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Paska Marto Hasugian
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editorjournal@seaninstitute.or.id
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+6281264451404
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editorjournal@seaninstitute.or.id
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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. 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 2,391 Documents
THE INFLUENCE OF THE IMPLEMENTATION OF PERFORMANCE-BASED BUDGET, INTERNAL GOVERNMENT CONTROL SYSTEM ON REGIONAL GOVERNMENT PERFORMANCE WITH ACCOUNTABILITY AS A MODERATING VARIABLE IN DELI SERDANG DISTRICT GOVERNMENT AGENCIES Widhayanti; Irfan; Dahrani
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

The purpose of this study is to analyze the effect of performance-based budgeting and local government internal control system practices in addressing government performance in the OPD of Deli Serdang district and to determine and analyze the impact of accountability to moderate the connection between performance-based budgeting and internal control. This research method uses quantitative methods. The population used in this study was program and planning staff personnel from the Deli Serdang Regency government. The analytical method used was structural equation modeling. The results of this study demonstrate that performance-based budgeting and internal control practices influence government performance and acountability can moderate the connection between performance-based budgeting and internal control. The results of this discovery are expected to provide insight and knowledge about the factors affecting local government performance. Furthermore, this study is expected to provide additional input and relevant evaluation material. Deli Serdang Regency Government Performance Evaluation and Future Guidelines.
THE FINANCIAL THERMOMETERS OF CREATIVE VILLAGE Siti Asyraini; Reny Lubis; Sylvia Vianty Ranita
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
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Financial health through financial thermometers needs to be observed to see the craftsman's ability to manage finances as well as business development. Financial thermometers consist of liquidity ratios, investment ratios, and solvency ratios. This research was conducted on 35 purun craftsmen in Desa Pantai Cermin Kanan, Kabupaten Serdang Bedagai. This research uses a quantitative-descriptive approach. The results of this study found that purun craftsmen in Desa Pantai Cermin Kanan, both those with high and low incomes, had unhealthy liquidity ratios. The liquidity capacity of the craftsmen is 1.79 times for high-income craftsmen and 1.82 times for low-income. The investment ratio, both from the ratio of savings and other investments, obtained information that purun craftsmen who have high and low incomes have good financial health standards of 18% and 28%, respectively. The presence of cooperatives is felt by the community to be quite helpful in developing business capital together. This is in line with the results of research on the calculation of the ratio of the net value of investment assets to the net value of assets, which is 82% when done together.
Evaluation of Sales Accounting Information Systems in Controlling Credit Risk Sariyanto; Renny Lubis; Ruri Aditya Sari; Iswandi Idris
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

The formulation of the problem in this research is whether the sales accounting information system can recognize credit risk at PT. UBM. The objective is to determine the role of the accounting information system in controlling credit risk. This research is a descriptive qualitative research to find out the accounting information system that plays a role in identifying credit risk at PT. UBM. By using primary and secondary data, the data is processed through qualitative data. In achieving the objectives of the document internal control system used by PT. UBM is related to the Sales Accounting Information System consisting of goods orders, minutes of receipt and delivery of goods, and sales invoices. Then record the sales accounting information system at PT. UBM consists of sales journal, cash receipts journal, general ledger, inventory card and warehouse card. While the functions related to the sales accounting information system at PT. UBM is a sales function, accounting function, warehouse function, shipping function, accounts receivable function and billing function and finally the Standard Operating Procedure at PT. UBM consists of sales procedures, procedures for sending goods to consumers, procedures for receivables and procedures for receiving money. Judging from the documents, records, functions involved in the sales accounting information system and sales standard operating procedures at PT. UBM is complete and well covered.
