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Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Published by CV. LAFADZ JAYA
ISSN : -     EISSN : 28299701     DOI : https://doi.org/10.54443/sinomika
Core Subject : Economy,
Economics, Econometrics & Finance
SINOMIKA JOURNAL merupakan jurnal ilmiah bidang Ekonomi yang terbit setiap 2 bulan (Januari, Maret, Mei, Juli, September, November. SINOMIKA JOURNAL menerima naskah hasil penelitian dan hasil kajian yang memunculkan gagasan-gagasan ilmiah dan aktual bidang Ekonomi Pembangunan, Ekonomi Islam, Manajemen, Akuntansi, Perpajakan, dan Perbankan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 26 Documents
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Search results for , issue "Vol. 1 No. 4 (2022)" : 26 Documents clear
Pengaruh Product Attribute Dan Customer Trust Terhadap Customer Loyalty Melalui Customer Value Dan Customer Satisfaction Sebagai Variabel Mediasi Pada Pelanggan Indomaret Di Jakarta Barat Rejeki, Sri; Ria Atmaja, Dodi
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.425

Abstract

Indomaret plays a very important role in the retail industry in Indonesia, especially in West Jakarta, now a days many consumers choose Indomaret as their main shopping place for their daily needs and are very selective in buying a product. The purpose of this study is to determine the factors that can affect customer loyalty such as product attributes, customer value, customer satisfaction, and customer trust. This research was conducted on 155 respondents in West Jakarta who are Indomaret customers by collecting online questionnaire data conducted in July 2022. Researchers used the structural equation model (SEM) analysis method with SmartPLS software to test this research. The results obtained indicate that product attributes have a positive and significant effect on customer value, product attributes have no significant effect on customer loyalty, customer value has no significant effect on customer loyalty, customer trust has a positive and significant effect on customer loyalty, customer satisfaction has a positive and significant effect on customer loyalty, customer trust has a positive and significant effect on customer satisfaction, customer satisfaction has a positive and significant effect as a partial mediation between customer trust and customer loyalty, customer value has no significant effect between product attributes and customer loyalty so it cannot mediate between these variables.
Pengaruh Sektor Pariwisata Terhadap Pendapatan Asli Daerah Kabupaten/Kota Di Daerah Istimewa Yogyakarta Tahun 2011-2020 Nur Aini, Yana; Susanto, Joko; Sri Winarti, Asih
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.443

Abstract

Local Own-Source Revenue is revenue that comes from regional original economic sources. One of the steps to increase PAD is by optimizing the potential in the tourism sector. This study aims to analyze the effect of the number of tourist objects, the number of cultural attractions, the number of hotels and the number of restaurants on the districts/cities Local Own-Source Revenue in the Special Region of Yogyakarta in 2011-2020. In this study using quantitative methods. The type of data used is secondary data sourced from the Directorate General of Fiscal Balance (DJPK), and the Department of Tourism and Culture with the data used is panel data of 5 districts/cities in the Special Region of Yogyakarta. The analytical tool used is panel data regression using eviews 9, and using multiple linear regression as hypothesis testing. The results of this study indicate that the number of tourist objects and the number of hotels have a positive and significant effect on local revenue, while the number of cultural attractions and restaurants have no effect on Local Own-Source Revenue.
Analisis Ekspor Minyak Kelapa Sawit (CPO) Indonesia Ke Sepuluh Negara Tujuan Utama Tahun 2008-2020 Juni Karlina, Catur; Sri WInarti, Asih; Sodik, Jamzani
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.444

Abstract

Indonesia is the largest palm oil producer in the world as well as the world’s largest CPO exporter. However, Indonesia has not been able to become a peg for CPO prices and in 2020 there was a decrease in CPO export volume due to pandemic Covid-19. This study aims to: (1) analyzing the effect of Gross Domestic Product of the destination country on Indonesian palm oil (CPO) exports in 2008-2020. (2) analyzing the effect of Economic Distance on Indonesian palm oil (CPO) exports in 2008-2020. (3) Analyzing the effect of Riil Exchange Rate on Indonesian palm oil (CPO) exports in 2008-2020. (4) Analyzing the effect of palm oil export prices on Indonesian palm oil (CPO) exports in 2008-2020. This study uses secondary data related to palm oil sources from BPS, Bappepti, BI, BPDPKS, World Bank, and other related sources. The analytical tool used in this research is panel data regression analysis (pooled data) with Gravity Model. Based on the result of the analysis, it is know that Gross Domestic Product (GDP) of export destination countries, Economic Distance, and Riil Exchange Rate has positive and significant effect of on CPO exports. While CPO Export Price variables have a negative dan significant effect on CPO exports.
Determinan Produk Domestik Regional Bruto Antar Kabupaten/Kota Di Daerah Istimewa Yogyakarta Tahun 2011-2020 Arum Sari, Dyah; Sodik, Jamzani; Rahayu, Astuti
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.445

