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EKONOMIKA45
Published by Universitas 45 Surabaya
ISSN : 23546581     EISSN : 2798575X     DOI : 10.30640
Core Subject : Economy,
Economics, Econometrics & Finance
Ilmu Manajemen, Ilmu ekonomi, Manajemen Pemasaran, Manajemen Informatika Terapan, Manajemen Bisnis, Manajemen Informatika Terapan, Ekonomi Bisnis, Sistem Informasi Bisnis, Ilmu Komputer Bisnis
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 699 Documents
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ANALISIS TERHADAP PELAPORAN KEUANGAN SEGMEN PADA PT INDIKA ENERGY TBK DAN ENTITAS ANAK TAHUN 2019-2020 Yani, Dhini Dwi; Dea Nur Isnayani; Tita Ulya Salsabila; Endang Kartini Panggiarti
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 2 (2023): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i2.930

Abstract

Disclosure of financial statements is one of the things that must be done by companies that have gone public. One of the reports that must be disclosed in the financial statements is the segment financial report. This segment report itself aims to provide easy information regarding the profit contribution, assets, revenue and growth trends of the company's segments so that financial users can better assess the company's overall performance and risk. This study aims to analyze the reporting of business segments owned by PT Indika Energy Tbk from 2019-2020, by conducting a ten percent test of segment revenue, profit/loss and assets based on PSAK No. 5. Qualitative descriptive method is the method used in this study. The research data is based on secondary data in the form of annual reports. Meanwhile, data analysis was carried out quantitatively with a ten percent test, then described qualitatively. The results showed that out of the 4 segments owned by PT Indika Energy Tbk, only 2 segments met the reporting requirements, namely the energy type and energy resource segments. Meanwhile, the energy infrastructure segment and portfolio companies not need to be reported because they do not meet the ten percent test, both for revenue, profit/loss, and assets.
PENGARUH SISTEM PELAPORAN DAN PENGENDALIAN INTERNAL TERHADAP TRANSPARANSI PENGELOLAAN DANA DESA DI DESA LENGKONG, KECAMATAN BOJONGSOANG PADA MASA PANDEMI COVID-19 Kartini, Neneng
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 2 (2023): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i2.934

Abstract

By using a descriptive quantitative research approach, this study intends to determine the effect of the Reporting System and Internal Control on the Transparency of Village Fund Management in Lengkong Village, Bojongsoang District. Multiple linear regression analysis was used to analyze the data in this study. According to research findings, the Reporting System has no statistically significant effect, with the t-test results of 0.112 and sig. 0.605 > = 0.05. This has provided evidence that financial reporting in Lengkong Village is in accordance with siskeudes rules, while Internal Control has a major effect on Transparency in Village Fund Management, with t test results of 0.385 and sig. 0.001 = 0.05. It is understandable that internal control is improving.
PENGENDALIAN INTERNAL SISTEM AKUNTANSI PENGGAJIAN MI NURUL BAHRI ALMASHOOLIH Restiani Restiani; Diah Vitaloka Adam
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 2 (2023): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i2.935

Abstract

The purpose of this research is to find out whether the implementation of the internal control of the payroll accounting system at MI Nurul Bahri Almashoolih is in accordance with the theory. This research is a qualitative research using descriptive techniques and case studies at MI Nurul Bahri Almashoolih. Data collection is done through observation, interviews, and documentation. The first step is to describe the payroll system that exists at MI Nurul Bahri Almashoolih. The second stage is to compare theory with practice in the payroll accounting system of MI Nurul Bahri Almashoolih. Based on the findings of the data analysis, it is clear that the internal control of the MI Nurul Bahri Almashoolih payroll system is not in accordance with the theory. Because one of them is a dual function task.
PENGARUH INTERNAL CONFLICT TERHADAP KINERJA PEGAWAI DAN ORGANIZANIONAL CITIZENSHIP BEHAVIOR SEBAGAI VARIABEL MEDIASI Marisi P. Manalu; Ana Sriekaningsih; Diki Diki
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 1 (2022): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i1.966

