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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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ANALYSIS OF FINANCIAL ACCOUNTABILITY IN THE FINANCE WORK UNIT (SATKER) OF POLRI HEADQUARTERS (Case Study at the Financial Center / PUSKEU Police Headquarters in accordance with PERKAP No. 22 of 2011) Sekar Nurtilawah; 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 Financial Sector Work Unit is one of the accounting entities under the Police Agency which is obliged to carry out accounting and accountability reports in order to realize the effective, efficient, transparent and accountable implementation of the duties of the National Police of the Republic of Indonesia. The aim of the research is to find out whether the implementation of the financial management of the National Police Public Health Unit's financial management unit is running well in accordance with Perkap No. 22 of 2011 in Chapter II Article 4. The contribution of this research is to provide knowledge regarding financial accountability in the work unit (SATKER) in the financial sector of POLRI Headquarters regarding PERKAP No. 22 of 2011. It is hoped that it can enrich academic documents which are useful as complementary information for further research. The research method used is qualitative descriptive research. The results of the research concluded that financial accountability had been carried out well or in accordance and the Accounting Policy implemented was in accordance with Minister of Finance Regulation Number 225 /PMK.05/2016 and the Polri Public Health Center Accountability Report was in accordance with PERKAP No. 22 of 2011.
THE EFFECT OF OPERATING CASH FLOW AND DIVIDEND POLICY ON STOCK RETURNS (Empirical Study on Kompas 100 Index Companies 2019-2021) A. Asrorudin; Didik Setiawan; Edi Muhamad Hidayat; Iin Rosini
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

This research aims to determine the influence of Operating Cash Flow, Dividend Policy, and Stock Returns in companies listed on Kompas 100 in 2019-2021. This type of research is quantitative using panel data obtained from the Indonesia Stock Exchange (BEI). The research was conducted on compass index companies 100. The data sampling technique used purposive sampling, the research samples were 16 companies with observations for 3 years 2019-2021. The results of this research are in line with signaling theory, the smaller the size of a company is considered to provide more reliable data for investors to determine share purchase decisions. The results of this research are consistent with research which shows that it has no effect on stock returns. From the test results it can be concluded that Operating Cash Flow, Dividend Policy, and simultaneously influence Stock Returns. From the test results it can be seen that the Operating Cash Flow variable has a partial effect on Stock Returns. From the test results it can be seen that the Dividend Policy variable partially has no effect on Stock Returns
INFLUENCE OF PROFITABILITY, EXTERNAL PRESSURES AND COMPANY MEASURES AGAINST FRAUD FINANCIAL STATEMENTS (Empirical Study on Manufacturing Companies in Indonesian Stock Exchange 2016-2020) Silvia Oktaviani; Arni Karina; Kumba Digdowiseiso
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

This research was conducted to obtain evidence empirical about factors Which influence Fraud Report Finance. Factors those analyzed in this research are Profitability which is proxied by Roa, External Pressure which is proxied by Leverage, and Company Size which is proxied by Size. Population on study this is a company manufacture Which registered on Indonesian Stock Exchange (BEI) 2016 to 2020. Method collection data Which used in this research, namely the method purposive sampling with amount sample that obtained as much 40 company. Data analysis method in research This use method analysis regression logistics (Logistic Regression). Results on study This disclose that the percentage of Profitability and Company Size influences Financial Report Fraud with a significance value of 0.000 and 0.044. Meanwhile Pressure External No influential to Fraud Report Finance, with mark significance as big as 0.251.
COMPARATIVE ANALYSIS OF E-SYSTEM EFFECTIVENESS IN TAX REVENUE BEFORE AND DURING THE COVID-19 PANDEMIC (Case Study of KPP Pratama Jakarta Kebayoran Baru I) Pinski Aulia Pradityani; Arni Karina; Kumba Digdowiseiso
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

This observation was designed to examine the comparison of the effectiveness of the E-System before and during the Covid 19 pandemic on tax revenues at KPP Kebayoran Baru I. The COVID-19 pandemic has had a broad impact on various sectors, as well as tax revenues in Indonesia. During the Covid-19 pandemic, social restrictions were enforced and people were required to comply with health protocols. In the midst of the Covid-19 pandemic situation, taxpayers must continue to carry out their tax obligations. This study used descriptive qualitative method. The data used in this observation is secondary data from KPP Kebayoran Baru I. The object of this research is KPP Kebayoran Baru I which is located in South Jakarta City. The researcher conducted an internship to obtain the required data, such as E-Registration, E-Filling, E-Billing data at KPP Kebayoran Baru I. The results of the research showed that there was an increase in NPWP registration and an increase in tax revenue. This proves that E-Registration and E-Billing are effective, so there is an increase. This increase in NPWP registration occurred due to the need for work requirements. And tax revenues increased because economic conditions during the Covid-19 pandemic were still stable. However, the other thing is that E-Filling is still not effective due to the limitations of the system used.
THE INFLUENCE OF PROFITABILITY, SOLVENCY AND AUDIT OPINION ON AUDIT DELAY IN COAL SUB-SECTOR COMPANIES LISTED ON THE BEI FOR THE 2018-2020 PERIOD Siti Helviah Nur Ainun; Arni Karina; Kumba Digdowiseiso
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

