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Paska Marto Hasugian
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editorjournal@seaninstitute.or.id
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+6281264451404
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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
DETERMINANTS OF RURAL AND URBAN LAND AND BUILDING TAXPAYER COMPLIANCE IN MAMUJU REGENCY Hasri Hasri; Asri Usman; Darmawati Darmawati
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

This study aims to analyze the effect of tax justice, tax sanctions and taxpayer knowledge on taxpayer compliance with taxpayer awareness as a moderating variable. This type of research is comparative causal, which uses primary data with a questionnaire. The research population is taxpayers who receive notification of tax payable in Mamuju of 102,265 taxpayers. The sample in this study was calculated using the Slovin formula with a tolerance value of 10%, which is 100 samples (50 taxpayers who comply with paying taxes and 50 taxpayers who do not comply with paying taxes). Data analysis using SmartPLS 3.0 software. The results of the study show that tax justice has no effect on taxpayer compliance, tax sanctions and taxpayer knowledge have an effect on taxpayer compliance. Taxpayer awareness is not able to moderate the relationship between tax justice and taxpayer compliance. Taxpayer awareness is able to moderate the relationship between tax sanctions and taxpayer knowledge with taxpayer compliance.
DETERMINANTS OF POVERTY LEVEL IN INDONESIA Mutmainnah Mutmainnah; Hamid Paddu; Hamrullah
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

This study observes that there is a slowdown in poverty reduction in Indonesia, so that in order to realize the achievement of no poverty in 2030 it is necessary to carry out further research related to the determinants of poverty in Indonesia. Researchers used panel data from 34 provinces in Indonesia for the 2015-2020 period. The model used is panel data regression using panel data regression analysis. The results of the study are that government spending directly has a significant effect on poverty and indirectly through unemployment has a significant effect but government spending does not have a significant effect on poverty through economic growth, investment has a significant effect on poverty but indirectly both through growth and unemployment have no significant effect,
THE EFFECT OF GOVERNMENT INVESTMENT AND EXPENDITURES ON CITY POPULATION GROWTH IN SOUTH SULAWESI PROVINCE Nurul Awaliah; Madris Madris; Sabir Sabir
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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This study aims to determine the effect of investment and government spending on urban population growth, both directly and indirectly through employment opportunities. This study uses panel data with 6 districts/cities in South Sulawesi Province for the 2010-2021 period. The analysis model used is Regression Analysis with SPSS software. The results of this study indicate that simultaneously investment and government spending affect the growth of the urban population. Likewise with investment, government spending, and employment opportunities simultaneously affecting the growth of the urban population. Partially, investment has a positive effect and government spending has a negative effect on urban population growth. Meanwhile, investment and government spending have a positive effect, but employment opportunities have a negative effect on urban population growth. As for the indirect effect, investment has a negative effect on urban population growth through employment opportunities and government spending has a positive effect through employment opportunities in urban areas of South Sulawesi Province.
AGGREGATE DEMAND, NAIRU AND ECONOMIC GROWTH IN INDONESIA Zulviana Setya Ningrum; Indraswati TA Reviane; Nur Dwiana Sari Saudi
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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This study aims to determine the effect of aggregate demand on economic growth either directly or indirectly through NAIRU in Indonesia. The analysis model used in this research is path analysis, using time series data for the period 1997-2021. As for the results of the study, namely investment directly has a negative and insignificant effect on economic growth and indirectly has a negative and significant effect through NAIRU. Consumption directly has a positive and insignificant effect on economic growth and indirectly has a negative and significant effect through NAIRU. Government spending directly has a positive and insignificant effect on economic growth and indirectly has a positive and significant effect through NAIRU.
ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF EXPENDITURES BUDGET AT THE OFFICE OF THE REGIONAL INSPECTORATE, MAMUJU REGENCY, 2019-2021 Wulan Ayuandiani
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
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This study aims to analyze the level of effectiveness and efficiency in managing the expenditure budget, through data on direct expenditure targets, expenditure budget targets, direct expenditure realization and expenditure budget realization at the Regional Inspectorate Office of Mamuju Regency, 2019-2021. Data analysis methodused in this study is descriptive quantitative analysis, namely a data analysis tool that functions to describe conditions related to technical budget management from the results of interviews and descriptionsresults of calculating the ratio of effectiveness and efficiency of budget management at the Regional Inspectorate Office of Mamuju Regency. The results of this study show: First, the effectiveness of the spending budget during 2019-2021 has an average value of 97.85% which indicates an effective condition. Second, the condition for budget efficiency during 2019-2021 has an average value of 35.86% which indicates a very efficient condition. The condition of effectiveness and high efficiency in budget management at the Regional Inspectorate of Mamuju Regency can be an example for regional apparatus agencies in the West Sulawesi region.
THE ROLE OF MINANGKABAU CULTURAL VALUES IN HR DEVELOPMENT Efrizon Efrizon; Masydzulhak Djamil Mz; Sugeng Santoso; Ahmad Badawi
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

