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Jurnal Ekbis (Ekonomi & Bisnis)
Published by Politeknik Piksi Ganesha Bandung
ISSN : 23391839     EISSN : 27224082     DOI : https://doi.org/10.56689/ekbis.v10i2.628
Core Subject : Economy, Science, Education, Social,
Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other
Jurnal EKBIS (Ekonomi dan Bisnis) Politeknik Piksi Ganesha terbit dua kali setahun pada bulan Juni dan Desember. Versi cetak 2012 terbit pertama dengan ISSN 2339-1839. Jurnal ini memuat karya ilmiah berupa hasil penelitian, kajian analisis, penerapan teori dan pembahasan berbagai masalah yang berkaitan dengan ekonomi dan bisnis. Ruang lingkup/bidang studi meliputi akuntansi, perpajakan, manajemen keuangan, manajemen pemasaran, manajemen bisnis, manajemen operasional, manajemen strategi, manajemen risiko, manajemen syariah, kewirausahaan, dan perekonomian Indonesia
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 88 Documents
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PENGARUH PEMBAGIAN KERJA TERHADAP EFEKTIFITAS KERJA PEGAWAI PADA SEKRETARIAT BADAN GEOLOGI BANDUNG AI NUNUNG AI NUNUNG
EKBIS (Ekonomi & Bisnis) Vol 7 No 1 (2019)
Publisher : POLITEKNIK PIKSI GANESHA

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Abstract

The study was based on the central issue, namely the Employee Work Effectiveness is thought to be caused by low-yet-idimensi Dimens exercise of an optimal division of work. It is not thought to be caused by the exercise of the dimensions of the Division of Labour as a whole Sekretariat badan Geologi Bandung. The approach in this study on the Division of Employment and Employee Work Effectiveness seen in the context of Public Administration by using the dimensions of Division of Labour.The research method used, the survey method deskriptip explanative. This method is used to explain social phenomena in this case is used to explain social phenomena in terms that are used to investigate the influence of Division of Labour (independent variabel) is symbolized by the X on Employee Work Effectiveness (bound variabel) which is symbolized by Y. This study uses quantitative analysis through the use of Path Analysis Method (Analysis Part) which dimaksudka nTo find out the amount of division of labor is a variabel effect on employees on the Work Effectiveness Sekretariat Badan Geologi Bandung, either simultaneously or partially.
PENGARUH RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP HARGA SAHAM PERUSAHAAN BAN PADA SEKTOR KOMPONEN DAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 ARIE FIRMANSYAH ARIE FIRMANSYAH
EKBIS (Ekonomi & Bisnis) Vol 7 No 1 (2019)
Publisher : POLITEKNIK PIKSI GANESHA

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Abstract

The goal for companies that have gone public is to maximize shareholder wealth through stock prices reflected in the capital market, high prices determined by low supply and demand. The thing that attracts a company's stock demand is one of them is the level of profit, if the company's profit capability is high then the demand for shares will rise and stock prices tend to increase. The problems that will be studied in this research is how the influence of the rate of return on capital and stock return per share on the tire company's stock price in the automotive sector and components listed on the Indonesia Stock Exchange. The sample in this research is tire company in automotive sector and components listed in Indonesian Stock Exchange for period that is 2007-2016 period with amount of company sample counted 3 company, overall amount of data analyzed is counted 30 data. Data collection method in this research is indirect method, that is secondary data of financial statement. Data analysis technique used is multiple linear regression analysis using Eviews software 5.0 . The results of this study show that simultaneously Return on Equity and Earnings per share have a significant influence on the stock price of 63.82% and the rest of 36.17% influenced by other factors not examined in this study. From the partial test the rate of return on equity and earnings per share gives a positive significant effect on Stock Price.
Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Karawang (Studi Komparasi Sebelum dan Sesudah Penerapan Undang Undang No.28 Tahun 2009) HARIS ABUBAKAR SIDIK HARIS ABUBAKAR SIDIK; SYAEFUDIN AZIZ SYAEFUDIN AZIZ
EKBIS (Ekonomi & Bisnis) Vol 7 No 1 (2019)
Publisher : POLITEKNIK PIKSI GANESHA

