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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
Pengaruh Kesejahteraan Guru, Lingkungan Kerja dan Hubungan Interpersonal Terhadap Kinerja Guru Aparatur Sipil Negara di SMA Negeri 11 Padang Santi Restina; Dewi Rahmadanirwati
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.v12i2.4434

Abstract

This study aims to examine the Influence of Teacher Welfare, Work Environment and Interpersonal Relationships on the Performance of State Civil Apparatus Teachers at SMA Negeri 11 Padang City. The type of research used is quantitative research. The population of the study was all teachers at SMA Negeri 11 Padang City as many as 47 respondents, with sampling using the total sampling method where the entire population will be used as a sample. The data source used is primary data. Data analysis techniques usingSPSS Software Version 24. Based on the research results, it shows that the Teacher Welfare variable has a positive and significant effect on Teacher Performance.State Civil Apparatus. Work Environment has a positive and significant effect on the Performance of State Civil Apparatus Teachers and Interpersonal Relationships have a positive and significant effect on the performance of State Civil Apparatus teachers. Teacher Welfare, Work Environment, Interpersonal Relationships have a positive and significant effect on the Performance of State Civil Apparatus Teachers.
Pengaruh Kualitas Produk, Persepsi Harga dan Promosi Terhadap Niat Beli Sepatu Lari Lokal di Kota Makassar Sitti Hasbiah; Ilma Wulansari Hasdiansa
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.v12i2.4437

Abstract

This study aims to analyze the effect of product quality, price perception, and promotion on purchase intention of local running shoes in Makassar City. The research method used is a quantitative approach with an associative research type. Data were obtained by distributing questionnaires to 100 respondents who are active consumers of local brand running shoes such as Ortuseight, Eagle, League, and Spotec. The sampling technique used purposive sampling. Data analysis was carried out using multiple linear regression with the help of SPSS version 22 software. The results of the study showed that simultaneously the three independent variables, namely product quality, price perception, and promotion, had a significant effect on purchase intention. Partially, each variable also showed a significant effect. The coefficient of determination (Adjusted R Square) of 71.5% indicates that the model is able to explain variations in purchase intention substantially. This study provides strategic implications for local running shoe manufacturers in increasing competitiveness through improving quality, adjusting prices, and optimizing promotions.
Penentuan Harga Pokok Produksi Berdasarkan Harga Tranfer Ardin Dolok Saribu; Anjeli Roulina Simanjuntak; Putri Yola Lumbantoruan; Yanti Enjelika Hutasoit; Yustina Siagian; Karnoan Marito Manullang; Yoga Xaferius Gurning; Romanty Hutasoit
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.v12i2.4457

Abstract

The limitations of traditional cost systems in capturing the complexity of operational activities lead to inaccuracies in cost allocation, which has an impact on the determination of cost of production and transfer prices between divisions. This study aims to evaluate the effectiveness of the Activity-Based Costing (ABC) method in improving the accuracy of cost information and examine the factors that affect its success. The method used is a literature study of major journals and supporting literature. The results of the study show that ABC is more accurate in allocating overhead costs based on relevant activities and cost drivers, and is able to reduce cost information distortion. The adoption of ABCs is influenced by cost structure, product diversification, and competitive intensity. However, successful implementation requires organizational readiness, managerial support, and an understanding of the operational context. These findings confirm the importance of implementing an adaptive cost system to support efficiency and transparency.
Pengaruh Transformasi Digital terhadap Struktur Biaya dan Relevansi Activity Based Costing pada PT. Gojek Indonesia Purwanti Purwanti; Nur Yulia Ningsih; Nurhairun Nissa; Hasan Almawardi; Aulia Annisa Yuliani; Regita Cahyani; Agiesca Didanda Nandya; Alilah Nur Habibah; Cindy Clarisa; Cynthia Loise Simarmata; Elsa Khoeriyah
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.v12i2.4458

