e-Journal Ekonomi Bisnis dan Akuntansi
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Konvergensi Pertumbuhan Ekonomi Kota dan Kabupaten Klaster Metropolitan Jawa Timur
Full text linkThe determination of the territorial clusters serves as the target of territorial development policies in order to increase equitable distribution of economic, infrastructure, social and cultural growth throughout East Java. This study aims to determine whether there is a decline in the economic growth gap every year (sigma convergence) and whether there is an acceleration of low economic growth to high economic growth (convergence beta) in the cities and districts of the East Java metropolitan cluster on 2015-2018. This research uses secondary data. The analytical method used in this study is convergence analysis and panel data regression analysis. The results showed that there was no decrease in the economic growth gap every year (sigma convergence) and there was no acceleration of low economic growth to high economic growth (beta convergence) in cities and districts of the East Java metropolitan cluster on 2015-2018. The estimation results of the regression analysis for beta convergence, both absolute and conditional, also show that there is no convergence in cities and districts in the East Java metropolitan cluster in the research year. The HDI and PMTB variables have not been able to encourage convergence of economic growth in cities and regencies in the metropolitan cluster of East Java.
Bagi Hasil Tambang Emas dalam Perspektif Ekonomi Islam (Studi Pada Tambang Emas Gogorea Kec.Waeapo. Kab.Buru).
Full text linkThe Gogorea Village Gold Mine is located on the eucalyptus area of the village of Gogorea, which is the owner of the heir of King Liliyali. Community gold mining that occurs in the Mount Botak gold mining area is a lesson for the owner of the Gogorea gold mine to make local rules or laws in managing gold mines. This study aims to determine the profit sharing system of gold mining management between miners and gold mining area owners from an Islamic economic perspective with a qualitative approach. Humans only borrow and use natural resources that Allah has provided, and have no right to control them absolutely. In an Islamic perspective, muamalah transactions take place honestly and transparently in order to avoid conflict and mafsadah (damage). With an Islamic economic approach, the research findings are (a). Initially, the Gogorea gold mining area was an eucalyptus land owned by the heir of King Liliyali so that bargaining power belongs to the heir's family, (b). The internal regulations that have been implemented have been able to reduce conflicts in the Gogorea gold mining area. (c). The existence of this local law is able to guarantee harmony and fraternal relations between miners and mining area owners
Pengaruh Kedisiplinan Terhadap Kinerja Karyawan Pada PT Telkomsel Area IV Pamasuka Kota Makassar
Full text linkPenelitian ini adalah untuk mengetahui apakah kedisiplinan berpengaruh secarah signifikan terhadap kinerja dan seberapa besar pengaruh kesiplinan terhadap kinerja karyawan pada PT Telkomsel Area IV Pamasuka Makassar. Penelitian ini termasuk jenis penelitian kuantitatif dengan pengujian hipotesis. Populasi dalam penelitian ini sebanyak 60 responden dan semua populasi dijadikan sebagai sampel sebanyak 60 sapel. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner, dan observasi. Sedangkan teknik analisis data yang digunakan adalah analisis regresi sederhana dengan rumus Y=a+bx. Hasil analisis dan pembahasan diperoleh nilai signifikan untuk variabel X sebesar 0,000<0,05 maka Ho ditolak dan Ha diterima, artinya ada pengaruh signifikan kedisiplinan terhadap kinerja, pada PT Telkomsel Area IV Pamasuka Makassar dan juga dapat diperoleh besar nilai pengaruhnya kedisplina terhadap kinerja sebesar 0,485 atau 48,5%. Hal ini menjelaskan tujuan dari penelitian ini, serta model regresi Y= 1,068 +0,723 X.
