cover
Contact Name
Mukhlisul Muzahid
Contact Email
p2m@pnl.ac.id
Phone
+6285220281520
Journal Mail Official
ekonis@pnl.ac.id
Editorial Address
Jurusan Tata Niaga Politeknik Negeri Lhokseumawe Jalan Banda Aceh - Medan Km 280,3 Buketrata Po Box 90, Telp (0645) 42785 Fax (42785)
Location
Kota lhokseumawe,
Aceh
INDONESIA
Ekonis : Jurnal Ekonomi dan Bisnis
ISSN : 16938852     EISSN : 25495003     DOI : https://doi.org/10.30811/ekonis
Core Subject : Economy,
Tujuan penerbitannya adalah untuk memfasilitasi para peneliti, praktisi dan akademisi dalam menyebarluaskan hasil riset, gagasan dan pandangan mereka tentang ekonomi dan bisnis.
Articles 140 Documents
PENGARUH KUALITAS PRODUK, HARGA, CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN DI KFC KOTA PRABUMULIH Tusri, Yudi; Betriana, Meirani; Adelina, Chairani
Ekonis: Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2023): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v25i2.4251

Abstract

This study aims to determine Product Quality on Purchase Decisions at KFC Prabumulih City, to determine Price Against Purchase Decisions at KFC Prabumulih City, and to determine Brand Image Against Purchase Decisions at KFC Prabumulih City, where Tables of Product Quality (X1), Price (X2), Image (X3) and Purchase Decision (Y). with a sample of 75 people. The data management technique used was the SPSS version 22 program. This data was processed using the Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test, with the help of the SPSS version 22 application, based on the analysis results obtained the regression equation Y = 7,168+0,379.X1+0,342.X2+0,342.X3+e. By using the regression analysis method, it can be concluded that the variables Product Quality (X1), Price (X2), Image (X3) have a positive and significant effect on Purchase Decision (Y) with a calculated f value of 18.138 with a significance of 0.000 0.05, because a significant value below 0.05 indicates Product Quality, Price and Brand Image have a significant positive influence on purchasing decisions at KFC Prabumulih City.Keywords: Product Quality, Price and Brand Image on Purchasing Decisions
AUDIT OPERASIONAL ATAS PERSEDIAAN BARANG DALAM MENINGKATKAN EFEKTIVITAS DAN EFESIENSI PADA PERUSAHAAN PT SECMA ENERGY CELL Fadilah, Ulil; Nur, Basyiruddin
Ekonis: Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2023): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v25i2.4256

Abstract

The purpose of this study is to determine the Operational Audit of Inventory of Goods in Improving Effectiveness and Efficiency at PT Secma Energy Cell. The research method used is descriptive qualitative method with a case study approach, the type of data used in this research is primary and secondary data obtained directly from PT Secma Energy cell, while secondary data is obtained from articles, books, scientific journals and other relevant sources, the sampling method used is purposive sampling (judgment sampling). sik East Java – Indonesia. Research results at PT. Secma Energy Cell points out that inventory operational audits are running well, with audit functions that include approval, verification, and evaluation, inventory operational audits are also carried out at a low cost and efficiently so as to avoid unwanted risks, so as to be able to increase effectiveness and efficiency at PT Secma Energy cell.Keywords: operational audit, inventory, effectiveness, efficiency
PENGARUH LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Husna, Husna; Sahade, Sahade; Afiah, Nur.
Ekonis: Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2023): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v25i2.4252

Abstract

The purpose of this study is to ascertain how leverage affects accounting conservatism in manufacturing firms in the consumer products sector that are listed on the Indonesia Stock Exchange. The factors in this study are accounting conservatism and leverage. The sample in this study consists of manufacturing companies whose consumer goods industry sector is listed on the Indonesia Stock Exchange during the 2019–2020 period. These companies publish financial reports separately. The population in this study consists of all manufacturing companies in the consumer goods industry sector that are listed on the Indonesia Stock Exchange. Those businesses in the consumer goods industry sector that have non-negative profit values, which were selected using a purposive sample approach, will be listed on the Indonesian Stock Exchange website during the 2019–2020 period. Data analysis and documentation approaches were used in the data collecting process. The findings of this study show that although there are still a number of companies that have suffered a decline due to an increase in total corporate debt, the average leverage, as determined by the debt to equity ratio, has increased in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange. A straightforward linear regression analysis reveals that the constant value is 36,174. Hence, the accounting conservatism in Manufacturing Firms in the Consumer Goods Industry Sector Listed on the Indonesian Stock Exchange is 36,174 if the leverage value is zero. The regression coefficient result is 0.386, which indicates that the accounting conservatism in Manufacturing Firms in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange is 0.386 if the leverage variable increases by 1%.Keywords: Leverage and Accounting Conservatism
PENGARUH KECERDASAN EMOSIONAL DAN ORGANIZATIONAL CITIZIENSHIP BEHAVIOUR (OCB) TERHADAP KINERJA KARYAWAN MUDA DI SURABAYA Dwiningtyas, Cornelia Ratna; Iswati, Iswati
Ekonis: Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2023): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v25i2.4257

