cover
Contact Name
Zulkarnen Mora
Contact Email
jsejurnal@unsam.ac.id
Phone
+6285277039972
Journal Mail Official
jsejurnal@unsam.ac.id
Editorial Address
Program Studi Ekonomi Pembangunan Fakultas Ekonomi Universitas Samudra, Meurandeh, Kota Langsa
Location
Kota langsa,
Aceh
INDONESIA
Jurnal Samudra Ekonomika
Published by Universitas Samudra
ISSN : 26854287     EISSN : 25494104     DOI : 10.0123
Jurnal Samudra Ekonomika diterbitkan sejak tahun 2017 dan terbit 2 kali setahun pada bulan Maret dan September. Jurnal Samudra Ekonomika merupakan wahana penyebarluasan hasil penelitian dan telaah koseptual dalam bidang Ilmu Ekonomi dan Studi Pembangunan yang bertujuan menciptakan forum komunikasi dan informasi bagi hasil penelitian dan kajian analitis dalam skop Ilmu Ekonomi dan Studi Pembangunan
Articles 142 Documents
Analisis Biaya Produksi di UD. Berkat Jaya Mandiri Desa Simpang Jernih Kecamatan Simpang Jernih Muhammad; Dewi Rosa Indah
Jurnal Samudra Ekonomika Vol 4 No 2 (2020)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jse.v4i2.2852

Abstract

The purpose of this study is to analyze the production costs at UD. Blessed Jaya Mandiri Simpang Jernih Village, Simpang Jernih Subdistrict. The data used in this study are production cost data for 2014-2016. The data analysis method shows that the total production costs in 2014 amounted to IDR 507,200,000 with a total production of 268 units and a cost per unit of IDR 1,892,537. In 2015, the highest total production costs reached IDR 535,900,000 with a total production of 283 units and a cost of goods per unit IDR 508,100,000 with a total production of 254 units and a cost of goods per unit of IDR 2,000,393. in 2015, which amounted to IDR 1,893,639 due to an increase in the total production cost to IDR 535,900,000 and a total production of 283 units.
Faktor-Faktor yang Mempengaruhi Nilai Informasi Pelaporan Keuangan pada Pemerintahan Kota Langsa Rahmi Meutia; Muhammad Amar
Jurnal Samudra Ekonomika Vol 4 No 2 (2020)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jse.v4i2.2890

Abstract

Penelitian ini bertujuan untuk mengetahui pemanfaatan teknologi informasi, komitmen organisasi dan kualitas sumber daya manusia terhadap nilai informasi pelaporan keuangan pada Pemerintahan Kota Langsa. Teknik pengambilan sampel menggunakan teknik purpossive sampling. Jumlah sampel dalam penelitian ini berjumlah 72 responden dari 36 SKPD. Metode analisis data menggunakan persamaan regresi linear berganda, uji hipotesis (uji t dan uji F) serta uji koefisien determinasi (R Square). Hasil penelitian diperoleh persamaan Y = 1.350 + 0.343X1 + 0.519X2 + 0.064X3. Hasil uji hipotesis secara parsial pemanfaatan teknologi informasi dan komitmen organisasi berpengaruh signifikan terhadap nilai informasi pelaporan keuangan pada Pemerintahan Kota Langsa, kualitas sumber daya manusia tidak berpengaruh signifikan terhadap nilai informasi pelaporan keuangan pada Pemerintahan Kota Langsa. Hasil uji hipotesis secara simultan, pemanfaatan teknologi informasi, komitmen organisasi dan kualitas sumber daya manusia berpengaruh signifikan terhadap nilai informasi pelaporan keuangan pada Pemerintahan Kota Langsa. Hasil uji koefisien determinasi (R Square) sebesar 0.796 atau sebesar 79,6% variabel pemanfaatan teknologi informasi, komitmen organisasi dan kualitas sumber daya manusia mempengaruhi nilai informasi pelaporan keuangan pada Pemerintahan Kota Langsa.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PARTISIPASI MASYARAKAT DAN PERILAKU KEPEMIMPINAN TERHADAP PENGELOLAAN DANA DESA DENGAN KOMITMEN PADA TUJUAN SEBAGAI VARIABEL MODERASI Firhan Baihaqi Harahap; Afrah Junita; Tuti Meutia
Jurnal Samudra Ekonomika Vol 4 No 2 (2020)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jse.v4i2.2913

