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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 120 Documents
Analisis Laporan Keuangan Masjid Da’wah Palembang Berdasarkan PSAK No. 45 Tentang Pelaporan Keuangan Organisasi Nirlaba Sri Sutandi; Hilwa Anggraini; Masnoni; Zein Ghozali; Lia Sari
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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The purpose of this study is to present the financial statements of the Palembang Da'wah Mosque Foundation based on the Statement of Financial Accounting Standards (PSAK) No. 45 revisions in 2011. The Palembang Da'wah Mosque Foundation in preparing financial reports has not used the guidelines that apply to public sector organizations. One of the ways so that the financial statements of the Palembang Da'wah Mosque Foundation can be easily understood, relevant, and have high comparability, then the Palembang Da'wah Foundation must prepare financial reports based on PSAK No. 45 revised in 2011. The data used aresecondary data. in the form of organizational structure, proof of transactions, and financial reports owned by the mosque. by conducting interviews and documentation. The data analysis technique used descriptive analysis based on the steps of preparing financial statements. The results showed that the characteristics of the information obtained were recording income, expenses, and ending cash balances. Revenues and expenses are only recorded or attached in a standard format and assets are recorded as office inventory. Overall, the implementation of the Financial Statements of Non-Profit Organizations at the Palembang Da'wah Mosque Foundation is not in accordance with the accounting standard regulations of PSAK No. 45 in 2011.
Dampak Covid-19 Pada Tren Perkembangan Perdagangan Kriptografi (Crypto-Currency) Studi Kasus Bitcoin Di Indonesia Mohammad Kurniawan Darma Putra
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021)
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During this pandemic, many changes have occurred, ranging from income, lifestyle, and job opportunities. This is due to the many rules and policies made by the government in order to contain the spread of COVID-19. There are many changes that occur in society, many have changed the direction of community activities such as making savings in spending, conducting online-based food business activities, and trading using stocks or crypto. In this case the author discusses crypto trading, especially bitcoin in Indonesia during the covid-19 pandemic. This study aims to determine the impact of Covid-19 on the development of crypto or bitcoin trading in Indonesia today. In this paper, the researcher uses library research, namely in the process of collecting data, it is not necessary to go directly to the field but take various reference sources that support this research. This research is a type of qualitative research. Data collection techniques are listening and recording important information in conducting data analysis by means of data reduction, data presentation and drawing conclusions so as to get an overview of the conclusions from the literature study that will be developed in this study and for data validation using triangulation of data sources. The results of the author's analysis are that during the Covid-19 pandemic Cryptocurrency as a Form of Investment for the Indonesian Community, especially for Bitcoin trading, experienced a very significant increase, this is also inseparable from news from all media such as Youtube, newspapers, magazines, articles, and advertisements. trading service provider platforms and even a lot of training carried out by traders to be able to socialize bitcoin so that it becomes a trend for young people and business people in Indonesia, the average age of traders in Indonesia is 20-30 years. Based on data, the increase in bitcoin trading in 2018 reached 1 T/day and in 2021 during the COVID-19 pandemic, daily crypto trading transactions as of July 2021 reached IDR 2.3 trillion with the number of crypto customers reaching 7.4 million people. In fact, in 2020 the number was 4 million people and in 2018 there were 1.1 million people which can be concluded that the increase in crypto customers and transactions is greatly increasing. The limitations of this research include the mass area data which is very much interested in bitcoin and how to deal with risks if the value of bitcoin drops and understanding for ordinary people in crypto trading. This research is very useful for all circles, both practitioners and academics because the digital era plays a very important role in the world of education and knowledge.
