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<![CDATA[Analisis Rasio Profitabilitas Dalam Mengukur Kinerja Keuangan PT POS IND Logistik (2018-2023) Dengan Pendekatan NVIVO 12 ]]>
<![CDATA[Hafizah Sri Rahma Wulandari]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v12i2.4583
<![CDATA[The purpose of this study was to determine whether the financial performance of PT Pos Ind Logistik Indonesia has been carried out well or not against its financial performance as measured by the profitability ratio approach. In this study, the author made PT Pos IND Logistik Indonesia the object of research. The data collection method in this study used documentation techniques. The data obtained consisted of the financial statements of PT Pos IND Logistik Indonesia for 2018-2023 through the website https://www.idx.co.id. The theory used in this study comes from various literature that is in accordance with the study to be studied, both from books and from others. This study uses a qualitative research method using primary data sources, namely financial reports. The data analysis method uses a comparative coding approach using coding application data, namely NVivo 12 Plus software. The results of this study are that the financial performance of PT Pos IND Logistik Indonesia for 2018-2023 is said to be not good enough. This is evidenced by the profitability ratio as measured by the Return on Assets value, the results of which are still less than 30% and Return on Equity is also still less than 40%. Meanwhile, the profitability ratio is seen with the Net Profit Margin, Gross Profit Margin, EBITDA Margin and Operating Profit Margin values which have decreased until 2023.]]>
<![CDATA[Model Edutorisme : Pengelolaan Integrasi Pendidikan dan Rekreasi Meningkatkan Data Tarik di Kawasan Wisata Tugu Pahlawan Surabaya ]]>
<![CDATA[Yoseph Agung Priyo Widodo]]>;
<![CDATA[Damiasih Damiasih]]>;
<![CDATA[Isdarmanto Isdarmanto]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v12i2.4585
<![CDATA[This article describes an edutourism model that integrates management between tourism areas and education as a strategy to increase the attractiveness of potential tourists. The Tugu Pahlawan area of Surabaya City needs to develop an edutourism concept with the aim of maintaining cultural heritage, namely remembering the history of the struggle, and also needs to be an educational medium for visitors. Both of these things must go hand in hand to increase public interest, especially cultural innovation and entertainment. The purpose of this study is to apply the concept of edutourism and management of the Tugu Pahlawan area so that it becomes an object of historical education and entertainment tourism. The concept used in this study is edutorism using strategies from the results of the SWOT analysis used to explore potential and formulate programs. The method used is quantitative with a descriptive approach by collecting primary and secondary data. The results of this study are the potential for why development needs to be carried out, namely physical and non-physical potential. Physical in the form of buildings, objects and monuments that can be seen while non-physical are the values contained in the physical. In addition, non-physical also includes activities to attract potential tourists such as music, classical drama, bazaars and other education. The potential analyzed becomes a SWOT matrix which is used for the next formulation. SWOT produces development strategies in management management such as planning, implementation, supervision and evaluation monitoring.]]>
<![CDATA[The Influence Of Professional Ethics, Professional Skepticism, And Auditor Competence On Auditor Quality Moderated By Auditor Experience ]]>
<![CDATA[Rommel Togatorop]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v12i2.4586
<![CDATA[This study aims to analyze the influence of Profesional ethics, Profesional skepticism, and auditor competence on auditor quality with auditor experience as a moderating variable. Auditor quality is seen as an important indicator in measuring the quality of audits that provide trustworthy integrity of financial report information. This research uses questionnaire data from auditors in DKI Jakarta, during the period of the writing. The Partial Least Squares (PLS) analysis method is used to test the relationships between the variables under study. The results of this research are expected to provide valuable insights into how Profesional ethics, Profesional skepticism, and auditor competence influence auditor quality, as well as how auditor experience can moderate the relationships between these variables. The implications of this research are expected to assist management decision-making in determining the Public Accounting Firm to carry out audit assignments so that the resulting audited financial reports can be trusted for their integrity.]]>
