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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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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
THE EFFECT OF LEADERSHIP STYLE ON WORK DISCIPLINE AT THE PT.STATE ELECTRICITY COMPANY (PLN) PERSERO MAKALE AREA, TANA TORAYA REGENCY Chrismesi Pagiu; Rati Pundissing
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

This study aims to determine the effect of leadership style on work discipline at the State Electricity Company (PLN) Persero Makale Area, Tana Toraja Regency. The type of research used is descriptive quantitative. Data collection techniques were carried out using observation, questionnaires, and documentation. The data sources used are primary data obtained by direct interviews with related parties concerned with the problem under study and from questionnaires. The analysis technique used is simple linear regression and significance test using the SPSS version 26 program. Based on the results of calculations with the t-test on the leadership variable, the result is counted as 4,454 > table 2,04227 and a significance value of 0.000 <0,05, so it can be concluded that the leadership variable affects work discipline. The results of the coefficient of determination show that 39,8% of leadership style influences work profession, and the remaining 60,2% is explained in other variables not included in the study, while the correlation between the loan interest rate variable and the demand for productive business loans is 0,631, meaning that the relationship between solid variable.
READINESS OF LISTED COMPANIES IN THE PREPARATION OF SOCIAL AND ENVIRONMENTAL RESPONSIBILITY REPORTS Ririn Breliastiti; Temy Setiawan; Tiwi Herninta; Viana Ramadhanti
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

The importance of disclosing sustainability issues in company reports is no longer an inevitable thing. Although it is still a voluntary matter, but the pressure of legitimacy is increasing amid the awareness of local and global stakeholders are starting to rise. Therefore, the company needs to make its disclosure in the annual report or a separate report called the sustainability report. This study seeks to map the readiness of companies listed on the Indonesia Stock Exchange in disclosing sustainability issues. This research is a descriptive qualitative research with 810 companies listed on the Indonesia Stock Exchange on December 31, 2022. The analysis technique used is content analysis technique. Sample observation data as many as 535 company data. The results show that 62% of companies disclose sustainability issues either in annual reports with separate sub-chapters or using sustainability reports. In addition, another 18% revealed but integrated in the discussion of the annual report. This study is important to see the readiness of companies in Indonesia in reporting sustainability issues that may later become mandatory like other countries.
ANALYSIS OF FINANCIAL PERFORMANCE AT REGIONAL GENERAL HOSPITAL (RSUD) MALINAU DISTRICT PERIOD 2017-2019 Rita Melkiana Marbun
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
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Monetary Ratio Analysis Performance of Common Hospital of Malinau.. Majors Accountancy, target of in this research is to know increase trend / degradation of monetary ratio of RSU Malinau. Method data collecting by conducting survey and calculation of data with ratio analysis analysis which consist of: ratio of likuiditas, solvency ratio and rentability ratio. Result of this research indicate that till year 2019 RSU Malinau ratio current equal to 5,23, its meaning each;every fluent debt equal to Rp. 1,- can be guaranteed with fluent asset equal to 5,23. That way also Debt Assets Ratio to representing the part of solvency ratio namely equal to 0,0182, its meaning each; every totalizeing asset equal to Rp. 1,82,- can be financed by debt equal to Rp. 1,- Percentage 1,82% is good enaugh because smaller this. In the year 2019 value of ROA representing the part of tired rentability ratio value 0.75, its meaning of ability of capital to asset of RSU Malinau to yield advantage of neto is equal to 75%. Each;Every totalizeing asset equal to Rp. 1,- yielding surplus equal to 0,75.Conclusion in this research is ratio analysis of likuiditas RSUD Malinau can be concluded that during year period 2017-2019 happened increase to third ratio ratio that is Currant Ratio, Quick Ratio and of Cash Ratio. This Matter is caused by ever greater fluent asset value and followed by fluent debt value which smaller. While solvebility analysis of RSUD Malinau sultra during year period 2017-2019.
THE ROLE OF PRODUCT UPDATE ON THE PERFORMANCE OF MARKETING (CASE STUDY OF BANG HASYIM ARJASA FURNITURE) I Dewa Made Yuda Mahendra
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

