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Contact Name
Muhammad Subchan
Contact Email
Muhammad Subchan
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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
Analisis Akuntansi Aset Tetap Berdasarkan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 7 Tahun 2010 Tentang Aset Tetap pada Kecamatan Lubuk Sikarah Kota Solok Ramadhani, Zahra; Mustika, Rasyidah; Rosita, Irda
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2586

Abstract

This study aims to analyze fixed asset accounting based on Government Accounting Standards Statement (PSAP) No. 7 of 2010 concerning fixed assets in Lubuk Sikarah District, Solok City. The method used is a qualitative approach, with data collection techniques including interviews, observation, and documentation. Data analysis was carried out using indicators based on PSAP No. 7 of 2010, namely classification, recognition, initial measurement and assessment, subsequent expenditures, subsequent measurement, termination and disposal, and disclosure. The results of the study indicate that the implementation of fixed asset accounting in Lubuk Sikarah District is largely in accordance with PSAP No. 7 of 2010, although there are still shortcomings in the aspects of termination, disposal, and presentation and disclosure. The main obstacles lie in the lack of documentation and difficulties in tracing the acquisition value due to recording that has not been well integrated.
The Influence of Overconfidence and Investment Motivation on Investment Decisions of UMKM Actors in Kediri City Through Investment Interest as An Intervening Variable Sari, Okta Viana Sri Pratama; Buniarto, Edwin Agus; Saptaria, Lina
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2285

Abstract

This study aims to analyze the influence of overconfidence and investment motivation on investment decisions of MSMEs in Kediri City through investment interest as an intervening variable. The population in this study were MSMEs in Kediri City. This study used a purposive sampling method to determine the sample size, which was 100 samples. Data came from questionnaires filled out by MSMEs in Kediri City. The data analysis method used was the Partial Least Square (PLS) method. The results of this study indicate a positive and significant influence between the investment interest variable on investment decisions, but no significant influence was found between investment motivation and overconfidence on investment decisions. On the other hand, there was a positive and significant influence between the investment motivation and overconfidence variables on investment interest. In other words, the investment interest variable can strengthen and weaken the influence of investment motivation and overconfidence on investment decisions of MSMEs in Kediri City.
Asset and Liability Strategy: Its Impact on Profitability and Firm Value Putri, Hana Tamara; Masyhuri, Muhammad Ade
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2718

Abstract

This study aims to analyze and provide empirical evidence regarding the effect of asset and debt management policies on firm value, mediated by profitability, in healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The study population consisted of 34 healthcare companies listed on the IDX, using a purposive sampling technique that resulted in 10 companies as samples based on certain criteria. The results show that total assets and total debt, both simultaneously and partially, have a significant influence on profitability, as measured by net income. Furthermore, these financial policies also significantly influence firm value, as influenced by price-to-book value (PBV), both directly and indirectly. Net income has a positive and significant effect on PBV, but does not act as a significant mediating variable in the relationship between total assets and total debt on firm value. The direct effect of total assets on PBV is greater than the indirect effect through profitability, while total debt has a negative effect on PBV through its effect on net income.
Analysis of Determinants of Sustainability of MSMEs in the Tourism Sector of Kerinci Regency Sari, Deby Anggun; S, Liona Efrina; Hartati, Bella; Irawan, Deki
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2298

Abstract

This study aims to analyze the factors that influence the income of MSME traders in the tourism sector in Kerinci Regency, and analyze the prospects for the sustainability of MSMEs in the tourism sector in Kerinci Regency. The first analysis method used is multiple linear regression data analysis, the multiple linear regression model is used to measure the influence of independent variables, namely capital, working hours, length of business, labor and education on the dependent variable, namely MSME income, and secondly, Multidimensional Scaling (MDS) analysis is used, to analyze the prospects for the sustainability of MSMEs in the tourism sector in Kerinci Regency. The results of this study concluded that simultaneously the variables of capital, working hours, business duration, and labor have a positive and significant influence on the income of traders. However, partially only the labor variable does not have a significant effect on the income of MSME traders in the tourism sector in Kerinci Regency. This study also concluded that the analysis of the sustainability of tourism sector businesses in Kerinci Regency was obtained multidimensionally with a fairly sustainable category for MSMEs in the tourism sector in Kerinci Regency.
Identifikasi Penyebab Risiko dalam Analisa Mitigasi Risiko pada Rantai Pasok Obat-Obatan di Apotek XYZ dengan Menggunakan Metode House of Risk (HOR) Fergisya, R. A. Luthfi Asia; Pulansari, Farida
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.1963

Abstract

The supply chain in the pharmaceutical sector has an important role in ensuring the availability of drug supplies for pharmacies so that they can provide good care to patients. A smooth supply chain can increase the efficiency of a business's business processes, therefore it is necessary to carry out risk management to minimize the occurrence of risks that could hamper the smooth supply chain at Apotek K-24. The risk management method used is House of Risk (HOR). From House of Risk Stage 1, 18 risk events and 18 risk causes (risk agents) can be identified. Based on the analysis in House of Risk Phase 2, 12 risk mitigation strategies were obtained, including always updating news regarding diseases that are currently being experienced, always supervising the placement of medicines in warehouses, increasing supervision in pharmacies, increasing the amount of inventory from existing inventory, eliminating stock-related defects. medicines are in short supply, always supervise the placement of medicines on displays, carry out regular checks, make agreements with distributors regarding delivery times and limits on delivery delays, carry out planning by considering disease trends and sudden demand, improve communication with distributors, always monitor drug stock cards, carry out check again when receiving the goods.
Pengaruh Kinerja Keuangan dalam Memprediksi Kondisi Financial Distress pada Bank Syariah di ASEAN Periode 2019-2023 Arnanda, Putri Amalia; Sudarmawan, Barianto Nurasri
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2308

