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 » 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 170 Documents
PENGARUH KUALITAS PELAYANAN DAN KEPUASAN NASABAH TERHADAP LOYALITAS NASABAH Sri Lestari; Listyowati Puji Rahayu; Unna Ria Safitri
EKOBIS Vol 10 No 1 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i1.603

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis kualitas pelayanan terhadap loyalitas anggota, untuk mengetahui dan menganalisis kepuasan pelayanan terhadap loyalitas anggota, dan untuk mengetahui dan menganalisis kualitas pelayanan dan kepuasana anggota secara bersama-sama berpengaruh terhadap terhadap loyalitas anggota. Manfaat dari penelitian ini antara lain bisa menjadi tambahanilmu pengetahuan yang diperoleh selama duduk di bangku perkuliahan dan syarat untuk memperoleh gelar Sarjana Manajemen(S.M) yang nantinya akan diterapkan di dunia kerja, ini diharapkan bisa menjadi informasi untuk lebih meningkatkan kualitas pelayanan agar tercapai kepuasan dan loyalitas nasabah di KSPPS BMT TUMANG Boyolali, mampu memberikan literatur serta referensi yang dapat dijadikan informasi bagi mahasiswa yang akan meneliti permasalahan yang sama dan kedepan bisa menambah indikator penelitian yang belum ada pada penelitian ini sehingga akan ditemukan pembaharuan atau novelty dan bisa menambah perbendaharaan isi perpustakaan di Universitas Boyolali, dapat menjadi informasi bagi masyarakat luas mengenai keberadaan KSPPS BMT TUMANG di Boyolali ini. Penelitian ini adalah penelitian kuantitatif yang menggunakan metode survey untuk mendapatkan data primer. Analisis data dalam penelitian ini meliputi analisis asumsi klasik, uji validitas, uji reliabilitas, uji koefisien determinasi, uji F, uji t, dan uji koefisien korelasi. Dari data yang diperoleh, selanjutnya dianalisis data menggunakan software SPSS26. Hasil analisis penelitian menyatakan bahwa setiap butir pernyataan di instrumen penelitian yang digunakan adalah valid dan reliabel. Hasil uji asumsi klasik menjelaskan data yang terkumpul terdistribusi normal (sig 0,02< 0,05), tidak terjadi multikolinearitas ( VIF=2,574; Tolerance=0,389), terjadi autokorelasi (d=1,545 < dl=1,6337), dan tidak terjadi heterokedasitas (Sig X1=0,118>0,05; Sig X2=0,685>0,05). Hasil uji t menyatakan bahwa kualitas pelayanan (t tabel > t hitung = 3,409 >1,984) dan kepuasan nasabah (t tabel > t hitung = 2,250 >1,984) secara parsial berpengaruh signifikan terhadap loyalitas nasabah. Hasil uji F menyatakan bahwa kualitas pelayanan dan kepuasan nasabah secara serentak berpengaruh signifikan terhadap loyalitas nasabah (F tabel> F hitung = 36,904 > 3,98). Kesimpulan dari penelitian antara lain kualitas pelayanan secara parsial berpengaruh signifikan terhadap loyalitas nasabah (t tabel > t hitung = 3,409 >1,984), kepuasan nasabah secara parsial berpengaruh signifikan terhadap loyalitas nasabah (t tabel > t hitung = 2,250 >1,984) , kualitas pelayanan dan kepuasan nasabah secara serentak berpengaruh signifikan terhadap loyalitas nasabah(F tabel> F hitung = 36,904 > 3,98).
PENGARUH DEBT TO EQUITY RATIO (DER), DEBT TO TOTAL ASSET RATIO (DAR), LONG TERM DEBT TO EQUITY RATIO (LDER) DAN LONG TERM DEBT TO TOTAL ASSET RATIO (LDAR) TERHADAP PROFITABILITAS ROE PADA PERUSAHAAN FOOD AND BEVERAGES YangTerdaftar Di Bursa Efek Indonesia Beni Prabowo; Alean Kistiyani Hegy Suryana; Milka Susana Theorupun
EKOBIS Vol 10 No 1 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i1.655

Abstract

Research on Determined the Effect of Debt To Equity Ratio (Der), Debt To Total Asets Ratio (Dar), Long Term Debt To Euity Ratio (Lder) and Long Term Debt To Total Asets Ratyo (Ldar) Towards Profitabilty Roe In Food And Beverae Companies (Case Study In Food And Bevrage Sector Company List On The Indonesia Stock Exchange Period 2015-2019) . The population in this study were 23 companies and the sampling technique was purposive sampling method. The sample is 13 companies and obtained 65 observational data. The results that there was a positive and significant effect between DER on ROE Profitability. There was no positivie and significant effect between DAR and ROE Profitability. There is a negative and significant effect between LDER and ROE Profitability. There is no positiv and signficant effect between LDAR and ROE profitability. There is a positive and significant effect between DER, DAR, LDER, LDAR simultaneously on ROE Profitability.
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL DI KABUPATEN/KOTA PROVINSI DAERAH ISTIMEWA YOGYAKARTA TAHUN 2015-2019 Marni Marni; Alean Kistiani Hegy Suryana; Yunita Niqrisah Dwi Pratiwi
EKOBIS Vol 10 No 1 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i1.656

