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Regress: Journal of Economics & Management
Published by Medan Resource Center
ISSN : -     EISSN : 2827945X     DOI : 10.57251
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Regress: Journal of Economics & Management is a peer-reviewed journal published by the Medan Resource Center. The journal aims to advance theoretical and practical knowledge by promoting high-quality research and providing a platform for researchers, academicians, and practitioners to share their findings, insights, and experiences. The journal publishes scholarly articles and empirical research papers on economics and management. It accepts original research articles, review articles, and case studies that cover a broad range of topics related to the fields of economics and management. The journal is published triannually in June, October, and February, and accepts articles in Bahasa Indonesia or English.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 93 Documents
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Pengaruh Karakteristik Wirausaha dan Pengetahuan Kewirausahaan terhadap Keberhasilan Usaha (Studi Kasus UMKM di Desa Bangun Rejo Kecamatan Tanjung Morawa Kabupaten Deli Serdang) Pawestri, Maulida Calvica; Batubara, Dedi Iskandar
Regress: Journal of Economics & Management Vol. 2 No. 3 (2023)
Publisher : Medan Resource Center

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Abstract

This study aims to determine the effect of entrepreneurial characteristics and entrepreneurial knowledge on business success (Case Study of MSMEs in Bangun Rejo Village, Tanjung Morawa District, Deli Serdang Regency). The population in this study were 78 SMEs in Bangun Rejo Village, Tanjung Morawa District, Deli Serdang Regency. Sample management uses a saturated sampling formula, namely taking the entire population to be used as a sample so that a sample of 78 is obtained. Data collection techniques using documentation, interviews and questionnaires. The classic assumption test used is the Normality Test, Multicollinearity Test and Heteroscedasticity Test. Data analysis using Multiple Linear Regression Analysis technique. The results of this study indicate that entrepreneurial characteristics and entrepreneurial knowledge variables influence business success (Case Study of MSMEs in Bangun Rejo Village, Tanjung Morawa District, Deli Serdang Regency). The results of this study also show that the variable entrepreneurial characteristics and entrepreneurial knowledge simultaneously influence business success (Case Study of MSMEs in Bangun Rejo Village, Tanjung Morawa District, Deli Serdang Regency).
Pengaruh Financial Distress, Leverage dan Intensitas Modal Terhadap Konservatisme Akuntansi pada Perusahaan Sektor Barang Konsumsi Terdaftar di Bursa Efek Indonesia Febriana, Sri Anthikha
Regress: Journal of Economics & Management Vol. 3 No. 1 (2023)
Publisher : Medan Resource Center

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Abstract

Penelitian ini memiliki tujuan dalam rangka memberi bukti empiris mengenai pengaruh financial distress, leverage dan intensitas modal terhadap konservatisme akuntansi. Penelitiannya memakai metode purposive sampling untuk menetapkan sampel penelitiannya. Populasi penelitiannya 67 Perusahaan Sektor Barang Konsumsi yang terdaftar di BEI, dengan sampel 26 perusahaan selama periode 2018-2020. Variabel independennya memakai financial distress, leverage dan intensitas modal serta variabel dependennya konservatisme akuntansi. Metode Statistik yang digunakan yaitu analisis regresi data panel memakai Eviews 10 serta model estimasi regresinya memakai common effect model. Hasil penelitiannya memperlihatkan bahwasanya secara parsial leverage berpengaruh positif serta signifikan terhadap konservatisme akuntansi. Sementara financial distress memberi pengaruh negatif serta signifikan terhadap konservatisme akuntansi beserta intensitas modal berpengaruh negatif namun tidak signifikan terhadap konservatisme akuntansi. Sementara hasil penelitian secara simultan menghasilkan bahwasanya financial distress, leverage serta intensitas modal berpengaruh secara simultan terhadap konservatisme akuntansi. Nilai koefisien determinasinya (R2) 0,1476 artinya konservatisme akuntansi sanggup diterangkan financial distress, leverage dan intensitas modal sebanyak 14,76%. Sisanya yang 85,24% di pengaruhi variabel lainnya.
Strategi Pengembangan Wisata Sawah dalam Meningkatkan Ekonomi Masyarakat dengan Pendekatan QSPM Desa Punden Rejo Kecamatan Tanjung Morawa Kabupaten Deli Serdang Annisa, Annisa; Nasution, Annio Indah Lestari; Atika, Atika
Regress: Journal of Economics & Management Vol. 3 No. 2 (2023)
Publisher : Medan Resource Center

