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Contact Name
Paska Marto Hasugian
Contact Email
editorjournal@seaninstitute.or.id
Phone
+6281264451404
Journal Mail Official
editorjournal@seaninstitute.or.id
Editorial Address
Komplek New Pratama ASri Blok C, No.2, Deliserdang, Sumatera Utara, Indonesia
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INDONESIA
Jurnal Ekonomi
Published by SEAN INSTITUTE
ISSN : 23016280     EISSN : 27219879     DOI : https://doi.org/10.54209
Core Subject : Economy,
Jurnal Ekonomi [p. ISSNĀ 2301-6280, e. ISSNĀ 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 2,391 Documents
THE INFLUENCE OF VILLAGE FUND ALLOCATION POLICIES ON INFRASTRUCTURE DEVELOPMENT IN VILLAGES Rizky Ilhami
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

The objective of this study is to assess the impact of village fund allocation policies on infrastructure development in the village. This research was conducted by collecting data from respondents consisting of representatives from the village administration, community institutions, and communities involved in the development of village infrastructure. In the Manyeti village of Dawuan District, Subang Province. Utilizing a questionnaire, the procedure used is qualitative and collects data. To determine the impact of village fund allocation policy variables on village infrastructure development, a straightforward linear regression technique was utilized to analyze the data. The findings of the study indicate that village fund allocation policies have a substantial impact on infrastructure development in villages. It was discovered that infrastructure development in a village improved proportionally to the amount of funds allocated for infrastructure development. This research is anticipated to aid in the development of more effective and efficient village fund allocation policies for infrastructure development. In addition, the findings of this study can serve as a foundation for future research on infrastructure development in rural communities.
ANALYSIS THE DEVELOPMENT REALIZATION OF INCOME TAX (PPH) AND VALUE ADDED TAX (PPN) REVENUE AT KPP PRATAMA SOREANG FOR THE YEARS 2018-2022 Chyintia Malau; Lorina Siregar Sudjiman
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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This research aims to analyze the development of tax revenue acceptance, its effectiveness, and the supporting, inhibiting factors, as well as solutions for the realization of income tax (PPh) and value-added tax (PPN) at the Soreang Tax Office from 2018 to 2022. The data used in this research are secondary data. The research findings indicate that the realization of income tax and value-added tax still fluctuates, meaning that there are years when the revenue target is achieved and others when it is not. This is due to various factors, such as economic conditions, taxpayer compliance, consumption levels, and taxpayer resources in the Soreang Tax Office.
THE INFLUENCE OF BUSINESS ETHICS ON CUSTOMER SATISFACTION (Study of the HATI Apparel Business in Makassar City) Aksa Awal Nurananda; Anwar Anwar; Ilham Wardhana Haeruddin; Abdi Akbar; Muhammad Ichwan Musa
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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This study aims to determine the effect of business ethics on customer satisfaction at HATI Apparel Business in Makassar City. Indicators of business ethics consist of justice, honesty and trust. This type of research is quantitative associative in nature. The population is 471 customers in the January-December 2021 period of HATI Apparel Business in Makassar City. The sampling technique used was accidental sampling with a sample size of 70 respondents. The data collection technique was carried out by distributing questionnaires to customers. The data analysis technique uses simple regression with the help of SPSS version 25 software. The results of this study indicate that business has a positive and significant effect on customer satisfaction, partially on customer satisfaction of HATI Apparel Business in Makassar City. Simultaneously, the influence of business ethics has a significant effect on Customer Satisfaction at HATI Apparel Business in Makassar City.
EFFECT OF ECONOMIC GROWTH ON LEVEL POVERTY AND UNEMPLOYMENT RATE AS MEDIATION IN EAST NUSA TENGGARA PROVINCE Fransiscus Nicodemus Naiola; Christian Timotius Peilouw; Donny Teguh Santoso Junias
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
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This research aims to determine the effect of economic growth on poverty levels with unemployment as mediation. This research uses a quantitative research method in associative form using one independent variable, namely economic growth, one dependent variable, namely the poverty level, and one moderating variable, namely the unemployment rate. According to Sugiyono (2016), the quantitative method is because research data is in the form of numbers and analysis uses statistics. The data used is a time series from 2018 to 2022 obtained from the Central Statistics Agency (BPS) of Nusa Tenggara Province. Economic growth influences poverty levels in NTT Province. This means that high or low economic growth has an impact on poverty rates. This is because the impact of economic growth is not felt by the poor in NTT Province. Unemployment moderates the influence of economic growth on poverty levels in NTT Province, which means that the number of unemployed continues to increase or decrease affecting economic growth and poverty.
