cover
Contact Name
Elisabeth Rotua Simamora
Contact Email
elisabethrotuas@usm.ac.id
Phone
+6282250009950
Journal Mail Official
jseb@usm.ac.id
Editorial Address
Gedung N Fakultas Ekonomi Universitas Semarang, Jl. Sukarno Hatta Semarang 50196
Location
Kota semarang,
Jawa tengah
INDONESIA
EBSJ
Published by Universitas Semarang
ISSN : 25806084     EISSN : 25808079     DOI : 10.26623/ebsj.v7i2
Core Subject : Economy,
Economics and Business Solutions Journal is an International Scientific Journal, published by Fakultas Ekonomi Universitas Semarang (USM), Central Java, Indonesia. Economics and Business Solutions Journal is intended to the national and international scholarly community. The aim of this journal is to publish high-quality articles dedicated to all aspects of the lates outstanding developments in the field of economics and business. Articles published are the results of research, bringing the new sights (scope) on Economics, Management and Business, and Accounting. Meanwhile, submitted papers are evaluated by double blind peer review for contribution, originality and relevance.
Articles 81 Documents
ANALYSIS OF EFFECT OF SERVICE QUALITY, QUALITY PRODUCTS, AND PRICES ON CUSTOMER SATISFACTION (Case Study at PT Asuransi Tri Pakarta Customer Branch Semarang) Sri Yuni Widowati
Economics and Business Solutions Journal Vol 1, No 1 (2017): Economics & Business Solutions Journal
Publisher : Semarang University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (816.193 KB) | DOI: 10.26623/ebsj.v1i1.623

Abstract

The purpose of the study was to analysis: (1) the impact of service quality on customer satisfaction on PT Asuransi Tri Pakarta Semarang, (2) inflence of product quality for customer satisfaction on PT Asuransi Tri Pakarta Semarang, (3) the effect of price on customer satisfaction on PT Asuransi Tri Pakarta Semarang.The population of this study were customers of 75 employees on PT Asuransi Tri Pakarta Semarang.  This study was a population.  The Data of this study was collected by using questionnaire.  Data analysis was conducted by  multiple regression analysis.The result shows that (1) there is influence service quality, product quality and price on customer satisfaction on PT Asuransi Tri Pakarta Semarang.
CAKE & BAKERY BUSINESS MANAGEMENT OF BESITO VILLAGE, GEBOG DISTRICT, KUDUS REGENCY Nafi Inayati Zahro
Economics and Business Solutions Journal Vol 1, No 1 (2017): Economics & Business Solutions Journal
Publisher : Semarang University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (641.069 KB) | DOI: 10.26623/ebsj.v1i1.652

Abstract

The most-common real problems encountered by most MSMEs in Indonesia are the low level of productivity, low added value, and low product quality. In order to improve MSME s competitiveness, there is a need to take common steps to lift its technology capability and innovativeness. The goal of IPTEK Bagi Masyarakat program is to realize an economically independent cake and bakery business group through partner assistance in Besito Village to allow them to manage their finance well, maintain their bookkeeping correctly according to standard, perform various innovation utilizing technology, improve their knowledge of the proper business management so that they would be able to improve productivity, efficiency, and prevent themselves from wasting resources. The activity is performed through some assistance, technical meeting, and training on such topics as bookkeeping, proper business management, dissemination of the benefits of IP, trademark, halal labelling, packaging, and cataloging. The dissemination on the importance of business permit from Health Office is also done for it is related to their business line, i.e. food industry. Also included in the topics are marketing from conventional one to the utilization of information technology and also the implementation of Accounting bookkeeping management using MYOB Accounting software.
THE APPLICATION OF ATTRACTIVENESS, COMPETENCY, RESPONSIBILITY, AND EMPATHY IN IMPROVING THE ACCOUNTING DEPARTMENT STUDENTS EXISTENCE EFFECT Devi Permatasari
Economics and Business Solutions Journal Vol 1, No 1 (2017): Economics & Business Solutions Journal
Publisher : Semarang University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (702.006 KB) | DOI: 10.26623/ebsj.v1i1.624

