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Jurnal Ekonomis

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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

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THE EFFECT OF RETURN OF RECEIVABLES ON PROFITABILITY IN FINANCING INSTITUTION SECTOR COMPANY REGISTERD ON THE IDX 2013-2017 Lorina Siregar Sudjiman; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 12 No 1 (2019): EKONOMIS : April 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to investigate the effect of return on receivables on profitability in the Financing Institution Sector Services Company listed in Indonesia Stock Exchange (IDX) in 2013-2017. The population used in this study is the Financing Institution Sector Services Company Registered on the Stock Exchange in 2013-2017. The research sample was taken by purposive sampling, so that there are 7 (seven) companies that meet the sampling criteria in the Financing Institution Sector Services Company Registered on the IDX. Data Collection Techniques Data used in this study are secondary data, namely in the form of financial report data sourced from the Indonesia Stock Exchange in 2013-2017. The data source of this research was obtained from the internet through the official website of the Indonesia Stock Exchange (IDX), namely Indonesia Stock Exchange (IDX) www.idx.co.id, in the form of the company's financial statement data from 2013-2017. Data Analysis Techniques in this study, the author uses Data Regression analysis. Based on the results of statistical analysis by the author, the Receivable Turnover correlation coefficient to Profitability has a significant effect between receivable turnover to profitability seen from the value r = 0.449, Significant value 0.01 <0.05. The coefficient of determination which shows R square = 0.068, which means that the number shows the contribution of accounts receivable turnover factors to profitability of 20.1% while 79.9% is influenced by other factors not examined in this study.

ANALYSIS OF EARNINGS MANAGEMENT BASED ON TOTAL ACCRUAL METHOD ON TOL, AIRPORT, PORTS SUB SECTOR COMPANY Lenita Waty
Jurnal Ekonomis Vol 12 No 1 (2019): EKONOMIS : April 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aimed to analyze the state of earnings and detect of earnings management actions conducted by companies on toll roads, airports, ports companies. Earnings management was measured using the total accrual formula. The data collected by using secondary data that has been published by Indonesia Stock Exchange. The data was processed by using the total accrual formula. Based on the result of the research, there were fluctuations in net profit during the period 2011 - 2015 on the toll road, airport, port companies with the average net profit of Rp. 1,719,139,658,710. The average value of total company accruals on the toll road, airport, port sub-sectors of 0.0065 meant that companies on the toll road, airport, port and other sub-sectors that take earnings management measured over the period 2011 - 2015 increase the company's profit.

PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN. (Studi Empiris Pada Perusahaan Yang Terdaftar di IDX30 BEI Tahun 2016-2018). Angel Siregar; Romulo Sinabutar
Jurnal Ekonomis Vol 12 No 2 (2019): EKONOMIS : Oktober 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The purpose of this study was to determine the effect of the effectiveness of the audit committee on the timeliness of delivering financial reports on IDX30. The research method is descriptive with a quantitative approach. The number of samples is 18 companies in accordance with the criteria established by the author. The results showed that the number of members of the audit committee had fulfilled the requirements set by the government. Likewise, all of these companies did not experience delays in financial reporting to the IDX except BCA and BSD. In the partial test and simultaneous test it was found that the variable X had no significant effect on the variable Y.

STUDI TERKAIT DENGAN DEWAN KOMISARIS DAN KUALITAS LAPORAN KEUANGAN SERTA DAMPAKNYA TERHADAP ASIMETRI INFORMASI Albert Tampubolon; Hisar Pangaribuan
Jurnal Ekonomis Vol 12 No 2 (2019): EKONOMIS : Oktober 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine the effect of independent board of commissioner on financial report quality, to find out the effect of size of board commissioner on financial report quality, to find out the effect of financial report quality on asymmetry information, to find out the effect of financial report quality as a intervening variable for independent board of commissioner and asymmetry information, and to find out the effect of financial report quality as intervening variable for size of board of commissioner and asymmetry information. This study used partial least square/ variance based statistic method. The result from this study found out that Board of Commissioner can’t directly impact on financial report quality. Excellent financial reporting as well as high quality of financial report raised the quality and relevancy of information to users, further reduced asymmetry information. The other result implied to future study need to involve the audit committee as intervening variable on financial report quality.

