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INDONESIA
ECONOMOS : Jurnal Ekonomi dan Bisnis
ISSN : 26517039     EISSN : 2655321X     DOI : -
Core Subject : Economy, Science,
Jurnal Economos: Jurnal Ekonomi dan Bisnis menerima artikel yang ditulis dalam bahasa Indonesia atau bahasa Inggris. Artikel yang diserahkan merupakan artikel yang belum pernah dikirim atau dipublikasikan dalam jurnal yang lain. Artikel yang dimuat telah melalui proses review dengan mempertimbangkan perihal terpenuhinya persyaratan baku publikasi jurnal, metode riset yang digunakan, signifikansi, dan kontribusi hasil penelitian terhadap pengembangan keilmuan bidang ekonomi dan bisnis secara umum. Artikel yang relevan pada ekonomi dan bisnis merupakan topik umum yang berkaitan dengan bidang ekonomi dan bisnis secara umum.
Arjuna Subject : -
Articles 44 Documents
ANALISIS SISTEM DAN PROSEDUR PENATAUSAHAAN ASET DAERAH PADA BADAN KEUANGAN DAERAH KABUPATEN PINRANG Fitriani, Andi
Economos : Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2018): ECONOMOS :Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.896 KB) | DOI: 10.31850/economos.v1i1.580

Abstract

Penatausahaan adalah rangkaian kegiatan yang meliputi pembukuan, inventarisasi, dan pelaporan barang milik daerah sesuai dengan ketentuan peraturan perundang-undangan. Penelitian ini memiliki tujuan untuk mengetahui sistem dan prosedur penatausahaan aset daerah pada badan keuangan daerah Kabupaten Pinrang. Adapun manfaat dari penelitian ini yaitu manfaat ilmiah dan manfaat praktis. Masalah dalam penelitian ini adalah bagaimanakah sistem dan prosedur penatausahaan aset daerah pada badan keuangan daerah kabupaten pinrang.  Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu observasi, wawancara dan dokumentasi. Adapun analisis yang digunakan dalam penelitian ini yaitu untuk menggambarkan sistem dan prosedur penatausahaan aset daerah yang diterapkan di Badan Keuangan Daerah Kabupaten Pinrang dan membandingkan dengan Permendagri Nomor 19 Tahun 2016 tentang Pedoman Pengelolaan Barang Milik Daerah. Hasil penelitian menunjukkan bahwa, sistem dan prosedur penatausahaan aset daerah pada Badan Keuangan Daerah Kabupaten Pinrang belum sesuai dengan Permendagri Nomor 19 tahun 2016 tentang Pedoman Pengelolaan Barang Milik Daerah dimana sistem yang diterapkan masih dalam proses penyesuaian dengan kebijakan akuntansi yang telah ditetapkan sebelumnya. Yang berpedoman pada peraturan yang berlaku. Sedangkan untuk prosedur penatausahaan asetnya telah meliputi semua prosedur yang ada dalam permendagri terkait.
EFISIENSI BIAYA PRODUKSI SEBAGAI PENGENDALIAN BIAYA PRODUKSI PADA PDAM KOTA PAREPARE Fatimah, Fatimah; M, Samsiar
Economos : Jurnal Ekonomi dan Bisnis Vol 2, No 1 (2019): Economos : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.453 KB) | DOI: 10.31850/economos.v2i1.470

Abstract

This study aims to determine how the efficiency of production costs in the Regional Water Supply Company in the City of Parepare, to determine whether controlling the production costs in the Regional Water Supply Company in the City of Parepare is efficient. The sample selection is part of a number of characteristics possessed by the population used for research. Data collection techniques in this study are quantitative. Data collection is carried out as a whole from the existing accounting field in PDAM Kota Parepare. Descriptive analysis is used to describe the drafting system, control system and the factors that influence the realization of production costs in PDAM Kota Parepare. The results of the study stated that the efficiency of production costs as a control of production costs that exist in PDAM Kota Parepare over the past five years has fluctuated. The results of the five-year assessment were in 2013 an efficiency ratio of 101% with inefficient achievement results, in 2014 an efficiency ratio of 107% with inefficient achievement results, in 2015 an efficiency ratio of 88% with quite efficient achievement results, in 2016 an efficiency ratio of 97% with achievement results are less efficient, in 2017 the efficiency ratio is 94% with achievement results less efficient. The inefficient factor of production costs in PDAM Kota Parepare is due to the expenditure of excessively large expenses and very low income. This shows less efficient in controlling production costs, therefore PDAM Kota Parepare must pay more attention to controlling production costs in terms of making decisions to achieve efficient targets.
DAMPAK EFEKTIVITAS DAN PENERAPAN SISTEM INFORMASI MANAJEMEN (SIM) TERHADAP PELAYANAN MASYARAKAT Nurinaya, Nurinaya; Adil, Andi Nuzul
Economos : Jurnal Ekonomi dan Bisnis Vol 2, No 2 (2019): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v2i2.525

