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EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis

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Published by Universitas Dehasen Bengkulu

ISSN : 23388412 EISSN : 27164411 DOI : https://doi.org/10.37676/ekombis.v8i1.926

Core Subject : Economy, Science, Education,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

Ekombis Review: Jurnal Ilmiah Ekonomi dan Bisnis is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and accounting.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 1,398 Documents

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ANALISIS LAPORAN KEUANGAN TERHADAP PENILAIAN KELAYAKAN PEMBERIAN PEMBIAYAAN PADA CALON NASABAH BANK SYARIAH Katra Pramadeka; Merta Kusuma
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7 No 2 (2019)
Publisher : UNIVED Press

This study aims to determine the analysis of the Feasibility Assessment of Giving Prospective Customers of Islamic Bank Financing. The object of this research was carried out in Islamic banks. This research is carried out by using quantitative and qualitative methods, namely analyzing the facts that exist and described in the form of numbers or a way to analyze data by carrying out calculations using financial ratio tools, and comparing a theory that applies to events that occur in the field. The results of the study show that Islamic banks have fulfilled and applied standard principles in providing financing to prospective customers. Based on the results of the application and calculation of financial ratio analysis conducted by Islamic banks. Financial ratio analysis consisting of liquidity ratios, solvency and profitability in good condition and the third number of these ratios in accordance with the standard ratio established by Islamic banks

ANALISIS PENGARUH PENDAPATAN DAN BEBAN TERHADAP PAJAK : LABA SEBELUM PAJAK SEBAGAI VARIABEL INTERVENING PADA PT. BANK BENGKULU Wagini Wagini; Dara Andalas; Karona Cahya Susena
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7 No 2 (2019)
Publisher : UNIVED Press

This study aims to look at the effect of income and burden on taxes with pre-tax profit as an intervening variable. The data used in this study is secondary data in the form of financial statements for the period 2010-2017. Data testing method uses multiple linear regression analysis with t test, F test, and test coefficient of determination. The results showed that income directly had a negative and not significant effect on taxes, with a total effect of -1.400 and a significance level of 5.7%. Whereas indirectly, income has a positive and significant effect on taxes through pre-tax profit as an intervening variable, with a total influence of 1,401 and a level of significance of 0.07%. Direct expenses have a positive and significant effect on taxes, with a total influence of 1,064 with a significance level of 3.6%. Whereas indirectly the burden also has a positive and significant effect on tax with pre-tax profit as an intervening variable, with a total influence of 1,401 with a significance level of 0.07%. The results of the analysis can be concluded that profit before tax is rightly used as an intervening variable to see the effect of income, expense on pre-tax profit because it can contribute influence by 94%. That is, the tax that must be paid by PT. Bank Bengkulu is influenced by three important factors, namely income, expenses and pre-tax profits.

HUBUNGAN INSENTIF DAN KESELAMATAN DAN KESEHATAN KERJA (K3)DENGAN KINERJAKARYAWAN PADA PT. PETRO ANTARNUSA KOTA BENGKULU Nia Indriasari; Tri Hadi Purnomo
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7 No 2 (2019)
Publisher : UNIVED Press

This study aims to determine the relationship of incentives and Occupational Safety and Health (K3) with employee performance at PT. Petro Antar Nusa Bengkulu City. The sample in this research are 32 driver and conductor at PT. Petro Antar Nusa City Bengkulu. Data collection method using questioner and analysis method used is spearman rank correlation and hypothesis test with t test. Incentives have a very strong relationship with employee performance at PT. Petro Antar Nusa Bengkulu City with correlation value of 0.778. This illustrates that the incentives provided by PT. Petro Antar Nusa Bengkulu City can support in improving the performance, because with the incentives will lead to high morale and employees strive to always excel. This is reinforced by hypothesis test result that is tcount bigger than ttable (6,780> 1,697). Thus the result of hypothesis test is H01 rejected and Ha1 accepted. This means that incentives have a significant relationship with employee performance at PT. Petro Antar Nusa Bengkulu City. Occupational safety and health has a strong relationship with employee performance at PT. Petro Antar Nusa City Bengkulu with correlation value of 0.644. This illustrates that with the company's attention to the health and safety of employees of PT. Petro Antar Nusa Bengkulu City will improve the performance of the employees. This is reinforced by the result of hypothesis testing that is tcount is bigger than ttable (4,611> 1,697). Thus the result of hypothesis test is H02 rejected and Ha2 accepted. This means that Safety and Health (K3) has a significant relationship with the performance of employees at PT. Petro Antar Nusa Bengkulu City.

