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JES (Jurnal Ekonomi STIEP)
Published by Sekolah Tinggi Ilmu Ekonomi Pontianak
ISSN : 25280449     EISSN : 26544288     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi STIEP (JES) adalah jurnal penelitian yang mempublikasikan hasil riset para akademisi di seluruh Indonesia yang diterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) SEKOLAH TINGGI ILMU EKONOMI PONTIANAK. Terbit  2 kali dalam setahun yaitu Mei dan Nopember. JES merupakan terbitan berkala ilmiah yang memuat artikel-artikel yang berkaitan dengan Ekonomi baik bidang Manajemen maupun Akuntansi dengan berbagai pendekatan yang diterbitkan dalam bentuk cetak dan online.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 201 Documents
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PENGARUH RETURN ON EQUITY, DEBT EQUITY RATIO, DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2017-2020. Nilam Anjani; Agus Eko Sutriyono; Hasanah Hasanah
Jurnal Ekonomi STIEP Vol. 7 No. 1 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i1.87

Abstract

This study aims to analyze the effect of Return On Equity (ROE), Debt Equity Ratio (DER), and Sales Growth on tax avoidance in food and beverage industry companies listed on the Indonesia Stock Exchange for the 2017-2020 period. Tax Avoidance is the dependent variable in this study measured by the Effective Tax Rate. The independent variables studied include Return On Equity which is proxied by profitability, Debt Equity Ratio is proxied by Leverage, and Sales Growth. The sampling technique was carried out using purposive sampling there were 16 companies that met the criteria and data analysis was carried out using multiple linear regression using SPSS 24. The results showed that partially: (1) profitability had an effect on tax avoidance, (2) leverage had no effect on tax avoidance. tax avoidance, (3) sales growth has no effect on tax avoidance, (4) profitability, leverage, and sales growth simultaneously affect tax avoidance.
Cover Vol. 7, No. 1 Cover
Jurnal Ekonomi STIEP Vol. 7 No. 1 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

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

Abstract

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IMPORTANCE PERFORMANCE ANALYSIS WILAYAH KERJA BALAI PENYULUHAN PERTANIAN DESA KUALA DUA KECAMATAN SUNGAI RAYA KABUPATEN KUBU RAYA Hery Medianto Kurniawan
Jurnal Ekonomi STIEP Vol. 7 No. 1 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i1.92

Abstract

This study was to determine the quality of services provided by WKPP Kuala Dua Village Sungai Raya District Kubu Raya Regency to Farmer Groups. This research was conducted at WKPP Kuala Dua Village, Sungai Raya District. The research time was carried out for 2 (two) months, namely April - May 2022. The research variables included tangible, realiability, responsiveness, assurance and empathy. Data analysis using Importance and Performance Analysis method. The results showed that the statement was dissatisfied with the service quality of WKPP Desa Kuala Dua, where performance was smaller than importance, namely the average value of interest was 4.54 and the average value of performance was 4.29. Based on the Cartesian Diagram, it can be concluded: First Quadrant (A), includes attributes: The appearance of PPL WKPP Kuala Dua Village neatly affects the services provided, WKPP reliability in conveying agricultural information to farmers from beginning to end is very important and understanding of PPL officers towards farmers is very important . Quadrant Two (B), which includes attributes: The reliability of WKPP in conveying agricultural information to farmers from beginning to end is very important, Clarity of information conveyed by WKPP to farmers is very important, Clarity of information conveyed by WKPP to farmers is very important, Ability of PPL in carrying out work related to farmers is very important, feeling safe and comfortable for farmers dealing with PPL officers is very important, WKPP's seriousness towards the interests of farmers in farming is very important, flexibility of PPL services to farmers is very important. Third Quadrant (C), which includes attributes: Clean and comfortable condition of the WKPP Village Kuala Dua building is very important, Timeliness of WKPP in service according to the promise given is very important, Accuracy of WKPP in document administration is very important, Time provided by the WKPP PPL in responding to farmers' requests quickly is very important. Fourth quadrant (D), which includes attributes: The state of up-to-date equipment owned by WKPP Desa Kuala Dua is very important, The condition of human resources owned by WKPP Desa Kuala Dua is very important, WKPP's serious attention to farmers who have problems is very important, Willingness of PPL in helping farmers' difficulties is very important, PPL's ​​patience in serving farmers is very important. The support of WKPP Desa Kuala Dua to PPL officers to carry out their duties properly is very important. PPL's ​​individual attention to farmers when facing problems is very important. PPL's ​​understanding of farmers' needs is very important. Keywords: Importance, Performance, Farmer Group, WKPP, Kuala Dua Village
PENGARUH UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN MANAJEMAN LABA SEBAGAI MODERASI (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Pada Bei Tahun 2017-2019) Nindy Puspitasari; Zulka Sapta Dilla
Jurnal Ekonomi STIEP Vol. 7 No. 2 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i2.99

