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INDONESIA
Jurnal Ekonomi Integra
Published by STIE Indonesia Pontianak
ISSN : 02164337     EISSN : 25810340     DOI : 10.51195
Core Subject : Economy,
Economics, Econometrics & Finance
Fokus kajian Jurnal Ekonomi Integra ini adalah bidang Bisnis dan Manajemen. Adapun ruang lingkup kajiannya terletak pada sub-sub bidang berikut: 1. Management Science 2. Marketing 3. Financial management 4. Human Resource Management 5. International Business 6. Entrepreneurship
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol 15, No 2 (2025): Vol 15, No 2 (2025): Jurnal Ekonomi Integra" : 14 Documents clear
Volume 15 Nomor 2 Juni 2025 Fadli, Mochammad Faisal
Jurnal Ekonomi Integra Vol 15, No 2 (2025): Vol 15, No 2 (2025): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v15i2.406

Abstract

PENGHINDARAN PAJAK : STUDI KASUS PADA BEBERAPA PERUSAHAAN BEI SEKTOR INFRASTRUKTUR DAMPAKANYA PADA NILAI PERUSAHAAN Sulasti, Sulasti -; Martono, Martono; Indra, Indra; Murdani, Agus; Rinaldi, Udin
Jurnal Ekonomi Integra Vol 15, No 2 (2025): Vol 15, No 2 (2025): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v15i2.393

Abstract

Nilai perusahaan merupakan cerminan usaha manajemen dalam menjalankan kegiatan operasional perusahaan. Dengan tingginya nilai perusahaan, maka dapat menarik minat investor untuk menanamkan dananya pada perusahaan tersebut. Dalam penelitian ini pengaruh nilai perusahaan dilihat dari penghindaran pajak. Penghindaran pajak merupakan praktik yang sah dalam meminimalisir pembayaran pajak sepanjang memenuhi ketentuan perpajakan yang berlaku. Tujuan dari penelitian ini adalah untuk melakukan pengujian dan memberikan bukti empiris pengaruh variabel independen yaitu Penghindaran Pajak terhadap pengaruh dependen yaitu Nilai Perusahaan dengan Ukuran Perusahaan sebagai variabel kontrol. Penelitian ini menggunakan analisis regresi. Hasil penelitian menunjukkan bahwa penghindaran pajak tidak berpengaruh terhadap nilai perusahaan.
STRATEGI DIGITAL MARKETING DALAM MENINGKATKAN PENJUALAN PADA UMKM DI KABUPATEN KUBU RAYA S, Yuana; Andrilolo, Andrilolo; Dewi, Andini Triana
Jurnal Ekonomi Integra Vol 15, No 2 (2025): Vol 15, No 2 (2025): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v15i2.396

Abstract

The purpose of this study is to determine and analyze the benefits of digital marketing in increasing sales of MSMEs in Kubu Raya Regency. Data collection techniques through questionnaires and documentation studies. The sampling technique in this study used a purposive sampling technique with a sample of 30 MSMEs in Kubu Raya Regency that use digital marketing. The research method used in this study is a descriptive method, while the form of research uses a survey method. The results of the study show that MSME actors who are the samples of this study have utilized digital marketing with a good understanding of Transaction Cost, Interactive, Incentive Program, and Site Design in marketing their products. So in this case, MSME actors are able to increase sales by utilizing their good digital marketing.
DETERMINASI RISIKO KREDIT PADA PERBANKAN SYARIAH INDONESIA Achmad, Achmad; Fauzi, Ahmad
Jurnal Ekonomi Integra Vol 15, No 2 (2025): Vol 15, No 2 (2025): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v15i2.408

Abstract

Islamic banking is an essential component of the global financial system, offering financial products and services based on Sharia principles. One of the key challenges faced by Islamic banks is the risk of non-performing financing (NPF), as financing is their primary product. This study aims to analyze the factors influencing NPF in Islamic commercial banks in Indonesia during the period 2019–2023, using panel data regression analysis. The results show that the Operating Cost to Operating Income ratio (OCOI), Capital Adequacy Ratio (CAR), Return on Assets (ROA), and Financing to Deposit Ratio (FDR) do not have a statistically significant effect on NPF. Although OCOI does not show a direct impact, a high increase in OCOI may reduce resources allocated for risk management, potentially increasing NPF if portfolio oversight is weak. CAR reflects capital adequacy but does not necessarily indicate financing quality. High ROA does not always ensure proportionate risk management, especially during aggressive financing expansion. FDR also shows no significant impact, as the profit-sharing system in Islamic banking allows for risk-sharing between banks and customers.

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