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INDONESIA
Jurnal EKOBIS (Kajian Ekonomi dan Bisnis)
Published by Universitas Sjakhyakirti Palembang
ISSN : 26143631     EISSN : 27209466     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 120 Documents
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Analisis Kinerja Keuangan PT. PLN Tahun 2010-2017 Irsan; Masnoni; Lia Sari; Kemas Welly Angga Permana; Roy Saleh
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 1 (Desember 2018)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study aims to analyze financial performance of PT. PLN during 2010 till 2017. Financial performance to be analyzed is the performance of liquidity and solvency. Data obtained from the financial statements of PT. PLN during 2010 to 2017. Researchers isolate the effect of asset revaluation conducted by PT.PLN in 2015. Analysisis carried out using liquidity ratiosand solvency ratios.The liquidity ratiouses the currentratioandcash ratio,while the solvency ratiouses the DebttoEquity Ratio, Debt Ratio, and Times Interest Earned Ratio.The analysis shows that the current ratio fluctuates only in the range of 0.24 to 0.36 while the fluctuating cashratiois only inthe range of 0.06 to 0.15.During the observation period for 8years PT.PLN experiences illiquid conditions. The debt to equity ratio is only fluctuating in the range of 1.47 to 2.93. The fluctuating debt ratio is in the range of 0.59 to 0.75. The fluctuating TIE ratio is in the range of 1.21 to 2.21.D uring the observation period for 8 years PT. PLN experiences in solvency conditions. This condition shows that PT.PLN faces highrisk financial.
Sistem Akuntansi Penggajian Pada PT. Bank Sumsel Babel Cabang Pembantu Gelumbang Irsan; Masnoni; Hilwa Anggraini; Sri Sutandi; Zein Ghozali
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 1 (Desember 2018)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study aims to determine the payroll accounting system of PT. Bank sumsel Babel Gelumbang.The techniques of data collection are observation,inter views and documentation.Data are analyzed using qualitative descriptive analysis by comparingthe theory withthe facts occur, namely payroll internal control system. The results of analysis show that PT.Bank Sumsel Babel Gelumbang has separated functional duties and responsibilities in each part of the employee payroll process.Network payroll system procedure for employees of PT.Bank Sumsel Babel Gelumbang consists of time at tendance procedure, administrative procedure, payroll procedure, and salary paymentprocedures.Central managementof PT.Bank Sumsel Babel Gelumbang directly handles personneland payroll functions.Payroll system procedure of PT.Bank Sumsel Babel Gelumbang is simple, good, and easy to understand. Employee payroll system of PT. Bank Sumsel Babel Gelumbang has shown its internal control is good enough because there is a separation of duties and responsibilities in its organizational structure, authorizationsystem, good recording procedures, and good practices in carrying out the functions of each organizational unit.
Pengaruh Lingkungan Kerja Terhadap Kinerja Karyawan Unit Export Final Product Pada PT. Aneka Bumi Pratama Palembang Imam Suroso; Vivin Afini; Aras Tulip; Tutik Pebrianti; Indah Mawarni
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 1 (Desember 2018)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

ABSTRACT This study aims to analyze the influence of the work environment (physical and non-physical) on the performance of employees in the Final Product Export Unitat PT Aneka Bumi Pratama Palembang.The type of data in this studyis primary data collected by the question naire instrument. The sampling techniquein this study uses saturated samples. Multipleregression analysis was used totes tthe hypothesis in this study.Theresults ofthestudy at the 5% significance levelfound that: (1) thephysical workenvironment had no effect on the performance of the employees of the Export Final Productunitat PT. Aneka Bumi Pratama, the data obtained that t count of 2.215 is greater than ttable(n=20,α=5%) of 1.736, the significance valueisgreater than the alpha value (0.324 > 0.05). (2) non-physical work environment doesnot affect the performance of the Export Final Product unit at PT. Aneka Bumi Pratama, the data obtained t hat calculated t2.457 is greater than t table (n =20,α=5%) of the significance valueis greater than alpha (0.654<0.05). (3) Work environment and non-physical work environment variables have no effect on employee performance,obtained data that the significance value of 0.603 is greater than the alphavalue(α)= 0.05(0.603> 0.05). It is suspected that there are other ariables outside the model that have further influence to the performance of the employees of the Export Final Product Unit at PT. Aneka Bumi Pratama Palembang.
Pengaruh Motivasi Dan Disiplin Kerja Terhadap Kinerja Karyawan Divisi Logistik CV. Sinar Laut Palembang Mahdi Hendrich; Anton Trianto; Imam Suroso; Vivin Afini; Khairuddin
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 2 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 2 (Juni 2019)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This research is conducted at Logistics Division CV. Sinar Laut Palembang.This is a private company engaged in the distribution of food productions that has been established for approximately 40 years. This study aims to look at the effect of motivation and disciplineon employee performance in the company unit.By using purposive sampling method, the data used a reprimary data using the help of aquestionnaire instrument. The analytical tool used is multiple linear regressions processed by SPSS 25 software. Based on the data analysis, it can be concluded that Motivationvariable (X1)has a significant effecton employee performance(Y). t table is 3.524>1.994, Motivation Variables and Discipline Variables simultaneously affect Employee Performance Variables, shown by F value of 13.989> F table 3.13. It can be concluded that Motivation and Discipline affect employee performance at Logistics Division CV. SinarLaut.
Analisis Penerapan Sistem Informasi Akuntansi Penggajian Pada Balai Konservasi Sumber Daya Alam Sumatera Selatan Zein Ghozali; Irsan; Masnoni; Lia Sari; Rizki Vitalia
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 2 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 2 (Juni 2019)
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Abstract

