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Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis

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Published by STIE Nasional Banjarmasin

ISSN : 16938623 EISSN : 27231682 DOI : -

Core Subject : Economy, Science, Education, Social,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Jurnal dinamika Ekonomi adalah jurnal ilmiah yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Nasional Banjarmasin. Terbit pertama kali tahun 2004. Dari tahun ke tahun jurnal ini tumbuh dan terus hadir hingga saat ini. Jurnal Dinamika Ekonomi mempunyai tujuan mengembangkan kajian ilmiah di bidang Akuntansi dan Manajemen. Bentuk kajian yang dipublikasikan berupa artikel kajian teoritis, hasil penelitian empiris, resensi buku, kajian dan aplikasi teori, tinjauan kepustakaan dan tulisan praktis berkaitan dengan akuntansi dan manajemen.

Arjuna Subject : -

Articles 303 Documents

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PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA PT LG ELEKTRONIK INDONESIA Diana Hayati; Penta Lestarini Budiati; Rizky Aminullah
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 13 No 1 (2020): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.13 No.1 Maret 2020
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract, This research aims to find empirical evidence that the quality of service consisting of tangible, reliability, responsiveness, assurance and empathy has a partially influential and simultaneous customer to PT LG Elektronics Indonesia’s customer satisfaction. This research method is quantitative descriptive method. The population in this research were all customers of PT LG Elektronik Indonesia, especially those domiciled in the city of Banjarmasin in 2018 as many as 5.205 people. Furthermore, samples were taken as many as 371 customers by accidental random sampling technique. Data analysis using multiple linear regression. The results of the research found that the quality of service consisting of tangible, reliability, responsiveness, assurance and empathy has a partial and simultaneous effect on customer satisfaction of PT LG Elektronics Indonesia.

PENGARUH CURRENT RATIO, RETURN ON ASSET DAN INFLASI TERHADAP HARGA SAHAM Khairiyahtul Anwar; Soedjatmiko -
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 13 No 1 (2020): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.13 No.1 Maret 2020
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract, The purpose of this research is to determine whether the current ratio, return on assets and inflation affect stock prices in cosmetics and household appliances companies listed on the Indonesia Stock Exchange in 2011-2018. The population of this research is the Cosmetics and Household Goods company listed on the Indonesia Stock Exchange. Determination of sample size with non probability sampling technique with purposive sampling type. then the sample in this study were 4 companies The results of current ratio and inflation research have no effect on stock prices, while return on assets partially affect stock prices.

This study aims to determine the PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN: STUDI PADA PASIEN RAWAT INAP herlina lusiana; Firdaus -
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 13 No 2 (2020): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.13 No.2 September 2020
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract, This research aims to determine the effect of service quality on patient satisfaction. The independent variables in this research were Tangibles (X1), Reliability (X2), Responsiveness (X3), Assurance (X4) and Empathy (X5). Whereas Patient Satisfaction (Y) is used as the dependent variable. The research was conducted at Banjarmasin Islamic Hospital. The population used is inpatients who come from January 2019 s.d. October 2019 numbered 7,770 people. The sample was used as many as 99 respondents using the slovin formula with an estimated error of 10%. The sampling technique is simple random sampling technique. This research is an explanatory research with a quantitative approach. The data analysis method uses multiple linear regression and t test. The results showed that patient satisfaction consisting of Tangibles (X1), Reliability (X2), Responsiveness (X3), Assurance (X4) and Empathy (X5) variables affected the Satisfaction of Inpatients at Banjarmasin Islamic Hospital. Responsiveness variables have a more dominant influence on patient satisfaction.

