ECONOMOS : Jurnal Ekonomi dan Bisnis
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<![CDATA[PENGARUH CORPORATE SOCIAL RENSPONBLITIY (CSR) TERHADAP NILAI PERUSAHAAN PADA BANK BRI CABANG PAREPARE ]]>
<![CDATA[Darmawan, Darmawan]]>;
<![CDATA[Ikbal, Muh]]>
<![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.v2i3.551
<![CDATA[This type of research is classified as quantitative research. The study population was all 100 CSR traders registered in the Pare Beach area. The sampling technique is purposive sampling. The sample of this research is 50 companies. Data analysis with simple regression. The results of this study concluded that. Based on the results of tests conducted by t test the variable of corporate social responsibility significantly influence the variable value of the company as much as 60 percent. Then the coefficient of determination (R Square) of 0.600. This means that 60% of the company value variable can be explained by the independent variable, namely CSR, while the rest (100% - 60% = 40%) is explained by other causes outside the model.]]>
<![CDATA[TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN RETRIBUSI PARKIR DI RSUD ANDI MAKKASAU PAREPARE ]]>
<![CDATA[Ramadani, Amalia]]>
<![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.v2i1.473
<![CDATA[One of the revenues from user fees is parking services that can be collected by the regions. Therefore, the purpose of this study is to conduct a study of transparency and accountability in managing parking fees at the Regional Hospital of Andi Makkasau Parepare. Where Andi Makkasau Regional Hospital is the largest PAD contributor in the City of Parepare. The research conducted is describing data or information obtained by the author from the field and then concludes in the research report made. The type of data needed is qualitative data type, namely data in the form of an explanation of the management of parking fees in the Municipality of Parepare. Management of parking fees at Andi Makkasau Regional Hospital in the City of Parepare has been carried out transparently and accountably, where the interview results are related to the number of answers stating that they have been transparent and accountable. To increase PAD City PAD City, parking officers must manage parking fees transparently in coordination with the authorized SKP, especially the distribution of parking tickets. ]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KOTA PAREPARE ]]>
<![CDATA[Idrus, Irwan]]>
<![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.v1i1.583
<![CDATA[Tujuan dari penelitian ini adalah untuk analiyze: kinerja 1) keuangan kota Pare PDAM, 2) untuk menjawab permasalahan yang terjadi di PDAM kota Pare, yaitu apakah kinerja keuangan perusahaan mengarah pada kebangkrutan atau tidak. Dalam penelitian ini menggunakan teknik-teknik pengumpulan data pengamatan, dokumentasi dan wawancara. Desain penelitian ini adalah analisis deskriptif dan analisis kuantitatif untuk meninjau kinerja keuangan dari PDAM kota Pare meliputi 3 (tiga) belajar, yaitu rasio likuiditas, rasio aktivitas dan rasio profitabilitas serta untuk menilai tingkat Kepailitan menggunakan analisis Skor-Z. Teknik analisis data adalah analisis keuangan rasio likuiditas, profitabilitas, kegiatan dan menggunakan analisis multivarian. Dari Temuan ini, ditemukan bahwa kinerja keuangan PDAM kota Pare pada keuangan rasio mempunyai kinerja yang baik. Rasio PDAM kota Pare Skor-Z pada tahun 2014 adalah dalam posisi yang rawan itulah nilai z 1,34 ini dijadwalkan pada tahun hasil penjualan dapat mencakup produksi seluruh biaya dan jumlah nakal oleh masyarakat ini dapat dilihat dalam rasio aktivitas mana usia rata-rata piutang adalah 135 hari. Pada tahun 2015 berada dalam posisi yang rentan karena nilai Z di 1,20-2,90. Tingkat kinerja kesehatan telah meningkat selama 2016, PDAM begitu Parepare sangat jauh dari kebangkrutan.]]>
<![CDATA[PENGARUH KOMPETENSI, POLA KARIR DAN FUNGSI AUDITOR TERHADAP SERTIFIKASI PENJENJANGAN JABATAN FUNGSIONAL AUDITOR PADA KANTOR INSPEKTORAT KABUPATEN PINRANG ]]>
<![CDATA[Rahma, Rika]]>
<![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.v1i2.572
<![CDATA[The Influence of Competence, Career Patterns, and Auditor Functions on Certification of Auditor Functional Auditor Functional at Inspectorate Office of Pinrang Regency. (Supervised By Mursalim and Muhammad Su'un) This study aims to: to know the Influence generated competence, career pattern and function of auditor toward certification functional functional Auditor gap at Inspectorate Office of Pinrang Regency. This Research Type is Quantitative Research. The object of this research is Inspectorate Office of Pinrang Regency. Sampling technique using census method. Data collection conducted using questionnaires distributed directly to the existing employees at the Inspectorate Office of Pinrang Regency.The results of this study indicate that (1) Competence positively and positively affect the Certification of Functional Auditor Functional Auditor. (2) Career Pattern has negative and insignificant effect on Certification of Functional Auditor Functional Auditor. (3) Auditor function has positive and insignificant effect on Certification of Auditor Functional Auditor Function.]]>