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Abstract

The problem raised in this study is to find out and analyze the influence of Regional Taxes and Regional Levies Against the Local Revenue of Karawang Regency (Comparative Study Before and After the Implementation of Law No.28 of 2009). This research method uses desktiptif and verification methode. There are some conclusions as follows: Before the adoption of Law No. 28 of 2009 the Regional Tax, the trend tends to be fuctuative but moves positively. After the application of Law No. 28 of 2009 Regional Taxes After the application of Law No. 28 of 2009, the trend tends to be volatile or negative tendency. Before the adoption of Law No. 28 of 2009 the Regional Retribution of the trend declined or had a negative tendency. After the application of Law No. 28 of 2009, the Regional Levies tend to decline or have a negative tendency. Prior to the adoption of Law No. 28 of 2009 the Regional Original Income (PAD) trend tended to be fuctuative but it moved positively. After the application of Law No. 28 of 2009 the Regional Original Income (PAD) trend tends to be volatile or negative tendency.Partially Regional Taxes do not affect Regional Original Revenue (PAD) Before the Implementation of Law No. 28 of 2009 on the Regional Revenue Agency (BAPENDA) of Karawang Regency. The Mean Two Difference Test shows that the significance value (0.152)> (0.050). Thus the conclusion that there are significant differences in the acceptance of Regional Original Income before and after the application of Law No. 28 of 2009.
PENGARUH ANGGARAN BELANJA TERHADAP REALISASI ANGGARAN BELANJA PADA SMAN 1 BANJARAN HASBI BASITH SUKARNO HASBI BASITH SUKARNO; RAHMAT RUSTIAWAN RAHMAT RUSTIAWAN
EKBIS (Ekonomi & Bisnis) Vol 7 No 1 (2019)
Publisher : POLITEKNIK PIKSI GANESHA

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Abstract

This study consist of two variabels, i.e. the effect of budget variabel (X) and budget realization variabel (Y). In general, this study aims to determine the influence of budget toward budget realization. This study use two methods of research is descriptive method and quantitative method and supported by literature study and data collection tool in the from of budget realization. The population in this study is the data of budget and budget realization during period 2010 to 2014, while the data samples are obtained from budget realization during the period 2010 to 2014. Based on the calculation of correlation coefficient analysis, it is obtained that the correlation result or level of the relationship between the budget toward budget realization is 0,934. The testing on the influence of the budget at SMAN 1 Banjaran can be concluded with the values of determination coefficient of 0,890 or 81%. This means that budget gives 89% influence on budget realization at SMAN 1 Banjaran the remaining 11% is influenced by other factors not examined. The suggestion given were by: 1) Maintenance of buget so that will not decrease of budget realization t; 2) Using budget effectively and efficiently; and 3) Support teaching and learning activities.
PENGARUH PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PT TRIJAYA MAKMUR LESTARI KARYADI; LUKMAN NULHAKIM LUKMAN NULHAKIM
EKBIS (Ekonomi & Bisnis) Vol 7 No 1 (2019)
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Abstract

The main objective of the research is to analyze the influence of account receivable turnover to the profitability of PT Trijaya Makmur Lestari The method used in this study was a quantitative research, which took the examples of financial report period January until December 2015. The data collection method was used in this research was done by observation and literature study. Meanwhile the techniques used to analyze the data were linier regression analysis, the correlation test, analysis of the coefficient of determination and t testBased on the result analysis, the correlation obtained 0,498 means between account receivable turnover and profability medium correlated. Meanwhile the coefecient determibation between account receivable turn over to profability 24,8%, while the rest 75,2% influenced by other variabels that is not described in this research. From the research conducted, the problem is theexistence of which paid the credit of sales debt not on time. The suggestions given are to evaluate the business relationship with the outlets which ofte in arrears, by limiting the maximum amount of purchase credit, increasing the price or reduce the rebate to the outlet of local genuine income on intensification or extensification; 2) the company more thorought in managing expense,especially capital expense.
PENGARUH KOMPENSASI DAN DISIPLIN KERJA KARYAWAN TERHADAP KINERJA KARYAWAN PADA BAGIAN REKAM MEDIS DI RUMAH SAKIT MATA CICENDO BANDUNG NUNIEK DEWI PRAMANIK NUNIEK DEWI PRAMANIK
EKBIS (Ekonomi & Bisnis) Vol 7 No 1 (2019)
Publisher : POLITEKNIK PIKSI GANESHA

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Abstract

This study aims to determine how much influence compensation and work discipline on the performance of the employee of the medical record at Cicendo Eye Hospital Bandung. The research method used is descriptive analysis method and multiple linear regression analysis with quantitative approach. The data used in this study are primary and secondary data. Data collection techniques used questionnaires with ordinal scales and interviews. The sample in this study amounted to 30 employees with sampling technique saturation is the technique of determining the sample when all members of the population used as a sample or if the population is relatively small number or less than 100 people. The data is processed statistically using SPSS Version 21 for windows tool. In partial compensation effect of 37.4% on employee performance, and work discipline effect of 26.8% on employee performance. Simultaneously, compensation and work discipline contribute 64.2% to employee performance, while the rest of 35.8% is the influence of variabels that are not researched outside the study. The results of this study indicate that Compensation and Work Discipline have positive and significant impact on Employee Performance of medical record at Cicendo Eye Hospital Bandung.
PENGARUH CAPITAL ADEQUACY RATIO (CAR) TERHADAP HARGA SAHAM DI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BUSA EFEK INDONESIA PERIODE 2008-2017 WIWI WARSIATI WIWI WARSIATI
EKBIS (Ekonomi & Bisnis) Vol 7 No 1 (2019)
Publisher : POLITEKNIK PIKSI GANESHA

