Jurnal Ekonomi dan Bisnis Dharma Andalas
Jurnal Ekonomi dan Bisnis Dharma Andalas (p-ISSN: 0852-1697; e-ISSN: 2460-9919) is is a peer-reviewed international journal on accounting, management and economics by Faculty of Economics Universitas Dharma Andalas. It includes articles on the scientific research field of Management Sciences, includes the results of scientific research original.
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240 Documents
<![CDATA[Pengaruh Kualitas Pelayanan dan Sanksi Perpajakan Yang Diberikan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Kantor Pelayanan Pajak (KPP) Pratama Padang Satu) ]]>
<![CDATA[Ingra Sovita]]>;
<![CDATA[Aulia Ramadhani Hayati]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 21 No 2 (2019): Jurnal Ekonomi dan Bisnis Dharma Andalas ]]>
Publisher : <![CDATA[Universitas Dharma Andalas ]]>
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<![CDATA[This study aims to determine the effect of Service Quality and Tax Sanctions given by the Fiscal Authority on the Compliance of Individual Taxpayers (Case Study of the Pratama Tax Service Office in Padang Satu. This study uses an independent variable (X) including Service Quality of Fiscal (X1), Sanctions Taxation (X2) and the dependent variable (Y), namely Personal Taxpayer Compliance The population in this study were all individual taxpayers at the Pratama Padang Satu Tax Service Office (176.240). The results obtained from this study indicate variable Service Quality with Determination R2 value of Adjusted R2 of 0.786 or 78.6% which affects the compliance of Taxpayers while the remaining 21.4% is influenced by other variables not examined in this study. In fact, the Fiscal Service Quality variable has a positive and significant effect on Taxpayer Compliance with a significant value (0.039), while the Tax Sanction variable has a positive and significant effect on Taxpayer Compliance with a significant value (0.023). Service Quality Variables and Tax Sanctions that are given Simultaneous Fiscus have a positive influence on the Compliance of Individual Taxpayers, showing a calculated f value of 48,845 with a significance level of 0.000 <0.05]]>
<![CDATA[Analisis Perkembangan dan Determinasi Investasi Kabupaten dan Kota di Provinsi Riau ]]>
<![CDATA[Ranti Darwin]]>;
<![CDATA[Muhammad Hidayat]]>;
<![CDATA[M Fikry Hadi]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 21 No 2 (2019): Jurnal Ekonomi dan Bisnis Dharma Andalas ]]>
Publisher : <![CDATA[Universitas Dharma Andalas ]]>
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<![CDATA[The purpose of this study was to determine the effect of government spending, investment lag, interest rates, inflation and economic growth on investment in Riau Province and Kotadi Regency. The data type of this research is panel data. In this study data was obtained from 12 districts / cities observed in a period of 6 years, 72 observations were obtained. In addition, secondary data was published by the Riau Province Central Bureau of Statistics (BPS). This study uses data analysis in the form of panel data regression analysis using EVIEWS 9.0 software. The results of this study indicate that government expenditure, investment lag, interest rates and inflation have a significant effect on investment in City District in Riau Province. While economic growth has a insignificant influence on investment in City District in Riau Province.]]>
<![CDATA[Pengaruh Implementasi Strategi Pemasaran Terhadap Peningkatan Nasabah Yang Menabung Pada Bank Nagari Syariah Cabang Padang ]]>
<![CDATA[S. Syahril]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 21 No 2 (2019): Jurnal Ekonomi dan Bisnis Dharma Andalas ]]>
Publisher : <![CDATA[Universitas Dharma Andalas ]]>
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<![CDATA[The title of this study is: The Effect of Marketing Strategy Implementation on Increasing the Amount of Savings at Bank Nagari Syari’ah Padang Branch. The author is interested in researching this because in the banking world transactions, especially transactions at conventional banks by the ulama are stated to be usury with interest systems. This is because transactions at conventional banks are not preceded by a contract (agreement) between the bank and the customer, whereas in Islam every transaction must be a contract and a permit from both parties a transaction is declared lawful.In introducing Shari'ah banks to the community there are many problems and problems, especially the problem of public trust in Shari'ah banks which, not yet in accordance with Islamic Shari'a, because people admire the bank syari; ah only exchange clothes with conventional banks. To eliminate the perception of society like that, Islamic banks need to promote Shari'ah products offered by implementing marketing strategies based on Islamic Shari'a. One of the agencies that has the above problems is the Padang branch of the Syariah branch, where it is suspected that there is a lack of customers who save