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Kampus Universitas Abdurachman Saleh Situbondo JL. PB SUdirman No. 07 Situbondo
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Jurnal Ekonomi dan Bisnis GROWTH (JEBG)
Published by Universitas Abdurachman Saleh Situbondo
ISSN : -     EISSN : 27151719     DOI : https://doi.org/10.36841/growth-journal.v19i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi dan Binsin Growth (JEBG) Fakultas Ekonomi Universitas Abdurachman Saleh Situbondo adalah jurnal yang ditujukan sebagai jembatan antara ilmu dan praktek manajemen. JBEG mempublikasikan artikel baik berupa telaah pustaka maupun hasil penelitian empiris. JEBG menerima naskah dari berbagai bidang atau disiplin ilmu, seperti Akuntansi, Keuangan, Manajemen Strategi, Pemasaran dan disiplin ekonomi lainnya.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 241 Documents
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Pengaruh Kebijakan Treatment Karyawan Terhadap Efektivitas Pengendalian Internal dan Kualitas Laporan Keuangan Sektor Publik Kabupaten Situbondo Lita Permata Sari; Ediyanto Ediyanto
Growth Vol 16 No 2 (2018): JEBG November 2018
Publisher : Relawan Jurnal Indonesia

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Abstract

This study aimed to get empirical evidence about the effect of treatment policy of employees on the effectiveness of internal controls and the quality of public sector financial statements.These samples included 102 respondents who work and have a position as an officer of the financial administration and assets as well as treasurer of the regional work units (SKPD) Government of Situbondo District.The sampling technique used purposive sampling, that is choosing the sample with a sample of criteria that the sample involved at least 2 years experience in financial reporting in each SKPD.Methods of data collection is performed by questionnaires distributed directly. Data analysis using Path Analysis with software SPSS version 20. This study provided empirical evidence that the treatment policy of employees has positive effect on the effectiveness of internal controls. Instead, the treatment policy of employees has no effect on the quality of public sector financial statements.Moreover, empirical evidence show that the effect of treatment policy of employees on the quality of financial statements is mediated by the effectiveness of internal controls. It meanings that through the effectiveness of internal controls, the treatment policy of employees can indirectly effecton the quality of financial statements.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (Study Pada Perusahaan Tekstil dan Garment Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018) Kamarudin Kamarudin; Uswatun Hasanah
Growth Vol 17 No 2 (2019): JEBG November 2019
Publisher : Relawan Jurnal Indonesia

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Abstract

This study aims (1) to determine the effect of cash turnover, accounts receivable turnover and inventory turnover partially effect on profitability (2) to determine the effect of cash turnover, accounts receivable turnover and inventory turnover simultaneously affect the profitability (3) to find out between cash turnover, accounts receivable turnover and inventory turnover are dominant influence on profitability. The method used is multiple linear regression analysis, t test, F test, dominant test and coefficient of determination. The results of the research are the multiple linear regression equation Y = 5,040 + 0,007X1 - 1,232X2 + 0,981X3 + e. T test for cash turnover (X1) tcount 0.203 <ttable 2.055 or sig α 0.841> 0.05 means that the cash turnover variable (X1) has no partial effect on the profitability variable. The value for the accounts receivable turnover variable (X2) -count -1.265> -table -2.055 or sig α 0.217> 0.05 means that the accounts receivable turnover variable (X2) has no partial effect on the profitability variable. The value for the inventory turnover variable (X3) tcount 2,300> t table 2.055 or sig α 0.030 <0.05 means that the inventory turnover variable (X3) partially influences the profitability variable. F test shows Fhitug 2,509 <Ftable 2.98 so that it can be concluded that cash turnover, accounts receivable turnover and inventory turnover have no simultaneous effect on profitability. The most influential dominant variable in this study is inventory turnover with a value of 2,300. Based on the coefficient of determination shows a value of 0.224 from these results means that all independent variables have a contribution of 22.4% to the dependent variable Profitability with a significant degree of determination, and the remaining 77.6% is influenced by other factors not included in the study.
ARAH PENGAKUAN, PENGUKURAN, DAN PENYAJIAN ASET BIOLOGIS PADA LAPORAN KEUANGAN PT. SAWIT SUMBERMAS SARANA TBK IDA SUBAIDA
Growth Vol 17 No 1 (2019): JEBG Mei 2019
Publisher : Relawan Jurnal Indonesia

