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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
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Under Invoicing dalam Perdagangan Internasional: Tinjauan Literatur mengenai Dampaknya terhadap Perekonomian Makro dan Kebijakan Pengawasan Perdagangan di Indonesia Nuraifa Umaya Santi; Restiara Oktaviana Resti; Muh. Imran; Otong Karyono
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.v9i2.7124

Abstract

Under invoicing is a form of trade misinvoicing in which the declared value of imported or exported goods is intentionally reported below the actual transaction value. This practice is commonly employed to reduce customs duties, import taxes, and foreign exchange reporting obligations, thereby generating significant economic losses for the state. From a macroeconomic perspective, under invoicing affects not only government revenue but also the accuracy of trade statistics, foreign exchange reserves, exchange rate stability, investment climate, and the effectiveness of fiscal and trade policies. This study aims to examine the practice of under invoicing in international trade, identify its driving factors, and analyze its implications for Indonesia’s macroeconomic performance and trade supervision policies. This study employs a secondary research method using a literature review approach. Data were collected through a systematic review of reputable international journals indexed by Scopus, nationally accredited journals indexed by SINTA, reports published by international organizations such as the International Monetary Fund (IMF), the World Bank, the World Trade Organization (WTO), the Organisation for Economic Co-operation and Development (OECD), the United Nations Conference on Trade and Development (UNCTAD), and relevant Indonesian regulations. The data were analyzed using content analysis through identification, comparison, synthesis, and interpretation of previous research findings. The findings indicate that under invoicing is driven by economic incentives, weak regulatory oversight, information asymmetry, and regulatory loopholes exploited by trading actors. The practice reduces government revenue from customs and taxation, distorts international trade statistics, weakens foreign exchange reserves, increases the risk of trade misinvoicing, undermines the effectiveness of macroeconomic policies, and decreases investor confidence in trade governance. Therefore, strengthening trade supervision through digital technology, integrated inter-agency databases, risk-based monitoring systems, and enhanced international cooperation in information exchange is essential to minimize under invoicing practices in Indonesia. Keyword : Under Invoicing, International Trade, Macroeconomics, Trade Misinvoicing, Trade Policy.
Penentuan Harga Pokok Produksi pada Usaha Amorfati Veksindo dengan Menerapkan Metode Full Costing dan Variable Costing Canda Marshya Lyana; Angga Sanita Putra; Kholida Atiyatul Maula; Achmad Nawawi; Madjidainun Rahma
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.v9i2.7125

Abstract

Penelitian ini bertujuan untuk menerapkan metode full costing dan variable costing dalam menghitung harga pokok produksi kaos oblong di Amorfati Veksindo serta menilai manfaatnya bagi pengambilan keputusan manajerial. Penelitian dilakukan pada produksi bulan April 2026 dengan data biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik tetap dan variabel. Hasil menunjukkan bahwa metode full costing memberikan HPP yang lebih tinggi dibandingkan variable costing. Kedua metode menghasilkan selisih rata-rata Rp 14.000 per unit. Selisih ini dapat dijadikan bahan evaluasi untuk penetapan harga jual dan margin keuntungan. Dengan demikian, kedua metode diharapkan menjadi alternatif yang lebih informatif bagi UMKM dalam penentuan HPP serta mendukung pengendalian biaya dan strategi penetapan harga.
Analisis Break Even Point Multi Produk sebagai Alat Bantu Perencanaan Laba pada UMKM Tape Uli Mak Can Gita Lestari; Angga Sanita Putra; Nesti Hapsari; Achmad Nawawi; Madjidainun Rahma
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.v9i2.7132

Abstract

Traditional food micro, small, and medium enterprises (MSMEs) play an important role in Indonesia’s economy; however, many business owners have not yet implemented data-driven profit planning or Break Even Point (BEP) analysis. Tape Uli Mak Can, a traditional Betawi food business located in North Cikarang, Bekasi Regency, has never systematically applied BEP analysis. This study aims to analyze the cost structure, calculate the multi-product BEP based on the sales mix, determine the sales target required to achieve the planned profit, and measure the Margin of Safety (MoS). A quantitative descriptive approach was employed using primary data collected through interviews, observations, and financial documentation over one month. The analysis included cost classification, Contribution Margin Ratio (CMR), Weighted Average Contribution Margin Ratio (WACMR), multi-product BEP, profit planning, and MoS. The results indicate that the total monthly cost was IDR 1,416,111, consisting of 2.83% fixed costs and 97.17% variable costs. The CMR was 14% for Tape and 26% for Uli, resulting in a WACMR of 22%. The overall BEP was achieved at monthly sales of IDR 182,323. To increase profit by 10%, sales need to increase by approximately 9%. An MoS of 90% indicates a very high level of business safety. The multi-product BEP analysis proved to be an effective tool for profit planning and financial decision-making for MSMEs.
Analisis Pengelolaan Zakat Produktif Program Alat Kerja Rombong Baznas Surabaya dalam Pengembangan Usaha Mustahiq Pelaku UMKM Di Surabaya Fadoilatul Akmal; Abdul Majid Toyyibi
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.v9i2.7181

