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INDONESIA
Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi
Published by Universitas Mulawarman
ISSN : 14111713     EISSN : 2528150X     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansiis a scientific journal in the field of economics and management published twice a year (in January & July).
Arjuna Subject : -
Articles 25 Documents
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Search results for , issue "Vol. 26 No. 2 (2024): April" : 25 Documents clear
Technological Advancement and Money Supply in Indonesia Utami, Endah Cahyanti; Awaluddin, Muhammad
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15621

Abstract

Technological advances in the field of non-cash payment systems, which are considered effective in their use by the public, have an impact on the increasing volume of non-cash payment transactions and the decrease in the demand for cash in the community. Where the demand for money is one of the important factors for central banks in controlling the money supply in order to maintain monetary stability in the short and long term. Therefore, this study aims to examine the influence of short-term and long-term dynamics of technological advances from non-cash payment system innovations which include Payment Instruments Using Cards (Credit and Debit), Electronic Money, and Bank Indonesia's National Clearing System on the Money Supply (M2) in Indonesia. Data was obtained from the websites of Bank Indonesia and the Central Statistics Agency in 2011-2022. The research method used is the Error Correction Model (ECM). With the results of the study showing that in the long term, the use of credit cards, debit cards, and SKNBI has a significant effect on the amount of money supply (M2) in Indonesia. And in the short term, SKNBI also has a significant effect on the money supply (M2) in Indonesia. Meanwhile, the use of electronic money does not have a significant effect on the amount of money supply (M2) in the long or short term
Analysis of Vehicle Volume Projection and Manager Revenue from the Existence of Balikpapan Samarinda Toll Road Infrastructure Development Rachmadi, Revy Fadly Robby; Hilmawan, Rian
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15622

Abstract

This study aims to determine the volume of vehicles (based on their groups) and the receipt of managers from the existence of the Balikpapan Samarinda Toll Road infrastructure development, then project and analyze the volume of vehicles and the receipt of managers (according to their groups) within the next one year that cross the Balikpapan Samarinda Toll Road. This study uses secondary data obtained from the Balikpapan Samarinda Toll Road manager, namely PT. Jasa Marga Balikpapan Samarinda. The method used to project is Forecasting with Autoregressive (AR) and Moving Average (MA) regression models and processed using Eviews 12 software. The results of this study show that the volume of vehicles and the receipt of managers (based on their groups) that cross the Balikpapan Samarinda Toll Road after its operation shows fluctuating results with group I dominating with the highest volume of vehicles among groups II-V. Then, the results of the projection of vehicle volume (based on the group) in the next one year show an increasing trend with an average increase in percentage of each group, namely Group I of 50% or 42,078 units, Group II of 64% or 5,465 units, Group III of 51% or 1,478 units, Group IV of 81% or 229 units, Group V of 78% or 763 units. Meanwhile, the projected results of managerial revenues also show an increasing trend from January to December 2023 with an average increase in percentage of 39% and an amount in rupiah of IDR 3,096,815,146.00. For a complete explanation, you can read more
Analysis of Accounting Treatment of Fixed Assets Burhanudin, Burhanudin; Iskandar
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15623

Abstract

The purpose of the study is to determine the suitability of the application of fixed asset accounting in the East Kalimantan Police Brimob Unit with PSAP 07 in Government Regulation No. 71 of 2010. Using comparative analysis to compare the success of the applied accounting treatment. Quantitative data types. Secondary data sources. As a result of the research, the fixed assets belonging to the East Kalimantan Police Brimob Unit in the form of land, equipment and machinery, have not fully met PSAP 07. There is a difference in the value of fixed assets presented in several reports regarding fixed assets. However, for fixed assets in the form of networks and other fixed assets have met PSAP 07.The research objective is to determine the suitability of the application of fixed asset accounting at the East Borneo Police Mobile Brigade Corp with PSAP 07 in PP No. 71/2010. Using comparative analysis to compare the appropriateness of the accounting treatment applied. Quantitative data types. The secondary data. The results showed that the fixed assets belonging to the East Borneo Police Mobile Brigade Corp in the form of land, equipment and machinery, did not fully comply with PSAP 07. Differences in the value of fixed assets that were presented in several reports regarding fixed assets. However, fixed assets in the form of networks and other fixed assets have met PSAP 07
The Effect of Current Ratio, Total Asset Turnover and Return on Asset on Profit Growth in Manufacturing Companies Listed on the Indonesia Stock Exchange Handayani, Ridho Noor; Lahaya, Ibnu Abni
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15624

Abstract

This study aims to determine the effect of Current Ratio (CR), Total Asset Turnover (TATO), and Return On Asset (ROA) on profit growth in manufacturing companies listed on the IDX. Prediction of profit growth is very important for investors in making investment decisions. The sample used in this study were 84 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period, in order to obtain 252 company data. The data analysis technique used multiple linear regression analysis. Data processing used the Statistical Package for Social Science version 23 (SPSS 23) program. The results of this study indicate that the variable Current Ratio (CR) has a negative and significant effect on the profit growth of manufacturing companies, Total Asset Turnover (TATO) and Return On Asset (ROA) have a negative and insignificant effect on the profit growth of manufacturing companies
Production Obstacles and Marketing Patterns of Swamp Buffalo (Bubalus Bubalis Carabanensis) in West Kutai Regency Nabil; Mayulu, Hamdi; Anindyasari, Dinar; Ibrahim
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15625

