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Ekobis: Jurnal Ilmu Manajemen dan Akuntansi
Published by Universitas Boyolali
ISSN : 25023055     EISSN : 26221756     DOI : https://doi.org/10.36596/ekobis
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 189 Documents
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PENGARUH DISIPLIN, MOTIVASI, DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI BADAN PENANGGULANGAN BENCANA DAERAH (BPBD) KABUPATEN BOYOLALI Dewi, Rizki Rahma; Purwanto, Hari; 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.v11i2.1094

Abstract

The ability of human resources is one of the important assets to achieve the vision, mission and goals of an agency. Discipline, motivation, and work environment are factors that influence an employee’s performance. The purpose of this study is to determine the effect of discipline, motivation, and work environment on the performance of BPBD Boyolali Regency employees. This study uses a quantitative research type with a questionnaire as a data collection tool. The population in this study were employees of the Boyolali Regency BPBD office with a total of 54 employees as respondents. Data testing techniques in this study were validity and reability test, classic assumption test, t test, f test, coefficient of determination test, and multiple linear regression analysis test.The result of this studi indicate that the work discipline variable partially does not have a significant effect on employee performance with a significance value of 0,192 > 0,05. Partially work motivation variable has no significant effect on employee performance with a significance value of 0,143 > 0,05. Work environment variable partially have a significant influence on employee performance with a significance value of 0,000 > 0,05. The variables of work discipline, work motivation, and work environment simultaneously affect employee performance with a significance value of 0,000 < 0,005. And the result of the determination test show that the effect of work discipline, work motivation, and work environment on the performance of employees at the BPBD Boyolali Regency office is 78,7 %.
PENGARUH FASILITAS KANTOR, MOTIVASI KERJA, DISIPLIN KERJA TERHADAP KINERJA PERANGKAT DESA KECAMATAN BANYUBIRU KABUPATEN SEMARANG (Studi Kasus Di Desa Gedong, Kebumen, Dan Rowoboni) Royani, Sardevi Ita; Safitri, Unna Ria; Hegy Suryana, Alean Kistiani; Purwanto, Hari
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1110

Abstract

ABSTRACT The purpose of this study was to determine office facilities, work motivation, and work discipline on the performance of village officials in Banyubiru District, Semarang Regency. The population in this study is 60 (sixty) village officials. Sampling using saturated or census sampling technique, the research method used is quantitative methods. testing data instruments with validity and reliability tests, data analysis using normality tests, heteroscedasticity tests, autocorrelation tests, multicollinearity tests, with Durbin Watson tests and hypothesis testing to find out between variables that have a significant relationship. The results showed that the multiple regression analysis obtained the equation: Y = 23.183 + 0.094 + 0.196 + 0.011 + e. The F test shows that it is significant 0.187. Partially (t test) office facilities variable obtained a significance of 0.000, work motivation variable obtained a significance of 0.491 and work discipline variable obtained a significance of 0.928. The coefficient of simultaneous determination (R2) between office facilities, work motivation, and work discipline on the performance of village officials is 0.032 or 3.2%. it can be concluded that all independent variables simultaneously affect the dependent variable. Keywords: Office facilities, work motivation, work discipline, performance.
PENGARUH SOSIALISASI PERPAJAKAN, SANKSI PAJAK DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada KPP Pratama Boyolali) Sufiyanto, Riyan; Hegy Suryana, Alean Kistiani; Triatmaja, Nur Asih; Dwi Pratiwi, Yunita; Wulandari, Amy
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1115

Abstract

Taxes are an important factor in state financing. The Directorate General of Taxes explores various approaches to increasing public compliance with tax obligations. This study examines how taxpayer compliance increases through the implementation of tax socialization, application of tax sanctions, and taxpayer knowledge. This research was conducted on people who were registered as taxpayers at the Pratama Boyolali checkpoint. The Slovin formula was used to determine the number of samples to obtain 100 respondents who were met by chance. The analysis used is multiple linear regression analysis. The test results show that each variable of tax socialization, tax sanctions, and taxpayer knowledge partially has a positive and significant effect on taxpayer compliance. Simultaneous tests produce similar results, namely the independent variables are positively related to taxpayer compliance.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA EKOWISATA TAMAN AIR INDONESIA KABUPATEN BOYOLALI TAHUN 2013-2022 Cahyani, Aisyah Nur; Purwanto, Hari; Dwi Pratiwi, Yunita Niqrisah; Triatmaja, Nur Asih; Wulandari, Amy
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1122

