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Suci Putri Lestari
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LP2M Universitas Perjuangan Tasikmalaya Jl. Peta No.177, Kahuripan, Kec. Tawang, Kab. Tasikmalaya, Jawa Barat 46115
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Jurnal Ekonomi Perjuangan (JUMPER)
Published by Universitas Perjuangan Tasikmalaya
ISSN : 27148319     EISSN : 27147452     DOI : https://doi.org/10.36423/jumper.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jumper aim is to promote scientific articles that focus on accounting and management. Manuscript articles can come from researchers, academics, practitioners, lecturers, students and other observers who are interested in research in the field of accounting or management. JUMPER invites manuscripts in the various topics include Financial Accounting, Sharia Accounting, Finance, Accounting Information System, Auditing, Behavioral Accounting, Management Accounting, Taxation, Public Sector Accounting, Operational Management, Human Resources Management, Marketing, Entrepreneurship, And other relevan on accounting and management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 132 Documents
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PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Purnama, Titik; Rahayu, Intan; Ratnasari Astuti, Dewi
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 2 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i2.2326

Abstract

The purpose of this study is to determine how managerial and institutional ownership impact the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. In this study, 20 companies were selected as a purposive sample. Quantitative data were used. Secondary data were used as sources. Data collection used documentation and library research. Data analysis methods included hypothesis testing, multiple linear regression, and classical assumptions. All of these techniques were conducted using SPSS version 25. The study found that institutional ownership individually had a positive and significant effect on financial performance, while managerial ownership had a negative and significant effect. Both factors influenced overall financial performance. These findings support the assumptions of agency theory, where ownership mechanisms can reduce agency conflicts and improve the effectiveness of company management. These findings support the agency theory assumption, where ownership mechanisms can reduce agency conflicts and improve company management effectiveness. Keywords: Institutional Ownership, Managerial Ownership, Financial Performance, ROA, Agency Theory, Banking Companies. Keywords: Institutional Ownership, Managerial Ownership, Financial Performance, ROA, Agency Theory, Banking Companies
PENGARUH STANDAR OPERASIONAL PROSEDUR DAN KUALITAS KEHIDUPAN KERJA (Quality Of Worklife) TERHADAP EFEKTIFITAS KERJA (Studi Pada Universitas Perjuangan Tasikmalaya) Salgangga, Selji
JURNAL EKONOMI PERJUANGAN Vol. 5 No. 1 (2023): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v5i1.1351

Abstract

This research is motivated by the existence of several problems, including the effectiveness of the work of employees at the University of Perjuangan Tasikmalaya which is still low, this is thought to be caused by the not optimal implementation of SOP carried out by the university so that the work results of employees are not in accordance with the provisions set. In addition, the quality of work life is not supportive so that there are still employees who have not been able to complete a job according to the set time. The purpose of this study was to determine the effect of standard operating procedures and quality of work life on work effectiveness at the University of Perjuangan, Tasikmalaya City. In this study used a descriptive method with a quantitative approach. Respondents in this study were employees at the University of Perjuangan Tasikmalaya as many as 132 people so the authors took samples using simple random sampling technique so that the number of samples in this study were 57 people. Analysis was carried out on the data collected both from the results of observations, interviews, and questionnaires. The data analysis stage begins with validity, reliability, transformation of ordinal values ​​into intervals, and verivicative/quantitative data analysis.   Keywords: Standard Operating Procedures, Quality of Work Life, Work Effectiveness
MENINGKATKAN MINAT BERWIRAUSAHA PADA PEREMPUAN DI KOTA TASIKMALAYA Nurlinawaty, Rina; Putri Lestari, Suci
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1455

Abstract

This research is based on the potential and opportunities that women can have for entrepreneurship which is useful for developing their business or even building a new business. The aim of this research is as an effort to determine the factors that influence women's interest in entrepreneurship in the city of Tasikmalaya. By conducting this research, it is hoped that we can find out the main factors that can arouse the interest of women in Tasikmalaya City to become entrepreneurs. This research was conducted on women who have not yet started a business or already have a business in the city of Tasikmalaya. survey methods and quantitative approaches, and sampling using sampling techniques. The data source used is primary data, and the data collection technique used is a questionnaire. Hypothesis testing in this research uses SEM-PLS analysis. From the research results, it is known that economic factors most encourage women to become entrepreneurs as a solution to meet their daily needs.
PRODUKTIFITAS KERJA SELAMA PANDEMI COVID DENGAN MENERAPKAN WORK FROM HOME BAGI PEKERJA WANITA Peni Jaelani, Agus; Sutrisna, Arga; Putri Lestari, Suci
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1459

