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INDONESIA
Journal Economy And Currency Study (JECS)
Published by Pusdikra Publishing
ISSN : -     EISSN : 26560275     DOI : -
Core Subject : Economy,
Diterbitkan oleh Pusdirka Publishing secara berkala (setiap enam bulan) yaitu setiap Januari dan Juli, dengan tujuan untuk menyebarluaskan hasil penelitian, pengkajian, dan pengembangan bidang ekonomi dan keuangan, khususnya bidang 1. Akuntansi 2. Manajemen 3. Pasar modal hukum bisnis 4. Perpajakan 5. Keuangan
Articles 113 Documents
The Effect of Intellectual Capital on Company Value of Banking Companies in Indonesia Lay Arifah Indah Parimarma; Mahatma Kufepaksi
Journal Economy and Currency Study (JECS) Vol. 5 No. 1 (2023)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i1.1309

Abstract

Intellectual capital is considered an important resource that allows companies to maintain their competitive advantage in corporate value creation efforts, but the limitations of financial statements in explaining company value and the uncertainty of the definition of intellectual capital mean that most investors' perceptions of company value still focus on the company's financial performance. Several previous studies have found different results regarding the influence between variables. This study aims to examine the effect of intellectual capital on company value with company size, leverage, and company growth as control variables. The population of this study is banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2010-2021. The sampling method uses purposive sampling with certain criteria and obtained samples of 29 companies. The analysis method used is multiple linear regression analysis. The results showed that Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), and Structural Capital Efficiency (SCE) were not proven to have an effect on company value. This can happen because there is no optimal involvement of intellectual capital in efforts to create added value in the banking sector, so the research is expected to increase awareness in empowering all intellectual capital it has. Future research may also expand the limitations of this study by using measurement methods and other types of industry.
Pengaruh Gaya Hidup, Kualitas Layanan dan Promosi Terhadap Keputusan Konsumen dalam Menggunakan GoFood Pada Masa Pandemi Covid-19 di Kota Bandar Lampung Essy Amelia Amanda; Dorothy Rouly Haratua Pandjaitan; Mudji Rachmat Ramelan
Journal Economy and Currency Study (JECS) Vol. 5 No. 1 (2023)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i1.1311

Abstract

The Covid-19 pandemic in Indonesia has affected all aspects of life, including the lifestyle of Indonesian society. Changes in lifestyle can be seen from various activities that should be done outside the home, which now have to be done at home and people only go out if it is necessary. These changes have made people rely heavily on digital technology to continue their social and economic activities during the pandemic. Gojek is one of the online transportation service companies in Indonesia that has provided convenience for consumers to fulfill their needs and carry out their activities during the Covid-19 pandemic, one of which is its food delivery service, Go-Food. The increasing number of competitors targeting the same market segment has led consumers to face several choices in using food delivery services. This study aims to determine the influence of lifestyle, service quality, and promotion on consumer decisions in using GoFood during the Covid-19 pandemic in Bandar Lampung City. The research method used in this study is quantitative method. The population in this study is all consumers who purchased and used GoFood services during the Covid-19 pandemic in Bandar Lampung City. The sample size in this study is 100 respondents using purposive sampling technique. Data were collected using a validated and reliable questionnaire. Data analysis in this study used multiple linear regression analysis. The results of this study indicate that lifestyle, service quality, and promotion variables have a positive influence on the decision to purchase GoFood during the Covid-19 pandemic in Bandar Lampung City.
Diversitas Dewan Komisaris dan Pengaruhnya Terhadap Tingkat Pengungkapan Manajemen Risiko Perusahaan Robby Ananda; Fajar Gustiawaty Dewi
Journal Economy and Currency Study (JECS) Vol. 5 No. 1 (2023)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i1.1317

Abstract

One of the challenges facing the business world today is vulnerability to unwanted risks. For this reason, a comprehensive risk management system is needed to mitigate bad things and increase stakeholder confidence in the company. The leadership structure of Indonesian organizations that adheres to the two-tier concept by separating the roles and responsibilities of Commissioners and directors causes the board of Commissioners and directors to also carry out internal control functions. This leadership structure involves the commissioner's role in terms of risk management disclosure. On the other hand, the issue of diversity in public companies in Indonesia is a factor that affects the complexity of alternative decision-making that affects the disclosure of risk management. This study will examine the effect of diversity of Commissioners such as age, gender, and educational background on the level of disclosure of Corporate Risk Management. This study will take a sample of state-owned companies in Indonesia that are registered as members of the IDX during 2018-2019. This study will use the size of the company as a control variable. The analysis technique used is multiple regression analysis with a significance level of 5%. This study concluded that age diversity had no effect, while gender diversity and educational background diversity of company commissioners had an effect on risk management disclosure. This study shows that in addition to government regulations that have not been fully implemented on risk management disclosure obligations, it also shows that the background of the board of commissioners can affect the level of disclosure of the company's risk management in general. Transparency of risk management information will affect the level of confidence of investors and external stakeholders in the resilience and ability of the company in the face of uncertain situations.
Peran Komunikasi Dan Pelayanan Dalam Meningkatkan Kepuasan Masyarakat Nurbiya Tengkeran; Moh. Afan Suyanto; Deby R. Karundeng
Journal Economy and Currency Study (JECS) Vol. 5 No. 1 (2023)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i1.1357

