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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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Determinants Of Audit Quality With Integrated Reporting As A Moderator (Study On Financial Sector Companies In Indonesia And Malaysia) Toduho, Dion M; Djaddang, Syahril; Lysandra, Shanti
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

Many regulations require companies to be audited by qualified independent auditors. Financial statements of high quality will be more trusted by users of financial statements, such as investors, creditors, and governments. This study aims to analyze the factors that influence Audit Quality with Integrated Reporting as a moderating variable. The study was conducted on the Financial Sector in the Indonesia Stock Exchange and Malaysia, which are part of ASEAN, because the financial sector is involved in complex transactions and has a complex financial portfolio, so risk assessment and audit quality become more important.This study used binary logistic regression analysis with SPSS 23 software. The study analyzed 302 research units generated from 63 companies over 5 years of research (2018-2022). The results of the study showed that board independence had a positive effect on audit quality. Audit fees had a negative effect on audit quality. Audit reputation and board size had no effect on audit quality. Integrated reporting can moderate the effect of audit fees and board independence on audit quality. Integrated reporting cannot moderate the effect of board size on audit quality.
The Impact Of Digital Marketing Using Online Ordering Platforms On Increasing Income And Sustainability Of MSMEs Culinary Food Court Polonia Sky Park Medan Miftah Faridh Nasir; Maya Syahlina
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

The emergence of online food delivery platforms GoFood, GrabFood, and ShopeeFood helps MSMEs run their businesses. Polonia Sky Park Food Court Culinary UMKM is a combination of business actors in the culinary sector in the city of Medan. Polonia Sky Park Food Court Culinary MSMEs have collaborated with GoFood, GrabFood, and ShopeeFood. The research aims to find out how digital marketing strategies are implemented by the Polonia Sky Park Medan Culinary Food Court MSMEs to increase income and what impact the use of GoFood, GrabFood, and ShopeeFood has in increasing the Polonia Sky Park Medan Culinary Food Court MSMEs income after using the platform. The research uses descriptive qualitative methods. Types and sources of data use primary data collected directly from the main source and secondary data that previously existed and were used by researchers to complete the data. The data collection technique is in the form of interviews and documentation, which collect data about the research object and then analyze it to answer the problems at the Polonia Sky Park Medan Culinary Food Court MSMEs. Research shows that using an online food delivery platform can increase the income of Polonia Sky Park Medan Culinary Food Court MSMEs.
Modeling the Strength of MSME Business Connectivity in the Aru Islands District Karatem, Irma Penina; Sitaniapessy, Rainier Hendrik
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

The strength of business connectivity must be a primary capability for MSMEs in today's highly dynamic conditions. This research model is based on the inconsistency between expert views on the relationship between entrepreneurial orientation and marketing performance and many MSMEs in this area have not been able to improve their business performance properly. To provide a solution, the concept of business connectivity strength was developed which is rooted in the theory of resource advantage. Using a sample of 144 people with the PLS SEM analysis method to test the hypothesis. The results show that all variables have a positive and significant effect. The results of this study provide solutions and implications for future research to strengthen this research model.
The Influence of Distributor Competence, Informational Sharing on Distribution Performance: The Role of Distributional Commitment Atjas, Bernadus; Sitaniapessy, Rainier Hendrik
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

This study began with the differences in research results on the relationship between distributor competence and distributor performance. By using the theory of resource advantage, we developed distributional commitment as a way to overcome this gap. The sample used was 115 respondents using non-probability sampling techniques and Structural Equation Modeling analysis techniques. The results of the study explain that distributor competence, information sharing has a significant effect on distributional commitment which ultimately has a significant effect on distributor channel performance.
The Influence of Digital Marketing on the Income of Micro and Medium Enterprises in Ambon City Amirudin, Amirudin; Sangadji, Maryam; Leasiwal, Teddy Ch.
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

Digital Marketing and the use of information technology are needed today, considering that MSMEs in Ambon City at that time sold and ordered goods directly with very expensive boarding houses with slow and complicated access so that MSMEs in Ambon City felt challenged to switch from direct sales to online sales. This study aims to determine the influence of Digital Marketing and the use of Information Technology on the Income of Micro, Small and Medium Enterprises (MSMEs) in Ambon City. The instruments used in this study are questionnaire sheets, interviews and documentation as primary data, and other data obtained from references or secondary data. Data analysis techniques using multiple linear regression statistics. Based on the data analysis technique, it was later found that Digital marketing and the use of Information Technology had a positive and significant effect on the income of MSMEs in Ambon City. Based on the data analysis technique, it was later found that Digital marketing and the use of Information Technology had a positive and significant effect on the income of MSMEs in Ambon City.
Analysis of the Influence of Workload, Physical Environment, and Work Motivation on the Performance of Field Employees of the Regional Public Drinking Water Company (Perumdam) Tirta Yapono, Ambon City Purimahua, Melian; Leiwaherilla, Novalien Carolin; Pentury, Gerrit M.
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

This study examines the effect of workload, compensation and motivation on work performance on the performance of field employees of the Tirta Yapono Regional Drinking Water Company (PERUMDAM) in Ambon City. This study is an explanatory research type. Explanatory research is a study whose data analysis is to determine the relationship between variables and other variables. Based on the results of the study, it shows that workload (X1) has a t-value of 0.527 and a significant value of 0.601. This shows that sig. 0.601> 0.05, which means that the hypothesis is rejected, so there is no effect of workload on performance. The work environment variable (X2) has a t-value of 2,240 and a significant value of 0.030 <0.05, which means that the hypothesis is accepted, so that the work environment affects performance. The work motivation variable (X3) has a t-value of 2,228 and a significant value of 0.031 <0.05, which means that the hypothesis is accepted, so that work motivation affects performance.Based on the F test results table with a significance value of 0.001, which is smaller than 0.05 (0.000 <0.05). From these results, the independent variables, namely workload, work environment, and work motivation, have a significant positive effect on the dependent variable, namely performance.
The Influence Of Work Life Balance And Work Environment On Employee Job Satisfaction Of PT. Sucofindo Makassar Branch Amin, Muhammad Ridwan; Kiki Sudiana
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

