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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 Perlakuan Akuntansi Pajak Penghasilan atas Pemberian Fringe Benefits terhadap Laporan Keuangan setelah Berlakunya Undang-Undang Harmonisasi Peraturan Perpajakan Muhammad Syapari; Arief Rahman
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): 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.v12i2.3122

Abstract

One of the most interesting points in the Harmonization of Tax Regulations Law (UU HPP) is the allowance for the deduction of fringe benefit expenses incurred by employers for tax purposes. Additionally, employees who receive fringe benefits are now subject to income tax, and these benefits can be included in their gross income for the calculation of Article 21 Income Tax. This provision contradicts the previous Income Tax Law, which did not classify in-kind benefits or perks as taxable income for employees. This research aims to understand respondents' understanding of the treatment of fringe benefit expenses under the UU HPP and how tax planning can be implemented to minimize taxable income. A qualitative descriptive approach, using observational methods such as interviews and case studies, will be employed. The research findings are expected to provide input for companies in implementing tax planning for fringe benefits.
Analisis Pendapatan Petani Nanas di Desa Lakologou, Kecamatan Tongkuno, Kabupaten Muna Rosliyana; Mukhammad Idrus; Nur Afiah
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): 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.v12i2.3200

Abstract

This research aims to analyze the income of pineapple farmers in Lakologou Village, Tongkuno Subdistrict, Muna Regency. Pineapple farming has good economic potential but is vulnerable to market price fluctuations and production cost factors. This study was conducted using a quantitative method through interviews and documentation, focusing on the income variable. The results show that pineapple farmers in this area earn an average income of IDR 19,478,641 per planting season from approximately 1.5 hectares of land. Total revenue reaches IDR 23,401,724 with total production costs of IDR 3,923,083. Farmer income is influenced by land area, selling prices, and production costs, all closely related to the farming feasibility. Based on the feasibility analysis, with an R/C ratio of 5.96, pineapple farming in Lakologou Village is deemed feasible and profitable. With proper management, this business holds great potential for further development to improve the welfare of local farmers.
Pemberdayaan Masyarakat Berbasis Kewirausahaan di Kampung Nolokla Distrik Sentani Timur Kabupaten Jayapura Roland Everson Binur; Marsal Arung Lamba; Lazarus Ramandei; Ibrahim Kristofol Kendi; Sudiro Sudiro; Juliani Wairata; Tommi Tommi; Rasi Kasi Samosir
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): 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.v12i2.3273

Abstract

Community empowerment is a concept of economic development that summarizes these social values reflecting the new paradigm of development, namely those that are people-centred, participatory, empowering, sustainable, this concept is broader than merely meeting basic needs or providing mechanisms to prevent further impoverishment processes (safety net), whose thoughts have recently been developed as an effort to find alternatives to the concepts of growth in the past. The concept of Empowerment in the field of Entrepreneurship in Nolokla Village is a form of empowerment that involves the community directly, in order to improve the community's economy in the field of entrepreneurship by utilizing the potential that exists in Nolokla Village. The goal to be achieved in this study is to empower the Nolokla Village Community to be able to be an independent entrepreneur. The method used is descriptive qualitative, with data collection techniques, observation, interviews and documentation, and using data analysis techniques in the form of data reduction, data presentation and conclusion drawing. The results of this study indicate that there is potential that can be developed through community empowerment efforts, especially in the field of business independently.
Analisis Prediksi Kebangkrutan Menggunakan Metode Altman Z-Score dan Zmijewski pada PT. Indofarma, Tbk Lia Fitriani; Bella Puspita Rininda; Yuli Fitriyani; Maulida Hirdianti Bandi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): 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.v12i2.3461

Abstract

This research aims to predict the potential bankruptcy of PT. Indofarma Tbk using the Altman Z-Score and Zmijewski (X-Score) methods. The data used in this study are the Annual Reports of PT. Indofarma Tbk listed on the Indonesia Stock Exchange. The method used in this research is descriptive quantitative analysis. The calculation and analysis of bankruptcy prediction using the Altman Z-Score method for PT. Indofarma Tbk from 2018 to 2022 show that the company is in an unhealthy condition or potentially bankrupt with Z-Score values of 1.50, 1.61, 1.32, 1.75, and -0.99, respectively. The calculation and analysis of bankruptcy prediction using the Zmijewski (X-Score) method for PT. Indofarma Tbk from 2018 to 2020 indicate that the company was in a healthy condition. In 2018, the X-Score was -0.46; in 2019, it was -0.71; and in 2020, it was -0.04. However, in 2021 and 2022, the X-Score calculations show the company was in an unhealthy condition or potentially bankrupt, with scores of 0.04 and 2.33, respectively. This research can serve as a reference for future researchers and as an evaluation material for the company to improve its financial performance.
Pengaruh Ajaran Tri Pantangan, Sikap, dan Pemberian Reward terhadap Niat Melakukan Whistleblowing Susanto, Aurelia; Yulita Setiawanta; Enny Susilowati Mardjono; Hermawan Triono
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): 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.v12i2.3586

