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Eksis: Jurnal Ilmiah Ekonomi dan Bisnis
Published by Universitas Batanghari Jambi
ISSN : 20875304     EISSN : 25806882     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis merupakan jurnal ilmiah yang mempublikasikan hasil penelitian maupun review dibidang ekonomi, manajemen, bisnis, akuntansi, ekonomi syariah dan ekonomi islam. Jurnal ini terbit dua kali dalam setahun yaitu pada bulan Mei dan November.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 7, No 2 (2016): November" : 6 Documents clear
METODE AKUNTANSI PADA PERUSAHAAN-PERUSAHAAN YANG TERGABUNG DALAM KELOMPOK LQ45 DI BURSA EFEK INDONESIA: SUATU KAJIAN Riko Mappedeceng
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7, No 2 (2016): November
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.488 KB) | DOI: 10.33087/eksis.v7i2.7

Abstract

 This research intends to know the most accounting methods that used by companies to take a decision in account receivable, inventory and fixed asset. Moreover it can be used as a consideration to choose an accounting method for the companies’ bad debt, initial cost of inventory and depreciation of fixed asset. This research proved that the most method used in account receivable is allowance method, for inventory is the lower cost or market method, and for fixed asset is the straight line method.Key words : Accounting Method
GLOBALISASI MAKROEKONOMI TERHADAP PASAR MODAL INDONESIA Sakinah Sakinah
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7, No 2 (2016): November
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.396 KB) | DOI: 10.33087/eksis.v7i2.8

Abstract

Pasar modal merupakan salah satu instrumen ekonomi dewasa ini yang mengalami perkembangan sangat pesat. Salah satu ukuran kinerja dari pasar modal adalah indeks saham. Ada banyak faktor yang dapat mempengaruhi indeks saham, antara lain tingkat suku bunga domestik, kurs valuta asing, kondisi perekonomian internasional, siklus ekonomi suatu negara, tingkat inflasi, peraturan perpajakan, dan jumlah uang yang beredar.Selama periode pengamatan antara tahun 2000 hingga 2015 terjadi fenomena dimana hubungan antar variabel makroekonomi dengan pergerakan IHSG tidak sesuai dengan teori, dan kesenjangan dari hasil penelitian terdahulu. Tujuan dari penelitian ini adalah mengetahui pengaruh variabel BI rate, inflasi, jumlah uang beredar, minyak dunia, emas, kurs IDR/USD, indeks Dow Jones, dan indeks Nikkei 225 terhadap IHSG. Analisis data yang digunakan adalah analisis Regresi berganda.Hasil dari penelitian ini menunjukkan bahwa variabel BI rate, dan kurs IDR/USD berpengaruh negatif terhadap IHSG, sementara variabel minyak dunia, emas, indeks Dow Jones dan indeks Nikkei 225 berpengaruh positif terhadap IHSG selama periode 2000 hingga 2015.Kata kunci: IHSG, makroekonomi, integrasi pasar modal dunia, globalisasi 
MEMPREDIKSI RETURN SAHAM: KEAKURATAN 2 (DUA) MODEL FAMA FRENCH DAN CAPM Yunan Surono
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7, No 2 (2016): November
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.092 KB) | DOI: 10.33087/eksis.v7i2.9

Abstract

In the world of investment, there is a lot of model being used to calculate a return which will be compared with the available risk. The model that being compared in this investigation is the capital asset pricing model and the Fama French three factor model. The Capital Asset Pricing model is one of the model that calculate return using the market risk factor only, while the fama French three factor model uses the factor of market risk, size and book to market equity.The investigation uses 12 data of stock market companies that have been chosen from 45 companies’ data. This data have met the requirement in the investigation. The period of the data is taken from 2005 until 2015. Every data will be processed based on several portfolios and the result will be entered to both of the model to calculate the return estimation. Each of this return estimation will be compared to know the accuracy to calculate the return. With this comparison then investor able to evaluate which model to be used in the situation and condition at the present.Keyword: Fama-French Three Factor Model, Capital Asset Pricing Model, Investment
PENGARUH PAJAK DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SAROLANGUN M Zahari
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7, No 2 (2016): November
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.201 KB) | DOI: 10.33087/eksis.v7i2.11

