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All Journal Economic Journal of Emerging Markets Jurnal Fakultas Ekonomi : OPTIMAL Jurnal Studi Manajemen Organisasi AGRARIS: Journal of Agribusiness and Rural Development Research Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Dimensi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi IJBE (Integrated Journal of Business and Economics) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) Jurnal Organisasi Dan Manajemen Jurnal Pendidikan Terbuka Dan Jarak Jauh Jurnal AKSI (Akuntansi dan Sistem Informasi) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Journal on Education Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Samudra Ekonomi dan Bisnis Aptisi Transactions on Technopreneurship (ATT) Jurnal Bisnis Darmajaya Jurnal Manajemen JURNAL EKSBIS Jurnal Ekonomi Manajemen Sistem Informasi International Journal of Economics Development Research (IJEDR) Jurnal Pajak dan Keuangan Negara (PKN) Enrichment : Journal of Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Indicators : Journal of Economic and Business Cakrawala Repositori Imwi Coopetition : Jurnal Ilmiah Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Of Science, Technology & Management (IJSTM) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Educational Research and Social Sciences (IJERSC) Bahtera Inovasi International Journal of Economics, Management, Business, and Social Science Jurnal Abdimas Bina Bangsa Jurnal Bina Bangsa Ekonomika El-Qish: Journal of Islamic Economics Journal of Financial and Behavioural Accounting COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesian Journal of Business Analytics (IJBA) Proceeding of The International Conference on Economics and Business LAWSUIT JURNAL PERPAJAKAN International Journal of Applied Business and International Management Jurnal Ilmiah Ilmu Terapan Universitas Jambi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) International Transactions on Education Technology (ITEE) Economic Development Analysis Journal Al Urwah : Sharia Economics Journal
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PENGUATAN EKONOMI MASYARAKAT MELALUI PLATFORM INDUSTRI KREATIF Etty Puji Lestari; Tri Kurniawati Retnaningsih; Erlambang Budi Darmanto; Richmond Faithful; M. Farhan Al Ja'fary
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.854

Abstract

Creative industries play an essential role in a country's economy, but their development has yet to be maximized; one is in Bojongsari District, Depok. Many homemakers set aside and fill their activities with unproductive things so that no economic contribution is generated. Based on this situation, activities aimed to empower homemakers and provide them with creative industries are expected to increase their family income. The Universitas Terbuka Community Service Program, in collaboration with Craft Studio Panorama/CSP 11 Depok, tries to apply a new paradigm in community service activities that is problem-solving, comprehensive, thorough, and sustainable with a goal that is not single through the macrame crafting industry, fashion, and bags. The community service results show that the community appreciates this community service activity. This community service is proven to provide additional income and also empowers local communities to be more productive
Pengaruh Kompensasi, Lingkungan Kerja, dan Kepuasan Kerja, terhadap Motivasi Kerja Pegawai Kecamatan Sekupang Kota Batam Yohanes Christian Mongan; Sri Langgeng Ratnasari; Etty Puji Lestari
Bahtera Inovasi Vol 7 No 1 (2023): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v7i1.5505

Abstract

This study aims to determine the effect of compensation, work environment, job satisfaction on the work motivation of employees in Sekupang District, Batam City, either partially or simultaneously. This research is descriptive with causal effect design. The sample in the study of all 110 employees was taken by census method. In the research conducted by respondents who returned 55 questionnaires. Data analysis used multiple linear regression. The results showed that there were effects of compensation, work environment, and job satisfaction on employee motivation both partially and simultaneously, meaning that the better the respondents' perceptions about the compensation they received, the job satisfaction they felt in carrying out their work, and the work environment they felt, the better their motivation will be.
A Multidimensional Optimum Ecotope Base Algorithm Labour Central Java Caroline Caroline; Etty Puji Lestari; Ceasilia Srimindarti
Economics Development Analysis Journal Vol 10 No 3 (2021): Economics Development Analysis Journal
Publisher : Economics Development Department, Universitas Negeri Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edaj.v10i3.44844

