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Contact Name
Sukma Febrianti
Contact Email
sukma_febri@yahoo.co.id
Phone
+6281345966767
Journal Mail Official
lppmstiep16@gmail.com
Editorial Address
Jl. Sultan Hamid II No. 163 Pontianak
Location
Unknown,
Unknown
INDONESIA
JES (Jurnal Ekonomi STIEP)
ISSN : 25280449     EISSN : 26544288     DOI : -
Core Subject : Economy,
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.
Articles 189 Documents
ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP BERDASARKAN STANDAR AKUNTANSI PEMERINTAH ( PP.NO.71 TAHUN 2010) PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN BERAU Rima Restu Wulandari Swadi; Siti Munawaroh; Suryadi Suryadi
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.v7i2.94

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The purpose of this study was to determine the calculation of depreciation of fixed assets based on government accounting standards (PP No. 71 of 2010) at the Regional Financial and Asset Management Agency of Berau Regency. In this study, the author focuses on 3 Fixed Assets, namely Film Screens/Projectors, Other Two-Wheeled Motorized Vehicles and PC Units. The analytical tool used is one of the differentiating methods in accordance with PP NO. 71 of 2010, namely: the straight line method. The results of this study indicate that the Regional Financial and Asset Management Agency of Berau Regency in presenting its financial statements related to the calculation of assets that have been in accordance with Government Accounting Standards (PP. No. 71 of 2010) and does not conflict with this regulation. The Regional Financial and Asset Management Agency of Berau Regency uses the straight-line method to calculate its fixed assets.
PERBANDINGAN KONDISI KESEHATAN PERUSAHAAN PADA MASA SEBELUM DAN SELAMA PANDEMI COVID-19 DENGAN MENGGUNAKAN ALTMAN Z-SCORE Farisa Gestiarini; Devi Wahyuningsih
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.v7i2.97

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The research entitled “Comparison of the Health Conditions of Companies Before and During the Covid-19 Pandemic Using the Altman Z-Score” aims to see the differences in the health conditions of companies in the Food and Beverage and Pharmacy Subsectors in 2019 and 2020. The sample selection technique used purposive sampling in order to obtain 36 companies that met the criteria. The data analysis technique used is the Wilcoxon and Mann Whitney difference test using SPSS version 26. Based on the research, it was found that there was no significant difference from each of the test carried out between the subsectors and subsectors, both in the same period or in different periods.
ANALISIS FAKTOR YANG MEMPENGARUHI GAYA KEPEMIMPINAN PERGURUAN TINGGI SWASTA DI KOTA PONTIANAK Lestary, Asti; Barata, Juliahir
Jurnal Ekonomi STIEP ( JES ) Vol. 5 No. 1 (2020): JES (Jurnal Ekonomi STIEP)
Publisher : Sekolah Tinggi Ilmu Ekonomi Pontianak

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Abstract

Background this study that of pts 19 who institusinya have accredited, only seven institutions ( about 37% ) have accredited b ( that was good categorry ) wholly are located in the Pontianak.This condition is allegedly affected by several factors and the internal conditions institutions such as leadership style, the quantity and quality of teachers, availability of supporting deliver pengeloaan administration and order and institutions.Refer of a whole factors, the researchers believed that the authority factors affecting the institutions is leadership style. Although other supporting factors available and adequate, but a style of leadership that is not a right actually make available resources be made of no effect. A style of its own leadership determined by a variety of factors influence it. Methods used in this study is the quantitatif approach to technique data processing using regression analysis. The factors causing as variable 1 ) situation; 2) experience and vision of leader: 3) vision (the foundation of education ); 4), communication and 5 ) cultural organization and leadership style as variable bound. The research results show that simultaneously all of these issues having a level the influence of as much as 0,947 ( extremely powerful category with the influence of as much as 89,8 %.
PENGARUH PENGELUARAN PEMERINTAH TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN BERAU Kristian Bondon
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.v7i2.102

Abstract

ABSTRACT The purpose of this study was to determine the effect of government spending (indirect spending and direct spending) on ​​economic growth in Berau District. The samples used in this study are the Berau District Government LRA time series for 2011-2020 and BPS Berau publication data in Figures for the 2012-2021 time series. The analytical tools used are: normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple linear regression analysis, correlation coefficient, coefficient of determination, t test, and F test. The results of the study concluded that: 1). Government spending through indirect spending has a partially significant effect on economic growth in Berau District. Evidenced by the results of the t test where t-count < - t-table (-4.383 < -2.365) and the significance value (Sig.) is smaller than the probability value (0.003 < 0.05); 2). Government spending through direct spending partially has a significant effect on economic growth in Berau District. Evidenced by the results of the t test where t-count > t-table (2.416 > 2.365) and the significance value (Sig.) is smaller than the probability value (0.046 <0.05); and 3). Government spending through indirect spending and direct spending has a significant simultaneous effect on economic growth in Berau District. This is evidenced by the results of the F test where F-count > F-table (10.139 > 4.74) and the significance value (Sig.) is smaller than the probability value (0.009 <0.05).
PENGARUH BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN MOBIL MEREK AVANZA PADA PT TOYOTA SUMBER HARAPAN DI TANJUNG REDEB Edwar Ready
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.v7i2.103