PENGARUH KREDIT TERHADAP PENDAPATAN PADA PT. BANK BENGKULU Rinto Noviantoro; Iwin Juita
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7 No 2 (2019)
Publisher : UNIVED Press

This study aims to analyze the effect of consumption credit, working capital credit, and investment credit on revenue at PT. Bank Bengkulu. The data used are secondary data derived from the annual financial statements of PT. Bank Bengkulu from 2010 to 2017. Data testing methods used is multiple linear regression analysis, correlation analysis, determination coefficient (R2), by testing the statistical hypothesis t (t test) and F statistical test (F test). The results of the study using multiple linear regression test obtained the regression equation Y = 470287,976 - 0.035 X1 - 20,430 X2 + 46,218 X3. That is, if the consumption credit, working capital credit, and investment credit is worth 0, then the revenue is Rp. 470,287. If there is a decrease in consumption credit of Rp. 1, then the value of revenue decreases by Rp. -0,035, - if the working capital loan decreases by Rp. 1, then the revenue will decrease by Rp. 0 20,430, - and if the investment credit increases by Rp. 1, - then the revenue will increase by Rp. 46,218. The test results of the coefficient of determination (R2) indicate that the credit given has an effect of 20.5% on revenue. While 79.5% is influenced by other factors not examined. The results of partial hypothesis testing (t test) state that consumption credit has a negative and not significant effect on revenue with a significant value of 0.820 and t count of -0.244<2.446 t table. The testing results of working capital loans show a negative results and not significant effect on revenue with a significance value of 0.379 and t count of -0.988<2.446 t table. The results of the investment credit test show that the results have a positive and not significant effect on revenue with a significance value of 0.371 and a value of t count -1.008<2.446 t table. While the simultaneous test results show that consumption credit, working capital credit, and investment credit have no significant effect on revenue with a significance level of 0.796 and a calculated F count of 0.344 < F table of 5.786.

HUBUNGAN KEPERCAYAAN NASABAH DAN PROMOSI DENGAN MINAT MENABUNG PADA PT. BANK BENGKULU KCP PADANG JAYA KABUPATEN BENGKULU UTARA Suwarni Suwarni; Siti Aisyah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7 No 2 (2019)
Publisher : UNIVED Press

The purpose of this study is to find out the correlation of customers’ trust with saving interest in at PT. Bank Bengkulu KCP Padang Jaya North Bengkulu Regency and to find out the relationship between the promotion with saving interest at PT. Bank Bengkulu KCP Padang Jaya of North Bengkulu Regency. The analytical method used was Spearman rank correlation and hypothesis testing. From the results of the Spearman rank correlation calculation between the customers’ trust with saving interest at PT. Bank Bengkulu KCP Padang Jaya of North Bengkulu Regency, it is known that the value of rho count is 0.562, which means the correlation between customers’ trust and saving interest at PT. Bank Bengkulu KCP Padang Jaya of North Bengkulu Regency is moderate, because the correlation value is in the coefficient interval of 0.400 - 0.599, then the correlation between promotions and customers saving interest with the value of rho count is 0.608, which means strong correlation, because the correlation value is in the coefficient interval of 0.600 - 0.799. From the hypothesis testing between the customers’ trust and saving interest with the value of t count is greater than t table (5,131> 1,672) meaning that the hypothesis proposed in this study proved that customer trust has a significant correlation with the customers saving interest at PT. Bank Bengkulu KCP Padang Jaya North Bengkulu Regency. Then the hypothesis testing between promotions with the customers saving interest with the value of tcount is greater than ttable (5,782> 1,672) meaning that the hypothesis proposed in this study proved that the promotion has a significant correlation with the customers saving interest at PT. Bank Bengkulu KCP Padang Jaya of North Bengkulu Regency.

PENGARUH PEMBANGUNAN INFRASTRUKTUR TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI BENGKULU Azuwandri Azuwandri; Retno Agustina Ekaputri; Sunoto Sunoto
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7 No 2 (2019)
Publisher : UNIVED Press

The purpose of this study was to Analyze Effects of Long Road Infrastructure Development, Energy Electricity, Telephone and Water to Economic Growth. The analytical method used to achieve this goal is by using PLS regression analysis model Fixed Effects. Type of key data used secondary data is district / municipality located in the province of Bengkulu years 2009‐2013. The result using 7.0 eviews Program found that the factors positively and significantly affect economic growth during the years 2009‐2013 Bengkulu province is the observation variable length Roads, Energy and Water, although variable Phone has a negative correlation, but a significant impact on economic growth.

ANALISIS CLUSTER PENGUNJUNG TEMPAT WISATA (Studi Kasus: Pantai Panjang Bengkulu) Mimi Kurnia Nengsih; Yesi Indian Ariska
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 8 No 1 (2020)
Publisher : UNIVED Press

Mimi Kurnia Nengsih, Yesi Indian Ariska; This study aims to classify visitors to Bengkulu long beach tourism. This research was conducted through direct observation, interviews and questionnaires with 30 respondents. The analysis used is cluster analysis. The results obtained are Bengkulu Long Beach tourist attractions in the group based on Gender, Education, Age, Place of Origin and Income. Based on the F value in the Anova analysis it is known that the difference in visitors based on education has increasingly smaller differences in the clusters formed. In this study it appears that visitors are dominated by high school education. Other variables that form the basis of grouping visitors such as Gender, Age, Place of Origin and Income there are large differences in cluster formation. Keywords: Long Beach, Tourism, Cluster

