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 153 Documents
PENGARUH RASIO MANAJEMEN AKTIVA, LIKUIDITAS DAN LAVERAGE TERHADAP PROFITABILITAS EMITEN SYARIAH SEKTOR BASIC MATERIAL DI BURSA EFEK INDONESIA Fitri, Nabila Jannatun; Safaruddin, Safaruddin; Mizan, Mizan
Ekonis: Jurnal Ekonomi dan Bisnis Vol 26, No 2 (2024): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v26i2.6041

Abstract

Abstract : This study aims to test the effect of the Influence of Asset Management Ratio, Liquidity and Leverage on the Profitability of Sharia Issuers in the Basic Material Sector Listed on the Indonesia Stock Exchange. This study uses a quantitative method with multiple linear data analysis techniques. The sample used in this study was 29 companies with a research period of 2020-2022. The TATO variable has a significant effect on ROA. However, the CR variable in absolute terms has a significant negative effect on and the DAR variable in absolute terms has a significant negative effect on ROA. The TATO, CR, and DAR variables together have a simultaneous effect on ROA, this is indicated by the significance value so that it can be concluded that Ha4 is accepted that there is a simultaneous influence of TATO, CR and DAR on ROA with the results of the determination coefficient test (R Square), of 0.478 which means that the TATO, CR, DAR variables are able to explain the ROA variable 47.8%. Keywords: Total Assets Turn Over (TATO), Current Ratio (CR) Debt To Asset Ratio (DAR) Return On Assets (ROA)
AKUNTABILITAS KEUANGAN MELALUI OPTIMALISASI SISKEUDES DAN KECAKAPAN PENGELOLA KEUANGAN DESA DI KECAMATAN BLANG MANGAT Fakriah, Fakriah; Lukman, Lukman; Halimatus Sa’diyah, Halimatus Sa’diyah
Ekonis: Jurnal Ekonomi dan Bisnis Vol 26, No 2 (2024): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v26i2.6125

Abstract

Abstract— This study aims to analyze the effect of optimizing the financial information system and village apparatus competency on financial accountability in managing village funds in Blang Mangat District, Lhokseumawe City. The study population includes village apparatus who are directly or indirectly involved in managing village finances, such as village heads, village secretaries, treasurers, village operators, heads of development affairs, and hamlet/RT heads. Sampling was carried out purposively based on the criteria of involvement in village financial management. The research variables include optimizing the financial information system (X1), village apparatus competency (X2), and financial accountability in managing village funds (Y). This study uses a quantitative descriptive approach with multiple linear regression analysis through the SPSS application. The classical assumption test shows that the data is normally distributed. The results of the partial analysis show that optimizing the financial information system and village apparatus competency have a positive and significant effect on financial accountability. Simultaneously, both independent variables have positive effect on the dependent variable. The determination test shows that the contribution of optimizing the financial information system and village apparatus competency to financial accountability is 11%, while the other 89% is influenced by other factors. These results indicate that the influence of independent variables on financial accountability is strong.Keywords— Accountability, Siskeudes, Optimization, Village Finance
PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Bahy, Novita Melisa
Ekonis: Jurnal Ekonomi dan Bisnis Vol 26, No 2 (2024): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v26i2.6036

Abstract

Abstract : This study aims to analyze and determine the Effect of Financial Statement Quality on Investment Efficiency. The population in this study is Energy Sector companies on the Indonesia Stock Exchange for the period 2020-2023. Sampling in the study used purposive sampling method. The total number of samples in this study is 92 companies in the Oil, gas and coal subsector. The research method used is secondary research. The dependent variable in the study is investment efficiency. The independent variable in this study is the quality of financial reporting. The data analysis technique in this study uses simple linear analysis with model feasibility test (F test) and partial regression test (t test). The data processing process is carried out using the Statistical Package for Social Science (SPSS) program. The results showed that the Quality of Financial Statements has a significant positive influence on investment efficiency on the IDX with a significant value of 0.000 and contributes to investment efficiency by 12.8%. Keywords: Financial Report Quality,Investment Efficiency
EVALUASI PENGGUNAAN SISTEM PERBENDAHARAAN DAN ANGGARAN NEGARATERHADAP PENGELOLAAN DANA ANGGARAN SATUAN KERJA DI WILAYAH KPPN LHOKSEUMAWE Ramadhani, Desi; Hamdani, Hamdani; Alfianti, Julia
Ekonis: Jurnal Ekonomi dan Bisnis Vol 26, No 2 (2024): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v26i2.6042

