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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 2,386 Documents
Internal control of expenditure cycle PT DEF parts procurement Myla Galuh Saumi; Tubagus Muhamad Yusuf Khudri
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

This research aims to provide information to PT DEF regarding the results of the evaluation of internal control of spare parts procurement in accordance with the internal control framework published by COSO in 2013. PT DEF is a manufacturing company that has been established since 1993. The company has a spare parts inventory value which continues to increase by 12% every year from 2018 to 2023. This research is qualitative in nature using data collection methods of direct interviews with related parties, documentation studies, and direct observation of the expenditure cycle for spare parts procurement at PT DEF. The interviews used in this research were based on the Green Book internal control assessment which was adapted from the internal control framework published by COSO (2013) and interviews regarding the expenditure cycle and Fraud Triangle Theory were taken from the book by Romney and Steinbart (2021 ). From the results of the analysis and discussion of this research, it is concluded that internal control of spare parts procurement at PT DEF is not yet effective in the five components of the internal control framework published by COSO (2013), namely control environment, risk assessment, control activities, information and communication, and supervision activities. This causes many purchased spare parts to go unused and pile up in the company's warehouse. PT DEF requires activities to improve the expenditure cycle for spare parts procurement so that spare parts procurement activities run effectively.
THE INFLUENCE OF DISCIPLINE ON THE PERFORMANCE OF MAKASSAR CITY REGIONAL REVENUE AGENCY EMPLOYEES Sudarmi, Sudarmi; Ranteta’dung , Rilfan Kasi’; Syam, Jumiati; Yasni, Yasni; Tobeoto , Kristison
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

The aim of this research is to determine how discipline influences employee performance at the Makassar City Regional Revenue Agency. This type of research is quantitative, with a total sample of 35 employees in the advertising sector of the Regional Revenue Agency of Makassar City. The data collection techniques used in this research were observation, interviews and questionnaires. The method used is simple linear regression analysis with the help of SPSS 16. The results of this research show that the t test (partial) for the Discipline variable (X) produces a probability value (sig) = 0.000 < 0.05, so discipline has a positive and significant interaction with Employee performance (Y) at the Makassar City Regional Revenue Agency, with a regression coefficient value of 0.484 and a probability value (sig) of 0.000. And R Square is 0.962 or 96.2%, which means that the performance of employees at the Makassar City Regional Revenue Agency is influenced by discipline.
MODEL AN IMPROVEMENT OF MANAGEMENT PROFIT MANUFACTURING COMPANIES Rifky Budi Setiawan
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

This study aims to determine whether Inventory management, Company Size, and Leverage jointly affect Earnings Management in manufacturing companies listed on the IDX, both partially and simultaneously. The data from this study were obtained from the financial statements of manufacturing companies listed on the IDX. The sample of this study was 30 manufacturing companies listed on the IDX and data from 2013 - 2017. Sample determination using purposive sampling method. The type of data used is secondary data with media in the form of audited financial statements of manufacturing companies listed on the IDX. The results showed that Inventory management and leverage have no significant effect on earnings management in manufacturing companies listed on the IDX. Company size has a significant effect on earnings management in manufacturing companies listed on the IDX. Inventory management, company size, and leverage together have a significant effect on earnings management in manufacturing companies listed on the IDX.
AN IMPROVING EMPLOYEE PERFORMANCE AND PRODUCTIVITY WITH THE GOOD CHOICE GOOD PLACE METHOD Aminuddin Aminuddin
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

An Employee Performance important role for the achievement of a company's performance. There are two factors that can affect employee performance, namely motivation and ability factors. Factors that originate from within the individual are called motivation and factors that originate from the skills of employees are called abilities. This study aims to examine the effect of motivation and ability on employee performance. This study uses three scales, namely the motivation and ability scale, and the employee performance scale. This research involved 50 company employees. The collected data is then processed using the multiple regression analysis method. Based on the hypothesis, it can be concluded that motivation and ability can be used as predictors for predicting employee performance. The implication of the research is expected that the management can meet the personal needs of employees through increasing the factors that affect employee performance, developing work motivation through relevant development programs, and can consider employee motivation and ability as an indicator in the recruitment of new employees and employee promotions.
THE IMPORTANCE OF SOFT SKILLS DEVELOPMENT IN HUMAN RESOURCE MANAGEMENT Rio Mattajang
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

Soft skills, which include interpersonal skills, effective communication, leadership, and teamwork, play a crucial role in improving individual and organizational performance as a whole. Soft skills, which include interpersonal skills, effective communication, leadership, and teamwork, play a crucial role in improving individual and organizational performance as a whole. This research uses a qualitative approach with descriptive methods. The research results show that soft skills, such as communication skills, teamwork, creativity, adaptability and work ethic, have a crucial role in the world of work. Soft skills are not only an individual's innate character, but can also be learned through social interaction and self-awareness. The importance of developing soft skills is increasingly felt in human resource management in the era of workplace transformation. The direct impact of developing soft skills includes increased productivity, customer satisfaction, and constructive conflict management. The soft skills development strategy in HRM involves a holistic approach, from redesigning job descriptions to implementing psychometric tests. Behavioral interviews, skill development programs, and a culture of continuous learning are key in creating an environment where individuals continue to thrive. Overall, the integration of soft skills in HRM strategy is an important step to ensure a balance between technical skills and human skills in dealing with the complexity and dynamics of the modern workplace.
Does education and skills affect productivity? (study on Pontianak Pelindo) Damayanti, Fera; Bintoro Bagus Purmono; Fahmi, Fitri Fadilah; Qisthi Ardhi
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

