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Paska Marto Hasugian
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editorjournal@seaninstitute.or.id
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INDONESIA
Jurnal Ekonomi
Published by SEAN INSTITUTE
ISSN : 23016280     EISSN : 27219879     DOI : https://doi.org/10.54209
Core Subject : Economy,
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
Articles 2,391 Documents
FACTORS AFFECTING THE INTEREST OF ACCOUNTING STUDENTS TO TAKE PROFESSIONAL ACCOUNTANT CERTIFICATION Natalia Lily Babulu; Paulina Rosna Dewi Redjo
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

The accounting profession as one of the professions with good prospects of course also cannot be separated from certification requirements. An accountant with a professional accountant certification is expected to be able to manage reports and make business decisions. This certification is a form of acknowledgment of a person's competence, knowledge and skills. Certified accountants will be considered more competent than accountants who do not have certification. Adequate information about accounting certification will provide a comprehensive understanding so that it has an impact on the strong desire of students to take professional accountant certification. One form of the selling point of accounting graduates who demonstrate the competency of graduates' skills is the possession of a professional accountant certificate. The purpose of the study was to determine student interest in taking professional accountant certification. The data collection method used is using questionnaires distributed to all 7th semester accounting students. Data analysis of this study uses SmartPLS 4. The results of this study indicate that the level of understanding affects the demand for students to follow professional accountant certification, economic motivation does not affect student interest in following certification. professional accountants and labor market considerations affect student interest in taking professional accountant certification
EFFECT OF WORK DISCIPLINE AND WORK ENVIRONMENT ON EMPLOYEE ORGANIZATIONAL COMMITMENT WITH JOB SATISFACTION AS INTERVENING VARIABLE (Empirical Studies at Pandanaran University) Maria M Minarsih; Dewi Fatmasari
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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This study aims to examine the effect of education, work discipline, and work environment on organizational commitment with work experience as an intervening variable. This research is a quantitative research. The data collection instrument uses a pen. Determination of respondents using the Census technique. Census is a sampling technique that takes the entire population as a sample. The population in this research is 100 employees at Pandanaran University. The sample in this study that can. Data analysis using SPSS with path analysis and Sobel test. Data collection techniques in this study used interview techniques, questionnaires and literature study. The data obtained were analyzed quantitatively using validity test, reliability test, multiple linear regression and hypothesis testing with t test, F test, coefficient of determination and path analysis. The results of this study indicate that education, work discipline, and work environment have a positive and significant effect. to organizational commitment. Furthermore, the work experience variable shows a significant and positive effect on work commitment. On the other hand, the relationship between education, work discipline, and work environment has a significant positive effect on work experience
LECTURER'S PERCEPTION OF STUDENT'S ABILITY PANDANARAN UNIVERSITY IN ONLINE LEARNING Adji Seputra; Dheasey Amboningtyas
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
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This type of research is a survey research using three data collection techniques are questionnaires, documentation, and interviews. The variables studied were the Lecturer’s Perception of Creative Thinking Ability X1; Lecturer’s Perception of Logical Thinking Ability (X2); and Student Ability in Virtual Class and WhatsApp Group Online Learning (Y). The results showed that (1) Lecturer’s Perception of Creative Thinking Ability (X1) had a significant effect on Ability in Online Learning Virtual Class and WhatsApp Group with the Standardized Coefficients value of 0.958 or 95.8%. This means that the Lecturer’s Perception of Creative Thinking Ability 95.8% influences Ability in Virtual Class and WhatsApp Group Online Learning; (2) Lecturer’s Perception of Logical Thinking Ability (X2) has a significant effect on Ability in Online Learning Virtual Class and WhatsApp Group with the Standardized Coefficients value of 0.045 or 4.5%. This shows that Logical Thinking Ability (X2) influences Ability in Virtual Class and WhatsApp Group Online Learning.
