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
Penyusunan dan Penerapan Laporan Keuangan bagi Usaha Mikro, Kecil, dan Menengah Berdasarkan Standart Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada UMKM Batik Arum Manis Kota Probolinggo Riyanda Maghfiratun Hasanah; R. Hery Koeshardjono
Ecobuss Vol 5 No 2 (2017): Ecobuss September 2017
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

This study aims to determine the application of SAK ETAP in the preparation of financial statements SMEs Arum Manis Batik in District Jati Mangunharjo Urban Village Probolinggi East Java. This type of research is action research. Based on the data result of the research, it is known that in UMKM Batik Arum Manis did not record the financial statement at all, the owner only keeps the evidence of the financial transaction in the form of sales note of batik and the purchase note of materials for batik. Data analysis techniques, which are used are data reduction, data presentation, and withdrawal of conclusions or verification. And reinforced by content analysis techniques with discourse method. The results of this study indicate that the UMKM Batik Arum Manis has not done the preparation and application of financial statements on its business, whereas according to the Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) there are five types of financial statements that must be applied to each UMKM ie balance sheet, income statement, Statement of changes in equity, cash flow statement, and notes to the financial statements. Keywords: Financial Statement, SAK ETAP, UMKM.
Akuntabilitas Pengelolaan Alokasi Dana Desa (Studi Kasus Di Desa Karangrejo Kecamatan Gumukmas Kabupaten Jember Tahun 2017) Maghfiroh Noviandari; Diyah Probowulan; Astrid Maharani
Ecobuss Vol 6 No 1 (2018): Ecobuss Maret 2018
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

This research aims to evaluate the management accountability of Village Fund Allocation which consists of planning, implementation, administration, reporting, and accountability conducted by Karangrejo Village, Gumukmas Subdistrict, Jember Regency in 2017. This research is a qualitative research through a preliminary survey to the object of research, interview, and documentation . The results of this study indicate that the management of Village Fund Allocation in Karangrejo Village is accountable and transparent in the planning, implementation, administration, reporting, and accountability stages. Village Fund Allocation planning is evaluated through discussion forum at the village level. Disbursement of procedures and distribution of Village Fund Allocation is in accordance with the rules of Jember Regent's Regulation No. 39 of 2017. Accountability report of the Village Fund Allocation implementation realization is integrated with APBDes accountability. Also supported by people who actively participate in rural development. Keywords: Accountability, Allocation Fund Village, Management, Transparency
Pengaruh Likuiditas, Solvabilitas, Profitabilitas dan Nilai Pasar Terhadap Harga Saham Sektor Industri Dasar dan Kimia Di Bursa Efek Indonesia Periode 2013-2016 Muhammad Mukhsin; Ninik Lukiana; Hartono Hartono
Ecobuss Vol 6 No 1 (2018): Ecobuss Maret 2018
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

The purpose of this research is to find the influence of liquidity, solvability, profitability, and market value of stock prices the industrial sector base and chemical in Indonesia stock exchange 2013-2016 period, whether partial and simultaneously, and to know variables influential dominant to share prices. The methodology used is statistics method linear regression multiple. The sources and types of the data used were internal data and secondary in the form of the annual financial report. The sample techniques used in research is sampling purposive, and produce 20 firms as the sample. The research results show simultaneously variable liquidity and the solvability has no significant impact on the price of the stock, variable while reducing the market value of significant impact on the price of the stock with a variable that exerts influence dominant is the market value of. Simultaneously liquidity , the solvability , its satisfactory profitability as, and the market value of significant impact on the price of the stock coefficient of determination (r square) obtained value of 0,400 which indicates that 40% stock prices can be explained by liquidity, the solvability, its satisfactory profitability as, and the market value of the remaining 60% stock prices influenced by other variables subjects in this study. The limited number of this research is only examines the influence of liquidity, the solvability, its satisfactory profitability as, and the market value of a stock on the prices. While the other variables that affect the price of the stock is expected to researched by next researchers. Keyword: Liquidity, Solvability, Profitability, Market Value, Stock Prices.
Dampak Sosial dan Ekonomi Destinasi Wisata Kota Di Kawasan Ruang Publik Berdasarkan Perspektif Pengunjung Nawangsih Nawangsih
Ecobuss Vol 6 No 1 (2018): Ecobuss Maret 2018
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

