EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis

ANALISIS CLUSTER PENGUNJUNG TEMPAT WISATA (Studi Kasus: Pantai Panjang Bengkulu)

Mimi Kurnia Nengsih, Yesi Indian Ariska — Tue, 07 Jan 2020 00:00:00 +0700

Mimi Kurnia Nengsih, Yesi Indian Ariska; This study aims to classify visitors to Bengkulu long beach tourism. This research was conducted through direct observation, interviews and questionnaires with 30 respondents. The analysis used is cluster analysis. The results obtained are Bengkulu Long Beach tourist attractions in the group based on Gender, Education, Age, Place of Origin and Income. Based on the F value in the Anova analysis it is known that the difference in visitors based on education has increasingly smaller differences in the clusters formed. In this study it appears that visitors are dominated by high school education. Other variables that form the basis of grouping visitors such as Gender, Age, Place of Origin and Income there are large differences in cluster formation.

Keywords: Long Beach, Tourism, Cluster

PENGARUH ASIMETRI INFORMASI TERHADAP BUDGETARY SLACK DENGAN KEJUJURAN SEBAGAI VARIABEL PEMODERASI: PENGANGGARAN PARTISIPATIF (Studi Eksperimen Pada Mahasiswa S1 Akuntansi Universitas Muhammadiyah Bengkulu)

Yudi Pratama Putra — Tue, 07 Jan 2020 00:00:00 +0700

Yudi Partama Putra ; The population of this study is the S1 students of the 2015 Academic Year of Muhammadiyah University of Bengkulu. The number of participants who participated in the experiment is 123 students. The technique of taking samples was using purposive sampling with the criteria of samples had completed Management and Public Sector Accounting. Method of data collection used was through experimental method by using questionnaires and manipulation on research subjects. The validity test used was Pearson Product Correlation test, while the reliability test used was Cronbach Alpha. The hypothesis test used in this research was ANOVA which was accompanied by Post Hoc tukey test. The Research results showed that: 1) The level of information asymmetry has an influential information on the budgetary slack. It was shown by F-count > F-table, which is 8.302> 2.68 and p-value 0.000; 2) The Honesty influenced the correlation between information asymmetry and the budgetary slack. This is shown by F-count > F-table, which was 4,785 < 2.68 and p-value 0.010 <0.05; and 3) The results of tukey HSD and bonferoni showed that there was a difference between low and medium information asymmetry with a difference of 0.77401 and statistically significant with p = 0.0428. The difference between low information asymmetry and high information asymmetry was 0.339581 with a significance of 0.0000, the difference between moderate information asymmetry and high asymmetry was 0.339580 and the difference between medium and high asymmetry was 0.262179 with a significance of 0.003.

Key Words: Budgetary slack, information Asymmetry, Honesty

PENGARUH STRUKTUR KEPEMILIKAN DAN LEVERAGE TERHADAP RETURN SAHAM PADA PERUSAHAAN RITEL DI INDONESIA

Fauziyah Nafishah — Tue, 07 Jan 2020 00:00:00 +0700

Fauziyah Nafishah; This study aims to determine the effect of managerial ownership, and leverage on stock returns in retail companies in Indonesia.The research method used in this study is a quantitative method, the independent variable used in this study consists of managerial ownership structure and leverage while the dependent variable is stock returns. The population in this study are retail companies listed on the Indonesia Stock Exchange (IDX) listed on the Indonesia Stock Exchange 2013-2017 period. Sample selection through purposive sampling method. There are 7 (seven) companies that have criteria as research samples, so that the research data totaled 35 data. Data collection techniques used are document review, the data analyzed are annual financial reports (annual report), previous research journals and other literature relating to research problems. Data processing and analysis techniques include financial management analysis, multiple linear regression analysis, classic assumption test, hypothesis test, coefficient of determination test and coefficient of determination test. The results showed that managerial ownership partially influential and significant on stock returns, and partial leverage had no significant and significant effect on stock returns. While simultaneously managerial ownership, and leverage affect stock returns.Therefore, it is better for the company's internal parties to improve the company's performance because the company's performance and good company production will make investors interested in investing in these companies.