at the Padang branch of the Syariah Shari'ah Bank, because employees who have not mastered the marketing strategy related to the actual Shari'ah bank. To increase the number of customers who are saving nagari syariah banks, they recruit several employees who truly master the operational system of Islamic banks.The variables used in this study are the implementation of marketing strategies as independent variables (X) consisting of Products (X1), Price (X2), Promotions (X3) and the number of savers as dependent variables (Y). This independent variable will be tested against the dependent variable how much influence it has on the increase in the number of savers at the Padang branch of the Syariah Syariah Bank. The results of the study show that the product variable has a significant effect on the number of savers as well as the price variable which also has a significant effect on the number of savers in the nagari syariah padang bank. While the promotion variables and Place variables did not significantly influence the number of savers at the Padang branch Islamic bank. To measure this, we use quantitative research models that use multiple regression analysis.]]>
<![CDATA[Analisis Konsumsi dan Tabungan Masyarakat di Indonesia ]]>
<![CDATA[Engla Desnim Silvia]]>;
<![CDATA[Rina Susanti]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 21 No 2 (2019): Jurnal Ekonomi dan Bisnis Dharma Andalas ]]>
Publisher : <![CDATA[Universitas Dharma Andalas ]]>
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<![CDATA[The purpose of this study to identify and analyze: (1) consumption of the previous period, the current period disposable income and disposable income previous period on the level of consumption in Indonesia, (2) the current period disposable income, disposable income of the previous period, the consumption of the current period, consumption and interest rates on saving the current period in Indonesia.The result showed: (1) there isi a significant effect between the consumption of the previous period, disposable income of the current period and disposable income together the level of consumption in Indonesia, (2) there is a significant effect between the current period disposable income, disposable income of the previous period, the current period consumption, the consumption of the previous period and current periode interest together to word saving in Indonesia]]>
<![CDATA[Pengaruh Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan Hotel Syariah di Kota Padang ]]>
<![CDATA[Eka Mariyanti]]>;
<![CDATA[Hening Rahayu Saputri]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 21 No 2 (2019): Jurnal Ekonomi dan Bisnis Dharma Andalas ]]>
Publisher : <![CDATA[Universitas Dharma Andalas ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui: (1) pengaruh lingkungan fisik terhadap kepuasan kerja karyawan, (2) pengaruh lingkungan kerja non fisik terhadap kepuasan kerja karyawan, (3) pengaruh lingkungan kerja fisik dan non fisik terhadap kepuasan kerja karyawan. Penelitian ini merupakan penelitian studi kasus pada hotel syariah dikota Padang yaitu Hotel Sofyan Inn Rangkayo Basa, Hotel Bunda, New Rasaki Hotel, The Sriwijaya Hotel dan The Abidin Hotel. Penelitian ini menggunakan metode sensus yaitu mengambil seluruh populasi yang ada didalam objek penelitian yaitu 133 responden karyawan hotel syariah dikota Padang. Hasil penelitian menunjukkan bahwa: (1) ada pengaruh positif dan signifikan lingkungan kerja fisik terhadap kepuasan kerja karyawan( thitung = 8,243 > ttabel = 1,978). (2) pengaruh positif dan signifikan lingkungan kerja non fisik terhadap kepuasan kerja karyawan ( thitung = 7,000 > ttabel = 1,978). (3) Ada pengaruh positif dan signifikan lingkungan kerja fisik dan non fisik terhadap kepuasan kerja karyawan probabilitas signifikan jauh lebih kecil dari 0.05 (0,000 < 0,05)]]>
<![CDATA[Prediksi Financial Distress Dengan Menggunakan Model Fulmer (Studi Pada PT Semen Padang Periode 2014-2018) ]]>
<![CDATA[Rangga Putra Ananto]]>;
<![CDATA[Fera Sriyunianti]]>;
<![CDATA[Ferdawati Ferdawati]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 22 No 1 (2020): Jurnal Ekonomi dan Bisnis Dharma Andalas ]]>
Publisher : <![CDATA[Universitas Dharma Andalas ]]>
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<![CDATA[ABSTRACT The condition of the mining sector in Indonesia has recently experienced a decline. As quoted on CNN Indonesia, that the mining and quarrying industry recorded a decline in growth amid the shiny national economy. Almost the same thing was also seen in PT Semen Padang, which also experienced a decline in financial performance. This study aims to analyze whether PT. Semen Padang has the potential to experience financial distress. The method used is the Fulmer method, because the method can see how much potential financial distress that might occur at PT Semen Padang. This type of research is descriptive quantitative research. The object of this research is PT Semen Padang. By using a sample of the 2014-2018 