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<![CDATA[Penerapan Regresi Linier Sederhana dalam Peramalan Nilai Ekspor dan Impor di Provinsi Jawa Tengah ]]>
<![CDATA[Muhammad Sulthan Madany]]>;
<![CDATA[Aini Mawar Mardiyah]]>;
<![CDATA[Lathifatul Aulia]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 1 (2022): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v10i1.3215
<![CDATA[Central Java Province, one of the economic centers in Indonesia, has significant and diverse export and import activities. Understanding the patterns and factors that influence the value of exports and imports is expected to provide deeper insight into the economic condition of the region, as well as support more targeted policies. The simple linear regression method identifies the relationship between one independent variable and one dependent variable. The dependent variables used are the amount of goods produced (estimated exports) and local consumption (estimated imports). This study aims to estimate the value of exports and imports in Central Java Province using the simple linear regression method. The secondary data used in this study are from the Central Statistics Agency (BPS) and other related agencies during the 2019-2021 period. The resulting simple linear regression model shows a good level of accuracy with a high coefficient of determination (R²), indicating the model is able to explain variations in the value of exports and imports based on the specified dependent variable. Through regression analysis, this study established a significant relationship between time and changes in export and import values. The resulting model provides a strong basis for predicting future export and import values, so that it can be used as a reference for policy makers in formulating effective trade strategies at the regional level.]]>
<![CDATA[Kebermanfaatan Mata Kuliah Pengauditan Bagi Mahasiswa Akuntansi terhadap Kemampuan Mendeteksi Fraud ]]>
<![CDATA[Cici Girik Allo]]>;
<![CDATA[Agus Nisfur Romdioni]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 1 (2023): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i1.3233
<![CDATA[The aim of this research is to determine the influence of accounting students' perceptions of the benefits of audit courses on their ability to detect fraud in Merauke City. The benefit for accounting students who will become auditors in the future, this research will help identify the extent of fraud early on. The method used in this research is empirical research using a quantitative approach. The sample was 4th semester students who had taken courses at a university in the city of Merauke. The results of the research, namely a descriptive analysis of accounting students' perceptions carried out among university students in Merauke City, show that the perceptions of accounting students in Merauke City have a significant influence on the benefits of higher education audit courses. The implementation of a whistleblowing system for students is very helpful in reducing incidents of fraud in the academic and non-academic sectors as preparation for those who will become examiners or auditors in the future in pursuing the Public Accounting profession.]]>
<![CDATA[Peran Kepuasan Mahasiswa dalam Memediasi Pengaruh Kualitas Layanan, Citra Perguruan Tinggi, dan Experiential Marketing Terhadap Keunggulan Bersaing Perguruan Tinggi Swasta : (Studi Empiris pada Universitas di Kabupaten Kuningan) ]]>
<![CDATA[Rodhiyah, Rodhiyah]]>;
<![CDATA[Edy Suroso]]>;
<![CDATA[Ade Komaludin]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v12i1.2222
<![CDATA[This study aims to examined the direct and indirect influence of service quality, university image and experiential marketing on the competitive advantage of private universities with student satisfaction as a mediation variable. Empirical studied were conducted at private universities in Kuningan Regency. Sampling was carried out used proportionate stratisfied random sampling techniques with a total sample of 380 samples who were active students with minimum criteria for have taken lectures for one year. The instrument of this study is a statement questionnaire with Likert scale. Data analysis techniques used Stuctural Equation Modelling with Smart PLS applications. The results showed 1) Service quality, university image, experiential marketing and student satisfaction are in good criteria while competitive advantage is in very good criteria. 2) The quality of service and university image have a positive and significant effect on competitive advantage, but experiential marketing have a negative and insignificant effect on competitive advantage 3) Quality of service, university image and experiential marketing have a positive and significant effect on student satisfaction 4) Student satisfaction has a positive and significant effect on competitive advantage 5) Quality of service, university image and experiential marketing have a positive and significant effect on competitive advantage through student satisfaction as a mediation variable. 6) In multigroup analysis, the role of satisfaction in mediating the influence of service quality, university image and experiential marketing on competitive advantage at the two universities there is no significant difference.]]>
