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INDONESIA
Jurnal Ekonomi
Published by SEAN INSTITUTE
ISSN : 23016280     EISSN : 27219879     DOI : https://doi.org/10.54209
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2,391 Documents
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FACTORS AFFECTING ACCOUNTING INFORMATION SYSTEMS IN MICRO, SMALL AND MEDIUM ENTERPRISES IN BATAM CITY Jamie Ramadhan; Sunarto Wage
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

This study the authors used a quantitative approach. The population used in this study is MSME actors in Batam City who are registered with the Batam City Cooperative and MSME Office. Data on the number of MSMEs in 2022 are 282 MSMEs. Researchers used a non-probability sampling technique, and the sampling technique used was purposive sampling. Based on calculations using the slovin formula, the sample in this study was 165 respondents. The data source in this study is primary data, this data is obtained directly from such as distributing questionnaires through the Google form. The results of this study have been carried out by researchers who found that the first hypothesis indicates that accounting knowledge has a partially significant effect on the use of accounting information in MSMEs in Batam City. The second hypothesis shows that length of business has a partially significant effect on the use of accounting information for MSMEs in Batam City. The third hypothesis shows that the owner's perception has a significant effect partially on the use of accounting information on MSMEs in Batam City. The fourth hypothesis states that accounting knowledge, length of business and owner's perceptions simultaneously have a significant effect on the use of accounting information on MSMEs in Batam City.
DETERMINANTS OF THE INTENTION TO PURCHASE ADVERTISED BANKING PRODUCTS Burhanudin Burhanudin; Nurpatria Puspayudha Putranagara Mahardhika; Bagus Suminar; Rahman Recha Rahmad Simanjuntak; Heny Safitri Hudan Ningrum
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

Advertisement is a common way for banks to sell their products. So, it's important to find out why people want to buy the things that are advertised. The purpose of this study is to investigate how subjective norms, attitude, perceived behavioral control, advertising value, and electronic word of mouth (eWOM) affect the intention to purchase advertised banking products. Then, a survey was conducted to test these factors, and as many as 227 individuals took part in the survey. The results showed that advertising value and eWOM had a significant effect on how likely customers were to buy bank products that were advertised. This study did not find that subjective norms, attitude, and perceived behavioral control had any effect on the intention to buy. If marketers of banking products want people to buy the advertised product, they need to make ads that help people understand the advertised product and spread the word about it among customers.
EFFECT OF CURRENT RATIO, RETURN ON EQUITY, NET PROFIT MARGIN, TOTAL ASSETS TURNOVER, AND DEBT TO ASSETS RATIO ON FIRM VALUE Diva Rifayani; Irni Yunita
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

Firm value becomes an investor's view of the company's success and is often associated with the stock price. Therefore, companies are facing challenges to be able to maintain their performance. This study aims to analyze the effect of CR, ROE, NPM, TATO, and DAR on the company value of property & real estate sub-sector listed on the Indonesia Stock Exchange during 2016-2020. The sampling technique was purposive sampling. The population was 78 companies and the total sample for this research was 220 data from 44 companies. This research found that CR, NPM, TATO, and DAR have a positive significant effect on firm value. Meanwhile, ROE has negative significant effect on firm value. Simultaneously CR, ROE, NPM, TATO, and DAR have a significant effect on firm value.
IMPLEMENTATION OF ACTIVITY BASED COSTING OF LABORATORIUM AND RADIOLOGY UNIT IN INDONESIA: A LITERATURE STUDY El Wahyuningsih; Henny A. Manafe; Hedwigh H. T. Lejap
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

