ECONOMOS : Jurnal Ekonomi dan Bisnis
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<![CDATA[PROFITABILITAS, AGRESIVITAS PAJAK DAN KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ]]>
<![CDATA[Ramadhan, Abid]]>;
<![CDATA[Amrin, Arfan]]>
<![CDATA[ Economos : Jurnal Ekonomi dan Bisnis Vol 2, No 2 (2019): ECONOMOS : Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Parepare ]]>
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DOI: 10.31850/economos.v2i2.521
<![CDATA[As far as the presence of CSR in Indonesia from 1980 to the present, the effectiveness and efficiency of CSR fund management still have many shortcomings in its implementation. This is because the motivation for disclosure of CSR in Indonesia is suspected only to maintain a good reputation for shareholders. Besides, with the issuance of Law Number 40 of 2007 concerning the obligations of Limited Liability Companies, companies are considered to only comply with these government regulations.The purpose of this study was to examine the effect of Profitability, Tax Aggressiveness and Environmental Performance as an independent variable on Corporate Social Responsibility Disclosure as the dependent variable. The population in this study are companies registered in the Jakarta Islamic Index (JII) during the period 2013-2017. Data collection techniques using purposive sampling method. Data were analyzed using multiple linear regression. The results of this study indicate that Tax Profitability and Aggressiveness do not affect Corporate Social Responsibility Disclosure while Environmental Performance affects Corporate Social Responsibility Disclosure.]]>
<![CDATA[ANALISIS PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, INVESTASI DAN PENGELUARAN PEMERINTAH TERHADAP PERTUMBUHAN KONOMI KOTA PAREPARE ]]>
<![CDATA[Suhardi, Dayu]]>
<![CDATA[ Economos : Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2018): ECONOMOS : Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Parepare ]]>
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DOI: 10.31850/economos.v1i2.574
<![CDATA[This study analyzes Regional Original Income , Funds of Balance, Investment and Government Expenditure Funds are independent variables in this study. This study aims to determine the effect of Regional Original Revenue, Balancing Funds, Government Investment and Spending on the Economic Growth of Parepare City. The economic growth data used is the constant value of Gross Regional Domestic Product. Secondary data on the variables of Economic Growth and independent variable data were taken from the Central Statistics Agency of the City of Parepare for the period 2007-2016. This research uses quantitative descriptive analysis method with multiple regression analysis approach. The results showed that partially the Regional Original Revenue, Balancing Fund variables had a positive but insignificant effect. Whereas Government Investment and Expenditures are partially negative but not significant to Economic Growth. Furthermore, simultaneously Regional Original Revenue, Fund balance, Investment and Government Expenditures have no significant effect on Economic Growth.]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMPENGARUHI SERAPAN ANGGARAN PADA DINAS PEKERJAAN UMUM KOTA PAREPARE ]]>
<![CDATA[Jumriani, Jumriani]]>
<![CDATA[ Economos : Jurnal Ekonomi dan Bisnis Vol 1, No 3 (2018): ECONOMOS : Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Parepare ]]>
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DOI: 10.31850/economos.v1i3.563
<![CDATA[This studyentitled ?Analysis of Factors Affecting the Low Budget Absorption at the Public Works Office of the Parepare City?. This study aims to examine the effect of planning documents, administrative records, human resources, and inventory money on the absorption of the budget at the Public Works Office of the Parepare City. Data collection techniques used in this study is interviews, documentation and questionnaires. The population in this study was as crowded as employees at the Public Works Agency, which amounted to 60 respondents. This study uses multiple linear regression analysis. The results of this study indicate that planning documents, administrative records, human resources, and inventory money have a significant effect on budget absorption of 63.9% and the remaining 36.1% is influenced by other factors not included in this study.As for other factors that influence namely procurement documents, procurement of goods and services, regulations and factor tenders or auctions. Variables that have more influence on budget absorption are planning documents.]]>
<![CDATA[PENGARUH LINGKUNGAN PENGENDALIAN TERHADAP FRAUD PADA LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA PAREPARE ]]>
<![CDATA[Jumriani, Jumriani]]>;
<![CDATA[Anwar, Anwar]]>
<![CDATA[ Economos : Jurnal Ekonomi dan Bisnis Vol 2, No 2 (2019): ECONOMOS : Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Parepare ]]>
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DOI: 10.31850/economos.v2i2.527
