Jurnal Ekonomi
Jurnal Ekonomi [p. ISSN 2301-6280, e. ISSN 2721-9879] is a peer-reviewed journal published Half times a year (June, and December) by SEAN Institute. Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of economics research. Jurnal Ekonomi invites manuscripts in the various topics include, but not limited to, functional areas of Accountancy, Business management, Capital market, Economic History, Applied Economics, Business and Finance, Environmental Economics and Ecology, Islamic economics, Health Economics, Fiscal Economy Monetary Economics, Political Economy, Economic management, Operational management, Human Resource Management, Financial management, Marketing Management
Articles
281 Documents
Search results for
, issue
"Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September"
:
281 Documents
clear
<![CDATA[GIVING GOING CONCERN IN THE 2019-2021 TRANSPORTATION COMPANY AUDIT OPINION WITH COMPANY SIZE AS MODERATION ]]>
<![CDATA[Juan Carlos Pangestu]]>;
<![CDATA[Monica Lesmana]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September ]]>
Publisher : <![CDATA[SEAN Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The year 2019 – 2021 was quite a difficult year for companies on the Indonesian stock exchange, especially the transportation sector . Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi pemberian opini audit going concern pada perusahaan sektor transportasi 2019 – 2021 dengan ukuran perusahaan sebagai variabel moderasi. Analisis data menggunakan metode analisis regresi logistik. Hasil menunjukkan bahwa pertumbuhan perusahaan mempengaruhi pemberian opini audit going concern , solvabilitas tidak mempengaruhi pemberian opini audit going concern. Ukuran perusahaan memperkuat hubungan pengaruh pertumbuhan perusahaan terhadap pemberian opini audit going concern namun tidak memoderasi hubungan pengaruh solvabilitas terhadap pemberian opini audit going concern]]>
<![CDATA[ANALYSIS OF FACTORS AFFECTING THE INTEREST OF ACCOUNTING STUDENTS IN TAXATION PROFESSIONS AFTER THE PANDEMIC PERIOD ]]>
<![CDATA[Juan Carlos Pangestu]]>;
<![CDATA[Phebyana Margaretha]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September ]]>
Publisher : <![CDATA[SEAN Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Taxation aspects must be carried out by all taxpayers in all fields, not only finance. The tax profession is needed so that people report their tax obligations according to tax rules and regulations. For a career in taxation, one must meet the criteria and requirements to become a tax professional. Education is also one of the factors needed to become a professional in taxation. However, the process of becoming a professional in taxation requires a lot of time and interest because you have to attend education and pass a professionalism exam. The research aims to determine the influencing factors Affecting The Interest Of Accounting Students In Taxation Professions After The Pandemic Period The results showed that only the variables of perception and study motivation had an influence on students' interest in working in the field of taxation. While other variables such as Tax knowledge and Market Considerations have no influence on students' interest in working in the field of taxation. The results of this study indicate that what can most influence the interest in the profession are the internal factors of the student such as perception and motivation to learn. Suggestions for further research are to add variables or replace variables that are thought to influence student interest in a career in taxation. Future research can also take research samples at universities or educational institutions outside Jakarta or maybe outside the island of Java province]]>
<![CDATA[THE EFFECT OF EMPLOYEE ENGAGEMENT AND JOB SATISFACTION ON EMPLOYEE LOYALTY IN THE CEMENT INDUSTRY ]]>
<![CDATA[Bakti Setyadi]]>;
<![CDATA[Dewi Sartika]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September ]]>
Publisher : <![CDATA[SEAN Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Employee loyalty is an important aspect for organizational success, affecting employee retention and overall performance. The purpose of the study was to explore the impact of employee engagement and job satisfaction on employee loyalty and identify the interaction between these factors using survey research method. Using convinance sampling technique, 98 employees from Semen Baturaja Palembang Limited Liability Company in all regions of Palembang were selected as the sample. Data was collected using a validated questionnaire instrument. The data will be analyzed using Smart PLS 3 software, with partial least squares (PLS) regression technique. The results show that Employee Engagement and Job satisfaction together have an influence of 67% on employee loyalty. Recommendations to companies in the manufacturing industry, especially the cement industry, who want to foster a loyal workforce are to focus on improving employee engagement and job satisfaction because it has the potential to have a positive impact on employee retention and overall organizational performance.]]>
