cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ade Lisa Matasik
Contact Email
adelisamatasik@gmail.com
Phone
+6285396704498
Journal Mail Official
jesit.ukitoraja@gmail.com
Editorial Address
Kantor Pusat UKI Toraja, Jln. Nusantara No.12 Makale Tana Toraja, Sulawesi selatan, Telp. (0423) 22468 Kampus II UKI Toraja, Kakondongan Jln. Poros Sa’dan Tallunglipu, Toraja Utara, Telp. (0423) 23492 Website: http://journals.ukitoraja.ac.id/index.php
Location
Kab. tana toraja,
Sulawesi selatan
INDONESIA
JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT)
Published by Universitas Kristen Indonesia Toraja
ISSN : 27750612     EISSN : 27755495     DOI : https://doi.org/10.47178/jesit
Core Subject : Economy,
Economics, Econometrics & Finance
Ruang Lingkup : Manajemen Keuangan; Manajemen Pemasaran; Manajemen Operasi; Manajemen Sumber Daya Manusia; Manajemen Strategi; Bisnis Internasional; Etika Bisnis; E-Business; Kewirausahaan; Akuntansi Keuangan; Pasar Modal; Akuntansi Manajemen; Pajak; Akuntansi Sektor Publik; Sistem Informasi Manajemen; Sistem Informasi Akuntansi Kebijakan Tinjauan Sejawat: Semua naskah yang dikirim harus mengikuti fokus dan ruang lingkup, dan pedoman penulis jurnal dan menggunakan template penulisan Jurnal Ekonomi, Bisnis dan Terapan (JESIT). Naskah yang dikirim harus membahas prestasi ilmiah atau kebaruan yang sesuai dengan fokus dan ruang lingkup. Semua naskah harus bebas dari konten plagiarisme. Proses review akan menggunakan sistem Double Blind Peer Review. Penulis disarankan untuk menggunakan perangkat lunak pendeteksi plagiarisme untuk melakukan pengecekan kesamaan. Editor memeriksa deteksi plagiarisme artikel dalam jurnal. Artikel penelitian yang dikirim ke Jurnal Ekonomi, Bisnis dan Terapan (JESIT) minimal akan di proses selama 4 (empat) minggu. Artikel akan ditinjau paling sedikit 2 (dua) atau lebih pakar. Para pengulas memberikan komentar berharga ilmiah untuk memperbaiki isi naskah. Kebijakan Akses Terbuka: Jurnal Ekonomi, Bisnis dan Terapan (JESIT) merupakan jurnal akses terbuka (Open Access Journal), yang berarti bahwa semua artikel tersedia di internet diperuntukkan semua pengguna setelah dipublikasi. Penggunaan dan distribusi non-komersial dalam media apa pun diizinkan, asalkan penulis dan jurnal dikreditkan dengan benar.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)" : 10 Documents clear
Analisis Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing Pada Usaha Mikro (Studi Kasus UMKM Umbaring Berau) siti munawaroh; Muhammad Taufiq
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 1 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.017 KB) | DOI: 10.47178/jesit.v3i1.1601

Abstract

This study aims to determine and analyze whether the calculation of the cost of production at Umbaring Berau is correct based on the full costing method. This research sample was conducted during January 2022 production activities. This type of research isa quantitative descriptive method and the data collection technique used is field research. Data collection procedures carried out were interviews, observations, documentation and library research. Sources of data used are primary and secondary data. Based on the results of the study, it can be seen that the calculation of the cost of production applied by Umbaring Berau is good based on safety, it's just that it is still not right in classifying the costs incurred for production, it would be better to refer to the full costing method  
Analisis Break Even Point Pada Usaha Yamote Banana di Kecamatan Rantepao Kabupaten Toraja Utara Rati Pundissing; Dina Ramba; Dwibin Kannapadang
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 1 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.676 KB) | DOI: 10.47178/jesit.v3i1.1641

Abstract

This study aims to determine how the perception of the break even point in the Yamote Banana business in Rantepao District, North Toraja Regency. This type of research is descriptive quantitative research and data collection techniques carried out in this research are field research and library research. Data collection procedures were carried out by means of observation, interviews, and documentation. The results obtained regarding the BEP in the Yamote Banana business are, sales that must be achieved by Yamote Banana as many as 831 units with (chocolate banana nuggets 327 units, banana greentea nuggets 193 units, greentea flavored drinks 189 units and cappuccino flavored drinks 122 units). Thus, Yamote Banana's business in 2020 has reached a break-even point with sales of 7,800 chocolate nugget bananas, 4,680 greentea banana nuggets, 4,680 greentea flavored drinks and 3,120 cappuccino-flavored drinks.
Pengaruh Kemudahan Dan Keamanan Transaksi Menggunakan Kode QR Terhadap Kepuasan Pengguna Shopeepay Pada Mahasiswa Universitas Atma Jaya Makassar Jessica Djaja; Bernadeth Tongli; Abner Tahendrika
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 1 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.669 KB) | DOI: 10.47178/jesit.v3i1.1644

