cover
Contact Name
Niki Puspita Sari
Contact Email
nikipuspita21@gmail.com
Phone
+6281359569292
Journal Mail Official
dialektika@uniramalang.ac.id
Editorial Address
Jalan Raya Mojosari No.2, Kepanjen, Jatirejoyoso, Malang, Jawa Timur 65163
Location
Kota malang,
Jawa timur
INDONESIA
Dialektika: Jurnal Ekonomi dan Ilmu Sosial
ISSN : 25024094     EISSN : 2598781X     DOI : https://doi.org/10.36636/dialektika
Dialektika adalah jurnal ilmiah yang diterbitkan oleh Fakultas Ekonomi dan Ilmu Sosial Universitas Islam Raden Rahmat Malang. Jurnal ini memiliki spesifikasi sebagai media untuk mengkomunikasikan hasil-hasil penelitian dan pemikiran konseptual yang berkaitan dengan bidang Ekonomi dan Ilmu Sosial. Jurnal ini terbit berkala setiap enam bulan sekali pada bulan Februari dan September.
Articles 215 Documents
Literasi Keuangan, Financial Technology dan Perilaku Keuangan Mahasiswa Siskawati, Erly Nabila; Ningtyas, Mega Noerman
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 7 No 2 (2022): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1251.768 KB) | DOI: 10.36636/dialektika.v7i2.1334

Abstract

The purpose of this study was to analyze the effect of financial literacy and financial technology toward the financial behavior. This type of research is explanatory research using a sample of 389 undergraduate students at UIN Maulana Malik Ibrahim Malang from the 2018-2021 class. We collected data through an online questionnaire (google form) and analyzed it using SEM-PLS with the help of SmartPLS 3 software. The results indicates that financial literacy had a positive significant effect on student financial behavior and financial technology had a negative and significant effect on student financial behavior.  
Sinergi antara Good Government dan Azas-Azas Umum Pemerintahan Yang Baik (AAUPB) dalam Upaya Pencegahan Korupsi Hakim, Husnul
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 7 No 2 (2022): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.263 KB) | DOI: 10.36636/dialektika.v7i2.1461

Abstract

Eradication of criminal acts of corruption cannot be carried out only by prosecuting the perpetrators and bringing them to the courtroom, but efforts to prevent corruption are needed. One of the actors with the potential to commit corruption, collusion and nepotism is government officials, therefore a work reference is needed in carrying out the authority of government officials so as to avoid acts of corruption. This research is also a method of monitoring the performance of government officials so as to prevent acts of abuse of authority that lead to acts of corruption. Supervision by the community, educational institutions together with government agencies is an effective way to prevent acts of corruption, one of which is through the application of the General Principles of Good Governance (AAUPB) which is an unwritten law and acts as signs in running the Government. The implementation of the AAUPB will automatically distance the authorized officials from acts of corruption in the government environment so that they can provide good services to the community.
Penyusunan Dokumen Standar Operasional Prosedur (SOP) Wisata Edukasi Kampung Nanas Palaan Resmiatini, Erna; Sari, Niki Puspita
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 7 No 2 (2022): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.27 KB) | DOI: 10.36636/dialektika.v7i2.1670

Abstract

This research is a qualitative research that aims to solve the problems faced by management of Kampung Nanas Educational Tourism. The problem is the absence of SOP documents for various activities. Specifically, the objectives to be achieved through this research are identifying and compiling SOP documents for Kampung Nanas Educational Tourism. The research method is a qualitative research method with data collection techniques through interviews and documentation. The data analysis technique is the Miles and Huberman model. The results obtained through this research are the SOP for Educational Tourism in Kampung Nanas which is divided into four areas, namely: (1) SOP for Secretariat, Personnel and General Affairs, (2) SOP for Tourism Management, (3) SOP for Finance, (4) SOP for Tourism Promotion. These results are expected to provide great benefits for the management of Kampung Nanas Educational Tourism in carrying out their duties.
Kinerja Keuangan Bank Syariah Indonesia: Studi Sebelum dan Sesudah Merger Putri, Larasati Widianto; Ningtyas, Mega Noerman
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 8 No 1 (2023): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v8i1.1309

