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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 12 Documents
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Search results for , issue "Vol. 14 No. 1 (2025): Maret" : 12 Documents clear
KEUNGGULAN ASURANSI UMUM SYARIAH DIBANDINGKAN ASURANSI KONVENSIONAL Panisa, Panisa; Khatima, Husnul; Nasution, Silpiah Jahra; Harahap, Nurhayati
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 1 (2025): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i1.3240

Abstract

Penelitian ini bertujuan untuk membandingkan asuransi syariah dan asuransi konvensional dari segi prinsip operasional, mekanisme pengelolaan dana, serta tantangan yang dihadapi masing-masing jenis asuransi. Asuransi syariah mengadopsi prinsip risk sharing, di mana risiko ditanggung bersama oleh peserta melalui dana yang dikelola secara kolektif dan sesuai dengan prinsip syariah, sementara asuransi konvensional beroperasi dengan prinsip risk transfer, di mana risiko sepenuhnya dialihkan kepada perusahaan asuransi. Keberadaan Dewan Pengawas Syariah (DPS) dalam asuransi syariah menjadi salah satu keunggulan yang memastikan kesesuaian operasional dengan prinsip-prinsip Islam. Meskipun demikian, asuransi syariah menghadapi tantangan dalam hal pemahaman masyarakat dan persaingan dengan asuransi konvensional yang lebih dikenal. Penelitian ini juga mengidentifikasi pentingnya kolaborasi antara perusahaan asuransi syariah, regulator, dan lembaga edukasi untuk meningkatkan literasi masyarakat, serta perlunya inovasi dalam produk dan layanan agar asuransi syariah dapat bersaing dengan asuransi konvensional di pasar yang semakin kompetitif.
POTENSI EKONOMI SEKTORAL DAN KOMODITI UNGGULAN ‎DAERAH ‎PENYANGGA IKN (SAMARINDA, BALIKPAPAN, ‎PENAJAM PASER ‎UTARA, DAN KUTAI KARTANEGARA)‎ Setiawati, Erni; Rohmah, Siti; Cahyani, Winda Dwi; Rahayu, Lia Novi Nur
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 1 (2025): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i1.3113

Abstract

The economic potential and superior commodities of the region are interpreted as sectors and commodities that have high competitiveness. A sector is said to have great potential if it has a fairly high comparative advantage (advantage) compared to the same sector in other regions. The purpose of this study is to measure the comparative advantages of a sector, subsector, or superior commodity in the buffer area of the Nusantara IKN, namely Balikpapan, North Penajam Paser, Samarinda, and Kutai Kartanegara. The research method is quantitative descriptive. The data collection technique uses documentation studies with external data sources (secondary data), namely utilizing and collecting data from official documents or data that has been processed by other institutions or organizations, such as census data or economic data government reports, regional economic statistics agencies, or scientific publications. The data used are GDP data and the GDP growth rate or economic growth rate of each sector or subsector according to the business field for the period 2018–2022 in the IKN buffer area; Samarinda, Balikpapan, Penajam, and Tenggarong. The technical data analysis uses the Location Quotient (LQ) analysis method. LQ is used to find out how much specialization the base or leading sectors have. LQ analysis uses two analysis methods, namely static location quotient (SLQ) and dynamic location quotient (DLQ). The results of the study concluded that Samarinda City has 14 base/flagship economic sectors, where the financial services sector is the leading sector. Balikpapan City has 13 base/flagship economic sectors, with the leading sector being transportation and warehousing. North Penajam Paser Regency (PPU) has 9 base/flagship economic sectors; the Agriculture, Forestry, and Fisheries sectors are the leading sectors, while the lagging sectors are the Accommodation and Food and Beverage Provision Sector. Kutai Kartanegara Regency only has 2 base/flagship economic sectors as leading sectors, namely the Agriculture, Forestry, and Fisheries sector and the Mining and Quarrying sector, and the lagging sectors are the Electricity and Gas Procurement Sector and the Construction sector.
ANALISIS TINGKAT KEPUASAN KONSUMEN DENGAN METODE NET PROMOTER SCORE (NPS) DAN CUSTOMER EFFORT SCORE (CES) PADA PENGGUNA KARTU TELKOMSEL DI SAMARINDA Darlan; Mardiono; Syarifah Lulu Zannati; Muhammad Fadli
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 1 (2025): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i1.3110

