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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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ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PADA PT INTEGRA INDOCABINET TBK PERIODE 2020-2023 Agung, Satria; Eka Aaristantia, Selvia
EKOBIS Vol 12 No 2 (2024)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v12i2.1717

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT Integra Indocabinet Tbk periode 2020-2023 yang diukur dengan rasio likuiditas, rasio solvabilitas, dan rasio profitabilitas. Metode penelitian yang digunakan yaitu deskriptif kuantitatif. Populasi dalam peneltiain ini adalah seluruh laporan keuangan PT Integra Indocabinet Tbk yang terdaftar di Bursa Efek Indonesia. Sampel penelitian ini adalah laporan keuangan PT Integra Indocabinet Tbk periode 2020-2023. Teknik pengumpulan data yang digunakan yaitu data sekunder berupa laporan keuangan. Hasil penelitian menunjukkan bahwa dalam 4 tahun terakhir rasio likuiditas, rasio solvabilitas, dan rasio profitabilitas perusahaan kurang baik. Namun dalam 4 tahun terkahir telah terjadi tren perbaikan dari 3 rasio tersebut. Hal ini menunjukkan manajemen telah berupaya untuk memperbaiki kinerja keuangan mereka.
ANALISIS EFEKTIVITAS PENGELOLAAN DANA DESA (DD) DALAM PENINGKATAN PEMBANGUNAN FISIK DESA TAWANG KECAMATAN SUSUKAN KABUPATEN SEMARANG Handayani, Titik; Hegy Suryana, Alean Kistiani; Triatmaja, Nur Asih; Markhumah, Umatun; Shukor Harun , Mohd
EKOBIS Vol 13 No 1 (2025): Jurnal EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i1.1081

Abstract

The purpose of this study was to analyze the effectiveness of village fund management in increasing the physical development of Tawang Village. The method used in this research is descriptive with a quantitative approach. Data obtained through observation, interviews and documentation. The data processed is sourced from the APBDesa and Tawang Village APBDes Realization Report relating to physical development for the 2019-2022 period. The calculation technique used is the effectiveness ratio. The results of the study show that the management of village funds in increasing the physical development of Tawang Village is at an effective level with the results of the effectiveness ratio in 2019 to 2022 showing 100%. Apart from that, interviews conducted with several informants also showed that the management of village funds starting from the planning, implementation, administration, reporting and accountability stages had been carried out by the government properly and there was real/physical evidence of government performance.
PENGARUH PENERAPAN E-FILLING, KUALITAS PELAYANAN, SOSIALISASI PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Boyolali) Subiyanto, Muhamad Nofa; Suryana, Alean Kistiani Hegy; Triatmaja, Nur Asih; Sultan
EKOBIS Vol 13 No 1 (2025): Jurnal EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i1.1083

Abstract

This study aims to determine how the effect of e-filling implementation, service quality, tax socialization and tax sanctions on individual taxpayer compliance at KPP Pratama Boyolali. Data collection techniques with a questionnaire with a sample of 111 respondents using purposive sampling. The method used is quantitative with analysis regression linier multiplied. Testing data instruments with validity and reliability tests, analyzing data with normality tests, heteroscedasticity tests, autocorrelation tests and multicollinearity tests. Hypothesis testing used the t test by looking at the significance if below 0.05 there is an influence. The significance value of 0.048 <0.05 the application of e-filing has a positive effect on taxpayer compliance so it can be concluded that H1 is accepted, a significance value of 0.004 <0.05 it can be said that H2 is accepted because service quality has a positive effect on taxpayer compliance, a significance value of 0.000 <0.05 tax socialization has a positive effect on taxpayer compliance and hypothesis H3 is accepted, a significance value of 0.643> 0.05 it is clear that tax sanctions have no positive effect on taxpayer compliance, so H4 is rejected.
PENGARUH PEMBIAYAAN MUDHARABAH DAN MURABAHAH TERHADAP PERKEMBANGAN UMKM PADA ANGGOTA DI BMT TUMANG CABANG BOYOLALI Muthmainah, Siti; Suryana, Alean Kistiani Hegy; Triatmaja, Nur Asih; Sulistyowati, Arrin; Nugroho Rachman, Arif
EKOBIS Vol 13 No 1 (2025): Jurnal EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i1.1091

