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Jurnal Ekonomi Dan Bisnis
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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PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN HASIL PEMERIKSAAN AUDIT BPK TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH Satriawaty Migang; Ummi Latifatuz Zahro
Jurnal Ekonomi Dan Bisnis Vol 22, No 2 (2019): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2019
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1108.807 KB) | DOI: 10.31941/jebi.v22i2.950

Abstract

This study aims to determine the effect of the local government characteristics and audit opinion on the financial performance of local governments in all urban districts in East Kalimantan. The samples used were as many as 10 districts / cities using purposive sampling method. Data were collected by using the method of documentation. Analysis of the data used in this research is multiple regression analysis with signification at 5%. The results showed partially (t test) that the variable Regional Wealth Levels, and BPK Audit Findings had an effect on financial performance, while Regional Expenditures and Dependency Levels on the Center had no effect on the financial performance of the Regional Government. While simultaneously (F test) that the variable level of regional wealth, regional expenditure, level of dependence with the center and BPK audit findings have a significant effect on Local Government Financial Performance. Keywords: financial performance, regional level, regional expenditure, level of freedom at the center, and opinion audit
Analisis Pengaruh Pendidikan Kewirausahaan, Sosio Demografi, Kemampuan Dan Self Efficacy Terhadap Minat Berwirausaha (Studi Mahasiswa Fakultas Ekonomi Universitas Pekalongan) Dian Milasari
Jurnal Ekonomi Dan Bisnis Vol 20, No 2 (2017): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2017
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (889.432 KB) | DOI: 10.31941/jebi.v20i2.742

Abstract

Indonesia as a developing country still has problems in terms of unemployment. BPS data says that open unemployment in 2016 as many as 7,024,172 people. Based on that fact, entrepreneurship has an important role in alleviating unemployment and improving country's economy. McCleeland in Silvia (2013) states that a country can advance if 2% of the total population is an entrepreneur. The purpose of this study is to determine whether there is a positive influence either simultaneously or partially between the socio-demographic variables, ability and self efficacy to entrepreneurship interests (Case Study of College Student Faculty of Economics, University of Pekalongan) 2016/2017 academic year. This research is a sample research with Accidental Sampling technique using 100 respondents. Data collecting method was done by questionnaire method which then processed using quantitative analysis method consisting of validity test, reliability test, autocorrelation test, classical assumption test, and statistical test of t and F. The result of analysis showed that entrepreneurship education, socio demography, ability and self efficacy have influence on entrepreneurship interests either simultaneously or partially.
PENGARUH RELIGIUSITAS DAN RASIONALISASI DALAM MENCEGAH DAN MENDETEKSI KECENDERUNGAN KECURANGAN AKUNTANSI Imang Pamungkas
Jurnal Ekonomi Dan Bisnis Vol 15, No 2 (2014): Jurnal Ekonomi Dan Bisnis September 2014
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (887.982 KB) | DOI: 10.31941/jebi.v15i2.229

Abstract

This study focuses on prevention, kareena prevention is preventive measures that need to be done before the fraud occurs and can minimize the risks. This research will discuss about the determinants or fraud prevention measures, in particular the accounting fraud. The variables used in this study is religiosity, rationalization to be tested against the tendency of accounting fraud.The population in this study were all final year accounting students s1 2012 University of Pekalongan force that has taken 120 semester credit system for the generation of students has undergone a process of learning and has got the maximum benefit from the teaching of accounting. The sample in this study were students s1, 6th semester study program Accounting University of Pekalongan.Methods of data collection in this study using a survey method. This study uses the path analysis is used to analyze the pattern of relationships between variables in order to determine the influence directly or indirectly the independent variables (exogenous) on the dependent variable (endogenous). Benefits of path analysis is for an explanation of the phenomenon being studied or problems studied. The results of this study indicate that the first hypothesis Religiosity negatively affect acceptable rationalization, the second hypothesis Religiosity negative effect on the tendency of Accounting Fraud acceptable and third hypotheses Religiosity effect on the tendency of Accounting Fraud by Rationalization unacceptable. Keywords: Religiosity, Rationalization, Accounting Fraud Trends 
ANALISIS KELAYAKAN PEMASARAN DAN KEUANGAN UMKM Ali Imron
Jurnal Ekonomi Dan Bisnis Vol 17, No 2 (2015): Jurnal Ekonomi dan Bisnis September 2015
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (734.631 KB) | DOI: 10.31941/jebi.v17i2.336