Abstract

Bank Syariah Indonesia (BSI) was formed by the merger of three state-owned banks: BRI Syariah, BNI Syariah, and Bank Syariah Mandiri. This merger is expected to strengthen the institutions of the Islamic financial industry as well as to increase the Indonesia's Islamic economy in the global arena. Regardless of the benefits and intentions of the merging bank, this activity has impact on its financial performance.  this research is conducted to compare the financial performance of BSI before and after the merger. The study approach is descriptive quantitative with ratio analysis, and secondary data is form Monthly Report with an observation period 2020and 2021. This research is indicated s that BSI after the merger is better than before the merger. This is reflected in BSI's growing ability to manage their assets and capital in order to maximize revenue and profitability. However, based on the activity ratio, BSI is not effective and efficient so that they need to do something with their marketing plan in order to increase customer interest.
Pembangunan Ekonomi Berkelanjutan sebagai Kepentingan Nasional Indonesia dalam Presidensi G-20 Solechah, Warhidatun Maratus; Sugito, Sugito
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 8 No 1 (2023): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v8i1.1487

Abstract

The Group of Twenty (G20) is an international economic forum that focuses on solving challenges to global economic growth, including issues of trade, investment, finance, infrastructure, employment, corruption eradication, development, agriculture, technology, energy, innovation, and the economy. digital. In the current leadership period, Indonesia was elected as the G20 Presidency in 2022. This study uses a qualitative research method with a literature study approach with the aim of analyzing Indonesia's national interests in the G20 Presidency. The data sources of this study used primary data in the form of official government documents and reports and secondary data in the form of journal articles and online media news. The data obtained in this study were further reduced and analyzed. The results of this study indicate that Indonesia utilizes the G20 forum to achieve its national interests through multilateral meetings in various international and regional forums, such as the Inter-Parliamentary Union (IPU) and the Asia Pacific Parliamentary Forum (APPF) as well as promoting economic cooperation to deal with dominance of a large country or certain regional groups such as the United States and the European Union.
Pengaruh Laba Rugi Perusahaan, Prediksi Kebangkrutan, dan Jenis Industri Terhadap Audit Delay pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Eva Anggra Yunita; Mohammad Arridho Nur Amin
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 8 No 2 (2023): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v8i2.1868

Abstract

Publication of financial reports by companies going public is an obligation. Even though the provisions for submitting the maximum time for publication of audited financial statements have been determined, many companies are still late in submitting their audited financial reports. Likewise, what happened to issuers belonging to the LQ45 index. This study aims to determine whether or not there is an effect of company profit and loss, bankruptcy prediction and type of industry on audit delay in LQ45 companies. This type of research uses quantitative research, where the data used is in the form of numbers. The population of this study is LQ45 companies listed on the Indonesia Stock Exchange in 2017-2021 with a total of 45 companies. The sampling technique used purposive sampling technique. The data collection method uses secondary data. This study produces a company profit and loss variable and bankruptcy prediction has no effect on audit delay. Meanwhile, the type of industry has an effect on audit delay. Where, if the company is a non-financial industry, the potential for audit delay is higher.
Peran Audit Internal, Deteksi Fraud, dan Pencegahan di Universitas: Tinjauan Pustaka Nisak, Ifa Azzakyatun; Rochayatun, Sulis
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 8 No 1 (2023): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v8i1.1800

