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Jurnal Ekonomi
Published by STIE Haji Agus Salim Bukittinggi
ISSN : 19786409     EISSN : 26849127     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi fokus pada penelitian ekonomi, isu-isu meliputi pengembangan ekonomi dan pengembangan keuangan regional, manajemen dan bisnis, akuntansi, dan pengetahuan ekonomi yang berfokus pada manajemen dan bisnis, pengembangan ekonomi, akuntansi, perusahaan milik negara, Perdagangan Internasional, Keuangan Publik, dan aplikasi ekonomi. Jurnal Ekonomi dapat diakses oleh peneliti akademis dan universitas, lembaga penelitian, pustakawan, mahasiswa pascasarjana dan pascasarjana untuk berbagi hasil penelitian mereka. Jurnal Ekonomi adalah forum bagi akademisi dan praktisi untuk berbagi pengetahuan ilmiah tentang penelitian ekonomi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 123 Documents
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AUDITOR SWITCHING: FAKTOR-FAKTOR YANG MEMENGARUHI (STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE DAN PROPERTY DI INDONESIA) Hidayati, Khusna; Jatiningsih, Dyah Ekaari Sekar
jurnal ekonomi Vol 22, No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

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Abstract

Auditor switching phenomenon in Indonesia shows that there are companies that make voluntary auditor changes. Switching of auditors outside the provisions of the law may raise questions, and even prejudice from investors. Hence, it is very important to observe the determinants of auditor switching. The purpose of this study is to analyze the effect of audit opinion, management change, size of public accountant firm, size of client company, and audit delay on the auditor switching. Sample for this research are all real estate and property companies that have listed in Indonesian Stock Exchange during 2012-2017. Samples were taken by purposive sampling method and logistic regression analysis was used to test the hypothesis. Result shows that size of public accountant firm has influence on auditor switching, whereas audit opinion, management change, management change, size of client company, and audit delay does not. This implies that size is matters, and there should be more future observation on public accountant firm together with other factors in influencing auditor switching in Indonesia. Fenomena auditor switching di Indonesia menunjukkan bahwa terdapat perusahaan-perusahaan yang melakukan switching secara sukarela. Pergantian auditor di luar ketentuan yang berlaku dapat menimbulkan pertanyaan, bahkan mungkin prasangka dari investor. Oleh karena itu, penting untuk mengamati faktor-faktor penentu auditor switching. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh opini audit, perubahan manajemen, ukuran kantor akuntan publik, ukuran perusahaan klien, dan audit delay pada auditor switching. Sampel yang diambil untuk penelitian ini adalah semua perusahaan real estat dan properti yang terdaftar di Bursa Efek Indonesia selama 2012-2017. Sampel diambil dengan metode purposive sampling, dan analisis regresi logistik digunakan untuk menguji hipotesis yang diajukan. Hasil penelitian menunjukkan bahwa ukuran kantor akuntan publik memiliki pengaruh pada pergantian auditor, sedangkan opini audit, perubahan manajemen, ukuran perusahaan klien, dan audit delay tidak memiliki pengaruh. Ini menandakan bahwa ukuran maupun kredibilitas adalah hal penting, dengan demikian perlu ada telaah lebih lanjut di masa depan terkait kantor akuntan publik bersamaan dengan faktor-faktor lainnya dalam mempengaruhi pergantian auditor di Indonesia.
ANALISIS PENGENAAN PAJAK PENGHASILAN (PPH) TERHUTANG SEBELUM DAN SESUDAH PENETAPAN PP NOMOR 46 TAHUN 2013 PADA APOTIK MUTIA Adriansyah, Adriansyah
jurnal ekonomi Vol 16, No 2 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

