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Jurnal Ekonomi Dan Bisnis

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Published by Universitas Pekalongan

ISSN : 16930908 EISSN : 23016469 DOI : http://dx.doi.org/10.31941

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal ekonomi dan Bisnis adalah jurnal yang mempublikasikan hasil -hasil penelitian dan kajian pustaka dibidang ekonomi manajemen, Akuntansi dan Bisnis. Jurnal Ekonomi dan bisnis Terbit secara berkala dua kali dalam setahun yaitu dibulan Maret dan September.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 207 Documents

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ANALISIS KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BALIKPAPAN (Studi Pada Kantor Dinas Pendapatan Daerah Kota Balikpapan Yerni Pareang; Yudea Yudea
Jurnal Ekonomi Dan Bisnis Vol 18, No 1 (2016): JURNAL EKONOMI DAN BISNIS MARET 2016
Publisher : Fakultas Ekonomi Universitas Pekalongan

Balikpapan city was given the opportunity to explore the potential of financial resources by setting taxes and fees for the region to increase revenues generated local revenues. This study aims toanalyze the contribution of local taxes and levies on revenue Balikpapan City during the last five years (2010-2014). The object of this research is the area of Balikpapan, the focus of research to address locally generated revenue, local taxes and levies. This type of research in this study is quantitative descriptive. This analysis uses the analysis of tax and levy contribution to total revenue every year. Results of this study found that the average contribution of local taxes and levies when the reception local revenues generated Balikpapan City during 2010-2014 were highly variable. The percentage contribution of local taxes is greater than the percentage contribution levies. This study contributes to the government Balikpapan to better see the potential of the region to add value to the contribution of local taxes and levies in improving revenue performance.Keywords: local taxes, levies, locally-generated revenue, Balikpapan city.

PEMETAAN DAN ANALISIS KOMPETENSI INTI UKM BATIK DI KABUPATEN PURBALINGGA DENGAN PENDEKATAN VALUE CHAIN Weni Novandari
Jurnal Ekonomi Dan Bisnis Vol 12, No 2 (2013): Jurnal Ekonomi dan Bisnis, Maret 2013
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v12i2.182

The aimed of this study are 1) To identify the profile ofSMEsin Purbalingga batik which includes the amount, location, production capacity, product type, amount of labor, raw materials and production facilities.2) To identify the core competencies of SMEsin Pubalingga batik by Value Chain approach. Data collection method susedin this study is the triangulation method, consist of : observation,documentationandinterview. Qualitativedescriptiveanalysis used to analyzethe elements inthe frameworkofValueChain Management thatcan bedefinedas a core competencyof SMEsbatikin Purbalingga.The resultsshown 1) Profilesobtainedin Purbalingga’s small enterprises batikwhich has anumberofmore or lessas many as 400people spreadacross multiplecenters ofbatik, which isin Bobotsari, Bojongsari, Kalimanah, Karangmoncol and Kemangkon District. Turn over estimated peryear batiki saround Rp 4,595,200,000 to Rp 9.28 billion. Products resulted includebatikcloth, sinjang, and tablecloths. The majority of batik craftsmen still run the business in atraditional way. 2) Basedon the value chain analysis, core competencies that can be the basis for competitive advantagein purbalingga batik SMEs are The Speed and the craftsmen's apilityin theprocess of ofmaking batike specially on stage nyanting skills that is noteasyto be imitated byother batik craftsmen.Keywords : SMEsbatik, Core Competence, Value Chain

FAKTOR-FAKTOR YANG MEMENGARUHI ABNORMAL RETURN PADA KINERJA JANGKA PANJANG Agus Hilal; Syafnita Syafnita; Amalia Ilmiani
Jurnal Ekonomi Dan Bisnis Vol 21, No 2 (2018): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2018
Publisher : Fakultas Ekonomi Universitas Pekalongan

This study aims to examine and analyze the influence of benchmark, size of firm, market value, money raised and magnitude of underpricing against abnormal returns of shares in long-term performance after 3 years of IPO. Independent variables in this study benchmark, size of firm, market value, money raised and magnitude of underpricing. Dependent variable is Abnormal Return on long term performance stock after 3 years IPO. The sample of research used is service company that conducts IPO period of 2013 & 2014 as 27 service companies by using purposive sampling method. Analytical technique used is multiple linear regression analysis and tested the classical assumption which includes normality test, multicolinearity test, autocorrelation test, and heteroskesdasticity test. The results showed that partially Benchmark does not significantly effect to Abnormal Return; Size of Firm, Market Value and Magnitude of Underpricing have a significant effect on Abnormal Return; Money Raised has no significant effect on Abnormal Return. Keywords: Benchmark, Size of Firm, Market Value, Money Raised, Magnitude of Underpricing, Abnormal return