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Abstract

This article aims to identify tourism development strategies for Punden Rejo Sawah in Tanjung Morawa District, Deli Serdang Regency. The descriptive analysis method is used to analyze the internal environment (strengths and weaknesses) and the external environment (opportunities and threats) of the tourist attraction. The results of the SWOT analysis present four main strategies: S-O (Educating about rice plants and improving facilities with agricultural concepts), W-O (Implementing a time-variety planting system and improving supervision), S-T (Improving facilities and quality), and W-T (Promoting tourism through social media). Through QSPM analysis, the S-O strategy was identified as the main priority for maximizing the tourism potential of Punden Rejo Rice Fields. The results of this research provide guidance for tourism managers to improve visitor experiences and local economic growth
Analisis Penyerapan Tenaga Kerja melalui Ekonomi Digital di Kota Medan (Studi Kasus pada UMKM di Kota Medan) Septiani, Bella Virnadya; Yafiz, Muhammad; Aslami, Nuri
Regress: Journal of Economics & Management Vol. 3 No. 2 (2023)
Publisher : Medan Resource Center

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Abstract

This article aims to determine the influence of Social Media and E-Commerce partially and simultaneously on labor absorption in MSMEs in Medan City. This type of research uses a quantitative approach. Data was collected in this research using observation, questionnaires and literature study. The population in this study was 33,789 MSMEs in Medan City with a sample of 100 respondents. The data analysis technique uses multiple linear regression analysis with the help of SPSS 25 software. The results and analysis of the research show that social media has a positive and significant effect on labor absorption. Then E-commerce has a positive and significant effect on labor absorption. Furthermore, social media and e-commerce simultaneously have a positive and significant effect on labor absorption. So this means that social media and e-commerce can explain the influence of 60.9 percent on labor absorption.
Pengaruh Harga dan Hasil Produksi terhadap Pendapatan Petani Padi di Kecamatan Kaway XVI Kabupaten Aceh Barat Siska Dewi
Regress: Journal of Economics & Management Vol. 1 No. 1 (2021)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v1i1.27

Abstract

Pendapatan merupakan suatu hasil yang diterima oleh seseorang atau rumah tangga dari berusaha atau bekerja dimana pendapatan bersih usahatani diukur melalui imbalan yang diperoleh dari pengeluaran. Tujuan penelitian ini untuk mengetahui bagaimana pengaruh harga dan hasil produksi terhadap pendapatan petani padi di Kecamatan Kaway XVI Kabupaten Aceh Barat. Populasi dalam penelitian ini adalah data jumlah petani padi di Kecamatan Kaway XVI Kabupaten Aceh Barat dari 43 desa, mengingat luasnya aspek analisis dalam penelitian ini populasi yang diambil hanya 3 desa yang terbanyak jumlah petani padi sawah, teknik sampel yang diambil dalam penelitian ini adalah teknik Non-probability sampling sebanyak 46 sampel. Metode penelitian ini menggunakan uji Analisis regresi linear berganda, Koefisien Determinasi (R2), Uji T, Uji simultan (Uji F) dan Uji Asumsi Klasik. Hasil penelitian menunjukkan bahwa harga nilai t hitung > t tabel yaitu 2,479 > 2,016, hasil produksi nilai t hitung > t tabel yaitu 30,334 > 2,016, nilai Fhitung = 469,236 dengan signifikan 0,000 yaitu 469,236 > 320. Kesimpulannya menunjukkan bahwa variabel harga dan hasil produksi berpengaruh signifikan terhadap pendapatan petani padi di Kecamatan Kaway XVI Kabupaten Aceh Barat. Setelah melakukan pengolahan data maka dapat ditarik kesimpulan bahwa faktor variabel harga dan hasil produksi berpengaruh signifikan terhadap pendapatan petani padi di Kecamatan Kaway XVI Kabupaten Aceh Barat, disarankan bagi pihak Pemerintah harus melakukan pengawasan dan pemantauan langsung terhadap harga yang beredar dan hasil produksi yang didapatkan petani.
Pengaruh Tunjangan dan Linkungan Kerja terhadap Kinerja Pegawai di Kantor BPKD (Badan Pengelolaan Keuangan Daerah) Kabupaten Nagan Raya Taufik Nuzur Rahmat
Regress: Journal of Economics & Management Vol. 1 No. 1 (2021)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v1i1.28