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Abstract

State is an integral part of the budget, the government budget can run pemerintahaannya. Government can work well if all the existing budget can be met. Increasing tax revenues from the sector makes a ajor target for government programs, an increase in state revenue expected from the lack of awareness for the taxpayer to pay their obligations to the State the conditions that occur at this time, such as the level of public awareness is still lacking to pay taxes because they are stillconsidered it troublesome and complicated especially big calculation of income tax payable in order to increase state revenue then in 2013 the government implemented new income tax provisions stipulated in government Regulation (PP) No. 46 Year 2013, government policy is set on income Tax for Enterprises received or obtained by the taxpayer has certain Broto Circulation. Enforcement of Regulation No. 46 Year 2013, which is effective starting in June 2013, resulting in a loss of business, is subject to 1% of the turnover rate. Application of Regulation No. 46 of 2013 provides a major influence on the increase in income tax payable for Pharmacies, when compared calculated using progressive rates, the income tax payable for 2013 is Rp. 302 950. However, with the adoption of Regulation No. 46 Year 2013, the income tax payable are charged to pharmacies Mutia increased to Rp. 1.33285 million. An increase of 339.9%, or Rp. 1.02985 million in 2013 is an early feature that the application of Regulation No. 46 Year 2013 Taxpayers will find that the tax burden is too high because, the calculation of income tax payable based on turnover despite the efforts undertaken by the taxpayer does not make a profit. As for the corporate taxpayer or an individual taxpayer, the gross income exceeds USD. 4.8 billion per year in a tax year if the loss would not be taxable. It is clearly unfair for taxpayers whose income is below Rp. 4.8 billion per year, although procedures simplify the calculation of income tax payable taxpayer, whether the application of Regulation No 46 is a reward for small businesses or a sentence can be seen from the positive and negative impacts for taxpayers in addition to the presence of changing the behavior of the business world, where. Government Regulation No. 46 Year 2013 will have an impact that can not be avoided, because each policy will have a positive impact or a negative impact. Negative tendency of employers will decrease turnover rates or keep for not less than 4.8 M. This would be detrimental to the country because it will lower the opinion of the state that should be accepted.
THE INFLUENCE OF THE LEADERSHIP, SATISFACTION AND COMMITMENT FOR EMPLOYEE SECRETARIAT OF PARLEMENT PERMORMANCE AT PASAMAN REGENCY Fazril, Fazril
jurnal ekonomi Vol 2, No 1 (2007)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

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Abstract

Secretariat of Parlement of Regency Pasaman cause hthe often happened the communication as effect of implementation of officer mutation, wich functionary will bring its own leadership so that the mentioned can chang the spirit of officer job and change the satisfaction work the offer progressively, but there is also cause the satisfaction work and officer Performance become downhill. This research terget is to prove the leadership influence, satisfaction work and commitment to officer performance of secretariat of parlement of regency Pasaman. Method used with the double linier regression by object research is entire all officer of secretariat of parlement of regency Pasaman as much 43 people. Result of this research give the public information and picture foor the management that leadership, satisfaction work and commitment have the important meaning in improving officer performance. On that account management of secretariat of parlement of regency Pasaman so that  to be more paying attention and improving leadership, satisfaction work and commitment by improving.
PENGARUH KOMPLEKSITAS TUGAS, TINDAKAN SUPERVISI, DUKUNGAN KELOMPOK, DAN TEKANAN WAKTU KERJA TERHADAP KUALITAS HASIL AUDIT Tika, Rahma
jurnal ekonomi Vol 23, No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

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Abstract

The research was aimed to analyze and provide emprical evidences about the impact of task complexity, supervise action, group support, and time pressure on the quality of audit results. Dependent variable in the research is quality of audit results and independent variabel in the research is task complexity, supervise action, group support, and time pressure. The data used in this study contains the perception of the independent auditor who filled out questionnaires. The sample in this study involves an independent auditor at 10 Office of Public Accountants in West Jakarta and South Jakarta. Questionnaires were distributed by 73 questionnaires, of 73 questionnaires were distributed, which can be processed only 58 questionnaires. Processing data using test validity, reliability testing, testing assumptions of clasical, linear regression, and correlation test with SPSS for Windows version 19.0. The result proved that task complexity, supervise action, group support, and time pressure influanced quality of audit results simultaneously. Besides that, this study proved that supervise action and time pressure influenced quality of audit results partially, but task complexity and supervise action didn?t influanced quality of audit results.Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris mengenai pengaruh kompleksitas tugas, tindakan supervisi, dukungan kelompok, dan tekanan waktu kerja terhadap kualitas hasil audit. Variabel dependen dalam penelitian ini adalah kualitas hasil audit dan variabel independen dalam penelitian ini adalah kompleksitas tugas, tindakan supervisi, dukungan kelompok, dan tekanan waktu kerja. Data yang digunakan dalam penelitian ini berisi persepsi dari auditor independen yang mengisi kuesioner. Sampel dalam penelitian ini melibatkan auditor independen pada 10 Kantor Akuntan Publik di Wilayah Jakarta Barat dan Jakarta Selatan. Kuesioner yang disebarkan sebanyak 73 kuesioner, dari 73 kuesioner yang disebarkan, yang dapat diolah hanya 58 kuesioner. Pengolahan data menggunakan pengujian validitas, pengujian reliabilitas, pengujian asumsi klasik, uji regresi linear, dan uji korelasi melalui program SPSS for Windows Versi 19.0. Hasil penelitian menunjukkan bahwa kompleksitas tugas, tindakan supervisi, dukungan kelompok, dan tekanan waktu kerja mempengaruhikualitas hasil audit secara simultan. Selain itu, penelitian ini juga membuktikan bahwa tindakan supervisi dan tekanan waktu kerja secara parsial mempengaruhi kualitas hasil audit, sedangkan kompleksitas tugas dan dukungan kelompok tidak berpengaruh pada kualitas hasil audit
TARIF RATA- RATA PENUMPANG, JUMLAH PENUMPANG, DAN JAM KERJA PADA PENDAPATAN DRIVER GOJEK KOTA BUKITTINGGI. Ningsih, Andria -; anne, anneputri putri; een, Eka Hendrayani hendrayani; delfi, Delfi Hurnis hurnis; ia, Fitria fitria
Jurnal Ekonomi Vol 24, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47896/je.v24i1.331

