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INDONESIA
e-Jurnal Apresiasi Ekonomi
ISSN : 23373997     EISSN : 26139774     DOI : -
Core Subject : Economy, Science,
topics that will be published in this journal are: 1. Development theory and application of management science; 2. Study of entrepreneurship and entrepreneurship development; 3. Development and research on applying the theory of business science 4. Community economic development. But the other relevant topics with is available.
Articles 417 Documents
INFLUENCE OF COMPANY AGE, GOOD CORPORATE GOVERNANCE, PRACTICES AND FINANCIAL PERFORMANCE ON INTERNET FINANCIAL REPORTING (IFR) (Empirical Study on Company LQ45 Year 2017 - 2019) Rosa, Asri Mustika; Daito, Apollo
Jurnal Apresiasi Ekonomi Vol 13, No 2 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i2.929

Abstract

Financial reporting on the internet is voluntary. There are no specific regulations governing IFR disclosure, so there is a gap in IFR practices between companies. This causes differences in the quality of reporting submitted by companies on their websites. The primary objective of this study is to investigate how the age of a company, effective corporate governance practices, and financial performance impact the extent of Internet Financial Reporting (IFR) disclosure. The data for this study was gathered from www.idx.co.id and company websites. The target population consisted of companies listed in the LQ45 index during August 2019. The sampling method employed was purposive sampling, resulting in 28 out of 45 companies meeting the criteria for inclusion in the study sample.   Multiple regression analysis using SPSS 27 software was utilized to analyze the data. The findings of the study suggest that leverage plays a significant role in determining the level of Internet Financial Reporting (IFR) disclosure, while factors such as company age, Good Corporate Governance practices, and profitability do not seem to have an impact on the extent of IFR disclosure.
THE EFFECT OF STUDENT EXPERIENCE AND PERCEIVED VALUE ON STUDENT SATISFACTION AT XYZ COLLEGE MEDAN Sjukun, Sjukun; Goh, Thomas Sumarsan; Margery, Errie
Jurnal Apresiasi Ekonomi Vol 13, No 2 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i2.957

Abstract

This research was conducted at XYZ College Medan. The purpose of this research was to determine and analyze the effect of Student Experience and Perceived Value on Student Satisfaction. The population in this research was all students of XYZ College Medan and total sample was 85 people. The sampling technique used was purposive sampling. Data collection technique was conducted by distributing questionnaires and documentary studies. Data analysis was done using PLS-SEM (Partial Least Square - Structural Equation Modeling). The finding of this research showed that simultaneously, Student Experience and Perceived Value had a significant effect on Student Satisfaction at XYZ College Medan with a coefficient of determination of 0.609, which means that the the contribution of the Student Experience and Perceived Value variables together on Student Satisfaction was 60.9%, while 39.1% was influenced by variables outside of this reseach. Partially, Student Experience had a positive yet statistically insignificant impact on Student Satisfaction at XYZ Medan. Meanwhile, Perceived Value shows a positive and statistically significant effect on Student Satisfaction at XYZ College Medan.
THE INFLUENCE OF JOB RESOURCES, PUBLIC SERVICE MOTIVATION ON ORGANIZATIONAL ENGAGEMENT WITH WORK ENGAGEMENT AS A MEDIATOR Kuswantoro, Ari; Rachmawati, Riani
Jurnal Apresiasi Ekonomi Vol 13, No 2 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i2.885

Abstract

The objective of this research is to examine the impact of job resources and public service motivation on organizational engagement with work engagement as a mediator among tax education functional officers at the national tax authority. The research employed a quantitative approach using a survey method of 210 tax education functional officers, while the data were analyzed using SEM. The findings indicated that job resources and public service motivation had positive and significant effects on work engagement. Job resources had a positive and significant effect on organizational engagement, while public service motivation did not significantly influence organizational engagement. Work engagement proved to be a strong mediator in the relationship between job resources and public service motivation towards organizational engagement. The research model explained 49% of the variation in organizational engagement and 27% of the variation in work engagement. These findings provide implications for the national tax authority in developing effective management strategies for tax education functional officers by considering aspects of job resources and public service motivation to enhance work engagement and organizational engagement.
ANALYSIS OF THE EFFECT OF FINANCIAL RATIOS AND THE COVID-19 PANDEMIC ON FINANCIAL DISTRESS OF JOINT VENTURE LIFE INSURANCE COMPANIES IN INDONESIA Triarso, Husein; Muharam, Harjum
Jurnal Apresiasi Ekonomi Vol 13, No 2 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i2.898

