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Contact Name
Faris Faruqi
Contact Email
faris.faruqi@stei.ac.id
Phone
+62818106202616
Journal Mail Official
jurnal.stei@gmail.com
Editorial Address
Jl. Kayu Jati Raya No. 11A, Rawamangun 13320
Location
Kota adm. jakarta timur,
Dki jakarta
INDONESIA
Jurnal STEI Ekonomi
ISSN : 08540985     EISSN : 25274783     DOI : https://doi.org/10.36406
Core Subject : Economy, Social,
Jurnal STEI Ekonomi has been published by the Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta. JEMI published two times a year in June and December. Jurnal STEI Ekonomi (JEMI) focuses on issues pertaining empirical investigation on Indonesian economics, accounting and management. JEMI aimed to tie researchers to share high quality publication at national level through blind review process. The article published in JEMI are expected to cover wide range topics in economics, accounting and management and employs standard economics, accounting and management analysis tools focusing on Indonesian economy.
Articles 191 Documents
Pengaruh Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Jakarta Saprudin saprudin; Riyanto Wujarso; Rina Dameria Napitupulu
Jurnal Ekonomi Vol 29 No 02 (2020): [Jurnal STEI Ekonomi - JEMI] Vol. 29 No. 02 (Desember - 2020)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v29i2.322

Abstract

Indonesia's national development is mostly financed by state revenues from the tax sector, so that taxpayer compliance in fulfilling their tax obligations is very important. On the other hand, the growth of micro, small and medium enterprises is quite rapid so they need attention and guidance so that they become obedient taxpayers. This study focuses on seeing how the influence of knowledge of taxation and tax sanctions on taxpayer compliance of small and medium micro business actors in the Special Capital Region of Jakarta. This research was conducted by distributing questionnaires to MSME business actors who met the criteria, while the sample was taken randomly. From the 60 respondents of MSME business actors who were obtained by researchers, then the data was carried out by various data tests such as validity and reliability tests before processing the data through classical assumption tests and regression tests with the help of SPSS. The results of this study indicate that tax knowledge has an effect on taxpayer compliance, tax sanctions also have a significant effect on taxpayer compliance. Likewise, knowledge of taxation and tax sanctions together has a significant effect on taxpayer compliance of micro, small and medium enterprises. Thus, according to researchers, the government and other related parties need to provide a lot of socialization and tax training to MSME business actors, this is also because it is suspected that many new MSME business actors do not really understand the tax provisions for their business. So it is hoped that the mandatory tax compliance of MSME actors will increase and in the end will also increase state revenues to finance development.
Pengaruh Sistem Rekrutmen dan Lingkungan Kerja Terhadap Kinerja Karyawan Ananto Krisna Wardhana; Kaman Nainggolan; Riris Lestiowati; Rachmat Fadly
Jurnal Ekonomi Vol 29 No 01 (2020): [Jurnal STEI Ekonomi - JEMI] Vol. 29 No.01 (Juni - 2020)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v29i01.334

Abstract

Performance is one of the main factors demanded by every organization. The recruitment system and work environment are things that play a role in achieving employee performance at PT. HYUNDAI MOBIL INDONESIA (PT. HMI). The formulation of the problem in this study is the extent to which the influence of the recruitment system and work environment on employee performance at PT. HMI. This research was conducted at PT. HMI, the nature of quantitative causality research with survey method, where the entire population of employees of PT. HMI was used as a sample in this study. In conducting this research, the data used are primary data and secondary data. Data was collected through a questionnaire with a Likert scale unit of measurement. This research was conducted using multiple linear regression analysis method.
Pengaruh Karakteristik Perusahaan Terhadap Struktur Modal dengan Kepemilikan Keluarga Sebagai Variabel Moderating Antonius Slamet Mulyono; Muhammad Anhar
Jurnal Ekonomi Vol 29 No 01 (2020): [Jurnal STEI Ekonomi - JEMI] Vol. 29 No.01 (Juni - 2020)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v29i01.335

Abstract

This study aims to examine the effect of company characteristics, namely: profitability, company size and asset growth on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2017, with family ownership as a moderating variable. This research uses descriptive statistical research with a quantitative approach which is measured using panel data regression analysis. To estimate the model coefficients in the panel data, the Eviews 10 program was used. The population of this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2017. The sample was determined based on the purposive sampling method, with a total sample of 25 companies. manufacturing so that the total observations in this study were 125 observations. The data used in this research is secondary data. The data collection technique used the documentation method through the official IDX website: www.idx.co.id and the official website of each company that was used as the research sample. The results of the study prove that (1) Profitability has a negative but not significant effect on capital structure. (2) Firm size has a significant positive effect on capital structure. (3) Asset growth has a negative but not significant effect on capital structure. (4) Family ownership does not moderate the effect of profitability on capital structure. (5) Family ownership moderates the effect of firm size on capital structure. (6) Family ownership does not moderate the effect of asset growth on capital structure.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Tax Avoidance Pada Perusahaan Farmasi yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2018 Ari Prabowo
Jurnal Ekonomi Vol 29 No 01 (2020): [Jurnal STEI Ekonomi - JEMI] Vol. 29 No.01 (Juni - 2020)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v29i01.336

