Articles
1,398 Documents
<![CDATA[ANALISIS EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BENGKULU ]]>
<![CDATA[Yun Fitriano]]>;
<![CDATA[Zahrah Indah Ferina]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (2241.789 KB)
|
DOI: 10.37676/ekombis.v9i1.1212
<![CDATA[Yun Fitriano, Zahrah Indah Ferina; This study aims to determine the extent to which the effectiveness and contribution of hotel taxes and restaurant taxes to regional revenue (PAD) Bengkulu city. The data used in this study are secondary data on hotel taxes and restaurant taxes which are sourced from reports on the realization of the Bengkulu city regional income and expenditure budget from 2015 to 2018. The method of analysis in this study uses quantitative descriptive analysis. The results showed that the average value of the effectiveness of hotel taxes and restaurant taxes in Bengkulu City from 2015 to 2018 was quite effective, ranging from 80% to 82%. Meanwhile, the contribution of hotel tax revenue and restaurant tax from 2015 to 2018 has a very large contribution, where on average each year it has a contribution of above 4%. This shows that Bengkulu City's own revenue is influenced by a large proportion of hotel taxes and restaurant taxes. Key Words: Effectiveness, Contribution, Hotel Tax, Restaurant Tax, Original Local Government Revenue]]>
<![CDATA[PENGARUH KUALITAS JASA DAN KEPERCAYAAN TERHADAP LOYALITAS NASABAH PEGADAIAN (Studi Kasus Upc Sawah Lebar ) ]]>
<![CDATA[Ida ayu Made Er Meytha Gayatri]]>;
<![CDATA[Eska Prima Monique Damarsiwi]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (2166.488 KB)
|
DOI: 10.37676/ekombis.v9i1.1219
<![CDATA[This type of research is a quantitative study in which sampling uses incidental sampling techniques and the number of samples 30 respondents. The technique of answering data using a questionnaire. The data obtained were analyzed using SPSS, with analysis test multiple regression, double correlation analysis and statistical tests (t test, and F test,). The results of the study indicate that simultaneously, service quality and trust variables, together affect loyalty in Upc Sawah Lebar. While partially the service quality variable (X1) significantly influences customer loyalty at Upc Sawah Lebar with a sig value of 0.012. The trust variable (X2) also has a significant effect on customer loyalty at Pegadaian Upc Sawah Lebar with a sig value of 0.21. While the coefficient of determination (R2) of 52.1 for Upc Sawah Lebar means that the contribution of an independent variable explains or influences the dependent variable by 52.1%, while the remaining 47.9% is influenced by other variables not examined in this study. Key Words: service quality, trust]]>
<![CDATA[PERBANDINGAN METODE ALTMAN Z-SCORE, BENEISH M-SCORE-DATA MINING DAN SPRINGATE DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING (Studi Empiris Perusahaan Manufaktur Tahun 2014-2018) ]]>
<![CDATA[Yudi Partama Putra]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (2755.5 KB)
|
DOI: 10.37676/ekombis.v9i1.1222
<![CDATA[Yudi Partama Putra. This study is based on the number of fraud cases that occur both domestically and abroad. Financial reporting fraud that occurs within the company is a major concern throughout the world. This study aims to investigate whether there are significant differences between the Altman Z-score, the beneish m-score - data mining, and springate methods in detecting fraudulent financial reporting. This is quantitative research, and the data used are secondary data. The population of this study is Manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Sample is selected by using purposive sampling method so that there are 26 companies to be the samples. The analysis technique of this study is Regression Analysis on Partial Least Square using SmartPLS. The results of this study indicate that altman z-score and springate have a positive and significant effect on fraudulent financial reporting, while the beneish m-score-data mining has no effect on the fraudulent financial reporting. However, of the three methods, the Altman Z-score method is more influential in detecting the fraudulent financial reporting than the Springate method. Keywords: Altman Z-Score, Beneish M-Score - Data Mining, Springate, Fraudulent Financial Reporting]]>
