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Karona Cahya Suseno
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EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Published by Universitas Dehasen Bengkulu
ISSN : 23388412     EISSN : 27164411     DOI : https://doi.org/10.37676/ekombis.v8i1.926
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other
Ekombis Review: Jurnal Ilmiah Ekonomi dan Bisnis is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and accounting.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 853 Documents
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ANALISIS KUALITAS PELAYANAN PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA ALAMI KABUPATEN KEPAHIANG -, Arminsyah; Anitasari, Merri
Ekombis Review Vol 2, No 1 (2014)
Publisher : Universitas Dehasen Bengkulu

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Abstract

Arminsyah, Merri Anitasari;An Analysis Of Services Quality at Drinking Water Company (PDAM) Tirta Alami Kepahiang. This research aims to investigate the quality of Services at drinking water Company (PDAM) Natural Tirta Kepahiang. This research then used questionnaire as the data collecting method. Quantitative analysis then also be used as a techniques for data analysis by using weighted average value formula formed by Men Pan decree Number KEP/25/m. PAN/2/2004 on the 14 items that are observed. From thequestionnaire it was obtained that the highest average of services is on the ease of servicing requirementswith a value of 3.03. While the lowest average value of service is on the services equity which gain a score 2.95. For IKM value,it get 63 which places between 62.51-81.25. This score means that the performance of PDAM Tirta Alami Kepahiang is good.Kata kunci:Kualitas Pelayanan
PENGARUH SISTEM AKUNTANSI PEMERINTAH DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KOTA BENGKULU Yuniarti, Rina
Ekombis Review Vol 3, No 1 (2015)
Publisher : Universitas Dehasen Bengkulu

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Abstract

Rina Yuniarti; Based on Government Regulation No. 24 Year 2005 regarding the Government Accounting Standards (SAP). Government Accounting Standards are accounting principles applied in preparing and presenting the financial statements of the government. Thus, the Government Accounting Standards are requirements that have the force of law in an effort to improve the quality of financial reports of government agencies. good reporting system is needed in order to monitor and control the performance of managers in implementing budget diterapkan.Penelitian aims to determine the effect of government accounting systems and reporting on performance accountability system. The research sample SKPD in Bengkulu city government. Data analysis technique used is the regression berganda.Hasil this study indicate that the government accounting system affect the performance accountability and reporting systems and the effect on performance accountabilityKey words: Government Accounting System, System Reporting, PerformanceAccountability
PERTUMBUHAN EKONOMI DAN KEMISKINAN DI INDONESIA Soleh, Ahmad
Ekombis Review Vol 2, No 2 (2014)
Publisher : Universitas Dehasen Bengkulu

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Abstract

Ahmad Soleh; Economic Growth and Poverty in Indonesia. Purpose of this observation to find out economic growth and poverty in Indonesia using secondary data obtained from Badan Pusat Statistik. During observation period in 2001-2011, the economic growth in Indonesia tend to enhancement experience with growth average 5,33% by year whereas the poverty population percentage in Indonesia is tend to reduction experience with average point 16,13% by year.The high economic growth be expected able to increasing welfare society but the high economic growth in one region not guarantee society welfare in that region, as the phenomenon that happen in West Papua Province which have the highest economic growth average in national (11,27% annually) but the poverty society percentage in West Papua occupy second position (35,77%), this position is after Papua Province. This phenomenon show the economin growth that not take sides at poverty society. Kawasan Barat Indonesia (KBI) has a adequately better condition if it compared with Kawasan Timur Indonesia (KTT) whether is view from economic growth indicator although view from the poverty. The KBI economic growth average is 5,45% annually and it’s above of average national economic growth and the percentage of poverty society is 43% while KTI is 57%. Generally Kawasan Timur Indonesia (KTI) and some region that incorporated in that region and included in left behind category. Necessarily, government should taking seriously and also make serious effort to decrease the disparity of development between territory and region economic growth acceleration, and also increase programs poverty reduction because it will take an effect to Indonesia economic matters entirely. Kata Kunci: Pembangunan,Disparitas,Pertumbuhan Ekonomi, dan Kemiskinan
IMPLEMENTASI BALANCED SCORECARD SEBAGAI ALAT PENGUKUR KINERJA PADA RUMAH SAKIT BHAYANGKARA POLDA BENGKULU Sibarani, Antoni; Zahara, Nani Halima
Ekombis Review Vol 2, No 1 (2014)
Publisher : Universitas Dehasen Bengkulu