Analisis Rasio Likuiditas Dan Rasio Profitabilitas (Studi Pada PT Mayora Indah, Tbk Tahun 2018-2020) Melisa A Putri; Aras Tulip; Imam Suroso; Tutik Pebrianti; Indah Mawarni
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021)
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The purpose of this study was to determine the level of liquidity ratios and profitability ratios at PT Mayora Indah, Tbk. This study uses quantitative data, namely the report of PT Mayora Indah, Tbk for the 2018-2020 period. Data collection techniques in this study were in the form of documentation and observation of financial statements and data analysis using descriptive analysis. The results of the study indicate that it is necessary to evaluate the dimensions of the cash ratio, basic earning power, return on assets and return on equity so that in the coming year it will increase.
Analisis Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) Dan Gross Profit Margin Untuk Mengukur Kinerja Keuangan Pada PT Raje Baginda Jurai Di Palembang Kemas Welly Angga Permana; Roy Saleh; Nelly; Lia Sari; Sri Sutandi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021)
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The purpose of this research is to assess and analyze financial performance in terms of profitability ratios in the form of Return on Assets, Return on Equity, Net Profit Margin and Gross Profit Margin at PT Raje Baginda Jurai in Palembang for the period 2018 to 2020. This research uses a descriptive approach, which is a study that only collects, compiles, classifies and interprets data so that it can fulfill a clear picture of the problem being studied. The results of the analysis and discussion show the financial performance of PT Raje Baginda Jurai in Palembang in terms of profitability ratios in the form of Return on Assets has poor financial performance because the company is less able to use large assets effectively and efficiently to generate maximum profit. For financial performance in the form of Return on Equity, it is below the standard average. This is due to high capital but not being able to generate maximum profit. The company's Net Profit Margin has a fairly good performance, this is because even though sales are declining, profits are still increasing, although not significantly. And financial performance in the form of Gross Profit Margin has a pretty good performance. Where the company is able to reduce operational costs and taxes so that it can still generate profits.
Analisis Return On Investment (ROI) Dan Residual Income (RI) Guna Menilai Kinerja Keuangan PT Indocement Tunggal Prakarsa Tbk Periode 2010-2019 Irsan; Masnoni; Hilwa Anggraini; Roy Saleh; Deka Tamara Ramadona
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021)
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This research is a quantitative descriptive study, namely research that aims to explain existing phenomena by using numbers to reserve individual or group characteristics. The result of this research is that the Return On Investment (ROI) and Residual Income (RI) of PT Indocement Tunggal Prakarsa Tbk, experienced a fairly good condition in the growth of its Return On Investment (ROI) and Residual Income (RI). The Return On Investment (ROI) value generated by the company is positive during the 2010-2019 period and the percentage experiences fluctuating conditions. Suggestions submitted by researchers to Through the results of calculations made regarding the company's financial performance, the company is expected to be more effective and efficient in using company assets, besides that the company is also expected to be able to stabilize the efficient cost of capital. So that the company can be optimal in achieving maximum profit. In carrying out financial performance, companies are expected to include elements of the cost of capital by using the Residual Income (RI) method.
Analisis Penerapan Sistem Pengendalian Internal Pemberian Kredit Pada Koperasi Simpan Pinjam Karya Abadi Kecamatan Sekayu Deswati Supra; Jumania Setpariani; M. Rengga Ramanda
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021)
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This study aims to implement an internal control system for providing credit at the Karya Abadi Savings and Loan Cooperative, Sekayu District. The data used in this study is primary data in the form of interviews. The research method used is a qualitative method. Data collection techniques used by the author are interviews, documentation and literature study. The data analysis technique used in this study is a quantitative technique. The theory used is the theory of internal control and credit. The results of this study indicate that the internal control carried out by KSP Karya Abadi Sekayu, has fulfilled all the elements of internal control, but in its implementation the internal control is not optimal.
