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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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STRATEGI INTEGRATED MARKETING COMMUNICATION PARIWISATA BERBASIS BUDAYA MELALUI KESENIAN KRIDO BUDOYO DI DESA NJRAKAH SELO BOYOLALI Dwi Kristiani; Nuning Lisdiana
EKOBIS Vol 7 No 2 (2019)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v7i2.255

Abstract

Jrakah Village is one of the villages in Selo District, Boyolali Regency, besides having natural attractions, namely the beautiful mountain scenery; it also has cultural tourism in the form of dances which are incorporated in the Krido Budoyo art gallery. This art has its own attraction to attract local and foreign tourists. The tourism program will be successful if the promotion strategy is implemented appropriately. The purpose of this study is to describe Integrated Marketing Communication and to find out the elements of promotion that are applied to cultural tourism in Jrakah Selo Village. In addition, it is also to find out the obstacles faced by the Department of Tourism in promoting cultural tourism in the village of Jrakah Selo. This type of research is descriptive research. The result of his research is that the Integrated Marketing Communication run by the Krido Budoyo Arts group has not been maximized because it has only used a number of social media, other aspects such as a convenient venue are also not yet available. is the absence of synergy between the roles of government, art groups, tourism businesses and local communities who are members of MSE. There needs to be a joint commitment in marketing the Krido Budoyo art and partnerships with third parties in developing and marketing Krido Budoyo art
PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN (Studi Kasus Pada CV. XP Computer, Boyolali) dewi, fitriana; puji rahayu, listyowati; safitri, Unna
EKOBIS Vol 8 No 1 (2020)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v8i1.262

Abstract

Based on the results of the study note that the price of a partial no effect on purchasing decisions this is evidenced by the value of t count < t table it’s about -0.2243 <1.984. As for the quality of service is known that the partial effect on purchasing decisions. This is evidenced in the grain of service quality regarding the reliability and assurance that the value of tcount > ttable 3.986> 1.984 and 2.011> 1.984. Determination test result there is influence between price and quality of service to decision of purchase equal to 38% whereas 62% influenced by other factor not examined in this research. Keywords: Price, Service Quality, Purchase Decision
ANALISIS PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN rahmandika, yoan fauzia; puji rahayu, listyowati; Purwanto, Hari
EKOBIS Vol 8 No 1 (2020)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v8i1.319

Abstract

Lingkungan global yang berubah semakin cepat saat ini menyebabkan setiap perusahaan, termasuk Biro Perjalanan Wisata sebagai sebuah bisnis jasa mencoba mencari cara yang inovatif guna mencapai keunggulan kompetitif, meningkatkan kepuasan konsumen dan meningkatkan efisiensi tanpa mengorbankan kepercayaan dan kualitas pelayanan. Tujuan penelitian ini adalah untuk mengetahui : Menganalisis signifikansi pengaruh harga terhadap kepuasan konsumen. Menganalisis signifikansi pengaruh kualitas pelayanan terhadap kepuasa konsumen, Menganalisis signifikansi pengaruh harga dan kualitas pelayanan terhadap kepuasan konsumen. Hasil penelitian menunjukkan bahwa harga berpengaruh signifikan terhadap kepuasan konsumen Biro Perjalanan Pariwisata Kencana Tour di Simo Boyolali dengan p value 0,000 < 0,05. Kualitas pelayanan tidak berpengaruh signifikan terhadap kepuasan konsumen Biro Perjalanan Pariwisata Kencana Tour di Simo Boyolali, dengan p value 0,068 > 0,05. Harga dan kualitas pelayanan berpengaruh signifikan terhadap kepuasan konsumen Biro Perjalanan Pariwisata Kencana Tour di Simo Boyolali, dengan p value 0,000 < 0,05. Kata Kunci : harga, kualitas pelayanan dan kepuasan konsumen
PENGARUH PELATIHAN DAN PEMBERIAN INSENTIF TERHADAP KINERJA KARYAWAN DI ELLENA SKIN CARE SOLO Ismani Ismani; dasmadi Dasmadi; hari purwanto
EKOBIS Vol 8 No 2 (2020)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v8i2.329

