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Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Published by Sekolah Tinggi Keguruan dan Ilmu Pendidikan Bima
ISSN : 26853132     EISSN : 26146002     DOI : https://doi.org/10.33627/pk.v2i1
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Jurnal Pendidikan dan EKonomi (PenKoMi) merupakan Jurnal Program Studi Pendidikan Ekonomi STKIP Bima. Jurnal PenKoMi memuat artikel hasil penelitian dan hasil pemikiran di bidang pendidikan dan ekonomi, berisikan laporan hasil penelitian, hasil gagasan konseptual, dan critical review di bidang pendidikan dan ekonomi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 228 Documents
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PENGARUH KEPEMIMPINAN SITUASIONAL DAN POLA KOMUNIKASI TERHADAP DISIPLIN KERJA KARYAWAN PADA PT. PLN TARAKAN MITRA PT. PLN (PERSERO) ULP WOHA Firmansyah Kusumayadi
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1720

Abstract

This research aims to determine the positive and significant influence of situational leadership and communication patterns on employee work discipline at PT. PLN Tarakan Partners PT. PLN (Persero) ULP Woha. This type of research is associative using quantitative data. The population and sample in this research were 55 employees using a total sampling technique. Data collection techniques include observation, interviews, questionnaires, documentation. Data analysis techniques use validity tests, reliability tests, multiple linear regression tests, classical assumption tests, correlation coefficient tests, coefficient of determination, t tests and f tests with the help of SPSS version 24 for Windows. The research results show that there is a positive and significant influence of situational leadership and communication patterns on employee work discipline at PT. PLN Tarakan Partners PT. PLN (Persero) ULP Woha.
PENGARUH KARAKTERISTIK EKSEKUTIF, KEPEMILIKAN INSTITUSIONAL DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Putri Dwi Wahyuni; Vibria Rezki Ananda
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1725

Abstract

This study aims to analyze of how much executive characteristic, institutional ownership and financial distress influencing tax avoidance in the automotive subsector manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2021 period. The factors tested in this study are tax avoidance as the dependent variable while executive characteristic, institutional ownership and financial distress are independent variables. The sample of this study consists of 12 automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) and submitting financial reports consistently within a period of 4 years, which is 2018-2021. The data used in this study is secondary data and the sample selection using purposive sampling method. The analytical tool used is multiple regression analysis to examine the effect of executive characteristic, institutional ownership and financial distress on tax avoidance. The results of this study indicate that the executive characteristic and financial distress have an effect on tax avoidance. Meanwhile institutional does not have any effect on tax avoidance.
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP PRESTASI KERJA PEGAWAI DI PUSKESMAS WAWO KABUPATEN BIMA muhammad yusuf; Kartin Aprianti
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1728

Abstract

This research aims to determine the influence of work motivation and discipline on employee work performance at the Wawo Community Health Center, Bima Regency. The approach used in the research is an associative approach. The population in the study was 119 employees with a sample of 34 ASN employees. The data collection techniques used were observation, questionnaires and literature study. The data analysis techniques used were validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient, coefficient of determination, T test, and F test which were processed using the Statistical Product and Service Solution (SPSS) program. The results of the study showed that Motivation ( X1) has a significant effect on work performance. Work Discipline (X2) influences work performance. And work motivation (X1) and work discipline (X2) simultaneously influence employee work performance at the Wawo Health Center, Bima Bima Regency.
PENGARUH WORK LIFE BALANCE DAN KOMPENSASI TERHADAP LOYALITAS KARYAWAN PADA CV. 88 KOTA BIMA Jaenab Jaenab; Mulyadin Mulyadin
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1732

