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Hardika Muhammad Fatih
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INDONESIA
JIEB : Jurnal Ilmiah Ekonomi Bisnis
Published by Sekolah Tinggi Ilmu Ekonomi Pancasetia
ISSN : 24424560     EISSN : 26152134     DOI : 10.35972
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Other
JURNAL ILMIAH EKONOMI BISNIS (JIEB) merupakan jurnal ilmiah yang berisi kumpulan artikel ilmiah mengenai ilmu ekonomi dan bisnis dari berbagai akademisi maupun praktisi dari seluruh Indonesia. JIEB terdiri dari 150 halaman setiap terbitannya, dan terbit sebanyak 3 kali dalam 1 tahun, yaitu pada bulan Maret, Juli, dan November. Jurnal ini menyediakan akses terbuka yang pada prinsipnya membuat riset tersedia secara gratis untuk publik dan akan mensupport pertukaran pengetahuan global terbesar. JIEB publishes research articles from various topics in accounting and finance and Management, including but is not limited to the following topics: Accounting and Finance Financial Accounting Public Sector Accounting Management Accounting Islamic Accounting and Financial Management Auditing Corporate Governance Ethics and Professionalism Corporate Finance Accounting Education Taxation Capital Market Banking Information System Sustainability Reporting Management Human Resource Management Marketing Strategy Management
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 298 Documents
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ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP PIUTANG PADA PT.DIVAINDO SENTRAL SARANA BANJARBARU Maria Anastasia
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 3 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v6i3.353

Abstract

ABSTRACT Ferry Setiawan, Department of Accounting Pancasetia College of Economics Banjarmasin, 2020, Analysis of Internal Control System of Accounts Receivable in PT.Divaindo Sentral Sarana Banjarbaru. Advisor 1 : Maria Anastasia, Advisor 2 : Pipit Angelia Widiarti. The objectives of this research are : 1) To analyze the internal control system of accounts receivable in PT.Divaindo Sentral Sarana. 2) To provide input on the internal control system of accounts receivable in PT.Divaindo Sentral Sarana that should be. This research is a qualitative research type. As for what is discussed in this study is an internal control system for accounts receivable and capability to minimize the value of uncollectible receivables from the PT.Divaindo Sentral Sarana. The results of this study indicate that the internal control system of accounts receivable in PT.Divaindo Sentral Sarana Banjarbaru is “Good Enough”, but it needs to be emphazised in the application of SOP and increased target from 93,5% to 98% so that can make a decrease in uncollectible accounts. Keyword : Internal Control System, Account Receivable
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, DAN MOTIVASI TERHADAP KINERJA PERSONIL RESKRIM POLRESTA BANJARMASIN Andik Ariyanto; Titien Agustina
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 3 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v6i3.366

Abstract

Personil of Reskrim Polresta Banjarmasin improve the work performance for service quality improvemtn. The Performance is influenced by emotional intellegent, intellectual intellegent, and work motivation. To analyzing and to know the influence of those variables to the work performance need the research. Quantitative method is used in the research. The population is all members of the police namely 60 persons. Technique of sampling is census. This research sample 60 person. The data collection technique is questioner. Data is analyzed by linier regression analysis. The results of this research shows that intellegent, intellectual qoution, and work motivation have influence significantly to the performance partially and together. The emotional intellegent, intellectual intellegent, and work motivation are need to improve because these variables have influence significantly to the performance.
PENGARUH GAYA KEPEMIMPINAN TERHADAP PRESTASI KERJA KARYAWAN PADA PERUSAHAAN PT. PULAU INDAH JAYA BANJARMASIN Siti Mardah
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 3 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v6i3.372

Abstract

Abstract: The main factor supporting employee work performance is the leadership style applied by a company leader to employees who are subordinates to him. This is very closely related to the research I have made. Where the purpose of this study is to determine how much influence the leadership style has on achievement. Employee work in the company. Data collection techniques were taken from 60 employees of a total of 200 employees who were used as research samples. This study uses SPSS 16 as an analytical tool to measure validity, reliability, classical assumption test, simple linear regression. From this research it is obtained based on the results data processing, leadership style variables have a positive and significant effect on employee performance. In testing the hypothesis shows that the leadership style has a positive and significant effect on employee performance. The results of this research survey indicate that the work performance of employees that needs to be maintained is in the aspect where every job given to employees is done well and obtained satisfactory results so that it is profitable for the company. Keywords: Leadership Style, Job Performance
Analisis Pengaruh Kualitas Pelayanan dan Kepercayaan Terhadap Kepuasan Mahasiswa Pada Fakultas Ekonomi MAB Universitas Islam Kalimantan Banjarmasin Apriya Santi
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 3 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v6i3.373

