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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 2,391 Documents
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THE EFFECTIVENESS OF THE PAYROLL ACCOUNTING SYSTEM ON INTERNAL CONTROL OF EMPLOYEE SALARY PAYMENTS (CASE STUDY AT BPKAD WEST JAVA PROVINCE) Senita Ardiya Ramadini; Yati Mulyati
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

This study aims to determine the effectiveness of the utilization of the payroll accounting system on internal control of employee salary payments at BPKAD West Java Province, in helping to manage payments and calculations of employee salaries in the current month and budget estimates for the following year. BPKAD or the Regional Financial and Asset Management Agency acts as the Regional General Treasurer (BUD) in managing regional finances and assets in the supporting affairs of the Regional Government. BPKAD oversees 38 Regional Work Units (SKPD) within West Java Province. This type of research is quantitative research. The population used is the salary managers in each BPKAD of West Java Province. A total of 100 samples were used as a sampling technique in this study using purposive sampling. Primary data is used as a data source which will be obtained through distributing questionnaires to respondents. Data analysis in this study used the help of the SPSS version 23.0 program by conducting descriptive analysis tests, data quality tests, classical assumption tests, and hypothesis testing. The results of the study prove that payroll accounting implemented in the agency is in accordance with the payroll accounting standards applicable in Indonesia. This is evidenced by the results of the study showing that the payroll accounting system has a positive and significant effect on internal control at BPKAD West Java Province. In addition, based on the results of the questionnaire distributed through google forms, it proves that with the help of the use of a payroll accounting system, it is able to make internal control in an agency more accurate, timely, effective, and on target.
The REGIONAL FINANCIAL RATIO ANALYSIS AS PERFORMANCE APPRAISAL TOOL (CASE STUDY ON BPPKAD MAGETAN REGENCY) Dwi Koerniawati
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

This study aims to determine the financial performance of BPPKAD Magetan Regency by analyzing the ratio of regional financial independence, effectiveness and efficiency ratio, activity ratio, growth ratio, and debt service coverage ratio. This study uses secondary data for 2018-2020 obtained through financial statement analysis. The writing methods used are description and exposition. The results showed that the independence ratio is still low with an average of 28.67% but continues to increase every year. The effectiveness ratio tends to be effective with an average of 108.46% while the efficiency ratio is already efficient with an average of 4.75%. In the ratio of BPPKAD activities, Magetan Regency is still prioritized for routine expenditure (Operations) of 69.64% rather than for development expenditure (Capital) of 14.74%. The growth ratio is showing a negative trend. Thus, the financial performance of BPPKAD Magetan Regency based on regional financial ratio analysis is quite good.
THE EFFECT OF JOB STRESS AND LEADERSHIP SUPPORT ON IRING MANTEN WEDDING ORGANIZER EMPLOYEES’ PERFORMANCE Rendi Alvianto; Sonja Andarini
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

To develop competent human resources, it is crucial to provide excellent education, suitable training, and enough social facilities. This study aimed to assess the effect of job stress and leadership support on Iring Manten Wedding Organizer employees' performance. This study employed a quantitative form of methodology. The population consisted of 40 Iring Manten Wedding Organizer employees as the research sample. Based on the processed data results, the sig value of the job stress variable (X1) is 0.003 < 0.05. The value is tcount -3,239 < ttable 2.024. Then, H2 is accepted and H0 is rejected. It means that the job stress has a significant effect, but has no effect on employee performance. Then the sig value on the job stress variable (X2) is 0.000 < 0.05. The value is tcount 4.214 > ttable 2.024. Then, H3 is accepted. It means that leadership support has a significant effect on employee performance.
THE EFFECT OF TAXPAYER AWARENESS AND TAX SANCTIONS ON TAXPAYER COMPLIANCE IN PAYING LAND AND BUILDING TAX IN CIBIRU DISTRICT Alsya Putri Saliha; Rachmat Hidayat
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