The desired sales program based on sales research expected by the industry is how to develop total marketing of goods and services on target. The sales program made by the industry is aimed at obtaining work results, especially sales work results. In large industries, renewal of ready-made goods and services. Sales programs made by sustainable market industries are in line with the need to strive to be consistent, not to change from the original situation regarding the results of sales work, but what about for small and medium industries, for example the furniture industry, which still has a dependence on understanding Sales sales program. For small and medium industries, is product renewal a fundamental matter for sustainable business continuity? The part of the population studied in this research was the furniture industry in the Arjasa sub-district, a total of 38 correspondents. The data analysis method used by the reviewers is simple regression analysis. Updates to goods have an impact on the results of sales work, for this reason the industry is focused on maintaining the quality of goods that buyers can rely on.
CORPORATE INCOME TAX RATES BEFORE AND DURING THE COVID-19 PANDEMIC BASED ON FINANCIAL PERFORMANCE IN (Case Study at PT. Kalbe Farma TBK ) Tarinih Tarinih; Fikry Ramadan Suhendar; Ghefira Nur Fatimah
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

PT Kalbe Farma Tbk is an Indonesia-based company primarily engaged in the production of health and nutritional and pharmaceutical products. Its business is classified into four segments: prescription drugs, health products, nutritional products and distribution and logistics, During the Covid 19 Pandemic. PT..Kalbe Farma Tbk, one of the companies that is still earning revenue despite a declineThis study aims to determine the calculation of corporate income tax rates before and during the pandemic and to determine the effect of changes in corporate income tax rates on the financial performance of PT Kalbe Farma Tbk. The research method is to use descriptive qualitative methods comparative, this type of research uses case studies. The sample for this research is the financial statements for the 2019 and 2020 periods of PT Kalbe Farma Tbk. The type of data used is secondary data, library data as material for testing and analyzing financial performance before and after the Covid 19 pandemic. The results of the analysis show that the calculation of income tax expense incurred or paid is smaller during the pandemic, namely in 2020, due to changes in tax rates according to with government regulation No 30 of 2020 concerning reducing income tax rates for domestic corporate taxpayers in the form of public companies. In 2019 (before the pandemic) PT Kalbe Farma Tbk was subject to a corporate tax rate of 25%, while in 2020 (during the pandemic) it was subject to a corporate tax rate of 22% and received a 3% reduction to 19%. The results of the study of changes in tax rates on the financial performance of PT Kalbe Farma Tbk in ROA decreased by 0.11% and DER decreased by 2.15%, while ROE increased by 0.13% and NPM increased by 0.9%. in the period after the change in the corporate income tax rate.
ANALYSIS OF THE EFFECT OF FISCAL POLICY ON THE POOR POPULATION IN INDONESIA Nano Prawoto
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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This study aims to analyze the effect of regional gross domestic product, population size, general allocation funds, regional government spending on education and health, and foreign investment in overcoming poverty in Indonesia. The model used in this research is panel data regression with the best Fixed Effect Model. The data used in this study is data sourced from the Indonesian Central Bureau of Statistics and the Ministry of Finance of the Republic of Indonesia from 2010-2020. The results of the study show that gross domestic regional income, General Allocation Fund, Health Budget, and foreign investment have an influence on the problem of poverty in Indonesia, an increase in these variables will reduce the number of poor people. An increase in population will increase the number of poor people. Meanwhile, the education budget carried out by the local government does not affect the number of poor people. The government needs to review activity programs to improve human resources through Elementary and Secondary Education throughout Indonesia.
FACTORS AFFECTING CARBON DIOXIDE EMISSIONS IN INDONESIA Agus Tri Tri Basuki; Anggi Stioningrum
