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INDONESIA
Jurnal REKOMEN (Riset Ekonomi Manajemen)
Published by Universitas Tidar
ISSN : 25808893     EISSN : 26142953     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal REKOMEN (Riset Ekonomi Manajemen) managed and published by Management Studies Program, Faculty of Economy, Universitas Tidar. Focus and scopes of this journal are Human Resources Management, Marketing Management, Finance Management, Operation Management, Strategic Management, and Business Management. This journal published twice a year every April and September
Arjuna Subject : -
Articles 80 Documents
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Analisis Faktor yang Mempengaruhi Agresivitas Pajak (Studi Empiris pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018) Ahmad Tabrani; Jamaluddin Jamaluddin; Fudoli Fudoli
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol 4, No 1 (2020)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rn.v4i1.2440

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ROA (return on asset), ukuran perusahaan, leverage, dan intensitas aktiva tetap secara parsial dan simultan terhadap agresivitas pajak pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia pada Tahun 2015-2018. Jenis penelitian yang digunakan adalah penelitian kuantitatif, dengan memakai metode purposive sampling dengan jumlah sampel sebanyak 35 perusahaan yang memiliki data lengkap terkait dengan variabel yang digunakan. Metode analisis yang digunakan untuk menyelesaikan permasalahan dalam penelitian ini adalah regresi data panel dengan menggunakan sofware e-views 10. Hasil pengujian parsial 1 antara variabel return on asset (ROA) terhadap agresivitas pajak menunjukan nilai r-value 0.0139 < alpha 0,05 artinya cukup bukti untuk menyatakan terdapat pengaruh signifikan dari return on asset (ROA) terhadap agresivitas pajak pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia pada Tahun 2015-2018, Hasil pengujian parsial 2 antara variabel ukuran perusahaan terhadap agresivitas pajak menunjukan nilai r-value 0.5965 > alpha 0,05 artinya tidak cukup bukti untuk menyatakan terdapat pengaruh signifikan dari ukuran perusahaan terhadap agresivitas pajak pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia pada Tahun 2015-2018. Hasil pengujian parsial 3 antara variabel laverage terhadap agresivitas pajak menunjukan nilai r-value 0.9877 > alpha 0,05 artinya tidak cukup bukti untuk menyatakan terdapat pengaruh signifikan dari laverage terhadap agresivitas pajak pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia pada Tahun 2015-2018. Hasil pengujian parsial 4 antara variabel intensitas aktiva tetap terhadap agresivitas pajak menunjukan nilai r-value 0.0032 < alpha 0,05 artinya cukup bukti untuk menyatakan terdapat pengaruh signifikan dari intensitas aktiva tetap terhadap agresivitas pajak pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia pada Tahun 2015-2018. Dan hasil pengujian simultan variabel return on asset (ROA), ukuran perusahaan, laverage, dan intensitas aktiva tetap secara simultan terhadap agresivitas pajak menunjukan nilai r-value 0.0000 < alpha 0,05 artinya cukup bukti untuk menyatakan terdapat pengaruh signifikan dari return on asset (ROA), ukuran perusahaan, laverage, dan intensitas aktiva tetap secara simultan terhadap agresivitas pajak pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia pada Tahun 2015-2018. Kontribusi return on asset (ROA), ukuran perusahaan, leverage, intensitas aset tetap secara simultan terhadap agresivitas pajak sebesar 40,2571% dan sisanya sebesar 59,7429% dipengaruhi variabel lain yang tidak diteliti.
The Effect of Value Perception and Satisfaction Towards Loyalty of Gojek Customers in Yogyakarta Putri Sundarinigsih; Kamarudin Othman; Nonik Kusuma Ningrum
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol 4, No 2 (2021)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rn.v4i2.3798

Abstract

This study illustrates that Gojek customer loyalty in Yogyakarta remains significant even though it is still in tight business competition. This means that Gojek management must maintain and increase customer loyalty under any circumstances. In addition, the results of this study provide insights for academics in studying and developing research in the field of marketing, especially on the topic of customer loyalty. This study illustrates that Gojek customer loyalty in Yogyakarta remains significant even though it is still in tight business competition. This means that Gojek management must maintain and increase customer loyalty under any circumstances. In addition, the results of this study provide insights for academics in studying and developing research in the field of marketing, especially on the topic of customer loyalty.
Non-Parametric Approach to Measuring Accuracy Of Social Assistance Programs in The Middle of Indonesian Economic Downturn Darman Saputra; Julia Julia
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol 4, No 2 (2021)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rn.v4i2.3639

