Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah
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
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<![CDATA[PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERASI PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2019-2022 ]]>
<![CDATA[Putri, Nurdiana]]>;
<![CDATA[Marlina, Evi]]>;
<![CDATA[Samsiah, Siti]]>
<![CDATA[ Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September ]]>
Publisher : <![CDATA[Economic Faculty, University of Widya Gama Mahakam Samarinda ]]>
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<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh penghindaran pajak terhadap nilai perusahaan dengan transparansi sebagai variable moderasi perusahaan farmasi yang terdaftar di bursa efek Indonesia tahun 2019-2022. Populasi dalam penelitian ini perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) sector industry konsumsi sub sector farmasi tahun 2019-2022 yang berjumlah 31 perusahaan manufaktur. Adapun teknik pengumpulan sampel yang digunakan adalah purposive sampling. Purposive sampling adalah teknik pengambilan sampel berdasarkan kriteria tertentu. Metode analisis data yang digunakan adalah metode analisis statistic deskriptif dengan SPSS. Hasil penelitian menunjukkan bahwa pengaruh penghindaran pajak terhadap nilai perusahaan dengan transparansi sebagai variable moderasi perusahan farmasi yang terdaftar di bursa efek indonesia.]]>
<![CDATA[PERAN MOTIVASI INTRINSIK DAN KETERLIBATAN KERJA YANG MEMEDIASI LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN ]]>
<![CDATA[Hanifah, Rohadatul Aisy]]>;
<![CDATA[Nugroho, Sidiq Permono]]>
<![CDATA[ Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September ]]>
Publisher : <![CDATA[Economic Faculty, University of Widya Gama Mahakam Samarinda ]]>
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<![CDATA[The purpose of this study was to analyze the effect of work environment on employee performance with intrinsic motivation and work involvement as an intervening medium at Kpp Pratama Semarang. The method used in this research is a quantitative method with 165 respondents, data collection in this study using a questionnaire. The data was obtained directly by the researcher through a questionnaire distributed to respondents, namely all employees of KPP Pratama Semarang. The sampling technique in this study is nonprobability sampling technique with purposive sampling method, the data used is primary data obtained through respondents' answers using a type of interview or closed questionnaire. The data analysis technique used in this study uses Partial Least Square (PLS) using the help of SMARTPLS Software. PLS-SEM analysis consists of two Outer model and Inner model. The results of this study indicate that the work environment has no effect on employee performance, work involvement and intrinsic motivation mediate the relationship between the work environment and employee performance.]]>
<![CDATA[PERAN KOMUNITAS MEREK DAN KETERLIBATAN KOMUNITAS DALAM MEMBANGUN KEPERCAYAAN MEREK DI MEDIA SOSIAL ]]>
<![CDATA[Besari, Dhani]]>;
<![CDATA[Hakim, Lukman]]>
<![CDATA[ Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September ]]>
Publisher : <![CDATA[Economic Faculty, University of Widya Gama Mahakam Samarinda ]]>
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<![CDATA[This study aims to analyze the role of brand communities and community involvement in building brand trust in social media. The type of method used in this research is a quantitative method with 153 respondents, the sampling technique in this study is nonprobability sampling technique with purposive sampling method, the data used is primary data obtained through respondents' answers using a type of interview or closed questionnaire. The intended respondents were members of the brand community from the RUBY Community by PT AVO Innovation Technology (AVO) with 153 respondents. The data analysis technique used in this study uses Partial Least Square (PLS) using the help of SMARTPLS Software. PLS-SEM analysis consists of two Outer model and Inner model. The results of this study indicate that brand community and community involvement have a positive and significant effect on brand trust in social media.]]>
<![CDATA[PENILAIAN KINERJA KEUANGAN MENGGUNAKAN METODE MARKET VALUE ADDED (MVA) PADA PERUSAHAAN SEKTOR PERTANIAN DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2022 ]]>
<![CDATA[Fadhila, Shalma Nur]]>;
<![CDATA[Irawati, Zulfa]]>
<![CDATA[ Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September ]]>
Publisher : <![CDATA[Economic Faculty, University of Widya Gama Mahakam Samarinda ]]>
