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INDONESIA
IKRA-ITH EKONOMIKA
Published by Universitas Persada Indonesia YAI
ISSN : 26544946     EISSN : 26547538     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
This scientific journal of IKRA-ITH Ekonomiika is a Scientific Journal for the publication of economic papers published by the YAI University Persada Indonesia Research and Community Service Institute. This scientific journal is a means of pouring ideas and lecturer papers working in the field of economics for management, accounting, marketing, entrepreneurship and development studies. Hopefully the presence of this scientific journal can help in the development and dissemination of ideas, ideas, activities and follow-up in the economic field.
Arjuna Subject : -
Articles 1,137 Documents
 109   110   111   112   113 
Al-Amanah as a Managerial Catalyst for Microenterprise Development: Evidence from Salsabel Homestay Syahril Jumadil Awal; Kamiruddin Kamiruddin; Munawarah Munawarah
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i2.6987

Abstract

This study examines the implementation of Al-Amanah as a managerial foundation in the development of Salsabel Homestay, a microenterprise in Bone Regency, Indonesia. Using a qualitative case study approach, data were collected through observation, interviews, and documentation involving the owner, employees, and customers. The findings indicate that Al-Amanah is reflected in leadership, decision-making, responsibility, and customer service practices. Its implementation enhances employee commitment, customer trust, service quality, and business reputation. The study concludes that Al-Amanah functions as both an ethical value and a strategic managerial principle that supports sustainable microenterprise growth and organizational effectiveness.
PENGARUH PAJAK REKLAME, PAJAK HIBURAN, DAN PAJAK HOTEL TERHADAP PAD DAERAH KHUSUS JAKARTA PERIODE 2020-2024 Anastasia Putri Yudiana; Narti Eka Putri
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i2.6991

Abstract

Pendapatan Asli Daerah (PAD) merupakan indikator penting dalam menilai kemandirian fiskal suatu daerah, di mana pajak daerah menjadi sumber utama penerimaannya, termasuk Pajak Reklame, Pajak Hiburan, dan Pajak Hotel. Penelitian ini bertujuan untuk menganalisis pengaruh Pajak Reklame, Pajak Hiburan, dan Pajak Hotel terhadap Pendapatan Asli Daerah (PAD) Provinsi Daerah Khusus Jakarta periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif dan data sekunder yang diperoleh dari Pejabat Pengelola Informasi dan Dokumentasi (PPID) Provinsi Daerah Khusus Jakarta dan Bapenda Daerah Khusus Jakarta. Metode analisis yang digunakan adalah uji statistik deskriptif, uji normalitas, dan uji analisis korelasi Spearman’s (Rho). Hasil penelitian menunjukkan bahwa Pajak Reklame berpengaruh tidak signifikan terhadap Pendapatan Asli Daerah, Pajak Hiburan berpengaruh signifikan terhadap Pendapatan Asli Daerah, dan Pajak Hotel berpengaruh terhadap Pendapatan Asli Daerah
Analisis Daya Saing Cengkeh Indonesia dan Madagaskar Dipasar Internasional Periode 2020-2025 Evani Maduma Aprilia Naibaho; Siti Sabrina Salqaura
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis daya saing ekspor cengkeh Indonesia dan Madagaskar di pasar internasional selama periode 2020–2025. Indonesia dan Madagaskar merupakan dua negara produsen sekaligus eksportir utama cengkeh dunia yang memiliki peranpenting dalam perdagangan internasional. Oleh karena itu, diperlukan analisis mengenai tingkat keunggulan komparatif dan posisi daya saing kedua negara sebagai dasar dalam merumuskan strategi peningkatan daya saing ekspor.Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari UN Comtrade, International Trade Centre (ITC), dan Food and Agriculture Organization (FAO). Analisis dilakukan menggunakan metode Revealed Comparative Advantage (RCA) untuk mengukur keunggulan komparatif, Export Product Dynamics (EPD) untuk menganalisis posisi daya saing, serta X-Model untuk mengevaluasi tingkat daya saing ekspor secara komprehensif.Hasil penelitian diharapkan dapat memberikan gambaran mengenai tingkat daya saing cengkeh Indonesia dan Madagaskar, membandingkan posisi kompetitif kedua negara di pasar internasional, serta menjadi bahan pertimbangan bagi pemerintah dan pelaku usaha dalam merumuskan kebijakan dan strategi peningkatan daya saing ekspor cengkeh Indonesia. Kata Kunci: daya saing, cengkeh, ekspor, Revealed Comparative Advantage (RCA),Export Product Dynamics (EPD), X-Model, Indonesia, Madagaskar.
Implementasi Prinsip Amanah dan Transparansi pada Laporan Keuangan Perspektif Akuntansi Syariah di Butik Fatimah Collection nurhikmah Nurhikmah; Arifin S; Muh. Arafah
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i2.6994