Abstract

This study aims to analyze the effect of digital transformation on the cost structure and relevance of the Activity Based Costing (ABC) method at PT Gojek Indonesia. The research method used is an associative quantitative approach with purposive sampling technique of 55 respondents consisting of employees and managers who are directly involved in cost management and managerial accounting. The data were collected through a Likert-scale questionnaire and supporting documentation, then analyzed using multiple linear regression with the help of SPSS version 24. The results of the analysis show that digital transformation has a significant effect on the efficiency of the cost structure (p = 0.002) and the relevance of the ABC method (p = 0.000). The coefficient of determination (R²) of 0.521 indicates that both variables explain 52.1% of the variation in digital transformation. ABC relevance has a dominant influence with the highest regression coefficient (1.023), signifying the importance of digitization in improving the accuracy of cost information and the flexibility of the reporting system. The conclusion of this study confirms that digital transformation not only saves costs, but also strengthens the quality of the company's cost system, thereby improving the competitiveness and strategic effectiveness of PT Gojek Indonesia.
Pengaruh Kesejahteraan Karyawan dan Pelatihan terhadap Produktivitas Pekerja di Perusahaan PT. Hayyu Pratama Kaltim Dona Bonita; Jubaidi Jubaidi; Achmad Effendi
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.v12i2.4473

Abstract

This study aims to determine the effect of employee welfare and training on worker productivity at PT. Hayyu Pratama Kaltim. Welfare and training are considered important factors in improving employee performance, especially in construction service companies with high workloads. This research uses a descriptive quantitative approach, with data collected through questionnaires distributed to 48 randomly selected respondents. Data analysis was conducted using multiple linear regression with the help of SPSS version 27. The results show that employee welfare and training have a positive and significant effect on worker productivity, both partially and simultaneously. The coefficient of determination (R²) of 41.6% indicates that these two variables explain a significant portion of the variation in employee productivity. These findings suggest that efforts to improve productivity should be supported by appropriate welfare and training programs.
Studi Kelayakan dan Kebijakan Pembiayaan dalam Pengembangan Program Pendidikan Teguh Trianung Djoko Susanto; Any Iffatus Syarifah; Dinda Dawiyah; Faiza Adeela Kirana Budiman; Meiliani Margareta; Mitha Kurnia Yanti; Qoryafa Fatimah
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.v12i2.4475

Abstract

In many developing contexts (e.g., Indonesia), educational programs frequently fail due to insufficient planning and funding frameworks. Despite growing attention to feasibility analyses and educational finance individually, the combined influence of feasibility studies and financing policies on program success remains underexplored. This represents a critical research gap that our study aims to fill. To address this gap, this study conducts a systematic literature review of regulatory frameworks, financial management practices, and case studies from countries such as Japan, Singapore, and Finland. The integrated analysis reveals that comprehensive feasibility assessments — covering market demand, institutional management, financial viability, legal and technical considerations, socio-cultural alignment, and economic impact are crucial for program success. It also identifies adaptive, data-driven financing policies as essential for sustainable implementation. By synthesizing these insights, the research contributes a novel framework linking feasibility and financing considerations, providing strategic guidance for improving educational program planning. The findings imply that integrating rigorous feasibility evaluation with flexible funding mechanisms is a strategic approach to enhancing the efficiency, accountability, and competitiveness of Indonesia’s education system. For policymakers and practitioners, this means embedding coordinated evaluation and financing policies into educational program design to achieve more sustainable outcomes.
Penerapan dan Evaluasi Strategi Manajemen Risiko Keuangan pada UMKM (Studi Kasus Batik Ronggomukti Sidomukti Kecamatan Kraksaan Kabupaten Probolinggo) Imroatul Maghfiroh; Mamluatun Ni’mah; Waqi’atul Aqidah
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.v12i2.4476

