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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 286 Documents

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ANALISIS PENGARUH MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (STUDI PADA KARYAWAN PT BANK MEGA SYARIAH TBK CABANG BANJARMASIN) ahmad Julian Saputra; Ainah Ainah; Dewi Setiawati
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

This study aims to examine: (1) work motivation on job satisfaction (2) work motivation on performance (3) job satisfaction on employee performance. This research is quantitative using primary data, the population in this study are all employees of PT Bank Mega Syariah Indonesia Tbk Banjarmasin Branch. The sampling technique in this study used saturated sampling, which amounted to 30 respondents. The data collection method is carried out through a questionnaire distributed to employees of PT Bank Mega Syariah Tbk in 2023. The data obtained is then processed using the SPSS tool version 20. This analysis includes reliability test, validity test, statistical test through normality test, Ttest test and determinant coefficient (R2), and path analysis test. the results of research on work motivation affect job satisfaction, work motivation affects employee performance. Job satisfaction affects employee performance.

ANALISIS PENERAPAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PT BANK NEGARA INDONESIA (PERSERO) TBK KANTOR CABANG BANJARMASIN PERIODE 2017 - 2019 Enny Hardi; Pusvita Indria Mei Susilowati; Antonius Grivaldi Sondakh; Ridha Banu Rahman
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.v16i2.457

The purpose of this study is to analyze the implementation of Corporate Social Responsibility (CSR) at PT Bank Negara Indonesia (Persero) Tbk Banjarmasin Branch Office for 2017-2019 period. The Global Report Initiative (GRI) G4 was used in this research. This research was a qualitative research with descriptive analysis. The data were obtained from primary and secondary data sources. Data collection techniques used in research were in-depth interviews and literature study. The data analysis technique used was interactive model. The results of this research showed that PT Bank BNI (Persero) Tbk Banjarmasin Branch has recorded and reported the performance of CSR based on GRI G4 indicators in its annual report. The CSR program and CSR reporting disclosure of good and meet the criteria of GRI-G4. It was proved by evaluation or scoring based on these 3 indicators with a value Economic indicator of 84.6%, 65.5% Environment indicator and 76.6% Social Indicator.

PENGARUH SOSIALISASI PERPAJAKAN DAN KINERJA ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KPP MADYA BANJARMASIN Rara Gustiana; Ruslinda Agustina; Ellsa Noor Malinda
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.v16i2.458

The aim of the research is to empirically prove the influence of tax socialization and account representative performance on corporate taxpayer compliance at the Banjarmasin Intermediate KPP. The method used in this research is a quantitative method by distributing questionnaires to 100 corporate taxpayers at the Banjarmasin Intermediate KPP who were used as respondents using the SPSS Version 26.00 test tool. Partial and simultaneous conclusions about tax socialization and account representative performance on corporate taxpayer compliance at KPP Madya Banjarmasin.

PENGARUH KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN T-SHIRT MEREK GT MAN PADA KONSUMEN PT RICKY JAYA SAKTI BANJARMASIN Rika Sylvia; Rizki Amalia Afriana; Masitah Putri Yanti
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.v16i2.459

The aim of this research is to determine the influence of product quality on purchasing decisions for GT Man brand T-shirts. The type of research used was quantitative descriptive with a sample of 50 people. The data analysis technique uses multiple linear regression analysis. via the SPSS version 26 program. The results of this research show that product quality (performance, reliability, features, durability, suitability and design) partially has a significant effect on the decision to purchase GT Man T-shirts, namely performance obtained by the value Tcount > Ttable (1.722 > 1.681), reliability Tcount > Ttable (2.776 > 1.681), features obtained Tcount > Ttable (2.181 > 1.681), durability obtained Tcount > Ttable (1.823 > 1.681), suitability obtained Tcount > Ttable (2.239 > 1.681), and design The value obtained is Tcount > Ttable (2.953 > 1.681). Simultaneously, product quality (performance, reliability, features, durability, suitability and design) has a significant influence on the decision to purchase GT Man T-shirts with a value of Fcount > Ftable (10.237 > 2.31).

