cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Agus Riyanto
Contact Email
agusriyanto@uwgm.ac.id
Phone
+6281350504689
Journal Mail Official
ekonomika@uwgm.ac.id
Editorial Address
Jl. KH.Wahid Hasyim Sempaja KAMPUS BIRU No.28, Samarinda Utara,75124, Kota Samarinda, Kalimantan Timur
Location
Kota samarinda,
Kalimantan timur
INDONESIA
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 240 Documents
 20   21   22   23   24 
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.
PENGARUH SELF-EFICACY DAN KARAKTERISTIK PEKERJAAN TERHADAP KOMITMEN ORGANISASIONAL DAN KINERJA KARYAWAN CMB EXPEDISI DI SAMARINDA Syachrani, Syaparliddin; Eko Ravi Pratama; Yusuf, Irfan; Dhika Nurul Fauzi
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.v14i1.3522

Abstract

This study aims to analyze the influence of self-efficacy and job characteristics on organizational commitment and employee performance at CMB Expedisi in Samarinda. Employee performance is a critical factor in determining organizational success, particularly in the face of intense competition and increasing demands for excellent public service. Self-efficacy, which reflects an individual’s belief in their ability to successfully complete tasks, is believed to significantly impact both performance and organizational commitment. Additionally, job characteristics such as task variety, job significance, and work autonomy play a key role in shaping employee engagement with the organization. Organizational commitment is positioned as a mediating variable that connects self-efficacy and job characteristics with employee performance. Field observations reveal ongoing challenges such as low self-confidence, monotonous tasks, and underutilized feedback, all of which contribute to performance decline. This research is expected to contribute to human resource development strategies by enhancing self-efficacy, improving job design, and strengthening organizational commitment to drive optimal employee performance.
Algoritma C4.5 sebagai Penerapan Decision Tree-Based Classification Model untuk Mengklasifikasikan Tingkat Omzet UMKM Berdasarkan Profil Bisnis Saputra, Yudhi Fajar; Sugiarto
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v13i2.3562

Abstract

Micro, Small, and Medium Enterprises (MSMEs) significantly contribute to the national economy. However, many of them experience stagnant revenue due to limited business profiles and the lack of data-driven development strategies. This study aims to build a classification model for MSME revenue levels based on business profile attributes using the Decision Tree C4.5 algorithm. The dataset consists of over 13,000 publicly available records, which were preprocessed and categorized into three revenue classes: low, medium, and high, based on quartile distribution. The results show that the C4.5 model achieves a classification accuracy of 48.53%, with a dominant prediction in the medium revenue category. The resulting decision tree structure generates interpretable and logical rules, such as: “If the business type is services, not legally registered, and has assets less than IDR 7 million, then the revenue tends to be medium.” Further analysis reveals that attributes such as business type, legal status, assets, and production capacity are key predictors of MSME revenue classification. Although the model's accuracy is still limited, this approach provides a solid foundation for developing decision support systems for MSME development agencies. The study recommends exploring additional features and implementing ensemble methods to improve model performance in future research
IMPLIKASI VIRAL MARKETING, DESAIN KEMASAN PRODUK, DAN ADVERTISING TERHADAP BRAND AWARENESS PRODUK TEH PUCUK HARUM Nathalia, Dahlia; Reonald, Novel; Karisma
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.v14i1.3626

Abstract

This study aims to find out about the Implications of Viral Marketing, Product Packaging Design, and Advertising on Brand Awareness of Teh Pucuk Harum Products. The method in this study is quantitative by using the variables Viral Marketing, Product Packaging Design, Advertising, and Brand Awareness. The hypothesis is tested by the F test (simultaneously) and the T test (partially). The population in this study were all users of Teh Pucuk Harum products whose number is unknown in Samarinda City. Sampling from the number of variable indicators was 14 times the maximum number of 10, namely 140 samples. The results of the analysis showed that there was a significant simultaneous influence on the variables Viral Marketing, Product Packaging Design and Advertising on Brand Awareness of Teh Pucuk Harum products, and showed that Viral Marketing had a significant partial effect on Brand Awareness of Teh Pucuk Harum products, Product Packaging Design had a significant partial effect on Brand Awareness of Teh Pucuk Harum products, and Advertising had a significant partial effect on Brand Awareness of Teh Pucuk Harum products.
PENGARUH LINGKUNGAN KERJA DAN MOTIVASI TERHADAP KINERJA PEGAWAI KANTOR KECAMATAN SAMARINDA ULU Welly; Ginting, Sri Hayati; Maria Lidia Davega
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 2 (2025): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i2.3565

