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Paska Marto Hasugian
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editorjournal@seaninstitute.or.id
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+6281264451404
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editorjournal@seaninstitute.or.id
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Komplek New Pratama ASri Blok C, No.2, Deliserdang, Sumatera Utara, Indonesia
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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. ISSNĀ 2301-6280, e. ISSNĀ 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
BOOK TAX DIFFERENCES ON EARNINGS MANAGEMENT TO THE COMPANY SECTOR MANUFACTURERS IN INDONESIA Anisha Fera Wati Siburian; Tetty Lasniroha Sarumpaet
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

Study this aim for know how the effect of large positive book tax difference (LPBTD) and large negative book tax difference (LNBTD) on earnings management on the company sector manufacturers listed on the Indonesia Stock Exchange for the 2016-2020 period. The factors tested in study this are LPBTD and LNBTD as variable independent, meanwhile earnings management as variable dependent. Method studies this use method study verification. Population in study this is company sector manufacturers listed on the Indonesia Stock Exchange for the 2016-2020 period, totaling 178 companies. Determination technique sample used in study this is non-probability sampling with purposive sampling method, so total sample as many as 70 companies. Data analysis used in study this is analysis multiple linear regression using SPSS Version 25.00. Research results showing that LPBTD and LNBTD have an effect to earnings management. Besides that, magnitude influence of LPBTD and LNBTD in give contribution influence to earnings management by 41.3%
FACTORS INFLUENCING ACCOUNTING STUDENTS' FINANCIAL LITERACY AT WIDYATAMA UNIVERSITY, BANDUNG PA. Andiena Nindya Putri; Arlina Pratiwi Purba; Ahmad Sani
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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The spread of the Covid 19 virus has shaken the economy in various countries, including Indonesia. This is due to the lack of financial literacy in society, starting from the young adult phase, especially for students. Financial problems can cause stress, and about 73% of students in the campus community report experiencing difficulties related to finances. The purpose of this study was to determine the extent to which factors influence financial literacy such as financial attitudes, family environment, peer pressure and financial efficacy . This type of research is quantitative research with a descriptive approach. The samples studied were all S1 Faculty of Economics Accounting Study Programs at Widyatama University Bandung, sampling in this study used purposive sampling, so using the above calculation it was known that the population was 251 students, a sample of 155 students was taken in this study. Data analysis techniques in this study used validity tests, reliability tests and structural model tests. The results of this study indicate that family environmental factors do not have a significant effect on financial literacy, while financial efficacy factors have a significant effect on financial literacy, financial attitudes have a significant effect on financial literacy, and peer pressure has a significant effect on financial literacy. This is consistent with research (Thomas & Subhashree, 2020) that financial knowledge, financial attitudes, parental influence, and peers have a direct and positive effect on the level of financial literacy in Engineering undergraduate students
THE EFFECT OF INTERNAL ENVIRONMENT AND INNOVATION STRATEGY ON COMPANY PERFORMANCE Deri Prayudi; Irwan Nopian Sinaga; Taufik Risal
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

PT. Abul Abul Bandung is a company engaged in the manufacture of shoes. Problems at PT. Abul Abul Bandung, namely not achieving the production target set by the company. This is allegedly due to machine damage during production activities and the lack of awareness and sense of responsibility of employees for the company's goals. The purpose of this study was to find out how much influence the internal environment has on company performance and find out how much influence innovation strategy has on company performance in PT. Abul Abul Bandung. The objects in this study are the internal environment (X1), innovation strategy (X2) and company performance (Y). The method used in this research is a quantitative method with a descriptive and associative approach. The sampling technique in this study used a saturated sampling (census). The samples taken in this study were 35 people, namely the leadership of PT. Abul Abul Bandung consisting of managers and supervisors. The data analysis technique used is multiple linear regression analysis, including the coefficient of determination test, multiple correlation coefficient, simultaneous test (F test) and partial test (T test). Based on the results of the study, it was found that there was a positive and significant influence of internal environmental variables on company performance of 0.751, and a positive and significant influence of innovation strategy variables on company performance variables of 0.956, as well as a positive and significant influence of internal environment and innovation strategies in improving performance company of 0.984 or 96.8% while the remaining 0.32 or 3.2% is influenced by other factors outside of this study. From these results it is known that there is a positive and significant influence of internal environment variables and innovation strategy variables in improving company performance.