Abstract

This study was conducted to determine the effect of human resources, community participation, and leader behavior on village fund management with a commitment to objectives as moderation variables. The sample selection in this study used the purposive sampling method. The number of samples used was 54 respondents. The data obtained were analyzed using the Partial Least Square (PLS) analysis technique. The equation models analyzed are the outer model, inner model, and hypothesis testing. The results of this study show that: (1) Human Resources Quality (KSDM) has no significant effect on Village Fund Management (2) Community Participation (PM) has a significant effect on Management Village Funds (3) Leadership Behavior (PM) has a significant effect on Village Fund management (4) Commitment to goals (KPT) has a significant effect on Village Fund Management (5) Quality of Human Resources (KSDM) in Moderation with Commitment to goals has no significant effect Village Fund Management (6) Community Participation (PM) in Moderation with Commitment to goals does not have a significant effect on Village Fund Management (7) Leader Behavior in Moderation with Commitment to goals has no significant effect on Village Fund Management.
Analisis Pengeluaran Pemerintah Bidang Kesehatan Bidang Pendidikan dan Infrastruktur terhadap Indeks Pembangunan Manusia (IPM) di Kabupaten Aceh Tamiang Nurlaila Hanum Hanum; Safuridar; Dhaifina Gasani
Jurnal Samudra Ekonomika Vol 4 No 2 (2020)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jse.v4i2.2933

Abstract

This study aims to determine the effect of government spending in the health on education and infrastructure on the Human Development Index (IPM) in Aceh Tamiang District. The data used are secondary data from 2008 to 2019. The data analysis method uses multiple lineir regression equations, hypothesis testing (t test and F test), and the coefficient of determination (R2) test. Statistical calculations using Microsoft Excel. The regression coefficient 0.015 represents government expenditure on health which has a positive effect on the Human Development Index. The regression coefficient of 0.038 represents government spending on education which has a positive effect on the Human Development Index. The regression coefficient of 0.007 represents government spending on infrastructure which has a positive effect on the Human Development Index. The results of the t test show that government spending in the health sector has a t sig> α5% (0.199> 0.05). It can be stated that government spending on health has no significant effect on the Human Development Index. The value of government expenditure in education is t sig> α5% (0.169> 0.05). It can be stated that government spending on education has no significant effect on the Human Development Index. The value of government spending on infrastructure is t sig> α5% (0.292> 0.05). It can be stated that government spending on infrastructure has no significant effect on the Human Development Index. The results of the F test, F sig <α5% (0.000 <0.05) can be stated that government spending on health, government spending on education and government spending on infrastructure have a significant effect on the Human Development Index in Aceh Tamiang District. The result of the determination coefficient test is 0.860 or 86%, the variable government spending on health, government spending on education and government spending on infrastructure affects the Human Development Index in Aceh Tamiang District. Keywords: Health, Education, Infrastructure, HDI Expenditures
Analisis Pengaruh Layanan dan Harga terhadap Kepuasan Konsumen pada Morris Bakery Kota Langsa Meutia Dewi
Jurnal Samudra Ekonomika Vol 4 No 2 (2020)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jse.v4i2.2977

