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Contact Name
Karona Cahya Suseno
Contact Email
karona.cs@unived.ac.id
Phone
+6281373154399
Journal Mail Official
j.ekombisreview@gmail.com
Editorial Address
Jl. Meranti Raya No. 32. Sawah Lebar, Kota Bengkulu
Location
Kota bengkulu,
Bengkulu
INDONESIA
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
ISSN : 23388412     EISSN : 27164411     DOI : https://doi.org/10.37676/ekombis.v8i1.926
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.
Articles 1,398 Documents
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK DALAM PENGURUSAN RESTITUSI PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BENGKULU Triansyah, Hapizar; Susena, Karona Cahya
JURNAL EKOMBIS REVIEW Vol 2 No 2 (2014)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

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Abstract

Hapizar Triansyah, Karona Cahya Susena; The purpose of this research is to determine the Factors Affecting What Are The Dominant taxpayer Handling Tax Refund Kantor Pelayanan Pajak Pratama bengkulu. analysis results can be used as consideration Bengkulu Pratama Tax Office to improve the management of restitution in the future. Type of research is descriptive qualitative. researchers also conducted a descriptive analysis of the dominant factors that affect taxpayers in obtaining refunds of taxes. in this study also uses data analysis to reating scale raw data is numeric then interpreted in a qualitative sense, so measurements using this scale reating change in processing quantitative data into kaulitatif.Produce research results that of the five indicators of the number of respondents expressed a statement about obtaining tax refunds with a score of 165.1 is in the interval 146-179 that are in the area of effect. It is stated that the five indicators in the management of tax refunds for taxpayers affected. Processing of tax refunds that participate filled out a questionnaire in general expressed a very good response . Continuum corresponding graphs we know that the statement is the dominant procedure with a score of 188.6 Restitution is in the interval 180-213 which was very influential in the area of the highest ranks. Key words:Sanctions,Period of Restitution, Restitution Procedures, Tax Audit,Tax Officer
REVITALISASI EKONOMI UNTUK MENINGKATKAN PRODUKTIVITAS, NILAI TAMBAH DAN AKSES PASAR BERBASIS KELESTARIAN KAWASAN HUTAN LINDUNG “BUKIT DAUN” DI KABUPATEN REJANG LEBONG -, Soengkono; Sari, Anggri Puspita
JURNAL EKOMBIS REVIEW Vol 2 No 2 (2014)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

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Abstract

oengkono, Anggri Puspita Sari; This study departs from the failure of the Development Community Forests (Judg.) which until now had never been able to open completely and still keep problems lingering. Based on such phenomena, research aims to revitalize the economic potential of the resource-based local economy and protected forest sustainability through appropriate integrated technological innovation to increase productivity, added value and sustainable market access. This research is designed to be completed during the 2 (two) years by combining two approaches, namely, the economic development and economic sustainability of downstream subsystem sub-system upstream agribusiness to protect and preserve the integrity of protected forest ecosystems. To achieve the goal of this research is to use PRA approach (Participatory Rural Appraisal), qualitative, and action (action research). Information obtained through in-depth interview techniques (indept interview), observations, focused group discussions (Focus Group Discussion) and brainstorming (brainstorming) in the classical media. Data analysis was carried out simultaneously with the process of data collection (on going analysis) and the applicable techniques techniques in qualitative penelitihan. Appropriate technology development Model used adapted, arranged with the potential of existing human resources, natural resources, the potential existence of a team of experts, as well as the potential of the existing business environment. Model development is directed to the formation of groups of people of productive coffee farmers, the development of appropriate technology module production of coffee processing and packaging printing business. Community groups geared to business establishment production of coffee processing and packaging printing business through structured training activities, the establishment of business units, business management, coaching and coaching development effort. The research team gave assistance technology consulting, product certification, as well as coaching development marketing. On these activities will also be developed to support business partner role in enterprise development, including support of the Government, employers, and sources of capital. Key words: Revitalization, Economic, Technology, Productivity, Sustainability
PENGARUH PERPUTARAN PERSEDIAAN VOUCHER SEV DALAM MENINGKATKAN LABA OPERASI PT. ELKOMINDO MITRA NUSANTARA BENGKULU -, Herlin
JURNAL EKOMBIS REVIEW Vol 2 No 2 (2014)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

