ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING
SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS AND ACCOUNTING with the registered number print ISSN 1907-5189; online ISSN 2722-6328, is an open access, peer-reviewed journal whose goal is to publish original research papers on current issues in general economics, management, accounting, business, and entrepreneurship. The journal accepts demanding empirical research papers with any methods or approaches that are relevant to the Indonesian economy and business context or content, as long as the research fits one of three key disciplines: economics, business, or accounting. ANALISIS has ranked 5 in National Scientifc Journal Accreditation, and is indexed in Google Scholar and GARUDA. FOCUS AND SCOPE Business and Economics, Accounting, Entrepreneurship, Management, Management Organization, Marketing Strategy, Theory and Applications, Business Finance and Investment, Capital Markets, Business Communication, Corporate Finance, General Business Research, Insurance, Investment, Monetary Banking, Organizational Behavior and Theory, Personnel and Industrial Relations, Production/Operations Management, Project Management and Strategy, and Public Policy, Statistics and Econometrics, Stock Exchange.
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149 Documents
<![CDATA[PENGARUH PROMOSI KREDIT PRODUKTIF DALAM MENINGKATKAN JUMLAH NASABAH DI PT BANK LAMPUNG ]]>
<![CDATA[Willy Radinal]]>;
<![CDATA[Mery Aryani]]>
<![CDATA[ ANALISIS Vol. 11 No. 2 (2021): ANALISIS VOL. 11 NOMOR 02 EDISI SEPTEMBER 2021 ]]>
Publisher : <![CDATA[FAKULTAS EKONOMI UNIVERSITAS FLORES ]]>
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DOI: 10.37478/als.v11i2.871
<![CDATA[Promotion is one of the important variables for companies in increasing sales, marketing and attracting public interest. PT Bank Lampung as a banking company also carries out promotional activities in marketing its products, namely productive credit. However, in reality, the promotion of productive credit has not been optimal. This can be seen from the unstable growth in the number of customers in productive credit financing, even stagnation and a decrease in the number of new customers. The purpose of this study was to determine whether promotion had an effect on increasing the number of productive credit customers at PT Bank Lampung (Main Branch Office). This research used associative quantitative research methods, with data collection techniques using a questionnaire as the primary method, and documentation as research support. The data analysis technique used a simple linear regression test. The results showed; There was a positive and significant influence of the promotional variable (X) on the customer variable (Y), the t-count was 5.265, and the t-table was 2.028, which meant the t-count > t-table, or t-count 5.265 > 2.028. Based on the t-test value, it can be concluded that the proposed hypothesis regarding the effect of promotion on the increase in the number of customers at PT Bank Lampung is acceptable.]]>
<![CDATA[PERBANDINGAN PENGARUH INDEKS PRESTASI KUMULATIF (IPK), LITERASI KEUANGAN, DAN PENJURUSAN TERHADAP SPENDING HABITS MAHASISWA ]]>
<![CDATA[Fransiska Octaviani Tianika]]>;
<![CDATA[Rosemarie Sutjiati Njotoprajitno]]>
<![CDATA[ ANALISIS Vol. 11 No. 2 (2021): ANALISIS VOL. 11 NOMOR 02 EDISI SEPTEMBER 2021 ]]>
Publisher : <![CDATA[FAKULTAS EKONOMI UNIVERSITAS FLORES ]]>
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DOI: 10.37478/als.v11i2.874
<![CDATA[Financial literacy is indicated to be able to help personal finances such as in the case of money circulation which will further control one's spending habit. lack of financial literacy causes failure in terms of managing finances. This research is in the field of personal financial planning/management which aims to to examine the comparison of the effects of GPA, financial literacy, and study programs on spending habits. This research uses collection of primary data obtained from students from the Faculty of Economics and Informatics of the Christian University of Marantha, the sample method used to collect sample is purposive sampling. The final results of the research showed that partially, GPA had no effect on spending habits, financial literacy had no effect on spending habits, and majors had no effect on spending habits. Simultaneously, GPA, financial literacy and majors had significant effect on spending habits. This result shows student academic achievement and financial literacy need to complement each other in order to influence student spending habits.]]>
