cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota lhokseumawe,
Aceh
INDONESIA
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis
ISSN : 1412968X     EISSN : 25989405     DOI : -
Core Subject : Economy, Science,
E-Mabis menerima artikel hasil riset dari para peneliti baik dosen, mahasiswa maupun praktisi dalam bidang ekonomi, manajemen dan bisnis yang belum pernah diterbitkan pada jurnal lain, artikel dapat berupa hasil kajian teoritis maupun hasil penelitian yang ditulis dalam bahasa Indonesia atau Inggris. E-Mabis terbit 2 (dua) kali dalam setahun yaitu bulan April dan Oktober.
Arjuna Subject : -
Articles 174 Documents
PENGARUH SERVICE QUALITY TERHADAP SWITCHING BEHAVIOR PENGGUNA SIM CARD TELKOMSEL Fakhrurrazi Amir; T. Meldi Kesuma
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 18, No 1 (2017): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (700.881 KB) | DOI: 10.29103/e-mabis.v18i1.282

Abstract

The aims of this study are to investigate the effect of service quality and innovationon switching behavior. Colleger of Syiah Kuala University as the consumers ofSubscriber Identity Module card Telkomsel is taken as a sample in this study. Themethod of this study employed questionnairs as an instrument. Total sampling is appliedas the study’s proportional technique. Hierarchical Linear Modelling methodsof analysis are used to determine the influence of the variables involved. The resultof this study indicates that service quality have positive effect on switching behavior,service quality have positive effect on innovation, and innovation has positive effecton switching behavior. The study also shows that innovation influential significantlyagainst service quality nor against switching behavior. In addition abtained resultsthat innovation has partial mediated the effect of service quality to impulse switchingbehavior.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK PENGHASILAN BADAN PADA KANTOR PELAYANAN PAJAK DI KOTA BANJARMASIN Aris Setia Noor; Berta Lestari
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 19, No 1 (2018): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.747 KB) | DOI: 10.29103/e-mabis.v19i1.273

Abstract

The purpose of this study are: (1) To find out how much the influence of tax climateon the receipt of corporate income tax partially, (2) To find out how much influencethe tax climate on corporate income tax revenue together. The research methodused is survey research method. Data collection techniques used the census method.Data collection is done through direct observation to the object of research and literature study. The method of analysis used in this study is Path Analysis. Based ondata used the statistic analistic shows that: (1) Simultaneously to fulfill and conveyclearly and accurately the tax form, to account correctly the debt tax, to pay the debttax at the right time give positive and significant to 5% real standard toward the acceptance of income tax body. (2) Partially to fulfill and convey clearly and accuratelythe tax form, to account correctly the debt tax, to pay the debt tax at the right timegive positive and insignificant to 5 % real standard toward the acceptance of incometax body.The result of this research shows that other unaccounted variable has verysmall affect in the amount of 0.32% toward acceptance of income tax body.
Pengaruh Kesadaran Merek Terhadap Niat Beli Dengan Sikap Rekomendasi Sponsor Sebagai Variabel Mediasi Pada Konsumen Samsung di Kota Banda Aceh Iskandarsyah Madjid; Adek Maulana
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 17, No 1 (2016): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.244 KB) | DOI: 10.29103/e-mabis.v17i1.55

Abstract

The purpose of this study was to measure the impact of brand awreness to purchase intention with attitude toward sponsor recomendation as mediating variables on Phone cell consumers in Banda Aceh. Data we collected from a sample of 100 respondents. Data collection equipments used in this research is a questionnaire. The sampling technique used was purposive sampling. Hierarchical Linear Modeling (HLM) was used as method of analysis to determine the effect of all the variablesinvolved. Based on the result of HLM analysis there is a positive effect on brand awareness toward purchase inten, brand awareness has a positive influence on the sponsor recommendation behavior, sponsor recommendation behavior has a poitive influence on purchase intentions, and attitude toward sponsor recomendation mediated the effect of the brand awareness toward purchase intention.Keywords: Brand Awareness, Attitude Toward Sponsor Recomendation, PurchaseIntention, Hierarchical Linear Modelling
PENGARUH VOLUNTARY DISCLOSURE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR YANG SAHAM TERDAFTAR DI INDEKS SYARIAH PADA BURSA EFEK INDONESIA Wahyuddin Albra; Afiza Fadila
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 18, No 1 (2017): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (826.844 KB) | DOI: 10.29103/e-mabis.v18i1.287

