cover
Contact Name
Juwari
Contact Email
juwari@uniba-bpn.ac.id
Phone
-
Journal Mail Official
geoekonomi@uniba-bpn.ac.id
Editorial Address
Jalan Pupuk Raya, Gunung Bahagia, Balikpapan, Gn. Bahagia, Kecamatan Balikpapan Selatan, Kalimantan Timur, 76114
Location
Kota balikpapan,
Kalimantan timur
INDONESIA
Jurnal GeoEkonomi
Published by Universitas Balikpapan
ISSN : 20861117     EISSN : 25034790     DOI : http://doi.org/10.36277/geoekonomi
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 363 Documents
KEPUASAN KERJA DIPENGARUHI OLEH LINGKUNGAN KERJA, DISIPLIN KERJA, DAN KOMPENSASI PADA GURU SMP NEGERI 11 BALIKPAPAN Bunga Wirayuda Busari, Umar; Hadiyatno, Didik; Cahyaning Putri Cipto, Rahajeng
Jurnal GeoEkonomi Vol. 16 No. 1 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i1.584

Abstract

This study aims to examine the influence of Work Environment, Work Discipline, and Compensation on Teacher Job Satisfaction at SMP Negeri 11 Balikpapan. The study methodology applied is a quantitative study. This study uses purposive sampling, with a sample size of 65 individuals, consisting of 50 ASN individuals and 15 non-ASN individuals, which has a total sample of 50 ASN teachers at SMP Negeri 11 Balikpapan. The data collection method uses questionnaires. This study utilizes multiple linear regression as the analysis method and uses SmartPLS in data processing. The findings of this study indicate that work environment variables have an influence on the partial context on teacher job satisfaction at SMP Negeri 11 Balikpapan, while work discipline and compensation variables do not have an influence on the partial context on teacher job satisfaction.
PENGARUH KOMPETENSI, DISIPLIN KERJA DAN BEBAN KERJA TERHADAP KINERJA BERDASARKAN PERSEPSI KARYAWAN PT. BANGUN TEKNIK BAJA BALIKPAPAN Anhar, Bani; Nainggolan, Hermin; Amanda, Jelisa; Handayani, Lilik
Jurnal GeoEkonomi Vol. 16 No. 1 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i1.594

Abstract

The purpose of this research is to determine the influence of competency, work discipline and workload on the performance of PT. Bangun Teknik Baja employees. The sampling technique used in this research was method purposive sampling, namely all employees in the welder division, lathe operators, line boring operators and plating operators, totaling 88 (eighty eight) people. The data used in this research is primary data by distributing questionnaires to employees. The data analysis technique used in this research is multiple linear regression analysis assisted by SPSS version 26. The results of this research show that simultaneously competence, work discipline and workload have a significant influence on performance. Partially, competency has a positive and significant effect on employee performance. Partially, work discipline has a positive and significant effect on employee performance. Partially, workload has a negative and insignificant effect on employee performance.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERTAMBANGAN Saraswati, Wiwik; Rama Pramudia, Dimas; Tangke Rante, Nely
Jurnal GeoEkonomi Vol. 15 No. 2 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i2.598

Abstract

Sustainability report menyajikan laporan tanggungjawab perusahaan pada aspek sosial, ekonomi, dan lingkungan yang bertujuan untuk dapat mencapai keberhasilan jangka panjang, keberlangsungan hidup dan pertumbuhan organisasi. Pengungkapan sustainability report dipengaruhi oleh beberapa faktor yaitu good corporate governance (GCG) dan ukuran perusahaan sebagai mediasi. Sehingga penelitian ini bertujuan untuk mengetahui terkait pengaruh mediasi ukuran perusahaan antara Good Corporate Governance (GCG) terhadap Sustainability Report. Jenis penelitian ini adalah kuantitatif dengan pendekatan deskriptif. Data yang digunakan adalah laporan tahunan perusahaan yang diperoleh dari web idx.co.id. Populasi pada penelitian ini adalah perusahaan dari sektor pertambangan dengan menggunakan purposive sampling sehingga didapatkan 30 sampel. Metode analisis yang digunakan adalah analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa GCG berpengaruh positif terhadap ukuran perusahaan, GCG berpengaruh positif terhadap sustainability report, ukuran perusahaan berpengaruh positif terhadap sustainability report, dan mediasi ukuran perusahaan berpengaruh positif dalam hubungan GCG terhadap sustainability report.
PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, DAN SIZE TERHADAP PENGUNGKAPAN CSR Susilowati, Dwi; Saraswati, Wiwik; Yusuf, Tamzil
Jurnal GeoEkonomi Vol. 15 No. 2 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i2.599

