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All Journal Al-Kharaj: Journal of Islamic Economic and Business Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Trisakti Economic Reviews Journal Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Ekonomi Digital International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Informatika Ekonomi Bisnis Dirkantara Indonesia El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation

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THE EFFECT OF THE NUMBER OF TOURISTS, NUMBER OF RESTAURANTS, AND HOTEL OCCUPANCY RATES ON REGIONAL TAX REVENUE IN REGENCIES/CITIES IN EAST NUSA TENGGARA PROVINCE FROM 2021 TO 2023 Ambar Wati, Tri Surya; Murtanto
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.26017

Abstract

This study analyzes fluctuations in regional tax revenue in East Nusa Tenggara Province in relation to tourism sector development during the 2021–2023 period. Using a quantitative explanatory approach with panel data regression, this research examines the effect of the number of tourists, the number of restaurants, and hotel occupancy rates on regional tax revenue across regencies and cities. The study uses secondary data obtained from official publications of the Central Statistics Agency and local government institutions. The novelty of this research lies in its focus on regional tax revenue rather than overall regional original revenue and its emphasis on East Nusa Tenggara Province, which has distinct tourism characteristics. The results show that the number of tourists and hotel occupancy rates have a positive and significant effect on regional tax revenue, while the number of restaurants has a positive but insignificant effect. Simultaneously, all tourism variables significantly influence regional tax revenue, indicating that improving tourism quality, particularly by increasing hotel occupancy, is more effective in enhancing regional tax revenue.
PENGARUH STRUKTUR TATA KELOLA PERUSAHAAN YANG BAIK TERHADAP KINERJA PERUSAHAAN (STUDI PADA SEKTOR PERUSAHAAN OTOMOTIF DI INDONESIA TAHUN 2020-2024) Wijaya, Tommy Aditya; Murtanto
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.25269

Abstract

Penelitian ini diadakan untuk melakukan analisis hubungan antara implementasi tata kelola perusahaan yang baik (Good Corporate Governance) dengan kinerja perusahaan pada industri otomotif di Indonesia selama periode 2020–2024. Aspek tata kelola perusahaan yang diteliti mencakup keberadaan Dewan Komisaris Independen, Dewan Direksi, serta Komite Audit, sementara kinerja perusahaan diproksikan melalui ROE. Pendekatan penelitian yang dipergunakan ialah kuantitatif melalui pemanfaatan data sekunder yang berasal dari laporan keuangan tahunan perusahaan otomotif yang tercatat di BEI. Sampel penelitian melibatkan 11 perusahaan dengan total 55 unit observasi yang ditetapkan melalui teknik purposive sampling. Analisis data dilaksanakan melalui metode regresi linier berganda. Temuan studi ini menunjukkan bahwasanya Dewan Komisaris Independen dan Dewan Direksi tidak memiliki dampak yang signifikan pada kinerja perusahaan. Sebaliknya, Komite Audit terbukti menyebabkan pengaruh positif dan signifikan pada kinerja perusahaan. Hasil ini menjadi indikasi bahwasanya fungsi pengawasan Komite Audit memiliki peranan krusial dalam mendorong peningkatan kinerja perusahaan.
PENGARUH LIKUIDITAS, PERTUMBUHAN LABA, STRUKTUR MODAL, DAN KUALITAS AUDIT TERHADAP KUALITAS LABA Syafira, Rizka; Murtanto
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.25782

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, pertumbuhan laba, struktur modal, dan kualitas audit terhadap kualitas laba. Penelitian menggunakan pendekatan kuantitatif dengan metode purposive sampling dan memperoleh 195 observasi. Data dianalisis menggunakan regresi linear berganda dengan bantuan EViews. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh positif dan signifikan terhadap kualitas laba, sedangkan pertumbuhan laba, struktur modal, dan kualitas audit tidak berpengaruh positif terhadap kualitas laba. Temuan ini menunjukkan bahwa likuiditas merupakan faktor utama yang memengaruhi kualitas laba perusahaan.
PENGARUH LIKUIDITAS, STRUKTUR AKTIVA, KEPEMILIKAN MANAJERIAL, TINGKAT PERTUMBUHAN TERHADAP STRUKTUR MODAL Wibisono, Muhammad Irsyad Rasyid; Murtanto
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.25783

Abstract

This study aims to analyze the effect of liquidity, asset structure, managerial ownership, and sales growth rate on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach with secondary data obtained from company financial reports. The research sample was determined using purposive sampling and analyzed with multiple linear regression using the EViews program. Capital structure is proxied by the Debt to Equity Ratio (DER), while the independent variables include liquidity proxied by the Current Ratio (CR), asset structure proxied by the Fixed Asset Ratio (FAR), managerial ownership, and sales growth rate. The results show that liquidity has a positive and significant effect on capital structure, while asset structure has a negative and significant effect on capital structure. Meanwhile, managerial ownership and sales growth rate do not have a significant effect on capital structure. These findings indicate that corporate capital structure decisions are more influenced by internal financial conditions, particularly liquidity and asset composition, than by managerial ownership and sales growth. This study is expected to contribute to corporate management and investors in making optimal financing decisions.
PEMANFAATAN SENSOR INFRARED SEBAGAI PENGENDALIAN INTERNAL BERBASIS ERM PADA RISIKO KENDARAAN DUMP TRUCK DI PT BUMA Sazalika, Nilam Raihana; Murtanto
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.25797