Abstract

The study aimed to determine the factors inhibiting production and marketing patterns of swamp buffaloes in Pulau Lanting Village, West Kutai Regency using survey methods and interview techniques.  Data were collected using a questionnaire and analyzed using a descriptive approach for factors inhibiting buffalo production and a qualitative descriptive approach for marketing channel data analysis.  Swamp buffalo farmers in Pulau Lanting village do not face significant barriers to swamp buffalo production in terms of feed requirements, grazing land provision, farmer capability, and swamp buffalo health, but require further investigation into the evaluation of feed ingredients to determine the nutritional adequacy of buffaloes so that swamp buffaloes can produce optimally, and additional new knowledge on the impact of inbreeding and diseases that can reduce swamp buffalo productivity.  Recording applications are recommended to make it easier for farmers and/or health workers to find out the pedigree of swamp buffaloes, production history, maintenance management records, and health records to monitor health status in the context of efforts to develop swamp buffalo farming businesses
The Effect of Profitability, Free Cash Flow and Investment Opportunity Set on Dividend Policy on Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Miharto, Eko; Affan, Nurita; Sari, Dhina Mustika
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15626

Abstract

This study aims to obtain empirical evidence about the effect of the Effect of Profitability, Free Cash Flow and Investment Opportunity Set on Dividend Policy in Manufacturing Companies. This research is a quantitative study using the annual financial statements of companies listed on the Indonesia Stock Exchange (IDX). The sampling technique uses purposive sampling. The samples used were 13 Manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period, so that 39 company data were obtained. Data analysis techniques used multiple linear regression. The results of this study indicate that profitability has a negative and not significant effect on dividend policy, free cash flow has a positive and not significant effect on dividend policy and investment opportunity set has a positive and significant effect on dividend policy
Performance Analysis of Revenue and Expenditure Budget Realization Maulidnda, Dian Fathania; Deviyanti, Dwi Risma; Pattisahusiwa, Salmah
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15627

Abstract

The purpose of this study is to determine the financial performance of the Balikpapan City Government for the 2016-2018 fiscal year based on five financial ratios, namely: regional financial independence, regional financial dependence, degree of decentralization, effectiveness and efficiency of regional original revenue. The analysis tools used for this study were the ratio of regional financial independence, regional financial dependence, degree of decentralization, effectiveness and efficiency of regional original income. The type of data in this study is quantitative data. The data source is secondary data. Based on the results of the research and analysis obtained for the ratio of regional financial independence levels is still low, the ratio of regional financial dependence is very high, the ratio of degrees of decentralization is still not optimal, the effectiveness ratio looks very effective, and the efficiency ratio looks less efficient
Analysis of Financial Performance of Cigarette Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period Sumarni. S; R, Baso; Asriadhi, Sandy
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15628

Abstract

This study aims to analyze the financial performance of the cigarette company PT. Gudang Garam Tbk, PT. Hanjaya Mandala Sampoerna Tbk, PT. Indonesian Tobacco Tbk, PT. Bentoel Internasional Investama Tbk, and PT. Wismilak Inti Makmur Tbk which is listed on the Indonesia Stock Exchange in 2018-2022. Using quantitative descriptive methods. Theresults of the study show that PT. Hanjaya Mandala Sampoerna Tbk and PT. Wismilak Inti Makmur Tbk has high liquidity, while PT. Gudang Garam Tbk has a high current ratio but a low quick ratio. Based on the solvency analysis of PT. Gudang Garam Tbk and PT. Wismilak Inti Makmur Tbk has a good performance, while PT. Hanjaya Mandala Sampoerna Tbk, PT. Bontoel Internasional Investama Tbk, and PT. Indonesian Tobacco Tbk tends to have a high debt ratio. PT. Hanjaya Mandala Sampoerna Tbk has efficiency in the use of assets and fast inventory turnover in contrast to PT. Bontoel Internasional Investama Tbk highlighted the rapid inventory turnover but has not been efficient in the use of assets. Meanwhile, PT. Gudang Garam Tbk, PT. Indonesian Tobacco Tbk, PT. Wismilak Inti Makmur showed poor performance of activities. Judging from profitability, it shows that the ROA and ROE of cigarette companies have not reached optimal levels or are in poor condition
The Influence of Education and Training (Diklat), Work Motivation and Work Commitment on Employee Work Productivity at the West Sulawesi Provincial Youth and Sports Office Rauf, Andi Saiful; Sapiri, Muhtar; Rahardjo, Djoko
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15629

Abstract

This study aims to explore the influence of education and training (diklat), work motivation, and work commitment on the work productivity of employees at the West Sulawesi Provincial Youth and Sports Office. The study was conducted by involving 47 respondents and using a questionnaire method which was then analyzed by multiple linear regression analysis. The results of the study show that education and training (diklat) have a positive influence on the work productivity of employees at the West Sulawesi Provincial Youth and Sports Office. In addition, work motivation and work commitment also significantly contribute to increasing the work productivity of employees in the agency. Finally, when analyzed together, education and training (diklat), work motivation, and work commitment collectively affect the work productivity of employees at the West Sulawesi Provincial Youth and Sports Office. These findings provide a deeper understanding of the factors that affect the work productivity of employees in the government environment, especially in the fields of youth and sports. The implications of this research can help in the formulation of human resource management policies and strategies aimed at improving organizational performance and effectiveness
Awareness of Accountability, Mutual Cooperation, and Honesty in the Application of Accounting Sepfriani, Intan; Gafur, Abdul
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15630

Abstract

This study aims to find awareness of responsibility, mutual cooperation, and honesty in the Nuha Collection in its recording. Qualitative research is used with the type of phenomenological research, then the subject in this study is the Owner Nuha Collection, Nuha Collection employees in the Production, Cashier, and Admin sections, and the data collection techniques used are interviews and observation. The results of this study indicate that accountability in Nuha prioritizes consumer rights. Mutual cooperation is also seen with the same energy to produce products according to orders. However, honesty here has not run optimally

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