cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Achmad Nurdany
Contact Email
achmad.nurdany@uin-suka.ac.id
Phone
+6285641442494
Journal Mail Official
ekbis@uin-suka.ac.id
Editorial Address
FEBI UIN Sunan Kalijaga Yogyakarta Jalan Laksda Adisucipto Yogyakarta
Location
Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
EkBis: Jurnal Ekonomi dan Bisnis
Published by Universitas Islam Negeri Sunan Kalijaga Yogyakarta
ISSN : 25494988     EISSN : 25501267     DOI : https://doi.org/10.14421/EkBis
Core Subject : Economy,
Economics, Econometrics & Finance
EkBis: Jurnal Ekonomi dan Bisnis is an open access, peer reviewed journal, published by Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta. EkBis invites researchers, academics, and practitioners to publish their original, conceptual, theoritical, and empirical research regarding the ideas, issues and challenges of economics and business. The focus and scope of EkBis: Jurnal Ekonomi dan Bisnis will include but are not limited to: Economics: Islamic Economics; Behavioral Economics; Public Economics; Monetary Economics, Finance, and Banking; International Economics; Economic Development; Regional Economy; etc. Business: Islamic Business; Business Ethics; Business Activity; Business Behavior; Financial Technology, etc. Management: Islamic Business Management; Financial Management; Human Resource Management; International Business; Entrepreneurship; etc. Accounting: Islamic Accounting; Managerial Accounting; Accounting Information System; Taxation and Public Sector Accounting; Auditing; Financial Accounting; Behavioral accounting; etc.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 83 Documents
 1   2   3   4   5 
MSMEs Competitiveness and Potential Capital Improvement Through Improving The Financial Statement Quality Yayu Putri Senjani
EkBis: Jurnal Ekonomi dan Bisnis Vol 3, No 2 (2019): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2019.3.2.1205

Abstract

The development of MSMEs started to contribute to the country's economy requires an increase in resources. The resources consist of human resources and assets in the form of funds. There are two options for adding funds, namely through loans and issuing shares. This study aimed to analyze the competitiveness of MSMEs in relation to the Capital Improvement Potential through Quality Improvement of Financial Statements. This research is a quantitative descriptive study. Data is distributed using a questionnaire aimed at Investors with the Convenience Random Sampling method and conducting a related literature review. Simple statistical data processing using Ms. Excel. The results showed that MSMEs have the opportunity to obtain capital from investors. MSMEs capital improvement opportunities can be achieved by improving the quality of financial reporting. Capital obtained from MSMEs can improve the competitiveness of MSMEs
PENGENTASAN KEMISKINAN BERBASIS DASAWISMA (ANALISIS KRITIS PROGRAM ANTIKEMISKINAN) Miftakhul Choiri
EkBis: Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2017): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2017.1.1.992

Abstract

AbstractEvaluate to program of policy to against poorness require to be done to get the model or more effective policy strategy. Strategy which on the market by emphasizing at participation of entire citizen as well as state requirement to develop the people potency as maximum. Dasawisma as local institutions at the RT level of 10 -20 members of the family, spearheading the success of an existing government programs. This study is a descriptive and comparative analysis, descriptive method is intended to discover concepts related to poverty alleviation based on local institutions. In this case some of the concepts will be presented as they are, to understand the way the mind poverty alleviation system comprehensively. The comparative method was intended to compare the concept that local institutions and other bases to be elaborated in a new concept of poverty alleviation by dasawisma basis.Conclusion from this research is policy to against poorness base on the dasawisma require not only a way of newly think of the policy content, but also the way of newly think of the policy structure. Keyword: strategy, poverty, dasawisma AbstrakEvaluasi terhadap program kebijakan pengentasan kemiskinan perlu dilakukan untuk mendapatkan model atau strategi kebijakan yang lebih efektif. Strategi yang ditawarkan adalah dengan menekankan pada partisipasi seluruh warga negara dan juga kebutuhan negara untuk mengembangkan potensi rakyat dengan semaksimal mungkin. Dasawisma sebagai institusi lokal di tingkat RT yang terdiri dari 10 -20 anggota keluarga, menjadi ujung tombak keberhasilan suatu program pemerintah yang ada. Penelitian ini bersifat deskriptis, komparatif analisis, dengan metode deskriptif dimaksudkan untuk menemukan konsep yang berkaitan dengan pengentasan kemiskinan berbasis institusi lokal. Dalam hal ini beberapa konsep akan dipaparkan sebagaimana adanya, untuk memahami jalan pikiran sistem pengentasan kemiskinan secara komperhensif. Metode komparatif dimaksudkan untuk membandingkan konsep yang sudah dan basis institusi lokal yang lain untuk dielaborasi dalam sebuah konsep baru pengentasan kemiskinan dengan basis dasawisma. Kesimpulan dari penelitian ini adalah kebijakan pengentasan kemiskinan berbasis dasawisma membutuhkan tidak hanya sebuah cara baru berpikir tentang isi kebijakan, tetapi juga cara baru berpikir tentang struktur kebijakan.Kata Kunci: strategi, kemiskinan, dasawisma
Investigating SMEs Performance: Innovation, Leadership, or Investment Driven? Septy Setia Nugraha
EkBis: Jurnal Ekonomi dan Bisnis Vol 5, No 1 (2021): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2021.5.1.1257

