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Jurnal Ekonomi dan Bisnis
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 30218365     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi dan Bisnis adalah jurnal yang menerbitkan hasil penelitian, baik kajian teori maupun lapangan, baik secara umum maupun secara khusus yang berkaitan dengan bidang ekonomi dan bisnis.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol. 1 No. 4 (2023): September" : 14 Documents clear
ANALISIS PELAKSANAAN RESCHEDULING PEMBIAYAAN MURABAHAHPADA PT BPRS HAJI MISKIN PANDAI SIKEK Yesti Marisa; Novera Martilova
Jurnal Ekonomi dan Bisnis Vol. 1 No. 4 (2023): September
Publisher : ADISAM PUBLISHER

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Abstract

The goal of this research is to prevent PT BPRS Haji Miskin Pandai Sikek from losing money on loans to banks and clients. This study employs a qualitative descriptive technique, which is a kind of inquiry that generates illustrative information by way of participants' own words or by direct observation of their actions in the field. The study's findings suggest that the causes of financial difficulties lie within the organisation. originating from the bank itself in analyzing financing that is not thorough and also caused by external factors originating from customers who are less able to manage operations. The rescheduling is carried out by the customer submitting a rescheduling to the BPRS Haji Miskin marketing party and the customer preparing a rescheduling submission requirement document in the form of the latest proof of income showing that the customer has experienced a decline and submitting it to the bank. After the customer submits the required documents to the bank, the marketing and internal audit departments will conduct a survey and analyze reliability of the customer's information in question. If the submitted documents have been declared complete and meet the criteria and have been approved by the committee, branch head and director, a rescheduling process can be carried out.
ANALISIS STRATEGI PENGEMBANGAN BISNIS JASA ETALASE DALAM PERSPEKTIF EKONOMI ISLAM PADA TOKO SEMOGA JAYA GROUP DI KECAMATAN IV NAGARI KABUPATEN SIJUNJUNG Yelvi Andriani; Novera Martilova
Jurnal Ekonomi dan Bisnis Vol. 1 No. 4 (2023): September
Publisher : ADISAM PUBLISHER

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The purpose of this study was to find out and analyze how the SWOT analysis of the storefront service business in the Harapan Jaya Group in IV Nagari District, Sijunjung Regency and to find out and analyze the business development strategy analysis for storefront services in a sharia perspective in the hopefully jaya group store in IV Nagari District, District Sijjung. Based on the results of research conducted using SWOT analysis, the strategy used is the S-O (Strengths-Opportunities) strategy with a score of 4.35, using opportunities to minimize existing opportunities, namely: maintaining product quality and adjusting product quality to market demands so that customers have more confidence and loyal to the products provided by the May Jaya Group store, and always prioritizes the wishes of customers so that customers are satisfied with what the May Jaya Group store provides. The business development strategies implemented by the Selamat Jaya Group store are: innovating, choosing the right location, improving product quality, and prioritizing customer service. Of these strategies, there is a strategy that has the most influence on the May Jaya Group Store, namely the strategy to improve product quality. From the business development strategy carried out by the Harapan Jaya Group, there are obstacles in running its business, namely: Promoting a product and a lack of human resources.
PENGARUH EPS, CR, DAN KURS TERHADAP RETURN SAHAM SUB SEKTOR FOOD AND BEVERAGE PERIODE 2018– 2022 Lisa Laelatul Amalia; Renea Shinta Aminda; Immas Nurhayati
Jurnal Ekonomi dan Bisnis Vol. 1 No. 4 (2023): September
Publisher : ADISAM PUBLISHER

