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Jurnal STEI Ekonomi
Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
ISSN : 08540985     EISSN : 25274783     DOI : https://doi.org/10.36406
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 208 Documents
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Analisis manajemen modal kerja terhadap profitabilitas pada perusahaan consumer goods yang terdaftar di bursa efek indonesia (2017-2022) Wijaya, Erric; Ferli, Ossi; Natasya, Nur Bunga; Ariani, Savira Indah
Jurnal STEI Ekonomi Vol. 32 No. 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v32i02.1369.recovery

Abstract

The COVID-19 pandemic has presented major challenges to various economic sectors, but the consumer goods sector has shown remarkable resilience. This study examines the impact of Working Capital Managementon the profitability of consumer goods companies on the Indonesia Stock Exchange before and during the pandemic. Using panel data from 16 companies, the regression analysis shows that accounts receivable collection period has a negative impact on profitability before the pandemic, while collection period, inventory, and accounts payable are not significant during the pandemic. These results provide insights into Working Capital Managementstrategies that are relevant for consumer goods companies during times of economic crisis, especially in managing critical aspects such as receivables, inventories, and accounts payable. Note: This article serves as a restored version of the original content following a corruption incident. The Digital Object Identifier (DOI) has been successfully re-registered and reactivated to ensure continued accessibility and citation integrity.
Workload analysis with the full time equivalent method approach to determine workforce required Taufan, Sonny; Rahmawati, Risca; Mujiyono, Mujiyono; Iskandar , Donant Alananto
Jurnal STEI Ekonomi Vol. 32 No. 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v32i02.1371.recovery

Abstract

This research aims to to analyse the workload using the Full Time Equivalent (FTE) method to produce the optimal number of human resources. The post-pandemic economic recovery has led to increased productivity in various sectors, including PT Mada Wikri Tunggal which has experienced an increase in sales in the last three years. However, this increase in sales is inversely proportional to the number of human resources in the office sector of the company. Excessive or too minimal workload will cause inefficiency in the productivity of a company. The amount of workload that is too heavy indicates that the amount of workforce available is not balanced with the workload given, so it can cause physical and mental fatigue which results in a decrease in productivity. The data analysis method used in this research is the Full Time Equivalent (FTE) method. FTE can be assumed as a measure of the time required for the workforce to completely carry out work activities. Note: This article serves as a restored version of the original content following a corruption incident. The Digital Object Identifier (DOI) has been successfully re-registered and reactivated to ensure continued accessibility and citation integrity.  
Pengaruh pemahaman dasar akuntansi dan penerapan akuntansi terhadap pencatatan keuangan UMKM di Pamekasan Halisah, Sinta Nor; Handayani, Sri
Jurnal STEI Ekonomi Vol. 35 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v35i1.427

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving national economic growth, particularly through their contribution to job creation and Gross Domestic Product (GDP). However, in practice, many MSME operators still face problems with financial record-keeping due to insufficent basic accounting understanding and suboptimal accounting practices. This study aims to analyse the influence of basic accounting understanding and the application of accounting on the financial record-keeping of MSMEs in Pamekasan. This study employs a quantitative approach using a survey method involving 50 food and beverage MSME operators operating in the Pamekasan food colony. The results indicate that basic accounting understanding and the application of accounting have a positive influence on the financial record-keeping of MSMEs. Consequently, it can be concluded that improving the quality of financial record-keeping in MSMEs requires adequate accounting knowledge and consistent application of accounting practices.
Pengaruh kinerja keuangan terhadap nilai perusahaan pada perusahaan real estate di Bursa Efek Indonesia Prabawati , Ni Putu Diah; Putra, I Wayan Gde Yogiswara Darma; Indriyani, Ni Made Vita
Jurnal STEI Ekonomi Vol. 35 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v35i1.431

Abstract

This study aims to examine the influence of financial performance on the value of companies in real estate companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Financial performance was measured using profitability proxied by Return on Assets (ROA), Liquidity with Current Ratio (CR), Solvency with Debt to Equity Ratio (DER), and activities with Total Asset Turnover (TATO), while company value was measured using Price to Book Value (PBV). This study uses a quantitative approach with secondary data in the form of annual financial statements and company share prices. The sample was determined through purposive sampling techniques so that 161 company observations from 92 companies were obtained during 3 years of observation. Data analysis was carried out by regression of panel data using E-views. The results of the study showed that solvency had a positive effect on the company's value. Profitability, liquidity, and activity had no effect on the company's value. These findings indicate that during the recovery period of the property sector, the market is more responsive to the company's funding structure than to profitability, short-term liquidity, or asset turnover efficiency.
Pengaruh PDRB, kemiskinan, pengangguran, dan PMA terhadap ketimpangan pendapatan di Daerah Istimewa Yogyakarta Yana Fitria; Ruth Eviana Hutabarat
Jurnal STEI Ekonomi Vol. 35 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v35i1.438

