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Jurnal Ekonomi Dan Bisnis
Published by Universitas Pekalongan
ISSN : 16930908     EISSN : 23016469     DOI : http://dx.doi.org/10.31941
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ekonomi dan Bisnis adalah jurnal yang mempublikasikan hasil -hasil penelitian dan kajian pustaka dibidang ekonomi manajemen, Akuntansi dan Bisnis. Jurnal Ekonomi dan bisnis Terbit secara berkala dua kali dalam setahun yaitu dibulan Maret dan September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 156 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGELOLAAN ASET PASCA PEMEKARAN WILAYAH DAN PENGARUHNYA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DI KAB. TAPANULI SELATAN Rudianto Simamora; Abdul Halim
Jurnal Ekonomi Dan Bisnis Vol 10, No 1 (2012): Jurnal Ekonomi dan Bisnis, Maret 2012
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (829.095 KB) | DOI: 10.31941/jebi.v10i1.163

Abstract

This study aims to determine the factors that affect the asset management post-expansion area and its effecton the quality of financial reports of government in South Tapanuli.This study is a qualitative descriptive study,which aims to explore the factors that affect the asset management post-expansion area and its effect on thequality of financial reporting. Data were collected through interviews with the informants, the studydocumentation, as well as observation or triangulation or a mix of all three. Stages of data analysis used includedata reduction, display data, and drawing conclusions or verification in the preparation of a workinghypothesis.The results showed that factors affecting the asset management division of the post in theGovernment of South Tapanuli include: human resources knowledge assets management, proof of ownership ofassets, valuation of assets, leadership commitment, and attitude: lack of awareness and responsibility.Management of assets after the post-expansion area affects the quality of government financial reports.Keywords: Expansion Areas, Asset Management, Quality of Financial Statements
ANALISIS HUBUNGAN REGULASI DAN SUMBER DAYA APARATUR PENGAWAS TERHADAP PENGAWASAN PENGELOLAAN KEUANGAN DAERAH Arum Ardianingsih; Amalia Ilmiani
Jurnal Ekonomi Dan Bisnis Vol 18, No 1 (2016): JURNAL EKONOMI DAN BISNIS MARET 2016
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1149.335 KB) | DOI: 10.31941/jebi.v18i1.417

Abstract

Financial management a necessity in the era of regional autonomy. Supervision in the financimanagement of local government conducted by Inspectorate City. Government Regulation (PP) No. 6of 2008 states that the role of the Inspectorate is to conduct internal oversight, ie the whole process oaudit, review, evaluation, monitoring and supervisory activities other against the implementation otasks and functions of the organization in order to provide reasonable assurance to users of financistatements area. The purpose of this study is to provide empirical evidence that the regulatory an supervisory personnel resources affect the supervision of financial management. This study usevalidity and reliability, the classic assumption test and multiple linear regression analysis. Engineerinsamples using purposive sampling with 45 respondents government's internal auditor. The resulshowed that the Regulation and Supervisory Apparatus Resources significant influence on thsupervision of financial management.Keywords: regulation, supervisory personnel resources, supervision of financial management.
PENGARUH PENGANGGARAN TERHADAP KINERJA APARAT PEMDA MELALUI SISTEM INFORMASI KEUANGAN DAERAH (STUDI KASUS: PEMDA KAB KUDUS) Dwi Sudaryanti; Wiwiek Rabiatul Adawiyah Najmudin
Jurnal Ekonomi Dan Bisnis Vol 12, No 2 (2013): Jurnal Ekonomi dan Bisnis, Maret 2013
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v12i2.181

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penganggaran terhadap kinerja pemerintahdaerah dan pengaruh SIKD terhadap hubungan antara penganggaran dan kinerja pemerintah daerah. Penelitianini dilaksanakan di Kabupaten Kudus, Propinsi Jawa Tengah. Data yang digunakan dalam penelitian inimerupakan data primer yang diperoleh dari kuesioner yang disebar kepada seluruh SKPD di Kabupaten Kudus.Jumlah kuesioner yang digunakan dalam penelitian ini adalah 50 kuesioner atau sebesar 69,44% dari totalkuesioner yang disebar sejumlah 72 kuesioner. Data yang diperoleh selanjutnya diuji kualitas data, uji asumsiklasik dan uji hipotesis dengan analisis regressi linier.Hasil uji kualitas data menunjukkan bahwa data yang digunakan untuk penelitian reliabel dan valid,sedangkan hasil uji asumsi klasik menunjukkan bahwa data yang digunakan bebas dari multikolinieritas,heteroskedatisitas dan autokorelasi serta terdistribusi normal. Hasil penelitian menunjukkan bahwapenganggaran tidak berpengaruh secara signifikan terhadap kinerja, namun penganggaran berpengaruh secarasignifikan terhadap kinerja melalui Sistem Informasi Keuangan Daerah (SIKD). Penganggaran berbasis kinerjamengutamakan upaya pencapaian hasil kerja dari perencanaan alokasi biaya yang ditetapkan sedangkan SIKDmerupakan salah satu bentuk pengendalian yang digunakan untuk pencapaian kinerja. Dengan demikian,dapat disimpulkan bahwa penganggaran berpengaruh terhadap kinerja aparat pemerintah daerah melaluiSistem Informasi Keuangan Daerah (SIKD).Keywords: Kinerja, Penganggaran, Sistem Informasi Keuangan Daerah, Pemerintah Daerah.
ANALISIS PERUBAHAN TARIF RETRIBUSI PARKIR DI TEPI JALAN UMUM KABUPATEN BATANG Choliq Sabana; Danang Satrio
Jurnal Ekonomi Dan Bisnis Vol 21, No 2 (2018): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2018
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1944.86 KB) | DOI: 10.31941/jebi.v21i2.909