JOB SATISFACTION AND JOB ROTATION SYSTEMS IMPLEMENTATION FOR COMPANY EMPLOYEES Deddy Novie Citra Arta; Ashur Harmadi; Samuel PD Anantadjaya; Abu Bakar; Tuti Fitriani
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

Job rotation policy is a strategy for developing employee skills by the company to improve employee performance, and this can provide refreshment and a sense of a new atmosphere for employees. So that it can provide job satisfaction or satisfaction to employees. The method in this research is a literature study by reviewing some of the results of previous research which originates from national and international articles. The research results were analyzed and used as material for discussion to determine answers to problems regarding the relationship between job rotation policies and job satisfaction which can have an impact on employee performance. All ideas from each study provide information about the methodologically desirable theory of the study being analyzed. The results of the literature review show that the job rotation policy implemented by the company has a good impact on employee job satisfaction, so it is good for improving employee performance.
FACTORS THAT INFLUENCE CONSUMER SATISFACTION: THE ROLE OF CREATIVITY AND PRODUCT INNOVATION FOR SMES IN THE CITY OF BANDUNG Jeffri Nava Wardana; Radea Respati Paramudhita
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Bandung is one of the tourism cities with a wide variety of handicraft products which are an attraction for tourists. This study aims to determine the factors that influence consumer satisfaction by looking at the role of the creativity of business people and product innovation. In this study, 110 questionnaires were distributed online to consumers in the city of Bandung, West Java. The data were then processed using multiple regression analysis with the help of SPSS 25 software. The results of this study indicate that there is a direct influence between creativity and customer satisfaction. In addition, product innovation also has an effect on consumer satisfaction. The results in this study obtained a score of 54.2%, This score indicates that there is an influence between the variables of creativity and product innovation on customer satisfaction. This study is proposed to emphasize the importance of creativity and innovation skills in product development, especially in the handicraft industry in the city of Bandung
THE MODEL OF SATISFACTION AND ITS IMPLICATIONS ON EMPLOYEE PERFORMANCE Zulki Zulkifli Noor
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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The purpose of this study is to understand and analyze: (1) organizational learning; (2) job motivation; (3) job satisfaction, (4) employee performance, and (5) the impact of organizational learning and job motivation on job satisfaction and Effects on employee performance in food and beverage companies in South Jakarta. The research methods used in this study are descriptive survey and explanatory survey. The unit of analysis in this study is the employees of food and beverage companies in South Jakarta, with a sample of 30 people. The nature of the investigation is causal, and the time frame of this study is cross-sectional. According to the research results, it is found that the organizational learning of employees of food and beverage companies in South Jakarta is generally good, the work enthusiasm of employees of food and beverage companies in South Jakarta is generally good, and the employees' satisfaction with food. The beverage companies in South Jakarta are currently rated as good, working Satisfaction affects employee performance. Organizational learning and job motivation affect employee job satisfaction in food and beverage companies in South Jakarta. Organizational learning and job motivation affect employee performance in food and beverage companies in South Jakarta. Employee satisfaction related to employee performance in food and beverage companies in South Jakarta. Work motivation significantly affects job satisfaction, so South Jakarta Food and Beverage companies need to keep this up so that the job satisfaction of employees around South Jakarta Food and Beverage companies remains the same.
