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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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Pengaruh Program Pemutihan Pajak dan Samsat Corner terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kota Bengkulu Leni Marlina; Iwin Arnova; Pedi Riswandi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 13 No. 1 (2025): Desember : 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.v12i3.4809

Abstract

This study aims to determine the effect of the tax amnesty program and SAMSAT corner on taxpayer compliance in paying motor vehicle tax. This study uses a quantitative research type using primary data obtained from a questionnaire of motor vehicle taxpayers. The population in this study were taxpayers who paid motor vehicle tax and participated in the tax amnesty program at SAMSAT Corner and were recorded at the Bengkulu City Samsat office in 2024. The dependent variables in this study were service quality and tax amnesty. The population in this study was 35,490 taxpayers and was determined using the Slovin formula, namely 100 respondents. The results of this study indicate that the tax amnesty program has a significant effect on taxpayer compliance and the Samsat corner has a significant effect on taxpayer compliance. The results of this study also indicate that tax amnesty and Samsat corner have a simultaneous effect on taxpayer compliance.
Kepemilikan Manajerial Memoderasi Hubungan Green Accounting dan Environmental Performance terhadap Economic Performance pada Perusahaan Konsumsi Makanan dan Minuman Eveline Meisya; Holiawati Holiawati; Nofryanti Nofryanti
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 13 No. 1 (2025): Desember : 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.v13i1.4903

Abstract

The purpose of this study was to examine managerial ownership to moderate the relationship between green accounting, and environmental performance on economic performance in the food and beverage consumption sector. This type of research is associative quantitative. This study covers the category of food and beverage consumption companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling technique to obtain a sample of 13 companies. Use data analysis tools using Eviews. The data source is secondary data. The method used to analyze the data is panel data regression analysis. The results showed that green accounting has an influence on economic performance. Environmental performance has no influence on economic performance. Managerial ownership weakens the effect of green accounting on economic  performance, managerial ownership strengthens environmental performance on economic performance. The results showed that green accounting positively influences economic performance, highlighting the value of environmental cost management and reporting for businesses in enhancing profitability and operational efficiency. However, environmental performance was found to have no significant effect on economic performance in this sector, suggesting that merely implementing sustainable practices may not directly translate into financial gains unless supported by strategic financial reporting and green accounting measures. Interestingly, the study also found that managerial ownership has a moderating effect. Specifically, managerial ownership weakens the effect of green accounting on economic performance, possibly due to potential conflicts of interest or risk aversion among managers with significant stakes in the company. On the other hand, managerial ownership strengthens the relationship between environmental performance and economic performance, as managers are more likely to ensure that environmental strategies are aligned with long-term financial goals.
Forecasting Cost Volume Profit dalam Pencapaian Penjualan pada Perum BULOG Periode 2019-2023 Afifa Aini Gezanti; Nur Imam Taufik; Abdul Rahman; Iwan Kurniawan
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 13 No. 1 (2025): Desember : 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.v13i1.4904

Abstract

Profit planning is an essential component of financial management for state-owned enterprises such as Perum BULOG, which has a strategic role in maintaining national food security and ensuring sustainable financial performance. In this context, the present study aims to analyze the minimum sales volume required by Perum BULOG to avoid losses using Cost-Volume-Profit (CVP) analysis and to develop a combined model that integrates CVP with sales forecasting through the parabola method. This combined approach is expected to provide a more comprehensive foundation for profit planning and strategic decision-making. The research employs a descriptive quantitative approach using secondary data derived from Perum BULOG’s audited financial reports for the 2019–2023 period. CVP analysis includes the computation of Contribution Margin, Break-Even Point (BEP), Margin of Safety (MoS), and Degree of Operating Leverage (DOL), which together illustrate the company’s cost structure and sensitivity to sales fluctuations. Furthermore, sales forecasting with the parabola method is applied to capture historical fluctuation patterns more accurately than linear projections, thereby generating realistic sales targets for future periods. The findings indicate that Perum BULOG consistently achieved sales well above the break-even threshold, with the lowest BEP recorded at IDR 17.68 trillion in 2021 and the highest at IDR 30.36 trillion in 2023. The Margin of Safety rose significantly from 8.65% in 2019 to 34.08% in 2023, reflecting improved resilience against sales downturns. Meanwhile, variations in DOL highlight the degree to which operating profit is sensitive to sales changes. Parabola-based forecasting projects substantial sales growth, reaching IDR 64.71 trillion in 2024 and increasing further to IDR 126.35 trillion in 2026.
Analisis Pengaruh Brand Equity terhadap Finalisasi Pembelian di Industri Marketplace (Studi pada Pelanggan X) Eka Nurul Indah Wulansari; Mohamad Ilyas Ichsanuddin; Nesa Tri Andini; Intan Luqyana
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 13 No. 1 (2025): Desember : 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.v13i1.4902

