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Economos : Jurnal Ekonomi dan Bisnis
Published by Universitas Muhammadiyah Parepare
ISSN : 26157039     EISSN : 2655321X     DOI : https://doi.org/10.31850/economos
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
ECONOMOS : Jurnal Ekonomi dan Bisnis dengan nomor p-ISSN. 2615-7039 dan e-ISSN. 2655-321X. Jurnal ilmiah Ekonomi yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare dengan frekuensi setahun tiga kali yaitu April, Agustus dan Desember sebagai wadah pengembangan Ilmu khususnya ilmu Ekonomi yang berfokus pada ilmu akuntansi, ekonomi pembangunan dan manejemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 136 Documents
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The Effect Of Earnings Per Share, Return On Equity, And Net Profit Margin On Stock Returns Of Food Sub-Sector Companies and Beverages On Indonesia Stock Exchange Nursidar, Nursidar; Budiyanti , Hetty; Nurman, Nurman; Anwar, Anwar; Musa , Muh. Ikhwan
Economos : Jurnal Ekonomi dan Bisnis Vol. 7 No. 1 (2024): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v7i1.3056

Abstract

Indonesia's economy is largely driven by increasing household consumption and one of the fast-growing industries is the food and beverage industry. This study aims to test whether independent variables namely Earnings Per Share (EPS) X1, Return On Equity (ROE) X2, and Net Profit Margin (NPM) X3 affect Stock Return. The population in this study is 40 Food and Beverage Subsector companies located on the Indonesia Stock Exchange (IDX) for the 2014-2021 period, the sample used in this study is 13 companies selected by purposive sampling, and the data collection technique used is documentation. The data analysis techniques used are classical assumption tests, descriptive statistical tests, and hypothesis tests. The results of this study show that some Earning Per Share (EPS) have a negative effect on stock returns, Net Profit Margin (NPM) and Return On Equity (ROE) have a positive effect on stock returns, then simultaneously Earning Per Share (EPS), Return On Equity (ROE) and Net Profit Margin (NPM) have a significant effect on
The Effect Of Mutation and Rotation On Employee Performance at The BPJS Employment Office Palu City Branch Sartika, Andi Triayu; Nurman, Nurman; Natsir , Uhud Darmawan; Burhanuddin , Burhanuddin; Ali , Ahmad
Economos : Jurnal Ekonomi dan Bisnis Vol. 7 No. 1 (2024): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v7i1.3057

Abstract

Employee performance is one aspect that must be considered in a company. This study aims to test whether Mutation and Rotation Variables affect Employee Performance at the BPJS Employment Office Palu City Branch. The population in the study was 50 employees. While the sample in the study was employees who received mutations and rotations as many as 36 employees. The data collection technique used is a questionnaire. The collected data is analyzed and then fed into multiple linear regression equations. The findings in this study show that some Mutation Variables have a negative insignificant effect on Employee Performance at the BPJS Employment Office Palu City Branch. Conversely, the Rotation Variable shows partial results that Rotation has a positive and significant effect on Employee Performance at the BPJS Employment Office Palu City Branch. While the simultaneous results show that the Mutation Variable and the Rotation Variable together have a positive and significant effect on Employee Performance at the BPJS Employment Office Palu City Branch.
Analysis of Gowa Regency's Leading Economic Sectors As'ad, Ajmal; Mulang, Hastuti
Economos : Jurnal Ekonomi dan Bisnis Vol. 7 No. 1 (2024): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v7i1.3058

Abstract

The purpose of this research is to analyze and find out what sectors are included in the base sector, changes and shifts in the economic sector and the classification of economic sector growth in Gowa Regency. The data analysis method is Location Quotient (LQ) analysis from secondary data which is time series data for the last 4 years (2018-2021) of the Central Bureau of Statistics South Sulawesi. The results of Location Quotient (LQ), Shift Share (SS), and Klassen Typology analysis show that in Gowa Regency the leading sectors before the Covid-19 pandemic (2012-2019) were the electricity and gas procurement sector; water supply, waste management and recycling sectors; and the real estate sector. Meanwhile, there were changes during the Covid-19 pandemic (2020-2021) where the agriculture, forestry, and fisheries sectors; information and communication sector; and the government administration, defense, and compulsory social security sectors are the leading sectors in Gowa Regency. Based on the analysis, these sectors are base sectors (LQ>1), competitive sectors or have high competitiveness (positive Differential Shift), and include advanced and fast-growing sectors (quadrant I).
The Influence Of Service Quality On Customer Satisfaction at PT. PLN Mattoanging Customer Service Unit In Makassar Nurlinda, Nurlinda; Alam, Andi Rifqah Purnama; Anggreni, Dewi; Sofiansyah, Nurul
Economos : Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2024): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v7i2.3145