Pengaruh Kepatuhan Wajib Pajak, Pemeriksaan Pajak, Dan Penagihan Pajak Terhadap Penerimaan Pajak Pengasilan (Pph) Pasal 25/29 Badan Pada Kpp Pratama Balikpapan Satriawaty Migang; Ruky Dwi Dirmayani
Jurnal Ekonomi Dan Bisnis Vol 20, No 2 (2017): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2017
Publisher : Fakultas Ekonomi Universitas Pekalongan

The influence of tax obligation obedience, tax investigation, and tax billing to income tax enrollment clause 25/29 board of KPP Pratama Balikpapan. This examination intended to examine the influence of tax obligation obedience, tax investigation and tax billing to income tax enrollment clause 25/29 board partially and simultaneously. This research contain of one dependent variabel which is income tax enrollment clause 25/29 board and three independent variabel which is influence of tax obligation, tax investigation and tax billing. The sample of this research is the entire research population that is board of tax oligation registered in KPP Pratama Balikpapan in 2013 until 2016. Data analysis technique is double analysis regretion linear method. The result of this research shows that influence of tax examination and tax billing to income tax enrollment clause 25/29 board. While, tax obligation obedience did not influence income tax enrollment clause 25/29 board. However, tax obligation obedience, tax examination, and tax billing have influences to income tax enrollment clause 25/29 board simultaneously.

MAMBANGUN KEPEMIMPINAN YANG EFEKTIF UNTUK MERAIH KEUNGGULAN KOMPETITIF ORGANISASI Siti Nurhayati
Jurnal Ekonomi Dan Bisnis Vol 15, No 2 (2014): Jurnal Ekonomi Dan Bisnis September 2014
Publisher : Fakultas Ekonomi Universitas Pekalongan

Recently, the business develop very rapidly that caused of the trade become to free system. The consequence is the business organization must compete with other. To reaches the success of their business, each organization must have the effectiveness system of leadership. The effectiveness system of leadership has some characteristic such :a. they have a high intelligenceb. have the social maturity and breadthc. have an inner motivation and achievement drivesd. have the human relation attitudes Implementing the effectiveness system of leadership also means that the leader can empowering people to become high performance (excellence) with their competence and capability. High performance (excellence) of employers is “the streght” of an organization that may developed as an competitive advantage. Keywords : competitive advantage, leadership, empowerment.

ANALISIS INDEK KEPUASAN MASYARAKAT PDAM KOTA PEKALONGAN Choliq Sabana; Siti Nurhayati; Alvis Muryodewanto
Jurnal Ekonomi Dan Bisnis Vol 17, No 2 (2015): Jurnal Ekonomi dan Bisnis September 2015
Publisher : Fakultas Ekonomi Universitas Pekalongan

Public services such as those operated by PDAM Pekalongan City still found manyweaknesses that can not meet the expected quality of the community . It is characterized by thepresence of various public complaints . the importance of serving the water supply PDAM Pekalonganconsiders it important for information to the Public Satisfaction Index (HPI ) in order to improve qualityof service Surveys are intended to : 1 ) Identify and analyze the weaknesses of each of the elements ofservice delivery PDAM Pekalongan and 2 ) Measure the community Satisfaction Index (HPI ) PDAMKota Pekalongan . The survey results show that, in general , PDAM service performance Pekalongancategorized as "good" with a score of 75.71 . There are three elements to the status of serviceperformance Excellent ( Attitude Officer , comfort , and environmental safety services office ) , thereare nine elements of the status of service performance Good ( products , procedures Services ,completeness attributes , justice services , human resources capabilities , Fairness Cost , Certainty Costservices , Assurance services Schedule ) , There are four elements to the status of service performanceGood Enough ( Delivery System , service requirements , responsibility Officer , and Speed in Service )Keyword: PDAM Kota Pekalongan, IKM, Kepuasan

ANALISIS MEKANISME CORPORATE GOVERNANCE PADA PEMBERIAN OPINI AUDIT DENGAN PENJELASAN GOING CONCERN Arum Ardianingsih
Jurnal Ekonomi Dan Bisnis Vol 11, No 01 (2012): Jurnal Ekonomi dan Bisnis, September 2012
Publisher : Fakultas Ekonomi Universitas Pekalongan

This research aim to know influence from corporate governance mechanism to audit opinion withgoing concern explanatory. The population research was the listed companies running inProcessing/Manufacturing Sector. Sampling method was conducted with Purposive Sampling technique,produced 157 sample units. The observation period of this study was from 2004 to 2006. The dependentvariable is a dummy variable representing the presence of Audit report with going concern explanation.Independent variables consist of Board of commissioner changes, board of director changes, auditcommittee and auditor quality as proxy from corporate governance mechanism. The hypotheses proposedwere tested by logistic regression. The hypotheses proposed were tested by logistic regression show that board of director changes,auditor quality is significant, while board of commissioner changes and audit committee is not significant tothe audit opinion with going concern explanatory. Keywords: Audit Opinion, Audit Opinion with Going Concern Explanatory, Corporate Governance Mechanism.

FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR GO PUBLIC Muhammad - Ridho
Jurnal Ekonomi Dan Bisnis Vol 22, No 01 (2019): JURNAL EKONOMI DAN BISNIS MARET 2019
Publisher : Fakultas Ekonomi Universitas Pekalongan

This study aims to determine the effect of profitability, liquidity level, company size, business risk, growth opportunity, managerial ownership, asset structure on the capital structure of manufacturing companies in the Indonesia Stock Exchange (IDX). The type of data used is secondary data in the form of financial statements that are officially published through www.idx.co.id and the company's official website. The technique used for sampling companies in this study is to use a purposive sampling method with predetermined criteria. The sample of this researcher amounted to 172 samples. The analytical method used in this study is a multiple linear regression analysis method using the classical assumption test. The results showed that profitability (ROA) partially had a negative and not significant effect on Capital Structure (DER), Liquidity Level (CR) partially had a negative and significant effect on Capital Structure (DER), Company Size (SIZE) partially positive influence and not significant to capital structure (DER), Business Risk partially has a negative and not significant effect on Capital Structure (DER), Growth Opportunity (GROWTH) partially has a positive and significant effect on Capital Structure (DER), Managerial Ownership (DMOWN) is partially influential positive and not significant to Capital Structure (DER), Asset Structure (SA) partially has a negative and significant effect on Capital Structure (DER).

EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN INTERN PADA KOPERASI UNIT DESA “X” DI KABUPATEN BANYUMAS Eko Suyono
Jurnal Ekonomi Dan Bisnis Vol 20, No 2 (2017): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2017
Publisher : Fakultas Ekonomi Universitas Pekalongan

This study aims to evaluate the effectiveness of internal control system at KUD "X" in Banyumas by using COSO 2013 framework as assessment indicators. Selecting a qualitative approach in which data were collected by indepth interviews and observations, this study concludes that internal control components are in accordance with the COSO 2013 framework, i.e., control environment, risk assessment, control activities, information and communications, and monitoring. Those components of internal control are present and run well on KUD "X" in Banyumas Region. Therefore this study concludes that with reference to the COSO 2013 framework the internal control system of KUD "X" in Banyumas has been effective. Keywords: COSO 2013, Control Environment, Risk Assessment, Control Activities, Information and Communication, Monitoring

PENGARUH KOMPENSASI, PELATIHAN DAN PERAN SUPERVISOR TERHADAP KINERJA PADAKARYAWAN PAGUYUBAN BATIK SI JAMBE, KECAMATAN WONOKERTO, KABUPATEN PEKALONGAN Wenti Ayu Sunarjo
Jurnal Ekonomi Dan Bisnis Vol 14, No 1 (2014): Jurnal Ekonomi dan Bisnis, Maret 2014
Publisher : Fakultas Ekonomi Universitas Pekalongan

This research entitle “The Influence of Compensation, Training, and Supervisor Role to The Performance of employees batik club at Sijambe village, Wonokerto, Pekalongan” has the aim to testing corelation amongvariables to reality faced are the poor performance of employees batik club at Sijambe village, Wonokerto,Pekalongan. This research includes the quantitative research, that use the path analysis method. The population is all of ceaftman of batik club at Sijambe village, Wonokerto, Pekalongan Regency. Thesamples amount take with forecasting interval, and use the purposive sampling method to take the samples. The result of this research show thah compensation and training variables have no significanceinfluence to employee performance. But the supervisor role variable has the significance influence to employeeperformance Batik club at Sijambe village, Wonokerto, Pekalongan Regency. Keywords: compensation, training, supervisor role and performance.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

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Contact Name Amalia Ilmiani

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Phone +6281328697130

Journal Mail Official redaksijebi.unikal@gmail.com

Editorial Address Fakultas Ekonomi Universitas Pekalongan Jl. Sriwijaya No.3

Location Kota pekalongan, Jawa tengah INDONESIA

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Contact Name
Amalia Ilmiani

Contact Email
-

Phone
+6281328697130

Journal Mail Official
redaksijebi.unikal@gmail.com

Editorial Address
Fakultas Ekonomi Universitas Pekalongan Jl. Sriwijaya No.3

Location
Kota pekalongan,

Jawa tengah

INDONESIA