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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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Pengawasan Terhadap Realisasi Anggaran Dengan Konsep Good Governance Dalam Mencegah Praktik Korupsi Di Dinas Pekerjaan Umum Dan Penataan Ruang Kota Palembang Imam Suroso; Masnoni; Hilwa Anggraini; Nelly; Roy Saleh
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 1 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 1 (Desember 2020)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

The results of this study indicate that the budget flow and process in budget planning starts from conducting an investigation field survey, after conducting a survey. After that DPA was published, we switched to the physical implementation of the work, including planning, design and so on. The concept of good governance in supervising the realization of the government's budget is responsible for optimizing the relationship between inputs and outputs. For example,in the Public Works and Spatial Planning Office of Palembang City. The input in the form of a budget can still be seen in its performance. Control is focused on how to make use of minimal inputs, with terms and quality standards set at the desired time and quantity.
Analisis Pertumbuhan Dan Kontribusi Dana Bagi Hasil Pajak Dari Provinsi Terhadap Pendapatan Daerah Di Kabupaten Musi Banyuasin Farida Aryani; Candra Romanda; Mona Lestari Utami
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 1 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 1 (Desember 2020)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

The growth of the Provincial Tax Revenue Sharing Fund of the Musi Banyuasin Regency from 2016 to 2020 shows the Unsuccessful criteria. The increase in growth occurred in 2018 and 2019 by 12.32% and 5.29%, The decline in the growth of Revenue Sharing Funds occurred in the 2017 Tax and amounted to 55.99%, this was due to a decrease in income in the tax sector, namely cigarette taxes and in in 2017 the provincial government paid the receivables in the previous year but not as much as the payment of receivables in 2016. Funds in 2020 again decreased by 31.28% from the previous year, this is due to a decrease in Provincial Tax DBH revenue in almost all tax sectors such as the tax sector vehicles on water, transfer fees for motorized vehicles, transfer fees for vehicles on water, motor vehicle fuel tax, surface water extraction and utilization tax, heavy equipment vehicle tax and transfer fees for heavy equipment vehicles. Only motor vehicle taxes and cigarette taxes experienced an increase in Provincial Tax DBH income in 2020. The contribution of the Provincial Tax Revenue Sharing Fund to Musi Banyuasin Regency regional income was included in the Medium criteria by contributing to the Musi Banyuasin Regency regional income an average of 35.82 %. In 2016 the Tax Revenue Sharing Fund contributed 50.92%, in 2017 there was a decrease in the contribution of 27.69%, for the revenue sharing fund in 2017 it increased by 12.03% but this year the Provincial government paid DBH receivables not amounted to 2016 so that the transfer realization was not as big as 2016, in 2018 there was an increase in the contribution of provincial tax revenue-sharing funds by 9.74% from the previous year, this was due to an increase in provincial tax-sharing revenue-sharing in all tax sectors. In 2019, there was another increase in the contribution of tax revenue-sharing funds due to increased income in all tax sectors. In 2020 there was a 15.7% decrease in contribution from the previous year, this was due to a decrease in provincial tax revenue-sharing funds, such as in the water vehicle tax sector, motor vehicle transfer fees, surface water collection and utilization taxes, heavy equipment vehicle taxes and fees. Behind the name of heavy vehicles, only motor vehicle taxes and cigarette taxes experienced an increase in income. Based on the analysis that has been done, it shows that the contribution of the Tax Revenue Sharing Fund from the Province to regional income is still quite low and it is hoped that the government can maintain and even increase its achievements every year.
Pengaruh Pelatihan Kewirausahaan Dan Komitmen Kerja Terhadap Motivasi Wirausaha Dewi Sri; MFS Sulistyawati; Feby Astrid Kesaulya
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 1 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 1 (Desember 2020)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

The objective of this research was to find out the impact of entrepreneurship training and working commitment to entrepreneurship motivation. The type of this research was quantitative research and causal associative. The population of this research was all participants of entrepreneurship training for 3 (years), meanwhile the sample was taken by using purposive sampling method to the participants who were having 80% attendance. Data analysis techniques which were used in this study were classic assumption test and multiple regression test. Sample of this research were 34 respondents in total from SMEs who were the participants of entrepreneurship training in Musi Charitas Catholic University community service. The result of the test showed that entrepreneurship training affected the entrepreneurship motivation, as well as working commitment.
Analisis Kinerja Keuangan Pada PT Sinar Mas Agro Resources And Technology Tbk Dimas Try Handoko; Masnoni; Irsan; Hilwa Anggraini; Zein Ghozali
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 6 No. 1 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 6 No 1 (Desember 2022)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