Abstract

This research aims at investigating the application of the factors in improving the existence effect of students of Accounting Departmentat Economics Faculty, Unissula. The population in this research is all undergraduate (S1) and associate (D3) degree students of Accounting Department at Economics Faculty, Unissula. Meanwhile, the sample used in this research amounts to 169 respondents who are undergraduate (S1) and associate (D3) degree students of Accounting Department at Economics Faculty, Unissula taking such courses as Management Information System, IT Literacy, and Financial Statements Analysis. The hypotheses are tested using analysis of multiple linear regression from SPSS program. Based on the results of hypothesis testing, it can then be concluded that the existence effect of students of Accounting Department, at both undergraduate (S1) and associate (D3) degrees are significantly influenced by such factors as attractiveness, competency, and empathy.
THE INDICATORS OF VILLAGE ADMINISTRATIVE OFFICER S UNDERSTANDING OF SISKEUDES: A Literature Study Yulianti Pawiro; Dyah N. A. Janie
Economics and Business Solutions Journal Vol 1, No 1 (2017): Economics & Business Solutions Journal
Publisher : Semarang University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.764 KB) | DOI: 10.26623/ebsj.v1i1.666

Abstract

This research is grounded by the enforcement of Village Law and disbursement of Village Fund. The substantial amount of Village Fund demands a more complex accountability. The limited time and inadequate human resources available, this village fund is susceptible to leakage which may be caused by either errors or irregularities.Using literature study method, this research attempts to explore the factors potentially related to village administrative governance and understanding of Village Financial System or Sistem Keuangan Desa (Siskeudes).The results indicate that there are five resultant variables, namely: understanding of Siskeudes, village financial management principles, special fund distribution or Village Fund Allocation (Alokasi Dana Desa/ADD), village financial administration, village financial reporting and accountability and understanding of village-owned property report. This research still needs to be developed further to test the validity of each variable generated in this research.
EFFECT OF TAX KNOWLEDGE ON INDIVIDUAL TAXPAYERS COMPLIANCE Anita Damajanti; Abdul Karim
Economics and Business Solutions Journal Vol 1, No 1 (2017): Economics & Business Solutions Journal
Publisher : Semarang University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (833.485 KB) | DOI: 10.26623/ebsj.v1i1.477

Abstract

Indonesia uses self-assessment system in income tax collection. This system requires the taxpayer to understand the method of calculating payments and tax reporting in accordance with applicable regulations. The problem faced by many taxpayers who do not understand the tax laws. Taxpayers who do not understand tax law become an obstacle for the implementation of self-assessment system in the collection of income tax. This study will examine empirically the influence of tax knowledge on tax compliance of individuals enrolled in the Tax Office (KPP) Central Java Region I. This study develops previous studies that have been carried out in Indonesia by separating variable tax knowledge into 3 (three) variables i.e. knowledge of tax reporting, tax calculation knowledge, and knowledge of tax payments.Data were collected using a questionnaire that is sent directly to the taxpayer. Questionnaires were sent as many as 200 copies. A total of 196 copies of the completed and can be processed. The test results indicate that the instruments used in this study are valid and reliable. Results of hypothesis testing using regression provides empirical evidence that knowledge of tax reporting, tax calculation and knowledge of tax payments significant effect on tax compliance.
AN INFLUENCE ANALYSIS OF PRODUCT QUALITY, BRAND IMAGE, AND PRICE ON THE DECISION TO BUY TOSHIBA LAPTOP (A Study on Students of Economics Faculty of Semarang University) Eko Teguh Prasetyo; Sri Purwantini
Economics and Business Solutions Journal Vol 1, No 2 (2017): Economics & Business Solutions Journal
Publisher : Semarang University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.894 KB) | DOI: 10.26623/ebsj.v1i2.627

Abstract

This study aims to analyze the influence of product quality, brand image, and price towards the decision to buy Toshiba laptop. The study is conducted on students of Economics Faculty, Semarang University. The total number of samples in the study is 96 respondents, using the purposive sampling method, while the set criteria for the said respondents are students of the Economics Faculty, Semarang University who had bought Toshiba laptop and used it for at least 3 months. Method of analysis used in this study is multiple linear regressions, the collected data which has fulfilled the validity test, reliability test, the classical assumption test, and t test that was processed using SPSS 22 program.The results of this study indicate that variables of product quality, brand image, and price positively influence significantly towards the decision to buy Toshiba laptop. Based on the above findings, it is conclusive that, altogether, the three independent variables used can influence the consumers in making their decision to buy as much as 79.5%.
THE INFLUENCE OF DAU (GENERAL ALLOCATION FUND) AND DAK (SPECIAL ALLOCATION FUND) ON CAPITAL EXPENDITURE OF BALI PROVINCE Ni Putu Santi Suryantini
Economics and Business Solutions Journal Vol 1, No 2 (2017): Economics & Business Solutions Journal
Publisher : Semarang University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (675.631 KB) | DOI: 10.26623/ebsj.v1i2.620