Abstract

This research was conducted at PT. PLN Mattoanging Customer Service Unit, located at Jalan Monginsidi No. 2, Makassar City, over a period of two months. The research data was obtained from two sources, primary data and secondary data. Primary data was gathered through questionnaires, observations, and interviews with customers, while secondary data was collected from report documents, relevant regulations, and interview results. The data collection method involved observation techniques to obtain preliminary information, questionnaires to capture respondents' written responses, and literature studies to support the investigation related to customer loyalty. The sample size for this study consisted of 100 respondents. The data analysis method involved descriptive analysis to describe the data obtained from the questionnaires, as well as simple linear regression analysis to estimate the relationship between the independent variable (service quality) and the dependent variable (customer satisfaction). The results of the linear regression data analysis showed that y = 2.928 + 0.200x, with a correlation coefficient of 0.765 and a coefficient of determination (r²) of 0.5863 or 58.63%. From the t-test hypothesis testing, it was found that t-count = 12.0221 > t-table = 1.65993. Based on these results, it can be concluded that customer satisfaction is significantly and positively influenced by the service quality of PT. PLN Mattoanging Customer Service Unit in Makassar. Thus, the findings of this research are acceptable.
The Influence Of Total Quality Management And Raw Material Quality On Cost Efficiency In Coffee Shops In Makassar City Utari Nur Umrah; Suryanti, Suryanti; Hafid, Normadia; Utama, Riyanda Putra
Economos : Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2024): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v7i2.3172

Abstract

Cost efficiency aims to improve profitability by reducing unnecessary costs, such as rework costs or losses due to defective products, while ensuring that products or services remain of high quality. This study aims to examine the influence of the implementation of total quality management and raw material quality on cost efficiency in coffee shops in Makassar City. The data in this study were obtained from coffee shops located in Makassar City that agreed to participate as respondents. This research uses primary data by conducting field research, distributing questionnaires/statements to 90 respondents. The data analysis method employs a specialized multiple linear regression analysis application with a quantitative approach. The results of this study indicate that: (1) The hypothesis test results show that the variable of total quality management implementation has a positive and significant effect on improving cost efficiency in coffee shops in Makassar City. (2) The hypothesis test results show that the variable of raw material quality has a positive and significant effect on cost efficiency in coffee shops in Makassar City.
The Implementation Of Zakat Management In Strengthening The Economy of Mustahik at The Muhammadiyah Zakat, Infak, and Sedekah Institution (Lazismu) In Kota Parepare Abdil Dzil Arsy; Mahsyar, Mahsyar; Bahri, Andi; Muhammadun, Muzdalifah; Aminah, St.
Economos : Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2024): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v7i2.3173

Abstract

This research discusses the implementation of zakat management at LAZISMu Kota Parepare and its implications for strengthening the economy of mustahik (zakat recipients) in Kota Parepare. The research problems are as follows: 1. How is the implementation of the main principles of zakat management at LAZISMu Kota Parepare? 2. What is the impact of zakat/ZIS funds from LAZISMu Kota Parepare on strengthening the economy of mustahik in Kota Parepare? The methods used to collect data in this study include observation, interviews, and documentation. The results of this study indicate that out of the eight zakat management principles formulated by Islamic scholars, LAZISMu Kota Parepare has, in essence, implemented all of them, although not fully or perfectly. LAZISMu Kota Parepare was only able to apply a small portion due to managing zakat based on its capacity and needs. The zakat/ZIS funds distributed by LAZISMu Kota Parepare have had an impact or contribution towards strengthening the economy of mustahik in Kota Parepare. Although LAZISMu Kota Parepare has not fully implemented the zakat management principles as ideally formulated by Muslim scholars and cannot yet be classified as utilizing modern management (which is effective, efficient, and productive), it still plays a role in the economic empowerment of mustahik. This means that it provides motivation and optimism for mustahik to potentially live decently or survive through the zakat funds, which are likely to be received regularly, at least once a year.
Service Quality, Customer Relationship Management, and Brand Image On Consumer Decisions (Expedition Services In Solo City) Romadhoni Khoiruddin; Nasir, Moechammad
Economos : Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2024): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v7i2.3174