The square not only serves as a marker of the location of the central government but rather becomes an alternative tourist destination that is characteristic of an area, in the form of city tourism. The research objective is to identify the attractiveness of city tourist destinations in the area of public space and to find out the perspective of visitors of the impact of social and economic tourism destination on the public space area. The research method uses a qualitative approach. The method of data collection uses interviews, observation /documentation, and documentation. Data collection techniques use accidental sampling. Data analysis techniques consist of: data collection, data reduction, data presentation, and conclusion drawing. The results show that the square as a city tourist destination in the public space area has certain features both in terms of its natural atmosphere, and the existence of supporting facilities, in this location. The visitor's perspective on the square shows visitors have a good response, the condition of a square with the different activity in there, giving a more option for the visitor to activity, although give the alternative city destination of interest for the visitor. The social impact in the giving the place to society with the different background, and the economic impact for square area as a public area that is to create an opportunity for the street vendors to sale the variant product to visitors.. But the comfortable for visitors is distrubtive because of the garbage from the activity of visitors after they buying product from the street vendors in surrounding car-free day location Keywords: City tourism, Public Space, Visitors
Pengaruh Dimensi Bauran Promosi Terhadap Keputusan Pembelian Kartu Perdana Telkomsel M. Syarif Hidayatullah Elmas; Hermanto Hermanto; Agung Yatiningrum; Nurul Mega Rosita; Elok Mia Rianti
Ecobuss Vol 6 No 1 (2018): Ecobuss Maret 2018
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

The purpose of this study is to determine the effect of promotional mix dimensions on the purchase decisions Telkomsel starter cards among students of the FE, UPM Probolinggo. Aspects covered in the promotion mix include advertising, personal selling, public relations, sales promotion, and direct marketing of Telkomsel's starter pack. Factors of the purchasing decisions discussed include decisions about product types, product decisions, brand decisions, sales decisions, product decisions, purchasing decisions, and decisions about how to pay. The population of this study is all students of Faculty of Economics who use Telkomsel prime card. Of these populations, taken some students as a sample of research that is 40 students. This study uses a statistical calculator tool that is SPSS 22. The most significant influential promotion mix is ​​personal selling and direct marketing. In addition, about 42.4% of independent variables (X) affect the dependent variable (Y), while 57.6% is explained by other factors outside the variable. Keywords: Advertising, Personal Sales, Public Relations, Sales Promotion, Direct Marketing, and Purchase Decision.
Pengaruh IESQ (Intelektual, Emosional And Spiritual Quotient) Terhadap Komitmen Organisasional Pada CV. Mitra Widyatama Probolinggo Judi Suharsono; Yuda Ria Pratama
Ecobuss Vol 6 No 1 (2018): Ecobuss Maret 2018
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

The Aim of this research are: 1) To investigate the influence IESQ (Intellectual, Emotional and Spiritual Quotient) simultaneously and partially on Organizational Commitment on the CV. MitraWidyatama Probolinggo. Writing of this, researchers used quantitative research analysis with the causal associative approach and take a sample of 78 respondents, the data collection methods using questionnaires and sampling techniques using saturated sampling. Results of the study show the whole item Test Validiitas valid question that is above 0.223 and the results showed a Test Reliability Reliable is above 0.60. Partial Test Intellectual Quotient (X1) to demonstrate organizational commitment is partially affected by Value tcount> t table (4.452> 1.992) (sig. 0.028 <0.05). Emotional Quotient Test (X2) to demonstrate organizational commitment is partially affected by a count value ≥ table (7.096 ≥ 1.992) (sig. 0.000 ≤ 0.05). And Spiritual Quotient Test (X3) on organizational commitment showed partial effect Rated hitung ≥ table (5.352 ≥ 1.992) (sig. 0.028 ≤ 0.05). Correlation Analysis of Multiple Retrieved number R of 0.736, indicating that there is a very strong relationship. Determination Analysis Retrieved number R2 (R Square) of 0.541, indicating that the percentage contribution of the influence of the independent variable on the dependent variable of 54.1%. This study supports the results of research conducted by Zakiah (2013), Ervita (2016) and Tobias (2017). Keywords: Intellectual Quotient, Emotional Quotient, Spiritual Quotient and Organizational Commitment.
Pengaruh Current Ratio (CR), Debt To Equity Ratio (DER), Net Profit Margin (NPM) dan Return On Investment (ROI) Terhadap Harga Saham Pada Perusahaan Makanan dan Minuman Yang Terdaftar DI Bursa Efek Indonesia (BEI) Tahun 2013-2016 Seger Priantono; Joni Hendra; Nova Dwi Anggraeni
Ecobuss Vol 6 No 1 (2018): Ecobuss Maret 2018
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh secara simultan, parsial dan dominan antara Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), dan Return On Investment (ROI) terhadap harga saham pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2106. penelitian asosiatif kausal. Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia yaitu yang berjumlah 17 perusahaan, sampel yang digunakan 13 perusahaan dengan data pengamatan selama 11 tahun yaitu tahun 2013-2016 atau sebanyak 44 data penelitian. Metode analisis berupa analisis regresi berganda Hasil penelitian menunjukkan pengaruh antara Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), dan Return On Investment (ROI) secara simultan terhadap harga saham, dilihat dengan nilai Fhitung > Ftabel (3,110 > 2,58), secara parsial antara Current Ratio (CR) terhadap harga saham dengan nilai thitung > ttabel (2,901 > 2,015), Debt to Equity Ratio (DER) terhadap harga saham, dengan nilai thitung > ttabel (2,235 > 2,015). Tidak ada pengaruh secara parsial antara Net Profit Margin (NPM) terhadap harga saham, dengan nilai thitung < ttabel (0,320 < 2,015). Tidak ada pengaruh secara parsial antara Return On Investment (ROI) terhadap harga saham, dengan nilai thitung < ttabel (-0,212 < 2,015). Dari hasil penelitian ini, keempat variabel menunjukkan bahwa Standardizerd coefficients beta terbesar adalah variable Current Ratio (CR) senilai 6,33 sehingga variabel yang paling berpengaruh dominan terhadap harga saham adalah variabel Current Ratio (CR). Kata-kata Kunci : Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), dan Return On Investment (ROI).
Analisis Efisiensi Pemulihan Biaya Penuh Dalam Meningkatkan Pendapatan (Pada Perusahaan Daerah Air Minum Kabupaten Banyuwangi) Yosky Margaretha Claudia Putri; Diyah Probowulan; Astrid Maharani
Ecobuss Vol 6 No 2 (2018): Ecobuss September 2018
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

