Jurnal Ekbis (Ekonomi & Bisnis)
Jurnal EKBIS (Ekonomi dan Bisnis) Politeknik Piksi Ganesha terbit dua kali setahun pada bulan Juni dan Desember. Versi cetak 2012 terbit pertama dengan ISSN 2339-1839. Jurnal ini memuat karya ilmiah berupa hasil penelitian, kajian analisis, penerapan teori dan pembahasan berbagai masalah yang berkaitan dengan ekonomi dan bisnis. Ruang lingkup/bidang studi meliputi akuntansi, perpajakan, manajemen keuangan, manajemen pemasaran, manajemen bisnis, manajemen operasional, manajemen strategi, manajemen risiko, manajemen syariah, kewirausahaan, dan perekonomian Indonesia
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<![CDATA[CITRA MEREK DAN HARGA DALAM KEPUTUSAN PEMBELIAN YANG DILAKUKAN KONSUMEN ]]>
<![CDATA[Tiris Sudrartono]]>;
<![CDATA[Muthmainnah]]>
<![CDATA[ EKBIS (Ekonomi & Bisnis) Vol 10 No 2 (2022): Desember 2022 ]]>
Publisher : <![CDATA[POLITEKNIK PIKSI GANESHA ]]>
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DOI: 10.56689/ekbis.v10i2.628
<![CDATA[This study was conducted to determine the effect of brand image and price on consumer purchasing decisions at PT. XYZ Bandung. The method used is quantitative and descriptive, the results of the study are known the magnitude of the effect of the brand image on purchasing decisions of 37.9, the remaining 62.1% is influenced by other factors. The magnitude of the effect of prices on consumer purchasing decisions is 68.0, the remaining 32.0 is influenced by other factors. This means that there is a magnitude of the influence of 68.7 brand images and prices on consumer purchasing decisions, the remaining 31.3 is influenced by other factors. To improve purchasing decisions through brand and price imagery, PT. XYZ is advised to provide colors of clothing with bright colors such as pastel colors to attract consumers, provide daily discount programs and annual discount programs by maximizing potential on social media and promoting products by influenceres by creating video tutorials or video reviews in detail reviews product Keywords: Brand Image, Price, Purchase Decision]]>
<![CDATA[DAMPAK NOM, APYD, NPF PADA ROA UNIT USAHA SYARIAH PERBANKAN MASA PANDEMIK COVID-19 2020-2021 ]]>
<![CDATA[R. Deden Adhianto]]>
<![CDATA[ EKBIS (Ekonomi & Bisnis) Vol 10 No 2 (2022): Desember 2022 ]]>
Publisher : <![CDATA[POLITEKNIK PIKSI GANESHA ]]>
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DOI: 10.56689/ekbis.v10i2.629
<![CDATA[Abstract Even during the Covid-19 pandemic, sharia banking business units still need to increase their business capital. This must be done in order to fulfill the requirements to become a sharia commercial bank in 2023. One of the capital additions comes from income, and the ROA ratio is used as a measuring tool. The higher the ROA value obtained, the better. The purpose of this study relates to whether the variables NOM, APYD and NPF have an impact on the ROA variable either simultaneously or partially. For data collection research variables, used purposive sampling method. The data comes from the achievement of the financial performance of the national sharia banking business unit for the period March 2020 - May 2021 which was compiled by the Financial Services Authority. The research was conducted using multiple linear regression and processed by SPSS software. The results of the research conducted showed that the variables NOM, APYD and NPF simultaneously had a significant effect on the ROA variable. While partially the NOM variable has a significant influence on the ROA variable. However, each of the APYD and NPF variables partially does not have a significant effect on the ROA variable. Keywords : NOM, APYD, NPF, ROA]]>
<![CDATA[PENGARUH REALISASI ANGGARAN BELANJA MODAL TERHADAP TOTAL BELANJA CV SINAR FAJAR PRIMA BANDUNG ]]>
<![CDATA[HASBI BASITH SUKARNO]]>;
<![CDATA[Wulan Meidawati]]>
<![CDATA[ EKBIS (Ekonomi & Bisnis) Vol 10 No 2 (2022): Desember 2022 ]]>
Publisher : <![CDATA[POLITEKNIK PIKSI GANESHA ]]>
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DOI: 10.56689/ekbis.v10i2.642
<![CDATA[The research was aimed to know the influence of capital budget realization to total expending at CV Sinar Fajar Prima Bandung. The research method used quantitative method throught descriptive approarch. The data collection used observation, and study literate. The data analysis used perason product moment, linear regration, and coefficient of determination.. The result indicates that there is a statistical correlation between capital budgeting and total expenditure. This is shown by the statistical coefficient test of 99,8, which also proves that there is a strong and positive correlation between the variables. Based on the finding of this research, the regression model is as follow: Y = -4304009+ 0.994x, which means every increase of capital budget will be followed by an increase in total expenditures of 0.994% added by a constants of - -4304009. The findings also resulted in a coefficient of determination of 99.8%, this means that the capital budgeting affects 99.8% of the changes in the total expenditure, while the other 0.2% is affected by other variables. The suggestions given to improve problems are; 1) data input should be conducted carefully; 2) there should be the addition of capital budget; 3) Prepared facility and place for file or documents storage so can be easy to search later. Keywords: Capital budget realization, total expenditure.]]>
<![CDATA[ULASAN LAPORAN KEUANGAN SEBAGAI DASAR DALAM PENILAIAN KINERJA KEUANGAN SPBU SAYATI 34-40251 BANDUNG ]]>
<![CDATA[Mira Anggraena]]>;
<![CDATA[Meri Anggraeni]]>
<![CDATA[ EKBIS (Ekonomi & Bisnis) Vol 10 No 2 (2022): Desember 2022 ]]>
Publisher : <![CDATA[POLITEKNIK PIKSI GANESHA ]]>
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DOI: 10.56689/ekbis.v10i2.700