<![CDATA[Pengaruh Struktur Aktiva, Total Asset Turn Over, Current Ratio dan Debt to Equity Ratio terhadap Return On Asset pada Perusahaan Sub Sektor Farmasi ]]>
<![CDATA[Muhammad Rizki Bima Putra]]>;
<![CDATA[Alwi Alwi]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v12i1.2322
<![CDATA[The aim of this research is to determine the effect of asset structure, total asset turnover, current ratio and debt to equity ratio on return on assets in pharmaceutical sub-sector companies. Pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period are the population for this research, selected using a purposive sampling technique. The data analysis used is classical assumption testing, multiple linear regression analysis, correlation coefficient analysis and determination coefficient analysis, partial testing and simultaneous testing. This research uses SPSS 25 with 27 data samples. This research shows that asset structure, current ratio and debt to equity ratio have a significant influence on return on assets. On the other hand, total asset turnover does not have a significant influence on return on assets.]]>
<![CDATA[Kerangka Kerja Untuk Menganalisis Praktik Akuntan Publik Sebagai Institusi Sosial ]]>
<![CDATA[Rommel Togatorop]]>;
<![CDATA[Rimi Gusliana Mais]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v12i1.3487
<![CDATA[Accountant is regarded as one of the highly significant fields of discipline in contemporary societies. In recognizing its contributions to the larger society, this paper developed a framework to determine if public accountancy practice has become an institution, being a sector of society. In the sociological perspective, accounting can be aligned with other social institutions as it is perceived to make significant contributions to the long-term well-being of society. At the conceptual level, accounting still generates changes and debates among accounting experts and researchers. The emerging and prevailing accounting practices sometimes lead to diverse interpretations. The paper concludes that the state of condition, roles, and contributions of the public accountancy firms be documented through a scientific research that could be a source of knowledge and a basis for innovation in the profession and organizational growth of the individual auditing firms. Results can also be used in setting technical standards and regulatory pronouncements.]]>
<![CDATA[Pengaruh Pajak,Tax Havens,Exchange Rate, dan Tunneling Incentive Terhadaptransfer Pricing pada Perusahaan Multinasional ]]>
<![CDATA[Fitriyani Samalagi]]>;
<![CDATA[Asrudin Hormati]]>;
<![CDATA[Iqbal M. Aris Ali]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v12i1.3488
<![CDATA[This research aims to determine the direct and indirect influence of taxes, tax havens, exchange rates and tunneling incentives on transfer pricing in multinational companies listed on the Indonesian Stock Exchange (IDX) for the 2018-2022 period. This research uses quantitative methods using secondary data. This research uses quantitative methods using secondary data. This research uses quantitative methods using secondary data. The results of hypothesis testing in this research show that taxes, tax havens¸exchange rates do not have a positive effect on transfer pricing, tunneling incentives have a positive and significant effect on transfer pricing in multinational companies.]]>
<![CDATA[Systematic Literature Review Keberlangsungan Usaha Dalam UMKM : Tinjauan Sistematis ]]>
<![CDATA[Sri Ayem]]>;
<![CDATA[Reni Listyawati]]>;
<![CDATA[Nanda Rachma Hernindya]]>;
<![CDATA[Rifki Darmawan]]>;
<![CDATA[Wito Febrian]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v12i1.3489
<![CDATA[This study reviews recently published scientific literature on business sustainability and Business Sustainability. Through a systematic review, we compiled and analyzed relevant literature to identify an in-depth understanding of business continuity and Business Sustainability. This research method involves identifying key articles through academic databases and preparing a literature synthesis. The main findings include a positive relationship between business continuity and thoughtful Business Sustainability in the context of business decision making and business planning. The research uses the SLR approach in journals published in 2018 and 2023, there are 50 indexed journals. Furthermore, business continuity and Business Sustainability are proven to be significant mediating factors in connecting business and business. The results of this analysis provide in-depth insight for stakeholders, including business practitioners, educators and policy makers, about the importance of developing financial literacy and how it can mediate changes in financial behavior that support business sustainability. Practical implications and recommendations for future research are also discussed. Thus, this research provides a solid conceptual foundation for a holistic understanding of the relationship between financial literacy, financial behavior and business sustainability.]]>
