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Contact Name
Daengs
Contact Email
jurnaleko45@gmail.com
Phone
+62816535759
Journal Mail Official
jurnaleko45@gmail.com
Editorial Address
Universitas 45 Surabaya Jl Mayjend Sungkono 106 Surabaya, info@univ45sby.ac.id, (031) 56112 14; (031) 563 39 05
Location
Kota surabaya,
Jawa timur
INDONESIA
EKONOMIKA45
ISSN : 23546581     EISSN : 2798575X     DOI : 10.30640
Core Subject : Economy,
Ilmu Manajemen, Ilmu ekonomi, Manajemen Pemasaran, Manajemen Informatika Terapan, Manajemen Bisnis, Manajemen Informatika Terapan, Ekonomi Bisnis, Sistem Informasi Bisnis, Ilmu Komputer Bisnis
Articles 699 Documents
Penerapan Pencatatan Akuntansi Persediaan Bantal Hamil Berdasarkan Pernyataan Standar Akuntansi Keuangan Nomor 14 Tentang Persediaan: Studi Kasus pada Toko Online Shop My Bunda Collection Kiki Hardiansyah; Fauzi Arafat
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.v12i2.3990

Abstract

Inventory is one of the important elements in a manufacturing company, considering its significant value and role as one of the main sources of profit. Inventory can be defined as goods owned by a company to be sold in the course of normal business activities or as raw materials used and consumed in the production process to produce goods to be marketed. This study aims to analyze the application of accounting records for maternity pillow inventory based on Financial Accounting Standards Statement (PSAK) No. 14 concerning inventory, with a case study at the My Bunda Collection Online Shop. The approach used in this study is a qualitative approach with a descriptive design. Data were collected through observation, structured interviews, and documentation. Data analysis was carried out using the adjustment description method, namely informal observation where researchers have determined behavioral indicators to be observed in the research subjects. The results of the study indicate that the inventory accounting recording system at the My Bunda Collection Online Shop uses a computer-based perpetual system. In addition, the inventory valuation method applied is FIFO (First In, First Out). The application of inventory accounting records at My Bunda Collection is in accordance with the standards set out in PSAK No. 14.
Strategi Penerapan Pelayanan Prima Pada Jamun Medical Indonesian Wardana; Lia Lestari, Dewi
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.v12i2.3993

Abstract

This research was conducted to find out how excellent service is provided to consumers based on the experience of consumers who visit PT Jamun Medical Indonesian Majalaya branch, Bandung Regency. In providing services, it is important to do well without prioritizing who is served, but must comply with existing service standards or set by the institution as a service provider with full commitment and readiness to solve problems that arise in a professional way. The purpose of this study is to identify the strategy for implementing excellent service in PT Jamun Medical Indonesian Majalaya branch, Bandung Regency. The research method applied here is qualitative descriptive analysis, which is an approach used to collect data and describe real events based on phenomena faced in society, with the hope that the research object can be presented in detail. After the research, the researcher can conclude that the excellent service at PT Jamun Medical Indonesian Majalaya branch, Bandung Regency can be said to be not good due to several influencing factors.
Inovasi Digital dalam Audit : Implementasi Teknologi Blockchain untuk Transparansi dan Akurasi Laporan Keuangan Muhammad Rizal; Yessica Amelia; Farah Qalbia
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.v12i2.4132

Abstract

This research examines the implementation of blockchain technology in enhancing transparency and accuracy of financial reports in the audit process. Using qualitative methods with comprehensive literature studies, this research analyzes three main aspects: blockchain's potential to improve financial report transparency, its impact on audit accuracy, and implementation challenges. Research findings show that blockchain characteristics such as immutability, transparency, and decentralization provide a strong foundation for a more efficient and reliable audit system. This technology enables real-time data verification, audit process automation, and more effective fraud prevention. Although there are challenges, such as infrastructure investment needs and human resource competency development, blockchain's long-term benefits in improving audit quality make it a promising solution for digital transformation in auditing. This research provides important contributions to modern audit practices and can serve as a reference for financial institutions and regulators in developing adaptive frameworks to technological developments.
Analisis Efektivitas Program Corporate Social Responsibility (CSR) terhadap Citra Perusahaan di Sektor Keuangan Dadang Irawan; Mohammad Chaidir; Benardi Benardi
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.v12i2.4133

Abstract

This study aims to analyze the effectiveness of Corporate Social Responsibility (CSR) programs in enhancing corporate image in the financial sector and to identify key factors influencing their success. CSR has become a crucial strategy for companies to build positive relationships with society and establish a strong reputation. Through a literature review approach, this research evaluates how well-structured and integrated CSR implementation with business strategies can strengthen corporate image. The findings indicate that the success of CSR depends on its integration with core business operations, active stakeholder engagement, transparency, and accountability in reporting. Additionally, CSR programs tailored to local community needs can create significant social impact while supporting the company’s business sustainability. This study provides strategic recommendations for improving CSR implementation effectiveness, including the importance of collaboration with local communities and transparent reporting practices. Consequently, CSR contributes to corporate reputation and creates long-term value for society and other stakeholders.
Inovasi Strategi Pemasaran Berbasis Digital untuk Meningkatkan Daya Saing Perusahaan Grace Yulianti; Sigit Pramono; Seger Santoso
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.v12i2.4135