Abstract

The purpose of this study is to analyze the effect of ease and security of transactions using a QR Code on ShopeePay user satisfaction. This study uses quantitative methods with data collection techniques in the form of questionnaires. The population of this research is taken from Atma Jaya Makassar University students, ShopeePay users who have transacted using the QR Code as a payment method more than three times a month with a sample of 96 students. The results of this study indicate that the ease and security of transactions using a QR Code has a positive and significant effect either partially or simultaneously on ShopeePay user satisfaction.  
Pengaruh Layanan Berbasis Protokol Kesehatan Terhadap Kepuasan Konsumen Pada Pengguna Jasa Transportasi Grabcar Oleh Mahasiswa Universitas Atma Jaya Makassar Widya Prisilia Yosafat; Daniel Lallo Pakiding; Westerini Lusdani
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 1 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.422 KB) | DOI: 10.47178/jesit.v3i1.1645

Abstract

The purpose of this study is to analyze and examine the effect of health protocol-based services Tangible, Reliability, Responsiveness, Assurance, and Empathy for consumer satisfaction GrabCar transportation service during the covid-19 pandemic.This reseacrh uses associative method. Collecting data using a questionnaire distributed to the sample. The sample in this study amounted to 100 respondents who were students at the Atma Jaya Makassar University in the category of having used GrabCar based on health protocols or GrabCar Protect at least once. Data collection techniques using non-probability methods, the purposive sampling technique. The results of this study F test, show that the health protocol-based service variables consisting of Physical Evidence, Reliability, Responsiveness, Assurance, and Empathy have a simultaneous effect on consumer satisfaction using GrabCar transportation services by Atma Jaya University Makassar students.
Perilaku Koruptif Dalam Praktik Manajemen Laba: Sebuah Tinjauan Perspektif “Ati Mapaccing” dalam Falsafah Bugis Jumardi; Stefani Marina Palimbong
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 1 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.176 KB) | DOI: 10.47178/jesit.v3i1.1647

Abstract

Earnings management emerged in the field of financial accounting as a consequence of the efforts of managers or financial statement preparers to regulate the earnings cycle for personal and/or corporate interests or benefits. This study aims to gain an understanding of the opinions and behavior of informants including management accountants, public accountants, investment advisors, tax examiners and Bugis cultural observers on earnings management practices carried out by managers and viewed from the perspective of Classical Bugis philosophy. This type of research is a qualitative research with a hermeneutic approach, or more specifically an interpretive approach. Sources of data in this study are primary data and secondary data. Data collection techniques used in this research are interviews, documentation, literature study, internet searching. The data analysis technique was carried out through four paths, namely data reduction, data presentation, data validity test and conclusion drawing.The results show that in the perspective of management accountants and public accountants, earnings management practices cannot be viewed as earnings manipulation as long as these practices are carried out within the framework of accounting standards. They also argue that earnings management is not said to be corrupt behavior, unless the practice is not carried out in accordance with accounting standards. While the views of investment advisors and tax inspectors, the practice of accounting standards carried out with any pattern and strategy is a reflection of corrupt behavior because of a corrupted mind. They argue that earnings management practices are always carried out systematically based on certain motivations and interests. Earnings management is a practice that is of no value to the company's stakeholders so this practice should be avoided. Viewed from the perspective of ati mapping that earnings management can be seen from the good or bad intentions of a manager in carrying out his practice, motivation or interests that are detrimental to other parties, it can be said that the practice of earnings management is an act of fraud that can be categorized as a corrupted line of thought.
Pengaruh Return On Asset (ROA) Terhadap Harga Saham PT.Bank Central Asia,Tbk Mince Batara; Heriani; Elisabet Pali
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 1 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.848 KB) | DOI: 10.47178/jesit.v3i1.1648

Abstract

This study aims to determine the effect of Return On Assets (ROA) on the stock price of PT. Bank Central Asia ,Tbk for the 2016-2020 period. This type of research is quantitative descriptive research, quantitative descriptive research is the calculation of data in the form of the 2016-2020 annual financial statements of PT. Bank Central Asia,Tbk which is published through the IDX official website. Descriptive research method is collecting and analyzing data. The type of data used is secondary data in the form of data in the form of documents obtained from the official website of the Indonesia Stock Exchange (IDX). The data analysis technique was carried out by simple linear regression analysis, Y = a + bX. The results of simple linear regression analysis show Y = 53178,676 – 9198,529X. Testing the hypothesis with a partial test, ROA has a negative and insignificant effect on stock prices. The coefficient of determination R-square (R2) is 0.094. This means that the ability of the independent variable, namely ROA, in explaining the dependent variable, namely the stock price, is 9.4% while the other 90.6% is influenced or explained by other factors that are not included in the variables studied in this study.
Pengaruh Rasio Likuiditas, Solvabilitas,dan Profitabilitas Terhadap Harga Saham Pada Sektor Food And Beverages di Bursa Efek Indonesia Anita De Grave; Syahril Hasan; Hariati Hariati
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 1 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.873 KB) | DOI: 10.47178/jesit.v3i1.1656