Abstract

This study aims to examine the effect of company characteristics, namely: profitability, company size and asset growth on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2017, with family ownership as a moderating variable. This research uses descriptive statistical research with a quantitative approach which is measured using panel data regression analysis. To estimate the model coefficients in the panel data, the Eviews 10 program was used. The population of this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2017. The sample was determined based on the purposive sampling method, with a total sample of 25 companies. manufacturing so that the total observations in this study were 125 observations. The data used in this research is secondary data. The data collection technique used the documentation method through the official IDX website: www.idx.co.id and the official website of each company that was used as the research sample. The results of the study prove that (1) Profitability has a negative but not significant effect on capital structure. (2) Firm size has a significant positive effect on capital structure. (3) Asset growth has a negative but not significant effect on capital structure. (4) Family ownership does not moderate the effect of profitability on capital structure. (5) Family ownership moderates the effect of firm size on capital structure. (6) Family ownership does not moderate the effect of asset growth on capital structure.
Uji Persamaan Simultan Free Cash Flow, Struktur Kepemilikan, Kebijakan Hutang, Kebijakan Dividen, dan Risiko dengan Kerangka Teori Keagenan dan Pensignalan Muhammad`` Safiq; Liasari Liasari
Jurnal Ekonomi Vol 29 No 01 (2020): [Jurnal STEI Ekonomi - JEMI] Vol. 29 No.01 (Juni - 2020)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v29i01.337

Abstract

This study explores the use of simultaneous regression, this research aims to examine the interdependence relationship between free cash flow, debt policy, dividend policy, risk and structure of ownership in manufacturing companies in Indonesia. This research used six regression model to represent the interdependence relationship related to agency conflict and agency costs due to the difference in interest between agents (managers) and principals (managerial and institutional shareholders). Each regression model in this research is represent the conflicts of interest between the agent and the principal. This research extends Ismiyanti and Hanafi (2003). The result indicate an interdependence relationship between free cash flow, debt policy, and managerial ownership. This study also shows the effect of substitution between managerial ownership and debt policy in accordance with agency theory. It can be concluded that the managerial ownership may be able to reduce the use of debt in reducing agency conflicts between agents and principals.
Pengaruh Karakteristik Perusahaan Terhadap Nilai Perusahaan dengan Struktur Modal Sebagai Variabel Intervening Meli Meli
Jurnal Ekonomi Vol 29 No 01 (2020): [Jurnal STEI Ekonomi - JEMI] Vol. 29 No.01 (Juni - 2020)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v29i01.338

Abstract

This study aims to examine the effect of Profitability (ROE), Asset Structure (FAR), Firm Size (SIZE), Firm Age (AGE) and Capital Structure (DER) on Firm Value (Tobin's Q). This research is in addition to knowing the direct and indirect effect of Capital Structure as a connecting variable between Profitability, Asset Structure, Company Size, Company Age on Firm Value. This study uses a sample of 40 manufacturing companies listed on the Indonesia Stock Exchange with a five-year period, namely 2013-2017 and a total sample of 200 companies. This study uses data collection techniques with the documentation method from the official website of the Indonesia Stock Exchange and Sahamok. The data in this study used panel data, and tested the intervening variables with SEM (Structural Equation Model). The results of this study explain that profitability has an influence on firm value, asset structure has no effect on firm value, firm age has an influence on firm value, firm size has an influence on firm value, firm characteristics through profitability have an influence on capital structure, while asset structure, age and size of the company have no effect on the capital structure. Capital structure is not able to mediate the characteristics of the company to the value of the company
Pengaruh Profitabilitas, Leverage, Likuiditas, dan Dewan Komisaris Independen Terhadap Pengungkapan Islamic Social Reporting (ISR) Pada Perbankan Syariah Di Indonesia Tahun 2015-2018 Rimi Gusliana Mais; Tuti Alawiyah
Jurnal Ekonomi Vol 29 No 02 (2020): [Jurnal STEI Ekonomi - JEMI] Vol. 29 No. 02 (Desember - 2020)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v29i2.339