<![CDATA[HUBUNGAN EKUITAS MEREK (BRAND EQUITY) DENGAN LOYALITAS PELANGGAN PADA PT. ENSEVAL PUTERA MEGATRADING TBK CABANG BENGKULU ]]>
<![CDATA[Sadad Radansyah]]>;
<![CDATA[Nia Indriasari]]>;
<![CDATA[Wagini Wagini]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (2558.55 KB)
|
DOI: 10.37676/ekombis.v9i1.1223
<![CDATA[Sadad Radansyah, Nia Indriasari, The purpose of this study was to determine the correlation between brand equity with customer loyalty at Enseval Putera Megatrading Tbk Company BengkuluBranch. The analytical method used is Spearman’s rank correlation and hypothesis testing. Based on the Spearman correlation analysis of the correlation between brand equity with customer loyalty at Enseval Putera Megatrading Tbk Company Bengkulu Branchobtained the value of rho ( )the correlation between brand equity with customer loyalty at Enseval Putera Megatrading Tbk Company Bengkulu Branchis 0.841 at the interval of the correlation interpretation of 0.800-1,000, with very strong criteria, meaning the correlation between brand equity with customer loyalty at Enseval Putera Megatrading Tbk Company Bengkulu Branchis very strong. To test the hypothesis between brand equity and customer loyalty at Enseval Putera Megatrading Tbk Company Bengkulu Branchis obtained a calculated rho value greater than rho table (0.841> 0.364) so that Ho is rejected and Ha is accepted, meaning that there is a significant correlation between brand equity and customer loyalty at Enseval Putera Megatrading Tbk Company Bengkulu Branch. Key Words: Liquidity,]]>
<![CDATA[PENGARUH STORE’S ATMOSPHERE DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN NICK COFFEE ]]>
<![CDATA[Ade Tiara Yulinda]]>;
<![CDATA[Erwin Febriansyah]]>;
<![CDATA[Fenti Sukma Riani]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (2665.718 KB)
|
DOI: 10.37676/ekombis.v9i1.1228
<![CDATA[This study aims to determine the effect of store's atmosphere and product quality on purchasing decisions Nick Coffee Consumers in Bengkulu City. This research is a quantitative study with a sample of 100 respondents, using accidental sampling technique . Data collection techniques using observation and questionnaires. Data analysis techniques using classical assumption test, multiple linear regression, coefficient of determination (R2) and hypothesis testing. The results of this study can be seen from the multiple linear regression test with calculations are performed using SPSS, the comparison between the (n-k-1) = 100-2-1 = 97 (1.9826).) . From the results of hypothesis testing that Store's Atmosphere (X1) has a positive effect on purchasing decisions on Nick Coffee consumers in Bengkulu City , with T test results showing a significance value of 0,000 <0.050 and Product Quality (X2) has a positive effect on purchasing decisions on Nick Coffee City consumers Bengkulu , with the T test results showing a significance value of 0,000 <0.050 . Testing the hypothesis of the T test and F test shows that the Store's Atmosphere and Product Quality have a significant effect on purchasing decisions with a significance level <0.05. This means that Ho was refused Ha was accepted. In other words Store's Atmosphere and Product Quality have a significant effect both partially and jointly on purchasing decisions at Nick Coffee Bengkulu City . This is evidenced by the f test showing a significance value of 0.000 <0.05.]]>
<![CDATA[PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA PERUSAHAAN MASTER PIECE KARAOKE DI KOTA BENGKULU ]]>
<![CDATA[Yudi Irawan Abi]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (2069.503 KB)
|
DOI: 10.37676/ekombis.v9i1.1233
