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Trending: Jurnal Manajemen dan Ekonomi
Published by Universitas 45 Surabaya
ISSN : 2964531X     EISSN : 2962083X     DOI : 10.30640
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
kajian-kajian aktual seputar bidang manajemen dan bisnis dalam perspektif ekonomi konvensional maupun ekonomi syariah. Kajian-kajian tersebut diharapkan dapat memperkaya khasanah keilmuan di bidang manajemen dan bisnis sehingga dapat menjadi salah satu referensi bagi para akademisi, pemangku kepentingan dan masyarakat luas. Manajemen SDM Keuangan Akutansi Ekonomi Islam
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 297 Documents
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Pengaruh Opini Audit, Kualitas Auditor, dan Komite Audit terhadap Ketepatan Waktu Pelaporan Keuangan Widya Maharani Nur Wulan; Arif Hartono; Ika Farida Ulfah
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i2.2295

Abstract

This research aims to determine the influence of audit opinion, auditor quality, and audit committee on the timeliness of financial reporting. The population in this study was 75 mining sector companies for the 2018-2022 period which were listed on the Indonesia Stock Exchange (BEI). The data used in this research is secondary data sourced from company annual reports which are accessed via the official IDX website (www.idx.co.id) and the websites of each mining sector company. The independent variables used in this research consist of audit opinion, auditor quality, and audit committee, while the dependent variable is the timeliness of financial reporting. The number of samples used was 57 companies with a research period of 5 years. The sampling technique in this research used a purposive sampling technique. This type of research uses a quantitative approach. Research data processing uses SPSS version 27 with logistic regression analysis method. Based on the results of the analysis that has been carried out, the results show that the audit opinion and auditor quality variables have an effect on the timeliness of financial reporting, while the audit committee variable has no effect on the timeliness of financial reporting. Simultaneous testing shows that the variables audit opinion, auditor quality, and audit committee have an influence on the timeliness of financial reporting.
Pengaruh Penerimaan Pajak Daerah, Retribusi Daerah, dan Laba Badan Usaha Milik Daerah (BUMD) terhadap Pendapatan Asli Daerah (PAD) di Kabupaten/Kota Provinsi Jawa Timur Hesti Primaningtyas; Muhammad Alhada Fuadilah Habib
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i2.2301

Abstract

This research is motivated by the importance of Original Local Government Revenue in funding the implementation of regional government. High Original Local Government Revenue can be used to fund various development projects at the regional level such as infrastructure, education, health and so on. The focus of this research is to analyze the influence of regional tax revenues, regional levies and profits of Regional Owned Enterprises on Original Local Government Revenue in Regencies/Cities of East Java Province. This research uses a quantitative approach with an associative type of research. The population in this study is data on local original income, regional taxes, regional levies and BUMD profits for 2018-2022 with a population of 190. The data collection technique used is the documentation method using online observation via the website of the Directorate General of Fiscal Balance and the literature study method. The results of data acquisition were subjected to statistical tests using the help of Eviews version 12 software. The results of the research show that (1) Regional taxes, regional levies, and profits of Regional Owned Enterprises profits simultaneously have a significant effect on Original Regional Income in Regencies/Cities of East Java Province, (2) Regional taxes have a significant effect on Original Regional, (3) Regional levies do not have a significant effect on Original Regional Income, (4( Profits of Regional Owned Enterprises have a significant effect on Original Regional Income.
Pengaruh Lingkungan Kerja, Motivasi dan Kompensasi terhadap Kinerja Karyawan pada PT Putra Jaya Nanas Adelya Putri Ari Wibowo; Muhammad Alhada Fuadilah Habib
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i2.2310

Abstract

Good employee performance is certainly due to several factors that encourage this. Some factors that affect employee performance such as work environment, motivation, and compensation. The purpose of this study was to (1) test the significant effect of work environment, motivation, and compensation on employee performance at PT Putra Jaya Nanas, (2) test the significant effect of work environment on employee performance at PT Putra Jaya Nanas, (3) test the significant effect of motivation on employee performance at PT Putra Jaya Nanas, (4) test the significant effect of compensation on employee performance at PT Putra Jaya Nanas. This research uses a quantitative approach with an associative research type. The sampling technique used is saturated sample. The type of data used is primary data obtained from distributing questionnaires to respondents, namely employees. questionnaire data obtained is processed using SPSS Version 16 by conducting validity tests, reliability tests, multicollinearity tests, multiple linear regression tests, coefficient of determination (R2) tests, F tests, T tests, normality tests, heteroscedasticity tests, and autocorrelation tests. The results showed that, (1) Work Environment, Motivation, and Compensation simultaneously affect Employee Performance at PT Putra Jaya Nanas, (2) Work Environment has a positive and significant effect on Employee Performance at PT Putra Jaya Nanas, (3) Motivation has a positive and significant effect on Employee Performance at PT Putra Jaya Nanas, (4) Compensation has a negative and significant effect on Employee Performance at PT Putra Jaya Nanas.
Pengaruh Manfaat dan Resiko Terhadap Minat Penggunaan E-Wallet DANA di UINSU Syifa Alhusna; Yenni Samri Juliati Nasution; Nurwani Nurwani
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i2.2311

