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Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I
Published by Lembaga Layanan Pendidikan Tinggi 1 Wilayah Sumatera Utara
ISSN : -     EISSN : 28074009     DOI : https://doi.org/10.54076/juket
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Ekonomi LLDIKTI Wilayah I (JUKET) is published by LLDIKTI Wilayah 1 Sumatera Utara. Jurnal Ekonomi LLDIKTI Wilayah I (JUKET) is a biannually periodical publication. Articles submitted will be published every May and November. The mission of the Jurnal Ekonomi LLDIKTI Wilayah I (JUKET) is to disseminate scientific work in the fields of management, accounting, business administration, information systems management, and development economics to all parts of the world. This journal is a medium of interaction for people with an interest in the field of economics
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 60 Documents
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The Influence of Marketing Strategy on Increasing Customer Loyalty at Alfamart Sorong City Edwar, Rizka Cintya
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 5 No. 1 (2025): Articles Research May 2025
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v5i1.552

Abstract

This study aims to examine the influence of marketing strategies on customer loyalty at Alfamart in Sorong City. Employing a quantitative research design, data were collected from 100 Alfamart customers using a structured questionnaire based on a Likert scale. The data were analyzed using simple linear regression through SPSS version 20. The findings reveal that marketing strategies have a positive and statistically significant impact on customer loyalty. This indicates that the more effectively Alfamart implements its marketing strategies—such as promotions, pricing, and customer engagement—the higher the level of customer retention and repeat purchases. The significance of this study lies in its contribution to the understanding of customer loyalty drivers in the modern retail sector, particularly within the context of Indonesia’s growing convenience store market. It provides empirical evidence for business practitioners regarding the importance of aligning marketing initiatives with customer expectations. However, the study is limited by its scope, focusing only on one retail brand in a specific geographic area, which may limit the generalizability of the findings. Future research is recommended to include comparative studies across different retail chains and regions to enhance external validity
Analysis of Liquidity Ratios and Profitability Ratios as a Measure of Financial Performance of PT. OMI Tiana, Rizka Nurul; Jefri, Riny
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 5 No. 1 (2025): Articles Research May 2025
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v5i1.566

Abstract

This purpose of this study how to the financial capacity of the company PT. OMI use financial ratio tools, namely liquidity ratios, effectively, which has been established since 2020. The method use is descriptive quantitative, with the type of data being secondary data in the form of PT. OMI’s financial statements from 2022-2024. The results of the liquidity ratios by the Current Ratio shows a liquid with an average of 1,25 (times) above the industry standard ratio of 1 (times). Quick Ratio with an average og 0,93 (times) below the industry standard ratio of 1,5 (times). PT. OMI is unable to settle its debts using current assets while reducing inventory. Therefore, PT. OMI can only meet its debts by relying on total current assets. Analysis of profitability ratios shows poor performance as the average NPM is -10,4%, ROA is -5,4%, and ROE is -23%. Indicates that the results of these three profitability ratios are not good, as they are significantly below the industry standard. This implies that PT. OMI lacks the ability to acquire and manage capital to generate profit. This ratio measurement tool is very effective in assessing PT. OMI’s current financial performance and serves as a basis for management evaluation.
Literature Review : The Role of Nutrition Management in Enhancing Economic Resilience of Disaster-Affected Communities Hely, Hely; Damanik, Balqis Nurmauli
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 5 No. 1 (2025): Articles Research May 2025
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v5i1.575

Abstract

Economic recovery after a crisis, such as a pandemic, is intricately linked to public health and nutritional well-being. Adequate nutrition is essential for maintaining productivity and labor capacity. This study investigates the relationship between daily nutritional intake (calories consumed) and economic recovery indicators, particularly income levels and productivity, in affected communities. A cross-sectional quantitative study was conducted involving 150 participants across five rural districts. Daily calorie intake was recorded using 24-hour dietary recall, and economic recovery was assessed via self-reported monthly income and weekly work hours. Regression analysis was employed to explore associations. Results showed a significant positive correlation (r = 0.62, p < 0.01) between daily caloric intake and monthly income. Participants with higher caloric intake (>2500 kcal/day) had 20–35% higher income levels and reported greater work productivity than those with lower intake. Adequate nutrition plays a key role in fostering economic resilience and productivity. Strengthening food access and dietary interventions can be effective strategies in supporting long-term economic recovery in vulnerable populations.
The Evolution of Islamic Economic Thought and Its Implications for Sharia Accounting: A Review of the Literature Raehal, Adit Rahmat; Kuswantoro, Dedi; Kholmi, Masiyah
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 5 No. 1 (2025): Articles Research May 2025
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v5i1.576

