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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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Customer - Based Pricing Untuk Produk Pangan Organik DR. Chalimah
Jurnal Ekonomi Dan Bisnis Vol 8, No 1 (2010): Jurnal Ekonomi dan Bisnis, Maret 2010
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1064.24 KB) | DOI: 10.31941/jebi.v8i1.159

Abstract

Pembangunan pertanian merupakan bagian dari pembangunan ekonomi. Oleh karena itu pembangunan ekonomi suatu wilayah haruslah pula tidak menesampingkan pembangunan pertanian terutama karena hampir lebih dari 40 persen kesempatan kerja nasional berasal dari sektor pertanian.Di samping itu sektor pertanian juga mempunyai banyak peran seperti penyedia utama kebutuhan pangan masyarakat Indonesia yang merupakan kebutuhan dasar dan hak asasi kebutuhan pangan masyarakat Indonesia yang merupakan kebutuhan dasar dan hak asasi manusia, serta merupakan pasar yang sangat besar untuk prosuk manufaktur yang meggunakan bahan baku dari hasil pertanian. Sektor pertanian terbukti merupakan sektor yang paling mampu bertahan dalam deraan krisis moneter yang dialami beberapa tahun yang lalu. Di saat semua sektor mengalami kontraksi pertumbuhan hingga mengalami pertumbuhan yang negatf, sektor pertanian mampu membuktikan diri sebagai penyangga ekonomi nasional. Namu demikian, sektor pertanian tidak mampu menjanjikan kesejahteraan yang merata pada masyarakat yang bekerja pada sektor ini, oleh karena itu salah satu sektor yang paling efektif untuk mengentaskan kemiskinan di wilayah pedesaan adalah melalui peningkatan mereka yang bekerja di sektor pertanian.Jauh sebelum zaman klasik yaitu pada abad ke - 7 dan ke -8 Masehi para sarjana ekonomi Islam telah membicarakan sektor-sektor penting dalam ekonomi, baik mengenai perkembangannnya maupun peranan dari masing-masing sektor kehidupan. Salah seorang ekonom muslim bernama Muhammad bin Hasan atau yang dikenal dengan nama Imam Syaibani mengamukakan bahwa pertanian adalah sektor pertama dan yang terpenting serta paling produkitif dari segala usaha/ekonomi manusia (Zainal Abidin Ahmad, 1979, h.35). Beberapa sarjana muslim lainnya juga mendukung pendapat tersebut tetapi bukan berarti meninggalkan sektor kegiatan lainnya; ekonomi pembangunan mengharuskan industrialisasi dan lain sebagainya tetapi tidak boleh melalaikan urusan tanah atau pertanian secara keseluruhan karena kepada tanah tergantung hidup manusia.
ETIKA DAN PERBEDAAN INTENSITAS PENGGUNAAN FACEBOOK BERDASARKAN TIPE KEPERIBADIAN, RELIGIUSITAS DAN GENDER: SEBUAH KAJIAN KONSEPTUAL Suliyanto .
Jurnal Ekonomi Dan Bisnis Vol 9, No 01 (2011): Jurnal Ekonomi Dan Bisnis, vol. 09, No. 01 Edisi Maret 2011
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.032 KB) | DOI: 10.31941/jebi.v9i01.170

Abstract

The use of social networking is growing quickly in recent years. One of the most popular social network inIndonesia is facebook. The development of the use facebook on one hand a positive impact on the other, alsogive a negative impact.Research linking between religiosities, personality and gender to ethics and the intensity of a relationship havebeen carried out but these studies are generally carried out in the real world, therefore the number of ethicalissues and the intensity of the use of facebook to do research on ethics and intensity of use based on personalityreligiosities and gender.Keywords: Ethic, intensity of relationship, personality, gender, religiosity
PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE Yudea Yudea
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 (1803.693 KB) | DOI: 10.31941/jebi.v21i2.779

Abstract

Tax avoidance is the effort to carried out is legalfor taxpayers. Research aims to examine the effect of corporate governance mechanisms the corporate governance that are firm size and leverage against tax avoidance. The study was conducted on automotive manufacturing companies in the Indonesia Stock Exchange in the period of 2013 - 2017. From a total population of 14, a sample of 6 companies was obtained. Sampling using purposive sampling method. The analysis technique uses multiple linear regression.Results finding is there audit quality have a significant effect on tax avoidance, while the variable proportion of independent commissioners, firm size and leverage does not significantly influence tax avoidance. Keywords: Tax Avoidance, Corporate Governance, Firm Size and Leverage
PENGARUH PENGUNGKAPAN SUKARELA GCG TERHADAP HUBUNGAN ANTARA UKURAN DEWAN KOMISARIS, DAN NILAI PERUSAHAAN DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI IDX Almatius Setya Marsudi
Jurnal Ekonomi Dan Bisnis Vol 19, No 2 (2016): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2016
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1122.975 KB) | DOI: 10.31941/jebi.v19i2.424

