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Rollis Juliansyah
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rollisjuliansyah@utu.ac.id
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+6285277071135
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ekombis@utu.ac.id
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Jl. Alue Peunyareng, Ujong Tanoh Darat, Meureubo, Kabupaten Aceh Barat, Aceh 23681
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INDONESIA
Ekombis: Jurnal Fakultas Ekonomi
Published by Universitas Teuku Umar
ISSN : 23550627     EISSN : 2355097X     DOI : https://doi.org/10.35308/ekombis
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal E-Kombis adalah media publikasi ilmiah yang diterbitkan oleh Fakultas Ekonomi Universitas Teuku Umar Meulaboh yang memuat hasil penelitian dalam rumpun ilmu ekonomi yang meliputi bidang ilmu terkait pada Ekonomi Pembangunan, Manajemen & Bisnis, Keuangan, Perbankan, Perpajakan dan Akutansi. Jurnal ini diterbitkan dua kali setiap tahun dalam edisi cetakan dan versi jurnal online berbasis open source system.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 11 Documents
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Search results for , issue "Vol 8, No 2 (2022): November" : 11 Documents clear
ANALISIS KINERJA PINJAMAN USAHA UMKM (Studi Kasus di Koperasi Kabupaten Pekalongan) Fangela Myas Sari
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 8, No 2 (2022): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v8i2.6225

Abstract

In Indonesia, there are many UMKM or their people who cannot repay loans because some of them are constrained by economic problems, while others have errors on the part of the borrowing bank, namely errors in lending surveys that are still less effective and selective.This study aims to solve problems that exist in Banking and UMKM, namely to examine the effect of Credit Terms and Credit Risk Control on Loan Performance. This research was conducted in a cooperative in Pekalongan Regency. The sample was determined by purposive sampling technique and obtained 35 respondents. Data analysis using Warp PLS Version 8.0. The results of this study indicate that Credit Terms and Credit Risk Control on Loan Performance have a positive and significant effect.
PENGARUH PENGENDALIAN INTERN DAN PEMANFAATAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Organisasi Perangkat Daerah di Kabupaten Batang) Fangela Myas Sari
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 8, No 2 (2022): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v8i2.6248

Abstract

This study aims to determine the effect of internal control, human resources in the field of accounting and the use of regional financial information systems on the quality of local government financial reports. Data was collected by distributing questionnaires 50 which did not return 11, which were distributed to staff/employees of the finance subdivision such as the expenditure treasurer, income and expenditure treasurer at the Regional Apparatus Organization in Batang Regency.The test results show that the Internal Control System has no significant effect on the quality of local government financial reports (Pvalue 0.277), and the use of regional financial information systems has a significant effect on the quality of local government financial reports (P value 0.003). The results of this study indicate that internal control has no effect, while the utilization of regional financial information systems has an effect on the quality of regional government financial reports. Keywords: Internal Control System, Utilization of Regional Financial Information Systems and Quality of Local Government Financial Reports
PENGARUH PANDEMIC COVID-19 DAN PASAR SAHAM ASEAN TERHADAP PASAR SAHAM INDONESIA Jul Fahmi Salim
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 8, No 2 (2022): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v8i2.6270

Abstract

This study examines the effect of the number of COVID-19 cases and the price of shares in ASEAN countries on the stock market in Indonesia. The ARDL model is used in research in order to see the long-term and short-term effects. The results of the analysis show that in the long term only the Malaysian stock market has a significant effect on the Indonesian stock market, besides that in the short term it is found that the Malaysian stock market, Singapore stock market and the number of Covid cases in Malaysia have a significant effect on the Indonesian stock market.
BENARKAH PENDIDIKAN MENENTUKAN TINGKAT PENGANGGURAN DI PROVINSI ACEH Asrijal Asrijal; Syahril Syahril
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 8, No 2 (2022): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v8i2.5994

