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Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah
Published by Universitas Widya Gama Mahakam Samarinda
ISSN : 25276379     EISSN : 25808117     DOI : https://doi.org/10.24903/je.v11i1.1143
Core Subject : Economy,
Economics, Econometrics & Finance
EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah adalah jurnal ilmiah yang diterbitkan oleh Fakultas Ekonomi Universitas Widya Gama Mahakam Samarinda. Jurnal terbit secara berkala dua kali setahun pada bulan Maret (periode Oktober-Maret) dan September (periode April-September). Jurnal diterbitkan sebagai media untuk mengkomunikasikan dan mendiseminasikan hasil-hasil penelitian empiris di bidang Manajemen, Akuntansi dan Perbankan Syari’ah yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur Manajemen, Akuntansi dan Perbankan Syari’ah. EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah menerima artikel hasil penelitian Manajemen, Akuntansi dan Perbankan Syari’ah yang ditulis dalam Bahasa Indonesia atau Bahasa Inggris. Artikel merupakan karya original dan bukan hasil plagiasi. Penulis harus membuat pernyataan bahwa naskah yang dikirim belum pernah dipublikasikan atau sedang tidak dalam proses reviu oleh jurnal atau media lain. Bagi artikel hasil penelitian dengan pendekatan survei atau penelitian eksperimen harus mencantumkan instrumen penelitian seperti : kuisioner, daftar wawancara, kasus serta memberikan data dan informasi mengenai cara memperoleh data. Tujuan dari jurnal ilmiah EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah adalah untuk mendiseminasikan hasil penelitian empiris dalam bidang akuntansi dan keuangan bagi para akademisi dan profesional, praktisi, mahasiswa serta pihak-pihak lainnya
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 28 Documents
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Search results for , issue "Vol. 12 No. 1 (2023): Maret" : 28 Documents clear
EVALUASI KINERJA DOSEN SAAT MENGAJAR DENGAN WORK FROM HOME DI SAMARINDA Suyanto Suyanto; Marjanah Marjanah
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 1 (2023): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

Pandemi Covid-19 yang telah melandai pada akhir tahun 2022 ini mengharuskan perguruan tinggi untuk melakukan adaptasi terhadap berbagai perubahan, terutama aktivitas perkuliahan. Tujuan penelitian ini untuk mendeskripsikan bagaimana dosen melaksanakan proses belajar mengajar saat bekerja dari rumah tyang selanjutnya dijadikan dasar dalam penentuan kebijakan mengajar pada semester berikutnya. Indikatornya yang digunakan dalam penelitian ini terdiri dari metode pengajaran, teknologi yang digunakan, jadwal, teknik evaluasi, dan kendala dosen. Penelitian ini dilakukan dengan jumlah 95 responden dan metode yang digunakan adalah survey. Hasil penelitian menunjukan bawa dosen telah melaksanakan proses perkuliahan dengan baik meskipun dilakukan dengan model WFH dan daring, dosen telah melakukan berbagai kombinasi model pembelajaran yang disesuaikan dengan kondisi mahaiswa. Model evaluasi pembelajaran tidak efektif dikarenakan ada beberapa indikator evaluasi yang tidak mampu dipenuhi dengan model WFH dan daring seperti penilaian terhadap perilaku, sikap dan spontanitas kemampuan bekerjasama, kemampuan berkomunikasi. Berbagai kendala dihapai oleh dosen saat WFH dan kuliah daring, kendala utama pada ketersediaan jaringan internet baik pada mahasiswa maupun pada dosen. Model pembelajaran daring dan WFH masih dapat digunakan sepanjang dikombinasikan dengan model tatap muka agar semua sistem penilaian dapat dilakukan dengan maksimal.
IMPLEMENTASI ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) PADA KARYAWAN Sugeng Chairuddin; Fadhlurrahman Fadhlurrahman; Kristiana Habeahan
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 1 (2023): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

This study aims to determine Organizational Citizenship Behavior (OCB) in employees at the company. Organizational Citizenship Behavior (OCB) as individual behavior that is discretionary, not directly or explicitly recognized by a formal reward system, and in the aggregate promotes the effective functioning of the organization Excellent performance of demanding employee behavior is expected by the organization. The behavior demanded by organizations today is not only in-role behavior but also extra-role behavior. Extra-role behavior is also known as Organizational Citizenship Behavior (OCB) is a term used to identify employee behavior that can be called good employees. If employees in the organization have OCB, the effort to control cadets decreases, because employees can control their own behavior or are able to choose the best behavior for the benefit of the organization. The results of the analysis in this study show that the Organizational Citizenship Behavior (OCB) of employees has shown good behavior that can support the success of the organization.
ANALISA LAPORAN KEUANGAN DENGAN MENGGUNAKAN METODE DU-PONT SYSTEM Saparliddin; Stefanie Polopodang; Ade Bagus
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 1 (2023): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

