cover
Contact Name
Mutinda Teguh Widayanto
Contact Email
mutindateguh@upm.ac.id
Phone
+62335-422715
Journal Mail Official
ecobuss@upm.ac.id
Editorial Address
Jl. Yos Sudarso, Pabean Dringu Probolinggo Jawa Timur
Location
Kab. probolinggo,
Jawa timur
INDONESIA
Jurnal Ilmiah Ecobuss
ISSN : 23379340     EISSN : 27228622     DOI : https://doi.org/10.51747/ecobuss
Core Subject : Economy,
Jurnal Ecobus adalah hasil penelitian dan hasil pemikiran dari Civitas Fakultas Ekonomi dan pihak luar yang berminat pada perkembangan ilmu ekonomi serta terbit secara berkala setiap bulan maret dan bulan september pada tahun 2015 dan akan terbit secara berkala setiap dua kali dalam satu tahun
Arjuna Subject : -
Articles 144 Documents
Pengaruh Modal Usaha dan Strategi Pemasaran terhadap Volume Penjualan pada Pelaku UMKM Mitra Mandiri Brebes Slamet Bambang Riono; Moh. Nurizki; Dumadi Dumadi; Muhammad Syaifulloh; Hendri Sucipto
Ecobuss Vol 11 No 1 (2023): Jurnal Ilmiah Ecobuss Volume 11, Nomor 1, Maret 2023
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v11i1.1129

Abstract

Abstract The sales volume of MSME players in the Mitra Mandiri group is declining. Sales volume is one of the determining factors that greatly affects the achievement of net profit, while profit or profit is an important means for the survival of a business. This research uses a quantitative approach with explanatory research through associative research. Data were obtained using a) primary documents in the form of questionnaire answers from respondents, b) literature studies derived from several literature and other supporting readings. The results of this study found the value of the correlation coefficient of R Square of 0.637 and the value of the double coefficient of determination R2 = 0.798 and adjusted R Square of 0.630. The coefficient of determination of 0.637 states the amount of contribution of business capital (X1) and marketing strategy (X2) of 63.70% to the sales volume (Y) of MSME players of Mitra Mandiri Brebes. The correlation coefficient of 0.637 states the simultaneous influence of independent variables of business capital and marketing strategies on dependent variables of sales volume. Based on the regression equation 27.745 + 0.231 X1 + 0.451 X2. it can be interpreted that each increase in the units of the business capital variable (X1) and marketing strategy (X2) will increase the variable sales volume by 0.231 units of working capital, plus 0.451 units of marketing strategy, at a constant of 27.745. Keywords: Business Capital, Marketing Strategy, Sales Volume
Analisis Penerapan Pajak E-Commerce Sebagai Upaya Ekstensifikasi Pajak Guna Meningkatkan Pendapatan Negara Nurul Mahmudah; Risnaningsih Risnaningsih; Hari Purnomo
Ecobuss Vol 11 No 1 (2023): Jurnal Ilmiah Ecobuss Volume 11, Nomor 1, Maret 2023
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v11i1.1165

Abstract

ABSTRACT This research was created with purpose to decipher more intensively about the study of e-commerce tax. The extension of tax scope in commercial sector including e-commerce was implemented for increasing revenue of the states. This study become important topic to discuss based on the fact of majority of people are inseparable from internet for doing daily activities including finished goods and services transaction. Because of that rapid development can be a chance to increase state revenue from tax imposition and management to that sector. For methods which applied in this research will use qualitative and descriptive approach. Qualitative menas the researcher will observe the object that become the main focus of the research directly. After that the result of observation will be described in some sentences that already arranged in a such way for explaining and discuss the research object more clearly. Next for gathering the data, researchers use both of type data consist of primary and secondary data. For primary, researcher obtained by interviewing some source persons. Meanwhile for secondary data, researchers gather them from any kind of competent books. Then from the processing and explaining of gathered data will enter to the analyzing stage. This analyzing activty involve some aspects for example : calculating the estimation of tax quantity that can be obtained by state from e-commerce and study furthermore about any kind of facts from primary and secondary data for doing mix and match become whole explaination. From those systematics analysis, researchers able to get into conclusion. In general, this research shows that tax imposition for e-commerce sector as an effort to increase state revenues can be held by 3 phases, they are : preparation phase, execution phase, and evaluation phase. Beside that for maintaining the management of e-commerce tax thus Directorate General of Taxation as the tax management authorized institution needs to w cooperate with the Center for Financial Transaction Reporting and Analysis (PPATK) and the Ministry of Communications and Information Technology. Keywords: e-commerce, extensification tax state revenue
Akuntabilitas Kecepatan dan Ketepatan Penggunaan APD Desa di Desa Pakijangan dan Karangjatianyar, Wonorejo, Pasuruan Devi Ika Irawati; Cakti Indra Gunawan; Cahyo Sasmito
Ecobuss Vol 11 No 1 (2023): Jurnal Ilmiah Ecobuss Volume 11, Nomor 1, Maret 2023
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v11i1.1330

