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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 Penerapan Sistem Informasi Akuntansi Dalam Menunjang Efektivitas Pengendalian Internal di PUSKUD Riau Afriani Suriati
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): 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.v11i2.2602

Abstract

The aim of this research is to apply knowledge of accounting information system analysis in supporting the effectiveness of internal control at PUSKUD Riau. This research was conducted from October 2023 – January 2024. This research was conducted to find steps or recommendations for problems found in supporting the effectiveness of internal control. This type of research is descriptive qualitative, and the type of data used is secondary data obtained from the financial report of PUSKUD Riau and primary data through interviews with operational managers, accounting and marketing staff of PUSKUD Riau. The data analysis technique used in this research is data reduction, comparing theory and practice and drawing conclusions. Based on the research results, it can be concluded that the accounting information system implemented by PUSKUD Riau in the cash and credit sales system is quite good, but internal control is still less effective.
Anggaran, Kejelasan Sasaran Anggaran Dan Evaluasi Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Dengan Budaya Kerja Sebagai Pemoderasi: (Studi Pada Pemerintah Provinsi Dki Jakarta) Rizki Wijaya; Nurmala Ahmar; Harnovinsah
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): 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.v11i2.2603

Abstract

The objectives of the study are (1) Analyze the effect of participation in budgeting on the performance of local government officials; (2) Analyze the effect of clarity of budget targets on the performance of local government officials; (3) Analyze the effect of budget evaluation on the performance of local government officials; (4) Analyze the work culture moderating the influence between budgeting participation on the performance of dae-rah government officials; (5) Analyze work culture moderating the effect between clarity of budget targets on the performance of local government officials; (6) Analyze work culture moderating the influence between budget evaluation on the performance of local government officials; (7) Analyze the work culture of the performance of local government officials. This study used a quantitative approach. This study used Moderated Regression Analysis (MRA) with smart PLS data processing tools. The results of the study show that (1) Participation in Budgeting does not affect the Performance of Government Officials, (2) Clarity of Budget Targets has a Positive and Significant effect on the Performance of Government Officials, (3) Budget Evaluation has a negative and significant effect on the Performance of Government Officials, (4) Participation in Budgeting moderated by work culture has a positive and significant effect on the Performance of Government Officials, (5) Clarity of Budget Targets moderated by work culture has a negative and significant effect on the performance of government officials, (6) budget evaluation modified by work culture has no effect on the performance of government officials, (7) work culture has a positive and significant effect on the performance of government officials.
Strategi Diplomasi Perdagangan Dan Investasi Menuju Indonesia Emas 2045 Maimunah Maimunah; Muliahadi Tumagor; Suwito Suwito
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): 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.v11i2.2604

Abstract

Due to the tendency to depend on certain economic sectors in an effort to support Indonesia Emas 2045 through trade and investment diplomacy. In addition, there is the phenomenon of global economic uncertainty, such as trade wars, geopolitical instability, and currency fluctuations. This research aims to find out how trade and investment diplomacy strategies achieve the goal of the Golden Indonesia 2045. The research method used is the Literature Method, the results of the study concluded that the strategy of trade and investment diplomacy towards golden Indonesia 2045 is by strengthening bilateral and multilateral relations, opening new market access, providing trade and investment facilitation, conducting investment promotions and trade fairs, increasing infrastructure development, risk management and legal stability, strengthening leading sectors, education and human resource development, innovation and technology development, empowering SMEs, empowering local communities and sustainability and the environment.
Analysis of the Impact of Competency Certification on Improving Hotel Employee Performance in the Priority Tourism Destination Bromo Tengger Semeru (DPP-BTS): (Case Study of Hotel Front Office Clerks) Ramansyah Hidayat; Retno Susanti; Kun Setiono; Sumarno Sumarno; Dwi Nisa; Nyoman Sumitra
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): 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.v11i2.2605