Abstract

This study aims to analyze the relationship and influence of social assistance on the number of poor people in Indonesia. There are control variables as a comparison, namely; unemployment, central government debt and economic growth. The research method used a quantitative approach with non-parametric statistics, annual data (2013-2020) and elasticity were used to measure the magnitude of changes in the number of poor people due to additional social assistance. Rank Spearman test to test the relationship of each variable (total unemployment, central government debt and economic growth) to the amount of poverty in Indonesia. The results showed that there was a very strong relationship between social assistance for Contribution Assistance Recipients (PBI) and the Family Hope Program (PKH) on the number of poor people. The negative sign indicates that social assistance can reduce poverty significantly, with the strongest impact being the PBI program. There is a strong relationship between debt and the number of poor people. The slowdown in economic growth is proven to be unrelated to the number of poor people, meaning that in the midst of an economic slowdown, the amount of poverty in Indonesia can be suppressed through social assistance programs, job creation as laborers and government debt is allocated for productive activities and economic activities that have a direct impact on the poor and vulnerable to poverty. Poverty alleviation efforts can be carried out by the government by synergizing social assistance programs and creating job opportunities according to the ability of the poor on average.
Analysis of Entrepreneurial Readiness in Tidar University Students Khairul Ikhwan; Warcito Warcito; Hanung Eka Atmaja
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol 4, No 1 (2020)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rn.v4i1.3185

Abstract

Universities as higher education institutions have an important role in the process of encouraging the growth of entrepreneurs. Tidar University is always trying to create new entrepreneurs. However, Tidar University has not yet evaluated how much the effectiveness of entrepreneurship teaching on students' entrepreneurial readiness. Therefore, research is needed in analyzing the factors that affect entrepreneurial readiness. The research was conducted at Tidar University from March to April 2020. The population of this study was students of the Faculty of Agriculture from Semester 2 to Semester 8 in the 2019/2020 academic year. The number of samples is 120 people. Data were analyzed using descriptive statistics. The results showed that the more students get training, the more ready they are to become entrepreneurs. Students suggest the following training to complement their existing skills: a) digital marketing, b) practical work training, c) success story seminars, d) business risks, e) business basics and soft skills, f) facing global markets and innovation, g) performance management, h) entrepreneurial mentality and spirit, i) how to capture business opportunities, j) marketing, k) time management and money management, l) agrosociopreneurs, m) building networks, and n) business tips and tricks. Students with high entrepreneurial education intentions have relatively less entrepreneurial readiness. This is because they have a lot of knowledge base which encourages them to be more careful if they want to start a business. Students have the perception that entrepreneurial readiness cannot be measured by the GPA value. Entrepreneurial experience encourages students to be ready to return to entrepreneurship
Business Management Strategies and Msmes Financial Performance with the Digitalization of Information Technology in the Times of the Covid-19 Skills Marheni Marheni
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol 5, No 1 (2021)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rn.v5i1.4140

Abstract

The condition of MSMEs during the Pandemic requires MSMEs to have a business strategy to survive in the midst of the Covid-19 Pandemic. The purpose of this study is to describe the right strategy in managing the business and financial performance of MSMEs by implementing digitalization of technology during the Covid-19 pandemic. This research was conducted in Pangkal Pinang City, Bangka Belitung Islands. The population is all MSMEs in Pangkal Pinang City. The sampling method is purposive sampling. This type of research is descriptive research. Methods of data analysis using SWOT and PESTEL. Data analysis with SWOT is carried out by analyzing the strengths, weaknesses, opportunities and threats for MSMEs to increase their business in the midst of the COVID-19 Pandemic. The results show that the strategy of digitizing information technology is the right way to improve MSME business and finance during the Covid- 19 pandemic in Pangkal Pinang City. In addition, MSMEs must carry out a stability strategy in developing their business to survive the Covid-19 pandemic
The Effect of Cash Turnover, Account Receivable Turnover and Inventory Turnover on ROA in Mining and Quarrying Sector Companies Listed in IDX From 2017-2019 Heliani Lismana; Risma Yulianti; Vina Herdina; Fitri Mareta; Indah Purnamasari
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol 5, No 1 (2021)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rn.v5i1.3987

Abstract

ABSTRACT. The mining sector is a manufacturing company sector whose activities consist of extracting, processing and exploiting and selling coal, minerals, metals and natural gas. This research was conducted with the aim to determine whether ROA is affected by cash turnover, accounts receivable turnover and inventory turnover using documentation as a data collection and a method of multiple linear regression analysis through SPSS data processing. The population used is the mining and quarrying sector companies listed on Indonesia Stock Exchange (IDX) from 2017-2019 totaling 43 companies. The purposive sampling method was used in determining the sample which resulted in 33 samples. The research shows that cash turnover, accounts receivable turnover and inventory turnover have no effect on ROA because this is due to a decrease in the amount of production, cash flow constraints due to low turnover of accounts receivable and low sales so that inventory turnover is slow and inventory costs are higher.  
Ease of Communication as Mediating the Effect of Instagram Social Media on Purchase Intentions on the Marketplace Wisnalmawati Wisnalmawati; Agus Sasmito Aribowo; Dipo Hardi Dewantoro; Preya Alvita Yasmine; Olinda da Conceicao
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol 5, No 1 (2021)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rn.v5i1.4344