Abstract

This study aims to: 1) determine the effect of emotional intelligence on the performance of young employees; 2) determine the effect of organizational citizenship behavior on the performance of young employees; and 3) determine the effect of emotional intelligence and organizational citizenship behavior on the performance of young employees in the city of Surabaya. Because it seeks to uncover the effect of the independent variable on the dependent variable, the approach used is a quantitative approach. The sample of this research is young employees in the city of Surabaya as many as 106 respondents. Data were collected through questionnaire, which were then analyzed by T-test (partial), F-test (simultaneous), and R2-test (determination) through the IBM SPSS v 25 application. The results of this study indicate that: 1) emotional intelligence affects the performance of young employees in the city of Surabaya; 2) organizational citizenship behavior affects the performance of young employees in the city of Surabaya; and 3) emotional intelligence and organizational citizenship behavior affects the performance of young employees in the city of Surabaya. The ability of the two independent variables to affects employee performance variables simultaneously was 71.8%, with details of emotional intelligence contributed 43.2%, while organizational citizenship behavior contributed 28.6%.Keywords: Emotional Intelligence, Organizational Citizenship Behavior(OCB), Employee Performance, Young Employees.
PENGARUH KONFLIK PERAN GANDA, STRES KERJA, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN WANITA Suci Saraswati, Kadek Ayu; Putu Indian, Ni Luh
Ekonis: Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2023): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v25i2.4248

Abstract

In the world of employment, not only men have the opportunity to occupy important positions in the organization, women also have the same opportunities. One company with a male-dominated workforce such as a consumer finance company also provides equal opportunities for female workers. The object of this research is PT. Federal International Finance Denpasar-2 Branch due to the decline in the performance of female employees which is thought to be influenced by several causes including multiple role conflicts, work stress, and work discipline. This study aims to determine the effect of dual role conflict, work stress and work discipline on the performance of female employees. The population of this study were married female employees with a sample of 30 respondents. The data analysis technique uses Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Test, F Test and t Test. The results of the study found: (1) dual role conflict had a significant negative effect on the performance of female employees, (2) work stress had a significant negative effect on the performance of female employees, (3) work discipline had a significant positive effect on the performance of female employees. To improve the performance of female employees, the company is expected to be able to provide encouragement or encouragement to employees, always escort employees at work, give warnings or punishments to employees who do not obey the rules and always help employees when experiencing difficulties at work.Keywords: Multiple Role Conflict, Work Stress, Work Discipline and Employee Performance
PENGARUH BEBAN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PT CAHAYAMULIA GLASSINDO LESTARI Saputri, Intan Wahyuni; Purnamasari, Endah Dewi; Ulum, Muhammad Bahrul
Ekonis: Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2023): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v25i2.4253

Abstract

The purpose of this research is to examine how factors like work load and workplace atmosphere affect productivity at PT Cahayamulia Glassindo Lestari. Saturated sampling was utilised in this quantitative study consisting of a total of 60 participants. Primary data was gathered using surveys and analysed with multiple linear regression techniques, the T-test, and the F-test. The F-test findings have been analysed, and since Fcount is more than 3.16 and the significance level is smaller than 0.05, we may accept H3. Therefore, it is determined that the workload and work environment at PT Cahayamulia Glassindo Lestari have a substantial impact on employee performance. Workload (X1) has a tcount of 2.937 2.002 and a significant value of 0.005 0.05, while Work Environment (X2) has a tcount of 5.195 2.002 and a significant value of 0.000 0.05, indicating that both variables significantly affect employee performance at PT Cahayamulia Glasindo Lestari. Workload and work environment, the two independent factors tested, explain 52.3% of the variance in employee performance.Keywords: workload, work environment, employee performance.
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) DAN INVENTORY TURNOVER (ITO) TERHADAP NET PROFIT MARGIN (NPM) PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE TAHUN 2018-2022 Sulistiono, Sulistiono; Nur, Basyiruddin
Ekonis: Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2023): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v25i2.4258

Abstract

This research purposes to determine the effect of the current ratio, debt to equity ratio and inventory turnover on net profit margins in food and beverage subsector industrial companies listed on the Indonesia Stock Exchange for the 2018-2022 period as many as 10 (ten) companies. This research method uses quantitative with data collection methods using purposive sampling. Disclosure of financial performance, management is expected to improve company performance. The results of this study obtained the results that (1) the significance value of the current ratio is 0.525 greater than 0.05 (0.525 0.05) so that it can be concluded that the current ratio has no effect on the net profit margin; (2) the significance value of the debt to equity ratio is 0.255 greater than 0.05 (0.255 0.05) so it can be concluded that the debt to equity ratio has no effect on the net profit margin; (3) the inventory turnover significant value is 0.677 greater than 0.05 (0.677 0.05) so it can be concluded that inventory turnover has no effect on the net profit margin; (4) Together the significance value of the current ratio is 0.073, the significance value of the debt to equity ratio is 0.050 and the significance value of inventory turnover is 0.346, where the values of the three variables namely the current ratio and inventory turnover have values above 0.05 (0.073 0.05 and 0.346 0.05), while the debt to equity ratio has a value equal to 0.05 so it can be concluded that together the current ratio, debt to equity, and inventory turnover has no effect on the net profit margin.Keywords: current ratio (cr); debt to equity ratio (der); inventory turnover (ito); and net profit margin
ACCOUNTING CONSERVATISM: THE EFFECT OF FIRM PERFORMANCE, POSITIVE ACCOUNTING THEORY, AND LITIGATION RISK Averio, Thomas
Ekonis: Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2023): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v25i2.4249