Abstract

The main objective of this study is to find out how much influence the leadership orientation and innovation strategies affect the level of SMEs investment, which has implications for improving firm performance. This research uses structural equation modeling (SEM) analysis tools to test hypotheses. While the data in this study were processed using AMOS software. However, before testing, a goodness-of-fits model test is used to determine whether the data used is following the SEM model. This study uses a data collection tool in the form of a questionnaire that is calculated for each variable; the study sample is Central Java and DI Yogyakarta SMEs. Empirically all the hypotheses in this study is supported, then this research can be concluded as follows, improving the performance of SMEs can be achieved through the implementation of the company's innovation strategy, the company's ability to invest and the company's foresight in conducting high leadership orientation. The better application of innovation strategy and the strength of SME entrepreneurs in their leadership orientation and their courage in increasing investment to increase the company's innovation capability, it will have implications for improving business performance.
KONSEP PELAYANAN PERSPEKTIF EKONOMI SYARIAH Nurhadi Nurhadi
EkBis: Jurnal Ekonomi dan Bisnis Vol 2, No 2 (2018): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2018.2.2.1100

Abstract

ABSTRACTService is the company's ability to provide services that can provide satisfaction to consumers. Service is an activity or series of activities that are invisible (inaccessible) that occur as a result of interactions between consumers and employees or other things provided by service delivery companies intended to solve problems or customers. Service according to Islam is a necessity in services which operate in accordance with the principles of shari'ah. The concept of service according to Islam has 6 principles, namely the principle of helping (Ta'awun), the principle of giving ease (at-taysir), the principle of equality (Musawah), the principle of mutual love (Muhabbah), the principle of gentleness (Al-layin), principle Family (Ukhuwah). Islam emphasizes the validity of a service that has good intentions, namely: 1). Services are given according to customer expectations with maximum satisfaction. 2). The occurrence of a difficulty in providing services but consumers do not know it. 3). The occurrence of errors in providing customer service avoids feeling dissatisfied with the results of the work of the service officers. Work culture as servants who serve in Islam which refers to the characteristics of the Prophet siddiq, istiqamah, fathanah, tablight and trust.Keywords: Concept, Service, Perspective, Economy, Sharia. ABSTRAKPelayanan merupakan kemampuan perusahaan dalam memberikan pelayanan yang dapat memberikan kepuasan kepada konsumen. Pelayanan adalah suatu aktivitas atau serangkaian aktivitas yang bersifat tidak kasat mata (tidak dapat diraba) yang terjadi sebagai akibat adanya interaksi antara konsumen dengan karyawan atau hal lain yang disediakan oleh perusahaan pemberian pelayanan yang dimaksudkan untuk memecahkan permasalahan atau pelanggan. Pelayanan menurut Islam adalah suatu keharusan dalam pelayanan yang pengoperasiannya sesuai dengan prinsip syari’ah. Konsep Pelayanan menurut Islam memiliki 6 prinsip, yaitu Prinsip Tolong Menolong (Ta’awun), Prinsip Memberi Kemudahan (At-taysir), Prinsip Persamaan (Musawah), Prinsip Saling Mencintai (Muhabbah), Prinsip Lemah Lembut (Al-layin), Prinsip Kekeluargaan (Ukhuwah). Islam menekankan keabsahan suatu pelayanan yang mempunyai niat yang baik, yaitu: 1). Pelayanan diberikan sesuai harapan pelanggan dengan kepuasan secara maksimum. 2). Terjadinya suatu kesulitan dalam memberikan pelayanan tetapi konsumen tidak mengetahuinya. 3). Terjadinya kesalahan pemberian pelayanan pelanggan mengelak merasa tidak puas terhadap hasil kerja pelaksana petugas pelayanan.  Budaya kerja sebagai pelayan yang melayani dalam Islam yang mengacu kepada sifat-sifat Nabi saw shiddiq, istiqamah, fathanah, tablight dan amanah.Kata Kunci: Konsep, Pelayanan, Perspektif, Ekonomi, Syariah.
Determinants of Bank Profitability: The Case of Listed Bank on Indonesian Stock Exchange Rara Angraini; Mirna Prastiwi
EkBis: Jurnal Ekonomi dan Bisnis Vol 3, No 2 (2019): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2019.3.2.1188