Abstract

The village as the smallest government system needs to manage its finances properly to support village development and improve people's welfare. This study aims to describe and analyze the mechanisms, factors, and models for implementing village Treasurer and Operator accountability to increase the speed and accuracy of using Village Budgets in Pakijangan Village and Karangjatianyar Village, Wonorejo District, Pasuruan Regency. This study uses a qualitative method by collecting primary and secondary data directly on the Village treasurer and Operators from January to March 2022. The results of this study are that the mechanism for implementing accountability by Village treasurer and Operators is carried out by fulfilling 5 (five) dimensions, namely transparency, accountability, control, responsibility, and responsiveness. Supporting factors are timely village financial reporting, transparency and accountability for village financial management while inhibiting factors are the lack of understanding of village officials in village financial reporting and frequent changes in village officials. The accountability model for using the Village Budget in Pakijangan Village and Karangjatianyar Village involves the role of the Camat, Village Government, and General Binwas Parties, by carrying out evaluations. Suggestions for future researchers are to discuss the components of village financial management in detail.
Faktor-Faktor Yang Berpengaruh Terhadap Pendapatan Petani Jeruk Di Junrejo Kota Batu Anna Ismawati; Cakti Indra Gunawan; Eri Yusnita Arvianti
Ecobuss Vol 11 No 1 (2023): Jurnal Ilmiah Ecobuss Volume 11, Nomor 1, Maret 2023
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v11i1.1337

Abstract

This study aims to determine several factors that influence the income of citrus farmers in Junrejo District, Batu City. The research method used is quantitative, with data collection methods in the form of observation, documentation and questionnaires. From the results of multiple regression data processing, it shows that the factors that have a positive and significant effect in this study are farmer capital and labour (farming workers), while the length of farming does not significantly influence the increase in citrus farmer income in Junrejo District, Batu City. Thus, the length of business cannot guarantee an increase in the income of citrus farmers in Junrejo District, Batu City, which is dominant, namely farmer capital. Keywords: Income, Citrus Farmer, Batu City
Peranan Literasi Wirausaha, Literasi Digital dan Pengalaman Keluarga dalam Mendukung Minat Wirausaha di Kalangan Mahasiswa Mutinda Teguh Widayanto; Raihan Wishal Nafis; Angel Agus Trifanto; Kamilah Kamilah
Ecobuss Vol 11 No 1 (2023): Jurnal Ilmiah Ecobuss Volume 11, Nomor 1, Maret 2023
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v11i1.1338

Abstract

The purpose of this research is to analyze the factors that can support entrepreneurial interest among students. This is very important to do considering the growing interest in entrepreneurship among students will encourage independence in doing business and not relying on other parties for work. The factors studied were Entrepreneurial Literacy, Digital Literacy and Family Experience. This study was conducted on students of the Faculty of Economics, University of Panca Marga in Probolinggo, East Java. This research method is descriptive and causal associative and takes a sample of 53 respondents, the data collection method uses a questionnaire and the sampling technique uses purposive sampling. The analytical tool used is a questionnaire test consisting of reliability test, classic assumption test, multiple regression test, determination test, hypothesis test consisting of t test, F test and dominance test. The results of the study show that Entrepreneurial Literacy, Digital Literacy and Family Experience partially and simultaneously influence entrepreneurial interest among students and family experience is the dominant factor in supporting entrepreneurial interest among students.
Pengukuran Kinerja Keuangan Menggunakan Alat Ukur Economic Value Added (EVA) Dan Market Value Added (MVA) Umi Rahma Dhany; Hery Koeshardjono; Indah Agustin
Ecobuss Vol 11 No 1 (2023): Jurnal Ilmiah Ecobuss Volume 11, Nomor 1, Maret 2023
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v11i1.1339

Abstract

The purpose of this research is to find out the results of financial performance based on the method of Economic Value Added (EVA) and Market Value Added (MVA) in companies in the pharmaceutical sub-sector in 2016-2020. The type of research used is descriptive quantitative, with the variable Economic Value Added (EVA) and Market Value Added (MVA). The population in this research are pharmaceutical sub-sector companies listed on the IDX. The sample selection used the purposive sampling technique and seven companies were selected that met the criteria set by the researcher. The results show that there four companies whose Economic Value Added (EVA) value is positive or > 0 then it can be said to be able to create economic added value for the company so that financial performance can be said to be good and all companies have a positive Market Value Added (MVA) value or > 0 indicating it can increase the value of capital so that financial performance can be said to be good.
Manajemen Sosialisasi Inseminasi Buatan untuk Peningkatan Pemahaman Masyarakat Di Desa Pakijangan, Wonorejo, Kabupaten Pasuruan Sidi Asmadi; Cakti Indra Gunawan; Budi Santosa
Ecobuss Vol 11 No 1 (2023): Jurnal Ilmiah Ecobuss Volume 11, Nomor 1, Maret 2023
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v11i1.1341