This literature study on the Application of the Activity Based Costing Method aims to examine the application and benefits of using the Activity Based Costing method in calculating laboratory inspection service rates. From the results of previous research, applying the Activity Base Costing method can produce more accurate cost information and can avoid cost distortions, so that it can help control operations, control costs and provide information for the hospital or clinic budget process. This research uses the method descriptive and literature review by identifying 8 articles that examine the application of the Activity Base Costing method in calculating laboratory and radiology examination service rates in the 2016 – 2023 range. The results show that the Activity Based Costing method can be applied to calculate the tariff for laboratory examination services and is able to increase accuracy, providing relevant cost information in setting rates for examination services in laboratories and radiology, can improve cost control and allocate indirect costs accurately, and identify activity costs properly and can increase operational efficiency in laboratory and radiology units. To apply the Activity Based Costing method , accuracy and precision are needed in identifying activities, accuracy and accuracy in determining the amount of drive costs and pool costs and requires sufficient time to be able to apply the Activity Based Costing method to obtain accurate results.
ANALYSIS OF FACTORS INFLUENCING THE VALUE OF PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Adzedora M. Lopes Da Cruz; Stanis Man; Rere Paulina Bibiana
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

This study aims to determine the effect of capital structure, liquidity, and firm size on firm value with profitability as the intervening variable. The research sample was determined using a purposive sampling method of 57 company financial statements, and the data was processed using SmartPLS software. The results of this study shows that all independent variables have an effect on the dependent variable and the intervening variable is able to mediate the effect of the independent variables on the dependent variable.
IDENTIFICATION OF LEADING SECTORS IN BATU CITY USING LOCATION QUOTIENT, DYNAMIC LOCATION QUOTIENT, AND SHIFT SHARE ANALYSIS Rama Bhaskara Praja
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

Batu City was ranked 7th for the city/district with the lowest GRDP in East Java. Furthermore, even though it is famous for its tourism, it turned out that the other service sector and the sector providing accommodation and food and drink were not the biggest contributors to GRDP in Batu. Therefore, it is important to find the leading sector in Batu so that it can become the focus of the government in making policies in order to boost the economy. This research was conducted to find leading sectors in Batu using Location Quotient (LQ), Dynamic Location Quotient (DLQ), and Shift-Share. The results of the combined analysis of LQ and DLQ show that there are five leading sectors in Batu City, namely other service sectors; agriculture, forestry and fishery sectors; sector of water supply, waste management, waste and recycling; real estate sector; and the construction sector. Meanwhile, the results of the shift share analysis show only one leading sector, namely the manufacturing sector. From these two results, the Batu Local Government should make policies that prioritize the development of these six leading sectors to be able to boost its economy
THE EFFECT OF NOISE, WORKLOAD, AND WORK FATIGUE ON WORK STRESS AND ITS IMPACT ON EMPLOYEE PERFORMANCE AT PT. X YEAR 2023 Syfa Rizkiyani; Dwi Sunu Kanto
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

This study attempts to examine the influence of noise, workload, work fatigue, work stress and performance among variables. Employees at PT. X, one of Indonesia's top producers of cable accessories, served as the study's samples. The study adopted a quantitative methodology and employed questionnaires to gather information from 140 PT. X employees working in various divisions. The research data was obtained from the results of filling out the questionnaire and analyzed using the Structural Equation Modeling Partial Least Squares (SEM PLS) with SmartPLS program. The results showed that noise in the workplace has a significant and positive influence on the level of employee work stress. Noise that exceeds the threshold value can lead to higher work stress and lower productivity. In addition, excessive workload also contributes to increased stress and decreased employee productivity. Work fatigue also affects work stress and employee performance, where high fatigue can lead to decreased work efficiency and performance. The results show that noise, workload and work fatigue have a negative and significant effect on employee performance, while job stress also has a negative effect on performance. In conclusion, work environment factors such as noise, workload, and work fatigue affect job stress and employee performance at PT. X. Company managers need to optimize the work environment and reduce the negative impact of these factors to increase employee productivity. This research provides valuable insights for companies in developing policies that support employee welfare and achieve company goals.
ANALYSIS OF THE EFFECTS OF THE COVID-19 PANDEMIC ON MUTUAL FUND PERFORMANCE (USING THE SHARPE METHOD) Yosua Yerdian
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