<![CDATA[The purpose of this study was to determine the effect of tangible, reliability, responsiveness, assurance and empathy of service quality to consumer satisfaction of Master Piece Karaoke in Bengkulu. The sampling technique in this study using purposive sampling techniques and data collection is done by distributing questionnaires to the respondents. The questionaires were distributed to the 100 respondent of Master Piece Karaoke in Bengkulu. The analysis tool used is multiple linear regression using SPSS 16. Hypothesis testing using the T test. Result shows that partially, tangible, reliability, responsiveness, assurance and empathy variables has significant effect on consumer satisfaction of Master Piece Karaoke in Bengkulu. Based on the analysis of known coefficient of determination value of Adjusted R Square is 0.477, this means 47,7% variable consumer satisfaction is influenced by variables service quality.]]>
<![CDATA[PENGARUH COMPANY SIZE, PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY DAN LIKUIDITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2015-2019 ]]>
<![CDATA[Anissah Naim Fatimah]]>;
<![CDATA[Siti Nurlaela]]>;
<![CDATA[Purnama Siddi]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (2262.114 KB)
|
DOI: 10.37676/ekombis.v9i1.1269
<![CDATA[This study animed to determinant the effect of company size, profitability, leverage, capital intensity and current ratio on tax avoidance. This Type of research is kuntitatif. Population in this research of manufacturing companies in the consumer goods industry sector of the food and beverage sub-sector which were listed on Indonesia Stock Exchange (IDX)for the 2015-2019 period. The sample are choose from purposive sampling method and get sample of 12 companies based on some criteria. Data source is secondary data obtained from website (www.idx.co.id). This study uses multiple analysis regression to analyze data with SPSS 25 version edition program. Result of this research showed that company size has influence on tax avoidance. This is evidenced by the results of the value of tsig 0.000 ≤ 0.05. While profitability has no influence on tax avoidance. This is evidenced by the results of the value of tsig 0.309 > 0.05. Leverage has no influence on tax avoidance. This is evidenced by the results of the value of tsig 0.439>0.05. Capital intensity has no influence on tax avoidance. This is evidenced by the results of the value of tsig 0.086 > 0.05 . Current ratio has no influence on tax avoidance. This is evidenced by the results of the value of tsig 0.829 > 0.05.]]>
<![CDATA[MANAJEMEN LABA YANG DIPENGARUHI OLEH MANAGERIAL OVERCONFIDENCE DAN KEPEMILIKAN KELUARGA ]]>
<![CDATA[Yuni Putri Yustisi]]>;
<![CDATA[Destia Dwi Putri]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (3031.724 KB)
|
DOI: 10.37676/ekombis.v9i1.1271
<![CDATA[ABSTRAK Penelitian ini bertujuan untuk mengetahui tindakan manajemen laba yang dipengaruhi oleh managerial overconfidence dan kepemilikan keluarga. Penelitian ini menggunakan sebuah indeks untuk dapat mengukur variabel managerial overconfidence yang dikonstruksikan pada komponen aktivitas investasi, aktivitas pendanaan, dan kebijakan dividen dengan median industri sebagai pembanding. Data yang digunakan adalah sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2012-2017. Perusahaan manufaktur dipilih sebagai sampel penelitian dikarenakan perusahaan manufaktur memiliki tingkat volatility laba yang berubah-ubah. Metode penelitian yang digunakan dalam penelitian ini untuk menganalisis data dan menguji hipotesis adalah statistik deskriptif dan uji regresi linier berganda. Hasil pengujian statistik pada penelitian ini menunjukkan bahwa variabel managerial overconfidence berpengaruh positif terhadap manajemen laba. Selain itu, pengujian interaksi antara kepemilikan keluarga dengan managerial overconfidence tidak memperlemah terjadinya manajemen laba. Kata Kunci: Managerial Overconfidence, Manajemen Laba, Kepemilikan Keluarga ABSTRACT This study aims to determine that earnings management is influenced by managerial overconfidence and family ownership. This study uses an indeks to measure the managerial overconfidence variable which is constructed in the components of investment activity, financial activity, and dividend policy with the industry median as a comparison. The data used is a sample of manufacturing companies listed on the Indonesian Stock Exchange during 2012-2017. Manufacturing companies are selected as research samples because manufacturing companies have varying levels of earnings volatility. This study's research method to analyze data and test hypotheses is descriptive statistics and multiple linear regression. The results of statistical tests in this study indicate that the managerial overconfidence variable has a positive effect on earnings management. In addition, testing the interaction between family ownership with managerial overconfidence does not equate to improved earnings management. Keywords: Managerial Overconfidence, Earnings Management, Family Ownership]]>