Abstract

The purpose of this study was to determine the effect of the average passenger fare, number of passengers and working hours on income. This research was conducted using primary data. By providing a questionnaire statement to the respondent, using a Likert scale measurement. The population in this study were all Gojek drivers in the city of Bukittinggi. The number of samples is 94 people with purposive sampling technique. This study uses multiple linear regression analysis analysis method and uses quantitative analysis, namely the validity and reliability test, classical assumption test, t test and F test and the coefficient of determination test. Keywords: average passenger fare; income; number of passengers; working hours Tujuan penelitian ini adalah untuk mengetahui pengaruh tarif rata-rata penumpang, jumlah penumpang dan jam kerja terhadap pendapatan. Penelitian ini dilakukan menggunakan data primer. Dengan memberikan peryataan kuesioner kepada responden, dengan menggunakan pengukuran Skala Likert. Populasi dalam penelitian ini adalah  seluruh Driver Gojek yang ada di Kota Bukittinggi. jumlah sampel 94 orang dengan teknik Purposive Sampling. Penelitian ini menggunakan metode analisis analisis regresi linear berganda serta menggunakan analisis kuantitatif yaitu uji validitas dan reliabilitas, uji asumsi klasik, uji t dan uji F dan uji koefisien determinasi. Kata kunci: jam kerja; jumlah penumpang; tarif rata-rata penumpang; pendapatan
Faktor-faktor yang Mempengaruhi Indeks Pembangunan Manusia Sumatera Barat Amelia, Dona
Jurnal Ekonomi Vol 13, No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47896/je.v13i1.250

Abstract

The Human Development Index (HDI) is a summary composite index that measures a country's average achievements in three basic aspect of human development: health, knowledge, and income. HDI was introduced as an alternative to conventional measures of national development, such as level of and the rate of economic growth. The HDI measures in the three basic dimensions-health, knowledge and income. The HDI formula, health was measure by life expectancy at birth; education or "knowledge" by a combination of the adult literacy rate and school enrolement rates (for primary through university years); and income or standart of living by GDP per capita adjusted for puschasing-power parity (PPPUS$). For West Sumatera, showing positive progress of HDI attainment, however since 2004-2010 there was a stagnant rank nationally at the number 9 position of its HDI. There are four independent variable as determinant HDI in this research namely: income per capita, government expenditure for health and education, poverly rate and child mortality. Several treatmenr of statistical regression analysis of the these four variables showing different result. The best result showed by HDI = 69,929+0,001 IPC-0,001 KE-0,150 AKB. The F test value is 21,603, significant at a 1%. The R2 is 0,812 which mean 81,30% of HDI variation can be explained by income per capita, poverty rate and child mortality.
Pengaruh Komitmen Organisasi dan Kemampuan SDM Terhadap Efektifitas Pelayanan di Rumah Sakit Khusus Jantung Cabang Utama Sumatera Barat Rahmad, Rahmad
Jurnal Ekonomi Vol 14, No 2 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47896/je.v14i2.237

Abstract

The research object is in the Cardiac Hospital Main Brancg Padang of West Sumatra, which aims to examine the effect of HR organizational commitment and ability to service effectiveness. Data processed by multiple linier regressiom analysis note that the value of the regression coeffecient of organizational commitment variables (X1) is aquak to 0,520. Significance value of variable is the organizational structure of 0,000. if the value significant compared to the level of significance use in this study (=0,05) then the value of greater significance than a significant level used (0,000 0,05). This means that there is significant relationship between organizational commitment to effective service in Cardiac Hospital Main Branch Padang West Sumatra. Thus the hypothesis can be accepted at the 95% confidence level. Data processed with multiple linear regression analysis know that the regression coeffecient of the variable HR Capability (X2) is equal to 0,261. Significance value of the variable is the organizational structure of 0,066. If the value is significant compared to the level of significance use in this study (0,10) then the value is greater than the significance level used significantly (0,066 0,10). This means a significant difference between the ability of HR to the effectiveness of services in the Cardiac Hospital Main Branch Padang West Sumatra. Thus the hypothesis can be accepted at the 90% confidence level.
Pengaruh Manajemen Laba, Return on Asset dan Persistensi Laba Terhadap Biaya Modal pada Perusahaan Perbankan Fitriani, Lisa
Jurnal Ekonomi Vol 3, No 2 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47896/je.v3i2.305

