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Jurnal Serambi Ekonomi dan Bisnis
  • serambi-ekonomi-dan-bisnis
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Published by Universitas Serambi Mekkah Aceh
ISSN : 2354970X     EISSN : -     DOI : https://doi.org/10.32672/jseb
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Fokus pada penelitian teoritis dan empiris dalam bidang ekonomi dan bisnis, terutama: 1. Pendidikan ekonomi 2. Ilmu ekonomi 3. Ekonomi regional 4. Ekonomi pariwisata 5. Ekonomi pertanian 6. Ekonomi lingkungan 7. Ekonomi publik 8. Keuangan dan perbankan 9. dan lain-lain.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 236 Documents
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Analisis Economic Value Added PT Garuda Indonesia (Persero) Tbk Muhammad Rizal
Jurnal Serambi Ekonomi dan Bisnis Vol 4, No 2 (2017): August
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v4i2.651

Abstract

This study aims to determine the financial performance. Garuda Indonesia Tbk by using Economic Value Added (EVA) during the period 2011 to 2015. The concept of Economic Value Added (EVA) measure a company's financial performance by taking into account the expectations of the funders and EVA is a measure that can stand on its own, does not require the existence of a comparison with similar companies in the industry. The data used in this study a financial statement data 2011-2015. Data analysis method used is the method of horizontal analysis, which compares the financial statements for some period of time. From the data analysis it can be seen that the calculation of EVA PT. Garuda  Indonesia (Persero) Tbk in 2011 to obtain the value of EVA respectively - Rp. 128 868 218 798, - USD. 164 386 022 040, - USD. 164 909 028 814, - USD. 632 771 636 094, and - Rp. 65,148,555,350. This shows that the management company has not been able to create a positive EVA or companies have not been able to create added value for its shareholders.
Entrepreneurial Characteristics, Motivation and Skills as Supporting Business Success Rivaldo Alessandro Azarya Paat; Hani Sirine
Jurnal Serambi Ekonomi dan Bisnis Vol 6, No 2 (2023): Agustus
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v6i2.6612

Abstract

Franchising is one way that can be done to provide business opportunities for business actors in the region. This study aims to find out what the characteristics, motivation and entrepreneurial skills are like as a support for the success of the Janji Jiwa Coffee Franchise business in Tomohon City. To achieve the research objectives, a qualitative approach was used by conducting online interviews with business owners, employees and customers. The results of this study indicate that business success can be seen from the addition of employees, increase in income, increase in the amount of production, increase in the number of means of production, job satisfaction, and consistency in work. The results of the study also found that there were indicators in entrepreneurial characteristics, such as attitude, character, intelligence, knowledge and consistency. Entrepreneurial motivation is measured through entrepreneurial encouragement, utilizing internal capacity, generating profits, and opening new jobs. The entrepreneurial skills can be seen from relational skills, decision-making skills, leadership skills, as well as managerial skills and creativity.
Tanggapan Pelanggan terhadap Pelayanan Hotel Oasis Banda Aceh Amrusi Amrusi; Nora Afriyanti
Jurnal Serambi Ekonomi dan Bisnis Vol 5, No 1 (2018): February
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v5i1.670

Abstract

This study aims to find out customer expectations for the services of Banda Aceh Hotel Oasis. The object in this study is the quality of service, and the subject is the Oasis Banda Aceh hotel. Sampling is done using the accidental sampling method. Samples of 30 respondents who were using the Oasis Hotel Banda Aceh lodging service at least 2 times. Data was obtained using questionnaires, and processed on average. The results of research for service reliability variables obtained an average response of 3.50 which is classified as good. For responsive service variables, the respondent's response is 3.63 which is relatively good. For the belief service variable, the respondent's response is 3.65 which is also relatively good. For the empathy variable, the value is 3.23 which is categorized as sufficient or adequate. The average tangible variable is assessed by consumers as 3.44, which means that the service in the tangible dimension given by the Banda Aceh Oasis Hotel is relatively standard or sufficient. Overall the quality of service at the Oasis Hotel Banda Aceh for the five dimensions is categorized as good with an average value of 3.50. To foster a sense of trust in customers, it is recommended that employees should always be given training so that they are capable and skilled in carrying out their duties.
Pengaruh Lamanya Jangka Waktu Audit dan Skeptisisme Profesional Auditor terhadap Kualitas Hasil Audit: Studi pada Auditor Inspektorat Aceh Mislinawati Mislinawati
Jurnal Serambi Ekonomi dan Bisnis Vol 4, No 2 (2017): August
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v4i2.652