THE EFFECTIVENESS OF IMPLEMENTING THE VILLAGE FINANCIAL SYSTEM (SISKEUDES) IN IMPROVING THE ACCOUNTABILITY OF VILLAGE FINANCIAL REPORTS (VILLAGE CASE STUDY OENIF AND TUNFEU VILLAGE NEKAMESE DISTRICT KUPANG DISTRICT) Agusta Amanda Wulandari; Fransiscus Nicodemus Naiola
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

Study This Purposeful For makes it easier in management finance village , government village together with BPKP to develop application called Village Financial System ( Siskeudes ) . Siskeudes made referring to the Minister of Home Affairs Regulation Number 113 of 2014. Expected with exists application This is accountability on report finance can materialized as well as increasing effectiveness and efficiency . Research objectives This is For analyze application Siskeudes in Oenif Village and Tunfeu Village and know is its use Already in accordance with Minister of Home Affairs Regulation Number 113 of 2014. Type of research used is study descriptive qualitative with approach studies case . Data obtained with method practice direct interviews , observations and documentation in Oenif Village and Tunfeu Village . Data obtained in the form of primary and secondary data . Primary data was obtained researcher with method interview direct with source . Meanwhile secondary data in the form of data that has been documented in Oenif Village and Tunfeu Village like structure organization , history short and report finance . Research results show that application Siskeudes really helped Oenif Village and Tunfeu Village especially in four part management finance village ie implementation , administration , reporting and accountability.
FINANCIAL PERFORMANCE ANALYSIS KUPANG CITY REGIONAL GOVERNMENT Sri Endar Utami; Agusta Amanda Wulandari; Tiffany NP Gah
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
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Abstract

Maintenance government area based with principle autonomy area. Maintenance government areas are also marked with it changed system centralization become directed decentralization For speed up realization well-being Indonesian society. So from That every area sued For more independent in organize and manage affairs his government , incl in manage finance area. One deep vital cycle management finance area that is reporting carried out every end period accounting , in form report finance government regional (LKPD). LKPD can utilized as means in do analysis performance so that can increase role report finance That yourself . Therefore that , writer will do study more in For know performance Kupang City Regional Government for 5 years last . Study This use approach descriptive quantitative . The data collection method will be done with documentation . the data form Report Realization Budget contained in the 2018-2022 BPK Audit Results Report . the data Then analyzed use analysis ratio finance form ratio independence finance area ,ratio dependency finance area , ratio degrees decentralization , ratio effectiveness income original area , ratio efficiency finance area , ratio harmony and ratio growth . Research results state that role government center more dominant in finance maintenance government Kupang City area , dependency finance government area to center form transfer income for 5 years last very high , percentage income original area not enough If compared to with the entire total revenue , effectiveness income original area for 5 years final Enough effective . government area requires sufficient funds big even up every year during For finance operational government However capital expenditure is increasing decrease every the year . On the other hand , growth income from 2018 until with 2022 likely down , meanwhile growth shopping fluctuating operational and capital expenditures for 5 years last Therefore That Kupang City Regional Government expected can maximizing potency acceptance in the area . That thing To use reduce dominant government center in finance maintenance Kupang City Regional Government .
ANALYSIS OF CUSTOMER SATISFACTION LEVELS REGARDING SERVICE QUALITY AND POLICY RISK COVERAGE VALUE AT PT. FAMILY TAKAFUL INSURANCE Sakinah Sakinah; Wahyu Syarvina
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

Takaful insurance is sharia insurance that aims to minimize losses from a risk. One of its superior products is Fulnadi, this product is devoted to preparing children in terms of education up to bachelor's degree. This study aims to determine how the level of customer satisfaction with the quality of service and the value of the policy risk coverage at PT. Family Takaful Insurance. This study uses a qualitative and quantitative approach that is descriptive analysis. The data taken were library research and field research, using interview data collection techniques and questionnaire techniques. The results of the study revealed that Family Takaful Insurance. Judging from the results of the analysis, customers were satisfied with the quality of service at PT. Family Takaful Insurance and Judging from the results of the analysis that customers are satisfied with the policy risk coverage at PT. Family Takaful Insurance.
