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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 Social Media in Increasing the Number of New Students at the Private Islamic Senior High School (MAS) Aisyiyah Medan Nur Jannah; Dewi Wulandari; Cici Handayani
Jurnal Ekonomi Vol. 14 No. 03 (2025): Jurnal Ekonomi, 2025
Publisher : SEAN Institute

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Abstract

This study aims to examine the influence of social media in increasing the number of new students at the Private Madrasah Aliyah (MAS) Aisyiyah Medan. Social media is considered an effective tool in promoting educational institutions, given its increasingly important role in everyday life, especially for the younger generation. This study uses a quantitative method with multiple linear regression analysis to measure the relationship between social media use and the number of new student registrants. The results of the study indicate that social media has a significant positive effect on increasing the number of new students at MAS Aisyiyah Medan. The t-test and F-test prove that the use of social media overall has a significant impact on attracting prospective students, with a regression coefficient of 0.418 and a significance value of 0.000 indicating a strong influence. In addition, the majority of students who registered were 14 years old, with 56% of them being female students. These findings indicate that social media is an effective marketing tool to reach a wider and more diverse audience. This study contributes to the development of social media-based educational marketing strategies in Indonesia, especially for private educational institutions.
Compensation and Employee Competency Development in Improving Employee Performance at PT. Bahtera Sarana Cargo Parluhutan Siahaan, Christian Devid; Cici Handayani; Dewi Wulandari
Jurnal Ekonomi Vol. 14 No. 03 (2025): Jurnal Ekonomi, 2025
Publisher : SEAN Institute

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Abstract

This study aims to analyze the effect of compensation and competency development on improving employee performance at PT. Bahtera Sarana Cargo. The results of the study indicate that compensation based on job level, attendance level, and employee permanence status contributes positively to employee motivation and loyalty. In addition, incentives and bonuses have been shown to encourage employees to demonstrate optimal work performance. On the other hand, employee competency development through training and skill development has also been shown to improve employee work ability and readiness in facing the company's operational challenges. Both factors synergistically support the creation of better and sustainable employee performance. This study emphasizes the importance of strategic human resource management in improving company competitiveness through superior employee performance.
Implementation Organizational Agility Maturity Model at Tribe EWZ, PT. Telekomunikasi Indonesia TBK Fitriah, Naila Mira; Tricahyono, Dodie
Jurnal Ekonomi Vol. 14 No. 03 (2025): Jurnal Ekonomi, 2025
Publisher : SEAN Institute

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Abstract

This study uses a qualitative method, with data collection techniques carried out through data source triangulation, namely by obtaining data from various sources using the same method. The data collection tool used in this study is in-depth interviews conducted with six (6) informants, consisting of one (1) Tribe Leader, one (1) Squad Leader, one (1) Product Manager, one (1) Junior Product Manager, and two (2) Scrum Masters. The results of this study provide an overall picture of the maturity level of Tribe EWZ. In its implementation, the EWZ Tribe measurement uses the Wendler model which consists of 3 (three) Dimensions and 6 (six) Sub-dimensions, namely: Agility Prerequisites include: Agile Values, Technology; People Agility includes: Workforce, Change Management; Structure Enhancing Agility includes: Collaboration and Coordination, Flexible Structure. Based on these implementations, it is known that Tribe EWZ is at maturity stage 2: Agility Transition, which at this stage means that Tribe EWZ has implemented all three dimensions throughout most of the organization. However, Tribe's current position is considered insufficient by some parties, they hope that Tribe EWZ can reach the highest level which is 3: Organizational Agility.
The Kapuas District Attorney's Office in Palangkau's Legal Division's Communication Plan and Public Services Saingan, Alalanda Ludus; Meitiana, Meitiana; Sintani, Lelo
Jurnal Ekonomi Vol. 14 No. 03 (2025): Jurnal Ekonomi, 2025
Publisher : SEAN Institute