ANALYSIS DRIVING FACTORS OF BANKING CUSTOMERS TO CONDUCT THEIR DIGITAL TRANSACTIONS USING MOBILE BANKING Fajar Satria; Asih Nuryanti
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

The competition in banking industry is getting tighter and will be followed by a shift in public consumption towards digital which is driven by ease of use, transaction efficiency, economic value, product choices, promotion and discounts, to a secure payment system that underlies the trust factor for users. This study was conducted to analyze the relationship between variables adopted from TAM Theory and customer trust as a mediating variable to determine the factors that will be driving customers to make digital transactions using OCTO Mobile By CIMB Niaga. This study is a descriptive-quantitative method and illustrates the relationship between several variables supported by literature studies, some data that are included in the form of numbers on the results of the research conducted using data-collection techniques through questionnaires and interviews. The research results show that the driving factors for banking customers to carry out digital transactions using OCTO Mobile are customers with some curiosities about OCTO Mobile, trust with banking transaction services and ease of use facilities. Further research can involve service quality and customer experience to better represent the influence of service quality and customer experience on decisions and the sustainability of using Mobile Banking.  In the increasingly fierce competition in the financial sector, banking sector in Indonesia must be able to compete with competition landscape by taking customer trust into account the customer trust. This will aim to create customer usage intentions and loyalty. The strength features in digital banking will be useful for the achievement of companies to grow and compete themselves in the financial industry.
THE ANTECEDENTS OF AN EFFECTIVE CITY BRANDING: A COMPREHENSIVE SYSTEMATIC REVIEW Reimond Kowaas; Jeane Cicilia Syamsia; Deske W. Mandagi
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
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City branding has gained paramount importance as global cities vie for recognition and investment in an increasingly competitive landscape. Despite current city branding efforts focusing on superficial elements like logos and slogans, this study seeks a deeper understanding of the core drivers of successful city branding. Conducting a systematic literature review, the researchers meticulously screened and selected fifty scholarly papers from Scopus and Web of Science databases, adhering to inclusion criteria such as empirical research and publication date range no earlier than 2015. Through thematic analysis, the study identifies pivotal antecedents for effective city branding, encompass factors such as cultural identity and community engagement, environmental and natural elements, governance and safety, as well as infrastructure and services. Cultural heritage contributes to the city's unique identity, adding a dimension of authenticity. Community engagement fosters a sense of ownership among residents, infusing vitality into the brand narrative. Effective governance ensures coherence in the branding message. Infrastructure, serves as a foundational element, shaping the physical and functional attributes of the city.  Tourism initiatives capitalize on the city's attractions, while strategic marketing shapes perceptions. Crucially, the study probes into the intricate interplay and collective influence of these diverse factors on the overall efficacy of city branding campaigns. Ultimately, the findings empower decision makers with informed insights, facilitating the cultivation of proficient city branding practices within the fiercely competitive urban landscape. By transcending superficial attributes and adeptly navigating complex interrelations, cities can craft resonant branding strategies, positioning themselves for success in the global arena.
DESIGNING MODERN MALAY TRADITIONAL FOOD PRODUCTS WITH AN EMPHASIS ON LOCAL CULTURAL VALUES TO ENHANCE CULINARY TOURISM IMAGE Siska Hasibuan; Eka Wulandari Surbakti; Khairunnisa Almadany
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
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Abstract

Malay specialties have become part of Indonesia's priceless cultural heritage. The unique taste and distinctive image of these foods have attracted local and foreign tourists to explore Indonesia's culinary diversity. However, to maintain its existence and increase its attractiveness to tourists, typical Malay food products need to be continuously developed with a modern touch and emphasis on local cultural values. Therefore, this research will design the development of modern Malay specialty food products with an emphasis on local cultural values as an alternative to enrich the regional culinary repertoire and improve the image of culinary tourism. This research has an important urgency, namely to increase the attractiveness of culinary tourism, preserve local culture, increase the potential of culinary tourism, and contribute to the academic field. The methodology used in this research is descriptive qualitative and quantitative methods. This research will be conducted by conducting a survey of tourists and local communities about market preferences and needs for modern Malay specialty food products. In addition, this research will also involve local culinary and cultural experts to provide input in the design of modern Malay specialty food products with an emphasis on local cultural values. Trials of modern Malay specialty food products will be carried out to evaluate the quality and suitability of products with local preferences.
