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Contact Name
Pitri Yandri
Contact Email
p.yandri@gmail.com
Phone
+6221-74303930
Journal Mail Official
jurnal.ijea@gmail.com
Editorial Address
Jl. Ir. H Juanda No. 77, Cirendeu, Ciputat Timur, Tangerang Selatan, Banten 15419
Location
Kota tangerang selatan,
Banten
INDONESIA
Indonesian Journal of Economics Application (IJEA)
ISSN : -     EISSN : 26222299     DOI : 1032546
Core Subject : Economy,
Indonesian Journal of Economics Application [IJEA] adalah jurnal yang diterbitkan oleh ITB Ahmad Dahlan Jakarta, dikhususkan bagi artikel ilmiah hasil penelitian mahasiswa sarjana strata satu, baik skripsi maupun Program Kreativitas Mahasiswa [PKM] bidang penelitian Kemristekdikti Republik Indonesia. Ruang lingkup isu IJEA mencakup bidang ekonomi akuntansi [konvensional dan syariah], manajemen terapan [pemasaran, sumber daya manusia, strategi, keuangan/perbankan baik syariah maupun konvesional] dan kewirausahaan. Terbit dua kali setahun, Maret-Agustus dan September-Februari. E-ISSN: 2622-2299.
Articles 50 Documents
Pengaruh Tingkat Suku Bunga, Tingkat Bagi Hasil, Financing To Deposit Ratio, dan Pembiayaan Mudharabah di Bank Umum Syariah Lisa Hanifah; Saiful Anwar
Indonesian Journal of Economics Application (IJEA) Vol 2 No 1 (2020)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ijea.v2i1.258

Abstract

This study aims to determine the analysis of the influence of the Interest Rate, Profit Sharing Rate, and Financing to Deposit Ratio on Mudharabah Financing at Islamic Commercial Banks in Indonesia. The problem is still low Distribution of mudharabah financing, and financing in Islamic banks dominated by Murabaha financing is a global phenomenon. Mudharabah financing should be the main product in Islamic banks. This type of research is a quantitative descriptive. The population of this study is all Sharia Commercial Bank financial reports in Indonesia, and the sample of this study is the annual financial report (annual report) of Sharia Commercial Bank as many as 33 samples with a sampling technique using a purposive sampling method. Analysis of the data used is multiple linear regression analysis. The results of the study indicate that the interest rate variable does not affect mudharabah financing, evidenced by t count of -0.233 <t table of 2.042 and a probability value of (0.517> 0.05). The level of profit-sharing has a positive and significant effect on Mudharabah Financing can be proven (t count 3.437> t table 2.042); the significance is less than 0.05 (0.002 <0.05). Financing to Deposit Ratio affects mudharabah financing can be proven (t count -2.498> t table 2.042), the significance is less than 0.05 (0.018 <0.05).
Analisis Penerapan Perencanaan Pajak Melalui Metode Penyusutan Aset Tetap Untuk Efisiensi Pembayaran Pajak di PT. Dapur Sarwo Ono Dwi Firmansyah; Nurwati Nurwati
Indonesian Journal of Economics Application (IJEA) Vol 2 No 1 (2020)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ijea.v2i1.366

Abstract

The purpose of this study is firstly to analyze the calculation of depreciation of fixed assets using the straight-line method and declining balances to see tax efficiency. Secondly, to analyze the amount of tax planning. Thirdly, to find out the amount of tax savings by doing tax planning. The observed enterprise as a case studi is PT. Sarwo Ono's kitchen. This research uses a descriptive qualitative method with the survey method. Based on the results of this study, we found that PT. Dapur Sarwo Ono uses the straight-line depreciation method in calculating the depreciation expense of its fixed assets; the user of the method applied is for PT. Sarwo Ono's kitchen. Choosing tax planning using a straight line, the company will save tax of Rp. 128,366,517, and if the company uses the declining balance method, the company will save tax by Rp. 129,676,087.
Suasana Toko, Kualitas Layanan, dan Kepuasan Pelanggan di Carrefour Cikarang Sandra Amelia; Yayat Sujatna
Indonesian Journal of Economics Application (IJEA) Vol 2 No 1 (2020)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ijea.v2i1.367