Abstract

Abstract: Evaluation on the service quality and students’ satisfaction can develop positive perceptions. The purposes of this study are to find out and analyze the effect of service quality on students’ satisfaction simultaneously and partially, and analyze the effect of trust on student’s satisfaction With a purposive sampling technique, there are 150 people sampled as respondents. The analysis technique used to test the hypothesis is multiple linear regression. The results showed that service quality has significant effect on students’ satisfaction simultaneously but only tangible and emphaty that have significant effect on student’s satisfaction partially, and trust has no effect on student’s satisfaction in the Economic Faculty of the Islamic University of KalimantanKeywords : Service Quality, Trust, Satisfaction
PENTINGNYA FAKTOR-FAKTOR KEDISIPLINAN DALAM MENINGKATKAN PRESTASI NILAI MAHASISWA PADA KAMPUS STIE PANCASETIA BANJARMASIN Khairunnisa
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 3 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v6i3.375

Abstract

Abstract : Problem Formulation in this research are indicates that How much important of factors presences, attitude in the class, honesty and activity outside play a role up grade value achievement students in campus STIE Pancasetia Banjarmasin. Kind data concists of quantitative data and qualitative data. Source data consist of prymary data and secondary data.Draft this research according to method using survey research Population and sample this research amount 19 respondents. Technique collected data among them Field research are questionnairy, observation, documentation and library research. Technique data analysis be explained in descriptive with quantitative is statistics method to used for describe of data collected. Key Word : discipline, value achievement Abstrak : Rumusan masalah pada penelitian ini menunjukkan bahwa seberapa pentingkah faktor-faktor kehadiran, perilaku didalam kelas,kejujuran dan aktivitas diluar dalam meningkatkan prestasi nilai mahasiswa pada kampus STIE Pancasetia Banjarmasin.Jenis data terdiri dari data kuantitatif dan data kualitatif. Sumber data terdiri dari data primer dan data sekunder. Rancangan penelitian ini menurut metodenya menggunakan penelitian survey. Populasi dan sampel penelitian ini berjumlah 19 responden. Tehnik pengumpulan data diantaranya penelitian lapangan yaitu kuesioner, observasi, dokumentasi dan peneliian kepustakaan. Tehnik analisis data diuraikan secara deskriptif dengan metode kuantitatif yaitu metode-metode statistika yang digunakan untuk menggambarkan data yang dikumpulkan. Kata Kunci : Kedisiplinan, Prestasi Nilai
PENGARUH HUMAN RELATION, IKLIM ORGANISASI DAN ETOS KERJA TERHADAP KINERJA PEGAWAI DINAS Kuswandi; Rina Febriyanti; Suryo Cahyono
Jurnal Ilmiah Ekonomi Bisnis Vol 1 No 1 (2015): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v1i1.398

Abstract

Abstract : This research goal is to analyze how big the influence of humanrelation, organizational climate, work ethic to eployee’s performance in DinasPendidikan Banjarbaru City. The method used in this research is quantitativemethod, with 158 population, 40 samples, and the analyzing technique used arevalidity test, reliability test, and linear multiple regression. The result of thisresearch show that human relation variable, organizational climate, and work ethicindependently influence eployee’s performance in Dinas Pendidikan BanjarbaruCity. Human relation is the dominant variable to influence eployee’s performancein Dinas Pendidikan Banjarbaru City. Meanwhile, by analyzing with F Test on 5%alpha shows that all the independent variable simultaneously influence dependentvariable. Keywords : Human Relation, Organizational Climate, Work Ethic Abstrak : Penelitian ini bertujuan untuk mengetahui dan menganalisis seberapabesar Pengaruh Human Relation, Iklim Organisasi dan Etos Kerja TerhadapKinerja Pegawai Dinas Pendidikan Kota Banjarbaru. Metode yang digunakandalam penelitian ini adalah metode kuantitatif, dengan populasi sebanyak 158,sampel 40 orang dan teknik analisis data dengan instrument penelitian ujivaliditas, uji reliabilitas, dan menggunakan regresi linear berganda, Hasilpenelitian ini menunjukkan bahwa variabel Human Relation, Iklim Organisasi danEtos Kerja secara sendiri - sendiri berpengaruh terhadap Kinerja Pegawai DinasPendidikan Kota Banjarbaru, Sedangkan variabel Human Relation merupakanvariabel yang dominan mempengaruhi terhadap Kinerja Pegawai DinasPendidikan Kota Banjarbaru, Sementara itu berdasarkan hasil Uji F pada tingkat αsebesar 5% membuktikan semua variabel bebas tersebut memiliki pengaruhsignifikan terhadap variabel terikat secara bersama-sama (simultan). Kata kunci : Human Relation, Iklim Organisasi, Etos Kerja
PENGARUH PENERAPAN GOOD GOVERNANCE DAN STANDAR AKUNTANSI PEMERINTAH TERHADAP AKUNTABILITAS KEUANGAN KECAMATAN DI KABUPATEN BARITO KUALA yudi rahman
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 3 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v6i3.399

