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Economos : Jurnal Ekonomi dan Bisnis

economos
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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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POTENSI PAJAK AIR TANAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN MAROS Andi Jam'an; Rustan; Siti Fatimah Maulana
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

This study aims to measure the potential level of groundwater tax on local revenue in Maros district. This type of research is a qualitative descriptive method. The data collection technique used is by looking for records sourced from documents that already exist in the relevant agencies, namely the Regional Revenue and Finance Management Agency of Maros Regency. The data processed by the author is report data which has become documentation of the realization of revenue in Maros Regency for the 2015-2018 period. The focus of research is on the potential and growth rate of the Maros district groundwater tax. The research location is at the Regional Finance and Revenue Management Agency of Maros Regency. The results of this study indicate that extracting the potential for groundwater tax in Maros Regency produces a very good percentage and continues to increase because the amount of realized groundwater tax exceeds the potential amount. The BPKPD of Maros Regency as a tax manager takes full advantage of the potential of the groundwater tax. However, evaluation is always needed in order to maintain the utilization of its potential and also be careful considering that the difference between the total amount of potential and its realization is still very small.

SISTEM ANGGARAN BERBASIS KINERJA PADA UNIVERSITAS MUHAMMADIYAH PAREPARE Fatimah; Hasdiana; Arfianty; Mulia Mustika
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Performance-based budgeting emphasizes more on the utilization of available funds to achieve optimal results. Performance-based budgeting is oriented toward organizational output and is closely related to the vision, mission, and strategic plans of the organization, for example, the University Muhammadiyah of Parepare, so this study aims to determine the implementation of a performance-based budgeting system at the University of Muhammadiyah Parepare. The data collection techniques used in this research are interviews, documentation, and observation. Informants in this study were the Head of the Bureau and several exchequers of the University of Muhammadiyah Parepare. The data analysis technique in this study used descriptive qualitative analysis. The implementation of performance-based budgeting at the University of Muhammadiyah Parepare has been going quite well. However, in the implementation of its activities there are still obstacles, such as the budget that has been planned but has not been realized. This budget is not only based on what is spent, as is the case in the traditional budget system, but is also based on certain objectives/plans whose implementation needs to be prepared or supported by an adequate budget and the use of these costs must be efficient and effective. The implementation of performance-based budgeting at the University of Muhammadiyah Parepare consists of four indicators, namely the planning/budget preparation stage, the budget implementation stage, the reporting and budget evaluation stages

Mediation Of Consumer Satisfaction Between Product Quality and Interest In Repurchase Wardah Powder At Matahari Department Store Jayapura Muhammad Ridwan Rumasukun; Mohammad Aldrin Akbar Akbar; Yendra Yendra; Ulfi Lestiana Lafiatun
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

This study aims to determine the effect of product quality on the purchase intention of wardah powder product at Matahari Departement Store Jayapura. The sampling method used purposive sampling with predetermined criteria. The sample of this research is 130 people. The results showed that product quality had no effect on repurchase intention, but had a positive effect on customer satisfaction. Customer satisfaction has a positive and significant effect on repurchase interest. Product quality has an effect on repurchase intention trought customer satisfaction as a mediating variable.

Triple Button Line Implementation Through Corporate Social Responsibilty Program at PT. Semen Tonasa Nur Sandi Marsuni; Darwis Said; Aini Indrijawati
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

This study aims to explain and interpret the Corporate Social Responsibility practices of PT Semen Tonasa (Persero) Tbk which are implemented in the "TJSL Pillars" program, one of the pillars of which is SEMEN TONASA. Tonasa Independent Village. This study uses a descriptive qualitative approach. Data retrieval using literature review analysis techniques. The research data was obtained from the official website of PT. Semen Tonasa which publishes every work program carried out by the company. This study found that, firstly, the company carried out a Triple Buttonline program with a Planet core which was realized in the form of being responsible for the environment, Second, the company carried out a Triple Buttonline program with a People core which was realized in the form of providing humanitarian assistance, (Healthy Tonasa and Smart Tonasa, Mandiri Tonasa , Bina Mitra Tonasa) assistance aimed directly at the development of the community who live around the company where the company operates, the three Triple Buttonline Programs at the core of Profit are realized in the form of selling products produced by PT Cement Tonasa.

Pawn (RAHN) In The Perspective Of The Hadith Of The Prophet Muhammad SAW Muhammad Satar; La Ode Ismail Ahmad
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

The life advocated and described in Islamic Law is to live by helping each other in various ways. In this regard, loans based on Islamic law provide certainty of benefits for its creditors. The term pawn transaction where in Islam is Rahn. A lien or Ar-Rahn is an agreement for the granting of property as collateral for what will be borrowed or in this case a debt that will be carried out as a guarantor when the creditor is unable to pay off the debt. Islam basically allows a lien transaction where a person obtains goods by paying them first and then agrees between the debtor and the creditor provided that the creditor or borrower must provide guarantees to the debtor. The guarantee or marhun and the value of its use used as a guarantor is a right for the borrower which is not allowed to be used by the guarantor. Instead, there must be permission from the debtor or borrower.

