cover
Contact Name
Elisabeth Rotua Simamora
Contact Email
elisabethrotuas@usm.ac.id
Phone
+6282250009950
Journal Mail Official
jseb@usm.ac.id
Editorial Address
Gedung N Fakultas Ekonomi Universitas Semarang, Jl. Sukarno Hatta Semarang 50196
Location
Kota semarang,
Jawa tengah
INDONESIA
EBSJ
Published by Universitas Semarang
ISSN : 25806084     EISSN : 25808079     DOI : 10.26623/ebsj.v7i2
Core Subject : Economy,
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.
Articles 101 Documents
Business Dynamics During the Covid-19 Pandemic at Liquidity Level Basic Chemical Industry and Consumer Goods Companies in Indonesia Hanifah, Risti Ulfi; Widyakto, Adhi; Rinawati, Tri
Economics and Business Solutions Journal Vol. 6 No. 2 (2022): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v6i2.5776

Abstract

Researchers want to prove the ratio of debt as well as turnover from inventory, receivables, working capital and also company size to liquidity and its impact during the covid-19 pandemic. The research sample uses basic Chemical industry and consumer goods listed on the IDX for the fourth quarter of 2019 to the first quarter of 2020. This research is quantitative research and secondary data consisting of quarterly financial reports on the IDX. Sampling was carried out using purposive sampling method and produced 135 samples of companies. The method used is the panel data regression analysis method. The results of the analysis show that only the debt ratio has a significant negative reaction on liquidity. Company size, accounts receivable turnover, inventory turnover and working capital turnover are not significant because the increase or decrease in the variable does not affect the level of liquidity. During this covid-19 pandemic, there is no change in the relationship between each independent variable to liquidity.
The Analysis of The Effects of Earning Per Share, Price Earning Ratio and Dividend Per Share on The Share Prices of Manufacturing Companies Sundoro, Fredericho Mego; Anggraini, Yuyun; Pradiptya, Adhi
Economics and Business Solutions Journal Vol. 7 No. 1 (2023): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v7i1.6836

Abstract

The research analyzed the effect of earnings per share, price earnings ratio, and dividend per share on the share prices of manufacturing companies listed on the Indonesian Stock Exchange 2018-2021. The hypothesis of this study is earning per share, price earnings ratio, and dividend per share positive effect on the share prices of manufacturing companies listed on the Indonesia stock exchange in 2018-2021.  The number of samples in this study was 60 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 using the sampling technique of purposive sampling. The data collection method used documentation, and the data analysis used the SPSS which included classic assumption test, multiple linear regression analysis, and hypothesis testing using t-test, F and R test2..  The results of the study show as follows: the independent variable of earning per share has a positive effect on the share prices; the price earnings ratio has a positive effect on the share prices; and the dividend per share does not have an effect on the share prices. Based on the values of the coefficient of determination, the test results show an Adjusted R square value of 0.266. It means that a change in the share price variable of 26.6% can be explained using the three independent variables (Earning Per Share (EPS), Price Earnings Ratio (PER), and Dividend Per Share (DPS). Then, the remaining 73.4% is explained by the other variables out of the independent variables such as net interest margin, net profit margin, and debt to asset ratio.
Factors Affecting Repurchase Intention on Lazada in DKI Jakarta Safira, Putri; Indriyanti, Irma; Souisa, Johanis
Economics and Business Solutions Journal Vol. 7 No. 1 (2023): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v7i1.6414

Abstract

The purpose of this research is to identify and analyze the effect of trust, perceived risk, reference group, behavior control awareness, usefulness and convenient and business competency to repurchase intention on Lazada consumers in DKI Jakarta. The form of research used is descriptive research and causality research, in which variables are measured by 5 point likert scale. This research used data collected by questionnaires with non-probability sampling technique and purposive sampling method and used 102 respondents. Processed with statistic program and statistical method is multiple regression. The results on this research indicate that the variables of trust, reference group, behavior control awareness and business competency have a positive effect to repurchase intention, which is supported in previous studies. But, the variables perceived risk and usefulness and convenient have no effect to repurchase intention.
Factors Affecting Taxpayer Compliance in Paying Land and Building Tax at Semarang City Sempurna, Caesar Robin Vegi; Damajanti, Anita
Economics and Business Solutions Journal Vol. 7 No. 1 (2023): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v7i1.6415

