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AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Published by Perhimpunan Sarjana Ekonomi dan Bisnis
ISSN : -     EISSN : 2774888X     DOI : 10.37481/jmeb
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
RUANG LINGKUP (Scope) Lingkup Ilmu Ekonomi Lingkup Ilmu Manajemen Lingkup Ilmu Akuntansi Lingkup Ilmu Bisnis FOKUS (Focus) Keuangan, Perbankan dan Pasar Modal Konvensional Pembangunan Ekonomi (Ekonomi Makro dan Mikro) Manajemen Keuangan Manajemen SDM Manajemen Pemasaran Pajak Audit Keuangan, Perbankan dan Pasar Modal Syariah Kewirausahaan E-Commerce
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 390 Documents
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DETERMINAN AKSESIBILITAS PANGAN DI SUMATERA: Pendekatan Simulasi Kebijakan Teapon, Rizal Rahman H; Evalia, Nur Afni
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.742

Abstract

The main objective of this research is to analyse the impact of government spending, especially social assistance and the food security budget, on food accessibility in Sumatra. This research uses secondary time series data for the 2010-2019 period. The cross section data consists of 10 provinces, namely, Aceh, North Sumatra, West Sumatra, South Sumatra, Riau Islands, Riau, Bengkulu, Jambi, Lampung and Bangka Belitung. The research data source was obtained from the Food Security Agency of the Ministry of Agriculture of the Republic. This research uses a system of simultaneous equations including 5 equations, consisting of 3 structural equations and 2 identity equations. Simultaneous equation regression results for food accessibility show that increasing consumption of rice and corn can reduce the prevalence of inadequate food consumption in Sumatra. On the other hand, the increase in the prevalence of inadequate food consumption was caused by an increase in malnutrition and an increase in the prevalence of inadequate food consumption in year t-1. The research results also show that an increase in the prevalence of inadequate food consumption in year t-1, an increase in the percentage of the population with malnutrition and an increase in poverty in year t-1 have an effect on increasing poverty. The increase in regional economic growth in the food crop sub-sector (increased food accessibility) is driven from the production, consumption side and the influence of the increase in regional economic growth in the food crop sub-sector in previous years (t-1). The simulation results show that social assistance and the government's food security budget contribute to increasing regional macroeconomic variables such as regional economic growth in the food crop sub-sector, per capita income and AHK's gross regional domestic product.
Efektivitas Penggunaan Dana Desa terhadap Pengembangan Infrastruktur Desa dan Pengembangan Potensi Ekonomi Lokal di Kecamatan Tambun Utara Kabupaten Bekasi: Studi Kasus Desa Karang Satria Najmuddin, Najmuddin; Achmad, Mansyur; Suwanda, Dadang
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.743

Abstract

To overcome problems in village development, the government provides village funds. The form of use can be in the form of village infrastructure development and development of local economic potential. The aim of this research is to obtain an overview and describe the effectiveness of the use of village funds for village infrastructure and the development of local economic potential in North Tambun District, Bekasi Regency. The research methodology uses qualitative research with an inductive approach. Researchers want to know clearly about the effectiveness of the use of village funds in developing village infrastructure and developing local economic potential in Tambun Utara District, Bekasi Regency, especially in Karang Satria Village. The researcher describes the state of the research object and then discusses it to obtain general conclusions and understanding of the object under study. The results of this research are that the use of village funds for village infrastructure and local economic development in North Tambun District, especially in Karang Satria Village, was implemented effectively. The community gave positive responses and felt the benefits of the various programs that had been held, such as paving roads, providing public facilities, creating a drainage system, as well as adding facilities and infrastructure or office furniture. Providing village funds through BUM Des Satria Istiqomah has also provided benefits to the people of Karang Satria Village and its surroundings. BUM Des Satria Istiqomah has a permanent building and various economic improvement programs as well as business units that provide the best service for residents. In addition, there is the role of Mikro, Small, and Medium Enterprises (MSME) and MSMEs at the sub-district level which oversees various micro, small and medium enterprises. Through MSMEs, mutually beneficial reciprocal relationships are created between entrepreneurs, village governments, and village residents.
Analisis Maturitas dan Kerangka Governance, Risk, And Compliance (GRC) Upaya Peningkatan Pendapatan Asli Daerah atas Pengelolaan Kekayaan yang Dipisahkan di Provinsi DKI Jakarta: Studi Kasus PT. Bank DKI Tahun 2018-2022 Ningrat, Murtadhi Achmad; Suwanda, Dadang; Huseno, Tun
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.747