Abstract

This study aims to find impact the Effectiveness and Application of Management Information Systems on Community Services at the Makassar City Trade Office. The type of research used in this study is quantitative causal research. The processed data is the result of distributing questionnaires to all employees of the Makassar City Trade Office with a sample of 91 respondents. The sampling method in this study uses purposive sampling. The data analysis technique used in this study is multiple linear regression. Based on the results of data analysis for the significance test t test showed that the Effectiveness variable (X1), the application of SIM (X2) partially had a positive and significant effect on Community Service at the Makassar City Trade Office. The implementation of Management Information System is the dominant variable influencing the Community Service.This study aims to find impact the Effectiveness and Application of Management Information Systems on Community Services at the Makassar City Trade Office. The type of research used in this study is quantitative causal research. The processed data is the result of distributing questionnaires to all employees of the Makassar City Trade Office with a sample of 91 respondents. The sampling method in this study uses purposive sampling. The data analysis technique used in this study is multiple linear regression. Based on the results of data analysis for the significance test t test showed that the Effectiveness variable (X1), the application of SIM (X2) partially had a positive and significant effect on Community Service at the Makassar City Trade Office. The implementation of Management Information System is the dominant variable influencing the Community Service.
PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Hasdiana, Hasdiana; Hasang, Ismail
Economos : Jurnal Ekonomi dan Bisnis Vol 1, No 3 (2018): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.54 KB) | DOI: 10.31850/economos.v1i3.562

Abstract

The quality of government financial reports is influenced by the utilization of information technology. Constraints to the application of information technology are related to hardware conditions, software used, updating data, conditions of existing human resources, and limited funds. Another thing that affects the quality of financial statements is the government's internal control system itself. This study aims to determine the factors that influence the quality of local government financial reports. Where the factors that influence are the use of information technology and the government's internal control system. Respondents in this study were the head of the department and the finance department of the regional government of the Parepare City. Data analysis using the SPSS version 21.0 program. The statistical method used to test the hypothesis is linear double regression analysis.
ANALISIS PENGARUH PENGELUARAN PEMERINTAH DI BIDANG PENDIDIKAN, KESEHATAN DAN INFRASTRUKTUR TERHADAP PERTUMBUHAN EKONOMI KOTA PAREPARE Ladung, Fajar
Economos : Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2018): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.036 KB) | DOI: 10.31850/economos.v1i2.573

Abstract

Analysis of the Effect of Government Expenditures in the Field, Education, Health and Infrastructure on the Economic Growth of the City of Parepare ", (Supervised by Baharuddin S and Muchtar Lamo). This study aims to determine government spending in the City of Parepare, South Sulawesi Province in the last 8 years and to find out the condition of regional spending from 2010-2017. This type of research is quantitative research. The object of this study is the Local Government of the City of Parepare, Data collection techniques using documentation to collect reports on the realization of government expenditure in 2010-2017 in the city of Parepare, and unstructured interviews to employees of the Parepare City Development Planning Agency. in the field of education and infrastructure affect the economic growth in the city of Parepare. (2) the influence of education on economic growth is 0.014 <0.05 and t table value of -4.218> 2.776 then the hypothesis is accepted. (3) health influence on economic growth is 0.512> 0.05 and t table value is -0.718 <2.776 then the hypothesis is rejected. This means that there is no significant influence between government spending in the health sector on Economic Growth. (4) has a value of t 2.976 with a significant probability value of 0.041 Significant t is smaller than ? (0.05), it is known that the value for the influence of Infrastructure on economic growth is 0.41 <0.05 and the t table value is -2.976> 2.776 The hypothesis is accepted .
PENGARUH KEAHLIAN, INDEPENDENSI, DAN ETIKA TERHADAP KUALITAS AUDITOR PADA INSPEKTORAT KOTA PAREPARE Arfianty, Arfianty
Economos : Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2018): ECONOMOS :Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.354 KB) | DOI: 10.31850/economos.v1i1.586

