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JES (Jurnal Ekonomi STIEP)

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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 PENERAPAN GOOD GOVERNMENT GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Kasus pada Pemerintah Daerah di Provinsi Jawa Barat dan Banten) Septi Masitoh, Dewi Sarifah Tullah, Erma Apriyanti
Jurnal Ekonomi STIEP Vol. 5 No. 2 (2020): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

This study aims to determine the effect of Good Government Governance and human resource competencies,on the quality of regional financial reports. The population in this study were all district / city governments inthe provinces of Java and Banten. The sampling technique used is the census method. The data used areprimary data, namely giving questionnaires totaling 3 sets aimed at the Head of Office and the Head ofAccounting in the local governments of Java and Banten Provinces. The Head of Service fills in thequestionnaire about Good Government Governance and the quality of the report, while the Head of Accountingfills in about human resource competencies. The data analysis method used is multiple linear regressionanalysis. The results of this study prove that Good Government Governance has a positive effect on the qualityof regional financial reports in the Provinces of West Java and Banten, while human resource competencedoes not affect the quality of regional financial reports in the Provinces of West Java and Banten

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT NASABAH TERHADAP KPR PADA PT BNI CABANG TANJUNG REDEB Djupiansyah Ganie
Jurnal Ekonomi STIEP Vol. 5 No. 2 (2020): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Customers 'interest in owning a house through a KPR, apart from the urge to fulfill their need for a comfortable and nice place to live, is also related to how the KPR is marketed so that it attracts customers' interest. Or in other words, how is the marketing mix strategy implemented to attract buyers to the mortgage offered. The marketing mix includes products, prices, promotions, locations, people, processes and physical evidence.The purpose of this study was to determine the influence of factors including: product, price, promotion, location, people, process and physical evidence on customer interest in KPR at PT BNI TanjungRedeb Branch. The research data comes from a questionnaire distributed to 86 respondents who are KPR BNI Griya customers, using probability sampling method with simple random sampling technique. The analytical tool used is the validity test, reliability test, multiple linear regression, coefficient of determination, t test and F test.The results of this study indicate that the results of the t test on each research variable concluded that partially accepting the hypothesis point 1 and rejecting some of the hypothesis point 1, because it is proven that the location factor has a significant influence, while the product, price, promotion, people, process and Physical evidence does not have a significant effect on customer interest in the KPR PT BNI TanjungRedeb Branch. The results of the F test on all the variables studied conclude that accepting the hypothesis point 2, because it is proven that the factors which include: product, price, promotion, location, people, process and physical evidence together have a significant influence on customer interest in KPR PT BNI TanjungRedeb Branch

ANALISIS METODE PENCATATAN PERSEDIAAN AIR MINERAL AQUA PADA UD KALTIM MAKMUR DI KABUPATEN BERAU Siti Munawaroh
Jurnal Ekonomi STIEP Vol. 5 No. 2 (2020): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

A good inventory system can be seen from how an inventory is reported correctly and accurately on the company's balance sheet. In order for this to be achieved, it is necessary again to be precise and precise in terms of recording, appraising and determining the cost of goods. Apart from being very influential in the company's financial statements, this will also affect the supervision of the company's inventory which is indirectly related to the supervision of the company's employees itself.The purpose of this study was to clearly determine the application of the method of recording and assessing the Aqua Mineral Water supply at UD Kaltim Makmur in accordance with PSAK No. 14 concerning Inventory. The analytical method used in writing this thesis is quantitative descriptive analysis.The results of this study concluded that the application of the Aqua Mineral Water supply recording method at UD Kaltim Makmur was not in accordance with PSAK No. 14. The inventory recording method used by UD Kaltim Makmur is the periodic method. The use of the periodic recording method at UD Kaltim Makmur is not in accordance with PSAK No. 14, which should use a perpetual method or with the use of inventory cards. UD Kaltim Makmur calculates the inventory value without using the cost formula required in PSAK No. 14, so the method used by UD Kaltim Makmur is not in accordance with PSAK No. 14.

PENGARUH KESADARAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada Pegawai Negeri Sipil Di Lingkungan Kecamatan Putussibau Utara) Marjono Marjono; Hermanus Dingun; Ana Yuliana
Jurnal Ekonomi STIEP Vol. 5 No. 2 (2020): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

This study aims to analyze how the influence of tax awareness and sanctions on the compliance of taxpayers who are civil servants (PNS) in Putussibau Utara district in paying income tax (PPh). The variables and objects of this study were chosen given that PPh is the country's largest source of state revenue, the collection system uses a self assessment system and the status of civil servants as state apparatuses is expected to be an example for the public in making compliant payments and tax reporting. Using multiple linear regression analysis techniques, this study concludes that simultaneous awareness and taxation sanctions have a significant effect on taxpayer compliance, but only partially tax sanction variables have a positive effect on tax compliance. So as to maintain and improve the compliance of PNS taxpayers, it is done by implementing strict taxation sanctions and obliging to attach Tax Returns for civil servants to occupy positions and manage personnel. In addition, it is necessary to disseminate information to PNS that PNS obligation is not only to pay and report taxes from their income as PNS, but for all other income they receive, so that their awareness to pay and report taxes honestly on all their income

ANALISIS PENGARUH CR DAN ROE TERHADAP PER PADA PT. INDOFOOD SUKSES MAKMUR TBK TAHUN 2011-2018 Firanti Hardianti; Sukma Febrianti
Jurnal Ekonomi STIEP Vol. 6 No. 1 (2021): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) STIE Pontianak