Abstract

The workforce of Central Java Province in 2019 as many as 18.26 million has the potential to increase the economic growth of Central Java Province by increasing Labour productivity. Labour productivity will increase through the role of education and health. Education and health of workers, which are components of human capital, which in fact are inherent in the workforce. Problems will arise when the workforce experiences health problems. The purpose of this study was to analyze the spatial interaction patterns of Labour in Central Java Province. This research method uses the Multidirectional Optimum Ecotope Base Algorithm (AMOEBA) approach to analyze the spatial interaction patterns of the workforce of Central Java Province by using a spatial weight matrix of euclidean distances. This study uses spatial panel data from 29 districts and 6 cities in Central Java Province from 2014 to April 2020. The results of this study indicate the variables that affect the economic growth of Central Java Province are spatial lag (ρ), capital, average length of schooling (RLS), spatial weight matrix with Euclidean Distance Labour with ρ value less than 5%. The results of this study showed that there was a strong change in the spatial interaction pattern of the workforce between 2014 and April 2020. Initially in 2014 there were 11 districts / cities with strong spatial interaction patterns of Labour, then in April 2020 there were only 5 districts city. The strong spatial interaction pattern of Central Java's workforce has decreased in April 2020, presumably due to government policies regarding activity restrictions in the form of social distancing and physical distancing policies.
The Influence of The Principles of Good Corporate Governance, Corporate Social Responsibility, and Financial Literacy on The Financial Performance of Village Credit Institutions In The Negara District of Jembrana Komang Ayu Nadya Suhita Lestari; Etty Puji Lestari; Sri Astuty
International Journal of Applied Business and International Management Vol 9, No 1 (2024): April 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v9i1.2915

Abstract

This research aims to analyze the influence of good corporate governance, corporate social responsibility, and financial literacy on financial performance in Village Credit Institutions in Negara District, Jembrana Regency. There are 3 independent variables and 1 dependent variable. GCG, CSR, and financial literacy variables are included in the dependent variables and the financial performance variables are included in the dependent variable. To answer the problem formulation, quantitative analysis was used using an instrument in the form of a questionnaire. In this research, the SPSS 25 application was used to analyze these variables. Based on the result of the analysis, it can be concluded that: 1. GCG variables partially have a significant effect on financial performance (0.017<0.05) 2. The CSR variable partially has a significant effect on financial performance (0.000<0.05) 3. The financial literacy variable partially does not have a significant effect on financial performance (0.338 > 0.05) 4. GCG, CSR and financial literacy variables simultaneously influence financial performance (0.000<0.05).
Utilisasi Model Ohlson: Seberapa Tangguh Perusahaan JII-LQ45 Dalam Menghadapi Tekanan Ekonomi? Abdul Aziz; Etty Puji Lestari; Hety Budiyanti
SUBSTANSI Vol 7 No 2 (2023): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/subs.v7i2.2330

Abstract

Tujuan penelitian: Penelitian ini menganalisis sejauh mana pasar modal syariah di Indonesia dapat bertahan dalam tekanan ekonomi dibandingkan dengan pasar modal konvensional dengan menggunakan metode Ohlson. Metode: Penelitian ini menggunakan dokumentasi atas laporan keuangan emiten yang masuk ke dalam Jakarta Islamic Index (JII) dan LQ45 dalam horizon waktu sepanjang tahun 2019-2020 sebagai metode koleksi data. Metode analisis yang digunakan adalah metode uji beda dengan menggunakan model Ohlson, O-Score, untuk mengetahui seberapa kuat daya tahan emiten tersebut terhadap tekanan ekonomi. Temuan penelitian: Penelitian ini menjelaskan bahwa tidak terdapat perbedaan nilai Ohlson pada perusahaan yang terdaftar dalam JII maupun LQ45 non Daftar Efek Syariah sebelum dan selama tekanan ekonomi. Sementara itu, perusahaan JII ternyata lebih memiliki daya tahan terhadap tekanan ekonomi daripada perusahaan LQ45 non-DES. Implikasi praktis: Penelitian ini dapat menjadi indikasi bahwa prinsip syariah yang telah dilakukan memberikan manfaat lebih bagi daya tahan keuangan suatu perusahaan.
Mampukah Kebijakan Dividen Mengintervening Harga Saham Dilihat Dari Variabel Independent Return On Assets Dan Debt To Equity Ratio Sunaryo, Deni; Puji Lestari, Etty; Puryandani, Siti
JURNAL STUDI MANAJEMEN ORGANISASI Vol 21, No 1 (2024)
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jsmo.v21i1.66171