Analisls Perbandingan Kinerja Keuangan Pada PT Kalbe Farma Tbk dan Kimia Farma Tbk Periode 2014 - 2016 Dini Rusqiati; Alyssa Tarayadipa
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 13 No 2 (2020): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.13 No.2 September 2020
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract, The purpose of this research is to know the development of financial performance of PT Kalbe Farma Tbk and PT Kimia Farma Tbk and to compare their financial performance analysis of both companies. This research is quantitative descriptive. The data used form of financial statements of PT Kalbe Farma Tbk and PT Kimia Farma Tbk period 2014-2016. Data analysis using financial ratio analysis, consisting of liquidity ratios, solvency ratios, profitability ratios, and activity ratios. The results showed, Liquidity Ratio of the Current Ratio of PT Kalbe Farma Tbk and PT Kimia Farma Tbk had good financial performance, the Cash Ratio and Quick Ratio PT Kalbe Farma Tbk had good financial performance and PT Kimia Farma Tbk had poor financial performance. Solvency Ratio from Debt To Equity Ratio and Long Term Debt To Equity Ratio PT Kalbe Farma Tbk and PT Kimia Farma Tbk have good financial performance. Total Debt To Total Assets Ratio PT Kalbe Farma Tbk has good financial performance and PT Kimia Farma Tbk has poor financial performance. Profitability Ratios of Gross Profit Margin at PT Kalbe Farma Tbk and PT Kimia Farma Tbk have good financial performance. Net Profit Margin, Return On Total Assets, and Return On Investment PT Kalbe Farma Tbk and PT Kimia Farma Tbk have poor financial performance. Activity Ratios for Receivable Turnover, Inventory Turnover, and Total Assets Turnover PT Kalbe Farma Tbk and PT Kimia Farma Tbk have poor financial performance. Fixed Assets Turnover PT Kalbe Farma Tbk has a poor financial performance and PT Kimia Farma Tbk has a good financial performance.

ANALISIS PROFITABILITAS SEBELUM DAN SESUDAH MERGER ATAU AKUISISI PADA PERUSAHAAN MANUFAKTUR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Aris Setia Noor; Berta Lestari
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 13 No 2 (2020): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.13 No.2 September 2020
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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This research aims to know difference or indifference of profitability for 3 years before and after doing merger or acqutitions at food and beverage manufacturing companies listed in Indonesian Stock Exchange. The population in this research is food and beverage companies once doing merger or acquitition, consist of 3 companies. The object of this research is the annual financial statement which are reported in IDX. The test of differences between profitability before and after doing merger or acqutition by using parametric statistical named paired sample t-test for the profitability before and after merger or acqutition in a normal distribution. From result analysis data, NPM, ROI, ROE except OPM accepted hypotesis zero and it means no difference of the profitability for 3 years before and after doing merger or acqutition. This matter can be seen from t count is smaller than the t table. From the analysis, it can be concluded that the profitability of company after merger or acqutition is less than before merger or acqutition. So that the economy target from merger or acqutition is to find added value or synergy is not success. This matter is probably caused by non-economic reasons which is done in order to save the company target from bacnkrupty threat.

PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING RATIO, DAN LOAN TO DEPOSIT RATIO TERHADAP RETURN ON ASSETS PADA PT. BANK RAKYAT INDONESIA, TBK. Nadi Hernadi Moorcy; Imam Arrywibowo
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 13 No 2 (2020): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.13 No.2 September 2020
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract, The Influence of Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), and Loan to Deposit Ratio Against Return on Assets (ROA) at PT. Bank Rakyat Indonesia, Tbk. The purpose of this study was to determine the effect of CAR, NPL, and LDR on ROA at PT. Bank Rakyat Indonesia, Tbk. The population used in this study are all Financial Statements of PT. Bank Rakyat Indonesia, Tbk. by using purposive sampling technique with criteria set by the author. The analysis used is multiple linear regression analysis method. Based on the test results simultaneously obtained that the variable CAR, NPL, and LDR simultaneously have a significant effect on ROA at PT. Bank Rakyat Indonesia, Tbk., While the CAR variable partially has a negative and significant and dominant influence on ROA at PT. Bank Rakyat Indonesia, Tbk., NPL has a negative and significant effect on ROA at PT. Bank Rakyat Indonesia, Tbk., And LDR have a negative and not significant effect on ROA at PT. Bank Rakyat Indonesia, Tbk.