Abstract

In Local Government there is a local revenue that should be a source of local finance in the exercise of regional autonomy. This phenomenon has occurred since the regulation on regional autonomy was formed. Local revenue is divided into several sub income, which include the wealth of the separated regions. The source is from each regional owned enterprises. Bank Bank DKI is one of the regional owned enterprises that are accommodated in BP BUMD, because part of its ownership stake is in the Provincial Government of DKI Jakarta. Bank DKI must be able to provide dividends and on the one hand must provide adequate business, without being hindered by anything and this is the problem in this study. For this reason, BUMD must be able to balance these problems through the concept of GRC Excellence Framework and maturity analysis. This study is limited to assessing local revenue through the concept of GRC excellence framework, along with its maturity level. The purpose of this study is to determine how the level of maturity owned by Bank DKI in terms of internal organization as a whole, and its benefits for the Provincial Government of DKI Jakarta. This study used descriptive qualitative methods. This study analyzes the level of maturity in each component of the advantages of GRC contained in bank dki and the impact of these advantages will seek to increase local revenue with the distribution of dividends accompanied by maturity analysis. Data collection techniques in this study using observation techniques, interviews, documentation. Researchers use data analysis techniques such as data reduction, data presentation, and conclusion. In testing the validity of the data researchers used triangulation sources. The results showed that the existing system of each GRC excellence criteria include: Process aspects, People aspects, Tools aspects, which are very varied levels of maturity. However, the average level is still in Managed with a score of 3. With good governance, there are several aspects of process and aspects of people that need to be recommended for the future. For local revenue for the last 5 years from 2018-2022, it has experienced significant fluactation due to the lack of massive implementation and implementation of the GRC concept, which makes governance no significant improvement.
Pemberdayaan Gender, Pembangunan Gender, Belanja Pemerintah dan Pertumbuhan Ekonomi: Pendekatan Data Panel Robiansyah, Anton; Hartono, Darwin; Tampubolon, Endy Grade; Zubir, Edwar; Sukatmi, Sri; Kharis, Selly Anastassia Amellia
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.748

Abstract

This research aims to determine the influence of gender empowerment and development as well as government expenditure on economic growth in districts/cities of East Java province in 2014-2020. The research method used is panel data regression analysis by selecting the best model between Common Effect, Fixed Effect and Random Effect with Chow test calculations. From the test results it was found that the best model was Fixed Effect. The results of data processing show that 97.70 percent of the GRDP variance is influenced by the gender empowerment index (IDG), gender development index (IPG) and government expenditure (G).
Pengelolaan Laba dalam Sektor Consumer Non-Cyclicals: Peran Aset Pajak Tangguhan, Skala Perusahaan, dan Leverage di Bursa Efek Indonesia Safitri, Yulia; Purwatiningsih, Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.749

Abstract

This research aims to empirically prove the influence of deferred tax assets, company size and leverage on earnings management. This research was conducted at a Consumer Non-Cyclical sector company. The research method used is quantitative. The type of data used is secondary in the form of annual financial reports published on the Indonesia Stock Exchange (BEI) for 2018-2022. Samples were collected using purposive sampling. The number of companies used as research samples was 28 companies with a research period of 5 (five) years, so that 140 observation data were obtained. Data processing uses the Eviews 12 Statistical Program by collecting related data then analyzing descriptive statistics of regression model estimates, model suitability tests, classical assumption tests, coefficient of determination (R 2) panel data regression analysis, F statistical tests and t statistical tests, Results The t statistical test for the variable deferred tax assets partially influences earnings management, but company size and leverage partially have no influence on earnings management. F test results: Deferred tax assets, company size and leverage simultaneously influence earnings management.
Implementasi Kebijakan Program Strategis Nasional pada PT. Waskita Karya Febriansah, Yefri; Akbar, Bahrullah; Suwanda, Dadang
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.750