The financial report is a record of the company's financial information in an accounting period that describes the condition or performance of the company. Analysis of financial statements can use the du-pont system, analysis of the Du-Pont system is an analysis system that is intended to show Net Profit Margin (NPM), Total Assets Turnover (TATO), and Return On Investment (ROI) interact with each other to determine Return On Equity (ROE). This type of research is descriptive research with a quantitative approach. The data in this study are secondary data derived from annual financial reports which are calculated and analyzed using the du-pont system method and then the results are interpreted. The results showed that the net profit margin, total asset turnover, equity multiplyer and return on investment increased and decreased every year so that the return on equity also fluctuated but was not too significant.
ANTESEDEN KINERJA PEGAWAI PADA KANTOR SATUAN POLISI PAMONG PRAJA PROVINSI KALIMANTAN TIMUR Akhmadi Akhmadi; Jliteng Prasojo
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 1 (2023): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

Anteseden Kinerja Pegawai Pada Kantor Satuan Polisi Pamong Praja Provinsi Kalimantan Timur, dalam penelitian ini akan dikaji faktor faktor yang mempengaruhi kinerja diantaranya kompensasi, delegasi tugas terhadap kinerja pegawai. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh disiplin kerja, kompensasi dan delegasi tugas terhadap kinerja pegawai pada Kantor Satuan Polisi Pamong Praja Provinsi Kalimantan Timur. Penelitian ini dilakukan dengan menggunakan alat analisis regresi linear berganda. Data yang digunakan dalam penelitian ini adalah data primer serta diolah dengan menggunakan program komputer SPSS (Stastistical Package for Social Science) versi 26.hasil penelitian menunjukan bahwa secara simultan variabel disiplin kerja, kompensasi dan delegasi tugas berpengaruh signifikan terhadap kinerja pegawai. Uji partial juga menghasilkan variabel disiplin kerja, kompensasi, dan delegasi tugas masing -masing berpengarus secara signifikan dikarenakan nilai sig kurang dari 0,05.
PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH RATIO INDEX Riyanto, Agus; Sulau, Carolinna Patrichia
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 1 (2023): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v12i1.1955

Abstract

The purpose of this research is to find out the number and percentage of companies that are classified as manipulators, non-manipulators and gray companies in manufacturing companies in the consumer goods industry sub-sector on the Indonesia Stock Exchange for 2019-2021. The population of this study are manufacturing companies in the consumer goods industry sub-sector on the Indonesia Stock Exchange in 2019 to 2021, totaling 70 companies. The sample for this research was taken using a purposive sampling method with the aim of obtaining a sample that fits the criteria the researcher wanted and produced 37 sample companies. The results of the study stated that in 2019 there was 1 company (2.70%) and in 2020 no companies were found that were included in the manipulator group and in 2021 2 companies (5.41%) were found that were included in the manipulator group. In 2019 there were 33 companies (89.19%), in 2020 there were 35 companies and in 2021 35 companies (94.59%) were found to be in the non-manipulator category. In 2019 there were 3 companies (8.11%), in 2020 there were 2 companies and in 2021 there were no companies classified as gray companies.
PENGARUH FAKTOR INTERNAL TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA Andrianie, Ria; Rachmani, Rachmani
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 1 (2023): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

This study aims to analyze the internal factors that influence the financial performance of Islamic Commercial Banks in Indonesia. In this study, financial performance is measured using Return On Assets (ROA). The independent variables in this study are Non Performing Financing (NPF), Capital Adequacy Ratio (CAR), Operating Costs to Operating Income (BOPO), Financing To Deposit Ratio (FDR). The population in this study are all Islamic commercial banks in Indonesia for the 2017-2021 period. The total sample in this study is 8 Islamic commercial banks. The data analysis technique used in this study is multiple linear regression analysis.
DETERMINAN TAX AVOIDANCE STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN PERIODE 2019-2021 Siti Sundari; Cahyani Nuswandari
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 1 (2023): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