COST AND REVENUE ANALYSIS OF TEMPE AMPAS BUSINESS IN IKM IN NORTH CENTRAL TIMOR REGENCY Felisisima Afoan; Emilia Khristina Kiha
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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The purpose of this study is to determine the cost of producing one-time production of tempeh pulp, as well as to determine the net income of tempeh pulp, one-time production. The method used in this study is to analyze the data by describing the data that has been collected about costs including fixed costs and non-fixed costs, receipts and net income of one-time production of tempeh pulp. Tofu dregs are waste from making tofu. Although it is waste, tofu pulp has a fairly high nutritional content, both protein and fat, so it is very possible to be processed into various types of food including tempeh pulp. The use of tofu waste, this is a new breakthrough in opening up business opportunities to start a small industry (IKM) at a low cost, because the raw material used is pulp which is very cheap and easy to obtain without knowing the season. Based on the results of the study, fixed costs are obtained by calculating all costs incurred by the Tempe Ampas Business at IKM in North Central Timor Regency, to finance all production activities that are not affected by production volumes of Rp. 232,690 one production consists of depreciation of production equipment of Rp. 7,690, - employee salaries of Rp. 150,000 and depreciation of land and buildings of Rp. 75,000. The total non-fixed cost of tempeh pulp production in the Tempe Ampas Business at IKM in North Central Timor Regency is Rp. 70,000, - consisting of raw material costs of Rp. 30,000. The total revenue from the production of tempeh pulp at the Tempe Ampas Business at IKM in North Central Timor Regency.in one production is Rp 500,000 so that the net income from the sale of tempeh tofu dregs at the Tempe Ampas Business at IKM in North Central Timor Regency. in one production Rp 197.310,- The conclusion of this study is the total production cost of one-time tempeh pulp production of the Tempe Ampas Business at IKM in North Central Timor Regency. is Rp 302,690 while the net income of tempe pulp is one time production at the Tempe Ampas Business at IKM in North Central Timor Regency. is IDR 197,310,-,-.
ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF VILLAGE FUND ALLOCATION MANAGEMENT IN OELTUA VILLAGE, TAEBENU DISTRICT, KUPANG REGENCY Agnes Kidi Beda Mudamakin
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
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The purpose of this study was to measure the level of effectiveness and efficiency of village fund allocation management in Oeltua Village, Taebenu District, Kupang Regency. To improve empowerment, welfare and equitable development in rural areas, the government provides financial support to villages, one of which is the Village Fund Allocation which is given to villages of at least 10% of the balancing funds received by districts/cities in the APBD after deducting the Special Allocation Funds. From 2019 to 2021, Oeltua Village receives Village Fund Allocations in a larger amount than the previous year or has increased. The use of funds that have been provided by the government for villages is not maximized. In addition, the amount that has been allocated is not in accordance with its realization. The formulation of the problem in this study is how the level of effectiveness and efficiency in managing village fund allocations is. This study aims to determine the level of effectiveness and efficiency of village fund allocation management. This research was conducted in Oeltua Village, Taebenu District, Kupang Regency for the 2017 to 2021 fiscal year. The type of data used in this research is quantitative data. The data sources used are primary data and secondary data. Data collection techniques used are observation, documentation, and interviews. Data analysis techniques used are the ratio of effectiveness and efficiency ratio.The results of the study show that the level of effectiveness of managing the allocation of village funds in the village government of Oeltua, Taebenu District, Kupang Regency ini 2017 reached 100% within the effective criteria, in 2018 it reached 94,2% was in the quite effective criteria, in 2019 reaching 92,8% are in the moderately effective criteria, in 2020 reaching 98,2% are in the moderately effective criteria, and in 2021 reaching 99,2% are in the moderately effective criteria. If we look at the effectiveness assesment criteria, it can be said that the average level of effectiveness in managing village fund allocations in 2017-2021 reaches 96,9% which is in the fairly effective. While the level of efficiency in managing village fund allocations in 2017 reached 51,2% it was in the inefficient criteria, in 2018 it reached 52,6% it was in the inefficient criteria, in 2019 it reached 45,3% it was in the inefficient criteria, in 2020 it reached 70,9% are in the inefficient criteria, and in 2021 reaching 68% are in the inefficient criteria. When viewed from the efficiency assesment criteria, it can be said that the average level of efficiency in managing the Village Fund Allocation in Oeltua Village in 2017-2021 reached 57,8% which was in the inefficient criteria
UTILIZATION OF MANGROVE PLANTS IN INCREASING THE INCOME OF TANJUNG REJO VILLAGE COMMUNITIES PERCUT SEI TUAN DISTRICT Purnama Yanti Purba; Herlin Munthe; Rafida Khairani; Kristi Endah Ndilosa Ginting; Rudiyanto Rudiyanto
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
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The purpose of this study was to find out what types of mangroves are used as processed food in Tanjung Rejo Village, Percut Sei Tuan District, How much influence does the use of mangrove plants have on increasing the income of the Esa tanjung Rejo community and what solutions are given to the obstacles faced by the Tanjung Rejo Village community. This research uses primary and secondary data with descriptive analysis method. The results of this study indicate that there are 3 mangrove ingredients which are processed food ingredients for Tanjung Rejo village, namely api-api fruit to make jam and syrup, berembeng fruit to make mangrove dodol and jeruju leaves to make jeruju sticks and jeruju chips. Researchers have conducted training seminars on administration, accounting, HRM, marketing and digital marketing using a public understanding questionnaire. The solution provided is the renewal of traditional tools into more modern tools so that the processing results are effective in terms of time and labor and output.