Abstract

Business opportunities for the world beauty business leaders, especially beauty clinics, the high need for beauty care makes a business opportunity for them. Beauty clinics compete with each other to show their competitive advantage through creative, innovative efforts, work effectively and efficiently so that the products and services they produce become choices for many customers. Based on the problem identification and problem limitation in this study, the problem was formulated whether the training and incentive had an effect on the performance of employees at Ellena Skin Care Solo?. This type of research based on its approach is quantitative research. This study uses a correlational design that is the relationship between independent variables X1, and X2 on the dependent variable Y. The population of this study is all employees of Ellena Skin Care Solo. The sampling technique in this study was total sampling, so the number of samples taken in this study were 30 respondents. This study uses a multiple linear regression data analysis approach. Based on the results of the study it is known that job training has a significant effect on employee performance, this is because Ellena Skin Care Solo is a company engaged in body and facial care services, so that every employee who works at Ellena Skin Care Solo always gets job training to provide supplies skills for employees in providing services to customers, so H1 is accepted. Incentives do not significantly influence the performance of Ellena Skin Care Solo employees, this is due to get incentives, employees are required to work with extra time or a larger portion of work, this is considered to provide incentives only as a substitute for fatigue, so H2 is rejected. Keywords : training, incentives, employee performance, Ellena Skin Care
PENGARUH BIAYA OVERHEAD PABRIK TERHADAP HARGA POKOK PRODUKSI PADA CV. TIRTA MEKAR JAYA Luki Sri Anggorowati; alean kistiani; unna ria
EKOBIS Vol 7 No 1 (2019)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Cost accounting can help management to obtain the production costs required in data processing in accordance with accounting theory and principles, so it can also be used to determine the cost of the right production. The purpose of this research is to know the effect of fixed and fixed factory overhead cost to the cost of production in CV Tirta Mekar Jaya, and to compare the cost of production using the application of factory overhead cost using full costing method with the determination of cost of goods manufactured by company. This research is a quantitative descriptive research where the calculation with numbers is estimated more objective because to determine the conclusion that will be obtained with this research. The data obtained in the study are primary data and secondary data. Secondary data is obtained from cost data that is processed and presented by the company and the literature.The results of the research indicate among others: 1) there are some components of overhead costs that have not been taken into account by the CV. Tirta Mekar Jaya ie indirect labor cost in Group fixed factory overhead cost, gallon usage cost, depreciation cost of production equipment, maintenance and maintenance cost of building, machine and production equipment at group overhead cost group is not fixed. 2) BOP contribution on gallon product by 22.93%, 6.49% for bottle products and 9.09% glass products. BOP still has a considerable effect on gallon products but less %. BOP remains sufficiently influential on gallon products but has little effect on bottle products and glass products. 3) The contribution of fixed BOP on gallon, bottle and glass products are 34.34%, 90.84% ​​and 84.06% respectively. BOP is not fixed enough to affect gallon products and greatly affect the bottle and glass products.
PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2015-2019 Atika Umamatul Ulya; Andria Referli; Milka Susana Theorupun
EKOBIS Vol 8 No 2 (2020)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v8i2.457

Abstract

Tujuan penelitian ini untuk memperoleh asumsi mengenai efek inventory turnover (perputaran persediaan), receivable turnover (perputaran piutang) serta cash turnover (perputaran kas) terhadap profitabilitas (profitability)pada perusahaan sektor industri barang konsumsi yang listing di BEI period 2015-2019. Jenis data yang digunakan merupakan data sekunder. Teknik pengambilan sampel memakai purposive sampling diperoleh 29 perusahaan. Semua data diuraikan memakai analisis regresi linier berganda, uji asumsi klasik, uji t, uji f serta koefisien determinasi. Hasil penelitian memperlihatkan bahwa, ada pengaruh negatif serta tidak signifikan antara cash turnover (perputaran kas) terhadap profitability(profitabilitas), ditunjukkan dengan persamaan Y= -2.770-0.089X1 dengan nilai koefisien regresi sebesar -0.089 dan nilai t hitung -1.289 lebih kecil dari t tabel 1.6556. Ada dampak positif serta tidak signifikan antara receivable turnover (perputaran piutang) terhadap profitability(profitabilitas), ditunjukkan dengan persamaan Y= -2.770+0.210X2 dengan nilai koefisien regresi sebesar 0.210 dan nilai t hitung 1.467 lebih kecil dari t tabel 1.6556. Terdapat pengaruh positif dan tidak signifikan antara inventory turnover terhadap profitability(profitabilitas), diperlihatkan dengan persamaan Y= -2.770+0.078X3 dengan nilai koefisien regresi sebesar 0.078 dan t hitung 0.0557 lebih kecil dari t tabel 1.6556. Terdapat pengaruh dan tidak signifikan antara inventory turnover (perputaran persediaan), receivable turnover (perputaran piutang) serta cash turnover (perputaran kas), ditunjukkan menggunakan f value 1.110 ≤ 2.67 dengan koefisien determinasi sebesar 2.3%.
PENGARUH STRUKTUR MODAL PADA PERUSAHAAN PROPERTY REAL ESTATE PERIODE 2015-2019 YANG TERDAFTAR DI BURSA EFEK INDONESIA semi semi; Milka Susana Theorupun; Andria Referli
EKOBIS Vol 8 No 2 (2020)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v8i2.458