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Abstract

Herlin; Inventory is the most active part in the company's operations, which continually purchased or manufactured or sold. Turnover of inventory (inventory turnover) measures the relationship between the volume of merchandise sold by the amount of inventory on hand during the period. Inventory is very important for any company, in the absence of an adequate supply of the company is not able to meet customer desires, so that the company's inventory management should be carried out effectively and efficiently. This study aimed to examine the effect of the merchandise inventory turnover increase operating profit of PT. Mitra Nusantara Elkomindo Bengkulu. The sample in this study is the inventory voucher SEV PT. Mitra Nusantara Elkomindo Bengkulu observation period of 3 years. Inventory turnover during 2010, 2011 and 2013 has increased for each year showing that the higher the inventory turnover increased operating profit meal, this proves that the inventory turnover vouchers SEV gives positive effect in increasing the operating profit of PT. Mitra Nusantara Elkomindo Bengkulu  Key words:Inventory Turnover, Operating Profit
ANALISIS KEPUASAN MASYARAKAT ATAS KUALITAS PELAYANAN KEPOLISIAN PADA KANTOR DIREKTORAT INTELIJEN KEAMANAN POLISI DAERAH BENGKULU Kusuma, Hendra; Anitasari, Merri
JURNAL EKOMBIS REVIEW Vol 2 No 2 (2014)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

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Abstract

Hendra Kusuma, Merri Anitasari; Purpose of this study was to determine the intelligence directorate office services at the regional police security Bengkulu. Method data collecting the used is questionnaire. Analysis method the used is Index Satisfaction of Society. Pursuant to result of data analysis and research about service analysis at intelligence directorate office services at the regional police security Bengkulu, hence can be pulled an conclusion that average value per highest service element is clarity care workers of service given by intelligence directorate office services at the regional police security Bengkulu that is with value of unsure service equal to 2,77 and average value per lowest service element that is at certainty of expense equal to 2,41. Value of IKM at intelligence directorate office services at the regional police security Bengkulu equal to 63,9 meaning that service unit performance at intelligence directorate office services at the regional police security Bengkulu is " goodness", because the value reside in among 62,51 - 81,25 residing in a quality of service of B (good).Key words:Service Quality
PERTUMBUHAN EKONOMI DAN KEMISKINAN DI INDONESIA Soleh, Ahmad
JURNAL EKOMBIS REVIEW Vol 2 No 2 (2014)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

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Abstract

Ahmad Soleh; Economic Growth and Poverty in Indonesia. Purpose of this observation to find out economic growth and poverty in Indonesia using secondary data obtained from Badan Pusat Statistik. During observation period in 2001-2011, the economic growth in Indonesia tend to enhancement experience with growth average 5,33% by year whereas the poverty population percentage in Indonesia is tend to reduction experience with average point 16,13% by year.The high economic growth be expected able to increasing welfare society but the high economic growth in one region not guarantee society welfare in that region, as the phenomenon that happen in West Papua Province which have the highest economic growth average in national (11,27% annually) but the poverty society percentage in West Papua occupy second position (35,77%), this position is after Papua Province. This phenomenon show the economin growth that not take sides at poverty society. Kawasan Barat Indonesia (KBI) has a adequately better condition if it compared with Kawasan Timur Indonesia (KTT) whether is view from economic growth indicator although view from the poverty. The KBI economic growth average is 5,45% annually and it?s above of average national economic growth and the percentage of poverty society is 43% while KTI is 57%. Generally Kawasan Timur Indonesia (KTI) and some region that incorporated in that region and included in left behind category. Necessarily, government should taking seriously and also make serious effort to decrease the disparity of development between territory and region economic growth acceleration, and also increase programs poverty reduction because it will take an effect to Indonesia economic matters entirely. Kata Kunci: Pembangunan,Disparitas,Pertumbuhan Ekonomi, dan Kemiskinan
PENGARUH KEPEMILIKAN MANAJERIAL, PROPORSI KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA Riswandi, Pedi
JURNAL EKOMBIS REVIEW Vol 2 No 2 (2014)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

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Abstract

Pedi Riswandi; Ownership structure is very important because it is closely related to the operational control of the company . From the point of view of the theory of accounting , earnings management is determined by the motivation of the company manager . Different motivations will result in a different amount of earnings management , such as the manager who also shareholders of the company with a manager who is not a shareholder and board composition also plays an important role in control of what is done by the executive This study aimed to determine the effect of managerial ownership on earnings quality and the proportion of independent directors on the quality of earnings. The research sample using companies listed in Indonesia Stock Exchange in 2009-2011. "The technique of purposive sampling method. " These results indicate that managerial ownership has a negative effect on the quality of earnings , proportion of independent directors has a positive effect on the quality of earnings. Key words:Managerial ownership, Proportion Independent Commissioner , Earnings Quality
PENGARUH KEBIJAKAN DIVIDEN DAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DI BEI Yuniarti, Rina
JURNAL EKOMBIS REVIEW Vol 2 No 2 (2014)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

