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INDONESIA
Jurnal Ekonomika Dan Bisnis
Published by CV. Information Technology Training Center - Indonesia
ISSN : -     EISSN : 28078438     DOI : https://doi.org/10.47233/jebs
Core Subject : Economy,
Economics, Econometrics & Finance
JEBS : Jurnal Ekonomika Dan Bisnis Merupakan Jurnal Penelitian dan Kajian Ilmiah yang diterbitkan CV.ITTC - INDONESIA dan dikelola langsung oleh Webinar.Gratis dan Even. Penyunting menerima kiriman naskah hasil kajian dan penelitian untuk bidang ekonomi ,bisnis, manajemen, akuntansi, auditing, perpajakan, kewirausahaan, serta ilmu yang berkaitan dengan perbankan konvensional maupun syariah. Jurnal ini diterbitkan sebanyak 2 kali dalam setahun, yaitu januari dan juli diterbitkan secara daring.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 593 Documents
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Evaluasi Kinerja Keuangan Badan Layanan Umum Daerah, Rumah Sakit Umum Daerah Lubuk Sikaping Tahun 2016 sd 2021: - Marwan Saputra Rini; Fajri Muharja
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 1 No. 3 (2021): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i1.89

Abstract

The purpose of this study is to analyze the financial performance of the BLUD RSUD Lubuk Attitude from 2016 to 2022, identify the determinants of financial performance, and formulate what policies are needed to encourage the financial performance of the BLUD RSUD for the future. The sample used in this study is officials/employees who are considered experts and understand the financial problems of the BLUD RSUD. The sampling technique used in this study was purposive sampling technique with a total sample of 9 people. The analytical technique used in this study uses financial ratio analysis, compliance analysis, and the AHP method, to solve the problems encountered by formulating several priority policies and strategies with the Analytichal Herarchy Process method which will be useful and as consideration for the hospital management in . The results showed that the 2016 BLUD RSUD financial performance criteria were good or A, 2017 had A or good criteria, 2018 had moderate or BB criteria, 2019 had moderate or BBB criteria, 2020 had good criteria or A, and 2021 had good criteria or A. In addition, the main priority policies formulated to encourage financial performance are the aspect of human resources with a priority weight (57.09%), the second aspect of service with a weight (18,76%), the third aspect of regulation (13.98%), and the last aspect local government support (10.17%).
Pengaruh People, Process, Physical Evidence Dan Promotion Terhadap Keputusan Siswa Memilih Kompetensi Keahlian Ikhsan Wijaya; Evi Susanti Tasri
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 1 No. 3 (2021): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i1.90

Abstract

The basis of the author's consideration of conducting research on the influence of people, process, promotion, and physical evidence on students' decisions to choose a skill program at SMKN 1 Lubuk Attitude is because they see the attractiveness of each skill competency which is increasingly diverse and so that each skill competency will certainly choose marketing strategy in competition to attract students as well as the efforts of each competency in maintaining and increasing student acceptance. The ultimate goal in this study is to test theories, build facts, show relationships and effects as well as comparisons between variables, provide statistical descriptions, interpret and predict the results. The population of this study was students of SMK Negeri 1 Lubuk Attitude in class X in the Odd semester of the 2021/2022 academic year, amounting to 492 people with a minimum sample of 100 people. Data processing using SEM-PLS. In this study it was found that People, Process, Physical evidence and Promotion had a positive and significant influence on the decision to select expertise competencies at SMKN 1 Lubuk Attitude. quality in the future, it is recommended that more efforts are made to improve the quality of people, process, physical evidence and promotion, because the results of this study have proven that people, process, physical evidence and promotion variables are important variables that influence student decisions in choosing skill competencies. at SMK Negeri 1 Lubuksikaping
Implementasi Kebijakan Pengelolaan E-Retribusi Di Kota Bukittinggi Yesica Handayani; Ria Ariany; Kiki Ameliza
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 1 No. 3 (2021): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i1.91

Abstract

The use of the e-retribution system in Bukittinggi since the beginning of 2020 has an effect on the local revenue (PAD) from the retribution sector. This study aims to find out and analyze the implementation of the Bukittinggi Mayor Regulation Number 39 of 2020 regarding the payment, deposit and payment procedures for wholesale and/or shop levies electronically analyzed using Edward III's theory. This research is a descriptive research with a qualitative approach. The types of data used in this study are primary data and secondary data. The data collection technique used was obtained by field research and library research. Data analysis was carried out by qualitative analysis and using purposive sampling technique in determining the sources. Testing the validity of the data is done by triangulation method. The results showed that the implementation of the electronic retribution collection policy at the Department of Small And Medium Business Cooperatives And Trade when viewed from the Eward III theory had not been implemented optimally. In terms of resources, there is a shortage of personnel in managing user fees electronically. In addition, the absence of specialized personnel in the field of information and technology has resulted in the slow development of the electronic levy receipt application system. The absence of a Standard Operating Procedure (SOP) made by the Department of Small And Medium Business Cooperatives And Trade is also an obstacle in implementing the policy. The e-retribution has not yet been implemented as a whole because the collection of retribution before 2019 is still collected manually.
Pengaruh Kepemimpinan, Remunerasi Dan Mutasi Terhadap Kinerja Pegawai Kantor Imigrasi Kelas II Non TPI Agam Zulkifli Zulkifli; Heliyani Heliyani
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 1 No. 3 (2021): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i1.93

