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Elfrida Desiderata Naihati
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INDONESIA
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Published by Universitas Timor
ISSN : -     EISSN : 25033123     DOI : 10.32938
Core Subject : Economy,
Bidang ilmu yang diterbitkan dalam jurnal ini adalah Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Operasional dan Manajemen Pemasaran
Articles 180 Documents
THE EFFECT OF INFLATION, DIVIDEND POLICY AND INTEREST RATES ON COMPANY STOCK PRICES Wijaya, Agung
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 1 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v7i1.8962

Abstract

This study examines how interest rates, dividend policy, and inflation can affect company value. Using secondary data from Indonesian companies, this study examines inflation, dividend policy, interest rates, and stock price indicators. Purposive sampling was used to select companies for this study. There is no correlation between inflation and stock prices, the study cites. However, interest rates and dividend policies produce limited impact on share value. This study also shows how a company's share price is simultaneously affected by interest rates, dividend policy, and inflation. Based on these findings, it can be concluded that macroeconomic factors such as inflation and interest rates, as well as company financial policies such as dividend policy, play an important role in determining company share prices. It is hoped that the results of this research can become a reference for investors and company management in making investment decisions and financial policies.
THE EFFECT OF ACCOUNTING CONSERVATISM, EARNINGS MANAGEMENT AND DEBT MATURITY ON COMPANY FINANCIAL PERFORMANCE Fitriani, Azizah
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 1 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v7i1.8963

Abstract

ABSTRACT It seeks to find "the influence of accounting conservatism, earnings management, and debt maturity on company financial performance." Study participants are real estate property companies listed on the Indonesia Stock Exchange from 2018 to 2022. Researchers used purposive sampling. The study covered 17 firms. The Conservatism Accounting variable has a greater tcount value of 2.567 compared to the ttable value of 1.989 (or 0.012 < 0.05). Profit Management Variable, with -2.501 > ttable = -1.989 or 0.014 < 0.05, suggests a partial correlation between Accounting Conservatism and Financial Performance. Profit Management affects Financial Performance less. Debt Variable Maturity is -1.018 with ttable = -1.989 and 0.312 > 0.05. If debt maturity somewhat affects financial performance, the accounting conservatism (X1), profit management (X2), and debt maturity (X3) regression model on financial performance (Y) is valid or plausible. A contemporaneous impact is indicated by a Sig of 0.004, below 0.05.
ANALYSIS OF FACTORS INFLUENCING CONSUMERS' PURCHASING DECISIONS AT DINAR PHOTOCOPY IN KUTAGANDOK KARAWANG Hendriawan, Abdulrahman; Ramadhan, Fajar
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 1 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v7i1.9228

Abstract

Photocopy businesses continue to survive amid digital technology advancements. However, intense competition and changes in consumer behavior present challenges for business owners. The fluctuations in customer numbers and revenue at Dinar Photocopy throughout 2023 indicate the presence of specific factors influencing consumer purchasing decisions. Therefore, this study aims to analyze the key factors affecting purchasing decisions at Dinar Photocopy to help business owners develop more effective marketing strategies. The objective of this research is to identify the factors influencing purchasing decisions at Dinar Photocopy. Research methodology is essentially a scientific approach to obtaining data for specific purposes and applications. This study employs a quantitative descriptive method. The findings reveal that perception, convenience, product variety, and service quality each have a positive and significant influence on purchasing decisions, while ease of access has a positive but insignificant effect. Furthermore, when considered simultaneously, the factors of perception, ease of access, convenience, product variety, and service quality collectively have a positive and significant impact on purchasing decisions.
RELIGIUS MODERATES THE INFLUENCE OF TAX INFORMATION TECHNOLOGY, FRAUD DETECTION, MONEY ETHICS, AND TAX SANCTIONS FOR TAX EVASION Soedarman, Moh; Restya Clarita Ladjar; Triana Murtingtyas
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 1 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v7i1.9231

Abstract

This research aims to analyze the influence of tax information technology, fraud detection, money ethics, and tax sanctions on tax evasion practices, with religiosity as a moderating variable. The population in this study were individual taxpayers registered at KPP Pratama Atambua with a total of 44,000. By using simple random sampling (Simple Random Sampling Technique) because the sampling of sample members from the population was carried out randomly without paying attention to the strata which were assumed to represent the entire population in the population, a sample of 100 people was obtained. The research results show that tax information technology, fraud detection, money ethics, and tax sanctions have a significant effect on tax evasion. The religiosity variable is unable to moderate the influence of tax information technology, fraud detection, money ethics and tax sanctions on tax evasion
PENGARUH PUBLIC SERVICE MOTIVATION (PSM), ORGANIZATION CITIZEN BEHAVIOR (OCB) DAN KOMPETENSI TERHADAP KINERJA PERANGKAT DESA KECAMATAN SIAK KECIL Saputra, Billy Yanis; Fakhruddin, Imam; Firdaus
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 1 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v7i1.9232

Abstract

This research is motivated by the low assessment given by the community on the performance of village officials. This research is a quantitative study with an associative approach that aims to analyze the effect of public service motivation, organizational citizen behavior and competence on the performance of village officials. Hypothesis testing in this study uses multiple linear regression analysis methods using SPSS version 26.0 as a test tool. The results showed that public service motivation and organization citizen behavior had a positive and significant effect on the performance of village officials. In government organizations there is a motivation to serve the public. This motivation encourages them to choose the public sector as a place to devote their efforts and energy.
INDEPENDENT COMMISSIONERS MODERATE THE EFFECT OF LEVERAGE AND TRANSFER PRICING ON TAX AVOIDANCE Triana Murtiningtyas; Elisabeth Cylvia Goba Fernandez; Sa'adah, Lailatus
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 1 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v7i1.9237

