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Contact Name
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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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. 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 2,386 Documents
ANALYSIS OF THE PROFIT SHARING SYSTEM IN BMT NU BUSINESS CAPITAL FINANCING PRODUCTS, TLOGOSARI BRANCH, BONDOWOSO REGENCY Feri Ubaidillah; Mohammad Alief Hidayatullah M.E
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
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Abstract

This research aims to analyze the profit sharing system in business capital financing products implemented by BMT Nu Tlogosari branch, Bondowoso Regency. The profit sharing system is a sharia financial principle that prioritizes the fair distribution of profits and risks between financial institutions and financing recipients. This research focuses on identifying the mechanism of the profit sharing system, and determining the ratio in BMT Nu business capital financing products for business actors and communities in the region.The research method used is a qualitative approach with data collection techniques through in-depth interviews with BMT Nu, In conclusion, analysis of the profit sharing system in the business capital financing product of BMT Nu Tlogosari branch, Bondowoso Regency, shows success in implementing sharia principles, encouraging local economic growth, and providing fair and sustainable financial alternatives.
THE EFFECT OF LIQUIDITY, LAVERAGE AND PROFITABILITY ON FIRM VALUE (Case Study on Sub-Sector Companies Food And Beverage Those Listed on the Indonesia Stock Exchange Period 2017-2021) Adhista Setyarini
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

This study’s aim is to analyze the effect of liquidity, leverage and profitability on firm value case studies on sub-sector companies food and beverage listed on the Indonesia Stock Exchange for the 2017-2021 period. The approach used in this study is a quantitative research approach (using data that can be measured on a numerical/numeric scale), using secondary data in the form of panel data (pooling data) that combines time series data and cross-sectional data in a period of time. In analyzing the data, researchers used a regression test with the help of an application eviews 9. The result of the study shows that liquidity has a positive and significant effect on firm value. Leverage has a positive and insignificant effect on firm value. Profitability has a positive and significant effect on firm value in sub-sector companies food and beverage listed on the Indonesia Stock Exchange for the 2017-2021 period
The effect of economic conditions, sanctions and modernization of administrative systems on motor vehicle taxpayer compliance at samsat south Medan Dapot Lumban Gaol; Agus Purwoko; Erika Revida
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
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Abstract

Taxpayer compliance is one of the measuring instruments for the success of motor vehicle tax revenues. This study aims to analyze the influence of economic conditions, tax sanctions and modernization of the tax administration system towards the compliance of motor vehicle taxpayers in Medan Selatan Samsat. The theory used in this study is Risk Opposing Theory (Risk Aversion Theory). The population in this study was all motor vehicle taxpayers registered at the Joint Office in Medan Selatan Samsat with a total of 271 samples. The sample determination technique is accidental sampling. This research is a type of quantitative research using primary data, data obtained by spreading questionnaires. The analysis technique used in this study is logistic regression by assessing the overall model (Overall Model Fit), the feasibility of the regression model (Goodness of Fit Test), Logistic Regression and Wald Test. The results showed that economic conditions and modernization of administrative systems had no significant effect on taxpayer compliance while sanctions had a significant effect on motor vehicle taxpayer compliance at Medan Selatan Samsat.
Influence of organizational learning, work-life balance, emotional exhaustion, and leadership style on patient safety culture among dental students Aneizza Danya Puteri Roberto; Dewi Sri Surya Wuisan
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
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The purpose of this research is to analyze and test: 1. whether: Organizational learning has a positive effect on Patient Safety Culture, 2. whether Work-life balance has a positive effect on Patient Safety Culture, 3. whether Emotional Exhaustion has a positive effect on Patient Safety Culture, 4. .Does Leadership Style have a positive effect on Patient Safety Culture. The survey method used in the research carried out was data collection using a questionnaire instrument. The target research population is all professional students at RSGM-P XYZ. The number of samples determined was 160 samples. The sampling technique was carried out using purposive sampling. The Partial Least Square-Structural Equation Modeling approach with the SmartPls program was used to analyze the data. The research results show that work-life balance does not have a positive effect on Patient Safety Culture. However, organizational learning, emotional exhaustion and leadership style have a positive effect on Patient Safety Culture.
DIGITAL PAYMENT TRANSFORMATION IN THE PHILIPPINES: FROM CASH TO GCASH Daniel Susilo; Carl C. G. Dizon
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
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Abstract