Abstract

This research aims to explore the influence of the audit assignment duration and auditor's professional skepticism toward quality of audit result at the auditor inspectorate Aceh, both simultaneously and partially. The population of this research is the auditor inspectorate Aceh. This research applies a cencus method. The population of this study is 57 person. The analysis method used in this research is multiple regression analysis. The results of this research indicate that both simultaneously and partially, the audit assignment duration and auditor’s professional skepticism affect the quality of audit result.
ANALISIS PROSPEK DAN PENGEMBANGAN ASURANSI JIWA UNIT LINK SEBAGAI INSTRUMEN INVESTASI BAGI MASYARAKAT DI INDONESIA Jum'an Jum'an; Sulastri Sulastri
Jurnal Serambi Ekonomi dan Bisnis Vol 6, No 2 (2023): Agustus
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v6i2.6544

Abstract

 Perkembangan industri dan praktik asuransi di Indonesia kini menuju kearah yang lebih baik daripada sebelumnya. Dalam proses perkembangan yang dilalui dengan kristalisasi oleh waktu tersebut pemahaman, pembenahan, pemasaran, dan variasi produk menjadi semakin nyata. Asuransi kini tidak hanya bertujuan untuk mengalihkan risiko, tetapi juga sebagai sarana investasi. Perkembangan tersebut kini dapat dirasakan di Indonesia dengan hadirnya produk Asuransi Jiwa Unit Link yang memberikan dua manfaat sekaligus dalam satu polis, yaitu manfaat perlindungan serta manfaat investasi sesuai dengan dana investasi yang dipilih. Objek penelitian ini adalah produk Asuransi Jika Unit Link yang dari perusahaan perusahaan asuransi jiwa di Indonesia Jenis penelitian yang di gunakan dalam penulisan Karya Tulis ini adalah penelitian deskriptif kualitatif. Sumber data yang digunakan adalah data primer dan sekunder. Teknik penggumpulan data yaitu menggunakan studi lapangan dan studi kepustakaan. Dalam penelitian ini menggunakan analisis data kualitatif. Produk unit link diperkirakan akan kembali memberikan arah yang positif karena melihat dari sisi perencana keuangan bahwa Asuransi Jiwa khususnya Unit Link masih memiliki potensi yang cerah untuk kedepannya. Selain itu, Potensi imbal hasil investasi yang diberikan cukup menarik masyarakat untuk membeli produk tersebut yang menjadikan tingginya animo masyarakat terhadap asuransi unit link, dan hal ini memacu sebagian besar perusahaan asuransi jiwa saling berkompetisi dalam memasarkan asuransi unit link bahkan asuransi jiwa Unit Link menjadi bisnis utama perusahaan asuransi jiwa. Otoritas Jasa Keuangan (OJK) telah menerbitkan aturan penyesuaian pelaksanaan teknis pemasaran Produk Asuransi Unit Link dengan memanfaatkan sarana digital atau media elektronik.
Pengaruh Kompensasi terhadap Kinerja Karyawan pada PT. Pertamina (Persero) Unit Pemasaran I Cabang Banda Aceh Badaruddin Badaruddin
Jurnal Serambi Ekonomi dan Bisnis Vol 1, No 1 (2014): February
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v1i1.661