This study aims to find out how the implementation of the Payroll Accounting information system at Nature Conservation Agency of South Sumatra is. The researcher uses qualitative descriptive research method because this research explores the phenomenon of State Civil Apparatus (ASN) and Government employees of Non Civil Servants (PPNPN) payroll process at Nature Conservation Agency of South Sumatra. The writer uses primary data in the form of interview and secondary material in the form of documents and regulations which collected from various sources. The conclusions of the research are: (1) South Sumatra BKSDA conducts ASN and PPNPN payroll stages starting from personnel and administrasion department. To change employee salary data and then it is sent to the Finance Department for further processed according to 8 types of salary, those are basic salary, supplementary salary, underpaid, continuous salary, thirteenth month salary, holiday allowance salary, meal allowances and other employee expenses in accordance with the applicable laws and regulations (2) In reporting the payroll, South Sumatra BKSDA does the manual recording process first, then inputted into the application so that it is recorded by the computer in accordance with the accounting standards of the prevailing Agency Accounting System. As for the suggestion, it is necessary to upgrade the competence of HR (Human Resources) in the salary system of the ASN and PPNPN, so that in absorbing the issuance of the latest government regulations regarding payroll the ASN and PPNPN can understand faster and implement it and also and also precise and ready in processing changes in employee data related to the salary amount of the ASN and PPNPN can be supported by a sufficient number of implementing employees so that the workload can be divided according to their duties and functions
Pengaruh Budaya Kaizen Terhadap Kinerja Karyawan PT MPM Insurance Cabang Palembang Tutik Pebrianti; Muhammad Deni; Imam Suroso; Vivin Afini; Firgini Kuntoro
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 2 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 2 (Juni 2019)
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Abstract

This study aims to analyze salaries and wages internal control system at CV. Surya Sumatra Palembang. It is a descriptive study. The technique of analysis used in this study is qualitative method by comparing the implementation of salaries and wages internal control system at CV. Surya Sumatera Palembang with existing theories. The conclusion of the study is the authorization system at CV. Surya Sumatera Palembang is inadequate because there are sums listed in the payroll wich have not verified yet and only authorized by personnel department, that does double duty as payroll administration itself. Procedure which forms the accounting information system at this company seems inadequate. This can be seen in the poor time recording system, there is no supervision of employee attendance list, resulting in employees coming in and out during working hours. Any changes to employee salaries are not accompanied by a salary change document. The company also has not implemented a proper system of company activities yet, because there is no special section that handles and supervises the presence of employees causing employees lack of discipline. The company should establish the payroll section, cash out slip section and employee salary payment section that carried out by a separate section. The company can choose based on the ability and expertise of each employee so it is created a good corporate organizational structure and to avoid intentional or unintentional fraud. In carrying out activities, CV. Surya Sumatera Palembang should not do double duty. The payroll personnel must be authorized by the personnel department, while cash out slip personnel is authorized by the accounting department, so as to create a good delegation of authority to the company.
Pengaruh Penilaian Prestasi Kerja Pegawai Terhadap Promosi Jabatan Pada PT. Patra Jasa Kota Palembang Imam Suroso; Indah Mawarni; Aras Tulip; Tutik Pebrianti; Zein Ghozali
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 2 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 2 (Juni 2019)
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Abstract

