cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Suci Putri Lestari
Contact Email
suciputri@unper.ac.id
Phone
+6285221976786
Journal Mail Official
jumper@unper.ac.id
Editorial Address
LP2M Universitas Perjuangan Tasikmalaya Jl. Peta No.177, Kahuripan, Kec. Tawang, Kab. Tasikmalaya, Jawa Barat 46115
Location
Kota tasikmalaya,
Jawa barat
INDONESIA
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 111 Documents
 6   7   8   9   10 
MENGUKUR LAPORAN KEUANGAN DENGAN CASH RATIO, RETURN ON ASSET (ROA) DAN RETURN ON EQUITY (ROE) PADA KOPERASI WANITA (KOPWAN) SALIMA TUGUMULYO KABUPATEN MUSI RAWAS TAHUN 2016-2020 Iwan, Iwan Sugianto; Fitriani, Fitriani; Haryati, Sani
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.v5i2.1516

Abstract

The purpose of this study is to: Know how the financial statement analysis of the Salima Women's Cooperative is viewed from the Cash Ratio in 2016-2020. Knowing how to analyze the financial statements of the Salima Women's Cooperative in terms of Return ON Assets (ROA) in 2016-2020. Knowing how to analyze the financial statements of the Salima Women's Cooperative in terms of Return On Equity (ROE) in 2016-2020. The data analysis method used in this research is quantitative descriptive analysis. The data collection techniques used in this study were observation, interviews and documentation. Analysis of the data used is the calculation of the liquidity ratio and profitability ratio with the classification guidelines of the Regulation of the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia, Number 06/Per/M.KUKM /V/2006. The results showed that: 1) Financial analysis on the liquidity ratio seen from the cash ratio was in bad condition. 2) Financial analysis on profitability ratios seen from Return On Assets is in fairly good condition. 3) Financial analysis of profitability ratios seen from Return ON Equity is in poor condition. Keywords: Financial Statements, Liquidity Ratio (Cash Ratio), Profitability Ratio (Return on assets, return on equity).
Akuntansi Syariah: Harapan dan Realitas di Lembaga Keuangan Syariah Fani Febriani, Melsa; Dyah Pekerti, Retno
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.v5i2.1518

Abstract

This study aims to determine the influence of Islamic accounting knowledge, work environment, and religiosity on the interest of accounting students in a career in Islamic financial institutions. The population in this study was all accounting students at Cipasung Tasikmalaya University, which amounted to 418 people. The sample selection method uses non-probability sampling techniques. The research method used is a quantitative descriptive analysis method. for data analysis using the IBM SPSS Statistics 27 system program. The results of this study show that partially (t) the variable of religiosity does not have an influence on the interest of accounting students for a career in Islamic financial institutions, while the variables of Islamic accounting knowledge and work environment have an influence on the interest of accounting students for a career in Islamic financial institutions. Simultaneously, (f) Islamic accounting knowledge, work environment, and religiosity jointly affect the interest of accounting students in a career in Islamic financial institutions. The R square value of 0.461 means that the amount of independent influence on the dependent variable is 46.1%. While the remaining 53.9% was influenced by other variables that were not variables in this study.
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 Aan Ainur
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

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) Della Apriani; 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
ANALISIS BREAK EVEN POINT SEBAGAI DASAR PERENCANAAN LABA PADA UD. YAPHIN SNACK KARANG BANGUN KECAMATAN SIANTAR KABUPATEN SIMALUNGUN Arshandy, Eliza; Ervina, Nelly; Siregar, Liper; Eka Putri, Debi; Tondang, Claudia J.
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.v6i1.1700