Abstract

This study aims to examine the effects of Gross Regional Domestic Product at Constant Prices (GRDP), the number of poor people, the open unemployment rate, and foreign direct investment (FDI) on income inequality across regencies and municipalities in the Special Region of Yogyakarta. The study employs a quantitative approach using panel data covering five regencies/municipalities during the 2015–2024 period. Data were analyzed using panel data regression with the assistance of EViews 12 software. The findings reveal that the open unemployment rate has a positive and significant effect on income inequality, whereas foreign direct investment has a negative and significant effect. In contrast, GRDP and the number of poor people have no significant effect on income inequality. These findings indicate that income inequality in the Special Region of Yogyakarta is more strongly influenced by labor market conditions and the distribution of investment than by economic growth and aggregate poverty levels. The results of this study are expected to provide insights for local governments to formulate more inclusive development policies by expanding employment opportunities and more equitably distributing investment to reduce regional income inequality.
Determinasi profitabilitas bank: Pengaruh rasio aktivitas dan efisiensi operasional dengan risiko kredit sebagai variabel intervening Suchi Avita Rici; Putri Nadia; Resyelly Viona
Jurnal STEI Ekonomi Vol. 35 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v35i1.456

Abstract

This study aims to analyse the effects of activity ratios and operational efficiency on profitability, with credit risk serving as an intervening variable for banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach was employed using secondary data obtained from the companies’ annual financial statements. The sample was selected through purposive sampling, resulting in 26 banking companies with a total of 130 observations. Data were analysed using multiple linear regression and path analysis with the assistance of IBM SPSS Statistics 26. The findings indicate that the activity ratio does not have a significant effect on credit risk, while operational efficiency significantly affects it. In addition, activity ratios, operational efficiency, and credit risk were found to have significant effects on profitability. The results of the path analysis reveal that credit risk is unable to mediate the relationship between activity ratios and profitability, as well as between operational efficiency and profitability. Effective asset utilisation and operational efficiency, rather than the credit risk mechanism, have a stronger influence on banking profitability improvements. Based on these findings, banking institutions should optimise operational performance and asset management to sustainably enhance profitability.
Evaluasi pengendalian internal distribusi BBM dan LPG berdasarkan COSO framework Triani Tamedia; Jeffry Otniel Rengku; Andreuw Kristian Pantow
Jurnal STEI Ekonomi Vol. 35 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v35i1.458

Abstract

The distribution of Fuel Oil (BBM) and Liquefied Petroleum Gas (LPG) requires an effective internal control system to ensure operational accountability, accurate subsidy distribution, and high-quality public services. This study aims to evaluate the effectiveness of the internal control system for BBM and LPG distribution at PT Pertamina Patra Niaga Sales Area Retail SulutGo based on the COSO Internal Control–Integrated Framework 2013. A descriptive-evaluative qualitative approach was employed, with data collected through in-depth interviews, observations, and documentation. Data were analyzed using the Miles and Huberman interactive model and an effectiveness assessment based on the 17 principles of the COSO framework. The results indicate that the internal control system for BBM distribution achieved an effectiveness level of 94%, while LPG distribution achieved 88%, both of which fall within the highly effective category. Nevertheless, several areas require improvement, particularly in the documentation of operational training and the coordination of information with external distribution partners. The findings demonstrate that the implementation of COSO components has supported the effectiveness of internal control in energy distribution and provides practical insights for enhancing corporate governance and operational risk management.
Inovasi digital dalam sistem perpajakan: Pengaruh digitalisasi dan literasi digital terhadap kepatuhan wajib pajak di Kabupaten Manggarai Gabrini Anggojo Jebarus; Ratih Dewi Titisari Haryana
Jurnal STEI Ekonomi Vol. 35 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v35i1.461

Abstract

This study aims to examine how digital literacy and digitalization affect taxpayer compliance in Manggarai Regency, one of many regions in Indonesia where tax compliance remains a significant challenge. A quantitative approach with a descriptive-associative design was used. A total of 136 respondents were selected through purposive sampling from individual taxpayers and business entities registered at the Ruteng Tax Office (KPP Pratama). A five-point Likert-type questionnaire was used to collect data, and then occasionally using a number of linear regression models with Statistical Program for Social Science (SPSS) version 27. The results showed that digitalization of the tax system had a positive and significant effect on taxpayer compliance. Similarly, digital literacy had a positive and significant effect on taxpayer compliance, with digital literacy emerging as the dominant variable, explaining 36.4% of the variance. These results indicate that for digital transformation in tax settlement, two things are needed, capable digital facilities and improving the digital capabilities of taxpayers.

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