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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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THE IMPACT OF ENERGY ON GLOBAL GEOPOLITICS POST COVID-19 Kunkunrat Kunkunrat
Jurnal Ekonomi Vol. 10 No. 02 (2021): December, Jurnal Ekonomi
Publisher : SEAN Institute

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Abstract

Understanding the development of low-carbon energy systems and the end of today's fossil fuel-based systems is critical to predicting the future of global energy geopolitics. As renewable energy is a post-COVID-19 goal, geopolitical tensions between fossil fuel producing countries have been exposed. This research examines the impact of the Covid-19 pandemic on the energy sector and how these changes affect global geopolitical dynamics. This research uses a qualitative approach with descriptive methods. The research results show that the COVID-19 pandemic has been a significant trigger in accelerating the energy transition towards renewable energy sources. The impact involves a shift in global dependence on fossil fuels, with producing countries facing declining influence while countries innovative in renewable technologies gain geopolitical advantage. International collaboration on renewable energy is proving crucial in accelerating global adoption, while decreasing global dependence on fossil fuel supplies is changing geopolitical power dynamics. Increasing energy independence, while bringing opportunities, also raises technical challenges that need to be overcome.
TECHNOLOGY AND GEOPOLITICS: A CHALLENGE IN THE DIGITAL AGE Kunkunrat Kunkunrat
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

Along with rapid advances in technology, shifts in geopolitical paradigms have occurred, giving rise to new challenges that need to be understood and overcome. ICT has shaped and influenced the dynamics of foreign policy, national security and international relations between countries. This research aims to investigate the impact of the integration of information and communication technology (ICT) on geopolitics in the digital era. The research methodology is descriptive qualitative which includes literature analysis, case studies, and interviews with geopolitical experts and related stakeholders. The results of this research highlight the complexity of the impact of technology in global geopolitics. The findings show that technological advances not only provide opportunities for economic progress and digital diplomacy, but also pose serious challenges, such as the threat of cyber attacks and the risk of proliferation of weapons of mass destruction. This research emphasizes the need for rapid response and international cooperation in developing effective regulatory frameworks to manage risks and ensure ethical use of technology. In conclusion, a deep understanding of the geopolitical impact of technology is key to designing relevant and proactive policies in maintaining global security and stability in this digital era.
THE INFLUENCE OF AUDIT PROFESSIONAL SKEPTISM, ROLE STRESS, AUDITOR ETHICS ON AUDIT QUALITY IN THE NEW NORMAL PERIOD Aji Pandu Widayat; Arni Karina; Kumba Digdowiseiso
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

his research aims to determine the influence of audit professional skepticism, role stress, auditor ethics on audit quality during the new normal period. The sample in this study was 39 auditors who were respondents who were still actively working as auditors in the East Jakarta region. This research uses primary data with data collection methods through questionnaires distributed to 39 respondents. The data analysis technique uses inferential analysis with multiple linear regression and uses the Statistical Product and Service Solution (SPSS) version 23.0 program. This research is expected to provide empirical evidence regarding the influence of audit professional skepticism, role stress, auditor ethics on audit quality during the pandemic, so in essence this research is expected to provide input for auditors to be more professional in carrying out their role as information providers so that they remain maintaining good audit quality during the pandemic so that clients can still make decisions to achieve client goals. The results of multiple linear regression analysis show that the variables of audit professional skepticism, role stress, auditor ethics have a positive effect on audit quality during the new normal period. Thus, it can be concluded that the variables of audit professional skepticism, role stress, auditor ethics influence audit quality in the new era together.
THE INFLUENCE OF ECONOMIC GROWTH, REGIONAL ORIGINAL INCOME (PAD) AND GENERAL ALLOCATION FUNDS (DAU) ON CAPITAL EXPENDITURE BUDGET ALLOCATION (Case Study in Districts and Cities in North Sumatra Province 2015-2017) Desi Vuspa Andriani Hasibuan; Arni Karina; Kumba Digdowiseiso
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

This research aims to analyze whether Economic Growth, Regional Original Income (PAD) and General Allocation Funds (DAU) have a positive effect on Capital Expenditures in Regencies and Cities of North Sumatra Province. Research contributions can provide information about the importance of optimizing local potential in regions to improve the quality of public services and the concept of decentralization can be realized so that regional governments do not continue to depend on the central government. The results of this research show that Economic Growth partially has a negative and insignificant effect on Capital Expenditures, while Regional Original Income (PAD) and General Allocation Funds (DAU) partially have a positive and significant effect on Capital Expenditures. Simultaneously Economic Growth, Regional Original Income and General Allocation Funds have a positive and significant effect on Capital Expenditures.
THE INFLUENCE OF EXTERNAL PRESSURE, FINANCIAL STABILITY AND FINANCIAL TARGET ON FRAUDULENT FINANCIAL REPORTING (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX 2016-2020) Dinda Tri Novianty Divian; Arni Karina; Kumba Digdowiseiso
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

This research aims to obtain empirical evidence on the influence of external pressure, financial stability and financial targets on fraudulent financial reporting in consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange via the websitewww.idx.co.idduring the 2016-2020 period. The samples in this research were 14 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020 which were selected using a purposive sampling method. The type of data used in this research is secondary data. Data collection techniques and tools in this research use documentation and literature study methods. Meanwhile, the data analysis method used is multiple linear regression analysis. The results obtained in this research indicate that external pressure and financial targets have a significant negative effect on financial statement fraud. Meanwhile, financial stability does not have a significant effect on fraudulent financial statements.
ANALYSIS OF INTERNAL CONTROL ON PREMIUM RECEIVABLES AT PT ASURANSI JASARAHARJA PUTERA BRANCH JAKARTA TB. SIMATUPANG Miyana Oktaviani; Arni Karina; Kumba Digdowiseiso
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