Abstract

Every region in Indonesia is given the right to manage regional autonomy in accordance with Law No. 32 of 2004. PAD is one of the most important incomes for a region. The potential sector that can be extracted from PAD is the tourism sector which has a contribution to regional taxes through restaurant taxes, entertainment taxes, and hotel taxes. This study aims: 1) Knowing and partially testing the effect of Regional Taxes, Regional Retribution and Balancing Funds on Capital Expenditures in Regency and City Governments in the Province of DIY in 2015-2019. 2) Knowing and testing the simultaneous effect of Regional Taxes, Regional Levies and Balancing Funds on Capital Expenditures in Regency and City Governments in the Province of DIY in 2015-2019. This research embodies the type of quantitative research with causal comparative or ex post facto. The subject of this research is the Province of DIY for the 2015-2019 period. The data used is secondary data originating from the Regional Financial Statistics of the 2015-2019 APBD Realization Report. The data collection system uses documentation and literature study methods. The analytical method used is descriptive statistical analysis, classical assumption test and multiple linear regression analysis. The results of this study are: 1) Local Taxes have an insignificant effect on Capital Expenditures in the Province of DIY 2) Regional levies have a non-significant effect on Capital Expenditures in the Province of DIY 3) Balanced Funds have a significant effect on Capital Expenditures in the Province of DIY 4) Found an effect positive and significant Regional Taxes, Regional Levies and Balancing Funds together on Capital Expenditures in the Province of the Special Region of Yogyakarta.
KINERJA KEUNGAN LEMBAGA PERKREDITAN RAKYAT SEBELUM PANDEMI COVID 19 Ni Luh Putu Widhiastuti
EKOBIS Vol 10 No 1 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i1.750

Abstract

Financial performance is important because it shows the ability of the LPD to generate profits in a period that can be used as a basis for future decision making and evaluating what has been achieved. This research was conducted with the aim of knowing the effect of non-performing loans, savings growth, deposit growth, credit growth, asset growth and operating income operating expenses on financial performance. The population in this study was conducted at the Village Credit Institution in Badung Regency from 2018 to 2019. The sample determination method used was purposive sampling, so that a total sample of 214 LPDs was obtained. The analysis technique used is multiple linear regression analysis. The results of this study indicate that non-performing loans, savings growth, deposit growth, and asset growth have no effect on financial performance, while credit growth has a positive effect on financial performance and operating expenses for operating income have a negative effect on financial performance. Further researchers can conduct research again on LPDs in Bali and add other variables such as the capital adequacy ratio.
PENGARUH CAPITAL ADEQUACY RATIO (CAR), EFISIENSI OPERASIONAL (BOPO), DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITAS (ROA) PADA BANK UMUM SYARIAH PERIODE 2016-2020 Nanda Dewi Nurkholifah
EKOBIS Vol 10 No 1 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i1.760

Abstract

Dilakukan nya analisis ini untuk pembuktian apakah variabel independen penelitian yaitu CAR, BOPO, dan NPF berpengaruh terhadap variabel dependen yakni Profitabilitas (ROA). Populasi yang di pakai semua Bank Umun Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) dengan periode 2016-2020. Pengambilan sampel dilakukan dengan teknik pruposive sampling dimana hanya diperoleh 9 bank dari 14 bank yang terdaftar. Data-data yang sudah dikumpulkan di analisis menggunakan program berupa SPSS, di penelitian ini SPSS yang di gunakan yaitu SPSS v.22. Hasil dari analisis yang sudah dilakukan yaitu menunjukan bahwa variabel CAR dan NPF tidak berpengaruh terhadap ROA dan hanya variabel BOPO berpengaruh terhadap ROA. Kata kunci: Bank Umum Syariah, CAR, BOPO, NPF, ROA
Pengaruh ROE, CR, DER dan TATO Terhadap Reaksi Pasar Periode Tahun 2019-2020 Di Bursa Efek Indonesia Afvia Diyun; Agus Munandar; Jenneka Ika Sarundayang; Novi Anisfujiyati S
EKOBIS Vol 10 No 1 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i1.766