Abstract

Pengelolaan zakat produktif menjadi aspek penting dalam mewujudkan pemberdayaan ekonomi mustahiq melalui program yang mampu meningkatkan kapasitas usaha secara berkelanjutan. Salah satu program tersebut adalah Bantuan Alat Kerja mustahiq yang diselenggarakan oleh BAZNAS Kota Surabaya sebagai bagian dari Program Surabaya Berdaya. Penelitian ini bertujuan untuk menganalisis pengelolaan zakat produktif yang dilaksanakan oleh Badan Amil Zakat Nasional (BAZNAS) Kota Surabaya dalam pengembangan usaha mustahiq pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Fokus kajian meliputi mekanisme penentuan mustahiq penerima rombong usaha, pengelolaan program zakat produktif, serta perkembangan usaha mustahiq setelah menerima bantuan modal alat kerja. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan lapangan (field research), melalui wawancara semi-terstruktur, observasi, dan dokumentasi. Dari hasil penelitian ini menunjukkan bahwa penentuan mustahiq dilakukan melalui proses verifikasi dengan survei lapangan, serta penilaian kelayakan berdasarkan kriteria asnaf, dan potensi usaha calon penerima. Pengelolaan zakat produktif dilaksanakan melalui tahapan perencanaan, penyaluran bantuan alat kerja, pembinaan, pendampingan, dan monitoring. Program bantuan alat kerja rombong mampu mendukung keberlangsungan usaha mustahiq dengan meningkatkan kapasitas usaha, memperluas peluang memperoleh pendapatan, serta mendorong kemandirian ekonomi.
Pengaruh Kompensasi dan Lingkungan Kerja terhadap Kinerja Karyawan pada PT Nagamas Kurnia Sejahtera Markus Aryanto Sitorus; Dedi Supiyadi
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.v9i2.7184

Abstract

The purpose of this study is to describe PT Nagamas Kurnia Sejahtera's pay, workplace, and employee performance, a textile manufacturer in Bandung Regency, and to test how far these two variables shape employee performance, both individually and jointly. A quantitative design combining descriptive and verificative approaches was applied, drawing on 100 workers selected using purposive sampling. A Likert-scale questionnaire was used to collect the data, which were then processed using multiple linear regression in SPSS. The results show that employee performance, work environment, and compensation are all in the good category, scoring 81.6%, 83.0%, and 82.6% respectively. Compensation (t = 4.809; sig = 0.000) and work environment (t = 4.179; sig = 0.000) both have a favorable and significant impact on employee performance, according to the t-test. Meanwhile, the F-test shows that employee performance is positively and significantly impacted by both compensation and work environment (F = 53.190; sig = 0.000), accounting for 52.3% of the variance. Overall, the study concludes that strengthening the compensation system alongside improving the work environment can meaningfully raise employee performance within textile manufacturing companies.
Pengaruh Beban Kerja dan Stres Kerja terhadap Burnout Pada Pegawai Salah Satu Instansi Pemerintah di Kota Bandung Farhan Nurkholis Sabiq; Andhika Mochamad Siddiq; Arie Hendra Saputro
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.v9i2.7185

Abstract

The growing incidence of employee overtime, particularly involving prolonged working hours, has become an important organizational concern because insufficient recovery opportunities may contribute to both physical and psychological exhaustion. Against this background, the present study examined the levels of burnout, workload, and work stress, while also evaluating the effects of workload and work stress on burnout among employees of a government institution in Bandung. A quantitative approach was employed by collecting questionnaire responses from 100 employees. The research data were processed using multiple linear regression analysis. The findings revealed that burnout, workload, and work stress were generally classified as moderately high. Regression testing further demonstrated that workload and work stress each had a positive and statistically significant relationship with burnout (p < 0.05). When analyzed simultaneously, both independent variables also exhibited a significant combined contribution to burnout. The regression model produced an Adjusted R Square value of 0.735, indicating that workload and work stress accounted for 73.5% of the variation in burnout, whereas the remaining 26.5% was associated with variables not incorporated into the present study. Overall, the findings suggest that increases in workload and work stress are likely to be accompanied by higher levels of employee burnout. These results highlight the importance of implementing balanced workload allocation and comprehensive work stress management initiatives to reduce the likelihood of burnout while promoting a healthier and more productive workplace.
Pengaruh Kompetensi Aparatur, Partisipasi Masyarakat, dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa Tirong Riyani Riyani; Andi Patimbangi; Rahma Hidayati Darwis
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.v9i2.7213