Abstract

Due to the governmental implementations and services to the public in accordance with the decentralization principle, the regional areas have the authority to collect taxes/levies and manage the Natural Resources (SDA). The regional areas funding sources consist of Own-Source Revenue (PAD), Fiscal Balance/Revenue Sharing Fund (DBH), General Allocation Fund (DAU) and Special Allocation Fund (DAK) which are directly managed by the regional government through its Regional Revenue and Expenditure Budget (APBD). This research aims at analyzing the influence of PAD, DAU, and DAK on capital expenditure of Bali province. The research population is all city/regency governments in Bali. This research employs a census method involving all Regencies and municipalities in Bali Province. The data are the regional government expenditure realization during the period of 2010 to 2015. The results show that PAD does not significantly influence Capital Expenditure, while DBH, DAU, and DAK significantly influence Capital Expenditure.
ANALYSIS ON FACTORS INFLUENCING CAREER WOMEN S FEAR OF SUCCESS AND ITS EFFECT ON WORK PERFORMANCE (A Study in Semarang City) Dian Triyani; Rr. Lulus Prapti N.S. Surjanti
Economics and Business Solutions Journal Vol 1, No 1 (2017): Economics & Business Solutions Journal
Publisher : Semarang University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.741 KB) | DOI: 10.26623/ebsj.v1i1.650

Abstract

Fear of success occurs when a person receives a distraction in the form of fear of his own ability to complete or attempt to complete a challenging task or job. This study aims to conduct an empirical test and analyze the effect of social support, career development and work competition situation against fear of success, and its effect on work performance. The total number of samples in the study is 96 respondents, with a specific characteristic of married women working in banking.The study employs SPSS for analysis technique. The results show that social support affects negatively fear of success, thus the higher the social support, the less the fear of success. On the other hand, factors of career development and work competition situation affect positively fear of success. Thus, the higher career development and job competition, the greater the fear of success. Further, fear of success factor affects positively on the career performance of career women. A person who has fear of successful career, in which she attributes the success internally, then she is at her high performance.
THE FACTORS INFLUENCING INCOME SMOOTHING ACTION OF PHARMACEUTICAL COMPANIES LISTED IN IDX Udin Saifudin
Economics and Business Solutions Journal Vol 1, No 1 (2017): Economics & Business Solutions Journal
Publisher : Semarang University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (765.313 KB) | DOI: 10.26623/ebsj.v1i1.622

Abstract

This research aims at analyzing the factors influencing income smoothing action in those companies registered in IDX, particularly those running in pharmaceutical sector industry. The variables used in this research are share price, ownership structure, company size, profitability and leverage.This research uses quantitative approach with logistic regression analysis model. This research uses 2009-2013 period. The number of companies observed in this research is 9 companies.The results of this research show that the share price and profitability variables have no influence on income smoothing action, yet the ownership structure, company size, and leverage variables influence income smoothing action.
IMPROVING CUSTOMER LOYALTY THROUGH SERVICE QUALITY AND CUSTOMER SATISFACTION (A Study Conducted at Yani Salon, Demak) Tri Endang Yani
Economics and Business Solutions Journal Vol 1, No 1 (2017): Economics & Business Solutions Journal
Publisher : Semarang University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (787.957 KB) | DOI: 10.26623/ebsj.v1i1.651

Abstract

This research is conducted due to the presence of business phenomena experienced by Yani Salon regarding to their customers complaints. The purpose of this research is to analyze the influence of dimensions of service quality on customer loyalty through customer satisfaction.The research samples are 96 respondents obtained using a purposive sampling method then followed with path analysis.The results show that the physical evidence, reliability, responsiveness, assurance, and empathy have positive and significant influence on customer satisfaction. Physical evidence and assurance do not have significant influence on customer loyalty, while reliability, responsiveness, and empathy have positive and significant influence on customer loyalty.