Abstract

The change in the paradigm of thinking from traditional to modern has changed the way of life of the people, especially people who make a living as breeders. Therefore, there is a need for research on Efforts to Increase Community Understanding of Adopting Artificial Insemination (AI) in Cattle in Pakijangan Village, Wonorejo District, Pasuruan Regency. This study used a descriptive method, with a slovin sampling of 120 respondents. Data analysis includes descriptive analysis and multiple linear regression analysis. The results showed that the education level of the farmer did not affect the farmer's understanding of artificial insemination (AI) and his success in accessing information did not show a significant effect on the farmer's understanding of AI.
Pengaruh Self Leadership Dan Kematangan Emosi terhadap Disiplin Kerja Yosua Sagala; Arif Murti
Ecobuss Vol 11 No 2 (2023): Jurnal Ilmiah Ecobuss, Volume 11, Nomor 2, September 2023
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v11i2.1577

Abstract

This study aims to determine the effect of self leadership and emotional maturity on employee one of many sharia bank in Pematangsiantar city. This is a quantitative research that use questionnaire as a tool to get data. The questionnaire was distributed to all 32 employees of one of sharia bank in Pematangsiantar city. Researcher use IBM SPSS Statistics 25 to analysed the data. Based on the assumption of alpha 5%, the results show that self leadership together with emotional maturity has a positive effect which means that if self leadership and emotional maturity were to increased then work discipline will increase to. If self leadership were to increased by 1 unit, then work discipline will increase by 54.5%, and if emotional maturity also were to increased by 1 unit, then work discipline will increase by 27.8%.
Peran Koperasi Syariah Dalam Pengembangan Usaha Mikro Kecil (UMK) Pada KOSSUMA Kota Jambi Rezky Dwi Putri; Rafidah - -; Ahmad - Syahrizal
Ecobuss Vol 11 No 2 (2023): Jurnal Ilmiah Ecobuss, Volume 11, Nomor 2, September 2023
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v11i2.1643

Abstract

Sharia cooperatives have a strategic role in growing the real sector, especially in micro-scale businesses and with sharia principles. Cooperatives are business institutions that empower small communities by paying attention to aspects such as justice, togetherness, kinship and shared prosperity. Cooperatives play an important role in helping the development of Small and Micro Enterprises (UMK), one of which is their role in channeling funds to business actors who find it difficult to obtain financing for their businesses. The purpose of this study was to find out the role of KOSSUMA, supporting factors related to the role of KOSSUMA, the obstacles encountered and find out the solutions that KOSSUMA did in assisting the development of UMK. Qualitative research methods with a descriptive approach, using a sample selection technique with provisions on the characteristics and characteristics of the research object. Data collection techniques, namely interviews and documentation. The results of the research show that KOSSUMA's role in helping business development as a collector and channeling of funds like other financial institutions has been very helpful for small micro business actors. The supporting factor for KOSSUMA is to make it easier for MSEs to apply for capital loans with easy conditions. KOSSUMA's obstacle was capital constraints. KOSSUMA's solution is to provide sufficient capital and help in terms of marketing in a way such as there are events held in Jambi City so that business people can sell their products there and reach consumers to make it easier. Keyword: Sharia cooperatives, development, MSEs (Micro Small Enterprises)
Pengaruh Penerapan GCG dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Moderating Mitha Otik Wiraswati; Nikma Yucha; Cholifatul Janah
Ecobuss Vol 11 No 2 (2023): Jurnal Ilmiah Ecobuss, Volume 11, Nomor 2, September 2023
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v11i2.1674

Abstract

This study alims to deltelrminel thel elffelct of implelmelnting good corporaltel govelrnalncel alnd compalny sizel on firm valluel with finalnciall pelrformalncel als al modelralting valrialblel in Cigalrelttel Sub-Selctor Malnufalcturing Compalniels Listeld on thel Indonelsial Stock Elxchalngel in 2019-2021. This relselalrch is calusall alssocialtivel, thel typel of daltal useld is qualntitaltivel daltal, elspelciallly daltal thalt is elstimalteld als numbelrs or numbelrs alnd is selcondalry daltal. Thel salmpling telchniquel usels al purposivel salmpling telchniquel. Selcondalry daltal procelssing wals calrrield out using IBM SPSS 26. Thel relsults of this study elxplalin thalt thel R Squalrel valluel is 0.626 or 62.6% which indicaltels al simultalnelous influelncel beltweleln thel Good Corporaltel Govelrnalncel alnd Compalny Sizel valrialblels on thel Corporaltel Valluel valrialblel which is modelralteld by thel Finalnciall Pelrformalncel valrialblel of 62.6% alnd thel relst alddeld up to 27.4. % influelnceld by othelr valrialblels. Keyword: Good Corporaltel Govelrnalncel, Compalny Sizel, Corporaltel Valluel, Finalnciall Pelrformalnce