 This study aims to determine how much influence employee performance appraisal has on promotion at PT.Patra Jasa Palembang City. This study used a survey method (questionnaire). the sample in this study amounted to 30 people. Based on the results of the product moment correlation test for the job performance appraisal variable (X) for promotion (Y), a correlation coefficient value of 0.745 was obtained and based on the guidelines for interpreting the correlation coefficient, it was included in the strong category. This means that the work performance appraisal variable has a strong influence on promotion at PT.Patra Jasa Palembang City. So it can be concluded that the work performance appraisal variable has a significant effect on promotion. Based on the results of the Determination Coefficient Test (R), it can be seen that the influence of the work performance appraisal variable on promotion is 0.555 or 55.5%, while the remaining 44.5% is influenced by other factors. It can be concluded that work performance appraisal has an effect on promotion at PT.Patra Jasa Palembang City.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Konsumen Pada PT. Sumber Alfaria Trijaya, tbk (alfamart talang kelapa 2) Debby Marthalia; Kemas Welly Angga Permana; Tutik Pebrianti; Indah Mawarni; Sri Sutandi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 2 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 2 (Juni 2019)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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This study aims to determine: The effect of service quality on customer satisfaction at PT. Sumber Alfaria Trijaya, Tbk (Alfamart Talang Kelapa 2). This research is categorized as asositive research. The type of data in this study is quantitative data or in the form of numbers. The research instrument used a questionnaire. The population in this study are consumers at PT Sumber Alfaria Trijaya, Tbk. The sampling technique in this study uses non-probability sampling. The instrument validity test uses Confirmatory Factor Analysis while the reliability test uses Cronbach Alpha. The measuring instrument is valid and reliable for research instruments. Multiple regression analysis was used to test the hypothesis of this study. The results of the study at a significance level of 5% found that: (1) service quality has a positive effect on customer satisfaction at PT. Sumber Alfaria Trijaya, Tbk (Alfamart Talang Kelapa 2) hereby that the value of t arithmetic is 4.381 while the value of t table is 0.2423 besides the significance value also indicates the value of 0.002 is smaller than the alpha value of 0.05. (2) service quality has a positive effect on customer satisfaction at PT. Sumber Alfaria Trijaya, Tbk (Alfmart Talang Kelapa 2) with a calculated value of 4.381 while the value of t table (n = 66, α = 5%) amounted to 0.2423.
Pengaruh Motivasi Kerja Terhadap Kinerja Tenaga Kependidikan Di SMA Negeri 18 Palembang Aras Tulip; Indah Mawarni; Zein Ghozali; Arubina Bangsawan; Amalia Mustikatamara
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 2 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 2 (Juni 2019)
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This study aims to determine the effect of work motivation the performance of educational staff at SMA Negeri 18 Palembang. The samples are 74 educational staff at SMA Negeri 18 Palembang. Technique of data collection is by distributing questionnaires to 7 4 respondents while the method used in this sampling is saturation sampling technique. The method of analysis uses IBM SPSS Statistics for Windows Version 24 program path. Based on the result of this study concluded that there is an effect of work motivation on the performance of SMA Negeri 18 Palembang educational stafs. As for suggestions that work motivation should be good, so that it can be further improved because it will give effect in improving the performance of educational staff at SMA Negeri 18 Palembang, where the higher the work motivation of educational staff, then the higher the performance will be.
Pengaruh Promosi Jabatan Dan Mutasi Terhadap Motivasi Kerja Karyawan/Ti Di Divisi SDM PT PSP Yussi Rapareni
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 2 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 2 (Juni 2020)
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Abstract

This research aims to determine how the influence of job promotions on work motivation, how the influence of mutations on work motivation, and how the influence of job promotions and mutations on employee motivation in HR Division of PT Sriwidjaja Palembang Fertilizer. This research was conducted by distributing questionnaires online to employees in HR Division of PT Sriwidjaja Palembang Fertilizer. The questionnaire contains of 45 (fourty five) statements, where each variable consists of 15 (fifteen) statements. The number of samples in this study were 50 respondents. The data used primary and secondary data. After the data obtained, an analysis was carried out using quantitative and qualitative descriptive analysis. The analytical tool used SPSS version 23. The results of this research were the promotion has a significant effect on employee motivation. This was illustrated by the rejection of H1 and the acceptance of Ho and a significant value of X1 of 0.014 <0.05, which meant that promotion of position (X1) significantly influenced work motivation (Y). In addition, the results also obtained that mutations has a significant effect on employee work motivation. This was illustrated by rejecting Ho1 and accepting Ho, and a significant X2 value of 0,000 <0.05 meant that mutation (X2) significantly influenced work motivation (Y). The test results showed that the t-count value for mutation variable (X2) was 4.725, while the value of t table with a significant level of 0.05 (5%), and df = n-k- 1 = 50-2-1 = 47 is 2.011. As for simultaneously, promotion (X1) and mutation (X2) significantly influenced work motivation (Y). This could be seen from the results of the F test, which known that a significant value of 0,000, which meant sig. F (0,000) <0.05. This showed that the independent variable has a strong influence on the dependent variable. Based on the results of the coefficient of determination, 0.591 meant that 59.1% of the Promotion variable of Position and Mutation (the independent variable) could be explained by the variable of work motivation (the dependent variable), while the remaining 40.9% was influenced by other factors not included in this research.

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