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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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CHARACTERISTICS OF LOCAL GOVERNMENTS ON COMPLIANCE WITH DISCLOSURE OF ANNUAL FINANCIAL STATEMENTS Dian Andriani
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

Based on Government Regulation no. 71 of 2010 concerning SAP, the general purpose of financial statements is to present information about the financial position, budget realization, cash flow, and financial performance of a reporting entity that is useful for users in making and evaluating decisions regarding resource allocation. The purpose of this study is to determine the characteristics of local governments on compliance with financial statement disclosures, using descriptive analysis as a research method, and involving a qualitative approach strategy, the results of this study explain that, Public accountability is a principle that ensures that every government administration activity can be accounted for. openly and fairly by the actors to the parties affected by the implementation of the policy, including the community itself, especially the realization of transparency and accountability of state/regional finances in the form of government financial reports. There are several research variables that have a significant influence on the quality of financial reports, such as the characteristics of local governments, the level of dependence, regional expenditures, and audit opinions on the quality of financial reporting. Thus, in terms of financial governance of a region, opinion is a means for the community to assess whether the financial management in their area has been managed properly or not. The BPK audit opinion can give public confidence in the local government if the opinion is good, but if the opinion on the financial statements received by the region is bad, the public will also doubt financial management in the region
ANALYZING THE DOUBLE BURDENS OF WOMEN WORKERS DURING COVID-19 PANDEMIC (CASE STUDY AT THE OFFICE OF BPJS KETENAGAKERJAAN BALI DENPASAR) Rian Farandi Kisnugraha; I.G.N. Putra Suryanata
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

Women workers are a group hit by the pandemic of Covid-19. This pandemic brings new roles for women workers in the personal and professional lives making the responsibilities are getting bigger. This research aimed at analyzing the double burdens faced by the women workers, especially those who are working at the office of BPJS Ketenagakerjaan Bali Denpasar. Specifically, it aimed at finding out the problems faced in doing the double burdens in the pandemic situation and the strategies applied to balancing the roles. This was qualitative study in which the data were collected through interviews with nine respondents. The data were analyzed qualitatively. Based on the results of analysis, it was found out that the respondents did not find any problems in doing the roles since there were supports from the family and the company. To balancing the roles, the respondents applied strategies that are (1) communicating and cooperating with the family, (2) hiring maids, (3) applying limitation of time for each activity, and (4) creating priority lists. Even though, the respondents had double or more burdens, but they did not face any serious problems because of the supports of the family, company, and other parties.
Analysis of Factors Affecting Interest in Saving in Sharia Banking in Students of The Madani Nusantara Institute Ade Ruslan Hidayat; Irsan Apriandinata; Dedi Fatius; Anggie Agustianeu Carolin
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

The purpose of this study was to analyze the factors that influence the interest in saving in Islamic Banking in the students of the Madani Nusantara Institute. The method used is descriptive analysis method using a quantitative approach. The population of this research is 5th grade elementary school students in Cibadak Village. While the sample of this study was 60 with as much as 10% of the total population. The instrument used is a questionnaire with 15 items each. The data were analyzed by path analysis with a significance level of = 0.06. The results of this study are that there arethe effect of religiosity on interest in saving of 67.4%, the effect of promotion on interest in saving of 51.6, and the effect of quality of service on interest in saving of 61.1 % while together 66.1% of the variables of interest in saving are influenced byReligiosity , promotion, service quality, while the remaining 33.9% is explained by other variables outside the union.
Strategy For Intensifying Cash Waqf In Islamic Banking To Support Green Finance Programs In Indonesia Aris Fauzin; Riadus Sholihin; Ade Ruslan Hidayat; , Khilda Lathifatul Hidayah
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

Cash waqf has enormous potential in Indonesia. This can be seen from the data on the collection of cash waqf during the 2011-2018 period which reached Rp. 255 billion. In the last three years, namely 2018-2021, the figure rose to Rp. 855 billion, or an increase of 236 percent. This study intends to seek alternatives and innovations in finance, particularly Islamic finance to support the development of green finance in Indonesia. This paper will focus on the strategy of intensifying cash waqf in Islamic banking to support green finance programs in Indonesia. The research method used in this research is descriptive analysis method. The types of data used are library data and field data. The data sources are primary data and secondary data. Data collection techniques were carried out through interviews, literature studies, and documentation. Data analysis techniques used are editing, presentation, and interpretation of data. In this study, three options are offered that the government can do through cash waqf instruments in Islamic Banking to encourage green finance programs. First, making Islamic banks as nadzir waqf, not just as distribution partners. Second, encouraging Islamic banks to collaborate with nadzir waqf institutions to create waqf-based product development innovations. Third, make regulations regarding waqf obligations in Islamic banks
Financial Ratio Analysis on stock prices in hotel, restaurant and tourism sub-sector companies on the Indonesian stock exchange after the COVID-19 pandemic and the new normal Khairunnida Arief; Arief Hidayat Tumanggor; Iswandi Idris
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