Abstract

This study is intended to analyze the impact of service quality, customer relationship management, and brand image on consumer decisions regarding the use of expedition services in Solo City. This study uses an explanatory research type with a quantitative method measured using a Likert scale. The data analysis in this research utilizes SPSS version 23. The sample for this research refers to the calculation by Hair et al. (2010), which involves multiplying the total number of indicators in this study by a range of 5 to 10. This study uses 17 question indicators, resulting in a calculation of 17 multiplied by 6, which equals 102. Therefore, a sample of 102 respondents was used. The data collection technique employed was distributing questionnaires via Google Forms. Additionally, the collected respondent data will be classified according to gender, age, education, occupation, and income level. The research results indicate that the variables of service quality, customer relationship management, and brand image have a positive and significant impact on the decision to use expedition services in Solo City.
Audit Digitalization: A Transformation In Big Data Management Muslimin, Muh. Fahri; Purnamasari, Rini; Nur , Sri Wahyuni
Economos : Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2024): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v7i2.3199

Abstract

Governments and businesses around the world are currently undergoing an unprecedentedtransformation, particularly with the widespread adoption of digital technologies. Thistransformation has compelled organizations to redesign their business models, utilize digitaltools to enhance operational efficiency, capture new markets, and create innovations thatstrengthen competitiveness. In this context, digital transformation is not only changing howcompanies operate but also affecting the entire scope of work, including in the fields ofaccounting and auditing. Technologies such as Big Data, the Internet of Things (IoT), and CloudComputing have enabled accounting and auditing processes to become more efficient and haveassisted in managing complex data. Digitalization in auditing, in particular, provides ease inmanaging big data and enhances the reliability and efficiency of audits. However, thistransformation also brings challenges, especially in terms of the efficiency and effectiveness ofIT audit processes. This article explores the impact of digital transformation on the quality ofaudit work, the role of digitalization in big data management, and the process of implementingdigital audit. The findings of this study indicate that digital transformation presents newopportunities and challenges in auditing, requiring auditors to adjust and enhance theircompetencies.
Financial Performance Analysis Using The Profitability Ratio at PT. Bank Rakyat Indonesia (Persero) Tbk Period 2020-2022 Djilhamzah, Alief Salsabila; Ramli, Anwar; Dipoatmojo , Tenri S.P; Musa, Chalid Imran; Sahabuddin , Romansyah
Economos : Jurnal Ekonomi dan Bisnis Vol. 7 No. 1 (2024): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v7i1.3202

Abstract

This study aims to determine the financial performance of PT. Bank BRI (Persero) Tbk during the 2020-2022 period. The research method used is quantitative with data collection techniques through documentation and observation, which involves financial statement data such as balance sheets and profit and loss statements prepared by Bank BRI. The data analysis technique involves the use of profitability financial ratio analysis consisting of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The research findings show that Return on Assets and Return on Equity are experiencing very healthy conditions, while the Net Profit Margin value shows unhealthy conditions in the performance of PT. Bank BRI (Persero)
The Influence of the Self-Assessment System and MSME Income Turnover on MSME Taxpayer Compliance with Emotional Intelligence as a Moderating Variable (A Case Study at KPP Pratama Makassar Utara) Nungki Prawita Sari; Syamsu Alam; Muhammad Syafii Basalamah
Economos : Jurnal Ekonomi dan Bisnis Vol. 7 No. 3 (2024): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v7i3.3044

Abstract

MSMEs in Indonesia are required to pay final taxes in accordance with Government Regulation No. 23 of 2018, with a tax rate of 0.5% of gross turnover. This obligation is designed to simplify the taxation process for MSMEs. This study aims to examine the influence of the Self-Assessment System and MSME Income Turnover on MSME Taxpayer Compliance, with Emotional Intelligence as a Moderating Variable. The data for this research were obtained from MSME taxpayers registered at KPP Pratama Makassar Utara who agreed to participate as respondents. This study utilized primary data collected through field research by distributing questionnaires/statements to 92 respondents. Data analysis was performed using descriptive statistical analysis and PLS (Partial Least Square). The results of the study indicate that the Self-Assessment System and MSME Income Turnover have a positive and significant effect on MSME Taxpayer Compliance. Furthermore, the positive and significant effect of the Self-Assessment System and MSME Income Turnover on MSME Taxpayer Compliance is strengthened by Emotional Intelligence.

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