POTRET KONTRIBUSI PAJAK HOTEL TERHADAP PAJAK DAERAH KOTA BANJARMASIN M.Hafiz Sugiarto; Mellani Yuliastina; Isnawati Isnawati; Dessy Maulina; Mizan Ikhlasul
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.v16i2.460

Taxes received from hotel is one regional or local-own income sources. There was a positive trend and significant rise of this tax revenue during 2018-2022, despite it declined in 2020 due to lockdown and low rate of hotel occupancy. This research dissects and analyzes the contribution of this so-called hotel tax revenue in Banjarmasin city. This research uses quantitative data and quantitative descriptive method. It discovered that the realization and target of this tax revenue fluctuated during 2018-2022 and has a minor contribution to regional income. In general, during these five years, the hotel tax revenue contributed less than 10 percent to the regional or local-own income.

ANALISA PERILAKU KONSUMEN DALAM PENGGUNAAN E-MONEY (STUDI KASUS DUTAMALL BANJARMASIN) Sholikhah Sholikhah; Ni Nyoman Suarniki; Lusiana Pratiwi
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.v16i2.461

Implementasi Altman Z-Score, Springate, Zmijewski, Grover Dalam Mengevaluasi Going Concern Pada Emiten Sektor Transportasi Yang Terdaftar Di BEI Arafah, Niken Nurul; Maria, Evi
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 no.2 September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i2.506

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana metode prediksi kebangkrutan dapat mempengaruhi kelangsungan hidup dari suatu perusahaan sektor transportasi yang terdaftar di Bursa Efek Indonesia. Metode prediksi kebangkrutan yang digunakan adalah Altman Z-Score, Springate, Zmijewski, dan Grover. Penelitian ini merupakan jenis penelitian kuantitatif dengan pendekatan deskriptif. Dalam penelitian ini peneliti menggunakan teknik pengumpulan data khususnya teknik dokumentasi. Data sekunder berupa laporan keuangan publikasi dijadikan sebagai sumber data. Perhitungan dengan 4 metode atau model menunjukkan bahwa tingkat kebangkrutan perusahaan disebabkan oleh proporsi masing- masing metode yang berbeda.

PENGARUH PENGETAHUAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR RODA DUA PADA PEGAWAI PLN UPDK BARITO BANJARMASIN (Studi kasus pada PLN UPDK Barito Banjarmasin) Putri, Natasya Humaira; Gustiana, Rara
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 no.2 September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i2.507

The aim of the study was to empirically prove the effect of tax knowledge and tax and tax sanctions on taxpayer compliance in paying two-wheeled motor vehicle taxes in employees of the Banjarmasin PLN UPDK Barito. The method used in this study was a quantitative method by distributing questionnaires to 40 employees of the Banjarmasin PLN UPDK Barito who were used as respondents using the SPSS Version 26.00 test tool. The conclusion is that tax knowledge has a partial effect on taxpayer compliance, tax sanctions have no partial effect on taxpayer compliance, and tax knowledge and tax sanctions have a simultaneous effect on taxpayer compliance for employees of the Banjarmasin PLN UPDK Barito.

PENGARUH UKURAN PERUSAHAAN, DEBT TO EQUITY RATIO (DER) DAN RETURN ON ASSETS (ROA) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN Saputra, Indra; Andani, Mega; Sa'diah, Halimatus
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 no.2 September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i2.511

This study aims to empirically prove the effect of company size, Debt to Equty Ratio (DER), and Return On Assets (ROA) on earnings management in manufacturing companies in the food and beverage industry sub-sector listed on the Indonesia Stock Exchange in 2019-2022. The analysis method used in this study is to use multiple linear regression analysis methods using the SPSS Version 26 software statistical analysis tool. The conclusion of this study is that partially company size has no effect on earnings management, Debt to Equity Ratio (DER) affects earnings management and Return On Assets (ROA) has no effect on earnings management. While simultaneously company size, Debt to Assets Ratio (DAR), and Return On Assets (ROA) effect on earnings management.

PENGARUH ROA DAN NPM TERHADAP RETURN SAHAM Rahmayanti, Nida Putri; Yousida, Imawati; Indiraswari, Susmita Dian
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 no.2 September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i2.512

This research aims to examine the effect of return on assets (ROA), net profit margin (NPM) on stock returns listed in food and beverage companies listed on the IDX for the 2018-2021 period. The statistical tool used in this research is Eviews version 12. The research results show that ROA has an effect on stock returns, and NPM has no effect on stock returns.

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