Abstract

The increasingly fierce competition in the marketplace industry demands that every brand has strong Brand Equity to attract attention and encourage consumers to complete the purchase process. Brand Equity itself is a combination of several important elements, namely Brand Awareness, Brand Association, Perceived Quality, and Brand Loyalty. These four variables are believed to have an important role in shaping consumer perceptions and influencing their final decision to complete transactions on the marketplace platform. This study aims to measure the extent to which the four dimensions of Brand Equity influence the finalization of purchases by customer X. The method used is a descriptive quantitative approach, involving 39 respondents who have made transactions through platform X. Data were obtained through the distribution of online questionnaires and then analyzed using multiple linear regression with the help of SPSS software. The results of the study show that all variables, namely Brand Awareness, Brand Association, Perceived Quality, and Brand Loyalty, are proven to have a positive and significant influence on purchase finalization. This means that the higher the level of consumer awareness of a brand, the stronger the association they build, the better the perceived quality, and the higher the customer loyalty, the greater the likelihood of consumers completing the purchase process. These findings have strategic implications for businesses in the marketplace sector. Building a consistent brand image, maintaining product and service quality, and cultivating sustainable relationships with consumers are crucial for maintaining competitiveness. Furthermore, businesses need to utilize appropriate digital marketing strategies to enhance customer experience and strengthen emotional ties with the brand. Therefore, solid brand equity can be a key foundation for business sustainability amidst increasingly dynamic competition.
Pengaruh Literasi Keuangan, Gaya Hidup dan Fintech Digital Payment terhadap Perilaku Pengelolaan Keuangan Generasi Z Bethanya Sanggarwati; Grace Yulianti; Tanti Sugiharti Singgih
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 13 No. 1 (2025): Desember : 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.v13i1.4924

Abstract

Generation Z represents an age group most familiar with digital technology and actively engaged in the use of financial technology (fintech) services. Their daily financial activities are closely linked to digital payment platforms, which provide convenience and speed. However, ease of access does not always align with the ability to manage finances wisely, raising concerns about long-term financial health. This study aims to analyze the influence of financial literacy, lifestyle, and the use of fintech digital payment on the financial management behavior of Generation Z in Indonesia. A quantitative research design was employed, with data collected through a structured survey conducted between December 2024 and January 2025. The study involved 128 respondents aged 18–25 years, which exceeded the minimum sample size requirement based on Cochran’s formula, thereby ensuring representativeness. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach, assisted by SmartPLS software. The empirical findings reveal that financial literacy has a positive and significant effect on financial management behavior, suggesting that higher knowledge enables Generation Z to make more informed financial decisions. Similarly, lifestyle exerts a positive and significant influence, indicating that conscious lifestyle choices play an important role in shaping financial habits. In contrast, the use of fintech digital payment does not significantly affect financial management behavior, reflecting that frequent usage of digital payments does not necessarily translate into better financial discipline. These results highlight the urgent need to strengthen financial education programs and promote responsible lifestyle patterns. The study contributes to the understanding of financial behavior among Generation Z and offers insights for educators, policymakers, and fintech providers in developing strategies that foster sustainable financial well-being.
Pengaruh Struktur Modal, Likuiditas dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Muhammad Zidan; Sigit Pramono Hadi; Dadang Irawan
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 13 No. 1 (2025): Desember : 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.v13i1.4925

Abstract

This study investigates the influence of capital structure, liquidity, and firm size on the financial performance of transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research employs a quantitative approach using secondary data obtained from the annual financial reports published on the official IDX website. The analysis was conducted through a series of statistical procedures, including classical assumption tests, multiple linear regression analysis, as well as partial and simultaneous significance testing. The partial test results indicate that each of the independent variables—capital structure, liquidity, and firm size—has a significant effect on financial performance. Likewise, the simultaneous test results confirm that these three variables together play an important role in shaping company performance. These findings highlight the importance of maintaining an optimal capital structure that balances debt and equity, sustaining adequate liquidity to meet short-term obligations, and leveraging firm size as a competitive advantage. Proper management of these factors can strengthen financial stability, improve operational efficiency, and ultimately increase profitability. The results of this study provide useful insights for company managers, stakeholders, and investors in making strategic financial decisions within the transportation and logistics sector. Furthermore, the research contributes to the academic literature by reaffirming the critical role of financial management practices in determining firm performance in emerging markets such as Indonesia.
Pengaruh Likuiditas, Profitabilitas dan Leverage terhadap Nilai Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonedia (BEI) Periode 2021-2024 Nurul Jannah; Sigit Pranomo Hadi; Mohammad Chaidir
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 13 No. 1 (2025): Desember : 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.v13i1.4926

