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E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis
ISSN : 1412968X     EISSN : 25989405     DOI : -
Core Subject : Economy, Science,
E-Mabis menerima artikel hasil riset dari para peneliti baik dosen, mahasiswa maupun praktisi dalam bidang ekonomi, manajemen dan bisnis yang belum pernah diterbitkan pada jurnal lain, artikel dapat berupa hasil kajian teoritis maupun hasil penelitian yang ditulis dalam bahasa Indonesia atau Inggris. E-Mabis terbit 2 (dua) kali dalam setahun yaitu bulan April dan Oktober.
Arjuna Subject : -
Articles 155 Documents
Analisis Akuntansi Pendapatan Perpajakan dalam Rangka Penerapan Akuntansi Berbasis Akrual (Studi Kasus KPP Pratama Baubau) Rudi Abdullah
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 18, No 2 (2017): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.96 KB) | DOI: 10.29103/e-mabis.v18i2.177

Abstract

Accounting gets accrual basis will result more information akuntabel,  and transparent as compared to accounting gets cash basis. Accounting gets accrual basic can provide the better measurement, admitting that timely, and liabilities cast in the future. Information gets accrual basis can provide information about economic resource purpose that actually. This research intent to know accounting implement gets accrual basis accord PP 71 years 2010 on taxations propertied accounting. This observational type is observational kualitatif. Sample that is utilized is taxation propertied data on Taxeses Ministering Office Pratama Baubau year 2014. To show observational result that KPP Pratama Baubau has performed taxation income accounting with accrual basis bases prevailing order, which is PP 71 years 2010 and ruling supporting another. Taxation income is admitted while its appearance commanding rights on propertied taxation. Taxations propertied registry be performed according to Accounting Default journals Institutions. Taxations Propertied reporting KPP Pratama Baubau is presented in Budget Realization Reporting and Operational Reporting. This research result is expected Commanding that make ready qualified Man Resource optimal ala and ready deep implemented accounting gets accrual basis so will result qualified Government Financial Statement and gets can be accounted.Keywords: Taxation, Accounting income gets accrual basis
MODEL KEPRIBADIAN CONSCIENTIOUSNESS TERHADAP PERILAKU AKADEMIK KONTRAPRODUKTIF DENGAN PENGENDALIAN DIRI SEBAGAI PEMEDIASI Zainnur M Rusdi
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 18, No 1 (2017): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (678.685 KB) | DOI: 10.29103/e-mabis.v18i1.288

Abstract

Every individual has a different conscientiousness, this causes different reactionsof self-control and ultimately counterproductive academic behaviors that occur arealso different. The research objective to be achieved is to examine the influence ofthe nature of self-control and conscientiousness on academic behavior is counterproductive, and self-control on academic behavior is counterproductive, and examine the role of mediator variable restraint on the effect of precautionary nature of the academic behavior is counterproductive. Based on the research results that the first hypothesis which states the nature conscientiousness have a negative effect on academic counterproductive behavior is not supported. The second hypothesis which states the nature concientiousness have a positive effect on self-control is supported. The third hypothesis which states that self-control negative effect on academic counterproductive behavior is not supported. The fourth hypothesis which states restraint mediating influence of the nature of prudence on academic behavior counterproductive partially supported mediation. Someone who has a personality trait conscientiousness and low self-control tend to behave academic counterproductive.
ANALISA NET PROFIT MARGIN PEDAGANG SAYUR DAN UMBI-UMBIAN DI TANAH PAPUA Sarah Usman
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 19, No 1 (2018): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.86 KB) | DOI: 10.29103/e-mabis.v19i1.279

Abstract

Manokwari peoples activities and papua generally is simple. Local people in their daily activities engage in activities to meet their daily needs, by doing work that is close to the culture of the local community. Sale activities of self-managed garden products can be seen in traditional markets, or along the roads outside of Manokwari. Extensive agricultural land and mixed with the fertile land of Papua, making crops of local communities fertile and can have economic value that can use to local communities daily needs, whether the result of the garden is their consumption or to sale. Seen from the land and profession of most indigenous Papuans is gardening. So the activity of papua people is bringing garden product to the market for sale and gets income. The purpose of research is to find out how much the product cost, how big the results of sales, how big Net Income and how much Net profit margin. Sample Method in this study is simple random sampling where 15 respondents of local traders who are in Sanggeng traditional markets and 15 respondents traders in Wosi traditional market taken with random. Data is taken based on interviews with questionnaire. Questionnaire contains data requirement from respondent that is income and cost. the data analysis method is Profitability with Net profit margin Analysis. Net profit margin is 69.2% means that the profit generated is 69.2% of the overall sales, every month every trader. This is because that 30.8% is all cost used of the total sales. Result of the Net profit margin means that the business of trading vegetables and tubers is potentially to increase income for the papua people.
Pengaruh Promotional Mix terhadap Keputusan Mahasiswa Memilih Universitas Sebelas Maret Surakarta Fernaldi Anggadha Ratno
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 18, No 2 (2017): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.784 KB) | DOI: 10.29103/e-mabis.v18i2.182