The purpose of this research is to ascertain the impact of taxpayer education and tax penalties on taxpayer compliance with regard to paying land and building taxes. Comparative causal analysis is the study methodology used. People who are required to pay land and construction taxes make up the study subjects. Taxpayer awareness, tax penalties, and tax compliance are research factors. The independent variable is taxpayer knowledge and tax penalties, while the dependent variable is taxpayer compliance with regard to paying land and building taxes. 6,818 individuals who pay land and building taxes in Cibiru District make up the study's population. As many as 100 persons had their samples collected at random. Multiple linear regression is used to analyze data. The study's findings demonstrate that tax penalties and knowledge of taxpayers' rights separately have an impact on taxpayer compliance, and that awareness of taxpayers' rights and tax penalties together have an impact on taxpayer compliance.
THE EFFECT OF COMMUNICATION AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE AT PARAMADINA UNIVERSITY IN JAKARTA Hadi Wibowo; Dewi Listiorini; Arif Haryadi
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

Primary communication is the process of conveying one's thoughts and or feelings to others. Organizational culture can influence human behavior in organizations, especially in terms of trust and commitment in the organization. Employee performance is the scope of responsibility, of course referring to the work results that have been achieved by someone related to work. The research objectives are as follows: To find out whether together the influence of Communication and Organizational Culture on Employee Performance at Paramadina University in Jakarta. The sampling technique used in this study the authors used the Random Sampling technique or by random method, all employees were a population of 179 and were used as a random sample using the Slovin formula in Husein Umar, 2015, only 64 samples were obtained. The results showed that partially and simultaneously there is a positive and significant influence between Communication and Organizational Culture on Employee Performance.
The EFFECT OF TAXES, BONUS MECHANISM, TUNNELING INCENTIVES ON THE INDICATIONS OF TRANSFER PRICING IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2018-2021) Devi Ayu Putri; Indah Cahya Sagala; Yani Rugun Simanullang
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

This study aims to examine the effect of taxes, bonus mechanisms and tunneling incentives on transfer pricing of mining companies listed on the Indonesia Stock Exchange in 2018-2021 either partially or simultaneously. The independent variable in this study is tax (X1) bonus mechanism (X2) and tunneling incentive (X3) while the dependent variable in this study is transfer pricing. This type of research is quantitative research conducted using secondary data in the form of data from annual reports in 2018-2021. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling method used purposive sampling and obtained a sample of 20 companies or 80 samples of companies. Hypothesis testing was carried out using logistic regression analysis with the help of the SPSS v.25 program and Microsoft Office Excel software. The results of this study indicate that the variables of tax, bonus mechanism and tunneling incentive have a positive and significant effect on transfer pricing of mining companies. This study shows that simultaneously taxes, bonus mechanisms, tunneling incentives have a positive effect on transfer pricing.
THE INFLUENCE OF THE TAX WAIVER, TAX PENALTIES AND THE E-SAMSAT SYSTEM ON MOTOR VEHICLE TAXPAYER COMPLIANCE Salma Shafira Nurfadillah; Yati Mulyati
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