Pengaruh Kepuasan Kerja Dan Keterlibatan Karyawan Terhadap Kinerja Karyawan Hotel KR Palembang Mohammad Kurniawan Darma Putra
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 2 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 2 (Juni 2022)
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This study aims to determine whether there is an influence between job satisfaction and employee involvement on employee performance at Hotel KR Palembang. The number of samples in this study amounted to 30 employees. The data collection technique in this study was by means of a questionnaire. Data were analyzed using multiple linear regression analysis model. Based on the test results with SPSS between job satisfaction (X1) and employee performance (Y) the t count is 17,581 > t table 2,055 which has a significant effect so that partially there is an influence between job satisfaction (X1) on employee performance (Y) the test results with SPSS between employee involvement (X2) on employee performance (Y) obtained the t count is 4.609 > t table 2.055 which has a significant effect, so that partially there is an influence between employee involvement (X2) on employee performance (Y). The results of the SPSS test between job satisfaction and employee involvement on employee performance obtained the number f count 100.856 > f table 3.35 which has a significant effect so that simultaneously there is an influence between the variables of job satisfaction and employee involvement on employee performance.
Pengaruh Pengambilan Keputusan Dan Motivasi Terhadap Kepuasan Kerja Pegawai Badan Pengelola Pajak Dan Retribusi Daerah Kabupaten Musi Banyuasin Provinsi Sumatera Selatan Indah Mawarni; Zein Ghozali; Imam Suroso; Nanda Revita; Marita Pratisila
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 2 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 2 (Juni 2022)
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The study conducted to look at the effect of decision making and motivation toward the working satisfaction of the employees of Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Musi Banyuasin, South Sumatra Province aims to identify (a) how the decision making and motivation affected the working satisfaction of the employees of Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Musi Banyuasin, South Sumatra Province, and (b) dominant variables affecting the working satisfaction of the employees of Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Musi Banyuasin, South Sumatra Province. The method used in this study was causal method. The number of the population, 90 employees, was used as samples in this study. The technique of data collection was using questionnaires. To measure the effect among the variables, the multiple linear regression analysis was used. The research finding shows that simultaneous decision making and motivation affected the working satisfaction of the employees of Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Musi Banyuasin, South Sumatra Province. The motivation variable partially affects dominantly the working satisfaction of the employees of Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Musi Banyuasin, South Sumatra Province.
Pengaruh Celebrity Endorser Iklan Televisi Dan Kualitas Produk Terhadap Keputusan Pembelian Kosmetik Mustika Ratu Di Muara Enim Arubina Bangsawan; Muhammad Deni; Nanda Revita; Marita Pratisila; Rialita Putri Elba
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 2 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 2 (Juni 2022)
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This study aims to determine how the influence of Celebrity Endorser Television Advertising and Product Quality on the Purchase Decision of Mustika Ratu Cosmetics in Muara Enim. The research used purposive random sampling method. Thus, the number of samples in this study were 137 female respondents in Muara Enim district. The method of data analysis using the Multiple Linear Regression method. The results showed that Celebrity Endorser Television Advertising and Product Quality Influenced Purchase Decisions for Mustika Ratu Cosmetics in Muara Enim and the variable Celebrity Endorser Television Advertising was the most dominant variable influencing consumer purchasing decisions for Mustika Ratu cosmetics in Muara Enim district.
Pengaruh Kualitas Pelayanan Pengurus Terhadap Keberhasilan Koperasi Sehati Makmur Abadi Kabupaten Banyuasin Abrar; Riri Hanifah
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 2 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 2 (Juni 2022)
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This study aims to analyze the effect of the service quality of the management on the success of the Sehati Makmur Abadi Cooperative in Banyuasin Regency. The data use disprimary data with the data collection method using a questionnaire. The sampling technique use dispurposive sampling with the number of sample stakenis 20 percent of the population as many as 36 respondents. The analytical method used is Simple Regression Analysis. The results showed that the service quality of the management had a positive relationship to the success of the cooperative. Based on the results of the statistical t test, it was found that the service quality of the management had a significant effect on the success of the cooperative. The value of the coefficient of determination (R2) shows the result of 0.70, which means that the success of the Sehati Makmur Abadi Banyuasin Cooperative can be explained by 70% by the independent variable, namely the quality of management services. While there maining 30% is influenced by other factors outside the model.

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