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Fakultas Ekonomi Universitas Pekalongan Jl. Sriwijaya No.3
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INDONESIA
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 5 Documents
 1 
Search results for , issue "Vol 20, No 2 (2017): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2017" : 5 Documents clear
Pengaruh Kepatuhan Wajib Pajak, Pemeriksaan Pajak, Dan Penagihan Pajak Terhadap Penerimaan Pajak Pengasilan (Pph) Pasal 25/29 Badan Pada Kpp Pratama Balikpapan Satriawaty Migang; Ruky Dwi Dirmayani
Jurnal Ekonomi Dan Bisnis Vol 20, No 2 (2017): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2017
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (905.352 KB) | DOI: 10.31941/jebi.v20i2.741

Abstract

The influence of tax obligation obedience, tax investigation, and tax billing to income tax enrollment clause 25/29 board of KPP Pratama Balikpapan. This examination intended to examine the influence of tax obligation obedience, tax investigation and tax billing to income tax enrollment clause 25/29 board partially and simultaneously. This research contain of one dependent variabel which is income tax enrollment clause 25/29 board and three independent variabel which is influence of tax obligation, tax investigation and tax billing. The sample of this research is the entire research population that is board of tax oligation registered in KPP Pratama Balikpapan in 2013 until 2016. Data analysis technique is double analysis regretion linear method. The result of this research shows that influence of tax examination and tax billing to income tax enrollment clause 25/29 board. While, tax obligation obedience did not influence income tax enrollment clause 25/29 board. However, tax obligation obedience, tax examination, and tax billing have influences to income tax enrollment clause 25/29 board simultaneously.
EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN INTERN PADA KOPERASI UNIT DESA “X” DI KABUPATEN BANYUMAS Eko Suyono
Jurnal Ekonomi Dan Bisnis Vol 20, No 2 (2017): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2017
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (940.925 KB) | DOI: 10.31941/jebi.v20i2.679

Abstract

This study aims to evaluate the effectiveness of internal control system at KUD "X" in Banyumas by using COSO 2013 framework as assessment indicators. Selecting a qualitative approach in which data were collected by indepth interviews and observations, this study concludes that internal control components are in accordance with the COSO 2013 framework, i.e., control environment, risk assessment, control activities, information and communications, and monitoring.  Those components of internal control are present and run well on KUD "X" in Banyumas Region. Therefore this study concludes that with reference to the COSO 2013 framework the internal control system of KUD "X" in Banyumas has been effective.   Keywords: COSO 2013, Control Environment, Risk Assessment, Control Activities, Information and Communication, Monitoring
Analisis Pengaruh Pendidikan Kewirausahaan, Sosio Demografi, Kemampuan Dan Self Efficacy Terhadap Minat Berwirausaha (Studi Mahasiswa Fakultas Ekonomi Universitas Pekalongan) Dian Milasari
Jurnal Ekonomi Dan Bisnis Vol 20, No 2 (2017): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2017
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (889.432 KB) | DOI: 10.31941/jebi.v20i2.742

Abstract

Indonesia as a developing country still has problems in terms of unemployment. BPS data says that open unemployment in 2016 as many as 7,024,172 people. Based on that fact, entrepreneurship has an important role in alleviating unemployment and improving country's economy. McCleeland in Silvia (2013) states that a country can advance if 2% of the total population is an entrepreneur. The purpose of this study is to determine whether there is a positive influence either simultaneously or partially between the socio-demographic variables, ability and self efficacy to entrepreneurship interests (Case Study of College Student Faculty of Economics, University of Pekalongan) 2016/2017 academic year. This research is a sample research with Accidental Sampling technique using 100 respondents. Data collecting method was done by questionnaire method which then processed using quantitative analysis method consisting of validity test, reliability test, autocorrelation test, classical assumption test, and statistical test of t and F. The result of analysis showed that entrepreneurship education, socio demography, ability and self efficacy have influence on entrepreneurship interests either simultaneously or partially.
Analisa Kinerja Bisnis Pada Perusahaan Keluarga (Family Business) Oriental Cap Nyonya Pekalongan Danang Satrio
Jurnal Ekonomi Dan Bisnis Vol 20, No 2 (2017): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2017
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1192.906 KB) | DOI: 10.31941/jebi.v20i2.695

Abstract

Oriental Cap Nyonya Company is one of the beverage industry in bottle packaging which is big enough and able to survive in Pekalongan which has special attraction for writer to make it as research object, because in unpredictable economic condition that is influenced by global crisis, Oriental Cap Nyonya still able to maintain his company to date. The formulation of the problem of this research is how the image of business performance aspects of marketing and human resources in family companies. The purpose of this study is to know the description of business performance aspects of marketing and human resources in family companies. In this study, the indicator of marketing performance is how the company determines the target and the plan for the product and its target market. Human Resource Performance is how companies manage their workers. Keyword  :  Family Business, Marketing Performance, Human Resource Performance
Best Practices Pengelolaan Aset Desa Di Desa Jagalan Kabupaten Bantul Sucahyo Heriningsih; Rusherlistyani Rusherlistyani; Dwi Sudaryati
Jurnal Ekonomi Dan Bisnis Vol 20, No 2 (2017): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2017
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (916.986 KB) | DOI: 10.31941/jebi.v20i2.696

Abstract

Assets are one of the village's potentials, which can supplement village income. Asset management must be professionally and optimally. Professionalism in asset management requires the participation of competent human resources, to realize accountable and transparent village financial reports by prioritizing good governance, it is expected that villages can increase community / stakeholder trust in village financial management. Village asset management should not be merely administrative, but more modern in handling village assets to improve efficiency, effectiveness and create added value in managing assets. The series of village asset management starts from planning needs and budgeting, Procurement, use, utilization, Security and maintenance, Deletion, Alienation, Administration, reporting, Assessment, Coaching, supervision, and control. This research uses descriptive method with case approach. The results of this study can be concluded: a) by applying economic principles, efficiency and effectiveness of potential assets of the village have been identified, and utilized optimally, so that the village assets have added value, b) a series of village assets management Jagalan has been implemented in accordance with Permendagri No.1 year 2016 on "Village Asset Management", c) supervision and control system in village asset management conducted by village head by involving BPD, d) constraint factor of asset management of village that is in asset valuation process so that it can be concluded almost no significant constraint, e) The outline of village asset management reports in Jagalan village has been reported in an accountable and transparent manner. Keywors: Village assets, accountability, transparency 

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