JURNAL ECONOMINA
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.
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153 Documents
<![CDATA[Pengaruh Gaya Kepemimpinan dan Disiplin Kerja terhadap Kinerja Karyawan pada PT. Matra Adhiraya Nusantara Jakarta Barat ]]>
<![CDATA[Jamaludin, Pusporini Palupi]]>;
<![CDATA[Komala, Laura]]>;
<![CDATA[Paringsih, Paringsih]]>
<![CDATA[ JURNAL ECONOMINA Vol. 3 No. 6 (2024): JURNAL ECONOMINA, Juni 2024 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram ]]>
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DOI: 10.55681/economina.v3i6.1348
<![CDATA[The aim of this research is to determine the influence of Leadership Style and Work Discipline on employee performance at PT Matra Adhiraya Nusantara West Jakarta. The research method used is a quantitative method. The data collection techniques in this research include distributing questionnaires to all employees and the data analysis techniques used in this research are validity test, reliability test, classical assumption test, descriptive analysis, simple linear regression analysis, multiple linear regression analysis and partial hypothesis testing ( t) and simultaneous (F). The results of the research show that leadership style and work discipline influence employee performance with a regression equation of Y = 2.020 + 0.618 X1 + 0.339 > t table or 7.239>1.993 then Ho1 is rejected and Ha1 is accepted. Partially, Work Discipline influences employee performance with the results of the t test > t table or 4.098> 1.993, so Ho2 is rejected and Ha2 is accepted. The results of simultaneous hypothesis testing show that the calculated f value is > f table or 166.099 > 3.120, so Ho3 is rejected and Ha3 is accepted. It can be concluded that the research results show that Leadership Style and Work Discipline influence employee performance at PT Matra Adhiraya Nusantara, West Jakarta.]]>
<![CDATA[Teori Pemikiran Ekonomi Mikro Islam Perspektif Abu Ubaid dan Imam Al-Syaibani ]]>
<![CDATA[Mutaqin, Kikin]]>;
<![CDATA[Sulaeman, Sulaeman]]>;
<![CDATA[Janwari, Yadi]]>;
<![CDATA[Jubaedah, Dedah]]>
<![CDATA[ JURNAL ECONOMINA Vol. 3 No. 6 (2024): JURNAL ECONOMINA, Juni 2024 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram ]]>
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DOI: 10.55681/economina.v3i6.1350
<![CDATA[Microeconomics is an economic science study that reviews individual behavior in conducting economic transactions. In the Islamic concept, microeconomics is characterized by the existence of norms that are applied within the limits of the Qur'an and Sunnah. The scholars of the classical period discussed many of these microeconomic issues, including Imam Abu Ubaid in his book al-Amwal and Imam al-Syaibani in his book al-kasb. This article explores the perspectives of these two influential men when examining microeconomic research through the use of descriptive qualitative methods and a review of relevant book and journal references. A Muslim scholar who specializes in Islamic economics is Imam Abu Ubaid whose ideas are contained in Kitab al-Amwal, one of the most influential scholarly references, containing many principles and concepts of public financial management. In addition to him, Iman As-Syaibani with his book Al-Kasb provides a view that work is human productivity that can make a person feel part of the world and has the value of worship for the pleasure of Allah SWT.]]>
<![CDATA[Is Environmental Management Accounting a Discipline? A Bibliometric Literature Review ]]>
<![CDATA[Handayani, Rahmi]]>;
<![CDATA[Wirmie Eka Putra]]>;
<![CDATA[Afrizal]]>
<![CDATA[ JURNAL ECONOMINA Vol. 3 No. 9 (2024): JURNAL ECONOMINA, September 2024 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram ]]>
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DOI: 10.55681/economina.v3i9.1362
