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INDONESIA
Jurnal GeoEkonomi
Published by Universitas Balikpapan
ISSN : 20861117     EISSN : 25034790     DOI : http://doi.org/10.36277/geoekonomi
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal GeoEkonomi, terbitan ini berisi artikel ilmiah bidang Ekonomi yang diterbitkan secara berkala 6 bulanan (dua kali dalam satu tahun pada bulan Maret dan September). Terbit versi cetak kali pertama pada Bulan Maret 2010 (ISSN Print: 2086-1117).
Arjuna Subject : -
Articles 254 Documents
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ANALISIS PENERAPAN KESELAMATAN DAN KESEHATAN KERJA (K3) DALAM MEMINIMALISIR RESIKO KERJA PADA PT. POS INDONESIA (PERSERO) KANTOR CABANG GUNUNGSITOLI Irvan Zebua, Ican Irvan; Baene, Eduar; Telaumbanua, Eliagus; Zebua, Emanuel
Jurnal GeoEkonomi Vol. 15 No. 2 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i2.429

Abstract

In carrying out their duties, employees and office staff of PT. Pos Indonesia (Persero) Gunungsitoli Branch is faced with several occupational safety and health (K3) challenges. Observation data shows that as many as 75% of accidents occur in the field during package delivery, 15% occur during sorting activities, and the remaining 10% occur in administrative activities. Of the total accidents, 75% are caused by human error, such as carelessness or lack of knowledge about safety practices. Meanwhile, 25% was caused by unsafe and intensive environmental conditions, including storage facilities that were not neatly arranged and lack of warning signs. The aim of this research is to determine the Implementation of Occupational Safety and Health (K3) at PT. Pos Indonesia (Persero) Gunungsitoli Branch Office. This research method uses qualitative research with a descriptive approach. The research results show that PT. Pos Indonesia (Persero) Gunungsitoli Branch Office has so far implemented occupational safety and health implementation but it has not been optimal so there is still a lot that needs to be improved, including increasing K3 awareness and improving facilities and infrastructure. The conclusion of this research is that work accidents that occur are generally due to a lack of awareness and compliance with applicable K3 regulations, as well as a lack of work safety equipment. So it is recommended to make efforts to identify occupational safety and health practices, including analyzing compliance with regulations, as well as providing and improving facilities and infrastructure.
ANALISIS PENGADAAN MAKANAN BERGIZI DALAM PENANGANAN STUNTING DI DESA SIMANAERE KECAMATAN GUNUNGSITOLI IDANOI Kartika Zebua, Agnes; Magdalena Batee, Maria; Surya Dinata Mendrofa, Martha; Artatina Buulolo, Nanny Artatina
Jurnal GeoEkonomi Vol. 15 No. 2 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i2.430

Abstract

Stunting is a condition of growth failure in children (body and brain growth) due to malnutrition for a long time. So the child is shorter than normal children his age and has delays in thinking. There are still babies and toddlers in Simanere Village who experience quite high levels of stunting. The causes of stunting are due to the economic problems of families who are classified as underprivileged, the lack of provision of healthy food and the lack of implementation of healthy living by families. The Simanaere Village Government is making efforts to prevent stunting by providing nutritious food for babies and toddlers, but it is still not running optimally because the implementation does not run regularly and continuously every month. The aim of this research is to find out the extent of providing nutritious food in handling stunting in Simanaere Village. The method used is a qualitative approach. The research results show that the main problem occurs due to the budget disbursement process not running smoothly to finance the procurement of nutritious food, so the conclusion from this research is that there is a delay in the distribution of nutritious food for babies and toddlers in Simanere Village due to the budget disbursement process from the relevant agencies which takes months. . So it is recommended that Simanaere Village coordinate with the Gunungsitoli City Health Service and related agencies in providing nutritious food assistance for babies and toddlers.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Dasriyan Saputra; Alief Ardiles
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.434

Abstract

This research aims to determine the effect of Leverage (Debt to Equity Ratio), Firm Size, Sales Growth and Activity (Total Asset Turnover) on Profitability (Return On Assets). This research is quantitative research. The population in this study are Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique in this research is Purposive Sampling. The research sample was 11 companies and the total population was 37 companies. The data analysis techniques used are Descriptive Statistical Test, Classic Assumption Test, Multiple Linear Regression Test and Hypothesis Test assisted by the SPSS 25 program. The results of this research show that partially the Debt to Equity Ratio (DER) has a negative and significant effect on Return On Assets (ROA), Firm Size (FS) has a negative and significant effect on Return On Assets (ROA), Sales Growth (SG) has no negative and insignificant effect on Return On Assets (ROA) and Total Asset Turnover (TATO) has a positive and significant effect on Return On Assets (ROA). Simultaneously, the variable Debt to Equity Ratio (DER), Firm Size (FS), Sales Growth (SG) and Total Asset Turnover(TATO) have a positive and significant effect on Return On Assets (ROA).
FAKTOR FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA Oktavia Nur; Herman Herman
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.436