STUDI TERKAIT DENGAN DAMPAK-DAMPAK KUALITAS LAPORAN KEUANGAN: BUKTI PADA PERUSAHAAN PERBANKAN DI INDONESIA DAN MALAYSIA Rifaldo Silalahi; Hisar Pangaribuan
Jurnal Ekonomis Vol 12 No 2 (2019): EKONOMIS : Oktober 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The purposes of this study are to determine the impact of the quality of financial report on stock trading volume, efficiency of investment and the stock price. This research was conducted upon banking companies listed in the Indonesian Stock Exchange and Malaysian Stock Excahange in 2016 to 2018, with the total sample of 52 companies and the number of sample observation for 3 years, there were156 samples of financial reports. This study used partial least square/ variance based statistical method. The result of this study indicated that the good quality of financial reports, provided additional information on the quality of information for users of financial statements, improved the quality informations for investors, improved the quality of investment decisions, increased stock prices which increased total investment in the investment markets of banking companies in Indonesia and Malaysia. The other result indicated that, the quality of financial report has no significant effect on efficiency of investment.

SUATU ANALISA PENGARUH KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Fery Simbolon; Hisar Pangaribuan
Jurnal Ekonomis Vol 12 No 2 (2019): EKONOMIS : Oktober 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Financial reports are important not only because it represents the achievements and performance of the company and management, but also as the main source of information for users of information in assisting decision making. Earnings management is one of the efforts made by management in influencing financial statement information so that the financial information submitted is in accordance with the interests of the stakeholders. This study aims to examine the influence of independence of the audit committee, the size of the audit committee, the frequency of audit committee meetings and the size of the company on earnings management in banking companies listed on the Indonesia stock exchange and Malaysia stock exchange. This study uses secondary data, in the form of annual company reports as the object of observation, by downloading those reports from in website of each country listed on the stock exchange. The analytical tool used in this study is Partial Least Squares Regression. The analytical tool used is a Partial Least Squares Regression. The results of this study indicated that the independence of the audit committee, the size of the audit committee has no significant negative effect on earnings management, while the frequency of audit committee meetings, company size has no significant positive effect on earnings management. The correlation results shown that earnings management excercised by company’s management through presenting large earnings reports due to the lack of an independent audit committee member and the small size of the audit committee, so the supervisory function in the financial statements was less effective. The function of the audit committee in the supervision and implementation of adequate internal control needs to be an important concern of banking companies, so that high-quality company financial reports and financial information can be relied upon.

THE EFFECTS OF ORGANIZATIONAL CULTURE AND LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE Lenita Waty
Jurnal Ekonomis Vol 12 No 2 (2019): EKONOMIS : Oktober 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The aim of this study was to find out the influence of the organizational culture and leadership style on employee performance at Sekolah Advent Cimindi and Sekolah Advent Naripan in Bandung, West Java, Indonesia. This study used quantitative approach, and the questionnaire was specifically designed. Path analysis was used to determine whether there were direct effects and indirect effects of intervening variables. The population of this study was the employees of the Sekolah Advent Cimindi and Sekolah Advent Naripan with total 35 samples. The data was collected through questionnaire using Likert scale measurement. The research instrument used in this study was validity and reliability test. The results showed that the organizational culture and the dimensions of leadership style had a positive and significant influence, both directly and indirectly on the performance of the employees. The study findings prove that organizational culture and leadership style is an important element that greatly affect employee performance. Based on the result, it is recommending that the leaders at Sekolah Advent Cimindi and Sekolah Advent Naripan need to find out the suitable and most encouraging organizational culture and leadership style so the employees are able to perform their best.