Abstract

This articel aims to analyze the influence of apparatus competence, community participation, and the utilization of information technology on the accountability of village fund management in Tirong Village, Palakka District, Bone Regency. This research uses a quantitative associative method with a saturated sampling technique involving 56 respondents. Data were analyzed using multiple linear regression with SPSS version 26. The results indicate that apparatus competence, community participation, and information technology utilization have a positive and significant effect on village fund management accountability, both partially and simultaneously. These three variables contribute 72.1% to village fund management accountability, while the remaining is influenced by other factors outside the research model.
PENGARUH PERCEIVED USEFULNESS DAN DISCONFIRMATION TERHADAP USER SATISFACTION APLIKASI MYTELKOMSEL PADA MAHASISWA JURUSAN MANAJEMEN ANGKATAN 2023 UNIVERSITAS NEGERI MEDAN Agnes Putri Farida Sitorus; Miftah El Fikri
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 mengetahui pengaruh Persepsi Kegunaan (Perceived Usefulness) dan Diskonfirmasi (Disconfirmation) terhadap Kepuasan Pengguna (User Satisfaction) aplikasi MyTelkomsel pada mahasiswa Jurusan Manajemen Angkatan 2023 Fakultas Ekonomi Universitas Negeri Medan. Penelitian ini menggunakan data primer yang dikumpulkan melalui penyebaran kuesioner kepada 110 responden. Teknik analisis data yang digunakan adalah Partial Least Squares – Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS. Hasil analisis menunjukkan bahwa Perceived Usefulness berpengaruh signifikan terhadap User Satisfaction dan Disconfirmation juga berpengaruh signifikan terhadap User Satisfaction terhadap Kepuasan Pengguna aplikasi MyTelkomsel pada mahasiswa Jurusan Manajemen Angkatan 2023 Fakultas Ekonomi Universitas Negeri Medan.Kata Kunci: Persepsi Kegunaan, Diskonfirmasi, Kepuasan Pengguna, MyTelkomsel
Pengaruh Pelayanan Fiskus Dan Konsultan Pajak Terhadap Kualitas Pelaporan Pajak Pada Wajib Pajak Orang Pribadi Di Kota Medan Arif Rahman; Harry Hidayat Kamil; Sri Mauliza
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.v9i2.7235

Abstract

Kualitas pelaporan perpajakan memiliki peranan strategis dalam memastikan ketepatan informasi yang disampaikan oleh wajib pajak serta mendukung optimalisasi fungsi pengawasan yang dilakukan oleh otoritas perpajakan. Penelitian ini bertujuan untuk mengkaji pengaruh pelayanan yang diberikan oleh fiskus dan peran konsultan pajak terhadap kualitas pelaporan pajak pada wajib pajak orang pribadi di Kota Medan. Penelitian menggunakan pendekatan kuantitatif dengan melibatkan 101 responden yang ditentukan melalui metode purposive sampling. Pengumpulan data dilakukan melalui penyebaran kuesioner, kemudian dianalisis menggunakan teknik regresi linier berganda dengan bantuan perangkat lunak SPSS versi 25. Hasil analisis menunjukkan bahwa kualitas pelayanan fiskus tidak memberikan pengaruh yang signifikan terhadap kualitas pelaporan pajak. Sebaliknya, keberadaan konsultan pajak terbukti memberikan pengaruh positif dan signifikan terhadap peningkatan kualitas pelaporan perpajakan. Secara bersama-sama, kedua variabel tersebut mampu menjelaskan sebesar 63,5% variasi dalam kualitas pelaporan pajak. Temuan ini mengindikasikan bahwa kualitas pelaporan perpajakan lebih banyak dipengaruhi oleh dukungan dan pendampingan profesional dari konsultan pajak dibandingkan dengan pelayanan fiskus semata. Meskipun demikian, kedua faktor tersebut tetap memiliki peran dalam mendukung terciptanya sistem pelaporan perpajakan yang lebih efektif dan berkualitas.
Pengaruh Influencer Marketing Dan Live Streaming Terhadap Keputusan Pembelian Di Brand Gwenza Rehisya Febiyanti; Ridho Riadi Akbar; Rama Chandra Jaya
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.v9i2.7198

Abstract

This research examines the contribution of influencer marketing and live streaming to consumers' purchase decisions at Brand Gwenza. A quantitative causal design was applied. Primary data were obtained from 104 consumers selected through purposive sampling because they had been exposed to, watched, or purchased Gwenza products through digital marketing channels. SPSS was used to assess instrument quality, regression assumptions, multiple linear regression, hypothesis tests, and the coefficient of determination. The results demonstrate that both influencer marketing and live streaming have positive and statistically significant effects on purchase decisions. Influencer credibility, competence, attractiveness, and perceived similarity strengthen consumer confidence, while live sessions support decision making through product demonstrations, two-way communication, and immediate responses. Together, the two predictors explain 84.3% of the variance in purchase decisions. The standardized beta coefficients indicate that influencer marketing provides the larger relative contribution. Accordingly, Brand Gwenza should prioritize relevant influencers and improve information clarity, streamer responsiveness, and audience interaction during live streaming.

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