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return on Asset dan Debt to Equity Ratio terhadap Harga Saham dengan Kebijakan Dividen sebagai variabel intervening pada perusahaan subsektor Batu Bara yang terdaftar di Bursa Efek Asia Tenggara periode 2012-2023. Data yang dikumpulkan merupakan data sekunder dengan metode dokumentasi berupa laporan tahunan perusahaan. Metode pengambilan sampel yang digunakan yaitu teknik purposive sampling dan diperoleh 10 perusahaan sebagai sampel dengan total 120 data penelitian. Alat analisis yang digunakan untuk menguji hipotesis adalah SPSS 24. Teknik analisis yang digunakan yaitu Regresi Linier Berganda, Uji Parsial dan Analisis Jalur. Hasil penelitian secara parsial menyimpulkan bahwa Return on Asset berpengaruh positif signifikan terhadap Harga Saham. Debt to Equity Ratio berpengaruh negatif signifikan terhadap Harga Saham. Kebijakan deviden berpengaruh positif signifikan terhadap Harga Saham. Return on Asset tidak berpengaruh signifikan terhadap Kebijakan Dividen. Debt to Equity Ratio berpengaruh negatif signifikan terhadap Kebijakan Dividen. Secara memediasi Kebijakan Dividen tidak mampu memediasi pengaruh hubungan Return on Asset terhadap Harga Saham dan Kebijakan Dividen tidak mampu memediasi pengaruh hubungan Debt to Equity Ratio terhadap Harga Saham. Limitasi penelitian ini memiliki keterbatasan sebagai berikut: cakupannya hanya mencakup perusahaan Batu Bara di Bursa Efek Asia Tenggara dari 2012-2023, data sekunder mungkin bias, sampel hanya mencakup 10 perusahaan, dan alat analisis terbatas pada regresi linier berganda serta analisis jalur.
Analysis of Predictive Ability of Earnings and Cash Flow on Future Cash Flows: Listed Banking in Indonesia Stock Exchange During Period 2009 – 2021 Trisnadi, Asih Widhi; Etty Puji Lestari; Diki
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.287

Abstract

The company's ability to generate cash in the future is the key for stakeholders to build expectations for the company. Therefore, the choice of variables used in modeling to predict future cash flows is the key to the precision of predictive modeling. The Financial Accounting Standard Board's recommendation states that accrual-based information regarding company value is a better basis for assessing company's historical and future performance than current year cash flow information. However, research regarding predictors of future cash flows suggests otherwise. This is due to the potential for asymmetric information from financial reports that are prepared as a financialshenanigans. In this research, the ability of net profit will be tested again to predict aggregate cash flow. The choice of aggregate cash flow rather than operating cash flow as in previous research is because net profit is generated not only from operating activities but also investment activities and financing activities.
How Do Third-Party Funds Affect Loans? Raharjo, Suko Basuki Wibowo Tunggul; Lestari, Etty Puji; Susilo, Adhi
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.386

Abstract

The article aims to analyze the influence of third-party funds on the loan given to PT. Bank Rakyat Indonesia (Persero) Tbk Kanca Curup. The method used is multiple linear regression. Variables ? are the number of loans, savings, current accounts, and deposits. Research results show that the amount of funds raised, that is, current accounts, savings, and deposits in the future, positively and significantly influenced loans provided.? Deposits are the dominant factor that influences the size of the loan given. Thus, banks should pay more attention to the existence of third-party funds because this will affect their banking performance. Concrete steps that can be taken to increase the collection of third-party funds are improving services and introducing various types of banking service products with appropriate interest rates.
Analysis Of The Impact Of The Covid-19 Pandemic On Financial Performance And Survival Of Companies In The Food Beverage Idustrial Sector And Restaurant Services From Potential Bankruptcy Using Financial Ratio And Taffler Analysis Models Akbar, Nur Ardi Fahmi; Lestari, Etty Puji; Budiyanti, Hety
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.2024

Abstract

This study aims to identify the influence analysis of the Covid-19 pandemic's impact on financial performance and company resilience from potential bankruptcy in the food and beverage sector and restaurant service sector listed on The Indonesia Stock Exchange (IDX) before and during the COVID-19 pandemic. This study was measured using rentability ratios, profitability ratios, liquidity ratios, solvency ratios, and Taffler Models to measure the potential for bankruptcy of a company. The results indicated significant differences in the rentability ratios represented by the return on assets ratio in companies in the food and beverage sector. Meanwhile, other ratios and potential bankruptcy using the Taffler model did not show a significant difference. Furthermore, in restaurant service companies, there were significant differences in all ratios tested, namely rentability ratio, profitability ratios, liquidity ratios, solvency ratios, and bankruptcy potential using the Taffler model. This study also shows that the average company in the food and beverage sector has resistance to potential bankruptcy compared to those in the restaurant service sector.
The Role of Tax Incentives as A Fiscal Stimulus to The Tax Base and Income Tax Revenue Realization Ilhamsyah, Ilhamsyah; Wati, Lela Nurlaela; Lestari, Etty Puji
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 7 No. 1 (2023): July - December Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijmesh.v7i1.1633

