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Jurnal Media Ekonomi (JURMEK)
Published by Universitas Bina Insan Lubuklinggau
ISSN : 16934768     EISSN : 26568861     DOI : https://doi.org/10.32767/jurmek.v25i3
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini dimaksudkan sebagai media kajian ilmiah hasil penelitian, pemikiran, pengkajian, dan pengembangan mengenai isu ekonomi, manajemen, dan bisnis. Situs Jurnal Media Ekonomi menyediakan artikel-artikel jurnal untuk diunduh secara gratis, berskala nasional, dan sumber referensi bagi akademisi. Editor menerima kiriman artikel yang sudah disesuaikan dengan template dan belum pernah diterbitkan atau dipublikasi pada jurnal lain. Setiap artikel yang masuk sebelum diterbitkan akan melalui proses cek plagiat melalui alat bantu turnitin.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Perilaku Organisasi dan Menejemen Sumber Daya Manusia
Articles 273 Documents
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ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO.16 TAHUN 2012 PADA USAHA JASA MULIA GAMES LUBUKLINGGAU Dewi Anggraini
Jurnal Media Ekonomi (JURMEK) Vol 21 No 1 (2016): Jurnal Media Ekonomi (JURMEK) April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v21i1.551

Abstract

Fixed assets are one of the main parts of the company's wealth which are large in number and experience depreciation in one accounting period. In maximizing the role of fixed assets, appropriate policies are needed in the management of fixed assets. The policy for managing fixed assets must be based on PSAK No. 16 of 2012 so that information regarding fixed assets is in accordance with Financial Accounting Standards and can provide good information for decision makers. Mulia Games Lubuklinggau is a company engaged in services that provides entertainment for the community. The data analysis technique used is quantitative analysis which uses a formula for calculating numbers in order to analyze the data obtained and compares the treatment applied by companies with generally accepted Financial Accounting Standards. The results showed that the treatment of fixed assets in terms of recognition of the acquisition of fixed assets, acquisition of fixed assets, expenditure after acquisition of fixed assets, and the elimination of fixed assets in accordance with PSAK No. 16 of 2012, but in terms of depreciation of fixed assets and presentation in financial statements , the company has not treated it in accordance with PSAK No. 16 of 2012 and in its discussion the researcher calculates the depreciation of the company's fixed assets and examines how the company treats its fixed assets.
PENGARUH KOMPETENSI, KOMITMEN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI DI DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KOTA LUBUKLINGGAU Yohanes Susanto; Sukoco Sukoco
Jurnal Media Ekonomi (JURMEK) Vol 24 No 2 (2019): Jurnal Media Ekonomi (JURMEK) Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v24i2.564

Abstract

Kinerja Pemerintahan Daerah yang dihasilkan setiap Organisasi Perangkat Daerah (OPD) berbeda-beda, tergantung bagaimana OPD tersebut mengelola Penyelengaraan Pemerintahan di Organisasinya, kinerja tersebut pada umumnya dinilai oleh Masyarakat sebagai pengguna layanan. Tujuan penelitian ini mengkaji kinerja layanan pada Dinas Kependudukan dan Pencatatan sipil Kota Lubuklinggau, yang dipengaruhi oleh sumber daya manusia, dengan variable yang mempengaruhi; variabel Kompetensi, Komitmen, dan variable Motivasi dengan metode exsplanatory research atau confirmotory research, dan teknis analisis menggunakan Statistical service social (SPSS) 22,0 dengan populasi 59 responden unsur masyarakat pengguna layanan perizinan di Kabupaten Musirawas. Hasil Penelitian menunjukan bahwa secara parsial ketiga variabel di atas hanya variabel Komtmen berpengaruh terhadap kinerja, namun secara simultan ketiga variabel tersebut mempengaruhi kinerja dan variabel Komitmen mempunyai pengaruh yang paling dominan, implikasi manajemennya peran komitmen sumber daya manusia sebagai pelaksana penyelengara Pemerintahan di Daerah, menjadi tolok ukur dalam mewujudkan pelayanan prima di Dinas DUKCAPIL Koata Lubuklinggau.
PENGARUH KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR SEMEN LISTEDBEI 2012-2017 Resy Mulya Yulitasari; Yulistina Yulistina
Jurnal Media Ekonomi (JURMEK) Vol 24 No 2 (2019): Jurnal Media Ekonomi (JURMEK) Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v24i2.565

