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JURNAL ECONOMINA
Published by Sekolah Tinggi Ilmu Ekonomi 45 Mataram
ISSN : 29631181     EISSN : 29631181     DOI : https://doi.org/10.55681/economina
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL ECONOMINA (JE) is a peer-reviewed journal which publishes original research papers. ECONOMINA has been published since 2022. It is currently published every month a year with e-ISSN: 2963-1181. The Digital Object Identifier (DOI) is assigned to each published article and the journal is indexed by Crossref, GARUDA, Neliti.Com, Dimensions and Google Scholar. Areas of research include, but are not limited to Global Business, Transition Issues, Economic Growth and Development, Economics of Organizations and Industries, Finance and Investment, Strategic Management, Human Resources, Marketing, Innovations, Public Administration and Accountancy.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 926 Documents
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Pendidikan, Ekspektasi Usaha, Skala Usaha dan Pengalaman Usaha Terhadap Penggunaan Informasi Akuntansi di UKM Kota Jayapura Fitri; Fajar Rina Sejati
JURNAL ECONOMINA Vol. 3 No. 7 (2024): JURNAL ECONOMINA, Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i7.1370

Abstract

This  research  aims  to  examine  the  influence  of  education,  business  expectations,  business  scale  and  business  experience  on  the  use  of  accounting  information.  This  research  used  data  from  96  respondents  from  SMEs  in  Jayapura  City.  The  research  method  used  in  this  research  is  the  purposive  sampling  method,  and  uses  SPSS  21  as  analysis  software.  The  data  analysis  technique  uses  multiple  regression  analysis.  The  research  results  show  that  business  expectations  and  business  scale  do  not  influence  the  use  of  SME  accounting  information  in  Jayapura  City.  Meanwhile,  education  and  business  experience  positively  influence  the  use  of  accounting  information  in  SMEs  in  Jayapura  City.
Analisis Pengaruh Pertumbuhan Ekonomi, Investasi, Dan Indeks Pembangunan Manusia Terhadap Ketimpangan Antarkawasan Di Provinsi Jawa Tengah Tahun 2016-2021 Muhammad Rizky Mardani; Hayati
JURNAL ECONOMINA Vol. 3 No. 8 (2024): JURNAL ECONOMINA, Agustus 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i8.1375

Abstract

Inequality is a long-term macroeconomic problem faced by every country. This research discusses the inequality between regions in Central Java Province, focusing on various strategic areas. This inequality is measured using the Williamson Index which describes the difference in per capita income between regions. This study aims to analyze the influence of economic growth, investment, and human development index on inequality between regions in Central Java Province in 2016-2021. The approach taken in this study is quantitative with secondary data obtained from the Indonesian Central Statistics Agency (BPS) in 2016-2021. The method used to analyze the factors affecting inequality between regions in Central Java Province in 2016-2021 was the analysis of the Williams index and panel data regression. Based on the results of the study, it was shown that partially economic growth and the Human Development Index (HDI) had a positive and significant effect while investment had a negative but not significant effect on inequality between regions in Central Java Province. Simultaneously, economic growth, investment, and the Human Development Index (HDI) have a significant effect on inequality between regions in Central Java Province.
Pengaruh Konservatisme Akuntansi, Umur Perusahaan Dan Kepemilikan Institusional Terhadap Tax Avoidance Bonifasius Zebua; Prima Sadewa
JURNAL ECONOMINA Vol. 3 No. 8 (2024): JURNAL ECONOMINA, Agustus 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i8.1387

Abstract

This study aims to analyze and test conservatisme accounting, company age and ownership institusional on tax avoidance. The type of research used in this study is a type of quantitative research with a causal associative approach, and the source used is secondary data in the form of annual reports on consumer non-cyclicals sector for six periods. The population in this study were companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange during 2017-2022 and there were 87 companies. The research sample was selected based on purposive sampling technique by obtaining 30 companies for 6 periods or 180 observation data. To test the hypothesis using the program EViews series 9. Data were analyzed using the method of panel data regression analysis. The results of this study partially show that conservatisme accounting have an effect on tax avoidance, meanwhile company age and ownership institusional had no effect on tax avoidance. Simultaneously show that conservatisme accounting, company age and ownership institusional have an effect on tax avoidance.
Pengaruh Minat Belajar dan Motivasi Belajar Terhadap Hasil Belajar Siswa Pada Mata Pelajaran IPS Siswa SMP Negeri 2 Sendang Betklin Wahyu; Imam Sukwatu Suja'i
JURNAL ECONOMINA Vol. 3 No. 8 (2024): JURNAL ECONOMINA, Agustus 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i8.1388