MENTAL HEALTH AND ITS CORRELATION WITH THE ACADEMIC ACHIEVEMENT OF STUDENT OF FACULTY OF ECONOMY IN UNIVERSITAS ADVENT INDONESIA BANDUNG Romulo Sinabutar
Jurnal Ekonomis Vol 13 No 1 (2020): EKONOMIS : April 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The research design was a descriptive correlation with cross sectional study. Descriptive correlational study design is to understand the correlation between independent variables (mental health) with the academic achievement of student of economic in Universitas Advent Indoneia Bandung as the dependent variable. The approach used in this study is cross sectional approach, means a research subject has only been observed once and measurements were performed simultaneously at the same time The sample are students which utilize by questionnaire, non-structure questions, and an accidental sampling method. Analysis and interpretation of data are using Zung Self-Assessment of Depression Scale (ZSDS), and Depression Anxiety Stress Scales (DASS 42), and multi linear regression analysis. The three variables under mental health (depression, anxiety and stress) have an inverse correlation meaning that the lower the level of depression, anxiety and stress then the relationship indicates academic achievement is higher.

ANALYSIS OF METHODS USED TO PREDICT FINANCIAL DISTRESS POTENTIAL Lorina Siregar Sudjiman; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 13 No 1 (2020): EKONOMIS : April 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Penelitian ini bertujuan untuk menganalis kondisi perusahaan menggunakan metode Altman Z-score dan Zwijewski dalam memprediksi potensi kebangkrutan pada 10 perusahaan subsektor Hotel, Restoran dan Pariwisata yang terdaftar di Bursa Efek Indonesia. Pengambilan sampel menggunakan Teknik purposive sampling dengan 10 sampel perusahaan subsektor Hotel, Restoran dan Pariwisata. Jenis penelitian deskriptif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa: (1) Hasil penggunaan metode Altman, pada tahun 20114– 2018 pada kesepuluh perusahaan subsektor Hotel, Restoran dan Pariwisata berada dalam kategori sehat, dan tidak sehat, nilai Z-Score berfluktuasi ≥ 2,99 dan Z-score ≤ 1,81 dimana Perusahaan akan bangkrut, seperti yang terjadi pada perusahan PANR dan PGLI, namun pada akhir penjumlahan rata-rata tahun, perusahaan dinyatakan sehat. (2) Hasil penelitian menggunakan metode X-score Zmijewski bahwa seluruh perusahaan Subsektor Hotel, Restoran dan Pariwisata ini sangat memungkinkan ketidak sehat perusahaan terlihat dari dalam kinerja keuangannya. Hasil dari penelitian ini diharapkan perusahaan subsektor Hotel, Restoran dan Pariwisata dapat menjaga likuiditasnya dalam memenuhi semua kewajibannya sehingga menarik minat para investor dan kreditor. Perusahaan diharapkan dapat mengelola aktiva untuk meningkatkan penjualan dan menghasilkan laba.

EFFECT OF ROA TOWARDS PRICE EARNING RATIO: A STUDY ON COSMETIC AN HOUSEHOLD NEEDS SUBSECTOR COMPANIES Paul Eduard Sudjiman; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 13 No 1 (2020): EKONOMIS : April 2020
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Penelitian ini memiliki tujuan mengetahui pengaruh profitabilitas terhadap nilai perusahaan pada perusahaan Sub sektor Kosmetik dan Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesia. Jumlah sampel yang digunakan sebanyak 4 perusahaan. Lokasi dalam pene1itian ini adalah BEI. Jenis data dalam penelitian ini merupakan data kuantitatif. Data diperoleh melalui sumber sekunder, yaitu publikasi laporan keuangan emiten di BEI tahun 2007 sampai 2018 melalui website resmi www.idx.co.id. Teknik analisis yang dipakai adalah analisis statistik deskriptif, koefisien korelasi, koefisien determinasi, analisis regresi dan uji signifikansi t. Hasil analisis menunjukkan bahwa profitabilitas tidak berpengaruh terhadap nilai perusahaan. Yang artinya bahwa Ho diterima dan Ha ditolak. Berdasarkan hasil pengujian diperoleh hasil statistik deskriptif ROA adalah 0,135196 atau 13,51%, statistik deskriptif PER adalah 16,394318, koefisien korelasi r =0,436, koefisien determinasi Kd =3,61%, analisis regresi 51,715 dan uji-t 0,002 < 0,05

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Paul Edward Sudjiman

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+6281321394770

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Kampus UNAI Jl. Kolonel Masturi No. 288 Parongpong, Bandung Barat 40559

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Jawa barat

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Home Page

OAI Link

Editorial Team

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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

Abstract

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Abstract

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