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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 122 Documents
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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.
PENGARUH ROTASI AUDITOR DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY Feri Zio Bernando Sianturi; Valentine Siagian
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.v8i2.6582

Abstract

This study aimed to assess the impact of auditor rotation and auditor quality on audit delay for food and beverage sub-sector mining firms listed on the Indonesia Stock Exchange for the period of 2018-2021. The scope of study is scheduled for the years 2018-2021. This inquiry employs descriptive and associative techniques. The sample consisted of twenty businesses that satisfied the criteria for twenty-six samples gathered using the method of purposive sampling; hence, the total number of samples evaluated was eighty pieces of data. In this study, descriptive statistical analysis, classical assumption testing, multiple linear regression, hypothesis testing, and the calculation of the coefficient of determination are employed as methods of analysis. There are suggestions, based on the research findings, that auditor rotation has a major impact on audit delay, although auditor competency does not play a significant role in tax evasion. Food and beverage companies listed on the Indonesian Stock Exchange are susceptible to audit delays for a variety of reasons, including auditor rotation, auditor quality, and all of these difficulties together.
PERILAKU PENGELOLAAN KEUANGAN PADA UMKM RUMAH BUMN PURWOKERTO Faizal Rizky Yuttama
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 9, No 1 (2023): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v9i1.6624

Abstract

prinsip pengelolaan keuangan adalah salah satu konsep yang penting dalam disiplin ilmu manajemen keuangan yang baik dapat membantu perilaku Usaha Mikro Kecil dan Menengah (UMKM) bertanggungjawab atas pengelolaan keuangan dengan cara yang dipandang produktif untuk uang dan kekayaan. Tujuan dari penelitian ini adalah mengetahui faktor-faktor yang mempengaruhi perilaku pengelolaan keuangan UMKM pada Rumah BUMN Purwokerto. Penelitian ini menggunakan analisis regresi linier berganda dengan uji asumsi klasik, responden penelitian ini adalah para pelaku UMKM dalam naungan Rumah BUMN Purwokerto. Penelitian ini menunjukkan bahwa pengetahuan keuangan memiliki pengaruh terhadap perilaku pengelolaan keuangan, pendapatan dan sikap keuangan tidak memiliki pengaruh yang signifikan terhadap perilaku pengelolaan keuangan,
PENGARUH LITERASI KEUANGAN DAN FAKTOR DEMOGRAFI TERHADAP PENGAMBILAN KEPUTUSAN BERINVESTASI PASCA COVID-19 (Survey Pada Mahasiswa ITS NU Pekalongan) kusuma Wijaya
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 9, No 1 (2023): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v9i1.7081

Abstract

Dampak yang dihadapi sebagai besar masyarakat pasca pandemi Covid-19 salah satunya yakni buruknya literasi keuangan. Perekonomian global yang turun dan lonjakan angka pemutusan hubungan kerja karyawan yang besar menjadi salah satu dari buruknya literasi keuangan yang dimiliki oleh masyarakat. Literasai keuangan menggambarkan kebutuhan dasar yang dimiliki orang guna terhindar dari persoalan mengenai keuangan. Salah satu cara yang dilakukan untuk memperbaiki literasi keuangan yang dimiliki yakni dengan cara melakukan investasi. Tujuan riset ini yakni untuk melihat pengaruh literasi keuangan terhadap pengambilan keputusan berinvestasi dan pengaruh faktor demografi terhadap pengambilan keputusan berinvestasi. Objek riset yakni mahasiswa yang berjumlah 73 responden dengan menggunakan metode kuantitaif dan teknik analisis data menggunakan SPSS. Dari hasil riset tersebut menyatakan bahwa literasi keuangan tidak mempengaruhi pengambilan keputusan berinvestasi dan faktor demografi yang terdiri dari jenis kelamin, usia, pendidikan, pendapatan dan pengalaman investasi tidak mempengaruhi pengambilan keputusan berinvestasi.
ANALISIS PENGENDALIAN INTERNAL DAN PROFESIONALISME DALAM PENCEGAHAN PENGHINDARAN PAJAK DAN PENIPUAN DI INDONESIA. Fangela Myas Sari
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 9, No 1 (2023): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v9i1.8383

Abstract

Abstrak  This study aims to analyze internal control and professionalism in preventing tax evasion and fraud.This research is a qualitative research that uses literature review methods from books and previous research.The results obtained through this study indicate that the control system and professionalism are interrelated to prevent tax evasion and fraud because a good control system must be carried out by someone who has a high professionalism attitude so as to prevent tax evasion and fraud.

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