Abstract

Tujuan penelitian ini untuk mengetahui  pengaruh keahlian, independensi dan etika terhadap kualitas auditor pada Inspektorat Kota Parepare. Penelitian ini dilaksanakan di Inspektorat Kota Parepare.Sampel dipilih secara total sebanyak 28 pemeriksa/auditor.Model analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda, analisis ini didasarkan pada data dari 28 responden yang penelitiannya melalui kuesioner.Variabel independen dalam penelitian ini adalah keahlian, independensi dan etika.Untuk variabel dependen dalam penelitian ini adalah kualitas auditor.Data dalam penelitian ini merupakan data primer yang diperoleh dari penyebaran kuesioner secara langsung kepada seluruh pemeriksa/auditor Kota Parepare. Hasil penelitian ini menunjukkan keahlian terhadap kualitas auditor adalah positif dan signifikan, posisi terlihat dari koefisien regresi keahlian sebesar 0,481 dan signifikan karena nilai t hitung > t tabel (4.908>2,074)  sedangkan pengaruh independensi terhadap kualitas auditor adalah positif dan signifikan, posisi terlihat dari koefisien regresi keahlian sebesar 0,115 karena nilai t hitung > t tabel (2.075>2,074), dan sementara etika terhadap kualitas auditor adalah positif namun tidak signifikan posisi terlihat dari koefisien regresi keahlian sebesar 0,036 karena nilai t hitung < t tabel (0.730<2,074). Secara simultan Keahlian, Independensi dan Etika berpengaruh signifikan terhadap kualitas auditor pada Inspektorat Kota Parepare.Secara parsial keahlian dan independensi secara bersama berpengaruh signifikan terhadap kualitas auditor, namun tidak untuk etika dimana tidak signifikan terhadap kualitas auditor.
PENERAPAN SISTEM INFORMASI KEUANGAN DAERAH SEBAGAI PROSES AKUNTABILITAS PUBLIK (STUDI KASUS KANTOR BADAN PENGELOLA KEUANGAN DAERAH (BPKD) KABUPATEN SIDENRENG RAPPANG) Fatimah, Fatimah; Indrayani, Indrayani
Economos : Jurnal Ekonomi dan Bisnis Vol 2, No 2 (2019): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.261 KB) | DOI: 10.31850/economos.v2i2.520

Abstract

This study aims to analyze and find out the implementation of the Regional Financial Information System as a Public Accountability Process in the Local Government Finance Office (LGFO) in Sidenreng Rappang Regency.The method is used of this research is descriptive qualitative as a gradual cyclical process that begins with the identification of the problem or issue to be studied, after observing and knowing the population that is the subject of the study, then sampling is carried out using the Proportionate Stratified Random Sampling method in determining informants who will be interviewed further to dig deeper about the implementation of Regional Financial Information Systems at the Local GovernmentFinance Office of Sidenreng Rappang Regency. The results showed that the implementation of honesty accountability in terms of being open to the public, there is honesty and not violating the rules. Process accountability, have fulfilled the adequacy of accounting information systems, management information systems and administrative procedures. Program accountability, is very helpful in presenting financial reports appropriately and integration between official in the Sidendeng Rappang Regency so that they can create quality programs that support the strategy to achieve the vision, mission and organizational goals. Policy accountability, has been made and in making decisions a head of official already has a sense of responsibility and concern in carrying out policies in the Local Government Finance Office of Sidenreng Rappang Regency.
ANALISIS POTENSI SEKTOR UNGGULAN DALAM PEREKONOMIAN KABUPATEN SIDENRENG RAPPANG Hatta, Muhammad
Economos : Jurnal Ekonomi dan Bisnis Vol 2, No 3 (2019): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.697 KB) | DOI: 10.31850/economos.v2i3.552