PENGARUH TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BANJARMASIN rakhmi - ridhawati; - soedjatmiko; Aulia Rakhmi
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 13 No 2 (2020): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.13 No.2 September 2020
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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The purpose of this research is to empirical evidence the effect of tax amnesty on individual taxpayer compliance at KPP Pratama Banjarmasin. The method used in this research is quantitative method, with a total sample of 216 respondents consisting of personal taxpayers who take advantage of tax amnesty. The results of this study indicate that Tax Amnesty has an effect on the recommendation of individual taxpayers at KPP Pratama Banjarmasin because tax amnesty provides an opportunity for non-compliant individual taxpayers to comply because taxpayers who are given tax amnesty in the form of taxes that should not be owed are not subject to liability. administration of taxation and criminal sanctions in the field of taxation. Keywords: Tax amnesty, Taxpayer compliance

PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS DAN TIPE INDUSTRI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018 M.Riduan Abdillah; Rizki Amalia Afriana; Siti Rahmah
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 13 No 2 (2020): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.13 No.2 September 2020
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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This research aims to examine the effect of company size, board size and industry type on the disclosure of Corporate Social Responsibility (CSR) in plastic and packaging companies listed on the Indonesia Stock Exchange in 2013-2018. The population in this research were all plastic and packaging companies listed on the Indonesia Stock Exchange during 2013-2018, totaling 84 companies. The sample in this research was obtained using a purposive sampling method. The research sample that met the criteria for the purposive sampling method was 42 plastic and packaging companies listed on the Indonesia Stock Exchange during 2013-2018. The independent variables in this research are company size, board size and type of industry, while the dependent variable in this research is the disclosure of corporate social responsibility (CSR). The results of this research find evidence that company size has no effect on disclosure of corporate social responsibility, board size has an effect on disclosure of corporate social responsibility, type of industry has no effect on disclosure of corporate social responsibility.

PENGARUH INTENSITAS ASET TETAP DAN RETURN ON ASSET TERHADAP TINDAKAN PENGHINDARAN PAJAK Rusmanto -; Indra Saputra; Yudha Rusmida
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 13 No 2 (2020): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.13 No.2 September 2020
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract. The purpose of this study is to empirically prove the effect of fixed asset intensity and return on assets on tax avoidance in the mining and mining service sector listed on the Indonesia Stock Exchange for the 2016-2018 period. The sample in this study was obtained by purposive sampling method. "Purposive sampling is a sampling technique with certain considerations. The results of this study indicate that the Fixed Asset Intensity Variable shows the regression coefficient of 0.007 with a significant variable value of 0.578 where 0.578> 0.05 (5%) and the Return on Assets variable shows the regression coefficient of 0.003 with a variable significant value of 0.665 where 0.665> 0 , 05 (5%).

PERANAN MOTIVASI KERJA UNTUK MENINGKATKAN KINERJA PNS BAGIAN TATA USAHA PADA BALAI BESAR PENDIDIKAN DAN PELATIHAN KESEJAHTERAAN SOSIAL REGIONAL IV KALIMANTAN Sri Mulyani; Diana Hayati; Erma Damai Yanti
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 13 No 2 (2020): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.13 No.2 September 2020
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract, This research aims to determine the role of work motivation in improving the performance of civil servants in the administration section of the IV Kaliamantan regional social welfare training and education center. The method used in this research is descriptive qualitative method. The subjects in this study were all 11 Civil Servants of the Regional IV Kalimantan Social Welfare Training and Education Center. The conclusion of this research is that all this time the work motivation given to civil servants in the administration division is still lacking, causing the performance of civil servants to decline which is marked by an understanding of the wrong target amount of workload. Lack of socialization is also one of the causes of low performance results because with low socialization, there is also a low understanding of the determination of PNS Performance Targets (SKP) for the assignments of each PNS.

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