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Contact Name
Muhammad Subchan
Contact Email
Muhammad Subchan
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Journal Mail Official
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Location
Kota jambi,
Jambi
INDONESIA
EKONOMIS : Journal of Economics and Business
ISSN : 25978829     EISSN : 25978829     DOI : -
Core Subject : Economy,
Ekonomis: Journal of Economics and Business diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, Jurnal ini mencakup bidang ilmu Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi dan Bisnis. Ekonomis: Journal of Economics and Business Jurnal ini diterbitkan sebanyak dua kali dalam setahun yaitu pada bulan Maret dan September.
Arjuna Subject : -
Articles 105 Documents
DETERMINAN TAX AVOIDANCE PADA INDUSTRI BARANG KONSUMSI TAHUN 2014-2018 Anita, Elvina Dwi; Titisari, Kartika Hendra; Nurlaela, Siti
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i1.98

Abstract

Taxes are the country's biggest income support but are against the interests of companies that consider taxes to be a deduction from income. Differences in interests have caused many tax avoidance cases to minimize tax payments. The purpose of this study was to analyze the influence of independent commissioners, audit committees, capital intensity, leverage, profitability, and advertising costs on tax avoidance. The consumer goods industry on the Indonesia Stock Exchange in the 2014-2018 period, 38 companies were made into populations. The use of a purposive sampling technique produced 23 sample companies with 115 observational data. The data analysis technique uses panel data regression with selected random effect models. The results of the study prove that leverage and profitability affect tax avoidance, while independent commissioners, audit committees, capital intensity, and advertising costs do not show an effect on tax avoidance.
DETERMINAN PENGUNGKAPAN ASET BIOLOGIS (STUDI EMPIRIS PADA PERUSAHAAN AGRICULTURE YANG TERDAFTAR DI BURSA EFEK INDONESIA Azzahra, Viona; Luthan, Elvira; Fontanella, Amy
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i1.114

Abstract

Disclosure of biological assets in agricultural companies has been ratified in 2018, which is about PSAK 69. This standard requires agricultural sector companies to provide disclosures about their biological assets. Several studies have been carried out by previous studies. However, studies in Indonesia are still limited. Therefore, there is a desire to investigate this phenomenon. The purpose of this study is to examine the influence of what factors influence the disclosure of biological assets. The population in this study are all agricultural companies listed on the Indonesia Stock Exchange for 2015-2018. The final sample in this study were 50 companies obtained using the purposive sampling method. Data were analyzed using multiple regression analysis. The results of this study indicate that the intensity of biological assets, Public Ownership, Audit Committee Meetings have a positive influence on the disclosure of biological assets.
ANALISIS POTENSI PENERIMAAN PAJAK REKLAME DI KOTA JAMBI PERIODE 2014-2016 Syukri, Muhammad
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i1.127

Abstract

Billboard tax is one of the many taxes in the city of Pekanbaru where its existence is very important as a source of Local Revenue (PAD). The existence of this advertisement tax is expected to be the main source of revenue given the conditions and potential of the area owned by the city of Pekanbaru. However, in its realization, the existence of this advertisement tax is less than optimal, where the value and growth from 2007 to 2011 decreased significantly even with a value that did not reach the specified target. In addition, the difference between the target set by the government and the realization of the advertisement tax obtained by the Pekanabru city Dispenda indicates the possibility that the potential of the existing advertisement tax has not been optimally explored. The results showed that the advertisement tax potential was very large, far above the realization value of advertisement tax revenue from 2007 to 2012. The research results also showed that the advertisement tax potential that had not been optimally explored, there were still potential tax unreached and there were several things that were need to be a correction related to advertisement tax in the city of Pekanbaru, such as a strict management and supervision system in the field so that fraud does not occur in the future.
ANALISIS PENDAPATAN ASLI DAERAH DAN PENGARUHNYA TERHADAP BELANJA DAERAH DI PROVINSI JAMBI MS, M Zahari
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i1.131