The purpose of this study was to determine the impact of the tax waiver, tax penalties, the e-samsat system on taxpayer compliance. tax waiver, tax penalties, the E-Samsat system are experimental variables in this study. Taxpayer compliance is a dependent variables in this analysis. taxpayers registered at the Pajajaran I Samsat Office in Bandung City are the population used in this study. The nominal of taxpayers registered in Pajajaran Samsat Office on 2022 is 550,542. The sample determination uses a purposive sample method, with the criteria that taxpayers who have been registered at the Pajajaran Samsat office for at least one year, and taxpayers who have used the e-samsat system. This study relies on primary data collected from a sample of one hundred taxpayers who filled out questionnaires distributed at the Pajajaran Samsat Office in Bandung City. Multiple linear regression is a technique used in the analysis. This research shows that the implementation of tax penalties has a significant and positive impact on taxpayer compliance to pay motor vehicle taxes. Implementation of e-samsat system have a significant and positive impact on taxpayers' compliance to pay motor vehicle tax. Meanwhile, tax waiver has no impact a taxpayers compliance to pay motor vehicle tax
ACCELERATION OF DIGITAL SERVICE LITERACY OF BANK JATIM SYARIAH CAPEM PROBOLINGGO TO CUSTOMERS IN AN EFFORT TO MINIMIZE THE RISK OF DIGITAL TRANSFORMATION Moh. Khoirul Anam; Saifuddin Saifuddin; Putri Nur Afrida
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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This study aims to illustrate the importance of accelerating digital literacy to increase the literacy of Bank Jatim Syariah digital services to customers, so that customers are not easily exposed to digital-based fraud in online transactions, so as to minimize the risk of digital transformation. This research uses qualitative research with a descriptive approach based on the discovery of a social phenomenon or human problem that is currently occurring. The results of this study show that the acceleration of digital service literacy of Bank Jatim Syariah Capem Probolinggo applied to its customers is; First, providing literacy directly to customers when socializing Jconnect Mobile Bank Jatim Syariah. Second, conveying information in various media by following trends so that it is more attractive and easy to understand by customers and secures customer data information. Thus, it is an effective way to overcome the risk of digital transformation in the form of social engineering.
THE EFFECT OF REGIONAL ORIGINAL REVENUE AND GENERAL ALLOCATION FUND ON CAPITAL EXPENDITURE IN WEST JAVA PROVINCE FOR THE 2017-2020 PERIOD Saska Salsadilla Kurniawan; Sendi Gusnandar Arnan
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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At present, the existence of regional autonomy is intended to be the authority of government affairs to allocate its sources of income in order to accelerate the development of a prosperous society through services and empowerment. This study aims to determine how much influence government revenue sources, namely Regional Original Revenue and General Allocation Fund on Capital Expenditure of West Javan cities in 2017-2020. In the research conducted, the authors analyzed the data with descriptive quantitative methods, namely by drawing and analyzing data based on existing facts and information. The research data used is secondary data, consisting of data on Regional Original Revenue, General Allocation Fund, and Capital Expenditure which comes from the budget realization report at the Bandung City Regional Financial and Asset Management Agency for the 2017-2020 period. The SPSS statistic 23 software was used as a data processing tool along with the classical assumption test and multiple linear regression as the data analysis method in this study. The result of the study prove that Regional Original Revenue has a significant affect on Capital Expenditure while the General Allocation Fund has no significant affect on Capital Expenditure. The magnitude of the influence of regional original revenue and general allocation fund contributed 73,8% to capital expenditure. This means that the more revenue realization obtained by the local government from PAD and DAU, the more funds can be channeled to its capital expenditure budget.
THE EFFECT OF SERVICE QUALITY AND PRODUCT FACILITIES ON CONSUMER SATISFACTION WITH PRICES (TOLL FREE) AS INTERVENING VARIABLES (Case Study on Jasa Marga Mabar 1 Toll Gate) Tumini Sipayung; Roma Sihombing; Anggiat Sinaga; Ahmad Fadli; Fichri Alfisyahri
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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This study aims to determine the effect of service quality and product facilities on consumer satisfaction with tariffs (toll fees) as an intervening variable (Case Study on Jasa Marga Mabar 1 Toll Gate). This type of research is quantitative research. The population in this study is 118 thousand vehicles and the total sample is 100 toll net users. The data analysis technique in this study used multiple regression data analysis and hypothesis testing. The results of this study are the quality of service has a positive and significant effect on toll rates at the Mabar toll gate 1. Service quality has a positive and significant effect on consumer satisfaction at the Mabar toll gate 1. Product facilities have a positive and significant effect on toll rates at the Mabar toll gate 1. Facilities product has a positive and significant effect on consumer satisfaction at the Mabar toll gate 1. Toll tariffs have a positive and significant effect on consumer satisfaction at the Mabar toll gate 1. Service quality has a positive and significant effect on customer satisfaction through toll rates at the Mabar toll gate 1 Product facilities have a positive effect and significant to customer satisfaction through toll rates.

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