Abstract

Tujuan penelitian ini adalah untuk: (1) Mengetahui faktor promotional mix yang terdiri dari periklanan, promosi penjualan, hubungan masyarakat, penjualan perseorangan, pemasaran langsung memiliki pengaruh secara parsial terhadap keputusan mahasiswa memilih Universitas Sebelas Maret. (2) Mengetahui faktor promotional mix yang terdiri dari periklanan, promosi penjualan, hubungan masyarakat, penjualan perseorangan, pemasaran langsung memiliki pengaruh secara simultan terhadap keputusan mahasiswa memilih Universitas Sebelas Maret Surakarta. Sampel diambil dengan teknik quota sampling, teknik proportionate stratified random sampling. Pada penelitian ini besarnya jumlah sampel ditentukan sebanyak 100 responden. Teknik pengumpulan data yang digunakan adalah teknik kuesioner dengan skala Likert. Teknik analisis data yang digunakan adalah teknik analisis regresi linier berganda. Berdasarkan hasil penelitian dapat disimpulkan bahwa : (1) Adanya pengaruh promotional mix terhadap keputusan mahasiswa memilih Universitas Sebelas Maret Surakarta angkatan 2012. Hal ini ditunjukkan dengan nilai probabilitas 0,000 0,05. (2) Hasil perhitungan data untuk variabel periklanan memiliki tingkat signifikansi 0,032, variabel promosi penjualan memiliki tingkat signifikansi 0,036, variabel hubungan masyarakat memiliki tingkat signifikansi 0,043, variabel penjualan perseorangan memiliki tingkat signifikansi 0,026 dan variabel pemasaran langsung memiliki tingkat signifikansi 0,009 maka dapat disimpulkan bahwa variabel periklanan, promosi penjualan, hubungan masyarakat, penjualan perseorangan, dan pemasaran langsung memilki pengaruh terhadap keputusan mahasiswa. (3) Berdasarkan hasil perhitungan data nilai Adjusted R Square sebesar 0,511 sehingga dapat diartikan bahwa 51,1% keputusan mahasiswa memilih Universitas Sebelas Maret dipengaruhi oleh promotional mix yang terdiri dari periklanan, promosi penjualan, hubungan masyarakat, penjualan perseorangan, dan pemasaran langsung sedangkan sisanya dipengaruhi oleh faktor lain.Keywords: Promotional Mix, Keputusan Mahasiswa
Pengetahuan Masyarakat Umum dan Masyarakat Santri Terhadap Bank Syariah : Studi Kasus Kemukiman Bandar Baru Kecamatan Banda Baro Kabupaten Aceh Utara Muhammad Nasir; Mukhlis Mukhlis; Miskarina Miskarina
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 17, No 1 (2016): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (550.46 KB) | DOI: 10.29103/e-mabis.v17i1.52

Abstract

Islamic Banking is a bank that runs its main activity to gather funds from community and to funneling funds to community based on the principles of Shariah. This study discusse about the knowledge of the general public and the islamic students toward Islamic banking.The purpose of this research is to find out how the knowledge of the general public and the islamic students toward Islamic banking. The objects of this research are community general public and Islamic student in Kemukiman Bandar Baru. For the general public is composed of five villages, are: Cot Jabet, Ulee Nyeue, Paya Uleue, Alue Keurinyai and Jamuan. For Islamic Students consists of Integrated Dayah Darul Ma’rifah and Recitation Hall Babussalam Al-Aziziyah. The Data used in this research is the primary data obtained through interviews of respondents directly by using the questionnaire. In the sample, methods used is probability sampling and to define samples in research is used technique stratified sampling and engineering clusters of sampling.Hence, samples are obtained for the general public and islamic students for each are 100 respondents.Test statistics instrument used for analysis this research is test different samples average two pairs (paired sampels test). Test result average difference suggests that there is a difference of knowledge among the general public and the islamic students of Islamic banking. This suggests that the knowledge society students are still less aware of Islamic banking. The implication may provide opportunities to the existing Islamic banking in the community to conduct socialization to society, particularly the Islamic students.Keywords: General Public, Islamic students, Islamic Banking
PEMODELAN PIFTICY THEORY (SPIRIT OF SELF TENACITY AND EFFICACY THEORY) DAN DAMPAKNYA TERHADAP KINERJA PERSONAL DENGAN SA-CILUS THEORY (STAR ASSURANCE BASED SOCIAL STATUS THEORY) SEBAGAI VARIABEL MEDIASI: Studi pada Dosen PTS di Kota Palembang Eka Muzalfitri Ridwan
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 19, No 2 (2018): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (611.346 KB) | DOI: 10.29103/e-mabis.v19i2.352