This study examines the progression of digital payment systems in the Philippines, with a particular focus on the shift from traditional cash transactions to the adoption of GCash. The introduction underscores the significance of digital financial transactions within the contemporary economy, specifically emphasising the distinctive circumstances of the Philippines. The theoretical foundation is based on the Diffusion of Innovations hypothesis, which places emphasis on the process by which new technologies are embraced within communities. The methodology encompasses a comprehensive examination of existing scholarly literature, governmental publications, and industry analyses pertaining to digital payment systems and specifically GCash. The results indicate a notable transition towards digital payment methods, with a particular emphasis on GCash. This shift may be attributed primarily to the rise in smartphone usage, government-led efforts, and the demand for contactless transactions in response to the COVID-19 pandemic. The ensuing discourse provides a more comprehensive analysis of the obstacles and prospects within the realm of digital payments, including the issue of the digital divide and the possibilities for enhancing financial inclusivity. The study's findings indicate that the digital payment transformation has significant ramifications for the economy of the Philippines. It suggests that ongoing efforts are necessary to establish an inclusive digital financial ecosystem. These endeavours would entail the resolution of infrastructural deficiencies, enhancement of digital literacy, and execution of pertinent policies. This research study aims to enhance the comprehension of the process of digital payment transformation in developing nations, with a specific focus on the Philippines. It offers valuable insights that can be utilised by policymakers, financial institutions, and fintech startups.
THE INFLUENCE OF THIRD PARTY FUNDING AND NON PERFORMING LOANS ON THE DISTRIBUTION OF INVESTMENT CREDIT FOR MSMEs IN AMBON CITY, 2017-2021 Restia Christianty; Roy Seleky; Hasmia Melati Arifin
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
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The purpose of this study was to determine whether there is an influence of service quality, facilities and location on visitor satisfaction at the Maimun Palace tourist attraction in Medan. The sample of this research was 78 visitors at Maimun Palace. The method used in this study is quantitative method with multiple linear regression analysis techniques. The data used are secondary data and primary data, hypothesis testing uses the coefficient of determination test (R²), Silmuta
Analysis of the influence of green intellectual capital on the sustainable performance advantage of catering SMEs in Batam city Yulfiswandi, Yulfiswandi; Alvin, Alvin
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
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Abstract

Over the course of time, the enterprise as a social institution, not only plays a role in promoting economic development, but also has a certain negative impact on the ecological environment and has an indispensable responsibility for the sustainable development of resources and the environment. If an enterprise fulfills its social responsibilities, and through technological innovation, it can not only reduce energy consumption, but also save resources, reduce enterprise production costs, and thereby enhance enterprise competitiveness. Moreover, the global challenges from COVID-19 directly impacted 82.9% of small, medium, and micro businesses. Therefore, this study will examine the impact of Sustainability Performance to increase product competitiveness. by using 3 aspects that influence Sustainability Performance, namely Green Human Capital, Green Structural Capital, and Green Relational Capital.
THE EFFECTIVENESS OF MANAGEMENT ABILITY ON AUDIT QUALITY AND TAX AVOIDANCE : A BIBLIOMETRIC ANALYSIS Famia Septa Dinda Alfia; Heru Tjaraka
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
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Abstract

Tax avoidance actions taken by companies can cause tax revenue by the state to be optimal. This will have an impact on the people because the proceeds from taxes are used to finance general government expenditures with the aim of making the people prosperous. The study uses determine the effectiveness of management abilitys on audit quality and tax avoidance. This is different from previous research because several previous studies only compared tax avoidance with company management without looking at the quality of the audit produced after tax avoidance and looking at the company's ability to manage costs and income. The present study employed data extracted from the Google Scholar database, with two main factors taken into account: (1) Google Scholar is the most commonly used database in bibliometric research; and (2) it provides more results and is more easily accessible than other websites, thus offering a wider coverage. The Google Scholar database was searched for academic articles published between 2019 and 2023 using the keywords Management Ability, Audit Quality, Tax Avoidance. Only the title, abstract, and keywords were searched. The VOSviewer 1.6.19 software was then used to perform bibliometric analysis on the gathered data. Keywords that could be opportunities for further research are reflected in the VOS Viewer density visualization. It can be seen that the words represented in faded green with a smaller size indicate that these terms have not been studied or carried out much research, such as the words significant effect, leverage, profitability, tax evasion, auditor, relationship, corporate tax avoidance, managerial ability.
ANALYSIS OF THE ELASTICITY OF DEMAND FOR PREMIUM RICE COMMODITY WITH SUSNAS DATA: A STUDY ON THE IMPACT OF VALUE-ADDED TAX ON PREMIUM RICE Vissia Dewi Haptari; Rahadi Nugroho; Ferdinand David Aritonang
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
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Abstract

This research aims to determine the elasticity of demand for premium rice, as a study related to the imposition of Value-Added Tax (VAT). The study utilizes provincial panel data for the years 2019 and 2020 processed from the 2019 and 2020 SUSENAS data. The results of the research prove that the demand for premium rice is elastic, with an elasticity of 3.19. When the government imposes taxes on premium rice, the demand will decrease by a larger percentage compared to the price increase. This should also be considered in establishing VAT tariff policies and tax revenue targets from premium rice.  
SUSTAINABLE HUMAN RESOURCE MANAGEMENT PRACTICES IN MICRO, SMALL AND MEDIUM ENTERPRISES Farida Farida
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
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Abstract

Sustainable human resource management is defined as a strategic approach in managing human resources that not only pays attention to economic aspects, but also social and environmental aspects. This research aims to explore and analyze the implementation of sustainable human resource management in Micro, Small and Medium Enterprises (MSMEs). This research uses a qualitative approach with descriptive methods. The research results show that the implementation of sustainable human resource management (HRM) practices in Micro, Small and Medium Enterprises (MSMEs) has a significant positive impact. MSMEs that have a high awareness of sustainability take concrete action in implementing HRM that focuses on environmental, social and employee welfare aspects. Completeness in HRM practices, such as recruitment based on sustainability values, sustainability-related training, and career planning that considers contributions to sustainability goals, makes a positive contribution in creating competitive advantage. With a good reputation in sustainability, the ability to attract and retain high-quality employees, and environmentally friendly product innovation, MSMEs have succeeded in achieving holistic business sustainability while providing a positive impact on the environment and society.