Tax avoidance is an act of tax avoidance that is carried out legally or in other words does not violate the applicable tax laws in Indonesia, namely by exploiting the weaknesses of these regulations or with certain schemes. This study aim to re-examine several variiables the influence tax avoidance, namely variables of profitabilty, leverage company size, audit committee and executive charater in mining sector companies listed on the stock exchange in 2019-2021. Determination of the sample of this study using purposive sampling method. The research data analysis method uses multiple regression analysis. The results showed that leverage, company size, audit committee and executive character had no effect on tax avoidance while profitability had a significant positive effect on tax avoidance.
PROFITABILITAS, CAPITAL INTENSITY, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN INDUSTRI TAHUN 2018-2021 Dheva Rizqullah Siswanda; Sartika Wulandari
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 1 (2023): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

ABSTRACT This researcher aims to examine the effect of profitability, capital intensity, company size and leverage on tax aggressiveness in industrial sector manufacturing companies listed on the IDX for the 2018-2021 period. The population of this study were 55 industrial sector companies listed on the IDX using a purposive sampling method and obtained 100 samples from 25 companies. This data analysis technique uses panel data with the help of the eviews 9 program. The results of this study indicate that the independent variables profitability and capital intensity show that they have a significant positive effect on tax aggressiveness. For other variables, namely the firm size variable, it states that it has no significant effect on tax aggressiveness, while the leverage variable indicates that leverage does not have a significant negative effect on tax aggressiveness. Keywords: tax aggressiveness, profitability, capital intensity, company size, leverage ABSTRAK Peneliti ini memiliki tujuan guna melakukan pengujian pengaruh profitabilitas,capital intensity,ukuran perusahaan serta leverage terhadap agresivitas pajak terhadap obyek industri manufaktur sektor industri yang terdaftar pada BEI periode tahun 2018-2021. Populasi riset ini sebanyak 55 perusahaan sektor industri yang terdaftar di BEI memakai metode purposive sampling didapatkan 100 sampling dari 25 industri. Teknik analisi data ini memakai data panel yang memakai bantuan program eviews 9. Hasil riset ini menunjukan jika variabel independe profitabilis serta capital intensity menunjukan bahwa berpengaruh positif signifikan terhadap agresvitas pajak. Untuk variabel lainnya yaitu variabel ukuran perusahaan membuktikan jika tak berpengaruh signifikan terhadap agresivitas pajak ,sementara variabel leverage menunjukan bahwa leverage tak berpengaruh negative signifikan terhadap agresivitas pajak. Kata kunci : Agresivitas pajak,profitabilitas,capital intensity,ukuran perusahaan,leverage
PENGARUH PELAYANAN DAN HARGA TERHADAP KEPUASAN PELANGGAN MAXIM SAMARINDA Zulkifli Zulkifli; Novandrin Novandrin
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 1 (2023): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

The large number of online transportation businesses in Samarinda make Maxim have to maintain the quality of their service because service quality is an advantage produced by producers in fulfilling the desires of customers who can make them feel satisfied so that later it will be of benefit to these customers and can come back if a service is provided. very good. With intense competition, service quality must be prioritized because consumers will be more vague about what they receive and what they expect from an online transportation service company. Based on the results of testing the hypothesis on Price, Service Quality simultaneously shows that it is proven to have a positive and significant influence on Maxim Samarinda's Customer Satisfaction. Thus, the hypothesis in this study is accepted. on price shows that it is proven to have a positive and not significant effect on Maxim Samarinda's Customer Satisfaction. Therefore, the hypothesis in this study was rejected. on Service Quality shows that it is proven to have a positive and significant influence on Customer Satisfaction Maxima Samarinda. Thus, the hypothesis in this study is accepted.
TINJAUAN KINERJA KEUANGAN BANK KALTIMTARA PADA MASA PANDEMI COVID 19 Reslianty Rachim; Abdul Rachim; Rezky ZR
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 1 (2023): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

The object of this study is Bank Kaltim financial statements that have been audited by independent auditors. Research data obtained through documentation. This research includes descriptive research. In order to analyze the development of financial performance from 2018-2021, researcher used trend analysis technique. Trend analysis is a method of statistical analysis that is intended to make an estimate or forecast the future. To do a good forecasting is needed various kinds of information (data) is quite a lot and observed in a period of relatively long, so that the analysis can determine how many big fluctuations and the factors that influence those change. The profitability ratios will provide an overview of the effectiveness of the management of the company. The greater the profitability means the better, because the prosperity of the owner of the company increased with greater profitability. Profitability ratios consist of Profit Margin, Basic Earning Power, Return on Assets and Return on Equity.

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