<![CDATA[Pengaruh Kompetensi, Profesinalisme dan Perilaku Auditor Terhadap Pemanfaatan Teknologi Artificial Intelligence (AI) dan Efektivitas Pelaksanaan Audit : (Laporan Keuangan Pada Auditor Kantor Akuntan Publik (KAP) di Kota Surabaya) ]]>
<![CDATA[Gusti Chania Raafi Iradati]]>;
<![CDATA[Tri Ratnawati]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v12i1.3494
<![CDATA[This study aims to investigate the influence of competence, professionalism, and auditor behavior on the utilization of Artificial Intelligence (AI) technology and the effectiveness of financial audit implementation among auditors in Public Accounting Firms (KAP) in Surabaya. The research seeks to explore how these aspects interact and impact the quality of audits. The study was conducted at Public Accounting Firms in Surabaya, with a sample of 60 auditors. Hypothesis testing in the research employed analysis using the SmartPLS 3.0 application, incorporating outer model and inner model tests. This research is expected to make a significant contribution to the accounting and audit literature by exploring the dynamics between human and technological factors in the context of financial audit. Furthermore, the results of this study can serve as a foundation for Public Accounting Firms (KAP) and regulators to design policies and training programs that support the more effective integration of AI technology into audit practices.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Kualitas Laba - Sebuah Studi Literatur ]]>
<![CDATA[Carmel Meiden]]>;
<![CDATA[Rommel Togatorop]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v12i1.3498
<![CDATA[This research examines the influence of of audit quality, good corporate governance (GCG), company size, profitability, leverage, financial distress, the effectiveness of the board of commissioners and audit committee, debt policy, ownership structure, and corporate social responsibility (CSR) on earnings quality. It focuses on elements that can affect earnings quality. This literature review summarizes the findings of previous research, exploring the relationships between these factors and earnings quality. This study was conducted by reviewing 13 previous studies related to earnings management and concluding the findings of these studies. Articles reviewed are from within and outside Indonesia with publication time span of 2022-2023. The results are expected to provide insights into the impact on transparency and honesty in financial reporting, with potential implications for regulatory policies and business practices. This study highlights the importance of mitigating earnings quality.]]>
<![CDATA[Analisis Pengaruh Budaya Organisasi terhadap Kepuasan Kerja dan Kinerja Pegawai di Rumah Sakit Umum Kota Tarakan ]]>
<![CDATA[Andi Ria Maulina Ghazaly]]>;
<![CDATA[Syahran Syahran]]>;
<![CDATA[Isfarudi Isfarudi]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v12i1.3500
<![CDATA[Tarakan City General Hospital as a government hospital must provide excellent service to the community who use hospital services. One of the problems faced by the Tarakan City General Hospital related to performance is the problem of organizational culture that has not been fully implemented by the employees of the Tarakan City General Hospital. The purpose of this study is to test and analyze the influence of organizational culture on job satisfaction and employee performance of Tarakan City General Hospital. As well as examining the influence of job satisfaction variables as an intervening variable on organizational culture and employee performance of Tarakan City General Hospital. This study uses a quantitative research approach, with a population of 167 employees of the Tarakan City General Hospital. Meanwhile, the research sample is 37 employees of the medical/clinical personnel section. The analysis technique used uses path analysis with a linear regression analysis approach with the help of SPSS. The results of the study showed that the organizational culture variable had a significant positive influence on job satisfaction at the Tarakan City General Hospital in the medical/clinical staff section. Organizational culture variables have a significant positive influence on employee performance at the Tarakan City General Hospital in the medical/clinical personnel section. The job satisfaction variable has a significant positive influence on employee performance at the Tarakan City General Hospital medical/clinical personnel section. The variable of job satisfaction mediates between organizational culture and employee performance at the Tarakan City General Hospital in the medical/clinical personnel section.]]>