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Abstract

Agricultural companies have different asset classifications from other companies. Assets in agricultural companies are classified as biological assets. The purpose of this study is to analyze the direction of recognition, measurement, and disclosure of biological assets at PT. Sawit Sumbermas Sarana Tbk. The data collection methods carried out in this study are content analysis, literature study, and documentation studies. The analytical method used is a qualitative descriptive analysis method. The results of the study were that PT. Sawit Sumbermas Sarana Tbk in 2018 has recognized, measured, and disclosured its biological assets as biological assets valued at fair value under PSAK no 69 concerning Agriculture. There is a decline in the value of biological assets because of changes in fair value of 53.84%.
PENGARUH KOMPENSASI FINANSIAL DAN NON FINANSIAL TERHADAP KINERJA KARYAWAN BAGIAN INSTALASI PADA PTPN XI (PERSERO) PG PRADJEKAN BONDOWOSO Mohammad Yahya Arief; Yudhistira Harisandi; Gita Nugraheni
Growth Vol 14 No 1 (2016): JEBG Mei 2016
Publisher : Relawan Jurnal Indonesia

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Abstract

Dalam era persaingan global, keberadaan sumber daya manusia yang handal memiliki peran yang lebih strategis dibandingkan sumber daya yang lain. Sumber daya manusia adalah harta yang paling penting yang dimiliki oleh suatu organisasi, sedangkan manajemen yang efektif adalah kunci bagi keberhasilan suatu organisasi tersebut. Metode pengumpulan data dilakukan dengan metode penyebaran angket (kuisioner). Teknik Analisis data yang digunakan adalah Analisis Regresi linier Berganda, Uji F (F-Test) serta Uji t (t-Test). Penelitian ini terbagi kedalam dua variabel bebas dan satu variabel terikat.Variabel bebas adalah Kompensasi Finansial (X1) dan Kompensasi Non Finansial (X2) sedangkan variabel terikatnya adalah Kinerja (Y). Berdasarkan analisis yang dilakukan dapat diambil kesimpulan yaitu pertama, dari hasil koefisien determinasi diperoleh hasil 17,5% . Pengujian secara simultan (bersama-sama) dari dua variabel yaitu kompensasi finansial dan non finansial terhadap kinerja karyawan sebesar 7,314 yang berarti bahwa berpengaruh signifikan terhadap variabel terikat. Pengujian secara parsial, variabel kompensasi finansial (X1) berpengaruh signifikan terhadap kinerja kerja karyawan yaitu 3,809, sedangkan variabel kompensasi non finansial (X2) tidak berpengaruh signifikan terhadap kinerja kerja karyawan yaitu -0,171 dengan tarif signifikansi (α) 0,05. Dengan demikian variabel independen yang paling dominan adalah kompensasi finansial yaitu sebesar 3,809 lebih besar dari pada kompensasi non finansial. Hasil persamaan regresi linier berganda yaitu : Y = 1.740E-16 + 0,417X1 - 0,019X2 .
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA MASA PANDEMI COVID -19 DI WEDDING CRAFTING “RUMAH MAHAR SITUBONDO TAHUN 2021 Ayu Nur Arifatus Sa'diyah; Ahmad Hafas Rasyidi; Lisma Dian Kartika
Growth Vol 19 No 1 (2021): Mei
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v19i1.1134