 The purpose of this study was to determine the financial performance of PT Sinar Mas Agro Resources and Technology Tbk using Liquidity Ratio Analysis and Solvability Ratios. The data used in this study is secondary data, namely data obtained from idx.co.id and the official website of PT Sinar Mas Agro Resources and Technology Tbk. The data is in the form of documents consisting of statements of financial position from 2017 to 2019 and company history. The analytical method used is data analysis using financial ratios, namely theanalysis of liquidity ratios and solvency ratios. The results of this study indicate that the liquidity ratio seen from the current ratio, quickratio and cash ratio, as well as the solvency ratio seen from the debt to total assets ratio and debt to equity ratio are in the bad category.
Analisis Sistem Informasi Akuntansi Pengeluaran Kas Uang Ganti Kerugian Pengadaan Tanah Jalan Tol Simpang Indralaya Muara Enim Di Kementrian PUPR Hilwa Anggraini; Masnoni; Zein Ghozali; Irsan; Sri Sutandi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 6 No. 1 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 6 No 1 (Desember 2022)
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Abstract

This study aims to determine the accounting information system for cash disbursements for compensation for land acquisition for the Simpang Indralaya- Muara Enim toll road. The type of research is case study with data collection methods carried out by literature studies and field studies and data collection techniques through observation, interviews, and documentation. The data used is descriptive qualitative data. The source of the data obtained is primary data from the office of the Land Procurement Commitment Officer for the Simpang Indralaya-Muara Enim Toll Road and secondary data obtained from journals, theses, andapplicable regulations. The problem is that the accounting information system for cash disbursements for compensation for land acquisition on the Indralaya-Muara Enim Intersection is still weak. This is due to the lessthan optimal function of the examiner of the Commitment Making Officer so that there are documents for the provision of compensation money which are declared incomplete according to the Supreme Audit Agency. Based on the results of the qualitative descriptive analysis, the Land Procurement Implementing Agency and the Land Procurement Commitment Officer for the Indralaya-Muara Enim Intersection should form an internal verifier team. It is hoped that by forming an internal verifier team, it can minimize document incompleteness so that document completeness can be optimized.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Masyarakat Pencari Keadilan Pada Pelayanan Terpadu Satu Pintu Indah Mawarni; Irsan; Roy Saleh; Nanda Revita; Marita Pratisila
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 6 No. 1 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 6 No 1 (Desember 2022)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study aims to determine the Effect of Service Quality on Community Satisfaction at the Kayuagung District Court. The sample in this study was the people who were present at the Kayuagung District Court as many as 103 respondents. This study took samples using the Proportionate Stratified Random Sampling technique. The analysis method used is a quantitative descriptive analysis method using statistical formulas adapted to the research to assess the results of filling out questionnaires and tested through statistical testing. The test results of the instruments in variable X (Quality of Service) and variable Y (Community Satisfaction) using the validity test are valid with a calculated value of 0.492 and the results of the reability test are with a value of rCalculate = 1.0823 >0.60. These results mean that the research instruments used are declared realiable. Meanwhile, the results of the linear regression test on the hypothesis, showed that the variable X had a positive effect on the variable Y by 0.961%, the test value of the coefficient of determination was 24.2% and the result of the T Test obtained also a significant effect with the value of tcount = 5.680 greater than the value of t table, which means that Ho rejected and Ha accepted or in other words there is a positive and significant relationship between the Quality of Service to Community Satisfaction in the Kayuagung District Court. However, based on the results of the questionnaire that was distributed, there were several statements that received disagreements / strongly disagreed regarding empathy from service personnel, facilities and infrastructure and others. The advice from the author after conducting research at the Kayuagung District Court is to make improvements regarding facilities and infrastructure as well as improve the quality of officer services by providing training related to service and ethics.
Perlakuan Akuntansi Atas Asset Tetap Pada CV The 999 Project Kemas Welly Angga Permana; Yustin Kurniawan; Anton Trianto; Dimas Try Handoko; Masnoni
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 6 No. 1 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 6 No 1 (Desember 2022)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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This study aims to determine the accounting treatment of fixed assets at CV The 999 Project which includes acquisition of fixed assets, calculation of depreciation expense, and disposal of fixed assets. This study uses direct interviews with the company, direct observation of the company and literature studies as a reference. Based on the data obtained (list of fixed assets, profit and loss statements, and statements of financial position of the company for 2018, 2019, 2020 and 2021). As a result of the analysis, the authors found several problems, namely CV The 999 Project was not correct in calculating the acquisition price of fixed assets because it only recorded the value of the purchase price without taking into account other costs associated with these fixed assets. In addition, CV The 999 Project calculates the depreciation expense of fixed assets acquired in the current year for a full year. In this final report the author will analyze the calculation of the acquisition cost, depreciation of fixed assets and disposal of fixed assets and their presentation in the financial statements with SAK EMKM as a benchmark. Based on the results of the analysis, the company should make an appropriate calculation of the acquisition cost, depreciation of fixed assets and retirement of its fixed assets in accordance with the applicable Financial Accounting Standards so that the profit presented in the financial statements can reflect the true value.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Konsumen Di Bakso Granat Mas Azis Cabang Bukit Lama Palembang Riri Hanifa; Noprian; Saudi Berlian
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 6 No. 1 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 6 No 1 (Desember 2022)
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Abstract