<![CDATA[EFISIENSI BEBAN PAJAK PENGHASILAN BERDASARKAN PP No. 23/2018 PADA UMKM PEMULA DI PAMEKASAN ]]>
<![CDATA[Ustman Ustman]]>;
<![CDATA[Rika Syahadatina]]>
<![CDATA[ ANALISIS Vol. 11 No. 2 (2021): ANALISIS VOL. 11 NOMOR 02 EDISI SEPTEMBER 2021 ]]>
Publisher : <![CDATA[FAKULTAS EKONOMI UNIVERSITAS FLORES ]]>
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DOI: 10.37478/als.v11i2.876
<![CDATA[This research was conducted in Pamekasan MSMEs due to the enactment of changes in tax regulations in 2018 for corporate taxpayers, namely the comparison of calculation, deposit, and reporting of corporate income tax (PPh) according to Law No. 36 of 2008 and Government Regulation No. 23 of 2018 on MSMEs with certain turnover. The purpose of this research is to calculate and compare the calculation, deposit, and reporting of corporate income tax (PPh) in accordance with the new regulations. In this study, the author uses a descriptive method, namely explaining the calculation and procedures for calculating corporate income tax (PPh) in accordance with applicable regulations. The results of this study, the author can create a scientific work that contains procedures for calculating, depositing, and reporting taxes in accordance with applicable regulations.]]>
<![CDATA[PENGARUH PENDIDIKAN DAN PENGALAMAN KERJA TERHADAP KINERJA GURU MTS NEGERI 1 ENDE ]]>
<![CDATA[Lasmi Niswatyi Zakiah]]>;
<![CDATA[Rafael Oktavianus Byre]]>
<![CDATA[ ANALISIS Vol. 11 No. 2 (2021): ANALISIS VOL. 11 NOMOR 02 EDISI SEPTEMBER 2021 ]]>
Publisher : <![CDATA[FAKULTAS EKONOMI UNIVERSITAS FLORES ]]>
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DOI: 10.37478/als.v11i2.972
<![CDATA[This study aims to determine the effect of: (1) Education on teacher work performance at MTs Negeri 1 Ende (2) Work experience on teacher work performance at MTs Negeri 1 Ende. This research includes causality research using a quantitative approach. The sample in this study were 35 teachers at MTs Negeri 1 Ende.. The data were collected using a questionnaire while the data analysis was carried out using multiple linear regression. The data were collected using a questionnaire that had been tested for validity and reliability.Multiple linear regression analysis was used to test the hypothesis of this study. The results of this study indicate that the level of education has a positive and significant influence on the work performance of MTs Negeri 1 Ende teachers and Work implementation has a positive and significant effect on the performance of MTs Negeri 1 Ende teachers.]]>
<![CDATA[PERAN PENYULUHAN PERTANIAN DALAM MEMBENTUK PERILAKU PETANI DI KABUPATEN ENDE ]]>
<![CDATA[Reyna Virginia Nona]]>;
<![CDATA[Estherlina Sagajoka]]>
<![CDATA[ ANALISIS Vol. 11 No. 2 (2021): ANALISIS VOL. 11 NOMOR 02 EDISI SEPTEMBER 2021 ]]>
Publisher : <![CDATA[FAKULTAS EKONOMI UNIVERSITAS FLORES ]]>
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DOI: 10.37478/als.v11i2.973
<![CDATA[Agricultural extension agents play an important role in the implementation of agricultural extension activities. The success of agricultural extension activities will be seen in the behavior of farmers, where there is an increase in farmers' knowledge, attitudes and skills. This study aims to determine the role of the implementation of agricultural extension in shaping farmer behavior. The analytical tool used is descriptive statistics, which begin with weighting and then score using a Likert scale. In order to increase the measurement from the ordinal scale to the interval scale, the Method Successive Interval was used. 150 farmers