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Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis
ISSN : 16938623     EISSN : 27231682     DOI : -
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 286 Documents
PERANAN INSENTIF DAN MOTIVASI KERJA UNTUK MENINGKATKAN KINERJA KARYAWAN PADA USAHA PRODUKSI KAIN SASIRANGAN KELUARGA BANJARMASIN Mailiana Mailiana; Rahmat Gunawan
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 1 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol 16. No.1 Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i1.427

Abstract

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PENGARUH KUALITAS LABA, INCOME SMOOTHING, DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN Mega Andani; Indra Saputra
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.446

Abstract

This purpose of this study was to found whether effect Profit Quality, Income Smoothing, and Financial Distress on Company Value (Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period). The sample drawn by purposive sampling and fulfill sample selection criteria. Methods of data analysis using multiple linear regression method. The results of the study show that the variable Earning Quality has an effect on Firm Value, while the Income Smoothing and Financial Distress variable has no effect on Firm Value. The results of simultaneous research on Profit Quality, Income Smoothing, and Financial Distress has an effect on Firm Value.
Faktor-Faktor Yang Berpengaruh Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Tercatat di Bursa Efek Indonesia Muhammad Diky Firjatullah; Novita WeningTyas Respati
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.447

Abstract

Timeliness of financial reporting is a structured presentation of the financial position and financial performance of an entity as well as the final results of accounting activities that show financial condition within a certain period of time. The purpose of this study is to examine and analyze the effect of institutional ownership, audit committee, independent commissioner, managerial ownership and audit quality on the timeliness of financial statement submission The population in this study is all companies listed on the Indonesia Stock Exchange in 2020. This research uses secondary data types through IDX web sites or through related company web sites. The number of data studied was 669 companies. The data analysis technique used is logistic regression analysis. The results of this study show that institutional ownership, audit committee, institutional ownership and audit quality have no effect on the timeliness of financial statement submission. Other findings show that independent commissioners have a positive influence on the timeliness of financial statement submission. The results of this study show that supervision from the independent board of commissioners is able to influence management in preparing timely financial statements.
PENERAPAN ISAK 35 TENTANG PENGELOLAAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NON LABA Studi Kasus Pada Vihara Dhammadipa Arama Batu Malang Evi Maria; Tasya Wijaya
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.448

Abstract

Abstract The presentation of financial reports for non-profit organizations is regulated in the Statement of Financial Accounting Standards (PSAK) 45 since 1997 which was later updated with the Interpretation of Financial Accounting Standards (ISAK) 35 which became effective in 2020. The purpose of this study was to look at the presentation of financial reports at the Dhammadipa Arama Temple accordance with ISAK 35 and its benefits. The type of research used in this study is a descriptive qualitative method with a case study approach. The form of financial reports at the Dhammadipa Arama Batu Temple in 2022 has been adjusted to ISAK 35 which consists of a Comprehensive Income Statement, a Statement of Cash Flows, a Report on Changes in Net Assets, a Report Finance and Notes to Financial Statements. The Dhammadipa Arama Monastery has many benefits that will be obtained by implementing ISAK 35 in financial reports including improving the quality of financial reports, completing elements of financial reports and making it easier to find out surplus (deficit), being able to see how much current assets and non-current assets they have.
PENGARUH LITERASI KEUANGAN, GAYA HIDUP, LINGKUNGAN SOSIAL, DAN KONTROL DIRI TERHADAP PENGELOLAAN KEUANGAN MAHASISWA EKONOMI (STUDI KASUS PADA MAHASISWA STIE MALANGKUCECWARA) Dwi Danesty Deccasari; Suci Syifaun Janan; Marli Marli
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.449

Abstract

Financial management is an effort made by an individual in designing activities related to the storage and control of funds and assets. This research was conducted with the aim of examining and analyzing the effect of financial literacy, lifestyle, social environment and self-control on student financial management. The method in this study was multistage sampling which produced primary data using a questionnaire, the respondents were 70 students. The collected data will be tested through validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results of this study indicate that financial literacy, lifestyle, self-control have a significant effect on student financial management, the social environment has no significant effect on student financial management.
PENGARUH ENDORSEMENT DAN BRAND AWARENESS TERHADAP KEPUTUSAN PEMBELIAN MAHASISWA DI MASA PANDEMI COVID-19 Mursyidah Mursyidah; Rusdiana Rusdiana; Lola Malihah
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.451

Abstract

This study aims to determine effect of endorsement and brand awareness on student purchasing decisions during the COVID-19 pandemic. Field research with a quantitative approach. Population this study were students of the Faculty of Islamic Economics and Business, using purposive sampling. Sample results used as many as 75 samples. Based results is no partial endorsement effect (X1) on purchasing decisions (Y). Meanwhile, results of (partial) T test showed Sig. = 0.002 < α = 0.10 and T count = 3.206 > T table = 1.666. It is concluded is a partial influence of brand awareness (X2) on purchasing decisions (Y). Based on results the endorsement variable (X1) and brand awareness (X2) simultaneously influence purchase decision (Y).. Endorsement variable (X1) and brand awareness variable (X2) can explain variation of dependent variable of 33.9%. While the remaining 66.1% is influenced by other variables outside of this study.
PENGARUH BEBAN KERJA, SELF EFFICACY DAN MORAL REASONING AUDITOR TERHADAP KUALITAS AUDIT Sutarminingsih Sutarminingsih; Syaiful Hifni; Nor Hikmah
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.452