This research aims to analyze the internal control over premium receivables at PT Asuransi Jasaraharja Putera Jakarta TB Simatupang Branch. This type of research is qualitative descriptive case study research. Based on the results of research conducted by the author, it can be concluded that internal control over receivables premiums is adequate because the receivables control environment is adequate in terms of SOPs and their implementation in current conditions, the results of collections are directly channeled to the accounting department because payments are via bank/transfer. In control activities, writing off receivables is carried out so that receivables do not become a burden on the company, evidence of collection is also secured to prevent fraud. Supervision and monitoring have been running well because there is an evaluation of the implementation of billing and an analysis of the age of receivables that are due soon. Lastly, information and communication runs well because the marketing department always provides the latest information regarding insureds who have just collaborated.
IMPLEMENTATION OF ISLAMIC ENTREPRENEURSHIP IN BUILDING BUSINESS VENTURES IN PESANTREN SIDOGIRI Miswatun hasanah; Nurul Huda
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

Economic activity in Islam (Islamic Entrepreneurship) is an integral part of the conception of the balance of life between the world and the hereafter. As a consequence of this concept, an Islamic entrepreneur will strive to earn the pleasure of Allah by not only aiming to increase wealth, but prioritising mutual benefit and benefit. In the implementative realm, islamic entrepreneurship wil prioritise the comfort of others and not harm each other in order to achieve the concept of life balance as intended by Allah SWT. This article aims to describe the application of islamic entrepreneurship in Sidogiri Islamic Boarding School by examining the values that underlie the pesantren in estabilishing and managing various Islamic Boarding School-owned enterpirses such as Kopontren Basmalah, Bait al-Mal Wa al-Tamwil (BMT) and Santri Mineral Water. The results of this study indicate that all Sidogiri Islamic Boarding School-owned enterprises have practised the principles of islamic entrepreneurship such as hard work in the name of Allah, providing benefits for individuals with good.
THE INFLUENCE OF INDEPENDENCE, PROFESSIONAL SKEPTISM AND PROFESSIONAL ETHICS ON AUDITOR PERFORMANCE (Empirical Study at a Public Accounting Firm in South Jakarta) Melisa Nurbeti; Arni Karina; Kumba Digdowiseiso
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

The aim of this research is to determine the influence of independence, professional skepticism and professional ethics on the performance of auditors at Public Accounting Firms in the South Jakarta Region. The analytical method in this research uses the convenience sampling method. The data obtained was primary data by distributing questionnaires. The data analysis method used is statistical analysis in the form of multiple linear regression tests. Data was processed using SPSS version 26.0. Respondents in this study are auditors who work at Public Accounting Firms (KAP) which are registered in the directory of Public Accounting Firms in the South Jakarta area based on records of the Indonesian Institute of Public Accountants (IAPI), the sample in this study was 124 respondents. The analytical method in this research uses the convenience sampling method. The data obtained was primary data by distributing questionnaires. The data analysis method used is statistical analysis in the form of multiple linear regression tests. Data was processed using SPSS version 26.0. The results of this research show that independence, professional skepticism and professional ethics influence auditor performance. The results of the partial test (t-test) show that all have a significant positive effect on auditor performance. Based on the results of the multiple linear regression test, it was found that the most dominant variable was the professional ethics variable.
ANALYSIS OF DETERMINING INPATIENT RATES AND THEIR RELATIONSHIP TO MINIMUM SERVICE STANDARDS (SPM) IN REGIONAL GENERAL HOSPITALS (Case Study at Budhi Asih Regional Hospital) Mirza Kusumawati; Arni Karina; Kumba Digdowiseiso
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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The aim of this research is to analyze the difference in the basic price applied by Budhi Asih Regional Hospital with the basic price produced using Activity Based Costing and analyze the minimum service standards at the hospital. The method used in this research is a qualitative method. The data used from the hospital only includes data for 2018. The benefit of this research is to increase knowledge and insight regarding the comparative application of inpatient rates at Budhi Asih Regional Hospital with Activity Based Costing and its relation to Minimum Service Standards for hospital inpatient care in determining inpatient rates. For hospitals, it is hoped that this research can provide an alternative way to calculate inpatient service rates using Activity Based Costing. The results of this study show that the rates for inpatient services using Activity Based Costing when compared with the rates at Budhi Asih Regional Hospital provide smaller results. The minimum hospital service standards illustrate that the ideal indicators are in calculating BTO, TOI, GDR, and NDR. Meanwhile, the non-ideal indicators are in the Av.LOS and BOR calculations.
ANALYSIS OF THE APPLICATION OF ISAK 35 IN THE FINANCIAL STATEMENTS OF THE DOMPET DHUAFA FOUNDATION (Case Study of the Dompet Dhuafa Foundation) Ratna Mutiara Andhani; Arni Karina; Kumba Digdowiseiso
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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The aim of this research is to analyze the application of ISAK 35 to the financial reports of the Dompet Dhuafa Foundation for the 2020 financial year. The research method used is a qualitative descriptive method. This research data is data obtained directly by the research object consisting of financial reports for September, October, November 2020. It is hoped that this research can be a reference for other research related to ISAK 35 considering that the majority of research conducted previously discussed PSAK 45. And it can be used as input and consideration for the management of the wallet dhuafa foundation in implementing ISAK 35 for financial reporting. Based on the research results, it shows that the Dompet Dhuafa Foundation's financial reports have implemented PSAK 109, namely regarding Accounting for Zakat and Infaq or Alms, while ISAK 35 has not been fully implemented. Thus, the format, account names and recognition, measurement, presentation and disclosure in the financial reports of the Dompet Dhuafa Foundation are said to be not in accordance with ISAK 35.

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