Abstract

Satisfaction is an assessment of the characteristics or features of a product, service, or product itself, which provides a level of consumer pleasure related to meeting consumption needs. This study aims to determine the effect of service quality on consumer satisfaction during the COVID-19 pandemic at Wedding Crafting Rumah Mahar Situbondo in 2021. This study uses Ex Post Facto research. The population in this study is the consumer of the Mahar House, the technique of determining respondents is using accidental sampling. Data collection in this study was carried out using observation, questionnaires, and documentation and then analyzed by Chi Square Test. From the results of data analysis obtained by using the Chi Square test analysis formula produces rhit of 14.394 rhit. And at the 5% significance level, the rtab price was 3.841, meaning that the rhit price was 9.393 > the rtab price was 3.841. So it can be concluded that there is an influence of service quality on consumer satisfaction during the COVID-19 pandemic at the Wedding Crafting of Rumah Mahar Situbondo in 2021. The results of the analysis using the contingency coefficient formula (KK) obtained a correlation coefficient value of 0.43. After consulting with the interpretation table above, the value of 0.43 lies between ± 0.41 to ± 0.60, so the level of correlation between the effect of service quality on customer satisfaction is a moderate correlation.
ANALISIS PERAMALAN PENJUALAN UNTUK MENENTUKAN RENCANA PRODUKSI PADA UD RIFA’I Anik Sudarismiati; Mery Tridiah Sari
Growth Vol 14 No 2 (2016): JEBG November 2016
Publisher : Relawan Jurnal Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui ramalan penjualan tahun 2016 berdesarkan penjualan tahun 2011– 2015 dan Untuk mengetahui rencana produksi berdasarkan ramalan penjualan tahun 2016. Untuk memenuhi kebutuhan konsumen, manajemen perusahaan membuat peramalan permintaan produk. Peramalan permintaan ini merupakan peramalan tentang jumlah produk yang akan di pesan atau diminta pada periode yang akan datang. Dengan adanya peramalan, maka perusahaan dapat mencapai tujuan serta pengambilan keputusan dalam produksinya, namun dalam kegiatan peramalan memerlukan penerapan metode-metode, hal ini bertujuan agar dapat mengetahui permintaan yang akan datang dan meminimumkan kesalahan peramalan. Berdasarkan hasil analisis dan pembahasan, dapat dikemukakan beberapa simpulan sebagai berikut: Ramalan penjualan alat-alat dapur dandang, oven, panci tahun 2016 melalui analisis trend penjualan dengan menggunakan metode Least Square menghasilkan jumlah alat-alat dapur dandang, oven, panci sebesar 965 dandang, oven sebesar 625, panci sebesar 620. Dengan melakukan rata-rata perputaran persediaan 2011-2015 maka dihasilkan perputaran persediaan tahun 2016, Dandang 31, oven 16, panci 17. Kemudian mencari rata-rata persediaan dari 2011-2015, setelah mengetahui rata-rata persediaan 2011-2015 lalu memperhitungkan rata-rata 2016 dari perputaran persediaan 2016, sehingga rata-rata persediaan 2016 adalah dandang 28, oven 24, dan panci 33. Maka didapatkan persediaan akhir alat-alat dapur seperti dandang, oven, panci sebesar 964, oven sebesar 631, panci sebesar 615. Hasil peramalan penjualan alat-alat dapur seperti dandang, oven, panci dapat digunakan sebagai gambaran untuk melihat kemungkinan yang terjadi di masa depan.
ANALISIS KETIMPANGAN PENDAPATAN ANTAR WILAYAH KECAMATAN DI KABUPATEN SITUBONDO TAHUN 2016 Karnadi Karnadi; Lita Permata Sari
Growth Vol 15 No 1 (2017): JEBG Mei 2017
Publisher : Relawan Jurnal Indonesia

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Abstract

Economic growth between different regions may have an impact on the uneven distribution of income and development. Situbondo Regency which has an area of ​​163,850 Ha, has 17 districts. The sub-districts in Situbondo District have different areas, natural potential, and different regional characteristics. Inequality income is a problem that can be found in any region. In general, inequality can not be destroyed, but can only be reduced to an acceptable level by a particular social system so that alignment in the system is maintained in the process of growth. Implementation of regional autonomy is expected local government able to manage regional potency maximally so that inequality of economic development, yield and income received by sub-district decreasing. This research uses williamson index analysis to measure income inequality between districts in Situbondo Regency in 2016. The result shows Williamson index value of 0.16, that is still far categorized as lame, economic growth in Situbondo Regency is still said to be evenly distributed.
PENGARUH KUALITAS PELAYANAN, HARGA DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PADA ZAFI STUDIO DI MANGARAN SITUBONDO Alfiatul Maulida
Growth Vol 19 No 2 (2021): November
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.496 KB) | DOI: 10.36841/growth-journal.v19i2.1608

