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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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ANALISA LAPORAN KEUANGAN UNTUK MENETAPKAN KINERJA KEUANGAN PERUSAHAAN Yaneke Pingkan Boyoh; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 2b (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The method in this research is to use the literature study method. The data collection techniques are by reading, recording, verifying data related to research. The data used come from textbooks, journals, scientific articles, literature reviews related to the topic under study. The data processing technique is by verifying the material obtained and reviewing it in accordance with answering the identification of the problem.

PENGARUH PROMO SHOPEEFOOD TERHADAP MINAT BELI PENGGUNA SHOPEE (Di Daerah Tangerang Selatan) Izella Vania; Remista Simbolon
Jurnal Ekonomis Vol 14 No 2b (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This research aims to describe and analyze the effect of ShopeeFood promos on the buying interest of Shopee application users in South Tangerang area. This study uses a questionnaire via google form as a research instrument. The data was processed using SPSS v25 software using coefficient of correlation test, namely the t test, the coefficient of determination, and simple linear regression. The correlation coefficient test r count of 0.734 which means that the buying interest has a strong relationship with ShopeeFood promos. The t test results showed that ShopeeFood promo has a significant effect on consumer buying interest as evidenced by the value of t count 10.800 > t table 1,98373 and the ShopeeFood promo variable showed by determination test of 53.8% which means it has a positive effect on the level of consumer buying desire while the rest influenced by other factors outside this research. The simple linear regression showed Y= -5,940 + 1.016X as the formula, which means that if the promo has no buying interest, the consumer is in a condition of -5,940 and if the promo increases by 1 unit, the buying interest increases by 1,016 units. It can be seen that the promo is very influential on consumer buying interest.

THE EFFECT OF LIQUIDITY AND LEVERAGE ON TAX AGGRESSIVITY IN FOOD AND BEVERAGE SECTOR COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE 2017-2019 Icsan Pratama Panjaitan; Marthinus Ismail
Jurnal Ekonomis Vol 14 No 2b (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The effect of liquidity and leverage on tax aggressiveness in food and beverage sector companies listed on the Indonesian stock exchange in 2017-2019. This study aims to determine how liquidity and leverage affect tax aggressiveness. The research sample consisted of 22 from 34 companies and thus there were 66 samples. The research data is a secondary report in the form of financial statements of manufacturing companies listed on the IDX. Data is downloaded via www.idx.co.id. The method used in this research is descriptive statistics, correlation coefficient, determination coefficient, significant F test, significant T test, and linear regression analysis. The results of research that have been carried out by researchers indicate that there is no significant effect between liquidity on tax aggressiveness and there is a significant negative effect between leverage on tax aggressiveness.

PENGARUH AKUNTANBILITAS DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI TANGERANG Jonathan Riski Primadana; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 14 No 2c (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Penelitian ini memiliki tujuan untuk membenarkan pengaruh Akuntanbilitas dan Independensi Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik yang tercatat pada Kementrian Keuangan di wilayah Tangerang. Adapun spesimen yang dipakai pada penelitian ini sejumlah 5 Kantor Akuntan Publik dimana ditunjuk via Convienence Sampling. Adapun data yang dipakai pada penelitian ini ialah data primer yang didapatkan daripada Kuisioner yang diantarkan dari peneliti untuk Auditor yang berada di KAP yang sudah diangkat sebagai spesimen penelitian. Teknik analisis daripada penelitian ini menerapkan regresi linear berganda. Pandangan daripada penelitian ini pada uji t (uji hipotesis) maka menunjukan variabel Akuntanbilitas Memiliki pengaruh positif akan kualitas audit dengan taksir t sejumlah 0,05 dan tingkat signifikansi sejumlah 0,036. Variable Independensi memiliki pengaruh positif akan kualitas audit dengan nilai t sejumlah 2,304 dan tingkat signifikansi sejumlah 0,004.

PENGARUH KINERJA KEUANGAN TERHADAP POTENSI KEBANGKRUTAN PADA PERUSAHAAN LQ 45 Gabriellita; Richard F Simbolon
Jurnal Ekonomis Vol 14 No 2c (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The objective of the research is to establish the impact of economic overall performance at the capability for financial ruin of LQ 45 corporations indexed at the Indonesia Stock Exchange in the period 2018-2020. This research makes use of secondary data obtained through the annual reports and financials of LQ 45 companies. The populace on this research is LQ 45 corporations indexed at the Indonesia Stock Exchange. The research sample was taken from 35 LQ 45 companies that survived the 2018-2020 period. This analysis was analysed mistreatment SPSS software package using the subsequent analysis: descriptive applied mathematics test, classical assumption test, multiple statistical regression test. The results of the study indicate that liquidity features a important result on the potential for bankruptcy with a sig. 0.000 < 0.05, gain has a significant effect on the potential for bankruptcy with a sig. 0.005 < 0.05, financial condition has a significant effect on the potential for bankruptcy with a sig value. 0.000 < 0.05, and activity has a significant effect on the potential for bankruptcy with a worth of sig. 0.000 < 0.05. at the same time all freelance variables have an effect on the potential for bankruptcy supported the F-count worth of 278574819.791 with a sig value. 0.000 < 0.05.

