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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 2,386 Documents
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The Influence of Prudence and Financial Distress on Tax Avoidance in Food and Beverage Sub-Sector Manufacturing Companies in Indonesia Yoan Yohana Tallane; Nelcie Valensya Mussa; Sara Monica Tarigan
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

The growth in state revenues which is expected to be contributed from the taxation sector, which is the largest source of income for Indonesia in 2020-2022, indirectly shows the increasing dependence of the Indonesian economy on revenues originating from this sector for the implementation of national development. However, this has not been balanced with citizens' awareness of paying taxes. For companies, tax is seen as a burden that will reduce net profit, so companies tend to practice tax avoidance to reduce the size of their tax burden. The practice of tax avoidance can be carried out by using management policies in the practice of prudence, where in this principle, the company practices the principle of prudence by delaying income and accelerating the recognition of expenses, resulting in lower net profits. The condition of manufacturing companies in the food and beverage sub-sector in 2020-2022 which was affected by Covid-19 with a decline in sales is one of the early indications of financial distress, which can encourage companies to carry out tax avoidance practices in order to reduce the tax burden that must be paid. Therefore, this research examines the influence of the relationship between prudence and financial distress on tax avoidance in manufacturing companies in the food and beverage sub-sector.
Evaluation of internal control in supporting the sales accounting information system of PT. Trans Retail Indonesia Buah Batu Transmart branch Muhtarudin, Muhtarudin; Nurhayati Pertiwi
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

The evaluation of internal controls over the sales accounting information system is a highly important process to ensure that a company's operations run efficiently, accurately, and securely, especially when involved in the retail and sales business. This research aims to evaluate the impact of using the Sales Accounting Information System on internal sales controls. The study seeks to assess the extent to which the implementation of this information system affects the effectiveness of internal controls in the sales context. The research method employed is qualitative descriptive research, which can provide in-depth insights into internal controls within the sales accounting information system and serve as a strong foundation for necessary improvement recommendations. Data is collected through qualitative data collection techniques, including interviews with personnel involved in the sales accounting information system and auditors, as well as the collection of data from internal documentation such as policies, procedures, internal reports, or internal control records. Positive outcomes from the evaluation of internal controls over the sales accounting information system can offer various benefits to the company and relevant stakeholders. Some potential positive outcomes that may arise from this research include Improved Operational Efficiency, Enhanced Financial Information Reliability, Enhanced Stakeholder Trust, Prevention of Fraud and Risks, Legal Compliance, Cost Efficiency, Positive Company Reputation: Building a positive company reputation. These positive outcomes underscore the importance of evaluating internal controls within the sales accounting information system for the overall success and integrity of the business operations.
The influence of the environment, business capital and creativity of marketing strategies in increasing the competitiveness of UMKM in Bengkayang city Manggu, Blasius; Sabinus Beni; Silvester, Silvester; Kusnanto, Kusnanto
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