<![CDATA[EMPIRICAL STUDY OF DEFERRED TAX ASSETS AND CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE OF FOOD AND BEVERAGE SUB-SECTOR MANUFACTURING COMPANIES LISTED ON THE IDX IN 2019-2022 ]]>
<![CDATA[Vivian Vivian]]>;
<![CDATA[Ricky Bryan D. P. Tampubolon]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September ]]>
Publisher : <![CDATA[SEAN Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Financial performance is an important factor in assessing the company's success, generally measured by its earnings position. The objective of this study is to investigate the effect of deferred tax assets and corporate governance on the financial performance of companies. The sample consists of companies in the food and beverage manufacturing sub-sector listed on the Indonesia Stock Exchange for the period 2019-2022, using secondary data from annual reports. A purposive sampling of 16 companies was selected. IBM SPSS Statistics 25 software is used to generate the data sets. The results showed that deferred tax assets (X1) have no effect on financial performance with a result 0.521 > 0.05, independent board of commissioners (X2) has a positive effect on financial performance with a result 0.005 < 0.05, board of directors (X3) has positive effect on financial performance with a result 0.000 < 0.05, nomination and remuneration committee (X4) has no effect on financial performance with a result 0.235 > 0.05. Meanwhile, deferred tax assets, independent board of commissioners, board of directors, nomination and remuneration committee simultaneously affect financial performance with a result 0.000 < 0.05.]]>
<![CDATA[IMPLEMENTATION OF TALENT MANAGEMENT: STRATEGIES FOR RETAINING HIGH POTENTIAL EMPLOYEES IN A COMPETITIVE ERA ]]>
<![CDATA[Hendra Kurniawan]]>;
<![CDATA[Rizkiana Karmelia Shaura]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September ]]>
Publisher : <![CDATA[SEAN Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to analyze and understand the implementation of talent management as a strategy to retain high potential employees in a competitive era. In an increasingly competitive business environment, companies are required to ensure that they can retain and maximize the potential of their best employees in order to achieve competitive advantage. This study uses a qualitative method with a descriptive approach. Research results show the benefits of implementing talent management in organizations or companies including having the right people for the right jobs, increasing employee retention, making companies more developed, and making the recruitment process better. Research has also found that retaining highly talented employees can be done by providing clear career development, recognition and appreciation for work results, creating an attractive work environment and providing appropriate compensation.]]>
<![CDATA[THE ROLE OF COMMITTEE IN MANAGE RESOLVING MEDICAL ]]>
<![CDATA[Nini Deritana]]>;
<![CDATA[Redyanto Sidi]]>;
<![CDATA[Bambang Fitriyanto]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September ]]>
Publisher : <![CDATA[SEAN Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[As in the case of Medical Dispute Resolution who is a figure responsible for the implementation of good clinical governance to improve staff professionalism, maintain the quality of the staff profession, maintain discipline, ethics, and professional behavior of medical staff. In addition to the hospital director. So, the main door in the event of a medical dispute is the Ethics Committee. Why medical disputes occur and how the role of the medical committee in it is the problem discussed in this study. This research was conducted using an empirical and sociological approach, namely by discussing the perspective of the law and the social aspects that surround the legal symptoms. The results showed that the application of hospital internal regulations (hospital by laws) at the Abdul Manan HAM Kisaran house has not been implemented properly. Based on the HBL preparation regulations, hospitals need to review and evaluate the HBL owned by the hospital so that it is always relevant and follows the development and needs of the hospital.]]>
<![CDATA[ENHANCE OF SECURE HEALTH WORKER IN HOSPITAL ]]>
<![CDATA[Sastra Wirawan]]>;
<![CDATA[Redyanto Sidi]]>;
<![CDATA[Muhammad Arif Sahlepi]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September ]]>