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The purpose of this study was to determine Earning Per Share (EPS), Current Ratio (CR), and Exchange Rates have an effect both partially and simultaneously on the Stock Return of the Food and Beverage sub-sector listed on the IDX for the period 2018 - 2022. The research sample was 10 companies with 50 observation data in the food and beverage sub-sector listed on the IDX. The analysis method used is quantitative method with test analysis using eviews10 with multiple linear regression panel data with the best model Fixed Effect Model (FEM). Based on the partial test results (t test), it shows that EPS has a significant effect on Stock Returns, the CR variable has no effect on Stock Returns and the Exchange Rate variable has no effect on Stock Returns. The test results simultaneously show that Earning Per Share, Current Ratio, and Exchange Rate have a significant effect on Stock Returns. From this study, profitability information is considered important by companies because this information can be a signal for investors in making transactions and the company's profitability will reflect the company's stock return.
PENGARUH KONSERVATISME AKUNTANSI DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE: (Studi Kasus Pada Perusahaan Indeks LQ45 Periode 2015-2021) Indah Febriandini; Ilham Illahi
Jurnal Ekonomi dan Bisnis Vol. 1 No. 4 (2023): September
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This research aims to find out and analyze how much influence accounting conservatism and audit committees have on tax avoidance. The population in this research is the LQ45 Index companies listed on the Indonesia Stock Exchange (BEI) in 2015-2021, namely 22 companies, using a purposive sampling method. The data used is secondary data obtained from the Indonesian Stock Exchange (BEI) via the Idx website. In this research, 2 independent variables are used, namely Accounting Conservatism and Audit Committee, while the dependent variable is Tax Avoidance. The method used in this research uses Descriptive Statistical Tests, Classical Assumption Tests, multiple regression analysis, determinant coefficient tests and hypothesis tests. The research results prove that the first hypothesis of accounting conservatism has no effect on tax avoidance as evidenced by a large significant value of 0.05, namely 0.721 > 0.05. The second hypothesis shows that the audit committee has a negative effect on tax avoidance as evidenced by a small significant value of 0.05, namely 0.043 < 0.05 and seen from the t value which is negative, the audit committee has a negative effect on tax avoidance. The third hypothesis shows that accounting conservatism and the audit committee together have a significant effect on tax avoidance as evidenced by a significant value of 0.023 < 0.05. The results of the R2 determinant coefficient test show an R square value of 0.712 or 71.2%, this means that the independent variables, namely accounting conservatism and the audit committee, have an influence of 71.2% on the dependent variable, namely tax avoidance, while 28.8% is influenced by other variables.
PENGARUH KAPITAL, UPAH KARYAWAN DAN BAHAN BAKU TERHADAP TINGKAT PENDAPATAN USAHA TAUKI DI PADANG BRAHRANG : (Studi Kasus di UD Tauki Padang Brahrang) Nur Aliah; Budi Abdullah; Gadis Arniyati Athar
Jurnal Ekonomi dan Bisnis Vol. 1 No. 4 (2023): September
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This research aims to determine the influence of capital, labor and raw materials on the level of income of the Tauki business in Padang Brahrang and to determine the factors that most influence the increase in income of the Tauki business. The results of this research are the results of the t test for the capital variable (X1) obtained tcount of 0.328 with a probability of 0.746. The probability value is smaller than 0.05. Using a significance (α) of 0.05, the ttable value is 2.055. Thus tcount (0.328) < ttable (2.055). Shows that there is no positive and significant influence between capital (X1) on the income level of the tauki business at UD Tauki Padang Brahrang, Binjai City. The results of the t test for the employee wage variable (X2) obtained a tcount of 2.128 with a probability of 0.043. The probability value is smaller than 0.05 by using a significance (α) of 0.05, then the tcount value is 2.055. Thus tcount (2.128) > ttable (2.005). Shows that there is a positive and significant influence between employee wages (X2) on the income level of the tauki business at UD Tauki Padang Brahrang, Binjai City. The results of the t test for the raw material variable (X3) obtained a t count of 2.944 with a probability of 0.007. The probability value is smaller than 0.05. Using a significance (α) of 0.05, the ttable value is 2.055. Thus tcount (2.944) > ttable (2.055). Shows that there is a positive and significant influence between raw materials (X3) on the income level of the tauki business at UD Tauki Padang Brahrang, Binjai City. The results of the coefficient of determination test (r2) obtained a coefficient value of 0.772, meaning that 77.2% of the factors influencing the income level of the tauki business at UD Tauki Padang Brahrang can be explained by capital factors, employee wages and raw materials. Meanwhile, 22.8% (100%-77.2%) was explained by other factors not examined by researchers.
ANALISIS PENGARUH AKSESIBILITAS DAN INFORMASI TERHADAP MINAT WISATAWAN BERKUNJUNG KE OBJEK WISATA PUNCAK TARUKO, KOTO GADANG, KECAMATAN IV KOTO, KABUPATEN AGAM, SUMATERA BARAT Reza Rezita; Novera Martilova
Jurnal Ekonomi dan Bisnis Vol. 1 No. 4 (2023): September
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This study aims to determine whether accessibility and information affect the interest of tourists visiting the tourist attraction Puncak Taruko Koto Gadang, District IV Koto, Agam Regency, West Sumatra. The type of research used is the type of quantitative research (quantitative methods). Data collection techniques are carried out using questionnaires. The population in this study is all tourists who have visited the Taruko Peak tourist attraction by sampling using a non-probability sampling method with purposive sampling techniques with a sample of 100 respondents. Based on the results of the study, it shows that accessibility variables have a significant effect on tourist interest with a calculated t value > t table (2.742 > 1.985) and a significant value of 0.004 < 0.05 with a coefficient value of 0.075. Furthermore, information also has a significant effect on tourist interest, with a calculated t value greater than the table t (3.365 > 1.985) and a significant value of 0.001 < 0.05 with a coefficient value of 0.305. Accessibility and information have a significant effect on tourist interest in visiting Taruko Peak attractions based on the F test with f-count > f-table (6,260 > 3.10). The contribution of accessibility and information variables to tourist interest of 0.413 or 41.3% is in the medium category.
ANALISIS KELAYAKAN USAHA PADA BENGKEL BAN MOBIL GRACIA DI KABUPATEN MIMIKA Andreas Kapitan Teluma; Tri Apriyono
Jurnal Ekonomi dan Bisnis Vol. 1 No. 4 (2023): September
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This research aims to determine the business feasibility of the Gracia Car Tire Workshop owned by Mr. Knisius Fobia. The research method used is a descriptive research method, for data collection in this research the methods used are observation, interviews and documentation. The analysis instrument used to determine the business feasibility of the Gracia Car Tire Workshop is an analysis of the financial aspects of Revenue Cost Ratio (R/C Ratio) and Benefit Cost Ratio (B/C Ratio). The results of this research show that the Revenue Cost Ratio at the Gracia Car Tire Repair Business is said to be financially feasible from the Revenue Cost Ratio (R/C Ratio) calculation, while from the Benefit Cost Ratio (B/C Ratio) calculation it is said to be not feasible.
PENGARUH AKTIVA PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP EARNING MANAGEMENT: (Studi Kasus pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang terdafar di Bursa Efek Indonesia (BEI) Tahun 2019-2022) Erlinda Ayu Mufadilah; Ahmad Yani; Dewi Wungkus Antasari
Jurnal Ekonomi dan Bisnis Vol. 1 No. 4 (2023): September
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Companies currently have to face intense competition to survive in the global market, especially Indonesian manufacturing companies. Financial reports are a type of data used to evaluate the performance and financial stability of a company. This study examines the automotive components and components sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The automotive industry is one sub- sector of a multi-industry business, and its goal is to design, develop, build, market and sell motorized vehicles. This research is an associative quantitative research that aims to determine the effect between variables. The data in this study were obtained through financial reports listed on the Indonesia Stock Exchange. The sample technique used is purposive sampling. The research was conducted in the automotive and component sub-sector manufacturing companies in 2019-2022. The results showed that deferred tax assets (X1) had a significant effect on earning management (Y), deferred tax expenses (X2) had a significant effect on earning management (Y), deferred tax assets (X1) and deferred tax expenses (X2) ) had a significant effect on earnings management (Y). Based on these calculations, the variables of deferred tax assets (X1) and deferred tax liabilities (X2) have a simultaneous effect on earnings management (Y), which is equal to 28.8%. The rest (100% - 28.8% = 71.2%) is influenced by variousfactors.
ANALISIS PENGARUH EKUITAS MEREK TERHADAP KEPUTUSAN PEMBELIAN MOBIL CITY CAR DAIHATSU AYLA KATEGORI LOW COST GREEN CAR (LCGC): (Studi Kasus PT Serba Mulia Auto di Kabupaten Mimika) Christy Mononutu; Siske Tontong
Jurnal Ekonomi dan Bisnis Vol. 1 No. 4 (2023): September
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This research aims to determine the influence of brand equity on purchasing decisions for the Daihatsu Ayla city car in the low cost green car (LCGC) category in Mimika Regency. The method used is the associative method, namely the method used to determine the relationship between two or more variables. The population in this study were consumers or users of the Daihatsu Ayla city car in the low cost green car (LCGC) category with a sample of 60 respondents. Sampling used a simple random sampling technique. Data collection techniques use interview techniques, questionnaires and literature studies. To test the data in this research using validity tests and reliability tests. The data analysis technique used in this research is multiple linear regression analysis technique. The results of this study show that brand awareness (X1), brand association (X2), and perceived quality (X3) have a significant effect on the decision to purchase the Daihatsu Ayla city car in the low cost green car (LCGC) category, while brand loyalty (X4) has no effect.
PENGARUH SMS BANKING, MOBILE BANKING, FASILITAS AUTOMATED TELLER MACHINE (ATM) TERHADAP KEPUASAN NASABAH PADA PT BANK BRI UNIT RIMBO ILIR Mayroza Wiska; Kelik Purwanto; Nadya Vitaloka
Jurnal Ekonomi dan Bisnis Vol. 1 No. 4 (2023): September
Publisher : ADISAM PUBLISHER