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh layanan dan harga secara parsial dan simultan terhadap kepuasan konsumen pada Morris Bakery Kota Langsa. Metode analisa data yang digunakan analisis regresi linear berganda. Hasil penelitian didapatkan persamaan Y = 4,985 + 0,163X1 + 0,542X2. Nilai a atau konstanta sebesar 4,985 adalah nilai variabel kepuasan konsumen jika variabel independen (layanan dan harga) bernilai nol. Variabel layanan dan harga berpengaruh positif terhadap kepuasan konsumen. Hasil koefisien determinasi (R2) yang diperoleh dari kolom R Square sebesar 0,434 (43,4%) yang dapat dinyatakan bahwa variabel layanan dan harga memberikan pengaruh terhadap variabel kepuasan konsumen Morris Bakery di Kota Langsa sebesar 43,4% dan sisanya 56,6 % dipengaruhi oleh variabel-variabel lain yang tidak diteliti dalam penelitian ini. Nilai t sig variabel layanan 0,080 > 0,05 artinya variabel layanan berpengaruh tidak signifikan terhadap kepuasan konsumen Morris Bakery di Kota Langsa sedangkan nilai t sig variabel harga 0,00 < 0,05 artinya variabel harga berpengaruh signifikan terhadap kepuasan konsumen Morris Bakery di Kota Kota Langsa. Nilai F Sig 0,00 < 0,05 maka dapat dinyatakan secara statistik variabel layanan dan harga Harga Morris Bakery berpengaruh secara simultan terhadap kepuasan konsumen di Kota Langsa.
PENGARUH PENGETAHUAN, SANKSI, PELAYANAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN MEDAN TUNTUNGAN Reza Radhi Anshari
Jurnal Samudra Ekonomika Vol 5 No 1 (2021)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jse.v5i1.3439

Abstract

This research aimed to find out the effect of tax knowledge, tax penalties, tax services and taxpayers’ awareness on taxpayers’ obligation in paying Land and Building Tax (PBB) in Kecamatan Medan Tuntungan. The samples in this reseach were 100 individual taxpayers registered in the region of Kecamatan Tuntungan. Data analysis technique was multiple linear regression analysy. The result of the reseach showed that tax services and taxpayers’ awareness had significant effect on taxpayers’ obligation. Meanwahile tax knowledge and tax penalties had no significant effect on taxpayers compliance.
PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP LOYALITAS KONSUMEN MITANA CAFÉ DI KOTA LANGSA Tengku Putri Lindung Bulan; Tiara Sriwulan
Jurnal Samudra Ekonomika Vol 5 No 1 (2021)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jse.v5i1.3440

Abstract

This study aims to determine the effect of product quality and price on consumer loyalty at Mitana Cafe in Langsa City. The number of samples in this study were 96 respondents. The data analysis method used in this study is the classical assumption test, multiple linear regression analysis and proof of the hypothesis using the coefficient of determination analysis, t test and F test. price affects consumer loyalty of Mitana Cafe in Langsa City by 24.3% and the remaining 75.7% is influenced by other variables not examined in this study. From the results of the t test it is known that product quality and price have a significant effect on consumer loyalty at Mitana Cafe in Langsa City. From the results of the F test, it is known that the product quality and price simultaneously have a significant effect on the consumer loyalty of Mitana Cafe in Langsa City.
RUANG TERBUKA HIJAU KOTA PEMATANG SIANTAR: rencana pencapaian dan implementasi Uswatun Hasanah; Angelina Rointan Naibaho
Jurnal Samudra Ekonomika Vol 5 No 1 (2021)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jse.v5i1.3441