Abstract

The government's tax incentives can act as a fiscal stimulus to overcome and accelerate national economic recovery by allocating a tax-spending budget. However, it can lead to the impact of losing the tax base and decreasing the income from tax revenues. This study aims to analyze the effect of tax incentives on the tax base and the realization of income tax revenue. The sample comprised 142 taxpayers who applied for tax incentives due to the COVID-19 outbreak at Kantor Pelayanan Pajak (KPP) Pratama Pangkalan Kerinci, Riau, Indonesia, in 2020 and 2021. The data were analyzed using path analysis techniques. The analysis concludes that the tax base can mediate the tax incentive with the realization of income tax revenue, where tax incentives have a direct negative and significant relationship to the realization of income tax revenue through the tax base. If the government increases the value of the tax incentives, it will directly result in a decrease in the realization of income tax revenue due to taxes paid on the tax base. The research findings implicate that providing tax incentives can increase the tax base in several business sectors, such as health services and plantations. Tax incentives can also increase the aggregate utility of the economy, marked by a large consumption of goods or services. Previous researchers have never conducted this research and provided references regarding tax incentive policies and their impact on tax bases and the realization of tax revenues.
Co-Authors AA Sudharmawan, AA Abdul Aziz Achmad Syakir Kurnia Adhi Susilo Adrian Sutawijaya Agus Maya Sari Ahmad Fathoni Akbar, Nur Ardi Fahmi Ake Wihadanto Akhmad Syakir Kurnia Ali Djamhuri Almino Situmorang Anita Maharani Arlian, Ujang Arlian, Ujang Aryana Satrya Asiah Asiah Caroline Caroline Caroline Caroline Caroline Ceacilia Srimindarti Ceacilia Srimindarti Ceasilia Srimindarti Conchita V. Latupapua Defri Ariyanto Deni Sunaryo Deni Sunaryo Deni Sunaryo Deni Sunaryo, Deni Diah Utami Rahayu Diki Dimas Puja Kuswara Eko Dwiyanto Erlambang Budi Darmanto Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Etty Soesilowati Eva Nurul Ramdiani Evi Aisah Tresnaningsih Fatia Fatimah Fiyar Hanto Fletcher, Eamon Fralus Dolfy Ellyson Ginta Ginting Gunoro Nupikso Hafni Ratna Indah Hendrian Hendrian Hersugondo Hersugondo Hersugondo Hersugondo Hersugondo Hety Budiyanti Hety Budiyanti, Hety Hidayah, Zainur Hidayattulloh, Wakhyu Hutagaol, Ucok Tua Ganda Hasudungan Ibrahim, Mukdad Ida Ayu Putu Sri Widnyani Ika Barokah Suryaningsih Intiyas Utami Ismail, Muhammad Iqbal Al-Banna Ismulyaty, Sri Julianto Agung Saputro Jumadi Jumadi Kasim Samak Khalid, Abdul Komang Ayu Nadya Suhita Lestari Kuniawati, Tri R. Kurnia, Achmad Syakir Kurnia, Randy Kuswara, Dimas Puja Lase, Sepandil Laras M. Farhan Al Ja'fary Mafizatun Nurhayati Mahjus Ekananda Maria Lourdesta Febriana Maulana Mukhlis Melinda Handayani Moh Abdul Basir Muhammad Afif Muhammad Andi Juprianto Mulya E Siregar Nessa, Digusia Nupikso, Gunoro Nurussaumi Oky Fardiyono Olina Theresia Prasuadha, Mufty Achyar Prentha, Rafid Primayesa, Elvina Pupung Purnamasari Purnama, Egis Tubagus Purnama, Egis Tubagus Raharjo, Suko Basuki Wibowo Tunggul Ramdany Ramdany Ratnaningsih, Tri Kurniawati Ratnasari, Sri Langgeng langgeng Reniati Reniati Retnaningsih, Tri Kurniawati Richmond Faithful Ririn Budiarti Rizky, Roisman Ronal Aprianto Rudi Setiawan Rustam Rustam Sadan Said Kelana Asnawi Sifriyani, Sifriyani Siti Nurlaila SITI PURYANDANI Siti Puryandani Siti Puryandani Sri Astuty Sri Astuty Sri Ismulyaty Sri Langgeng Ratnasari Srimindarti, Ceasilia Sucihatiningsih Dian Wisika Prajanti Suhita Lestari, Komang Ayu Nadya Sultan Sultan Sunaryo, Deni Suranto Suranto Suratmojo Suratmojo Syuparman Syuparman Taufani Chusnul Kurniatun Tri Gunarsih Tri Kurniawati Retnaningsih Trisnadi, Asih Widhi Utama, Fikri Rizki Wahyu Setyo Budi Susilo Wandah Wibawanto Wati, Lela Nurlaela Yohanes Christian Mongan Yudhistira Ardana Yudhistira Ardana Yudhistira Ardana