Abstract

This study aims to analyze the feasibility of Marketing and finance of UMKM in Pemalang. UMKM whichassessed the feasibility of marketing and processing of pineapple for the financial industry, the cultivation ofvegetables in the agropolitan waliksarimadu, organic rice cultivation, cultivation of mango arumanis, fish feedindustry, milk processing industry and fish meal as well as industrial brooms glagah. Marketing analysis is usedto focus more on segmentation, targeting and market positioning of each UMKM. Investment valuation analysisusing five methods of calculation of Total Value of Investment, Net Present Value (NPV), Internal Rate Of Return(IRR), Payback Period (PP) and the Benefit and Cost Ratio (BC). Based on the marketing and financial analysis itcan be concluded each UMKM feasible to develop its business.Keywords: marketing and financial feasibility of UMKM
PROSPEK DAN KENDALA BANK SYARIAH DI ERA GLOBALISASI Siti Yunitarini
Jurnal Ekonomi Dan Bisnis Vol 5, No 2 (2007): Jurnal Ekonomi dan Bisnis, September 2007
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.564 KB) | DOI: 10.31941/jebi.v5i2.179

Abstract

Bank menurut Undang-undang Perbankan No. 7 / 1992 adalah usaha yang menghimpun dana dari masyarakat dalam bentuk simpanan dan menyalurkannya kepada masyarakat dalam rangka meningkatkan taraf hudup rakyat banyak, maka fungis bank dalam perekonomian diantaranya sebagai berikut  :Bank berperan sebagai penyalur dana pada masyarakat atau debitur yang membutuhkan untuk menggairahkan sektor riil. Dana yang disimpan baik  dari  masyarakat  maupun  modal  sendiri  atau  dana  pinjaman  antara bank.Bank dalam fungsi ini berperan sebagai perantara atau penghubung antara  pihak  yang  mempunyai  modal  dengan  pihak  yang  mempunyai modal  dengan  pihak  yang  membutuhkan  modal.  Dalam  hal  ini  yang penting adalah kepercayaan, kepercayaan pada lembaga bank maka bank harus menjaga kepercayaan yang telah diberikan oleh nasabahnyaPeran  bank  dalam  hal  ini  adalah  sebagai  lembaga  kepercayaan (Agent of Trust) khususnya bagi masyarakat yang menyimpan dananya di bank, bank dalam perkembangan perekonomian dewasa ini diharapkan dapat mendorong laju perkembangan perekonomian melalui sektor riil. Krisis ekonomi yang telah melanda Indonesia bahkan sampai kawasan Asia sejah pertengahan tahun 1997 yang lalu mampu memporak- porandakan sendi-sendi perekonomian Indonesia. Dunia perbankan tidak terkecuali telah berubah peran dari yang diharapkan, bahkan banyak bank yang berjatuhan dilikuidasi atau dibeku operasi. Banyak bank yang dialihkan operasionalnya kepada BPPN serta dalam perawatan BPPNKrisis yang terjadi di Asia yang dinilai sebagai kawasan yang pertumbuhannya sangat menakjubkan. Namun pertumbuhan yang terjadi pertumbuhan semu, semu menggelembung bagai buih yang tidak berisi. Hal itu disebabkan karena perkembangan ekonomi yang tidak mencerminkan fundamental ekonomi yang kuat berupa kekuatan sektor riil dengan produk-produktivitas tinggi dan efisiensi ekonomi yang optimal.Ketimpangan ekonomi seperti itu disebabkan karena dominannya sektor moneter atau finansial dibandingkan dengan sektor riil dalam hubungan perekonomian. Dari beberapa kajian bahwa laju pertumbuhan uang  mencapai  ratusan  kali  lipat  dibanding  dengan  laju  pertumbuhan sektor riil.Melihat ketimpangan ekonomi seperti itu para ahli ekonomi dunia perlu mencari alternatif ekonomi yang lebih baik yang rentan terhadap goncangan   ekonomi   yang   sering   terjadi.   Etelah   keruntuhan   sistem ekonomi sosialis sistem ekonomi Islam sebnagai alternatif pilihan sistem ekonomi dunia., sebagai tanda mulai ramai dikaji dan dibuka program ekonomi Islam di Universitas-universitas terkemuka di dunia, seperti Harvard University di Amerika, beberapa Universitas di Inggris dan Australia juga di negara-negara Islam seperti Malaysia dan Indonesia. Perkembangan selanjutnya diikuti oleh banyak berdirinya bank-bank yang mempunyai konsep dasar Islam yang menawarkan konsep operasionalnya bukan atas dasar bunga seperti pada bank konvensional pada umumnya melainkan dengan konsep bagi hasil 
EFEKTIVITAS PELAKSANAAN PENGENDALIAN INTERNAL TERHADAP KAS DI PT X Dina Amalia Mahmudah
Jurnal Ekonomi Dan Bisnis Vol 22, No 01 (2019): JURNAL EKONOMI DAN BISNIS MARET 2019
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1932.825 KB) | DOI: 10.31941/jebi.v22i01.769