This literature review reveals the important role of cultural values ​​and indigenous knowledge of the local community (Indigenous people) in sustainable development and human resource development for resource excellence. Each community has developed its own complex practices to protect and to manage its natural resources and ecosystems. The Minangkabau community is known as a contributor to intellectuals who played an important role in the history of the nation and state, especially in the pre-independence period and at the beginning of independence. The success of the Minangkabau people in producing national figures who bear the name of the nation and state has made Minangkabau one of the intellectually producing societies in the country. Indigenous knowledge and traditional values ​​and culture of the Minangkabau people have been used and developed for a long time in the social structure of their society. Cultural values ​​and indigenous knowledge or local wisdom are social capital as the embodiment of traditional cultural elements that are deeply rooted, in human and community life related to human resources, cultural resources, economy, security and law.
INCREASING INTEREST IN ENTREPRENEURSHIP IN THE MSME SECTOR Iskandar Zulkarnain
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

Entrepreneurial interest, especially in the MSME sector, is very important to grow considering that the MSME sector is the driving force of the economy as well as a buffer for the country's economy. However, public interest in entering the world of entrepreneurship is still very limited. Therefore, a stimulus is needed to foster public interest in entrepreneurship. The government has made various efforts to increase public interest in entrepreneurship. This study aims to examine the factors that can foster entrepreneurial interest with the aim of knowing the factors that can foster entrepreneurial interest in the community. The research method used is a descriptive qualitative method with a literature study approach. The data used is data that comes from a literature study. The results of the study indicate that before determining programs and activities that can increase entrepreneurial interest, it is necessary to first know the factors that influence the increase in entrepreneurial interest. Factors that can have an influence in growing entrepreneurial interest are personality, knowledge or education, environment, and work experience as well as additional factors such
IMPACT OF INTERNAL FACTORS IN DISTRIBUTION SOE BANK CREDIT Atang Hermawan
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

Banks are institution becoming financial _ gauge measuring strength economy a country. this _ because the bank as the party receiving the funds from Public then channel it return to Public through form credit for Upgrade wheel economy a country. For Upgrade economy so total disbursed credit must the more increase. For Upgrade distribution credit then the bank has to notice a number of factor including credit jammed, capital adequacy, as well the ability of the bank to generate profit. Study this done for test influence credit default, capital adequacy, and profitability to distribution loans to state-owned banks in Indonesia. Data used namely secondary data obtained _ from report BUMN Bank finance in the 2011-2019 period. Data analysis technique used is multiple linear regression and hypothesis test using t statistics for test regression in a manner Partial as well as the F test for for test in a manner simultaneous with level significance of 5%. Besides assumption test was also carried out classic which includes normality test, multicollinearity test, heteroscedasticity test, and auticorrelation test. Research results show that credit congested influential negative to distribution credit, capital adequacy has an effect positive to distribution credit and profitability no influential to distribution credit. Whereas in a manner simultaneous credit default, capital adequacy and profitability influential to distribution state-owned bank loans in Indonesia. Ability prediction from third variable the by 74.8%, meanwhile the remaining 25.2% is influenced by factors that are not enter to in research models.
THE EFFECT OF EMKM SAK IMPLEMENTATION ON TRUST TO OBTAIN WORKING CAPITAL CREDIT WITH TAX COMPLIANCE AS A MODERATING VARIABLE Theresia Siregar; Aryani Aryani; Atik Djajanti
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/ekonomi.v11i03.1104

Abstract

This research aims to attest the benefit of SAK EMKM for small medium enterprises (SMEs) through approved banking loans and for the country through SME tax compliance, as well as the role of tax compliance as a mediator between SAK EMKM understanding and tax compliance. The data is obtained through questionnaires and samples are selected based on several criterias: 1) The business must fall into the category of a small medium enterprise 2) SMEs must be operating in Jabodetabek area, 3) SMEs must have prepared financial statements or bookkeepings periodically, and 4) SMEs must have attempted or possesses an ongoing loan from a bank. 74 samples are selected and analyzed using a mediated linear regression analysis with a 95% confidence interval. Results of analysis using IBM SPSS Statistics 23 and PROCESS macro showed that 1) SAK EMKM has a positive significant effect on the amount of loan accepted by the bank, 2) SAK EMKM has a positive significant effect on SME tax compliance, and 3) tax compliance does not mediate the relationship between SAK EMKM understanding and SME tax compliance.
THE INFLUENCE OF ORGANIZATIONAL COMMITMENT ON PERFORMANCE WITH ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) AS MEDIATION FOLLOWING THE IMPLEMENTATION OF THE MERDEKA CURRICULUM Novi Fitria Hermiati; Pupung Purnamasari; Yunita Ramadhani RDS
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

This study aims to determine the influence between organizational commitment and organizational citizenship behavior (OCB) as an intervening variable in the implementation of an independent curriculum (Empirical Study on Kindergarten Teachers). The type of research used is a quantitative approach. The instrument used is a questionnaire with multiple choice options that must be selected from 5 choices. The population in this study was all educators who were in kindergarten institutions in Bekasi City. The purposive sampling technique is a sampling technique in this study, where in choosing the sample according to what the researcher expects and can represent characteristics in the population. The results obtained state that the evaluation of measurements has good validity through the Average Varian Extracted measurement model and means that all constructs meet the criteria for the validity of discrimination.

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