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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 170 Documents
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ANALISIS RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN RASIO PROFITABILITAS GUNA MENGUKUR KINERJA KEUANGAN PT. KRAKATAU STEEL (PERSERO) TBK TAHUN 2019-2021 Rensa Yuanita; Sri Suartini; Hari Sulistyo; Nanu Hasanuh
EKOBIS Vol 10 No 2 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i2.782

Abstract

This research aims to be able to find out the financial performance of one of the state-owned enterprises (SOEs) which has recently become a hot topic of public discussion because it has managed to pay its debts even though it has suffered losses for many years, namely PT Krakatau Steel (Persero) Tbk. The analysis media used is the ratio of liquidity, solvency and profitability. The data sources used in this observation are financial position statements (balance sheets) and profit and loss statements of PT. PT. Krakatau Steel (Persero) Tbk from 2019-2021 obtained from IDX (Indonesia Stock Exchange). Based on the results of this study liquidity levels, Current Ratio and Quick Rastio showed fluctuation conditions while Cash Ratio showed an increase every year. The solvency level, Debt to Assets Ratio indicates solvable conditions, while Debt to Equity Ratio describes an insolvable state. And the degree of profitability, Gross Profit Margin is afluctuation of Net Profit Margin shows an increase every year,. Return On Assets shows an increase every year and Return On Equity shows an increase every year.
PENGARUH E-SATISFACTION ON RE-USE INTENTION PADA PLATFORM BCA MOBILE BANKING Irene Ariska Limanua; Aldi Pamungkas; Abdul Yusuf
EKOBIS Vol 10 No 2 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i2.783

Abstract

In this modern era, all activities are based on technology. One of them is the economic sector, all economies are starting to switch to using advanced technology such as e-banking. And one of the determinants of the company's success to increase the re-use intention of mobile banking applications is the high level of user satisfaction. This study uses a quantitative approach by spreading questionnaires and measurements are carried out using the Likert scale. This research was conducted on the BCA Mobile Banking platform, where the population in this study is all BCA Mobile Banking users. Purposive sampling techniques were used in determining the number of study samples totaling 102 people, and the data was analyzed using SPSS software with simple linear regression analysis. The results showed that e-satisfaction had a positive and significant effect on reuse intentions
PENGARUH LOKASI, SUASANA CAFE, DAN MEDIA SOSIAL TERHADAP KEPUTUSAN PEMBELIAN Sriyani Sriyani; Unna Ria Safitri; Nuning Lisdiana
EKOBIS Vol 10 No 2 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i2.829

Abstract

ABSTRACT “This study aims to determine the influence of location, café atmosphere and social media on the purchasing decisions of Waroeng Damandiri Selo Boyolali consumers. The data collection technique for distributing questionnaires with a sample of 100 respondents used the Accidental sampling method”. The research methods used are quantitative methods and descriptive analysis of case studies. Testing data instruments with validity and reliability tests, data analysis used normality tests, multi choline therapy tests, heteroscedasticity tests, autocorrelation tests with durbin Watson tests and hypothesis tests to find out between variables have a significant relationship. the results of the t-test study ( partial ) obtained tcount the location variable 0.934 < 1984 and a significant value of 0.353 > 0.05 which means insignificant. So Ho was accepted and Ha was rejected. The café atmosphere variable resulting from the calculation of the t-test ( partial) obtained 15 tcount, the café atmosphere variable 0.955 < 1.984 and the significant value 0.342 > 0.05 which means insignificant. And the social media variable obtained t-test calculation ( partial) obtained calculate the social media variable 6,174 >1,984 and a significant value of 0.000 < 0.05 which means significant. The results of the F test (simultaneous) obtained Fcounted 53,964 > 2.70 using a α (alpha) level of 0.05 or 5% then Ho was rejected and Ha was accepted. it can be concluded that all independent variables simultaneously affect the dependent variables. Keywords : Location, Cafe Atmosphere, Social Media and Purchasing decisions
PENGARUH KUALITAS PELAYANAN, FASILITAS DAN HARGA TERHADAP KEPUASAN KONSUMEN HOMESTAY PONDOK MERAPI SELO Latifah Izzati; Listyowati Puji Rahayu; Nuning Lisdiana
EKOBIS Vol 10 No 2 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i2.832