The phenomenon of the COVID-19 pandemic that occurred in 2020 in Indonesia has more or less influenced the investment climate in Indonesia, especially in mutual fund investment. It is known that mutual funds are an investment that is on the rise, so this study aims to provide information regarding the impact of the COVID-19 pandemic on the performance of 4 types of mutual funds, namely equity funds, money market, fixed income, and mixed mutual funds. The performance analysis method uses risk adjusted return in this case the Sharpe Ratio. Then the best performance of mutual funds was found that money market mutual funds had the best performance with a Sharpe ratio value of 0.1325, followed by equity funds of 0.0670, mixed -0.000066, and the lowest performance of fixed income mutual funds with a Sharpe ratio value of -0.000075. The performance of stock and money market mutual funds also showed better performance than risk free performance, while the other two mutual funds were negative. However, even though the investment performance of mutual funds increased, the performance of all mutual funds was still lower than the performance of the JCI, which had a Sharpe ratio of 0.1675, so that in the final period of the research, stock investment was more profitable than investment in mutual funds. It can be concluded that for mutual funds other than stocks, it shows that COVID-19 did not significantly affect fluctuations in mutual fund returns before and after the announcement of COVID-19 in Indonesia.
COMPARATIVE ANALYSIS OF SHARIA BANK USER PREFERENCES IN TRANSACTIONS IN PTKIN WEST SUMATERA Hanifah Hanifah; Rusyaida Rusyaida
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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The phenomenon that occurs at State Islamic Universities in West Sumatra shows that the number of students at the Faculty of Islamic Business Economics who have Islamic bank accounts is still small with an average rate of 32% when compared to the potential and knowledge possessed by students towards Islamic banking. This type of research is field research using a qualitative approach. The data analysis method uses a descriptive analysis method and the coding uses Nvivo12. The results of the study are that the educational environment significantly influences the preferences of Islamic bank users in transactions, especially towards Islamic bank policies in the campus environment which results in the dominant preference factor for each PTKIN which is different, including: First, UIN Iman Bonjol Padang. campus policies and social factors with a presentation of 53% Islamic bank users. The two UIN Sjech M. Djamil Djambek Bukittinggi factors that most dominantly influence the preference of Islamic bank users are the factor of religiosity and the educational process with a presentation of 22% of Islamic bank users. The three UIN Muhammad Yunus Batusangkar factors that most dominantly influence the preferences of Islamic bank users are the factors of rationality and campus policy with a presentation of 35% of Islamic bank users.
THE EFFECT OF AUDIT QUALITY, LEVERAGE, AND COMPANY SIZE ON TAX AGGRESSIVENESS Wahyu Dian Lestari; Titiek Suwarti
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

The purpose of this study was to analyze the effect of audit quality, leverage, and company size on tax aggressiveness. This research method is quantitative. The object of this research is manufacturing companies listed on the IDX in the 2019-2022 period with independent variables Audit Quality, Leverage, Company Size, and the dependent variable Tax Aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022 and publish financial reports consecutively. The sampling method used is the purposive sampling method. The data analysis method is descriptive statistics. The results of this study are Audit Quality proxied by book-tax difference (BTD) hurts tax aggressiveness, but audit quality proxied by cash effective tax rate (CETR) and effective tax rate (ETR) has no effect on tax aggressiveness. Leverage proxied by book-tax difference (BTD) and cash effective tax rate (CETR) has a positive effect, but leverage proxied by the effective tax rate (ETR) has a negative effect on tax aggressiveness. Company size proxied by book-tax difference (BTD), cash effective tax rate (CETR), and effective tax rate (ETR) has no effect on tax aggressiveness. The coefficient of determination (R²) proxied by the cash effective tax rate (CETR) obtained an R adjusted r square value of 1.6%, the coefficient of determination proxied by the effective tax rate (ETR) obtained an R adjusted r square value of 2.4%, and the coefficient of determination proxied by the book-tax difference (BTD) obtained an R adjusted r square value of 15.7%.

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