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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 Effect of the Use Single Identiity Number on the Achievement of Accountability of Kantor Pelayanan Pajak (KPP) Pratama (A Case Study At KPP Pratama Jakarta Kelapa Gading Purnomo, Daniel; Harnaeni, Nani
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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Abstract

This research aims to find out the effect of the uses SIN on the achievement of accountability of KPP Pratama. The research was undertaken at KPP Pratama Jakarta Kelapa Gading, using 41 respondents of its employees. It is a case study research. The data was collected using the questionnaire and documentation technique. In this research simple linear regression and t-test measurement methods were used to examine the effect of independent variable on dependent variable, and were tested using 95% level of confidence or alpha 5%. The result reveals that there is a positive impact of of the uses SIN on the accountability achievement of KPP Pratama Jakarta Kelapa Gading. It was proven by the value of obtained t statistic 7,794 ≥ 1,691 of t table and the probability value 0,000 ≤ 0,05, showing that zero hypothesis was rejected and alternative hypothesis was accepted. This positive impact indicates that of the uses SIN will increase the achievement of accountability of KPP Pratama.
Review Of The Implementation of UMKM Tax and The Level of Taxpayer Compliance After the Implementation of Sin at the Palembang Ilir Timur Primary Service Office Yuwono, Rusdy; Harnaeni, Nani
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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Abstract

This research is how the growth of compliance with the number of taxpayers in MSME taxpayers after the implementation of the use of KTP or Single Identity Number (SIN) as a Taxpayer Identification Number (NPWP). The purpose of this study is to determine whether after changes in Government Regulations affect the compliance of Taxpayers in fulfilling their obligations. This research includes descriptive research, this thesis writing data collection technique uses the questionnaire method. The data used is primary data. The results showed that MSME actors accepted the application of SIN as an NPWP. This can be seen from the dominant MSME respondents who answered in agreement with indicators of taxpayer understanding, and tax sanctions on the level of taxpayer compliance.
The Effect Of Work Motivation And Compensation On Employee Performance At Company XYZ Rizkya Dewi, Tsaniya Nurul; Luturlean, Bachruddin Saleh
Jurnal Ekonomi Vol. 14 No. 02 (2025): Edition April - June 2025
Publisher : SEAN Institute

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Abstract

Currently infrastructure companies are growing rapidly. However, at PT. XYZ experienced a decrease in gross profit which caused a loss. This is of course related to its Human Resources (HR), therefore companies really need quality and good and responsible Human Resources (HR), as they are inseparable to the factors driving employee motivation and the rewards offered to employees, both of which determine their performance. The present study strives to identify how work motivation and compensation impact employee performance at PT XYZ. This investigation employs a quantitative research, specifically a descriptive type. The target population consists of all employees at XYZ company, which totaled 200 employees. The saturation technique is used to select the sample, encompassing the entire population taken, namely a total of 200 employees. The obtained data is subsequently analyzed employing the SPSS software. The analytical procedures performed include data transformation with MSI, classic assumption testing, hypothesis testing, and determination coefficient analysis. The findings state that Work Motivation (X1) remarkably impacts Employee Performance (Y), Compensation (X2) remarkably impacts Employee Performance (Y), whereas Work Motivation and Compensation have a combined impact on the level of Employee Performance (Y).
Green Marketing Communication Strategy on Le Minerale Product Purchasing Decision Aprilianty, I Dewa Ayu Paramitha; Manggala RS, Aditya; Erma Mertaningrum, Ni Luh Putu; I Wayan Sugiartana
Jurnal Ekonomi Vol. 14 No. 02 (2025): Edition April - June 2025
Publisher : SEAN Institute