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Carbon dioxide emission is one result of human activities in everyday life. Carbon dioxide emissions if left unchecked will damage the environment which will have an impact in the future. This study aims to determine how much influence economic growth, foreign investment, energy consumption and population have on carbon dioxide emissions in Indonesia. This study uses secondary data for the period 1980-2021 sourced from the Indonesian Central Statistics Agency (BPS), the Investment Coordinating Board, the World Bank, Our World In data and Energy Outlook. The analysis model uses the Vector Error Correction Model (VECM). The results of the study show that economic growth, foreign investment, and energy consumption do not have a significant effect in the short term, but in the long term they have a significant effect on carbon dioxide emissions. Population does not have a significant influence on carbon dioxide emissions in Indonesia, both in the short and long term.
ANALYSIS OF HOUSEHOLD CONSUMPTION AND WELFARE LEVEL OF WATER APPLE FARMERS IN TEBING GERINTING UTARA VILLAGE, SOUTH INDRALAYA SUB-DISTRICT, OGAN ILIR REGENCY Eka Mulyana; Serly Novita Sari; Dini Damayanthy; M Huanza
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
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This study aims to analyze household consumption and the level of welfare of water apple farmer households in Tebing Gerinting Utara Village, South Indralaya District, Ogan Ilir Regency, South Sumatra. The research location was determined purposively with the consideration that the majority of the population in Tebing Gerinting Utara Village are water apple farmers. Sampling was taken randomly and only 30 samples were taken from a total of 613 water apple farmers. The analysis was carried out to answer the objective, namely using descriptive analysis and the Household Food Expenditure Share test and the Good Service Ratio (GSR) test to analyze the level of welfare of water apple farmer households. The research results obtained in this study are the household expenses of water apple farmers in Tebing Gerinting Utara Village is IDR 12,518,200/year which is divided into two categories, whicis food expenditure is IDR 5,401,200/year with the largest expenditure being the purchase of rice and non-food expenditure is Rp. 7,116,800/year with the largest expenditure is for purchase farmer's tobacco consumption. From the results of the PPP and GSR tests, it was found that water apple farmers in Tebing Gerinting Utara Village were able to buy and meet the main needs of their households and economically, farmer households were considered to be prosperous.
AN APPLICATION OF RESEARCH AND DEVELOPMENT METHODS IN MANAGEMENT OF DIGITAL MEDIA TO IMPROVE THE LEARNING MINDSET STUDENTS Heni Wulandari; Suherman Suherman; Sri Wahyuni; Nabila Octabia Cahyandi
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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This study aims to develop and produce digital media-based teaching materials in English lessons that are validated and describe their validity, practicality and effectiveness. This study applied the Research and Development method with five stages (ADDIE), namely Analysis, Design, Development, Implementation and Evaluation. The development model used is the Luther-Sutopo version of the multimedia development model which consists of six stages, namely drafting, designing, gathering material, manufacturing, testing and distribution. Digital media-based teaching materials are expected to present interesting and interactive English learning materials, so that it will be easier for teachers to carry out learning and can improve student achievement in the field of education.
CAPABILITY TO MANAGE FINANCIAL REPORTS FOR MSMES UTILIZING ACCOUNTING INFORMATION SYSTEMS Agry Alfiah; Asri Ady Bakri; Fatimah Fatimah; Rinto Syahdan; Hedar Rusman
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
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Accounting Information Systems (AIS) are gaining importance in the management of financial reports for micro, small, and medium-sized enterprises (MSMEs) in the current digital era. The ability to effectively utilize AIS can help SMBs manage their finances more efficiently and precisely, thereby enhancing their performance and long-term success. By utilizing the appropriate AIS, MSMEs can obtain advantages such as more efficient and accurate transaction recording, improved financial analysis, and the ability to generate comprehensive and simple-to-understand financial reports. Utilizing accounting information systems, this study seeks to facilitate the management of financial reports from micro, small, and medium-sized enterprises. AIS is a system used to manage financial data and provide business proprietors with accurate and up-to-date financial information. By utilizing AIS, MSMEs can save time and energy when managing financial reports and making structured business decisions regarding data input and processing, particularly financial reports. The research yields an accounting information system with system features suitable for assisting and supporting MSMEs in managing financial management, such as managing customer data, sales data, purchase data, account data, general journal data, user data, sales reports, purchase reports, general journal reports, balance sheet reports, income statements, and capital change reports.

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