Abstract

Dalam rangka memenuhi amanat Undang-Undang Penataan Ruang No 26 Tahun 2007, bahwa RTH publik perkotaan memiliki luas minimal 20% dari luas wilayah. Adapun yang perlu dipenuhi oleh Pemerintah Kota Pematangsiantar bahwa lahan yang dibutuhkan dalam mencapai RTH publik dari analisis oksigen, dan jumlah penduduk adalah seluas 1600,98 Ha. Yang direncanakan berupa hutan kota seluas 658,168 Ha, Penambahan RTH berupa hutan kota di perbanyak dan diprioritaskan di Kota Pematangsiantar mempertimbangkan biaya pembebasan lahan, serta biaya pembangunan dan pembuatan taman-taman yang relatif lebih mahal dibandingkan hutan kota. Hasil strategi yang dapat digunakan oleh Pemerintah Kota Pematangsiantar adalah dengan menggunakan dua skenario pengembangan, yakni skenario optimis dan skenario pesimis. Pada skema pesimis, target luas minimal RTH yang dicapai ialah 628,49 Ha berdasarkan hasil analsiis luas wilayah. Sementara pada skema optimis, target luas minimal RTH yang dicapai ialah 869,78 Ha berdasarkan hasil analisis kebutuhan oksigen. Pada skema optimis Pemerintah Kota Pematangsiantar memerlukan dana sekitar Rp. 12.744.537.500.000, sedangkan untuk skema pesimis Pemerintah Kota Pematangsiantar membutuhkan dana sekitar Rp. 8.068.688.000.000
PERBANDINGAN KINERJA KEUANGAN PEMERINTAH KOTA LANGSA DENGAN PEMERINTAH KABUPATEN ACEH TIMUR Tuti Meutia
Jurnal Samudra Ekonomika Vol 5 No 1 (2021)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jse.v5i1.3442

Abstract

The purpose of this study was to analyze the comparison of the financial performance of the Langsa City government and East Aceh Regency. Financial performance is measured using five indicators, namely efficiency ratios, effectiveness ratios, compatibility ratios, growth ratios and radiant ratios. The results of the study stated that the financial efficiency ratio of Langsa City during the observation period was more efficient than that of East Aceh Regency. The financial effectiveness ratio of East Aceh Regency during the observation period was more effective than that of Langsa City. The Conformity Ratio measured by the value of the ratio of operating expenditures shows that Langsa City is high when compared to East Aceh District, the APBD and PAD growth ratios of the two regions are both in positive values. The operating expenditure growth ratio of Langsa City is better because it shows a lower ratio value compared to East Aceh District and the operating expenditure growth ratio of East Aceh Regency during the observation period is on average higher. This is evidenced by the value of the ratio of operating expenditures in East Aceh Regency on average each year above 10%. East Aceh District is more capable of self-financing government activities than Langsa City. The pattern of self-reliance is in the consultative and participatory categories. The value of the regional financial independence ratio of Langsa City is in the Instructive relationship pattern (Langsa City is not able to implement regional autonomy financially).
DETERMINAN PENDAPATAN ASLI DAERAH (PAD) di KABUPATEN ACEH TIMUR Ziaul Maula; Nurlina; Intan Sari
Jurnal Samudra Ekonomika Vol 5 No 1 (2021)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jse.v5i1.3444

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pajak penerangan jalan, pajak reklame dan retribusi daerah dan laba Badan Usaha Milik Daerah terhadap pendapatan asli daerah (PAD) Kabupaten Aceh Timur. Menggunakan data sekuder dari BPKAD Aceh Timur tahun 2007-2019. Model yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan Y = 116.329,546 + 21,015 X1 + 387,821 X2 -0,116 X3 + 18,861 X4, Secara parsial Pajak Penerangan Jalan, Pajak Reklame, laba badan usaha milik daerah berpengaruh signifikan terhadap pendapatan asli daerah. Sedangkan retribusi daerah tidak memberi pengaruh yang nyata terhadap Pendapatan Asli Daerah. Secara simultan Pajak Penerangan Jalan, Pajak Reklame, Retribusi Daerah dan Laba Badan Usaha Milik Daerah berpengaruh signifikan. Nilai korelasi (R) adalah 0,968. Nilai R Square adalah 93,8% menunjukkan bahwa Pajak Penerangan Jalan, Pajak Reklame, Retribusi Daerah dan laba badan usaha milik daerah terhadap Pendapatan Asli Daerah adalah 93,8% dan sisanya 6,2% dipengaruhi oleh variabel lain di luar penelitian ini.

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