Abstract

Several researches were conducted to explain the financial statement disclosure categorized in to the disclosure research in general and the research examining disclosure of specific aspect, such as the research explaining the effect of Good Corporate Governance (GCG). This research aims to examine the disclosure on specific aspect, voluntary disclousure of GCG in annual report and the relation between the amount of Board of Commissionersand firm value. The population in this research is the manufacturing company registered in Indonesia stock exchange in 2015, in which there are 53 companies as the samples of research. The hypothesis testing was performed with path analysis. The research shows the result that there is significant positive effect in amount variable of Board of Commissioners on the voluntary GCG disclosure and there is no indirect rela tion of Board of Commissioners variable on firm value through voluntary GCG disclosure.Key Words: Good Corporate Governance, voluntary, board of director, firm value
HUBUNGAN KOMITE AUDIT DAN KOMPLEKSITAS USAHA DENGAN AUDIT FEE Arum Ardianingsih
Jurnal Ekonomi Dan Bisnis Vol 13, No 2 (2013): Jurnal Ekonomi dan Bisnis, September 2013
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (881.48 KB) | DOI: 10.31941/jebi.v13i2.188

Abstract

The stakeholders reserve the right to get a certainty that the company activities will give them more profits. To ful fill this expectation, external auditor profession is needed. Auditor must keep their job quality like as the independency. However audit fees may cause the auditor independency is teased. The factors will be tested in this study are audit commitee and company complexity on the companies listed in BEI 2010-2012, while the sample are taken from manufacturing and mining companies. The research method used withmultiple linier regression method, with sampling techniques using purposive sampling.  The results showed that the audit committee (X1) had significant effect on audit fee (Y) with a significance level that is equal to 0,008,the company complexity (X2) had no significant effect on audit fee (Y) with a significance level that is equal to 0.578.Keywords: audit fees, audit committee, and company complexIty
Korupsi Kolusi dan Nepotisme (KKN) dan Upaya Pemecahannya DR. Chalimah
Jurnal Ekonomi Dan Bisnis Vol 2, No 2 (2004): Jurnal Ekonomi dan Bisnis, September 2004
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v2i2.154

Abstract

Penanganan masalah korupsi, kolusi dan nepotisme (KKN) di Indonesia belum menunjukkan kemajuan yang berarti, kecuali banyaknya pembahasan masalah ini di masyarakat. Sebagai permasalahan sosial-politik secara umum atau sebagai kasus masalah tertentu. kasus-kasus korupsi memang sering muncul sebgai berita hangat di berbagai media selama beberapa waktu. Akan tetapi setelah diberikan tanggapan sekedarnya oleh pemerintah dengan sesuatu indakan penagan kemudian hilang lagi tanpa ada peyelesaian nyata. Muncul lagik kemudian hilang lagi dengan cepat. Harapan masyarakat dengan membahas bersama, mempermasalahkan dan memprotes praktek KKN adalah untuk menghilangkannya. Sedang yang terlihat, seperti berbagai masalah lain, setelah beberapa waktu diributkan kemudian menjadi sepi kembali.KKN sebagai implikasi dari suatu sikap hudup yang mengandung unsur "lebih besar pasak dari tiang" yang secara sadar atau tidak telah menggejala pada masyarakat Indonesia, baik sebagai perilaku bersama maupun pribadi. Sikap demikian menunmbuhkan tindakan mencari jalan pintas dengan berbagai cara yang melanggar hukum atau peraturan atau nilai, untuk mencapai apa yan diinginkan. Pelanggaran pelanggaran ini dilakukan dengan tindakan korupsi, kolusi dan nepotisme atau KKN. Menghilangkan KKN dari masyaraat kita berarti menginggalkan sikap hidup ini dan menggantinnya dengan sikap baru yang mendasarkan pada sikap untuk hidup sesuai dengan kemmampuan sendiri, sesuai dengan jerih payah sendiri.
ANALISIS LAJU PERTUMBUHAN ANTARA KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BALIKPAPAN Bravo Yengky Karundeng; Yudea Yudea
Jurnal Ekonomi Dan Bisnis Vol 16, No 1 (2015): Jurnal Ekonomi dan Bisnis Maret 2015
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1118.744 KB) | DOI: 10.31941/jebi.v16i1.319