Abstract

This study aims to determine and analyze the effect simultaneously and partially of the Implementation of Good Governance and Government Accounting Standards on District Financial Accountability in Barito Kuala Regency. The type of research used by researchers is quantitative research. Quantitative research is carried out by statistical means, namely analyzing with various statistical bases by reading available tables, graphs or figures and then conducting several descriptions or interpretations of the data. To determine the method of data analysis, it can be seen from the objectives and types of research carried out and the existing data models. Data collection techniques are in the form of documentation, investigating written objects such as books, magazines, journals and others, in order to get references to become the basis from research. The results of this study indicate the Simultaneous Implementation of Good Governance and Government Accounting Standards on Subdistrict Financial Accountability in Barito Kuala Regency. The variables of Good Governance Implementation have a significant effect on the Subdistrict Financial Accountability in Barito Kuala Regency partially. Government Accounting Standards variables have a significant effect on Financial Accountability District In Barito Kuala Regency partially. Keywords: Good Governance Implementation, Government Accounting Standards, Financial Accountability
PENGARUH VARIABEL PAJAK PENGHASILAN PASAL 21 TERHADAP PEMOTONGAN PAJAK PENGHASILAN PADA STIE PANCASETIA BANJARMASIN Suzi Suzana
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 3 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v6i3.403

Abstract

Abstrak : Kewajiban Wajib Pajak dalam memenuhi kewajiban hutang pajaknya merupakan faktor penting untuk merealisasikan target penerimaan negara dari sektor pajak. Masyarakat diharapkan dapat memberikan kontribusi pajak dalam menopang negara sehingga masyarakat dapat melaksanakan kewajiban perpajakannya secara sukarela. Berdasarkan data di laman resmi DJP, per 1 Mei 2020 jumlah SPT tahunan yang sudah masuk sebanyak 10,97 juta, jumlah tersebut masih turun sekitar 9,43% dibandingkan realisasi pada periode yang sama tahun lalu sebanyak 12,11 juta. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian komparatif, sedangkan tehnik analisis data digunakan analisis regresi linier berganda. Penelitian ini bertujuan untuk membuktikan Variabel Pemotongan Pajak Penghasilan dengan Variabel Pajak Penghasilan Pasal 21 yaitu Pengetahuan Wajib Pajak, Kewajiban Wajib Pajak dan Penyuluhan tentang Pentingnya Pajak Pada STIE Pancasetia Banjarmasin, Analisis ini membuktikan bahwa ketiga variabel tersebut mempunyai hubungan yang signifikan secara bersama-sama berpengaruh terhadap Pemotongan pajak penghasilan (Y) pada STIE Pancasetia Banjarmasin. Untuk Uji t pada variabel Pengetahuan Wajib Pajak (XI), Kewajiban Wajib Pajak(X2) dan Penyuluhan Tentang Pentingnya Pajak (X3) memiliki nilai thitung lebih kecil dari t tabel, hal tersebut menunjukkan bahwa X1, X2 dan X3 tidak berpengaruh signifikan terhadap Pemotongan Pajak Penghasilan (Y) pada STIE Pancasetia Banjamasin. Berdasarkan hasil pada Tabel 5.9 menunjukkan nilai rpartial2 dari masing-masing variabel independen yaitu variabel X1, X2 dan X3 terhadap variabel dependen yaitu Pemotongan Pajak Penghasilan pada STIE Pancasetia Banjarmasin. Berdasarkan hasil tersebut dapat disimpulkan bahwa tidak ada variabel independen yang memberikan pengaruh dominan terhadap Pemotongan Pajak Penghasilan pada STIE Pancasetia Banjarmasin. Kata Kunci : Pengetahuan Wajib Pajak, Kewajiban Wajib Pajak, Penyuluhan tentang Pentingnya Pajak dan Pemotongan Pajak Penghasilan
ANALISIS PELAKSANAAN SELEKSI DAN PENEMPATAN KERJA MAHASISWA SEMESTER AKHIR Jaya Bahwi Yanti
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 3 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v6i3.405