Abstract

This research aims to analyze the impact of competency certification in improving the quality of employees in the hotel front office department in the Priority Tourism Destination area of Bromo, Tengger, Semeru (DPP-BTS). In the hotel industry, improving service quality is an important focus to ensure guest satisfaction. In the midst of increasingly fierce competition, competency certification has been identified as a factor that has the potential to strengthen employee qualifications and performance, especially in the front office. The research method was carried out through a case study approach on a number of front office officers in superior hotels. Data collection was carried out through surveys, interviews and observations, to evaluate the level of competency related to certification and its impact on improving the quality of services provided by employees. The analysis's findings demonstrate that competence certification significantly raises the caliber of workers at the hotel front desk division. These findings indicate that employees who have been certified have a greater level of skill, knowledge and understanding of the best principles in providing service to guests, which in turn has a positive impact on guest satisfaction and experience. The implication of this research is that investment in competency certification for front office employees can be considered as an important strategy for hotel management to improve service quality. Practical recommendations include the development of more targeted certification programs, support from management for employee career development, and the integration of certification-related competencies into daily work practices in hotel front office departments. In conclusion, this research emphasizes the important role of competency certification in improving the quality of employees in hotel front offices, as well as offering valuable insights for decision makers in designing human resource development strategies to improve the quality of hotel services.
Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah pada Usaha Umkm Bubur Bayi Nice Awalita Ariyani Sujarno; Maria Yovita R Pandin
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): 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.v11i2.2619

Abstract

The background to this research is that there is a problematic situation in recording financial reports, because the system for recording financial reports in MSMEs has not recorded financial reports based on Financial Accounting Standards (SAK). The financial condition of micro, small and medium enterprises in this research needs to be analyzed in order to find out how far the financial condition has developed. The aim of this research is to find out how the finances of Nice Baby Porridge UMKM are recorded, how accounting is recorded based on accounting principles and how to apply financial reports based on SAK EMKM. The method in this research is data collection in compiling this research including observation. interviews and documentation The results of this research are that the Nice Baby Porridge UMKM has not implemented financial reports in accordance with SAK EMKM due to limited knowledge.
Dana Amil Baznas Makassar Psak 109 Vs Praktik Mochammad Fadhil Abdullah; Muhammad Wahyuddin Abdullah; Saiful Muchlis; Rahmawati Muin; Ayu Ruqayyah Yunus
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): 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.v11i2.2620

Abstract

Amil has a maximum right of 12.5% of zakat funds while for infaq / alms funds and other religious social funds, a maximum of 20% of amil rights are used for amil operational purposes. Amil is required to make disclosures related to transactions, and distribution policies including funds for amyl itself as well as the percentage of distribution, and the reason for the policy used. In the financial statements according to PSAK 109, amil funds are presented in the statement of financial position and statement of changes in funds and disclosed in notes to the financial statements. This study aims to determine the compatibility between the practice of presenting and disclosing amil funds/rights in the financial statements of BAZNAS Makassar City with PSAK Standard 109 concerning Accounting for Zakat, Infaq, and Alms Management. This research was carried out with a descriptive qualitative approach with literature studies. This qualitative research tries to provide an overview of theory with practice in the field after comparing the two. The type of data used is secondary data. The data used is secondary data that has been provided by BAZNAS in the form of audited financial statements for 2022 and 2021. The results of this study show that the components of the Audited financial statements of BAZNAS Makassar City 2022-2021 in format have followed the PSAK 109 standard consisting of a Balance Sheet, Report of Changes in Funds, Report of Changes in Managed Assets, Cash Flow Statement and Notes to Financial Statements. However, the presentation and disclosure are not following PSAK 109 and generally accepted financial accounting standards.
Determinan Faktor yang Berpengaruh terhadap Penggunaan E-Filing pada Masa Pandemi Covid-19 Ahmad Try Handoko; Nanda Ladepi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): 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.v11i2.2621

