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INDONESIA
ECONOMOS : Jurnal Ekonomi dan Bisnis
Published by Universitas Muhammadiyah Parepare
ISSN : 26517039     EISSN : 2655321X     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Economos: Jurnal Ekonomi dan Bisnis menerima artikel yang ditulis dalam bahasa Indonesia atau bahasa Inggris. Artikel yang diserahkan merupakan artikel yang belum pernah dikirim atau dipublikasikan dalam jurnal yang lain. Artikel yang dimuat telah melalui proses review dengan mempertimbangkan perihal terpenuhinya persyaratan baku publikasi jurnal, metode riset yang digunakan, signifikansi, dan kontribusi hasil penelitian terhadap pengembangan keilmuan bidang ekonomi dan bisnis secara umum. Artikel yang relevan pada ekonomi dan bisnis merupakan topik umum yang berkaitan dengan bidang ekonomi dan bisnis secara umum.
Arjuna Subject : -
Articles 84 Documents
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PENGARUH DIMENSI KUALITAS PELAYANAN ACCOUNT REPRESENTATIVE DAN TINGKAT PENDIDIKAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi pada KPP Pratama Makassar Barat) Indrayani, Indrayani
Economos : Jurnal Ekonomi dan Bisnis Vol 3, No 3 (2020): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v3i3.742

Abstract

This study aims to analyze the effect of the account representative service quality dimension and taxpayer education level on individual taxpayer compliance. The number of taxpayers is increasing from year to year, but it is not balanced with taxpayer compliance in paying taxes. This compliance problem becomes an obstacle in maximizing tax revenue. This study examines the level of compliance of individual taxpayers registered in area of the KPP Pratama Makassar Barat by using several independent variables, namely direct evidence, reliability, responsiveness, assurance, and empathy as dimensions of Account Representatives service quality and taxpayers education level. The data used in this study are primary data obtained from the research location, namely through the distribution of questionnaires (a list of questions to respondents). The sample consists of 100 respondents who are individual taxpayers and secondary data obtained from KPP Pratama Makassar Barat which is closely related. The data was tested using multiple linear regression analysis. The data were tested using SPSS 20. The researcher also test the validity and reliability tests for the questionnaire. The classical assumption test used was the multicollinearity test, normality test, and heteroscedasticity test. For hypothesis testing, researcher using the coefficient of determination (R2), simultaneous test (F-test), and partial test (t-test). Based on the results of the analysis conducted, it is concluded that direct evidence, reliability, responsiveness, and assurance have a positive effect but insignificant, while empathy has a positive effect and significant, while education level has a negative effect and insignificant on individual taxpayer compliance at KPP Pratama Makassar Barat.
PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP KEPUASAN MAHASISWA PENGGUNA SMARTPHONE OPPO Nur, Irawati; Dinsar, Arfandy
Economos : Jurnal Ekonomi dan Bisnis Vol 4, No 1 (2021): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v4i1.776

Abstract

This study aims to examine the effect of the price and product quality partially and simultaneously on student satisfaction using OPPO smartphones. The analysis method used is validity test, reliability test, multiple linear regression, partial test, simultaneous test, determination test (R-square). The data collection method used is by using a questionnaire that has been distributed to respondents. The population in this study was all STIE Amsir Parepare students who use OPPO smartphones. As for the research sample using the Tabachinik and Fidel sample technique, namely by multiplying the number of independent variables by 10-25. For the number of samples to be more proportional, the number of samples taken is 50 samples of students using OPPO brand smartphones. The results of the study show that price and product quality have a joint and significant influence on student satisfaction using the OPPO brand smartphone.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Auliyah, Iriana
Economos : Jurnal Ekonomi dan Bisnis Vol 3, No 2 (2020): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v3i2.708

Abstract

This study aims to determine the effect of profitability, ownership structure, leverage, company size and company size on the timeliness of financial reporting. The data used in this study are secondary data, namely data on return of assets, ownership structure, debt to equity ratio, company size, and company age with a period of 5 years (2015-2019), the data were analyzed and processed by multiple linear regression method. The results of this study indicate that profitability has a positive and significant effect on timeliness of financial reporting; ownership structure has a positive but not significant effect on timeliness of financial reporting; leverage has a positive but not significant effect on timeliness of financial reporting; company size has a positive but not significant effect on timeliness of financial reporting; company age has a positive and significant effect on timeliness of financial reporting; profitability, ownership structure, leverage, company size, and company age together affect on the timeliness of financial reporting.
PENGARUH KOMPETENSI PEGAWAI, KECERDASAN EMOSIONAL DAN KOMITMEN SEBAGAI KINERJA PEGAWAI PADA DINAS KEBUDAYAAN DAN PARIWISATA KOTA PAREPARE Nurasisah, Nurasisah; Ramli, Mansyur; Alam, Roslina
Economos : Jurnal Ekonomi dan Bisnis Vol 4, No 1 (2021): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v4i1.781