Abstract

Pengungkapan Corporate Social Responsibility (CSRD) bertujuan untuk memberikan kontribusi dalam pembangunan yang berkelanjutan yang dapat memberikan citra baik kepada perusahaan. Pengungkapan CSR dapat dipengaruhi oleh beberapa faktor yang merupakan karakteristik perusahaan. Dalam penelitian ini faktor digunakan adalah ROA, DER, dan ukuran perusahaan. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh ROA, DER, dan SIZE terhadap pengungkapan CSR pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Teori yang digunakan dalam penelitian ini adalah teori Stakeholder. Penelitian ini hanya menggunakan 24 data sampel perusahaan pertambangan dan pengambilan sampel menggunakan teknik purposive sampling. Data yang digunakan merupakan data sekunder yang diambil dari laporan tahunan dan laporan keberlanjutan perusahaan pertambangan. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil pengujian menunjukkan bahwa ROA dan SIZE memiliki pengaruh terhadap pengungkapan CSR, sedangkan DER tidak memiliki pengaruh terhadap pengungkapan CSR.
Peran Kinerja Keuangan dan Struktur Aset dalam Mendorong Tax Avoidance pada Perusahaan Consumer Non-Cyclicals Aminatassa, Aminatassa; Wulandari, Sartika
Jurnal GeoEkonomi Vol. 17 No. 2 (2026): [in-press]
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v17i2.740

Abstract

Penelitian ini menguji peran profitabilitas, leverage, ukuran perusahaan, capital intensity dan inventory intensity terhadap praktik tax avoidance pada perusahaan sektor Consumer Non-Cyclicals yang tercatat di Bursa Efek Indonesia selama periode 2021–2024. Pendekatan yang digunakan berupa metode kuantitatif dengan pemanfaatan data panel yang bersumber dari laporan keuangan perusahaan. Sampel penelitian ditentukan melalui teknik purposive sampling dan penggunaan regresi data panel dengan Random Effect Model sebagai media analisis. Hasil pengujian memperlihatkan adanya pengaruh profitabilitas terhadap tax avoidance, yang menandakan bahwa perusahaan dengan tingkat laba yang tinggi cenderung melakukan strategi pengelolaan pajak. Sebaliknya, leverage dan ukuran perusahaan tidak ditemukan memiliki pengaruh yang signifikan terhadap tax avoidance. Variabel capital intensity dan inventory intensity juga tidak terbukti memengaruhi tax avoidance.
PENGARUH DISIPLIN KERJA REWARD DAN PUNISHMENT TERHADAP KINERJA BERDASARKAN PERSEPSI KARYAWAN HOTEL MAXONE BALIKPAPAN Nainggolan, Hermin; Anhar, Bani; Wulandari, Devi
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.427

Abstract

Competition in business development in Indonesia is one of the phenomena that a company needs to pay attention to, with globalization in the economic sector today which is increasingly opening up opportunities for foreign entrepreneurs to participate in competence in attracting consumers. This research aims to investigate the influence of work discipline, reward, and punishment on performance based on the perceptions of employees at Hotel Maxone Balikpapan, both partially and simultaneously. The research data were obtained from the performance reports of employees over a 5-year period from 2018 to 2022, with a sample size of 58 respondents. The data analysis technique employed was assisted by the SPSS 27 program. Based on the hypothesis testing results, partially, it was found that the independent variable (work discipline) has a positive and significant effect on employee performance, with a calculated t-value of 2.701 > than the t-table of 1.674, and a significance value of 0.009 < the (α) value of 0.05. The independent variable (reward), partially, also has a positive and significant effect on employee performance, with a calculated t-value of 3.521 > than the t-table of 1.674, and a significance value of 0.001 < the (α) value of 0.05. However, the independent variable (punishment), partially, has a negative and significant effect on employee performance, with a calculated t-value of -2.311 < than the t-table of 1.674, and a significance value of 0.025 < the (α) value of 0.05. Simultaneously, the results indicate that work discipline, reward, and punishment significantly influence employee performance, with a calculated F-value of 25.603 > than the F-table of 2.78, and a significance value of 0.000 < the (α) value of 0.05.
PENGARUH CURRENT RATIO DEBT TO EQUITY RATIO DAN TOTAL ASSETS TURN OVER TERHADAP RETURN ON ASSETS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Pudjut Harianto, Rudy; Maisyarah, Putri
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.428

Abstract

This research aims to analyze the influence of Current Ratio, Debt to Equity Ratio and Total Assets Turn Over on Return on Assets in registered food and beverage companies on the Indonesian Stock Exchange period of 2016-2022. Data Analyse method that used in this research are Multiple Linier Regression Analyse (correlation coeficient, determination coeficient, simultaneous test/F test, and partial test/t test). Accumulatively, coeficient correlation (R)= 0,636 so that it can be said that the independent variables toward dependent variable in this research can giving the strength correlation. Result of determination coefficient (R2)= 0,371 it can be said the independent variables can be explain the dependent variable of equal to 37,1% only. While the rest equal to 62,9% explained by other variable from outside model. The result of significantion test could be explained:(1) Current Ratio has no effect in a positive direction and is not significant on the Return On Assets;(2) Debt to Equity Ratio has a negative and significant effect on the Return On Assets; and (3) Total Asset Turn Over does not have a negative effect and is not significant on the Return On Assets. The result of simultaneous test could be explained: variables of Current Ratio, Debt to Equity Ratio, and Total Assets Turn Over simultaneously have effect and significant on the Return On Assets variable.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Saputra, Dasriyan; Ardiles, Alief
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis 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 Nur, Oktavia; Herman, Herman
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis 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 Mustika Sari, Dina; De Grave, Anita; Noer Hidayah, Istiah
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis 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.