cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Paul Edward Sudjiman
Contact Email
jurnal.ekonomis@unai.edu
Phone
+6281321394770
Journal Mail Official
jurnal.ekonomis@unai.edu
Editorial Address
Kampus UNAI Jl. Kolonel Masturi No. 288 Parongpong, Bandung Barat 40559
Location
Kab. bandung barat,
Jawa barat
INDONESIA
Jurnal Ekonomis
Published by Universitas Advent Indonesia
ISSN : 19790856     EISSN : -     DOI : 10.58303
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomis mengundang para peneliti baik dosen maupun mahasiswa yang berkolaborasi dengan dosen untuk bergabung bersama Jurnal Ekonomis melalui tulisan hasil penelitian di bidang Manajemen dan Bisnis dan juga terapannya di bidang ekonomi. Jurnal Ekonomis menyambut kontribusi dari para peneliti untuk kontribusi yang lebih baik bagi dunia pendidikan dan juga negara yang memenuhi kaidah ilmiah yang baik. Artikel terbit 2 (dua) kali dalam setahun yaitu bulan April dan bulan Oktober.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 147 Documents
 11   12   13   14   15 
KARAKTERISTIK DAN KEPATUHAN WAJIB PAJAK UMKM Ismail, Marthinus
Jurnal Ekonomis Vol 17 No 2 (2024): EKONOMIS : November 2024
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Fair and equitable tax management by the government brings positive psychological effects to the community. Tax management, which can be felt by the community, allows for the growth of community compliance in the field of taxation. In 2024, the compliance of corporate taxpayers (WP) in reporting the Annual Tax Return is only 67%. Therefore, this study aims to test the compliance of taxpayers from Micro, Small and Medium Enterprises (MSMEs) from the knowledge factor and tax sanctions as well as the implementation of e-SPT. The research data was obtained from the distribution of questionnaires. The population was taken from MSMEs around Parongpong District and around 30 respondents were found who could be used as a sample. The description and statistical regression obtained from the data were processed to test this study. The results of the study show that the compliance of MSME taxpayers is not significantly influenced by knowledge and tax sanctions, but the opposite applies with the implementation of e-SPT. Simultaneously, the compliance of MSME taxpayers is significantly affected by all characteristics of taxpayers
The Effect of Compensation and Attendance Digitalization on Employee Work Discipline at Advent Hospital Bandar Lampung: A Study on the Impact of Compensation and Attendance Systems on Employee Discipline Oktavianto, Dentar; Susanti, Mila; Hutabarat, Francis M
Jurnal Ekonomis Vol 18 No 1 (2025): Ekonomis, April 2025
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jeko.v18i1.3922

Abstract

This study aims to analyze and find out how compensation, digitization of attendance and employee work discipline at Adventist Hospital Bandar Lampung, as well as to determine the influence between compensation and digitization of attendance on employee work discipline. The determination of the sample uses purposive sampling with quantitative data to describe the state of the respondents and also describe the research variables through the data analysis procedure process. The population of this study is employees of Bandar Lampung Adventist Hospital and the number of samples is 64 non-medical employee staff. The results obtained from this study show that compensation has a positive and significant influence on employee work discipline with a t-value of 2.661 and a significant 0.009 (< 0.05). Likewise, the digitization of attendance has a positive and significant influence on the level of employee work discipline, with a calculated t-value of 4.718 and a significance of 0.000 (< 0.05). The two independent variables simultaneously affect the work discipline of employees at Bandar Lampung Adventist Hospital.
Pengaruh Green Accounting dan Sales Growth Terhadap Tax Avoidance pada Perusahaan Sektor Basic Material dengan Sertifikasi ISO 14001 Simbolon, Betaria; Waty, Lenita; Hutabarat, Francis M
Jurnal Ekonomis Vol 18 No 1 (2025): Ekonomis, April 2025
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jeko.v18i1.3949