Abstract

This research aims to examine whether there is an influence between the independent variables on the dependent variable, namely: Quick Ratio, Debt Ratio, Net Profit Margin, and Total Asset Turn Over to Firm Value and Financial Distress and Company Value on Financial Distress both partially and testing together. The data obtained by the authors for the study came from the Indonesia Stock Exchange, namely the company's annual financial statements for the 2012-2017 period. This research was conducted on cement sector companies listed on the IDX with the aim of knowing the Quick Ratio, Debt Ratio, Net Profit Margin, and Total Asset Turn Over Company Value and its impact on Financial Distress by used the Almant Z-Score model and quantitative research methodology. It can be concluded that Quick Ratio and Total Asset Turn Over affect financial conditions while Debt Ratio and Net Profit Margin do not affect the conditions of financial distress
PENGARUH PROMOSI DAN LAYANAN TERHADAP KEPUTUSAN NASABAH KREDIT USAHA MIKRO DI PT. BANK MANDIRI (PERSERO) TBK. CABANG TUGUMULYO MUSI RAWAS Supriyanto Supriyanto; Bagus Andriansyah
Jurnal Media Ekonomi (JURMEK) Vol 24 No 2 (2019): Jurnal Media Ekonomi (JURMEK) Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v24i2.566

Abstract

The objectives of this study are as follows: a. To determine the effect of promotion and service on the decision of micro business credit customers at PT BANK MANDIRI (PERSERO) TBK. Tugumulyo Musi Rawas Branch, b. To determine the effect of promotion on the decision of micro business credit customers at PT BANK MANDIRI (PERSERO) TBK. Tugumulyo Musi Rawas Branch, c. To determine the effect of service on the decision of micro business credit customers at PT BANK MANDIRI (PERSERO) TBK. Tugumulyo Musi Rawas Branch. Based on the results of the t test, that variable that promotion variable (X1) on the decision of micro business credit customers at PT. Bank Mandiri (Persero) Tbk. Tugumulyo Musi Rawas branch shows that the value of t = 2.788 is greater than the value of ttable 2,000 with a significant level = 0,000 <(α) 0.05, df (n-2) 57 - 2 = 55 is equal to 2,000, this shows Ho is rejected and Ha is accepted and Partially the promotion variable has a significant influence on the decision of micro business credit customers at PT. Bank Mandiri (Persero) Tbk Tugumulyo Musi Rawas Branch. Based on the results of the t test, that service variable (X2) on the decision of micro business credit customers at PT. Bank Mandiri (Persero) Tbk. The Tugumulyo Musi Rawas branch shows that the value of t count = 3.852 is greater than the value of ttable 2,000 with a significant level = 0,000 <(α) 0.05, df (n-2) 57 - 2 = 55 is equal to 2,000, this shows Ho is rejected and Ha is accepted and partially service variables have a significant influence on the decision of micro business credit customers at PT. Bank Mandiri (Persero) Tbk Tugumulyo Musi Rawas Branch. Based on the results of the F test can show that the Fcount obtained is 10.750> Ftable = 5.06 and the significance level simultaneously the significance is 0.000 <(α) = 0.05 df = n - k = 57-2-2 - 1 = 54 is 5.06 so Ho is rejected and Ha is accepted, meaning that it shows that together (simultaneously) the independent variables namely promotion and service have a significant influence on the dependent variable, namely the decision of the customer, so that the truth is proven and the hypothesis is acceptable
PENGARUH LINGKUNGAN KERJA DAN KOMUNIKASI TERHADAP KINERJA PEGAWAI PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SDM KABUPATEN MUSI RAWAS Surajiyo Surajiyo; Dahlan Dahlan
Jurnal Media Ekonomi (JURMEK) Vol 24 No 2 (2019): Jurnal Media Ekonomi (JURMEK) Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v24i2.575