Abstract

The purpose of this research is to analyze the influence of communication and services on community satisfaction (study at the Office of Population Control, Family Planning, Women's Empowerment and Child Protection in Boalemo Regency). The data used in this study is primary data sourced from filling out questionnaires. The research population is 75 respondents using the incidental method. The analytical technique used to answer research problems and test hypotheses is multiple linear regression analysis. The results showed that communication had a positive and significant effect on community satisfaction, service had a positive and significant effect on community satisfaction and simultaneously the variables of communication and service had a positive and significant effect on community satisfaction.
The Influence Of Brand Image and Brand Experience on Cosmetic Makeover Brand Loyalty in Bandar Lampung Karla Aisyah Putri; Roslina Roslina
Journal Economy and Currency Study (JECS) Vol. 5 No. 1 (2023)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i1.1305

Abstract

The Indonesian cosmetics business is expanding at an unprecedented rate. Since there are so many cosmetics manufacturers, rivalry is fierce within both the domestic and international markets. The Compas team found that Make Over's facial cosmetics sales and statistics on the market still lag behind the market leader, Maybelline. Furthermore, Make Over still needs to be included in the Top Brand Index category, as it is mentioned by the Top Brand Index for a number of cosmetic products for 2020-2022. Make Over Cosmetics' biggest challenge is the abundance of similar products on the market. Since there are so many cosmetics manufacturers, rivalry is fierce within both the domestic and international markets. The purpose of this research is to analyze the connection between consumers' perceptions of the Make Over brand and their allegiance to the company among Bandar Lampung residents. Descriptive and proof analysis methodology was used for this study. Both primary and secondary sources were used to compile the information for this research. One hundred respondents were chosen using a non-probability sampling technique called purposive sampling, and online surveys were distributed to them via Google Forms; the gathered data was analyzed using multiple linear regression. This research found that brand loyalty is positively and significantly impacted by brand image and brand experience factors. Consumers are more likely to remain dedicated to a brand if they have a favorable impression of it and have a positive interaction with it. Holding activities is one way that Make Over can boost Brand Image. Make Over should not compromise product quality in order to provide a satisfying business experience for customers.
Pengaruh Seleksi, Penempatan Dan Lingkungan Kerja Terhadap Kinerja Karyawan Dengan Motivasi Sebagai Variabel Intervening: (Studi Pada Perusahaan Daerah Air Minum Muara Tirta Gorontalo) Totok Bachtiar Chairul Saleh; Moh. Rolli Paramata; Deby R. Karundeng; Yakup Yakup
Journal Economy and Currency Study (JECS) Vol. 5 No. 1 (2023)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i1.1330

Abstract

The aim of the study was to analyze the effect of selection, placement and work environment on employee performance with motivation as an intervention variabel (Study at Muara Tirta Gorontalo Water Company). The data used in this study is primary data sourced from filling out questionnaires. The research population is 127 respondents using the census method. The analysis technique used to answer research problems and test hypotheses is path analysis with the help of Statistical Product Service Solution (SPSS) and Lisrel ver. 8.7 The findings of this study are (1) the interaction has a positive and significant direct effect on employee motivation, (2) placement has a positive and direct significant effect on employee motivation, (3) the work environment has a positive and direct significant effect on motivation employee work, (4) placement has a direct positive and significant effect on employee performance, (5) placement has a positive and direct significant effect on employee performance, (6) work environment has a positive and direct significant effect on employee performance, ( 7) work motivation has a direct positive and significant effect on employee work performance, (8) selection has a positive and direct significant effect on employee performance through work motivation, (9) placement has a direct positive and significant effect on employee performance through work motivation, ( 10) the work environment has a positive and significant direct effect on employee work performance through work motivation.
Pengaruh Kualitas Interaksi, Kualitas Lingkungan Fisik Dan Kualitas Hasil Terhadap Kepuasan Pengguna Layanan Pemerintah Pada Bagian Umum Sekretariat Daerah Kabupaten Gorontalo Nismawaty S. Pahrun; Deby R. Karundeng; Moh. Afan Suyanto
Journal Economy and Currency Study (JECS) Vol. 5 No. 1 (2023)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i1.1360