Abstract

Analysis of Consumer Satisfaction Levels Using the Net Promoter Score (NPS) and Customer Effort Score (CES) Methods on Telkomsel Card Users in Samarinda. The purpose of the study was to measure the level of consumer satisfaction and ease of service for Telkomsel card service users in Samarinda. This research method is quantitative descriptive, which is a research method that uses quantitative data to describe the characteristics of a phenomenon or population, without testing the relationship or determining the cause and effect between variables. The population is all consumers who use Telkomsel card services in Indonesia, totaling 8510 users (as of September 2023). The sample size collected was 158 respondents (minimum sample of 99 based on the Slovin formula). The type of data is primary data or internal data obtained directly from respondents. The data collection technique uses a questionnaire. The data analysis technique uses the Net Promoters Score (NPS) method, which is a method for measuring consumer satisfaction, and the Customer Effort Score (CES) method, which is a method for measuring the ease of consumer experience with product/company services. The assessment scale for each respondent's answer is scored from 0-10, where 0 means very unlikely/very difficult, and 10 means very possible/very easy. The survey results from 158 respondents who were collected showed that Telkomsel had a CES index on a scale of 7-10 (very easy), namely 7.47 in the "very easy" range, indicating that customers/consumers are consistently satisfied with the ease of use of Telkomsel products or services. This score is evidence of Telkomsel's efforts to provide a customer-centric experience. A high CES score can be a competitive advantage, as it can lead to increased customer loyalty, satisfaction, and referrals. For the NPS score of 18.35% positive, it shows that there are more promoters than detractors, and this is a good indicator of Telkomsel consumer loyalty. The existence of promoters, although in a small percentage, shows that some customers are enthusiastic about Telkomsel products and services and are willing to recommend them to others. This shows that Telkomsel provides a positive experience for some of its customer base
PENGARUH CITRA MEREK, GAYA HIDUP, E-WOM & KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA KAFE SEARAH DI KOTA SAMARINDA Novel Reonald; Fikta Novia Ayu Safitri; Fitriani, Desy
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 1 (2025): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i1.3441

Abstract

This study aims to determine the influence of brand image, lifestyle, electronic word of mouth (e-WOM), and service quality on consumer satisfaction at Searah Cafe in Samarinda City. This study uses a quantitative approach with data collection techniques through distributing questionnaires to 95 respondents who are consumers of Searah Cafe. The data analysis technique used is multiple linear regression analysis with the help of SPSS version 30 software.The results of the study indicate that simultaneously the variables of brand image, lifestyle, e-WOM, and service quality have a significant effect on consumer satisfaction. Partially, the four variables of brand image, lifestyle, e-WOM, and service quality have a positive and significant effect on consumer satisfaction. These findings indicate the importance of strengthening brand image, adapting consumer lifestyles, improving service quality, and utilizing e-WOM positively to increase consumer satisfaction.
Pengaruh Lingkungan Kerja dan Komitmen Organisasi serta Kepuasan Kerja terhadap Turnover Intention karyawan pada PT. BPD Kaltim Kaltara Cabang Utama Samarinda Dian Irma Aprianti; Eko Ravi Pratama; Aditya Pamungkas
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 1 (2025): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i1.3450