Abstract

Accounting conservatism is a form of prudence carried out by management in disclosing its financial statements. This study aims to determine the effect of financial distress (FD), debt covenant (DAR), company size (UP), and growth opportunity (GO) on accounting conservatism (CONACC) in transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period both simultaneously and partially. The population in this study is transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sampling technique uses purposive sampling. This research is a quantitative research using secondary data. The method used in this study is multiple linear regression analysis. The result of this study is that financial distress and company size partially affect negatively and significantly, while debt to assets ratio and growth opportunitiy do not have a positive and insignificant effect on accounting conservatism. While simultaneous financial distress, debt to asset ratio, company size, and growth opportunity have a significant effect on accounting conservatism. Companies are expected to apply accounting conservatism in the preparation of financial statements to ensure accurate and relevant information.
PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, BUDGET EMPHASIS, DAN SELF ESTEEM TERHADAP BUDGETARY SLACK PADA SKPD KOTA BALIKPAPAN Dina Mustika Sari; Anita De Grave; Istiah Noer Hidayah
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.438

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh partisipasi anggaran, asimetri informasi, budget emphasis, dan self esteem terhadap budgetary slack Pada SKPD Kota Balikpapan. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh Satuan Kerja Perangkat Daerah (SKPD) Kota Balikpapan yang terdiri dari 36 SKPD. Penentuan sampel menggunakan metode purposive sampling dengan total sampel 243 pegawai dari 36 SKPD. Data dikumpulkan dengan menggunakan metode survei dengan kuesioner. Teknik analisis yang digunakan adalah analisis regresi linear berganda dan pengujian data menggunakan Program SPSS 25. Hasil penelitian menunjukkan bahwa (1) partisipasi anggaran secara parsial berpengaruh positif dan signifikan terhadap budgetary slack, (2) asimetri informasi secara parsial tidak berpengaruh negatif dan tidak signifikan terhadap budgetary slack, (3) budget emphasis secara parsial berpengaruh positif dan signifikan terhadap budgetary slack, (4) self esteem secara parsial tidak berpengaruh negatif dan tidak signifikan terhadap budgetary slack, dan (5) partisipasi anggaran, asimetri informasi, budget emphasis, dan self esteem secara simultan berpengaruh signifikan terhadap budgetary slack.
DETERMINAN DETEKSI KECURANGAN LAPORAN KEUANGAN Siti Rohmah; Erni Setawati; Pantas P. Pardede; Mutiara Rahman
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.440

Abstract

According to CNBC Indonesia 2023, financial reports include information on a company's financial situation as well as the growing development of the capital market. A number of manufacturing enterprises operating in the consumer goods industry sector, such as PT Kimia Farma Tbk (KAEF), PT. Indofarma Tbk (INAF), and PT Tiga Pilar Sejahtera Food Tbk (AISA), are involved in financial report fraud. We aim to investigate the effects of financial stability, financial targets, external pressure, and supervisory ineffectiveness—a perspective in fraud theory that has three conditions—on the quantitative methods—that is, methods that use numerical research data—used to detect financial statement fraud. This research is a manufacturing business registered on that is part of the consumer products industrial category. According to the study's findings, financial stability alone has a limited impact on the identification of financial statement fraud, whereas external pressure, financial targets, supervisory inefficiency, and financial stability all have no influence on the detection of financial report fraud.
MANAJEMEN SUMBER DAYA MANUSIA RAMAH LINGKUNGAN DALAM KONTEKS KEBERLANJUTAN ORGANISASI: TINJAUAN LITERATURE Dian Irma Aprianti; Suyanto Suyanto; Eko Ravi Pratama; Fadhlurrahman Asmarullah
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.443