Abstract

Penelitian ini bertujuan menganalisis implementasi prinsip amanah dan transparansi dalam laporan keuangan berdasarkan perspektif akuntansi syariah pada Butik Fatimah Collection di Kecamatan Mare. Penelitian menggunakan pendekatan kualitatif dengan jenis studi kasus. Data diperoleh melalui observasi, wawancara, dan dokumentasi, kemudian dianalisis melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa prinsip amanah telah diterapkan melalui pemisahan keuangan usaha dan keuangan pribadi, pencatatan transaksi secara rutin, pembagian tanggung jawab yang jelas, serta kejujuran dalam menjalankan usaha. Sementara itu, prinsip transparansi diwujudkan melalui pencatatan keuangan yang konsisten, penyampaian informasi usaha kepada karyawan secara berkala, serta penyajian informasi yang mudah dipahami. Kendala yang dihadapi berupa kesalahan pencatatan akibat human error, yang diatasi melalui pengecekan ulang dan tanggung jawab karyawan dalam menyelesaikan permasalahan. Penelitian ini menyimpulkan bahwa Butik Fatimah Collection telah mengimplementasikan prinsip amanah dan transparansi sesuai dengan nilai-nilai akuntansi syariah, meskipun masih diperlukan penguatan pada aspek formalitas dan sistem pelaporan keuangan yang lebih terstruktur. Kata kunci: Akuntansi Syariah, Amanah, Laporan Keuangan, Transparansi.
Ekonomi Biru, Perubahan Iklim, dan Ketahanan Pangan: Analisis Data Panel Azzam Robbani
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i2.7008

Abstract

This study explores the intersection between the blue economy and global food security, focusing on twelve Asia-Pacific countries from 2015 to 2021. As the blue economy becomes increasingly vital in sustainable development, particularly in regions reliant on marine resources, this research aims to quantitatively assess how key blue economy factors—such as fish production, government policies, marine biodiversity, and climate change—affect food security outcomes. Using a robust dataset sourced from reputable international organizations like the Food and Agriculture Organization (FAO) and the World Bank, the study applies panel data analysis using the Fixed Effects Model (FEM) based on the Hausman test. The findings reveal that climate change exerts a statistically significant and negative impact on food security, underscoring the vulnerability of food systems to environmental variability, particularly in regions where agriculture and fisheries depend heavily on natural rainfall and stable climatic conditions. Conversely, other blue economy factors—fish production, government policies, and marine biodiversity—do not show a significant direct influence on food security within the scope of this study. This suggests that while these areas hold potential, they may require more targeted and effective policy interventions to enhance their contributions to food security. The study emphasizes the need for policy recommendations that include the promotion of sustainable aquaculture and fisheries management, climate change mitigation strategies, and the development of comprehensive regulatory frameworks. Additionally, engaging local communities in the implementation of Marine Protected Areas (MPAs) is crucial for conserving marine biodiversity and supporting food security.
Srategi Pelaku Usaha Kayu Harwood Dalam Menjaga Kualitas Produk Dan Meningkatkan Daya Saing ekspor Moh Nurhedi; Moh. Fakhri Siddiqi
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i2.7039

Abstract

The increasingly fierce competition in the wood industry requires hardwood businesses to maintain product quality and increase export competitiveness. This study aims to determine the strategies of business owners in maintaining product quality and increasing export competitiveness in Margoayu Village, Pakuniran District. This study used a descriptive qualitative method. Data were obtained through observation, interviews, and documentation, then analyzed through data reduction, data presentation, and conclusion drawing. The results show that business owners maintain product quality through raw material selection, production process control, wood drying, and product finishing. Constraints faced include limited technology, capital, and market access. Efforts to increase competitiveness are carried out through improving product quality and marketing development. Conclusion This study shows that product quality is a major factor in increasing hardwood export competitiveness, thus requiring improvements in product quality, production technology, and marketing strategies.
Analisis Perbandingan Rasio Keuangan pada PT Electronic City Indonesia dan PT Erajaya Swasembada Periode 2022–2025 Rohani Nurseha Agustin; Angga Sanita Putra; Arif Rakhman; Nesti Hapsari; Kholida Atiyatul Maula
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i2.7086