Abstract

This study aims to determine the effect of benefits and risks on interest in using E-Wallet DANA at UINSU partially and simultaneously. The type of research used is quantitative research with questionnaire data collection techniques and a population of 1125 students of the Sharia Accounting Study Program at the State Islamic University of North Sumatra with a sample used of 92 respondents with sampling techniques using purposive sampling. Data testing techniques used in this study include Descriptive Statistical Analysis, Validity Test and Reliability Test, Classical Assumption Test, Multiple Linear Regression Test, t test, F test, and Determination Coefficient Test. The results of this study indicate that First, the Benefits variable has a positive and significant effect on Interest with a t value (2.399) > t table (1.662). Second, Risk has a negative and significant effect on Interest with a calculated t value (- 1.029) < t table (1.662) and a significant value of 0.000 < 0.05. Third, the Benefits and Risk Variables affect the Interest in using e-wallets simultaneously (together), with Fcount> Ftable (11.199> 3.10) and a sig value of 0.000 <0.05.
Analisis Penerapan Target Costing dalam Upaya Mengoptimalkan Perolehan Laba pada UMKM Melvi’s Cake Salimah Salimah; Tuti Anggraini; Kusmilawaty Kusmilawaty
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i2.2313

Abstract

Target costing is a cost management planning strategy to reduce costs. This method is done by doing value engineering or eliminating inefficient costs. This study aims to analyze cost management and targeted profit improvement at UMKM Melvi`s Cake, so that it can help UMKM Melvi`s Cake businesses in planning to increase profits. This type of research is qualitative using descriptive analysis. The object of research is UMKM Melvi`s Cake. The data analysis technique used is by analyzing the production process, analyzing product prices with competitors and implementing the target costing method. The results of the study show that the Melvi`s Cake MSME business can increase profits by applying the target costing method. The application of target costing is carried out through a value engineering process consisting of the stages of purchasing eggs from one supplier and buying from another, purchasing a cheaper quantity of flour, and reducing packaging costs. Through this process, the company saved costs of Rp. 1,744,000 which previously amounted to Rp. 1,935,000. for the production of celebration cakes or Party Cake every day. With these savings, Melvi`s Cake MSME was able to optimize the desired sales profit by 31%, from previously only being able to get a sales profit of 29%.
Implementasi Manajemen Sumber Daya Manusia Pada Event Organizer Future Work House di Provinsi Jambi Aditya Darmawan; Sumarni Sumarni; Fitri Chairunnisa
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i2.2318

Abstract

The growth of the event organizer industry has grown rapidly in recent years. Future Work House is a business that offers services to organize and plan an event of both small and large scale. In practice, there are some unoptimal management functions such as employee recruitment, employee training and development, and human resource maintenance. This research aims to find out the implementation of human resources management that focuses on the recruitment, development and maintenance of employees at the event organizer Future Work House located in Jambi Province. The research carried out is a qualitative research conducted directly in the field through observations, interviews, and documentation. Furthermore, on the employee development of the company strives to continue to strive to develop employees with training but still not optimal. Because of the lack of specific training to develop new and old employees. So is the maintenance carried out by the company. The company strives to satisfy and make convenience to employees in order to increase employee loyalty. But there is still a shortage of methods used so that employees can feel good maintenance in the company.
Hubungan Kausalitas Antara Pertumbuhan Ekonomi, Indeks Pembangunan Manusia, Kemiskinan dan Pengangguran di Kabupaten Rokan Hulu Wanda Hamidah; Isnaini Harahap; Khairina Tambunan
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i2.2333