Abstract

From time to time, transparency and accountability in universities have grown wider and encourage universities to make quality reports that are free from fraud. This study examines the role of internal audit in detecting and preventing fraud in universities from a literature and empirical review side based on the existing literature and supported by empirical data generated from previous research. Data collection techniques were carried out by searching for relevant articles through databases on Emerald, Springer, and Google Scholar by emphasizing keywords related to the theme. The study results show that an empirically internal audit is needed to detect and prevent university fraud. Internal audits must assist universities in implementing effective controls by assessing effectiveness and efficiency and urging universities to make continuous improvements. Internal audit helps universities achieve their goals by designing, evaluating, and improving risk management, university governance procedures, and the effectiveness of university controls. Internal audit in universities also serves as a supervisor in preventing and detecting fraudulent activities. The implications of this study are expected to be used as evaluation material to maximize the role of internal audits in universities so that they can detect and prevent fraud.
Pengaruh Analisis Determinan Kinerja Keuangan BPR di Kota dan Kabupaten Tegal Hapsari, Ira Maya; Susilawati, Agnes Dwita; Monalisa, Monalisa
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 8 No 1 (2023): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v8i1.1831

Abstract

Rural Banks (BPR) as one of the business actors in the banking world also have an important role in advancing the economy in Indonesia even though the scale of their business activities is not as large as commercial banks. The research objective is to determine the effect of BOPO on financial performance; determine the effect of LDIR on financial performance; determine the effect of NPL on financial performance; determine the effect of CAR on financial performance. This study uses a quantitative approach. The data analysis technique used is multiple linear regression analysis and significant test (t test, F test and coefficient of determination). The results of this study partially show that there is an influence of BOPO on BPR financial performance; there is an effect of LDIR on the financial performance of the BPR; there is no effect of NPL on the financial performance of BPRs in the City and Regency of Tegal; there is an influence of CAR on the financial performance of BPRs in the City and Regency of Tegal; there is no effect of the cash ratio on the financial performance of BPRs in the City and District of Tegal. Meanwhile, simultaneously, there is an effect of BOPO, LDIR, NPL, CAR, and cash ratio on the financial performance of BPRs in the City and District of Tegal.
Strategi Pemasaran Menggunakan Matriks SWOT dan QSPM pada Pupuk Non-Subsidi NPK Pelangi PT Pupuk Kaltim Purwadi, Rendi; Suharno, Suharno; Zainurossalamia ZA, Saida
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 8 No 1 (2023): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v8i1.1864

Abstract

Fertilizer is a supporter of food security, the existence of AFTA provides opportunities for Indonesian fertilizer producers to open up global markets as well as being a challenge for the domestic fertilizer industry. Determining where the position of non-subsidized NPK Pelangi fertilizer in facing market competition and implementing the best strategy to increase sales of non-subsidized NPK Pelangi fertilizer is very necessary for the company. The stages carried out in the research are as follows, the data collection stage through interviews and questionnaires and the IFE and EFE Matrix data processing stages, the analysis stage using the SWOT Matrix and the decision-making stage using the QSPM Matrix. Based on the analysis of the internal and external matrix (IE), the non-subsidized NPK Pelangi fertilizer is located in quadrant IV, namely Grow and Build and the best strategy that can be carried out internally is the Market Development Strategy with the highest score of TAS 6,226, namely marketing non-subsidized NPK fertilizer products. Pelangi collaborates with the Prosperous Program Makmur.
Analisis Potensi Pajak Restoran Kabupaten Tegal di Tengah Pandemi Covid-19 Amin, Mohammad Arridho Nur
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 8 No 1 (2023): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v8i1.2176

Abstract

Restaurant Tax is a type of local tax that has great revenue potential for the region, so in the implementation of its collection the tegal district government targets to achieve regional tax revenue. The purpose of this study is to determine the level of achievement of potential, effectiveness, and contribution of Restaurant Tax to the Original Income of Tegal Regency in the midst of the Covid-19 Pandemic. The research analysis method used is descriptive qualitative with primary data collection techniques in the form of interviews, observations, and documentation. Secondary data contains the amount of local tax revenue and Local Revenue to analyze the level of potential achievement, effectiveness, and tax contribution. The results of the study show that the tax potential of Tegal Regency in 2020 has decreased due to covid-19, this is due to the large number of people who are reluctant to leave the house both to buy food and recreation. The target given by the government in taxes could not be met due to the decline in restaurant turnover, so many restaurants are making efficiencies on their employees in order to survive in this declining economic condition.