Abstract

Penelitian ini bertujuan untuk menganalisis dan membandingkan rasio keuangan PT Electronic City Indonesia Tbk dan PT Erajaya Swasembada Tbk periode 2022–2025 menggunakan rasio Total Asset Turnover (TATO), Debt to Equity Ratio (DER), dan Net Profit Margin (NPM). Penelitian menggunakan metode deskriptif komparatif dengan pendekatan kuantitatif. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan, Catatan atas Laporan Keuangan (CaLK), dan Management Discussion and Analysis yang diperoleh dari Bursa Efek Indonesia (BEI) serta situs resmi masing-masing perusahaan. Teknik pengumpulan data dilakukan melalui dokumentasi dan studi pustaka. Analisis data dilakukan dengan menghitung rasio keuangan menggunakan Microsoft Excel, kemudian menginterpretasikan hasil berdasarkan laporan keuangan, CaLK, dan pembahasan manajemen. Hasil penelitian menunjukkan bahwa PT Erajaya Swasembada Tbk memiliki nilai Total Asset Turnover (TATO) yang lebih tinggi sehingga lebih efektif dalam memanfaatkan aset untuk menghasilkan penjualan. PT Electronic City Indonesia Tbk memiliki Debt to Equity Ratio (DER) yang lebih rendah sehingga menunjukkan struktur pendanaan yang lebih konservatif, sedangkan PT Erajaya Swasembada Tbk lebih banyak memanfaatkan liabilitas untuk mendukung kegiatan operasional dan ekspansi usaha. Dari aspek profitabilitas, PT Erajaya Swasembada Tbk memiliki Net Profit Margin (NPM) yang relatif stabil, sedangkan PT Electronic City Indonesia Tbk mengalami penurunan profitabilitas hingga mencatat rugi bersih pada tahun 2025. Berdasarkan hasil penelitian, PT Erajaya Swasembada Tbk menunjukkan kinerja keuangan yang lebih baik dibandingkan PT Electronic City Indonesia Tbk selama periode penelitian, hal tersebut tersebut disebabkan oleh karakteristik model bisnis masing-masing perusahaan.
Pengaruh Pengetahuan Pajak Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Di Kabupaten Sleman Daerah Istimewa Yogyakarta Fensiana Moi; Zulkifli Zulkifli
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i2.7087

Abstract

This study was conducted to analyze the effect of tax knowledge, taxpayer awareness, and tax sanctions on taxpayer compliance in Sleman. The independent variables examined in this research were tax knowledge, taxpayer awareness, and tax sanctions, while taxpayer compliance served as the dependent variable. This study employed a quantitative research approach, with data collected through questionnaires distributed to taxpayers in Sleman Regency. The study involved 127 respondents selected using a purposive sampling technique. Data were analyzed using SPSS through validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination analysis. Partially, tax knowledge had a positive and significant influence on taxpayer compliance with a significance level of 0.000. Taxpayer awareness also showed a positive and significant effect on taxpayer compliance with a significance value of 0.000. Furthermore, tax sanctions were found to have a positive and significant effect on taxpayer compliance with a significance value of 0.004. Simultaneously, tax knowledge, taxpayer awareness, and tax sanctions significantly affected taxpayer compliance
Penerapan Perangkat Lunak Accurate dalam Penyusunan Laporan Keuangan Klien di PT Vicktori Era Administrasi Mona Risnauli Silitonga; Angga Sanita Putra; Achmad Nawawi; Madjidainun Rahma; Kholida Atiyatul Maula
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i2.7098

Abstract

Penelitian ini bertujuan untuk mendeskripsikan alur penyusunan laporan keuangan klien serta menganalisis penerapan dan peran Accurate Accounting Software pada PT Vicktori Era Administrasi (VEA). Penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Analisis data menggunakan model Miles, Huberman, dan Saldaña. Hasil penelitian menunjukkan bahwa penerapan Accurate Accounting Software mampu mendukung pengolahan data keuangan secara lebih sistematis, terintegrasi, dan efisien. Software ini mempermudah pencatatan transaksi, pengelolaan data, serta penyusunan laporan keuangan sehingga meningkatkan ketepatan dan efisiensi kerja. Namun, pengguna tetap memerlukan ketelitian dalam proses input data dan penyesuaian akun agar laporan keuangan yang dihasilkan tetap akurat.
Strategi Komunikasi Jakarta Coffee House Dalam Membangun Customer Engagement Melalui Media Sosial Dan Komunikasi Interpersonal Irman Saleh; Muhamad Aqil Muzahid
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i2.7100

Abstract

The development of the coffee shop industry in Indonesia is influenced not only by product quality but also by the effectiveness of communication strategies that can build long-term relationships with customers. Jakarta Coffee House is one of the coffee shops that develops a coffee education concept, interpersonal service, and the use of social media as a marketing communication tool. This study aims to analyze Jakarta Coffee House's communication strategies in building customer engagement. The research uses a descriptive qualitative method with data collection techniques including observation, in-depth interviews, documentation, and literature review. Analysis is carried out through data reduction, data presentation, and drawing conclusions using source triangulation. The results show that baristas' interpersonal communication, providing education about local coffee, social media activities, and organizing various community activities becomes a key factor in building an emotional connection with customers. That strategy not only boosts customer loyalty but also strengthens the image of Jakarta Coffee House as a space for communication and social interaction.

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