Abstract

The primary aim of a company is to achieve a specific level of profitability. Profitability encompasses different ratios, but this study specifically focuses on the ROA (Return On Assets) ratio, which is calculated by dividing net income by total assets. The objective is to determine the profit percentage generated by the company during a specified period. This research seeks to assess the effects of cash flow, accounts receivable management, and inventory management on the profitability of Ecotourism at the Indonesian Water Park in Boyolali Regency from 2013 to 2022. The sampling technique utilized in this study is purposive sampling, which involves selecting samples based on specific criteria. The data considered will be the financial statements of the company. The findings of the study suggest that cash flow and inventory management do not exert significant influence on profitability. However, when examined collectively, cash flow, accounts receivable management, and inventory management collectively affect the profitability of Ecotourism at the Indonesian Water Park in Boyolali Regency.
PENGARUH LATAR BELAKANG PENDIDIKAN PENGALAMAN KERJA DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA KANTOR BPBD KABUPATEN BOYOLALI Pambuko, Indrayana Putro; Hegy Suryana, Alean Kistiani; Safitri, Unna Ria; Purwanto, Hari
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1131

Abstract

The purpose of this study was to assess (1) the effect of educational background on employee performance, (2) the effect of work experience on employee performance, (3) the effect of motivation on employee performance, and (4) the effect of educational background and work experience on employee performance .The causal research approach is taken in this study. The sample of this study were all employees of the Boyolali Regency BPBD office, totaling 54 people. The data comes from the results of employee questionnaires and is assessed using multiple linear regression analysis techniques.The research results obtained show that (1) educational background affects employee performance can be seen from p-value = 0.037 < a = 0.05 (2) work experience does not affect employee performance can be seen from p-value = 0.696 > a = 0.05 (3) motivation affects employee performance can be seen from p-value = 0.002 <0.05 (4) educational background and work experience affect employee performance can be seen from p-value = 0.000 < 0.05.
ANALISIS PENGARUH IKLAN, VARIAN DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN ROTI BROWNIES PADA TOKO AMANDA BROWNIES DI BOYOLALI Khumairoh, Sindy; Rahayu, Listyowati Puji; Safitri, Unna Ria; Hegy Suryana, Alean Kistiani; Sri Anggorowati, Luki
EKOBIS Vol 12 No 1 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i1.1155

Abstract

This study aims to determine whether Instagram social media ads, product variants and service quality affect purchasing decisions at Amanda Brownies Boyolali branch. The population in this study was consumers who were Amanda Brownies Boyolali branch. Data collection techniques through the distribution of questionnaires with a sample of 97 respondents. The research method used is quantitative method. Testing of data instruments is carried out with validity tests and reality tests, for data analysis used normality tests, multicollinearity tests, heterokedasticity tests, and hypothesis tests to find out whether the variables have a significant relationship. The results of the study partially show that the advertising variable with the value of sig. 0.822 > 0.05 which means insignificant. While the variable product variant with sig value. 0.071 > 0.05 which means insignificant and quality of service with S value. 0.000 < 0.05 which means significant. The results of the study with the calculation of the F-test obtained the sig value. (0.000) < 0.05 which means that advertising variables, product variants and service quality simultaneously influence purchasing decision variables. Based on the calculation of the Adjusted Rsquare value, it shows that advertising variables, product variants and service quality together are able to explain service decision variables with a value of 0.504 or 50.4%.
PENGARUH REWARD DAN MOTIVASI TERHADAP KINERJA KARYAWAN J&T EXSPRESS Fani, Nauli; Wahyu Pril Ranto, Dwi
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1233

Abstract

The aim of this research is to determine the influence of reward and work motivation variables on employee performance. The research approach uses quantitative methods. The research was conducted at the J&T Express Yogyakarta branch office. The data source used is primary data. The sample used in this research consisted of 105 J&T Exspres employees. The sampling technique uses random sampling. The data collection technique uses a questionnaire. Based on the results of the instrument quality test, the results showed that all instruments used to measure research variables were declared valid and reliable. Meanwhile, based on the results of data analysis that was carried out using multiple linear regression, the results showed that reward and motivation had a positive and significant effect on employee performance. It can be concluded that the better the rewards and motivation provided, the more good employee performance will be created. Keywords: motivation; rewards; employee performance
PENGARUH KONFLIK KERJA DAN LINGKUNGAN KERJA NON FISIK TERHADAP KINERJA KARYAWAN PATRA SEMARANG HOTEL DAN CONVENTION (Studi Kasus Pada Karyawan Patra Semarang Hotel Dan Convention ) Ainan, Mochamad; Marhendi, Mengku; Hadi, Syamsul
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1236

Abstract

Conflict that occurs the success of an organization is strongly influenced by the performance of individual employees. Every organization or company will always try to improve employee performance, with the hope that the company's goals will be achieved. Work conflicts that cause a lack of interaction between each employee, lack of a sense of brotherhood, dependence on one other party in doing a job, differences in perceptions between each employee in completing tasks lead to work conflicts and not working hand in hand in completing work. The purpose of this study, namely: To determine the effect of work conflict and non-physical work environment on employee performance Patra Semarang Hotel & Convention . This type of research is quantitative descriptive research. The sample in this study was 150 respondents. researchers used multiple linear analysis.
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.

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