The innovation of an MSME is of course to adapt in a dynamic environment, MSMEs are required to be able to create new assessments, new ideas and offer innovative products. To run an MSME, capital is one of the important supporting factors that is absolutely necessary to run a business. Sources of capital can be obtained from own capital, government assistance, financial institutions, both banks and non-bank financial institutions. Every MSME that competes in an industrial environment has the desire to be superior to its competitors. MSMEs MSMEs that have competence in the fields of marketing, products, innovation can be used as a source to achieve competitive advantage. Competitive advantage can be interpreted as a benefit strategy from MSMEs collaborating to create competitive advantages, so that they can dominate in new markets and markets. The aim of this research is to find out whether there is an environmental influence on the competitiveness of MSMEs, whether capital factors can influence the competitiveness of MSMEs, whether marketing strategy creativity can influence the competitiveness of MSMEs. The first stage in this research is identifying problems, related to environmental warfare, business capital and MSME marketing creativity. The aim of the research is to identify aspects that are closely related to problems in the environment, marketing capital and creativity, literature study, literature review both journals and texts book, data processing, feasibility study regarding aspects of the role of the environment, capital and marketing creativity, analysis, extent of data processing results research, make conclusions, based on research results and make suggestions. The output of this research is articles published in accredited national journals. This type of research is descriptive quantitative, validity and reliability tests to measure concepts, classical assumption tests to test data so that it meets the Best Linear Unbiased Estimator (BLUE) criteria so that it can produce a valid estimator
An empirical examination of factors affecting consumer repurchase intention in department store’s online channel (post Covid-19) Nugroho, Andrianto Prasetya; Etty Zuliawati Zed; Tri Mulyani Kartini
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 study factors affecting consumer repurchase intention in department store’s online channels. The study covers respondents from Jabodetabek area in Indonesia who have carried out transactions through the department store’s online channel and follow their social media. We chose the Matahari department store because it is the largest department store in Indonesia. Based on the theory of repurchase intention, we consider and identify the nexus between e-service quality, social media engagement, privacy concerns, and e-promotion. Data were collected from 100 samples. Multiple regression is used in this study's analysis to evaluate the hypothesis of each independent variable's effect on the dependent variable. The statistical program SPSS was utilized to help with the testing and analysis of the data gathered from survey responses. The findings show that e-service quality, social media engagement, privacy concerns, and e-promotion have a positive impact on repurchase intention
The influence of motivation, work discipline and rotation on the performance of micro credit marketers at bank BRI Singaraja Wayan Agus Parta Sumarta; I Nengah Suarmanayasa; Ni Made Suci
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

The purpose of this study is to ascertain how two or more factors interact. The research location is Bank BRI Singaraja. The subjects in this research were micro credit marketers at Bank BRI Singaraja. The object of this research is motivation, work discipline, rotation on performance. Purposive sampling was employed to choose the 84 participants that made up the study's sample. A Google Form is used to complete a questionnaire as part of the data collecting strategy. This research uses regression analysis methods for figuring out how the independent and dependent variables are causally related. The research results show: (1) The relationship between performance (Y) and motivation (X1). The incentive variable (X1) has a t value of 1.571 according to the t test findings, which is less than the t table value of 1.633. It can be said that motivation (X1) has a negative impact on performance (Y). This means that lower motivation means less performance produced by employees. (2) Evaluating the importance of work discipline's impact (X2) on output (Y). The work discipline variable (X2) has a t value of 1.511 according to the t test findings, which is higher than the t value of 1.633 in the table. Therefore, it can be concluded that performance (Y) is positively and significantly impacted by work discipline (X2). This implies that an employee's performance level will improve with increased job discipline. (3) In order to determine the importance of the rotation (X3) influence on performance (Y), the t test findings indicate that the rotation variable (X3) has a t value of 6.402, which is more than the t value of 1.633 in the table. Job rotation (X3) is proven to be positive and important for performance (Y). This means that employees with regular rotation have a higher level of performance.
The influence of marketing content on brand awareness and its impact on citamin product purchase decisions Rachman, Muhammad Arief; Fauziah Eddyono
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/ekonomi.v13i01.3838

Abstract

This research has the objective to examine the direct impact of marketing content on brand awareness, the influence of brand awareness on purchasing decisions, the direct impact of marketing content on purchasing decisions, as well as the impact of marketing content on brand awareness and its subsequent effect on purchasing decisions. The research employs a descriptive quantitative research method with a sample size of 88 respondents. The outcomes indicate that marketing content significantly influences brand awareness, brand awareness directly affects purchasing decisions, and marketing content also directly affects purchasing decisions. Moreover, marketing content exerts a direct influence on brand awareness and subsequently affects purchasing decisions. The R-square value for the brand awareness variable demonstrates that content marketing accounts for 33.9% of the variance, suggesting the possibility of additional variables in future research.
Influence of brand awareness, brand image, and digital marketing on purchase interest in pt duta global Indonesia Femendy, Femendy; Nora Pitri Nainggolan
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