Abstract

This research to examine and alayze the influence of Financial Distress on Audit Delay and to determine whether the firms size in the moderating influence of the Financial Distress to Audit Delay in LQ 45 index on the Indonesia Stock Exchange during the period 2014-2017, sample are taken as much as 44. This type of research uses a quantitative approach, The population in this study are industrial and basic chemical manufacturing companies, various industrial sectors and industrial goods sectors and consumption that has been registered in LQ45. The sampling method used in this study was purposive sampling. Statistical testing is using SPSS 25 software Moderating Regression Analysis. Financial Distress has a positive significance effect on audit delay. Company size does not moderate the effect of financial distress on audit delay.
THE INFLUENCE OF PRODUCT ATTRIBUTES, SATISFACTION, AND WORD OF MOUTH ON BIOFORMA PURCHASE DECISIONS IN PONTIANAK CITY Hery Medianto Kurniawan
Jurnal Ekonomi STIEP Vol. 7 No. 2 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i2.100

Abstract

The research aims to determine the effect of product attributes, staisfaction and Word of Mouth on Biopharmaceutical Purchasing Decisions in Pontianak City. This form of research uses associative research methods or causal designs. This research was conducted in Pontianak City and was conducted for 2 (two) months, namely October - November 2022. In this study, there were 100 respondents, where the selected respondents were consumers of biopharmaceuticals in accordance with the main characteristics of the population that had been determined in the study. Measurement of research data using a Likert Scale. Data analysis uses Multiple Linear Regression, where before data analysis is carried out, Instrument Tests and Classical Assumption Tests are carried out first. The results of the research based on simultaneous tests (goodness of fit) can be concluded that product attribute variables, sataisfaction and word of mouth have a significant effect on biopharmaceutical purchasing decisions in Pontianak City. The results of the partial analysis show that the product attribute variables and word of mouth have a significant effect on the purchasing decisions of biopharmaceuticals in Pontianak City and are significant for the satisfaction and have no significant effect on the purchasing decisions of biopharmaceuticals in Pontianak City. Keywords : Product attribute, Staisfaction, Word of Mouth, Purchase Decision
PENGARUH FINANCIAL KNOWLEDGE TERHADAP FINANCIAL BEHAVIOR DENGAN FINANCIAL ATTITUDE SEBAGAI VARIABEL INTERVENING Tia Apriani; Mardiyati Mardiyati; Megawati Megawati
Jurnal Ekonomi STIEP Vol. 7 No. 2 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i2.101

Abstract

The positive impact of technological advances is to make it easier for humans to meet their needs, and the negative impact is that it will make humans spend their resources to meet their desires and not their needs. So, if the fulfillment of these needs is not well controlled, it will have an impact on the future and financial behavior of humans. One of the variables that influence financial behavior is financial knowledge. The implementation of good financial behavior is not an easy thing for students to do. This study examined the financial behavior of students of IBE Indonesia in the 5th and 7th semesters of the accounting department. Thus, the students should have good financial knowledge in managing their finances, so that financial problems can be avoided. The population in this study was 144 students and the sample was 64 students. the sample was determined using the formula of Taro Yamane. The results of this study were the effect of directly stating that the variable financial knowledge has a significant influence (p < 0.001) on the variable financial behavior with an effect of 0.068. Effect indirectly stated that the variable financial knowledge mediated by the variable financial attitude has a significant effect (p < 0.05) on the variable Financial Behavior with an effect of 0.018. The total effect stated that the variable financial knowledge mediated by the variable financial attitude has a significant effect (p < 0.001) on the variable Financial Behavior with an effect of 0.087. Keywords: Financial Knowledge, Financial Behavior dan Financial Attitude
PENGARUH MOTIVASI KERJA TERHADAP KINERJA PERANGKAT DESA DI KECAMATAN SUNGAI AMBAWANG Magdalena Neni; Sukma Febrianti; Ishak Ishak
Jurnal Ekonomi STIEP Vol. 7 No. 2 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i2.107

