Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi
JURNAL MENARA EKONOMI, merupakan jurnal penelitian dan kajian ilmiah yang diterbitkan Fakultas Ekonomi UMSB. Penyunting menerima kiriman naskah hasil kajian dan penelitian untuk bidang ekonomi untuk dipublikasikan di jurnal ini. Naskah yang masuk akan dievaluasi dan disunting untuk keseragaman format tanpa mengubah maksud. Topik yang di utamakan untuk terbit dijurnal ini : 1. Bidang Ilmu Ekonomi 2. Bidang Ilmu Manajemen 3. Bidang Ilmu Ekonomi Pembangunan
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<![CDATA[ANALISIS PENGARUH HUMAN RELATION DAN KONDISI LINGKUNGAN KERJA TERHADAP ETOS KERJA PEGAWAI INSTALASI FARMASI RSU. DR. M. DJAMIL PADANG ]]>
<![CDATA[Sepris Yonaldi Sepris Yonaldi]]>;
<![CDATA[Henny Sjafitri Henny Sjafitri]]>;
<![CDATA[Bustami Bustami]]>
<![CDATA[ Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 4, No 3 (2018): Volume IV No. 3 Oktober 2018 ]]>
Publisher : <![CDATA[Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi ]]>
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DOI: 10.31869/me.v4i3.978
<![CDATA[Tujuan penelitian ini untuk mengetahui dan menganalisis pengaruh human relation dan kondisi lingkungan kerja secara parsial dan simultan terhadap etos kerja pegawai Instalasi Farmasi RSU. DR. M Djamil Padang. Metode penelitian yang digunakan adalah kuantitatif deskriptif. Teknik pengambilan sampel yang digunakan adalah total sampling sehingga keseluruhan populasi digunakan sebagai sampel dalam penelitian ini sebanyak 96 responden, metode pengumpulan data yang digunakan adalah observasi, angket dan studi perpustakaan. Teknik analisis data yang digunakan adalah regresi linear berganda, uji t, uji F dan koefisien deteminasi. Berdasarkan hasil uji yang dilakukan secara parsial dan simultan variabel human relation dan kondisi lingkungan kerja berpengaruh signifikan terhadap etos kerja pegawai Instalasi Farmasi RSU. DR. M Djamil Padang nilai signifikan < 0,05. Sementara nilai koefisien determinasi terdapat pada nilaiAdjusted R-Squaresebesar 14,5% sedangkan sisanya 85,5% dijelaskan oleh variabel lain yang tidakdibahas dalam penelitian ini.]]>
<![CDATA[PENGARUH KEPEMILIKAN MANAJEMEN, KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP RISK DISCLOSURE ]]>
<![CDATA[IMMU PUTERI SARI IMMU PUTERI SARI]]>;
<![CDATA[ZEMI SUSANTI ZEMI SUSANTI]]>
<![CDATA[ Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 4, No 3 (2018): Volume IV No. 3 Oktober 2018 ]]>
Publisher : <![CDATA[Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi ]]>
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DOI: 10.31869/me.v4i3.974
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajemen terhadap riskdisclosure, untuk menguji pengaruh komisaris independen terhadap riskdisclosure, dan untuk menguji pengaruh ukuran perusahaan terhadap riskdisclosure. Risk disclosure merupakan variabel dependen yang diukur denganmenggunakan RDI (Risk DisclosureIndex).Penelitian ini menggunakan data sekunder dengan populasi seluruh perusahaan manufaktur sektor industri makanan dan minuman yang terdaftar dalam Bursa Efek Indonesia (BEI) tahun 2012-2015. Sampel penelitian terdiri dari 15 responden. Metode yang digunakan untuk menentukan sampel adalah penelitian ini dengan metode purposivesampling. Metode analisis yang digunakan adalah Uji Asumsi Klasik, Regresi Linier Berganda dan Uji Hipotesis yaitu Uji Parsial (t) denganmenggunakan teknik SPSS. Hasil regresi yang di peroleh telah memenuhi uji asumsi klasik sehingga di peroleh Ŷ =0.143+0.047+0.278+0.379.Hasil pengujian hipotesis menunjukkan bahwa komisaris independen tidak berpengaruh positif terhadap riskdisclosure dan ukuran perusahaan tidak berpengaruh positif terhadap risk diclosure. Sedangkan kepemilikan manajemenberpengaruh positif terhadap riskdisclosure.]]>
<![CDATA[ANALISIS KETIMPANGAN KEMAMPUAN PENERIMAAN PAJAK MENGGUNAKAN INDEKS WILLIAMSON PADA KABUPATEN DAN KOTA DI SUMATERA BARAT ]]>
<![CDATA[Tilawatil Ciseta Yoda, Tilawatil Ciseta Yoda]]>;
<![CDATA[Rina Febriani, Rina Febriani]]>
<![CDATA[ Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 4, No 3 (2018): Volume IV No. 3 Oktober 2018 ]]>
Publisher : <![CDATA[Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi ]]>
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DOI: 10.31869/me.v4i3.979