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This research examines the influence of sustainable marketing communications or green marketing communications on Generation Z's purchasing decisions for Le Minerale bottled drinking water products in Denpasar City. This research employed a quantitative methodology, gathering data through questionnaires distributed to 60 Generation Z individuals who consume Le Minerale. The study utilized a purposive sampling method, categorized under non-probability sampling methods. With the aid of SmartPLS software, the data was examined using the Partial Least Square (PLS) method. The data analysis results indicate that the p-value for hypothesis testing with path coefficients is 0.000, or less than 0.05. Therefore, if the p-value is less than 0.05, it suggests a direct relationship between the variables under analysis, in accordance with the guidelines for hypothesis testing using path coefficients. With a p-value of 0.000 and an effect size of 0.780, the t statistic in this investigation was reported at 22,000. Since the p-value is less than 0.05 and the t statistic is much higher than the 2.00 cutoff, it is possible to accept H1 and reject H0. The findings reveal that eco-friendly marketing communication significantly and positively influences purchasing decisions. Generation Z, who have high environmental awareness, tend to be more supportive of brands that actively communicate sustainable practices and transparency in their products.
Analysis of Halal Certification Readiness Level and Strategy to Increase Competitiveness of MSMEs in Bangkalan Regency: Porter Diamond Model Faizal Amir; Fajar, Fajar
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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Abstract

Bangkalan Regency is one of the districts in Indonesia where 98.86 of its population are Muslims. In addition, Bangkalan is also known as the City of Dhikr and Solawat. This shows that the production and availability of halal products are very urgent to be the main concern due to the strong identity of Islam. This study is expected to be able to measure the level of readiness of MSMEs in Bangkalan Regency to carry out halal certification and prepare strategies to increase competitiveness through a questionnaire that has been prepared, considering the potential of Bangkalan Regency as a Muslim region and has many superior MSMEs that are also export-oriented. The purpose of this study specifically is to analyze the level of readiness of MSMEs in Bangkalan Regency to carry out halal certification and prepare strategies to increase their competitiveness. This study is descriptive quantitative. The research technique is a survey using questionnaires and interviews as data collection tools in addition to literature studies. There are four MSMEs that are the samples of this study, namely Lamora MSMEs, sempeng cracker producers, Terung MSMEs, Budi Jaya MSMEs and Satru MSMEs. Employing a rigorous assessment methodology, this study utilized the Macroergonomic Organizational Questionnaire Survey (MOQS) and instruments derived from the LPPOM MUI Halal Assurance System's eleven criteria and Porter's Diamond Model to evaluate the preparedness of Micro, Small, and Medium Enterprises (MSMEs) for halal certification. The analysis reveals a spectrum of readiness, with Budi Jaya MSMEs, a processed salak producer, demonstrating the highest level of preparedness, while Lamora, Terung, and Satru MSMEs require strategic enhancements in various operational aspects to meet halal certification standards. Crucially, in anticipation of the JPH Law's enforcement, all assessed MSMEs are urged to proactively strengthen their halal branding, necessitating a concerted focus on facility upgrades, the sourcing of certified halal materials, and the refinement of overall product identity.
The Effect of Growth Opportunities, Political Costs, and Litigation Risk on Accounting Conservatism: A Case Study on the Secondary Consumer Sector Listed on the Indonesia Stock Exchange in 2018-2021 Aurelia Pamungkas, Amarsya; Lestari, Tri Utami
Jurnal Ekonomi Vol. 14 No. 02 (2025): Edition April - June 2025
Publisher : SEAN Institute