This study aims to determine the effect of education and skills on employee work productivity. The data was obtained in the form of primary data and secondary data. Questionnaires were distributed to one of the state-owned companies in Pontianak, namely PT Pelabuhan Indonesia (Persero) Regional 2 Pontianak. The number of samples used in the study was 51 respondents. Data collection techniques were used by distributing questionnaires and processed using SPSS 25 Statistics. This study uses a quantitative descriptive method and uses multiple linear regression analysis. This research also uses data quality tests, classical assumption tests, and hypothesis tests in the form of t-test, F test, and coefficient of determination (R2). The results show that education does not affect employee work productivity. While skills affect employee work productivity
WHAT DRIVE THE AUDITOR PERFORMANCE AT PUBLIC ACCOUNTING FIRMS IN BALI Ni Nyoman Ayu Suryandari; Anak Agung Putu Gede Bagus Arie Susandya
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
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Abstract

This study aims to examine and obtain empirical evidence of the influence of competence, integrity, professionalism, auditor ethics and due professional care on auditor performance in public accounting firms in Bali. The population in this study are all auditors at Public Accounting Firm in Bali who are still active. The sample in this study were 102 respondents at 18 Public Accounting Firms in Bali. The analysis technique used is multiple linear regression analysis. The results of the study show that competence, integrity, professionalism, and auditor ethics have a positive effect on auditor performance, while due professional care has no effect on auditor performance
The influence of the number of tourists, total tourism revenue and renewable energy consumption on economic growth Wahyuningsih, Eliya Dwi; Purnomo, Prisca Patricia
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

The tourism sector is one of the potentials that supports economic growth in ASEAN countries. At the same time, the tourism sector is spearheading the realization of sustainable development by utilizing environmentally friendly energy. The reorientation of development towards green growth is triggering a transformation in all state development policies. This makes it possible to attract more tourists. The aim of this research is to analyze the relationship between economic growth, tourism and renewable energy in maritime countries in ASEAN. The data used is 2013-2020 using the panel data analysis method. The research results show that tourism, which is proxied in the number of foreign tourists and the number of foreign tourist receipts, has a positive and significant effect on economic growth. The same thing was also found in the influence of renewable energy consumption on economic growth. The suggestions that can be conveyed are that the leaders of ASEAN countries continue to strive to increase existing tourism potential and increase investment cooperation for both tourism development and renewable energy.
Influence of digital marketing, word of mouth, and price perceptions on purchasing decisions product uses home credit Makatita, Ilham Ramadhana; Supriyono, Supriyono
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

This research was conducted to know the influence of digital marketing, word of mouth, and price perceptions on product purchasing decisions using Home Credit. This research uses a population of Home Credit consumers, while the sampling technique used is purposive sampling. The number of samples in this research was 112 consumers. The technique used in data collection is a questionnaire. Data from the results of distributing questionnaires was processed using Partial Least Square (PLS). The results obtained in this research are that digital marketing contributes to the decision to purchase products using Home Credit, word of mouth contributes to the decision to purchase products using Home Credit, and price perception contributes to the decision to purchase products using Home Credit.
The effect of brand image and brand awareness on purchasing decisions of pizza hut, Lippo Cikarang mall branch Zed, Etty Zuliawati; Tri Mulyani Kartini; Andrianto Prasetya Nugroho
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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This study aims to analyse the effect of brand image and brand awareness partially and simultaneously on purchasing decisions (y) of Pizza Hut consumers, Lippo Cikarang Branch. The sample in this study were 105 consumers who had purchased Pizza Hut products in Cikarang city at least in the last year. The sampling method used is purposive sampling method. The data analysis method used is multiple linear regression analysis and classical assumption test with the help of the SPSS 16.0 for windows programme. The results showed that simultaneously (F test) purchasing decisions can be influenced by all independent variables and partially showed that only the Brand Awarness variable (X2) had an effect on purchasing decisions (y) while the brand image variable (X1) had no effect. The Brand Awarness variable (X2) has a significance level of 0.000 while the brand image variable has no significant effect on purchasing decisions (y) because it is seen from the sig t level which is 0.090 greater than 0.05. With a coefficient of determination R Square (R2) of 30.9%, which means that the purchasing decision variable (y) can be influenced by the two independent variables while the remaining 69.1% is explained by other factors not explained in this study. Pizza Hut management is advised to continue to update the quality of the company's image and brand image in order to form a positive perception in the eyes of customers, so that it can help maintain the company's image and be able to increase sales.