Abstract

Kas pada dasarnya bersifat likuid, oleh karena itu, banyak orang cenderung menjadikan kas sebagai objek tindakan fraud. Penelitian ini bertujuan untuk mengevaluasi kembali pengendalian internal atas, menganalisis semua prosedur yang berkaitan dengan kas di PT X. Evaluasi terhadap pengendalian internal didasarkan pada salah satu komponen pengendalian internal COSO (Komite Organisasi Sponsoring Komisi Treadway) pengendalian internal, yaitu pengendalian aktivitas. Hasil wawancara akan diklasifikasikan berdasarkan metode Champion untuk menentukan tingkat efektivitas atau kecukupan pengendalian internal di perusahaan. Penelitian ini menunjukkan bahwa kontrol internal kas PT X tidak memadai.
KOMPENSASI EKSEKUTIF DAN MANAJEMEN LABA: BUKTI EMPIRIS DARI NEGARA-NEGARA TELUK Eko Suyono
Jurnal Ekonomi Dan Bisnis Vol 20, No 1 (2017): Jurnal Ekonomi dan Bisnis Maret 2017
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.223 KB) | DOI: 10.31941/jebi.v20i1.680

Abstract

This study intends to examine the effect of executive compensation on earnings management for firms listed on the Gulf Stock Exchange, i.e., Saudi Arabia, Qatar, United Arab Emirate, Kuwait, Oman, and Bahrain. Using a purposive approach in the sampling technique, this study ended-up with 17 companies as samples for 2011-2015 periods. In other words, this study succeeded in getting 85 observations. The data collected were analyzed by simple linear regression and the results show that executive compensation has no significant effect on earnings management practices on firms listed on the Gulf Stock Exchange. The finding shows that the magnitude of the value of executive compensation is not a consideration for managers in the practice of earnings management as a form of managers’ opportunistic behavior. Although this study uses relatively small sample size, the results of this study contribute to providing empirical evidence of the relationship between executive compensation and earnings management in developing countries. Keywords: executive compensation, earnings management, managers’ opportunistic behavior
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERATING Amalia Ilmiani; Catur Ragil Sutrisno
Jurnal Ekonomi Dan Bisnis Vol 14, No 1 (2014): Jurnal Ekonomi dan Bisnis, Maret 2014
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (921.019 KB) | DOI: 10.31941/jebi.v14i1.194

Abstract

This study aims to identify and analyze the effect of tax avoidance on firm value with the company transparencyas a moderating variable. The study population used is the manufacturing companies listed in Indonesia StockExchange. Sampling method using purposive sampling and normal samples obtained by 50 years of researchwith 2010 – 2012. Testing hypotheses using multiple regression analysis. Based on test results, obtainedinformation that the variable tax avoidance is a significant negative effect on firm value, which means that thehigher the tax avoidance, the lower the value of the company. Variable transparency able to moderate therelationship between tax avoidance on firm value. The positive influence shows that the higher the level oftransparency in corporate tax evasion, the value of the company will be increased . Keywords : tax avoidance, transparency, firm value
ETIKA, PROFESI DOSEN DAN PERGURUAN TINGGI: SEBUAH KAJIAN KONSEPTUAL Arum Ardianingsih; Siti Yunitarini
Jurnal Ekonomi Dan Bisnis Vol 10, No 1 (2012): Jurnal Ekonomi dan Bisnis, Maret 2012
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (786.306 KB) | DOI: 10.31941/jebi.v10i1.160

Abstract

University is place to produced of professional human resource for have qualification in science area and ethical behaviour. Universities have a duty to establish "charater building" student. college consists of several components, namely faculty, students and curriculum. diantaran most important component is the lecturer. so as to ensure that college education is better then the required ethics. The first portion of this paper will examine the role and function of higher education, the importance of ethics for both college and the third the importance of ethics for the profession of teacher.Keywords: college, ethical issues and professional ethics
PENGARUH CAPITAL ADEQUACY RATIO, FINANCING TO DEPOSIT RATIO DAN NON PERFORMING FINANCINGTERHADAP RETURNON ASSET PADA PT BANK MUAMALATINDONESIA, Tbk Luthfi Alfiyah; Wahyuningsih Wahyuningsih; Marti Dewi Ungkari
Jurnal Ekonomi Dan Bisnis Vol 16, No 1 (2015): Jurnal Ekonomi dan Bisnis Maret 2015
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1754.091 KB) | DOI: 10.31941/jebi.v16i1.320

Abstract

The title of this research is: “The Influence of Capital Adequacy Ratio, Financing to DepositRatio, and Non Performing Financing to Return on Asset at PT Bank Muamalat Indonesia, Tbk”. Thisresearch aimed to know the influence of Capital Adequacy Ratio, Financing to Deposit Ratio, and NonPerforming Financing to Return on Asset. The method used in this research is descriptive method ofanalysis and verification method. Data collection techniques using literatureresearch (library research)and documentation research. Analysis of the data used is the classical assumption test first formmultikolonieritas test, autocorrelation test, heteroscedasticity test and test for normality.Furthermore, using multiple linear regression statistical test, the coefficient of determination andtesting through the F test and t test using SPSS version 20 statistical application for Windows.  Theresearch findings show that Capital Adequacy Ratio, Financing to Deposit Ratio, and Non PerformingFinancing simultaneously or partially no significant influence to Return on Asset. Keyword: Capital Adequacy Ratio, Financing to Deposit Ratio, Non Performing Financing, and Return on Asset.

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