Abstract

The research objectives to be achieved from this research are to analyze and prove: The effect of internal conflict on Organizational Citizenship Behavior, the influence of Organizational Citizenship Behavior on employee performance, the influence of internal conflict on employee performance and the influence of Organizational Citizenship Behavior variable as a mediating variable between internal conflict on performance. employees at the Tarakan Class III Port Authority and Harbormaster Office. This study uses a quantitative descriptive research approach, where this study will describe a number of variables related to the problem and unit under study among the phenomena being tested. The population in this study were all employees at the Port Authority and Class III Tarakan Port Authority totaling 64 employees. The sample of this study was 47 who were employees of the Class III Port Authority and Port Authority of Tarakan. For data analysis in this study using the help of the SmartPLS software. The results showed that the internal conflict variable did not have a significant effect on OCB, meaning that the first hypothesis in this study was rejected. The OCB variable has a positive and significant effect on employee performance, meaning that the second hypothesis in this study is accepted. The internal conflict variable has a positive and significant effect on employee performance, meaning that the third hypothesis in this study is accepted. The OCB variable is not an intervening variable between internal conflict and employee performance at the Port Authority and Port Authority Class III Tarakan
PERAN ETIKA AUDIT TERHADAP LAPORAN KEUANGAN PERUSAHAAN : ANALISIS PENGARUH KEDEKATAN EMOSIONAL ANTARA AUDITOR DENGAN KILEN TERHADAP INDEPENDENSI AUDITOR Ngafifatul Waro
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 2 (2023): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i2.970

Abstract

In auditing, the attitude of auditor independence is a very important ethical component for auditors. The auditor's task is not only to carry out an audit properly and properly, but the auditor must also be able to maintain professional ethics by instilling an attitude of independence as an auditor. The role of the auditor in an attitude of independence in giving his opinion will be used as a basis when making decisions. The purpose of the authors in making this article is to show how the threat of emotional closeness can affect the quality of audit results if an auditor cannot maintain his independence as an auditor. Researchers used descriptive qualitative methods with a literature study approach. It can be concluded from the results of the analysis that audit judgments should not be based on the auditor's emotional closeness to the client. Efforts to give money, provide entertainment facilities, invest something that could be accepted by the auditor will affect his independence as an auditor. The auditor must understand the right situation in making ethical decisions, in order to continue to produce a good quality audit opinion. Work experience and knowledge as well as self-confidence is sufficient to maintain auditor independence in an audit conflict situation like this.
ANALISIS MODEL PENGEMBANGAN KINERJA PEGAWAI PADA PUSKESMAS BALIK BUKIT LAMPUNG BARAT Wenny Permata Sari; Restu Tria Wendra
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 2 (2023): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i2.974

Abstract

The Puskesmas is a community health service center, so it requires the performance of employees who carry out health service activities to the community to the maximum. One of the Puskesmas that always prioritizes the performance of its employees, namely the Balik Bukit Lampung West Health Center. The Balik Bukit Health Center is a community health service center that serves public health, especially in the West Lampung Regency area. The formulation of the problem in this study is how to model employee performance development and what are the supporting and inhibiting factors for the employee performance development model at the Balik Bukit Health Center, West Lampung Regency. The research approach used in this research is qualitative research with a descriptive approach. Collecting data using literature, observation, interviews and questionnaires. The research subjects in this study were 52 employees and used 4 informants, namely employees of the Balik Bukit Lampung West Health Center. Based on the results of the study it is known that the employee performance development model at the Balik Bukit Lampung West Health Center is carried out by knowing the quality, efficiency, discipline, initiative, thoroughness, leadership and honesty of employees when carrying out work activities. This employee performance development model will be able to influence the increase in employee performance at the Balik Bukit Lampung West Health Center. Supporting factors in the development of employee performance at the Balik Bukit Lampung West Health Center are conducive working conditions, both physical and non-physical work environments. There is compensation provided by management, work motivation in employees and there is career development in the Balik Bukit Lampung West Health Center. As for the inhibiting factors in the development of employee performance at the Balik Bukit Lampung West Health Center, namely the limited human resources at the Health Center, limited facilities and infrastructure. In addition, employee health is one of the obstacles to creating productive employees. For this reason, employees must maintain their health so that they can work productively so that they can support their performance
IMPLEMENTASI PENERAPAN KONVERGENSI IFRS TERHADAP LAPORAN KEUANGAN Khoirul Anam
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 2 (2023): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i2.975