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Abstract

This research is entitled "Communication Strategy and Public Service in the Legal Area of Cabang Kejaksaan Negeri Kapuas in Palingkau". The purpose of this research is to find out and find steps in carrying out communication and public service activities in the jurisdiction of Cabjari Kapuas in Palingkau. This research uses a qualitative method. There were five informants, namely the Head of the Cabjari Kapuas in Palingkau, the Head of Development Affairs for the Cabjari Kapuas in Palingkau, Dadahup Sub-District Head, Palingkau Lama Sub-District Chief and Palingkau Baru Sub-District Head. Data collection techniques by conducting interviews and direct observation of the field as primary data and literature sources as secondary data. The data analysis technique consisted of 3 procedures: data reduction, data presentation and data verification. The study results concluded that communication still uses media belonging to external parties, and public services are still conventional. By involving external parties, agencies cannot avoid potentially harmful information. Traditional public services impact efficiency and effectiveness by using swot analysis found forming strategy websites to carry out communication and public service activities at the Cabang Kejaksaan Negeri Kapuas in Palingkau.
Communication Crisis in the Tourism Sector: Tourism Village Response to Impact Climate and Weather Crisis Extreme Bayu Suriaatmaja Suwanda; Suwanda Suwanda
Jurnal Ekonomi Vol. 14 No. 03 (2025): Jurnal Ekonomi, 2025
Publisher : SEAN Institute

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This study aims to analyze the crisis communication strategies implemented by tourism villages in responding to the impacts of the increasing climate crisis and extreme weather. The tourism sector, which is highly dependent on natural conditions, faces major challenges due to hydrometeorological disasters such as floods, droughts, and landslides. Using a qualitative descriptive approach, this study examines how tourism village managers build adaptive communication with visitors, local communities, and other stakeholders. The results of the study show that tourism village managers affected by the climate crisis and extreme weather implement crisis communication strategies based on Situational Crisis Communication Theory (SCCT), especially through the delivery of safety information (instructing information), empathy and explanation of the situation (adjusting information), and efforts to maintain a positive image by highlighting local values and environmental sustainability. This strategy is carried out despite challenges such as limited technology, low human resource capacity, and minimal cross-agency coordination. The crisis communication carried out tends to be responsive and participatory, and relies on social media and local networks to reach tourists and the community effectively.
Analysis of the Implementation of the Village Financial System Application (SISKEUDES) in Village Financial Management: A Case Study of Sidamulya Village, Wanasari District, Brebes Regency Nurul Mahmudah; Yusri Anis Faidah; Cantika Putri Cahaya Purnama
Jurnal Ekonomi Vol. 14 No. 04 (2025): Jurnal Ekonomi, 2025
Publisher : SEAN Institute

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This study aims to analyze the implementation of the Village Financial System Application (SISKEUDES) in village financial management, with a case study conducted in Sidamulya Village, Wanasari District, Brebes Regency. This research employs a qualitative method using both primary and secondary data sources. Primary data were obtained through interviews with key informants, including the Village Head of Sidamulya, the Village Secretary, and the Finance Officer who also serves as the SISKEUDES administrator. Secondary data consisted of government regulations, laws, books, modules, and journals related to village financial management and the use of SISKEUDES, as well as SISKEUDES input documents such as the Village Medium-Term Development Plan, the Village Government Work Plan, village revenue and expenditure budget data, financial administration reports, and bookkeeping records. Data collection techniques included observation, documentation, and direct interviews, while data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results of this study indicate that village financial management in Sidamulya Village has been carried out in accordance with the principles of transparency, accountability, participation, orderliness, and budgetary discipline as outlined in Minister of Home Affairs Regulation No. 20 of 2018. The implementation of SISKEUDES in Sidamulya Village has facilitated the work of local human resources, making supervision more efficient and ensuring compliance with applicable regulations, thereby increasing transparency and accountability. Moreover, SISKEUDES has played a significant role in developing the village’s accounting information system, particularly in terms of system quality and information quality, which are reflected through several indicators that demonstrate its effectiveness in supporting financial reporting in the village.
The Influence of Profitability and Liquidity on Tax Aggressiveness (Empirical Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019–2023) Febriyanti, Shilla; Arifin, Arifin
Jurnal Ekonomi Vol. 14 No. 04 (2025): Jurnal Ekonomi, 2025
Publisher : SEAN Institute