Abstract

Aceh Province is one of the provinces that has the ninth highest open unemployment rate (TPT) out of 34 provinces throughout Indonesia with a ratio of 22.41%. This shows that the province of Aceh is currently still unable to overcome the problem of job vacancies for new graduates, resulting in an excess of manpower in the world economy. The purpose of this study was to analyze the level of education on the youth unemployment rate in Aceh Province through a statistical test approach. In this study using a descriptive quantitative type of research, this is intended to obtain an overview of how much influence the level of education has on youth unemployment in Aceh Province. The T-test in this study shows that the sig value of the education level has a significant and bound effect on the youth unemployment rate in Aceh Province. In addition, the coefficient of determination test is known that the effect that occurs on the level of education on the youth unemployment rate in Aceh Province is 89.1%. The results of the analysis reveal that the more graduates of the education level in an area, the greater the number of unemployed. The increase in new graduates, especially high school and undergraduate levels, will increase the competitiveness of human resources.
ANALYSIS OF APBDeS MANAGEMENT IN IMPROVING THE ACCOUNTABILITY OF THE VILLAGE GOVERNMENT IN SEKARAN DISTRICT, LAMONGAN REGENCY kusuma Wijaya
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 8, No 2 (2022): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v8i2.6257

Abstract

The village is a social agency that has a very important position in the community. Based on Law Number 6 of 2014, it requires villages to be more independent in managing the government and various resources owned, including financial management and village-owned wealth. This study aims to find out how far the village government accountability principle is applied in the management of the Village Revenue and Expenditure Budget (APBDes) in Sekaran District Village, Lamongan Regency in 20 19-2021 through activities that include: Planning, Implementation, Reporting, and Accountability.The method used in this study is descriptive qualitative. This research was conducted in Sekaran District Village, Lamongan Regency. The object in this study is the Village Revenue and Expenditure Budget (APBDes) in Sekaran District, Lamongan Regency. Sekaran Subdistrict has 21 villages. The samples in this study took 8 (eight) villages in Sekaran District, Lamongan Regency. The villages include Bugel Village, Bulutengger Village, Karang Village, Kembangan Village, Latek Village, Siman Village, Trosono Village, and Kebalankulon Village.The results of this study show that the Village Government in Sekaran Subdistrict Village, Lamongan Regency has applied the principle of accountability in the management of the 2012019-2021 fiscal year APBDes. In general, the principle of accountability in Sekaran Subdistrict, Lamongan Regency, has been running well, although there are still weaknesses that still have to be corrected.Desa merupakan instansi sosial yang mempunyai posisi sangat penting di masyarakat. Berdasarkan UU Nomor 6 Tahun 2014, menuntut desa untuk lebih mandiri dalam mengelola pemerintahan dan berbagai sumber daya yang dimiliki, termasuk pengelolaan keuangan dan kekayaan milik desa. Penelitian ini bertujuan untuk mengetahui seberapa jauh penerapan prinsip  akuntabilitas Pemerintah Desa dalam pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Kecamatan Sekaran Kabupaten Lamongan tahun 2019-2021 melalui kegiatan yang meliputi: Perencanaan, Pelaksanaan, Pelaporan, dan Pertanggungjawaban.Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Penelitian ini dilakukan di Desa Kecamatan Sekaran Kabupaten Lamongan. Objek dalam penelitian ini adalah Anggaran Pendapatan dan Belanja Desa (APBDes) yang ada di Desa Kecamatan Sekaran Kabupaten Lamongan. Kecamatan Sekaran memiliki 21 desa. Sampel dalam penelitian ini mengambil 8 (delapan) desa di Kecamatan Sekaran Kabupaten Lamongan. Desa tersebut meliputi Desa Bugel, Desa Bulutengger, Desa Karang, Desa Kembangan, Desa Latek, Desa Siman, Desa Trosono, dan Desa Kebalankulon.Hasil penelitian ini menunjukkan bahwa Pemerintah Desa di Desa Kecamatan Sekaran Kabupaten Lamongan telah menerapkan prinsip akuntabilitas dalam pengelolaan APBDes tahun anggaran 2019-2021. Secara umum prinsip akuntabilitas di Desa Kecamatan Sekaran Kabupaten Lamongan sudah berjalan dengan baik, meskipun masih ada kelemahan yang masih harus diperbaiki.
IMPLEMENTASI FOOD ESTATE TERHADAP TINGKAT PARTISIPASI ANGKATAN KERJA DI INDONESIA Devi andriyani; Indrayani Indrayani; cut putri mellitasari; Fanny Nailufar
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 8, No 2 (2022): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v8i2.6446