Abstract

This research aims to find out how female employees work productively during the Covid pandemic, when companies implemented work from home for female employees in Tasikmalaya City. Primary data was taken by distributing questionnaires to female employees in the city of Tasikmalaya. The research sample was determined using the Accidental Sampling technique by distributing questionnaires in the form of a Google Form. data were analyzed using the PLS-based Structural Equation Model method. From this research, it is known that the work performance of women who work at home to complete housework tends to decline further due to disruption of the housewife's duties. Where they have to work multitasking, this is aimed at negative results from the relationship between WFH and WLB to increase performance. work whose results are not significant, so WFH is not suitable for married female employees.   Keywords: work-life balance, achievement, working from home
MARKET REACTIONS TO THE CORPORATE INCOME TAX RATE REDUCTION Khodijah, Amalia Siti; Ardhi, Ardhiansyah; Muqorrobin Hujjah , Al Jaber; Anisa Wara Rahmayanti, Anggraeni
JURNAL EKONOMI PERJUANGAN Vol. 5 No. 2 (2023): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v5i2.1498

Abstract

This research aims to investigates market reactions to the announcement of the corporate income tax rate reduction regulated by the government of Indonesia. An event study employed to observe of the market reaction to the Press Release provided by the Indonesian Directorate General of Taxes regarding the Implementation of the Corporate Income Tax Rate Reduction in Income Taxes Article 29 Calculation and Income Taxes Article 25 Installment. A Dimson’s model and a z-test are employed to investigate whether market reactions exist around the new tax rate announcement. The sample used in the research is all non-financial companies listed in the Indonesia Stock Exchange (IDX). This research finds that the market reaction found significantly to the corporate income tax reduction announcement by calculating in a short window observation. This research contributes to the literature, investors and regulator for investment decision and evaluating the policy.
PENGARUH PROMOSI DAN KUALITAS LAYANAN MIE GACOAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN erpurini, wala; Noerdiana, Yusep; Nurhasanah, Tiara; Handayani, Tri
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1594

Abstract

Customers at Bandung's Mie Gacoan Surya Sumantri were the subjects of this study. The goal of this study is to ascertain the relative and simultaneous effects of service quality and promotion on purchasing decisions at Bandung City's Mie Gacoan Surya Sumantri. Both the associative and descriptive research methods were employed in this study. The unit of analysis in this study is the individual, which is the consumer in Bandung's Mie Gacoan Surya Sumantri. There were 60 respondents in the study's sample.Multiple linear regression analysis is the analytical technique employed; the validity and dependability of the research instruments were also examined. The study's findings indicate that the independent variables (promotion and service quality) have a substantial, partial, and simultaneous impact on the dependent variable (purchasing decision).This research implies that in order to innovate about the products being sold or add new products that can be combined with Mie Gacoan products, the entire management team at Mie Gacoan must review the types of content—both images and videos—that are in line with expectations and what consumers want. They must also review product evaluations. Keywords: Promotion, Service Quality, Purchase Decision
ANALISIS PROFITABILITAS UMKM BERBASIS KULINER PRODUK LOKAL DI MASA PERALIHAN PANDEMI MENUJU ENDEMI Yusnita, Rita Tri; Fitriadi, Budhi Wahyu
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1640

Abstract

This study aims to analyze the profitability of MSMEs based on local culinary products in the city of Tasikmalaya, especially during pandemic and endemic times, with the aim of seeing whether there are significant differences between the financial performance of MSMEs during pandemic and endemic times. The emergence of the global Covid-19 pandemic outbreak has had an impact on business activities so that it has affected sales levels and has had an impact on company profits. Restrictions on economic activity during the pandemic began to be relaxed during the endemic period. The method used in this study is descriptive and quantitative comparative analysis, with a survey approach where a sample of 55 local culinary-based MSME groups is taken which are considered representative, using a purposive sampling technique, from a population of 545 culinary-based MSME groups in the city of Tasikmalaya. The data analysis tool used in this study was the Wilcoxon signed test. The results of the study show that in general the profitability of MSMEs during the pandemic can still be said to be quite good, although there are several MSMEs that have negative profitability values. In general, the profitability of MSMEs during endemic times can be said to be good, and there are no more MSMEs that have negative profitability values. There is a significant difference between the profitability of MSMEs during pandemic and endemic periods.
Pengaruh Ketidakpastian Ekonomi Global Terhadap Inflasi, Kurs, Foreign Direct Investment(Fdi), Harga Emas, Dan Pertumbuhan Ekonomi Di Indonesia Ainur, Aan
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1649