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This study aims to examine the effect of profitability and liquidity on tax aggressiveness in food and beverage manufacturing companies listed on the Indonesia Stock Exchange. A quantitative approach was employed using secondary data obtained from the companies' annual financial reports during the observation period. Hypotheses were tested using multiple linear regression analysis with the assistance of EViews software. The findings reveal that profitability has a negative and significant effect on tax aggressiveness, indicating that higher profitability is associated with lower levels of tax aggressiveness. On the other hand, liquidity shows no significant effect on tax aggressiveness. Simultaneously, both profitability and liquidity have a collective influence on tax aggressiveness. These results provide valuable insights for corporate management in developing transparent financial strategies that align with sustainable tax compliance practices, and highlight the importance of internal financial performance in shaping ethical tax behavior.
The Effect of Capital Intensity, Inventory Intensity, and Transfer Pricing on Tax Avoidance: Evidence from Consumer Goods Companies Listed on the Indonesia Stock Exchange for the Period 2020–2024 Robiha, Robiha; Hartono, Hartono
Jurnal Ekonomi Vol. 14 No. 04 (2025): Jurnal Ekonomi, 2025
Publisher : SEAN Institute

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This study investigates the influence of capital intensity, inventory intensity, and transfer pricing on tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange. Employing a descriptive quantitative approach, this research utilizes secondary data obtained from annual financial reports. Panel data regression analysis is applied to examine the proposed hypotheses. The findings demonstrate that capital intensity, inventory intensity, and transfer pricing each significantly affect tax avoidance practices. These results support the theoretical assumptions of agency theory and positive accounting theory, suggesting that managerial discretion in financial and operational strategies influences tax-related decisions. The study contributes to the growing literature on corporate tax behavior by emphasizing how internal company characteristics and pricing policies shape tax avoidance tendencies. Moreover, it provides valuable implications for tax authorities, policymakers, and corporate stakeholders in enhancing transparency and improving regulatory frameworks. Future research is encouraged to explore additional variables and extend the model across other industrial sectors.
The Effect of Tax Planning and Deferred Tax Expense on Earnings Management (Empirical Study on Financial Service Companies Listed on the Indonesia Stock Exchange for the 2020–2024 Period) Septyani, Annisa Putri; Hartono, Hartono
Jurnal Ekonomi Vol. 14 No. 04 (2025): Jurnal Ekonomi, 2025
Publisher : SEAN Institute

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This study investigates the effect of tax planning and deferred tax expense on earnings management in financial service companies listed on the Indonesia Stock Exchange during a multi-year period. The research adopts a quantitative approach using panel data regression analysis with the fixed effect model, based on secondary data obtained from publicly available financial statements. The findings reveal that tax planning does not have a significant impact on earnings management, while deferred tax expense shows a significant negative relationship with earnings management. Simultaneously, both variables significantly influence earnings management practices. These results suggest that deferred tax expense plays a more critical role than tax planning in shaping financial reporting behavior. The study contributes to the existing literature by offering empirical evidence within the context of financial service firms in a developing country and provides insights for stakeholders to better interpret deferred tax figures in relation to potential earnings manipulation.
CONSUMER TRUST IN MARKETPLACES: A DETERMINING FACTOR IN ONLINE PURCHASING BEHAVIOR Gunawan Gunawan
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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This study aims to explore in depth how consumer trust is formed toward marketplace platforms and how that trust influences online purchasing behavior. Using a descriptive qualitative approach, data were collected through in-depth interviews with several informants who actively conduct transactions on popular marketplaces in Indonesia. The findings reveal that consumer trust in marketplaces is built through a combination of key factors: transaction security, transparency of product information, quality of service and products, marketplace reputation, and user reviews. Consumers tend to feel more comfortable and confident in making purchases when they are assured of personal data security, receive clear information, and experience good service from the marketplace. These factors significantly influence online purchasing decisions, proving that building trust is a crucial key to enhancing consumer loyalty and satisfaction in e-commerce platforms.

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