Abstract

The achievement of the parking retribution target from 2012 to 2016 shows a satisfactory figure, this can be seen from the target target ratio and the realization of all above 100%. However, if it is studied more deeply in common size, by making the parking retribution in the year concerned as a common basis, then there is a tendency to decrease in percentage. Thus the Batang Regency Government feels that it is necessary to conduct a more in-depth study of the potential available with the realization of parking fees and need to be more prudent in making decisions related to the policy of increasing PAD (Locally-generated revenue) through policies to increase regional fees including parking fees. Keywords: Parking Retribution, Locally Generated Revenue, Batang Regency Government
Pengaruh Current Ratio, Debt To Equity Ratio, Return On Assets Terhadap Dividend Payout Ratio (Studi Kasus Perusahaan Manufaktur Periode 2012-2016) Yudea Yudea
Jurnal Ekonomi Dan Bisnis Vol 20, No 1 (2017): Jurnal Ekonomi dan Bisnis Maret 2017
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (974.305 KB) | DOI: 10.31941/jebi.v20i1.740

Abstract

This study intends to examine the influence of current ratio, debt to equity ratio, and return on assets to dividend payout ratio in manufacturing companies. This analysis uses independent variables is current ratio, debt to equity ratio and return on assets. Dependent variable is dividend payout ratio. Investment can be interpreted as a commitment to invest some funds at this time with the aim of obtaining profits in the future. Investors have the main goal in investing funds into the company to seek income or return on investment in the form of dividends. Therefore, the authors want to examine about any variable that can affect the rate of return of dividends. The sample of this study is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2012-2016. The research method used in this study is a quantitative research method with the sample used data in the form of numbers and statistical value obtained from the annual financial statements of the company. The result of this research shows that the current ratio, debt to equity ratio has significant influence on the dividend payout ratio. While return on assets does not have a significant effect on dividend payout ratio which means that this variable does not give effect to dividend distribution to shareholders.
PERKEMBANGAN TEORI MANAJEMEN DARI PEMIKIRAN SCIENTIFIC MANAGEMENT HINGGA ERA MODERN SUATU TINJAUAN PUSTAKA Isnaeni Rokhayati
Jurnal Ekonomi Dan Bisnis Vol 15, No 2 (2014): Jurnal Ekonomi Dan Bisnis September 2014
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (867.369 KB) | DOI: 10.31941/jebi.v15i2.227

Abstract

This paper is a review of the literature or a summary of a variety of management science movement of thought  that  emerged  from  the  era  of  the  industrial  revolution,  namely  scientific  management  to today's  modern  era.  The  method  used  in  this  paper  is  a  review  of  the  literature  or  literature  review  with  management  science  thinking.  In  this  study  the  movement  of  thought  in  management  science can be grouped into five areas of thought or theory. This is the fifth thought Scientific Management Theory,  Administrative  Management  Theory,  Behavioral  Management  Theory,  Quantitative Management Theory, and Modern Management Theory. Of its development in the modern era in the management  science    can  also  be  divided  into  three  approaches,  namely  Contingency  approuch (situation  approach),  System  approuch,  and  Dynamic  Engagement  approuch.  The  movement  of thought presented by the emergence of the idea that first appeared and followed another  movement, although in the era of an emerging movement of thought could have another thought. The results of the  study  and  review  of  the  literature  review  of  the  literature  shows  that  the  development  of management  thinking  starts  from  the  idea  of  the  technical  and  productivity  in  manufacturing  and developing the ideas associated with nature and human behavior and the relationship between man and  sisitem  organization.  In  this  paper  the  study  also  found  an  underdeveloped  thoughts  on  the development of business management issues, the management of marketing, financial management, and strategic management.  Keywords  :  development,  Scientific  management  ,  modern  management,  contingency  approach, system approach, dynamic approach to engagement.
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL (The Factors Influencing Internal Whistleblowing Intentions) Intan Setyawati; Komala Ardiyani; Catur Ragil Sutrisno
Jurnal Ekonomi Dan Bisnis Vol 17, No 2 (2015): Jurnal Ekonomi dan Bisnis September 2015
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (886.45 KB) | DOI: 10.31941/jebi.v17i2.334