Publisher : <![CDATA[SEAN Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Indonesia is an increasingly developing country of law and the advancement of human development should also be followed by the development of the rule of law. However, the reality is that the law has always lagged behind the progress of human development. Even the development of regulations in the field of health law in the country is still far from meeting expectations, especially regarding legal protection for medical workers (doctors and nurses) when they fight to save human lives, it still often happens that they become victims as a result of the profession they are engaged in. This research is a normative research that uses selkundelr data, namely library data and legislation.]]>
<![CDATA[THE EFFECT OF RETURN ON ASSSET, EARNING PER SAHRE, CURRENT RATIO AND RETURN IN EQUITY ON STOCK PRICE WITH PRIE EARNING RATIO AS A MODERATION ARRIABLE IN COMPANIES MANUFACTURING LISTED ON THE STOCK EXCHANGE INDONESIA PERIOD 2019-2022 ]]>
<![CDATA[Yerlina Giawa]]>;
<![CDATA[Hotni Ida Melati Tampubolon]]>;
<![CDATA[Keumala Hayati]]>;
<![CDATA[Dio Agung Herubawa]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September ]]>
Publisher : <![CDATA[SEAN Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to determine the effect of return on assets, earnings per share, current ratio and return on equity on stock prices with the price earning ratio as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The sampling method in this study used a purposive sampling method and obtained as many as 50 samples that met the criteria from 177 companies that became the data in this study. The method used in this research is Moderate Regression Analysis. The results showed that return on assets, earnings per share, current ratio and return on equity, Price Earning Ratio (PER) partially affect stock prices. Price Earning Rato (PER) is not able to moderate the influence of Return On Assets (ROA), Current Ratio (CR) and Return On Equity (ROE) on stock prices.]]>
<![CDATA[THE ROLE OF DIGITAL MARKETING IN EFFORTS TO DEVELOP TECHNOLOGY-BASED MSMES IN SENGKOTEK SAMARINDA VILLAGE ]]>
<![CDATA[Sayid Irwan]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September ]]>
Publisher : <![CDATA[SEAN Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The development of Micro, Small and Medium Enterprises (MSMEs) has stagnated during the Covid-19 pandemic. There are so many MSMEs experiencing a decline in sales and cannot develop and even almost go bankrupt. This condition makes MSME actors have to think about being able to survive for the continuity of their business. During the Covid-19 pandemic, many consumers reduced interactions outside the home by maintaining distance to break the chain of spread of the Covid-19 virus. MSME players can continue their business while still meeting consumer needs during the pandemic by shifting purchases online. The shift from offline purchases to online (digital) will make it easier for MSME players to expand marketing access. The role of digital technology has a significant influence on MSMEs. The emerging technological paradigm utilizes the potential of stronger and more sustainable MSMEs. Social media and E-commerce can be a forum for selling MSME actors. It is known that MSME players have not followed digital developments optimally, especially due to lack of knowledge about digital marketing. The purpose of the community empowerment program for MSMEs in Sengkotek Village is to provide digital marketing training assistance as an effort to develop and expand technology-based (digital) marketing networks. After carrying out this service, it is hoped that MSME actors in Sengkotek Village will continue to synergize for the sustainability of MSMEs and the economic development of the community.]]>
<![CDATA[AGARWOOD SUPPLY CHAIN MANAGEMENT IN CENTRAL JAVA PROVINCE ]]>
<![CDATA[Nugroho Djati Satmoko]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September ]]>
Publisher : <![CDATA[SEAN Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This paper aims to analyze the supply of agarwood, the inhibiting factors of agarwood supply, and the amount produced from one agarwood tree in one harvest. Data was obtained from the head of a plantation farmer group in limpung sub-district, a Field Extension Officer in limpung sub-district, a branch office head in limpung sub-district, and company owners. The research method uses qualitative methods. The results of the study concluded that the supply of agarwood in November 2015 to August 2016 experienced a shortage and even a supply vacuum. Factors that hinder the availability of supplies are natural factors and vaccines or drugs injected into agarwood trees. The harvest obtained from one agarwood tree is 5 kg per tree assuming one harvest reaches 10 agarwood trees with a total amount of agarwood as much as 50 kg.]]>