Abstract

This study aims to determine the effect of Mudharabah and Murabahah financing on the development of UMKM members of the Tumang branch of Boyolali. This study uses primary data, namely data collection by distributing or providing several lists of statements that will be given to respondents and respondents will provide responses or answers to questions given by researcher. The sample used was 50 people taken from the customer population at the BMT Tumang Boyolali branch. Data analysis used is data instrument, classic assumption test and hypothesis test. And the result obtained partially are Mudharabah and Murabahah financing which is variable X1 with a significant value of 0,020 < 0,05 which means that H1 is accepted, thus it can be said that the mudharabah variable has a positive influence on the development of MSME. Murabahah financing is a variable X2 which has a significant value of 0,266 > 0,05 which means H2 is rejectec and it can be said that the murabahah variable has no significant influence on the development of MSME.
ANALISIS PENERAPAN MARKETING MIX TERHADAP PENJUALAN (Studi Kasus Pada Ruwat Coffee Boyolali) Zalukhu, Yufinus; Hegy Suryana, Alean Kistiani; Rahayu, Listyowati Puji
EKOBIS Vol 13 No 1 (2025): Jurnal EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i1.1107

Abstract

Wash reason for this study was to decide the impact of the advertising blend, to be specific item, value, spot, and advancement deals on sales at Ruwat Coffee Boyolali, and to find out which one is the most dominantBaT. the impact between item, value, advancement, and area on client deals at Ruwat Espresso in Boyolali. The populace in this study were all clients at Ruwat Espresso Boyolali and the quantity of tests in the review were 100 guest respondents.In view of the consequences of the t test, it was gotten that the item factor didn't essentially affect deals, the cost variable fundamentally affected deals, the area variable didn't altogether affect deals, the advancement variable impacted deals.While the F test along with item, value, area, and advancement essentially affect deals. The aftereffects of the investigation of the coefficient of assurance (????2) obtained Adjusted Rsquare (R2) of 0.829. Means that variations in changes in sales variables can be explained by product, price, location, and promotion of 82.9%. While the remaining 17.1% is explained by other variables outside the model, from the results of the analysis it is known that the most dominant factor influencing consumer satisfaction is promotion, this is because promotion has a t-count value of 0.001 compared to other variables, namely price of 0.005 , location of 0.126, promotion of 0.055.This proves the hypothesis which states "allegedly the most dominant promotion to sales at Ruwat Coffee Boyolali is proven to be true, because the most dominant is promotion.
PENGARUH TEKNOLOGI INFORMASI DAN SOCIAL MEDIA MARKETING TERHADAP MINAT BELI (Studi Kasus CV. SOREN Di Salatiga) Prasetyo, Dwi; Rahayu, Listyowati Puji; Safitri, Unna Ria
EKOBIS Vol 13 No 1 (2025): Jurnal EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i1.1108

Abstract

This study aims to determine the influence of Information Technology and Social Media Marketing on Purchase Intention (Case Study of CV.SOREN in Salatiga) partially and simultaneously. Sampling method with purposive sampling technique. The primary research data was obtained by distributing questionnaires to 100 respondents containing statements about Information Technology, Social Media Marketing and Purchase Intentions. Data analysis tool with validity and reliability tests. Classical assumption test in the form of Normality test, Autocorrelation test, Heteroscedasticity test, Multicollinearity test. using multiple linear regression analysis, and testing the hypothesis using the t test, F test, and the coefficient of determination. Data processing uses the SPSS 2023 program. With the results of the research, (1) Information Technology has no effect on Purchase Interest, the value of t count < t table, namely the value of 1,833 < 1,984. (2) Social Media Marketing has a significant effect on Purchase Intention t count > t table with a value of 12.864 > 1,984, (3) Information Technology Social Media Marketing has a significant effect on Purchase Intention that the value of F count > F table is 265,813 > 3.09 then the significance value is < 0.05 equal to 0.000 < 0.05.
ANALISIS PENGARUH VARIAN PRODUK, KUALITAS PRODUK DAN LOKASI TERHADAP VOLUME PENJUALAN DI BRIGHT TERAS BOYOLALI DI BOYOLALI Pamungkas, Agus Tri; Rahayu, Listyowati Puji; Ria Safitri, Unna; Kistiani Heggy Suryana, Alean; Sri Anggorowati, Luki
EKOBIS Vol 13 No 1 (2025): Jurnal EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i1.1117