Every company should strive to provide customers with products that meet countless consumer desires and are easily changed. Because not all products marketed meet consumer needs, consumers must make the right decisions in the purchasing process so that their needs are satisfied with the benefits of the products they buy. This research aims to determine the influence of brand awareness, brand image and digital marketing on purchasing interest at PT Duta Global Indonesia. This research design uses a research design and quantitative research methods. Data collection techniques by distributing questionnaires to 100 respondents. The results of this research show that Brand awareness, Brand image, and Digital marketing simultaneously have a positive and significant effect on purchasing interest at PT Duta Global Indonesia. The results of the coefficient of determination test show that the influence of Brand awareness, Brand image, and Digital marketing on purchasing interest at PT Duta Global Indonesia is 62.5 percent, while the rest is influenced by other variables not examined in this research.
Accuracy Analysis of the Financial Distress Prediction Model Using Altman Z-Score, Springate, Zmijewski And Grover in the Oil, Gas and Geothermal Mining Subsectors Listed on the Indonesian Stock Exchange (BEI) Nurfadillah, Putri Sypa; Yulianti, Eka
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

This study is to ascertain the accuracy of the financial distress prediction model in oil, gas, along with geothermal mining subsector firms for the 2018–2022 period by applying the Altman Z–Score, Springate, Zmijewski, also Grover models. The research methodology employed in this study is descriptive quantitative, utilizing secondary data taken from the financial accounts of the organization. Using a purposive sample approach, the study's sample consisted of 10 firms, whereas the population consisted of 16 companies. The analysis technique utilized is the degree of accuracy as well as type of error using Microsoft Excel 2019 software. The outcomes of this study show that the Grover model has the highest accuracy percentage of 76%, preceding the Altman Z-Score model 24%, Springate 22% as well as Zmijewski 60%.
The Influence of Compensation, Non-Physical Work Environment, Workload, and Motivation on Employee Performance Talakua, Christi Natalia; Latupapua, Conchita V.; Pentury, Gerrit M.
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

Compensation is an institution's obligation to provide justice to its employees in accordance with the amount of workload and performance achieved. This research aims to analyze and explain: the effect of compensation on partner performance. the influence of the non-physical work environment on employee performance. The effect of workload on employee performance. The influence of work motivation on employee performance. This research was conducted by the Ambon City Central Statistics Agency (BPS). The sample in this research is a BPS partner with a research method using multiple linear regression, data processing using SPSS Vs 23 software. The research results prove that 1. compensation has a significant positive effect on employee performance. 2. The non-physical work environment has a significant positive effect on employee performance. 3. Workload has a significant negative effect on employee performance. 4. Work motivation has a significant positive effect on employee performance. Suggestions for future researchers: they can study this concept by adding the Organizational Culture variable, or further expanding the research object and using other data analysis methods.
Company value: profitability, leverage, dividend policy, institutional ownership and growth Astuti, Puji; Sartika Wulandari
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

Company value is the result of financial decisions regarding investment decisions, funding decisions, and dividend policy. Increasing company value is one way to increase shareholder prosperity. The prosperity of shareholders will increase if the company value is high so shareholders want to invest their capital in the company. This research aims to analyze the influence of Profitability, Leverage, Dividend Policy, Institutional Ownership, and Growth on Company Value. The object that will be used in this research is the financial reports of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2022 period. The method used in this sampling was purposive sampling, namely a sampling technique based on certain considerations so that a sample of 30 companies was obtained over 4 years. Data analysis uses multiple linear regression methods. The research results show that ROA, DER, DPR, and Institutional Ownership individually have a significant positive effect on company value, the strongest influence is ROA. However, Growth does not influence company value.

Page 171 of 239 | Total Record : 2386

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