<![CDATA[Analisis Pengaruh Indeks Pembangunan Manusia terhadap Tingkat Kemiskinan di Kabupaten Lembata, Provinsi Nusa Tenggara Timur ]]>
<![CDATA[Joseph Emiliano Junior]]>;
<![CDATA[Joko Priyono]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v12i2.4589
<![CDATA[The purpose of this study was to evaluate the impact of the Human Development Index (HDI) on poverty levels in Lembata Regency, East Nusa Tenggara Province. The research data were secondary data from the Central Statistics Agency and local government agencies. The analysis method used multiple linear regression analysis to measure the influence of each HDI component—namely life expectancy, education level, and decent standard of living on poverty. The research findings showed that the components of life expectancy and education did not have a significant impact on poverty, while decent standard of living was proven to have a significant impact on reducing poverty levels. Based on the determination coefficient test, this research model can explain around 61.5% of the variation in poverty. Overall, although there is a significant influence from several variables, the simultaneous influence of the three HDI indicators on poverty doesn’t significant.]]>
<![CDATA[Pengaruh Kecerdasan Emosional Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Akuntansi di Universitas Teknologi Digital ]]>
<![CDATA[Dira Danira Akkrani]]>;
<![CDATA[O. Feriyanto]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v12i2.4590
<![CDATA[This study aims to analyze the effect of emotional intelligence on the level of accounting understanding in final year students of the Accounting Study Program at the Digital Technology University. This study uses a quantitative approach, data were collected through questionnaires from 90 respondents and analyzed by simple linear regression using SPSS. The results show that emotional intelligence has a positive and significant effect on accounting understanding as seen from the regression equation Y = 5703 + 1.233X and with a total effect of R² = 49% on accounting understanding as seen from the coefficient of determination. Intention, curiosity and relatedness are the most influential indicators, while communication skills have the lowest influence. The implications of the study emphasize the importance of strengthening emotional intelligence through interactive learning methods and communication skills training for students.]]>
<![CDATA[Implementasi Sistem Manajemen Anti Penyuapan Berbasis ISO 37001: 2016 Pada Program Magang Mahasiswa Bersertifikat di PTPN XI ]]>
<![CDATA[Nurleila Jum'ati]]>;
<![CDATA[Siti Wulandari]]>;
<![CDATA[Rezki Binuntsa Mutmaina]]>;
<![CDATA[Yani Susanti]]>;
<![CDATA[Surya Ani Devita]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v12i2.4591
<![CDATA[Corruption in Indonesia is very high and widespread in both state-owned and private companies. The government has made various efforts to prevent acts of corruption that can hinder the growth and continuity of national development. One of the efforts made is through the implementation of an anti-bribery management system based on ISO 37001:2016. The purpose of the internship is to find out the implementation of the anti-bribery management system at the PTPN XI head office. This study uses a qualitative approach, data collection techniques through observation, FGD, and documentation using interactive data analysis techniques (data reduction, data presentation, and concluding). SMAP's external audit results show that there are 3 minor findings related to the scope of application of the anti-bribery management system which is currently limited to the head office, while for existing business units that have not implemented an anti-bribery management system based on ISO 37001:2016, the decree is not implemented. the Whistle Blowing System (WBS) management team where the complaint center is only managed by one person which will allow for manipulation of complaint data and the bribery risk identification process and not all subsections are identified for bribery risk, risk assessment is only carried out based on the business process of the work unit in general and less specific PTPN XI has implemented an anti-bribery management system in the head office environment as evidenced by the SMAP audit process which is carried out consistently every year to realize good corporate governance.]]>
<![CDATA[Pengaruh Online Customer Review dan Online Customer Rating terhadap Purchase Decision di Tiktok Shop: Studi Kasus Pada Generasi Z di Bandar Lampung ]]>
<![CDATA[Yeni Arinda]]>;
<![CDATA[Iskandar Ali Alam]]>;
<![CDATA[Nuris Sanida]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v12i2.4592
