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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 PENERAPAN TARIF EFEKTIF RATA-RATA (TER) TERHADAP PEMOTONGAN PAJAK PENGHASILAN PASAL 21 KARYAWAN TETAP (STUDI KASUS PADA PT CDS) hanifah, hanifah; Hayati, Nor
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.v17i2.513

The purpose of this study is to determine the impact of the implementation of the Average Effective Rate (TER) on the withholding of income tax article 21 of permanent employees at PT. CDS. The method used in this study is qualitative descriptive, with this method the author can find out the extent of the income tax withholding article 21 of PT. CDS before and after the implementation of the Average Effective Rate (TER). The results of this study show that after using the Average Effective Rate (TER) from January to June 2024, PT. CDS made a deduction of IDR 5,369,000, but the use of the Average Effective Rate (TER) can cause overpayment of taxes.

PENGARUH KOMPENSASI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PT MEAD JOHNSON INDONESIA- CABANG BANJARBARU ridhawati, rakhmi; Utami, Wahyuni Tri
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.v17i2.515

His research aims to empirically proved the influence of compensation and work motivation on employee performance at PT Mead Johnson Indonesia- Banjarbaru branch. The research method used quantitative method, and data collection is carried out through questionnaires distributed directly to respondents with a total of 95 employees from several parts of the company. This study used statistical analysis tools SPSS 26.00 software. The results of the study indicated that compensation has a negative effect on employee performance at PT Mead Johnson Indonesia- Banjarbaru branch, while work motivation does not affect employee performance at PT Mead Johnson Indonesia- Banjarbaru branch. The adjusted R square value is 0.767, which indicates that the dependent variable, namely employee performance, can affect the independent variables, namely compensation and work motivation by 76.7% and the remaining 23.3% is influenced by other variables not mentioned in this study

Analisis Uang Beredar Sebagai Katalisator Antara Kemiskinan Dan Peningkatan Ipm Tahun 2011-2023 Di Indonesia Oktania, Ainur; Silfani, Dwi; Sitohang, Gresia Septina; Situmorang, Frandika; Akbar, Muhammad Aldi
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.v17i2.521

This study aims to analyze the direct and indirect effects of the percentage of poverty and money supply (M1) on the Human Development Index (HDI) in Indonesia using the path analysis method on time series data for the period 2011-2023. The independent variables analyzed are the percentage of poverty and money supply, while HDI is the dependent variable. The data used was obtained from the Central Bureau of Statistics (BPS) and related official government publications. To ensure the validity of the model, classical assumption tests were conducted, including normality, autocorrelation, and heteroscedasticity tests. The results of the analysis show that poverty percentage has a significant negative effect on HDI, both directly and through money supply, while money supply has a significant positive effect on HDI. These findings indicate that poverty reduction and efficient money supply management are crucial to improving the quality of human development in Indonesia. The proposed policy implications include the implementation of more integrated fiscal and monetary policies to promote inclusive and sustainable economic growth.

PENGARUH CURRENT RATIO, RETURN ON EQUITY, DAN DEBT TO EQUITY RATIO TERHADAP NET PROFIT MARGIN PADA INDUSTRI TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018 – 2022 Khairunnisa, Khairunnisa; Saputra, Akhmad Julian; Setiawati, Dewi
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.v17i2.555

This study aims to test: analyze the effect of Current Ratio, Return On Equity, Debt to Equity Ratio on Net Profit Margin in the Transportation Industry Listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 Period. The population of the study consists of 16 companies in the transportation industry listed on the IDX during the same period. The results of this study indicate that Current Ratio and Return On Equity have a significant partial effect on the Net Profit Margin variable, while Debt to Equity Ratio has no effect on Net Profit Margin.

ANALISIS PERBEDAAN HARGA SAHAM INDUSTRI HOTEL SEBELUM DAN SESUDAH PANDEMI COVID-19 PADA BURSA EFEK INDONESIA PERIODE 2019-2022 Abnaina, Elma; Ariza, A. Frisa; Falah, Falah
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.v17i2.557

This study aims to test whether there are differences in the hotel industry's stock prices from the impact before and during the Covid-19 pandemic on the Indonesian Stock Exchange for the 2019-2022 period. The population of all stock prices consisting of 35 companies in the hotel industry sector are listed on the Indonesia Stock Exchange. The sample in this study closing price averaged daily, consisting of 48 samples with observations from 4 sector companies according to the criteria for the hotel industry listed on the Indonesia Stock Exchange in 2019 – 2022. This study used a paired sample t-test method. The results of the study show that there is a difference in the average value of the hotel industry stock price variable before and after the Covid-19 pandemic. The results show that there was a change during the Covid-19 pandemic with a Sig.(2tailed) value of 0.000, meaning it is less than 0.05, then Ho is rejected and H1 is accepted. That there is a significant difference between the results of the hotel industry stock prices before and after the Covid-19 pandemic.