Abstract

Analyzing the effect analysis of product variants, product quality and location on sales volume at the Bright Store Teras Boyolali is a goal in this study. random sampling technique which is the basis for determining the population. The technique used in data collection is the distribution of questionnaires or questionnaires as many as 100 samples. Quantitative method is the method used in this research. Instrument testing is carried out by using the validity test, the reliability of the classical assumption test, the hypothesis test to determine the relationship between variables. Based on the results of this study, it shows the hypothesis t test or partial test of the product variant variable which shows the result that t count 2,983 > t table 1,660 and a significant value of 0.004 <0.05 so that it is stated that H1 is accepted based on the hypothesis assumptions from the partial test and for the product quality variable it is proven by the hypothesis which states that t count 1,825 > t table 1,660 and a significant value of 0.000 <0.05 means that H2 is accepted based on the hypothesis assumptions from the partial test or t test and the location variable from the results of the partial test hypothesis which states t count 1,223 < t table 1,660 and a significant value of 0.224 > 0.05 this proves that location has no significant effect on sales volume
PENGARUH DISIPLIN KERJA, KOMPENSASI, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA KARYAWAN UD. AMIK ART GALLERY Fauziah, Cika Mariska; Suryana, Alean Kistiani Hegy; Hari Purwanto; Unna Ria Safitri; Mohd Shukor Harun
EKOBIS Vol 13 No 1 (2025): Jurnal EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i1.1130

Abstract

The purpose of this research is to determine the influence between work discipline, compensation, and work environment on employee performance at UD. Amik Art Gallery. In this study using quantitative methods with primary data collection techniques through questionnaires. The population in this study was 62 people and then a saturated sample of 62 respondents was taken. The data is processed using SPSS. The results showed that based on the results of the t hypothesis test, the work discipline variable had a significance value of 0.092 > 0.05 which means that partially the work discipline variable has no effect on employee performance. The compensation variable has a significance value of 0.213 > 0.05 which means that partially the compensation variable has no effect on employee performance. Work environment variables have a significance value of 0.028 < 0.05 which means that partially work environment variables affect employee performance. Based on the F test, a significance value of 0.000 < 0.05 is obtained which means simultaneously the variables of work discipline, compensation and work environment affect employee performance. Keywords: Work Discipline, Compensation, Work Environment, and Employee Performance.
PENGARUH PENERAPAN E-FILING, SOSIALISASI PERPAJAKAN, PEMAHAMAN PERATURAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA KANTOR PELAYANAN PAJAK PRATAMA BOYOLALI) Ayu Safitri, Vina; Wulandari, Amy; Asih Triatmaja, Nur; Kistiani Hegy Suryana, Alean
EKOBIS Vol 13 No 1 (2025): Jurnal EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i1.1504

