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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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Pengaruh Independensi, Komitmen Organisasi, Gaya Kepemimpinan dan Pemahaman Good Governance terhadap Kinerja Auditor Pemerintah M. Adam Syafrizal Faiz; Sari Andayani
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.599

Abstract

This study purpose is to research and test “the effect of independence, organizational commitment, leadership style, and understanding of good governance on the performance of government auditors”. This research is quantitative using primary data. Population used in this study are auditors that work in the representative office of BPKP in East Java. This study is using non-probability sampling as sampling technique with the purposive sampling method. This research used 60 respondents as sample with the criteria of a.) government auditors b.) having work experience in the audit field for 5 years. This research is using PLS (Partial Least Square) as analysis technique. This study found that there is an effect of independence on the performance of government auditors, the effect of organizational commitment on the performance of government auditors, the influence of leadership style on the performance of government auditors, and the influence of good governance on the performance of government auditors.
Pengaruh E-Rating dan E-Review dengan E-Trust Sebagai Mediasi terhadap Keputusan Pembelian (Studi pada Pengguna Lazada di Dago, Bandung) Donny Indra; Hamida Mushafa Zahra; Sulus Setiono; Dio Rinaldo Putrawan Pratama
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.568

Abstract

This study aims to determine the effect of e-rating and e-review on purchasing decisions through e-trust as an intervening variable. The population of this study are all Lazada e-commerce users who are domiciled in Dago, Bandung. The research sample was 130 respondents with the sampling technique used was purposive sampling. Furthermore, this research approach is quantitative with SEM analysis tools assisted by Smart PLS 3 software. The results show that E-rating has a positive and significant effect on purchasing decisions, E-reviews have a positive and significant effect on purchasing decisions, E-trust has a positive and significant effect on purchasing decisions. positive and significant effect on purchasing decisions, E-rating has a positive and significant effect on e-rating, E-review has a positive and significant effect on e-trust, E-trust is able to mediate the effect of e-rating on purchasing decisions and E-trust is able to mediate the effect of e-review on purchasing decisions.
Pengaruh Sistem Ta’awun Service Excelent dan Profesionalitas Terhadap Citra Lembaga Keuangan Syariah Muhammad Ichan Kurniawan; Muhammad Irhan Arya Fathasyah; Muhammad Imam Syafa’at; Ade Akhmad Saputra
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.580

Abstract

The research carried out has the need to achieve the final results in order to gain knowledge about the effect of service excellent and professionalism on the image of sharia-based fund institutions. In Arabic, it can be seen that ta'awun is a word that has the meaning of helping. The mention of the word ta'awun is applied when an attitude or behavior is encountered to make it easier for others to participate in helping them. For the fulfillment of various living materials, each individual needs the help of other individuals by helping each other. To meet the needs of life, humans need the help of others by helping each other. It is even known that there are only a few people who refuse to apply the nature of Ta'awun in living the day. The research method used in this research is a library study method or a method that uses various written sources from the library. The collection of data and information is done through various written sources, such as books, articles, and other library sources. Starting from the title, abstract, core, and discussion using literature. The results of the study were carried out with related descriptions from the results of the study of literature, books and from internet sources. The results of the study found that the examples of Ta'awun related to the human condition were very limited.
Seberapa Besar Pengaruh Konsumsi Daging Sapi di Kota Jambi Periode 2005-2019? Abd Haris; Trie Hierdawati; Amrizal Amrizal; Rian Dani
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.659

Abstract

This study aims to determine the factors that influence beef consumption and to find out how the factors influence beef consumption in Jambi City for the period 2005-2019. The type of data used in this study is Time Series data which is cumulative, namely data in the form of numbers, and the source of the data obtained is secondary data, namely data sourced from Jambi City Financial Statistics for the period 2005-2019. The data used are consumption expenditure data for 2005-2019, per capita income data for 2005-2019, data on prices for 2005-2019 and Jambi City's Inflation Development for 2005-2019. The results of this study indicate that the quality of livestock breeds has little effect on meat consumption in Jambi City. The percentage growth of average per capita income is 13.84%, the average inflation rate is 11.74%, and the development of beef consumption is 4.92% on average. From the results of the regression on the level of public consumption has R2 = 0.934 or 93.4 percent. This shows that the contribution of the independent variable consists of income per capita (X1), beef prices (X2) and inflation (X3) to the dependent variable, namely the level of public consumption (Y) of 93.4% while 6.6% is influenced or explained by other variables.
Retaliasi Sebagai Variabel Moderasi Antara Komitmen Profesional Dan Sikap Machiavellian terhadap Whistleblowing Intention Nicky Gervinda Putri; Dwi Suhartini
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.545