Abstract

Profit management is manager effort to get advantages including the effort management to maximize or minimize profit of including flattening of profit as according to desire of management. Profit management can be conducted by comparing working capital akrual with sale conducted by company. Acrual working capital consist of change of circulating assets, change of current lialibilities and also change of cash. Profit management done by company more or less him will influence decision of investor. Because menagement and investor only communicating to pass financial statement released by management. This research aim to to test empirically influence between profit management with cost of capital. In this research is used by return on asset and of persistensi profit as variable control by using data company of banking wich go-public in effect exchange of Jakarta during period of perception three year that is 2003 until 200. The result of research that is management profit of significant equal having an effect on to cost of capital.
ANALISA PENGARUH NILAI PRODUK, LINGKUNGAN ,PRIBADI DAN PSIKOLOGI TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR. (STUDI KASUS : WARGA JORONG CINGKARIANG KAB.AGAM Supryanita, Rina; Lestari, Lira
Jurnal Ekonomi Vol 24, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47896/je.v24i1.329

Abstract

This study aims to determine the effect of product value, environmental, personal and psychological on purchasing decisions. Based on the formulation of the problem, hypotheses can be put forward, it is assumed that the variables used are product value variables (X1), environment (X2), personal (X3), and psychology (X4), positively and significantly influences the purchasing decisions (Y) of citizens in purchasing a motorcycle. Research conducted using the binary logistic analysis method, which is to determine the effect of independent variables (X1, X2, X3, X4) on the dependent variable (Y) on the change of any increase or decrease in the independent variable that will affect the dependent variable. Product value, environmental, personal and psychological variables have a positive and significant effect on the purchase of motorbikes on the residents of Jorong Cingkariang.Keywords: environment; personal; product value; purchasing Penelitian ini bertujuan untuk mengetahui pengaruh nilai produk,lingkungan,pribadi dan psikologi terhadap keputusan pembelian.Berdasarkan perumusan masalah dapat dikemukakan hipotesa, diduga bahwa variabel yang digunakan, yaitu variabel nilai produk (X1), lingkungan (X2), pribadi (X3), dan psikologi (X4), secara positif dan signifikan mempengaruhi keputusan pembelian (Y) warga dalam pembelian sepeda motor. Penelitian yang dilakukan menggunakan metode analisis binary logistik, yaitu untuk mengetahui pengaruh variabel bebas (X1,X2,X3,X4) terhadap variabel tidak bebas (Y) atas perubahan dari setiap peningkatan atau penurunan variabel bebas yang akan mempengaruhi variabel terikat.Berdasarkan hasil penelitian yang dilakukan variabel Nilai produk, lingkungan, pribadi dan psikologi berpengaruh positif dan signifikan terhadap pembelian sepeda motor pada warga jorong cingkariang.Kata kunci: lingkungan; nilai produk; pembelian; pribadi
Fenomena Over Education dan Under Education Dalam Pasar Kerja Wanita Sumatera Barat Yadewani, Doris
Jurnal Ekonomi Vol 14, No 2 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47896/je.v14i2.240

Abstract

This paper analyzes the phenomenon of over-education and under-education in the labor market women in West Sumatra. The phenomenon of over-education and under-education is a phenomenon where a workforce with higher education levels occupy jobs that are not in accodance with the level of education. And reverse, eith a lower level of education actually occupy a higher job. This study uses the data SUSENAS 2009 for the province of West Sumatra. Form the result of the study showed, in an over-educaion and under-educationin the labor market and women in West Sumatra there are significant revenue relationship to the phenomenon of over-education and under-education in the labor market women in West Sumatra. From the reseach, it is necessery to link and macth between women's education and labor market in the formal sector needs a policy that directed the education of women in accordance with the demand of women in the labo market such as improving access and quality in vocational education and diploma in accordance with the culture of women's skills and the need to standardize education policy, employment and wage position. Policy where labor exploitation through unfair wage system for workers needs to be done so that the phenomenon of over-education and under-education will have a positive impact for the company and the workers concerned.

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