Abstract

This study aims to analyze the effect of financial performance on financial distress in Islamic banks in ASEAN for the period 2019-2023. The independent variables used include Return on Assets (RoA), Debt to Equity Ratio (DER), Current ratio (CR), Non-Performing Financing (NPF), and Capital Adequacy Ratio (CAR). Financial distress is measured using the Zmijewski model. The method used is panel data regression with a sample of 23 Islamic banks selected by purposive sampling. The results of the analysis show that RoA, CR, and CAR have a significant negative effect on financial distress, indicating that good profitability, liquidity, and capital adequacy can reduce the possibility of financial difficulties. In contrast, DER and NPF do not show a significant effect, indicating that leverage and managed non-performing financing do not play a major role in predicting financial distress. This study emphasizes the importance of managing profitability, liquidity, and capital adequacy to reduce the risk of financial distress and improve the financial performance of Islamic banks in ASEAN.
Analysis of The Effect of Economic Growth, Energy Consumption and Economic Openness on Carbon Emissions (CO2) in Indonesia Saputra, Hendri Andika; Hidayat, Paidi; Tanjung, Ahmad Albar
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2630

Abstract

The purpose of this study is to analyze the influence of economic growth, energy consumption, and economic openness on carbon dioxide (CO2) emissions in Indonesia. This study uses the ARDL (Autoregressive Distributed Lag) method and the Granger Causality test. The results reveal that economic growth has a positive and significant effect on carbon emissions in the long term, but does not have a significant effect in the short term. Meanwhile, energy consumption has a positive and significant effect on carbon emissions in both the short and long term. On the other hand, economic openness has a negative effect on carbon emissions, but the effect is not significant in both the short and long term. The findings of this study indicate that Indonesia is at the Environmental Kuznets Curve (EKC) stage, with a turning point in economic growth of 6.61%. Initially, economic growth increases CO2 emissions, but after reaching this turning point, economic growth begins to have a positive effect on improving environmental quality. In addition, this study also found a reciprocal relationship between economic openness and carbon emissions.
Implementasi Lean Warehousing untuk Meminimasi Waste di Gudang PT XYZ Fitriyah, Jihan; Ernawati, Dira; Rahmawati, Nur
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.1916

Abstract

The purpose of this study is to identify waste in the warehousing process using value stream mapping and provide suggestions for improvements to the efficiency of warehousing operations at PT XYZ. This study uses a lean warehousing approach with the value stream mapping method, process activity mapping, gemba shikumi, and 5 whys analysis. The results of this study concluded that improvements by simplifying the process activity mapping resulted in a reduction of 10 warehousing activities, for each type of activity, a reduction of 12 types of activities was obtained. Then the time obtained previously from 268,000 minutes became 266,384 minutes, thus saving 1,616 seconds or 26 minutes 56 seconds at PT XYZ.
E-Servqual dan Model Kano dalam Aplikasi M-Tix Untono, Selomit Aron Gita; Sumiati, Sumiati
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.1998

Abstract

The study aims to determine the extent of user satisfaction of the M-Tix application on Android devices. User satisfaction analysis was conducted using the E-Servqual method and the Kano Model. The data collection method was carried out by distributing questionnaires to 100 respondents who met the criteria with 21 research attributes describing the E-Servqual Dimension. The results showed that there were 3 attributes that had satisfied M-Tix Application users. 18 attributes still needed to be improved, because they had a negative E-Servqual Gap. Attributes categorized as category M were 10 attributes. Attributes with category A had 9 attributes. Meanwhile, attributes categorized O and I each had one attribute. Based on this, there were 3 attributes that needed to be maintained, 17 attributes that needed to be improved, while the remaining one attribute could be removed.
Analisis Pengendalian Kualitas Produk In Line untuk Meningkatkan Kelancaran Produksi di PT XYZ Nirwani, Nurul; Yun, Yun
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2341

Abstract

This study aims to analyze product quality control in the production process at PT XYZ using the Statistical Process Control (SPC) method. A descriptive quantitative approach was used to collect data through direct observation of the production line, interviews with the production team and management, and secondary data from the company’s production reports from January to December 2024. SPC was applied using control charts, such as the P-chart, to monitor the percentage of product defects in real-time and detect variations in the production process. Descriptive statistical analysis was used to illustrate defect patterns and calculate the monthly average defect percentage, comparing it to the company’s tolerance limits. The results of the study show that SPC is effective in monitoring and controlling product quality, identifying variations in the production process, and implementing corrective actions to reduce defect levels. The application of SPC can improve operational efficiency and enhance product competitiveness in the international market. This research contributes to the development of statistical data-based quality control systems, which can be adopted by other garment companies in Indonesia to improve product quality and production efficiency.