Abstract

Academic fraud is still an important phenomenon to be researched. The purpose of this study was to examine the effect of professional commitment, machiavellian attitude on whistleblowing intention and retaliation as moderating variables. This study uses a quantitative approach with the subject of analysis being the accounting students of UPN "Veteran" East Java Class of 2018 and 2019 totaling 100 students. The data analysis technique used WarpPLS 7.0. This study proves that the implementation of the whistleblowing system at UPN "Veteran" East Java is strongly supported by the professional commitment and machiavellian attitude of students, and reinforced by the attitude of retaliation of accounting students at UPN "Veteran" East Java. This illustrates that prospective graduates of the accounting department at UPN “Veteran” East Java have high integrity as graduates from the state defense campus.
Pengaruh Disiplin Kerja dan Etos Kerja terhadap Kinerja Pegawai pada Badan Kesatuan Bangsa dan Politik Kota Bandung Mahfud Khoiri; Deden Gunawan; Mira Veranita; Wilma Zuarko Adji
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.555

Abstract

The purpose of this study was to prove the effect of work discipline and work ethic on employee performance at the Bandung City Political and National Unity Agency. The National Unity and Political Body of Bandung City has the main task of carrying out supporting functions related to government affairs in the field of national unity and politics. The approach in this study uses quantitative methods in the form of associative (causal). The sample used is all employees, totaling 47 respondents with a non-probability sampling technique, namely a saturated sample, where the entire population is sampled. The data obtained by the researcher used a questionnaire which was distributed to all employees. The data analysis used by the researcher is inferential statistics (parametric) with data feasibility tests including validity and reliability tests, prerequisite tests or basic assumptions of regression, namely residual normality, multicollinearity, heteroscedasticity. Meanwhile, for the hypothesis test, F test, t test, correlation analysis, coefficient of determination analysis, and multiple regression equations were carried out. In this study, it was shown that the work discipline variable had a positive effect on performance with a value of 5.766 and a significant value less than 0.05. The work ethic variable shows a positive effect on performance as indicated by a value of 7.166 and a significant value less than 0.05. The variables of work ethic and work discipline both have a positive influence on employee performance with a value of 25.212 and a significant value of 0.000 <0.05.
Pengaruh Komisaris Independen, Pajak Tangguhan dan Laba Bersih Terhadap Manajemen Laba dengan Tax Avoidance sebagai Variabel Intervening pada Perusahaan Sub Sektor Makanan & Minuman di Bursa Efek Indonesia Periode 2015 – 2019 Telly Zuvilla; Yunan Surono
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.687

Abstract

This study is to look at the influence of independent commissioners, deferred tax and net profit on earning management with tax avoidance as intervening variables in food and beverage sub-sector companies in the Indonesia Stock Exchange period 2015 – 2019. The research samples used are sub-sectors of food and beverages on the Indonesia Stock Exchange during the 5-year observation period starting from 2015 – 2019. There are 27 companies, which have complete financial statements and which have complete research indicator reports in the annual financial statements during the research period of 17 companies, and which use rupiah currency units as many as 16 companies and which have a positive net profit during the research period of 11 companies. This study uses purposive sampling and data analysis techniques using microsoft Excell and SPSS 22.0 software. path analysis. The results showed that; 1) Independent variables independent commissioner, deferred tax and net income against tax avoidance simultaneously all free variables affect bound variables while partially nothing affects the variable tax avoidance. 2) independent variable independent commissioner variables, deferred tax and net profit to earning management, simultaneously all free variables have a significant effect on bound variables whereas partially only net profit variables affect profit management variables.. 3) Tax avoidance variables have no effect on earning management variables. 4) Independent commissioner variables, deferred taxes and net income on profit management with tax avoidance as intervening variables have a total influence of 1.277%, which is greatly influenced including weak.
Faktor yang Mempengaruhi Pengelolaan Keuangan pada Mahasiswa Fakultas Ekonomi Universitas Batanghari Hana Tamara Putri
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.680