Abstract

This research was conducted to analyze the influence of Voluntary disclosure andCorporate social responsibility toward Earnings response coefficient at manufacturingcompanies in Islamic Index of Indonesia Stock Exchange during 2012-2014. Thedata used in this research was secondary data and there were 29 samples taken by applying Purposive sampling technique. The method of data analysis was Multiple linearregression and Classical Assumption test. The result of analysis simultaneouslyindicated that the Voluntary disclosure influenced significantly on Earning responsecoefficient at manufacturing companies in Jakarta Islamic Index with the level ofsignificance about 0.000. Corporate Social Responsibility influenced positively andsignificantly toward Earning response coefficient at manufacturing companies inJakarta Islamic Index with the level of significance about 0,000. Simultaneously,Voluntary disclosure and Corporate social Responsibility influenced positively andsignificantly on the Earning Response Coefficient at manufacturing companies inJakarta Islamic Index.
ENHANCING THE ECONOMIC ROLE OF THE MOSQUE THROUGH EMPOWERMENT A Case Study in Yogyakarta City Rizqi Anfanni Fahmi
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 19, No 1 (2018): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.016 KB) | DOI: 10.29103/e-mabis.v19i1.278

Abstract

A large number of Muslim population in Indonesia is also suitable for a large number of mosques. Mosque in the history of Islamic civilization is a means to perform da’wah and development of economic resources of Muslims. Using descriptive qualitative methods, this study aims to examine how the economic role of the mosque can be improved through community empowerment program in Yogyakarta City, Indonesia. From the result, it may be concluded that mosque has a strategic position to empower congregation. For enhancing the economic role through empowerment, there are at least six steps. Firstly, planning process including agreement among the administrator, looking for fund source, and also looking for the partner. Secondly, socialization to the congregation, opened, closed, or limited. Thirdly, selecting the beneficiaries. Fourthly, the empowering process including lending a soft loan, establish cooperative, or marketing intervention. Fifthly, mentoring both economic and spiritual progress of the beneficiaries. The last process is evaluating the program periodically. The success indicators of this program are the performance of returning loans and the improving intensity of the congregation prayer.
Analisis Kompetensi Perajin Sulaman Minang Lenny Hasan; Hafrizal Okta Ade Putra
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 18, No 2 (2017): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.576 KB) | DOI: 10.29103/e-mabis.v18i2.181

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kompetensiyang dimiliki perajin sulaman minang terhadap hasil sulaman minang di kelurahan koto panjang ikur koto kota Padang. Populasi dalam penelitian ini adalah pengrajin sulaman dikelompok Anisa dan kelompok Mawar.Jumlah sampel dalam penelitian ini adalah 60 responden, dengan menggunakan teknik penarikan sampel sampling jenuh, untuk membuktikan kompetensi dapat mempengaruhipengetahuan dan keterampilan dari pengrajin sulaman dikelompok Anisa dan Mawar ikur koto kota Padang maka Penulis menggunakan teknik analisis kuantitatif dengan menggunakan pengujian hipotesis secara statistik. Tahapan pengujian yang penulis lakukan meliputi uji regresi linear berganda dan uji hipotesis, seperti uji t-statistik, dan uji koefisien determinasi. Berdasarkan hasil penelitian diketahui pengetahuan berpengaruh signifikant terhadap variabel kompetensi secara parsial dimana nilai thitung variabel pengetahuan adalah 0.289 dengan probabilitas signifikan sebesar 0.774. Probabilitas signifikansi tersebut lebih kecil dari 0,05. Dengan df = n-k = 60-2 = 58 diperoleh ttabel sebesar 1.672, dari hasil di atas dapat dilihat bahwa thitung ttabel atau 0.2891.672, maka variabel pengetahuan berpengaruh signifikan terhadap kompetensi. Hasil uji t, diketahui keterampilan berpengaruh signifikant terhadap variabel kompetensi secara parsial dimana nilai thitung variabel keterampilan adalah 5.048 dengan probabilitas signifikan sebesar 0,000. Probabilitas signifikansi tersebut lebih kecil dari 0,05. Dengan df = n-k = 60-2 = 58 diperoleh ttabel sebesar 1.672, dari hasil di atas dapat dilihat bahwa thitung ttabel atau 0.0001.672, maka variabel keterampilan berpengaruh signifikan terhadap kompetensi.Hasil uji R2diperoleh 0,373 hal ini berarti besarnya pengaruh pengetahuan danketerampilan secara bersama-sama perpengaruh terhadap kompetensi penyulam di Kelurahan Koto Panjang Ikur Koto Kota Padang adalah sebesar 37,3% sisanya sebesar 62.7% dijelaskan oleh variabel lain yaitu yang tidak masuk ke dalam penelitian ini. Keywords: Pengetahuan, Keterampilan, Kompetensi
Kualitas Laba: Implikasi dari Pengaruh Tenure Terhadap Kualitas Audit Rini Indriani; Apteerizko Dwi Kusumaputra
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 17, No 1 (2016): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (618.23 KB) | DOI: 10.29103/e-mabis.v17i1.51