Abstract

Digital transformation has encouraged companies to adopt innovation in digital-based marketing strategies to increase competitiveness in an increasingly competitive and dynamic business era. This study examines in depth the role of innovation in digital marketing strategies, including the use of search engine optimization (SEO), social media marketing, interactive content, and the use of data analytics in marketing decision making. The method used is a literature review approach by reviewing various previous studies to identify key elements of an effective and adaptive digital marketing strategy. The results of the study indicate that the application of innovative digital technology can expand market reach, increase operational efficiency, strengthen customer engagement, and create a more personal and valuable customer experience. These findings underline the importance of continuous innovation, technology adaptation, and rapid response to digital market trends. Thus, this study provides practical guidance for companies in designing relevant, competitive, and future-oriented digital marketing strategies.
Pengaruh Implementasi Green Accounting, Material Flow Cost Accounting dan Environmental Performance terhadap Sustainable Development Kiuk, Maria Felinsia Laga; Yohana Febiani Angi; Novi Theresia Kiak
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.v12i2.4140

Abstract

This study was conducted with the aim of examining the effect of green accounting implementation, material flow cost accounting and environmental performance on sustainable development. The population of this study were 26 palm oil companies listed on the IDX for the period 2020-2023 and the total sample collected from the purposive sampling method was 15 companies with 60 observation data. The data used is secondary data with the analysis carried out including descriptive statistics, panel data regression and hypothesis testing in the form of t test, F test, and coefficient of determination analyzed using the eviews version 12 application. The results of the research conducted explain that green accounting and environmental performance partially have no effect on sustainable development, while material flow cost accounting partially affects sustainable development. Meanwhile, if the F test is carried out, then green accounting, material flow cost accounting and environmental performance simultaneously affect sustainable development.
Pengaruh Stress Kerja dan Konflik dengan Rekan Kerja terhadap Kebahagiaan Karyawan Dimoderasi oleh Kepuasan Kerja Adinda Pujakusuma; Andriyastuti Suratman
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.v12i2.4192

Abstract

This study aims to examine the influence of job stress and coworker conflict on employee happiness, and the role of job satisfaction as a moderating variable in these relationships. The research is grounded in the importance of addressing employees’ psychological well-being amidst workplace pressure and interpersonal dynamics. A quantitative approach was employed by distributing questionnaires to 381 employees working at a company in Yogyakarta. Descriptive statistical analysis was used to process the data. The results show that job stress does not have a significant effect on employee happiness. In contrast, coworker conflict negatively affects employee happiness. Furthermore, job satisfaction does not moderate the relationship between job stress and happiness, but it does moderate the relationship between coworker conflict and happiness. These findings suggest that job satisfaction can help buffer the negative effects of interpersonal conflict at work, although it is not sufficient to reduce the impact of job stress on happiness.
Pengaruh Proses Produksi terhadap Kualitas Produk yang Dimoderasi oleh Pelatihan (Kasus pada Produsen Sepatu di Kabupaten Tangerang) Kasfia, Selkia Royyan; Moh. Mukhsin; Satyanegara, Diqbal
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.v12i2.4252

Abstract

The conducted research focuses on examining the impact of production processes affecting product quality, with training considered as a reinforcing element. This study takes the case of CV. Kitos Jaya, a shoe factory located in the Tangerang Regency area, where there has been an issue of declining product quality levels produced by the company. This study implements an associative method guided by a quantitative approach. Data collection involved 120 respondents who are workers, with sample selection using saturated sampling technique. For data testing, this research utilizes Structural Equation Modeling (SEM) analysis processed using Smart-PLS software version 4.0.9.9. Based on the tests conducted, it is proven that the production process generates a significant positive impact on product quality. Similarly, training demonstrates a significant influence on improving product quality. However, when tested as a moderating variable, training does not demonstrate the ability to strengthen the relationship between the production process and product quality. This finding underlines an important recommendation for management: although production processes and training each play crucial roles in improving product quality, these two aspects should not be combined as a moderation model.
Pengaruh Likuiditas terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening pada Industri Ritel yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 Leony Nawa Hoke; I Komang Arthana; Novi Theresia Kiak
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.v12i2.4271

Abstract

This study aims to examine the effect of liquidity on firm value with profitability as an intervening variable in the retail industry listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sample in this study consisted of 15 retail companies during the period 2019-2023, with a purposive sampling technique. The data used are secondary data obtained from the Indonesia Stock Exchange (IDX) and using the Structural Equation Modeling (SEM) analysis tool with the Partial Least Square (PLS) approach using SmartPLS with the help of SmartPLS 3.0 software. The results of this study indicate that 1) liquidity has a positive and significant effect on firm value. 2) liquidity has a positive and significant effect on profitability. 3) profitability has a positive and significant effect on firm value. 4) profitability mediates the effect of liquidity on firm value.
Pengaruh Gratis Ongkos Kirim Cash On Delivery dan Customer Review terhadap Keputusan Pembelian di E-Commerce Shopee M Akmal Ramadhani; Khalil Nawawi; Tika Kartika
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.v12i2.4280

Abstract

The rapid development of technology has led to increased use of the internet. Nowadays, almost the entire population of Indonesia uses the internet for online shopping. Through e-commerce, consumers can order products. This research was conducted to test the effect of Free Shipping, cash on delivery and customer reviews on e-commerce Shoppe purchase decisions on Uika Bogor Islamic Economics Students. This study uses quantitative research methods. The population in this study is a student of Islamic Economics UIKA Bogor with a sample of 105 people. Data collection techniques through observation, interviews and questionnaires, data analysis techniques used are multiple linear regression analysis. This study uses the SPSS 26.0 program. The results of hypothesis testing obtained Value t count Free Shipping (2.167) > t table (1.983), t count cash on delivery (2.871) > t table (1.983) and t count customer review (2.787) > t table (1.983) with significant level < 0.05. Thus H_1, H_2 and H_3 are accepted. Simultaneous testing results (test F), obtained the value of F count (16.918) > F table (2.69) with a significant level of 0.000 < 0.05. The results of this study can be concluded that free shipping, cash on delivery and customer reviews affect the decision to purchase online at e-commerce Shopee Islamic Economics Students UIKA Bogor.

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