<![CDATA[West Sumatra as one of the provinces in Indonesia that accepted the government policy of regional autonomy. Regional autonomy in Indonesia is a form of decentralization. Regional autonomy is directed to accelerate regional independence in order to realize community welfare. The implementation of fiscal decentralization which has been implemented for approximately 15 years has significantly grown the regional economy of each regency / city, but on the other hand the inequality that occurs between districts / cities has also increased especially on tax revenues. One of the methods to assess tax revenues inequality of a region is to use the Williamson’s Index. This research aims to evaluate, describe and maping the level of inequality of tax revenues using theWilliamson’s Index between districts, cities and between districts and cities in West Sumatra Province for the period 2014-2016. The research was conducted in all districs and Cities in West Sumatra Province. The method of data analysis is by analyzing tax revenues using tax ratio, then the results are analyzed using the Williamson Index. Theresults showed; 1) Analysis of inter-districs tax ratio in West Sumatra in the 2014-2016 period was at an average of 0.12% in the low category, 2) Analysis of inter-cities tax ratio in West Sumatra for the period 2014-2016 was at an average of 0.28% with the medium category, 3) The results of the analysis of the inter-districs and cities tax ratio in WestSumatra for the 2014-2016 period were at an average of 0.18% in the low category, 4) The analysis of tax revenues with Williamson’s Index of inter-district tax ratio for the 2014- 2016 period showed Moderate category, 5) The analysis of tax revenues with Williamson’s Index of inter-cities tax ratio for the 2014-2016 period showed inequality category, 6) Theanalysis of tax revenues between districs and Cities with the Williamson Index in 2014-2016 period showed very inequality results. It is suggested to government of all districts and cities in West Sumatra to optimize tax potential by exploring the potential of the region they have, and sets target and tax rates so that tax revenue can be obtained maximally.]]>
<![CDATA[ANALISIS PELAYANAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI KPP PRATAMA KOTA PADANG ]]>
<![CDATA[Ingra Sovita Ingra Sovita]]>;
<![CDATA[Enny Arita Enny Arita]]>
<![CDATA[ Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 4, No 3 (2018): Volume IV No. 3 Oktober 2018 ]]>
Publisher : <![CDATA[Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi ]]>
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DOI: 10.31869/me.v4i3.975
<![CDATA[Community participation in paying PBB (Land and Building Tax) is still low because services are not optimal in the Primary KPP of Padang. Research objective to analyze UN payment services. Research population 350 people and samples of 85 people taken by accidental sampling by random sampling. Collecting techniques with observation, interviews and questionnaires were analyzed using qualitative descriptive. The results ofUN payment research in the KPP Pratama city of Padang showed: 1) the implementation of UN payments was still simple and quite difficult, 2) the procedures for PBB payment services were good enough, 3) the efficiency of UN services was not good. Obstacles in the implementation of PBB payments from the Primary KPP of Padang city, especially in thefields of administration, operational fields and services. Obstacles in implementing UN payments from taxpayers as follows: 1) low education and knowledge about taxpayers, 2) low awareness of paying the United Nations, 3) overlapping UN payments.]]>
<![CDATA[PENGARUH PENDIDIKAN & PELATIHAN, DISIPLIN KERJA DAN KOMPENSASI TERHADAP KINERJA FRONTLINER ]]>
<![CDATA[Tri Irfa Indrayani, Tri Irfa Indrayani]]>;
<![CDATA[Revi Erda, Revi Erda]]>
<![CDATA[ Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 4, No 3 (2018): Volume IV No. 3 Oktober 2018 ]]>
Publisher : <![CDATA[Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi ]]>
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DOI: 10.31869/me.v4i3.980