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Abstract

Antoni Sibarani, Nani Halima Zahara; The Implemetation of Balanced Scorecard as a tool of measuring performance in Bayangkara Polda Hospital of Bengkulu. This research aims to determine how the performance of Hospital by using the “Balanced Scorecard”. The use of “Balanced Scorecard” is expected that hospital can improve/develop the financial and non-financial performances for measuring the evaluation activity, so it will provide the satisfication to the customers, employers, and also sufficient surplus. This study took the data within the lastest two years (2011 to 2012) by using a comparative analysis, the researcher evaluated the performances of hospital between several periods and then compare with the pervious targets which have been set and scored according to the criteria. The data obstained from some sources; the evaluations of Hospital Bhayangkara within four perspectives; financial, customers, internal bussiness processes, and learning and growth . From the results of the study the concept of the Balanced Scorecard measurement can be deduced from the overall performance of Bhayangkara Hospital Bengkulu is 0.57. This study showed that Hospital Bhayangkara getting better if it is measured with the Balanced Scorecard approach.
POTENSI PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KOTA BENGKULU Susena, Karona Cahya
Ekombis Review Vol 3, No 1 (2015)
Publisher : Universitas Dehasen Bengkulu

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Abstract

Karona Cahya Susena; The purpose of this study was to determine the potential revenue projections Land and Building Tax (PBB) in the city of Bengkulu years 2014-2016. This type of research used in this research is quantitative. The benefits of this research are as information material to the Regional Government of Bengkulu in policy making and management of land and building tax (PBB) in 2014 up to 2016. This study suggests that projected revenue potential land and building tax (PBB) in the city of Bengkulu experience increase from 2014 to 2016. The amount of potential revenue Land and Building Tax (PBB) in the city of Bengkulu year in a row from 2014 to 2016 as follows: 2014 by Rp12.285.612.144, 2015 by Rp12.852.211.071, 2016 by Rp.13.418.809.999, increased revenue potential land and building tax (PBB) will lead to greater realization of the UN acceptance for the city of Bengkulu in the next three years.Key words: Land and Building Tax
PENERIMAAN RETRIBUSI PASAR KABUPATEN LEBONG (Studi Terhadap Jumlah Pedagang Dan Pertumbuhan Ekonomi ) REVOLINA, ELLYA; -, Yuliani
Ekombis Review Vol 2, No 2 (2014)
Publisher : Universitas Dehasen Bengkulu

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Abstract

Ellya Revolina, Yuliani; The purpose of this research is todetermine the influence ofthe number of tradersstalls, stalls andgrowingmerchantekonomiterhadapdistrictleviesLebongtahunmarketin2004- 2011is thedatathat I usesecondary dataandsamplingmethodsdoneby purposive sampling methodie the number ofmerchantstalls, stalls andgrowingmerchantekonomiterhadapDistrictleviesLebongtahunmarketin2004- 2011Based onthe calculationresultsobtainedcoefficientof Multiple Determination(R2) for0,972berartithata variablenumber oftradersstalls(X1), the number of traderslos(X¬2) andeconomicgrowth(X3) contributedin influencingmarketlevies(Y) of 97.20% while the remaining2.80% areother variables notexamined in this study. Calculated F value of53,663while the Ftabledengan=0.05is equal to6.590asthe value ofF calculated> Ftable(53,663> 6.590) thenHo is rejected,meaning thatthere is no influenceofthe number of tradersstalls(X1), the number of traderslos(X¬2 )danpertumbuhaneconomy(X3) jointlyagainstleviesmarket(Y) tthe valuefora variablenumber oftradersstalls(X1) is5.015; t valuefora variablenumber oftraderslos(X2) is equal10,357dant valueforthe economicgrowthvariable(X3) is equal to2.3064,130sedangkant tableisbecausethe value oft count>t table(5.015> 2.306; 10.357> 2.306and4.130>2.306) means thatthe variablenumber oftradersstalls(X¬1); number oftraderslos(X2) andeconomicgrowth(X3) partial/individualhas an influence onthe marketlevies(Y). Key words:merchantstalls, traderslos, economicgrowth, marketlevies
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK DALAM PENGURUSAN RESTITUSI PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BENGKULU Triansyah, Hapizar; Susena, Karona Cahya
Ekombis Review Vol 2, No 2 (2014)
Publisher : Universitas Dehasen Bengkulu