Abstract

This study aims to determine whether the effect of tenure on earnings quality with quality audits are used as intervening variables. The existence of inconsistencies in the results of previous studies on the effect of tenure on audit quality such as Myers et al (2003), Manry et al (2008), Carey and Simnett (2006), Wibowo and Rossieta (2009) led to re-examined this issue to see the effect of tenure on audit quality. In addition, this study also looked at the effects of indirect and direct influence of tenure on earnings quality and tenure through a quality audit of the quality of earnings that will be the test whether the simultaneous influence. Tenure in this study are calculated by looking at how many years the KAP to audit a company, while the audit quality measure using current accruals and earnings quality measure using earnings management. Observational data in this study is a manufacturing company of the year 2006-2010 in accordance with predetermined criteria. The results of this study indicate that significant tenure was positively related to audit quality, tenure can be affected indirectly through a quality audit of the quality of earnings, and tenure through the quality audit can simultaneously affect the quality of earnings.Keywords: Tenure, Quality Audit, Quality of Earnings
ANALISIS TINGKAT PELAKSANAAN KREDIT MIKRO (DANA BERGULIR) DI PERGURUAN TINGGI Study Kasus pada Mahasiswa Diploma Tiga Bisnis Kewirausahaan Universitas Gunadarma Periode 2015 - 2016 Laminiasih Lasminiasih
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 19, No 2 (2018): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500 KB) | DOI: 10.29103/e-mabis.v19i2.351

Abstract

This study aims to analyze the success rate of micro credit activities or revolving funds in universities. This research method uses descriptive qualitative analysis by explaining the procedure in running micro credit activity and analyzing student ability level in running micro credit activity. The data used are primary data and secondary data by conducting interviews and financial analysis. The result of this research is that students of Diploma Three Business and Entrepreneurship in conducting micro credit activities run in accordance with the procedure which has been determined, which can be seen from the result of profit rate from micro credit activity equal to 20% and micro credit refund rate of 21% and in this activity no symptoms of experiencing bad credit or students can not return the funds that have been given as venture capital. Thus the microcredit activities that run the students can run well in running the business.
FAKTOR-FAKTOR YANG MEMPENGARUHI KESUKSESAN SISTEM INFORMASI KEUANGAN DAERAH BERBASIS AKRUAL DI KABUPATEN ACEH BESAR Ikhyanuddin Ikhyanuddin
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 18, No 1 (2017): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (901.948 KB) | DOI: 10.29103/e-mabis.v18i1.283

Abstract

This study aims to look at the success rate of financial management informationsystem. The research variables consisted of information quality, system quality,service quality, user satisfaction, usage and net benefits. The population of thisstudy consists of all government unit of Banda Aceh and Aceh Besar district. Therespondents are users SIPKD namely officials financial manager, treasurer and treasurer reception. Sample selected by survey methods, which the entire population used as the research sample. Methods of data analysis using Structural Equation Modeling (SEM) with Lisrel 8.8 tools. The results using De Lone and McLean IS SuccessModel (2003) showed that out of 9 hypotheses constructed, 7 hypotheses show theeffect. Two other hypotheses do not show the influence that the quality system is touse and the quality of service to use. Overall SIPKD can be considered a success.
PENGGUNAAN NEW AND OLD SEVEN TOOLS DALAM PENERAPAN SIX SIGMA PADA PENGENDALIAN KUALITAS PRODUK STAY HEADREST Ika Ambar Sari; Merita Bernik
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 19, No 1 (2018): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (884.455 KB) | DOI: 10.29103/e-mabis.v19i1.274

Abstract

The community’s need for transportation from year to year has increased. The high level of automotive industry market absorption is realized by the industries that competition is inevitable. Industries compete with each other to increase their competitive advantage. One aspect from competitive advantage is quality control. This quality control is applied not only to one aspect of management but also to all aspects of the company to create total quality management.To pursue the total quality management, there are quality control tools that are integrated with six sigma approach method that called DMAIC or Define-Measure-Analyze-Improve-Control. Six Sigma itself means a disability of only 3.4 defects per million opportunities. This research was conducted to know the application of quality control with six sigma method at PT Tosama Abadi. Factors causing disability are machine, method, material, human, and environment. By using seven quality control tools integrated with six sigma, it can be seen that the sigma value before the application of six sigma method in the production process at PT Tosama Abadi is 4.12σ with 4340 error from one million opportunity whereas after application, the sigma value is increase to 4.29σ with 2750 DPMO. It shows that defect level is more manageable.

Page 3 of 18 | Total Record : 174