Abstract

Penelitian ini memiliki tujuan guna memperoleh pengetahuan tentang faktor-faktor yang mempengaruhi capital structure (struktur modal) pada perusahaan property real estate periode 2015-2019 yang terdaftar di bursa efek Indonesia. Populasi yang digunakan dalam penelitian ini sebanyak 66 perusahaan, dan teknik pengambilan sampel dengan metode purposive sampling. Sampel 27 perusahaan dan di dapat 135 data pengamatan. Hasil penelitian menunjukkan bahwa tidak terdapat penagruh positif yang signifikan antara asset structure (struktur aktiva) terhadap (struktur modal)perusahaan, ditunjukkan dengan persamaan Y=0.157-0.690X1 dengan nilai koefisien regresi sebesar -0.690 dan nilai thitung -4.435 lebih kecil ttabel 1.65648. Terdapat pengaruh positif yang signifikan antara profitability (profitabilitas) terhadap capital structure (struktur modal) perusahaan. Ditunjukkan dengan persamaan Y=0.157+0.197X2 dengan nilai koefisien regresi 0.197 dan nilai thitung 3.962 lebih besar nilai ttabel 1.65648. Tidak terdapat pengaruh positif yang signifikan antara liquidity (likuiditas) terhadap capital structure (struktur modal) perusahaan, ditunjukkan dengan persamaan Y=0.157-0.868X3 dengan nilai koefisien regresi -0.868 dan thitung -8.372 lebih kecil ttabel 1.65648. Terdapat pengaruh positif yang signifikan antara asset structure (struktur aktiva), profitability (profitabilitas) dan liquidity (likuiditas) secara simultan terhadap capital structure (struktur modal) perusahaan, ditunjukkan dengan nilai koefisien determinasi 0.405/40.5% dengan nilai fhitung 29.749 lebih besar ftabel 2.67.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KONSUMEN DALAM MENGAMBIL KEPUTUSAN PEMBELIAN PRODUK ( STUDI KASUS PADA INDUSTRI TAHU DADI JAYA DI BOYOLALI TAHUN 2020 ) Citra Puspita Sari; Dasmadi Dasmadi; Listyowati Puji Rahayu
EKOBIS Vol 8 No 2 (2020)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v8i2.464

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh harga, produk, promosi dan tempat pembelian tahu di industri tahu Dadi Jaya di Boyolali. Teknik pengambilan sampel yang digunakan berdasarkan random sampling, berdasarkan hasil uji t terhadap keputusan pembelian produk yaitu sebesar 0,295 , harga sebesar 0,022 , tempat sebesar 0,295 dan promosi sebesar 0,364. Berdasarkan kesimpulan dari hasil tersebut bahwa produk, tempat dan promosi tidak berpengaruh signifikan terhadap keputusan pembelian sedangkan harga berpengaruh signifikan terhadap keputusan pembelian. ABSTRACT This study aims to determine the effect of price, product, promotion and place of purchase tofu in the Dadi Jaya tofu industry in Boyolali. The sampling technique used was based on random sampling, based on the results of the t test on product purchase decisions, namely 0.295, a price of 0.022, a place of 0.295 and a promotion of 0.364. Based on the conclusion from these results that the product, place and promotion do not have a significant effect on purchasing decisions while price has a significant effect on purchasing decisions.
PENGARUH PRODUCTION COST, SALES VOLUME, DAN WORKING CAPITAL TERHADAP NET PROFITS PERUSAHAAN ( STUDI KASUS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERCATAT DI BURSA EFEK INDONESIA ( BEI) PERIODE 2014 - 2018) Indah Ayu Rachmawati; Alean Kistiani Hegy Suryana; Yunita Niqrisah Dwi Pratiwi
EKOBIS Vol 8 No 2 (2020)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v8i2.472