This research intends to analyze the effect of service quality (X), on guest satisfaction (Y) at Bakso Granat Mas Azis. This research is quantitative and data dissemination through questionnaires. The sample from this research is reached 88 respondents, which means the questionnaire is distributed to 88 people. The data collection technique used is slovin method, The data analysis method used is multiple linear regression analysis with the help of SPSS (Service Product and Service Solution) version 25. The results of this research indicate that partially and simultaneously (together)service quality (X), has a positive and significant impact onguest satisfaction (Y) at Bakso Granat Mas Azis.
Analisis Rasio Solvabilitas Dan Rasio Profitabilitas Dalam Menilai Kinerja Keuangan Pada Perum BULOG Kanwil Sumsel Dan Babel Periode 2018 – 2020 Sri Sutandi; Sari Mustika Widyastuti; Resty Dasryanti Nadhilah; Lia Sari; Dimas Try Handoko
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 6 No. 1 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 6 No 1 (Desember 2022)
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The purpose of this study was to examine the results of the financial performance of Perum BULOG, the Regional Office of South Sumatra and Babylon in 2018- 2020. The data analysis technique used solvency analysis (debt to assets and debt to equity) and profitability ratios (return on assets and net profit margin) based on financial reports at Perum BULOG, South Sumatra and Babel Regional Offices for 2018-2020. This research was conducted at Perum BULOG Regional Office of South Sumatra and Babylon. The data used secondary data in the form of documents consisting of company history, company vision and mission, company values, organizational structure and financial reports at Perum BULOG, South Sumatra and Babel Regional Offices. The results of this study indicated that, the solvency ratio analysis calculated using the debt to asset ratio had a financial performance in poor condition; the company had a total debt that was greater than the total assets. It meant that the company had not been able to cover its debts with its assets. If calculated using the debt to equity ratio, the financial performance was in poor condition, meaning that the company was not able to utilize equity in financing the company's debt. The results of the analysis with the profitability ratios calculated using the return on asset ratio and the net profit margin ratio at Perum BULOG, the South Sumatra and Babel Regional Offices, were in poor condition, because the profits generated by the company each year decrease and the company had not been able to increase profits, this showed financial performance the company was not good.
Pengaruh Bauran Pemasaran (Marketing Mix) Terhadap Kinerja Penjualan Jasa Tour Pada Biro Perjalanan Mega Wisata Palembang Zein Ghozali; Munyati; Tutik Pebrianti; Indah Mawarni; Vivin Afini
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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This research was conducted to find an overview of the influence of the marketing mix on the sales performance of the Palembang Mega Wisata Travel Bureau. The method used in this study is causal. The number of samples in this study were 50 customers who used the services of the Palembang Mega Wisata Travel Bureau. Data collection techniques by distributing questionnaires.In this study there are two groups of variables. The group is an independent variable consisting of product (X1), price (X2), promotion (X3), place (X4), people (X5), process (X6) and physical facilities (X7) variables. While the dependent variable is the sales performance of the Mega Wisata Palembang Travel Bureau. This study aims to see the influence of the marketing mix on the sales performance of the Palembang Mega Wisata Travel Bureau To measure the relationship between variables used multiple linear regression analysis. In accordance with the results of the regression analysis, it turns out that together all marketing mix variables have an influence on the sales performance of the Mega Wisata Palembang Travel Bureau. Partially the process variable has the most dominant influence on the sales performance of the Palembang Mega Wisata Travel Bureau

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