Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal Ekonomis

jeko
Website

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

7 8 9 10 11

PENGARUH NPM DAN ROA TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PADA PERIDOE 2016-2020 Nathania Jennifer; Remista Simbolon
Jurnal Ekonomis Vol 14 No 3a (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Profit growth rate is important for every company. This study was conducted to determine the effect of NPM and ROA on Profit Growth in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange. The population used in the research is food and beverage companies listed on IDX in 2016-2020. Sampling in this study was carried out using purposive sampling so that there were 14 companies with five years of observation so that 70 sample data were obtained, but because there were 7 outliers, the sample used was 63 data. The results of this study state that NPM on profit growth seen from the correlation coefficient has a very weak r-count, in the significance test it does not have a significant relationship, in the coefficient of determination it has a weak contribution (0.004) and has a positive effect. ROA on profit growth seen from the correlation coefficient has a weak relationship, in the significance test it has a significant relationship (1.839 > 1.671), in the contribution determination coefficient it is still very weak, in a simple regression it has a positive effect. Simultaneously NPM and ROA seen from ANOVA simultaneously have a significant effect on profit growth (0.025 <0.05).

PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Wika Enrich Lamba; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 14 No 3a (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to examine the effect of Profitability and Solvency on the Firm Value of the LQ 45 Index listed on the Indonesia Stock Exchange for the 2017-2019 period. This study uses quantitative methods obtained from the annual reports and financials of LQ 45 companies. The population in this study is LQ 45 companies indexed on the Indonesia Stock Exchange. The research sample consisted of 33 LQ 45 companies that survived during the 2017-2019 period. The results in this study indicate that profitability has a positive effect on firm value with sig. 0.000 < 0.05 and Solvency has a positive effect on Firm Value with sig. 0.014 < 0.05.

PENGARUH AUDIT TENURE DAN PREDIKSI KEBANGKRUTAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SUBSEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI TAHUN 2015-2020 Nevins Andrews Henryson; Remista Simbolon
Jurnal Ekonomis Vol 14 No 3a (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to assess and examine the effect of tenure audits anddestruction on going-concern audit opinions. This test uses a sample of companies inthe transportation and logistics sub-sector listed on the IDX and their financialstatements have been audited for the 2015-2020 period. The author uses purposivesampling and the number of samples in this study were 84 samplesfrom 14 companies.This study uses a quantitative descriptive method and in testing the hypothesis using alogistic test. Based on the results of the research that has been carried out, it is foundthat: The results of this study indicate that tenure and bankruptcy audits have nosimultaneous effect on going concern audit opinions. Partially, the audit tenure has nosignificant effect on the going-concern audit opinion. on the other hand, the destructionthat has a significant effect on going concern audit opinion.

PENGARUH PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP KINERJA PERUSAHAAN PADA SUBSEKTOR ASURANSI YANG TERDAFTAR DI BEI TAHUN 2017-2019 Windy Artika Sipayung; Marthinus Ismail
Jurnal Ekonomis Vol 14 No 3a (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The effect of determined taxes and Tax planning on company performance on insurance subsectors listed on the indonesia stock excange, 2017-2019. The research sample consisted of 16 companies and thus there were 48 samples. This study aims to determine whether the variable deferred tax and tax planning affect the company's performance in the insurance subsector. This study uses purposive sampling to determine the sample under study. Several methods of data analysis will be processed, with descriptive analysis, hypothesis testing, and regression analysis to provide conclusions. The data analysis method used is multiple linear regression. The results of this study indicate that deferred tax affects company performance while tax planning does not affect company performance

PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUASAN PELANGGAN (Studi Pada Pengguna Aplikasi Gojek Tahun 2021) Yolanda Frisia Sibarani; Joan Yuliana Hutapea
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 service quality and price on customer satisfaction for Gojek application users in 2021. The method of this study is a quantitative study, using questionnaire as the instruments. The sampling techniques is a non-probability sampling, the population in this study are the customers who uses Gojek application, with the number of samples 200. Which was taken on certain period of time. The analysis used is descriptive statistical analysis, correlation coefficient test, coefficient of determination test, F significant test, t significant test and multiple linear regression analysis. The results showed thatpartially there was a positive and significant effect between service quality on customer satisfaction, as well as price on customer satisfaction and simultaneously found a significant and positive effect between service quality and price on customersatisfaction.

Pengaruh Leverage dan Profitabilitas Terhadap Peringkat Obligasi Perusahaan Sektor Jasa Non Keuangan Terdaftar di BEI 2017-2020 Gyzhella Chresty Angel; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 3b (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine how leverage, how profitability, and how leverage and profitability against bond rating service sector (non-financial) companies in Indonesia Stock Exchange 2017–2020 period. The population in this study is bond rating service sector (non-financial) companies listed in Indonesia Stock Exchange 2017-2020 period totaling 326 companies. The sampling technique used was purposive sampling in order to collect 28 samples service sector (non-financial) companies for 3 years of research. Data collection methods used in this study is a nonparticipant observation and the data required in this study is observational data obtained from www.idx.co.id. Based on the simultaneous test by logistic regression analysis with the help of SPSS 22 for windows, the result of this study shows that leverage (DER) does not have a significant effect to bond rating, profitability (ROA) have a significant positive effect towards bond rating, then leverage and profitability also have a significant positive effect on bond rating in service sector (non-financial) companies listed on Indonesia Stock Exchange 2017-2020 period.

