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e-Jurnal Apresiasi Ekonomi

apresiasiekonomi
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Published by Sekolah Tinggi Ilmu Ekonomi Pasaman Simpang Empat

ISSN : 23373997 EISSN : 26139774 DOI : -

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

topics that will be published in this journal are: 1. Development theory and application of management science; 2. Study of entrepreneurship and entrepreneurship development; 3. Development and research on applying the theory of business science 4. Community economic development. But the other relevant topics with is available.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 248 Documents

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PENGARUH MOTIVASI, PERSEPSI DAN PROMOSI TERHADAP KEPUTUSAN MAHASISWAMEMILIH STIE PASAMAN SIMPANG EMPAT Erdawati Erdawati
Jurnal Apresiasi Ekonomi Vol 2, No 3 (2014)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Perguruan Tinggi memainkan peranan penting didalam mencetak sumber daya manusia (SDM) yang berkualitas. Bertolak dari peran strategisnya itu sejumlah Perguruan Tinggi seakan berlomba untuk berbenah diri agar didalam menjalankan peranannya itu berjalan sebagaimana diharapkan. Eksistensi Perguruan Tinggi khususnya yang dikelola pihak swasta sangat tergantung dengan jumlah mahasiswa yang memilih untuk kuliah di suatu perguruan tinggi. Dewasa ini sejumlah Perguruan Tinggi terlihat antusias berupaya agar menjadi pilihan calon mahasiswa baru. Motivasi, persepsi dan promosi adalah diantara faktor-faktor penting yang dapat mempengaruhi calon mahasiswa untuk memilih suatu Perguruan Tinggi. Penelitian ini dilakukan untuk mengetahui pengaruh motivasi, persepsi, promosi terhadap keputusan mahasiswa memilih STIE Pasaman- Simpang Empat. Pengumpulan data dilakukan dengan kuesioner yang memuat instrument pengukuran variabel penelitian yang dikuantifisir dengan skala Likert. Tehnik analisa data dengan pengujian melalui uji regresi linier berganda. Populasi adalah mahasiswa program studi manajemen pada semester ganjil tahun akademik 2013/2014 yang berjumlah 647 orang. Penarikan sampel dengan rumus Slovin diperoleh sampel sebanyak 248 orang. Hasil penelitian menemukan bahwa motivasi, persepsi dan promosi masing-masing secara parsial berpengaruh positif dan signifikan terhadap keputusan mahasis didalam memilih berkuliah di STIE Pasaman Simpang Empat. Hasil penelitian ini memberikan implikasi praktis bagi pimpinan STIE Pasaman Simpang Empat bahwa untuk meningkatkan bobot keputusan mahasiswa didalam memilih kuliah di Perguruan Tinggi ini yang berimplikasi juga paka tingkat kepuasan dan loyalitas sebagai perilaku paska pemilihan, maka perlu peningkatan pada aspek motivasi, persepsi dan promosi. Kata kunci : Motivasi, persepsi, promosi dan keputusan memilih.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI MAHASISWA FAKULTAS EKONOMI UNIVERSITAS BUNG HATTA UNTUK BERWIRAUSAHA Daniati Puttri; Nailal Husna
Jurnal Apresiasi Ekonomi Vol 4, No 3 (2016)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

This research was conducted at the Faculty of Economics, University of Bung Hatta Padang. The population included all students of S1 of Economics Faculty in Bung Hatta University who have completed the enterpreuneurship course in uneven semester 2015/2016. The sampling method used was convenience sampling that samples were close by and can be found easily that appropriate to this study, it has acquired as many as 150 respondents. Results of hypothesis testing were a family background did not affect the intentions Faculty of Economics University of Bung Hatta to entrepreneurship. While personality traits significantly influence to the entrepreneurial intentions on the students of the Economics Faculty in Bung Hatta University. Key Words: Family Background, Marks of Personality and Entrepreneurship Intention