<![CDATA[The Government Internal Control System (GICS), which is considered weak and inappropriate, can commit fraud. The author takes the title "The Effect of Control Environment on Fraud in the Report on Local Government Finances of Parepare City".This research was conducted with the aim of finding out whether or not the influence of the controlenvironmenton organizational structure and human resource policy variables on fraud in the Report on Local Government Finances of Parepare City. The purpose of this study is expected to provide insight, knowledge about the detection of indications of fraud in the report on local government finances and provide evidence of control environment influences in the government internal controls that can provide opportunities for financial statement fraud. The research method used is quantitative descriptive method. To obtain the results of this study, researchers conducted data collection at the Regional Secretariat of Parepare City by distributing one questionnaire to each employee, then the data obtained were processed using the SPSS For Windows Version 21 application with data processing techniques, namely multiple linear regression.The results of this study indicate that the control environment in the organizational structure policy has a positive effect on efforts to detect indications of fraud in the Human Resources Agency (HRA) of Parepare City.The influence of the control environment in human resource policies has a significant influence on efforts to detect indications of fraud.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI KEPUASAN PELANGGAN LISTRIK PRABAYAR PADA PT. PLN (PERSERO) UNIT INDUK UP3 PAREPARE ]]>
<![CDATA[Wahyuddin, Hilmawati]]>
<![CDATA[ Economos : Jurnal Ekonomi dan Bisnis Vol 2, No 1 (2019): Economos : Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Parepare ]]>
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DOI: 10.31850/economos.v2i1.471
<![CDATA[This study discusses understanding service, quality, price, and emotional factors on customer satisfaction. The data collection techniques used in this study are Observation, Interview, Questionnaire and Documentation. The research sample is payment of 100 customers who use prepaid electricity. Data analysis techniques in this study used multiple linear analysis techniques. Based on the results of research that has been done carried out on the results of the analysis that is estimated Based on the results of the analysis obtained factors that increase customer satisfaction with service Y. However, service, quality, price, emotional factors that simultaneously affect customer satisfaction (Y).]]>
<![CDATA[ANALISIS EFISIENSI DAN EFEKTIVITAS PENERIMAAN PAJAK DAN RETRIBUSI IZIN BERBAYAR PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU KABUPATEN SIDENRENG RAPPANG ]]>
<![CDATA[Arham, Arham]]>
<![CDATA[ Economos : Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2018): ECONOMOS :Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Parepare ]]>
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DOI: 10.31850/economos.v1i1.581
<![CDATA[Salah satu sumber dari penerimaan pajak dan retribusi yaitu berasal dari sektor perizinan yang merupakan bagian dari jenis pajak dan retribusi daerah. Sebagai salah satu jenis dari sumber pendapatan daerah maka perlunya efektivitas dan efisiensi terhadap penerimaan pajak dan retribusi terhadap penerimaan izin berbayar ini sangat dibutuhkan sebagai suatu ukuran apakah penggunaan barang dan jasa yang dibeli dan digunakan oleh perangkat pemerintah yang bersangkutan dapat mencapai manfaat tertentu serta menunjukkan pada taraf tercapainya hasil yang secara sederhana dapat dijelaskan bahwa apakah target atas harapan pemerintah tersebut dapat dicapai sesuai dengan kebutuhan yang direncanakan yaitu dengan cara membandingan antara keluaran dan hasil. Berdasarkan hasil pengamatan yang telah dilakukan, tingkat penerimaan retribusi dan pajak izin berbayar yang terdapat di Kantor Pelayanan Terpadu Satu Pintu mengalami fluktuasi (naik turun) pada beberapa jenis izin. Meskipun penerimaan yang terjadi mengalami fluktuasi namun berdasarkan data yang ada pada tingkat pendapatan yang diterima dari pajak dan retribusi izin berbayar setiap tahunnya kenaikan yang cukup signifikan. Penelitian ini beranjak dari sebuah masalah pada Dinas Penanaman Modal Dan Pelayanan Terpadu Satu Pintu Kabupaten Sidrap.Teknik pengumpulan data yang dilakukan dalam penelitian ini yaitu Observasi dan dokumentasi. Adapun analisis yang digunakan untuk mengetahui tingkat efisiensi pada izin berbayar yaitu dengan menggunankan analisis rasio efisiesi serta analisis rasio efektivitas. Dari hasil pembahasan izin berbayar yang terdapat pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu pada tahun 2013 hingga 2016, dapat disimpulkan bahwa tingkat realisasi yang meningkat setiap tahunnya tidak sesuai dengan tingkat efektivitas setiap tahunnya Hasil dari analisis data menunjukkan bahwa tingkat efektivitas penerimaan pajak dan retribusi izin berbayar pada tahun tahun 2013 kurang efektif dengan nilai sebesar 81%, kemudian pada tahun 2014 naik menjadi 99% menjadi cukup efektif selanjutnya pada tahun 2015 tingkat efektivitanya turun menjadi kurang efektif dengan nilai hanya sebesar 86% dan naik pada pada tahun 2016 menjadi sangat efektif dengan nilai efektivitas sebesar 106%.]]>
<![CDATA[PENGARUH BIAYA PROMOSI DAN TIKET ONLINE TERHADAP VOLUME PENJUALAN PADA PT PELNI (PERSERO) CABANG PAREPARE ]]>
<![CDATA[Kadir, Abdul]]>
<![CDATA[ Economos : Jurnal Ekonomi dan Bisnis Vol 1, No 3 (2018): ECONOMOS : Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Parepare ]]>
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DOI: 10.31850/economos.v1i3.568
