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Contact Name
Muhammad Subchan
Contact Email
Muhammad Subchan
Phone
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Journal Mail Official
ekonomis.unbari@gmail.com
Editorial Address
LPPM Universitas Batanghari, Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122
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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 947 Documents
Pengaruh Komunikasi, Disiplin dan Motivasi Kerja terhadap Kinerja Karyawan PT Graha Auto Plus Batam Mediana Mediana; M. Khoiri
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.v7i1.868

Abstract

In today's era, every company has an important part in carrying out its vision and mission, namely Human Resources (HR). So that the goal is achieved, every company must move its employees so that employee performance will progress and the company will continue to grow. This study aims to examine how far the influencing factors are from Communication, Discipline, and Work Motivation on Employee Performance at PT Graha Auto Plus Batam. The sample used was 106 respondents from employees of PT Graha Auto Plus Batam. The results showed that communication has a positive significant effect on employee performance, t count has a value of 4.033 and the significant value of the communication variable is 0.001. Work Discipline Has a positive significance on employee performance, the t count is 4.589 and the significant value of the discipline variable is 0.001. While Work Motivation has a positive and significant effect on employee performance, the t count is 2.400 and a significant value of 0.018 so which means that communication has a positive and significant influence, Discipline has a positive and significant influence and Work Motivation has a positive and significant influence and simultaneously communication, discipline and work motivation significant on the performance of employees of PT Graha Auto Plus Batam.
Analysis of Bank Soundness Level at Regional Development Bank of Bali for 2012 to 2021 I Kadek Bagiana; Luh Pande Eka Setiawati; RR. Maria Yulia Dwi Rengganis; Anak Agung Sagung Istri Pramanaswari
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.v7i1.654

Abstract

The purpose of this study is to analyze the health level at RDB of Bali by using the Risk Based Bank Rating (RBBR) method. The RBBR method includes Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC). A quantitative descriptive approach was used to analyze. The variables in this study are the Risk Profile includes the ratio of Non Performing Loans (NPL) and Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG) uses the composite value of GCG, Earnings includes the ratio of Return on Assets (ROA) and Net Interest Margin (NIM) and Capital includes the Capital Adequacy Ratio (CAR). Data were collected from annual reports for the period 2012 to 2021. The results showed that RDB of Bali obtained a composite rating of 2, which means the bank is in a healthy condition.
Peran SPI sebagai Pemoderasi pada Pengaruh Teknologi Informasi dan SAP terhadap Kualitas Laporan Keuangan (Studi Kasus pada BPKAD Kota Semarang) Septiana Rahma Asri; Jaeni Jaeni
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.v7i1.835

Abstract

The purpose of this study was to examine the role of spi as a moderator on the effect of information technology, government accounting standards on the quality of financial reports. This research was conducted quantitatively. This research involved 112 BPKAD employees in Semarang City. The variables used are information technology and government accounting standards as independent variables, while the quality of financial reports is the dependent variable and the internal control system is the moderating variable. The analysis technique used is multiple liniear regression with classical assumptions. The data analysis technique used is SPSS (Statistical Package For Science) version 24. Based on the results of the analysis and discussion, the following conclusions are drawn: Information technology has a positive and significant effect on the quality of financial reports. Government accounting standards have a positive and significant effect on the quality of financial reports. The internal control system has a positive and significant effect on the quality of financial reports. The internal control system cannot strengthen information technology on the quality of government reports. The internal control system reinforces government accounting standards for the quality of financial reports.
Analisis Rasio Keuangan terhadap Harga Saham pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Nurjanti Takarini; Octavia Dara Citra Dewi
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.v7i1.874

Abstract

This study was conducted with the aim of knowing the effect of financial ratios namely Return on Assets, Current Ratio and Earning Per Share on stock prices in the pharmaceutical industry listed on the Indonesia Stock Exchange. The data used by researchers is in the form of secondary data, namely using recorded financial reports and published on the Indonesian Stock Exchange for the period 2018 - 2021. There are 14 companies that are included in the research sample criteria. The tools for the analysis used are multiple regression with the F test, t test and the coefficient of determination with the classical assumption test and processed using the SPSS data processing program. The gains from this study show simultaneously that all variables have a positive and significant effect on stock prices. With the acquisition of adjusted R-square (R2) of 0.365, it shows that the variables from ROA, CR and EPS have an influence on stock prices of 36.5% with a residual value of 63.5% with the influence of variables outside the research.
Faktor Penentu Minat Wajib Pajak Atas Insentif Perpajakan UMKM di Masa Pandemi COVID-19 Efa Rossana; Rida Perwita 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.v7i1.831

Abstract

This study aims to examine and obtain empirical evidence about the interest of taxpayers registered at KPP Pratama Sukomanunggal on tax incentives for DTP MSMEs during the COVID-19 pandemic. The variables that will be tested in this study are perceptions of social factors, perceptions of tax knowledge and financial conditions on taxpayers' interest. The method in this research is quantitative with hypothesis testing. The data in this study are primary data obtained by distributing questionnaires to 100 MSME taxpayers registered at KPP Pratama Sukamanunggal Surabaya. The analysis in this study uses the Partial Least Square (PLS) approach. The results showed that social factors did not affect the interest of MSME taxpayers to take advantage of tax incentives during the COVID-19 pandemic, while the perception of understanding of taxation and financial conditions had a positive effect on the interest of MSME taxpayers to take advantage of tax incentives during the COVID-19 pandemic.
Analisis Dinamika Profitabilitas Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2021 Elsa Meilinda; Gregorius N. Masdjojo
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.v7i1.775

Abstract

The profitability of banking companies listed on the Indonesia Stock Exchange will not be stable in 2018-2021. Based on previous research studies, there are several different opinions regarding the variables that affect the company's return on assets (ROA). The research or study in this study is a quantitative research model. The population in this study is banking sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period, using a subjective sampling methodology. The amount of data is 156 data obtained from the results of the company's annual financial reports with a sample of 39 companies. The analytical method used is Panel Data Regression Analysis, using the Eviews Test Tool 12. Based on the results of the study, NIM, CAR, NPL have no significant effect on ROA, whereas LDR and BOPO have a significant effect on ROA.
Pengaruh Literasi Keuangan dan Kesejahteraan Keuangan terhadap Perilaku Keuangan dengan Generasi sebagai Variabel Moderasi pada Generasi Muda di Semarang Gregoria Shandra Batista; Stephana Dyah Ayu
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.v7i1.739

Abstract

This study aims to identify factors that influence financial literacy and financial well-being on financial behavior with generation as a moderating variable for young generation in Semarang. The research method used is quantitative with data analysis techniques to test hypotheses using the SPSS 26 version technique. Data collection was by distributing questionnaires via google form and hardcopy. The samples obtained for this study amounted to 184 respondents who met the specified criteria. The results of this study indicate that financial well-being has a positive and significant influence on financial behavior. This study also proves that generational grouping has a moderating effect on financial behavior.
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.