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja dan komitmen organisasi serta kepuasan kerja terhadap turnover intention karyawan pada PT. BPD Kaltim Kaltara Cabang Utama Samarinda. Fenomena tingginya turnover karyawan yang mencapai 66 orang dalam dua tahun terakhir menjadi dasar penting dilakukannya penelitian ini. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan lingkungan kerja, komitmen organisasi, dan kepuasan kerja berpengaruh signifikan terhadap turnover intention. Secara parsial, lingkungan kerja berpengaruh negatif terhadap turnover intention, sedangkan komitmen organisasi dan kepuasan kerja justru menunjukkan pengaruh positif yang signifikan. Temuan ini mengindikasikan bahwa meskipun faktor komitmen dan kepuasan kerja terbangun, ketidaknyamanan dalam lingkungan kerja serta ketidaksesuaian harapan karyawan tetap menjadi pendorong utama munculnya niat untuk keluar dari perusahaan. Oleh karena itu, diperlukan strategi pengelolaan sumber daya manusia yang holistik agar dapat menekan turnover intention dan menciptakan lingkungan kerja yang mendukung loyalitas karyawan.
KONSEP ISLAMIC CORPORATE GOVERNANCE (ICG) SEBAGAI MANAJEMEN DAN TATA KELOLA BAZNAS PROVINSI KALIMANTAN TIMUR Sugiarto; Vemmy Mayditri
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 1 (2025): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i1.1957

Abstract

Keberlangsungan perusahaan dalam jangka panjang dapat diprediksikan dari nilai-nilai yang dianut dan dijadikan share value. Proses pemilihan nilai-nilai luhur yang akan dijadikan landasan visi dan misi perusahaan telah berkembang sangat dinamis. Konsepsi kegiatan dalam lingkup ekonomi syariah mengarah pada pencapaian tujuan syariah atau Maqashid al-Syariah. Penerapan tata kelola perusahaan yang baik adalah prasyarat untuk mempertahankan keberlangsungan perusahaan atau lembaga. Penelitian ini dilakukan pada BAZNAS Provinsi Kaltim menggunakan metode penelitian kualitatif. Hal ini dipilih untuk mengungkap dan memahami sesuatu di balik sebuah fenomena yang masih sangat sedikit diketahui. Analisis yang digunakan dalam penelitian ini adalah analisis induktif, yaitu suatu analisis berdasarkan data yang diperoleh, yang selanjutnya dikembangkan menjadi hipotesis. Hasil dalam penelitian ini, konsep Islamic Corporate Governance (ICG) adalah perkembangan lanjut dari konsep Good Corporate Governance (GCG) Prinsip Tata Kelola Perusahaan Konvensional sebenarnya dicakup oleh prinsip Tata Kelola Perusahaan Islam. Transparansi mengacu pada shiddiq, akuntabilitas mengacu pada shiddiq dan amanah, tanggung jawab mengacu pada amanah, tabliq, dan fathanah, keadilan mengacu pada shiddiq dan amanah. Hal yang perlu digarisbawahi adalah bahwa meskipun prinsip-prinsip tata kelola perusahaan konvensional tercakup dalam prinsip-prinsip tata kelola perusahaan Islam, tidak berarti bahwa mereka adalah hal yang sama. Karena dasar hukum yang digunakan berbeda, pelaksanaan dan penerapannya pun akan berbeda
Dinamika Kelembagaan Koperasi Program Kemitraan Inti-Plasma Perkebunan Kelapa Sawit Zulkifli
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 1 (2025): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i1.3460

Abstract

This study explores the institutional dynamics of cooperatives within the core-plasma partnership program in the oil palm plantation sector in East Kalimantan. The program is designed to bridge the relationship between core companies and plasma farmers, aiming to establish a mutually beneficial and sustainable partnership. In practice, cooperatives play a strategic role as intermediaries and collective representatives of plasma farmers. However, their role is often limited to administrative functions, with minimal involvement in strategic decision-making processes such as plantation management and profit-sharing arrangements. Using a descriptive-analytical approach based on field data from several plantation areas in East Kalimantan, this research examines key institutional aspects such as governance, transparency, member participation, and power relations between cooperatives and core companies. The findings reveal a significant imbalance in these relationships, as well as weak institutional capacity and low member literacy and engagement. Nevertheless, the study also identifies opportunities for strengthening cooperatives through external support, internal reforms, technological adoption, and multi-stakeholder partnerships. The study concludes that systematic and inclusive institutional strengthening of cooperatives is essential to realizing a more equitable, transparent, and sustainable partnership model.
PENGARUH PENGANGGARAN, TRANSPARANSI, AKUNTABILITAS DAN PARTISIPASI MASYARAKAT TERHADAP PEMBANGUNAN INFRASTRUKTUR YANG DIMEDIASI PENGELOLAAN DANA DESA PADA DESA SEMANGKOK KECAMATAN MARANGKAYU TAHUN 2022-2024 Marhumi, Rika Humairah; M. Astri Yulidar Abbas; P Pantas Pardede
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 1 (2025): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i1.3470