were sampled in this study and spread across ten sub-districts out of eighteen sub-districts in Ende District. The results showed that the implementation of agricultural extension had a significant role in shaping farmer behavior consisting of knowledge, attitudes and skills. The components that need to be improved by farmers are cultivation knowledge, technical, managerial skills, and business partnerships, so that good extension knowledge is needed about the characteristics of the production area, the availability of facilities and infrastructure, building partnerships and mutual trust among farmers, extension workers, academics and the businessmen.]]>
<![CDATA[PENGUKURAN KINERJA KEUANGAN BERDASARKAN LAPORAN ARUS KAS PADA KOPERASI PEGAWAI REPUBLIK INDONESIA KABUPATEN ENDE TAHUN 2017 - 2019 ]]>
<![CDATA[Lukas Nusa Wedo Lewa]]>;
<![CDATA[Gabriel Tanusi]]>
<![CDATA[ ANALISIS Vol. 11 No. 2 (2021): ANALISIS VOL. 11 NOMOR 02 EDISI SEPTEMBER 2021 ]]>
Publisher : <![CDATA[FAKULTAS EKONOMI UNIVERSITAS FLORES ]]>
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DOI: 10.37478/als.v11i2.1261
<![CDATA[The purpose of this study is to examine and analyze the financial performance of cooperatives in the Ende regency of Indonesia from 2017 to 2019. This study is descriptive in nature. Documentation and interviews were utilized to obtain data. Cash flow ratio analysis was used in the data analysis, which included the following cash flow ratios: operating cash flow ratio, fund flow coverage ratio, cash to interest coverage ratio, cash coverage ratio to current liabilities, capital expenditure ratio, total debt ratio, cash flow coverage ratio, and free net cash flow ratio. The findings of this study show that the financial performance of cooperatives Pegawai Republik Indonesia, Ende Regency in the years 2017 – 2019 was generally poor because of the eight cash flow ratios used, only two of which meet the standards above one, namely cahs to interest coverage ratio and free net cash flow ratio, while the other six are below standard one, namely operating cash flow ratio, fund flow coverage ratio, cash coverage ratio to current liabilities, capital adequacy ratio, capital adequacy Cooperative management has been unable to control the flow of cards and must enhance cash inflows while decreasing cash outflows.]]>
<![CDATA[PROYEK ANGGARAN SEBAGAI ALAT PENGENDALIAN BIAYA PADA KANTOR SATUAN KERJA PELAKSANAAN JALAN NASIONAL WILAYAH IV PROVINSI NUSA TENGGARA TIMUR ]]>
<![CDATA[Maria Yunita Ina]]>;
<![CDATA[Lambertus Langga]]>
<![CDATA[ ANALISIS Vol. 11 No. 2 (2021): ANALISIS VOL. 11 NOMOR 02 EDISI SEPTEMBER 2021 ]]>
Publisher : <![CDATA[FAKULTAS EKONOMI UNIVERSITAS FLORES ]]>
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DOI: 10.37478/als.v11i2.1263
<![CDATA[This study aims to determine and analyze whether the difference that occurs is a favorable difference for the Janction Kelimutu Ende road project and to determine the function of the project budget plan as a cost control tool for the Janction Kelimutu Road project at the Regional National Road Implementation Unit Office IV East Nusa Tenggara Province. The method used in this research is quantitative research which emphasizes on resting the project method. The analytical method used in this research is variance analysis. The results in this study, namely (1) there is a difference between the budget and the realization of the cost of the road widening project at the Kelimutu Ende Junction; (2) the function of the protection budget made by the company has not functioned properly as a control tool,; and (3) the form of control carried out by the management as a result of an unfavorable difference between the budget and the realization of project costs, namely by conducting periodic supervision.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PERUSAHAAN PT. BUKIT ASAM (PERSERO) TBK TANJUNG ENIM TAHUN 2015-2019 ]]>
<![CDATA[Louis , Wilson]]>;
<![CDATA[Sutjiati, Rosemarie]]>
<![CDATA[ ANALISIS Vol. 12 No. 1 (2022): ANALISIS VOL. 12 NO. 01 EDISI MARET TAHUN 2022 ]]>
Publisher : <![CDATA[FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY ]]>