FINANCIAL PERFORMANCE COMPARISON ANALYSIS BEFORE AND AFTER THE ACQUISTION OF COMPANIES LISTED ON THE IDX FOR THE PERIOD 2016 -2021 Mismiwati Mismiwati; Rika Lidyah; Lita Ayudha Ningsih
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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This study aims to analyze the comparison of the company's financial performance three years before and three years after making acquisitions listed on the Indonesia Stock Exchange for the 2017 period. The company's financial performance is measured using financial ratios, namely, the liquidity ratio (Current Ratio), the solvency ratio (Debt to Asset Ratio), activity ratio (Total Asset Turn over), Profitability ratio (Return On Assets, Return On Equity, Net Profit Market), and market ratio (Earning Per Share). The research method used is quantitative. Meanwhile, the population of this study included public companies listed on the IDX that carried out acquisitions and companies that announced acquisition activities in the 2017 period. The sample for this study was purposive sampling. The data analysis method used in answering the hypothesis is using descriptive statistics, normality test, and different tests (Sample Paired T Test and Wilcoxon Sign Rank test). The results of hypothesis testing using the Wilcoxon Sign Rank test, namely the Current Ratio, there is a difference between before and after the acquisition and the other six ratios, namely Total Asset Turn over, Return On Assets, Return On Equity, Net Profit Market, and Earning Per Share, there is no difference between before and after the acquisition. From the results that have been stated, it can be concluded that for companies that will carry out acquisition activities, they must see how the financial performance of the company to be acquired so that there is no loss for those who will acquire the company.
ANALYSIS OF COMMUNITY BEHAVIOR IN THE CASHLESS ERA OF THE NON-CASH PAYMENT SYSTEM IN MAKASSAR CITY Sri Handila Mirwan; Anas Iswanto Anwar; Sri Undai Nurbayani
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
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This study aims to determine the factors that influence the people of Makassar city in conducting non-cash transactions. These factors consist of convenience, trust, lifestyle, risk, and cost. The data used in this study is primary data obtained directly from respondents using a questionnaire of 214 respondents using a Likert scale calculation. Respondents selected in this research are people who have monthly income or salaries, both public and private employees, with the category of permanent and non-permanent employees. The analytical method used is multiple linear regression with the SPSS analysis tool. Based on the analysis that has been carried out, the results show that partially the ease and risk variables have a positive and significant effect, while the trust and cost variables have a negative and significant effect, and the cost variable has no significant results. It can be stated in this study that there are four variables, namely Convenience, Trust, Risk, and Cost which have a significant influence together on the Non-Cash Transaction variable with a percentage level of 46%, while the remaining 54% is influenced by other variables.,
REBRANDING MSME PRODUCTS AS A VISUAL IDENTITY IN INCREASING BRAND AWARENESS THROUGH SWOT ANALYSIS Sutrisno Sutrisno; Supartono Supartono; Sufyati HS; Didit Hadayanti; Achirsyah Bahar
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
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Rebranding MSME items as a visual identity is important to boost brand awareness. Through rebranding, the visual identity of a product can be improved, making the product easier for consumers to remember and improving the positive image of the product. Rebranding is an essential technique for increasing brand awareness and the success of micro, small, and medium-sized enterprises. This study rebranded a product logo for one of the MSMEs in the cake business that relies solely on Whatsapp sales and uses product images as its business visual identity mark. The SWOT analysis approach is used to examine the rebranding needs of a product in order to accommodate the company's strengths, weaknesses, opportunities, and threats. Based on the results of the SWOT analysis, the research recommends redesigning the product, particularly in terms of the logo, by employing a simple and memorable logo concept that is easily recalled by consumers for the purpose of enhancing brand awareness. With this logo redesign, it is intended that it would enhance client interest to MSME enterprises.
SURVIVING A CRISIS: META SYNTHESIS OF CRISIS COMMUNICATION STRATEGIES AND BUSINESS-TO-BUSINESS (B2B) ENTERPRISE MARKETING COMMUNICATIONS Alfridho Yuliananda; Ummanah Ummanah
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
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The purpose of this research is to determine the most effective crisis communication and marketing communication strategies for B2B companies dealing with the effects of the Covid-19 pandemic. The post-positivism paradigm was used in this study using the aggregation meta-synthesis method. According to the findings of this meta-synthesis study, the power of social networks, collaboration and partnerships, and the beginning of a transition to a digital communication system becomes an effective means of carrying out crisis management in uncertain conditions. B2B companies that are already capable of implementing this crisis communication strategy can concurrently or gradually begin implementing a marketing communication strategy through online marketing, virtual/online exhibitions, social media marketing, and price discounting or price reductions. All of these processes must be carried out due to the limitations of social meetings/interactions between individuals in the Covid-19 crisis situation.

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