<![CDATA[INSENTIF PAJAK, BANTUAN STIMULUS PEMERINTAH PADA KINERJA USAHA MIKRO KECIL MENENGAH DI KABUPATEN BOYOLALI ]]>
<![CDATA[Dwi Septi Lestari]]>;
<![CDATA[Siti Nurlaela]]>;
<![CDATA[Riana R Dewi]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (2256.539 KB)
|
DOI: 10.37676/ekombis.v9i1.1274
<![CDATA[The world was in an uproar with the outbreak of a new virus in early 2020, namely the corona virus (SARS-CoV). It is called Corona virus during the 2019 period (COVID-19). Covid-19 is a contagious disease and this transmission causes public concern, thus affecting their social and economic life. Government policies appeal to the public to social distancing and isolate themselves at home. The small, micro and medium enterprises (UKM) sector has an important role in maintaining local and government economic activities. The objective of this research is to determine the effect of tax incentives and government stimulus assistance on the performance of UMKM in Boyolali Regency. The population in the research is all people in Boyolali who have micro, small and medium enterprises (UMKM) with the random sampling method and the number of samples is 93. The research used primary data. The method to determine the effect between the independent variable and the dependent variable is the research instrument test, classical assumption test, and multiple regression analysis tests using SPSS 23 version. Based on the research, the results show that tax incentives and government stimulus assistance affect the performance of UMKM in the Boyolali regency.]]>
<![CDATA[Pengaruh Pertumbuhan Perusahaan, Solvabilitas Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Property Dan Real Estate Indonesia Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Yusmaniarti Yusmaniarti]]>;
<![CDATA[Amalia Sauma]]>;
<![CDATA[Ummul Khair]]>;
<![CDATA[Marini Marini]]>;
<![CDATA[Ratnawili Ratnawili]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 2 (2021) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37676/ekombis.v9i2.1296
<![CDATA[Pertumbuhan ekonomi Indonesia sedang mengalami penurunan. Perlambatan pertumbuhan ekonomi tergambar pada kinerja bisnis perusahaan-perusahaan yang ditunjukkan melalui laporan laporan keuangan perusahaan-perusahaan publik pada kuartal yang sedikit banyak memperlihatkan tren penurunan pendapatan dibandingkan periode serupa tahun sebelumnya salah satunya pada Perusahaan property and real estate sebagai perusahaan jasa yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini dilakukan untuk mengetahui gambaran dan pemahaman yang lebih mendalam mengenai pengaruh pertumbuhan perusahaan, Solvabilitas dan Profitabilitas terhadap nilai perusahaan property and real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2017-2019. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif yang dilakukan di perusahaan property and real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2017-2019. Teknik pengumpulan data analisis dengan menggunakan laporan tahunan perusahaan dan dianalisis dengan menggunakan SPSS 18. Hasil penelitian ini menunjukkan bahwa variabel pertumbuhan perusahaan menunjukkan hasil uji parsial bahwa nilai signifikansi 0,667 > 0,05 sehingga dapat dinyatakan bahwa pertumbuhan perusahaan tidak berpengaruh terhadap variabel nilai perusahaan. Pada solvabilitas (DR) memiliki nilai parsial signifikansi 0.000 < 0,05 sehingga variable Solvabilitas dapat dinyatakan berpengaruh terhadap nilai perusahaan dan pada variable profitabilitas menunjukkan hasil bahwa tingkat signifikansi 0,642 > 0,05 sehingga dapat dinyatakan bahwa profitabilitas tidak berpengaruh secara signifikan terhadap variabel nilai perusahaan pada perusahaan Property dan real estate yang terdaftar di Bursa Efek Indnesia pada tahun 2017-2019.]]>
