cover
Contact Name
Deddy Ibrahim Rauf
Contact Email
ecbis.journal@gmail.com
Phone
+6285299931836
Journal Mail Official
ecbis.journal@gmail.com
Editorial Address
Jl. Batua Raya IX Lr. 3 No. 18a, Makassar, Provinsi Sulawesi Selatan, 90233
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Economics and Business Journal
ISSN : -     EISSN : 29637589     DOI : https://doi.org/10.47353/ecbis
Core Subject : Economy,
Economics and Business Journal (ECBIS) | ISSN (e): 2963-7589 is an international peer-reviewed, open access scientific journal dedicated to the advancement and dissemination of research results that support high-level research in the fields of Economics, Management and Business, this journal publishes articles six times a year in January, March, May, July, September, and November. The Journal is particularly interested in papers relevant to the whole economic and business issues, comprised of three salient disciplines: (1) economics, (2) business administration, and (3) accounting. These fields are furthermore divided into the following specific areas: Economics: Public Economics, International Economics, Development Economics, Monetary Economics, Financial Economics, Game Theory. Business : Finance, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, and Ethics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems. The aforementioned areas are just indicative, and the Board of Editors is in principle welcoming rigorous articles that encompass scientific economics and business fields.
Articles 6 Documents
Search results for , issue "Vol. 1 No. 1 (2022): November" : 6 Documents clear
The Influence of Information Asymmetry on Accounting Fraud Trends: (Case Study of West Sulawesi Provincial Government) A. Ahmad Risal
Economics and Business Journal (ECBIS) Vol. 1 No. 1 (2022): November
Publisher : Economics and Business Journal (ECBIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.497 KB) | DOI: 10.47353/ecbis.v1i1.1

Abstract

This study aims to determine the effect of information asymmetry on accounting fraud tendencies in the West Sulawesi provincial government. This type of research uses a quantitative approach. This study uses primary data. Collecting data using questionnaires. The population in this study were government structural officials with the rank of echelon II, echelon III, and echelon IV, totaling 813 people. Sampling used the slovin formula method, so that a sample of 89 was obtained. This research used a simple linear regression analysis approach. The results of the study show that information asymmetry has a positive effect on the tendency of accounting fraud
The Effect of Viral Marketing and Brand Image on Purchase Decisions Through e-Trust: (Study on Kahf Skincare Customers) Muh. Al Fatah; Miftahul Jannah Arsyad
Economics and Business Journal (ECBIS) Vol. 1 No. 1 (2022): November
Publisher : Economics and Business Journal (ECBIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.765 KB) | DOI: 10.47353/ecbis.v1i1.2

Abstract

Viral Marketing is a trend that is able to attract the attention of consumers through social media. This study aims to determine the effect of viral marketing and brand image on purchase decisions through e-trust. This research is a quantitative study using the SPSS 22 program. The population in this study is Kahf's Instagram followers. The sample in this research is 200 respondents. In addition, to test the feasibility of the instrument used validity and reliability tests, classical assumption tests, and hypothesis testing. Path analysis analysis technique. The results of this study indicate that (1) viral marketing has a positive and significant effect on e-trust, (2) brand image has a positive and significant effect on e-trust (3) viral marketing has a positive and significant effect on purchase decisions, (4) brand image has a positive and significant effect on purchase decision, (5) e-trust has a positive and significant effect on purchase decision. Based on the research results, suggestions for business actors provide more attractive advertisements for consumers, make product designs more attractive, and set products according to needs.
Value Chain Model in Zakat Management at Makassar City National Amil Zakat Agency Deddy Ibrahim Rauf
Economics and Business Journal (ECBIS) Vol. 1 No. 1 (2022): November
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.752 KB) | DOI: 10.47353/ecbis.v1i1.3