Abstract

ABSTRACT. The aims of this study were: 1. To find out the description of the break even point as the basis for planning onion cake profits at UD. Yaphin Snack Karang Bangun, Siantar District, Simalungun Regency. 2. To find out the break even point as a basis for planning onion cake profits at UD. Yaphin Snack is located in Karang Bangun, Siantar District, Simalungun Regency. This research was conducted using qualitative descriptive analysis methods and inductive analysis. The types of data used in this study are qualitative data and quantitative data. Sources of data used in this study are primary and secondary data. The results of this study can be summarized as follows: 1. Fixed costs from 2017 to 2021 have not changed. 2. Raw material costs from 2017 to 2019 have increased 3. Direct labor costs have not increased except for the printing part. 4. Variable costs from 2017 to 2019 have increased. 5. Factory overhead costs from 2017 to 2019 have increased. 6. Production data for 2017 to 2019 has increased. 7. The break even point from 2017 to 2019 has increased. 8. The level of sales margin of safety from 2017 to 2019 has increased, but in 2020 it has decreased.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR BURSA EFEK INDONESIA Bintari, Wisang Candra; Julyanthry; Wati, Yenny; Debi Eka Putri; Beatrice Chrisna Romaito Sirait
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.v6i1.1725

Abstract

ABSTRACT. This study aims to describe and analyze the profitability and firm value of companies in the Sub Sector of Property and Real Estate listed on the Indonesia Stock Exchange. Another objective is to understand the impact of profitability on firm value in this industry context. The research utilizes a literature study method with quantitative secondary data. Data is collected through documentation and analyzed using various techniques such as classic assumption tests, simple linear regression, and hypothesis testing. The results indicate that profitability, measured by Return on Assets, fluctuates and tends to decrease. The firm value, measured by Price to Book Value, also fluctuates but tends to increase. Regression analysis shows that profitability negatively impacts firm value. Hypothesis testing results also confirm a low relationship between profitability and firm value
Systematic Literature Review Sistem Pengendalian Intern Pemerintah dalam Pencegahan Fraud Kusuma Natita, Rendi; Setiawan, Amelia; Djajadikerta, Hamfri
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.v6i1.1750

Abstract

This research discusses the government's internal control system in fraud prevention. The study shows that the implementation of SPIP (Government Internal Control System) can minimize fraudulent activities and enhance accountability in fund management. The research method used is a Systematic Literature Review focusing on scientific publications related to the topic. The research steps include database identification, keyword selection, article search, selection based on title and abstract, quality evaluation, and data storage. This research provides important insights for practitioners and researchers in efforts to prevent fraud in fund and asset management. The government's internal control system plays a crucial role in preventing fraud in the public sector. Weaknesses in the government's internal control system include resource limitations, conflicts of interest, and lack of commitment from leadership. The impact of fraud in government includes financial losses, decreased public trust, hindered development, negative influence on decision-making, and legal and investigation costs. Effective SPIP implementation and high organizational commitment are essential in preventing fraud. Recommendations for strengthening SPIP include training, professional certification, strengthening internal control systems, information technology, enhancing morality and ethics, strengthening whistleblowing, leadership support, and leadership oversight.

Page 8 of 12 | Total Record : 111

 6   7   8   9   10 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol. 7 No. 2 (2025): Jurnal Ekonomi Perjuangan (JUMPER) ( In Press) Vol. 7 No. 1 (2025): Jurnal Ekonomi Perjuangan (JUMPER) Vol. 6 No. 2 (2024): Jurnal Ekonomi Perjuangan (JUMPER) Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER) Vol. 5 No. 2 (2023): Jurnal Ekonomi Perjuangan (JUMPER) Vol. 5 No. 1 (2023): Jurnal Ekonomi Perjuangan (JUMPER) Vol. 4 No. 2 (2022): Jurnal Ekonomi Perjuangan (JUMPER) Vol. 4 No. 1 (2022): Jurnal Ekonomi Perjuangan (JUMPER) Vol. 3 No. 2 (2021): Jurnal Ekonomi Perjuangan (JUMPER) Vol. 3 No. 1 (2021): Jurnal Ekonomi Perjuangan (JUMPER) Vol. 2 No. 2 (2020): Jurnal Ekonomi Perjuangan (JUMPER) Vol. 2 No. 1 (2020): Jurnal Ekonomi Perjuangan (JUMPER) Vol. 1 No. 2 (2019): Jurnal Ekonomi Perjuangan (JUMPER) Vol. 1 No. 1 (2019): Jurnal Ekonomi Perjuangan (JUMPER) More Issue