Abstract

Penelitian ini bertujuan untuk mengetahui apakah Lingkungan Kerja dan Komunikasi mempunyai pengaruh terhadap kinerja Pegawai dan untuk mengetahui kombinasi dari Lingkungan Kerja dan Komunikasi mempunyai pengaruh terhadap kinerja Pegawai. Populasi yang digunakan pada penelitian ini adalah pegawai Badan Kepegawaian dan Pengembangan SDM Kbupaten Musi Rawas yang berjumlah 46 Pegawai. Penelitian ini menggunakan sampel sebanyak 32 responden, metode pengumpulan data menggunakan Kuisioner dengan convenience sampling sebagai teknik pengambilannya. Pengujian Hipotesis dalam penelitian ini menggunakan analisis Model Statistik yang terdiri dari Uji validitas, Uji Reabilitas, Uji asumsi Klasik, Regresi Linear berganda, Uji F, Uji t dan Koefisien Determinasi ( R2). Hasil penelitian menunjukan terdapat hubungan antara variabel Independen yaitu Lingkungan kerja dan komunikasi terhadap Variabel dependen yaitu Kinerja Pegawai. Nilai Uji Hipotesis ( Ttest) diperoleh bahwa variabel Lingkungan Kerja mempunyai pengaruh terhadap Kinerja Pegawai , kemudian Variabel Komunikasi mempunyai pengaruh terhadap Kinerja Pegawai. Uji F menunjukan bahwa Lingkungan Kerja dan Komunikasi secara bersama-sama mempunyai pengaruh terhadap Kinerja Pegawai. Uji Koefisien determinasi dari kinerja Pegawai di pengaruhi oleh variabel Lingkungan Kerja dan Komunikasi, dan model tersebut telah diuji melalui dari hasil asumsi klasik.
PENGARUH INDEPEDENSI, KOMPETENSI DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT ( Study Pada Kantor Akuntan Publik di Bandar Lampung ) Pipit Novila Sari; Puteri Sophia Balkis
Jurnal Media Ekonomi (JURMEK) Vol 24 No 2 (2019): Jurnal Media Ekonomi (JURMEK) Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v24i2.614

Abstract

This research aims to analyze the influence of independence, competence, and professionalism of auditor toward the audit quality at public accountant office in di Bandar Lampung. The number of the auditorswho are being the sample of this research are 40 auditors from 2 Public Accounting Office in Bandar Lampung. This research employs a sampling collection technique by using saturation sampling method with all members from the population used as the sample. The questionnaire filling is using the Likertscale.The data analysis methods which are employed is multiple linear regressionanddetermination coefficient analysiswhich are processed by SPSS for windows 20. The hypothesis test is tested through F testandt test. The result of this research shows that independence, competenceand professionalismof an auditor, both for the simultaneous and partial, influence positively toward the audit quality.
PENGARUH LOAN TO DEPOSIT RATIO, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL DAN NON PERFOMING LOAN TERHADAP RETURN ON ASSET PADA PT. BANK MANDIRI (PERSERO) TBK PERIODE 2009-2017 Nur Salma; Devi Wulandari
Jurnal Media Ekonomi (JURMEK) Vol 24 No 2 (2019): Jurnal Media Ekonomi (JURMEK) Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v24i2.616

Abstract

This research was conducted to examine the effect of the Loan to Deposit Ratio (LDR), BOPO (Operational Opinion Costs), and Non Performing Loans (NPL), on Return on Assets (ROA). Data analysis techniques used are multiple linear regression with the least squares equation and hypothesis testing using t-statistics to test the partial regression coefficients and F-statistics to test the significance of the influence together with a significant level of 5%. In addition, a classic assumption test which includes normality, multicollinearity test, heterokedasitas test and autocorrelation test is also carried out. During the observation period shows that the research is normally distributed. Based on normality test, multicollinearity test, heterokedasitas test and autocorrelation test, there are no variables that deviate from classical assumptions. This shows the available data meets the requirements using the multiple linear regression equation model. The results of this study indicate that the LDR, BOPO and NPL variables have a simultaneous effect on ROA in the F test with a significant value of 0.00 <0.05. In the t test the results of the study show that LDR, BOPO and NPL partially have a significant effect on ROA and the three independent variables have an effect on ROA of 76.9%.
PENGARUH FAKTOR PSIKOLOGIS DAN FAKTOR KEPRIBADIAN TERHADAP KEPERCAYAAN PELANGGAN DAN DAMPAKNYA PADA PARTISIPASI PELANGGAN E-ECOMMERCE DI INDONESIA Muhamad Ridwan
Jurnal Media Ekonomi (JURMEK) Vol 24 No 2 (2019): Jurnal Media Ekonomi (JURMEK) Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v24i2.619