Abstract

This study examines the evolution of Islamic economic thought from classical to contemporary periods and its influence on the development of sharia accounting. Focusing on principles of justice, transparency, and accountability, the study explores how sharia values shape an accounting system that supports a fair and sustainable economy. Using a literature study approach, it integrates classical sources such as the Qur'an and Hadith with accredited journals and recent research. The results show that sharia accounting functions not only as a recording tool but also as an instrument to realize maqashid sharia in the global economic context.
Audit Verification Factors: The Effect of Voluntary Disclosure and Capital Market Reactions on Creative Business Companies Effendi, Bahtiar
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 5 No. 1 (2025): Articles Research May 2025
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v5i1.578

Abstract

This study investigates the impact of voluntary disclosure and capital market reactions on audit verification in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. Voluntary disclosure is measured using the earnings forecast horizon and forecast accuracy, while market reaction is proxied by changes in stock prices. The research employs a quantitative method with purposive sampling, resulting in a final sample of 25 companies and 75 firm-year observations. The initial population consisted of 182 manufacturing companies listed on the IDX, from which 25 companies were selected based on specific criteria. Multiple linear regression is used to test the hypotheses after classical assumption tests are conducted. The results indicate that voluntary disclosure, both in terms of forecast horizon and accuracy, does not significantly affect audit verification. Likewise, market reaction does not have a significant influence on audit verification. These findings suggest that external auditors do not heavily rely on voluntary information or market signals when conducting verification procedures. Instead, they tend to prioritize objective and mandatory disclosures to support audit evidence. This study contributes to the audit literature by providing insights into how auditors perceive and utilize non-mandatory information in emerging markets. Practically, the findings may assist auditors and regulators in evaluating the relevance of voluntary disclosures and market indicators as part of audit planning and risk assessment processes. Future research is recommended to explore additional factors that may affect audit verification, use alternative proxies for disclosure, and consider a longer observation period to obtain more robust and generalizable findings.
Optimizing Sumatera Utara’s Economic Growth through a Maqashid Sharia Approach to Unemployment, Human Development Index Putra , Muhammad Umar Maya; Marpaung, Muslim; Rahmanta, Rahmanta; Tampubolon, Arsyaf; Lestari, Dwi Vita; Soehardi, Soehardi
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 5 No. 1 (2025): Articles Research May 2025
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v5i1.579

Abstract

Poverty, unemployment, and human development are closely intertwined and remain persistent challenges in Indonesia, particularly in the wake of the COVID-19 pandemic. This study investigates the influence of unemployment, economic growth, and the Human Development Index (HDI) on poverty in Indonesia over the period 2013–2024, using 48 quarterly observations sourced from Statistics Indonesia (BPS). Anchored in Islamic economic thought, the analysis incorporates the concept of maslahah. The pursuit of public benefit and welfare as a normative foundation for development. A quantitative method is employed using the Error Correction Model (ECM), which enables the examination of both short-term fluctuations and long-term relationships among variables. The results show that, in the short term, rising unemployment significantly exacerbates poverty, while in the long term, improvements in economic growth and HDI are effective in alleviating poverty levels. These findings highlight the need for integrated and sustained efforts to enhance human capital, generate employment, and ensure inclusive economic progress. Policy frameworks inspired by maslahah can help ensure that anti-poverty strategies are not only economically effective but also ethically grounded, thereby supporting the broader objectives of the Sustainable Development Goals (SDGs).
Financial Performance Analysis of the Department of Culture (Kundha Kabudayan) of Gunungkidul Regency in the Management of the Regional Revenue and Expenditure Budget (APBD) for the Years 2019–2024 Putri, Intan Yulia; Santoso, Fahrul Imam
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 5 No. 1 (2025): Articles Research May 2025
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v5i1.587

Abstract

The development of culture in Gunungkidul Regency has flourished thanks to the Special Autonomy Fund, which supports the preservation, development, and utilization of local culture through the preservation of historical sites, the revitalization of traditional arts, and community-involved activities. The achievement of budget realization, as reflected in the Budget Realization Report of Regional Revenue and Expenditure (APBD) from 2019 to 2024, has shown fluctuations. This research aims to evaluate the financial performance of the Cultural Affairs Office of Gunungkidul Regency for the fiscal years 2019–2024. This study employs a qualitative approach, utilizing data collection methods such as observation, documentation, and interviews. The data used consist of primary data obtained from interviews with the staff of the Cultural Affairs Office of Gunungkidul Regency, as well as secondary data from the Budget Realization Report of Regional Revenue and Expenditure (APBD) for 2019–2024. The research focuses on analyzing the financial performance ratios, including efficiency ratios, effectiveness ratios, expenditure variance ratios, expenditure growth ratios, and SILPA (Remaining Budget Balance) ratios. The results indicate that the financial performance of the Cultural Affairs Office of Gunungkidul Regency, as measured by efficiency ratios, effectiveness ratios, and variance analysis, is generally good, with positive expenditure growth and a declining SILPA ratio. However, this study also finds that the effectiveness ratio is still relatively low. These findings are expected to provide valuable input for the Cultural Affairs Office of Gunungkidul Regency. There is a need for capacity building for human resources and the utilization of technology for monitoring and evaluation to ensure optimal budget implementation.
Exploring Impulsive Budgeting Behavior in Local Governments: A Phenomenological Perspective Adam, Mukhtar A.; Nurdin, Nurdin; Zainuddin, Zainuddin
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 5 No. 1 (2025): Articles Research May 2025
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v5i1.599

