Jurnal Ekonomi
Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of economics research. Jurnal Ekonomi invites manuscripts on the various topics include, but are not limited to, topics covered include: Business Studies, Ethics Education Issues, Entrepreneurship Services, Strategic Alliances Microeconomics Behavioural and Health Economics Government Regulation, Taxation Macroeconomics Financial Markets, Investment, Banking International Economics, FDI Economic Development Environmental Studies, Urban Issues, Emerging Markets Empirical Studies, Quantitative/Experimental Methods
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638 Documents
Analisis Faktor-Faktor Struktur Modal Dan Nilai Perusahaan
Henny Wirianata;
Amin Wijoyo
Jurnal Ekonomi Vol. 25 No. 3 (2020): November 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
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DOI: 10.24912/je.v25i3.685
Regression test results show only profitability affects the capital structure, while liquidity, growth, and size, do not affect. Profitability, size, and capital structure affect firmvalue, while liquidity and growth do not affect. Research on the capital structure and firm value was conducted in the manufacturing industry listed in IDX from 2016 to 2018. Datasamples are taken using purposive random sampling and then processed with Eviews 10. Moderation test results indicate that the capital structure is a mediator of the effect ofprofitability on firm value, but cannot be a mediator for the influence of other variables on firm value of manufacturing industry companies listed in IDX 2016 through 2018.
Apakah Cost Plus Pricing Masih Relevan Di Masa Covid19?
Rina Hartanti
Jurnal Ekonomi Vol. 25 No. 3 (2020): November 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
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DOI: 10.24912/je.v25i3.686
The objective of this study to analyze effect of cost plus pricing method on the increase or decrease in company profits. This research is also aimed at analyzing the concept of calculating the selling price of foreign tour products. Data was obtained by conducting direct interviews and distributing 150 questionnaires to frontline employees at Travel Agentun Jakarta. From 150 questionnaires shared to participants, only 138 were successfully filled in and processed, then analyzed using Structural Equation Models (SEM). The findings of the research are: the use of cost plus pricing method in calculating selling price of foreign tour products affects the decline in company profits so that it is irrelevant as the basis for strategic decision making of travel agencies in Jakarta, due to the difficulty in achieving the minimum number of tour participants and the profit margin limit. required, especially during the Covid pandemic 19. The research implication is that the cost plus pricing method may be irrelevant if it fails to meet minimum requirements for a number of tour participants and profit margin.
Tata Kelola Perusahaan, Risiko Keuangan, Dan Kinerja Perbankan Di Indonesia
Agustin Ekadjaja;
Margarita Ekadjaja
Jurnal Ekonomi Vol. 25 No. 3 (2020): November 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
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DOI: 10.24912/je.v25i3.687
The balance of shareholders and stakeholders in managing the company is in line with the principles of Good Corporate Governance (GCG). Companies sometimes require additional external funds to develop their business. Fulfilment of external funding needs can be obtained from banking and non-banking financial institutions. The study population was banking companies for the period 2011 - 2018 using double linear regression as a data analysis tool. The results of the study found that banking corporate governance and financial risk have implications for banking performance. The results found that banking corporate governance and financial risk have implications for banking performance. The GCG variables, Net Interest Margin (NIM), and Loan Deposit Ratio (LDR) have a unidirectional relationship with banking performance. The variables of Non Performing Loan (NPL) and Expense to Operating Income (ETOI) have an opposite relationship, meaning that banks must reduce non-performing loans and operating costs to improve their bank performance.
Analisis Kepuasan Konsumen Dengan Uji Deskriptif Dan PLS Pada Perusahaan Multifinance
Sonny Indrajaya;
Jarlest Andini Agustinanda
Jurnal Ekonomi Vol. 25 No. 3 (2020): November 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
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DOI: 10.24912/je.v25i3.688
This study aims, to be able to analyze and multi-finance companies in Tangerang City their impact on customer satisfaction. The population for this study were 145 respondents, calculated based on purposive sampling. The method, of collecting data using a survey method, the research instrument using, a questionnaire with a Likert scale. Methods for analyzing data using the SPSS test tool to test descriptive of customer characteristics and Partial Least Square test to obtain hypothesis results. The results, obtained in this study are positive and also very significant, and there are positive results but less significant to customer satisfaction.
Analisis Corporate Social Responsibility Dalam Aspek Perpajakan Dan Pengaruhnya Terhadap Penghindaran Pajak
Agus Bandiyono;
Gerardo Budi Satya Dewangga
Jurnal Ekonomi Vol. 25 No. 3 (2020): November 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
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DOI: 10.24912/je.v25i3.694
The obligations to implement CSR in Indonesia is regulated in the Limited Liability Company Law. The disclosure of CSR implementation can be stated by the company in a sustainability report. The tax regulations in Indonesia do not directly regulate the term CSR. In addition, the implementation of CSR can be used as a means of tax avoidance by companies because there are costs for implementing CSR that are deductible. Therefore, this study was conducted to analyze the concept of CSR in the Indonesian taxation aspect, conduct a descriptive analysis of CSR disclosure in the sustainability report, and determine the effect of CSR disclosure on tax avoidance actions in the major financial company listed on IDX. The first result of this research is that the CSR obligation holders according to the Company Law are also the Subjects of Corporate Tax in the Income Tax Law. Costs related to the implementation of CSR have not been regulated directly in the Income Tax Law. However, there are some costs that are consistent with the CSR disclosure standards in GRI G4. Second, the average CSR disclosure by major financial service companies on the IDX is only 27.2%. Third, this study shows that CSR disclosure has no effect on tax avoidance.
Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas Dan Produktivitas Terhadap Peringkat Obligasi Perusahaan
Sofia Prima Dewi
Jurnal Ekonomi Vol. 18 No. 2 (2013): July 2013
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
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DOI: 10.24912/je.v18i2.712
This study aims to obtain empirical evidence on whether the company size, profitability, liquidity and productivity have an influence on corporate bond ratings. The samples are 77 companies listed in the data Indonesia Stock Exchange unless the company engaged in the banking sector and other financial institutions as well as issuing bonds stratified by PT PEFINDO during the years 2009-2011. Data analysis was performed with the help of a software program Statistical Product and Service Solutions (SPSS) for Windows version 16. The results showed that profitability and liquidity have an influence on the company's bond rating firm while size and productivity have no effect on the bond rating companies.
Ukuran Perusahaan Dan Tata Kelola Dalam Mengungkapkan Modal Intelektual
Henny Wirianata;
Amin Wijoyo;
Liana Susanto;
Viriany
Jurnal Ekonomi Vol. 26 No. 1 (2021): March 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
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DOI: 10.24912/je.v26i1.714
The research data processed is from the 2016 - 2018 financial report for the manufacturing industry registered in IDX. Sample data were taken purposive random sampling. Data processing and analysis with data panel regression using the Eviews 10 program. The results of the data found that significantly the size of the company and GCG has an influence over the disclosure of intellectual capital. The company's size variable indicates it has a positive significant influence. Meanwhile, of the five components of GCG tested, only the size of the board of directors partially positively influenced the level of disclosure about intellectual capital. Other GCG variables, namely independent commissioners, audit committees, and institutional ownership, have no significant influence.
Pilihan Konsumen Dalam Menggunakan Fitur Go-Food: Variabel Kegunaan Sebagai Moderator
Luh Erynayati;
Made Ayu Desy Geriadi;
Ni Putu Yuliana Ria Sawitri
Jurnal Ekonomi Vol. 26 No. 1 (2021): March 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
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DOI: 10.24912/je.v26i1.715
The purpose of this study was to see the useful role in mediating the effect of choice on intention to use. This research was conducted at the Faculty of Economics and Business, Ngurah Rai University, located on Jalan Padma Penatih, Denpasar, Bali Province. The sample used in this study used a random sampling technique, where the respondents were students. The number of samples used was 100 people. The analysis technique used is the structural equation modelling (Structural Equation Modeling - SEM) based on the variant known as the Partial Least Square (PLS). The results showed that choice has a positive and significant effect on perceived benefits. The perceived usefulness has a positive and significant influence on the intention to use the Go-Food feature on the Gojek application. The choice of food variations has a positive and significant effect on the intention to use the Go-Food feature on the Gojek application. The perceived usefulness is able to mediate a positive and significant influence on the intention to use the Go-Food feature on the Gojek application.
The Effect Of Profitability And Financial Leverage On Cost Of Debt Moderated Earnings Management
Herman Ruslim;
Renny Muspyta
Jurnal Ekonomi Vol. 26 No. 1 (2021): March 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
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DOI: 10.24912/je.v26i1.716
This study aims to determine the effect of profitability and Financial Leverage on the Cost of Debt, and the role of Earnings Management as a moderating variable. In this study, profitability is measured by the ratio of return on equity, financial leverage is measured by the proxy debt ratio, earnings management is measured by discretionary accruals, and cost of debt is measured by the ratio of interest expense divided by the average total debt. The population in this study are publicly traded companies listed on the IDX, and the sample used in manufacturing companies listed on the IDX for the 2016-2019 period. Based on the purposive sampling method, the samples obtained were 69 manufacturing companies and 276 observations. The results showed that profitability has a negative effect on the cost of debt, while financial leverage has no effect on the cost of debt, earnings management cannot weaken the negative effect of profitability on the cost of debt and earnings management cannot weaken the negative effect of financial leverage on the cost of debt.
Pengaruh Reward Dan Punishment Terhadap Kedisiplinan Pegawai
Agus Bandiyono;
Kemas Fahmi Hamzah;
Nia Ainin Hidaya
Jurnal Ekonomi Vol. 26 No. 1 (2021): March 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
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DOI: 10.24912/je.v26i1.717
The era of public information disclosure has made it easier for the public to monitor government performance. As a result, state institutions are increasingly required to make efforts to improve bureaucratic governance, particularly in the management of apparatus resources. One of the efforts made by the government is by giving rewards (awards) or punishment (turning off) to improve the discipline of Civil Servants. This study aims to examine the effect of reward (X1) and punishment (X2) simultaneously or partially as independent variables on the discipline of Civil Servants (Y) as the dependent variable. Testing was conducted on a sample of 30 respondents from a population of 110 people at KPP Madya Palembang. The analysis technique used in this study is multiple linear regression analysis using IBM SPSS Statistics 21 software. The results showed a simultaneous presence of reward and prohibition on employee discipline. Segmentally, the reward has a positive effect on discipline while punishment has no effect on discipline.