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DOI: 10.37478/als.v12i1.875
<![CDATA[This research was conducted to determine PT. Bukit Asam Tbk. Tanjung Enim financial performance from 2015 to 2019 using financial ratio analysis. The company’s financial ratio will be viewed from many sides using several ratios such as liquidity, profitability, solvability, activity and market ratio. Method that’s used for this research is descriptive method and data collecting method that’s used is documentation of the company’s financial performance from 2015-2019 periods. The analysis result shows that for financial performance of PT. Bukit Asam Tbk. Tanjung Enim indicates good profitability, liquidity, solvency ratios as well as good market ratios, while the activity ratios consisting of accounts receivable turnover ratio, average age of accounts receivable, inventory turnover, average number of days inventory turnover in stock and the turnover of total assets is not enough therefore company management needs to improve the ability to manage its assets, inventories and receivables]]>
<![CDATA[ANALISIS PENGARUH LEMBAGA KEUANGAN MIKRO DAN INDEKS PEMBANGUNAN MANUSIA TERHADAP KETIMPANGAN PENDAPATAN DI INDONESIA ]]>
<![CDATA[Prasetya, Maria Agape Widya]]>;
<![CDATA[Lutfitasari, Princisca]]>;
<![CDATA[Sairo, Justi]]>;
<![CDATA[Saraswati, Birgitta Dian]]>
<![CDATA[ ANALISIS Vol. 12 No. 1 (2022): ANALISIS VOL. 12 NO. 01 EDISI MARET TAHUN 2022 ]]>
Publisher : <![CDATA[FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY ]]>
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DOI: 10.37478/als.v12i1.1137
<![CDATA[Income inequality is still a problem in the Indonesian economy. In order to realize the welfare of the people evenly, the government seeks to reduce the income inequality between provinces in Indonesia. The existence of microfinance institutions (MFIs) is expected to help the economy of the poor so that income distribution will be realized. This study aims to analyze the effect of loans disbursed by MFIs, the number of MFIs and the human development index (HDI) on income inequality in Indonesia. By using panel data regression analysis with a fixed effect model approach, this study shows that the number of loans disbursed techniques by MFIs has a significant positive effect on income inequality in Indonesia, while the HDI variable and the number of MFIs have no effect on income inequality in Indonesia]]>
<![CDATA[THE ANALYSIS OF GUAVA SUPPLY CHAIN; CASE STUDY AT KAMPUNG JAMBU CIMAUNG WEST JAVA INDONESIA ]]>
<![CDATA[Silitonga, Elisabet]]>;
<![CDATA[Azis, Anton]]>
<![CDATA[ ANALISIS Vol. 12 No. 1 (2022): ANALISIS VOL. 12 NO. 01 EDISI MARET TAHUN 2022 ]]>
Publisher : <![CDATA[FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY ]]>
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DOI: 10.37478/als.v12i1.1269
<![CDATA[Kampung Jambu Cimaung is a place for cultivating horticultural commodities, who sold their crops both local and export needs. This study aims to determine the actors, flows, as well as driving and inhibiting factors of the guava supply chain in Kampung Jambu. The method used is a qualitative descriptive method and data collection techniques are carried out using interviews and simple observations. The research uses data reduction and data presentation for concluding. The results showed that the supply chain activity of guava in Kampung Jambu Cimaung is quite good, there are five links in the supply chain activities of Kampung Jambu, the supply-chain pattern of Kampung Jambu includes modern patterns, the flow of information, information on selling prices in the international market from exporters is not conveyed To Kampung Jambu, the main driving factors for production activities are high consumer demand and globalization, while the biggest inhibiting factors for supply chains are climate and lack of manpower. Kampung Jambu is expected to create collaboration for every supply chain actor, especially suppliers and consumers, and implement effective and efficient supply chain management.]]>