Abstract

Nowadays, every government organizational are supposed to increase their job performance, which is used to give excellent service to the customer/society. In order to achieve goal is needed qualified human resources. The research was conduct at the Agam Immigration Office. The purpose of this research was to determine the effects of leadership, mutation, and remuneration on employee performance, by distributing questionnaires for 42 civil servants and conduct interviews and observations. Then the data is processed used quantitative analysis methods by using SEM (structural equation models) analysis technique based on Smart PLS variance.The result showed that leadership has positive effect on job performance, the remuneration has positive effects to job performance and mutation has positive effect to job performance.
Implementasi Penghapusan Piutang PBB-P2 Yang Sudah Kadaluarsa Di Kota Bukittinggi Mutia Anggraweni; Ria Ariany; Kiki Ameliza
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 1 No. 3 (2021): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i1.96

Abstract

The movement of the realization of the reduction in uncollectible accounts in Bukittinggi did not change significantly, because the execution only started processing in 2020 after BPK finds it. The process of eliminating uncollectible accounts that have expired is where data rearrangement or updating is carried out first, but in fact the Bukittinggi City Government does not do it due to a shortage of human resources. It can indirectly provide a negative picture of the performance of Bukittinggi City Government. This research is a descriptive research with a qualitative approach. The types of data used in this study are primary data and secondary data. The data collection technique used was obtained by field research and library research. Data analysis was carried out by qualitative analysis and using purposive sampling technique in determining the sources. Testing the validity of the data is done by triangulation method. The results showed that the implementation of the policy for the write-off of PBB-P2 receivables that had expired at the Bukittinggi City Finance Agency when viewed from the Eward III theory had not been implemented optimally. In terms of communication, there are still shortcomings and in terms of resources there are deficiencies both in terms of quantity and quality.The focus of attention is the implementation of the Mayor of Bukittinggi Regulation Number 11 of 2014 so that it can be successfully implemented to overcome the problem of expired land and building tax receivables in rural and urban areas.
Implementasi Kebijakan Sertifikasi Guru SMP Negeri Kota Payakumbuh Roza Rismasari; Alizar Hasan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 1 No. 3 (2021): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i1.98

Abstract

Teacher Certification is an important program in improving the quality and qulity of National Education. Implementation in the key to the success of a program. Failure to implement the program means failure to achieve the objektives of the program.The focus of this study is to analyze the implementation of teacher certification policies at SMP Negeri Payakumbuh  using interactive factors according to George C. Edward III’s ideas, namely communication, resources, disposition and bureaucratic structure thet play a role in policy implementation. The role of these four factors is very meaningful for policy implementation.This study uses a qualitative method through descriptive analysis with a case study model. The research subjects were Payakumbuh City Education Office employees, public junior high school principals, Payakumbuh public junior high school teachers. Data collection reachniques used are interviews and documentation.The result of this study indicate thet the implementation of teacher certification policies at SMP Negeri Payakumbuh has fulfilled four elements. Based on the role of the four elements thet determine the success of policy implementation, each element can be fulfilled even though it is not perfct. There are still many shortcomings in the elements of communication and bureaucratic structure. The delivery of the message makes the teacher confused about the actual program. Inconsistent SOPs, which change every year, make it difficult for teachers to adapt to the ever-new rules. The imperfecttions of the four elements did not hinder the process of implementing the policy for teacher certification at State Junior High Schools in Payakumbuh City.Interactive dialogue and discussion are alternative solusions that need to be considered. The ambiguity of the massage can be overcome by asking directly to the resource persons who master the material about teacher certification. And for the SOPs that are always changing, the regional (Payakumbuh City Education Office) should be able to convey the complaints and aspirations of teachers who are confused about the rule to the Provincial and Central Office because usually it is the policy maker who maka the SOPs so thet the policy can be implemented.
Kualitas Aparatur, SIMDA – BMD, Regulasi Dan Pengendalian Internal Terhadap Pengelolaan BMD Fitrah Rahmadhani; Ria Ariani
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 1 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i1.100