Abstract

This research aims to analyze the effect of leverage and transfer pricing on tax avoidance with independent commissioners as moderating variables. The population used in this research is Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI) in 2021-2023. The sampling method in this research used purposive sampling according to predetermined criteria and the number of samples used was 78 samples. The analysis technique used in this research is multiple linear regression analysis. The results of the analysis show that leverage has an effect on tax avoidance, transfer pricing has no effect on tax avoidance, independent commissioners are unable to moderate the effect of leverage on tax avoidance and independent commissioners are unable to moderate the effect of transfer pricing on tax avoidance.
CARBON EMISSION DISCLOSURE IN ENVIRONMENTAL MANAGEMENT ACCOUNTING PRACTICES (Indo Tambangraya Megah Tbk Study) Puspita, Dyah Aruning; Habibi Amarullah; Djoko Sugiono
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 1 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine and analyze carbon emissions in the sustainability report for the 2020-2022 period of Indo Tambangraya Megah Tbk. (ITMG). The variable in this research is the reporting of Carbon Emissions in sustainability reports. The population in this study was Indo Tambangraya Megah Tbk. (ITMG) for the 2020-2022 period, which was selected based on certain criteria. The analysis carried out is to identify how well the Carbon Emission Disclosure Checklist is implemented in the sustainability report of the object under study. Results of analysis of Indo Tambangraya Megah Tbk. (ITMG) shows that every year carbon emissions reporting is always carried out and there are improvements in several aspects by the company Indo Tambangraya Megah Tbk. (ITMG) which indicates that from year to year the company's concern for the environment or the sustainability performance of the company Indo Tambangraya Megah Tbk. (ITMG) experienced an increase. It is hoped that the results of this research can become knowledge and consideration for investors in investing.
THE INFLUENCE OF LEADERSHIP AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT PT. PERMODALAN NASIONAL MADANI AT MEKAR UNIT IN PEKANBARU BRANCH Dita, Irma; Pratikno, Yuni; Budiraharjo, Joko
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 1 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v7i1.9326

Abstract

With a simple random sampling technique, a sample of 75 employees was taken at PT. Permodalan Nasional Madani Mekaar Pekanbaru Branch as a respondent in this study. There is an Influence of Leadership on Employee Performance. It is proven that the t-value for the Leadership variable (X1) is 4.526 while the t-table value for n = 75 is 1.992. So 4.526> 1.992, then H0 is rejected and Ha is accepted, it can be stated that Leadership (X1) has a significant effect on Employee Performance (Y). There is an Influence of the Work Environment on Employee Performance. It is proven that the t-value for the Work Environment variable (X2) is 5.980, while the t-table value for n = 75 is 1.992. So 5.980> 1.992, then H0 is rejected and Ha is accepted, it can be concluded that partially the Work Environment variable (X2) has an effect on Employee Performance (Y). There is an influence of Leadership and Work Environment together on Employee Performance. It is proven that the ANOVA test obtained an F-value of 57.759, while the F-table (a 0.05) for n = 75 was 2.73. So Fcount > from Ftable (a 0.05) or 57.759 > 2.73 with a significant level of 0.000 because 0.000 < 0.05, then it can be said that Leadership (X1) and Work Environment (X2) together or simultaneously have a positive effect on Employee Performance (Y). The Adjudted R Square (R2) value is 0.605. This shows that 60.5% of Leadership (X1) and Work Environment (X2) together have an effect on Employee Performance (Y), while the remaining 39.5% is influenced by other factors not examined in this study.
PER VS PBV: STRATEGY TO FIND FAIR PRICES FOR TLKM, ISAT, AND EXCL SHARES (2019–2023) Amin, Aminul; Salim, Agus
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 1 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v7i1.9338

Abstract

This study aims to assess the fair value of shares in the telecommunications sector listed on the Indonesia Stock Exchange, specifically PT Telekomunikasi Indonesia Tbk (TLKM), PT Indosat Tbk (ISAT), and PT XL Axiata Tbk (EXCL) during the 2019–2023 period, using two valuation approaches: Price Earning Ratio (PER) and Price to Book Value (PBV). The PER method evaluates stocks based on company profitability through earnings per share (EPS), while the PBV method assesses stocks based on the company's asset value. The research findings indicate varying stock valuation conditions depending on the chosen approach, where undervalued stocks potentially offer promising returns if market prices move closer to their intrinsic values. These findings suggest that combining PER and PBV methods provides a more comprehensive valuation analysis to support investment decision-making. The study recommends that investors consider both ratios in evaluating stock investment feasibility.
THE INFLUENCE OF WORK ENVIRONMENT AND ORGANIZATIONAL CULTURE ON PERFORMANCE EMPLOYEE THROUGH MOTIVATION WORK AS AN INTERVENING VARIABLE IN NELONGSO FRIED CHICKEN Deccasari, Dwi Danesty; Andini, Lydia
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 1 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v7i1.9339

Abstract

This study aims to analyze the influence of work environment and organizational culture on employee performance through work motivation as an intervening variable. The study was conducted on employees of Ayam Goreng Nelongso in Malang City. The research method used is quantitative causal with a survey approach. Data were collected through questionnaires distributed to 42 respondents, using simple random sampling techniques. Hypothesis testing was carried out using multiple linear regression analysis and path tests to identify direct and indirect relationships between variables. The results of the study indicate that the work environment has a significant effect on employee performance, both directly and through work motivation. However, organizational culture does not have a significant effect on employee performance, either directly or through work motivation. Work motivation also cannot act as a significant mediator between the work environment or organizational culture on employee performance. This study provides practical implications that improving the work environment is a priority to improve employee performance, while strengthening organizational culture needs to be further evaluated to improve its effectiveness.

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