Abstract

ABSTRACT. The aim of this research is to analyze the relationship between uncertain global economic variables and the economy in Indonesia. The research method used is a literature study with a descriptive quantitative approach to analyze secondary data obtained from various reliable sources such as Bank Indonesia (BI), Badan Pusat Statistik (BPS), the International Monetary Fund (IMF), world bank data, and national economic institutions. The research findings indicate that global economic uncertainty has a significant influence on inflation, exchange rates, Foreign Direct Investment (FDI), gold prices, and economic growth in Indonesia. Fluctuations in exchange rates, instability in global financial markets, and other changes in global economic conditions directly affect Indonesia's economic performance. The implications of these findings underscore the importance of domestic economic policies that are responsive to global economic dynamics in maintaining stability and economic growth domestically. ABSTRAK. Tujuan penelitian ini adalah untuk menganalisis hubungan antara variabel-variabel ekonomi global yang tidak pasti dengan perekonomian di Indonesia. Metode penelitian yang digunakan adalah studi literatur dengan pendekatan kuantitatif deskriptif untuk menganalisis data sekunder yang diperoleh dari berbagai sumber terpercaya seperti Bank Indonesia (BI), Badan Pusat Statistik(BPS), International Monetary Fund (IMF), data bank dunia dan lembaga ekonomi nasional. Hasil penelitian menunjukkan bahwa ketidakpastian ekonomi global memiliki pengaruh signifikan terhadap inflasi, kurs, Foreign Direct Investment(FDI), harga emas, dan pertumbuhan ekonomi di Indonesia. Fluktuasi nilai tukar, ketidakstabilan pasar keuangan global, dan perubahan kondisi ekonomi global lainnya secara langsung mempengaruhi kinerja ekonomi Indonesia. Implikasi temuan ini adalah pentingnya kebijakan ekonomi domestik yang responsif terhadap dinamika ekonomi global untuk menjaga stabilitas dan pertumbuhan ekonomi dalam negeri.
ANALISIS PENGENDALIAN PERSEDIAAN DENGAN METODE EOQ (Studi Kasus pada Bahan Baku Beras di Warung Sorabi Teh Eneng) Apriani, Della; Sutrisna, Arga; Muhamad Pauzy, Depy
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1674

Abstract

ABSTRACT This study aims to find out how the implementation of raw material inventory control that has been carried out at Warung Sorabi Teh Eneng, how to apply the EOQ method in controlling raw material inventory at Warung Sorabi Teh Eneng and whether there is a difference between controlling raw material inventory at Warung Sorabi Teh Eneng without apply the EOQ method by applying the EOQ method. The main raw material used by Warung Sorabi Teh Eneng is rice. Warung Sorabi Teh Eneng processes rice into sorabi food. In this research at Warung Sorabi Teh Eneng, it uses interview data collection techniques, library research, and observation. The method applied in this research is the mixed methods method (combination method). The data analysis method applied is using Economic Order Quantity (EOQ), Safety Inventory, Reorder Point and Total Inventory Cost. Based on the results of this study, it is known that by calculating the EOQ method, the company can optimize inventory and can streamline inventory costs. And based on the results of the paired samples t-test, it is stated that there is a real/significant difference between the data results without applying the EOQ method and applying the EOQ method. Keywords: Inventory Control, Economic Order Quantity, Safety Stock, Reorder Point and Total Inventory Cost
PENGARUH KOMITMEN ORGANISASI TERHADAP KINERJA KARYAWAN PADA PT. SINAR NIAGA SEJAHTERA CABANG TASIKMALAYA Setia Rachmanda, Yudi; Riswandi, Dede; Agustian, Aldy; Muhammad Nur Ihsan, Adi
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1675

Abstract

The purpose of this study is to: 1). Knowing the organizational commitment at PT. Sinar Niaga Sejahtera Tasikmalaya Branch. 2). Knowing the performance of employees at PT. Sinar Niaga Sejahtera Tasikmalaya Branch. 3). Knowing the influence of organizational commitment to employee performance at PT. Sinar Niaga Sejahtera Tasikmalaya Branch. The research method used in this study is descriptive and verification methods. Data collection techniques are carried out through field research and literature studies. Data analysis techniques are carried out through the analysis of the Correlation Coefficient to find the value of "r" and analysis of the Coefficient of Determination (KD) to calculate the amount of organizational commitment to employee performance. Whereas to test the hypothesis the "t" test is used. The results showed that organizational commitment at PT. Sinar Niaga Sejahtera Tasikmalaya Branch belongs to the very good category with a score of 145 upholding tolerance in working and adhering to the norms prevailing in the agency. Employee performance at PT. Sinar Niaga Sejahtera Tasikmalayater Branch includes a very good category with a score of 142 which is supported by an indicator of the quality and quantity of its work. The influence of organizational commitment to employee performance at PT. Sinar Niaga Sejahtera Tasikmalaya Branch is 73.78 and is supported by calculated values (9.633)> t table (2.04), then Ho is rejected and Ha is accepted. This means that organizational commitment has a significant influence on employee performance. Keywords: Organizational Commitment and Employee Performance

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