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penganggaran, transparansi, akuntabilitas dan partisipasi masyarakat terhadap pembangunan infrastruktur dengan pengelolaan dana desa yang dimediasi diDesa Semangkok Kecamatan Marangkayu, pada periode 2022-2024. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner Sampel dipilih menggunakan purposive sampling dengan melibatkan Ketua Rukun Tetangga (RT) dan masyarakat Desa Semangkok yang terlibat dalam perencanaan pembangunan. Data dianalisis menggunakan Regresi Linier Berganda dengan bantuan SPSS Statistic 27. Hasil penelitian menunjukkan bahwa secara parsial penganggaran, transparansi dan partisipasi masyarakat berpengaruh signifikan sedangkan akuntabilitas tidak berpengaruh signifikan terhadap pengelolaan dana desa sedangkan secara simultan penganggaran, transparansi, akuntabilitas, dan partisipasi masyarakat berpengaruh signifikan terhadap pengelolaan dana desa. 
PENGARUH STRUKTUR MODAL, KINERJA KEUANGAN PERUSAHAAN DAN PEMBAGIAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA SUB-SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023: PENGARUH STRUKTUR MODAL, KINERJA KEUANGAN PERUSAHAAN DAN PEMBAGIAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA SUB-SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Sri wahyuti; Rudy Syafariansyah; nur nabilla; agus riyanto
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 1 (2025): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i1.3473

Abstract

This study aims to analyze and test the effect of capital structure, company financial performance, and dividend distribution on company value in the coal mining sub-sector listed on the Indonesia Stock Exchange for the period 2019-2023. The research method used is quantitative with secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The independent variables in this study include capital structure as measured by Debt to Equity Ratio (DER), financial performance as measured by Return on Assets (ROA), and dividend distribution as measured by Dividend Payout Ratio (DPR), while the dependent variable is company value as measured by Price to Book Value (PBV). The results showed that capital structure did not have a significant effect on company value with a t-count value of -1.563 and a significance of 0.128> 0.05. Company financial performance also did not have a significant effect on company value with a t-count value of -1.429 and a significance of 0.163> 0.05. Likewise, dividend distribution does not have a significant effect on company value with a t-count value of -0.517 and a significance of 0.609> 0.05. The results of the simultaneous test also show that the three independent variables together do not have a significant effect on company value with an F-count value of 2.225 <F-table 3.16 and a significance of 0.105> 0.05. The coefficient of determination value of 0.177 indicates that only 17.7% of the variation in company value can be explained by the three independent variables, while the remaining 82.3% is explained by other factors outside the research model. This study highlights the importance of exploring other determinant factors that may be more relevant in the formation of company value in the coal mining industry
PENGUNGKAPAN INTELLECTUAL CAPITAL DAN NILAI PASAR EKUITAS TERHADAP BIAYA MODAL EKUITAS PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2020-2023) Siti Rohmah; Martinus Robert Hutauruk; Sitohang, Hariyanti
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 1 (2025): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i1.3504

Abstract

This study aims to analyze the effect of Intellectual Capital disclosure and market equity value on the cost of equity capital in LQ-45 companies listed on the Indonesia Stock Exchange for the period 2020–2023. The background of this research is based on the importance of capital cost efficiency in supporting financing strategies and enhancing firm value amid dynamic capital market competition. This quantitative study uses secondary data obtained from annual financial reports, with samples selected through purposive sampling. The analysis method employed is multiple linear regression to examine both partial and simultaneous effects of the independent variables on the dependent variable. The results show that both Intellectual Capital disclosure and market equity value have a significant influence on the cost of equity capital. These findings imply that companies need to manage and communicate intellectual asset information effectively while also strengthening their market position to reduce capital costs. This research is expected to serve as a reference for companies and investors in understanding the importance of transparency and market value in achieving funding efficiency.

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