<![CDATA[This study aims to reveal the effect of education and training, compensation and work discipline on Front liner performance at PT Bank Negara Indonesia (Persero), Tbk, Padang Branch. The method used is a quantitative method with multiple linear analysis. The population in the study was 89 Front liners. The sampling technique is total sampling. Data collection method by distributing questionnaires. To prove the hypothesis, t test and F test are used. The results of this study show that education and training, compensation, and work discipline have a positive and significant effect on the Front liner Performance of PT Bank Negara Indonesia Padang Branch. Partially it turns out that work discipline is the most dominant variable affecting Front liner performance of PT Bank Negara Indonesia Padang Branch. From the results of this study it is suggested that Education &Training (Training), Compensation and Work Discipline have been achieved partially and simultaneously which are relatively good to be maintained and even improved so that the Front liner's performance is increasing.]]>
<![CDATA[The interrelationship structure of the composition of exports and trade liberalization Against economic growth: the application of fixed effect GLS Model ]]>
<![CDATA[Antoni, Antoni]]>;
<![CDATA[Irwan muslim, Irwan muslim]]>;
<![CDATA[Reri Anton, Reri Anton]]>;
<![CDATA[Nasfi, Nasfi]]>
<![CDATA[ Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 4, No 3 (2018): Volume IV No. 3 Oktober 2018 ]]>
Publisher : <![CDATA[Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi ]]>
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DOI: 10.31869/me.v4i3.971
<![CDATA[This research aims to study the linkages between trade liberalization and against the composition of economic growth in the long term by using data analysis pooling with applying the fixed effect model GLS. This research was conducted towards Indonesia, Singapore and Thailand in the year 1995-2017. The results showed the presence of the influence of economic openness towards trade, domestic investment and foreign investment. The results of the study also yielded that the structure of the trade effect oneconomic growth. Research shows that the implications of the structure of the composition of exports and trade liberalization policies contributing to long-term economic growth.Keywords: economic growth, trade Structure, fixed effect]]>
<![CDATA[PENGARUH KOMPETENSI, INDEPENDENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Kota Padang) ]]>
<![CDATA[Putri Asysyfa Putri Asysyfa]]>;
<![CDATA[Rahmaita Rahmaita]]>
<![CDATA[ Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 4, No 3 (2018): Volume IV No. 3 Oktober 2018 ]]>
Publisher : <![CDATA[Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi ]]>
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DOI: 10.31869/me.v4i3.976
<![CDATA[Penelitian ini dilakukan untuk meneliti ada atau tidaknya pengaruh antara variabel kompetensi, independensi dan etika auditor terhadap kualitas audit. Ditinjau dari kasus pelanggaran yang dilakukan akuntan publik yang marak terjadi, maka dibuat penelitian untuk melihat faktor apa saja yang membuat laporan audit kurang berkualitas sehingga menyebabkan terjadi banyaknya pelanggaran yang dilakukan oleh akuntan publik.Subjek yang diambil dalam penelitian ini adalah 45 auditor sebagai responden yang bekerja di 6 Kantor Akuntan Publik (KAP) di Kota Padang. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling, sedangkan metode pengumpulan data menggunakan metode kuesioner. Data yang dikumpulkan dalam penelitian ini adalah data primer dengan media pengumpulan data melalui kuesioner yang dibagikan ke setiap KAP.Hasil dari penelitian ini dapat disimpulkan bahwa variabel kompetensi (X1)berpengaruh terhadap kualitas audit dengan nilai signifikansi 0.005 < 0.05. Variabel independensi (X2) juga berpengaruh terhadap kualitas audit dengan nilai signifikansi 0.041 < 0.05. Begitu juga dengan variabel etika auditor (X3) juga menunjukkan bahwa variabel ini berpengaruh terhadap kualitas audit dengan nilai signifikansi 0.013 < 0.05.Diketahui nilai koefisien determinasi linear berganda (Adjested R Square ) adalah sebesar 0.592 artinya besar pengaruh kompetensi (X1), independensi (X2) dan Etika Auditor (X3) terhadap Kualitas Audit sebesar 59.2%, sedangkan sisanya 40.8% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.]]>
<![CDATA[PENGARUH KAPITALISASI SAHAM TERHADAP PERTUMBUHAN EKONOMI INDONESIA ]]>
<![CDATA[Yenni Del Rosa Yenni Del Rosa]]>;
<![CDATA[Idward Idward]]>
<![CDATA[ Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 4, No 3 (2018): Volume IV No. 3 Oktober 2018 ]]>
