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JURNAL EKONOMI
ISSN : 16935748     EISSN : 2623291X     DOI : -
Core Subject : Economy, Education,
Jurnal Ekonomi (JEKO) STIE Muhammadiyah Cilacap mempublikasikan artikel ilmiah yang memuat hasil penelitian dan pengabdian kepada masyarakat mengenai ilmu-ilmu ekonomi, manajemen dan akuntansi.
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Articles 100 Documents
PENGARUH KINERJA KEUANGAN, KEBIJAKAN HUTANG DAN PERTUMBUHAN POTENSIAL TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN BUMN DI BURSA EFEK INDONESIA TAHUN 2015-2017 Tri Nurindahyanti Yulian; Fuji Windya Sari; Aziz Zahari
JURNAL EKONOMI Vol. 9 No. 1 (2019): Jurnal Ekonomi - Februari 2019
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This Study aims at analizyng the ratio ROA, DAR and Growth through Dividend Policy in State Owned Enterprises (BUMN). In this case the researcher used financial statements data of the State Owned Enterprises (BUMN) registered Indonesian Stock Exchange and has been published. The researcher uses 12 from 20 State Owned Enterprises (BUMN) listed in Indonesian Stock Exchange in 2015-2017 by using purposive random sampling. Based on the analysis of the data, it can be concluded that the variables ROA influence through dividend policy, the variables DAR does not influence in dividend policy and the variables Growth does not influence in dividend policy. For investors who wants to invest should pay attention on financial performance level. For the company entity should pay attention on debt policy, because that’s variables has a high effect for sustainability of the company. For the next researcher should be able to measure by replacing or adding other variables for the maximize results. Keywords: ROA, DAR, Growth and Dividend Policy
PENGARUH AUDIT TENURE DAN PERGANTIAN AUDITOR TERHADAP AUDIT DELAY (Studi Kasus pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017) Kristanti Rahman; Iva Nur Afifah
JURNAL EKONOMI Vol. 9 No. 1 (2019): Jurnal Ekonomi - Februari 2019
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The accuracy of the company to publish finansial statements may delay experience caused by the length of the auditors in completing its audit work. Auditors perfom the audit tasks based on a Public Accountant Professional Standards (SPAP). Financial statements are very important for the company in making decisions and therefore the auditor must complete the audit on time. The study aims to knowing influencing of Audit Tenure (X1) and Auditor Turnover (X2) on Audit Delay (Y) and to knowing influencing of Audit Tenure (X1) and Auditor Turnover (X2) together on audit delay (Y). Data used in this reasearch are Manufacturing Business data in Basic Industry and Chemical Sectors on the Indonesian Stock Exchange (IDX) 2014-2017. The period of this research is for 4 years, started from 2014 until 2017 for was data of Manufacturing Business in Basic Industry and Chemical sectors on Indonesian Stock Exchange. The sampel selected by purposive sampling method. The type of data used is secondary data and total sample used in this research is 54 companies that have been selected based on predetermined criteria. Methods of data analysis used is multiple linear regression. The results of this research indicate that : 1. Audit tenure doesn’t affect audit delay. 2. Auditor turnover affects audit delay. 3. Audit tenure and auditor affects audit delay. Further research is recommended that can expand the research sample, add variables and extend the periodde of research. Keywords : Audit Tenure, Auditor Turnover, and Audit Delay.
PENGARUH KEBIJAKAN HUTANG, RETURN ON EQUITY, NET PROFIT MARGIN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015 – 2017 Kristanti Rahman; Fakhrudin
JURNAL EKONOMI Vol. 9 No. 2 (2019): Jurnal Ekonomi - Agustus 2019
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Fakhrudin, Accounting Study Program Bachelor Program, STIE Muhammadiyah Cilacap Effect of Debt Policy, Return On Equity, Net Profit Margin on Company Value in Manufacturing Companies Listed in BEI 2015 - 2017. This research was conducted with the aim to determine the effect of Debt Policy, Return On Equity, Net Profit Margin on Company Value. The data used in this study is the data of Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX). The period used in this study is 3 years, starting from 2015 to 2017 in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX). The sample selection technique uses a purposive sampling method. The type of data used is secondary data and the total sample used in this study is 64 companies that have been selected based on predetermined criteria. The data analysis method used is multiple linear regression analysis. The results showed that: 1. Debt policy has no effect on Company Value 2. Return On Equity affects Company Value 3. Net Profit Margin has no effect on Company Value. Future studies are suggested to be able to expand the research sample and add variables. Keywords: Debt Policy, Return On Equity (ROE), Net Profit Margin (NPM)
PENGARUH KEBIJAKAN DIVIDEN, PERTUMBUHAN PERUSAHAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP KEBIJAKAN HUTANG (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Kosmetik dan Keperluan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia 2013-2018): kris Kristanti Rahman; Febriana Respati Anindita; Febriana Respati Anindita
JURNAL EKONOMI Vol. 10 No. 1 (2020): Jurnal Ekonomi - Februari 2020
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The purpose of every company management is to maximize the prosperity of the owner of the company. In realizing these goals often a company faces various problems, including three main problems that are interrelated with one another. These problems include investment decisions, funding policies, and policies in determining how much dividend the company must distribute to shareholders.The funding policy is one of the most important policies for the company because it involves obtaining sources of funds for the company’s operational activities. The research aimed to knowing influencing of Dividend Payout Ratio (X1), Company Growth (X2), Sales Growth (X3) on Debt Policy. Data used in this reasearch are ManufacturingCompanies in the Cosmetics and Household. The period of this research is for 6 years, started from 2013 until 2018 for was data of Manufacturing Companies in the Cosmetics and Household. The sampel selected by purposive sampling method. The type of data used is secondary data and total sample used in this research is 24 companies that have been selected based on predetermined criteria. Methods of data analysis used is multiple linear regression. The results of this research indicate that : 1. Dividen Payout Ratio affect Debt Policy. Company Growthdoesn’t affects Debt Policy . 3. Sales Growth doesn’t affects Debt Policy. Further research is recommended that can expand the research sample, add variables and extend the periodde of research.
