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INDONESIA
JURNAL EKONOMI
Published by STIE Muhammadiyah Cilacap
ISSN : 16935748     EISSN : 2623291X     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
Jurnal Ekonomi (JEKO) STIE Muhammadiyah Cilacap mempublikasikan artikel ilmiah yang memuat hasil penelitian dan pengabdian kepada masyarakat mengenai ilmu-ilmu ekonomi, manajemen dan akuntansi.
Arjuna Subject : -
Articles 114 Documents
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PENERAPAN PSAK NO.105 ATAS SISTEM PEMBIAYAAN SYARIAH MUDHARABAH (STUDI KASUS PADA KSPPS BMT AHSAN BAROKAH MADANI CILACAP) Wignyo Mudiharso; Tri Nurindahyanti Yulian; Kinasih Rahma Dea
JURNAL EKONOMI Vol. 12 No. 2 (2022): JURNAL EKONOMI - AGUSTUS 2022
Publisher : JURNAL EKONOMI

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This study aims to determine whether the application of transaction accounting in mudharabah financing applied by KSPPS BMT Ahsan Barokah Madani Cilacap is in accordance with PSAK No. 105. This research was conducted in KSPPS BMT Ahsan Barokah Madani Cilacap. The techniques of collecting the date carried by interviews, observations, documentation and literature by review using qualitative descriptive analysis methode it is to describe the application of PSAK No.105 on the mudharabah sharia financing system in KSPPS BMT Ahsan Barokah Madani. The results of this study indicate that: The application of PSAK No.105 On the Mudharabah Financing System in KSPPS BMT Ahsan Barokah Madani, especially in the accounting implementation of the mudharabah sharia financing system, it is in accordance with PSAK No.105. Keywords: Application of PSAK 105, Sharia Financing, Mudharabah Financing
PENGARUH PROFITABILITAS, LEVERAGE, STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA Mar’ah, Saadatul; Damayanti
JURNAL EKONOMI Vol. 13 No. 1 (2023): Jurnal Ekonomi - Februari 2023
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The research conducted aims to prove the effect of profitability, leverage, capital structure and company size on company value in automotive companies listed on the Indonesia Stock Exchange. The population used in the research was conducted using automotive companies listed on the Indonesian Stock Exchange. The sample selection technique uses purposive sampling. The sample used in this research is automotive companies listed on the Indonesia Stock Exchange in 2017-2021, with a sample of 12 companies. Data analysis technique using multiple linear regression analysis. The results of the research conducted show that the independent variables of profitability and leverage have no significant positive effect on company value in automotive companies listed on the Indonesia Stock Exchange. Meanwhile, the independent variables of capital structure and company size have no significant negative effect on firm value in automotive companies listed on the Indonesia Stock Exchange. The value of Adjusted R2 is 0.057%, or this means that the independent variables namely profitability, leverage, capital structure, and company size in this regression are able to explain the dependent variable, namely firm value of 5.7% while the remaining 94.3% is explained by the variable others that were not examined in this study.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INDEKS LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Putri, Dhika Aryana; Suryandani, Wulan
JURNAL EKONOMI Vol. 13 No. 1 (2023): Jurnal Ekonomi - Februari 2023
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Abstract

This study aims to analyze the effect of Investment Decisions, Funding Decisions, Dividend Policy, And Profitability on the value of LQ 45 Index companies listed on the Indonesia Stock Exchange. The population of this study is LQ 45 companies listed on the IDX for the 2017-2021 period, with a sample of 15 companies and a total of 75 observations. The type of data used is company secondary data. The sampling technique used purposive sampling technique. Data analisysis using multiple linier analysis with the help of IMB SPSS Statistics. The results of the study show that investment decisions have no significant positive effect on firm value, funding decisions have no significant positive effect on firm value, dividend policy has no significant positive effect on firm value, and profitability has a significant positive effect on firm value. The results of the coefficient of determination show a value of 0,461, which means that the variables of investment decisions, funding decisions, dividend policies, and profitability are able to explain the variable firm value of 46,1% while the remaining 53,9% is explained by other factors outside the research model conducted.