Abstract

This study aims to determine the leading sectors in the regional economy Sidenreng Rappang Regency. The data collection techniques used in this study is 17 sectors economy in GRDP Sidenreng Rappang Regency. Technical data analysis in this study using Klassen?s Typology Analysis, Location Qoutient (LQ) Analysis and Analysis Shift Share. Based on the Klassen Typology analysis which entered as a sector classification advanced and growing rapidly (si > s and ski > sk) is the Agriculture Sektor, Forestry, and Fisheries; Processing Industry Sektor; and the Construction Sector. Based on Analysis Location Qoutient (LQ) which is the base sector (LQ > 1) is the Agriculture Sector, Forestry, and Fisheries; Processing Industry Sector: Electricity and Procurement Sector Gas; Construction Sector; Real Estate Sector; and the Goverment Adminitstration Sector, Defense and Mandatory Social Security. Based on the Shift Share Analysis of the economic sector with a positive shift of differential or competitive interest (Cij) is the Sector Agriculture, Forestry, and Fisheries; Mining and Excavation Sector; Sector Processing Industry; Construction Sector; Transportation and Warehousing Sector; Sector Information and Communication; and the Financial and Insurance Services Sector. Based on three the analysis becomes the leading sector in the regional economy of the Sidenreng Rappang Regency is the Agricultur, Forestry and Fisheries Sector; Sector Industrial Processing; and Construction Sector.
PENGARUH PENGELUARAN PEMERINTAH PADABIDANG PENDIDIKAN DAN BIDANG KESEHATAN TERHADAP KEMISKINAN DI WILAYAH AJATAPPARENG Hatta, Muhammad
Economos : Jurnal Ekonomi dan Bisnis Vol 1, No 3 (2018): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.694 KB) | DOI: 10.31850/economos.v1i3.566

Abstract

Fiscal decentralization enters into poverty alleviation strategy in a number of ways. The  study aims to determine the effect of the government expenditure in the sector of education, health, and the dependency level (control variable) directly and indirectly thrugh the quality of human resources and economic growth on the poverty.The study was carried out in the region of Ajatappareng with analysis unit in 5 cities and regencies     in South Sulawesi. The data were collectied thorugh literature review in the form  of secondary of the city and regency government expenditure in education, health, and dependency rate between 2007 and 2011 as well as the quality of human resources, economic grouth and poverty from 2008-2012. The data were analiysed descriptively in quantitative measure. The study indicates that based on functional relationship the quality of human resources has a larger influence than the economic growth on the decrease of poverty. From the view of government expenditure in the educational and health sectors as well as the dependency level, the government larger expenditure in the sector of health provides more influence on the inprovement of the quality of human resources, economic growth, and reduces poverty as compared to expenditure in the sector of education the level of dependency. Both variables only have influence on the quality of human resources. The study is an academic study and limited only to the analysis of the inpact of the expenditure in the sector of healthand education, the level of dependency on the poverty through the quality of human resources, and economic growth.
ANALISIS SISTEM PENGENDALIAN PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH KABUPATEN PINRANG Fatimah, Fatimah
Economos : Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2018): ECONOMOS :Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.297 KB) | DOI: 10.31850/economos.v1i1.577

Abstract

Penelitian ini menganalisis dan mengetahui penerapan sistem pengendalian pelaksanaan Anggaran Pendapatan dan Belanja Daerah (APBD) yang dilakukan oleh Satuan Kerja Perangkat Daerah (SKPD) di Kabupaten Pinrang dan menganalisis peran Inspektorat dalam sistem pengendalian pelaksanaan APBD di Kabupaten Pinrang. Metode penelitian ini adalah penelitian deskriptif yang berupaya menggambarkan sistem pengendalian pelaksanaan Anggaran Pendapatan Belanja Daerah.Hasil penelitian ini menyatakan bahwa Sistem pengendalian pelaksanaan Anggaran Pendapatan dan Belanja Daerah Pemerintah Kabupaten Pinrang telah sesuai dengan Peraturan Pemerintah Nomor 60 Tahun 2008, peraturan tersebut mulai diterapkan sejak diterbitkan oleh pemerintah pusat, dan juga peran Inspektorat Kabupaten/Kota dalam pengendalian pelaksanaan Anggaran Pendapatan dan Belanja Daerah Pemerintah Kabupaten Pinrang sangat penting, sebab Inspektorat Kabupaten/Kota dapat bersinergi dengan Pemerintah Daerah serta memberikan pembinaan, arahan, serta masukan terhadap pelaksanaan pengelolaan anggaran daerah agar tepat sasaran dan sesuai dengan peruntukannya.