Abstract

Acceptance of local revenue (PAD) is an important revenue source for the implementation of regional autonomy. Excavation potential local taxes and local retribution optimally will be able to make a significant contribution to the increase in revenue from PAD in Sarolangun district. The purpose of this study to determine the potential of local tax revenues and levies as well as its effect on PAD Sarolangun district. This research was conducted at the Department of PPKAD Sarolangun district. The research method used descriptive qualitative method and multiple linear regression.               The results showed that the potency of taxes and local retribution still low and needs to be improved. During the period of 2010-2015, the contribution of local tax revenue to the PAD an average of 23.1 % one year, and the contribution of local retribution revenue an average of 16.01% one year. Overall, local taxes and local retribution affect the PAD increase in Sarolangun district.Keywords: acceptance of local revenue, local taxes and local retribution
ANALISIS UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH DALAM RANGKA MENINGKATKAN RASIO KEMANDIRIAN DAERAH (STUDI KASUS PADA PEMERINTAH KABUPATEN/KOTA DALAM PROVINSI JAMBI TAHUN ANGGARAN 2015) Fathiyah Fathiyah
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7, No 2 (2016): November
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.681 KB) | DOI: 10.33087/eksis.v7i2.12

Abstract

This study aims to analyse the efforts made the Government District/Town in Jambi province in an attempt to increase revenue of the original area (PAD) in order to increase the ratio of the independence area for fiscal year 2015.            These studies are qualitative and quantitative by using the related literature and data Report realization of Budget the county or city within Jambi province fiscal year 2015.Based on the results of the analysis of the obtained conclusions that the ratio of independence County or city within Jambi province are still very small with an overall average of 8.83% just so is need for efforts of local governments to increase the PAD in order to increase the ratio of independence. As for the effort to be made to increase the number of PAD that is by calculating the potential of existing PAD then conducted analysis with micro and macro base it can be done working with related institutions of study so that potential data obtained more accurate PAD. Other efforts is to improve the system of revenue management areas include (1) the expansion of the base of acceptance, (2) control over the revenue leakage, (3) improved the efficiency of the administration of revenue and (4) transparency and accountability. Key word: the original Revenue area, the ratio of Self-sufficiency, the report realization of Budget
PENGARUH LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP PRESTASI KERJA KARYAWAN PADA PT.PERKEBUNAN NUSANTARA VI UNIT USAHA BUKIT CERMIN KABUPATEN SAROLANGUN Etty Siswati
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7, No 2 (2016): November
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.96 KB) | DOI: 10.33087/eksis.v7i2.13

Abstract

This study aims 1. To determine the influence of the working environment on PT. Perkebunan Nusantara VI Unit Usaha Bukit Cermin Sarolangun. 2. To know the effect of work discipline in PT. Perkebunan Nusantara VI Unit Usaha Bukit Cermin Sarolangun     3. To determine the influence of the working environment and work discipline on employee performance on PT. Perkebunan Nusantara VI Unit Usaha Bukit Cermin Sarolangun.The collecting methods of data used is survey methods used to obtain information from respondents by using technic interviews and distribute a list of questions and by using a Likert scale. This study population on employees on. PT. Perkebunan Nusantara VI Unit Usaha Bukit Cermin Sarolangun was 60 peoples.The analysis tool used is multiple linear regression and this method using computer assistance through the program SPSS 20.0 for windows. From the calculation results SPSS 20.0 was obtained tcount for the Working Environment variable is equal to 5,589 and significance value (Sig.) is 0,000. If to comparison is found tcount> ttabel or 5,589> 167,203.It can be concluded that the work environment influence significantly to employee performance on PT. Perkebunan Nusantara VI Unit Usaha Bukit Cermin Sarolangun. tcount for work discipline variable is equal to 3,636 and with a significance value (Sig.) is 0.001. If to comparison is found tcount> ttabel or 3,636> 167.203. It concluded that the Working discipline variables influence significantly to employee performance on PT. Perkebunan Nusantara VI Unit Usaha Bukit Cermin Sarolangun.Fcount equal to 36.154 with a significance value (Sig.) is 0,000. If to comparison Fcount> Ftable or 36.154 > 3.190. It concluded that the working environment and work discipline simultantly have a significant effect on employee performance on PT. Perkebunan Nusantara VI Unit Usaha Bukit Cermin Sarolangun.Keywords: Work Environment, Work Discipline, Performance Employee 

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