Abstract

The purpose of this study was to examine and analyze the effect of the quality of the apparatus, regional management information system - regional property (SIMDA-BMD), regulation, and internal control on the quality of regional property management. The population in this study were all officials/officers who carried out the task of managing Regional Property at the Regional Work Units (SKPD) within the Bukittinggi City Government which were located in 29 Regional Apparatus Work Units (SKPD). The sampling technique used slovin technique and obtained a minimum number of respondents as many as 80 respondents and questionnaires filled out by 95 respondents, consisting of goods manager, goods manager assistant, assistant goods manager, regional property administration officer, officer/officer managing goods and stock. goods management officer/officer. The type of data used in this research is to use primary and secondary data, by using questionnaires and literature study. Data analysis in this study using Smart PLS. The results showed that: The quality of the apparatus has a positive effect on the quality of the management of regional property, regulations have a positive effect on the quality of the management of regional property, the regional management information system - regional property (SIMDA-BMD) has a positive effect on the quality of the management of regional property, and control internal has a positive and significant effect on the quality of the management of regional property.
Pengaruh Potensi Pajak Daerah , Optimalisasi Pajak dan Insentif Pajak terhadap Realisasi Penerimaan Pendapatan Asli Daerah pada Badan Keuangan Kota Bukittinggi Rudi Harmanto; Khairul Khairul
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 1 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i1.102

Abstract

This study aims to determine and analyze the effect of analyzing the potential effect of local taxes, analyzing the effect of tax optimization and analyzing the effect of tax incentives on the realization of local revenue receipts at the Bukittinggi City Finance Agency.This type of research is quantitative descriptive with the object of research being taxpayers and state civil servants at the Bukittinggi City Finance Agency. The data used are primary and secondary data. The population of this study is taxpayers and employees of the Financial Agency in the Bukittinggi City Financial Agency which consists of hotel taxpayers totaling 83 people, restaurants totaling 100 people and Finance Agency employees totaling 92 people. The results of this study prove that the Potential of Local Taxes has a positive and significant effect on the Realization of Regional Original Revenue, Tax Optimization has a positive but not significant effect on the Realization of Regional Original Revenues and Tax Incentives have a positive and significant effect on the Realization of Regional Original Revenues.
Analisis Implementasi Kebijakan Pemberian Pengurangan Bea Perolehan Hak Atas Tanah Dan Bangunan Untuk Turun Waris Di Kota Bukittinggi Fachrul Razi; Khairul Khairul
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 1 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i1.103

Abstract

This study aims to analyze the implementation of the policy of granting reductions, relief and exemption of fees for the acquisition of land and building rights for inheritance that has been carried out by the Bukittinggi City Government and other factors that contribute to the implementation of the policy of granting reductions, waivers and exemptions from fees for the acquisition of rights to land. Land and buildings are inherited. This type of research is qualitative research with a phenomenological approach. The results of the study found that the communication carried out by the implementor was a one-way communication, through intermediary village officials and land deed officials, not directly conveyed to the community, the resources owned by the implementor for staff in quantity were sufficient, but in quality there was still a shortage, the provision of adequate facilities and infrastructure, but still limited in terms of financial support. The implementor strongly supports the implementation of this policy in accordance with the SOP, but the time required to process a request is still too long. Other factors that contribute to the policy of granting reductions, waivers and exemptions for Inherited BPHTB are Land Value Zone Assessment and Changes in Tariffs and NPOPTKP specifically for Inherited BPHTB Keywords: Granting of Reduction of Duties on Acquisition of Inherited Land and Building Rights
Peran Ambidextrous Leadership Memediasi Hubungan Antara Orientasi Kewirausahaan, Budaya Inovasi Dan Kinerja Sekolah Di Kota Payakumbuh Delvia Andrini; Perengki Susanto
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 2 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i1.106

Abstract

This study aims to determine the role of Ambidextrous Leadership, entrepreneurial orientation and culture of innovation on school performance in SMA and MA Negeri in Payakumbuh. This study is a qualitative research with questionnaires distributed to eight public schools in Payakumbuh. The sampling technique used in this research isSimple random sampling. Data analysis using SEM PLS analysis. The results of the analysis concluded that, Ambidextrous leadership significant effect on school performance. However, Ambidextrous leadership has a significant effect on entrepreneurial orientation. Then the results of this study indicate that entrepreneurial orientation has a significant effect on school performance. Ambidextrous leadership and innovation culture have no significant effect on school performance or innovation culture does not moderate the relationship between ambidextrous leadership and school performance. Entrepreneurial orientation and innovation culture have no significant effect on school performance or innovation culture does not moderate the relationship between entrepreneurial orientation and school performance.

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