COMMITMENT MEDIATES KNOWLEDGE SHARING BEHAVIOR ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR Conchita V Latupapua
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
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This study aims to determine the effect of Job Satisfaction, Compensation and Organizational Commitment on Turnover Intention (Study at PT Bank Danamon Indonesia Ambon Branch). Respondents in this study were Bank Danamon Ambon Branch employees with a sample of 34 respondents. This type of research is associative and the data source uses primary data. Data collection techniques using questionnaires through manual questionnaires. The collected data were then analyzed using SPSS software. The results showed that Job Satisfaction has a significant effect on Turnover Intention then Compensation has a significant effect on Turnover Intention. However, other findings state that Organizational Commitment has a significant effect on Turnover Intention. Then the limitations in this study were that the respondents who were involved were only employees of the Ambon Branch of Bank Danamon. For this reason, it is hoped that further research can add other variables and add respondents from other banks.
FINANCIAL TECHNOLOGY (FINTECH): ITS ROLE IN CHANGING PEOPLE'S MONEY MANAGEMENT BEHAVIOR Subur karyatun
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
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The Fintech phenomenon has significantly changed the way people manage and interact with their personal finances. The adoption of financial technology has influenced consumer behavior, risk management, access to financial services, and the financial stability of society as a whole. This research aims to investigate the impact and role of financial technology (Fintech) in changing people's money management patterns. This research uses a qualitative approach with descriptive methods. The research results show that the development of Financial Technology (Fintech) in Indonesia has a significant impact on people's financial management behavior and business transformation. The growth of Fintech, such as digital payments, online loans and digital investments, provides wider access to individuals and businesses. Digital investment apps increase financial literacy, while online loans provide opportunities for small entrepreneurs. Fintech is also influencing traditional businesses by integrating technology to increase efficiency. The use of Market Comparison in fintech provides better access to various investment options. However, regulatory and consumer protection challenges still need to be addressed. Overall, this research shows that Fintech is shaping the modern financial landscape and encouraging society's adaptation to technological changes in Indonesia.
IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS IN RETAIL SALES SYSTEM CONTROL OF COMPANIES Masnawaty Sangkala
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
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The media environment and the manner in which journalism disseminates news have changed as a result of technological advancement and the introduction of social media platforms. Disinformation and fake news have emerged as serious problems that could affect how the public receives information and the objectivity of journalists in this complex age of social media. In order to battle misinformation and preserve public trust, it is essential to uphold journalistic integrity, involve the public in a reporting strategy that prioritizes truth and justice, and prioritizes transparency and accountability.
THE APPLICATION OF DYNAMIC REGRESSION ANALYSIS MODELS IN DETERMINING FACTORS AFFECTING THE ECONOMIC GROWTH OF SMALL AND MEDIUM ENTERPRISES (SMES) IN PADANGSIDIMPUAN CITY USING THE ORDINARY LEAST SQUARE (OLS) METHOD Lilis Saryani; Hery Dia Anata Batubara; Rizaldy Khair
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
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Micro, Small and Medium Enterprises (MSMEs) are a very important economic sector in Indonesia, and also in Padangsidimpuan City. According to data from the Ministry of Cooperatives and Small and Medium Enterprises, in 2020, the number of MSMEs in Indonesia reached 64.2 million business units, with a contribution to Gross Domestic Product (GDP) of 60.34% and creating employment of 97.18 million people. However, despite its great potential, the MSME sector still faces various obstacles in developing its business, especially in increasing economic growth. One of these obstacles is the limited resources owned by MSMEs, both in terms of capital, labor, market access, technology, and so on. Padangsidimpuan City as one of the cities in North Sumatra Province has great potential in the development of MSMEs. One of the analytical methods that can be used to analyze the factors that influence the economic growth of MSMEs is the dynamic regression analysis model using the Ordinary Least Square (OLS) method. The urgency of the research is the increasing role of MSMEs as contributors to the economic growth of Indonesia and Padangsidimpuan City in particular. MSMEs are considered a strategic sector in economic development, especially in creating jobs and increasing the competitiveness of the national economy. However, MSMEs still experience obstacles in developing their businesses, especially in increasing economic growth. The purpose of this study is to analyze the factors that influence the economic growth of MSMEs in Padangsidimpuan City using the dynamic regression analysis model and the Ordinary Least Square (OLS) method. In addition, this study also aims to provide recommendations to the government and business actors in increasing the economic growth of MSMEs in Padangsidimpuan City.