Lempu’ Na Getteng as a Footing For The Professionalism of an Auditor Tenriwaru Tenriwaru; Rizkyah Herawaty; Edy Susanto
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Lempu’ na getteng which is a Bugis culture that aims to create humans who have the nature and attitude of being honest, firm and fearing God so this value has a very positive influence on the formation of the personality of each individual. This study was conducted to determine whether there is a relationship between the value of lempu’ nagetteng and the Code of Professional Ethics which is an indicator of an auditor being declared a professional. This study uses primary data obtained directly through direct interviews with several auditors at two Public Accounting Firm in Makassar City. The data collection method used is qualitative using an ethnographic approach. The research instruments that support this research are mobile phones, stationery and the researchers themselves. The results of this study indicate that if an auditor has met the criteria for lempu’ nagetteng, he has also reflected the professionalism stated in the Code of Professional Ethics.

The Effect of Price And Service Quality on Consumer Satisfaction With Purchasing Decisions As Mediating Variables on Alfamart Consumers Muinah Fadhilah; Agus Dwi Cahya; M. Jurais Ardiansyah
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

This study aims to determine the effect of price and service quality on consumer satisfaction with purchase decisions as a mediating variabel on Alfamart consumers. The sampling technique used the Lemeshow formula. Data were obtained by distributing questionnaires about price, service quality, purchasing decisions, and consumer satisfaction to 130 respondents. The data analysis technique in this study is the Structural Equation Model (SEM) using the AMOS application. The results showed: 1) Price and service quality had a positive and significant effect on consumer satisfaction at Alfamart consumers. 2) Price and Service Quality have a positive and significant effect on purchasing decisions for Alfamart consumers. 3) Price and Service Quality have a positive and significant effect on Alfamart consumer satisfaction through the buyer's decision variabel as an intervening variabel. 4) Purchase decisions affect consumer satisfaction at Alfamart consumers.

Profitability as a Review of Financial Performance (Case Study of PT. Gudang Garam Tbk) Windi Atriani; Anwar Anwar; Nurman Nurman
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

This research is to determine the financial performance of PT. Gudang Garam Tbk is reviewed from the profitability ratio per quarter of the 2019-2021 period. The type of research used in this study is descriptive quantitative. The profitability ratios used in this study are Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Asset (ROA), Return on Equity (ROE), and Earning Per Share (EPS). The results of the analysis show that the gross profit margin (GPM) financial performance of the company's financial performance is categorized as poor because it is below the average standard of industry size and for NPM, ROA, ROE and EPS is included in the very good category because it is above the average standard size of the cigarette company industry listed on the Indonesia Stock Exchange.

Reward System For Employee Creativity Kurniawaty Kurniawaty; Nurfatwa Andriani Yasin
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

This study aims to test the effect of the reward system on the creativity of employees at PT. Telkom Access Makassar Maintenance Unit as many as 80 people using the corelation analysis method. The study found that there is a positive and significant influence of the reaward system (intrinsic and extrinsic) on employee creativity. The largest corelation occurs between creativity and Bonus of 0.925 where bonus is one of the ectrinsic rewards, then the second largest corelation occurs between creativity and learning of 0.681, where this learning is one of the intrinsic rewards. Overall, all indifactors of intristic reward variables and ectrinsic rewards have a positive and significant influence on employee creativity. These findings suggest that intrinsic rewards and extrinsic rewards are significantly related to employee creativity, meaning the likelihood of employees to continue working and be more skilled in the company if employees are adequately paid, promoted at the right time and get the right learning.

Preparation of Financial Statements Based on SAK EMKM In Small Micro Enterprises And Menengah (MSMEs) Fostered By The Department of Agriculture, Marine Affairs and Parepare City Fishery Sri Rezky Handayani; Arfianty Arfianty; Yadi Arodhiskara
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

MSMEs are economic activities that play an important role in economic growth, maka if the MSME sector is disturbed then the national economy is also disturbed, As for the purpose ofthe study is 1). To find out the process of preparing financial reports for small and medium enterprises based on SAK EMKM on MSMEs "Coastal Tavern Group" Assisted by the Parepare City PKP Office. This research uses a qualitative type of research with a descriptive approach. The descriptive qualitative research used in this study is to describe and describe the Preparation of Financial Statements for Micro, Small and Medium Enterprises (MSMEs) based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in MSMEs "Coastal Tavern Groups" Assisted by the Parepare City PKP Office. The results of the study are 1). UMKM Kedai Pesisir Group does not have real or good financial recording reports because both employees and business owners do not understand about recording financial statements based on applicable Financial Accounting Standards, 2). UMKM Kedai Pesisir Group is known that the employees taken are housewives who do not have a job and do not understand about recording, lack of knowledge of the owner of the Coastal Tavern Group MSME regarding accounting standards in the preparation of financial statements. 3). MSME activities still focus on other activities as well as production and sales only, so the time to make financial reports is still very lacking.

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Sariana Damis

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Kampus II, Jl. Jend. Ahmad Yani KM. 6 Parepare Sulawesi Selatan 91131

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Sariana Damis

Contact Email sarianadamis@gmail.com

Phone +6282271039079

Journal Mail Official sarianadamis@gmail.com

Editorial Address Kampus II, Jl. Jend. Ahmad Yani KM. 6 Parepare Sulawesi Selatan 91131

Location Kota pare pare, Sulawesi selatan INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Sariana Damis

Contact Email
sarianadamis@gmail.com

Phone
+6282271039079

Journal Mail Official
sarianadamis@gmail.com

Editorial Address
Kampus II, Jl. Jend. Ahmad Yani KM. 6 Parepare Sulawesi Selatan 91131

Location
Kota pare pare,

Sulawesi selatan

INDONESIA