ANALISIS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DAN STRATEGI E-MARKETING PADA UMKM SAAT PANDEMI COVID-19 NEW NORMAL DI KARAWANG JAWA BARAT (Studi Kasus Pada Beras Puri Karawang) Rohma Septiawati; Fista Apriani Sujaya; Febrina Alisa Dewi; Reza Mega Ariyani
Jurnal Apresiasi Ekonomi Vol 10, No 1 (2022)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan salah satu bidang usaha yang secara konsisten berkembang dalam perekonomian nasional. Pandemi Covid-19 di Indonesia sejak Maret 2020 menjadi perhatian sektor industri UMKM. Penelitian ini menganalisis Sistem Informasi Akuntansi dan Strategi e-Marketing pada UMKM Beras Puri Karawang pada masa pandemi Covid-19 New Normal. Jenis penelitian ini adalah deskriptif dengan menggunakan pendekatan kualitatif. Teknik analisis data yang digunakan dalam penelitian kualitatif ini meliputi transkrip hasil wawancara, reduksi data, analisis, interpretasi data, dan triangulasi. UMKM beras Puri Karawang belum sepenuhnya menggunakan pencatatan laporan keuangan dengan menggunakan sistem informasi akuntansi; untuk data ekonomi masih menggunakan aplikasi excel dan pembukuan manual sederhana dalam pembuatan laporan keuangan; (2) Pemasaran beras Puri Karawang membutuhkan E-Marketing; dan (3) Biaya produksi masih tinggi. Para pelaku UKM beras Puri Karawang sebaiknya mengadopsi sistem informasi akuntansi (SIA) untuk peningkatan bisnis yang terkomputerisasi atau dapat menggunakan berbagai aplikasi sistem informasi akuntansi. UMKM perlu mengadopsi E-Marketing untuk memperluas jangkauan pangsa pasarnya lebih jauh dan meninjau perbandingan biaya produksi yang masih tinggi dalam proses penggilingan, ke beberapa tempat, atau membeli mesin jika keuangan perusahaan telah terpenuhi.

PENGARUH KEPERCAYAAN, KEMUDAHAN, DAN KUALITAS INFORMASI PADA WEBSITE WWW.LAROSLAPTOP.COM TERHADAP KEPUTUSAN PEMBELIAN ONLINE Raden Bagus Rendy Putra Pradwita; Yunus Handoko; Ike Kusdyah Rachmawati
Jurnal Apresiasi Ekonomi Vol 8, No 2 (2020)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Online shopping in Indonesia especially in the city of Malang is experiencing very rapid development, this is used by entrepreneurs to sell their wares via the internet. Some entrepreneurs use the use of websites to market their merchandise online. Sales through the website will be successful if consumers have a high level of trust in the website, and consumers get the ease and quality of information needed when shopping online at the intended online shopping website. This study aims to determine the effect of trust, convenience, and quality of information on the website www.laroslaptop.com on online purchasing decisions. The subjects in this study were consumers from Malang who had made online purchases on the website www.laroslaptop.com in 2018 with a sample of 100 respondents. Data collection techniques using observation, documentation, questionnaires, and interviews. The sampling method uses Simple Random Sampling. The method of data analysis uses multiple linear regression analysis with tools such as Excel software and SPSS IBM Statistics ver. 26. The results of this study indicate that trust, convenience, and quality of information partially have no effect on online purchasing decisions. And simultaneously found a significant influence between trust, convenience, and quality of information on online purchasing decisions. Keywords: Trust, Ease, Quality of Information, Online Purchasing Decisions.

INFLUENCE OF EDUCATIONAL LEVELS AND SMALL AND MEDIUM ENTERPRISES PERCEPTION TO USE SAK-ETAP ON SMALL AND MEDIUM ENTERPRISES IN BATAM CITY haposan banjarnahor; Devi Devi
Jurnal Apresiasi Ekonomi Vol 6, No 2 (2018)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Small-medium enterprises have an important role in Indonesia economy, especially in Batam City. There are few problems in these enterprise, especially in the management of financial statements. This is due to the low level of education and the lack of perceptions of small-medium enterprises. In terms of management of financial statements, the government has issued SAK ETAP (Financial Accounting Standards Entity Without Public Accountanbility) to facilitate small-medium enterprises in managing financial statements. This research is done with the aim to know the influence of education level and perception of small- medium enterprises to the use of SAK ETAP SMEs in Batam City. Data collection techniques with questionnaires distributed to 300 respondent who are samples in this study. Respondent in this study are the small-medium enterprises located in Batam City. Data analysis using multiple linear regression analysis with SPSS version 21 software. The coefficient of determination value of this research is 3,6%. The result of t test is that the variable of education level have affect to the use of SAK ETAP equal to 0,003 less than 0,05 and t value 3,000 bigger than t value table 1,9679. While the perception variable does not affect the use of SAK ETAP because 0,219 is greater than 0,05 and the value of t arithmetic 1,231 is smaller than t value table 1,9679. The result of F-test show that the level of education and perception together have affect on the use of SAK ETAP of 0,004 is smaller than 0,05 and the value of F arithmetic 5,522 is greater than F table 3,0258. Key word: Small Medium Enterprises (SME), Education Level, Perception, use of SAK ETAP