Abstract

This research aims to determine the application of value chain model in zakat management at the Makassar City National Amil Zakat Agency. Population in this research is financial statements BAZNAS Makassar City in 2016 to 2018. Sample this research is data zakat conducted by BAZNAS Makassar City in 2016-2018. Data collection in research is by documentation, observation and interviews. The analysis technique used is descriptive method of value chain model analysis. The results showed that value chain model application can describe the activities carried out and increase the BAZNAS Makassar City value added. Primary activities consisting of zakat receipts, management functions application, zakat distribution, distribution and services. Furthermore secondary activities consist of administration, technology development, human resources management, and institutional facilities.
The Influence of Training Education and Educator Competency on Educator Performance Through Organizational Support as Mediation Variables at the South Sulawesi ini Police School Muliadi Muliadi; Muhammad Idris
Economics and Business Journal (ECBIS) Vol. 1 No. 1 (2022): November
Publisher : Economics and Business Journal (ECBIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.408 KB) | DOI: 10.47353/ecbis.v1i1.4

Abstract

This study aims to analyze the effect of education and training on organizational support at the National Police School (SPN) Polda South Sulawesi, the effect of educator competence on organizational support, the effect of education and training on educator performance, the influence of educator competence on educator performance, the effect of organizational support on performance. educators, the effect of organizational support as a mediating variable on the effect of education and training, and organizational support as a mediating variable on the effect of educator competence on educator performance by taking 46 employees as research samples. The results of this study indicate that (1) Based on the results of statistical tests, it is known that education and training have a significant effect on organizational support, and the competence of educators has a significant effect on organizational support at the State Police School (SPN) Polda South Sulawesi; (2) Based on the results of statistical tests, it is known that education and training, educator competence and organizational support have a significant effect on the performance of educators at the State Police School (SPN) Polda South Sulawesi; (3) Based on the results of statistical tests, it is known that organizational support as a mediating variable has a significant effect on education and training while organizational support as a mediating variable has no effect on educator competence on educator performance at the State Police School (SPN) Polda South Sulawesi. This means that organizational support can directly affect education and training, while organizational support does not indirectly affect the competence of educators on the performance of educators at the National Police School (SPN) Polda South Sulawesi.
Financial Literacy on the Sustainability of Smes in Gowa District Anwar Anwar; Serly Serly
Economics and Business Journal (ECBIS) Vol. 1 No. 1 (2022): November
Publisher : Economics and Business Journal (ECBIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.499 KB) | DOI: 10.47353/ecbis.v1i1.5

Abstract

This research is a qualitative research that aims to find out how the level of financial literacy affects the sustainability of SMEs in Gowa Regency. The sample in this study consisted of 8 informants from small and medium enterprises. The research data analysis technique uses the help of Atlas.ti 9. The results of the analysis show thatsmall businesses are classified as sufficient literate (62.5%) and medium businesses are classified as well literate (37.5%). Based on the financial literacy of SMEs, it can be concluded that small businesses have potential and medium businesses have great potential for sustainability.
The Effect of Cash Flow on Liquidity Levels at PT. Wijaya Karya (Persero) Tbk on the Indonesian Stock Exchange Nurul Mutmainnah Nurjihanar; Zainal Ruma; Anwar
Economics and Business Journal (ECBIS) Vol. 1 No. 1 (2022): November
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v1i1.98

Abstract

This research aims to determine the effect of cash flow on the level of liquidity at PT. Wijaya Karya (Persero) Tbk on the Indonesian Stock Exchange. The type of research used is descriptive quantitative. The research population is the financial statements of PT. Wijaya Karya (Persero) Tbk for 5 (five) periods, namely 2015-2019. The samples for this research are the balance sheet, profit and loss report and cash flow report of PT. Wijaya Karya (Persero) Tbk for 5 (five) periods, namely 2015-2019. The data in this research is secondary data with data collection techniques using documentation methods for company financial reports. The data analysis technique uses multiple linear regression analysis.Partial research results (t test) state that partial operating cash flow does not have a significant effect on liquidity. Meanwhile, the investment cash flow variable partially has a significant effect on the level of liquidity. And the partial funding cash flow variable has no significant effect on liquidity. Simultaneous research results (F test) state that operating cash flow, investment cash flow and funding cash flow have a value of Fcount > Ftable (3.275 > 2.95) and a significance value of < 0.05 (0.003 < 0.05), So it can be concluded that the operating cash flow, investment cash flow and funding cash flow variables simultaneously have a significant effect on the level of liquidity.

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