PENGARUH NILAI PELANGGAN, KOMUNIKASI DAN PROMOSI TERHADAP KEPUASAN PELANGGAN PADA PENGGUNA JASA TRANSPORTASI ONLINE GOJEK Esih Jayanti; Ramadhani, Millenia Rizky; Werdiasih, Rustina Dewi
JURNAL EKONOMI Vol. 13 No. 1 (2023): Jurnal Ekonomi - Februari 2023
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This study aims to examine and analyze the Influence of Customer Value (X1), Communication (X2), Promotion (X3) to Customer Satisfaction (Y) on Gojek Online Transportasi Servise Users. Data was collected by distributing questionnaires to 120 Gojek Online Transportation Service Users. The sampling technique in this study used random sampling. The data analysis techniques used include validity test, reliability test, MSI test (Successive Interval Method), classical assumption test includes normality test, multicollinearity test and heteroscedasticity test, multiple linear regression analysis, hypothesis testing includes t test and F test, coefficient analysis determination (R²). The results of the analysis show that the Customer Value has no effect to Customer Satisfaction on Gojek Online Transportation Servise Users with tcount < ttable (1.678 < 1.981) and significance value = 0.096 > 0.05. Communication has a positive effect to Customer Satisfaction on Gojek Online Transportation Servise Users with tcount > ttable (3.289 > 1.981) and significance value = 0.001 < 0.05. Promotion has no effect to Customer Satisfaction on Gojek Online Transportation Servise Users with tcount < ttable (-0,493 < 1.981) and significance value = 0.693 > 0.05. Customer Value, Communication and Promotion simultaneously have a positive effect to Customer Satisfaction on Gojek Online Transportation Servise Users with Fcount > Ftable (6.902 > 2.68) and significance value = 0.000 < 0.05.
TIME BUDGET PRESSURE, KOMPETENSI DAN INDEPENDENSI TERHADAP AUDITOR PERFORMENT Rahman, Kristanti; Anggraeni, Rahayu
JURNAL EKONOMI Vol. 13 No. 1 (2023): Jurnal Ekonomi - Februari 2023
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This study aims to determine the effect of Time Budget Pressure, Kompetensi Dan Independensi Terhadap Auditor Performent. The data used is primary data obtained by distributing questionnaires to KAP (Public Accounting Firm) in DKI Jakarta. The number of samples in this study amounted to 80. Data analysis in this study used Multiple Regression analysis and MRA (Moderating Regression Analysis). The results showed that 1) Time Budget Pressure affects Auditor Performance, 2) Competence affects Auditor Performance, 3) independence affects Auditor Performance.
PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT UMUM UNIVERSITAS MUHAMMADIYAH CIREBON Surono, Surono; Indriyani, Rinni; Ciptaningsing, Rokhmah Agus; Muzayyanah, Muzayyanah
JURNAL EKONOMI Vol. 13 No. 1 (2023): Jurnal Ekonomi - Februari 2023
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Activity Based Costing method is a method for determining production costs to provide precise and accurate information. This study aims to determine the rate of inpatient services that have been applied by the General Hospital of the Muhammadiyah University of Cirebon and compared with the Activity Based Costing (ABC) method. The data source used is primary data, namely data obtained by direct observation at the Muhammadiyah University Hospital Cirebon and conducting direct interviews with the management and a number of personnel who are related to this research. The data analysis technique that uses in this thesis is by using Activity Based Costing method in determining the tariff for inpatient services at the Muhammadiyah University Hospital Cirebon. The results of the calculation of the activity based costing method at the Muhammadiyah University Hospital Cirebon are: for VIP class Rp.728.953, class I Rp. 427,876, class II Rp. 425,790, and class III Rp. 371,810. The difference between the traditional method and the activity based costing method in the VIP class is a difference of Rp. 328,953, class I Rp. 152.876, class II Rp. 275,790, and class III Rp. 271,810.
PENGARUH KUALITAS PRODUK, PENETAPAN HARGA DAN DESAIN PRODUK TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR HONDA DI KECAMATAN REMBANG Dwi Anggara Putra; Damayanti
JURNAL EKONOMI Vol. 13 No. 2 (2023): Jurnal Ekonomi - Agustus 2023
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The purpose of this study was to prove the effect of product quality, pricing, and product design on purchasing decisions for Honda motorbikes in Rembang District. The population of this study is the people in the Rembang District who use Honda motorcycles. The sampling technique used convenience random sampling with a sample of 100 respondents. The data analysis technique uses multiple linear regression analysis with SPSS 24 tools in data processing. The results of the study prove that the variables of product quality, pricing, and product design have a significant positive effect on purchasing decisions for Honda motorcycles in Rembang District. The results of the determination test showed that the variables of product quality, pricing and product design were able to influence purchasing decisions by 82.9% while the remaining 17.1% were influenced by other variables outside of this study.
