinger threadfin, sweet lips, daggertooth pike conger fish, grouper, fish belt, stingray, pink/yellow-white shrimp. Based on the combined analysis result, the leading commodities are croackers and fourfinger threadfin. They has ideal competitiveness also expected to be developed further and have an impact on increasing the income of fishermen.

Page 11 of 95 | Total Record : 947

 9   10   11   12   13 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol 9, No 2 (2025): September Vol 9, No 1 (2025): Maret Vol 8, No 2 (2024): September Vol 8, No 1 (2024): Maret Vol 7, No 2 (2023): September Vol 7, No 1 (2023): Maret Vol 6, No 2 (2022): September Vol 6, No 1 (2022): Maret Vol 5, No 2 (2021): September Vol 5, No 1 (2021): Maret Vol 4, No 2 (2020): September Vol 4, No 1 (2020): Maret Vol 3, No 2 (2019): September Vol 3, No 1 (2019): Maret Vol 2, No 2 (2018): September Vol 2, No 1 (2018): Maret Vol 1, No 1 (2017): September More Issue