cover
Contact Name
Untung Eko Setyasari
Contact Email
ekobima@plb.ac.id
Phone
+6282294677779
Journal Mail Official
ekobima@plb.ac.id
Editorial Address
Jl.Ir.H.Juanda No.106 KM.2, Panglayungan, Cipedes, Kota Tasikmalaya, Jawa Barat, 46151
Location
Kota bandung,
Jawa barat
INDONESIA
EKOBIMA Ekonomi Bisnis dan Manajemen
ISSN : -     EISSN : 30261996     DOI : -
EKOBIMA : Jurnal Ekonomi Bisnis Dan Manajemen adalah berisi kajian hasil penelitian tentang Ekonomi, Bisnis dan Manajemen, diterbitkan oleh 2 (dua) kali dalam satu tahun pada bulan Juni dan Desember.
Articles 55 Documents
Sistem Bagi Hasil Terhadap Pengelolaan Badan Usaha Milik Desa (Studi pada BUMDesa Karang Anyar Langsa Aceh) Tarlis, Andi; Agustina, Zera
EKOBIMA Vol. 2 No. 2 (2024): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Desember 2024
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v2i2.2169

Abstract

Indonesia is a country whose territory is divided into provincial areas. Provincial areas are further divided into Regency and City areas. Each Province, Regency, and City area has a regional government regulated by Law. The study entitled Profit Sharing System for the Management of Village-Owned Enterprises Study on BUMDesa Karang Anyar Langsa Aceh). The objectives of the study are: 1) to determine the effectiveness of the management of Village-Owned Enterprises in Karang Anyar Village, Aceh Province. 2) to determine the profit sharing system for the management of Village-Owned Enterprises in Karang Anyar Village, Aceh Province. The results of the study are 1) in its implementation, the management of Karang Anyar Village-Owned Enterprises has been running well, such as in Planning, namely the management of Village-Owned Enterprises has planned all Village-Owned Enterprise programs carefully, in organizing all managers of Village-Owned Enterprises have carried out the duties of each of their responsibilities well, in its implementation, Village-Owned Enterprises have been effective in running Village-Owned Enterprise programs even though there are still some obstacles, and in the evaluation, 2) the presence of Village-Owned Enterprises in the Karang Anyar Village community has become a forum for the community's economy and is able to empower the community and reduce unemployment among the Karang Anyar community, especially in Langsa City, this is proven by the community being involved in making activities such as chips businesses, tempeh businesses and others.
Implementasi SAK ETAP Pada Laporan Keuangan Koperasi Konsumen Politeknik Elpetigai Tasikmalaya Yuliani, Elfin
EKOBIMA Vol. 2 No. 2 (2024): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Desember 2024
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v2i2.2170

Abstract

This study aims to analyze the suitability of the Financial Statements Implementation of the Consumer Cooperatives of the Tasikmalaya Polytechnic Elpetigai (KOPELTAS) with SAK ETAP (2016 Edition). Data were collected using documentation and interviews. After the data is collected, a descriptive analysis is carried out starting with a comparison between the sample financial statements and SAK ETAP (2016 Edition). Based on the results of the analysis, it shows that the Consumer Cooperative of Tasikmalaya Elpetigai Polytechnic (KOPELTAS) is not accordance with SAK ETAP, because it does not present a tax expense account on the income statement, there is a double record in the retained earnings reserve account which should be closed every year, then it is proven that it does not prepare a Cash Flows Statement that should be made each reporting period.
Analisis Sistem Pengendalian Internal Pada PT Kalbe Farma Tbk Melalui Pendekatan COSO Framework Permatasari, Santi
EKOBIMA Vol. 2 No. 2 (2024): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Desember 2024
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v2i2.2174

Abstract

PT Kalbe Farma Tbk is one of the companies listed on the Indonesia Stock Exchange (IDX). PT Kalbe Farma Tbk was established in 1966, has come a long way from its beginnings as a pharmaceutical business managed in the garage of the founder's house in the North Jakarta area. The company must actively make improvements to the parts that are the weak points of the company in order to achieve the company's ultimate goal. Maintenance or supervision is needed so that the company can continue to grow. The improvements and supervision that the company can make stem from the internal controls that the company has implemented. Internal control is a process designed by a business unit or company with the aim of achieving company efficiency and effectiveness. Based on the description above, the author is interested in analyzing the internal control system at PT Kalbe Farma Tbk using an approache, namely COSO Framework. By analyzing the internal control system using an approache COSO Framework, it is hoped that it can understand element of COSO Framework to be analyzed.
Analisis Sistem Informasi Akuntasi Pembelian Dan Penjualan Pada PT. Niaga Redja Abadi Tasikmalaya (Bengkel AHASS Niaga Redja Abadi) Shofa, Gina Kamila; Indriani Pratami, Eggi
EKOBIMA Vol. 2 No. 2 (2024): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Desember 2024
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v2i2.2175

Abstract

The purpose of this study was to analyze the implementation of the buying and selling accounting information system at the AHASS Niaga Redja Abadi Motor Workshop by using the theory of PIECES analysis. This theory is used to identify problems in accounting information systems that are implemented based on several aspects, namely performance, information, economy, security, efficiency and customer service. Redja Abadi's AHASS Commercial Workshop was chosen as the object of this study. Implementation of buying and selling SIA at the AHASS Niaga Redja Abadi Workshop on the six aspects used, three of which were assessed as meeting the PIECES theory standards. Aspects that are considered to have met the standards are aspects of performance, control and customer service, while those that have not met the standards are economic, information and efficiency aspects.
Evolution Of Economics Macro Monika Sutarsa; Andi Usmar
EKOBIMA Vol. 1 No. 1 (2023): EKOBIMA : Jurnal Ekonomi Bisnis Dan Manajemen - Juni 2023
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v1i1.2233