Abstract

Education is an important aspect of human life and it cannot be denied that education itself is the main factor in introducing humans to achieve knowledge. Education not only builds a person's knowledge and skills but plays an important role in building human character and mentality. The research method used was descriptive quantitative with the research object being students of SMP Negeri 2 Sendang. The population used was 90). The sampling technique for this research used a Nonprobability Sampling design.  Based on the results of the multiple linear regression analysis, a linear equation Y 7.247 + 0.477 X1 + 0.383 b1 0.477 is the magnitude of the regression coefficient for the independent variable Learning Interest (X1). This means that every time there is an addition or increase in interest in learning by one unit, the dependent variable Learning Outcomes (Y) will increase by 0.477 assuming the other variables are constant.
Pengaruh Pemutihan Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening Shella Karnova; Bambang Supeno; Agus Seswandi
JURNAL ECONOMINA Vol. 3 No. 8 (2024): JURNAL ECONOMINA, Agustus 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i8.1393

Abstract

Regional development includes the ability to effectively monitor local economic resources, which in turn generates income for the region and contributes to governance and regional growth that provides benefits to society. In order to increase regional income and facilitate regional growth, all taxpayers are asked to carry out their tax obligations based on the tax law established by the regional government. This is caused by various things, including reducing vehicle taxes, taxpayer compliance and taxpayer awareness. The aim of this research is to analyze the effect of tax whitening on motor vehicle taxpayer awareness, tax whitening on taxpayer compliance, taxpayer awareness of tax compliance, tax whitening through taxpayer awareness of taxpayer compliance. The research method is quantitative with descriptive explanations, this research uses a sample of 245 and data processing uses SEM PLS. Research findings show that 1) Tax whitening has a positive effect on motor vehicle taxpayer awareness 2) Tax whitening has a positive effect on taxpayer compliance 3) Taxpayer awareness has a positive effect on taxpayer compliance 4) Tax whitening through taxpayer awareness has an effect on taxpayer compliance at the Selat Panjang Samsat.
Pengaruh Pertumbuhan Penjualan, Intensitas Modal, Ukuran Perusahaan Dan Komisaris Independen Terhadap Penghindaran Pajak Bernaderti Sianturi; Andar Febyansyah
JURNAL ECONOMINA Vol. 3 No. 8 (2024): JURNAL ECONOMINA, Agustus 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i8.1397

Abstract

This study aims to examine the relationship between sales growth, capital intensity, company size and independent commissioners on tax avoidance. Using purposive sampling method on a population of companies that meet the criteria of 13 health industry companies listed on the IDX for the period 2020-2023 with 52 financial reports. Descriptive analysis and multiple linear regression are the data analysis tools used with the use of the SPSS version 29 data processing application. Tax avoidance as the dependent variable proxied by the Effective Tax Rate (ETR) is measured by the ratio between income tax expense and profit before tax. Sales growth is calculated by subtracting the current year's sales from the previous year's sales, and dividing by the previous year's sales. Capital intensity is measured by the ratio of total assets to total sales. Company size is calculated by Natural Logarithm (LN) multiplied by the company's total assets. Independent commissioners are calculated by the total independent commissioners divided by the total members of the board of commissioners. The results show that simultaneously sales growth, capital intensity and independent commissioners have a positive effect on tax avoidance. Partially, the variables of sales growth, capital intensity and company size do not produce a significant effect on tax avoidance; while the independent commissioner variable has a significant effect on tax avoidance
Determinan Minat Mahasiswa Akuntansi Untuk Berkarier Menjadi Akuntan Publik Bisma; Acynthia Ayu Wilasittha
JURNAL ECONOMINA Vol. 3 No. 9 (2024): JURNAL ECONOMINA, September 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i9.1407