Abstract

Local Own Revenue (PAD) is an important source for the formation of regional finances to be allocated for regional expenditure. This study aims to analyze the potential sources of regional own-source revenues and their effects on capital expenditure in Jambi Province. This research was conducted in Jambi Province. The data used in the form of secondary data in the period 2010 ? 2018. The research method uses descriptive and quantitative methods. The analytical tool used in this study is a simple linear regression analysis and hypothesis testing with t test. The results showed that the potential source of PAD came from local taxes, which provided the largest contribution in realizing PAD, while the smallest contribution was regional retribution. Empirically, the original regional income has a significant influence on regional expenditure, meaning that the higher the PAD income, the higher the regional expenditure for regional development activities and public services.  
PENGARUH TAX AVOIDANCE, KEPEMILIKAN INSTITUSI DAN KINERJA KEUANGAN TERHADAP HARGA SAHAM Mulatsari, Niken Tri; Wijayanti, Anita; Samrotun, Yuli Chomsatu
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i1.110

Abstract

The stock price will affect someone to invest in a company. This study aims to determine whether the influence of tax avoidance, institutional ownership and financial performance on stock prices. This financial performance measurement uses the proxy of Net Profit margin (NPM) and Earning Per Share (EPS) of real estate companies listed on the Indonesia Stock Exchange in 2017-2018. The population used in this study is real estate companies listed on the Indonesia Stock Exchange 2017-2018. The samples used were 33 real estate companies. This type of research data is secondary data obtained from the financial statements of real estate companies listed on the Indonesia Stock Exchange 2017-2018. To process and analyze data, the writer uses Descriptive Statistical Analysis, Multiple Regression Analysis, Hypothesis Test, and Classical Assumption Test. Based on this research, the results show that Tax Avoidance and Net Profit Margin affect the stock price, while Institutional Ownership and Earning Per Share do not affect the stock price.
ANALISIS KEBERHASILAN USAHA KECIL DAN DAMPAKNYA TERHADAP PENDAPATAN KELUARGA DI KOTA JAMBI Fahrizal, Fahrizal
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i1.124

Abstract

The roles of small enterprises in supporting economic growth, either covering locally or nationally, may not be taken for granted. It is proven by the fact that when Indonesia was stricken by an economic crisis the small enterprises relatively stable. In reality, however, they have been facing many problems, one of which is the source of found/capital. In addition, they also lack basic skills in financial and business management. Generally, most of them are secondary school graduates. In Jambi, the number of small and medium enterprises reaches 2730 with 35.950 employees employed. Such a number is already potentially sufficient to improve the economic growth of the region. Thus, a study regarding the existence of small enterprises in Jambi should be conducted. The study itself should mainly be focused on the problems found in running such kind of enterprises. A study was conducted in December 2015 to February 2016 in Jambi city, taking the cases from the Jelutong subdistrict. The objects of the study were small enterprises including grocery stores. Snacks shops, and furniture depots. The variables studied included the successes of small enterprises (enterprise volume), household income rates, entrepreneurial experiences, educational levels, domestic expenditures, and access to the bank. Based on the result of the study, it is acknowledged that capitals and educational levels strongly determine the success of small enterprises. Therefore, to boots, their involvement in Jambi city, especially at the Jelutung subdistrict, support from related institutions are essentially needed. Such support may include improving the small entrepreneurs? knowledge and skills in business and financial management. Besides, the source of found/capital should also be taken into account.
PENGARUH BIAYA POLITIK, CASH HOLDING, DAN KUALITAS AUDITOR TERHADAP INCOME SMOOTHING Rahmadani, Fitriyana; Wijayanti, Anita; Fajri, Rosa Nikmatul
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i1.96