Abstract

The purpose of this article is to investigate the implementation of IFRS convergence on financial reporting. The author employs a literature review method to collect various sources of literature data, including journals, documents, and books related to the researched topic. The research findings, based on analyzing several articles regarding the implementation of IFRS convergence on financial reporting, show that convergence to IFRS may increase complexity in the concepts of fair value and cash value in measuring assets and liabilities. However, the opportunity and risk can be minimized effectively. Consequently, users of financial reports can make accurate and informed decisions.
PENINGKATAN HASIL BELAJAR JURNAL PENYESUAIAN MELALUI MODEL PEMBELAJARAN LANGSUNG DENGAN PENDEKATAN FLIPPED CLASSROOM Robertus Romy Siga
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 2 (2023): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i2.978

Abstract

This research aimed to find out the increasing of learning outcomes in adjusting journal entry, the teacher’s activities of instructional management, and the student’s activities in learning process at  XII-IPS3 classes of SMA Negeri 3 Tarakan in the academic year 2021/2022. The type of this research was classified as Classroom Action Research (CAR) by applied the direct instruction by the flipped classroom approach. The result of this analysis showed that both  teacher’s and student’s activities indicated gradual increases in the three cycles. Student’s learning outcomes also went up in each cycle. The observation of teacher’s activities in the first cycle was 3,78 and become 4,12 in the second cycle, and went up to 4,43 in the third cycle while in observation of student’s activities in the first cycle was 2,95 and become 3,45 in the second cycle and went up to 3,60 in the third cycle.  Classically, passing rates in the  first cycle was 41,66% and in the second cycle, it increased by 69,44%  and went up to 88,89% in the third cycle. The strength in learning by the direct instruction and the flipped classroom approach were it can improved teacher’s activities, student’s activities and  learning outcomes. While the weaknesses were it need more time to prepare the subject, and the student with inadequacy in motivation unable to follow the lessons. Based on the result of this research  it could be inffered,  the direct instruction and the flipped classroom approach are eligible in improving the student learning outcomes in adjusting entries
The Influence Socio-Economics Backgrounds To Students’ Academic Performance Lianah The; Arnold Surya Nugroho; Oey Hannes Widjaya
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 9 No. 2 (2022): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v9i2.984

Abstract

Indonesian students studying at Curtin University come from different socio-economic backgrounds. Their present socio-economic status was measured by income which is for the survey purposes identified with their scholarships. The aim of the research was to examine and compare the manner in which income as a socio-economic variable had effects on their academic performance. A questionnaire was used as a method for research and students were treated individually. Findings indicated that although not significantly, performance was influenced by income. Background factors, size of family, parents’ occupation and education, area of origin were found to influence the performance in a positive way, also. Survey have found a problem with language which was opposite to previous research. The future investigation on a larger sample may be useful.
Peran Gaya Kepemimpinan Dalam Meningkatkan Kinerja Karyawan Dinas Kota Semarang Ana Kadarningsih; Shalma Aprillia
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 6 No. 2 (2019): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v6i2.990

Abstract

Employee performance is the result of the quantity and quality of the work process achieved by the employee in accordance with the duties and responsibilities of the employee. The higher the quality of employee performance, the higher the employee's work productivity. This study has a goal, namely to see how far the influence of work stress, leadership and compensation in improving employee performance. The population of this study were permanent employees who worked at the Department of Fisheries and Maritime Affairs of the City of Semarang, totaling 123 people. The research sample uses all population numbers. The research method uses multiple regression analysis with the addition of normality test, reliability test, validity test, hypothesis test and coefficient of determination test. The analysis tool uses SPSS version 21. The results show that leadership style has the greatest and most significant influence in improving employee performance. Work stress is the second largest order that affects employee performance negatively and significantly. While compensation is the third order in influencing employee performance positively and significantly.

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