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Conservatism is an important principle for recognizing and measuring assets and profits in financial statements and is done carefully because it is in an environment of uncertainty. This study aims to determine the effect of Growth Opportunities, Litigation Risk and Political Costs on Accounting Conservatism. The population used in this study is secondary consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The research data used in this study was 160 observational data. The method used in this study was panel data regression analysis and using EViews 10 software. The results of this study show that simultaneously growth opportunities, litigation risk and political costs together influence accounting conservatism. Meanwhile, partially growth opportunities have no influence on accounting conservatism. Litigation risk positively affects accounting conservatism. And, political costs have a negative influence on accounting conservatism.
Assessing the Effects of Capital Structure and Corporate Governance on Financial Performance: Evidence from PT Bank Ganesha Tbk Euis Nessia Fitri
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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This study aims to analyze the influence of capital structure and corporate governance on the financial performance of PT Bank Ganesha Tbk. The research employs a quantitative approach using multiple linear regression analysis. The population in this study consists of all monthly financial data of PT Bank Ganesha Tbk from 2017 to 2023. The sample was obtained through a census technique by interpolating annual data into monthly data, resulting in 84 observations. The variables examined include the Debt to Equity Ratio (DER) as a proxy for capital structure, board size and the number of independent commissioners as indicators of corporate governance, and Net Interest Margin (NIM) as a measure of financial performance. The results show that capital structure and independent commissioners have a significant positive effect on financial performance, while board size does not show a significant influence. These findings underscore the importance of aligning financial strategies with effective governance practices in the banking sector.
THE INFLUENCE OF CAPITAL ADEQUACY RATIO, NON-PERFORMING LOANS, AND OPERATIONAL EXPENSES TO OPERATIONAL INCOME ON THE FINANCIAL PERFORMANCE OF PT BANK NEO COMMERCE TBK Euis Nessia Fitri
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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This study aims to examine the influence of Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), and Operational Expenses to Operational Income (BOPO) on the financial performance of PT Bank Neo Commerce Tbk, measured by Return on Assets (ROA). A quantitative approach with a causal research design was applied. The study used secondary data derived from the published financial statements of PT Bank Neo Commerce Tbk, the Financial Services Authority (OJK), and Bank Indonesia, covering the period from 2017 to 2022. The population consisted of all financial reports during this period, with the sample selected through purposive sampling. The data were converted into monthly time-series through interpolation to enhance analysis granularity. Classical assumption tests and multiple linear regression analysis were conducted using SPSS. The results indicate that CAR positively and significantly affects ROA, while NPL has a negative and significant effect. BOPO, however, does not significantly influence ROA. The model demonstrates strong explanatory power regarding financial performance.
The Effect of Company Size, Corporate Governance, and Capital Intensity on Tax Aggressiveness Alicia Sugoro; Grace T. Pontoh; Sri Sundari
Jurnal Ekonomi Vol. 14 No. 03 (2025): Jurnal Ekonomi, 2025
Publisher : SEAN Institute

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Companies implement various tax strategies to optimize their tax obligations. This study aims to prove and analyze the effect of company size, independent board of commissioners, institutional ownership, and capital intensity on tax aggressiveness. The data in this study are secondary data obtained from the Indonesia Stock Exchange website. The data collected and met the criteria using purposive sampling technique amounted to 47 energy sector companies for two periods. The data was processed with multiple linear regression analysis. The results of this study indicate that: (1) Institutional ownership has a significant effect on tax aggressiveness; (2) Capital intensity has a significant effect on tax aggressiveness; (3) Company size has no significant effect on tax aggressiveness; (4) Independent board of commissioners has no significant effect on tax aggressiveness; (5) Simultaneously, company size, independent board of commissioners, institutional ownership, and capital intensity have a significant effect on tax aggressiveness.
Transparency in Government Political Communication: Challenges and Opportunities Vera Hermawan
Jurnal Ekonomi Vol. 14 No. 03 (2025): Jurnal Ekonomi, 2025
Publisher : SEAN Institute

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This study aims to analyze transparency in government political communication, focusing on the challenges faced and the opportunities that can be leveraged. Transparency is a crucial element in building public trust and strengthening government legitimacy in the era of modern democracy. However, the practice of transparency often encounters various obstacles such as the politicization of information, bureaucratic resistance, and low media literacy among the public. On the other hand, the development of information technology, the involvement of civil society, and regulations on information disclosure present strategic opportunities to enhance the transparency of political communication. This study uses a qualitative approach with a literature review method and descriptive analysis of various relevant sources. The findings show that the transparency of government political communication faces serious challenges, including the politicization of information, limited access in various regions, unclear regulations on information disclosure, low capacity of bureaucratic personnel, and the threat of hoaxes due to technological advancements, all of which further erode public trust. Nevertheless, amid these challenges, there are significant opportunities to be seized, such as advances in information and communication technology, increased public participation, demands for democratization, the implementation of e-government and smart city initiatives, the strengthening of openness regulations, and efforts to enhance digital literacy among the population. With the right strategies to manage these challenges and optimize the available opportunities, the government has great potential to achieve more transparent, accountable, and community-oriented public communication.

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