Abstract

ABSTRAK Dalam penelitian ini memiliki tujuan untuk mengetahui dampak dari Production Cost ( Biaya Produksi) , dampak Sales Volume ( Volume Penjualan) dan dampak Working Capital (Modal Kerja) terhadap Net Pr0fits (Laba bersih) pada perusahaan Food and Beverage yang tercatat di (BEI) Bursa Efek Indonesia dari 2014 sampai 2018 . Variabel bebas dalam penelitian ini adalah Produstion Cost, Sales Volume, Working Capital, and Net Profits. Hasil penelitian ini antara lain yaitu secara parsial Production Cost (X1) terhadap Net Profits (Y) menunjukkan thitung sebesar 0.502 dan p-value (Sig) 0.618 lebih besar dari alpha 5%. Artinya terdapat dampak positif dan juga tidak signifikan antara Production Cost (X1) dan Net Profits (Y). Pengaruh Sales Volume (X2) terhadap Net Profits (Y) menunjukkan nilai thitung 6.352 dan p value (sig) sebesar 0.000 yang lebih kecil dari alpha 5%. Artinya ada dampak positif dan juga signifikan antara Sales Volume (X2) terhadap Net Profits(Y). Pengaruh Working Capital (X3) terhadap Net Profits(Y). menunjukkan nilai thitung 8.920 dan p value (sig) sebesar 0.000 yang lebih kecil dari alpha 5%. Artinya ada dampak positif dan juga signifikan antara Working Capital (X3) terhadap Net Profits (Y). Secara bersama – sama atau secara simultan bahwa Pengaruh Production Costs (X1), Sales Volume (X2), Working (X3) terhadap Net Profits (Y) menunjukkan Fhitung 144.507 dan p value (sig) sebesar 0.000 yang lebih kecil dari alpha 5%. Artinya ada pengaruh positif dan juga signifikan antara Production Cost (X1), Sales Volume (X2), Working Capital (X3) terhadap Net Profits (Y) secara bersama – sama. ABSTRACT This analysis has the aim of being able to determine the impact or break-even of production costs, sales volume, and working capital on Food and Beverage companies that have net profits and these companies are listed on the Indonesia Stock ExchangeThe independent variables in this study are Production Cost, Sales Volume, Working Capital, and Net Profits. The results of this study, among others, were partially Production Cost (X1) to Net Profits (Y), which showed that the tcount was 0.502 and the p-value (Sig) 0.618 was greater than 5% alpha. This means that there is a positive and insignificant impact between Production Cost (X1) and Net Profits (Y). The effect of Sales Volume (X2) on Net Profits (Y) shows a tcount of 6,352 and a p value (sig) of 0.000 which is smaller than 5% alpha. This means that there is a positive and significant impact between Sales Volume (X2) on Net Profits (Y). Effect of Working Capital (X3) on Net Profits (Y). shows the value of t count 8.920 and p value (sig) of 0.000 which is smaller than alpha 5%. This means that there is a positive and significant impact between Working Capital (X3) and Net Profits (Y). Together or simultaneously, the effect of Production Costs (X1), Sales Volume (X2), Working (X3) on Net Profits (Y) shows Fcount of 144.507 and p value (sig) of 0.000 which is smaller than alpha 5%. This means that there is a positive and significant influence between Production Cost (X1), Sales Volume (X2), Working Capital (X3) on Net Profits (Y) together.
PENGARUH KUALITAS PELAYANAN, HARGA DAN LOKASI TERHADAP KEPUASAN KONSUMEN (Studi Kasus Pada Konsumen Paras Snack Di Kabupaten Boyolali Tahun 2019) Isnaini Sholikah; Unna Ria Safitri; A. Fidhdiarr Ariestanto T N K
EKOBIS Vol 8 No 2 (2020)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v8i2.475

Abstract

The research objective is to determine the effect of price, location, and service quality variables on customer satisfaction. 100 respondents who were used as samples were involved in filling out the questionnaire, taken from Paras Snack consumers. Collecting data using questionnaires with the Accidential Sampling Method, and analysis using quantitative methods. The validity and reliability tests were used in the data instrument testing, and the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test were used to analyze the data, the t test and F test and the determination test (R2) were used to test the hypothesis. Validity test, reliability test and classical assumption test whose data have been met are then processed to produce a regression equation: Y = 4,475 + 0.126 X1 + 0.348 X2 + 0.374. Partially service quality variables do not affect customer satisfaction variables, while variables that affect customer satisfaction partially are price and location variables as indicated by hypothesis testing using the t-test. Then the results of the F test are shown simultaneously the influence of the three independent variables on the dependent variable. It is stated from the results of the determination test (R2) that the value of the Adjusted R Square is 0.811, which means that the dependent variable of customer satisfaction with a value of 81.1% can be explained by the three independent variables, namely the variable price, location and service quality and the remaining 18.9% value is explained by the variable outside of research.

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