Abstract

Abstract— This study aims to determine the Evaluation of the Use of the State Treasury and Budget System on Budget Fund Management at the Lhokseumawe KPPN by looking at the influence of Information Quality. System quality, Service quality, Satisfaction of use, and system use, on Budget fund management at the Lhokseumawe City KPPN. The research method used is a quantitative research method in the form of primary data distributed to 105 respondents consisting of Work Units consisting of 102 Budget Section Work Units (BA) of Ministries/Institutions and 3 Budget Section Work Units (BA) of the State General Treasurer (BUN). The results of the study concluded that Information Quality (X1). System quality (X2), Service quality (X3), Satisfaction of use (X4), and system use (X5), both partially and simultaneously have an effect on Budget fund management at the Lhokseumawe City KPPN (Y) Keywords: Information Quality. System quality, Service quality, Satisfaction of use, and system use, Fund management
PENGARUH PENDAPATAN PREMI, BEBAN KLAIM, RISK BASED CAPITAL DAN HASIL INVESTASI TERHADAP LABA PERUSAHAAN ASURANSI UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN INDONESIA Agustina, Monika; Muzahid, Mukhlisul; Mukhlis, Mukhlis
Ekonis: Jurnal Ekonomi dan Bisnis Vol 26, No 2 (2024): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v26i2.6037

Abstract

Abstract: Corporate Profit or commonly called profitability, is a measure of how well a company has succeeded in generating net profit from its operations in a certain period. This study aims to determine how much influence Premium Income, Claim Expenses, Risk Based Capital and Investment Returns have on the Profit of Sharia General Insurance Companies registered with the Indonesian Financial Services Authority, with an observation period of three years, namely from 2020 to 2022. The data used in this study are secondary data that are quantitative in nature, namely by using financial reports published by the Financial Services Authority. The population in this study were 25 issuers and the sample selected in this study were 17 issuers, and using the purposive sampling method with certain criteria. The analysis method uses the panel data regression analysis method. The model used in this study is the panel data fixed effect model, classical assumption test and hypothesis test. The results show that premium income, claim expenses, risk based capital and investment returns simultaneously have a significant effect on the Profit of Sharia General Insurance Companies registered with the Indonesian Financial Services Authority. Premium income partially has a negative and significant effect on company profits. Claim expenses partially have a positive and significant effect on company profits. Risk based capital partially has a positive and significant effect on company profits. Investment results partially have no effect on company profits. Keywords: Premium Income, Claims Expense, Risk Based Capital, Investment Results and  Company Profit
PENGARUH VOLUME DAN FREKUENSI PERDAGANGAN TERHADAP HARGA SAHAM PADA BANK INDEX LQ45 - PERIODE 2020 – 2024 Hartanto, Hartanto
Ekonis: Jurnal Ekonomi dan Bisnis Vol 26, No 2 (2024): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v26i2.6044

Abstract

Abstract: The purpose of this study is to examine and analyze whether there is an effect of the independent variables,  Trading Volume and Frequency Transactions, and the dependent variable, Stock Prices. The research employs a causal research method, conducted on 7 (seven) banks included in the LQ45 Index on the Indonesia Stock Exchange during the period of 2020-2024. The statistical test model used is multiple linear regression. The results of this study indicate that Trading Volume and Frequency Transactions have a significant effect on stock prices. Keywords: Trading Volume, Trading Frequency, LQ45, Bank, Stock Price.
PENGARUH VARIABEL PENERIMAAN DANA ZISWAF, BOPO, DAN LABA/RUGI NONOPERASIONAL TERHADAP NPF GROSS DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI PERIODE 2018.Q1–2023.Q3 Khusnul Khotimah, Retno Wahyuning; Hestya Budianto, Eka Wahyu
Ekonis: Jurnal Ekonomi dan Bisnis Vol 26, No 2 (2024): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v26i2.6032

Abstract

Abstract :This study aims to determine and examine the effect of receiving ZISWAF, BOPO, and non-operating profit / loss on gross NPF with firm size as a moderation variable for the period 2018.Q1 – 2023.Q3. The sample used in this study is companies in the financial sector listed on the Indonesia Stock Exchange (IDX) in 2018-2023. The sampling technique used was purposive sampling, with a total sample of 5 banks for 6 years. The data analysis techniques used are Panel Data Regression Analysis and Moderated Regression Analysis (MRA) with the Eviews 12 application. The results showed that ziswa funds, BOPO and non-operating profit / loss showed a significant influence on the value of the company. This means that if the value of ziswa funds generated is higher, the funds can be used to strengthen the capital of Islamic financial institutions so that the risk of bad loans will be reduced. High BOPO levels have an impact on Gross NPF levels. Large operational costs can reduce the company's profitability. Good non-operating profit can help reduce NPF Gross by improving the company's financial stability and repayment ability, while large non-operating losses can increase credit risk and contribute to an increase in NPF Gross if not managed properly. Firm size shows a significant positive influence on company value. This means that if the resulting capital structure is high, it will cause a decrease in the value of the company, and vice versa. Then, in the interaction of moderation variables, probability can moderate ziswa funds, BOPO, non-operating profit / loss on NPF against the value of financial sector companies in the 2018Q1-2023Q3 period. Keywords: Islamic Banking,ZISWAF Fund, BOPO,profit and loss, NPF Gross, Firm Size.
PENGARUH PERTUMBUHAN PENJUALAN, LABA PER SAHAM, DAN TOTAL ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Ajrina, Ajrina; Safaruddin, Safaruddin; Mizan, Mizan
Ekonis: Jurnal Ekonomi dan Bisnis Vol 26, No 2 (2024): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v26i2.6038