Abstract

The purpose of this study was to analyze the effect of firm performance, positive accounting theory proxied by bonus plan, debt covenant, and political cost, and litigation risk on accounting conservatism. The data used in this study is the annual report of food beverage subsector companies listed on Indonesia Stock Exchange in 2014-2019. The sampling technique being applied in this study is purposive sampling, with multiple linear regression. This results showed that firm performance and bonus plan have negative effect on accounting conservatism, while debt covenant, political cost, and litigation risk have no significant effect on accounting conservatism.Keywords: Accounting Conservatism, Firm Performance, Positive Accounting Theory, Litigation Risk.
PENGARUH PRODUK, HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA TOKO RS KOMPUTER MEDAN Ginting, Samuel T.U.A; Keliat, Ezranto; Simanjuntak, Yuli R.
Ekonis: Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2023): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v25i2.4254

Abstract

The purpose of this study was to determine the effect of product, price, and service quality on consumer satisfaction at a computer hospital shop. Where the Independent Variables consist of Product (X1), Price (X2), and Service quality (X3), and the Dependent Variable Consumer Satisfaction (Y). The survey was distributed to 96 respondents using probability sampling technique with random sampling. Statistical Test using SPSS Version 22, by looking for the Instrument Validity Test where r-Count 0.202 r-Table then all Indicator Variables X and Y are declared Valid, and Reliability Test where the Cronbach Alpha Coefficient Value of Variables X and Y 0.6 then Variables said to be reliable. Data analysis uses descriptive where all X and Y variables are in the interval 3.41 – 4.2, so it is included in the agreed criteria. and Statistical Test through the Classical Assumption Test where the regression model does not show symptoms of multicollinearity in the multicollinearity test, the regression model does not show heteroscedasticity symptoms in the heteroscedasticity test, and the nomality test where the linear regression model has used normal distribution data. Multiple Linear Regression Analysis where the Coefficient of Multiple Determination (R2) is 0.560 indicating that the X variable simultaneously influences the Y variable by 56.0%. Partial Correlation where X1, X2, X3 have a significance of 0.000 0.005 that there is a significant correlation of the 3 variables, and the Partial Determination Correlation (r2) is the most dominant, i.e. Product is 0.497 or 49.7% the most dominant to the variable Consumer Satisfaction (Y) , Hypothesis test with F test where Sig F 0.000 0.005 then there is a joint effect of X1, X2, X3 on Y. and t test where variable X1 has a significant effect on Y, and variables X2, X3 each have no effect on variable Y Consumer Satisfaction.Keywords: Product, Price, Service Quality and Customer Satisfaction
PENGARUH KOMPENSASI DAN WORK-FAMILY CONFLICT TERHADAP TURNOVER INTENTION DENGAN KOMITMEN ORGANISASI DAN STRES KERJA SEBAGAI VARIABEL MEDIASI Hamdani, Hamdani; Muzahid, Mukhlisul
Ekonis: Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2023): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v25i2.4259

Abstract

The purpose of this study was to analyze the effect of compensation and work-family conflict on organizational commitment, work stress and turnover intention, as well as the effect of organizational commitment and work stress on turnover intention. The next objective is to analyze the indirect effect of compensation and work-family conflict on turnover intention with organizational commitment and work stress as mediating variables. This research is a quantitative research conducted by survey method. Research data collection was carried out by distributing questionnaires to 93 research samples who were employees of the Politeknik Negeri Lhokseumawe. Sampling is determined by saturated sampling or census. However, of the 93 questionnaires distributed, only 81 questionnaires were returned and filled in completely, so that the final research sample was 81 respondents. Data analysis was performed using Structural Equation Modeling using SmartPLS and Sobel Test software. The results of the study show that compensation has no significant effect on organizational commitment and turnover intention; work-family conflict has a significant negative effect on organizational commitment, a significant positive effect on work stress and turnover intention; organizational commitment and work stress have no significant effect on turnover intention. Meanwhile, organizational commitment and work stress do not play a role in mediating the effect of compensation on turnover intention and work stress does not play a role in mediating the effect of work-family conflict on turnover intention.Keywords:  compensation, work-family conflict, organizational commitment, work stress and turnover intention

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