Abstract

Macroeconomics is a branch of economics that studies the overall economic system, including economic growth, unemployment, inflation and others. In the 21st century, macroeconomics continues to develop with the emergence of modern macroeconomic theory that emphasizes the role of monetary and fiscal policies in regulating the economy. In addition, technological developments and epidemics also affect macroeconomic developments in the world. This study aims to analyze economic development from the time of the Prophet and the Khulafa Al-Rasyidin (7th century) to the present. The method used in this study is a qualitative descriptive method by collecting secondary data from various related sources. Then the data is analyzed using a comparative method to find out what economic developments have occurred from the time of the Prophet and the Caliph until now. Thus, the evolution of the world's macro-economy has undergone many changes from the 7th century to the present, especially in the prevailing economic system, the factors influencing economic growth, and the ways in which people govern and manage resources.
Pengaruh Gaya Kepemimpinan Terhadap Produktivitas Kerja Karyawan Dinas KOPERINDAG Kabupaten Tasikmalaya Gumilar, Vera Cahya; Bayu; Sofyan, Verra Rosyalia Widia
EKOBIMA Vol. 3 No. 1 (2025): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2025
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v3i1.2266

Abstract

The problem in this research is Leadership Style with the aim of finding out the leadership style used by the agency, the productivity achieved by employees the magnitude of the influence.The research method used is a descriptive method of analysis with data collection techniques used: observation, interviews, distribution of questionnaires, literature studies and documentation studies. The population taken was 55 people. Sampling uses a saturated sample or better known as a census because it looks at the total population that can be reached by the author. From the results of data analysis, a simple linear regression equation was obtained Ŷ=39.34 + 0.57X, meaning that the Leadership Style applied by the Tasikmalaya Regency KOPERINDAG Service has a direct relationship with employee work productivity. Where if the leadership style increases once, employee work productivity will increase by 0.57 times. From the results of the correlation test, it was obtained that the value r = 0.50, which means that the leadership style used by the KOPERINDAG Service has a moderate relationship to the work productivity of the employees of the Tasikmalaya Regency KOPERINDAG Service. The results of the determination and non-determination tests show that the influence of leadership style on employee work productivity is 25%, while the remaining 75% is due to other factors. To test the hypothesis proposed, the author uses the t test by comparing the t count with t table.
Pengaruh Return On Asset (ROA) Terhadap Harga Saham Pada Perusahaan Retail Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 Lia Lestari, Helma; Nugraha Irawan S, Rama; Kurniadi, Yudi
EKOBIMA Vol. 3 No. 1 (2025): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2025
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v3i1.2361

Abstract

This study aims to determine and analyze the effect of Return On Assets on stock prices in Retail Companies Listed on the Indonesia Stock Exchange for the 2018 - 2020 period. The population in this research is a company engaged in retail that are listed on the Indonesia Stock Exchange for the 2018-2020 period. The sample in this study was taken using purposive sampling method. A total of 30 company annual reports have been analyzed using simple linear regression analysis. The results showed that Return On Assets had an effect on stock prices.
Pengaruh Kualitas Pelayanan Dan Fasilitas Terhadap Kepuasan Pelanggan Pada Divisi Servis Auto2000 Cirebon Imas, Imas; Sutiyajaya, Lulu; Tirto Santoso, Pangestu
EKOBIMA Vol. 3 No. 1 (2025): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2025
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v3i1.2378

Abstract

This study aims to determine the effect of service quality and facilities partially or simultaneously on customer satisfaction in the Auto2000 Cirebon Service Division, the population in this study is customers who have used services or replacement spare parts at the Auto2000 Cirebon Service workshop and samples taken by 93 respondents. The method in this study uses questionnaires.
Sistem Informasi Akuntansi Penjualan Kredit Pada Yamaha Deta Singaparna Siti Wahyuni, Ayu; Sofyan, Harnavela; Kausar Rahman, Lutfi
EKOBIMA Vol. 3 No. 1 (2025): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2025
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v3i1.2475

Abstract

This study aims to determine how the implementation of the credit sales system at Yamaha Deta Singaparna Company in handling a sales transaction carried out on credit. The system is designed to provide convenience and speed in processing transactions carried out repeatedly by the company. The method used in this study is a descriptive qualitative method that will provide a description in the form of an overview of the credit sales information system running at Yamaha Deta Singaparna. A review of the implementation of the credit sales information system in this company can be said to have not been implemented well enough, that there are employees who perform several job functions concurrently, the availability of goods that are not recorded in detail, documents that are not yet effective for use, not filing documents properly, approval of the branch head for sales transactions that are still in the form of action approvals by not including documents to be authorized, and each section does not have a document archive, in addition, the document does not have a printed sequence number which aims to ensure that transactions can be monitored through documents used as a medium for recording transactions
Pengaruh Current Ratio Terhadap Pertumbuhan Laba Pada PT Surya Citra Media, Tbk Spariyana, Pery; Munggaran, Rangga; Wirasujatma, Muis
EKOBIMA Vol. 3 No. 1 (2025): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2025
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v3i1.2514

Abstract

This study aims to determine how much influence the Current Ratio (CR) has on profit growth at PT Surya Citra Media, Tbk. The variable in this study are Current Ratio (X) and profit growth (Y). The population includes all quarterly financial reports at PT Surya Citra Media and the sample of this studi is quarterly financial reports for the last five years 2018-2022. The techniques used are documentation and literature review. The data analysis techniques used in this study are Simple Regressions Analysis, Normality Test, Heteroscedasticity Test, and Autocracy Test. The result of the studi indicate that the Current Ratio (CR) has no effect on Profit Growth