Abstract

Abstract: This study aims to determine the effect of sales growth, earnings per share, and total cash flow on stock prices in companies listed in the Jakarta Islamic Index. The population in this study is 42 companies registered in the Jakarta Islamic Index. The sampling technique using Purposive Sampling is the selection of sample data based on certain criteria obtained as many as 30 observations with 10 companies within a period of 3 years. This study uses a quantitative approach. The data analysis technique uses multiple linear regression analysis. The statistical analysis tests used were classical assumption tests in the form of normality, multicollinearity, heterokedasticity, and autocorrelation tests and determination coefficient tests, as well as hypothesis tests both F tests and t tests. The determination coefficient test shows that the ability to grow sales, earnings per share, and total cash flow affects the stock price by 76.8%. The results of the study show that simultaneously sales growth, earnings per share, and total cash flow have a significant effect on the stock price of companies listed in the Jakarta Islamic Index. Meanwhile, partially sales growth has a negative and cynical effect on the stock price.  Earnings per share partially have a positive and negative effect on the stock price. Total cash flow partially does not have a significant effect on the stock price. Keywords: Sales Growth, Earnings Per Share, Total Cash Flow, Stock Price
PENGARUH LITERASI KEUANGAN DAN INFORMASI AKUNTANSI TERHADAP MINAT MENGGUNAKAN PEER TO PEER LENDING SYARIAH PADA MAHASISWA TATA NIAGA Tillah, Atia; Amin, Haris Al; Halim, Abdul
Ekonis: Jurnal Ekonomi dan Bisnis Vol 26, No 2 (2024): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v26i2.6045

Abstract

Abstract: This research was conducted on Commerce Students at the Lhokseumawe State Polytechnic. This research aims to determine the influence of financial literacy and accounting information on interest in using sharia peer to peer lending among Commerce Students. In this research, data was collected using tools in the form of observations, interviews and questionnaires for 101 respondents using a simple random sampling technique, which aims to determine the respondents' perceptions of each variable. The type and source of data in this research is quantitative research, primary and secondary data sources. The analysis used includes data instrument tests (validity and reliability tests), multiple linear regression analysis, classical assumption tests (t test, F test, and coefficient of determination). From the research results, it can be seen that the variables of financial literacy and accounting information have a significant or positive effect simultaneously on interest in using sharia peer to peer lending. From the t test, the results showed that financial literacy had a significant effect on using sharia peer to peer lending and my information had a significant effect on interest in using sharia peer to peer lending.Keywords: Financial Literacy; Accounting Information; Sharia Peer to Peer Lending
PENGARUH GAYA KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI BAGIAN TENAGA PENDIDIK PADA YAYASAN AL-AMIEN SMK TARUNA BHAKTI CIKARANG Azzahra, Andrea Veren; Raharja, Irwan
Ekonis: Jurnal Ekonomi dan Bisnis Vol 26, No 2 (2024): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v26i2.6033

Abstract

Abstract: This study aims to test and analyze the influence of leadership style and work discipline on employee performance. This study was conducted at the Al-Amien Foundation, SMK Taruna Bhakti Cikarang. This study uses a quantitative approach. The sample used was 42 respondents, the data was distributed using a questionnaire via Google form. Data were collected with a questionnaire that had been tested for validity and reliability. The data analysis technique used was multiple regression. Based on the SPSS22 output, the results of the study showed that the leadership style variable with a t count of 3.913 r table 2.023 and a significance level of t less than 0.05 (sig. T = 0.000 0.05), it was concluded that leadership style partially had a significant positive effect on employee performance. While the work discipline variable with a t count of 4.933 r table 2.023 and a significance level of t less than 0.05 (sig. T = 0.000 0.05), it was concluded that leadership style partially had a significant positive effect on employee performance. The results of the study showed that the F-count (F-statistic) of 12.997 was greater than the F table of 3.24 with a significance value of 0.000. It was concluded that leadership style and work discipline simultaneously (together) had a positive and significant effect on employee performance. Keywords: Leadership Style, Work Discipline, Employee Performance