Abstract

Banks are referred to as financial institutions or companies that are authorized by the government to manage money by receiving deposits, providing loans and investments. Banks are important in gaining profits for long-term survival and bank growth. In calculating bank profitability there are various ways, namely by using ROE, ROA and NIM. The dependent variable is profitability with ROE, ROA and NIM measurement tools. Purposive sampling technique is used as a sampling method with criteria: 1) banks listed on the IDX during the observation period from 2008 to 2018, 2) banks during the observation period from 2008 to 2018 and 3) generate positive profit or profitability in a row - according to the years 2008 to 2018. The method of multiple linear regression analysis was used in this study, using the help of SPSS software version 20. Output of research shows descriptive statistics, where the maximum value is in the size variable, while the ROE variable ranks the lowest minimum, with the highest average being the size and the standard deviation
Effect of Company Performance on Sharia Commercial Bank Executive Compensation in Indonesia Mahfud Asyari; Firna Hayyu Nindya Maritsa
EkBis: Jurnal Ekonomi dan Bisnis Vol 4, No 2 (2020): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2020.4.2.1256

Abstract

After the disclosure of data from companies, research on executive compensation began to develop. Several studies on executive compensation in banking found that the determination of compensation is positively related to company performance. This research aims to determine the relationship between company performance and executive compensation of Islamic Commercial Bank’s  in Indonesia. Company performance is proxied by Return on Assets (ROA). This study uses a sample of Islamic Commercial Banks because they have very good performance growth and currently only have a market share of 6.18% compared to the national financial market so they still have the potential to experience growth.  Furthermore, sample used 14 Islamic commercial banks registered with the OJK during 2014-2019. The research method used panel data regression analysis. The results showed that the performance of Islamic Commercial Bank’s has an effect on executive compensation. Islamic Commercial Bank Executives have an obligation to improve company performance (ROA) because it affects the compensation received by the executive.
PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS EMITEN INDEKS SAHAM SYARIAH INDONESIA Prasojo Prasojo
EkBis: Jurnal Ekonomi dan Bisnis Vol 2, No 1 (2018): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2018.2.1.1098