<![CDATA[The purpose of this paper is to investigate the body of literature on environmental management accounting (EMA) and provides a quantitative overview of the academic as well as the professional literature constituting the field. By doing so, the paper discusses whether EMA has developed as a discipline. Design/methodology/approach. Based on a database containing 814 (396 of them published in academic journals) publications in English, German and French with a publication date prior to 2012 a bibliometric analysis is conducted. Data on the publications, journals, authors and citations were collected, double-checked and examined by applying bibliometric measures. Findings The bibliometric analysis identifies trends in EMA research publications which show that EMA has developed as a young discipline, but is still faces challenges to get better established in mainstream accounting and management research. Although the publication number is growing, a substantial part of the publications have been published outside mainstream accounting journals in non-accounting journals, books and reports. A recent trend towards establishing specialised environmental (and sustainability) accounting journals is also rendered apparent. The low number of highly cited publications of few authors, however, indicates that EMA is still to become a mainstream field of research. Originality/value The paper discusses with the help of bibliometric analysis and measures whether EMA has developed as a discipline and whether it has become part of mainstream accounting research.]]>
<![CDATA[Pendidikan, Ekspektasi Usaha, Skala Usaha dan Pengalaman Usaha Terhadap Penggunaan Informasi Akuntansi di UKM Kota Jayapura ]]>
<![CDATA[Fitri]]>;
<![CDATA[Fajar Rina Sejati]]>
<![CDATA[ JURNAL ECONOMINA Vol. 3 No. 7 (2024): JURNAL ECONOMINA, Juli 2024 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram ]]>
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DOI: 10.55681/economina.v3i7.1370
<![CDATA[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.]]>
<![CDATA[Analisis Pengaruh Pertumbuhan Ekonomi, Investasi, Dan Indeks Pembangunan Manusia Terhadap Ketimpangan Antarkawasan Di Provinsi Jawa Tengah Tahun 2016-2021 ]]>
<![CDATA[Mardani, Muhammad Rizky]]>;
<![CDATA[Hayati]]>
<![CDATA[ JURNAL ECONOMINA Vol. 3 No. 8 (2024): JURNAL ECONOMINA, Agustus 2024 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram ]]>
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DOI: 10.55681/economina.v3i8.1375
<![CDATA[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.]]>
<![CDATA[Pengaruh Konservatisme Akuntansi, Umur Perusahaan Dan Kepemilikan Institusional Terhadap Tax Avoidance ]]>
<![CDATA[Zebua, Bonifasius]]>;
<![CDATA[Prima Sadewa]]>
<![CDATA[ JURNAL ECONOMINA Vol. 3 No. 8 (2024): JURNAL ECONOMINA, Agustus 2024 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram ]]>
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DOI: 10.55681/economina.v3i8.1387
<![CDATA[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.]]>
<![CDATA[Pengaruh Minat Belajar dan Motivasi Belajar Terhadap Hasil Belajar Siswa Pada Mata Pelajaran IPS Siswa SMP Negeri 2 Sendang ]]>
<![CDATA[Wahyu, Betklin]]>;
<![CDATA[Suja'i, Imam Sukwatu]]>
<![CDATA[ JURNAL ECONOMINA Vol. 3 No. 8 (2024): JURNAL ECONOMINA, Agustus 2024 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram ]]>
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DOI: 10.55681/economina.v3i8.1388
<![CDATA[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.]]>
<![CDATA[Pengaruh Pemutihan Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening ]]>
<![CDATA[Shella Karnova]]>;
<![CDATA[Bambang Supeno]]>;
<![CDATA[Agus Seswandi]]>
<![CDATA[ JURNAL ECONOMINA Vol. 3 No. 8 (2024): JURNAL ECONOMINA, Agustus 2024 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram ]]>
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DOI: 10.55681/economina.v3i8.1393
<![CDATA[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.]]>
<![CDATA[Pengaruh Pertumbuhan Penjualan, Intensitas Modal, Ukuran Perusahaan Dan Komisaris Independen Terhadap Penghindaran Pajak ]]>
<![CDATA[Sianturi, Bernaderti]]>;
<![CDATA[Andar Febyansyah]]>
<![CDATA[ JURNAL ECONOMINA Vol. 3 No. 8 (2024): JURNAL ECONOMINA, Agustus 2024 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram ]]>
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DOI: 10.55681/economina.v3i8.1397
<![CDATA[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]]>
<![CDATA[Determinan Minat Mahasiswa Akuntansi Untuk Berkarier Menjadi Akuntan Publik ]]>
<![CDATA[Bisma]]>;
<![CDATA[Acynthia Ayu Wilasittha]]>
<![CDATA[ JURNAL ECONOMINA Vol. 3 No. 9 (2024): JURNAL ECONOMINA, September 2024 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram ]]>
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DOI: 10.55681/economina.v3i9.1407
<![CDATA[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.]]>