Abstract

The purpose of this study was to find out how much influence brand image has on purchasing decisions for a Toyota Avanza car at PT Toyota Sumber Harapan in Tanjung Redeb. The method used in this study is a simple regression method to see the effect of brand image on purchasing decisions for the Toyota Avanza brand car and using the correlation coefficient to see how much influence the brand image has on purchasing decisions for the Toyota Avanza brand car at PT Toyota Sumber Harapan in Tanjung redeb. Based on the results of the analysis, it is known that the influence of brand image on purchasing decisions for the Toyota Avanza car is classified as strong, judging from the value of r = 0.995. In addition, based on the calculation of the correlation coefficient, it shows the value of r square = 0.989 indicating that 98.9% of the decision to purchase a Toyota Avanza car is influenced by brand image, while the remaining 1.10% is influenced by other factors not examined.
PENGARUH BAURAN PEMASARAN TERHADAP PENINGKATAN VOLUME PENJUALAN PULPY ORANGE DI CV SIMPANG UTAMA Febry Rosady
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.v7i2.104

Abstract

The purpose of the research conducted was to determine and analyze the increase in sales volume of orange pulpy at CV Simpang Utama. The study was conducted on 43 active outlets as respondents. The analytical tools used are: validity test, reliability test, multiple linear regression, correlation coefficient, coefficient of determination, t test, F test. Based on the results of the study, it can be seen that the results of the T Test show that all variables, namely Product (X1), price (X2), Promotion (X3), Distribution (X4) have a partial and significant effect on increasing the sales volume of orange pulpy at CV Simpang Utama, and it is also known based on the results of the F test that all independent variables have a simultaneous effect on increasing the sales volume of orange pulpy with a calculated value of > Ftabel or 149.338 > 2.62
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, STRUKTUR KEPEMILIKAN KELUARGA TERHADAP TRANSFER PRICING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Fatoni Zulkarnaen; Agus Eko Sutriyono; Lia Nurina
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.v7i2.105

Abstract

This research aims to find out how influential the variables of company size, profitability, family ownership structure are on transfer pricing. This research using quantitative research is a study that emphasizes more on the aspect of objective measurement of transfer pricing. The sampling method used is nonprobability sampling, the overall sample used in this study is 75 annual financial report data from 25 companies. The analysis method used uses analsition regression of the research data. The results of this study show that company size, profitability, family ownership structure have a significant positive effect on transfer pricing. . Keywords: Company size, Profitability, Family Ownership Structure Towards Transfer Pricing.
STUDI EMPIRIS: INTELLECTUAL CAPITAL DAN KINERJA BISNIS HOTEL DAN RESTORAN DI INDONESIA yuniarti Yuniarti; Arina Azwani
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.v7i2.106

Abstract

Since some parts of the world have experienced a tendency to decline the economic environment from the impact of the Covid-19 pandemic. Companies are again intensifying knowledge and innovation through various means, to increase the value of their companies again so that they can boost the economy back to be more stable. Among the strategies carried out through the development of intellectual capital (IC) which is indeed very important in the world of tourism, besides of technology, partnerships, creativity, and the quality of products/services, as well as company finances, which are strongly influenced by the proper use of human resources. Intellectual capital is intangible capital, it is one of the knowledge studied by many researchers because it is important for almost any organization or industry. This study aims to explore the influence of Intellectual Capital (IC) on the performance of the hotel and restaurant business in Indonesia, through Return On Assets (ROA) as an appraiser of business performance. This work will evaluate and compare intellectual capital that is limited in three dimensions including: (i) human resources; (ii) structural capital; and (iii) the capital used. The research design used the Value Added Intellectual Capital (VAIC) coefficient model by observing financial data from 84 financial statements of hospitality and restaurant companies during 2019-2021. Multiple regression analysis with panel data was used to identify and reveal that IC through the Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE) coefficients are related and contribute to the performance of the hospitality and restaurant business in Indonesia. The results of the analysis can confirm the influence of IC on the business performance of hospitality and restaurant companies in Indonesia. And recommends the importance of intellectual capital for sustainable organizational productivity.
ANALISIS PENGARUH KEPUASAN ATAS KUALITAS PRODUK, CITRA PRODUK, DAN KUALITAS LAYANAN TERHADAP KEPUASAN DAN LOYALITAS ANGGOTA Iswanto Iswanto
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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AKUNTANSI PENDAPATAN KONTRAK KONSTRUKSI (PSAK NO.34) PADA PT. ROFADA SINAR BAHARI Marjono Marjono
Jurnal Ekonomi STIEP Vol. 3 No. 1 (2018): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

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