Abstract

This study aims to determine the effect of Regional Original Income, General Allocation Funds, Special Allocation Funds, Revenue Sharing Funds on gross Regional Domestic Product in the Province of the Special Region of Yogyakarta in 2011-2020. Methods: this research uses quantitative methods. The type of data used in this study is secondary data with panel data cross section 5 districts/cities. The sample in this study is data from the APBD and GRDP according to the field of business at constant prices. The analytical tool in this study using software using Eviews 9. This study used the dependent variable and the independent variable. The dependent variable in this study is economic growth and the independent variables in this study are Regional Original Income, General Allocation Funds, Special Allocation Funds, Profit Sharing Funds. Hypothesis testing in this study using multiple linear regression. Results: The results of this study indicate that Local Original Income has a positive effect on Gross Regional Domestic Product, General Allocation Funds have a positive effect on Gross Regional Domestic Product, Special Allocation Funds have a positive effect on Gross Regional Domestic Product, Revenue Sharing Funds have no effect on Gross Regional Domestic Product.
Pengaruh Literasi Keuangan Terhadap Pengelolaan Keuangan UMKM di Kota Makassar Ardiansyah, A. Ferry Ardiansyah; Rauf, Anwar; Nurman, Nurman
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.447

Abstract

This study aims to determine the effect of Financial Literacy on the financial management of Micro, Small and Medium Enterprises in Makassar City. The variables in this study are financial literacy as the independent variable (X) and financial management as the dependent variable (Y). The population in this study is all Micro, Small and Medium Enterprises in Makassar City which are registered with the Office of Cooperatives and Micro, Small and Medium Enterprises in Makassar City. Based on the data obtained, the number of Micro, Small and Medium Enterprises that are still active in 2021 in Makassar City is 715 Micro, Small and Medium Enterprises. The sampling technique used was the purposive sampling technique, namely the sample selection process using certain considerations. Data collection techniques used are questionnaires and documentation. The data analysis technique used is descriptive percentage analysis, instrument test, and hypothesis testing. The instrument test consists of a validity test and a reliability test. Hypothesis test consists of simple regression, partial test (t test) and partial determination coefficient (r2). The results of this study indicate that financial literacy partially has a positive and significant effect on the financial management of Micro, Small and Medium Enterprises in Makassar City.
Pengaruh Pertumbuhan Ekonomi, Indeks Pembangunan Manusia Dan Upah Minimum Provinsi Terhadap Ketimpangan Distribusi Pendapatan Provinsi-Provinsi Di Pulau Jawa Tahun 2011-2020 Ivanovi Sulistyaningrum, Berliana; Bhinadi, S.E, M.Si, Dr. Ardito; Dwi Astuti, S.E, M.Si, Rini
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.454

Abstract

Equitable distribution and improvement of welfare are the goals of economic development in a country. High economic growth must always be accompanied by an even distribution of income, otherwise it will cause new problems, that is income distribution of income. This study aims to analyze the effect of economic growth, the Human Development Index (HDI) and the Provincial Minimum Wage (PMW) on the income distribution inequality in the provinces in Java in 2011-2020. This research uses quantitative methods. The type of data used is secondary sourced from the Central Statistics Agency. The data used is panel data from six provinces in Java. The analytical tool used is the panel data regression method using Stata 16 software. The results of the study state that economic growth has no effect on inequality in income distribution. The Human Development Index (HDI) has no negative and significant effect on income distribution inequality and the Provincial Minimum Wage (PMW) has a negative effect on income distribution inequality.
Pengaruh Jumlah Kunjungan Wisatawan dan Tingkat Hunian Hotel Terhadap Pendapatan Asli Daerah Dan PDRB Di Aceh Puspa Sari Aceh, Adinda; Syahri Ramdhaniah, Anggun; Eka Safitri Sayuti, Ella; Asnidar, Asnidar
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.455