Abstract

This research aims to find out the causal relationship between Economic Growth, Human Development Index, Poverty and Unemployment in Rokan Hulu Regency. This research is a quantitative research that uses Granger causality analysis tools. This analysis tool was chosen because its character is suitable for processing this research data in reveals the relationship between the variables studied. The data used is secondary data obtained through the official website of the Central Statistics Agency (BPS) of Riau Province and BPS of Rokan Hulu Regency. The type of data used is a time series, namely 2013-2020. From the results obtained, it can be explained that there is no significant influence between economic growth (EG), human development index (HDI), poverty (POV) and unemployment (UNEM) in the long term as shown in the results of the cointegration test. However, in the short term, there are UNEM variables from the previous period that have a positive and significant effect on current UNEM. From the results of the Granger Causality Test, there is no bidirectional causality from the human development index to economic growth. There is a one-way causality from poverty to economic growth. This means that economic growth has no effect on poverty, on the contrary, poverty has an effect on economic growth. There is no two-way causality from unemployment to economic growth. There is a one-way causality from poverty to the human development index. This means that the human development index has no effect on poverty, on the contrary, poverty has an effect on the human development index. There is a one-way causality from the human development index to unemployment. This means that unemployment has no effect on the human development index, on the contrary, the human development index has an effect on unemployment. There is a two-way causality from unemployment to poverty. This is shown by the probability values, each of which is greater than 0.05 (5%), so there is no causality between variables.
Analisis Pengaruh Lingkungan Kerja terhadap Kinerja Pegawai dengan Gaya Kepemimpinan sebagai Variabel Moderasi pada Kantor BPPKAD Kabupaten Sampang Nasim Nasim; M. Isa Anshori
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i2.2357

Abstract

The objectives of this research are: (1) To analyze the importance of the influence of the work environment on the performance of BPPKAD Sampang Regency employees. (2) There is no significant influence of leadership style on employee performance at BPPKAD Sampang Regency. (3) Analysis of the significance of the influence of the work environment moderated by leadership style on the performance of BPPKAD Sampang Regency employees. The population used in this research was all BPPKAD Sampang Regency employees, totaling 96 people. The data collection technique uses a questionnaire that has passed validity and reliability tests. Test the regression conditions using classic hypothesis testing. The data analysis technique uses multiple regression analysis with an absolute difference test, and hypothesis testing is carried out using the t test. The results of this research show that: 1) The work environment has a significant influence on employee performance at BPPKAD Sampang Regency. Therefore, the following hypothesis is important: 2) Leadership style has a significant influence on employee performance at BPPKAD Sampang Regency. Therefore, the following hypothesis is important: 3) Management style cannot/has not been proven to reduce the impact of the work environment on the performance of BPPKAD Sampang Regency employees.
Menganalisis Neraca Pembayaran Sebagai Tolak Ukur Kemampuan Perekonomian Nasional dalam Menopang Transaksi - Transaksi Internasional Darren Nataleano Metusalak Taulo; Iluh Nadila Rahma; Muhammad Yasin
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i2.2364

Abstract

The Indonesian economy is currently experiencing significant growth, which can be measured through its balance of payments. The balance of payments is a systematic record of international economic transactions between the residents of a country and those of other countries over a specific period of time. The development of the balance of payments is closely related to the growth of the real, fiscal, and monetary sectors. The balance of payments can be considered an indicator of a country's economic condition because it allows a country to measure the size of the flow of funds from abroad, both incoming and outgoing. The balance of payments also serves as an important tool, as it records all economic transactions involving the exchange of goods, services, and financial assets between the residents of a country and those of other countries.
Pengaruh Promosi Penjualan dan Motivasi Belanja Hedonis terhadap Pembelian Impulsif pada Aplikasi Shopee Kartika Sukmawati
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i2.2368

Abstract

In the modern era, the development of technology, information and communication is progressing very rapidly. Almost all activities are influenced by internet use, especially in the economic and business fields. The level of internet users and high public interest in the convenience of online shopping make Indonesia a promising market share for e-commerce. Shopee is an e-commerce that can attract consumers so that they can carry out buying and selling transactions online. This research aims to determine the effect of sales promotions and hedonic shopping motivation on impulse purchases on the Shopee application. This research method uses primary data with a quantitative approach and the tests carried out are Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis Test, Hypothesis Test including T Test (Partial) and F Test (Simultaneous) and Coefficient of Determination Test ( R2). By distributing online questionnaires via Google Form, 100 respondents were collected and provided valid data for this research. In this research, the sampling method is nonprobability sampling with purposive sampling technique. The tool for testing in this research is SPSS V25. The results of this research show that the Sales Promotion and Hedonic Shopping Motivation variables, both partially and simultaneously, have a significant effect on Impulsive Buying on the Shopee Application.

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