Abstract

This study aims to examine the effect of attitudes, tax sanctions, and taxpayer awareness on the compliance of PBB taxpayers in Semarang City. Data were collected by questionnaire method given directly to respondents at PBB payment places. Respondents were selected by convenience sampling method, namely respondents who were willing to fill out the questionnaire. Respondents were asked to answer questions on the questionnaire related to the variables of taxpayer attitudes, taxpayer awareness, tax sanctions, and PBB taxpayer compliance. The number of respondents was set as 100 respondents. The questionnaires that were filled in for all question items were 80 questionnaires. 20 questionnaires could not be processed because they were not filled in. Data analysis was carried out with multiple linear regression models. This study found a positive influence of tax penalties on tax compliance, but no effect of taxpayer attitudes and taxpayer awareness on taxpayer compliance in Semarang city. The findings are expected to be taken into consideration by the Semarang City Government in making policies on PBB collection.Keywords: taxpayer attitude, tax sanctions, taxpayer awareness, taxpayer compliance
Analysis Effect of Product Quality, Price Perception, And Customer Loyalty to Samsung Mobile Phone Purchase Decisions on Sinar Mas Cell in Semarang City Rizkiana, Citra; Suryawardana, Edy; GraciaFernandy, Maria Augustine
Economics and Business Solutions Journal Vol. 7 No. 1 (2023): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v7i1.6450

Abstract

The tighter the competition between similar products, companies compete with each other for consumers. The purpose of this study was to find out whether Product Quality, Price Perception, Customer Loyalty to Samsung Mobile Purchase Decisions on Sinar Mas Mobile in Semarang City.The population in this study was all customers or consumers who used or made mobile phone purchase decisions at sinar mas cells that found 185 customers. The purpose of sampling is the selection of samples based on the specific characteristics of 100 respondents. Data analysis methods use multiple linear regressions, coefficients of determination and hypothesis tests.The results of this study showed that with a product quality regression co-effectiveness meaning the quality of the product had a positive and significant effect on purchasing decisions. Variable the price perception has a positive and significant effect on the purchasing decision. Wheres variable customer loyalty has a positive and significant effect on purchasing decisions. Product Quality, Price Perception and Customer Loyalty together both positively and significantly affect purchasing decisions, this is evidenced in the F test.Based on the results of research that the decision to purchase Samsung phones on Sinar Mas phones in Semarang City in the medium category, and it is advisable to improve the Quality of Products offered, so that consumers against samsung phone brands in the cell space in Semarang City.
The Effect of Current Ratio, Return on Equity, And Company Size on Company Value in The Pharmaceutical Sector Putri, Ika Swasti; Octavia, Ayu Nurafni; Fitriani, Laili Nur; Bulqis, Tiara
Economics and Business Solutions Journal Vol. 7 No. 1 (2023): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v7i1.6769

Abstract

ABSTRACTThis study aims to determine the effect of the current ratio, return on equity, and firm size on firm value. The population of this study is pharmaceutical sub-sector companies listed on the IDX for the 2017-2021 period. Samples taken using the purposive sampling method resulted in 8 companies and 40 data. The analytical model used in this study is a multiple linear regression model. Data processing and analysis using multiple linear regression analysis using the SPSS version 25 application. The results of this study found that the current ratio, return on equity, and company size did not have a significant effect on firm value in pharmaceutical sub-sector companies listed on the IDX in 2017-2021.  Keywords: Current Ratio; Return On Equity; Firm Size; Firm Value;
Analysis of The Effect of Tax Socialization, Tax Sanction, and Quality of Service of Tax Officials on MSME Taxpayer Compliance (Case Study on Individual and Entity Taxpayers in Pati Regency) Janan, Samahul; Mokhlas, Mokhlas
Economics and Business Solutions Journal Vol. 7 No. 2 (2023): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v7i2.7852