Abstract

This study aims to determine and analyze the effect of profitability, leverage, liquidity, and independent commissioners on the disclosure of Islamic Social Reporting (ISR) in Islamic Banking in Indonesia in 2015-2018. This study uses a causal research strategy (cause and effect) with a quantitative approach that is measured using a panel data regression-based method with the help of Eviews 10 software. The population of this study is all Islamic Commercial Banks registered with the Financial Services Authority (OJK) from 2015 to 2015. 2018. The sample was determined based on the purposive sampling method, with a total sample of 10 Islamic Commercial Banks so that the total observations in this study were 40 observations. The type of data used in this study is secondary data in the form of financial reports that are downloaded through the website of each Islamic commercial bank. The data analysis method used in this research is multiple regression test and hypothesis testing. Based on the results and discussion, it shows that profitability has a significant negative effect on Islamic Social Reporting (ISR), Leverage has a significant positive effect on Islamic Social Reporting (ISR), negative liquidity has no significant effect on Islamic Social Reporting (ISR) and the Independent Board of Commissioners has no significant effect. on Islamic Social Reporting (ISR) on Islamic banking in Indonesia for the 2015-2018 period.
Pengaruh Keragaman Produk, Persepsi Harga, dan Kualitas Pelayanan Terhadap Keputusan Pembelian Konsumen Yusuf Suhardi; Achmad Syachroni; Agustian Burda; Arya Darmawan
Jurnal Ekonomi Vol 29 No 02 (2020): [Jurnal STEI Ekonomi - JEMI] Vol. 29 No. 02 (Desember - 2020)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v29i2.340

Abstract

The purpose of this study was to determine the effect of product diversity, price perceptions and service quality on consumer purchasing decisions. This research was conducted at the Ardevon Supermarket, Rawamanagun Branch, Jakarta. The research strategy carried out in this study is a casual research strategy. namely research that aims to determine the effect of at least two or more variables and look for cause and effect. The research method used in this research is multiple regression analysis method. The number of samples is 97 people. The sampling method used in this research is purposive sampling. Based on the results of the calculation, the regression obtained a constant of 0.415, b1 0.344, b2 0.243 b3 0.404 in the determinant coefficient (KD) obtained R2 (R Square) of 0.608 or (60.8%). While the remaining 39.2% is influenced by other variables. From the results of the hypothesis test partial t test obtained X1 and Y t count > t table (3.688 > 1.985) then Ho is rejected or Ha is accepted, X2 and Y t arithmetic > t table (3.907> 1.985) then Ho is rejected or Ha is accepted, X3 and Y value t count > t table ( 5.781 > 1.985 ) then Ho is rejected or Ha is accepted with of 5% , in the simultaneous F test between product diversity, price perception and service quality it can be concluded that the F arithmetic value > F table (48.035 > 2 ,70 ) the conclusion is then Ho is rejected or Ha is accepted that, partially and simultaneously there is a positive and significant effect.
Analisis Pengaruh Laba Akuntansi, Arus Kas Operasi, Arus Kas Pendanaan, Debt to Equity Ratio, Current Ratio dan Risiko Saham Terhadap Return Saham Sulaiman Sulaiman; Iman S. Suriawinata
Jurnal Ekonomi Vol 29 No 01 (2020): [Jurnal STEI Ekonomi - JEMI] Vol. 29 No.01 (Juni - 2020)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v29i01.343

Abstract

The purpose of this study was to determine and examine the effect of Accounting Profit, Operating Cash Flow, Funding Cash Flow, Debt to Equity Ratio, Current Ratio, and Stock Risk on Stock Returns in Companies Listed in LQ45 on the IDX for the 2014-2017 period. The population in this study were 45 companies listed in the LQ45 index as of February 2019, while the sample in this study was 18 companies determined by the purposive sampling technique. Data analysis using eviews 8.0. The results showed that accounting profit had a positive effect on stock returns. Operating cash flow has a positive effect on stock returns. Funding cash flow has no positive effect on stock returns. Debt to equity ratio has no negative effect on stock returns. Current Ratio has a positive effect on stock returns, and stock risk has a positive effect on stock returns of companies listed in LQ45 on the IDX for the 2014-2017 period.
Pengaruh Manajemen Laba dan Mekanisme Corporate Governance Terhadap Nilai Perusahaan Pada Industri Barang Konsumsi dalam Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014 -2018 Henny Rahayu; Rimi Gusliana Mais; Iman S. Suriawinata
Jurnal Ekonomi Vol 29 No 02 (2020): [Jurnal STEI Ekonomi - JEMI] Vol. 29 No. 02 (Desember - 2020)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v29i2.344

Abstract

This research aims to determine the influence of profit management and the mechanism of corporate governance to the value of the company in the consumer goods industry in the manufacturing company listed on the Stock exchange. This research uses the sample of manufacturing Company of consumer goods industry as many as 15 companies listed on the Indonesia Stock exchange with a period of five years that is 2014-20178 and the number of observations 75. This research uses secondary data with data collection techniques using documentation methods from the official website of Indonesia Stock Exchange and authorized and analyzed using Software Eviews version 10. Based on the results of studies that have been done to analyse profit management has no significant influence on the company's value. The mechanism of corporate governance shows in the proxy independent Commissioner has positive effect on the company's value. And the results showed negative results to the mechanism of corporate governance moderate profit management to the value of the company. But identifying increased corporate governance in order to have Independent commissioner's presence in the board of directors reveals more about the opportunistic side of the company's profit management.

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