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<![CDATA[This study aims to analyze the assessment of financial performance using the market value added (mva) method in agricultural sector companies on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The type of research used in this research is descriptive with a quantitative approach. The population in this study are companies included in the agricultural sector listed on the IDX and listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. Determination of the sample in this study was carried out using purposive sampling method. The data collection method used in this research is documentation. One of the data collection techniques by taking documents to obtain data obtained or collected from various existing sources such as journals, books, financial reports, IDX website, official website of the Indonesia Stock Exchange (IDX), website of each company, and so on made by several companies in the agricultural sector listed on the Indonesia Stock Exchange (IDX). Data analysis stage, obtaining the necessary data from the annual financial statements of agricultural sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period and calculating the MVA component. The results of data analysis, namely the value of Market Value Added (MVA) in agricultural sector companies on the Indonesia Stock Exchange (IDX) for the 2019-2022 period have obtained an MVA> 0 value, meaning the company's success in increasing the value of capital invested by funders, in other words the rate of return is greater than capital, so the Market Value Added method can be applied to agricultural sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period.]]>
<![CDATA[ANALISIS PENGARUH INFLASI, SUKU BUNGA, DAN NILAI TUKAR TERHADAP KINERJA KEUANGAN SEKTOR PANGAN DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2022 ]]>
<![CDATA[Anggreini, Nadilla]]>;
<![CDATA[Irawati, Zulfa]]>
<![CDATA[ Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September ]]>
Publisher : <![CDATA[Economic Faculty, University of Widya Gama Mahakam Samarinda ]]>
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<![CDATA[Company performance is referred to as a description of the financial condition of a company which is analyzed by financial analysis tools, so that it can be known whether the good and bad financial condition of a company reflects work performance in a certain period. This is very important so that resources can be used optimally in the face of environmental changes. The purpose of this study was to analyze the effect of inflation, interest rates, and exchange rates on the financial performance of the food sector on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. This type of research is quantitative, quantitative data in this study are data on inflation rates, interest rates, and exchange rates. The population is food sub-sector companies listed on the Indonesia Stock Exchange (IDX). The technique of determining the sample with purposive sampling. The samples used are several companies engaged in the food sector. The data analysis technique used is quantitative analysis expressed by numbers and calculations using Microsoft Excel and SPSS23 (Statistical Program For Social Science) with the Multiple Regression Statistical analysis method. The results of this study that the inflation rate, interest rates, exchange rates show a positive and significant effect on financial performance in companies listed on the IDX for the 2019-2022 period.]]>
<![CDATA[PENGARUH KEPERCAYAAN DAN KEAMANAN TERHADAP NIAT PEMBELIAN PRODUK FASHION SECARA ONLINE ]]>
<![CDATA[Makaarim, Nabiil Hilmi]]>;
<![CDATA[Kuswati, Rini]]>
<![CDATA[ Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September ]]>
Publisher : <![CDATA[Economic Faculty, University of Widya Gama Mahakam Samarinda ]]>
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<![CDATA[This study aims to analyze the effect of trust and security on the purchase intention of fashion products online. The research method used in this research is quantitative method. The sampling technique in this study is nonprobability sampling technique with purposive sampling method, data obtained from primary data distributed through closed questionnaires using a Likret scale. The population in this study were consumers who had shopped for fashion online, totaling 182 respondents. The PLS-SEM Analysis technique is used as a tool to predict and explore complex models with less stringent requirements on the data. The data analysis technique in this study uses Partial Least Square (PLS) using the help of SMARTPLS Software. The results of this study indicate that trust is able to mediate the relationship between security and online fashion purchase intentions.]]>
<![CDATA[PENGARUH BUDAYA ORGANISASI, KEPEMIMPINAN TRANSFORMASIONAL, KEPEMIMPINAN TRANSAKSIONAL, DAN KEPEMIMPINAN DIGITAL TERHADAP KINERJA KARYAWAN ]]>
<![CDATA[Mualifah, Fina Annisatul]]>;
<![CDATA[Mardalis, Ahmad]]>
<![CDATA[ Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September ]]>
Publisher : <![CDATA[Economic Faculty, University of Widya Gama Mahakam Samarinda ]]>
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<![CDATA[This study aims to analyze the influence of organizational culture, transformational leadership, transactional leadership, and digital leadership on employee performance. The research method used in this research is quantitative method. The sampling technique in this study is probability sampling technique with saturated sample method, data obtained from primary data distributed through closed questionnaires with the help of google from using a Likret scale. Primary data is obtained directly from respondents by providing questionnaires to obtain data on organizational culture, transformational leadership style, transactional leadership, digital leadership and employee performance. The population in this study were 33 Lazizmu employees. The PLS-SEM Analysis technique is used as a tool to predict and explore complex models with less stringent requirements on the data. The data analysis technique in this study uses Partial Least Square (PLS) using the help of SMARTPLS Software. The results of this study indicate that organizational culture has no effect on employee performance, but transformational leadership, transactional leadership, and digital leadership affect employee performance.]]>
