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Elisabeth Rotua Simamora
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Gedung N Fakultas Ekonomi Universitas Semarang, Jl. Sukarno Hatta Semarang 50196
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EBSJ
Published by Universitas Semarang
ISSN : 25806084     EISSN : 25808079     DOI : 10.26623/ebsj.v7i2
Core Subject : Economy,
Economics, Econometrics & Finance
Economics and Business Solutions Journal is an International Scientific Journal, published by Fakultas Ekonomi Universitas Semarang (USM), Central Java, Indonesia. Economics and Business Solutions Journal is intended to the national and international scholarly community. The aim of this journal is to publish high-quality articles dedicated to all aspects of the lates outstanding developments in the field of economics and business. Articles published are the results of research, bringing the new sights (scope) on Economics, Management and Business, and Accounting. Meanwhile, submitted papers are evaluated by double blind peer review for contribution, originality and relevance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 1 No. 2 (2017): Economics and Business Solutions Journal" : 5 Documents clear
An Influence Analysis Of Product Quality, Brand Image, And Price On The Decision To Buy Toshiba Laptop (A Study On Students Of Economics Faculty Of Semarang University) Prasetyo, Eko Teguh; Purwantini, Sri
Economics and Business Solutions Journal Vol. 1 No. 2 (2017): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.894 KB) | DOI: 10.26623/ebsj.v1i2.627

Abstract

This study aims to analyze the influence of product quality, brand image, and price towards the decision to buy Toshiba laptop. The study is conducted on students of Economics Faculty, Semarang University. The total number of samples in the study is 96 respondents, using the purposive sampling method, while the set criteria for the said respondents are students of the Economics Faculty, Semarang University who had bought Toshiba laptop and used it for at least 3 months. Method of analysis used in this study is multiple linear regressions, the collected data which has fulfilled the validity test, reliability test, the classical assumption test, and t test that was processed using SPSS 22 program.The results of this study indicate that variables of product quality, brand image, and price positively influence significantly towards the decision to buy Toshiba laptop. Based on the above findings, it is conclusive that, altogether, the three independent variables used can influence the consumers in making their decision to buy as much as 79.5%.
The Influence Of DAU (General Allocation Fund) And DAK (Special Allocation Fund) On Capital Expenditure Of Bali Province Suryantini, Ni Putu Santi
Economics and Business Solutions Journal Vol. 1 No. 2 (2017): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (675.631 KB) | DOI: 10.26623/ebsj.v1i2.620

Abstract

Due to the governmental implementations and services to the public in accordance with the decentralization principle, the regional areas have the authority to collect taxes/levies and manage the Natural Resources (SDA). The regional areas funding sources consist of Own-Source Revenue (PAD), Fiscal Balance/Revenue Sharing Fund (DBH), General Allocation Fund (DAU) and Special Allocation Fund (DAK) which are directly managed by the regional government through its Regional Revenue and Expenditure Budget (APBD). This research aims at analyzing the influence of PAD, DAU, and DAK on capital expenditure of Bali province. The research population is all city/regency governments in Bali. This research employs a census method involving all Regencies and municipalities in Bali Province. The data are the regional government expenditure realization during the period of 2010 to 2015. The results show that PAD does not significantly influence Capital Expenditure, while DBH, DAU, and DAK significantly influence Capital Expenditure.
An Analysis Of Students Comprehension Level On Myob Accounting-Based Accounting Application (A Study In Accounting Students In Semarang Municipality) Rinawati, Tri
Economics and Business Solutions Journal Vol. 1 No. 2 (2017): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.791 KB) | DOI: 10.26623/ebsj.v1i2.927

Abstract

Accounting computerization students are taught to have accounting information system mindset, to apply, review, and develop the science underlying accounting information system engineering thoroughly. In addition to mastering several applications in accounting field, students also know how a software accounting works. Students of this department are taught to be experts in computer system be it software and hardware, particularly in accounting computer field.The population in this research is S1 and DIII students of Accounting department at universities and colleges in Semarang Municipality with some considerations. The sample is taken using Purposive Sampling. Meanwhile, the data are collected by distributing questionnaire. The data analysis method used is difference test with Independent Sampel t Test, where this test is employed to figure out whether or not there is a mean difference between two unrelated sample groups.There is indeed a difference in students comprehension on the initial data input, transaction recording and financial statements preparation. From the mean rank values of the three variables, it can be seen that students from Diploma program understand initial data input, transaction recording and financial statements preparation better than students from Bachelor program. This is because students from Diploma program receive more lessons on accounting both theoretically and practically, thus they understand the topics better.
The Influence of profitability, leverage, public share ownership and institutional ownership to earnings management (Case study at consumer goods industry sector listed on the BEI during the period 2013-2015) Luhgiatno, Luhgiatno
Economics and Business Solutions Journal Vol. 1 No. 2 (2017): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v1i2.673

Abstract

ABSTRACTBased on agency theory, earnings management occurs because of differences in economic interests between managers as agents and owners of companies as principals, where each party seeks to achieve the desired level of prosperity. Many factors affect both internal and external earnings management. This study aims to determine the effect of profitability, leverage, public share ownership (PSO) and institutional ownership (INS) to earnings management (earning management). The sample in this research is the consumer goods industry sector listed on the BEI during the period 2013-2015. By using purposive sampling method, there are 42 companies that meet the criteria. Methods of data collection is done through documentation study and literature study. Data analysis techniques using descriptive statistical analysis, classical assumption test, and multiple linear regression analysis. The result of the research gives the conclusion that partially profitability, leverage, public share ownership and institutional ownership have no effect to earnings management. While simultaneously all independent variables have no effect on earnings management.
The Effect of Public Interest Reporting Obligations on Taxation with E-Filling System Niati, Asih; Tunjungsari, Ratna
Economics and Business Solutions Journal Vol. 1 No. 2 (2017): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (612.566 KB) | DOI: 10.26623/ebsj.v1i2.926

Abstract

One of the economic policy packages issued to stimulate the economy in this country is tax, which is one of resource that is needed to finance the state s economy. In 2015, the amount of revenue from personal income taxpayer was very low and still depended on the corporate income taxpayer. As a result, this dependence will affect the nation s economic fluctuation. Therefore, the government in 2016 will focus on personal income taxpayers. The fact found in the field is that people have not using the E-Filling. The population in this study was people in the Tegalsari Sub-District of Candisari District, Semarang who have aTINand the number of sample is 82 respondents.The results showed that based on simultaneous test, it is found that the perceived usefulness, taxpayer s compliance, Quality of Information and Technology, Quality of Service variables simultaneously affect the taxpayer s interest in using the E-Filling. Based on the partial test, it is noted that the perceived usefulness and Information Technology Quality variables do not significantly affect taxpayer readability in using E Filling to report their tax obligations while Taxpayer s compliance and quality of service variables significantly influence the taxpayer's interest in using the E -Filling to report their tax obligations.

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