Abstract

This study aims to: (1) them the influence of competence on employee performance at the DINAS KEBUDAYAAN DAN PARIWISATA KOTA PAREPARE (2) to examine the impact of emotional intelligence on employee performance at the DINAS KEBUDAYAAN DAN PARIWISATA KOTA PAREPARE (3) to examine the effect of commitment on employee performance at the DINAS KEBUDAYAAN DAN PARIWISATA KOTA PAREPARE. This study made use of a questionnaire data collection technique with a population of 30 people, and the entire population was sampled. The sampling method uses total sampling. This research was conducted for one month, then data analysis used multiple linear regression data analysis using SPSS 21 software. The results showed that (1) staff member competency had an in part significant impact on the performance of the staff member of the DINAS KEBUDAYAAN DAN PARIWISATA KOTA PAREPARE (2) emotional intelligence does not have a partially significant effect on the performance of the staff member of the DINAS KEBUDAYAAN DAN PARIWISATA KOTA PAREPARE. (3) commitment has a partially significant effect on the performance of the employees of the DINAS KEBUDAYAAN DAN PARIWISATA KOTA PAREPARE. (4) competence, emotional intelligence, and commitment have a significant effect simultaneously on the performance of the employees of the DINAS KEBUDAYAAN DAN PARIWISATA KOTA PAREPARE.
ANALISIS KINERJA KEUANGAN PADA PT. SUMBER ALFARIA TRIJAYA TBK. YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Asnidar, Asnidar
Economos : Jurnal Ekonomi dan Bisnis Vol 4, No 2 (2021): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v4i2.818

Abstract

This research aimed to determine the financial performance of PT. Sumber Alfaria Trijaya Tbk. 2017 to 2020 period with the parameters of the liquidity ratio, solvency ratio, and profitability ratio. This research used descriptive with a quantitative approach with a population of 2017-2020 financial statements. The liquidity ratio is measured by the current ratio and quick ratio, the solvency ratio is measured by debt to asset ratio and debt to equity ratio, while the profitability ratio is measured by return on equity and return on assets. The results of research with liquidity ratios show that the company is in an unhealthy condition, which is below 2 times for the current ratio and 1.5 times for the quick ratio. Based on the results of the solvency ratio analysis, it shows an unhealthy condition because the ratio is above the industry standard of 0.35 for the debt to asset ratio and 0.66 for the debt-to-equity ratio. Based on the results of the profitability ratio analysis, the results show that the return on equity is an average of 7.35% with an industry standard of 40% and an average return on assets of 2.03%, which is far below the 30% standard.
ANALISIS PERRGESERAN STRUKTUR EKONOMI DAN POLA PERTUMBUHAN EKONOMI KOTA PAREPARE Hatta, Muhammad
Economos : Jurnal Ekonomi dan Bisnis Vol 4, No 2 (2021): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v4i2.832

Abstract

The potential of an area can be identified through the identification of leading sectors. The purpose of this study is to determine the shift in economic structure and patterns of economic growth in Parepare City, using several analytical approaches. This research seeks to analyze and provide information related to shifts in economic structure or solutions to increase economic growth and provide strategic and policy advice. This study is a quantitative descriptive study. The data used is secondary data. Data analysis techniques were carried out through literature studies and publications published by BPS. Then the data were analyzed using Location Quotient (LQ) analysis tools, Shift Share analysis, and Klassen Typology analysis. The results of the study indicate that there has been a shift in the economic structure from agriculture (primary sector) and industry (secondary sector) to the service sector (tertiary sector) while the economic sectors that are included in the developed sector and grow rapidly in the first quadrant are Electricity Procurement and Gas, Water Supply, Waste Treatment, Waste and Recycling, Transportation and Warehousing, Provision of Accommodation and Food and Drink, Financial and Insurance Services, Real Estate, Health Services, and Social Activities., Corporate Services. The results of the Shift Share analysis show that there has been a shift in the economic structure. from industry (secondary) to services (tertiary). Location quotient (LQ) analysis results show that the base sector includes fourteen sectors including four industrial sectors and nine service sectors, while the non-base sector has four sectors.
UTILITAS SISTEM ANTRIAN PADA PT. PEGADAIAN (PERSERO) CABANG RAPPANG Fatimah, Fatimah; Arfianty, Arfianty; Agustina, Nelly
Economos : Jurnal Ekonomi dan Bisnis Vol 4, No 2 (2021): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v4i2.819

