cover
Contact Name
Kurnia Suci Titih Angelina
Contact Email
ppm.sps@univpancasila.ac.id
Phone
+6281519642215
Journal Mail Official
ekobisman@univpancasila.ac.id
Editorial Address
Sekolah Pascasarjana Universitas Pancasila Jl. Borobudur No. 7, Jakarta Pusat, 10320
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
Ekobisman : Jurnal Ekonomi Bisnis Manajemen
Published by Universitas Pancasila
ISSN : 25284304     EISSN : 25979302     DOI : https://doi.org/10.35814/ekobisman
Core Subject : Economy, Social,
1) Micro and macro economics; 2) Marketing, Finance, Operational, Human Resources and Strategic Management; 3) Business Digital
Articles 4 Documents
Search results for , issue "Vol. 2 No. 3 (2018): APRIL" : 4 Documents clear
ANTECEDEN TERHADAP PENYERAPAN ANGGARAN BELANJA (Studi pada Satuan Kerja Badan Penelitian dan Pengembangan Kesehatan) Ayu Made Rai Astuti, Ida; Sadeli, Dadang; Hidayat, Nur
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 2 No. 3 (2018): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

The study aims to find out impacts of budget plan, budget implementation and internal control to budget absorption in Badan Litbangkes. The samples for this study are 112 informants from 16 working units. Data analysis was done using quantitative method with survey approach. The conclusion from partially tested variable is that budget plan and internal control variables are significantly influent to budget absorption. On the other hand, budget implementation does not significantly influent to budget absorption. Based on simultaneous test, all independent variables, significantly influent to budget absorption. This research is expected to provide solutions for better preparation of planning and managing finance.
PERBEDAAN EFISIENSI BANK UMUM KONVENSIONAL : PENDEKATAN DATA ENVELOPMENT ANALYSIS Agall Cahyadi, Razono; JMV. Mulyadi; Yusuf, Muhammad
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 2 No. 3 (2018): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

The purpose of this study was to analyze the efficiency differences between years and between groups of bank BOOKS, to analyze the influence of DEA input factors on the level of efficiency and to analyze the consistency of financial ratios to the efficiency level using the production approach and intermediation approach. This research method uses quantitative method with Data Envelopment Analysis (DEA) approach with production and intermediation approach as measured by program of MaxDEA 6.13. To test year-to-year differences and bank statements, researchers used different Kruskal Wallis and Mann Whitney U test as Post Hoc Test. The results of this study indicate that there is a significant difference between bank BUKU but there is no difference between years, not all input factors DEA affect the level of efficiency and financial ratios consistent with the efficiency in the DEA approach.
DETERMINAN VALUASI HARGA SAHAM DAN TINGKAT SUKU BUNGA PADA PERUSAHAAN PERDAGANGAN TERDAFTAR DI BURSA EFEK INDONESIA Laurentine Novenita, Maria; Anwar, Choirul; JMV Mulyadi
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 2 No. 3 (2018): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

This study aims to prove and explain that there is influence of Current Ratio, Dividend per Share, Return On Equity, Debt to Equity Ratio, Interest Rate SBI Moderate Current Ratio, Interest Rate SBI moderate Return On Equity to stock price at trading company in Indonesia Stock Exchange period 2011-2015.The research method used in this research is quantitative method, with multiple regression testing using classical assumption test before getting the best research model. Research variables used in this research are price as dependent variable, and Current Ratio, Dividend per Share, Return On Equity, Debt to Equity Ratio as independent variable and SBI Interest Rate rate as moderation. The number of purposive sampling as many as 16 companies as a sample and conducted for 5 years, so the total sample is 80. The results of this study indicate that there is a simultaneous relationship between Current Ratio, Dividend Share, Return On Equity, Debt To Equity Ratio, SBI Interest Rate moderate Current Ratio and Interest Rate SBI moderate Return On Equity to stock price, Adjusted R Square of 77.2% is explained by the independent variable that exists, the remaining 22.8% is influenced by other variables. Partially Current Ratio, Dividend Per Share, Debt To Equity Ratio influence significantly to stock price, this is indicated by level of significance that <0,05, while Return On Equity, Interest Rate SBI moderate Current Ratio and Interest Rate SBI moderate Return On Equity has no effect on stock price with significance level> 0,05.
DETERMINAN KUALITAS HASIL PEMERIKSAAN PAJAK MELALUI PENERAPAN NILAI-NILAI ETIK KEMENTERIAN KEUANGAN Ardi Susilo, Irawan; Parulian Ompusunggu, Arles; Djaddang, Syahril
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 2 No. 3 (2018): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

This research aims to examine and analyze the influence of tax auditor's competence and motivation toward tax audit quality, through the implementation of the "Ethical Values of Ministry of Finance" as mediation in The Regional Tax Office of Jakarta Selatan I. Data used in this research is primary data obtained through questionnaires from 143 tax auditors in eight tax offices located in The Regional Tax Office of Jakarta Selatan I as respondents. The data obtained were analyzed using Path Analysis using Linear Structural Relations (Lisrel) 8.80 software. The result of this research shows that tax auditor's competence have no significant influence on tax audit quality, while tax auditor's motivation have significant influence toward tax audit quality. In indirect relationship, both of tax auditor's competence and tax auditor's motivation have significant influence on tax audit quality, through the implementation of the "Ethical Values of Ministry of Finance". Implementation of the "Ethical Values of Ministry of Finance" directly also have significant influence on tax audit quality in The Regional Tax Office of Jakarta Selatan I.

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