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The purpose of this study was to determine and analyse the effect of the quality of SMS Banking, Mobile Banking, and Automatic Teller Machine (ATM) Facilities on customer satisfaction at PT. Bank BRI Unit Rimbo Ilir. This research is a type of quantitative research. The population in this study are customer who use SMS Banking, Mobile Banking, and Automatic Teller Machine (ATM) facilities at PT. Bank BRI Unit Rimbo Ilir. The sampling methods in this study usea non-probability sampling. The number of sampels in this study were 100 respondents, with a population of all customers of PT. Bank BRI Unit Rimgo Ilir that uses SMS Banking, Mobile Banking and ATM Facilities. The methods in this research are questionnaries and documentation studies. The data analysis method used descriptive statistical methods and quantitative. The data analysis method used descriptive statistical methods and quantitative methods, namely multiple linear regression analysis with a significant level of 0,05. F test results indicate that SMS Banking, Mobile Banking, and Automatic Teller Machine (ATM) facilities simultaneously have a positive and significant effect on customer satisfaction at PT. Bank BRI Unti Rimbo Ilir. Based on the coefficient of determination (R²) shows that the Adjusted R Square value 0,802 means 80,2%. Customer satisfaction factor can be explained by SMS Baning Mobile Banking, and Automatic Teller Machine (ATM) facilities. While the remaining 19,8% is explained by other factor that cannot be investigated this study.

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