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Irsan
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irsan@unisti.ac.id
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+6281367089674
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INDONESIA
Jurnal EKOBIS (Kajian Ekonomi dan Bisnis)
ISSN : 26143631     EISSN : 27209466     DOI : -
Jurnal EKOBIS (Kajian Ekonomi dan Bisnis) merupakan salah satu wadah bagi dosen dan akademisi untuk mempublikasikan artikel ilmiah mereka. Jurnal EKOBIS menghadirkan kajian-kajian analisis dan kritis pada bidang Ekonomi, Manajemen, Bisnis, Akuntansi, dan Keuangan. Jurnal EKOBIS diharapkan mampu menjadi salah satu sumbangsih penting dari Fakultas Ekonomi Universitas Sjakhyakirti Palembang bagi pengembangan aktivitas penelitian dosen serta pengayaan ilmu pengetahuan di bidang ekonomi.
Articles 8 Documents
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Pengaruh Budaya Organisasi Terhadap Kinerja Karyawan Pada PT Wahana Semesta Citra Banyuasin Riri Hanifa; Randu Rendra Beligi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021)
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The purpose of this study was to determine the effect of organizational culture on employee performance at PT. Wahana Semesta Citra Banyuasin. The analytical method used is data analysis method (validation test and reliability test), normality test, simple regression analysis, and coefficient of determination analysis/R². The results showed that the validation test of organizational culture variables and the validation test of performance variables at the critical value for the sample at a significant level of 5% was 0.304, indicating that all questions were valid, because the value was > 0.304. Thus the measuring instrument used in this study is suitable for measuring organizational culture variables and performance variables. The reliability test shows that all variables are reliable, because Cronbach's Alpha > 0.60. The results of the regression analysis are Y = 4,564 + 0,957 X. The meaning of the equation: (1) Constant (β) is 4,564, meaning that without the Organizational Culture Variable (X), the magnitude of the Performance Variable (Y) is 4,564. (2) Organizational culture variable (X1) 0.957, has a positive regression coefficient. These results indicate that an increase in the organizational culture variable (X) will be accompanied by an increase in the performance variable (Y). Based on the data normality test, it is known that all data are normally distributed. It is known from the value of Asym. Sig (2-tailed) all variables, namely organizational culture and performance variables, are greater than 0.05 or 5%. From the results of the coefficient of determination (R²) test, the R Square value is 0.734 or 73.4%. This shows that the performance of employees at PT. Wahana Semesta Citra Banyuasin can be explained by 73.4% by the independent variable, namely organizational culture. while the remaining 26.6% is influenced by other factors. The value of the coefficient of determination of the organizational culture variable is 0.734, close to one (1) meaning that the ability of the organizational culture variable to cause the existence of the performance variable is getting stronger. Based on the value of the t-test for the Organizational Culture Variable of 10,898 with a significant level of 0.000. From the significant value of the organizational culture variable, which is smaller than the value of Alpha = 0.05, it can be said that the supervision variable has a very significant effect on the Performance Variable.
Pengaruh Beban Kerja Terhadap Kinerja Karyawan Di PT Trans Musi Palembang Jaya Rika Damaiyanti; Riri Hanifa
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021)
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This study aims to determine how the form of workload is given, to determine employee performance and to find out how the effect of workload on employee performance at PT. Trans Musi Palembang Jaya. The sample in this study used a saturated sample with quantitative techniques so that in this study the entire population was sampled as many as 30 employees. The method used in this study is a sampling technique if all members of the population are used as samples because the population is relatively small. The results of hypothesis testing have proven that there is an influence between workload on employee performance, through the results of calculations that have been carried out, the tcount value of 6.772 with a significant level of result of 0.000 is smaller than 0.05, which means that the hypothesis in this study accepts Ha and rejects Ho. Statistical testing proves that workload has a positive effect on employee performance, meaning that there is an influence between workload variables on employee performance at PT. Trans Musi Palembang Jaya.
Analisis Penerapan Sistem Informasi Akuntansi Persediaan Pada PT PLN (Persero) UP3 Ogan Ilir Masnoni; Zein Ghozali; Hilwa Anggraini; Nelly
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021)
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This study aims to analyze the application of inventory accounting information systems used at PT. PLN (Persero) UP3 Ogan Ilir. This type of research is a case study with a descriptive analysis approach. Data collection techniques used consisted of interviews and documentation. The data analysis technique used is a comparative analysis technique. Data from interviews and documentation are compared with indicators to find out whether these indicators have been met or not. The results of this study indicate that in general the application of inventory accounting information systems at PT. PLN (Persero) UP3 Ogan Ilir has been very good.
Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Dan Pendapatan Desa Di Desa Sigam Kecamatan Gelumbang Kabupaten Muara Enim Tahun 2017-2019 Mahdi Hendrich; Sri Sutandi; Irsan; Roy Saleh; Asti Arisandi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021)
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The purpose of this study was to answer the question of how to analyze the accountability of village fund allocations in Sigam Village, Gelumbang District, Muara Enim Regency. The result of this study is that the accountability for village fund allocations, both technically and administratively, has been running well according to applicable regulations with evidence of accountability in a transparent and accountable manner. But there are obstacles faced by village officials, namely by using the application system and not accompanied by sufficient training so that accountability reports using the application system complicate village financial tasks. Meanwhile, the management of village revenue budgets in general has been well managed. The obstacle faced by village officials is that it is still difficult to record the preparation of village financial books because of changing policies so that they still need assistance from local government officials in order to adjust the changes in regulations every year that runs. The suggestion submitted by the researcher for Sigam Village is for the Sigam Village Government to continuously improve by always following the latest laws and regulations, so that the village government can manage the budget well and maintain the principles of accountability and transparency.
Analisis Kinerja Keuangan PT Indofarma (Persero) Tbk Tahun 2010-2019 Lia Sari; Masnoni; Roy Saleh; Irsan; Ita Purmnama Sari
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021)
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The purpose of this study was to determine the financial performance of PT Indofarma (Persero) Tbk. 2010-2019 years. Analysis of the data used in this study is the analysis of financial ratios used to measure the company's financial performance, namely, liquidity ratios (current assets and cash ratios), solvency ratios (debt to equity ratios), profitability ratios (return on assets), and activity ratios. (working capital turnover). The sample taken from this research is the 2010-2019 financial statements. The data used is taken from the official website of the Indonesia Stock Exchange. The results of the study found that the financial performance of PT Indofarma (Persero) Tbk's current ratio and cash ratio showed that the company's financial performance in 2010-2019 was not good because the company had debt that was not covered by assets. Debt to equity ratio shows the company's financial performance is not good because the company is financed by debt. Return on assets shows the company's financial performance is not good because it has not been able to generate overall profits. Working capital turnover and total assets turnover shows that the company's financial performance is not good because the turnover of all assets is less effective.
Analisis Sistem Pengendalian Intern Persediaan Barang Dagangan Pada Minimarket Alfamart Poligon Di Palembang Hilwa Anggraini; Zein Ghozali; Masnoni; Nelly; Sri Sutandi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021)
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The purpose of the study was to determine the implementation of an internal control system for merchandise inventory at the Alfamart Poligon Minimarket in Palembang. The data analysis method used is qualitative analysis, namely explaining the theories in reference books related to research. The data used in this study is primary data. The benefit for the Alfamart Poligon Minimarket in Palembang is as input for the management that is useful for improving company policies on controlling merchandise inventory. The results of this study indicate that the application of an internal control system for merchandise inventory at the Alfamart Poligon Minimarket in Palembang is not good enough because there is still no warehouse function so that there is a dual task between the store head function and the warehouse function as well as the sales clerk function. The stock of name, which is carried out twice a year, can cause a loss of merchandise inventory in the Minimarket so that the company's assets are reduced which is the main asset of the Alfamart Poligon Minimarket in Palembang.
Pengaruh Motivasi Terhadap Kinerja Karyawan Pada DPD Askonas Provinsi Sumatera Selatan Imam Suroso; Muhammad Deni; Tutik Pebrianti; Aras Tulip; Vivin Afini
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021)
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The aims of this study were to determine the effects motivation on employee performance of DPD Askonas South Sumatera Province. This research was associative quantitative. The data collection method used was the quantitative descriptive analysis. Respondents in this study were all employees DPD Askonas South Sumatera Province of i.e. 40 employees. The data collection tool used in this study was a questionnaire. The data were analysed using SPSS. The conclusions that can be drawn from this study were motivation no significant effect on employee performance of DPD Askonas South Sumatera Province. This shows that the tcount value of the motivation variable is 1.937 while the t-table value is 2.024. In addition, the significance value of 0.060 is greater than the alpha value of 0.05.
Pengaruh Non Performing Loan (NPL) Dan Return On Asset (ROA) Terhadap Return Saham Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 Zein Ghozali; Sri Sutandi; Masnoni; Nelly; Sisilia Intan Barokah
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021)
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This study aims to examine the effect of non-performing loans (NPL) and return on assets (ROA) on stock returns in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. By using 2 indicators, namely Non Performing Loans (NPL) and Return On Assets (ROA) as independent variables, and Stock Returns as the dependent variable. This study uses corporate financial statement data taken from www.idx.co.id.The population of this study were banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period with a sample of 12 companies so that the total n (data) studied for 3 years was 36. The sample was drawn using purposive sampling using multiple linear regression analysis of the SPSS for Windows Version 22 program. The results of this study obtained an R Square (R2) value of 0.185 (18.5%) which means stock returns can be explained by NPL and ROA, the remaining 81.5% influenced by other factors not included in this study. Fcount value 4.975 > Ftable value of 4.13 with a significant level of 0.013 <0.05, which means that the NPL and ROA variables have a significant effect on stock returns. Results the t test for the NPL variable is 0.616 with a significance level of 0.542 > 0.05 which means that NPL has no effect on stock returns and the ROA variable test results are 3.144 with a significant level of 0.004 <0.05 which means ROA has an effect on stock returns.

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