cover
Contact Name
AGUS SUKOCO
Contact Email
agus.sukoco@narotama.ac.id
Phone
+6285710882720
Journal Mail Official
ekonomi@narotama.ac.id
Editorial Address
NAROTAMA UNIVERSITY, Indonesia AR HAKIM 51 SURABAYA www.narotama.ac.id
Location
Kota surabaya,
Jawa timur
INDONESIA
JURNAL EKONOMI (JE)
ISSN : 14120879     EISSN : 26853264     DOI : https://doi.org/10.29138/je.v19i1
Core Subject : Economy, Social,
JURNAL EKONOMI (JE) eISSN 2685-3264 pISSN 1412-0879 is an open-access journal publishing original research from across all areas of the Economic, Macro-Economic, Micro Economic, Financial Management, Operational Management, Supply Chain Management, Human Capital Management, and Management (Miscellaneous). We offer our authors a highly respected home for their research. Partnering with our extensive network of expert peer reviewers, our editorial team provides rigorous, objective and constructive peer review, and will support you throughout the publication process. We led by the same ethical and editorial policy guidelines to ensure that all the research we publish is scientifically robust, original, and of the highest quality. We help your research reach more people and maximize its impact. As an open-access journal, we ensure that your work is immediately accessible and highly discoverable across a range of channels JE is published by Narotama University, Indonesia. JE is a dual language (English or Bahasa), published twice in a year, June and December Focus and Scope JE publishes original research from all areas of the Economic, Macro-Economic, Micro Economic, Financial Management, Operational Management, Supply Chain Management, Human Capital Management, and Management (Miscellaneous)
Arjuna Subject : Umum - Umum
Articles 59 Documents
The Role of Customer Trust, Customer Perception, Customer Online Behavior, and E-Service Quality Towards Customer Preference on E-Market Place Saaed Ahmed Saeed Alasrani; Ani Wulandari
Jurnal Ekonomi Vol 22 No 2 (2022): December (2022)
Publisher : NAROTAMA UNIVERSITY, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/je.v22i2.191

Abstract

This study is aimed to analyze The Role of Customer Trust, Customer Perception, Customer Online Behavior, and E-Service Quality towards Customer Preference on E-Market Place in Surabaya City. This is an explanatory research using questionnaires. Population in this study is customers in Surabaya city who make purchases through e-commerce Platforms (Shopee, Tokopedia, Lazada). Samples of 100 customers are chosen by purposive sampling method. The Method analysis used in this study is multiple regression analysis with SPSS 21 software which was employed as a data management strategy. Research findings revealed that Customer Trust, Perception, Online Behavior and E-Service Quality each of them have a partial positive significant effect on Customer Preference. Customer Trust, Customer Perception, Customer Behavior, E-Service Quality, simultaneously have a positive significant effect on Customer Preference.
SWOT Analysis in Improving Service to the Community in Jepara Kelurahan Surabaya City Hermien Tridayanti; Febri Yuriperka
Jurnal Ekonomi Vol 22 No 2 (2022): December (2022)
Publisher : NAROTAMA UNIVERSITY, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/je.v22i2.192

Abstract

The purpose of the study was to determine the quality of public services at the Jepara sub-district office, Bubutan sub-district, Surabaya and to determine the factors that influence the quality of public service at the Jepara sub-district office, Bubutan sub-district, Surabaya. Descriptive qualitative data analysis to provide an overview of the research problem. In data collection, the methods used are observation, interviews, and documentation. This research was conducted at the Jepara Sub-District Office using SWOT, because by using SWOT, the Jepara Sub-District office can identify and determine the strengths, weaknesses, opportunities, and threats at the Jepara Sub-District office which aims to determine the condition of the Jepara Sub-District office by maximizing the strengths (Strengths). ) and opportunities (Opportunities), but can also face weaknesses (Weaknesses) and threats (Threats). In the SWOT analysis that has been carried out at the Jepara Kelurahan office, it can be seen that the Jepara Kelurahan office is included in the quadrant 1 strategy which means it supports an aggressive strategy, therefore in organizational development that will have a very large opportunity, so this can be a good consideration for the Kelurahan. Japan. Implementation in the development of this SWOT analysis is to improve public services at the Jepara Village office.
The Influence of Managerial Ownership, Institutional Ownership and Deferred Tax Burden on Earnings Management in Food and Beverage Companies on the Indonesia Stock Exchange 2017 – 2021 Kayla Puspita; Putri Zanufa Sari
Jurnal Ekonomi Vol 23 No 01 (2023): June 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/je.v23i01.193