Abstract

ABSTRAK Penelitian ini memiliki tujuan guna mengetahui bagaimana pengaruh penerapan e-filing, sosialisasi perpajakan, pemahaman peraturan perpajakan dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Boyolali. Teknik pengumpulan data dengan kuesioner terdapat sampel 100 responden menggunakan accidental sampling. Metode dipergunakan merupakan kuantitatif dengan analisis regresi linier berganda. Pengujian instrumen data dengan uji validitas dan reliabilitas, analisis data dengan uji normalitas, uji heteroskedastisitas, uji autokorelasi dan uji multikolinieritas. Pengujian hipotesis digunakan uji t dengan melihat signifikansi jika di bawah 0,05 terdapat pengaruh. Nilai signifikansi sebesar 0,000<0,05 penerapan e-filing berpengaruh positif terhadap kepatuhan wajib pajak sehingga ditarik kesimpulan adanya H1 diterima, nilai signifikansi sejumlah 0,076>0,05 dapat dikatakan adanya H2 ditolak karena sosialisasi perpajakan tidak berpengaruh positif terhadap kepatuhan wajib pajak, nilai signifikansi sejumlah 0,001<0,05 pemahaman peraturan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak dan hipotesis H3 diterima, nilai signifikansi 0,643>0,05, jelas adanya sanksi pajak tidak memperlihatkan pengaruh positif terhadap kepatuhan wajib pajak, sehingga H4 ditolak. Kata Kunci : Penerapan E-filing, Sosialisasi Pajak, Pemahaman Peraturan Perpajakan, Sanksi Pajak, Kepatuhan wajib pajak ABSTRACT This study aims to determine how the effect of e-filing implementation, tax socialization, understanding of tax regulations and tax sanctions on individual taxpayer compliance at KPP Pratama Boyolali. Data collection techniques with a questionnaire with a sample of 100 respondents using accidental sampling. The method used is quantitative with multiple linear regression analysis. Testing data instruments with validity and reliability tests, analyzing data with normality tests, heteroscedasticity tests, autocorrelation tests and multicollinearity tests. Hypothesis testing used the t test by looking at the significance if below 0.05 there is an influence. The significance value of 0.000<0.05 the application of e-filing has a positive effect on taxpayer compliance so it can be concluded that H1 is accepted, a significance value of 0.076>0.05 it can be said that H2 is rejected because tax socialization has no positive effect on taxpayer compliance, a significance value of 0.001<0.05 understanding of tax regulations has a positive effect on taxpayer compliance and hypothesis H3 is accepted, a significance value of 0.643>0.05 it is clear that tax sanctions have no positive effect on taxpayer compliance, so H4 is rejected. Keywords : Implementation of E-filing, Tax Socialization, Understanding of Tax Regulations, Tax Sanctions, Taxpayer Compliance
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS LAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (PKB) DI KOTA BOYOLALI: Kata kunci : Kepatuhan Wajib Pajak, Sanksi Pajak, Kualitas Pelayanan, Kesadaran Wajib Pajak. Warsiti; Hari Purwanto; Yunita Niqrisah Dwi Pratiwi; Nur Asih Triatmaja; Wulandari, Amy
EKOBIS Vol 13 No 1 (2025): Jurnal EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i1.1528

Abstract

Kepatuhan wajib pajak merupakan masalah umum yang terus berlanjut setiap tahun untuk pendapatan negara yang harus ditangani sebaik mungkin. Studi ini bertujuan dalam melihat dampak kualitas pelayanan, sanksi pajak, serta kesadaran wajib pajak, pada kepatuhan wajib pajak kendaraan bermotor di Samsat Boyolali. Metode pengkajian menggunakan jenis pengkajian kuantitatif. Cakupan responden mencakup 100 orang dari populasi sebanyak 534.990 menggunakan accidental sampling. Metode distribusi kuesioner dijalankan dengan offline serta online. Teknik analisis data memakai analisis regresi linier berganda melalui SPSS V.26. Kesimpulan dari pengkajian ini adalah bahwasanya kesadaran wajib pajak dengan parsial berpengaruh negatif signifikan atas kepatuhan wajib pajak kendaraan bermotor bernilai 0,000<0,05. Sementara itu, sanksi pajak serta kualitas pelayanan dengan parsial berpengaruh positif serta signifikan atas kepatuhan wajib pajak bernilai 0,000<0,05. Dengan simultan, setiap variabel diatas bernilai 0,000<0,05, maka ketiga variabel ini berdampak signifikan pada kepatuhan wajib pajak. Taxpayer compliance is a common problem that occurs continuously every year for state revenues which must be addressed as well as possible. This discussion study aims to see the influence of taxpayer awareness, service quality and tax sanctions on motor vehicle taxpayer compliance at Samsat Boyolali. The research method uses a quantitative research type. Respondent coverage included 100 people from a population of 534,990 using accidental sampling. Method of distributing questionnaires through offline and online questionnaires. The data analysis technique used includes multiple linear regression analysis with SPSS version 26. The conclusion from the research is that taxpayer awareness partially has a negative and significant effect on motor vehicle taxpayer compliance with a value of 0.000<0.05. Meanwhile, quality and tax sanctions partially have a positive and significant effect on taxpayer compliance with a value of 0.000<0.05. Simultaneously, the third variable has a value of 0.000<0.05, which means that the third variable has a significant effect on taxpayer compliance.

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