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Jurnal Ilmiah Ekonomi Global Masa Kini

EGMK
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Published by Universitas Indo Global Mandiri

ISSN : 20896018 EISSN : 25022024 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Ekonomi Global Masa Kini merupakan majalah ilmiah Universitas Indo Global Mandiri yang mencakup hasil penelitian, makalah review, dan komunikasi singkat bidang ilmu Ekonomi. Topik-topik yang tercakup dalam jurnal ini adalah semua bidang terkait dengan ilmu ekonomi. Jurnal ini terbit dua kali dalam setahun yakni bulan Juli dan Desember.

Arjuna Subject : -

Articles 18 Documents

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Search results for , issue "Vol 7, No 1" : 18 Documents clear

PENGARUH LOVE OF MONEY, PERILAKU ETIS MAHASISWA DAN KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSIDENGAN GENDER SEBAGAI VARIABEL PEMODERASI Lukita Tripermata
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 1
Publisher : Universitas Indo Global Mandiri

This study aimed to analyze whether there is influence between the love of money, ethical behavior, and organizational commitment to the tendency of accounting fraud by gender moderation. This research basically developed with quantitative approach. The study population includes all students Tier 1 Department of Accounting and Management Faculty of Economics at the University of Indo Global Mandiri Palembang. Samples were taken using the method of data collection is called purposive sampling. The samples used were 81 participants from 86 participants overall. Data collection techniques used is through questionnaires. Data analysis techniques were analyzed with descriptive statistics, classical assumption (normality test, multicollinearity, heteroskedasitisitas), t-test and ANOVA.Results showed hypothesis 1 is accepted because there is a positive and significant relationship, then there is an interaction Love of Money (LOM) against the tendency of Cheating Accounting (KKA). Testing the hypothesis is accepted because there are two positive and significant relationship between the perception of ethical (PE) by gender on Accounting Fraud Trends (KKA). While the hypothesis 3 are positive and significant relationship Organizational Commitment (KO) against the tendency of Cheating Accounting (KKA). Thus, the third hypothesis is accepted. Keywords: Love of Money, ethical behavior, organizational commitment, gender

PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN KINERJA KEUANGAN PERUSAHAAN Darma Yanti
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 1
Publisher : Universitas Indo Global Mandiri

This study titled disclosure of corporate social responsibility (CSR) and corporate financial performance. This study aimed to examine the effect of disclosure CorporateSocial Responsibility (CSR) on the performance keuangan.Selain the researchers used the ratio ROS (return on sales), EPS (earnings per share), and stock prices to evaluate the performance of the controls used keuangan.Variabel is leverage , firm size (size), and institutional ownership. Leverage provides information on funding liabilities remain firm and its ability to meet the obligations of this funding. This study describes the influence of corporate social responsibility (CSR), leverage, company size, and institutional ownership tehadap financial performance is proxied by the ratio of ROS (return on sales), EPS (earnings per share), and stock prices. The population in this study are all mining and manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2013 amounted to 105 companies. The method used in the selection of the sample in this research is purposive sampling, with specific criteria, that the financial statements of companies sampled ended December 31, 2011, 2012, and 2013.Based on data analysis, we concluded that the disclosure of corporate social responsibility (CSR) has no effect on the financial performance return on sales (ROS) but positive effect on earnings performance pr share (EPS) and stock prices (HG_SHM). It is therefore not accepted hypothesis 1a, 1b and 1c while the hypothesis is accepted.Keywords: Influence of corporate social responsibility (CSR), leverage, company size, and institutional ownership of financial performance

ANALISA PERENCANAAN ARUS KAS TERHADAP PENGENDALIAN INTERN PADA KOPERASI KOPDIT RUKUN PALEMBANG Maulan irwadi; Masagus Adriansya Putra; Emilia Gustini
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 1
Publisher : Universitas Indo Global Mandiri

The purpose of this study was to determine how the process of preparing a cash budget, analysis of the factors causing the variance between budget and actual cash budget and budget planning and control of cash in the Cooperation Kopdit Rukun Palembang with the observation period the cash budget in 2013 and 2014.In this study, researchers used a qualitative analysis method and analysis kuantiatatif. Where analyzes were performed using the data in the amount set forth to explain an explanation of the figures later described back in the form of prose description language or standard language.The results showed that: (1) In the process of preparing a cash budget on Cooperation Kopdit Rukun of Palembang using a bottom-up approach to budgeting that is where the budget is prepared and put up by the parties to implement the budget. (2) The cause of the difference (variance) between budget and actual cash budget is a cooperative internal and external factors. (3) the cash budget planning by estimating finance and analysis of the activities, both routine and non-routine activities. (4) Control of the cash budget on Cooperation Kopdit Rukun of Palembang form of control on a cash budget a good budget deviation was farvorable or unfarvorable and to anticipate as well as revisions to the deviations that occur. Keywords: Cash Budget, Planning, Controlling

ANALISIS KUANTITATIF SISTEM PEMBIAYAAN UNTUK KREDIT INVESTASI (ALAT BERAT) PADA BANK UMUM DAN LEASING Riri Hanifa
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 1
Publisher : Universitas Indo Global Mandiri

A Company which is enganged in the procurement of heavy equipment, it would faced with the problem in adding the heavy equipment. This research was conducted in order to determine which one is the more profitable financial institutions for the company when the loan interest rate is having fluctuation which is can not be predicted before. This research is a descriptive by using secondary data of credit calculation examples, leasing period ,prices of equipment, economic life, residual value, tax rate and interest rate of loan. The analysis technique use two techniques: first, quantitatives analysis which is consisted of calculating a bank loan, the calculation of leasing credit, cash flow prjections,net present value and the net advantage of leasing. The result of analysis technique indicated that the alternative financing commercial bank is more profitable for company with the net present value is lower than net leasing present value and the stable if the interest.Keyword: calculating a bank loan,the calculation of leasing credit, cash flow projection, net present value and the net advantage of leasing.