Abstract

The analytical tools used are multiple linear regression, partial correlation, multiple correlation, determination, partial test (t test) and simultaneous test (f test) which previously carried out instrument tests (validity test and reliability test) and classical assumption tests (normality test, multicollinearity test, heteroscedasticity test) with a population of 45 people by determining the sample size using a saturated sample. From the multiple linear regression analysis, the equation Y = 22.823 - 0.372X1 + 0.212X2 is obtained. This means that an increase in one level of employee performance is caused by the work environment by -0372 units and is caused by work motivation by 0.212 units. If the work environment and work motivation are ignored, employee performance will only be a constant value of 22.823. From the multiple correlation analysis, the value of R = 0.321 is obtained, meaning that there is a low relationship between the work environment and work motivation and employee performance. Partially, the correlation between the work environment and employee performance is (rx1y = 0.120), the correlation between work motivation and employee performance is (rx2y = 0.172). The coefficient of determination R2 (R Square) is 0.321 or 32.1%, meaning that the work environment and work motivation simultaneously contribute 32.1% to employee performance and the remaining 67.9% is contributed by many other variables outside the work environment and work motivation. which is being researched.
ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. INDOFOOD SUKSES MAKMUR TBK TAHUN 2018-2022 Ikayanti Puspaning Kartini; Umar Hi Salim; Marisa Setiawan
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 2 (2025): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i2.3566

Abstract

The purpose of writing this thesis is to determine the financial performance of PT. Indofood Sukses Makmur Tbk in 2018-2022 based on cash flow ratio.The analytical tools used in this research are the cash flow liquidity ratio in the form of the Operating Cash Flow Ratio (AKO), Fund Flow Coverage Ratio (CAD), Cash Coverage to Interest Ratio (CKB), Cash Coverage to Current Debt Ratio (CKUL), Expenditure Ratio Capital (PM), Total Debt Ratio (TU) and Cash Flow Flexibility Ratio in the form of the Free Net Cash Flow Ratio (AKBB) and Cash Flow Adequacy Ratio (KAK).Based on the results of the discussion that has been described, it can be seen the financial performance of PT. Indofood Sukses Makmur Tbk in 2018-2022 was reviewed from the Operating Cash Flow Ratio (AKO), Cash Coverage to Current Debt Ratio (CKUL), Total Debt Ratio (TU), Free Net Cash Flow Ratio (AKBB) and Cash Flow Adequacy Ratio ( KAK) was declared unfavorable. Meanwhile, in terms of the Funds Flow Coverage Ratio (CAD), Cash to Interest Coverage Ratio (CKB), and Capital Expenditure Ratio (PM) it is stated to be good.
PENGARUH KEPEMIMPINAN DAN KOMPENSASI TERHADAP KINERJA KARYAWAN MD CELL SAMARINDA Marten Apuy; Suarno; Keshia Putri Couwindra
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 2 (2025): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i2.3573

Abstract

The Influence of Leadership and Compensation on Employee Performance of MD Cell Samarinda (Under the guidance of Benediktus Sunarsi and Sudirman). The study is to determine whether "Does Leadership and Compensation have a partial and simultaneous effect on Employee Performance at MD Cell Samarinda?". The respondents are 40 empolyees at MD Cell Samarinda with saturated sampling technique. Data collection methods consist of observations, interviews, questionnaire disseminations, and documentations. The analytical tools used in this study used multiple linear regression analysis models, partial correlation coefficients, multiple correlation coefficients, determination coefficients, and hypothesis testing using t test and F test which were processed using IBM SPSS version 25 program. With test the instrument and test the classical assumptions. The result of the Multiple Linear Regression analysis is ????̂ 23,021+0,992 X1+0,554 X2, means that Leadership (X1) and Compensation (X2) affect Employee Performance (Y). Among the variables of Leadership and Compensation, it shows Leadership with a Partial Determination value is 0.409 or 40% which means the most dominant in influencing Employee Performance. On the other hand, Compensation has a Partial Determination value of 0,268 or 26% on the Employee Performance. From the results of the t test, it was found that it has a significant impact between Leadership on Employee Performance (3,724>2,024), and between Compensation on Employee Performance (3,455>2,024). Furthermore, from the results of test F, it was found that Leadership and Compensation simultaneously affect the Employee Performance (8,301>3,25).
PENGARUH INFLUENCER MARKETING DALAM ‎MENINGKATKAN ‎PENJUALAN BRAND LOKAL ‎AEROSTREET DI TIKTOK SHOP Mardiono, Mardiono; Darlan; Dahlia Natalia; Anggi Oktawiranti; Septiana Wan; Rachmadi Ansyari
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 2 (2025): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i2.3577