Abstract

The research aims to determine whether work life balance and compensation have a significant effect on employee loyalty at CV. 88 Bima City so that it can provide input to leadership on CV. 88 Bima City. This research is quantitative research and the type of research is associative with the population in this research being all CV employees. 88 Bima City, so the sampling technique was a saturated sample of 37 respondents, while the data collection technique used observation, literature study and questionnaires, referring to a 5 point Likert scale which was then distributed to 37 respondents. The analytical method used in this research is multiple linear regression which is then analyzed using SPSS version 21 for Windows. The results of this research are: 1) There is a significant influence of work life balance on loyalty to CV. 88 Bima City. 2) There is no significant influence of compensation on loyalty to CV. 88 Bima City. 3). There is a significant influence of work life balance and compensation on employee loyalty at CV. 88 Bima City.
PENGARUH LIABILITAS, ROE, DAN BOPO TERHADAP PROFITABILITAS FINTECH DI INDONESIA Afifah Bety Ariani; Atika Fatimah
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1734

Abstract

The aim of this research is to determine the influence of Liabilites, ROE, and BOPO on Fintech Profitability in Indonesia. The method used in this research is multiple linear regression analysis. Based on the research results, liabilities have no effect on net profit after tax. This is because if economic conditions are bad, debt can reduce company profits. However, if the economy is normal, debt can increase profitability. ROE affects net profit after tax, because the use of owner’s capital through company management works efficiently to increase company profits. This will create a good return for the business because the capital owner receives a profit. As the company’s income increases, the return on equity will of course be higher, which is useful for other working capital used to support the company’s operations. BOPO affects net profit after tax because the lower the BOPO value, the more efficient the fintech is in managing
PENGARUH CONTENT MARKETING TERHADAP COSTUMER ENGAGEMENT (STUDI KASUS PADA KONSUMEN MARKETPLACE SHOOPE DI KOTA BIMA) Ismunandar Ismunandar; Nuir Khusnul Hamidah
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1735

Abstract

This research aims to analyze and determine the influence of content marketing on customer engagement (Case study of shopee users in Bima City). This type of research is associative using quantitative data. The population in this research is all Shoppe users in Bima City using a research sample of 50 consumers using an accidental sampling technique. Data collection techniques include observation, interviews, questionnaires, documentation. Data analysis techniques use validity tests, reliability tests, simple linear regression tests, correlation coefficient tests, coefficient of determination, t tests with the help of SPSS version 26 for Windows. The research results show that there is an influence of content marketing on customer engagement (Case study of shopee consumers in Bima City.
KONTRIBUSI ZAKAT TERHADAP PEREKONOMIAN: SYSTEMATIC LITERATURE REVIEW Nisa Khairunnisa; Ismail Ismail; Nur Imamah; Ririn Dwi Aryanti; Sukardi Sukardi
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1738

Abstract

This research aims to address the research question on the development of the research topic regarding the contribution of zakat to the economy over the last 10 years, from 2014 to 2023. The method employed is Systematic Literature Review (SLR) with the application of VOSviewer. The review includes 85 articles sourced from the Scopus database. The findings reveal that the evolution of research on the contribution of zakat to the economy is closely related to the social, religious, and economic context of the country, particularly Indonesia, with a majority Muslim population. The existence of zakat institutions, such as BAZNAS and local zakat institutions, adds complexity to research in Indonesia. Conversely, countries with minority Muslim populations, such as Thailand and Japan, tend to have limited research on this topic. Zakat is not only viewed as a religious obligation but also as a strategic tool to support economic growth, especially in developing countries with a majority Muslim population. Productive zakat programs in Indonesia, like the Pekanbaru Cerdas Program, contribute positively to the community's economy, despite facing challenges. During the Covid-19 pandemic, zakat through Islamic Social Finance serves as a solution in crisis recovery. Research findings emphasize the optimal role of zakat funds in addressing economic issues, with the distribution topic being the main focus and its derivatives such as Zakat Fund, programs, growth, economic growth, Covid, microfinance, and tax. This research contributes to a better understanding of the role of zakat in the economy, paving the way for more advanced thinking and effective policy implementation. The limitations of this study include the use of limited secondary data from Scopus. Future research should utilize primary data, including interview and observational data.
PENGARUH UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PREDIKSI VARIABEL PEMEDIASI ( Studi Empiris perusahaan yang terdaftar di BEI) Toto Sudibyo; Nurkhayati Nurkhayati
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1743