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Abstract

Hapizar Triansyah, Karona Cahya Susena; The purpose of this research is to determine the Factors Affecting What Are The Dominant taxpayer Handling Tax Refund Kantor Pelayanan Pajak Pratama bengkulu. analysis results can be used as consideration Bengkulu Pratama Tax Office to improve the management of restitution in the future. Type of research is descriptive qualitative. researchers also conducted a descriptive analysis of the dominant factors that affect taxpayers in obtaining refunds of taxes. in this study also uses data analysis to reating scale raw data is numeric then interpreted in a qualitative sense, so measurements using this scale reating change in processing quantitative data into kaulitatif.Produce research results that of the five indicators of the number of respondents expressed a statement about obtaining tax refunds with a score of 165.1 is in the interval 146-179 that are in the area of effect. It is stated that the five indicators in the management of tax refunds for taxpayers affected. Processing of tax refunds that participate filled out a questionnaire in general expressed a very good response . Continuum corresponding graphs we know that the statement is the dominant procedure with a score of 188.6 Restitution is in the interval 180-213 which was very influential in the area of the highest ranks. Key words:Sanctions,Period of Restitution, Restitution Procedures, Tax Audit,Tax Officer
ANALISIS MINAT KONSUMEN TERHADAP JASA SALON ABE DI KOTA MANNA -, Ogianto; Rahman, Abdul
Ekombis Review Vol 2, No 1 (2014)
Publisher : Universitas Dehasen Bengkulu

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Abstract

Ogianto, Abdul Rahman; An Analysis of consumer interest toward ABE Salon Services in Manna.This researchaimed to investigate the consumer interest toward services that is givenby ABE Salon in Mannaand also they interest toward its attributes. This research then used Accidental sampling as the data collecting method by spreading a questionnaire to 100 respondents. The results showed that overall the consumer’s interests toward ABE salon is very positive. It can be seen from the total index score acquired for 3,809528 (Sj ≥ 3). As for the main strength of ABE salonare rank as follows; First from the services attribute, second on the product attributes, third on the facilities attribute, fifth on the prices attributes and the last on the location attributes.Kata kunci : Minat, Jasa
HUBUNGAN INFORMASI LAPORAN KEUANGAN NASABAH DENGAN KEPUTUSAN PEMBERIAN PEMBIAYAAN PADA PT. BPRS SAFIR BENGKULU Wati, Fitria; Susanto, Feri
Ekombis Review Vol 3, No 1 (2015)
Publisher : Universitas Dehasen Bengkulu

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Abstract

Fitria Wati, Feri Susanto; The purpose of this research was to determine the relationship of the customer’s financial statement information with the decision to grant financing in PT.  BPRS Safir Bengkulu. PT. BPRS Safir Bengkulu established to be superior and healthy in Bengkulu Province, provide benefits in economic development, especially people of Bengkulu province, providing professional services and trust in carrying out banking business, and become a business partner community, especially employers. From the results of research conducted showed that the relationship of customer’s financial statement with the decision to grant the provision of financing to PT. BPRS Safir Bengkulu from July 2014 through the month of September 2014 was not all indicators of the information has a significant relationship. Key words: Customer’s Financial Statement Information
PENGARUH KEPEMILIKAN MANAJERIAL, PROPORSI KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA Riswandi, Pedi
Ekombis Review Vol 2, No 2 (2014)
Publisher : Universitas Dehasen Bengkulu

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Abstract

Pedi Riswandi; Ownership structure is very important because it is closely related to the operational control of the company . From the point of view of the theory of accounting , earnings management is determined by the motivation of the company manager . Different motivations will result in a different amount of earnings management , such as the manager who also shareholders of the company with a manager who is not a shareholder and board composition also plays an important role in control of what is done by the executive This study aimed to determine the effect of managerial ownership on earnings quality and the proportion of independent directors on the quality of earnings. The research sample using companies listed in Indonesia Stock Exchange in 2009-2011. "The technique of purposive sampling method. " These results indicate that managerial ownership has a negative effect on the quality of earnings , proportion of independent directors has a positive effect on the quality of earnings. Key words:Managerial ownership, Proportion Independent Commissioner , Earnings Quality

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