PENGARUH TINGKAT KESEHATAN BANK (METODE RGEC) DAN ZAKAT PERFORMANCE TERHADAP NILAI PERUSAHAAN BANK UMUM SYARIAH Kristanto, Eri; Faizun Khoerul Anam
JURNAL EKONOMI Vol. 13 No. 2 (2023): Jurnal Ekonomi - Agustus 2023
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The purpose of this research is to examine the relationship between Non performing Financing (NPF), Financing to Deposit Ratio (FDR), Good Corporate Governance (GCG), Return on Assets (ROA), Capital Adequacy Ratio (CAR), and Zakat Performance Ratio (ZPR) on Firm Value Sharia Commercial Banks in 2017-2021. The population of this research is Islamic Commercial Bank with sampling technique used purposive sampling, and obtained 11 Islamic Commercial Banks. The data analysis technique used was multiple linear regression analysis. The results of this study indicate that NPF, ROA, and CAR have an effect on firm value, and FDR, GCG, and ZPR have no effect on firm value.
PENGARUH BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO), NON PERFORMING LOAN (NPL) DAN NET INTEREST MARGIN (NIM) TERHADAP PROFITABILITAS PADA BANK UMUM KEGIATAN USAHA (BUKU) 4 PERIODE 2018-2022 Nur Asih Triatmaja; Dian Putri Kesumastuti; Alean Kistiani Hegy Suryana
JURNAL EKONOMI Vol. 13 No. 2 (2023): Jurnal Ekonomi - Agustus 2023
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This study aims to analyze the significance of the effect of the BOPO, NPL and NIM ratios partially on profitability at Commercial Banks for Business Activities (BUKU) 4 Period 2018-2022. The population in this study is Commercial Bank Business Activities (BUKU) 4. The sampling technique uses saturated sampling method. The data used in this study is secondary data obtained from published financial reports at the Financial Services Authority (OJK). The data analysis model uses the Multiple Linear Regression Analysis Model, while the data analysis technique uses the F Test, The Coefficient of Determination (R²) and the t Test. The results of the analysis and discussion show that the variable Operating Income Operating Costs (BOPO) partially has a significant effect on Profitability, Non Performing Loan (NPL) variables partially has a significant effect on Profitability, while the Net Interest Margin (NIM) variable partially has a significant effect on Profitability in Commercial Bank Business Activities (BUKU) 4 Period 2018-2012.
PENGARUH KUALITAS PELAYANAN, KUALITAS PRODUK, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN DI TOSERBA YOGYA MAJENANG (Studi Kasus pada Konsumen Toserba Yogya Majenang) Supriyanto; Esih Jayanti; Zamroni
JURNAL EKONOMI Vol. 13 No. 2 (2023): Jurnal Ekonomi - Agustus 2023
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This study aims to determine the effect of service quality, product quality, and price on purchasing decisions at the Yogya Majenang Department Store. The method used in this study using quantitative methods with the sample used in this study as many as 100 people. The analysis techniques used include validity test, reliability test, MSI (Method Succesive Interval), and classical assumption test which includes normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis test, and statistical test which includes T test, F test and test the analysis of the coefficient of determination (R2).Based on the results of the analysis obtained that service quality has no significant effect on purchasing decisions, this is indicated by the tcount value of service quality of 0.656 < ttable 1.985 or in other words H1 is rejected and H0 is accepted, while product quality has a significant effect on purchasing decisions with a tcount value of product quality. of 6.432 > ttable 1.985 or in other words H2 is accepted and H0 is rejected, and the price also has a significant effect on purchasing decisions with a t-value of 10,442 > ttable 1.985 in other words stating that H3 is accepted and H0 is rejected. In testing the four variables simultaneously service quality, product quality and price have a significant effect on purchasing decisions. This is indicated by the value of the F test which produces an fcount value of 132.870 > ftable 3.09 in other words stating that H4 is accepted and H0 is rejected.

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