PENGARUH FAKTOR SOSIAL, FAKTOR PRIBADI DAN RELIGIUS TERHADAP KEPUTUSAN ORANG TUA MEMILIH SD EL MA’ARIF- PASAMAN BARAT Erdawati Erdawati
Jurnal Apresiasi Ekonomi Vol 5, No 1 (2017)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Education of Elementary School especiallyin West Pasaman had sufficient number of primary school, and almost certainly on every Jorong there were primary schools, they competed to get students by improving the quality of education, facility and other infrastructure facilities. Departing from this rivalry private schools began to manifest themselves with reference to quality, including service program of boarding school for school-based Religion. EL-ma'arif elementary school appeared the excellence both on the quality of education quality from learning activities and the activities of self-development. Most private primary schools made themselves as a choice by parents for their children’s education. Social factors, personal factors and religious factors are among the factors that can be affected parents in making decision. The data collection in this study conducted by using questionnaire that included an instrument as measurement of population variable were parents of students that active in academic year 2006/2017 about 326, the sampling used Slovin formula obtained sample of 77 people. The result of multiple linear regression analysis of social factors, personal factors and religious factors contributed 33.3% toward the decision of parents choose El-Maarif elementary school. The practical implications of this research toward the management were to be able to find the strategies or factors for the development of a better education. Keywords : Social factor, personal factor, religion factor, parents’ decision

PENGARUH PROFITABILITAS DAN STRUKTUR MODAL TERHADAP PPh BADAN TERUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019 lanjar bayu pamungkas; sumiyarti sumiyarti; Nia Anggraini; Mulyani R Muin
Jurnal Apresiasi Ekonomi Vol 9, No 2 (2021)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

This study aims to analyze the effect of the effect of profitability and capital structure on corporate income tax payable in consumer goods subsector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2019. The dependent variable used is corporate income tax. Meanwhile, the independent variables used are Profitability and Capital Structure. The method used to determine the sample is purposive sampling with certain criteria. The type of data used is secondary data. The data analysis used was panel data analysis using E-Views 9. The results showed that profitability had a positive effect on corporate income tax and capital structure had a negative effect on corporate income tax.Key words: profitability, capital structure, and corporate income taxABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh pengaruh Profitabilitas dan Struktur Modal terhadap PPh badan terutang pada perusahaan manufaktur subsektor barang konsumsi yang terdafta di Bursa Efek Indonesia tahun 2015 – 2019. Variabel dependen yang digunakan adalah PPh badan. Sedangkan variabel independen yang digunakan adalah Profitabilitas dan Struktur Modal. Metode yang digunakan untuk menentukan sampel yaitu purposive sampling dengan beberapa kriteria tertentu. Jenis data yang digunakan adalah data sekunder. Analisis data yang digunakan yaitu analisis panel data dengan menggunakan E-Views 9. Hasil penelitian menunjukan bahwa Profitabilitas berpengaruh positif terhadap PPh badan dan Struktur Modal berpengaruh negatif terhadap PPh badan.Kata kunci : profitabilitas, struktur modal, PPh badan

THE EFFECT OF FIRM SIZE, GROSS PROFIT MARGIN AND INSTITUTIONAL OWNERSHIP ON DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) Pipit Rosita Andarsari
Jurnal Apresiasi Ekonomi Vol 7, No 3 (2019)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

The objective of this research is to analyze influence of Size, Gross Profit Margin (GPM) and Institusional Ownership to Corporate Social Responsibility (CSR) Disclosure. Sample of this research are annual report for manufacture companies that listed in Indonesia Stock Exchange (BEI) in 2014-2016. Sample were selected using purposive sampling method and 11 sample were able to fullfill the criteria used as sample. This research uses multiple regression data analysis techniques . The result of the research showns that size and gross profit margin has positive effect on the corporate social responsibility , meanwhile Institutional ownership has negative effect on the corporate social responsibility. Keywords: Size, Gross Profit Margin, Institutional Ownership, Corporate Social Responsibility