Abstract

This study aims to analyze the effect of liquidity, profitability, and leverage on firm value, both partially and simultaneously, in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). Firm value is an important indicator for stakeholders because it reflects investor perceptions of a company’s overall performance and future prospects. Liquidity, as the company’s ability to meet short-term obligations, profitability, as its capacity to generate net income from operational activities, and leverage, as the extent of debt utilization in financing, are fundamental financial factors that can influence how investors assess firm value. The research adopts a quantitative approach with secondary data derived from annual financial statements of companies within the consumer non-cyclicals sector during the 2021–2024 period. Multiple linear regression analysis was employed along with classical assumption tests to ensure model validity, and both partial and simultaneous tests were conducted to examine the hypotheses. The empirical findings reveal that liquidity, profitability, and leverage each have a positive and significant effect on firm value when tested partially, indicating that improvements in these financial indicators contribute directly to increasing firm value. Moreover, the simultaneous testing confirms that the three variables together exert a significant influence, underscoring the importance of a comprehensive financial management strategy. These results highlight that optimal management of liquidity to maintain financial flexibility, maximization of profitability through efficient operations, and prudent use of leverage to balance risks and returns can enhance investor confidence, strengthen competitive positioning, and ultimately increase firm value. The study provides practical implications for managers in formulating strategies that integrate financial policies holistically, as well as for investors in evaluating companies based on their financial structure and performance sustainability.
Merekonstruksi Ekonomi Pembangunan dalam Perspektif Islam: Menjawab Kegagalan Kapitalisme terhadap Kesejahteraan Sejati Wahyu Hardi Santika; Miftahus Surur
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 13 No. 1 (2025): Desember : 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.v13i1.5068

Abstract

Capitalism is often considered to be contrary to Islamic values because it is believed to cause social inequality, exploitation, and injustice in the distribution of wealth. This view arises because the capitalist system emphasizes individual ownership and unlimited capital accumulation, while Islam emphasizes a balance between individual rights and social interests. In the context of Indonesia, where the majority of the population is Muslim, there have been various efforts to harmonize modern capitalism and Islamic economic principles. This study uses a descriptive qualitative approach with a literature review method to analyze how Islamic values can be applied in a capitalist economic system. This study focuses on the application of sharia principles such as the prohibition of usury, the obligation of zakat, the principle of justice, and social responsibility in economic activities. The results of the study show that the application of these Islamic values can foster business ethics, improve economic equality, and encourage inclusive and sustainable economic growth. The integration between capitalism and Islamic teachings also shows that Islam does not absolutely reject capitalism, but rather directs that the system be run with moral, spiritual, and mutual benefit values. Thus, the application of Sharia principles can make capitalism more humane and oriented towards social welfare, not just material gain. These findings form the basis for the development of a just economy that is in line with universal Islamic values.
Pengaruh Kualitas Produk, Brand Image dan Promosi terhadap Kepuasan Pelanggan melalui Keputusan Pembelian Produk Kongbap Nursah, Muchamad; Wahid Akbar Basudani
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 13 No. 1 (2025): Desember : 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.v13i1.5069

Abstract

The objective of this investigation is to examine the influence of product quality, promotion, and brand image upon purchase decisions and the resulting consequence for customer satisfaction regarding Kongbap products. This investigation utilized a descriptive method with a quantitative design, wherein information was gathered via surveys administered to consumers of Kongbap within the DKI Jakarta region. The examination of data was executed with SmartPLS version 4, applying the Structural Equation Modeling (SEM) methodology. The findings indicate that product quality and brand image exert a substantial and favorable influence on purchase decisions, whereas promotion lacks a potent direct influence. Purchase decisions serve a critical function in enhancing customer satisfaction. Additionally, purchase decisions function as a successful intermediary in the connection linking product quality and brand image to customer satisfaction, demonstrating respective indirect effect magnitudes of 0.2114 and 0.2205. The conclusion of this study emphasizes that an integrated strategy focusing on improving product quality and strengthening brand image needs to be consistently implemented to encourage purchase decisions and create customer satisfaction in healthy food products such as Kongbap.
Distribusi Zakat Sektor Perbaikan Kesejahteraan Masyarakat: Analisis Indeks Pembangunan Manusia di Pulau Jawa pada Tahun 2019-2024 Aimatus Solehah; Fery Maulana Malik; Encik Dalilah Jasmine
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 13 No. 1 (2025): Desember : 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.v13i1.5088

Abstract

This study aims to analyze the effect of sectoral zakat fund distribution on community welfare as represented by the Human Development Index (HDI) in six provinces on the island of Java, namely DKI Jakarta, West Java, Banten, Central Java, DI Yogyakarta, and East Java during the period 2021–2024. The method used is a quantitative approach utilizing secondary data. The data was obtained from annual reports related to the distribution of zakat funds in the economic, education, and health sectors for the period 2019–2024, sourced from the National Zakat Management Report, PPID BAZNAS, and HDI data from the Central Statistics Agency (BPS). The results show that the distribution of zakat funds in the education and health sectors has a significant effect on increasing the HDI in the research area. This finding confirms that zakat plays a strategic role in promoting community welfare through improvements in the quality of education and health services. However, zakat distributed in the economic sector has not had a significant impact on increasing the HDI, so it is necessary to optimize the management and empowerment of economic zakat so that it can contribute more to human development in the future.

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