Abstract

E-filing is a modernization of the tax system which aims to make it easier for Individual Taxpayers (WPOP) to report their Annual SPT. In the midst of the current pandemic conditions, where people are required to work from home, e-filing has become the main solution in submitting the 2022 Individual Annual Tax Return. However, the percentage of e-filing use during the Covid-19 period has still not reached 100% . The aim of this research is to analyze the determinants of factors that influence the acceptance of the e-filing system, especially during the Covid-19 pandemic, using technology acceptance model 3 (TAM 3). The research method used is a quantitative approach, using a survey method via a questionnaire which is then processed using a structural equation model (SEM) with the help of SmartPLS3 software. The research results show that the intention to use e-filing is the main factor in accepting the e-filing system. WPOP's intention to use e-filing is influenced by factors such as usability of e-filing, ease of use of e-filing and subjective norms. It is hoped that the results of this research can be taken into consideration by the Directorate General of Taxes (DJP) to maximize the socialization of the use of the e-filing system, so that in the future SPT reporting can be done completely online via e-filing.
Pengaruh Kompetensi dan Disiplin Kerja terhadap Kinerja Pegawai BPJS Kesehatan Kabupaten Pringsewu Hepiana Patmarina; Nuris Sanida; Moh. Oktaviannur; Satrio Danang Cahyo Harsinto
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): 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.v11i2.2622

Abstract

Iwn today's ersa, work life prioritizes workers who think far ahead, are smart, innovative, and contemporary. Even in this situation, the position of human resoaurces plsays a vital role in an organization. Institutional, also prioritizes sufficient management aspects when managing the organization. Likewise with BPJS Kesehatan Pringsewu Regency wshich is the object of the author's research. This stsudy used quantitative methods with a sample of 40 respondents. The analytical techniques ssed for this research will test the validity, reliability, and multiple liniear regression analysis. The results of this study are that there is an influence between Competence on Employee Performance 41.69%, then the influence between Work Discipline on Employee Performance is 70.22%, and the variable requirements for Competence and Work DisipIin on Employee Performance is 0.833%. The results of this study are the variable X1 (Competence) and variable X2 (Work Discipline) have a signis.ficant effect on Employee Perfmormance (Y), by % it means that these two variables affect each other and affect each other.
Pengaruh Sistem Perpajakan, Keadilan Pajak, Love Of Money, Diskriminasi Pajak, Teknologi dan Informasi Perpajakan terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Etika Penggelapan Pajak Putri Kharisma Mochtar; Dwi Yana Amalia Sari Fala; Irfan Zam Zam
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): 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.v11i2.2624

Abstract

The objectives of this study are: To analyze the effect of the taxation system, tax justice, love of money, tax discrimination, technology and tax information on the perception of individual taxpayers regarding the ethics of embezzlement. The population used in this study were all individual taxpayers registered at KPP Pratama Ternate. Sample withdrawal based on simple random sampling. Based on Slovin's calculation, the sample size was 362 respondents. The type of data used in this study is quantitative data and data analysis using the SPSS 25 application. The method used is Multiple Linear Regression Analysis. The results of this study indicate that the Taxation System has no effect on the perception of individual taxpayers regarding the ethics of tax evasion, while Tax Justice, Love Of Money, Tax Discrimination, Technology and Tax Information affect the perception of individual taxpayers regarding the ethics of tax evasion.
Analisis Perbandingan Kinerja Keuangan Bank Konvensional dan Bank Syariah Norfa A. Yusuf; Prof. Dr. Rusman Soleman; Dwi Yana Amalia Sari Fala
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): 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.v11i2.2625

Abstract

The objectives of this study are: To analyze the comparison of the financial performance of conventional banks and Islamic banks. The population used in this study were 10 conventional banks and Islamic banks registered with the Financial Services Authority (OJK). The type of data used in this study is quantitative data and data analysis using the SPSS 25 application. The methods used are descriptive statistical analysis, independent sample t-test and mann whitney test. The results of this study indicate that there are significant differences that can be identified between the financial performance of conventional banks and Islamic banks in the CAR, and NPL variables, while in the ROA, and LDR variables there is no difference.

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