Abstract

 This study aims to determine the effect of Tax Socialization, Tax Sanctions, and Service Quality of Tax Officers on MSME Taxpayer Compliance.The population in this study are individual taxpayers and MSME entities registered at the KPP Pratama Pati Regency. Samples were taken as many as 100 respondents using the incidental sampling method, namely a sampling technique where the distribution of questionnaires in this case was carried out to respondents who were willing or willing to be asked for data by researchers. While collecting data using a questionnaire.  The results of this study indicate that Tax Socialization has a significant positive effect on Taxpayer Compliance, Tax Sanctions have a significant positive effect on Taxpayer Compliance, and Service Quality of Tax Officers has a significant positive effect on Taxpayer Compliance, and Tax Dissemination, Tax Sanctions and Service Quality of Tax Officers simultaneously significant positive effect on Taxpayer Compliance.  
The Effect of Financial Ratio Performance on Credit Distribution (Study on Commercial Banks in Indonesia for the 2020-2022 Period) Charakas, Nana Yohana; Putri, Ika Swasti
Economics and Business Solutions Journal Vol. 7 No. 2 (2023): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v7i2.7963

Abstract

The goal to be realized in this study is to provide partial or simultaneous empirical evidence of the effect of CAR, NPL, LDR, ROA, DPK on lending.  In this research using secondary data. The sample in this research amounted to 60 data using a purposive sampling technique. In analyzing the data using multiple linear regression analysis test, t test, F test and the coefficient of determination.  Relying on the results obtained in partial and simultaneous research CAR, NPL, ROA have a non-significant positive effect on lending, LDR, DPK have a significant positive influence on lending. The results of the calculation of the coefficient of determination are 99.2% while the remaining 0.8%.Keywords : Lending, CAR, NPL, LDR, ROA, DPK.
Determinant of Taxpayers Compliance in Paying Motor Vehicle Tax in Demak Region Damajanti, Anita; Muamanah, Anita; Rosyati, Rosyati
Economics and Business Solutions Journal Vol. 7 No. 2 (2023): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v7i2.7971

Abstract

This study was conducted to empirically examine determinat factors of taxpayer compliance in paying motor vehicle tax in Demak Region. The variables analyzed in this research are taxpayer awareness, tax sanctions and the quality of tax services on taxpayer compliance. Data collection using a questionnaire method. The sample was calculated using the slovin formula for as many as 100 respondents. Filling out the questionnaire using google form media sent via whatsapp social media and obtained as many as 100 respondents' answers that can be processed data. The analysis method used is ordinary least square regression analysis. The results indicate that taxpayer awareness, tax sanctions, and tax service quality have a significant influence on increasing taxpayer compliance. The coefficient of determination is 48.8%, meaning that the variables of taxpayer awareness, tax penalties, and the quality of tax services can explain the level of tax compliance by 48.8%, and 51.2% is explained by other variables outside the research model.
Analysis of The Effect of Service Quality, Product Quality, and Price on Customer Satisfaction on CV SMART Susanto, Susanto; Pratama, Mohammad Vicky; Pradiptya, Adhi
Economics and Business Solutions Journal Vol. 7 No. 2 (2023): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v7i2.8004

Abstract

This study aims to analyze the effect of service quality,product quality and price on customer satisfaction at Cv smart semarang.  This research was conducted using quantitative methods. The number of research samples was 96 respondents who were consumers of cv smart semarang. The technique used in this study using purposive sampling technique. Quantitative analysis results include validity test,reliability test,classic assumption test (normality test,heteroscedasticity test and multicollinearity test), multiple linear regression test and the last hypothesis test using the T test, F test and the coefficient of determination (R2).  The research results show that service quality, product quality and price have a positive and significant. With the following regression equation Y = 0,222 X1+0,284 X2+0,391 X3. And the magnitude of the coefficient of determination (R2) is 0,609 which means 60,9 percent of consumer satisfaction is influenced by service quality,product quality,and price. 

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