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Abstract

This study aims to find out and study the effect of variables, car, on the stock prices of banking companies listed on the stock exchange in the period 2008 - 2017. the data used is secondary data in the form of annual data taken from the annual reports of each bank, bni, mandiri, btn, and bri, this research is a descriptive and verification method. while the data analysis technique used is analysis based on the data obtained, namely regression analysis and multiple linear correlation, and to determine whether or not the relationship of research variables can simultaneously use multiple correlations. where for hypothesis testers the author uses the t test for partial hypotheses, while for testing f uses the simultaneous hypothesis test. from the results of the study it can be concluded that the car, has an influence on stock prices. where the magnitude of the coefficient of determination car, with a stock price of 0.776 this shows the amount of contribution between car, with a stock price of 67.6% besides the significance level between car, the stock price of 0.002 <0.050 ho is rejected which means that there is a significant influence simultaneous between capital adequacy ratio (car), to stock prices
PENGATURAN PENETAPAN (PENARIKAN) PAJAK ATAS TRANSAKSI JUAL BELI MELALUI ELEKTRONIC COMMERCE DALAM KAITANNYA DENGAN UU NO 28 TAHUN 2007 DAN UNCITRAL MODEL LAW OF ECOMMERCE 1996 DADANG YUSUF JUHAENI DADANG YUSUF JUHAENI
EKBIS (Ekonomi & Bisnis) Vol 7 No 2 (2019)
Publisher : POLITEKNIK PIKSI GANESHA

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Abstract

The purpose of this study is to observe and know the supervision of tax collection and the authority of Indonesian taxation to collect taxes on sale and purchase transactions using e-commerce transactions according to Indonesian laws involving cross-country which can increase state revenue in the context of financing development where Indonesia has made taxation agreements with other countries. The method used is descriptive analytical and qualitative juridical with collection techniques data using document studies and interviews. The results are aimed at collecting taxes on buying and selling transactions, there needs to be supervision, especially for buying and selling transactions conducted through e-commerce, including supervision in Value Added Tax (PPN), based on the provisions of Article 11 of the 1945 Constitution, the legal position of the tax treaty is the same as the National Law such as the Law on Income Tax. The legal position of the tax treaty is no higher than the National Taxation Law. Thus it is concluded that a tax collection system is an essential function of the state, a function that is needed for the continuation or survival of the state, so that the consequences are that the tax is a means used by the state for the purpose of collecting and putting as much money into the state treasury, which in the taxation literature called the function of the budgeter, where the tax collection is used to increase state revenue in the framework of development financing, so that transactions through e-commerce are a large tax potential for state revenue in the context of development.
PENGARUH KREATIVITAS PRODUK TERHADAP PENINGKATAN VOLUME PENJUALAN DI CV. OKEY TEHNIK BANDUNG DIAN CANDRA FATIHAH DIAN CANDRA FATIHAH; CHANDRA FIRMANSYAH CHANDRA FIRMANSYAH
EKBIS (Ekonomi & Bisnis) Vol 7 No 2 (2019)
Publisher : POLITEKNIK PIKSI GANESHA

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Abstract

This study aims to find out the effect of product creativity on increasing sales volume in CV. Okey Tehnik. The research method which used a quantitative method with techniques of data collection used by means observation, interviews and questionnaires that have relation with the primary issue, and to see the relation two variables used test analysis techniques validity of data, reliability test, simple linear regression analysis, correlation analysis, the coefficient of determination. The results showed that there was a significant influence between product creativity on increased sales volume in CV. Okey Tehnik of 35.4% and 64.4% were influenced by other factors. This showed that the hypothesis was proven to be a positive influence between product creativity and sales volume. The advice that can be given is that there are a number of employees targeted to succeed punctual and maximum. And also need additional facilities or production equipment and expansion of production sites to be more comfortable.
PENGARUH PENGALAMAN KERJA, PROMOSI JABATAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN PT. BHUMIADYA INDONESIA BANDUNG DRAJAT SULISTIYONO DRAJAT SULISTIYONO
EKBIS (Ekonomi & Bisnis) Vol 7 No 2 (2019)
Publisher : POLITEKNIK PIKSI GANESHA

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Abstract

This study aims to determine and analyze the effect of work experience, job promotions, and work motivation to influence the performance of employees at PT. Bhumiadya Indonesia, Padalarang. Analysis of the influence of variables using multiple regression analysis with simple random techniques. The results of the study illustrate that all variables have less influence on employee performance except the compensation variable. The results of this study can be a reference for various parties to improve employee performance. For this reason, attention needs to be paid to work experience in the organization. Besides that, it is also necessary to continuously develop employee through promotion of position and motivation towards employees.

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