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Contact Name
Wahyu Eko Pujianto
Contact Email
wahyueko.mnj@unusida.ac.id
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+6282302567515
Journal Mail Official
wahyueko.mnj@unusida.ac.id
Editorial Address
Jl. Monginsidi Kav DPR No.Dalam, Sidoklumpuk, Sidokumpul, Kec. Sidoarjo, Kabupaten Sidoarjo, Jawa Timur 61218
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Kab. sidoarjo,
Jawa timur
INDONESIA
GREENOMIKA
ISSN : 26570114     EISSN : 26570122     DOI : https://doi.org/10.55732/unu.gnk
Greenomika contains a collection of a selected articles from the results of research and study of literature which is relevant to accounting, management, and entrepreneurship. Greenomika Journal is published 2 (two) times a year, in June and December.The Greenomika topic include Accounting in Public Sector, Auditing, Tax, Educational accounting, Financial Accounting, Financial Management, Marketing Management, Operations Management, Strategic Management, Human Resource Management, and Entrepreneurship.
Articles 7 Documents
Search results for , issue "Vol. 2 No. 2 (2020): GREENOMIKA" : 7 Documents clear
HEGEMONI LABA AKUNTANSI DALAM ETIKA BISNIS (KRITIK ANTONIO GRAMSCI) Nurdina; R. Yudi Sidharta
GREENOMIKA Vol. 2 No. 2 (2020): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.641 KB) | DOI: 10.55732/unu.gnk.2020.02.2.1

Abstract

This article uses Antonio Gramsci's hegemonic thinking to critically examine accounting earnings within the framework of business ethics. In the realm of accounting, critical scientists offer a new view as an alternative that can radically replace various current modes of accounting practice, especially aspects of injustice that are generated or supported by accounting. The practical view sees business as a purely profit making activity, even if profit is considered the sole main purpose of business. Currently there are concerns from many parties in Indonesia that the phenomenon of unethical business methods will develop. There is even an assumption that unethical business practices are legal, if you want to gain the maximum profit or profit according to economic principles. This paper aims to arouse our awareness that business success is not only determined by company profits and growth. The perpetuation of capitalist domination in accounting is supported by traditional intellectuals who use their hegemony in spreading these capitalist values.Therefore, counter-hegemony is needed as mentioned by Gramsci, namely organic intellectuals to free the people from the domination of hegemony of capitalism.
PENGARUH TESTIMONI DAN DAYA TARIK INSTAGRAM TERHADAP KEPUTUSAN PEMBELIAN : (STUDI PADA LSINTA MUSLIM WEDDING) Laily Muzdalifah; Hilmiatul Ilmiah
GREENOMIKA Vol. 2 No. 2 (2020): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.828 KB) | DOI: 10.55732/unu.gnk.2020.02.2.3

Abstract

This study aims to determine the effect of testimonials and the attractiveness of the Instagram on purchasing decisions at Lsinta Muslim Wedding Sidoarjo. This effect test is conducted to determine the effect partially and simultaneously. This research was conducted by using quantitative research. The research sample was 100 respondents. The data source in this study is primary data which is the result of filling out a questionnaire given to consumers who have used the services of Lsinta Muslim Wedding Sidoarjo. The data analysis technique was carried out by testing the hypothesis, namely doing the t test (partial) in addition to the F test (simultaneous). The results of the study show that the testimonial variable has a significant effect on purchasing decisions. For the Instagram attractiveness variable has a significant effect on purchasing decisions. For testing together, it is known that Instagram testimonials and attractiveness significantly influence purchasing decisions.
ANALISIS LAPORAN KEUANGAN DALAM RANGKA MENILAI KINERJA PERUSAHAAN PT. TELEKOMUNIKASI INDONESIA TBK. (PERIODE 2014-2018) Tri Puji Astuti; Mohammad Taufiq
GREENOMIKA Vol. 2 No. 2 (2020): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.13 KB) | DOI: 10.55732/unu.gnk.2020.02.2.2

Abstract

This research is a qualitative research with descriptive approach. Data collection techniques in this study are documentation techniques with secondary data, namely financial statement from 2014 to 2018 which include balance sheet and income statements and annual reports from 2014 to 2018. Ratio analsis techniques which include Liquidity ratio, Solvability, Activity, and Profitability. While the method used is time series analysis. After the analysis is carried out, it can be seen that the company’s financial performance is carried out from a good level of Liquidity in meeting its short term obligations, because the Current Ratio and Cash Ratio are able to pay current debts and operating costs. The value of the Solvability ratio, namely the Debt Ratio and Debt to Equity Ratio, were below the average service industry. This shows the decrease in company operations that are financed by loan funds. The value of the Activity ratio, namely Total Asset Turnover and Fixed Asset Turnover, which turnover is very slow, and the ratio is below the average of the service industry. The value of the Profitabilityratio, namely Gross Profit Margin and Net Profit Margin, is in poor condition, because the value is below the service industry average, but in good condition based on the Rate On Equity. And the condition of company’s performance from a financial perspective is said good, and based on the customer perspective it is said to be good.
OPTIMALISASI CITRA MEREK DAN DIFERENSIASI PRODUK DALAM MENUMBUHKAN LOYALITAS KONSUMEN (PRODUK MAKANAN KECIL TUM TIM DI SIDOARJO) Muhafidhah Novie
GREENOMIKA Vol. 2 No. 2 (2020): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.031 KB) | DOI: 10.55732/unu.gnk.2020.02.2.4