Abstract

Industri pertambangan memiliki tingkat risiko operasional yang tinggi, khususnya pada aktivitas hauling yang melibatkan dump truck berukuran besar. Keterbatasan visibilitas kendaraan, kondisi lingkungan kerja yang dinamis, serta faktor human error menjadi penyebab dominan terjadinya kecelakaan kerja yang berpotensi menimbulkan fatalitas dan gangguan operasional. Penelitian ini bertujuan untuk menganalisis pemanfaatan teknologi sensor inframerah sebagai penguatan pengendalian internal operasional berbasis Enterprise Risk Management (ERM) dalam mengelola risiko keterbatasan visibilitas dump truck di PT Bukit Makmur Mandiri Utama (BUMA). Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui wawancara semi-terstruktur dengan pihak manajemen operasional dan unit manajemen risiko yang dipilih secara purposive, serta dianalisis secara deskriptif menggunakan kerangka COSO ERM. Hasil penelitian menunjukkan bahwa risiko keterbatasan visibilitas dan human error tergolong sebagai risiko operasional yang tidak dapat ditoleransi (intolerable risk). Meskipun BUMA telah menerapkan berbagai sistem pengendalian dan teknologi keselamatan, masih terdapat celah pengendalian pada area blind spot kendaraan. Pemanfaatan sensor inframerah berperan sebagai risk treatment yang bersifat preventif dan detektif, serta relevan dengan lima komponen COSO ERM. Integrasi sensor inframerah dengan sistem manajemen risiko perusahaan berpotensi menurunkan tingkat risiko sisa (residual risk), meningkatkan keselamatan kerja, dan mendukung keberlanjutan operasional perusahaan.
The The Influence of Millenial Leadership and Job Transfer Patterns on Organizational Culture and Employee Performance at KPP Pratama Jakarta Tanah Abang Two and KPP Pratama Jakarta Tanah Abang Three Issabella Manalu; Nur Hastuty Kesumo Wardhani; Murtanto
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11014

Abstract

Abstract Millennial leadership and job transfer patterns are considered important factors in strengthening organizational culture and improving employee performance. This study employed a quantitative approach using a survey method. The research population consisted of all employees of KPP Pratama Jakarta Tanah Abang Two and KPP Pratama Jakarta Tanah Abang Three, with a sample of 114 respondents. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that Millennial Leadership has a positive and significant effect on Organizational Culture, with a path coefficient of 0.448, a t-statistic value of 6.025, and a p-value of 0.000. Similarly, Job Transfer Patterns also have a positive and significant effect on Organizational Culture, with a path coefficient of 0.413, a t-statistic value of 5.156, and a p-value of 0.000. Millennial Leadership does not have a significant effect on Employee Performance, as indicated by a path coefficient of 0.141, a t-statistic value of 1.471, and a p-value of 0.142. In contrast, Job Transfer Patterns have a positive and significant effect on Employee Performance, with a path coefficient of 0.151, a t-statistic value of 1.997, and a p-value of 0.046. Furthermore, Organizational Culture has a positive and significant effect on Employee Performance, with a path coefficient of 0.648, a t-statistic value of 5.712, and a p-value of 0.000. Organizational Culture is also proven to mediate the relationship between Millennial Leadership and Employee Performance (β = 0.290; t = 3.824; p = 0.000) as well as the relationship between Job Transfer Patterns and Employee Performance (β = 0.268; t = 3.685; p = 0.000). These findings indicate that improving employee performance within KPP Pratama is influenced not only by leadership quality and the implementation of job transfer policies but also, and more importantly, by the strength of organizational culture in internalizing the values of integrity, professionalism, synergy, service excellence, and continuous improvement.
Co-Authors Alwi Rozaq An Nawawi Ambar Wati, Tri Surya Andre Rizky Mandala Pamungkas Suherman Aniswati, Khusnul Aprilia, Natasya Angela Ardhanareswari, Ni Luh Putu Saraswati Ardiansyah, Farhan Arif Mulyono Artila Sayyidina Fasya Arya Manda Ayu Aulia Oktaviani Ayuni Fitria Chen, Robin Egi Gumala Sari Endah Tri Wardhani Erna Fathurahman, Iman Mastur Fatiha, Alifia Silvi Firman, Hideaki Rizky Mumtaz Githa Widyastuti, Katarina Gunawan, Meyta Syahanda Harrisy, Giri Ramadhan Hayyin Isnaini Irnadya, Vira Iskandar, Natasha Kirana Iskandar, Wendy Issabella Manalu Jagad Bayu Seto Jesslyn Lulu Khansa Komala M. Yogi Riyantama Isjoni Maharani Juniar Mulyadi Salim Mir’az, Raffa Tianisyah Mustofa, Adinda Jasmine Ginitri Nabila Luthfiyah Azhar Nata, Sofian Noor, Ice Nasyrah Nugroho, Eko Adi Nur Hastuty Kesumo Wardhani Nurhafifah Amalina Octaviani, Dian Oktaviani, Fajria Pertiwi, Arinda Deswanti Rahmandika Adipradana Regina J. Arsjah Regina Jansen Arsjah Rical nur Udin Safitri, Fitroh Ilma Safitri Samuel Febrian Saraswati, Antika Sari, Diah Novita Sazalika, Nilam Raihana Shafrani Dizar Syafira, Rizka Tanaya, Priscillia Cindy Wahyuni, Lidia Wibisono, Muhammad Irsyad Rasyid Wijaya, Tommy Aditya Wirapratama, Ramma Yudhaputri, Egabetha Amirah Zulkarnaen, Regita