ANALISA RATIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA PT. SEMEN BATURAJA PALEMBANG TAHUN 2012-2013 Harsi Romli; Rezky Ferita; Lukita Tri Permata
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 1
Publisher : Universitas Indo Global Mandiri

The purpose of this research is to analyze the financial performance of PT. Semen Baturaja Palembang based on the result of analysis of financial ratios on the financial statements of each company during the period 2012-2013 in terms of liquidity ratios, solvency ratios, and profitability ratios.Secondary data sources that author use is based on PT. Semen Baturaja Palembang in the form of financial statements of each company during the period 2012 to 2013. Data analysis that used in this study consisted of liquidity ratios, solvency ratios, and profitability ratios.Based on research results of the data in the financial statements of PT. Semen Baturaja Palembang, the company’s liquidity ratio above 200%. While the solvency ratio, the state of the company at a solvable. Because of the company’s capital in sufficient quantities to secure the loan granted by creditors. The profitability ratio of PT. Semen Baturaja Palembang is good enough to produce a profit every year.Keywords: Financial Performance, Liquidity Ratio, Solvency Ratio, and Profitability Ratio

PENGARUH BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA PERGURUAN TINGGI DENGAN PENDEKATAN BALANCED SCORECARD (BSC) Fenty Astrina
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 1
Publisher : Universitas Indo Global Mandiri

The purpose of this research are to study and analyze the influence of organizational culture, organizational commitment and implementation good corporate governance principles towards university performance in Muhammadiyah University both simultaneously and partially. This research conducted at 7 faculties in Muhammadiyah University with amount of respondents are 223, from that amount there ara 82 declared complete for analysis. The data collecting was carried out by spreading questionnaires to lecturer and employee . The technical method of simple purpossive sampling. The tool of analyze is path analysis. The result on this research and hypothesis testing show that: (1) there is correlation among organizational culture and organizational commitment but not significant; (2) simultaneously, organizational culture, organizational commitment and good corporate governance had significant influence to university performance; (3) partially, organizational culture and organizational commitment had positive influence but not significant to university performance, good corporate governance had positive influence and significant to university performance.Managerial imlpication of the study is to focus more on increasing lecturer an employee commitment and socialize organization culture among lecturers and employees for increasing university performance.Keyword : Organization Culture, Organization Commitment, Good Corporate Governance, Organizational Performance.

PENGUJIAN ANTESEDENT DARI NIAT PENGGUNA INTERNET DALAM KEPUTUSAN BERTRANSAKSI MENGGUNAKAN E-COMMERCE Trie Sartika Pratiwi
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 1
Publisher : Universitas Indo Global Mandiri

This study aims to find empirical evidence about the antecedents of the intention of testing Internet users consisting of several factors in the decision to trade through e-commerce. The subjects were 175 consumers of Internet users in Indonesia through a mailing list. This study uses a questionnaire survey instrument. This study identifies the extent to which the reference (antesedent) of intention (intention) of internet users against decisions transactions through e-commerce. In this study tested the hypothesis that there are 10 and 9 hypothesis is proven using software SMARTPLS. From the results of this study indicate that the intention of Internet users in the decision transactions through e-commerce is affected by the privacy, security, confidence (trust), the perception of risk (perceived risk), perceived ease of use (perceived ease of use), the benefits perceived (perceived usefulness ). Keywords: Antecedent, Trust, Perceived Risk, Perceived Ease of Use, Perceived Usefulness, Intention, e-Commerce

GREEN TOURISM DALAM PENGEMBANGAN PARIWISATA BANGKA BELITUNG Rulyanti Susi Wardhani; Devi Valeriani
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 1
Publisher : Universitas Indo Global Mandiri

Tin in Bangka Belitung Province is currently no longer a commodity that can be relied upon, so that the need for other sectors that replaced the tourism sector. Tourism in Bangka Belitung Province known for the sea and its shores. When in fact the potential of forests and the environment is not less interesting if it is packed with the concept of using the environment as a tourist attraction. The research objective is to map the first year, giving a conception and model of development based on green tourism tourism management. The analytical tool used in this research is SWOT analysis, and analysis of this study found that GAP.Hasil fighting forest, hills and hills lap Menumbing proposed to the government of the District for the model-based development of green tourism. There are two alternative models offered by the first model of the concept of green tourism development with a focus on the commitment of stakeholders to establish a synergy between government, academia, entrepreneurs and media tour. The second model is the development of the first model by adding a promotion for the development of tourist attraction concept of green tourism. If the local government or attraction managers feel that the sale is still very important and the need for cooperation with community stakeholders in tourism from other areas as a comparison or input, then the second model can be applied. Keyword : GreenTourism, SWOT Analysis, Gap Analysis

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