Abstract

Food estate policies implemented by the government in several provinces are aimed at improving the welfare of farmers and increasing the production of agricultural products. an increase in farmers' welfare is indicated by an increase in the farmer's exchange rate (NTP) and an increase in the production of agricultural products as indicated by the growth of GRDP in the agricultural sector. This study aims to determine how much influence the implementation of food estate has on employment in the agricultural sector (TPAK). This study was analyzed by panel data regression and the selected model is the Fixed Effect Model. The results showed that the GRDP growth variable in the agricultural sector had a positive and significant effect on TPAK. Meanwhile, the NTP variable has a negative and insignificant effect on TPAK in the provinces where the food estate policy is applied
PERSEPSI PEDAGANG KAKI LIMA TERHADAP KREDIT USAHA RAKYAT Didit Darmawan; Siti Nur Halizah; Ella Anastasya Sinambela; Rahayu Mardikaningsih
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 8, No 2 (2022): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v8i2.6588

Abstract

One sector that plays an important role in a country's economy is micro, small and medium enterprises (MSMEs). The utilization of micro, small and medium enterprises has had a positive impact on the growth and prosperity of a country. Therefore, the government is developing interest in micro, small and medium enterprises to advance the country's economy. The purpose of this research is to find out the perceptions of street vendors on Kredit Usaha Rakyat (KUR) and to find out the relationship between efforts to apply for KUR and interest in developing a business. The object of this study is focused on street vendors. There were 126 respondents who were involved by accidental sampling. Furthermore, the data will be analyzed descriptively. The correlation between applying for KUR and interest in developing a business is positive and very strong.
PERILAKU APARATUR SIPIL NEGARA DALAM PENERAPAN SISTEM AKUNTASI PEMERINTAH Meutia Handayani
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 8, No 2 (2022): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v8i2.6536

Abstract

This study was conducted to determine both the partial and simultaneous influence of the four behavioral aspects on the implementation of the government accounting system at the Population and Civil Registration Office of Banda Aceh City. This study used quantitative method, while the multiple linear regression model was used as the data analysis technique. To obtain data from the field, questionnaires were spread to 45 research samples and then analyzed. Based on the results of data analysis, it can be concluded that simultaneously the behavioral aspects of perception, attitude, motivation and emotion significantly influence the implementation of the government accounting system. Partially, behavioral aspects of perception, attitude, motivation and emotion significantly influence the implementation of the government accounting systemBehavioral aspects, perception, attitude, motivation, emotion, and the Government Accounting System 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENCEGAHAN FRAUD PENYUSUNAN LAPORAN KEUANGAN PADA KOPERASI DI KABUPATEN BATANG Fangela Myas Sari
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 8, No 2 (2022): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v8i2.6533

Abstract

The purpose of this study was to analyze the effect of competence, professionalism, internal control system, and good governance on the prevention of fraud in the preparation of financial statements. The population in this study is the staff or employees of the Cooperative in Batang district. The sample method is purposive sampling and the survey method is a direct survey and distributing questionnaires. The number of respondents was 41 and analyzed using the Warp PLS Application Version 8.0. The results in this study, namely the competence, professionalism, internal control system variables, have a significant positive effect on the prevention of fraud in the preparation of financial statements, but the good governance variable has no significant effect on the prevention of fraud in the preparation of financial statements.Keywords        : Internal control; Competence; Professional; Good Corporate Governance and Fraud Financial Statements
PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN PERTUMBUHAN EKONOMI TERHEDAP KEMISKINAN DI KABUPATEN TULUNGAGUNG Nana Alfiana
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 8, No 2 (2022): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v8i2.6538

Abstract

ABSTRACTOne of the problems that exist in the community, especially the local community of Tulungagung Regency is poverty. Poverty is an important concern by the government of Tulungagung Regency. At this time, the poverty level of Tulungagung Regency is in the red zone but that does not mean it is the poorest. There are several factors that affect the level of poverty, one of which is local revenue and economic growth. This study aims to examine the influence of Original Local Government Revenue (PAD) and economic growth on poverty in Tulungagung Regency. This study uses a quantitative approach. The data used is secondary data obtained from the website of Central Statistics Agency or BPS during 2012 to 2021 period. The data analysis technique uses multiple linear regression analysis based on ordinary last square (OLS) by going through the classical assumption test which include normality test, multicollinearity test, heteroscedasticity test, autocorrelation test and, linearity test with the help of Eviews 10. The results showed that (1) based on the results of hypothesis testing showed that PAD had an effect on poverty in Tulungagung Regency (2) economic growth had an effect on poverty in Tulungagung Regency.

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