Abstract

The purpose of this study is to calculate the magnitude of (1) the impact of brand image in fostering consumer loyalty, a study on the Tum Team cake (2) the impact of product differentiation in fostering consumer loyalty. big on consumer loyalty. This study determined a sample of 33 customers of the Tum Tim cake. The quantitative approach research method is used in this study, using statistical tools using the SPSS 22 application, as an analysis tool. On the basis of the analysis suggests that (1) brand image is able to improve the performance of new products (2) product differentiation has an effect on increasing the level of consumer loyalty (3) Analysis of the multiple linear regression equation implies that brand image fosters a stronger impact than product differentiation to grow the level of consumer loyalty Tum Tim.
PENGARUH POSISI KEUANGAN, LABA RUGI, PERUBAHAN EKUITAS DAN ARUS KAS TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR AGRICULTURE YANG TERCATAT DI BEI PERIODE 2017 – 2019 Chairil Anwar
GREENOMIKA Vol. 2 No. 2 (2020): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (70.533 KB) | DOI: 10.55732/unu.gnk.2020.02.2.5

Abstract

This study aims to determine: (1) Effect of Financial Position on Stock Returns for 2017-2019 period, (2) Effect of Profit and Loss on Stock Returns for 2017-2019 period, (3) Effect of Changes in Equity on Stock Returns for 2017-2019 period, (4) Effect of Cash Flow on Stock Returns for 2017-2019 period, (5) Effect of Financial Position, Profit and Loss, Changes in Equity and Cash Flow simultaneously on Stock Returns for 2017-2019 period. The data in this study are secondary data obtained from the annual financial statements of agriculture sector companies in the Indonesian Stock Exchange (IDX). This type of research is quantitative research. This research was conducted using a sample of 16 companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Data analysis techniques used are descriptive statistics, classic assumption tests, multiple linear regression analysis, hypothesis testing and coefficient of determination tests. Based on hypothesis testing using the t test, it was concluded that the Financial Position, Profit and Loss, Changes in Equity and Cash Flow did not have a significant effect on Stock Return partially. Based on the F test it was concluded that the Financial Position, Profit and Loss, Changes in Equity and Cash Flow did not significantly influence the Stock Return simultaneously.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN BPHTB TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SIDOARJO Nourma Yunita; Dian Fahriani
GREENOMIKA Vol. 2 No. 2 (2020): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.702 KB) | DOI: 10.55732/unu.gnk.2020.02.2.6

Abstract

The purpose of this study is to determine the effectiveness level of land and building rights acquisition fees (BPHTB) and the contribution that land and building rights acquisition fees (BPHTB) provide to local revenue(PAD) in Sidoarjo Regency. The research method used is descriptive qualitative with primary and secondary data sources. Based on the results of research from 2015 to 2019, the following results were obtained: (1) In 2015, the acquisition fee for land and building rights (BPHTB) was 101.08% and increased in 2016 to 114.03%, then in 2017 it increased again by 128.85% in 2018 decreased by 113.02% and increased again in 2019 amounting to 109.15% the effectiveness of land and building land acquisition duties (BPHTB) in Sidoarjo Regency with a very effective value interpretation, with an average effectiveness rate of receiving land and building (BPHTB) fees for five years at 113%. (2) Contribution of land and building rights acquisition fees (BPHTB) to local revenue (PAD) in Sidoarjo Regency in 2015 with a percentage of 17.38%, decreased in 2016 by 17.02%, and increased again in 2017 amounted to 20.19% in 2018 decreased again by 19.76% and experienced an increase again in 2019 by 19.76% of the contribution of land and building acquisition duties (BPHTB )in Sidoarjo Regency for 5 years showing value interpretation less with a percentage of 18.51%. (3) The source of local revenue in Sidoarjo Regency does not only come from the tax on the acquisition of land and building rights (BPHTB), but there are other local taxes, regional levies, and others that are included in the component of regional revenue (PAD).
ANALISIS DAMPAK PENERAPAN PSAK 72 TERHADAP KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI DI MASA PANDEMI COVID-19 Duwi Rahayu
GREENOMIKA Vol. 2 No. 2 (2020): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.775 KB) | DOI: 10.55732/unu.gnk.2020.02.2.7

Abstract

This study aims to determine how the impact of the application of PSAK 72 on the financial performance of telecommunications companies during the Covid-19 pandemic. This research was conducted in the telecommunications sector, which was affected by the issuance of PSAK 72. This research uses descriptive quantitative analysis techniques. The sampling technique uses non-probability purposive sampling technique, namely telecommunication companies listed on the Indonesia Stock Exchange that meet the predetermined criteria. The following three telecommunication companies which become the research sample, namely PT. Telekomunikasi Indonesia Tbk, PT. INDOSAT Tbk AND PT. XL AXIATA Tbk. The results of this study indicate that the application of PSAK 72 resulted in the financial performance of the three companies not being a little better when compared to the previous standard. The difference in the revenue recognition provisions based on PSAK 72 and the previous standard caused a slight change in the value of revenue from contracts with customers in the third quarter of 2020, so that the revenue value was smaller when compared to using the previous standard. On the other hand, based on the assessment of the three companies, the Covid-19 pandemic has not had a significant adverse impact on the business continuity of PT Telkomsel Indonesia Tbk, PT. INDOSAT Tbk and PT. XL AXIATA Tbk.

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