Abstract

ABSTRACT. Marketing using digital media on the internet has become a necessity in the era of industrial technology 4.0. The Covid-19 pandemic has caused a shift in consumer behavior. Usually face to face changes to online shopping. UMKM Kuncup Seruni is a company that manufactures herbs and herbs from agricultural and plantation products. MSME Sri Rejeki is engaged in processing salak fruit products into various types of food, drinks, and snacks. The two MSME partners have produced many products. MSME's marketing reach is only local and promotions only rely on MSME exhibitions and showrooms that are available in the hope that consumers will come directly to the location. After the COVID19 pandemic, the number of visitors decreased drastically so that sales also decreased. The purpose of this study is to analyze the influence of Instagram social media on purchase intentions on Marketplace and analyze the influence of Instagram social media on purchase intentions on Marketplace mediated by the ease of communication. The novelty that emerged in this research is to develop the ease of communication so that the ease of communication is a very important concept to increase purchase intention. The research method related to the unit of analysis of this research is the consumers of UMKM Seruni and Sri Rejeki. The sample is 60 consumers, the sampling technique uses accidental, data collection uses a questionnaire (google form), conducts validity and reliability tests. The analysis technique uses the model of Structural Equation Modeling with PLS (Partial Least Square). Data analysis is descriptive and quantitative analysis. The results showed that there was no significant and significant effect of Instagram social media on purchase intentions on the Marketplace. The influence of Instagram social media on purchase intention is mediated by the ease of communication
ANALYSIS OF FACTORS AFFECTING THE INCREASE OF CUSTOMER LOYALTY IN BATIK BOGOR Tradisiku Annuridya Rosyidta Pratiwi Octasylva
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol 5, No 1 (2021)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rn.v5i1.4380

Abstract

In Bogor city, there have been many permits that offer typical batik batik of Bogor. one of them isBogor batik Tradisiku, Tradisiku Bogor batik is a pioneer of typical batik Bogor. But now there are more and more competitors for Bogor Batik Tradisiku, that impact to the decline in sales ofBogor batik Tradisiku, Thus Spake demanding Bogor batik Tradisikuto continue fighting in intense competition. Therefore, the purpose of this study is to analyze factors that Affect customer satisfaction and relationship quality (customer trust and customer commitment) ofBogor batik Tradisiku, Based on the results of the study, using Partial Least Square (PLS), it is known that Satisfaction with customer commitment is not significant. This is Because The value of P values has exceeded 0:05 or 5 percent. Customer trust relationships with loyalty are significant. This is due to the value of P values below 0:05 or 5 percent.
ANALYSIS OF BANK PERFORMANCE WITH INFORMATION TECHNOLOGY PERSPECTIVE Yustinus Wahyu Agung Prasetyo; Mohammad Achmad Amin Soetomo; Mulya R. Mashudi
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol 5, No 1 (2021)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rn.v5i1.4381

Abstract

XYZ Bank provides several digital banking services for various segments, including the D-Bank mobile banking application, XYZ Online Banking, D-Card Mobile for credit card management, D-Financial for SMEs, D-BisMart. for the supply chain, as well as XYZ Trade Connect and Cash Connect for various customer businesses. It is known that 1) IT risk on the D-Bank application is still high. This can be seen from the number of risk events for IT system failure in its application. 2) The handling of IT problems is still not optimal, this can be seen from customer complaints that often reappear in the D-Bank application, such as failed logins, failed transactions and slow performance. 3) Lack of handling of IT Security services. This can be seen from the number of cyber-attacks that have successfully entered the D-Bank application. The final result shows that there are several domains and principles that need to be considered by management in order to improve the performance of information technology
The Effect of Green Supply Chain Management Practices on Sustainability Performance Febry Anindya Hanumsari; Yuli Liestyana; Yekti Utami
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol 5, No 1 (2021)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rn.v5i1.2789

Abstract

Sustainability performance as measured through environmental, economic, and social performance, could be a competitive advantage for organizations amid the current tight business competition. Green Supply Chain Management (GSCM) practices which consist of green purchasing, green manufacturing, green marketing, green distribution and packaging, internal environmental management, environmental education, and investment recovery, could be a way for organizations to obtain their sustainability performance. This study aims to examine the impact of GSCM on sustainability performance of natural-dyed batik SME in Yogyakarta Province. The data were collected using questionnaire and later obtained 39 respondents who were selected by using area sampling technique. The data were analyzed descriptively and quantitively using Partial Least Square (PLS) with SmartPLS 3.2.8 software. The results of the analysis show that green purchasing, green manufacturing, green marketing, internal environmental management, and environmental education affect SME’s environmental, economic, and social performance positively and significantly. On the other hand, green distribution and packaging as well as investment recovery do not have positive and significant impact on SME’s environmental, economic, and social performance. The conclusion of this study is that the adoption of GSCM practices does not affect the overall SME’s sustainability performance, yet affects individually.

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