One of the sectors most affected by the Covid-19 pandemic is the tourism sector due to restrictions on human mobility and regional restrictions to avoid the spread of the virus and the biggest impact is experienced by the Hospitality Service Sector. The company's stock price reflects the value of a company. The achievements of the company can be seen from the published financial reports. Financial performance based on financial statements is calculated by a number of financial ratios based on the current ratio, quick ratio, debt to equity ratio, return on equity, return on assets, net profit margin. This makes the financial performance of the hotel, restaurant and tourism sub-sector companies interesting to study as a background for the problem. The purpose of the study was to determine the effect of the financial performance of the hotel, restaurant and tourism sub-sector companies on stock prices listed on the Indonesia Stock Exchange (IDX) after the COVID-19 pandemic and the new normal. Methods: The type of research used is verification with the Explanatory Survey method, the type of data used is secondary data. The data used in this study were obtained from the Indonesia Stock Exchange website in 2022, the first quarter, as well as external data. The type of research data studied is quantitative data. The population used in this research are: 45 users of the Trade, Services & Investment Sector — Restaurant, Hotel & Tourism. By using the purpose sampling method, 31 companies were obtained. Dependent variable: CR, QR, DER, ROE, ROA, NPM, independent variable: stock price. Data analysis methods: Multicollinearity Test, Heteroscedasticity Test, Auto correlation Test, Normality Test. Based on the data analysis that has been carried out, it can be concluded that the debt to Equity ratio (DER) and Return of Equity (ROE) have a separate effect on stock prices, but the current ratio (CR), quick ratio (QR), return on assets (ROA) and net profit margin (NPM) separately have no effect on stock prices
CREDIT SALES ACCOUNTING INFORMATION SYSTEM AS A MEANS OF CONTROLLING RECEIVABLES IN DRUG COMPANIES Sariyanto Renny
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

The Covid-19 pandemic has affected various aspects of life including the marketing aspect of medicines. There are many requests related to medicines from hospitals, especially referral hospitals handling covid-19. The demand for such medicines must be met immediately given the urgency of the need, but in the realization of payment of orders for such products can be done with a credit sales system, so the realization of payments sometimes experiences obstacles. Pt. Sapta Sari Tama, which is engaged in medicines, already has an accounting information system, but it is seen that the company is still experiencing problems in collecting receivables. This is because the company has never conducted an evaluation of the application and effectiveness of the accounting information system they use. Therefore, a study is needed to analyze the application and effectiveness of the accounting information system used by PT. Sapta Sari Tama (feasibility study). The problem studied is how to apply and effectively the credit sales accounting information system in PT. Sapta Sari Tama. The specific purpose of this study is to analyze the application and effectiveness of the credit sales accounting information system, so that it can be used as input to the company in making a strategy for controlling the collection of receivables. This research method is the research approach used in this study is a descriptive quantitative approach, where this research focuses on deciphering and identifying problems about the credit sales accounting information system to support the internal control of PT. Sapta Sari Tama Medan. This research consists of 2 stages, namely Analysis of the Application of the Accounting Information System (SIA) for Credit Sales and Analysis of the effectiveness of SIA. Credit sales system at PT. Sapta Sari Tama Medan Branch Includes Sales Function, Accounting Function, Warehouse Function, Delivery Function. And the documents used are Purchase Order Letters (SOPs), Invoices and RECAPITULATION OF COGS. The records used are the Sales journal and the Inventory card
MANAGEMENT OF THE COUNTRY BORDER THROUGH THE EXPORT DEVELOPMENT OF AGRICULTURAL COMMODITIES IN THE INDONESIAN BORDER Alya Elita Sjioen; Pandu Adi Cakranegara; Zet Ena; Miftahorrozi Miftahorrozi; Eko Sutrisno
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