Keyword : managerial ownership, leverage, stock returns

ANALISIS PERSEDIAAN BAHAN BAKU DALAM MENUNJANG PRODUKSI PADA USAHA MARTABAK ALIM KOTA BENGKULU

Ida Ayu Made, Wagini Wagini — Tue, 07 Jan 2020 00:00:00 +0700

Ida Ayu Made, Wagini; This study aims to determine the inventory of raw materials in the production process to support the Martabak Alim Bengkulu City. The analytical method used was the determination of the purchase of the economy ( Economic Order Quantity ) , Inventory Safety ( Safety Stock ) , and the determination of the reorder point ( Re - Order Point . The survey results revealed that the purchase of raw materials on Martabak Alim Bengkulu City during the year 2017 with the EOQ method is 433 kg of wheat flour special for Martabak in one booking with frequency ordering as many as 4 times and intervals of 78 working days . The assessment of safety stock ( safety stock ) against wheat flour made in Martabak Alim Bengkulu City in the amount of 15 kg . appraisal ordering time again ( Re -order point) wheat flour in Martabak Alim Bengkulu City in the amount of 27 Kg . This is so that the arrival of raw materials to be booked to coincide with the current live inventory for safety stock ( safety stock )

Key Words: Analysis, Raw Material Inventory, Martabak Alim

PENGARUH VARIABILITAS PERSEDIAAN, UKURAN PERUSAHAAN DAN INTENSITAS PERSEDIAAN TERHADAP PEMILIHAN METODE PENILAIAN PERSEDIAAN (Studi Empiris Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2014-2017)

Erwin Febriansyah, Ade Tiara Yulinda, Lina Rosalinda — Tue, 07 Jan 2020 00:00:00 +0700

Erwin Febriansyah, Ade Tiara Yulinda, Lina Rosalinda; This study purposes to determine the effect of inventory variability and intensity, company size, on the selection of inventory assessment method. This research examined four independent variables namely inventory variability and intensity, companies size, its dependent variable was the FIFO method and the average method. Type of this research was quantitative research by using secondary data. Research population was all manufacturing companies listed on the Indonesia Stock Exchange of the 2014-2017. The sampling technique used purposive sample, with criteria and selected 41 unit analysis companies to be samples and multiplied by the number observation period are obtained 164 samples (41 companies x 4year). The method for data analysis used logistic regression by using SPSS 18.0. There were four research hypotheses; to examine the effect of inventory variability and intensity, companies size on the selection of inventory assessment methods. The result of study showed that inventory variability, companies size, do not affect on the selection of inventory valuation method. Meanwhile, intensity inventory affects the selection of inventory valuation methods and inventory variability and intensity, companies size together influence the selection of inventory valuation methods.

Keywords: Inventory Variability, Company Size, Inventory Intensity, FIFO, Average

PENGARUH KOMPENSASI DAN MOTIVASI TERHADAP KINERJA KARYAWAN KANTOR ESTATE (Studi Kasus Pada PT. Daria Dharma Pratama Air Berau Estate)

Merta Kusuma, Sri Ekowati, Ipan Wahyudi — Tue, 07 Jan 2020 00:00:00 +0700

Merta Kusuma, Sri Ekowati, Ipan Wahyudi; This study aimed to determineThe Effect of Compensation and Motivation toward Employees’ Performanceof Estate Office (A Case Study on PT. Daria Dharma Pratama Air Berau Estate). The population of this study were 40 employees of PT. Daria Dharma Pratama Air BerauEstate. The sampling technique of this study was saturated sampling where all the population was 40 employees. The data collection method was a questionnaire. The data analysis techniques of this research used multiple linear regression, coefficient of determination, and hypothesis testing.The results of the study known that the compensation variable has a significant effect toward the performance of Employees at the Estate Office of PT. Daria Dharma Pratama Air Berau estate. It is seen from a significant value of 0.000 less than 0.05. Motivation is influential because a significant value of 0.002 is smaller than 0.05. The coefficient of determination of R square is 0.698. This means that the Employees’ performance of the Estate Office is 69.8% by the independent variable namely compensation and motivation. While 100-69.8%= 30.2%) are influenced by other causative factors not examined in this study.

Keywords: Compensation, Motivation, and Employee Performance.

IDENTIFIKASI DAN ANALISIS INTANGIBLE VALUE ATAS BAGI HASIL TABUNGAN DI PERBANKAN SYARIAH (Studi Kasus Penabung di PT Bank Pembiayaan Rakyat Syariah Muamalat Harkat Bengkulu)

Amir Mukadar — Tue, 07 Jan 2020 00:00:00 +0700

Amir Mukadar ; This Research is descriptive, explorative, and implementative, which it’s designed by qualitative and quantitative method. It also uses primary data - which consists of survey, field observation, and interviews - and secondary data – which consists of previous variable that has been issued before. Its variable is explanatory research with some part of it is descriptive qualitative.Another part of it is using qualitative calculation and implementative which empirically analysis and hypotesis in the field. This research showed that identification and intangible value analysis of profit sharing of the saving in PT. BPRS Muamalat Harkat Bengkulu has significant influence toward customer interest in element of kesesuaian aqidah, while in element of kemanfaatan sosial has same effect but with lower value. Ther author expected all things – BPRS managemet, Financial Authority, Moslem Clerc Council – to be better and have maximum effort for socializing sharia banking. It is expected that people have their interest to open their account in sharia bank, especially in PT. BPR Muamalat Harkat.