ABSTRACT The aims of this study are to analyze the efficiency of Full Cost Recovery to increase revenue. This research was conducted at PDAM Banyuwangi. The type of this research is descriptive by quantitative data. The type of data is used subject and documentary. The data source is used in primary data. Data collection techniques which used in this study by using interview and literature study methods. Data analysis technique in this research is used analysis of variance of budget and production cost. The results of the research show that the cost incurred PDAM Banyuwangi more profitable (favorable) despite the increase in costs each year that causes the difference in each year. Keywords: Analysis of Variance, Efficiency, Full Cost Recovery, Revenue.
Optimalisasi Dividen Pada Perusahaan Yang GO Publik di Bursa Efek Indonesia Sukma Irdiana
Ecobuss Vol 6 No 2 (2018): Ecobuss September 2018
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

The functions of finance are investment decisions, funding decisions, and dividend policies. Dividend policy is a decision on profit sharing from the company. Dividend policy is a difficult decision for the company. Because the company must be able to share dividends in accordance with the expectations of investors. Investors expect profits as a result of their investments. On the other hand dividend distribution is expected not to affect the survival of the company. Due to the high dividend payout is less favored by management because it will reduce management utility caused by the smaller funds that are within the scope of management control. The purpose of this study is to determine the effect of solvency, liquidity, profitability, growth rate, and investment opportunities affect the company dividend policy in Indonesia Stock Exchange 2010-2015 period, either partially or simultaneously. Sample selection method used is purposive sampling and analysis model used is multiple linear regression analysis. The results showed that partially DER and IOS significantly affected the House. While CR, ROA and Assets Growth have no significant effect on DPR. Simultaneously DER, CR, ROA, Assets Growth and IOS simultaneously affect the House. The coefficient of Determination (R Square) of 21.2% and the rest of 78.8% influenced by other variables that have not been studied in this study. Keywords : DER, CR, ROA, Assets Growth dan IOS
Analisis Kinerja Realisasi Anggaran Dalam Belanja Daerah Pemerintah Probolinggo Nur Hasanah; Elok Dwi Vidiyastutik
Ecobuss Vol 6 No 2 (2018): Ecobuss September 2018
Publisher : Fakultas Ekonomi Universitas Panca Marga

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Abstract

The research was conducted at the Regional Revenue, Financial and Asset Management Agency (BPPKAD) of Probolinggo City with the aim of analyzing the performance of the budget realization in the regional expenditure of the Probolinggo City Government. the type of research used is quantitative descriptive, the data used from the 2013-2017 fiscal year. The results show the difference between the budget and the realization of spending has a significant difference when seen from the nominal, for growth is always changing or not, for harmony analysis for the last period shows improvement in realizing shopping spending, and for the calculation of shopping efficiency ratios of in 2013 to 2017 the City of Probolinggo Government has made savings which resulted in a SILPA surplus (Over Time Budget Calculation) which is good to use the following year. Keywords: Performance, Budgets Realization, and Regional Expenditures

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