Abstract

Using two Factor to determine the Financial Management using financial literacy and lifestyle factor, this study using 100 students of Economic Faculty. The data collection technique used a questionnaire. The data analysis technique is quantitative data. With multiple linear regression testing, classical assumption test, partial test (t) and simultaneous test (F) and the coefficient of determination. Testing the results of research data using the SPSS V.22.0 application with the results of financial literacy (X1) has a partial effect on financial management. And lifestyle (X2) has a partial effect on financial management and financial literacy and lifestyle simultaneously affect the financial management of students in the management study program of the economics faculty of Batanghari University. And the rest is influenced by other variables not examined.
Pengaruh Likuiditas, Profitabilitas, Leverage, dan Aktivitas dalam Memprediksi Financial Distress pada Perusahaan Subsektor Retail Trade yang Terdaftar di BEI Widya Susanti; Nurjanti Takarini
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.591

Abstract

The purpose of this study is to analyze how financial ratios can affect the prediction of financial distress or financial distress in retail trade sub-sector companies listed on the Indonesia Stock Exchange. In this study, liquidity is represented by the Current Ratio, profitability is proxied by the rate of return on assets (ROA). Leverage is represented by the Debt to Equity Ratio, and the activity ratio is represented by total asset turnover (TATO). The dependent variable used is financial distress with the Modified Altman Z-Score Model as an indicator. The research population is all retail trade sub-sector companies listed on the IDX in 2018-2020. Sampling using purposive sampling technique and obtained 25 companies that fit the criteria with a 3 year research period. Logistic regression analysis was used as a data analysis method. From the results of logistic regression analysis, it shows that liquidity and leverage indicators have a significant effect in estimating financial distress or financial distress of retail trade sub-sector companies. Meanwhile, indicators of profitability and activity cannot influence the forecast of financial distress in retail trade sub-sector companies.
Pengaruh Motivasi dan Seleksi Terhadap Pengembangan Karir Karyawan PT Harapan Jaya Pangan Giovanna Lodeva; Syawaluddin Syawaluddin; Mila Asmawiani Okta; Thomas Sumarsan Goh
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.640

Abstract

Employees who have worked certainly have targets and goals, one of which is: realizing their career plans. The company is responsible for the continuity of the employee's career so that in this case the company also continues to make efforts to maintain productivity, effectiveness and efficiency, the efforts made by the company to ensure that employees maintain their qualifications according to the company's strategic planning. Employee work motivation is important to note because it is able to encourage employees to develop creativity and mobilize their abilities and efforts in order to achieve career plans and the job selection process must be carried out as well as possible in order to produce employees who have qualified skills and abilities. The purpose of this study was to determine the effect of motivation and selection on the career development of employees of PT. Harapan Jaya Pangan. The research method used is a survey approach analysis method, the type of research is quantitative descriptive, the research method is carried out by questionnaires, interviews, and documentation studies. The analytical method used is multiple linear regression. The population is employees of PT. Harapan Jaya Pangan. The sample in the study to be tested amounted to 66 people. The data analysis technique used is the reliability validity test, the classical assumption test, the coefficient of determination (R2) test, multiple regression analysis, and hypothesis testing. The results of this study indicate that motivation and selection simultaneously affect the career development of employees of PT. Harapan Jaya Pangan. The selection variable partially has a significant effect on career development while motivation partially has no effect on career development. motivation and selection explain their influence on the career development of employees of PT. Harapan Jaya Pangan with a coefficient of determination of 0.618, which means that 61.8% of career development variables can be explained by motivation and selection variables and the remaining 38.2% is varied by other factors not examined such as organizational culture, work discipline, job satisfaction and so on

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