PT Sucofindo Makassar branch is one of the state-owned companies tasked with encouraging the development of the national industry and supporting various sectors in meeting applicable standards and regulations. The problem that occurs is the increase in employee turnover and the level of employee absenteeism that has not reached perfect numbers. Good job satisfaction can be supported by work-life balance and a good work environment. There are many factors that can affect employee performance results, namely the lack of satisfaction provided by the company. The purpose of this research is to determine the conditions of Work-Life Balance, Work Environment, and Job Satisfaction of Employees as well as to understand the influence of Work-Life Balance and Work Environment on Employee Job Satisfaction at PT Sucofindo Makassar Branch. This research was conducted using a descriptive causal technique with a quantitative approach. The population studied consisted of employees of PT Sucofindo Makassar branch. A sample of 97 employees was selected using probability sampling with simple random sampling. Data was collected through questionnaires distributed to all employees of PT Sucofindo Makassar branch. The data was processed using a quantitative approach through descriptive analysis, classical assumption tests, and multiple linear regression analysis. Based on the calculations of descriptive statistical analysis, the results show that respondents rated the work-life balance, work environment, and job satisfaction in the "very high" category. Hypothesis testing indicated that work-life balance has a positive and significant effect on employee job satisfaction. The work environment also has a positive and significant effect on employee job satisfaction. Furthermore, work-life balance and the work environment together have a positive and significant impact on employee job satisfaction with a value of 57%.
The Effect Of Company Age, Capital Intensity And Audit Committee On Tax Avoidance Ni Komang Nindya Anjani Ariella; Ni Ketut Rasmini
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

Tax avoidance is one of the tax planning that is carried out legally and does not violate tax regulations for the purpose of minimizing the tax burden by taking advantage of weaknesses in tax provisions. The purpose of this study was to analyze and provide empirical evidence on the effect of company age, capital intensity, and audit committee on tax avoidance. The research population is mining sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sample of this study was selected using a nonprobability sampling method with a purposive sampling technique so that 15 companies were selected and a total of 75 observations. This research data analysis technique uses multiple linear regression analysis. The results of this study indicate that company age and capital intensity have a positive effect on tax avoidance. The audit committee has no effect on tax avoidance. The results of this study confirm the theory of planned behavior which explains that the existence of beliefs about the existence of things that support behavior will encourage the intention to carry out this behavior.
Implementation Of Financial Accounting Standards For Micro, Small And Medium-Sized Entities (SAK EMKM) On F&B MSMEs In Pontianak Januari, Pamela Tri; Maulidia, Rahma; Desyana, Gita
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

This research explores the financial reporting practices of Micro, Small, and Medium Enterprises (MSMEs) in Pontianak, specifically in the food and beverage sector, with a focus on their compliance with the Financial Accounting Standards for MSMEs (SAK EMKM). Utilizing a qualitative descriptive method, this study examines four MSMEs: Mie Rantau, Es Cendol Dahaga, Beefia Chizu, and Wonton Kak Mina. Data was collected through unstructured interviews, allowing for in-depth exploration of the financial recording systems used by these businesses. The study found that none of the MSMEs fully comply with SAK EMKM standards. Mie Rantau provides relatively comprehensive financial records but lacks the Notes to Financial Statements (CALK), a critical component for meeting SAK EMKM standards. Es Cendol Dahaga and Beefia Chizu maintain basic financial records, focusing primarily on daily income and expenses, but do not adequately track assets, liabilities, or inventory. Wonton Kak Mina has no formal financial reporting system, relying solely on simple income and expenditure tracking. The study identifies several factors contributing to this non-compliance, including the entrepreneurs' educational backgrounds and a lack of interest in detailed financial reporting. The findings suggest that while basic financial recording practices are in place, there is a significant need for greater awareness and education on the importance of comprehensive financial reporting in accordance with SAK EMKM. This research highlights the gap between current practices and the standards set by SAK EMKM, emphasizing the need for targeted support to help MSMEs improve their financial management and reporting practices.
Analysis Of Financial Performance Measurement Based On Net Profit Margin, Return On Assets And Return On Equity In Companies Listed On The Indonesia Stock Exchange Ramadhani, Laily
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

Based on financial report data from PT. Ultrajaya Milk, Tbk. seen from the profitability ratio provides an overview of changes in financial position in each period, this shows that the company's profit fluctuates. For this reason, a more specific analysis is needed to get a clearer picture of the increase and decrease in company performance that occurs each year. So this research aims to assess the financial performance of PT.Ultrarajaya Milk,Tbk. During 2018-2022 based  on  Profitability Ratios consisting of Net Profit Margin, Return On Assets and Return On Equity. Based on the results of research and discussion, it can be concluded that PT.Ultrajaya Milk,Tbk. During 2018 to 2022, looking at the Profitability Ratio based  on Net Profit Margin, Return  On Assets and Return On Equity, it shows that financial performance results are considered less good, this is based on the results of calculations for 5 obtained an average net profit margin value of 15.98%, return on assets of 14.25% and return on equity of 19.52% years which are still far below the industry average standard.

Page 212 of 239 | Total Record : 2386

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