CONCEPT AND IMPLEMENTATION OF ISLAMIC BUSINESS ETHICS IN BUSINESS PERFORMERS Sugiyanto Sugiyanto; Makhda Intan Sanusi
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
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Concept and Implementation of Islamic Business Ethics in Business Performers. This research aims to find out the concept and application of Islamic business ethics for business actors. The aim of this research is to find out the concept of Islamic business ethics and how it is implemented for business actors so that it is hoped that the results of this research can be used as a model for other business actors. The research carried out was descriptive using previous literature. The results showed that the business environment around Sendang village had implemented Islamic business ethics, both by entrepreneurs and their employees. In carrying out businesses and activities, business actors have understood and implemented Islamic principles or values based on the Qur'an and Hadith. The implementation of Islamic business ethics includes four aspects: principles, management, marketing/advertising and products/prices and also the implementation of Islamic business ethics is measured through five principles, namely the principles of monotheism, honesty, usefulness, responsibility and justice .
MEASURING TAX COMPLIANCE: A HOLISTIC PERSPECTIVE ON TECHNOLOGY, BEHAVIOR, AND SPIRITUAL INTELLIGENCE Orlando Yudistira; Rolyana Ferinia
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
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The background to the research problem is the low level of compliance in paying taxes from taxpayers. Therefore, the aim of this research is to analyze and understand the relationship between tax compliance and taxpayer behavior, understanding technology in paying taxes, and individual spiritual intelligence. The data collection technique used a questionnaire which was distributed directly to RT 010, 05, 04. The method used by researchers was a quantitative method with primary data processed from 108 respondents who were in modern park housing. The data analysis technique used in this research is Structural Equation Modeling (SEM) and analysis using SmartPLS. The results of the research, 1). There is a significant influence between understanding technology and compliance in paying taxes. 2). There is a significant influence between taxpayer behavior on the spiritual intelligence of taxpayers. 3). There is a significant influence between spiritual intelligence on compliance in paying taxes; 4). There is a significant influence between tax behavior on compliance in paying taxes through understanding technology; 5). There is no significant influence between Taxpayer behavior on compliance in paying taxes through spiritual intelligence. The originality of this research is that tax behavior greatly influences the use of tax technology, emphasizing the need for collaboration and education of tax officers and taxpayers in the early stages of digital taxation
DETERMINANTS OF MUZAKKI'S INTEREST IN PAYING ZAKAT TO BAZNAS AT SOLOK CITY Lili Wahyuni; Juita Sukraini; Hevi Novita
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
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The incompatibility of the realization of zakat funds received by BAZNAS in Solok City with the existing potential zakat income is a phenomenon that is currently occurring in Solok City. This research aims to determine the influence of: (1) The quality of accounting information on Muzakki's interest in paying zakat to BAZNAS Solok City; (2) Transparency of financial reporting regarding Muzakki's interest in paying Zakat to BAZNAS Solok City; and (3) Quality of Accounting Information and Transparency of Financial Reports regarding Muzakki's interest in paying Zakat to BAZNAS Solok City. This research used quantitative research and used a causal-comparative approach. All Muzakki registered with BAZNAS Solok City are the population in this study, where in sampling a simple random sampling technique was used where the sample size was determined using the Slovin formula. This research data was obtained by distributing questionnaires directly to respondents. Partially, the quality of accounting information and transparency of financial reporting have a significant effect on Muzakki's interest in paying zakat. Simultaneously, the quality of accounting information and transparency of financial reporting influence Muzakki's interest in paying zakat. As many as 58.8% of Muzakki's interest in paying zakat to BAZNAS Solok City is influenced by the quality of accounting information and transparency of financial reporting, while 41.2% is influenced by other variables outside of the variables in this research.