Abstract

This study aims to determine the level of utility queuing system at PT. Pegadaian (Persero) Rappang Branch. The data collection techniques used in this study are interviews and observation. The population used in this study were all customers who came to PT. Pegadaian (Persero) Rappang Branch at 08.00-12.00 and 13.00-15.00. The data analysis technique in this study uses a descriptive method, which is a way of analyzing data by comparing the problem with existing theories, besides that, a formula is also used to solve the queue problem in PT. Pegadaian (Persero) Rappang Branch. The results of calculations using the M/M/S queuing method at PT. Pegadaian (Persero) Rappang Branch applies queue discipline, namely First Come First Server (FCFS). From the results of calculations using the queuing system method with multiple lines (M/M/S), it is known that the probability that there are 0 people in the system (no customers in the system) P0 is 8.78%, while the utility level of pawnshops/busyness P is 68% of the time that does not work. used 32% (empty service hours).
MODEL PELAKSANAAN TATA KELOLA KEUANGAN DALAM PERSPEKTIF PEMERINTAHAN YANG BAIK (STUDI KASUS PADA SEKRETARIAT DPRD KABUPATEN PINRANG) Darmawan, Darmawan
Economos : Jurnal Ekonomi dan Bisnis Vol 4, No 2 (2021): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v4i2.833

Abstract

This study aims to determine the financial governance model of the DPRD Secretariat of Pinrang Regency based on the perspective of good governance. It is hoped that the results of this study can be a source of reference for further researchers as well as information for the Secretariat of the DPRD of Pinrang Regency. Data collection techniques used are documentation, observation, and interviews with personal paper data sources and places. The analysis technique used is descriptive qualitative analysis. The results of the study indicate that financial governance at the DPRD Secretariat of Pinrang Regency has implemented the principles of good governance. Financial governance indicators used are community participation in regional financial management, transparency in regional financial management, accountability, and value for money.
ANALISIS POTENSI PAJAK SARANG BURUNG WALLET YANG ADA DI KOTA PAREPARE Jumriani, Jumriani; Bahruddin, Bahruddin
Economos : Jurnal Ekonomi dan Bisnis Vol 4, No 2 (2021): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v4i2.829

Abstract

This research is intended to obtain some evidence, among others, to determine the amount of swallow nest tax in Parepare City. The type of research that will be used is a descriptive quantitative method, then based on data collection techniques using direct surveys and viewing documents/data in the form of recordings and written reports from the Regional Financial Management Agency of Parepare City. The research instrument serves to determine the focus of research, select informants, collect data, assess data quality, analyze data. Technical analysis of the data used in this study is to use the instrument test measuring instruments as follows: 1). The swallow nest tax calculation model uses the calculation method, the volume of swallow nests is multiplied by the general (applicable) price. 2). Swallow nest tax stipulation is obtained from 10% of the income earned, namely the result of sales (multiplication between the volume of swallow nests and the selling price). Based on the results of research and discussions that have been carried out regarding the potential for swiftlet nest taxes in Parepare City, several conclusions can be drawn: 1). The growth of the income tax revenue of the wallet's nesting mother bird Parepare City has increased every year. This is caused by an increase in revenue from swallow’s nesting tax revenue in Parepare City, among others. The government of City of Parepare realized that the mother's business in breeding swallow’s nests is an enterprise that has sufficient revenue potential for this area. 2). Based on the results of the research, it can be found that the swallow’s nest tax has the potential to increase the Locally-generated revenue of the Parepare City so that the Parepare City Government can maximize the potential of Locally-generated revenue income.
INFLASI DAN SUKU BUNGA TERHADAP STOCK RETURN : PERAN MEDIASI DARI ROA Rahmatika, Siti; Feranita, Nungky Viana
Economos : Jurnal Ekonomi dan Bisnis Vol 4, No 2 (2021): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v4i2.836

Abstract

Since the establishment of the Indonesia Stock Exchange (IDX) capital market in 2007, based on the IDX president director's report, the results of the merger between the Jakarta Stock Exchange (JSX) and the Surabaya Stock Exchange (BES) have increased market capitalization by 103.84% with daily stock transactions. increased by 131.8%. These results reflect strong global investment sentiment and attract investors for large expected returns. Where the higher the expected return value, the greater the level of risk that might occur and become the basis for consideration for investors. The purpose of this research is to analyze the effect of inflation and interest rates as independent variables on stock return as the dependent variable and how big the role of ROA is as a mediator between the independent variables and the dependent variable. The population in this study was 188 financial statements of mining companies listed on the Indonesia Stock Exchange in 2018. The sampling in this study used a purposive sampling technique. The analytical method was path analysis using IBM SPSS 16 software. There are 3 accepted hypotheses and 4 of them are rejected. Testing the direct influence hypothesis shows that two paths have a significant effect, namely interest rates on ROA and interest rates on stock returns. Testing the indirect effect hypothesis shows that there is one path that has a significant effect, namely interest rates on stock returns through ROA.

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