Abstract

This study aims to examine and analyze the effect of workload, self-efficacy and moral reasoning auditors on audit quality at the Provincial/District/City Inspectorate of South Kalimantan. The population in this study were all auditors working at the Inspectorate in South Kalimantan with a population of 183 (one hundred and eighty three) auditors. Sampling was done by using the purpose sampling method, amounting to 135 respondents. The primary data collection method used is the questionnaire method. The data were analyzed using multiple linear analysis techniques. The conclusion in this study uses Moderate Regression Analysis (MRA) with the help of the SPSS version 23 program. The results show that there is no significant effect of the auditor's workload variable on Audit Quality, there is a significant effect of the Auditor Self Efficacy variable on Audit Quality, not There is a significant effect of the Moral Reasoning Auditor variable on Audit Quality.
ANALISIS KUALITAS PRODUK DAN STRATEGI PEMASARAN SARANG BURUNG WALET DI KECAMATAN PELAIHARI KABUPATEN TANAH LAUT Adelina Whila; RR Siti Munawaroh
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.453

Abstract

This study aims to determine the quality of the product, in this case the quality of swallow nests, as well as to analyze the marketing strategy of swallow nests in Pelaihari District, Tanah Laut Regency. Moreover, the data were collected by conducting interviews with swallow nest entrepreneurs in Pelaihari District, Tanah Laut Regency from 2017-2021. By using purposive sampling, 6 of 23 swallow nest entrepreneurs were chosen as informants. The data then were analyzed descriptively and qualitatively through data reduction, data presentation and conclusion. The results showed that swallow nests are classified into high quality, medium quality and low quality. The quality, which is classified based on the colour, cleanliness, shape and humidity, of the swallow's nest, determines the price of the swallow's nest. The marketing strategy of swallow's nest in Pelaihari District uses a community system for sales channels, face-to-face for sales transactions, market prices become the benchmark for sales, and there is no determination of product availability.
PENGARUH CITRA MEREK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN DI CAFE (STUDI KASUS MAHASISWA JURUSAN MANAJEMEN ANGKATAN 2019 STIENAS BANJARMASIN) Mailiana Mailiana; Diana Hayati; Penta Lestarini Budiati
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.454

Abstract

This research aims to determine the influence of brand image and price on purchasing decisions at Cafés (Case Study of 2019 Management Department Students at STIENAS Banjarmasin). The research population was all students of the 2019 Management Department at STIENAS Banjarmasin, totaling 137 people. Criteria for students who have visited the café at least twice. The sample in this study was 35 respondents. Data analysis processing uses SPSS for Windows version 26 with multiple linear regression tests. The results of the research found that the calculated t value of the brand image variable was 3,360 > t table of 1,692 with a significance level of 0.002 < 0.05, so it can be interpreted that the brand image variable has a partially significant effect on purchasing decisions in cafés. The calculated t value of the price variable is 2.109 > t table of 1.692 with a significance level of 0.043 < 0.05 so it can be interpreted that the price variable has a partially significant effect on purchasing decisions at the Café. The Fcount value in this study is 14.262 when compared with the Ftable value of 3.28, so it can be seen that Fcount > Ftable (14.262 > 3.28) and it turns out that Ho is rejected and Ha is accepted. The conclusions of this research are (1) Brand Image partially has a significant influence on purchasing decisions at Cafes (Case Study of 2019 Management Department Students at STIENAS Banjarmasin). (2) Price partially has a significant effect on purchasing decisions at cafes (Case Study of 2019 Management Department Students at STIENAS Banjarmasin). (3) Brand Image and Price simultaneously have a significant influence on purchasing decisions at Cafes (Case Study of 2019 Management Department Students at STIENAS Banjarmasin).
EVALUASI ATAS SURAT PERMINTAAN PENJELASAN ATAS DATA DAN/ATAU KETERANGAN (SP2DK) YANG DITERIMA CV SURYA MANDIRI TAHUN 2023 hanifah hanifah; Rakhmi Ridhawati
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.455

Abstract

The purpose of this research is to determine the evaluation of CV. Surya Mandiri responses regarding Letter of Request for Explanation of Data and/or Information (SP2DK) Number: S-1035/P2DK/KPP.2910/2023 dated August 10 2023 issued by the Tax Service Office (KPP) Pratama Banjarmasin. The method used in this research is descriptive qualitative, with this method the author can find out the extent of the description of the response evaluation process to the Letter of Request for Explanation of Data and/or Information (SP2DK) received by CV. Surya Mandiri in 2023. The results of this research indicate that CV. Surya Mandiri has answered the Letter Requesting Explanation of Data and/or Information (SP2DK) accompanied by evidence, and KPP Pratama Banjarmasin stated that this was true by publishing the Minutes on September 22 2023, so that there is tax that still needs to be paid.

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