Abstract

AbstractThis study aims to examine the capital structure for the profitability of companies into the category of the Indonesian Syariah Stock Index (ISSI). This study uses a sample of 149 companies from 2011 to 2016 which are consistently included in the ISSI list. Return on Assets (ROA), Return on Equity (ROE) as the dependent variable. While Debt to Equity Ratio (DER), Short Term Debt (STD) and Long Term Debt (LTD). Statistical testing using panel data regression with the ramdom fixed effect method. The results of the study are the capital structure that is processed with DAR variable has a significant negative effect on the profitability of the company by measuring ROA and ROE, while the capital structure proxied by STD has a significant positive effect on the profitability of the company by measuring ROA and ROE AbstrakPenelitian ini bertujuan untuk mengkaji hubungan struktur modal terhadap profitabilitas perusahaan yang termasuk dalam kategori Indek Saham Syariah Indonesia (ISSI). Penelitian ini menggunakan sampel sebanyak 149 perusahaan dari tahun 2011 sampai 2016 yang secara konsisten masuk dalam daftar ISSI. Return on Assets (ROA), Return on Equity (ROE) sebagai variabel dependen. Sedangakan Debt to Equity Ratio (DER), Short Term Debt (STD) dan Long Term Debt (LTD). Pengujian statistik dengan menggunakan regresi data panel dengan metode ramdom fixed effect. Hasil dari penelitian adalah struktur modal yang di proksikan dengan variabel DAR berpengaruh negatif signifikan terhadap profitabilitas perusahaan dengan pengukuran ROA dan ROE, sedangkan struktur modal yang diproksikan dengan STD berpengaruh positif signifikan terhadap profitabilitas perusahaan dengan pengukuran ROA dan ROE  
Credit Risk Management in Financial Institution: Comparative Study in Islamic and Conventional Banking Galuh Tri Pambekti
EkBis: Jurnal Ekonomi dan Bisnis Vol 3, No 1 (2019): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2019.3.1.1185

Abstract

Credit and financing problems at conventional banks and Islamic banks are related to how businesses that have been financed by banks can be run, whether the loan recipient has actually run the business as stated in the contract or the business manager has been denied. The purpose of this study was to determine the differences in Non-Performing Loans in conventional banks and Non-Performing Financing of Islamic banks. Hypothesis testing techniques in this study used the first two choices of independent sample t-test if the data were normally distributed so the classical assumptions were tested first to ensure that the data used by researchers had a normal distribution and if the data were not normally distributed will use the Mann Whitney test to test the difference between Non Performing Loans and Non Performing Financing in Islamic commercial banks and conventional banks.. So the results of this study indicate that there are differences between PT. Bank Mandiri and NPF of PT Bank Syariah Mandiri, or it can be said there is a difference between ratios that indicate the ability of bank management in managing loans or financing problems provided by PT. Bank Mandiri and PT Bank Syariah Mandiri.
Effect of Customer Value and Satisfaction on Customer Loyalty: Evidence on Indonesian Islamic Bank Rifaatul Indana
EkBis: Jurnal Ekonomi dan Bisnis Vol 4, No 1 (2020): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2020.4.1.1248

Abstract

Given the importance of perceived value and high satisfaction for companies in creating loyalty to achieve their goals and to empirically prove testing, the researchers formulated the problem in research specifically: (1) Does perceived value have an influence on customer loyalty, (2) Does satisfaction affect customer loyalty?. This study uses a Structural Equation Modeling (SEM) approach which is carried out through AMOS software. This research was conducted by utilizing community surveys with online questionnaire. The Sample of this research is 150 respondents, majority of respondents came from the provinces of Central Java and the Special Region of Yogyakarta. Based on the results of the analysis show: customer value has a positive effect on customer satisfaction (CR = 2.492, P = 0.019, H1 supported), customer value has a positive effect on customer loyalty (CR = 2.53, P = 0.026, H2 supported), customer satisfaction has a positive effect on customer loyalty (C.R. = 3.521, P = 0.000, H3 supported). Satisfaction are in a position to create a positive response to the creation of services for consumers, furthermore perceived value plays an important role in representing various client needs and company satisfaction, in the right preferences.
VARIAN ANGGARAN DAN PERAN AKUNTANSI PERTANGGUNGJAWABAN PADA PENGANGGARAN PEMERINTAH DAERAH Anindyo Aji Susanto
EkBis: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2017): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2017.1.2.1055