Abstract

This study aims to analyze the Effect of Managerial Ownership, Institutional Ownership and Deferred Tax Burden on Profit Management in Food and Beverage Companies on the Indonesia Stock Exchange 2017 – 2021. This study used a quantitative approach in the form of financial statements of food and beverage companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 90 samples. The results of this study indicate that managerial ownership has no effect on earnings management, institutional ownership has an effect on earnings management, deferred tax expense has an effect on earnings management, simultaneously the variables managerial ownership, institutional ownership and deferred tax expense have an effect on earnings management. The limitations in this study are that the research object only focuses on food and beverage sector companies that are listed on the Indonesia Stock Exchange from 2017 to 2021. This study uses the dependent variable, namely earnings management and independent variables, namely Managerial Ownership, Institutional Ownership and Deferred Tax Expenses As material for consideration in making decisions related to earnings management and can be used as a reference for companies in determining policies related to financial reports regarding earnings management practices. This Paper is Original Research paper.
The Effect of Financial Performance on Market to Book Value of Equity (MBVE) in LQ45 Companies on the IDX Post Pandemi Covid 19 Lia Febriani; Agus Sukoco
Jurnal Ekonomi Vol 23 No 01 (2023): June 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/je.v23i01.194

Abstract

This study aims to test and prove whether financial performance affects the market to book value of equity (MBVE). The population in this study are all LQ45 companies listed on the IDX for the 2019-2021 period. Sampling was carried out by purposive sampling and 135 companies were selected. The data in this study come from secondary data obtained through documentation techniques. Data analysis with multiple regression partially using SPSS. The results showed that simultaneously there was a significant effect of CR, DER, and ROA on MBVE. Based on partial testing, it is concluded that CR, DER and ROA have a significant effect on MBVE.
Effect of Awareness, Level of Understanding, Income Level, Tax Environment and Quality of Tax Services on Taxpayer Compliance in Paying Land and Building Taxes During the Covid-19 Pandemic in Kapasari Village, Surabaya Endah Zhery Devianti; Ariyani
Jurnal Ekonomi Vol 23 No 01 (2023): June 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/je.v23i01.195

Abstract

For the purpose of this study is 1) to know and analyze the influence of taxpayer awareness on taxpayer compliance in paying the land tax and building, 2) to know and analyze the influence of taxpayer’s level of understanding on taxpayer compliance in paying the land tax and building, 3) to know and analyze the influence of taxpayer’s compliance with the land tax and building, 4) to know and analyze the influence of taxpayer’s compliance with the land tax and building, 5) to know and analyze the influence of taxpayer’s quality of taxpayer compliance on the land tax and building, 6) to know and analyze the influence of awareness variables, level of understanding, income level, income level, tax environment, and quality of tax service on the compliance of taxpayer’s paying the land tax and building. The object of this study is Compliance of Taxpayers in paying Earth Taxes and Buildings in Kapasari Village, Surabaya. The research method used is quantitative method. The total population in the study was 3,062 taxpayers, the sample method used is simple random sampling that researchers took from a population of 97 respondents using the Slovin formula. The sample data analyzed is the primary data, which will be processed using the SPSS application. For the results of the study, the level of understanding, the level of tax environment and the quality of tax services are significant, while the level of income partially does not have significant effect. Simultaneously awareness, level of understanding, income level, tax environment, and quality of tax services are significant. For the limitation in this study, it focuses on taxpayer respondents who own land and buildings in Kapasari Village, Surabaya and the influence on taxpayer compliance both partially and simultaneously.
The Use of a Method of Du Pont to Assess Rentabilitas PT Unilever Indonesia Tbk a Period of the Year 2020 - 2021 Evi Kurniasari; Wahyudiono
Jurnal Ekonomi Vol 23 No 01 (2023): June 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/je.v23i01.196