Abstract

The purpose of this study was to determine the effect of the number of tourist visits and hotel occupancy rates on local revenue (PAD) and gross regional domestic product (GRDP).This type of research is descriptive quantitative.The type of data is secondary data.This study uses time series data,which uses 10 years of data from 2010-2019 in Aceh Province using a path analysis regression approach.The results of this study indicate that the number of tourist visits has a positive and significant effect on regional original income and gross regional domestic product, while the hotel occupancy rate does not have a positive effect on regional original income and gross regional domestic product. Local revenue has an insignificant positive effect on gross regional domestic product. With this, it is hoped that the government can encourage the development of the tourism sector in Aceh by paying attention to facilities and infrastructure, road access, or accommodation in tourist attractions.
Current Ratio (CR), Debt to Asset Ratio (DAR) Dan Total Assets Turnover (TATO) Terhadap Return On Asset (ROA) Goenawan Soedarso, Herry; Dewi, Lusiana
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.456

Abstract

This study aims to empirically prove the Current Ratio (CR), Debt To Asset Ratio (DAR) and Total Assets Turnover (TATO) to Return On Assets (ROA). In this study there are 3 independent variables tested Current Ratio (CR), Debt To Asset Ratio (DAR) and Total Assets Turnover (TATO). The population of this study is food and beverage companies in 2018-2020. The sampling technique used is purposive sampling, so as to obtain a sample of 12 companies. This research was conducted in 2018-2020, so the amount of data in this study was 36 data. The analytical method used is multiple linear regression with SPSS V.20. The results of the study prove that Accounts Receivable Turnover affects the profitability of food and beverage companies listed on the Indonesia Stock Exchange in 2018-2020. Current ratio and Debt To Asset Ratio affect the return on assets of food and beverage industry companies listed on the Indonesia Stock Exchange. Total Assets Turnover has no effect on return on assets in food and beverage industry companies listed on the Indonesia Stock Exchange.
Pengaruh Harga Internasional Batubara, Harga Internasional Minyak Bumi dan Gross Domestic Product Per Capita Terhadap Permintaan Ekspor Batubara Indonesia Ke Jepang Tahun 2000-2020 Wahyu Ida Nurcahyaningsih, Tri; Rahayu, SE, Astuti; Drs. Purwiyanta, M.Si, Drs. Purwiyanta, M.Si
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.457

Abstract

Indonesia's non-oil and gas exports are one of the sectors that contribute significantly to Indonesia's trade balance. This study aims to analyze the effect of international coal prices, international oil prices, and Japan's Gross Domestic Product Per Capita on demand for Indonesian coal exports to Japan in 2000-2020. This research is quantitative in nature, the type of data used is 21 year secondary time series data sourced from the World Bank, BP Statistical Review of World Energy, Ministry of Energy and Mineral Resources and other related sources. The analytical method of this research uses Error Correction Model (ECM) using Eviews 9 software. The results of this study indicate that in the short term coal prices and international oil prices have no effect on demand for Indonesian coal exports to Japan in 2000-2020, while GDP Per Capita Japan has a positive effect on the demand for Indonesian coal exports to Japan in 2000-2020. In the long term, coal prices have no effect on demand for Indonesian coal exports to Japan in 2000-2020, while international prices for petroleum and Japan's GDP Per Capita have a positive effect on demand for Indonesian coal exports to Japan in 2000-2020
Pengaruh Etika Profesi Akuntan Publik Dan Kompetensi Auditor Terhadap Kualitas Audit: Studi Kasus Pada KAP Suherman, SE., Ak., CA. CPA Di Bandar Lampung Yesi Anjas Wahyuni, Eka; Rizal, Syamsu
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.458

Abstract

As public accountants and auditors, they need to understand and follow the professional code of ethics related to professional responsibility, competence, and due care, confidentiality, professional attitude, and technical requirements in implementing their profession. The higher the quality standard and code of ethics, the higher the audit quality (Yusri, 2020). This finding was carried out at the Public Accounting Firm (KAP). Since KAP was launched in 2018, the challenges in research related to the implementation of quality control standards and ethics of the public accounting profession are relatively new. The purpose of this finding is to prove whether the professional ethics of public accountants and auditor competence have combined effection audit quality, as well as which variables are the most important in influencing audit quality. The total participants in this finding were 30 (thirty), with 1 (one) public accountant and 29 (twenty-nine) auditors working at KAP Suherman., SE., AK., CA. BPK in Bandar Lampung. Validity and reliability tests were used in the data instrument test, while descriptive and quantitative data analysis were used when analyzing the data. Based on these findings, the professional ethic of public accountants and the competence of auditors have a significant influence on audit quality.

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