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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
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Strategi Manajemen Mengoptimalkan Kinerja dengan Konsep Beyond Budgeting Badar Murifal
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.v5i1.318

Abstract

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.
Pengaruh Tingkat Pendidikan, Jumlah Penduduk dan Pengeluaran Pemerintah terhadap Pertumbuhan Ekonomi Di Kabupaten Batang Hari Sri Rosmawati; Andi Arisman
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.v4i2.185

Abstract

The purpose of this study was to determine the effect of Education Level, Population and Government Expenditure on Economic Growth in Batang Hari Regency. The analytical method used is quantitative using multiple linear regression analysis tools. Testing the significance of the influence of the variable Education Level (X1), Total Population (X2) and Government Expenditure (X3) as independent variables, and Economic Growth (Y) as the dependent variable was carried out by the t test and F test. The results showed that the t test can be seen from the coefficients table that the independent variable does not have a significant effect on the dependent variable. The results of hypothesis testing on the variable Level of Education, Total Population and Government Expenditure on Economic Growth show that the value of Fcount> Ftabe ((7,395> 4.76) is obtained. Economic Growth in Batang Hari Regency The resulting Adjusted R Square is 0.681. It can be concluded that the percentage of the Effect of Education Level, Population and Government Expenditures on Economic Growth in Batang Hari Regency is 68.1% and 31.9% is influenced by other variables not examined in this study. 
Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi dengan Ketidakpastian Lingkungan Bisnis Sebagai Variabel Moderasi (Pada UKM di Kota Padang) Mutiara Candra; Rita Rahayu; Denny Yohana
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.v4i2.146

Abstract

This study discusses the study and study of accounting knowledge, accounting training, owner education, business scale, company age, and organizational culture of SME owners regarding the use of accounting information in making decisions, using environmental change as a moderating variable. The sample selection method is purposive sampling. This study uses the SmartPLS Ver 2 M3 software to analyze the relationship of accounting, owner education, business scale, company age, and organizational culture to the use of accounting information using the environment as a moderating variable. Testing instruments using reflective constructs and formative constructs is done through testing two research models to see strong moderating variables (Environmental Uncertainty) increasing each variable X to variable Y. The findings of this study are accounting knowledge, accounting training, accounting training, business scale, company age and organizational culture do not influence the use of accounting information, while the owner / manager education influences the use of accounting information. An uncertain business environment cannot moderate the influence of accounting knowledge, accounting training, owner education, business scale, company age and organizational culture on the use of accounting information 
Analisis Perbedaan Tingkat Kepatuhan Wajib Pajak Sebelum Dan Sesudah Penerapan E-Filing di Kota Padang Annissa Deffira; Rahmat Kurniawan
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.v5i1.313

Abstract

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.
Pengaruh Rektrukturisasi Kredit di Masa Pandemi Covid-19 Terhadap Pendapatan pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Muhammad Reza Septriawan; Sri Mulyani; M Iqbal
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.v5i1.266

Abstract

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.
Pengaruh Pengetahuan Wajib Pajak, Administrasi Pajak, Tarif Pajak dan Sanksi Perpajakan terhadap Kepatuhan Pajak Pada Pelaku Usaha UMKM di Indonesia Gandy Wahyu Maulana Zulma
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.v4i2.170

Abstract

This study aims to test the determinants of tax compliance in small and medium enterprises (MSMEs) empirically, by considering several aspects such as tax knowledge, tax administration, tax rates, and tax sanctions in influencing the compliance of MSME taxpayers in Indonesia. The population and sample in this study focus on businesses with a turnover of less than 4.8 billion, which are included in the MSME sector. A total of 154 questionnaires were collected and can be used for further analysis through a series of statistical tests. The results showed that tax knowledge, tax administration, and tax sanctions have a positive effect on tax compliance in Indonesia. These findings indicate that better knowledge of tax, tax administration, and enforcement of fair and transparent tax sanctions can improve tax compliance.
Minat Berwirausaha Kaum Wanita di Kota Purwokerto Nirmala Nirmala; Wisnu Wijayanto
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.v5i1.319

Abstract

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.
Analisis Pengungkapan Laporan Keuangan Pemerintah Daerah Ditinjau dari Akun Persediaan di Sumatera Putri Intan Permata Sari; Suhairi Suhairi; Nini Syofriyeni
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.v5i1.190

Abstract

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.
Analisis Dimensi Pembentuk Indeks Pembangunan Manusia (IPM) Provinsi Jambi 2010-2019 Jasasila Jasasila
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.v4i2.183

Abstract

Human development is a process and an outcome that is the process of enlarging people's choices but also becoming a goal. Human development implies that people must influence the processes that shape their lives. Human development is the development of society through the building of human capabilities, by society through active participation in the processes that shape life and society by improving their lives. It is broader than other approaches, such as the human resources approach, the basic needs approach and the human welfare approach. The problem of this research is how the development of the Human Development Index in Jambi Province in 2010-2019, the second problem is how to analyze the dimensions that form the Human Development Index in Jambi Province in 2010-2019, while the purpose of this study is, To determine the Development of the Human Development Index in the Province Jambi in 2010-2019 and to analyze the dimensions forming the human development index of Jambi Province in 2010-2019. The type of research that the writer uses in this thesis is the type of qualitative analysis and quantitative analysis. The data that is sought in this study is in the form of numerical data which includes data on life expectancy at birth, expectations of length of schooling and average length of schooling which are obtained from the official website of the BPS (Central Statistics Agency) Jambi Province. The results of this study indicate that during the period 2010 to 2019 the HDI of Jambi Province showed great progress. In 2019, the HDI of Jambi Province has reached 71 points, which means that it has increased from the “Medium” to “High” level compared to 2017. During the 2010-2019 period, the HDI of Jambi Province in the Health Sector has always shown an increase, the highest development was in 2019 of 0.23% and the lowest development was in 2017 at 0.07%. During 2010-2019 the HDI of Jambi Province in the Education Sector has always shown an increase, the highest increase in the indicator of long school expectancy (HLS) was in 2013 at 3.75 % and the lowest development was in 2019 at 0.23% and the highest development in the average length of school (RLS) indicator was in 2012 at 2.80% and the lowest development was in 2015 at 0.50%. During 2010-2019, the HDI of Jambi Province in the Decent Living Standard Sector has always shown an increase, the highest development was in 2018 at 4.82% and the lowest development was in 2013 at 0.80%.
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018 Irwan Abdi Nugroho; Kartika Hendra Ts; Suhendro Suhendro
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.v5i1.269

Abstract

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.

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