Abstract

Penelitian ini membahas mengenai pengaruh tunjangan dan lingkungan kerja terhadap kinerja pegawai. Penelitian ini bertujuan untuk meneliti kembali mengenai tunjangan dan lingkungan kerja.Variabel-variabel yang digunakan adalah tunjangan dan lingkungan kerja yang dihipotesiskan berpengaruh terhadap kinerja pegawai yang berjumlah 59 orang. Berdasarkan hasil penelitian secara parsial tunjangan berpengaruh secara positif dan signifikan terhadap kinerja pegawai.Sedangkan lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai.Dari uji F diperoleh tunjangan dan lingkungan kerja berpengaruh secara bersama- sama terhadap kinerja pegawai. Kemudian dari nilai R Square (R2 ) adalah sebesar 0.128. Hal ini menunjukkan bahwa sebesar 1,28% persen kinerja pegawai dipengaruhi oleh variasi dari kedua variabel independen yang digunakan, sedangkan sisanya sebesar 87.2 persen dipengaruhi oleh faktor-faktor lain di luar model penelitian yang tidak diteliti oleh peneliti.
Pengaruh Gaji Guru Sertifikasi terhadap Konsumsi Rumah Tangga di Kecamatan Kuala Pesisir Kabupaten Nagan Raya Fajru Riskullah
Regress: Journal of Economics & Management Vol. 1 No. 1 (2021)
Publisher : Medan Resource Center

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Abstract

Teachers are the most decisive component in the overall education system that must get first and foremost attention. Teachers play a major role in the development of education, especially those that are held formally in schools. Teacher professionals will be recognized by the government through a certification program. In other words, certification is a formal recognition from the government of the teacher as a professional, starting from the level of early childhood to senior high.The purpose of this study was to determine and analyse the effect of certification teacher salaries on household consumption in Kuala Pesisir District, Nagan Raya Regency.To conduct this study a qualitatif research approach was used with a simple linear regression analysis. The population in this study were all certification teachers in Kuala Pesisir District, Nagan Raya Regency with 25 certification teachers. Then the research sample was taken using all teachers who received the certification of 25 respondents because the data was less than 100 (according to Arikunto 2008). The results of this study indicate that the significant influence of the independent variable on the dependent variable can be explained that the Certification variable (x) obtained a value of tcount of 0.271 smaller than the table of 1.714 means that the Certification Variable does not significantly influence Household Consumption in the Sub-district of Kuala coastal Kabuapaten Nagan Raya Because there are still other variables outside this study that are more influential on household consumption in the Kuala Pesisir sub-district, Nagan Raya district.
Analisis Perbedaan Risiko dan Imbal Hasil Sukuk Ritel dengan Menggunakan Harga Pasar dan Harga Wajar Seri SR 013 – SR 017 Nasution, Eldzan Izzahara; Soemitra, Andri; Syarvina, Wahyu
Regress: Journal of Economics & Management Vol. 3 No. 2 (2023)
Publisher : Medan Resource Center