KORELASI MOTIVASI DAN LOYALITAS KERJA TERHADAP KINERJA KARYAWAN Helti Sondang Manulang; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 2c (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This research aims to determine the correlation between work motivation and loyalty to employee performance. The research method used in this research is a literature study (qualitative). Sources of data in this study were obtained from library sources such as journals, theses, e-books, as well as information from the internet and the official website listed on Google. The results obtained in this study are that several companies still lack motivation which results in many employees leaving the company without the reasons, therefore the company must pay attention to each employee so that employees have good work motivation so that the quality of employee performance also increases.

PENGATUH ROA TERHADAP PENGUNGKAPAN CSR Venesia Abigael Nagara; Hisar Pangaribuan
Jurnal Ekonomis Vol 14 No 2c (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine the Effect of Return On Assets (ROA) on CSR Disclosure. In this study, 106 samples were used (composed of 53 Indonesian, Malaysian, and Singaporean banking companies from 2018 to 2019). The method used in this study is purposive sampling, where the criteria for the companies being observed are companies that are observed are banking companies in each country. The results of the research that have been carried out show that based on the t test, it shows that ROA has no significant effect on CSR. This statement is based on the evidence found that the significant value of ROA is 0.279 > 0.05. This result explains that the size of ROA has no effect on CSR. Therefore, the first hypothesis which reads "Significant Effect" on the ROA variable on CSR disclosure is not proven.

STUDI TERKAIT PROFITABILITAS DAN KUALITAS LAPORAN KEUANGAN May Regina Angelica Situmorang; Hisar Pangaribuan
Jurnal Ekonomis Vol 14 No 2c (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to examine the effect of profitability and financial statements on banks listed on the Thailand Stock Exchange for the 2017-2019 period. Researchers are motivated by previous research on Indonesian banking which in this study provides results that show the practice of Income Smoothing in Indonesian banking. The researcher used statistical regression to analyze the data collected from the company's annual report. In Profitability the researcher uses the Return on Assets (ROA) and Return on Equity (ROE) variables to examine the quality of the financial statements, while the researcher uses the Total Accruals (TACit) variable which is reflected in the practice of Income Smoothing. The results of this study indicate that profitability has a significant effect on the quality of financial statements, which means that if the company's profit reporting is getting better, it is more likely that the company will practice Income Smoothing, and vice versa, so it can be concluded that the practice of Income Smoothing in Thai banking tends to be lower.

PENGARUH PROFITABILITAS DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SUB-SEKTOR FARMASI PADA TAHUN 2015-2019 Andres Hiltown Naibaho; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 3a (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Corporate income tax is an obligation given to company for its income then deposited into the state treasury. However, this tax is an obligation that is not liked by many parties. Therefore, the author makes this study aims to see how the influence of profitability and operating costs on corporate income tax in manufacturing companies listed on the IDX of the pharmaceutical Sub-Sector in 2015-2019. This study uses purposive sampling technique as many as 8 companies with company codes, namely: DVLA, INAF, KAEF, KLBF, MERK, PYFA, SIDO, TSPC, the number of sampling is 40 research data. This type of research is quantitative research that uses the annual financial statements of manufacturing companies listed on the IDX for the Pharmaceutical Sub-Sector in 2015-2019. In this study the authors used coefficient of determination, descriptive statistical tests, autocorrelation test, data normality test, heteroscedasticity, multicollinearity test, T significant test, and F significant test. This results of this research are; 1) profitability has a partial effect on corporate income tax, 2) operating costs have no significant effect on corporate income tax, and 3) profitability and operating costs have a simultaneously effect on corporate income tax in manufacturing companies listed on the Indonesia Stock Exchange for the Pharmaceutical Sub-Sector in 2015- 2019.

PENGARUH CORPORATE GOVERNANCE TERHADAP AUDIT DELAY PADA IDX 30 TAHUN 2019 Debora Apriliyani Bakara; Harlyn Siagian
Jurnal Ekonomis Vol 14 No 3a (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study was conducted to determine the effect of corporate governance on audit delay on the IDX in 2019. This type of research is quantitative using secondary data from the financial statements and annual reports of companies listed on the IDX in 2019. The research sample was obtained from 30 companies. listed on the IDX in 2019, with 30 research samples found. The variables of this study consist of independent variables, namely the Independent Board of Commissioners (X1) with data on the number of independent commissioners, and the Audit Committee (X2) with data on the number of audit committee members and the dependent variable Audit Delay (Y) with data on the number of days of delay in the publication of audit reports. This study uses descriptive statistical analysis, classical assumption test, and multiple linear regression. The results of this study prove that (1) the independent board of commissioners has a negative effect on audit delay (2) the audit committee has no significant effect on audit delay (3) the independent board of commissioners and audit committee have a significant influence simultaneously on audit delay.

Page 8 of 15 | Total Record : 147

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Paul Edward Sudjiman

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jurnal.ekonomis@unai.edu

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+6281321394770

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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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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

Abstract

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