Abstract

This study aims to determine whether the quality of service, facilities and prices affect the satisfaction of homestay Pondok Merapi Selo customers. The population in this study were consumers who stayed at homestays in Pondok Merapi. Data collection technique through the distribution of questionnaires with a sample of 100 respondents. The research method is a quantitative method. Testing of data instruments is carried out with validity and reliability tests, for data analysis, normality tests, multicholinearity tests, heteroskedasticity tests, autocorrelation tests, and hypothesis tests are used to find out whether between variables have a significant relationship . The results showed that the service quality variable of calculated t value of 0.681 < t of table 1.984 and the sig value of 0.498 > of sig of 0.05 which means insignificant. While the facility variable partially t counts 2.879 > t table 1.984 and the sig value is 0.005 > 0.05 which means significant. And the price variable is partially calculated t value 2.879 > t table 1.984 and sig value 0.005 > sig 0.05 which means significant . The result of the F test calculated 36.634 > the value of the table F using the α ( alpha ) 0.05 or 5 % then Ho was successfully rejected and Ha was accepted. Ho's refusal is evidenced by the calculation results that the value of Sig ( 0.000 ) < of a ( alpha ) 0.05 so that it can be concluded that all independent variables simultaneously affect the independent variable, namely consumer satisfaction.
PENGARUH HARGA, KUALITAS PELAYANAN DAN WORD OF MOUTH TERHADAP MINAT BELI ULANG (REPURCHASE INTENTENTION): Studi Kasus di Coffee Shop Kopi Dari Hati D’Kebon Selo Boyolali Oktavianti, Arum; Lisdiana, Nuning; Rahayu, Listyowati Puji
EKOBIS Vol 10 No 2 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i2.834

Abstract

The purpose of this study was to determine the effect of price, service quality and word of mouth on repurchase interest. The population in this study were consumers of coffee from Hati D'Kebon Selo Boyolali. The technique of collecting data is by distributing questionnaires with a sample of 100 respondents using the Accidental Sampling method. The research method is quantitative and descriptive analysis of case studies. Testing of data instruments was carried out with validity and reliability tests, for data analysis using normality test, autocorrelation test, t test and f test and determination test (R2) was used to test the hypothesis. Validity test, reliability test and classical assumption test that have been fulfilled are then processed to produce the regression equation: Y = 1.885 + 0.149 X1 + 0.205 X2 + 0.683 X3. Through partial t test hypothesis testing, the price variable does not affect the repurchase intention variable, while the service quality variable and word of mouth affect the repurchase interest variable. It is stated that the results of the determination test (R2) that Rsquare is 0.656, this indicates that the price, service quality, and word of mouth variables together can explain the variable of repurchase interest of 66.7%, the remaining 33.3% can be explained by other variables, in addition to variables. investigated in this study
PENGARUH JOB INSECURITY TERHADAP KOMITMEN ORGANISASI SERTA IMPLIKASINYA PADA KINERJA KARYAWAN SELAMA PANDEMI COVID 19 VARIAN OMICRON Muhammad Ainan; Syamsul Hadi; Nova Widjoyo Aryo Wisanggeni
EKOBIS Vol 10 No 2 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i2.841

Abstract

The Covid 19 pandemic has hit Indonesia since March 2020, in early 2021 a new variant appeared called the Omicron variant, with a very fast spread rate. The deployment of the Omicron Variant led to an increase in Job Insecurity. This study aims to determine the effect of job insecurity on organizational commitment and its implications for performance during the Omicron Variant Covid 19 Pandemic. 100 (one hundred) employees of Hotel Patra Jasa became respondents in this study. Case studies are used to answer the research objectives. Data collection was done by interview with the help of a questionnaire. This study uses path analysis. The results of the study show that during Covid 19 the Omicron Variant the perception of Job Insecurity increased. To reduce the increase in job insecurity, recommendations that can be made by Patra Jasa Convention Hotel management are the need to implement good health protocols so that the Job Insecurity of Patra Jasa Hotel employees does not decrease.
Analisis Faktor-Faktor Yang Mempengaruhi Harga Saham Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2016-2020 Dewi Agustina; Alean Kistiani Hegy Suryana; Nur Asih Triatmaja
EKOBIS Vol 10 No 2 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i2.878

Abstract

Harga saham adalah nilai yang mencerminkan keadaan perusahaan, apabila harga saham suatu perusahaan tinggi maka dapat dikatakan perusahaan dalam keadaan baik, sebaliknya apabila harga saham perusahaan turun maka dapat dikatakan bahwa perusahaan yang bersangkutan sedang dalam kondisi kurang baik. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh variabel Return on Asset, Return on Equity, Return on Investmen, Gross Profit Margin dan Net Profit Margin terhadap perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Tehnik pemilihan sampel yang digunakan yaitu Purposive Sampling. Data diperoleh dari website resmi Bursa Efek Indonesia www.idx.co.id. Metode analisis yang digunakan adalah regresi linear berganda. Hasil dari penelitian ini yaitu secara parsial variabel Return on Asset, Return on Equity, Return on Investmen, Gross Profit Margin dan Net Profit Margin tidak berpengaruh terhadap harga saham. Secara simultan variabel Return on Asset, Return on Equity, Return on Investmen, Gross Profit Margin dan Net Profit Margin berpengaruh terhadap harga saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. The stock price is a value that reflects of the company, if the stock price of a company is high, it can be said that the company is in good condition, otherwise if the company’s stock price is down then it can be said that the company in unfavorable circumstances. The purpose of this study was to analyze the effect of the variables Return on Assets, Return on Equity, Return on Investment, Gross Profit Margin and Net Profit Margin on banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used is purposive sampling. The data was obtained from the official website of the Indonesia Stock Exchange www.idx.co.id. The analytical method used is multiple linear regression. The results of this study are partially Return on Assets, Return on Equity, Return on Investment, Gross Profit Margin and Net Profit Margin have no effect on stock prices. Simultaneously the variables Return on Assets, Return on Equity, Return on Investment, Gross Profit Margin and Net Profit Margin affect the stock prices of banking companies listed on the Indonesia Stock Exchange.
PENGARUH TINGKAT PENDIDIKAN, PEMAHAMAN AKUNTANSI, SOSIALISASI SAK EMKM, DAN KESIAPAN PELAKU UMKM TERHADAP PENERAPAN SAK EMKM PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) PENGOLAHAN MAKANAN RINGAN DI KECAMATAN BOYOLALI KABUPATEN BOYOLALI Ani Muslihah Rositasari; Alean Kistiani Hegy Suryana; Yunita Niqrisah Dwi Pratiwi
EKOBIS Vol 10 No 2 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i2.879