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Abstract

This research aims to analyze the risk and returns of retail sukuk, specifically SR 013-SR 017, by comparing the use of market prices and fair values. In an effort to enhance transparency and investor confidence, the government has issued regulations and established an institution for assessing the prices of debt securities, sukuk, and bonds. Nevertheless, investors still face challenges in understanding the differences in price data from various sources. The methods employed to measure the returns and risks of sukuk involve Holding Period Yield (HPY), Yield to Maturity (YTM), Risk Adjusted Return (RAR), and HPY's standard deviation. Secondary data were obtained through literature reviews, online sources, and reports of securities transactions on the Indonesia Stock Exchange. The research findings reveal statistically significant differences between YTM and HPY risk calculations using market prices and fair values. Similarly, significant variations are observed in RAR calculations. These findings underscore the importance of a better understanding of the disparities in return and risk assessment methods, enabling investors to make more informed investment decisions in the sukuk market. This study can serve as a valuable guide for regulators, investors, and relevant stakeholders to enhance the efficiency and transparency of the sukuk market and bolster investor confidence.
Pengaruh Sikap Keuangan dan Pendapatan terhadap Perencanaan Keuangan Masa Depan di Kabupaten Langkat Nurhaliza, Siti; Lubis, Fauzi Arif; Syarvina, Wahyu
Regress: Journal of Economics & Management Vol. 3 No. 2 (2023)
Publisher : Medan Resource Center

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Abstract

This article aims to analyze the influence of financial attitudes and income both partially and simultaneously on the future financial planning of the community in Langkat Regency. This research uses quantitative methods with a descriptive and associative approach. The sample for this research is the people of Langkat Regency with a sample size of 100 people. The data is analyzed using SPSS software. The results of the analysis show that the financial mindset of the people of Langkat Regency has a significant impact on their long-term financial planning with a value of t-count = 2.922 and t-table = 1.98472 (t-count > t-table), with a significance level of 0.004 <0, 05.Income has a significant impact on long-term financial planning for the people of Langkat Regency with a t-count = 6.026 and t-table = 1.98472 (t-count > t-table), with a significance level of 0.0005 and 0.0005 respectively. 0.05. The mindset of financial income simultaneously has a significant influence on future financial planning for the people of Langkat Regency with a value of f-count = 43.056 and t-table = 3.09 (t-count > t-table), at a significance level of 0 ,000005. The R-squared value of 0.470 indicates that the relationship between financial prospects and income can be explained by 47% of independent factors related to financial planning.
Pengaruh Program Keluarga Harapan (PKH) terhadap Tingkat Pendapatan Nelayan di Desa Suka Maju Kecamatan Simeulue Timur Kabupaten Simeulue Asia, Siti Nur; Wahyuningsih, Yayuk Eko
Regress: Journal of Economics & Management Vol. 3 No. 2 (2023)
Publisher : Medan Resource Center

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Abstract

The various welfare enhancement programs initiated by the Indonesian government to alleviate poverty include the Conditional Cash Transfer Program, known as the Program Keluarga Harapan (PKH), which provides conditional social assistance to families identified as beneficiaries of the program. This research aims to analyze the Impact of the Keluarga Harapan Program on the Income of Fishermen in the village of Suka Maju, East Simeulue District, Simeulue Regency. The method employed is a quantitative approach, utilizing primary data collected from 17 fishing households who are recipients of PKH in the village of Suka Maju, East Simeulue, through saturation sampling techniques.The research findings indicate a significant influence of the PKH program on the income of fishermen in the village. Furthermore, the effectiveness aspect reveals that participants receiving PKH assistance in Suka Maju village are categorized as effective and appropriately targeted. There is an increase in fishermen's income before and after receiving PKH assistance, amounting to Rp15,635,294.12, representing a 19.19% rise from their income prior to PKH assistance. The results of the t-test and significance value (sig.) are 0.001, leading to the conclusion that P(0.01)<?(0.05), suggesting a significant difference in the income of fishing households before and after receiving PKH assistance.

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