Abstract

Tujuan penelitian ini untuk melihat pengaruh CR, ROE, DER dan TATO terhadap harga saham. Variabel yang digunakan dalam penelitian ini adalah ROE, DER, TATO, CR, dan harga saham. Populasi penelitian ini meliputi 80 emiten berdasarkan IDX 80. Penelitian ini menggunakan 12 sampel pelaku usaha dengan purposive sampling. Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Penelitian ini menggunakan data sekunder dengan uji statistik deskriptif, analisis regresi berganda, dan uji asumsi klasik. Program SPSS 23 digunakan dalam proses penelitian ini. Hasil penelitian menunjukkan bahwa variabel ROE, CR, dan DER tidak berpengaruh dan tidak signifikan terhadap variabel harga saham. Sedangkan, variabel TATO berpengaruh dan signifikan terhadap variabel harga saham.
PENGARUH PENERAPAN CORPORATE GOVERNANCE, KEBERADAAN DEWAN DIREKSI PEREMPUAN DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Meiana Maulida Hikmawati
EKOBIS Vol 10 No 1 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i1.777

Abstract

Corporate governance has important role to drive firm values creation. The aim of this study is to analyze the influence of corporate governance consisting of independent commissioner, women on board, audit committe, managerial ownership and institutional ownership on value of the firms listed in BEI in 2016-2020 with the adding of control variables. This study will provide an illustration on how corporate governance practices become a value creation source for the firms. There are a total of 510 companies listed in BEI. Using a purposive sampling method, 128 companies were selected as samples. The 2016-2020 annual reports of the companies are used as secondary data source of this research. This study using multiple linear regresision analysis. The results indicate that only independent commissioner, women on board and institutional ownership had positive and significant affects firm’s value.
ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER Hikmah Hikmah; Syaifullah Syaifullah
EKOBIS Vol 10 No 1 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i1.784

Abstract

This study aims to determine changes in the company's financial performance before and after the case merger in banking companies listed on the Indonesia Stock Exchange. The population in this study were all banking companies that carried out the merger. The sample used was five banking companies that conducted mergers in 2015 to 2019. The technique used in sampling was purposive sampling technique. The data analysis technique used in this research is quantitative analysis to test the differences in financial performance ratios with the Wilcoxon Signed Rank Test. The result have changes in banking companies listed on the Indonesia Stock Exchange between before and after the merger.
Analisis Faktor Yang Mempengaruhi Produktivitas Kinerja Karyawan Endang Purwanti
EKOBIS Vol 10 No 1 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i1.789

Abstract

Penelitian ini bertujuan menguji hubungan antara Kualitas SDM & profesionalisme terhadap produktivitas kinerja pegawai pada PT Kharisma Group Semarang. Adapun jumlah populasi pada penelitian kali ini sebesar 83. Sampel yang dalam penelitian ini adalah 83 orang karyawan PT Karisma Group. Dalam penelitian ini menggunakan teknik total sampling, yaitu seluruh jumlah populasi dijadikan sampel. Metode yang digunakan dalam mengumpulkan data pada penelitian ini yaitu dengan menyebarkan angket kepada responden. Dalam menganalisa data menggunakan program SPSS. Adapun hasil dari penelitiam ini mengungkapkan ada pengaruh secara signifikan variable kualitas SDM dan profesionalisme terhadap produktivitas kinerja pegawai pada PT.Kharisma Group Semarang. Pada pengujian R Square diperoleh nilai 0,193 yang berarti keberadaan variable bebas mampu mempengaruhi variable terikat sebesar 19,3% sedangkan sisannya di pengaruhi oleh variable lain diluar penelitian ini
PERKEMBANGAN KINERJA KEUANGAN PADA PT. ASTRA OTOPARTS TBK (TAHUN 2019- 2021) DENGAN MENGGUNAKAN ANALISIS COMMON SIZE Titi Rahmawati; Hari Sulistiyo
EKOBIS Vol 10 No 2 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i2.778

Abstract

Financial statements are a means to determine the company’s financial performance in order to obtain valuable results. The aim is to analyze the development of the financial performance of PT. Astra Otoparts Tbk from year to year, based on the 2019 and 2021 balance sheets and income statements using the usual size analysis technique. Researchers used descriptive research methods with a quantitative approach used for research methods. Based on the survey results, in 2020 there will be a decline. This is due to an increase in liabilities that have an impact on equity. The difference between the asset’s carrying amount and its recoverable amount is reported as an impairment loss or percentage loss. According to the income statement, the company’s marketing strategy was ineffective as evidenced by the increase in cost of goods sold and a decrease in gross profit margin. In terms of the company’s ability to generate profit, its net profit margin decreased year over year to a loss in 2019-2021. This shows that the company’s financial strength is decreasing because profitability has to fall to a loss.

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