Abstract

Manajemen Sumber Daya Manusia Ramah Lingkungan diakui sebagai cabang penting dari Manajemen Sumber Daya Manusia dan memiliki potensi besar untuk mendukung kelestarian lingkungan yang merupakan suatu keharusan untuk mempertahankan masyarakat, masyarakat, dan organisasi. Hal ini bertujuan untuk menyajikan pengenalan singkat mengenai Manajemen Sumber Daya Manusia Ramah Lingkungan dan mengidentifikasi konsep-konsep terkait, untuk mengeksplorasi dan menentukan studi-studi utama mengenai Manajemen Sumber Daya Manusia Ramah Lingkungan, untuk menyajikan kesenjangan penulisan artikel tertentu dalam Manajemen Sumber Daya Manusia Ramah Lingkungan, dan untuk mendiskusikan implikasi di masa depan. Sebuah tinjauan literatur menyeluruh telah dilakukan. Hasilnya menunjukkan beberapa kelemahan dalam penulisan artikel tentang Manajemen Sumber Daya Manusia Ramah Lingkungan. Aspek yang diteliti secara empiris pada dasarnya mengenai fungsi Manajemen Sumber Daya Manusia Ramah Lingkungan manisfestasi Manajemen Sumber Daya Manusia Ramah Lingkungan di berbagai industri di berbagai negara, serta pengaruh dan dampak Manajemen Sumber Daya Manusia Ramah Lingkungan terhadap kinerja lingkungan organisasi, kinerja organisasi atau perusahaan, dan keberlanjutan Perusahaan
PENGARUH PENGGUNAAN PEMBAYARAN DIGITAL (QRIS) TERHADAP TINGKAT PENGELUARAN KONSUMSI MAHASISWA ERA GENERASI Z DENGAN PERILAKU GAYA HIDUP MASA KINI Adinda Ranandhea Nuhran; Risdayanti Ramli; Yonathan Luhat
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.444

Abstract

This research aims to find out how transactions are implemented and what obstacles occur in using QRIS-based Payment Gateway Technology among today's Generation Z students. This research uses descriptive qualitative methods. The data collection techniques used are observation, interviews, and documentation which will later be processed through data analysis to answer the problem formulation. The research results show that (1) The implementation of QRIS-based payment gateway transactions among today's students continues to increase from October 2021 to January 2022, (2) There are still many obstacles in realizing the implementation of QRIS-based payment gateway transactions, (3) There are still many initiatives What has been done to overcome the problems with the QRIS (Quick Response Code Indonesian Standard) application is by uploading articles regarding the QRIS application on the official website of Bank Mandiri Persero tbk. Based on the list of developments in QRIS values, there was an increase in values from the following month. This means that the use of QRIS is in demand among today's generation Z students. Because it is considered easier to pay for purchase transactions, just by scanning the QRIS, students can make purchases. The supplier does not need to bother preparing refunds for purchase transactions. Purchase transactions are also considered more hygienic. Because it does not come into contact with banknotes from community to community. But even though using the QRIS application is more practical for students in the current generation Z era, the QRIS application cannot necessarily be used in the previous generation era. Most people in the previous generation preferred to use currency because they didn't have to bother opening an application and having to have a data package just to pay for groceries that weren't considered to be worth too much.
PREDIKSI KESULITAN KEUANGAN DENGAN MODEL ALTMAN Z-SCORE, SPRINGATE S-SCORE DAN GROVER G-SCORE PADA PT. TRI BANYAN TIRTA Tbk. PERIODE 2018- 2022 Muhammas Astri Yulidar Abbas; Sri Wahyuti; Natalia Yeang Geah
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.445

Abstract

Alasan penelitian ini adalah terkait dengan adanya perkembangan dunia usaha yang semakin menuntut perusahaan berpacu untuk mengatasi persaingan semakin ketat dan kompleks, sehingga perusahaan dituntut harus mampu melakukan pengelolaan usaha secara efektif dan efisien agar mampu mencapai tujuan yang diharapkan. Perusahaan yang tidak dapat melakukan strategi khusus bagi produknya akan kalah saing dengan perusahaan lain yang mampu mempertahankan produknya dengan baik. Tujuan penelitian ini adalah untuk memprediksi apakah PT Tri Banyan Tirta Tbk berpotensi mengalami kesulitan keuangan pada periode 2018-2022 dengan menggunakan model Altman Z- Score, Springate S-Score, dan Grover G-Score. Metode dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif yang menggunakan alat prediksi kesulitan keuangan untuk mengetahui nilai darii model Altman Z-Score, Springate S-Score dan Grover G- Score. Setelah dialukan analisis maka hasil penelitian diketahui bahwa nilai dengan model Altman Z-Score dan Springate S- Score masuk ke dalam kategori kesulitan keuangan. Sedangkan nilai dengan Grover G-Score masuk ke dalam kelompok kesulitan keuangan pada tahun 2018 area hijau pada tahun 2019-2021 dan tahun 2022 masuk ke kategori sehat atau tidak mengalami masalah kesulitan keuangan
ANALISIS PENGELOLAAN PAJAK BUMI DAN BANGUNAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH Agus Riyanto; Martinus Robert Hutauruk; Novita Dewi
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2.446

Abstract

This research aims to determine the management of PBB(Land and Building Tax) in increasing local revenue in Samarinda City. The research method uses qualitative research methods with data collection techniques in the form of interviews with the Head of the Samarinda City Bapenda. The results of this research are that the management of PBB in the city of Samarinda includes the management of socialization regarding PBB through events as well as the application of information technology in the form of smart PBB. Meanwhile, the factors that influence the management of PBB in the City of Samarinda are Taxpayer Compliance and the application of information and communication technology in the form of smart PBB

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