Abstract

The aim of this research is to understand the direct or indirect impact of corporate size on firm value, with corporate social responsibility (CSR) disclosure serving as an intervening variable. The research employs a purposive sampling method with specific criteria, selecting 50 companies as samples to represent all those listed on the Indonesia Stock Exchange. The analysis method utilized in this research is SPSS. The findings indicate that the size of the industry does not significantly influence CSR disclosure positively. However, the effect of CSR on firm value is significantly positive, while the impact of size on firm value is significantly negative. Additionally, CSR disclosure, as an intervening variable, is substantiated in this research.
ANALISIS PENERAPAN PAJAK PENGHASILAN FINAL PASAL 4 AYAT 2 PADA PERUSAHAAN JASA KONSTRUKSI PT. CONSPEC PERTAMA INDONESIA Sri Setia Ningsih; Sari Yulianti; Erion Erion; Lestari Adhi Widyowati; Gunawan Raspatty
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1745

Abstract

The purpose of this research is to find out how the regulations of Tax Law Number 36 of 2008 concerning reporting and calculating final income tax on construction services at "PT Conspec Pertama Indonesia" are applied. Income from business entities that provide construction services is regulated by income tax article 4 paragraph 2 which is final. In this case, "PT Conspec Pertama Indonesia" is subject to a levy of 3%, which also applies to large and medium businesses. The methodology used in this research is qualitative, consisting of data collection, management, analysis and drawing conclusions. Final income tax on construction services is collected, managed and analyzed in this research. Findings were obtained from this analysis. The research results show that overall the implementation of the calculation, deduction, deposit and reporting system is in accordance with PMK regulation no. 153/PMK.03/2009 and PP no. 40 of 2009. In the event that the service user is not a tax withholder, he/she carries out the calculations and deductions himself. For the deposit system, e-billing has been used, and reporting via Periodic SPT has been attached along with proof of deductions. However, due to communication problems, there are still some differences in calculations and reporting delays. In the future, the tax and accounting department needs to be aware of this
KEPEMIMPINAN MADRASAH DALAM PERSPEKTIF TOTAL QUALITY MANAGEMENT UNTUK MENINGKATKAN MUTU PENDIDIKAN MADRASAH Ma'rifah Ma'rifah; Suaeb Suaeb
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 6 No 2 (2023): Jurnal PenKomi: Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v6i2.1750

Abstract

Tujuan penelitian ini adalah menganalisis gaya kepemimpinan kepala madrasah dalam perspektif Total Quality Management (TQM) untuk meningkatkan mutu pendidikan di Madrasah Aliyah Negeri 2 Kota Bima. Penelitian ini menggunakan metode kualitatif. Jenis data penelitian terdiri dari data primer dan data sekunder. Informan penelitian terdiri dari kepala madrasah, para wakil kepala madrasah, dewan guru dan orangtua. Pengumpulan data menggunakan teknik observasi, wawancara, dan studi dokumentasi. Analisis data menggunakan teknik analisis kualitatif model interaktif (Miles & Huberman, 2009), meliputi tiga tahapan analisis, yaitu: data reduction, data display, dan verifikasi/conclusions. Hasil penelitian menemukan bahwa ditinjau dari total quality management kepemimpinan kepala madrasah ditunjukkan dengan penerapan nilai-nilai demokratis, professional dan komitmen. Pada praktiknya, nilai-nilai kepemimpinan tersebut diwujudkan melalui keterlibatan semua komponen dan pemangku kepentingan dalam penyusunan program kerja madrasah, penguatan motivasi melalui penerapan kebijakan reward dan punishment, memberi dukungan peningkatan kompetensi guru melalui kegiatan pelatihan (online dan offline), menciptakan budaya madrasah yang melayani, serta membangun hubungan kemitraan dengan berbagai pihak eksternal madrasah. Sementara untuk memastikan rencana dan program kerja madrasah, kepala madrasah melakukan evaluasi berkala, supervisi, dan koordinasi dalam forum Musyawarah Guru Mata Pelajaran (MGMP) secara optimal.

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