Abstract

Penelitian   ini  bertujuan   untuk   mengetahui   pengaruh   kompensasi   terhadap   kinerja karyawan  pada  PT.  Pertamina  (persero)  Unit  Pemasaran  I  Cabang  Banda  Aceh  baik secara parsial dan simultan. Responden penelitian sebanyak 54 orang karyawan instansi tersebut yang  diambil   dengan   menggunakan   metode   sensus.   Pengumpulan   data menggunakan  kuesioner  dan selanjutnya  data dianalisis  dengan menggunakan  peralatan statistik regresi linier berganda. Penelitian menemukan bahwa kompensasi  finansial dan kompensasi non  finansial  berpengaruh  positif  terhadap  kinerja  karyawan  pada  PT. Pertamina (persero) Unit Pemasaran I Cabang Banda Aceh. Semakin baik kompensasi finansial  dan  kompensasi  non  finansial  semakin  tinggi  pula  kinerja  kerja  karyawan tersebut.  Diantara  dua  variabel  independen  tersebut,  variabel  kompensasi  non finansial memiliki  pengaruh  paling  dominan  terhadap  kinerja  karyawan,  kemudian  diikuti  oleh variabel kompensasi finansial. Hasil  penggujian statistik menunjukkan nilai F hitung F tabel   (18.5123.183),  dan  nilai   t  hitung     t  tabel   kompensasi   finansial   sebesar (3.3242.005)  dan kompensai non finansial nilai t hitungt tabel sebesar (4.5022.005). Dengan demikian  dapat  disimpulkan  bahwa kompensasi  finansial  dan kompensasi  non finansial   secara   simultan maupun parsial berpengaruh   signifikan terhadap kinerja karyawan pada PT. Pertamina  (persero)  Unit  Pemasaran I Cabang Banda Aceh. Maka, hipotesis  Ha  diterima  dan  sebaliknya  hipotesis  Ho  ditolak.  Kesimpulan  yang  dapat diambil  dari penelitian  ini adalah  kinerja karyawan  pada PT. Pertamina  (persero)  Unit Pemasaran I Cabang Banda Aceh secara nyata dipengaruhi oleh kompensasi finansial dan kompensasi non finansial. Karena itu, PT. Pertamina (persero) Unit Pemasaran I Cabang Banda Aceh  sebaiknya   lebih   memperhatikan   kompensasi   yang   diberikan   kepada karyawan  dan  kenyamanan   lingkungan   kerja  perlu  ditingkatkan   lagi  agar kinerja karyawan dapat meningkat.
Kedudukan dan Peranan Panglima Laot dalam Masyarakat Nelayan di Lhok Krueng Raya Aceh Besar (1978-2011) Mujiburrahman Mujiburrahman
Jurnal Serambi Ekonomi dan Bisnis Vol 4, No 2 (2017): August
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v4i2.653

Abstract

The purpose of this research is: (1) to know and examine the position and authority of Panglima Laot in fishing communities in Lhok Krueng Raya. (2) to know and examine the change of position and authority of Panglima Laot in fishing communities in Lhok Krueng Raya in 1978-2011. This study the authors used descriptive qualitative method that is descriptive answers observation and interviews from informants. The results of this study are: (1) the position of Panglima Laot in fishing communities in Lhok Krueng Raya as the top leader of indigenous laot community, is a prominent person among the fishermen. The authority of Panglima Laot to adjudicate disputes or disputes between fishermen is based on the prevailing customs. (2) the change of the position and role of Panglima Laot in Lhok Krueng Raya Aceh Besar as follows: in the past Panglima Laot played a role as a leader in the life of fishermen society, in the present time also still play a role in upholding custom law laot. The decreasing role of Panglima Laot is influenced by technological advances, change of views toward values by advanced education level and increasingly advanced awareness and understanding of religion.
Pengaruh Sumber Daya Manusia, Standar Akuntansi Pemerintah dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Manokwari Sandi H. Pasaribu
Jurnal Serambi Ekonomi dan Bisnis Vol 6, No 2 (2023): Agustus
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v6i2.6613