PER is an important ratio in analyzing stocks, research was conducted at PT. Indofood Sukses Makmur Tbk by using two ratios as analysis tools, namely CR and ROE. The author chooses to conduct research at PT. Indofood Sukses Makmur Tbk because it is the largest consumer food company compared to its peers in Indonesia. This research was conducted to see the effect of CR and ROE simultaneously, partially and dominantly on PER using quantitative descriptive methods. The results showed that the data used were normal using the normal probability test plot. If using multiple linear regression test, the CR has a unidirectional relationship, while the ROE is not in the same direction as the PER. The results of hypothesis testing using the F test and t test. The F test states that the CR and ROE have a simultaneous effect and the t test partially affects the PER. To see how much influence the independent variable has on the dependent variable, a determination coefficient test is carried out with the result that the independent variable is quite influential on the dependent variable by 79.5%, and finally the dominant test with the results of ROE which has the most influence on the PER

PREDIKSI FINANCIAL DISTRESS PADA PT. BANK RAKYAT INDONESIA (Persero) TBK. SEBELUM DAN SEMASA PANDEMI COVID-19 Didi Rahmat
Jurnal Ekonomi STIEP Vol. 6 No. 1 (2021): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) STIE Pontianak

This study aims to see how the financial performance of PT. Bank Rakyat Indonesia (Persero) Tbk. studied from the Financial Distress approach. The data taken is from the period 2017 to 2019 (normal period) and 2020 (the period of the Covid-19 pandemic in Indonesia). Altman Z Score is used as an approach in data analysis by using five indicators, Working capital to total assets (WCTA), Retained earnings to total assets (RETA), Earnings before interest and taxes to total assets (EBITTA), Market Value of equity / Book value of debt (MVEBVD) and Sales / total assets (SATA). From the results of data analysis, it was found that before the Covid-19 pandemic the company was classified as healthy. Changes occurred during the Pandemic the company was in the Gray Area which meant there were financial problems.

ANALISIS PENERAPAN STRATEGI BERTAHAN PIZZA HUT INDONESIA & KONDISI LABA PERIODE BERJALAN SELAMA PANDEMI COVID-19 Hijrah Wahyudi; Mardiyati Mardiyati
Jurnal Ekonomi STIEP Vol. 6 No. 1 (2021): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) STIE Pontianak

This research is expected to be useful for stakeholders both theoretically and practically in terms of choosing and implementing a survival strategy in order to save the company, especially in times of crisis. To answer the research questions, qualitative data analysis techniques were used which followed the following three stages: Data analysis, drawing conclusions and verification and narrative of analysis results. It can be concluded that the defensive strategy undertaken by PT Sarimelati Kencana, Tbk in the face of the Covid-19 pandemic is appropriate, because it is proven that this strategy can still print positive sales, stable cost of goods sold, positive gross profit, still operating profit positive, and stable operating expenses. However, interest and financial expenses that exceed operating profit are the cause of losses for the franchise holder of the Pizza Hut Indonesia restaurant.From this research, it can be suggested for business people in general to consider and pay careful attention to plans or debt decisions. If the business actor is already in debt, then strengthen the intention and determination to immediately pay off these debts. Good products, good product selling prices, effective promotions, strategic selling locations, and increased sales volume will be in vain when business actors are faced with debt interest expenses that exceed operating profit.

DAMPAK COVID 19 TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR BARANG KONSUMEN – NON PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA Dewi Oktary; Amelia Amelia
Jurnal Ekonomi STIEP Vol. 6 No. 2 (2021): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

This study aims to determine the impact of covid 19 on the financial performance of non-primary consumer goods sector companies. This study examines financial performance before and after covid 19. Financial performance is measured using the liquidity ratio, leverage ratio, activity ratio and profitability ratio. The samples in this study were non-primary consumer goods sector companies listed on the main board as many as 43 companies. The data analysis method used is the average difference test using the Wilcoxon test. The results of the analysis are that there is no difference in the average liquidity ratio before and after the occurrence of covid 19. And there is a difference in the average leverage ratio, activity ratio and profitability ratio.

KINERJA KEUANGAN PT TELKOM INDONESIA (PERSERO) TBK SAAT PANDEMI COVID -19 Faradina Inda Wardhani
Jurnal Ekonomi STIEP Vol. 6 No. 2 (2021): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Financial performance is a description of the company's financial condition which is analyzed by means of financial analysis, which can reflect the company's work performance. This study aims to determine and compare the financial performance conditions of PT Telkom Idonesia (Persero)Tbk before and during the COVID-19 pandemic. The method of analysis used in this research is descriptive method whose purpose is to analyze any data that has been processed and then draw conclusions. This type of research is descriptive qualitative. The results showed that the financial performance had increased in 2020.

PENGARUH TENURE KAP DAN AUDIT FEE TERHADAP KUALITAS AUDIT DENGAN DIMODERASI KOMITE AUDIT Tia Apriani; Megawati
Jurnal Ekonomi STIEP Vol. 6 No. 2 (2021): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

This study aims to examine and analyze the influence of KAP tenure and audit fees on audit quality by moderating the audit committee. This type of research is quantitative research, using secondary data in the form of data from annual reports and financial reportscompanies listed on the Indonesia Stock Exchange. The population selected in the study as the object of research are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the year 2015-2017. The analytical method in this study is Moderated Regression Analysis (MRA) and SPSS version 24 statistical analysis. The results show that KAP tenure and audit fees have no effect on audit quality. The audit committee moderation variable is not able to moderate the relationship between KAP tenure and audit fee on audit quality.

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Sukma Febrianti

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+6281345966767

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lppmstiep16@gmail.com

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

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Abstract

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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