Abstract

Every company always strives to succeed in winning the competition by trying to be able to achieve the goal of maintaining customers through satisfaction. Maintaining customer satisfaction is a challenge for companies that must be pursued for the survival of the company. The creation of a pleasant, attractive atmosphere, and can make consumers feel comfortable when in the shop and supported by excellent service quality is one way that customer satisfaction can be maintained. This research was conducted to analyze the influence of store atmosphere and service quality on customer satisfaction. This research was conducted using the associative descriptive method with an associative quantitative approach. Seventy, respondents, were sampled as respondents. The collected data were analyzed using multiple linear regression statistical tests, multiple correlations, and determination coefficients, while to determine whether or not the hypothesis was accepted the statistical test model F and t-test. Based on the results of multiple linear regression processing, we found that the atmosphere of the shop and the quality of service together- the same effect on consumer satisfaction. The percentage of the influence of these two variables on consumer satisfaction is 72.9%. The results of this study indicate that the store atmosphere and service quality partially affect customer satisfaction.
Pengaruh Kualitas Pelayanan dan Kualitas Produk terhadap Loyalitas Konsumen PT. Trimasindo Global Perkasa Auliana Khairany; Husnayetti Husnayetti
Indonesian Journal of Economics Application (IJEA) Vol 2 No 1 (2020)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ijea.v2i1.368

Abstract

The purpose of this research is to study and analyze the effect of service quality and product quality on consumer loyalty of PT. Trimasindo Global Perkasa South Jakarta. The design in this study uses a quantitative associative method to find out the relationship between the three variables. Based on the results of research analysis in the research obtained significant value 0.002<0.05, then reject Ho and Ha accepted. Real t value shows that the quality of service has a direct relationship with consumer loyalty significant value 0.002<0.05, then reject Ho and Ha accepted. Real t value shows that product quality has a relationship that is in line with consumer loyalty. Could it was concluded that F 30,745>4.01, then refused Ho and accepted Ha That is, there simultaneously influences between service quality variables and product quality on consumer loyalty.
Pengaruh CSR Disclosure, Firm Size, dan Leverage Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Moderasi Perusahaan Pertambangan di BEI Yulia Firda; Adi Rizfal Efriadi
Indonesian Journal of Economics Application (IJEA) Vol 2 No 1 (2020)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ijea.v2i1.369

Abstract

The purpose of this study was to determine the effect of CSR disclosure, company size and leverage on firm value with profitability as a moderating variable. This research is a quantitative research. This study uses purposive sampling. The sample in this study consisted of 6 mining companies with an observation period of 5 years in a row from 2014 to 2018 so that the total sample was 30. Data analysis of this study used SPSS 19 with the classic assumption test, multiple regression analysis, t test, F test and moderation regression analysis. The results of this study indicate that CSR disclosure has no significant effect on firm value. Meanwhile, company size and leverage have a significant positive effect on firm value. Profitability as moderation weakens the relationship between CSR disclosure and leverage with firm value, however profitability as moderation is able to strengthen the relationship of company size to firm value.
Pengaruh Capital Adequacy Ratio, Kepemilikan Asing dan Non Performing Loan terhadap Manajemen Laba Bank Maryani Kibtiah; Silvi Reni Cusyana
Indonesian Journal of Economics Application (IJEA) Vol 2 No 1 (2020)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ijea.v2i1.370

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Foreign Ownership, and Non-Performing Loans (NPL) Against Earnings Management using quantitative methods. This research is causal associative by examining the causal relationship between CAR, Foreign Ownership, and NPL variables on Earnings Management. Samples of 15 banking sector companies were taken by purposive sampling technique and tested using multiple regression analysis techniques with the application of SPSS version 20. The results of the study showed that there was a significant effect of CAR, Foreign Ownership, and NPL on earnings management by 55.5%. The t-test results partially showed one variable that had a considerable influence, namely NPL, with a value of sig, 0,000 <0.05. CAR and Foreign Ownership have an impact but not significantly to Earnings Management that is 0.385> 0.05 and 0.875> 0.05. Besides, the value of sig, 0,000 <0.05, which means there is a significant influence simultaneously (together) between CAR, Foreign Ownership, and NPL on Profit Management.
Kebijakan Perencanaan Pajak Melalui Instrumen Natura dan Zakat Untuk Meminimalkan Pajak Penghasilan Badan Pada PT Milenium Kreasi Albas Tomi; Yanti Budiasih
Indonesian Journal of Economics Application (IJEA) Vol 2 No 1 (2020)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ijea.v2i1.371