Abstract

The government is an organization that has the authority to regulate its territory by mobilizing human resources effectively and efficiently to serve the community. The fifteen villages in Sungai Ambawang Sub-district must have village officials who can work according to the demands of the job and must complete each worker on time with perfectly completion of work. This study aimed to determine and analyze the effect of work motivation on the performance of village officials in the Sungai Ambawang District. The population in this study was village apparatus, amounting to 75 people. In taking the sample, the researcher used a purposive sampling technique, where the sampling technique was determined by determining certain criteria. So the respondents who meet the criteria and can be used as samples amounted to 33 people. Data analysis using SPSS version 26 software, validity test, and reliability test. Then the conclusion is drawn using a simple linear regression statistical test and partially analyze the effect t-testt). Based on the results of the partial regression, statistically tcount 0.741 < from ttable 1.69552 and sig. 0.464 < from 0,05. This means that the work motivation variable has no significant effect on the performance of village officials. The value of R Square is 0.017. This means that the influence of the work motivation of village officials in Sungai Ambawang District on performance is 1.7% and the remaining 98.3% is influenced by other factors not observed in this study.
KONTRIBUSI DAN PELUANG FINTECH LENDING SYARIAH DI INDONESIA Sunaryono Sunaryono
Jurnal Ekonomi STIEP Vol. 7 No. 2 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i2.110

Abstract

Current technological developments have changed consumer behavior in transactions. In addition, it changed the development of several business sectors in the economic sector. One of these businesses is fintech. Fintech in Indonesia has increased since the start of the Covid-19 pandemic. Based on data from the Central Bureau of Statistics, the contribution of the financial services sector from 2019 to 2022 has increased. In 2019 financial services contributed 2.56% of the total gross domestic product (GDP). In 2022, the third quarter, the financial service rose to 2.68% with a total value of 82.19 billion of the total GDP.  The GDP amounted in 2022 is 14.525 trillion. Financial Technology is one of the business fields that has played a role in increasing this number and from several fintech categories, researchers are trying to analyze the fintech lending category. These are the following data on the development of fintech lending issued by OJK. In 2019 there were 88 fintech lending that already had permits to operate. These fintech lending consisted of 86 conventional fintech lending and 2 sharia fintech lending. In 2022, this number increased to 95 conventional fintech lending and 7 sharia fintech lending. in 2022, the value of total assets from conventional fintech is 4.99 trillion, in otwise, the value of assets of sharia fintech lending is 120 billion. This study attempts to analyze the contribution of sharia fintech lending and its opportunities in the future. This research method used is a quantitative method using secondary data from OJK and BPS from 2019 to the third quarter of 2022. The results of this study show the percentage of assets from sharia fintech lending businesses increased by more than 300% in 2022 compared to the total assets in 2019. Conclution,  The sharia fintech lending sector is still a promising business field for investors and entrepreneurs.
ANALISIS AKUNTANSI PENDAPATAN PADA CREDIT UNION KATULISITIWA BAKTI PONTIANAK Marjono Marjono
Jurnal Ekonomi STIEP Vol. 1 No. 2 (2016): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

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ANALISIS PREDIKSI KEBANGKRUTAN PERUSAHAAN-PERUSAHAAN KOMUNIKASI DI BEI TAHUN 2011-2015 Marjono Marjono
Jurnal Ekonomi STIEP Vol. 2 No. 2 (2017): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

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