ANALISA PERHITUNGAN HARGA POKOK PRODUKSI DALAM PENENTUAN HARGA JUAL PADA PT. HEXING TECHNOLOGY Bintang Harapan; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 3b (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

PT. Hexing Technology is an Indonesia-based electronic metering and system company that was founded in 2009. The calculation of the cost of production and the determination of the company's selling price is very important in classifying costs. The purpose of this study was to determine the calculation of the cost of production at PT. Hexing technology which aims to obtain a clear picture of the method of calculating the cost of production and selling price used by the company. The results of this study are that there are differences in the calculation of the cost of production applied by the company using the mark up pricing method and the calculation carried out by the researcher on the cost of production using the job order costing method. This is because the calculation of the cost of goods manufactured by the company or using the mark-up method so far does not take into account all factory overhead costs that should be charged. then the results of this study by using job order costing get a bigger profit.

PENGARUH DEFERRED TAX EXPENSE DAN TAX TO BOOK RATIO TERHADAP KINERJA PERUSAHAAN MANUFAKTUR PADA SUB SEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020 Destri Syeba Stevani Sijabat; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 14 No 3b (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to see how deferred tax expense, the tax to book ratio,on company's performance. This research was conducted on manufacturingcompanies producing the Plastics and Packaging sub-sector industry listed on theIndonesia Stock Exchange (IDX) in 2017-2020 and using a purposive sampling sampleof 12 companies for 4 years of research, the number of sampling is 48 observationaldata. The population in this study is the annual financial statements of allmanufacturers of the Plastic and Packaging sub-sector listed on the Indonesia StockExchange (IDX) 2017-2020. The analytical method used in managing data analysis isdescriptive test, normality test, multicollinearity test, heteroscedasticity test,autocorrelation test, determination test, T test and F test. Based on the results ofsimultaneous testing, deferred tax expense fan tax to book ratio has a significant effecton company performance in manufacturing companies in the Plastic and PackagingSub-Sector industry listed on the Indonesia Stock Exchange in 2017-2020.

PENGARUH BOOK-TAX DIFFERENCE TERHADAP PERTUMBUHAN LABA (Studi Empiris Terhadap Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di BEI Pada Tahun 2017-2020) Jesica Gabriela Simanjuntak; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 3b (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study is conducted to research the effect of book-tax difference on profit growth in manufacturing companies. This research was aimed at the food and beverages company which was listed on the lndonesia Stock Exchange in 2017-2020. The data used for this study is reserve from annual financial statement and used descriptive with a quantitative approach as the research method. Based on the partial and stimultaneous test, results that book-tax difference that outlined by permanent difference and temporary difference have significant effect on profit growth.

PENGARUH LEVERAGE DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUBSEKTOR TAMBANG LOGAM DAN MINERAL LAINNYA YANG TERDAFTAR DI BEI PERIODE 2016-2020 Lamhot Beriman Simbolon; Remista Simbolon
Jurnal Ekonomis Vol 14 No 3b (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This research was conducted to find of leverage and audit committee in influencing earnings management. The population of this study is a subsector company of other metals and mineral mines listed on the Indonesian stock exchange in the period 2016 – 2020. Samples that fit the researcher’s criteria as many as 40 and data are downloaded from www.idx.co.id. The analysis methods performed are descriptive, coefficient correlation, coefficient determination, simple regression, classical assumption test, normality test, multi correlation, significance test, multiple regression with significance level of 0.05 or 5%. The result of this study showed that leverage (X1) had a significant negative influence on earnings management with value of 0.844 > 0.05, and the audit committee (X2) with a proportion of the number of audit committee members of 0.002 < 0.05 had a significant positive influence on earnings management and the number of meetings of 0.215 > 0.05 had a negative significant on earnings management (Y), and f has a significant influence with a value of 0.011 < 0.05 simultaneously.

Page 9 of 15 | Total Record : 147

7 8 9 10 11

Filter by Year

2018 2025

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 1c (2022): EKONOMIS : April 2022 Vol 15 No 1b (2022): EKONOMIS : April 2022 Vol 15 No 1a (2022): EKONOMIS : April 2022 Vol 14 No 3d (2021): EKONOMIS : November 2021 Vol 14 No 3a (2021): EKONOMIS : November 2021 Vol 14 No 3c (2021): EKONOMIS : November 2021 Vol 14 No 3b (2021): EKONOMIS : November 2021 Vol 14 No 2b (2021): EKONOMIS : Agustus 2021 Vol 14 No 2a (2021): EKONOMIS : Agustus 2021 Vol 14 No 2c (2021): EKONOMIS : Agustus 2021 Vol 14 No 1b (2021): EKONOMIS : April 2021 Vol 14 No 1a (2021): EKONOMIS : April 2021 Vol 14 No 1c (2021): EKONOMIS : April 2021 Vol 13 No 4a (2020): EKONOMIS : Desember 2020 Vol 13 No 4b (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

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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