<![CDATA[This study aims to identify changes in the company's financial condition and operating performance over several periods, provide management insights and projections regarding the growth and decline of the company's financial condition in the future. This research method uses descriptive quantitative method. Four significant figures are used when analyzing the financial statements of the Sayati gas station 34-40251: liquidity ratio, solvency ratio, profitability ratio and activity ratio. Based on our research and analysis of the financial statements for the period 2017 to 2020, the financial performance of the Sayati 34-40251 gas station is liquid and stable because it can fulfill all its obligations, can earn income from all its activities, can use company resources efficiently despite a decline in financial performance. in 2020 due to the spread of Covid 19, but this did not have a negative impact on business operations.]]>
<![CDATA[PENGGUNAAN SOFTWARE JURNAL.ID TERHADAP KINERJA KARYAWAN ]]>
<![CDATA[Suci Astari Nurdzafira]]>;
<![CDATA[Nuniek Dewi Pramanik]]>
<![CDATA[ EKBIS (Ekonomi & Bisnis) Vol 10 No 2 (2022): Desember 2022 ]]>
Publisher : <![CDATA[POLITEKNIK PIKSI GANESHA ]]>
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DOI: 10.56689/ekbis.v10i2.802
<![CDATA[This study aims to determine the effect of the use of software Jurnal.id to employee performance at Micro, Small and Medium Enterprises in Bandung. With the Ease and the usefulness of the use of information technology as the perception researched in the Jurnal.id software. The research method used is quantitative associative. This research used a sample of 30 respondents with sampling using purposive sampling. The data collection technique is a questionnaire distributed to MSMEs in Bandung which uses Jurnal.id software. Based on the research results obtained using SPSS 25, test t, the results of the independent variables are obtained have t a count greater than t table, so that the independent variable has an influence on the dependent variable dependent. Then the results of the f test show that variable independent have a simultaneous effect on variable dependent with the result 151,254 > 3,354. Based on the results of the coefficient of determination obtained the value of R Square ( of 91.8%, which means that Employee Performance is influenced by the ease and the usefulness of the use of information technology Jurnal.id software.]]>
<![CDATA[PENGARUH QUALITY OF WORK LIFE DAN KECERDASAN EMOSIONALTERHADAP KINERJA KARYAWAN PT. BPR MAJALENGKA JABAR ]]>
<![CDATA[Nita Hernita]]>
<![CDATA[ EKBIS (Ekonomi & Bisnis) Vol 10 No 2 (2022): Desember 2022 ]]>
Publisher : <![CDATA[POLITEKNIK PIKSI GANESHA ]]>
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DOI: 10.56689/ekbis.v10i2.853
<![CDATA[This studi aims to determine the influice of quality of work life and emotional intelligence on the performace of employes of the PT. BPR Majalengka West Java.The research method used in this study is descriptive analysis and verification analysis. The population in this study were 64 employees of PT. BPR Majalengka West Java. The sample in this study used a saturated sampling method or census consisting of 64 employees. Data analysis using descriptive analysi, verification analysis with classic assumption test, namely normality test data, multicollinearity test, heteroscedasticity test data, multiple linear regression analysis and coefficient of determination analysis. Hypothesis testing used partial tests with t tests.Test the result of the research that quality of work life is very good category, emotional intelligence is high category and employee performance is high categor. Quality of work life has a positive and significant effect to employee performance and emotional intelligence has a positive and significant effect to employee performance.]]>
<![CDATA[PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI ]]>
<![CDATA[Wulan Riyadi]]>
<![CDATA[ EKBIS (Ekonomi & Bisnis) Vol 10 No 2 (2022): Desember 2022 ]]>
Publisher : <![CDATA[POLITEKNIK PIKSI GANESHA ]]>
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DOI: 10.56689/ekbis.v10i2.856
<![CDATA[The more intense competition in the business world, the companies are competing to get investors by applying accounting conservatism and it is believed that it can save a company from bankruptcy. However, its application will make the company's financial statements unnatural so that the company is faced with the consideration of presenting quality financial reports. This study aims to determine the effect of financial distress and leverage on accounting conservatism in transportation sub-sector service companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The analytical method used is descriptive analysis method and verification. The sample selection in this study using purposive sampling method. The population in this study were 46 companies and the sample was 16 service companies in the transportation sub-sector in the 2015-2019 period. The analytical tool used in this research is multiple linear regression analysis. The partial and simultaneous test results show that financial distress has a significant effect on accounting conservatism and leverage has a significant effect on accounting conservatism.]]>
<![CDATA[PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS DI CV. JAYA ABADI BANDUNG ]]>
<![CDATA[Ratnanto Aditiarno]]>;
<![CDATA[Phani Putri Valentina]]>;
<![CDATA[Karyadi]]>
<![CDATA[ EKBIS (Ekonomi & Bisnis) Vol 10 No 2 (2022): Desember 2022 ]]>
Publisher : <![CDATA[POLITEKNIK PIKSI GANESHA ]]>
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DOI: 10.56689/ekbis.v10i2.860
<![CDATA[This study aims to determine the effect of capital structure on profitability in CV. Jaya Abadi. The research method used is descriptive quantitative method. The data used is primary data in the form of financial statements CV. Jaya Abadi. The hypothesis testing technique uses Simple Linear Regression with the help of SPSS 25. The results of this study indicate that the capital structure as measured by Debt to Equity Ratio (DER) has no effect on profitability as measured by Return on Equity (ROE) in CV. Jaya Abadi. This result is probably caused by the not yet optimal capital structure in CV. Jaya Abadi.]]>