Abstract

The role and the function of a lecturer in a private college is very crucial in accordance with a lecturer can serve some college students in the shape of scientific education, knowledge, science, and even new technologies. So, in this matter how hard a lecturer’s job to fulfill and satisfy the students’ skill and education until they can get their hope like academic degrees. The classical problems that researcher finds not only from the research gap but also from empirical studies found that lecturers’ prosperities and their recognitions of their skill and expert and even scientific researches are very apprehensive until their motivation at work is low, not loyal to the job, unsatisfied, and even overloading job without any recognitions from their foundation or institution. This research has found that PIFTICY theory and SA-CILUS theory are successfully generated as new theories or postulates to contribute science addition and development in human resource management and organizational behavior until problems in personal performance in this research can be solved. the method of this research using AMOS programme that results PIFTICY significantly influences on personal performance with the grade of 0,963 and SA-CILUS as a mediating variables that influences on PIFTICY with the grade of 0,045. Not only the grand theoretical model in this resaerch is proper but also empirical model in this research can be proper and accepted as a new-research construct.
PENGARUH CITRA MEREK DAN DISTRIBUSI TERHADAP KEPUTUSAN PEMBELIAN PADA PT. HARIAN WASPADA MEDAN Mohd. Heikal
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 18, No 1 (2017): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (847.409 KB) | DOI: 10.29103/e-mabis.v18i1.284

Abstract

Purchasing decisions is the end result of a thought and action in the purchase decision for use, wear, or consume a product or service to meet the needs and desires. The decision of purchase or use can be influenced by brand image and distribution. This study aimed to determine the effect of brand image and distribution on purchase decisions on PT. Harian Waspada Medan. The population in this study is that consumers use a shipping service PT. Harian Waspada Medan. Data collection techniques to study the documentation, interviews and questionnaires to 100 respondents with accidental sampling technique as well as to test the validity and reliability, data analysis techniques using classical assumption test, multiple linear regression, T-test, F-test, and the coefficient of determination ( R-Square). Classical assumption test results known that the normal data so that both are used for multiple linear regression, multiple linear regression Y = 11 563 + 0.580X1 + 0.427X2. Ttest brand image variables obtained t 5.274 1.984 Ttable, significant value 0.000 0.05, showed a significant influence between the variables of the brand image of the buying decision. Then the distribution of variables obtained tcount 3.670 1.985 ttable, significant value 0.001 0.05, indicating the significant influence of the variable distribution of purchase  decision. Ftest obtained Fcount 47.933 Ftabel amount 3,090 with significant value 0.000 0.05, that the brand image and distribution simultaneously together significantly with purchasing decisions. Coefficient of determination obtained 0.497 or 49.7% indicated that about 49.7% variable purchase decisions are influenced brand imageand distribution, the remaining 50.3% is influenced by other variables not examined.
GAYA KEPEMIMPINAN DAN PRAKTEK BISNIS SERTA PENGARUHNYA TERHADAP KINERJA UKM DI PROPINSI ACEH Jullimursyida Jullimursyida
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 19, No 1 (2018): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.826 KB) | DOI: 10.29103/e-mabis.v19i1.275

Abstract

This study was conducted to determine the effect of leadership style and business practices that run on the performance of small and medium enterprises. The data for this study will be obtained by distributing questionnaires. The questionnaire had been developed distributed to employees of SMEs. In order to achieve the research objectives and addressing existing research, the data that has been collected will be analyzed using multiple regression, with the help of SPSS (Statistic Package for Social Science). The results of this study indicate that leadership style has a positive influence on the performance of SMEs, and business practices that run also has a positive effect on the performance of SMEs.
ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS TINJAUAN TEORITIS ADOPSI IAS 41 Nur Afni Yunita; Nur Ramadani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 20, No 1 (2019): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.038 KB) | DOI: 10.29103/e-mabis.v20i1.389

Abstract

This study animed to determine how the treatment of biological assets in PTPN IV and the comparison of the tretment of biological assets based on the standars applied by PTPN IV with IAS 41. The objects in this study were the treatment of biological assets in PTPN IV. The research method used was descriptive qualitative research. The reseults of this study indicated that the recongnition, presentation, and disclosure for biological assets at PTPN IV was in accordance with IAS 41, but for measuring biological assets using the acquisition price while IAS 41 measures biological assets using fair value.
ANALISIS FAKTOR-FAKTOR YANG MENINGKATKAN KEPERCAYAAN PELANGGAN MELAKUKAN ONLINE SHOPPING DAN DAMPAKNYA TERHADAP MINAT BELI ULANG (Studi pada Pelanggan Online Shopping di Kota Tangerang) Tarto Tarto; Yanthi Meitry Gunawan
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 20, No 2 (2019): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (706.823 KB) | DOI: 10.29103/e-mabis.v20i2.395

Abstract

The purpose of this study was to analyze how much influence the knowledge of internet technology, company quality and website quality on customer trust, the effect of product quality and customer trust on risk perceptions and their impact on repurchase interests in online shopping customers in Tangerang City. The research sample is 98 online shopping customers in Tangerang City. The sampling technique used convenience sampling. Data collection distributed questionnaires via email. The method used in this study is the verification method to determine the influence of knowledge of company quality internet technology and website quality on customer trust, the influence of product quality and customer trust on perceived risk and its impact on repurchasing interests in online shopping customers in Tangerang City. The test statistics used are designing structural models, designing measurement models, building flowcharts, testing the appropriate models. Suitability test of structural models and hypotheses using SmartPLS 3.0 software.

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