<![CDATA[ANALISIS KEPUASAN KERJA KARYAWAN PADA PT. MEGASAWINDO PERKASA II KECAMATAN TEBO TENGAH KABUPATEN TEBO ]]>
<![CDATA[Hidayat, Fauzi]]>;
<![CDATA[Fikriman, Fikriman]]>;
<![CDATA[Is, Asnawati]]>
<![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.v2i3.557
<![CDATA[This study aims to determine the level of characteristics and level of job satisfaction of employees at PT. Megasawindo Perkasa II Tebo Tengah Subdistrict, Tebo Regency and to find out the characteristic relationship of employees to the level of employee job satisfaction at PT. Megasawindo Perkasa II Tebo Tengah District, Tebo Regency. The research was conducted at PT. Megasawindo Perkasa II Tebo Tengah District, Tebo Regency. Location selection is done deliberately with the consideration that PT Megasawindo is one of the gardens that has been the area of development of oil palm cultivation since 2005 which has an area of development permits reaching 6000 ha so that qualified and dedicated human resources are needed for the company. This research was conducted from June to July 2018. The study was conducted using the Survey method. The method used during data collection is simple random sampling. Sampling was done proportionally by 20% of 222 staff and permanent daily employees so that a sample of 44 samples was obtained. To analyze the level of employee characteristics used descriptive analysis and the level of employee job satisfaction using a questionnaire with a Likert scale, while to see the relationship between the level of characteristics with the level of employee job satisfaction is done by Chi-Square analysis (X2) and To test the degree of closeness the contingency coefficient is used. The results showed that the employees were at the age level, the number of family dependents and the length of working in the medium category and the level of education was low while the overall level of job satisfaction of employees was in the satisfied category with a total score of 2,537. There is a significant relationship between age characteristics ((count = 8.69> ?table = 5.99) and education level (?²count = 14.67> ?²table = 5.99) to employee job satisfaction with closeness at medium position (C = 0 , 41 and 0.50). While the characteristics of the number of family dependents (itung²count = 0.05> ?table = 5.99) and length of work (?²count = 0.84> ?table = 5.99) there is no real relationship to job satisfaction of PT. Megasawindo Perkasa II Tebo Tengah District, Tebo Regency. ]]>
<![CDATA[KONTRIBUSI PEMUNGUTAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KOTA PAREPARE ]]>
<![CDATA[Wijaya, Ilham]]>
<![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.v2i2.524
<![CDATA[Regional Retribution on Regional Original Income of Parepare City in the period 2010-2017. Receipt of fees in research are business services, general services and licensing. The assessment method is quantitative research, where data are analyzed by calculating the amount of service fees, general services and licensing. Data collection technique. A (direct) review of the object of research, namely the Regional Financial Board of the Municipality of Parepare. The results of the study show that business service fees, general services and other licensing fees for the period 2011-2017 contributed less to the original income of the City of Parepare. The contribution rate of 53% in the criteria was very good only in 2011, whereas in 2012-2017 it contributed less.]]>
<![CDATA[ETIKA PROFESIONAL, INDEPENDENSI DAN TEKANAN WAKTU TERHADAP KUALITAS REVIU LAPORAN KEUANGAN (STUDI KASUS PEMERINTAH DAERAH KABUPATEN PINRANG) ]]>
<![CDATA[Subur, Sugiarti]]>
<![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.v2i1.468
<![CDATA[This research was conducted with the aim of: (1) Analyzing the effect of auditor professional ethics on the quality of the review the financial statement of the Pinrang District Government; (2) Analyzing the effect of independence on the quality of the reviewthe financial statement of the Pinrang District Government; (3) Analyzing the effect of time pressure on the quality of the review the financial statement of the Pinrang District Government.This research use a questionnaire in the form of statements given to the Staff of the Inspectorate Office of the Pinrang Distric Government as many37 respondents as sample of all the number of employees in the Inspectorate Office of the Pinrang District Government as many47 people. Data were analyzed using the SPSS program (Statistical Package For Social Science) version 24.0.The results of this research indicate that: (1) Auditor Professional ethics has a positive and significant effect on the quality of the review the financial statement of the Pinrang District Government; (2) Independence has a positive and significant effect on the quality of the review the financial statement of the Pinrang District Government; (3) Time pressure has a positive and significant effect on the quality of the review the financial statement of the Pinrang District Government. Keywords: Auditor Professional Ethics; Independence; Time Pressure; Quality Of The Review.]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH KABUPATEN PINRANG ]]>