<![CDATA[PENERAPAN KODE ETIK PROFESI AUDITOR DALAM MENJAGA KUALITAS AUDIT: (Studi Kasus Kantor Akuntan Publik XX) ]]>
<![CDATA[Cahyanti, Nilam]]>;
<![CDATA[Ainy, Rintan Nuzul]]>
<![CDATA[ Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September ]]>
Publisher : <![CDATA[Economic Faculty, University of Widya Gama Mahakam Samarinda ]]>
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<![CDATA[This research was motivated by the desire to photograph the practice of implementing a code of ethics in terms of maintaining audit quality by auditors, especially in today's digital era. The writing of this article aims to provide an overview of the practice of implementing the code of ethics regarding maintaining audit quality by auditors. The results of this research are expected to be used as reference material to see the practical side of the application of the code of ethics. For academics, this paper is useful to see the real practice of implementing the auditor's code of ethics. This research is a qualitative research conducted using observational data collection techniques, interviews and documentation. Based on the results of data analysis and information obtained, it is concluded that the auditor's professional code of ethics in maintaining audit quality is very important, the better the code of ethics applied by the auditor, the better the quality of audit results. An auditor must also apply the principle of objectivity that affects the quality of the audit produced. Finally, professional behavior upadate knowledge by attending seminars or workshops about the latest knowledge, the better the quality of audit results because auditors can provide opinions according to existing percentages]]>
<![CDATA[PENGARUH LEVERAGE, PROFITABILITY, MARKET RATIO DAN BETA SAHAM TERHADAP RETURN SAHAM: Studi Kasus Pada Perusahaan di Sub Sektor Heavy Constructions & Civil Engineering yang tedaftar di BEI periode tahun 2019-2023 ]]>
<![CDATA[Dachlan, Rudy Syafariansyah]]>;
<![CDATA[Mushofa, Ali]]>;
<![CDATA[Hendra]]>;
<![CDATA[Fremont, Daniel]]>
<![CDATA[ Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September ]]>
Publisher : <![CDATA[Economic Faculty, University of Widya Gama Mahakam Samarinda ]]>
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<![CDATA[Memperoleh tingkat pengembalian yang tinggi menjadi tujuan investor dalam berinvestasi. Namun investor dalam melakukan investasi tidak dapat memprediksi dengan pasti hasil yang akan diperolehnya. Ini merupakan resiko yang harus dihadapi dan ditakar investor. Kondisi ini terlihat pada perusahaan-perusahaan di Sub Sektor Heavy Constructions & Civil Engineering Yang tedaftar di BEI periode tahun 2019-2023. Terjadi fluktuasi selama periode tersebut dan return saham cenderung mengalami penurunan. Volatilitas pergerakan harga pasar saham berpengaruh langsung terhadap return / capital gain saham. Leveraging dari hutang juga menjadi daya ungkit pencapaian profitabilitas perusahaan. Market ratio akan menunjukkan pada investor seberapa besar earning yang mereka terima atas investasinya. Penelitian ini bertujuan untuk mengetahui apakah Leverage, Profitability, Market Ratio dan Beta Saham Berpengaruh Terhadap Return Saham Sub Sektor Heavy Constructions & Civil Engineering Tahun 2019-2023 secara parsial maupun simultan. Disimpulkan bahwa Return Saham perusahaan-perusahaan Sub Sektor Heavy Constructions & Civil Engineering yang tedaftar di BEI selama periode tahun 2019-2023 secara parsial dipengaruhi signifikan oleh variabel DER dan PER. Sedangkan variabel ROA dan BETA tidak berpengaruh terhadap Return Saham. Secara simultan, seluruh variabel berpengaruh signifikan terhadap return saham.]]>
<![CDATA[ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[wahyuti, sri]]>;
<![CDATA[Abbas, M. Astri Yulidar]]>;
<![CDATA[Adnan, Gandi]]>;
<![CDATA[Parembang, Elmayani]]>
<![CDATA[ Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September ]]>
Publisher : <![CDATA[Economic Faculty, University of Widya Gama Mahakam Samarinda ]]>
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<![CDATA[Analysis of the Influence of Managerial Ownership, Institutional Ownership and Independent Commissioners on the Value of Companies in the Basic Industry and Chemical Sectors Listed on the Indonesia Stock Exchange. This research aims to determine the influence of managerial ownership, institutional ownership and independent commissioners on company value partially and simultaneously. The research method used for this study is comparative with a quantitative approach. The data obtained in this research comes from the financial reports of Basic Industry and Chemical Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2022 period. The data collection technique for this research uses secondary data originating from publications on the Indonesian Stock Exchange and uses documentation and bibliography methods, while the data analysis technique in this research is an analysis technique including statistical analysis and hypothesis testing. The research results state that Managerial Ownership and Institutional Ownership and the Independent Board of Commissioners partially or simultaneously have a negative effect on Company Value]]>