Abstract

This paper examines the determinants of income smoothing focusing on consumer goods industry sector of BEI of 2014 to 2018 for 24 firms, including 120 observations. The independent variables used are political costs, auditor quality and cash holding. Political costs are proxied by variables of firm size, income tax, and number of employees. Test data analysis using logistic regression. The findings show that firm size indicated negative effect on income smoothing, income tax and number of employees have no effect on income smoothing. Cash holding indicated positive effect on income smoothing, auditor quality indicated negative affect on income smoothing
PERKEMBANGAN DAN EFEKTIVITAS PELAKSANAAN PENGAWASAN PENGELOLAAN DANA DESA PADA INSPEKTORAT DAERAH KABUPATEN BATANG HARI Jasasila, Jasasila
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i1.134

Abstract

The problem of this research is How the Development and Effectiveness of the Implementation of Village Fund Management in the Batang Hari District Inspectorate, with the aim of the research 1) To Know the Procedure of the Implementation of Village Fund Supervision carried out by the Batanghari Kabuaten Inspectorate 2) To Know the Development Findings of the Implementation of Village Fund Management Supervision in the Batang Hari Regency Inspectorate 3) To find out the level of effectiveness of the Implementation of Village Fund Management Supervision at the Batang Hari District Inspectorate. The type of data used in this study is a collection of information or facts that are recorded through direct observation while the data used is sourced from related agencies that are related to the research topic, the procedure for implementing the supervision of the writer is descriptive according to the data obtained, the authors also carry out an analysis using developmental analysis and effectiveness analysis. From the results of the analysis it was found that the greatest development of findings in 2017 was an increase of 6.81% from the findings of the previous year then in 2016 and 2017 there was a significant decrease which was down by 51.92% (2016) and in the year down 39, 37% from the previous year generally showed that the findings of the Village Fund in Batang Hari Regency during 2013 - 2017 tended to decrease, meaning that the supervision carried out by the Inspectorate of the Batang Hari Regency was already good. The implementation of Village Fund Supervision conducted by the Inspectorate on average during 2013-2017 shows that the achievement is quite effective with an effective ratio of 69.57%. Keywords: Procedure, Monitoring, Development, Effectiveness
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA PERIODE 2015-2018 Aryanti, Nurul; Dewi, Riana Rachmawati; Siddi, Purnama
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i1.90

Abstract

This study examines and analyzes the factors that influence capital structure.  Independent variables in this study are company size, liquidity, profitability and asset structure.  The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2015-2018 period.  The sample selection technique uses purposive sampling and 12 company samples are obtained within a period of 4 years so that 48 company samples are obtained.  The data analysis method used in this study is panel data regression.  Hypothesis testing is done using the t test and the F test. The panel data regression test results show that simultaneously company size, liquidity, profitability and asset structure have an influence on capital structure.  While partially the variables that significantly influence the capital structure are company size.  While the liquidity, profitability and asset structure variables do not significantly affect the capital structure.
PENGARUH GCG, PROFITABILITAS, CAPITAL INTENSITY, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Marlinda, Dian Eva; Titisari, Kartika Hendra; Masitoh, Endang
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i1.86

Abstract

Tax Avoidance is a taxpayer's attempt to exploit the legal gap for the tax to be minimized. The study aims to empirically know the influence of good corporate governance (independent Board of Commissioners, institutional ownership, Audit Committee), profitability, capital intensity, and size of the company To the tax avoidance of the banking sector companies listed on the Indonesia Stock Exchange (IDX) with a 3-year observation period in 2016-2018. The theory used in this study was agency theory. The population in this research is the entire banking sector company listed on the Indonesia Stock Exchange period 2016-2018 with the determination of research samples using the purposive sampling method, resulting in a sample of 21 companies Banking sector. The data analysis techniques used in this study were multiple linear regression. The results of this research show that an independent board of Commissioners, profitability, and capital intensity do not affect tax avoidance. Meanwhile, institutional ownership, audit committee, and size affect tax avoidance.

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