Abstract

The purpose of this research is to examine the influence of ethical climate, organizationalcommitment, personal cost, and seriousness of wrongdoing on whistleblowing intentions. It usespurposive sampling method to employees of National Public Procurement Agency of Indonesia (NPPA).The results of multiple regression analysis show that ethical climate principle and seriousness ofwrongdoing have significant effect on internal whistleblowing intentions whereas ethical climateegoism, ethical climate benevolence, organizational commitment and personal   cost do not havesignificant effect on internal whistleblowing intentions.Keywords:  internal whistleblowing, ethical climate, organizational commitment, personal cost,seriousness of wrongdoing.
ANALISIS PENGARUH RETURN ON ASSET, BOPO, DAN SUKU BUNGA TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH PADA BANK UMUM SYARIAH Andri Isna Kunti; Kunti Sunaryo
Jurnal Ekonomi Dan Bisnis Vol 11, No 01 (2012): Jurnal Ekonomi dan Bisnis, September 2012
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v11i01.174

Abstract

This study aims to analyze the effect of Return on Asset (ROA), BOPO, and interest rate to the the levelof profit sharing mudharabah deposits.The population in this study is a Islamic bank in Indonesia. The population of this study were 11 Islamicbanks and the total sample of 3 banks. In purposive sampling using random sampling with criteria ofIslamic Banks serving quarterly financial statements in the year 2009-2011.The analysis techniqueused in this study is multiple linear regression to obtain a comprehensive picture of the relationshipbetween variables that one with the other variables. In addition, the hypothesis test used was the tteststatistic for testing the partial regression coefficient and test F-statistic for testing significancetogether with the significance level of 5%. Classic assumption test covering normality test,multicollinearity, heteroscedasticity test, and the autocorrelation test is also used in this study.The results of this study indicate that ROA, BOPO, and Interest Rates simultaneously have significanteffect on the level of profit sharing mudharabah deposits with significant > 5%, ROA is partially havesignificant negative effect on the level of profit sharing mudharabah deposits with significant 0.018,and Interest Rate partial effect have significant positive  effect with a significant of 0.013, while thepartial BOPO have’t sigifiat effet o the level of profit sharig udaraa deposits. Keywords : Return on Assets (ROA), BOPO, Interest Rate, Profit Sharing
PENGARUH ORIENTASI ETIKA, RASIONALISASI DAN SELF EFFICACY TERHADAP KECURANGAN AKADEMIK rika adriyana
Jurnal Ekonomi Dan Bisnis Vol 22, No 01 (2019): JURNAL EKONOMI DAN BISNIS MARET 2019
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2182.893 KB) | DOI: 10.31941/jebi.v22i01.765

Abstract

ABSTRACTThis study aimed to examine the effect of Ethical Orientation of Idealism and Relativism, Rationalization, and Self efficacy on Academic Fraud. Sampling is accidental sample selection method used. The sample were accounting students at The Economic Faculty, Universitas Pekalongan were 240 students who. Data collecting method by questionnaire. Quantitative analysis method consisting of validity test, reliability test, autocorrelation test, classical assumption test, and statistical test of t. Hypothesis testing using multiple regression by using SPSS Version 2.1. Research finding showed that idealism have a negatif and significant effect on academic fraud. While  relativism  have a negatif and significant effect on academic fraud. And then razionalization and self efficacy positifly and significantly effect on academic fraud. Keywords : idealism, relativism, rasionalization, self efficacy and academic fraud.
FAKTOR – FAKTOR YANG MEMPENGARUHI KEPUTUSAN CALON MAHASISWA MEMILIH FAKULTAS EKONOMI UNIVERSITAS PEKALONGAN M. Shofiyuddin
Jurnal Ekonomi Dan Bisnis Vol 20, No 1 (2017): Jurnal Ekonomi dan Bisnis Maret 2017
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (715.275 KB) | DOI: 10.31941/jebi.v20i1.678

Abstract

This research to know and analize how to influence to strategic location, the affordable costs, infrastructure, interesting building, lectures qualification magister, unaffected friends to decision of candidate studies of students chooseFacultyof Economic University of Pekalongan either simultane ously or partially, and what is the factor who the most influencial.The data used are primary data collected throught survey method using questionary and tasted for Validity and Reliability, and tested clasification classic assumption,the sample was obtained using random sampling method and then analyzed using multiple regression techniques to test the hypothesis.The result of this studi indicate there is significant influence strategic location, the affordable costs. Infrastructure, interesingt building, lectures qualification magister infrastrucsture,unaffected friend choose economy fakulty University of Pekalongan theirs simultane ously, while partiallythere is one factor not significant influenceunaffected frieds.The factor who the most in influential is strategic location.While value R² or determinat coefficient 87,9 % , the research of this study indicate to decision of candidate of studies choose economy fakulty University of Pekalongan can be explained by alls factor is 87,9 %. Key words : Strategic location, Affordable costs,Infrastructure, Interesting building,Lectures qualification, unaffected friends.

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