Abstract

The purpose of this study was to analyze the effect of the quality of interaction, the quality of the physical environment and the quality of the results on the satisfaction of users of government services at the General Section of the Regional Secretariat of Gorontalo Regency. Data analysis in this study used multiple linear regression analysis. The results showed that (1) the quality of interaction had a positive and significant effect on service user satisfaction, (2) the quality of the physical environment had a positive and significant effect on service user satisfaction, (3) the quality of results had a positive and insignificant effect on service user satisfaction, and ( 4) The quality of the interaction, the quality of the physical environment, and the quality of the results together have a positive and significant effect on the satisfaction of users of government services at the General Section of the Regional Secretariat of Gorontalo Regency.
Pengaruh Tunjangan Kinerja, Pelatihan, Kedisiplinan Dan Dukungan Organisasi Terhadap Loyalitas Kerja Pegawai Arnice Malanuwa; Meimoon Ibrahim; Yakup Yakup; Deby R. Karundeng
Journal Economy and Currency Study (JECS) Vol. 5 No. 1 (2023)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i1.1369

Abstract

The purpose of this study was to analyze the effect of performance allowances, training, discipline and organizational support on employee work loyalty at the Community and Village Empowerment Service). The data used in this study is primary data sourced from filling out questionnaires. The research population is 65 respondents using the census method. The analytical technique used to answer research problems and test hypotheses is multiple regression analysis. The findings of this study are (1) performance allowances have a positive and significant effect on work loyalty, (2) training has a positive and significant effect on work loyalty, (3) work discipline has a positive and significant effect on work loyalty, (4) organizational support has a positive and no effect significant effect on work loyalty.
Penerapan Laporan Keuangan Berdasarkan SAK EMKM Bagi Usaha Mikro Kecil Menengah di Kecamatan Gebang Sakdiah, Khairani; Pohan, Anjur; Sinaga, Asmawarna
Journal Economy and Currency Study (JECS) Vol. 5 No. 2 (2023)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i2.1427

Abstract

Each region typically boasts its distinctive flagship products within the realm of SMEs, and this holds true for the Gebang sub-district of Langkat Regency, where roadside businesses thrive with their specialty products like "Cassava Chips" and "Dodol," a traditional Indonesian confection. According to Law No. 20 of 2008 on Micro, Small, and Medium Enterprises (MSMEs), a micro-enterprise is defined as a productive enterprise owned by an individual or a sole proprietorship entity that meets the micro-enterprise criteria as outlined in this Law. Thus, the formulation of comprehensive financial reports aids in planning future endeavors, thereby facilitating the creation of business plans that anticipate potential eventualities and strategically chart the path forward. Incorporating a comprehensive financial statement based on MSME Financial Accounting Standards (SAK EMKM) encompasses a balance sheet, income statement, and notes to the financial statements. The balance sheet should encompass at least cash and cash equivalents, receivables, inventory, fixed assets, trade payables, bank loans, and equity. The income statement portrays the relationship between an entity's income and expenses. This research employs a qualitative descriptive method, with data collection techniques comprising observation, interviews, and documentation. The data analysis is based on a month-long research period, and the findings are examined using descriptive analysis methods. The questionnaire, distributed to 17 respondents with 20 statements each, underwent statistical analysis, revealing the perception of MSME managers regarding the presentation of financial reports in accordance with MSME Financial Accounting Standards to be of a "Not Good/Low" rating. Contributing factors to this perception include the limited accounting understanding of MSME operators, their inadequate accounting knowledge preventing activities such as ledger and journal recording and financial statement preparation. Additionally, MSME operators lack a comprehensive understanding of the significance of financial reports in business operations and remain unfamiliar with MSME Financial Accounting Standards.
Pengaruh Ekspor dan Impor Terhadap Pertumbuhan Ekonomi Sumatera Utara Situmorang, Eduward
Journal Economy and Currency Study (JECS) Vol. 5 No. 2 (2023)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i2.1430

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ekspor dan impor terhadap pertumbuhan ekonomi di Sumatera Utara secara parsial dan simultan. Metode penelitian yang digunakan yakni metode deskripsi dengan menggunakan data sekunder yang diperoleh dari Badan Pusat Statistik Provinsi Sumatera Utara. Data bersifat time series dari tahun 2012-2022 yang meliputi pertumbuhan ekonomi, ekspor dan impot. Metode pengumpulan data yang digunakan adalah dokumentasi dan studi kepustakaan dengan pendekatan kuantitatif. Analisis penelitian menggunakan regresi linear berganda dengan menggunakan program SPSS. Hasil penelitian menunjukkan secara parsial ekspor dan impor tidak berpengaruh signifikan terhadap pertumbuhan ekonomi, dan secara simultan ekspor dan impor tidak berpengaruh signifikan terhadap pertumbuhan ekonomi Sumatera Utara.

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