Abstract

The phenomenon of unproductive and impulsive government spending, as well as the misalignment between the needs of the government and those of the public, is the central concern of this study. It seeks to uncover impulsive behavior among budget management officials in regional governments. The researcher observes that budget managers tend to spend in accordance with the DPA-SKPD merely to meet budget absorption targets, without considering the output, outcome, or benefits of such expenditures. Meanwhile, from the perspective of the Regional General Treasurer (Bendahara Umum Daerah), payments are often made solely based on realization requests, without thorough planning for each financial transaction. These decisions are primarily influenced by pressure and situational factors rather than being based on well-considered planning in terms of budgeting, cash management, or the actual benefits of the resulting outputs. This study aims to analyze the situational factors influencing impulsive spending behavior by activity managers in relation to budget realization decisions. The research adopts a qualitative approach using a phenomenological study design. Key informants were selected through purposive sampling, consisting of five research subjects: the Head of SKPD (Regional Work Unit), activity planners, activity implementers, financial managers, and the Inspectorate. The findings reveal that all key informants engaged in spending based on the DPA-SKPD, influenced by external pressure, fund availability, and procedural compliance, without adequately considering the actual needs and benefits of the goods and services procured. A comprehensive approach involving participatory planning, control, supervision, and management of government goods and services is essential to ensure that every public expenditure effectively contributes to regional development. This study offers theoretical contributions to the development of behavioral theories in regional public financial management and provides practical implications for the formulation of performance-based budgeting that incorporates budgetary considerations, actual needs, and the utility of goods and services for both the government and the public.
The Effect of Intellectual Capital and Early Warning System on the Profitability of Insurance Companies Adam, Mukhtar A.; Fatah, Risalsa F.; Zainuddin, Zainuddin; Nurdin, Nurdin
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 5 No. 1 (2025): Articles Research May 2025
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v5i1.600

Abstract

The insurance industry plays a crucial role in the economy by helping individuals and institutions manage financial risk. To maintain public trust, insurance companies must demonstrate strong financial performance, particularly in terms of profitability. This study aims to investigate the effect of Intellectual Capital, Firm Size, Early Warning System, Risk-Based Capital, and Investment Returns on the profitability of insurance companies in Indonesia. This quantitative study uses panel data from 25 insurance companies listed on the Indonesia Stock Exchange (I”X) and registered with the Financial Services Authority (OJK) during the 2019–2023 period. The data were analyzed using multiple linear regression with Eviews 13. The results indicate that Intellectual Capital, Firm Size, and Investment Returns have a significant positive effect on profitability. In contrast, Liquidity Ratio, Fund Adequacy Ratio, Claim Load Ratio, Premium Growth Ratio, Self-Retention Ratio, and Risk-Based Capital show no significant effect. These findings contribute to the understanding of financial drivers of profitability in the insurance sector and provide practical insights for improving investment strategy and risk management practices.
Behavioral Factors Influencing e-Billing System Adoption: Evidence from Individual Taxpayers in Eastern Indonesia Hais, Putri Faradila S; Suwito, Suwito; Kusumaningrum, Sheila
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 5 No. 1 (2025): Articles Research May 2025
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v5i1.607

Abstract

This study investigates the determinants influencing the use of the tax billing system (e-billing) among individual taxpayers at the Primary Tax Office (KPP) in Ternate, Indonesia. Despite government initiatives promoting electronic tax payment systems, the adoption rate of e-billing has declined significantly in recent years. This study draws upon the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) to examine the effects of five key factors: social influence, performance expectancy, perceived usefulness, perceived ease of use, and behavioral intention. A quantitative research approach was employed using primary data collected from 100 individual taxpayers through structured questionnaires. The data were analyzed using multiple linear regression with SPSS 26. The results indicate that, individually, social influence, performance expectancy, perceived usefulness, and perceived ease of use do not significantly influence the adoption of the tax billing system. However, behavioral intention has a statistically significant positive effect. Simultaneously, all five variables significantly influence system usage. These findings suggest that taxpayers’ internal motivation and intention play a more pivotal role than external or system-related perceptions. The study contributes to the understanding of e-government adoption behavior in developing regions and offers insights for improving the effectiveness of digital tax services.

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