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Abstract

Rina Yuniarti; This study aimed to determine the effect of dividend policy, the company's growth to firms value. The populationin this study is the manufacturing company listed of the Indonesia Stock Exchange (BEI) in the year from 2006 to 2010.The hipotesis of this study were tested by exploring multiple regresi and technical regression nalysis SPSS 18. This study faund that dividen policy and company?s growth positive infemence firm value. Key words: dividend policy, the company?s growth and firm value
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DEVIDEND PAYOUT RATIO (DPR) Sartika Sari, Eka
JURNAL EKOMBIS REVIEW Vol 2 No 2 (2014)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

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Abstract

Eka Sartika Sari; The purpose of this observation to know the factors effect that affect Dividend Payout Ratio (DPR) wisdom at manufacturing company registered in Bursa Efek Indonesia. The used of data is financial report annual from 18 manufacturing company which registered in Bursa Efek Indonesia during 2007 until 2011. Analiysis method which used is multiple regression linear. Variable in this observation are Size, Liquidity, Profitability, Growth, and Institutional Owner as independend variable. While the dependent variable is Payout Ration Dividend Wisdom (DPR). The independend variable was did with Simultan and Partial test using SPSS. The observation result show that company Proportion, Liquidity, Profitability, Company Growth, and Institutional Owner whether is Simultan or in Partial, it is not take siginificant effect to Dividend Payout Ratio (DPR). Key words: Dividend Payout Ratio (DPR), Size, Liquidity, Profitability, Growth and Institutional Owner
PENERAPAN AKUNTABILITAS ANGGARAN UNTUK PENGUKURAN EFISIENSI DAN EFEKTIVITAS RENCANA ANGGARAN BIAYA (Studi Kasus pada PT. PELINDO Kantor Cabang Pulau Baii Bengkulu) -, Asa'd
JURNAL EKOMBIS REVIEW Vol 2 No 2 (2014)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

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Abstract

Asa?d; PT Pelindo constitute of BUMN that have a range in sea transportation field. As well as the other company in Indonesia that have a range in transportation, the rise of BBM price can make an impact for PT Pelindo, which caused BBM price component rise until 46,12% from the price total of shipping. Therefore, company try to increase the effeciency in every each of aspect, also increasing internal supervision to manage cost side with tight. Accountability application can encourage the company to achieve the purpose through cost control. Based from the background, the purpose of this observation is make a research about accountability application in reach of cost control. This observation use qualitative approach. This observation also literature and interview with financial staff from PT Pelindo Pulau Baii Branch Office Bengkulu to get the Data. The analysis method from the observation is comparing accountability application and cost control that obtainable from case study. Based on the result of PT Pelindo Pulau Baii Branch office Bengkulu, the company not yet to apply a good accountability, it is knew from presence some requirements and characterization which not yet to filled. The company also not yet to run the cost control in good way, this can see from the analysis presence against of cost digression which not implemented. Budget management in PT Pelindo Pulai Baii Branch office Bengkulu is adequate in effective and efficient. Key words: Accountability Budget, Effectiveness and Effeciency.
PENERIMAAN RETRIBUSI PASAR KABUPATEN LEBONG (Studi Terhadap Jumlah Pedagang Dan Pertumbuhan Ekonomi ) REVOLINA, ELLYA; -, Yuliani
JURNAL EKOMBIS REVIEW Vol 2 No 2 (2014)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

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Abstract

Ellya Revolina, Yuliani; The purpose of this research is todetermine the influence ofthe number of tradersstalls, stalls andgrowingmerchantekonomiterhadapdistrictleviesLebongtahunmarketin2004- 2011is thedatathat I usesecondary dataandsamplingmethodsdoneby purposive sampling methodie the number ofmerchantstalls, stalls andgrowingmerchantekonomiterhadapDistrictleviesLebongtahunmarketin2004- 2011Based onthe calculationresultsobtainedcoefficientof Multiple Determination(R2) for0,972berartithata variablenumber oftradersstalls(X1), the number of traderslos(X¬2) andeconomicgrowth(X3) contributedin influencingmarketlevies(Y) of 97.20% while the remaining2.80% areother variables notexamined in this study. Calculated F value of53,663while the Ftable?dengan=0.05is equal to6.590asthe value ofF calculated> Ftable(53,663> 6.590) thenHo is rejected,meaning thatthere is no influenceofthe number of tradersstalls(X1), the number of traderslos(X¬2 )danpertumbuhaneconomy(X3) jointlyagainstleviesmarket(Y) tthe valuefora variablenumber oftradersstalls(X1) is5.015; t valuefora variablenumber oftraderslos(X2) is equal10,357dant valueforthe economicgrowthvariable(X3) is equal to2.3064,130sedangkant tableisbecausethe value oft count>t table(5.015> 2.306; 10.357> 2.306and4.130>2.306) means thatthe variablenumber oftradersstalls(X¬1); number oftraderslos(X2) andeconomicgrowth(X3) partial/individualhas an influence onthe marketlevies(Y). Key words:merchantstalls, traderslos, economicgrowth, marketlevies

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