Publisher : <![CDATA[Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi ]]>
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DOI: 10.31869/me.v4i3.982
<![CDATA[This study aims to determine the effect of stock capitalization on Indonesia's economic growth. The type of secondary data research data obtained from the reseach library is quantitative data. All classical assumptions meet before the data is processed. Data analysis techniques using simple linear regression analysis at a significance level of 5% with the regression equation Y = 29.126 + 0.321X + e. The research hypothesis was accepted because 2,321> 1,667 or 0.003 <0.05. Stock capitalization correlation with Indonesia's economic growth is high (0.821) and the coefficient of determination 67.4% means that Indonesia's growth is affected by the share capitalization of 67.4% and the remaining 32.6% is influenced by other factors not included in the research model.]]>
<![CDATA[TESTING ON REAL USE AND USER SATISFACTION ENTERPRISE RESOURCE PLANNING ON BANKING COMPANIES IN WEST SUMATERA ]]>
<![CDATA[Dandes Rifa Dandes Rifa]]>;
<![CDATA[Siti Rahmi Siti Rahmi]]>;
<![CDATA[Daniati Puttri Daniati Puttri]]>
<![CDATA[ Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 4, No 3 (2018): Volume IV No. 3 Oktober 2018 ]]>
Publisher : <![CDATA[Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi ]]>
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DOI: 10.31869/me.v4i3.972
<![CDATA[Enterprise Resource Planning (ERP) is a way to manage company resources using information technology. The use of ERP is intended to coordinate and integrate data and information on each business unit (area business process) in order to produce more quality decision making because ERP provides financial reports and analysismore quickly, accurately and on time (on time). This study aims to test level of real use and ERP user satisfaction in existing banking companies in the West Sumatra region. The analysis was carried out by examining the effect of system quality, information quality and service quality on the level of real use and ERP user satisfaction in banking companies in West Sumatra. Data acquisition is done by survey techniques through questionnaires to 140 employees of 4 government banks in WestSumatra (ERP users). A total of 89 data can be processed in this study. Multiple regression analysis statistical tests are used to test hypotheses.Regression test results on model I indicate that there is no influence ofinformation system quality, information quality and service quality on the level of real use of Enterprise Resource Planning. Meanwhile the test results on model II show that there is an influence of information system quality, information quality and service quality on the satisfaction of Enterprise Resource Planning users.]]>
<![CDATA[PENGARUH KOMITMEN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI KANTOR SEKRETARIAT DPRD PROVINSI ‘X’ ]]>
<![CDATA[Puti Annisa Utari Puti Annisa Utari]]>;
<![CDATA[Anna Marina Anna Marina]]>
<![CDATA[ Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 4, No 3 (2018): Volume IV No. 3 Oktober 2018 ]]>
Publisher : <![CDATA[Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi ]]>
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DOI: 10.31869/me.v4i3.977
<![CDATA[The purpose of the study was to determine the effect of work commitment and work motivation on the performance of employees of the Provincial DPRD Secretariat 'X' partially and simultaneously at a 5% significance level. Population and research sample 96 people taken in total sampling. Data collection used observation and questionnaire techniques with a Likert score of 1 - 5. Data analysis used descriptive statistics and inferential statistics in the form of multiple linear regression. All instrument tests andclassical assumption tests are met before using multiple linear regression. Multiple linear regression equation Y = 26,131 + 0.036X1 + 0.536X2 + e. The research hypothesis is accepted partially and simultaneously. Correlation of work commitment and work motivation with performance 41.6% (low), coefficient of determination 17.3% and adjusted R square 15.6% means work commitment and work motivation can only explain theperformance of provincial DPRD Secretariat employees 'X' 15.6% while the remaining 84.4% is explained by other factors not included in the research model.]]>