<![CDATA[Fatimah, Fatimah]]>
<![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.v1i1.577
<![CDATA[Penelitian ini menganalisis dan mengetahui penerapan sistem pengendalian pelaksanaan Anggaran Pendapatan dan Belanja Daerah (APBD) yang dilakukan oleh Satuan Kerja Perangkat Daerah (SKPD) di Kabupaten Pinrang dan menganalisis peran Inspektorat dalam sistem pengendalian pelaksanaan APBD di Kabupaten Pinrang. Metode penelitian ini adalah penelitian deskriptif yang berupaya menggambarkan sistem pengendalian pelaksanaan Anggaran Pendapatan Belanja Daerah.Hasil penelitian ini menyatakan bahwa Sistem pengendalian pelaksanaan Anggaran Pendapatan dan Belanja Daerah Pemerintah Kabupaten Pinrang telah sesuai dengan Peraturan Pemerintah Nomor 60 Tahun 2008, peraturan tersebut mulai diterapkan sejak diterbitkan oleh pemerintah pusat, dan juga peran Inspektorat Kabupaten/Kota dalam pengendalian pelaksanaan Anggaran Pendapatan dan Belanja Daerah Pemerintah Kabupaten Pinrang sangat penting, sebab Inspektorat Kabupaten/Kota dapat bersinergi dengan Pemerintah Daerah serta memberikan pembinaan, arahan, serta masukan terhadap pelaksanaan pengelolaan anggaran daerah agar tepat sasaran dan sesuai dengan peruntukannya.]]>
<![CDATA[PENGARUH PENGELUARAN PEMERINTAH PADABIDANG PENDIDIKAN DAN BIDANG KESEHATAN TERHADAP KEMISKINAN DI WILAYAH AJATAPPARENG ]]>
<![CDATA[Hatta, Muhammad]]>
<![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.v1i3.566
<![CDATA[Fiscal decentralization enters into poverty alleviation strategy in a number of ways. The study aims to determine the effect of the government expenditure in the sector of education, health, and the dependency level (control variable) directly and indirectly thrugh the quality of human resources and economic growth on the poverty.The study was carried out in the region of Ajatappareng with analysis unit in 5 cities and regencies in South Sulawesi. The data were collectied thorugh literature review in the form of secondary of the city and regency government expenditure in education, health, and dependency rate between 2007 and 2011 as well as the quality of human resources, economic grouth and poverty from 2008-2012. The data were analiysed descriptively in quantitative measure. The study indicates that based on functional relationship the quality of human resources has a larger influence than the economic growth on the decrease of poverty. From the view of government expenditure in the educational and health sectors as well as the dependency level, the government larger expenditure in the sector of health provides more influence on the inprovement of the quality of human resources, economic growth, and reduces poverty as compared to expenditure in the sector of education the level of dependency. Both variables only have influence on the quality of human resources. The study is an academic study and limited only to the analysis of the inpact of the expenditure in the sector of healthand education, the level of dependency on the poverty through the quality of human resources, and economic growth.]]>
<![CDATA[ANALISIS SISTEM INFORMASI AKUNTANSI PENGELUARAN KAS PADA PT. PLN (PERSERO) RAYON KARIANGO KABUPATEN PINRANG ]]>
<![CDATA[Arfianty, Arfianty]]>
<![CDATA[ Economos : Jurnal Ekonomi dan Bisnis Vol 3, No 1 (2020): ECONOMOS : Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Parepare ]]>
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DOI: 10.31850/economos.v3i1.611
<![CDATA[Research Objectives to find out the Accounting Information System for Cash Expenditures at PT. PLN (Persero) Rayon Kariango in Pinrang Regency. This study uses a qualitative research method, namely data obtained from the results of several sources in the form of information both oral and written at the research site or with literature studies. Research data collection methods, namely observation (observation), interview (interview), and documentation. The data analysis technique used is comparative descriptive. The results showed that the accounting information system for cash disbursement at PT. PLN (Persero) Rayon Kariango in Pinrang Regency complies with the standard or procedure for applying the cash disbursement accounting information system.]]>