Abstract

This research aims to demonstrate the influence of internship experience, work environment, job market considerations, and motivation on the interest of accounting students from UPN "Veteran" East Java to pursue a career as Public Accountants. The population of this study consists of accounting students from the 2021 cohort at UPN "Veteran" East Java who are currently or have completed internships at Public Accounting Firms (PAFs). The research sample, comprising 50 students, was selected using simple random sampling technique. Partial Least Square was employed as the data analysis technique. The research findings indicate that only internship experience significantly influences students' interest in pursuing a career as public accountants. The reason for this influence is that accounting students who have internship experience at PAFs gain deeper insights into the career of a public accountant. For future researchers, it is recommended to include other independent variables that may affect accounting students' interest in becoming public accountants. Additionally, it is suggested to apply the research with a larger sample to obtain more valid data that can.
Determinan Tax Avoidance: Kualitas Audit Sebagai Variabel Moderasi Menggunakan Regression Analysis Yulia Agustina; Swarmilah Hariani
JURNAL ECONOMINA Vol. 3 No. 9 (2024): JURNAL ECONOMINA, September 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i9.1424

Abstract

Tax avoidance is a transaction scheme aimed at minimizing the tax burden by taking advantage of the weaknesses in a country's tax provisions, so that tax experts state that it is legal because it does not violate tax regulations. This study aims to determine and examine the effect of institutional ownership, managerial ownership, and leverage on tax avoidance with audit quality as a moderating variable. The data source in this study is the financial statement data of retail companies listed on the Indonesia Stock Exchange for the period 2018-2022. The total population was obtained as many as 32 companies, then the sample of this study was obtained by purposive sampling technique which resulted in a sample of 27 companies for further research. The analysis technique used is multiple linear regression analysis managed through SPSS 25. The results of this study indicate that institutional ownership affects tax avoidance, while managerial ownership, and leverage have no effect on tax avoidance. In addition, this study shows that audit quality is able to moderate institutional ownership, managerial ownership, and leverage on tax avoidance.
Integrasi Financial Technology Syariah Dalam Mendukung Pertumbuhan UMKM Centre Wonopringgo Teguh Irawan; Fajar Maulana Rifky Fauzan; Faiz Mazda Niamy
JURNAL ECONOMINA Vol. 3 No. 9 (2024): JURNAL ECONOMINA, September 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i9.1425

Abstract

Islamic fintech in Indonesia has grown rapidly, offering services such as peer-to-peer lending and crowdfunding aimed at meeting the needs of MSMEs. However, in Wonopringgo there remains a gap in terms of limited understanding and supporting infrastructure. This study seeks to explore the potential integration of Islamic fintech in supporting MSME growth in Wonopringgo, while also identifying the challenges and solutions required. The research applies a qualitative exploratory approach, using primary data from interviews with fintech practitioners and secondary data from journals and related literature. Data analysis was carried out using the interactive model and SWOT approach. Findings show that MSMEs often face difficulties accessing conventional financing due to collateral requirements and lengthy processes. Islamic fintech emerges as an alternative through sharia principles, unsecured capital, micro-financing, and flexible payment systems. With strong partnerships between fintechs, local institutions, and government, integration could enhance the performance of MSMEs in Wonopringgo.
Dampak Transformasi Teknologi pada Sistem Perpajakan dan Stabilitas Pendapatan Pajak di Semarang Faiz Mazda Niamy
JURNAL ECONOMINA Vol. 3 No. 9 (2024): JURNAL ECONOMINA, September 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i9.1426

Abstract

This study aims to determine the impact of technological transformation on the tax system and tax revenue stability in Semarang, with a focus on case studies in the Semarang area. With the phenomenon of technological advances that are increasingly advanced today, of course it has an impact on the tax system, therefore this research wants to examine what impact is caused by this phenomenon. The research method used is to use a mixed methods approach. This research design is descriptive, which allows researchers to describe the phenomena that occur in the tax system and explore the factors that affect tax stability. The research population consists of taxpayers registered in Semarang and tax officers working in local taxation agencies. The results showed that technological transformation in the taxation system is very helpful and easy and makes taxation itself which was originally before the transformation of technology is very complicated to be simpler, with this convenience also has an impact on the stability of tax revenue in Semarang because the access provided becomes easier and more flexible.

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