Keywords : Tahwidi String Relation (TRSR) Tabungan, Intangible Value for profit sharing

PENGARUH ATMOSFIR TOKO DAN KESESUAIAN HARGA TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PUNCAK DEPARTEMENT STORE BENGKULU

Tito Irwanto, Herry Novrianda, Aji Purnomo — Tue, 07 Jan 2020 00:00:00 +0700

Tito Irwanto, Herry Novrianda, Aji Purnomo; This study aims to determine the positive effect between atmosphere and price suitability on purchasing decisions for consumers visiting the Peak of the Bengkulu City Department Store. The number of samples is 100 visitors using the multiple linear regression method. The method of analysis used in this study is multiple linear regression. The results of this study are that there is an influence of the atmosphere on purchasing decisions on consumers visiting the Peak of the Bengkulu City Department Store, this is evident in the value of tcount>ttable of 12.839> 1.66 and there is an influence of price suitability on purchasing decisions on consumers visiting the Peak Department of Store of the City of Bengkulu, this is evident in the value of t> t table of conformity of the price of 2.267> 1.66. Based on the comparison of the value of Fcount with Ftable, it is known that the Fcount value is greater than the Ftable value that is 114.992> 3.09, then the hypothesis is accepted, meaning that there is a simultaneous influence between the atmosphere and the suitability of prices towards purchasing decisions on consumers at the Top of the Department Store Store in Bengkulu City.

Keywords : Atmosphere, Price Match, and Purchase Decision

PEGARUH HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PETANI MEMBELI BIBIT SAWIT DI PT. BIO NUSANTARA TEKNOLOGI BENGKULU

Nurzam Nurzam, Rani Sari Fauziah, Karona Cahya Susena — Tue, 07 Jan 2020 00:00:00 +0700

Nurzam, Rani Sari Fauziah, dan Karona Cahya Susena; This research aims to determine the influence of price and quality of seedlings against farmers ' decision to buy palm seed in PT. Bio Nusantara Teknologi Bengkulu. This type of research is descriptive with a quantiative approach. The type of data used is primary data obtained through the dissemination of questionnaires and observations. Respondents in the research were farmers who bought oil palm seedlings at PT. Bio Nusantara Teknologi Bengkulu amounting to 50 people. Sample of the research is taken with acidental sampling technique. Data analysis methods used multiple regression analyses. From the results of the research acquired that: (1) The price has a positive effect and significant to the decision of farmers to buy oil palm seedlings in PT. Bio Nusantara Teknologi Bengkulu. This result means that if the seedling Affordable, then farmers ' decision to buy seedlings will be increasingly tingi; (2) The seed quality is positive and significant to the decision of farmers buying oil palm seedlings in PT. Bio Nusantara Teknologi Bengkulu. This result means that if the seed quality is being perceived to be more high, then the decision of farmers to buy seedlings will be more high; and (3) prices and quality of seedlings influence POSITF and significant to the decision of farmers buy oil palm seedlings in PT. Bio Nusantara Teknologi Bengkulu. This result means that if the seeds are perceived to be affordable and seed quality is getting better, then the decision of farmers buying seeds will be higher.

Keywords: price, product quality, decision

ANALISIS BAURAN PEMASARAN PADA PT. GLOBAL IMOO TELEKOMUNIKASI BENGKULU

Suwarni Suwarni, Lusi Aprika, Nia Indriasari — Tue, 07 Jan 2020 00:00:00 +0700

Suwarni, Lusi Aprika, Nia Indriasari; The purpose of this study was to figure out the mixed analysis of the marketing of Imoo watch phone at PT. Global Imoo Telekomunikasi Bengkulu. The sample in this study was 49 consumers who made the smart phone watches purchases at PT. Global Imoo Telekomunikasi Bengkulu. Sampling is done by accidental sampling technique. Data collection method was done using questionnaires and analytical methods which employed rating scale analysis. The results of this study indicate that the average value of respondents' responses to the marketing at PT. Global Imoo Telekomunikasi Bengkulu is 1,003 with the agreed assessment criteria. This means that the respondent has an agreed assessment of the marketing at PT. Global Imoo Telekomunikasi Bengkulu that is influenced by product, price, promotion and distribution factors. The highest factor influences the marketing mix at PT. Bengkulu Global Imoo Telekomunikasi is a product factor with a score of 1,067. This illustrates that the quality of Imoo smart phone watches products sold by PT. Global Imoo Telekomunikasi Bengkulu has good quality, besides it can be used to communicate. Furthermore, Imoo smart phone watches can also be used to monitor the whereabouts of children. The lowest factor is the price factor with a total score of 964 with agreed assessment criteria. This illustrates that the price factor has a low influence on the marketing at PT. Global Imoo Telekomunikasi Bengkulu because the price offered by Imoo smart phone watches is relatively high, compared to many smart phone watches from other brands that are sold at much cheaper prices

Keywords; Product, Price, Distribution, Promotion