Abstract

    Fundamental analysis is an approach most often used by investors to predict future stock price movements. An indicator that is often used by an investor in fundamental analysis is to look at the financial ratios in the financial statements issued by the company. This study aims to determine the effect of the Current Ratio, Debt To Equity Ratio, and Return On Equity on Stock Prices in the food and beverages sector on the Indonesia Stock Exchange. Sample determination was carried out using the Purposive Sampling method with research data obtained from financial statements for 5 years, namely the 2017-2021 period. The data analysis used is multiple linear regression analysis. The results of the t-test showed that the current ratio variable partially does not affect the stock price, the debt to equity ratio variable partially affects the stock price and the return on equity variable partially affects the stock price. The results of the F test, show that simultaneously the variable current ratio, debt to equity ratio, and return on equity simultaneously have an influence significant on stock prices.        Fundamental analysis is an approach most often used by investors to predict future stock price movements. An indicator that is often used by an investor in fundamental analysis is to look at the financial ratios in the financial statements issued by the company. This study aims to determine the effect of the Current Ratio, Debt To Equity Ratio, and Return On Equity on Stock Prices in the food and beverages sector on the Indonesia Stock Exchange. Sample determination was carried out using the Purposive Sampling method with research data obtained from financial statements for 5 years, namely the 2017-2021 period. The data analysis used is multiple linear regression analysis. The results of the t-test showed that the current ratio variable partially does not affect the stock price, the debt to equity ratio variable partially affects the stock price and the return on equity variable partially affects the stock price. The results of the F test, show that simultaneously the variable current ratio, debt to equity ratio, and return on equity simultaneously have an influence significant on stock prices.  
Analisis Harga Pokok Penjualan Produk Lampu Hias Pada Toko Sentosa Listrik di Kabupaten Toraja Utara Yohanis Lotong Ta'dung; Isak Pasulu; Jens Batara Marewa
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 1 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.671 KB) | DOI: 10.47178/jesit.v3i1.1657

Abstract

This study aims to determine the cost of goods sold for decorative lighting products at the Sentosa Electric Store in North Toraja Regency. The method used in this study is a quantitative method by identifying and collecting data in the form of numbers by describing the cost of goods sold by analyzing the research object. Data collection techniques and data analysis in this study were through literature study by studying literature such as books, research journals in the library and field studies by conducting observations and interviews with the formula for calculating the cost of goods sold. The results of this study indicate the cost of goods sold for decorative lighting products at the Sentosa Electric Store in North Toraja Regency, the cost of goods sold is Rp. 212,201,250. from the initial inventory of merchandise amounting to Rp. 82.890.000 plus purchases of Rp. 168.205,000 plus the purchase of transportation expenses of Rp. 24,000,000 so that a net purchase of Rp. 192,205,000 plus the cost of goods ready for sale amounted to Rp. 275,095. 000 then deducted the ending inventory of goods as of December 31, 2020 of Rp. 62,893,750 so that the total cost of goods sold is obtained.
Analisis Perputaran Modal Kerja Pada UD. Karya Cipta Mandiri Kabupaten Toraja Utara Westerini Lusdani; Rati Pundissing; Chrismesi Pagiu
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 1 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.621 KB) | DOI: 10.47178/jesit.v3i1.1686

Abstract

The purpose of this study was to analyze working capital turnover at UD during the 2018-2020 period. Karya Cipta Mandiri, North Toraja Regency. This type of research is qualitative. Data obtained by conducting interviews, observation and documentation. The data analysis technique used is working capital analysis and working capital turnover. The results of this study indicate that in 2018, the working capital turnover rate was 34.60 times. In 2019, the working capital turnover rate increased by 35.32 times. In 2020, the working capital turnover rate decreased by 32.13 times, due to the covid-19 pandemic that hit the whole world.
Analisis Harga Pokok Produksi Pada Usaha Kerajinan Manik-Manik Toraja Satu Set Kandaure Dan Sokkong Bayu Di Lembang Angin-Angin Kabupaten Toraja Utara Jelitha Alex; Westerini Lusdani
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 1 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Beadwork is a craft that is in great demand in the market share, this industry is engaged in the production of handicrafts. The purpose of this study is how to determine the cost of production in the Toraja beads craft business One Set Kandaure and Sokkong Bayu in Lembang Angin – Angin, North Toraja Regency. This type of research is a quantitative descriptive research, in which the researcher thoroughly records, analyzes, various facts and symptoms that have been obtained in the form of Analysis of Cost of Production in the Toraja Beads Craft Business in Lembang Angin-Angin, North Toraja Regency. The types of data in this study are primary data and secondary data. This study aims to understand the cost of production in the 2019 Toraja bead craft business. The results of this study indicate that the production price in the Toraja bead craft business is a set of kandaure of IDR 342,783. 333 and sokkong bayu Rp. 375,212.5 per set.

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol. 3 No. 2 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 1 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 2 No. 2 (2021): Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 2 No. 1 (2021): Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 1 No. 1 (2020): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)