Abstract

This study aims to analyze the influence of psychological factors and personality factors on customer trust and its impact on the participation of e-commerce customers in Indonesia. This type of causal research with the population of all e-commerce customers with sampling technique Purposive sampling. The research sample was 192 people, obtained from number of indicator 32 multiplied by 6 (Hair et al, 2011). Data analysis of Strucutural Equation Model (SEM) with Partial Least Square Software (PLS) version 3.00. The result of this research show that psychological factor have positive and significant influence to customer's trust, personality factor have positive and significant effect to customer's trust, and customer's trust have positive and significant influence to e-commerce customer's participation in Indonesia. Advice for Vendor e-commerce service providers to improve communication, experience and service, provision of quality products, wider knowledge, self-existence, distributors and delivery services to customers, because the results of this study states the ability dimensions (ability) being the most powerful dimension of its correlation coefficient with repeated purchasing dimensions on customer participation variables. If the ability of consumers to increase their confidence in e-commerce transactions then the decision to make repeat purchases in e-commerce transactions will be higher.
ANALISIS LAPORAN ARUS KAS DI KOPERASI SIMPAN PINJAM LESTARI KOTA LUBUKLINGGAU Herman Paleni; Metti Triana
Jurnal Media Ekonomi (JURMEK) Vol 24 No 3 (2019): Jurnal Media Ekonomi (JURMEK) Desember
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v24i3.691

Abstract

Research aims to understand cash flow report in the cooperative Lestari Lubuklinggau savings and loans. Methods used in this study descriptive use of quantitative data analysis technique used cash flow, the calculation of data the ratio of cash flow and the ratio of investment and funding. Data collection technique using a technique observation and documentation. In obtained data use secondary data with the object research financial report loan and save cooperative lestari lubuklinggau during the past 5 year from 2014 until 2018. The results of this study are based on the calculation of cash flow data showing the cash flow of operating, investing and financing activities has increased / decreased every year. Based on the cash flow ratio shows the ratio of operating cash flow to interest and to net income in good condition because it has a large ratio of more than one. The ratio of operating cash flows to capital expenditures, to current debt and to total debt must be paid more attention because it has a ratio of less than one.
PENGARUH KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI DI KECAMATAN KARANG DAPO KABUPATEN MUSI RAWAS UTARA Supriyanto Supriyanto; Mohd Fauzan Dahsri
Jurnal Media Ekonomi (JURMEK) Vol 24 No 3 (2019): Jurnal Media Ekonomi (JURMEK) Desember
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v24i3.692

Abstract

The purpose of this study was to answer the effect of leadership and work motivation on employee performance in the Sub District Office of Karang Dapo Sub-District, Musi Rawas Utara Regency. Based on the results of the t test, it can be explained that the leadership variable (X1) on the performance of employees in the Karang Dapo District Office of North Musi Rawas Regency shows that the tcount = 2.572 is greater than the value of ttable 2.021 with a significant level = 0.014 <(α) 0.05, df (n -2) 40 - 2 = 38 is 2,021, this shows Ho is rejected and Ha is accepted and partially the leadership variable has a significant influence on employee performance in the Karang Dapo Sub-District Office of North Musi Rawas Regency. Based on the results of the t test can be explained as follows: that the work motivation variable (X2) on the performance of employees in the Sub District Office of Karang Dapo Subdistrict, North Musi Rawas District shows the tcount = 3,793 is greater than the ttable value of 2,021 with a significant level = 0.001 <(α) 0.05 , df (n-2) 40 - 2 = 38 is equal to 2,021, this shows that Ho is rejected and Ha is accepted and partially the work motivation variable has a significant influence on employee performance in the Sub District Office of Karang Dapo Subdistrict, North Musi Rawas Regency. Based on the Fcount test results obtained are 10.230> Ftable = 3.34 and the significance level simultaneously the significance is 0,000 <(α) = 0.05 df = n - k = 40 - 2 - 1 = 37 is 3.26 so Ho rejected and Ha accepted.

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