Abstract

Abstract: The purpose of this research toget understand how the process ofthe selection and placement of work for students in a college whose implementation itself has a difference than the process of implementing the selection and placement of work in a company in general. This research uses descriptive research method to describe each selection and placement process for each student. The research was conducted on 10 final semester students and 3 companies from ASMI Citra Nusantara Banjarmasin related to the research and conducted for 4 months.The results of this research indicate that each process of selection and work placement must be able to vary according to each condition and situation of each student. Keywords: Selection Implementation, Job Placement Process, Final Semester Students Abstrak : Tujuan dari penelitian untuk lebih memahami bagaimana proses pelaksanaan seleksi dan penempatan kerja bagi mahasiswa di suatu perguruan tinggi yang pelaksanaannya sendiri memiliki perbedaan daripada proses pelaksanaan seleksi dan penempatan kerja di suatu perusahaan pada umumnya. Metode yang digunakan adalah deskriptif untuk memaparkan setiap proses seleksi dan penempatan terhadap setiap mahasiswa. Penelitian dilakukan terhadap 10 orang mahasiswa semester akhir dan 3 orang karyawan dari ASMI Citra Nusantara Banjarmasin yang terkait dengan penelitian dan dilakukan selama 4 bulan. Hasil penelitian ini menunjukkan bahwa setiap proses dari seleksi dan penempatan kerja harus mampu berubah-ubah menyesuaikan setiap kondisi dan situasi dari masing-masing mahasiswa. Kata Kunci: Pelaksanaan Seleksi, Proses Penempatan Kerja, Mahasiswa Semester Akhir
PENGARUH UKURAN PERUSAHAAN, ROE, DER DAN EPS TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 - 2019 Musthafa; Rahmatiah, Cahya
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 3 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v6i3.406

Abstract

Abstract: This study aims to determine and analyze company size, Return on Equity (ROE) Debt to Equity Ratio (DER) Earning Per Share (EPS) has a simultaneous, partial and dominant effect on stock prices in food and beverage industry companies on the Indonesia Stock Exchange. The research conducted is associative quantitative research. This research was conducted to determine the effect partially and simultaneously. The type of data obtained is quantitative data. Quantitative data are prices in the form of numbers. Here the data that the authors take is data about company size, Return on Equity (ROE), Debt to Equity Ratio (DER), Earning Per Share (EPS) and the stock price (closing price). The results of this study indicate that Company Size, Return On Equity (ROE) Debt To Equity Ratio (DER) Earning Per Share (EPS) has a simultaneous effect on stock prices in food and beverage industry companies on the Indonesia Stock Exchange. Company Size and Return On Equity (ROE) Partially Affect Stock Prices in Food and Beverage Industry Companies in the Indonesia Stock Exchange. Debt To Equity Ratio (DER) and Earning Per Share (EPS) have no partial effect on stock prices in food and beverage industry companies on the Indonesia Stock Exchange Keywords: Company Size, ROE, DER, EPS, Stock Price Abstrak: Penelitian ini bertujuan Untuk mengetahui dan menganalisis ukuran perusahaan, Return on equity (ROE) Debt to Equity Ratio (DER) Earning Per Share (EPS) berpengaruh secara simultan, parsial dan dominan terhadap harga saham pada perusahaan industri makanan dan minuman di Bursa Efek Indonesia. Penelitian yang dilakukan adalah penelitian kuantitatif asosiatif. Penelitian ini dilakukan untuk mengetahui pengaruh secara parsial dan simultan. Jenis data yang diperoleh adalah jenis data kuantitatif. Data kuantitatif adalah harga yang berbentuk angka. Disini data yang penulis ambil adalah data tentang ukuran perusahaan, Return on equity (ROE) Debt to Equity Ratio (DER) Earning Per Share (EPS) dan harga saham (closing price). Hasil penelitian pada penelitian ini menunjukan Ukuran Perusahaan, Return On Equity (ROE) Debt To Equity Ratio (DER) Earning Per Share (EPS) Berpengaruh Secara Simultan Terhadap Harga Saham Pada Perusahaan Industri Makanan Dan Minuman Di Bursa Efek Indonesia. Ukuran Perusahaan dan Return On Equity (ROE) Berpengaruh Secara Parsial Terhadap Harga Saham Pada Perusahaan Industri Makanan Dan Minuman Di Bursa Efek Indonesia. Debt To Equity Ratio (DER) dan Earning Per Share (EPS) tidak Berpengaruh Secara Parsial Terhadap Harga Saham Pada Perusahaan Industri Makanan Dan Minuman Di Bursa Efek Indonesia Kata Kunci : Ukuran Perusahaan, ROE, DER, EPS, Harga Saham

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