cover
Contact Name
Unna Ria Safitri
Contact Email
agrj.uby@gmail.com
Phone
+6281542611152
Journal Mail Official
jurnalekobisfeuby@gmail.com
Editorial Address
Jl. pandanaran No. 405 Boyolali 57313 ยป Tel / fax : (0276)321328 / 331088
Location
Kab. boyolali,
Jawa tengah
INDONESIA
Ekobis: Jurnal Ilmu Manajemen dan Akuntansi
Published by Universitas Boyolali
ISSN : 25023055     EISSN : 26221756     DOI : https://doi.org/10.36596/ekobis
Core Subject : Economy,
Jurnal Ekobis diterbitkan oleh Fakultas Ekonomi Universitas Boyolali secara berkala (setiap 6 bulan) pada bulan Juni dan Desember dengan tujuan untuk menyebarluaskan informasi tentang Ilmu Manajemen dan Akuntansi berupa kajian konseptual dan hasil penelitian.
Articles 16 Documents
Search results for , issue "Vol 11 No 2 (2023)" : 16 Documents clear
DETERMINAN RASIO KESEHATAN BANK, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN PADA KEBIJAKAN DIVIDEN Widhiastuti, Ni Luh Putu; Arista Pradnyani, I Gusti Agung
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1238

Abstract

Dividend policy is a decision regarding how much current profit will be paid as dividends in exchange for the investment made and how much will be retained for reinvestment in the company. This research aims to examine the influence of Capital Adequacy Ratio, loan to deposit ratio, return on assets, managerial ownership and company size on dividend policy. The population in this research is banking companies on the IDX for the 2018-2021 period, using a purposive sampling method to obtain a sample size of 8 banks. The data analysis technique used is multiple linear regression analysis. The research results state that the Capital Adequacy Ratio and company size have a positive effect on dividend policy. Meanwhile, loan to deposit ratio and managerial ownership have a negative effect on dividend policy. This is different from return on assets which has no influence on dividend policy. Future research can add other variables such as institutional ownership, company growth, leverage, or use moderating variables
PENGUKURAN KUALITAS AUDIT : ETIKA, INDEPENDENSI, DAN KOMPETENSI AUDITOR Kinasih, Nastiti Pramesti; Widyaningsih, Aristanti; Heryana, Tony
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1250

Abstract

The study of audit quality and the impact of auditor ethics, auditor independence, and auditor competence is a compelling topic for research investigations. This research aims to explore the portrayal and viewpoints regarding ethics, independence, and auditor competence, and how they affect audit quality, drawing from literature reviews and prior research. Audit quality is how an auditor assesses a company from its financial reports and accounting system and looks at possible violations committed by entities in its financial reports and accounting system. Auditor ethics, namely how auditors need to comply with the rules for ethical behavior stated in the public accountant's code of ethics. Independence is when an auditor has no conflict of interest with clients or other parties who have personal interests. Competency is the knowledge, experience and special skills that an auditor has in accordance with his profession. Ethics, independence and auditor competence have a major influence on audit quality assessment. When an auditor fulfills these three elements, the resulting audit quality will be better and gain full trust from the public and interested parties.
PERAN SELF EFFICACY DALAM MENINGKATKAN WORK LIFE BALANCE, WORK ENGAGEMENT, TERHADAP KINERJA PEGAWAI Affandi, Abdurachman; Sutianingsih, Sutianingsih
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1256

Abstract

This research aims to examine the influence of work-life balance, and work engagement, on employee performance with self-efficacy as a mediator variable. The subjects who participated in this research were 30 employees of Batik Putra Laweyan. Data was collected using a questionnaire and analyzed using multiple linear regression techniques. The results of the analysis show that work-life balance and work engagement influence self-efficacy. Work-life balance does not affect employee performance. Work engagement and self-efficacy influence employee performance. Self-efficacy mediates work-life balance, and work engagement on employee performance. Keywords: employee performance, self-efficacy, work engagement, work-life balance
PERAN QUALITY OF HUMAN RESOURCES DALAM MENINGKATKAN KINERJA PEGAWAI MELALUI SELF ESTEEM SEBAGAI VARIABEL INTERVENING Nurul Hikmah, Siti Ulya; Sutianingsih, Sutianingsih
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1257

Abstract

This research examines how human resource quality and self-esteem influence employee performance at Notary/PPAT Made Linggarasih, SH. The questionnaire method was used to collect responses to this quantitative research. The sample for this study consisted of 30 people who participated in the survey. Path analysis and linear regression analysis are two data analysis approaches used in this research. The first thing this analysis shows is that the quality of a person's human resources can have a major impact on the level of self-esteem that person has. As a result, the level of performance achieved by employees is greatly influenced by factors such as the quality of human resources and the extent to which individuals believe in their own worth. Based on the results of the Sobel test, a person's sense of self-esteem can act as a moderator between the quality of human resources and the performance of a Notary/PPAT employee Made Linggarasih, SH.
PERAN INTELLECTUAL CAPITAL PADA KEUNGGULAN KOMPETITIF UMKM MELALUI PEROLEHAN SUMBER DAYA (Studi Pada UMKM Souvenir Di Solo Raya) Rosita, Rosita; Susanto, Heri; Kusasih, Ida Ayu Kade Rachmawati; Wulandari, Amy; Ardi, Rudi Prasetyo
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1266

Abstract

MSMEs should have the resources to survive and develop in the long term. The resources required can be tangible or intangible resources. This research examines the influence of the owner's Intellectual Capital (IC) on the acquisition of resources which will then influence sustainable competitive advantage. The respondents used were MSMEs making wooden souvenirs from 7 cities, namely Surakarta, Sragen, Sukoharjo, Wonogiri, Klaten, Boyolali and Karanganyar. From the 120 MSMEs who were respondents, the results showed that Intellectual Capital had a significant effect on sustainable competitive advantage, Intellectual Capital had a significant effect on Resource Acquisition, Resource acquisition had a significant effect on sustainable competitive advantage, and Intellectual Capital (IC) through resource acquisition had no significant effect towards Sustainable Competitive Advantage.
DAMPAK INSTAGRAM SEBAGAI ONLINE SHOP DALAM PERUBAHAN PERILAKU KONSUMTIF MAHASISWA MANAJEMEN UNIVERSITAS BOYOLALI Safitri, Unna Ria; Setiawati, Donna; Suryana, Alean Kistiani Hegy; Rahayu, Listyowati Puji
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1269

Abstract

ABSTRACT This research was conducted with the aim of finding out the impact of online shops on Instagram in changing the consumer lifestyle of students in the Management Study Program at Boyolali University. This research uses qualitative methods and data is analyzed descriptively. Qualitative data was collected by distributing questionnaires with open questions. The first research stage is to collect data by interviews and observations, the second is to analyses the results of the interviews, then discussion and conclusions. Management Study Program students, in this case represented by selected respondents, experienced lifestyle changes, although not significant. Even though 73% do not buy products because of the lure of prizes, 87% of students are influenced to shop because of advertisements on Instagram and 100% of students follow celebrities or celebrities. Students should be wiser in spending their money and better understand advertising styles that will lead to consumer behavior and not have to follow selebgrams so as not to have an impact on their desire to style like their idol artists. Keywords: Online Shop, Instagram, Consumptive

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