The management of border areas in Indonesia has faced strategic issues, namely the issue of managing state boundaries and the problem of managing border areas. The purpose of this study is to organize the management of national borders through the development of Agribusiness commodity exports in the Indonesia-Malaysia PLBN on the growth of the economic sector. This research method is qualitative with the type of case study research. The location of this research is Aruk Sambas, Indonesia-Malaysia. Primary data sources are experts and the development of state border areas in Sambas Regency. Data analysis proceeds as follows: First, the researcher rereads the data as a whole to provide an understanding of the overall narrative generated by the interviews. The results of this study indicate that there is a need for collaborative border management based on institutions and the international community for cooperation in achieving goals.
DETERMINANT ANALYSIS OF THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTS WITH THE GOVERNMENT INTERNAL CONTROL SYSTEM AS MODERATING VARIABLES IN THE GOVERNMENT MANDAILING DISTRICT CHRISTMA Ahmad Zubeir Rangkuti; Eka Nurmala Sari; Widia Astuty
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

The purpose of this study was to determisne and analyze the factors that affecting the quality of financial statements in the Government of Mandailing Natal District. The factors that influence it are the implementation of government accounting standards (SAP), human resource competencies (HR), utilization of the local financial information system (SIKD), and the role of Government Internal Supervisory Apparatus (APIP), with the moderating variables is the government’s internal control system (SPIP). The type of research in this study is causal associative using primary data and data collection techniques through the distribution of questionnaires in regional device organizations of Mandailing Natal, North Sumatera, Indonesia. The method of determining the sample with the census method, so that the entire population is used as a research sample. The population of this study was 35regional device organizations, each consisting of 3 respondents with total 105respondents. Data is processed using SEM method with Smart PLS analysis tools. The results of this study prove that the implementation of SAP has aneffect on the quality of the Mandailing Natal District Government's financial statements, HR competencies have an effect on the quality of the Mandailing Natal District Government's financial statements, the utilization of SIKD has a an effect on the quality of the Mandailing Natal District Government's financial statements, the role of the Government Internal Supervisory Apparatus (APIP)has an effect on the quality of the Mandailing Natal District Government's financial statements. Then SPIP does not moderate each of the effects of SAP implementation, HR competencies, utilization of SIKD and the role of Government Internal Supervisory Apparatus (APIP) on the quality of the Mandailing Natal District Government's financial statements.
THE EFFECT OF AWARENESS, TAX KNOWLEDGE, FISCUS SERVICES ON MANDATORY COMPLIANCE TAX OF PERSONAL PERSON WITH TAX SOCIALIZATION AS A MODERATING VARIABLE AT KPP PRATAMA BINJAI Fatiya Kamila Hanoum; Syafrida Hani; Irfan
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

This study aims to examine and analyze the effect of awareness, taxation knowledge, and fiscus services on personal taxpayer compliance with taxation socialization as a moderating variable at KPP Pratama Binjai. The level of compliance of personal taxpayers at KPP Pratama Binjai experienced a very large decline in 2021, namely 11.90%. The research method used is the quantitative associative method, namely a research assessing the correlation between two or more variables. The results of the study indicate that taxpayer awareness, taxation knowledge and fiscus services all influence taxpayer compliance. Tax socialization moderates the effect of taxpayer awareness on taxpayer compliance, but tax socialization does not moderate the effect of taxation knowledge and fiscus services on taxpayer compliance. Therefore, it is suggested to the KPP Pratama Binjai to improve its tax services to taxpayers beyond the desired standard so that it will later be able to influence taxpayers to improve taxpayer compliance
ETHICS OF THE STATE CIVIL APPARATUS IN PROVIDING PUBLIC SERVICES IN AN EFFORT TO REALIZE GOOD GOVERNANCE Herijanto Bekti
Jurnal Ekonomi Vol. 10 No. 01 (2021): June, Jurnal Ekonomi
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.887 KB) | DOI: 10.58471/ekonomi.v10i01.551

Abstract

Ethical behavior and effective leadership go hand in hand. In order to achieve good governance, it is necessary to have ethical values that serve as guidelines and must be followed by the public and public administrators. One of the problems that arises in the provision of public services is that there are still deviations by the State Civil Apparatus, hereinafter referred to as ASN in public services. To better understand how public administration ethics can be applied to the delivery of public services and ultimately promote good governance, this research is focusing on the state's civil apparatus. This research is a qualitative study using a descriptive approach to analyze and clarify phenomena in the field. According to the study's findings, in order to meet the needs of the community in a variety of service capacities, the apparatus as a public administrator has a duty to ensure that citizens have access to high-quality public services. Problems with management in the public sector abound. No one ever tells customers how much a service will cost or how long it will take. This happens because citizens' rights as service recipients and service providers' responsibilities are never codified in the procedures by which these interactions take place. Establishing public service standards is a workable solution. Developing a Complaint Management System, Customer Satisfaction Survey, and Standard Operating Procedures..

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