PENGARUH KEPEMILIKAN PUBIK DAN GROWTH OPPORTUNITY TERHADAP KONSERVATISME AKUNTANSI Rokhmah Agus C
JURNAL EKONOMI Vol. 10 No. 1 (2020): Jurnal Ekonomi - Februari 2020
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The research aimed to knowing influencing of Public Ownership and Growth Opportunity on Acconting Conservatism and to knowing influencing of Public Ownership and Growth Opportunity together on Acconting Conservatism. Data used in this reasearch are Manufacturing Business data in Basic Industry and Chemical Sectors on the Indonesian Stock Exchange. The period of this research is for 3 years, started from 2016 until 2018 for was data of Manufacturing Business in Basic Industry and Chemical sectors on Indonesian Stock Exchange. The sampel selected by purposive sampling method. The type of data used is secondary data and total sample used in this research is 10 companies that have been selected based on predetermined criteria. Methods of data analysis used is multiple linear regression. The results of this research indicate that : 1. Public ownership affect accounting conservatism. 2. Growth opportunity doesn’t affects accounting conservatism. 3. Public ownership and growth opportunity affects accounting conservatism. Further research is recommended that can expand the research sample, add variables and extend the periodde of research. Keywords : Public Ownership, Growth Opportunity, and Accounting Conservatism
TINJAUAN TEORITIS KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DARI PERSPEKTIF THEORY OF PLANNED BEHAVIOR Rahayu Anggraeni; Kristanti Rahman
JURNAL EKONOMI Vol. 9 No. 1 (2019): Jurnal Ekonomi - Februari 2019
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ABSTRACT The aims of this research are to analyze (1) The effect of behavioral belief toward attitude, (2) The effect of normative belief toward subjective norm (3) The effect of control belief toward perceived behavioral control (4) The effect of attitude on taxpayer's intention toward compliance, (5) The effect of subjective norm on taxpayer's intention toward compliance, (6) The effect of perceived behavioral control on taxpayer's intention toward compliance, (7) The effect of taxpayer's intention toward compliance on mediate attitude, subjective norm and perceived behavioral control toward vehicle taxpayer compliance. The hypotheses of this research are: (1) Behavioral belief has a significant effect toward attitude, (2) Normative belief has a significant effect toward subjective norm, (3) Control belief has a significant effect toward perceived behavior control (4) Attitude has a significant effect toward taxpayer's intention toward compliance, (5) Subjective norms has a significant effect toward taxpayer's intention toward compliance, (6) Perceived behavior control has a significant effect on taxpayer's intention toward compliance, (7) Taxpayer's intention toward compilance on mediate attitude, subjective norm and perceived behavioral control has a significant effect toward vehicle taxpayer compliance. Keywords: Behavioral Belief, Normative Belief, Control Belief, Attitude, Subjective Norm, Perceived Behavioral Control, Taxpayer Intention toward Compliance, Motor Vehicle Tax Compliance, Theory of Planned Behavior.