THE INFLUENCE OF LABOR, CAPITAL, AND MANAGEMENT ON THE PRODUCTIVITY OF IMKM ASSISTED BY THE DINAS PERINDUSTRIAN DAN PERDAGANGAN KAB. TTU Desmon Redikson Manane; Natalia Lily Babulu; Maximus Leonardo Taolin
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
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This study aims to determine the effect of labor, capital, management partially and simultaneously on productivity. The research data used is primary data through questionnaires. The method used is simple and multiple linear regression analysis. The results of this study prove that partially the labor variable, the management variable has a positive and significant effect on increasing productivity, in contrast to the capital variable it has a negative and significant effect on the productivity of micro, small and medium industries (IMKM). This indicates that productivity will increase if: good business planning, prioritizing the quality and quality of the work, adequate work wage planning, gradual strict supervision in production activities, workforce involvement in every education and job training and discipline in work. Meanwhile, simultaneously, the variables of labor, capital and management have a positive and significant effect on productivity. This study proves that these three variables make a significant contribution to increasing business productivity of the micro, small and medium industries (IMKM).
THE EFFECT OF ROLE CONFLICT, WORKLOAD AND WORK STRESS ON PERFORMANCE OF EMPLOYEE AGENCY AND HUMAN RESOURCES DEVELOPMENT IN KOTA PARIAMAN Suhelmi Helia; Dafit Ardi; Benny Armiyuza; Desmarwan Desmarwan
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
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This study aims to (1) Knowing the effect of role conflict on the performance of BKPSDM employees in Pariaman City. (2) Knowing the effect of workload on the performance of BKPSDM employees in Pariaman City. (3) Knowing the effect of work stress on the performance of BKPSDM employees in Pariaman City. (4) Knowing the effect of role conflict, workload and work stress together on the performance of Pariaman City BKPSDM employees. The population and sample in this study were all BKPSDM employees of Pariaman City as many as 32 people. The technique of determining the number of samples using total sampling. The data analysis technique used multiple regression by fulfilling the requirements of the classical assumption test of normality, and multicollinearity, heteroscedasticity. ResultsThis study shows that (1) Role conflict has a significant negative effect on the performance of BKPSDM employees in Pariaman City. (2) Workload has a significant negative effect on the performance of BKPSDM employees in Pariaman City. (3) Job stress has a significant negative effect on the performance of BKPSDM employees in Pariaman City. (4) Role conflict, workload and work stress together have a significant negative effect on the performance of Pariaman City BKPSDM employees.
EFFECT OF WORK ENVIRONMENT, COMPENSATION, WORK DISCIPLINE AND WORK ETHOS TO PERFORMANCE OF EMPLOYEE AGENCY AND HUMAN RESOURCES DEVELOPMENT MENTAWAI ISLANDS DISTRICT Yass Andria; Martin Welly; Metayana Oktavia; Nofyadi Nofyadi
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
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This study aims to determine the effect of the work environment, compensation, work discipline, and work ethic on employee performance. This research is motivated by a work environment that is felt to be less supportive in carrying out work, perceived compensation is still low, awareness of attendance at work is still low, obedience to rules and ethical behavior is still being violated, and employee performance is still unstable and tends to low in BKPSDM employees of Mentawai Islands Regency. This type of research uses a quantitative approach with multiple linear regression method. Data collection techniques with question naires, observations and interviews. The respondents of this study were 45 employees at BKPSDM Mentawai Islands Regency. The sampling method used the total sampling method where the entire population in this study was used as the research sample. Hypothesis testing was calculated using the IBM Statistical Package for Social Science (SPSS) version 24.0 program. From the results of this study it was found that partially the work environment has a significant effect on employee performance, compensation has a significant effect on employee performance, work discipline has a significant effect on employee performance, work ethic has a significant effect on employee performance, and work environment, compensation, work discipline and work ethic jointly have a significant effect on employee performance at BKPSDM Mentawai Islands Regency
THE EFFECT OF WORK FROM HOME, ORGANIZATION COMMITMENT AND WORK DICIPLINE TO THE PERFORMANCE OF BAHASAKUINGGRIS EMPLOYEE DURING THE COVID-19 PANDEMIC Siti Durotul Khasanah; Wachid Hasyim; Tri Wahyu Wirjawan
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
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The growing covid-19 virus in society, the government is urging employees to work from home to prevent and lessen the virus' spread. Therefore, employees do not require for going to the workplace and face to face. The aim of this study determined the effect of work from home, organization commitment and work dicipline to the performance of employees. This research. was held. at Bahasakuinggris in Pare, Kediri regency. Primary data is obtained by spreading questionnaires to 74 respondents. Data analysis was completed with SmartPLS 3.0 in this study. The research showed that the work from home variable was significant on the employee performance variable, then the organizational commitment variable was significant on the employee performance variable, and the work discipline variable was significant on the employee performance variable.

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