Abstract

Tax is an obligation that must be fulfilled by tax subjects to the government. Companies are one of the main tax subjects which have an important role in state income. For companies, taxes can be a burden that has the impact of reducing company profits, while for countries taxes function as a source of funding for various government expenditures. Given these defferences in interests, companies often manage the tax burden they face, either through legal or illegal  means. One legitimate strategy that is commonly implemented is tax avoidance. This study aims to test and analyze the effect of green accounting, sales growth on tax avoidance in basic materials sector companies listed on the indonesia stock exchange for the 2018-2023 period. This research data uses purposive sampling methood bye observing 102 data from 17 companies. The research analysis technique uses descriptive statistical analysis, t test, f test, multiple linear regression, and coefficient of determination. The test results in the study show that green accounting and sales growth simultaneously have no influence on tax avoidance. Partially, green accounting has no influence on tax avoidance, so partial sales growth has a significant influence on tax avoidance.
Transformasi Pola Konsumsi Masyarakat Indonesia di Era Digital: Implikasi terhadap Keberlanjutan Ekonomi dalam Perspektif SDG 12 salim, dhea; Hikmalia Safitri; Fazar Nuriansyah; Lazuardi Imani Hakam
Jurnal Ekonomis Vol 18 No 1 (2025): Ekonomis, April 2025
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Digital transformation has significantly changed Indonesians' consumption patterns, driven by the development of e-commerce and the digitization of financial services. Easy access to goods and services through online platforms increases consumption, but also poses challenges to economic sustainability, such as resource exploitation, increased waste, and the risk of impulsive consumption. This research aims to analyze how changes in consumption patterns in the digital era can be directed towards more sustainable practices in accordance with Sustainable Development Goals (SDGs) 12. The research method used is Systematic Literature Review (SLR) with the PRISMA approach to screen and analyze literature related to digital consumption transformation and its impact on economic sustainability. The data was analyzed thematically to identify the driving factors of consumption change in the digital era. The results show that digitalization increases consumption efficiency, but also risks encouraging impulsive shopping patterns and increasing waste from e-commerce. On the other hand, digital technology has the potential to support sustainable consumption through innovations such as big data, artificial intelligence, and supply chain optimization. In conclusion, supportive regulations, increased digital literacy, and economic policies that balance consumption growth with sustainability principles are needed so that digitalization does not become a threat to economic and environmental stability.
Koperasi sebagai Pilar Pemberdayaan Ekonomi dan Sosial: Tinjauan Literatur Sistematis Fathin Mufid Akram
Jurnal Ekonomis Vol 18 No 1 (2025): Ekonomis, April 2025
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Cooperatives have an important role in improving the economic and social welfare of their members. Through a Systematic Literature Review (SLR) using the PRISMA method, this study found that cooperatives contribute to increased income, access to capital, job creation, and the growth of independent businesses. In addition, cooperatives also strengthen social relations, empower women, expand access to education, and build solidarity in the community. Co-operatives provide a collaborative platform for their members to support each other and share resources to achieve shared prosperity. However, cooperatives still face various challenges, including regulatory constraints, limited access to finance, and low managerial skills in business management. To optimise their role, innovative strategies such as increasing cooperative literacy, utilising digital technology, and actively engaging stakeholders are needed. Thus, cooperatives not only function as economic instruments, but also as key elements in creating sustainable and inclusive social welfare for all their members.
Efektivitas Struktur Organisasi Koperasi dalam Meningkatkan Tata Kelola: Analisis Literatur Review PRISMA Azzahara, Ariska
Jurnal Ekonomis Vol 18 No 1 (2025): Ekonomis, April 2025
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Cooperative organizational structure plays an important role in improving the effectiveness of cooperative governance. This study aims to analyze the effectiveness of cooperative organizational structure in improving governance using Systematic Literature Review (SLR) with the PRISMA method. This research reviews relevant previous literature to identify factors that contribute to the effectiveness of cooperative organizational structure and the challenges it faces. The results show that the application of Good Corporate Governance (GCG) principles, such as transparency, accountability, and member participation, has a significant influence on the effectiveness of cooperative governance. In addition, there are several factors that influence the effectiveness of cooperative governance, such as good human resource development that produces cooperative managers who understand their duties and functions in the cooperative can improve the governance of the cooperative, the use of information technology, and adaptive organizational policies are also supporting factors for the effectiveness of the organizational structure. It is hoped that this research can provide an understanding of cooperative management and provide strategic recommendations for cooperative managers in improving governance and increasing cooperative sustainability.
Kebijakan Green Economy melalui Sektor Energi Terbarukan dalam Pencapaian SDGS: Tinjauan Pustaka Sistematis Susanti, Anita; Meilany Nabila, Zahra; Nuriansyah, Fazar; Imani Hakam, Lazuardi
Jurnal Ekonomis Vol 18 No 1 (2025): Ekonomis, April 2025
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The rapid economic development and increasing energy consumption have posed significant challenges to global environmental and social sustainability. The dominance of fossil energy has led to an increase in carbon emissions, making the transition to a green economy and the use of renewable energy critical solutions for achieving the Sustainable Development Goals (SDGs), particularly SDG 7 on affordable and clean energy. This study analyses green economy policies in achieving SDGs through the renewable energy sector using the Systematic Literature Review (SLR) method. Based on 12 articles analysed, the main findings show that green economy policies, through the development of renewable energy and green finance, positively impact sustainable economic growth and carbon emission reduction in various countries. Furthermore, the increase in renewable energy consumption has also been shown to support the reduction of social inequalities and improve welfare. This study provides strategic recommendations for Indonesia to strengthen green economy policies, particularly in the renewable energy sector, to achieve more optimal SDGs.

Page 15 of 15 | Total Record : 147

 11   12   13   14   15 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol 18 No 1 (2025): Ekonomis, April 2025 Vol 17 No 2 (2024): EKONOMIS : November 2024 Vol 17 No 1 (2024): EKONOMIS: April 2024 Vol 16 No 1 (2023): EKONOMIS : April 2023 Vol 15 No 2 (2022): EKONOMIS : November 2022 Vol 15 No 1a (2022): EKONOMIS : April 2022 Vol 15 No 1c (2022): EKONOMIS : April 2022 Vol 15 No 1b (2022): EKONOMIS : April 2022 Vol 14 No 3c (2021): EKONOMIS : November 2021 Vol 14 No 3b (2021): EKONOMIS : November 2021 Vol 14 No 3d (2021): EKONOMIS : November 2021 Vol 14 No 3a (2021): EKONOMIS : November 2021 Vol 14 No 2c (2021): EKONOMIS : Agustus 2021 Vol 14 No 2b (2021): EKONOMIS : Agustus 2021 Vol 14 No 2a (2021): EKONOMIS : Agustus 2021 Vol 14 No 1a (2021): EKONOMIS : April 2021 Vol 14 No 1c (2021): EKONOMIS : April 2021 Vol 14 No 1b (2021): EKONOMIS : April 2021 Vol 13 No 4b (2020): EKONOMIS : Desember 2020 Vol 13 No 4a (2020): EKONOMIS : Desember 2020 Vol 13 No 3 (2020): EKONOMIS : Oktober 2020 Vol 13 No 2 (2020): EKONOMIS : Juni 2020 Vol 13 No 1 (2020): EKONOMIS : April 2020 Vol 12 No 2 (2019): EKONOMIS : Oktober 2019 Vol 12 No 1 (2019): EKONOMIS : April 2019 Vol 11 No 2 (2018): EKONOMIS : Oktober 2018 More Issue