ANALISA STRATEGI PENGEMBANGAN USAHA GUNA MENINGKATKAN KEUNTUNGAN PADA UNIT SIMPAN PINJAM KUD DASTRA KINALI DENGANMENGGUNAKAN PORTOFOLIO BCG (BOSTON CONSULTING GROUP) Syafrinaldi Syafrinaldi; Mai Yuliza
Jurnal Apresiasi Ekonomi Vol 1, No 1 (2013)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Penelitian ini bertujuan untuk mengetahui Analisa Strategi Pengembangan Usaha Guna Meningkatkan Keuntungan Pada Unit Simpan Pinjam KUD Dastra Kinali Dengan Menggunakan Portofolio BCG (Boston Consulting Group). Pada penelitian ini metode yang digunakan adalah, dengan menggunakan metode Analisis Domain , Analisis Taksonomi, Analisis Komponensial , Analisis Tema Budaya .Hasil Analisa yang dilakukan dilihat dari matrik BCG dapat diketahui bahwa posisi KUD Dastra laporan keuangan KUD Dastra pada Unit Simpan Pinjam terletak pada Kuadran STAR dalam arti kata Sisa Hasil Usaha KUD Dastra berada pada pertumbuhan yang cepat dan bagus. Garis vertikal matrik BCG yang melambangkan pertumbuhan peluang sisa hasil usaha KUD Dastra sudah tergolong tinggi karena ukuran pertumbuhan sisa hasil usaha KUD Dastra berdasarkan dari matrik BCG adalah 100% /Tahun. Sedangkan dari perhitungan dan pembahasan dari data yang didapat pertumbuhan KUD Dastra adalah 88.2 % jadi jika dinilai dari BCG pertumbuhan KUD Dastra sudah baik. Peluang KUD Dastra yang digambarkan dengan sumbu horizontal pada matrik BCG jika diterapkan ke KUD Dastra maka dapat dinilai dalam persentase sebesar 15.3 % angka ini tergolong besar untuk satu unit Simpan Pinjam. Bisa dikatakan KUD Dastra mempunyai keunggulan yang kompetitif dalam meningkatkan peluang pertumbuhan KUD Dastra itu sendiri.

THE INFLUENCE OF COMPENSATION ON EMPLOYEE LOYALITY AT PT SURYA PILAR PERKASA PEKANBARU Saiful Anuar
Jurnal Apresiasi Ekonomi Vol 7, No 1 (2019)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

This research was conducted at PT. SURYA PILAR PERKASA. One way used to increase employee loyalty for companies is compensation. Compensation is a form of reward received by employees in lieu of services they have provided to the company. The purpose of this study is to determine the effect of compensation on employee loyalty PT. Surya Pillars of Might. The population in this study were 85 employees. The sample taken is the whole of the population of 85 employees. For the regression of linear analysis, the regression equation is generated as follows: Y = 6.464 + 1.421.X and the constant value of 6.464 states that if the value of X = 0 or Compensation variable does not exist, then the value of Employee Loyalty variable is 6.464. The regression coefficient of the Compensation variable is 1.421, meaning that every addition of 1 (one) variable point of Compensation, then it will increase employee loyalty equal to 1.421 times. The interpretation of the equation above is that the variable regression coefficient of Compensation (X) has a positive sign (1.421), which implies that Compensation is in line with Employee Loyalty variable, in other words that the Compensation variable has a positive effect on Employee Loyalty. Based on the value of t, obtained t-count of 2.952 at the sig level of 0.000. The calculation results show that Compensation has t arithmetic larger than t table that is 2.952> 1,988 which means Ho is rejected so Ha accepted. It can be concluded that the Compensation variable has a significant influence on employee loyalty in PT.Surya Pilar Perkasa Pekanbaru. Furthermore, R2 value of 0.669. Because this coefficient determination test obtained from simple linear regression calculation, the coefficient of determination of 0.669 or R2 x 100% by 67%. The meaning of the value has the implication that the compensation variable affects Loyalty by 67%, and the rest is influenced by other variables. Keywords: Compensation, Loyalty

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