PENGARUH KNOWLEDGE MANAGEMENT TERHADAP SUSTAINABILITY PERFORMANCE PRODUSEN SASIRANGAN DI KOTA BANJARMASIN DAN SEKITARNYA DENGAN GREEN INNOVATION SEBAGAI MEDIASI Maryana, Ferra; Erwansyah, Ferli
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.v17i2.558

This study aims to give empirical evidence about Research result prove that knowledge management have effect on sustainability performance, and green innovation give mediation effect on the relationship between knowledge management and sustainability performance. This study uses a quantitative method that empirically tests the influence of knowledge management on the sustainability performance of sasirangan producers in Banjarmasin and its surroundings with green innovation as a mediator. The results of the study prove that knowledge management has an effect on sustainability performance, and green innovation can mediate the influence of knowledge management on sustainability performance.

ANALISIS KONTRIBUSI PENDAPATAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA BANJARMASIN Yamin, Irfan; Yuliastina, Mellani; Fatimah, Fatimah
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.v17i2.559

The primary objective of this research is to examine the role that parking taxes play in the Regional Original Revenue of Banjarmasin City. From 2019 to 2023, this research used data from Banjarmasin City's parking tax revenue realizations and Regional Original Revenue. Descriptive data analysis is the method used for analyzing the data. According to the study's findings, the variable of parking tax income is positively and significantly related to Regional Original income Banjarmasin City. The increase in the Regional Original income Banjarmasin City is directly proportional to the increase in the parking tax income. Throughout the study period, parking taxes contributed an average of 1,91% of Regional Original Revenue in Banjarmasin City.

ANALISIS KUALITAS PELAYANAN DAN PROMOSI DALAM MENINGKATKAN KEPUTUSAN PEMBELIAN KOMODITI HANDPHONE PADA PT AKULAKU FINANCE INDONESIA (STUDI KASUS PADA GADGETMART BANJARMASIN) Saputra, M. Riffly Anugrah; Noor, Masrani; Suarniki, Ni Nyoman
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.v17i2.560

This study aims to analyze the quality of service and promotion in increasing purchasing decisions for mobile phone commodities at PT Akulaku Finance Indonesia (Case Study at Gadgetmart Banjarmasin). This research method is a descriptive quantitative method. The population in this study were the community who provided services at PT Akulaku Finance Indonesia Banjarmasin from May 2023 to April 2024 totaling 240 people. This research is a case study at Gadgetmart Banjarmasin. The results of this study indicate that PT Akulaku Finance Indonesia in Banjarmasin strives to provide services that are as promised, reliable, accurate, and consistent. However, consumers still face obstacles to slow credit processes due to system and network disruptions. In terms of service dimensions, the company shows responsiveness by handling customer complaints quickly and responsively, and guaranteeing service through employee competence, politeness, and trust. In addition, the company also shows genuine concern for consumer needs and tries to understand their desires. Tangible dimensions, the advantages of physical facilities and good equipment support quality service to consumers. The performance of PT Akulaku Finance Indonesia Banjarmasin's promotional media is assessed from the effectiveness of delivering promotional messages to consumers. The company uses various promotional media such as billboards, banners, brochures, banners, digital ads, social media, and merchandise. Promotions are carried out according to the deadline and duration of the program that has been set. In terms of frequency, the company actively carries out promotions through various media with planned quantities to reach the target market.

PENGARUH ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Sudiarto, Edi; Badriyah, Lailatul; Deccasari, Dwi Danesty
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.v17i2.561

This study aims to analyze the influence of Economic Value Added (EVA) and Market Value Added (MVA) on Stock Returns in LQ-45 companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2020 period. The research employs a quantitative approach using multiple linear regression methods to examine the relationship between corporate financial performance and stock returns, particularly amid the impact of the COVID-19 pandemic on the capital market. The findings indicate that EVA has a negative and insignificant effect on stock returns, suggesting that economic value-added performance does not always reflect investment decisions in the stock market. In contrast, MVA has a positive and significant effect on stock returns, highlighting that higher market value positively influences investor confidence. Simultaneously, EVA and MVA were found to have an impact on stock returns with varying levels of significance. This study updates previous research by focusing on the COVID-19 pandemic period, which affected the global economy and capital market activities. The results of this research are expected to serve as a reference for investors and corporate management in optimizing financial strategies and enhancing investment attractiveness in the capital market.

BAURAN PROMOSI DALAM MENINGKATKAN PENJUALAN SEPEDA MOTOR HONDA: STUDI KASUS DEALER PT TRIO MOTOR MARTADINATA Sylvia, Rika; Hairunnisa, Hairunnisa
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.v17i2.562

This study aims to analyze the effectiveness of the promotional mix in increasing Honda motorcycle sales at PT. Trio Motor Martadinata. The promotional mix comprises five main elements: advertising, sales promotion, personal selling, public relations, and direct marketing. The research method used is quantitative descriptive with a sample of 111 respondents who are dealer customers. The results of the study indicate that all elements of the promotional mix have a significant influence on consumer purchasing decisions. In particular, advertising and sales promotion have proven effective in attracting consumer attention, while personal selling also contributes positively to purchasing decisions. However, public relations and direct marketing activities need to be improved to strengthen the company's image and consumer engagement. Thus, this study recommends that PT. Trio Motor Martadinata strengthens existing promotional strategies, improves training for sales staff, and is more active in social activities and utilizing digital media to achieve better marketing goals.

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