Abstract

This study aims to determine the effect of education level, accounting understanding, socialization of SAK EMKM, and readiness of UMKM actors on the application of SAK EMKM to UMKMs in Snack Processing in Boyolali District, Boyolali Regency. The population in this study is Snack Processing UMKMs that have been registered and have an IUMK with a sample of 40 respondents. Data obtained by distributing questionnaires, analyzed using classical assumption test, research instrument test, and hypothesis testing. The results of this study are the educational level significance value of 0.780 > 0.05 which means that H1 is rejected so that it is said that the education level variable has no significant effect on the application of SAK EMKM to UMKMs. The significance value of accounting understanding is 0.012 <0.05, which means that H2 is accepted so that it is said that the accounting understanding variable has a positive influence on the application of SAK EMKM. The significance value of SAK EMKM socialization is 0.001 <0.05, which means that H3 is accepted so that it is said that the socialization variable has a positive influence on the implementation of SAK EMKM. The significance value of the readiness of UMKM actors is 0.164 > 0.05, which means that H4 is rejected, so it is said that the UMKMs actor readiness variable does not have a significant influence on the implementation of SAK EMKM.
KINERJA PEGAWAI DITINJAU DARI PENGETAHUAN, PELATIHAN, KOMPETENSI DAN MOTIVASI PADA PETUGAS PEMADAM KEBAKARAN DI KABUPATEN KLATEN Sumino Sumino; Sarsono Sarsono; Ida Aryati Diyah Purnomo Wulan
EKOBIS Vol 10 No 2 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i2.918

Abstract

The purpose of this study or research is to prove and analyze how far the influence between variables, both simultaneously and partially, is on four variables, namely knowledge, training, competence and motivation for Firefighters in Klaten Regency, Central Java. The design of this research or research uses descriptive quantitative research methods. The research population or research is all employees who are on duty or at the Klaten Regency Fire Department, Central Java, with a total of 35 (thirty five) people. The sample used in this study was the entire population in the Fire Department in Klaten Regency, Central Java. This data collection uses data in the form of questionnaires which are distributed to all respondents in the Fire Department in Klaten Regency, Central Java. The data analysis technique used was statistical analysis, namely multiple linear regression, F test, t test, and the coefficient of determination. The results of this study indicate that the variables of knowledge, training, competence and motivation partially and significantly have a very significant effect on the performance of Firefighters in Klaten Regency, Central Java. Suggestions from this study, Firefighters in Klaten Regency are asked and expected to continue to improve the existing knowledge, training, competence and motivation so far, so that it is hoped that the performance of the employees will increase and be better than the previous office's vision and mission. Fire in Klaten Regency will be achieved. Thus, this research is expected to bring good changes in the Fire Department in Klaten Regency, Central Java for the better.
PENGARUH CONTENT MARKETING, ONLINE CONSUMER REVIEW DAN BEAUTY VLOGGER TERHADAP KEPUTUSAN PEMBELIAN ONLINE PRODUK HIJAB RABBANI PADA GENERASI Z DI KOTA SEMARANG Fajar Adhitya
EKOBIS Vol 10 No 2 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i2.928

Abstract

This study aims to analyze the effect of content marketing variables, online consumer reviews and beauty vloggers on purchasing decisions for Rabbani hijab products through the Shopee application. This research is a type of quantitative research with a descriptive approach. The population is taken from Generation Z who live in Semarang City who have bought Rabbani hijab products through the Shopee application. The sample of this research is 100. The technique used in sampling is probability sampling technique using simple random sampling method. data collection is done by distributing questionnaires and documentation. Then the data analysis technique uses multiple linear regression analysis while for data processing using the IBM SPSS Statistics version 24 program. The results of the analysis show that: 1) content marketing has a significant influence on purchasing decisions, 2) online consumer reviews have a significant influence on purchasing decisions, 3 ) beauty vlogger has a significant influence on purchasing decisions.

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