 
Peran Sumber Daya Pada Pertumbuhan Ekonomi Daerah Perbatasan Timor Leste
Full text linkEconomic growth is an important indicator of the success of development. The ability of resources is a determining factor driving economic growth. Belu Regency is a regency in East Nusa Tenggara Province, located on the Indonesia-Timor Leste border, has economic and political strategic value. Human resources, natural resources and the budget are the real sector of the economy in driving economic growth. The research objective was to analyze the effect of resources on the economic growth of Belu district. The study was conducted using secondary data and SmartPLS was the analysis tool. The results of the study, the relationship of natural resources directly with welfare is negative and will be positive when the indirect relationship through the budget. The direct and indirect relationship of human resources with welfare through the budget is positive, but the direct value relationship is smaller when compared to the indirect relationship. This shows that the budget that is formed from the wealth of natural resources and human resources is an important factor in creating public welfare as measured through economic growth. Budgets sourced from local and central government are increasing every year. The creation of the government and elements of society make the most of resources. The attention of the central government through balancing funds is very high. This is because Belu district located on the Indonesia-Timor Leste border is a macroeconomic picture of the border countr
Analisis Sistem Akuntansi Persediaan Bahan Penolong Terhadap Pengendalian Internal CV Bumi Nusantara
No full textThe study aims of analyze and evaluating the accounting system for component inventory and internal control of CV Bumi Nusantara. This type of research is qualitative research with a case study method, through direct observation and structured interviews. Data analysis is performed is an analysis of component inventory systems and analysis of internal controls related to organizational structure in separating duties and responsibilities, authority systems and procedures of enumeration as well as healthy practices that cannot be separated from competent employees. The results showed that the procedures in the accounting system for component inventory carried out by CV Bumi Nusantara has run well but there are still weaknesses and shortcomings in the documents, records and functions related to the system and procedures. There is still a dual role in the function carried out with no separation of duties in the procurement and warehouse division, some documents are not in the company, do not record in the journal. In addition, the physical calculation system that is carried out needs an evaluation because it is only done by the warehouse. A good component inventory accounting system is very influential in improving the internal control of CV Bumi Nusantara because the network of procedures, documents, records and functions will affect the running process of an existing internal control, with the completeness of documents, records, and functions related to the supply of component will facilitate the internal control of CV Bumi Nusantara and improve the level of reliability of accounting information
Pengaruh Kesadaran Merek dan Citra Merek Terhadap Keputusan Pembelian
Full text linkPenelitian ini bertujuan untuk mengetahui pengaruh variabel independen Kesadaran Merek dan Citra Merek terhadap variabel dependen keputusan Pembelian pada pengguna JNE Express di Surabaya Selatan. Pendekatan penelitian yang digunakan adalah non-probability sampling dengan metode judgemental sampling. populasi dalam penelitian ini adalah pengguna akhir yang pernah menggunakan JNE Express di Surabaya Selatan dan responden dalam penelitian ini berusia 18-34 tahun serta sampel yang digunakan sebanyak 220 responden. Data penelitian ini adalah kuantitatif dengan mengumpulkan data dengan kuesioner. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil pada penelitian ini menunjukkan bahwa kesadaran merek dan citra merek berpengaruh positif dan signifikan terhadap keputusan pembelian
The Effect of Price, Ease of Transaction, Information Quality, Safety, and Trust on Online Purchase Decision
Full text linkThis research aims to analyze the effect of price, ease of transaction, information quality, safety, and trust on online purchase decision. Applying purposive sampling technique, the sample was students of the Department of Management, Faculty of Economics and Business, University of Jember that consisted of 100 respondents. This study used quantitative data sourced from primary data. Data were analyzed using multiple linear regression. Results showed that, both partially and simultaneously, the variables of price, ease, information quality, safety, and trust had a significant positive effect on online purchase decision
Pengaruh Profitabilitas, Komite Audit dan Kepemilikan Asing Terhadap Kebijakan Dividen (Studi pada Perusahaan Properti, Real Estate dan Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)
Full text linkThis study aims to determine the effect of profitability as measured by return on equity, audit committee and foreign ownership on dividend policy as measured by dividend payout ratio. So sample used in research this as many as 45 samples, consistingfom 9 companies registered in the property, real estate, construction and building companies listed on the Indonesia Stock Excange with period years 2014-2018. The results of this study indicate that partially Return on Equity significantly influences the Dividend Payout Ratio, the Audit Committee does not significantly influence the Dividend Payout Ratio and Foreign Ownership has a significant effect on the Dividend Payout Ratio. In addition, the results of the simultaneous study that Return on Equity, Audit Committee and Foreign Ownership of Dividend Payout Ratio have a significant effect on Dividend Payout Ratio
Does government spending reduce poverty in Nigeria? Evidence from Auto-Regressive Distributed Lag Specification.
Full text linkThis paper analyses the impact of government spending on poverty reducing in Nigeria for the period 1981 to 2017 making use of annual time series data. The study employs the Auto-Regressive Distributed Lag (ARDL) approach. The result of the study revealed that economic service recurrent expenditure (ESRX), social and community recurrent expenditure (SCSRX), Transfer recurrent expenditure (TRX) reduces poverty while transfer capital expenditure (TCX) and administrative recurrent expenditure (ADRX) escalate poverty. Consequently, the study recommends that Government should embark on provision of food subsidies, subsidies farm input for farmers, subsidies transportation cost. Furthermore, government should endeavor to pay pensioners all their entitlements including gratuities as at when due without any delay, government should also be giving stipend to the unemployed and disabled, more poverty alleviating programs should be organize Also, the huge cost of maintaining the government should be reduced by reducing the numbers of political appointees to a reasonable size
Pengaruh Customer Relationship Management dan Kualitas Layanan Terhadap Kepuasan dan Loyalitas Pelanggan Media Advertising di Samarinda
Full text linkThe purpose of this study was to analyze the effect of customer relationship management and service quality on customer satisfaction and loyalty of advertising media companies in Samarinda. The population in this study were customers of advertising media companies in Samarinda. Using accidental sampling, the sample in this study was 100 respondents. The analysis in this study is path analysis with the SPSS program. The results showed that CRM has a positive and significant effect on customer satisfaction, CRM has a positive and significant effect on customer loyalty, service quality has a positive and significant effect on customer satisfaction, service quality has a positive and significant effect on customer loyalty in advertising media in Samarinda city