Abstract

This research examines the implementation of PT's National Strategic Program. Waskita Karya specializes in the construction of the Depok-Antasari toll road. The purpose of this research is to find out and analyze how PT. Waskita Karya as the implementing agency for the construction of the Depok-Antasari toll road implements the policy, knows and analyzes the supporting and inhibiting factors for implementing the policy, as well as the efforts made to overcome the factors inhibiting implementation. This research was designed using 4 indicator dimensions, namely: communication, resources, disposition and bureaucratic structure. The method used is qualitative-descriptive which produces descriptive data in the form of speech or writing and behavior that can be observed from people or subjects. The techniques used to collect data are: observation, interviews, documents and audio-visual material by testing the validity of the data through the triangulation method based on sources, methods and theories. The informants in this research are: Secretary to the Minister of State-Owned Enterprises, Independent Commissioner of PT. Waskita Karya, Operational Director of PT. Waskita Karya, as well as Nur Afni and Novis Radhyan as community users of the Depok-Antasari toll road. Based on the results of this research, it can be concluded that the obstacle to implementing the National Strategic Program policy in the construction of the Depok-Antasari toll road is land acquisition, which apart from consuming a lot of budget, also wastes time. The problem of land acquisition specifically occurs because there is a lot of overlapping land ownership in the community, so they have to wait for a court decision to determine who actually owns the land rights. Researchers suggest that time space needs to be given to the Land Registration Agency (BPN) to disseminate information to the public about land ownership simultaneously so as not to waste time in implementing policies.
DETERMINASI PERSISTENSI LABA: Peran Volatilitas Penjualan, Arus Kas Operasi, dan Tingkat Hutang pada Sektor Properti dan Real Estate di Indonesia Winingrum W. A., Sri Putri; Adinda, Nur Afiyah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.751

Abstract

Profit persistence can be interpreted as the possibility that a company's profit level will repeat itself in the future. This study aims to determine the effect of sales volatility (X1), operating cash flow (X2) and debt levels (X3) on profit persistence (Y) in Properties and Real Estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Sampling in this study used a purposive sampling technique and obtained 13 sample companies. The data analysis method used is quantitative data analysis, namely using panel data regression analysis and using the EViews 12 tool. The results of this study indicate that partially operating cash flow has an effect on earnings persistence. Meanwhile, sales volatility and debt levels partially have no effect on earnings persistence. Meanwhile, simultaneously sales volatility, operating cash flow and debt levels affect earnings persistence with an R2 contribution of 21.35%.
Peran Perencanaan Pajak, Beban Pajak Tangguhan, dan Leverage dalam Manajemen Laba: Studi Empiris pada Perusahaan Consumer Non-Cyclical di BEI (2018-2022) Cendana, Imelda; Purwatiningsih, Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.752

Abstract

The purpose of this research is to see the influence of Tax Planning, Deferred Tax Burden, and Leverage on Profit Management in companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. 113 Non Cyclical Consumer Companies listed on the BEI from 2018 until 2022 is the study population. Purposive sampling was used in the sample selection process, and a sample of 19 businesses was obtained using 95 sets of observation data. Secondary data that uses a quantitative approach is the data source. Descriptive statistical analysis and multiple regression analysis were used. utilize the E-views Version 9 application to process data. Based on the test results, this research states that simultaneously Tax Planning, Deferred Tax Expenses and Leverage influence Profit Management. Partially, Tax Planning has an effect on Profit Management, Deferred Tax Expenses have no effect on Profit Management, and Leverage has no effect on Profit Management.
Faktor-Faktor Penentu Nilai Perusahaan: Kinerja Keuangan, Struktur Modal, dan Ukuran pada Sektor Energi di BEI Parera, Regita; Purwatiningsih, Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.753

Abstract

This research aims to determine and test the influence of financial performance, capital structure and company size on company value in energy sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population is 76 companies. The sampling method used purposive sampling, 17 companies were obtained with a research period of 5 years so the total research sample was 85. This research uses secondary data sourced from company financial reports as data or research objects. The data analysis techniques used are descriptive statistical analysis and multiple regression analysis. By processing the data using E-views 9 software. The research results show that simultaneously financial performance, capital structure and company size influence company value. Partial testing of financial performance has no effect on company value, capital structure has no effect on company value and company size has no effect on company value.
Dinamika Lingkungan Kerja dan Kompensasi: Kunci untuk Membangun Loyalitas Pegawai Sutoro, Moh.
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.755

Abstract

Employee loyalty is a key factor in improving organizational performance and stability. The dynamics of the work environment and an effective compensation system can play an important role in building such loyalty. This research was conducted to understand the influence of the work environment and compensation on employee loyalty at the Tigaraksa Religious Court. This research aims to analyze the relationship between the dynamics of the work environment and compensation and employee loyalty at the Tigaraksa Religious Court. This research uses a quantitative approach with linear regression analysis techniques. Data was collected through a survey involving 112 respondents who were employees of the Tigaraksa Religious Court. The sampling technique used was simple random to ensure sample representativeness. The results of the analysis show that both the dynamics of the work environment and compensation have a significant influence on employee loyalty. Specifically, it was found that improvements in the quality of the work environment and satisfaction with compensation significantly increased employee loyalty levels.

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