This research aims to analyze whether profitability, solvency and audit opinion have an effect on audit delay in coal sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sample population used in this research is coal sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling method used was purposive sampling and a sample of 17 companies was obtained. The data used is secondary data, namely company financial reports and audit reports listed on the Indonesia Stock Exchange in 2018-2020. In order to prove the hypothesis, multiple regression testing was carried out starting with panel data regression. The results of this research show that profitability has a partial effect on audit delay, solvency has no partial effect on audit delay, and audit opinion has no partial effect on audit delay, so it can be concluded that simultaneously the variables solvency and audit opinion have no effect on audit delay. and profitability has a partial effect on audit delay in coal companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2020 period.
ANALYSIS OF CORPORATE GOVERNANCE IN PREDICTING THE PERFORMANCE OF LQ45 COMPANIES Frandy Melvin Walean; Fanny Soewignyo
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

The aim of the research is to analyze the predictive ability of corporate governance on company performance. The research uses a sample of companies listed on the Indonesia Stock Exchange and listed consistently in the LQ 45 index from 2019 to 2021. Five hypotheses are tested using multiple regression analysis. The results of this research show that the greater the number of members of the board of directors, the higher the level of profitability as measured using the company's return on equity. Second, the greater the proportion of independent commissioners on the board of commissioners, the worse the company's performance as measured using return on equity. The results of this research show that a large number of directors has a positive impact on increasing the profitability of LQ45 Company. On the other hand, it was found that the greater number of independent commissioners on the board of commissioners had a negative impact on the company's level of profitability. These results can be of concern to the board of commissioners to pay attention to their role as commissioners. For regulators, determining the number of independent commissioners must be reconsidered if they cannot make a positive contribution to improving the company's performance.
THE INFLUENCE OF ACCOUNTABILITY, TRANSPARENCY, AND COMPLIANCE IN VILLAGE FUND MANAGEMENT REGULATIONS ON THE PERFORMANCE OF THE NEIGHBORHOOD EMPOWERMENT INSTITUTION (LPMK) IN BENGKULU CITY Fathiar Rizki Andiga; Nila Aprilia
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

Research on the impact of accountability, transparency, and policy compliance on the performance of Neighborhood Consultative Bodies (LPMK) in Bengkulu City is limited. This study employs a quantitative census approach using questionnaires for data collection and SPSS software for analysis. Results confirm the validity of the research instruments. Findings reveal that while accountability and transparency affect LPMK performance, policy compliance does not.
FACTORS THAT INFLUENCE THE USE OF ACCOUNTING INFORMATION IN MICRO, SMALL, AND MEDIUM ENTERPRISES khansa sumayah; Nila Aprila
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

The purpose of this research is to find out factors that can influence the use of accounting information in MSMEs. Using quantitative research methods by testing hypotheses and analyzing data using SPSS 29. Using primary data in the form of a Likert scale questionnaire, which was conducted on MSMEs in Bengkulu City with a sample of 98 MSMEs. Where the research results show that the perceptions of MSME actors about accounting, business scale and work motivation influence the use of accounting information. Meanwhile, accounting knowledge and business experience have no effect on the use of accounting information.
The influence of accountability, transparency, and compliance in village fund management regulations on the performance of the neighborhood empowerment institution (LPMK) in Bengkulu city Rizki Andiga, Fathiar; Nila Aprilia
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

Research on the impact of accountability, transparency, and policy compliance on the performance of Neighborhood Consultative Bodies (LPMK) in Bengkulu City is limited. This study employs a quantitative census approach using questionnaires for data collection and SPSS software for analysis. Results confirm the validity of the research instruments. Findings reveal that while accountability and transparency affect LPMK performance, policy compliance does not.
SUCCESSION PLANNING AND SUCCESOR COMPETENCIES IN THE PORT BOARDING AND UNLOADING FAMILY BUSINESS Wanda Gema Prasadio Akbar Hidayat; Mohammad Annas; Cynthia Sari Dewi
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

This study examines succession planning and the competence of successors in the loading and unloading port family business, namely PT Samudera Krida Utama. Its original founder, who has been in charge for ten years, is still in charge of PT Samudera Krida Utama. There have been problems in the last three years. The main factor in this problem is the lack of optimal succession planning and successor competency. This research uses the perspective of Bradley and Burrough's succession planning process theory, which focuses on the factors that influence the succession planning process. This study uses qualitative research methods. Field research involved 15 informants, all family members. The results of this research show that the succession planning and competency of successors that are currently running are not optimal, and the succession planning and competency of successors that should be owned and implemented prepare succession planning and competency. This study also presents new theoretical findings, namely that the basic competencies that a successor must have are communication quality, expertise in finance, marketing, technical skills, decision-making ability, level of education, and interpersonal skills. This result was found by elaborating on the theories of Bradley, Burrough, and Fishman. Next, PT Samudera Krida Utama must concentrate on capabilities, experience outside the company, experience inside the company, and level of education when implementing succession planning. This finding combines with two theories by Bradley, Burrough, and Chrisman et al. If this is done jointly and optimally, the succession planning and competency of PT Samudera Krida Utama's successors will run smoothly, and the company will continue to develop.

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