Abstract

ABSTRACTBudget variance plays important roles in Indonesian Local Government budgeting. The use of budget variance through budgeting highlight the incrementalism of budget which define the budget setter’s behavioral bias through ratchet effect. Ratchet effect occurs when budget setter use prior period performance (i.e budget variance)  as basis to determine the upcoming budget as a consequences of the dynamic incentives problems in agency relation context. This study aims to find whether ratchet effecct occur in public sector budgeting, especially in Indonesian local government budgeting. Further, this research examine the role of responsibility accounting in explaining the presence of ratchet effect in Local Government budget. This study use Local Government Task Force (SKPD) of Yogyakarta Special Region Province Government as research object for research period between 2012 to 2016. Selection of sample derived using purposive sampling to 31 SKPD and generates 17 sample which has Region Original Revenue (PAD) component and so 28 sample which has Direct Expenditure component in each of it’s budget structure. Multiple Linear Regresion and Independent Samples Test were used to test the hypotheses.The result shows that all research hypotheses statistically accepted. This research generate evidence the occurence of ratchet effect and the important role of responsibility accounting in local government budgeting.Keyword: Budget Variances, Ratchet Effect, Responsibility Accounting, Local Government Budgeting, Region Origin Revenue (PAD), Direct Expenditure.       INTISARI            Varian anggaran merupakan informasi penting dalam penyusunan anggaran pemerintah daerah di Indonesia. Penggunaan varian anggaran dalam penganggaran mengandung aspek inkrementalisme dalam bentuk efek ratchet yang muncul akibat bias perilaku penyusun anggaran. Efek ratchet muncul ketika perencana angggaran menentukan target anggaran berdasarkan capaian kinerja anggaran periode sebelumnya sebagai akibat adanya persoalan insentif dinamik dalam konteks hubungan keagenan. Penelitian ini dilakukan untuk mengetahui adanya efek ratchet dalam penganggaran pemerintah daerah di Indonesia. Lebih lanjut, penelitian ini mengevaluasi peran akuntansi pertanggungjawaban dalam menjelaskan munculnya efek ratchet dalam anggaran pemerintah daerah.            Penelitian ini menggunakan sampel Satuan Kerja Perangkat Daerah (SKPD) di lingkup Pemerintah Provinsi Daerah Istimewa Yogyakarta pada periode 2012-2016. Pemilihan sampel dilakukan dengan metode sampel purposif atas 31 SKPD dan menghasilkan 17 sampel SKPD yang memiliki komponen Pendapatan Asli Daerah (PAD) dan 28 sampel SKPD yang memiliki komponen Belanja Langsung dalam struktur anggarannya. Analisis yang digunakan untuk pengujian hipotesis adalah analisis regresi linier berganda dan independent samples test.            Hasil penelitian menunjukkan semua hipotesis penelitian ini terdukung secara statistik. Hasil penelitian ini membuktikan adanya efek ratchet dan peran penting akuntansi pertanggungjawaban dalam penyusunan anggaran pemerintah daerah.Kata Kunci: Varian Anggaran, Efek Ratchet, Akuntansi Pertanggungjawaban, Penganggaran Pemerintah Daerah, Pendapatan Asli Daerah, Belanja Langsung.

Page 1 of 9 | Total Record : 83

 1   2   3   4   5 

Filter by Year

2017 2023


Reset
Filter By Issues
All Issue Vol. 7 No. 2 (2023): EkBis: Jurnal Ekonomi dan Bisnis Vol. 7 No. 1 (2023): EkBis: Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2022): EkBis: Jurnal Ekonomi dan Bisnis Vol. 6 No. 1 (2022): EkBis: Jurnal Ekonomi dan Bisnis Vol 5, No 2 (2021): EkBis: Jurnal Ekonomi dan Bisnis Vol 5, No 1 (2021): EkBis: Jurnal Ekonomi dan Bisnis Vol 4, No 2 (2020): EkBis: Jurnal Ekonomi dan Bisnis Vol 4, No 1 (2020): EkBis: Jurnal Ekonomi dan Bisnis Vol 3, No 2 (2019): EkBis: Jurnal Ekonomi dan Bisnis Vol 3, No 1 (2019): EkBis: Jurnal Ekonomi dan Bisnis Vol 2, No 2 (2018): EkBis: Jurnal Ekonomi dan Bisnis Vol 2, No 1 (2018): EkBis: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2017): EkBis: Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2017): EkBis: Jurnal Ekonomi dan Bisnis More Issue