financial statements at PT Semen Padang. The data analysis method uses the Fulmer method. Fulmer analysis results for the financial performance of PT. Semen Padang predicts that PT Semen Padang is in good condition. ABSTRAK Kondisi sektor pertambangan di Indonesia akhir akhir ini mengalami penurunan. Seperti dikutip di CNN Indonesia, bahwa industri pertambangan dan penggalian mencatat penurunan pertumbuhan di tengah mengilapnya perekonomian nasional. Hal yang hampir sama juga terlihat pada PT Semen Padang yang juga mengalami penurunan kinerja keuangan. Penelitian ini bertujuan untuk menganalisis apakah PT. Semen Padang berpotensi mengalami financial distress. Metode yang digunakan yaitu metode Fulmer, karena metode tersebut dapat melihat seberapa besar potensi financial distress yang mungkin akan terjadi pada PT Semen Padang. Jenis penelitian ini adalah penelitian kuantitatif diskriptif. Obyek penelitian ini adalah PT Semen Padang. Dengan menggunakan sampel laporan keuangan periode 2014-2018 pada PT Semen Padang. Metode analisis data menggunakan metode Fulmer. Hasil analisis Fulmer untuk kinerja keuangan PT. Semen Padang memprediksi bahwa pada PT Semen Padang berada dalam kondisi yang baik.]]>
<![CDATA[Proses Pengambilan Keputusan Taktis: Studi Kasus Harian Umum X ]]>
<![CDATA[Ulfi Maryati]]>;
<![CDATA[Kurniawati Putri]]>;
<![CDATA[Rasyidah Mustika]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 22 No 1 (2020): Jurnal Ekonomi dan Bisnis Dharma Andalas ]]>
Publisher : <![CDATA[Universitas Dharma Andalas ]]>
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<![CDATA[ABSTRACT The development of technology has a great impact to the printed newspaper’s companies. The readers of printed newspaper have been declining in the last few yearsand caused reducing the income of companies. Management’s faced the decision to keep the printed newspaper or shift to onlinemedia. This is a qualitative research with a case study. Data was generated through interviews, observations and document reviews. The case study was conducted in one of the printed newspaper’s company in West Sumatera, i.e. Harian Umum X. This study attempt to provide the tactical decision process wheither Harian Umum X still keep both the printed newspaper and online media. Based on internal and external non-financial factors, there are some factors from readers and online media consuments as a consider for a company to make a decision. ABSTRAK Perkembangan teknologi memiliki dampak besar pada perusahaan koran cetak. Jumlah pembaca koran cetak menurun selama bertahun-tahun yang mengakibatkan berkurangnya pendapatan dari perusahaan koran cetak. Manajemen dihadapkan pada keputusan tetap mempertahankan koran cetak atau beralih ke media online. Penelitian ini adalah kualitatif dengan studi kasus. Teknik pengumpulan data yang digunakan adalah wawancara, dobukumentasi dan observasi. Studi kasus dilakukan pada salah satu perusahaan koran cetak di Sumatera Barat yaitu Harian Umum X. Penelitian ini menyajikan proses pengambilan keputusan taktis apakah sebaiknya Harian Umum X tetap mempertahankan koran cetak dan meneruskan media online. Dari analisis faktor non-keuangan pihak internal dan eksternal perusahaan, ada beberapa informasi hasil wawancara pembaca koran & pelanggan media online yang juga dapat dijadikan sebagai bahan pertimbangan perusahaan dalam pengambilan keputusan]]>
<![CDATA[Pengaruh Konteks Profesional terhadap Penalaran Moral Mahasiswa Akuntansi ]]>
<![CDATA[Indrayeni Indrayeni]]>;
<![CDATA[Riani Sukma Wijaya]]>;
<![CDATA[Yessi Yunelia Rahmi]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 22 No 1 (2020): Jurnal Ekonomi dan Bisnis Dharma Andalas ]]>
Publisher : <![CDATA[Universitas Dharma Andalas ]]>
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<![CDATA[ABSTRACT The aims of the study is to empirically examine the effect of the professional context on the moral reasoning of accounting students. The professional context consists of auditing and accounting firms. This research is a 2x1 between-subject experiment. Participants of this experiment are accounting students who have taken audit courses at private universities in the city of Padang. To determine differences accounting students of moral reasoning in the context of auditing and corporate accounting is ANOVA. The results show that theres are differences in the moral reasioning of accounting students in the context of auditing and corporate accounting. Statistical results also show that student moral in the audit is higher than students in the corporate accounting. This research provides implications that involve business ethics education integrated in each accounting course so as to facilitate students in making decisions in the face of ethical dilemmas. ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh konteks profesional terhadap penalaran moral mahasiswa akuntansi. Konteks profesional dibagi atas dua yaitu audit dan akuntansi perusahaan. Penelitian ini merupakan penelitian eksperimen 2x1 between-subject. Partisipan yang akan mengikuti eksperimen ini adalah mahasiswa akuntansi yang telah mengambil mata kuliah audit pada perguruan tinggi swasta yang ada di Kota Padang. Alat analisis yang digunakan untuk mengetahui perbedaan penalaran mahasiswa akuntansi dalam konteks audit dan akuntansi perusahaan adalah ANOVA. Hasil pengujian hipotesis menunjukkan bahwa terdapat perbedaan penalaran moral mahasiswa akuntansi dalam konteks audit dan akuntansi perusahaan. Hasil statistik juga menunjukkan bahwa penalaran moral mahasiswa dalam konteks audit lebih tinggi daripada mahasiswa dalam konteks akuntansi perusahaan. Penelitian ini memberikan implikasi berupa pentingnya pendidikan etika bisnis yang diintegrasikan dalam setiap matakuliah akuntansi sehingga memudahkan mahasiswa mengambil keputusan dalam menghadapi dilemma etis]]>
<![CDATA[Pengaruh Latar Belakang Pendidikan Terhadap Prestasi Mahasiswa Akuntansi ]]>
<![CDATA[Desi Handayani]]>;
<![CDATA[Gustati Gustati]]>;
<![CDATA[Dita Maretha Rissi]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 22 No 1 (2020): Jurnal Ekonomi dan Bisnis Dharma Andalas ]]>
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<![CDATA[ABSTRACT This research is a quantitative descriptive study that aims to see whether there is an influence of educational background on the GPA of Accounting students in D3 or D4 of Padang State Polytechnic (PNP). The population of this research is the GPA of 2015 to 2018 Accounting D3 and D4 PNP Study Program with high school and vocational education backgrounds. Sampling of research using the Census method. Data collected were 253 D3 Study Program students and 225 D4 Study Program students. For the purposes of data processing researchers use SPSS version 20.0, to test hypotheses using simple regression. In order to obtain the results of in-depth analysis, researchers also carried out descriptive analyzes, histogram curves and cross tabulations. Processing results show that in Accounting D3, educational background has an effect in determining the high GPA. As for Accounting D4 Study Program, educational background does not affect student GPA. ABSTRAK Penelitian ini merupakan penelitian deskriptif kuantitatif yang bertujuan untuk melihat apakah terdapat pengaruh latar belakang pendidikan terhadap IPK mahasiswa Akuntansi Prodi D3 ataupun Prodi D4 Politeknik Negeri Padang (PNP). Populasi penelitian ini adalah IPK mahasiswa Angkatan 2015 sampai 2018 Akuntansi Prodi D3 dan Prodi D4 PNP berlatar belakang pendidikan SMA, SMK dan MAN. Pengambilan sampel penelitian menggunakan metode Sensus. Data yang berhasil dikumpulkan adalah 253 mahasiswa Prodi D3 dan 225 mahasiswa Prodi D4. Untuk keperluan pengolahan data peneliti menggunakan SPSS versi 20.0, untuk menguji hipotesis menggunakan regresi sederhana. Guna mendapatkan hasil analisis yang mendalam, peneliti juga melakukan analisis deskriptif, kurva histogram serta tabulasi silang. Hasil pengolahan menunjukkan bahwa pada Prodi D3 Akuntansi, latar belakang pendidikan berpengaruh dalam menentukan tingginya IPK. Sedangkan untuk Prodi D4 Akuntansi, latar belakang pendidikan tidak mempengaruhi IPK mahasiswa.]]>
<![CDATA[Literasi Keuangan, Media Sosial dan Perilaku Keuangan Mahasiswa Dikota Padang ]]>
<![CDATA[Tri Rachmat Riski]]>;
<![CDATA[Henny Sulistianingsih]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 22 No 1 (2020): Jurnal Ekonomi dan Bisnis Dharma Andalas ]]>
Publisher : <![CDATA[Universitas Dharma Andalas ]]>
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<![CDATA[ABSTRACT The aim of this study is to identify the role of social media as the critical factor to enhance the student knowledge about financial literacty. In this study, social media is used as moderating variabel in order to know how this isues become an important thing to influence the behavioral of finance among the students in Padang. The sample of this study is a student which has knowledge of financial literacy. This study is used structural equation model to analyze the relationship of these variables. This study shows there is a significant relationship between financial literacy with behavioral of finance. In the other hand, social media is not considerably as moderating variable in this study. ABSTRAK Penelitian ini bertujuan untuk mengetahui tingkat literasi keuangan dan peranan saluran media sosial perilaku keuangan mahasiswa dikota Padang.. Objek penelitian ini adalah mahasiswa yang telah memiliki pengetahuan dan informasi tentang keuangan serta didukung dengan tingkat keterlibatan yang tinggi akan penggunaan saluran media sosial dikota Padang. Jumlah sampel penelitian adalah 100 orang. Teknik analisis data yang digunakan ada penelitian yaitu persamaan structural dengan menggunakan program olah data Smart PLS. hasil penelitian memperlihatkan terdapat pengaruh signifikan literasi keuangan dan media sosial terhadap perilaku keuangan. Namun dalam penelitian ini variabel media sosial tidak memiliki pengaruh signifikan sebagai variabel moderasi.]]>