Abstract

This study aims (1) to determine the effect of variable service quality, price and promotion on purchasing decision variables (2) to determine the effect of variable service quality, price and promotion on purchasing decision variables simultaneously on purchasing decision variables (3) to determine the effect of variable service quality, price and promotion on purchasing decision variables dominantly on purchasing decision variables. The result of this research is multiple linear regression equation Y = 1.968E-16 + 0,830X1 + 0,189 X2 + (-0,162X3) + e. Service quality has a significant positive effect with a value of 15,030, of 1.986, price has a significant positive effect with a value of 3,101, of 1.986, and promotion has a significant positive effect of -2,686, amounting to 1.986. Simultaneously, service quality, price and promotions affect purchasing decisions with a value of 86,9673, 2.71.. The variable that has the most dominant influence in this study is service quality with a value of 15,030.
PENGARUH STRES KERJA, PELATIHANKERJA, DANLINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA PERUM BULOG SUB DIVRE JEMBER Hardjono Hardjono; Lailatul Nur Makkia; Riska Ayu Pramesthi
Growth Vol 17 No 2 (2019): JEBG November 2019
Publisher : Relawan Jurnal Indonesia

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Abstract

This study aims (1) to determine the effect of work stress, job training, and work environment partially influential on employee performance (2) to determine the effect of work stress, job training, and work environment simultaneously influence on employee performance (3) to find out among work stress , job training, and the most dominant work environment influences employee performance. The method used is qualitative. The results of the study are multiple linear regression equation Y = 5,347E-17 + 0.032 X1 + 0.224 X2 + 0.610 X3 + e. Partially work stress has a significant negative effect with tcount greater than ttable (0.129)> (2,208), job training shows tcount greater than ttable (-0,922)> (2,208), work environment shows tcount greater than ttable (ttable (t20) 4,471)> (2,208). Simultaneously, work stress, job training, and work environment affect the performance of employees with a calculated F value of 19.210 values ​​greater than the F table of 2.87. The variable that has the most dominant influence in this study is the work environment with a value of 4.471. The coefficient of determination of the influence of independent variables on the dependent variable was 61.6% while 38.4% was influenced by other variables not included in the study.
PENGARUH KOMITMEN DAN ETOS KERJA TERHADAP RODUKTIVITAS KERJA PEGAWAI PADA BADAN PENANGGULANGAN BENCANA DAERAH KABUPATEN SITUBONDO Ika Wahyuni; Rita Wardatul Ulum
Growth Vol 16 No 1 (2018): JEBG Mei 2018
Publisher : Relawan Jurnal Indonesia

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Abstract

The purpose of this research is (1) to know the influence of commitment and work ethic partially and simultaneously to work productivity of employee at Badan Peanggulangan Bencana Daerah Kabupaten Situbondo (2) to know among the most dominant commitment and work ethic variable influencing the work productivity of employees at Badan Penanggulagan Bencana Daerah Kabupaten Situbondo. Population of the research as many as 32 employees and the sample used 32 employees using saturated sample technique. The method used in this research is quantitative method. The result of research is multiple linear regression equation Y = 7,722E-18 + 0,503X1 + 0,470X2 + e. The partial commitment has a significant positive effect with the value of tcount of 3,523, ttable of 2.045, and work ethos have a significant positive effect with the value of tcount 3.293, ttable of 2.045. Simultaneously commitment and work ethic have an effect on work productivity with value Fcount equal to 10,389, Ftable equal to 3,33. The most influential variable dominant in this research is commitment with value equal to 3,523

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