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Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis

jdeb
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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 SISTEM DAN KUALITAS INFORMASI TERHADAP KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTANSI PADA PT INDOMARCO PRISMATAMA CABANG BANJARMASIN Ruslinda Agustina; Rara Gustiana; Octafia Amini
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 14 No 1 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol 14. No.1 Maret 2021
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract, The research objective is to empirically prove the effect of system quality and information quality on user satisfaction of accounting information systems at PT Indomarco Prismatama Banjarmasin Branch. The method used in this research is a survey method by distributing questionnaires to employees as respondents as many as 60 people. The test equipment used in this research is with the help of the SPSS version 22 program. Conclusion partially and simultaneously the variables of system quality and information quality have an effect on user satisfaction of the accounting information system at PT Indomarco Prismatama Banjarmasin Branch, this is because employees are satisfied with the accounting information system used by the company.

PENGARUH UKURAN PERUSAHAN, FINANCIAL DISTRESS, RESIKO LITIGASI TERHADAP KONSERVATISME AKUNTANSI Mega Andani; Netty Nurhayati
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 14 No 1 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol 14. No.1 Maret 2021
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract, The purpose of this research is to examine the effect of company size, financial distress, litigation risk on accounting conservatism in the food and beverage manufacturing sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The population of this research used food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019 as many as 30 companies. The research sample used purposive sampling technique. The research sample used was 19 companies. The analysis technique uses multiple linear regression. The results of this research indicate that company size has an effect on accounting conservatism, financial distress has no effect on accounting conservatism, litigation risk has an effect on accounting conservatism in the manufacturing of the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2016-2019.

PENGARUH KEBIJAKAN HUTANG TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR INDUSTRI DAN OTOMOTIF YANG TERDAFTAR DI BEI TAHUN 2014-2019 Ferli Erwansyah; Ferra Maryana
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 14 No 2 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.14 No.2 September 2021
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Penelitian ini bertujuan untuk menguji pengaruh kebijakan hutang yang ditinjau dari Short Term Debt to Assets Ratio, Long Term Debt to Assets Ratio dan Total Debt to Assets Ratio terhadap profitabilitas yang diukur dari Return On Equity perusahaan sektor industri dan otomotif uang terdaftar di BEI tahun 2014-2019.. Pengujian dilakukan menggunakan analisis regresi linear berganda. Sampel yang digunakan adalah 5 perusahaan sektor industri dan otomotif selama 6 tahun sehingga total sampel adalah 30. Hasil penelitian membuktikan bahwa ketiga variabel tersebut berpengaruh terhadap profitabilitas perusahaan sektor industri dan otomotif yang terdaftar di BEI tahun 2014-2019.

DETERMINAN PERILAKU TAX AVOIDANCE Imelda Retno Putri Widia Ningrum; Evi Maria
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 14 No 2 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.14 No.2 September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

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Abstract This study aims to see and analyze the effect of profitability, leverage, Corporate Social Responsibility (CSR), company size (SIZE) on tax avoidance. This research was conducted on the Indonesia Stock Exchange (BEI). The population used for this research is 54 companies in the consumer goods industry sector. Sampling researchers used non-probability sampling-purposive sampling method obtained by 21 companies with observation time of 2016-2019 in order to obtain 84 samples. The method of analysis with path analysis uses IBM's SPSS 25 program. This study empirically examines the effect of profitability, leverage, Corporate Social Responsibility (CSR), and company size on tax avoidance in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The research results prove that (1) profitability has no significant effect on tax avoidance, (2) Leverage has no effect on tax avoidance, (3) Corporate Social Responsibility has no effect on tax avoidance, (4) Firm size has no effect on tax avoidance.

URGENSI PENERAPAN KEPATUHAN SYARIAH PADA PERBANKAN SYARIAH Dwi Kusumaningrum; Mohammad Yusrifal; Nabilatul Mumtazah P.H; Yahya Fuad
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 14 No 2 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.14 No.2 September 2021
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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The results of Bank Indonesia's research report that customers who use Islamic banking services have doubts about the consistency of the implementation of sharia principles. As a result, some have a tendency to stop being customers. Compliance and suitability of Islamic banks to Islamic principles are often questioned by customers. It implicitly shows that the Islamic banking application has paid less attention to the principles of sharia. Using qualitative research methods with a library research approach. The results of this study prove that Sharia compliance is very important to increase customer trust / confidence in Islamic Banks. Meanwhile, the factor for increasing customer trust / confidence in Islamic banks by implementing sharia governance is because it can increase confidence / trust in the long term and increase customer loyalty.

PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI DAN KEMAMPUAN TEKNIK PEMAKAI SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDU PADA PT INDOMARCO PRISMATAMA CABANG BANJARMASIN Ruslinda Agustina; Rara Gustiana; Amrina Ulimta Rosyada
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 14 No 2 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.14 No.2 September 2021
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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The research objective is to empirically prove the effect of system quality and information quality on user satisfaction of accounting information systems at PT Indomarco Prismatama Banjarmasin Branch. The method used in this study is a quantitative method by distributing questionnaires to 70 employees of PT Indomarco Prismatama Banjarmasin Branch who were used as respondents using SPSS Version 22.00 test equipment. Conclusion partially and simultaneously variables of information technology sophistication and technical ability of users of accounting information systems affect individual performance at PT Indomarco Prismatama Banjarmasin Branch

PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP KEPUASAN PELANGGAN PADA PRODUK PT DUA KELINCI DI BANJARMASIN rika sylvia; Penta lestarini budiati; Eka Syafitri
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 14 No 2 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.14 No.2 September 2021
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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The purpose of this study was to determine the effect of product quality and price on customer satisfaction at PT Dua Kelinci products in Banjarmasin either partially or simultaneously. The type of research used is descriptive quantitative. The population in this study were customers of PT Dua Kelinci's products in Banjarmasin with a total sample of 86 customers. Analysis of the data in the study using multiple linear regression method with the help of SPSS version 22.0 application. The results of this study based on multiple linear regression analysis Y = -0.334 + 0.174X1 + 0.398X2, that the product quality and price variables have a positive influence on customer satisfaction at PT Dua Kelinci products in Banjarmasin. The results of the t-test calculation, which says there is a partially significant effect of product quality components (X1) and price (X2) on customer satisfaction of PT Dua Kelinci's products in Banjarmasin (Y). The results of the F test calculation, there is a simultaneous significant effect between product quality (X1) and price (X2) on customer satisfaction of PT Dua Kelinci's products in Banjarmasin (Y). The value of the coefficient of determination (R2) produced is 0.664. This means that 66.4% changes in the customer satisfaction variable for PT Dua Kelinci's products in Banjarmasin (Y) can be explained by changes in product quality (X1) and price (X2) variables, while the remaining 33.6% is explained by other variables not included in the study.

PENGARUH INTERNET FINANCIAL REPORTING TERHADAP KINERJA SAHAM M.Riduan Abdillah; Astia Putriana
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 14 No 2 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.14 No.2 September 2021
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract This research aims to find empirical evidence of the effect of Internet Financial Reporting (IFR) on stock performance with firm size as a control variable. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange in 2020. The sampling technique of this research used the purposive sampling method. This research method is a quantitative method. The dependent variable in this research is stock performance, while the independent variable in this research is Internet Financial Reporting (IFR) while firm size is the control variable. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange in 2020. The data analysis of this research uses multiple linear regression. The results of this research found empirical evidence that Internet Financial Reporting (IFR) has an effect on stock performance while firm size as a control variable has a significant effect on stock performance. Keywords : Internet Financial Reporting (IFR), company size, stock performance

PENGARUH PELAYANAN, LOKASI DAN PRODUK TERHADAP KEPUASAN PENGUNJUNG (Studi Pada Urbane Coffee Roaster Banjarmasin) Junaidi -; periyadi -; Noorlaily Maulida
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 14 No 2 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.14 No.2 September 2021
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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The objectives to be achieved in this study are 1) To analyze and prove that service has a significant effect on visitor satisfaction (Study on Urbane Coffee Roaster Banjarmasin)? 2) To analyze and prove that location has a significant effect on visitor satisfaction (Study on Urbane Coffee Roaster Banjarmasin). 3) To analyze and prove the product has a significant effect on visitor satisfaction (Study on Urbane Coffee Roaster Banjarmasin). 4) To analyze and prove that service, location and product have a significant effect on visitor satisfaction (Study on Urbane Coffee Roaster Banjarmasin). This type of research is quantitative. The results of interviews with several customer employees who have high loyalty to Urbane Coffee Roaster Banjarmasin are students or young people who make this place a gathering place with a total of 35 loyal customers. Given that the population is not too large, this study uses saturated sampling or uses all elements/members of the population as the research sample, totaling 35 customers. Based on the results of the study, it can be concluded as follows: 1) Service partially affects the satisfaction of visitors to Urbane Coffee Roaster Banjarmasin, as evidenced by the probability value of sig t 0.024 < 0.05 or t count 2.367 > t table 2.021. 2) Location partially affects visitor satisfaction at Urbane Coffee Roaster Banjarmasin, as evidenced by the probability value of sig t 0.000 < 0.05 or t arithmetic 7.457 > t table 2.021. 3) The product partially affects the visitor satisfaction of Urbane Coffee Roaster Banjarmasin, as evidenced by the probability value of sig t 0.629 < 0.05 or t count 0.488 > t table 2.02. 4) Service, Location and Product simultaneously affect the satisfaction of visitors to Urbane Coffee Roaster Banjarmasin, as evidenced by the probability value sig f 0.000 < 0.05 or f count 19.312 > f table 2.63 Keywords: Service, Location, Product, Visitor Satisfaction

SISTEM AKUNTANSI PENERIMAAN DANA WAKAF TUNAI PADA LEMBAGA AMIL ZAKAT YATIM MANDIRI TULUNGAGUNG Eni Widhajati; Marlena Marlena; Nurul Kamaliya
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 15 No 1 (2022): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.15 No.1 Maret 2022
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v15i1.337

This research is based on the observations of researchers, that the accounting system is important in reporting in order to build public trust and satisfaction with funds managed by amil zakat institutions. In addition, information from an accounting system plays an important role in the company's internal and external control. The purpose of this study was to find out how the accounting system for receiving cash waqf funds and the effectiveness of the accounting system at the Amil Zakat Yatim Mandiri Tulungagung. This study uses a qualitative research approach. What is considered as the independent variable is the acceptance accounting system, while what is considered as the dependent variable is the acceptance of waqf funds. This study uses secondary data and primary data which is processed by datancollection methods through observation, interviews, and documentation. The analysisttechnique is carried out by data reduction, data display, and conclusions or verification. The results of this study indicate that the accounting system for receiving cash waqf funds has not been effective in providing individual information to donors who have contributed to Yatim Mandiri programs, it is necessary to improve the system that can provide information to donors via sms or email. There is a double job at the reception which is still empty, so it is necessary to add employees who run the admissions system.

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