Abstract

Penelitian ini bertujuan untuk menganalisis ‎pengaruh Influencer Marketing secara keseluruhan, ‎serta pengaruh kredibilitas ‎Influencer dan jenis Influencer terhadap keputusan pembelian ‎produk sepatu ‎Aerostreet di TikTok Shop. Penelitian ini menggunakan pendekatan kuantitatif ‎‎dengan metode korelasional. Penelitian korelasional adalah jenis penelitian yang ‎digunakan ‎untuk ‎mengukur kekuatan dan arah hubungan antara dua variabel atau ‎lebih. ‎Data primer ‎dikumpulkan melalui kuesioner yang disebar kepada 150 ‎responden yang telah membeli produk ‎Aerostreet di TikTok Shop. Teknik ‎pengambilan sampel yang digunakan adalah Quota Sampling, ‎yaitu teknik ‎penentuan ukuran sampel dari populasi dengan karakteristik tertentu hingga ‎‎mencapai jumlah (kuota) yang diinginkan. Variabel dependen dalam penelitian ini ‎adalah ‎keputusan pembelian (Y), sedangkan variabel independennya meliputi ‎Influencer Marketing ‎‎(X1), Credibility of Influencer (X2), dan Influencer Marketing ‎Type (X3). Analisis data dilakukan ‎menggunakan Analysis Regression Linear ‎Method. Berdasarkan analisis data, nilai koefisien ‎Korelasi ( 0,806), menunjukkan ‎nilai ‎positif, artinya bahwa ada hubungan positif/searah antara ‎variabel-‎variabel ‎yang diteliti, serta nilai R yang sangat dekat ‎dengan +1 yang mengindikasikan ‎‎bahwa ada hubungan linier yang sangat ‎kuat antar variabel. Untuk nilai koefisien ‎‎Determinasi ‎‎(R²) sebesar 0.650 atau 65.0%. Ini berarti 65% variasi dalam ‎‎Keputusan Pembelian (Y) dapat ‎dijelaskan oleh variasi dari variabel-variabel ‎independennya. Kesimpulan dari penelitian bahwa ‎Influencer Marketing (X1), ‎Credibility of Influencer (X2), dan Influencer Marketing Type (X3) ‎baik secara ‎simultan, dan maupun secara parsial berpengaruh signifikan dan positif terhadap ‎‎Keputusan Pembelian (Y) produk Aerostreet di TikTok Shop. Credibility of ‎Influencer (X2) ‎memiliki pengaruh yang paling kuat di antara variabel independen ‎lainnya.‎
PENGARUH GAYA HIDUP, WORD OF MOUTH, KELOMPOK REFERENSI TERHADAP KEPUTUSAN PEREMPUAN UNTUK MEROKOK: Gaya Hidup, Word of mouth, dan Kelompok Referensi Keputusan Perempuan untuk Merokok. lestari, selfiana; Rina Astini
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 2 (2025): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i2.3703

Abstract

Penelitian ini bertujuan untuk mengevaluasi sejauh mana dampak pengaruh Gaya Hidup, Word of Mouth, Kelompok Referensi terhadap keputusan merokok di kalangan perempuan. Studi ini menggunakan sampel sebanyak 90 orang perempuan yang diketahui sebagai perokok aktif. Data dianalisis menggunakan metode Structural Equation Modeling (SEM), yang diolah dengan bantuan program Smart-PLS. Hasil dari penelitian ini memperlihatkan bahwa variabel Gaya Hidup dan Kelompok Referensi berkontribusi secara positif dan signifikan dalam memengaruhi keputusan perempuan untuk merokok. Di sisi lain, Word of Mouth juga menunjukkan arah pengaruh yang positif, namun pengaruh tersebut tidak signifikan secara statistik terhadap pengambilan keputusan merokok.
PRAKTIK MANAJEMEN LABA : PERAN GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE) Rohmah, Siti; Evllyshin Pakadang; Agus Riyanto; Pantas P Pardede; Nadiya Yunan; Nur Patul Auliah
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 2 (2025): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i2.3563

Abstract

The purpose of this study was to determine the influence, both partially and simultaneously, between the independent board of commissioners, managerial ownership, audit committee and financial distress on earnings management in property and real estate companies listed on the IDX for the 2021-2023 period. The research method used in this study is to use the inferential method to analyze the relationship between variables with hypothesis testing. The data source in this study is in the form of secondary data obtained through the company's financial reports. The data analysis technique used is multiple linear regression. The results of this study indicate that the independent board of commissioners, managerial ownership, audit committee and financial distress partially affect earnings management, and simultaneously Good Corporate Governance consisting of an independent board of commissioners, managerial ownership, audit committee and financial distress has an effect on earnings management

Page 23 of 24 | Total Record : 240

 20   21   22   23   24 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 15 No. 1 (2026): Maret (In Press) Vol. 14 No. 2 (2025): September Vol. 14 No. 1 (2025): Maret Vol. 13 No. 2 (2024): September Vol. 13 No. 1 (2024): Maret Vol. 12 No. 2 (2023): September Vol. 12 No. 1 (2023): Maret Vol. 11 No. 2 (2022): September Vol. 11 No. 1 (2022): Maret Vol. 10 No. 1 (2021): Maret Vol. 10 No. 2 (2021): September Vol. 9 No. 2 (2020): September Vol. 9 No. 1 (2020): March Vol. 8 No. 2 (2019): September Vol. 8 No. 1 (2019): March Vol. 7 No. 2 (2018): September Vol. 7 No. 1 (2018): March Vol. 6 No. 2 (2017): September Vol. 6 No. 1 (2017): March Vol. 5 No. 2 (2017): March Vol. 5 No. 1 (2016) Vol. 4 No. 1 (2015) More Issue