Abstract

Financial reports are products produced by accounting diciplines as a form of responsibility for the presentation of financial statements. Report Regional Government Finance (LKPD) is intended to meet general objectives fincancial reporting, as well as to meet the special needs of users. This study aims to determine the effect of government accounting standards, internal control system, human resource competency and style leadership on the quality of local government financial report. Sample used in this study BPKAD in Manokwari District, Method sampling used is purposive sampling with a sample as many as 50 respondents. Hypothesis testing is done by using analysis multiple regression. The results showed that human resources, government accounting standards and internal control system have a positive effect on the quality of local government financial reports.
Dampak keberadaan PT Socfindo Lae Butar terhadap Masyarakat di Desa Rimo dan Desa Lae Butar Kabupaten Aceh Singkil Agusra Agusra; Ruaida Ruaida; Zulfadli Zulfadli
Jurnal Serambi Ekonomi dan Bisnis Vol 5, No 1 (2018): February
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v5i1.671

Abstract

This research aim to find out the impact of the existence of PT Socfindo Lae Butar to the community in Rimo Village and Lae Butar Village. Specifically, this study aims to find out: (1) public response regarding the existence of PT Socfindo Lae Butar and (2) to see the positive impact and negative impact of PT Socfindo Lae Butar existence. This research uses qualitative approach in the form of descriptive. This research data comes from people who have been determined by the author, with criteria representing government apparatus, public figures, employees of PT Socfindo Lae Butar and Rimo Village community and Lae Butar Village. While the data collection is done by interview and observation. Based on the results of data analysis findings of this study can be put forward as follows. First, the public response to the existence of PT Socfindo Lae Butar is seen from the negative aspect, (1) the community considers that the existence of PT Socfindo Lae Butar still has not benefited the local people especially Rimo Village and Lae Butar Village. (2) the company's environment still has a negative impact, especially from air pollution either from the smell of waste or from the smoke of the factory. (3) noise. (4) the existence of companies that are not strategic. (5) lack of employment especially for Rimo villagers and Lae Butar Village. (6) the company's CSR implementation to society is not yet clear. Second, public response to the existence of PT Socfindo Lae Butar seen from the positive aspects. (1) the public can open a business in the company environment. (2) expanding employment. (3) can reduce unemployment. (4) improving economic outcomes of the population. (5) the existence of corporate CSR, but needs to be improved again. The conclusion of this research is, that the existence of PT Socfindo Lae Butar greater negative influence compared with positive influence.
Perubahan Struktur Ekonomi Kabupaten Aceh Utara, Kabupaten Bireuen dan Kota Lhokseumawe Martahadi Martahadi
Jurnal Serambi Ekonomi dan Bisnis Vol 1, No 1 (2014): February
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v1i1.657

Abstract

Penelitian ini bertujuan untuk mengetahui perubahan struktur ekonomi regional Kabupaten Aceh Utara, Kabupaten Bireuen dan Kota Lhokseumawe yang diindikasikan dengan pergeseran posisi keunggulan kompetitif dan spesialisasi daerah. Penelitian ini menggunakan formula shift-share Esteban Marquilas. Hasil penelitian menemukan bahwa selama periode 2002-2008 struktur ekonomi Kabupaten Aceh Utara mengalami pergeseran dalam sektor pertanian, yang bergeser dari posisi keunggulan kompetitif dan tidak berspesialisasi pada awal tahun observasi menjadi memiliki keunggulan kompetitif dan berspesialisasi pada tahun akhir observasi. Sedangkan pada tingkat sub sektor terdapat 6 (enam) sub sektor yang mengalami pergeseran posisi serupa, yaitu: sub sektor kehutanan, sub sektor perikanan, sub sektor air bersih, sub sektor bank, sub sektor jasa penunjang angkutan dan sub sektor jasa perorangan dan rumah tangga. Di Kota Lhokseumawe hanya sektor jasa-jasa yang mengalami pergeseran dari posisi tidak kompetitif dan berspesialisasi pada awal tahun observasi menjadi tidak kompetitif dan tidak berspesialisasi pada akhir tahun observasi. Sebaliknya, sektor-sektor ekonomi di Kabupaten Bireuen tidak mengalami pergeseran posisi dari efek alokasi, tetapi pada tingkat sub sektor terjadi pergeseran posisi pada sub sektor jasa perusahaan dari posisi tidak memiliki keunggulan kompetitif dan berspesialisasi menjadi tidak memiliki keunggulan kompetitif dan tidak berspesialisasi.

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