<![CDATA[This investigate was conducted with the point of finding out the impact of Online Client Survey (X1) and Online Client Rating (X2) on Buy Choice (Y) at Tiktok Shop on gen z in Bandar Lampung. In analyzing applying a Quantitative approach. Changes in customer behavior shopping online nowadays are the reason for the ought to get it how audits and appraisals influence online buys as a implies of shopper data. This inquire about included all Tiktok Shop clients in Bandar Lampung by drawing 100 respondents as a test, chosen utilizing purposive testing. The information was analyzed utilizing SPSS with Numerous Straight Relapse examination. The survey was utilized as a information collection instrument. The inquire about discoveries appear that the factors Online Client Survey (X1), Online Client Rating (X2) at the same time have a noteworthy impact on Purchase Decision (Y) at Tiktok Shop. Buy Choice (Y) isn't altogether impacted by Online Client Survey. Online Client Rating includes a mostly critical impact on Buy Choice (Y) at Tiktok Shop.]]>
<![CDATA[Pengaruh Sistem Administrasi Perkantoran Terhadap Efisiensi Kerja Pegawai di Kantor Dinas Kesehatan Provinsi Gorontalo ]]>
<![CDATA[Putri Dika Astuti]]>;
<![CDATA[Melizubaida Mahmud]]>;
<![CDATA[Agil Bahsoan]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v12i2.4593
<![CDATA[This research aims to determine how much influence the office administration system has on employce work efficiency at the Gorontalo Provincial Health Office. This quantitative research uses a descriptive quantitative method, sampling 52 employees working in the Gorontalo Provincial Health Office. The data collection techniques are observation, questionnaires, documentation, and data analysis techniques, such as simple regression using the SPSS version 21.0 program. The results showed that there was a positive and significant influence between the office administration system and employee work efficiency at the Gorontalo Provincial Health Office, this was indicated by the value of tcount > ttable (5.970)>(1.675) and the significant probability value of 0.000 < 0.05. The coefficient of determination (R Square) value of the regression model previously obtained was 0.416, which means that 41.6% of the variability of employee work efficiency can be explained by the Office Administration System applied at the Gorontalo Provincial Health Office, In other words, the better the administration system is implemented, the better its contribution to increasing employee work efficiency. The residual value generated or influenced by other variables not examined in this study was 58.4%.]]>
<![CDATA[Analisis Penerapan Target Costing Sebagai Sistem Pengendalian Biaya Produksi Untuk Meningatkan Laba Pada PT. Maleo Rachma Indo Abadi ]]>
<![CDATA[Nur Amaliah Hasanah]]>;
<![CDATA[Indra Cahya Kusumla]]>;
<![CDATA[Didi Didi]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v12i2.4596
<![CDATA[This research aims to find out how to calculate the cost of production using the full costing method to determine the selling price of products. In determining the selling price, the cost-plus pricing method is used, namely determining the selling price by adding a certain profit margin to the total production costs. The research method used is quantitative descriptive analysis. The research results show that calculating the cost of goods manufactured using the full costing method provides benefits, and the cost of goods sold and cost of production must be calculated at the beginning of each month based on the previous period's sales report. The main problem in this research is determining the selling price of a product. This determination is based on the calculation of the cost of production, which includes determining the cost elements that form the basis of the cost of the product. The selling price set must be able to cover all costs and generate long-term profits. Determining the correct product cost price can reduce uncertainty in setting selling prices.]]>
<![CDATA[Pengaruh Kepemimpinan Dan Kompetensi Pegawai Terhadap Kinerja Pegawai Melalui Kepuasan Pegawai di Lingkungan Bagian Protokol Biro Administrasi Pimpinan Sekretariat Daerah Provinsi Jawa Timur ]]>
<![CDATA[Muhammad Ilham Arizal]]>;
<![CDATA[Rudy Handoko]]>;
<![CDATA[Achluddin Ibnu Rochim]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v12i2.4597
<![CDATA[Government agencies such as BAPSD East Java are required to produce high employee performance. However, from performance assessment, BAPSD East Java performed Fairly. The aim of research to analyze the impact of Leadership and Competence on Employee Performance mediated by Job Satisfaction. This research was quantitative with the population of the Protocol Section of BAPSD East Java. The sample determination was through the Total Sampling technique so that the number of samples was 37 BAPSD East Java employees. The data collection technique was through a questionnaire with SEM PLS analysis. The results state Leadership and Competence had a significant impact on Job Satisfaction and Employee Performance. Job Satisfaction mediates the impact Leadership and Competence on Employee Performance.]]>