Abstract

This study aims to see whether there is an influence of the Tri Pantangan teachings, attitudes, and provision of rewards on the intention to do whistleblowing. The population in this study were accounting students at Dian Nuswantoro University Semarang. The sample was taken using puposive sampling technique, with 101 students selected as research respondents. Data were collected through questionnaires as a data collection method. To analyze the data, this study used multiple linear regression analysis assisted by SPSS 25. The results showed that the tri abstinence teachings and attitudes affect the intention of whistleblowing, while the provision of rewards showed no effect on the intention of whistleblowing.
Pengaruh Literasi Keuangan, Inklusi Keuangan, dan Sikap Keuangan Terhadap Kinerja Usaha dan Keberlangsungan UMKM di Indonesia Dwi Rachmadini, Nabilla; Rimbano, Dheo; Safitri, Tiansi; Chobil Ardian, Ahmad; Apriyani, Krisma; Ferdiansyah, Joni; Chah Yuni, Cici
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): 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.v12i2.3747

Abstract

A review was conducted in Indonesia with the purpose of determining the impact of financial literacy, financial inclusion, and financial attitudes on the performance and sustainability of UMKM businesses. The results of this review are presented in this article. According to the findings of earlier studies in the same field. The review covers the years 2016–2024 and is based on results from Systematic Literature Reviews (SLRs) conducted using Google Scholar. The study found that financial literacy, financial inclusion, and financial attitudes all had an impact on UMKM's business performance and sustainability.
Analisis Kebijakan Pemerintah Dalam Peningkatan Kualitas Pembangunan Manusia: Studi Pada Seluruh Provinsi di Pulau Jawa Julian, Isman; Nurul Anwar; Barokatuminalloh
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): 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.v12i2.3903

Abstract

The Human Development Index (HDI) is one of the indicators to measure community welfare and an overview of the success of the implementation of a region's development policy. The success of a region is inseparable from the role of the central and regional governments. So it is necessary to make several efforts and strategies that can increase the human development index. This study aims to analyze government policies in improving the quality of human development throughout Java Province. This study uses quantitative panel data using PVAR and PVECM analysis methods. The data used is secondary data in the form of human development index, government expenditure in the education sector, government expenditure in the health sector, unemployment and economic growth from 2011-2020. The results of the analysis show that there is a one-way causal relationship between government expenditure in the health sector and HDI and has long-term and short-term effects. There is a two-way causal relationship between economic growth and HDI and has long-term and short-term effects.
Faktor - Faktor yang Mempengaruhi Kemampuan Auditor dalam Mendeteksi Kecurangan Dhea Lathifah Aisyahakim; Linda Hetri Suriyanti; Rudi Syaf Putra
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): 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.v12i2.3925

Abstract

In the rapid development of the era that provides convenience to humans through technology. However, with the convenience obtained, some people commit fraud for personal or group gain, so to prevent fraud, fraud detection needs to be carried out by auditors. This study is a quantitative study that aims to determine whether professional skepticism, independence, auditor experience, competence, and audit training have a partial influence on the auditor's ability to detect fraud. The sample in this study was 76. The sample determination used the Non Probability Sampling technique. The data collection technique was by distributing and distributing questionnaires to the BPKP Riau Province Representative auditors directly. In analyzing this, validity and reliability tests, classical assumption tests, linear regression tests, and t tests were used. The research data processing used SPSS version 22. The results of the study showed that professional skepticism, independence, auditor experience, audit training did not affect the auditor's ability, and competence affected the auditor's ability to detect fraud.
Pengaruh Konsumsi, Produksi Dalam Negeri, Inflasi, dan Kurs USD Terhadap Volume Impor Beras Indonesia I Made Dwityam Suyanca; Anak Agung Ketut Ayuningsasi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): 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.v12i2.3927

Abstract

The rapid growth of globalization has led to an increased demand for food. This study aims to: 1) examine the simultaneous impact of consumption, domestic production, inflation, and the USD exchange rate on Indonesia's rice import volume, and 2) assess the individual effects of these factors on rice import volume. A quantitative associative approach is employed in this research. The study utilizes secondary data, collected through a non-participant observation method. The findings indicate that consumption, domestic production, inflation, and the USD exchange rate collectively influence Indonesia's rice import volume. Partially, consumption and inflation have a positive impact, while domestic production and the USD exchange rate have a negative impact on rice imports.
Pengaruh Discovery Learning Terhadap Motivasi Belajar Mahasiswa Prodi Manajemen di Universitas Nahdlatul Ulama Al Ghazali Cilacap Yudi Agus Setiawan; Mutia Pamikatsih; Neti Endang Wahyuni
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): 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.v12i2.3946

Abstract

At Nahdlatul Ulama Al Ghazali University Cilacap, one of the learning models is called Discovery Learning. This learning model emphasizes the active involvement of students in the learning process. This is because this model is centered on students discovering concepts and knowledge on their own through exploration and research.  The stages of the discovery learning model involve the lecturer preparing teaching materials in the form of PowerPoint presentations or videos, after which students actively engage in learning activities and can identify areas where they need to improve their understanding and skills.  The purpose of this research is to determine the effect of discovery learning on learning motivation.  The research method used is a quantitative method because the research data is in the form of numbers and the analysis uses statistics.  The analysis used is linear regression analysis with a population of Management program students.  The number of samples used amounted to 34 students.  The data collection technique involved tests and questionnaires using a Likert scale.  From the results of the normality test and linearity test, the sig values of 0.200 and 0.177 indicate that the data are normally and linearly distributed.  Based on the linear regression test, a t-value of 3.296>t-table 2.037 with a regression coefficient of 0.331 indicates that there is an influence between variable x (discovery learning) and variable y (learning motivation).

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