<![CDATA[This research aims to Determine The Effect Of Promotioncosts And Online Tickets On Sales Volume At PT. PELNI (Persero) Parepare Branch. This research was conducted with the aim to determine the growth of promotion costs during 2011-2015 and the growth rate of online ticket sales during 2010-2015 and to determine the effect of promotion cost and ticket sales online on the volume of ticket sales at PT. PELNI (Persero) Parepare Branch. This research is expected to be a source of scientific studies in the field of accounting and can be an input for the PT. PELNI (Persero) Parepare Branch. This research was conducted at PT. PELNI (persero) Parepare Branch. This research method is quantitative research. The independent variables in this study are promotion costs (X1) and online sales (X2) with the dependent variable is the sales volume (Y). Data collection techniques used in this research are observations, namely direct observation of the object of research; documentation, namely collecting documents relating to research; and interviews, namely conducting question and answer to parties related to this research.]]>
<![CDATA[ANALISIS EFESIENSI BELANJA MODAL PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KOTA PAREPARE ]]>
<![CDATA[Nuryadin, Rusmin]]>
<![CDATA[ Economos : Jurnal Ekonomi dan Bisnis Vol 2, No 3 (2019): ECONOMOS : Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Parepare ]]>
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DOI: 10.31850/economos.v2i3.554
<![CDATA[This study aims to determine the efficiency of capital expenditure in 2013-2017. The data collection techniques used in this study are observation, interview, and documentation. Data analysis techniques in this study use efficiency efficiency ratio formula. Capital Expenditures are regional government expenditures whose benefits exceed one fiscal year and will increase regional assets or wealth and subsequently will add routine expenditure such as maintenance costs to general administration expenditure groups according to PP No. 71 of 2010. The results of the study that Capital Expenditures from 2013-2017 have been in efficient criteria. Where in 2013 it was categorized as efficient, in 2014, 2016, 2017 was categorized as quite efficient, and in 2015 it was categorized as very efficient.]]>
<![CDATA[FLYPAPER EFFECT DANA ALOKASI UMUM (DAU)DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH DI KOTA PAREPARE ]]>
<![CDATA[KS, Ishak]]>;
<![CDATA[Arafah, Rudy]]>;
<![CDATA[M, Hasnah]]>
<![CDATA[ Economos : Jurnal Ekonomi dan Bisnis Vol 2, No 2 (2019): ECONOMOS : Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Parepare ]]>
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DOI: 10.31850/economos.v2i2.522
<![CDATA[Unconditional grants that are proxied by the General Allocation Fund are determined based on the fiscal space, namely the fiscal needs minus the regional fiscal capacity and the basic allocation allocated as a lump (lump sum) from the central government. This study aims to determine the Flypaper Effect on General Allocation Fund (GAF) and Local Own Source Revenue (LOSR) towards regional expenditure of Parepare City. This research uses descriptive method, the research is conducted to find out the value of the independent variable, either one or more variables (independent) without making comparisons, or connecting with other variables.To find out the value of variables without making comparisons or connecting with other variables, where the variables in the study are regional income sourced from regional expenditure based on GAF and LOSR. The results showed that the Flypaper Effect occurred in the General Allocation Fund and Local Own-Source Revenue toward Regional Expenditure in the Regional Government of Parepare City in the 2014-2018 period. The Flypaper Effect occurs because in this case the General Allocation Fund is used first for Regional Expenditure rather than Local Own-Source Revenue.]]>
<![CDATA[PENGARUH SEKTOR PARIWISATA, SEKTOR INDUSTRI, DAN SEKTOR KEUANGAN TERHADAP PERTUMBUHAN EKONOMI KOTA PAREPARE ]]>
<![CDATA[Fitriani, Fitriani]]>
<![CDATA[ Economos : Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2018): ECONOMOS : Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Parepare ]]>
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DOI: 10.31850/economos.v1i2.575
<![CDATA[This study aims to determine the effect of the Tourism Sector, the industrial sector and the Financial Sector on the economic growth of Parepare City from 2004-2016. This type of research is quantitative research. The object of this study was the Regional Government of the City of Parepare, data collection techniques using documentation to collect reports on the 2004-2016 Gross Regional Domestic Product in the City of Parepare, and unstructured interviews with employees at the Parepare City Youth Youth Sports and Tourism Office, Parepare City Trade Office , The One Door City of Parepare Investment Services and Integrated Services Office, Parepare City Regional Finance Agency Office, and the Parepare City Central Bureau of Statistics Office. The results of this study indicate that (1) the tourism sector has a negative and significant effect on the economic growth of the city of parepare which is regressed as a whole, while the tourism sector has a positive and significant effect obtained from the simple regression method in which the research year is divided into two parts, namely the 2004 period 2011 and period II 2012-2016, (2) The Industrial Sector has a positive and significant effect on the economic growth of the city of Parepare, and (3) the Financial Sector has a negative and insignificant effect on the economic growth of the city of Parepare.]]>