Abstract

This study investigates the implementation and evaluation of financial risk management strategies at Batik Ronggomukti, a creative micro, small, and medium enterprise (MSME) located in Kraksaan District, Probolinggo. The research highligh key financial risk faced by the enterprise, including raw material price volatility, market uncertainty, and limited working capital. Employing a qualitative case study approach, data were collected through in-depth interviews and direct field observations. The findings reveal that Batik Ronggomukti adopts practical and contextually adaptive risk management strategies, such as product diversification to reduce market dependency, manual financial record-keeping for monitoring cash flows, cost efficiency in production processes, and partnership-based financing to avoid high-interest loans. These approaches have contributed to improved operational performance, enhanced cash flows stability, and stronger business resilience against external shocks. However, the current risk management system remains largely informal, with no standardized documentation or quantitative analysis to support decision-making. Evaluation methods are still based on intuition and personal experience, lacking measurable indicators to assess effectiveness. This indicates the need for formal training and the adoption of digital financial tools to strengthen managerial capabilities and risk mitigation. The study concludes by recommending institutional support and collaboration ith government bodies or academic institutions to promote a more sustainable and structured financial risk management framework for MSMEs, ensuring their long-term viability in a dynamic economic environment.
Pengaruh Profitabilitas, Likuiditas, dan Pertumbuhan Perusahaan Terhadap Struktur Modal: Studi pada Perusahaan Food and Beverage yang Go Public di Bursa Efek Indonesia Periode 2020 – 2023 Theresita Angela Zita Dewi; Usep Syaipudin
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.v12i2.4483

Abstract

An optimal capital structure is a crucial factor in maintaining financial stability and supporting business growth, particularly in the dynamic food and beverage sector. This study aims to analyze the influence of profitability, liquidity, and company growth on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange during the period 2020–2023. This quantitative research uses secondary data obtained from the Indonesia Capital Market Directory. The sample consists of 71 companies selected using purposive sampling. Data were analyzed using multiple linear regression, supported by classical assumption tests to ensure the validity of the results. The findings reveal that profitability has a negative but insignificant impact on capital structure, while liquidity and company growth have significant negative impacts. These results indicate that higher profitability, liquidity, and growth tend to reduce the reliance on external financing. The implications of this study provide insights for companies in formulating effective financing strategies and offer important considerations for investors in evaluating the risks and investment opportunities in this sector.
Analisis Preferensi, Perilaku, dan Faktor yang Mempengaruhi Penggunaan Qris dalam Transaksi Digital di Kalangan Mahasiswa dan Pengguna Media Sosial : (Studi pada Mahasiswa UNPAB) Mutia Anggraini; Rusiadi, Rusiadi
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.v12i2.4504

Abstract

This study was carried out with the objective of examine the level of perception of the usefulness of QRIS, ease of use of QRIS, the influence of social media, and infrastructure & system support significantly contribute to the tendency of student preferences and preferences of social media users. This study adopts a quantitative approach as a framework in the analysis. The target population includes students from the Faculty of Social Sciences, Panca Budi Development University, which is divided into five study programs: Law, Management, Accounting, Development Economics, and Taxation, who also act as active users of social media. The sample consisted of 100 respondents selected using the Non Probability method through purposive sampling techniques. The data collection process was carried out by distributing survey instruments in the form of questionnaires. All data collected were analyzed using SPSS software, with stages of analysis including instrument testing, classical assumption testing, simultaneous regression analysis, and hypothesis testing as a form of statistical verification.
Relevansi Pemikiran Ekonomi Abu Ishaq Al-Syatibi Terhadap Dinamika Ekonomi Modern Citra Annisa Ginting; Syawalia Arifa; Kia Napisa Siregar; Hasbi Rizky Rawy; Fitri Hayati M.A
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.v12i2.4510

Abstract

This study aims to examine the relevance of Abu Ishaq Al-Syatibi's economic thinking in the context of modern economic dynamics. By focusing on the principles of Maqasid alShariah, this article highlights the importance of protecting five basic aspects of human beings in fair, sustainable, and welfare-oriented economic development. This study uses a literature review method with a qualitative approach. The results of the study indicate that Al-Syatibi's principles are still relevant in responding to the challenges of globalization, social inequality, and the contemporary economic ethics crisis.

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