ANALISIS PENGARUH KUALITAS PRODUK, PROMOSI, DAN TENAGA PENJUAL TERHADAP KEPUTUSAN PEMBELIAN PRODUK KOSMETIK IMPORT ORIFLAME DI SPO 1507 Hasibuan, Reza Rahmadi
JURNAL EKONOMI Vol. 11 No. 2 (2021): Jurnal Ekonomi - Agustus 2021
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The purpose of this study to examine the influence of analysis of effect of quality products, promotions and seller performance to decision of purchase of import oriflame cosmetic products in SPO 1507. The results obtained show that the quality of product has a significant effect on purchasing decisions, this can be proven by the sig value. count smaller than 0.05 ie 0.013 <0.05. Promotion has a significant effect on purchasing decision, this can be proven with sig value. count smaller than 0.05 ie 0.017 <0.05. Salespeople have no significant effect on purchasing decisions, this can be proven by the sig value. the count is greater than 0.05 ie 0.145> 0.05. The quality of prodak, promotion and salespeople has a proportion of influence on the purchase decision of 26% while the remaining 74% is influenced by other variables that are not in the linear regression model. Keywords: prodak quality, promotion, salesman and purchase decision.
ANALISIS PENGARUH DANA ZAKAT, INDEKS PEMBANGUNAN MANUSIA, DAN KEMISKINAN TERHADAP LAJU PERTUMBUHAN EKONOMI JAWA BARAT DENGAN PENDAPATAN PERKAPITA SEBAGAI VARIABEL INTERVENING PERIODE TAHUN 2014-2019 Widya Permatasari
JURNAL EKONOMI Vol. 11 No. 2 (2021): Jurnal Ekonomi - Agustus 2021
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This study aims to determine the effect of zakat funds, human development index, and poverty on the economic growth rate of west java with percapita income as an intervening variable for the 2014-2019 period. This research is quantitative research with a sample of 27 provinces in west java and ovtained 125 data in the 2014-2019 observation period. Based on the results pf the test conducted, it shows that the zakat variable was has a positive and significant effect on economic growt. The Human Development Index has a positive anad significabt effect on economic growth. The poverty variable has a negative and significant effect on economic growth. Per capita income variable has a positive and significant effect on economic growth. The zakat variable has a positive and significant effect on per capita income. The human development index variable has a positive effect on per capita income. Poverty variable has a negative and insignificant effect on per capita income. Keywords: Dana zakat, Indeks Pembangunan Manusia, Kemiskinan, Pertumbuhan Ekonomi, Pendapatan Perkapita.
PENGARUH RETURN ON ASSET (ROA), PERTUMBUHAN ASET, DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN (Studi Kasus pada PT. Indofood Sukses Makmur Tbk Tahun 2016 – 2019) Sovia Tunisa; Esih Jayanti; Zamroni
JURNAL EKONOMI Vol. 11 No. 2 (2021): Jurnal Ekonomi - Agustus 2021
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This study aims to test the Return on Asset (X1), Asset Growth (X2), Sales Growth (X3) against the Value Of The Company (Y) in the PT. Indofood Sukses Makmur Tbk. The sample in this study were 48 months financial statements listed on BEI in the period 2016-2019. The result in study were collected through secondary data that was processed and analysed using multiple regression analysis. The method used in this research Purposive Sampling technique. Test the quality of the data used in this study is descriptive statistics. To test the hypotesis in this study using the t-test and f-test. The result of this research data indicate return on asset it shows that has an influence value of the company in PT. Indofood Sukses Makmur Tbk with a significance value 0,000 which means variable ROA has a positive and significant effect to value of the company. For asset growth and sales growth with a significance value 0,024 and 0,000 respectively which means variable asset growth, and sales growth has a positive and significant effect to value of the company. For simulateneous testing, all variables have a significant effect on 0,000. respectively which means variable asset growth, and sales growth has a positive and significant effect to value of the company. Keywords : Return on Asset, Asset Growth, Sales Growth and Value Of The company.
DETERMINAN TIMLINESS OF FINANCIAL REPORTING (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI) Rahman, Kristanti; Anggraeni, Rahayu
JURNAL EKONOMI Vol. 11 No. 2 (2021): Jurnal Ekonomi - Agustus 2021
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This research aimed to analysis the factors Influencing Timeliness of Delivery Financial Reporting. Variables that are used in this study are the profitability, liquidity, and audit opinion. The data that is used in this study was manufactur company sub-sectors of food and beverages listed in Indonesia Stock Exchange. This period of this study was 6 years, started from 2015 until 2020 for was manufactur company sub-sectors of food and beverages listed in Indonesia Stock Exchange. The sampel was selected by means of the purposive sampling technique. The type of data used is secondary data and the total sample used in this study was 60 companies (10 companies x 6 years of observations) that have been selected based on criteria that have been determined. Methods of data analysis used is logistic regression analysis. The result of this study showed that profitability and audit opinion significant factors influencing timeliness of delivery financial reporting. While the liquidity does not factors Influencing Timeliness of Delivery Financial Reporting. Further research is recommended that can expand the research sample, add variables, and extend the period of study. Keywords : Profitability, Liquidity, Audit Opinion and Timeliness

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