Abstract

The du pont method is the approach that will be used in the process of analyzing financial statements. Activity ratio analysis for profit on sales margin is a key component of the du pont method, which is used to calculate the company's profit. The purpose of this study is to assess the level of rentability of PT Unilver Indonesia Tbk in the period 2020 – 2021. This research uses a descriptive approach with quantitative data types. The results of the study using du pont analysis showed that the return on equity decreased which was influenced by the return on assets and equity multiplier, but the decrease in return on equity of -8.16 was more dominantly influenced by the return on assets showing a decrease of -15.98%. The decrease in return on assets was influenced by asset turnover and net profit margin which decreased by -3.80% and -12.65%, respectively, indicating that the company was not optimal in managing its assets to generate sales and the company had not been optimal in reducing expenses to achieve optimal profits.
The Impact of Financial Ratios on Profit Growth in Companies in the Hotel, Restaurant and Tourism Subsector Listed on the Indonesia Stock Exchange During the COVID-19 Pandemic (Period 2019-2021) Alda Mei Fanesia; Agus Baktiono
Jurnal Ekonomi Vol 23 No 01 (2023): June 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/je.v23i01.197

Abstract

This research aims to determine the extent of the influence of the Current Ratio, Net Profit Margin, and Debt to Equity ratio on the growth of earnings in the Hotel, Restaurant, and Tourism sub-sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2019-2021. This research uses a quantitative research method, the technique used in this research is the documentation technique, which is sourced from secondary data, obtained by taking data published by the Indonesia Stock Exchange (BEI). The analysis technique used in this research is multiple linear regression analysis. The significance value for the Current Ratio (CR) variable = (0.013) < (0.05), so the Current Ratio (CR) has a significant effect on earnings growth. The significance value of the Net Profit Margin (NPM) = (2.048) and significance (0.000) < (0.05), so the Net Profit Margin (NPM) has a significant effect on earnings growth. Meanwhile, the Debt equity Ratio (DER) variable + (-2.048) and significance (0.667) > (0.05) so the Debt equity ratio (DER) does not have an effect on earnings growth.
The Effect of Tax Planning, Profitability and Leverage on Firm Value in Food and Beverage Companies on the Indonesia Stock Exchange from 2017 To 2021 Tri Aryantara Saputra; Ibnu Fajaruddin
Jurnal Ekonomi Vol 23 No 01 (2023): June 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/je.v23i01.198

Abstract

This study aims to analyze the influence of tax planning, profitability and leverage on firm value. This study uses a quantitative approach in the form of financial statements of food and beverage companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 90 samples. The results of testing the first hypothesis (H1) show that tax planning has no effect on firm value. The results of testing the second hypothesis (H2) show that profitability has an effect on firm value. The results of testing the third hypothesis (H3) show that leverage has an effect on firm value. The results of testing the fourth hypothesis (H4) show that Tax Planning, Profitability and Leverage have an effect simultaneously on Firm Value. In the following, there are some research limitations found in this study, namely in this study, the limitation of the problem lies in tax planning, profitability and leverage on firm value. In this study, researchers used food and beverage companies on the Indonesia Stock Exchange from 2017 to 2021. The results of this study can be used as one of the considerations in making decisions to invest. As for the company, the results of this study are expected to be able to evaluate and increase the value of the company.
The Influence of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Companies on the Indonesia Stock Exchange Novi Duwi Lestari; Ariyani
Jurnal Ekonomi Vol 23 No 01 (2023): June 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/je.v23i01.199

Abstract

This study aims to analyze the Effect of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Sector Companies on the Indonesia Stock Exchange 2017 – 2021. This research uses a quantitative approach. The sampling technique uses purposive sampling which is a technique for determining samples with certain criteria. Source of data used in this research is secondary data. Secondary data, namely data obtained from existing data in the company as an object of research and supported by literature consisting of the internet, articles, and books that are related to research. Secondary data in this study is data on food and beverage companies listed on the IDX for 2017-2021. The results of testing the first hypothesis (H1) show that Managerial Ownership Has an Effect on Tax Aggressiveness. The results of testing the second hypothesis (H2) show that Institutional Ownership Has an Effect on Tax Aggressiveness. The results of testing the third hypothesis (H3) show that Independent Commissioners have an Influence on Tax Aggressiveness, the results of testing the fourth hypothesis (H4) show that company size has an effect on tax aggressiveness. The results of testing the fifth hypothesis (H5) show that managerial ownership, institutional ownership, independent commissioners and company size have a simultaneous effect on tax aggressiveness. This research is still limited to several independent variables, namely managerial ownership, institutional ownership, independent commissioners and company size and this research is still limited in using food and beverage companies on the Indonesia Stock Exchange from 2017 to 2021. This research is expected to provide inputs and contributions of ideas regarding the understanding of taxation related to tax aggressiveness.