Abstract

The purpose is to assess and analyze the accuracy of tax planning at PT. Millennium Kreasi. To studty and analyze the amount of tax planning carried out by PT. Millennium Kreasi. To find out the amount of tax savings obtained by PT. Millennium Kreasi by doing tax planning. The data used in this study are secondary data from PT. Millennium Kreasi. This study uses a descriptive qualitative method with data collection techniques in literature and Fields studies. Based on the results of this study The application of tax planning at PT. Millennium Kreasi is considered very appropriate by researchers, this is based on that after the tax planning was carried out, PT. Millennium Kreasi can minimize the tax burden owed to PT. Millennium Kreasi. In this study, the researcher can minimize PT. Millennium payable income tax expense of IDR 49,581,535. Ie, with the details of the application of zakat payments of IDR 32,249,030, and the application of giving in kind of IDR 17,332,505. In this calculation, the Corporate Tax that must be paid by PT. Millenium Kreasi before tax planning is IDR 482,273,115, and the Corporate Income Tax that must be paid by PT Millennium Kreasi after tax planning is IDR 432,691,580.
Pengаruh Kepuаsаn Kerjа dаn Lingkungаn Kerjа Fisik Terhаdаp Turnover Kаryаwаn PT. Intikom Berliаn Mustikа Dhаdаr Wulаndаri; Berliаningsih Berliаningsih
Indonesian Journal of Economics Application (IJEA) Vol 2 No 1 (2020)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ijea.v2i1.372

Abstract

The purpose of this study is to describe аnd аnаlyze the effect of job sаtisfаction аnd work environment on turnover. This study uses а quаntitаtive descriptive аnаlysis аpproаch thаt connects whаt hаppens in аctivities аt PT. Intikom Berliаn Mustikа. The sаmple of this study wаs 32 employees аt PT. Intikom Berliаn Mustikа is done by rаndom simple. The results showed thаt; (1) there is а positive direct effect of job sаtisfаction on turnover; (2) there is а positive direct effect of the work environment on turnover.
Analisis Pengaruh Ukuran Perusahaan, Current Asset dan Leverage terhadap Pemilihan Metode Akuntansi Persediaan Ulfa Narulita; Eko Hadi Siswanto
Indonesian Journal of Economics Application (IJEA) Vol 2 No 1 (2020)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ijea.v2i1.373

Abstract

Analysis of the Effect of Company Size, Current Assets, and Leverage on the Selection of Inventory Accounting Methods (Case Study of Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2012-2018 Period). The purpose of this study is to test and empirically prove the influence of company size, current assets, and leverage on the selection of inventory accounting methods. The sample in this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2012 to 2018, which were selected using the purposive sampling method. Twelve companies meet the criteria. Eleven companies use FIFO, and one company uses the standard method. Tests conducted in this study include hypothesis testing. Hypothesis testing is done using logistic regression with the enter method and a significance level of 5%. The testing of this study was carried out with the help of the IBM SPSS Statistics version 23 computer program. The results of the hypothesis test showed that only firm size affected the inventory accounting method. Whereas company size and current assets and leverage do not affect company accounting methods.
Sistem Manajemen Keselamatan, Kesehatan Kerja, Dan Produktivitas Kerja Karyawan Di Pt Matahari Putra Prima, Tangerang Dawud Dawud; Aminudin Aminudin
Indonesian Journal of Economics Application (IJEA) Vol 2 No 1 (2020)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ijea.v2i1.631

Abstract

The objectives of this study are: (1) to analyze the effect of occupational safety and health management systems (SMK3) on employee productivity at PT Matahari Putra Prima Tbk in Karawaci, Tangerang Regency. Associative descriptive research methods and surveys with quantitative approaches used in this research. The sample studied was 78 employees. Analysis results: firstly, occupational safety and health management system (SMK3), there is a positive relationship with employee productivity at PT Matahari Putra Prima Tbk. in Karawaci, Tangerang Regency, in other words, the better the Occupational Safety and Health Management System (SMK3), the better the Employee Productivity. Secondly, the results of the Determination Coefficient analysis show that the Occupational Safety and Health Management System (SMK3) affects Employee Productivity at PT Matahari Putra Prima Tbk. in Karawaci, Tangerang Regency was 58.0% while the remaining 42.0% was influenced by other factors which were not further analyzed by researchers.