PENGARUH ASIMETRI INFORMASI TERHADAP BUDGETARY SLACK DENGAN KEJUJURAN SEBAGAI VARIABEL PEMODERASI: PENGANGGARAN PARTISIPATIF (Studi Eksperimen Pada Mahasiswa S1 Akuntansi Universitas Muhammadiyah Bengkulu) Yudi Pratama Putra
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 8 No 1 (2020)
Publisher : UNIVED Press

Yudi Partama Putra ; The population of this study is the S1 students of the 2015 Academic Year of Muhammadiyah University of Bengkulu. The number of participants who participated in the experiment is 123 students. The technique of taking samples was using purposive sampling with the criteria of samples had completed Management and Public Sector Accounting. Method of data collection used was through experimental method by using questionnaires and manipulation on research subjects. The validity test used was Pearson Product Correlation test, while the reliability test used was Cronbach Alpha. The hypothesis test used in this research was ANOVA which was accompanied by Post Hoc tukey test. The Research results showed that: 1) The level of information asymmetry has an influential information on the budgetary slack. It was shown by F-count > F-table, which is 8.302> 2.68 and p-value 0.000; 2) The Honesty influenced the correlation between information asymmetry and the budgetary slack. This is shown by F-count > F-table, which was 4,785 < 2.68 and p-value 0.010 <0.05; and 3) The results of tukey HSD and bonferoni showed that there was a difference between low and medium information asymmetry with a difference of 0.77401 and statistically significant with p = 0.0428. The difference between low information asymmetry and high information asymmetry was 0.339581 with a significance of 0.0000, the difference between moderate information asymmetry and high asymmetry was 0.339580 and the difference between medium and high asymmetry was 0.262179 with a significance of 0.003. Key Words: Budgetary slack, information Asymmetry, Honesty

PENGARUH STRUKTUR KEPEMILIKAN DAN LEVERAGE TERHADAP RETURN SAHAM PADA PERUSAHAAN RITEL DI INDONESIA Fauziyah Nafishah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 8 No 1 (2020)
Publisher : UNIVED Press

Fauziyah Nafishah; This study aims to determine the effect of managerial ownership, and leverage on stock returns in retail companies in Indonesia.The research method used in this study is a quantitative method, the independent variable used in this study consists of managerial ownership structure and leverage while the dependent variable is stock returns. The population in this study are retail companies listed on the Indonesia Stock Exchange (IDX) listed on the Indonesia Stock Exchange 2013-2017 period. Sample selection through purposive sampling method. There are 7 (seven) companies that have criteria as research samples, so that the research data totaled 35 data. Data collection techniques used are document review, the data analyzed are annual financial reports (annual report), previous research journals and other literature relating to research problems. Data processing and analysis techniques include financial management analysis, multiple linear regression analysis, classic assumption test, hypothesis test, coefficient of determination test and coefficient of determination test. The results showed that managerial ownership partially influential and significant on stock returns, and partial leverage had no significant and significant effect on stock returns. While simultaneously managerial ownership, and leverage affect stock returns.Therefore, it is better for the company's internal parties to improve the company's performance because the company's performance and good company production will make investors interested in investing in these companies. Keyword : managerial ownership, leverage, stock returns

ANALISIS PERSEDIAAN BAHAN BAKU DALAM MENUNJANG PRODUKSI PADA USAHA MARTABAK ALIM KOTA BENGKULU Ida Ayu Made; Wagini Wagini
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 8 No 1 (2020)
Publisher : UNIVED Press

Ida Ayu Made, Wagini; This study aims to determine the inventory of raw materials in the production process to support the Martabak Alim Bengkulu City. The analytical method used was the determination of the purchase of the economy ( Economic Order Quantity ) , Inventory Safety ( Safety Stock ) , and the determination of the reorder point ( Re - Order Point . The survey results revealed that the purchase of raw materials on Martabak Alim Bengkulu City during the year 2017 with the EOQ method is 433 kg of wheat flour special for Martabak in one booking with frequency ordering as many as 4 times and intervals of 78 working days . The assessment of safety stock ( safety stock ) against wheat flour made in Martabak Alim Bengkulu City in the amount of 15 kg . appraisal ordering time again ( Re -order point) wheat flour in Martabak Alim Bengkulu City in the amount of 27 Kg . This is so that the arrival of raw materials to be booked to coincide with the current live inventory for safety stock ( safety stock ) Key Words: Analysis, Raw Material Inventory, Martabak Alim

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Contact Name Karona Cahya Suseno

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Editorial Address Jl. Meranti Raya No. 32. Sawah Lebar, Kota Bengkulu

Location Kota bengkulu, Bengkulu INDONESIA

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Contact Name
Karona Cahya Suseno

Contact Email
karona.cs@unived.ac.id

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+6281373154399

Journal Mail Official
j.ekombisreview@gmail.com

Editorial Address
Jl. Meranti Raya No. 32. Sawah Lebar, Kota Bengkulu

Location
Kota bengkulu,

Bengkulu

INDONESIA