Abstract

This research aims to know the contribution and the rate of growth of hotel tax and restaurant tax tolocal revenue Balikpapan city. This research was conducted at the Department of Revenue office in thecity of Balikpapan. By using data analysis with quantitative descriptive way, the research concludedthat the realization of local revenue of hotel tax and restaurant tax in the years 2009-2013 was achieved.  Tax receipts for contributions hotel tax and restaurant tax on local taxes in the year 2009 2013was not achieved, while the contribution receipts tax on hotel and restaurant tax to local revenuein the year 2009-2013 was not achieved. Therefore, the growth rate of hotel tax and restaurant tax fluctuate, the impact of not achieving the target of tax revenue.Keywords:  Hotel Tax, Restaurant Tax, Rate of Growth, Local Revenue.
PENGARUH KOMPETENSI DAN WORK PERFORMED AUDITOR INTERNAL TERHADAP JUDGEMENT AUDITOR EKSTERNAL DALAM PERENCANAAN AUDIT Maylia Pramono Sari
Jurnal Ekonomi Dan Bisnis Vol 9, No 01 (2011): Jurnal Ekonomi Dan Bisnis, vol. 09, No. 01 Edisi Maret 2011
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.027 KB) | DOI: 10.31941/jebi.v9i01.165

Abstract

In providing judgement, the external auditor would issue a large audit fee and a long time for a given goodquality judgment. One solution to reduce costs and time required audit, the external auditors to cooperate withthe internal auditors of the company. This study aims to determine whether the competence and workperformed internal auditor judgment affect the external auditors in the audit planning on KAP of Semarang.The population in this study are the external auditors who work in public accounting firm in the city ofSemarang. Sampling using a convenience sampling amounted to 37 people. The independent variables in thisresearch are Competency Internal Auditors (X1), Performed Work of Internal Auditors (X2), while thedependent variable (Y) is judgment External Auditor in Audit Planning. Methods of data collection using thequestionnaire method. The method of analysis used descriptive analysis and multiple linear regression analysiswith SPSS program.The results showed that the competence and the work of internal auditors performed simultaneously affect thejudgment external auditor in planning the audit. Partially competence of internal auditors have a significanteffect on judgments of external auditors in planning the audit. Work performed while the internal auditors havea significant impact on the external auditor judgment in planning the audit.This research is expected to be useful in implementing the external auditor for the audit program. Due to thecooperation with the company's internal auditors, external auditors can save time and audit costs withoutreducing the quality of judgments given against the company's external auditors.Keywords: External Auditors Judgement, Competence of Internal Auditors,Internal Auditor Work Perfo rmed
PENGARUH ORIENTASI ETIKA DAN KOMITMEN PROFESIONAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI MELALUI RASIONALISASI SEBAGAI VARIABEL MODERATING Imang Dapit Pamungkas
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 (1089.898 KB) | DOI: 10.31941/jebi.v18i1.419

Abstract

This study aimed to examine the effect of ethical orientation of idealism and relativism against Fraud Trends in Accounting, Professional Commitment to Accounting Fraud Trends and Impact Orientation Ethics and Professional Commitment Accounting Fraud against the trend through Rationalization asModerating Variable. Sampling is purposive sample selection method used in this study. The sample in this study were 129 students S1 Accounting Pekalongan University who has taken the course of AuditI. Hypothesis testing using multiple regression by using SPSS version 20. Results of hypothesis testing showed that idealism affect the tendency of Accounting Fraud accepted. Relativism against Accounting Cheating tendency rejected. Professional Commitment affect the tendency of Accounting Fraud accepted. Idealism and commitment to the tendency of Professional Accounting Fraud through Rationalization as Moderating Variable accepted. However, the tendency towards relativism Accounting Fraud through Rationalization as Moderating Variable rejected.Keywords: Ethics Orientation, Professional Commitment, Accounting Fraud Trends, Rationalization
"BLUE AND ECONOMY POLICY" AND THEIR IMPACT TO INDONESIAN COMMUNITY WELFARE Siti Nurhayati
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 | Full PDF (348.561 KB) | DOI: 10.31941/jebi.v12i2.183

Abstract

The main goals of Indonesia development policy is an Indonesian community welfare throught somestrategies that applicated at all development fields. Recently, blue economy concept was developed besidegreen economy. It concepts build after Rio+20 meeting at June 2012 ago in Rio de Janeiro, Brazil. Those meetinghas result a document that call the future we need with stressing on green economy.  Susilo Bambang Yudhoyono, the president of Indonesia talk about his speach moving towardssustainability: together we must create the future we want. So far, United Nations Environment Programe(UNEP) take a theme Green Economy : Does it Include You ?  at World Eviroet Day ereoy, Jue      ,2012. The Blue and Green Economy (BGE) comes as an exact and sustainable solution for environment maintainand focused on three factors : ecology, cocial, and economy. In Indonesia, the BGE applicate together for development policy, that have much impact to economicactivities as a multiplier effect. The more economic activities done, the more income receipt by communities. It isa characteristic of welfare. So, by implement the BGE concept to Indonesian development policy, the impact ofcommunity welfare was realized.Key words : blue and green economy (BGE), community welfare, Rio+20 meeting

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