Abstract

The study was conducted to analyze the effect of financial ratios and the Covid pandemic on the financial distress of joint venture life insurance companies in Indonesia during the period 2017 to 2021. The quantitative approach is a research method used through testing with logistic regression analysis in the SPSS 25 program. The data source comes from the annual audit report and has been submitted to the Financial Services Authority. The type of data used is secondary data based on the financial statements of joint venture life insurance companies.The study concluded that the ROA and Equity ratio indicators have a significant negative effect on financial distress. Furthermore, other financial ratios, namely Liquidity, RBC, RKI, Claim ratio and the Covid Pandemic, do not affect the financial distress of joint venture life insurance companies. This study provides suggestions for OJK to continue using Equity and add ROA to the Early Warning System (EWS) used so that it can provide comprehensive information regarding the health condition of insurance companies. Keywords: Financial Distress, Financial Ratios, Joint Venture Life Insurance
THE INFLUENCE OF TRAINING ON WORK PRODUCTIVITY THROUGH WORK ENGAGEMENT AND COMPETENCE OF OIL PALM FARMERS Yoq, Matias; Subiyanto, E. Didik; Hadi, Syamsul
Jurnal Apresiasi Ekonomi Vol 13, No 2 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i2.928

Abstract

This study aims to examine the effect of training on work productivity through work engagement and competence of oil palm farmers in Nehas Liah Bing Vilage, East Kutai Regency, involving 100 participants. The sample in this study consists of individuals working as oil palm farmers, supported by the Sumber Usaha Kel'an Blom Kejah Cooperative in Nehas Liah Bing Village. Data were collected through questionnaires using a Likert scale, which were then processed using Microsoft Excel 2019, SPSS version 26, and SmartPLS 3 software. The sampling technique used in this research was Non-Probability Sampling with Saturated Sampling. The research method applied is mediation (intervening). The results of this study show that the training variable does not have a significant positive effect on productivity; training has a significant positive effect on both engagement and competence; engagement has a significant positive effect on productivity; competence does not have a significant effect on productivity; engagement does not have a significant effect in mediating the relationship between training and productivity; and competence successfully mediates the relationship between training and productivity. The findings of this study are expected to help improve work productivity levels among oil palm farmers in Nehas Liah Bing Village, East Kutai Regency.
ANALYSIS OF INCREASING CREDIT ACCOUNTS, DPK AND BANKING FRAUD ON E-KYC PROVIDER BUSINESS GROWTH: OJK REGULATORY SANDBOX AS MODERATION Kamaluddin, Achmad Irfan; Chabachib, Mochammad
Jurnal Apresiasi Ekonomi Vol 13, No 2 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i2.832

Abstract

Following the issuance of OJK Regulation (POJK) Number 13 of 2018 concerning Digital Financial Innovation in the Financial Services Sector, Digital Financial Innovation (IKD) has continued to increase since 2018. To strengthen IKD, OJK issued SEOJK No. 21/SEOJK.02/2019 concerning Implementation of the Regulatory Sandbox for Digital Financial Innovation Organizers.This research aims to analyze the influence of the development of the banking industry, which is proxied through an increase in the number of credit accounts and third party funds (DPK), as well as an increase in fraud cases, on the business growth of E -KYC (electronic-know-your-customer) providers in the 2019-2023. Through a causality approach and multiple linear regression analysis, this study produces empirical findings about the factors that influence E-KYC business growth. Furthermore, this research also explores the role of the OJK regulatory sandbox as a moderating variable in this relationship.The research results found that the growth of credit accounts, the growth of Third Party Fund (DPK) accounts had a positive effect on the business growth of E-KYC providers and the regulatory sandbox as a moderating variable strengthened the positive effect.Keywords: Electronic Know Your Customer, Credit Accounts, Third-Party Funds, Banking Fraud, Regulatory Sandbox
ANALYSIS OF FINANCIAL RATIO (CAR, NPL, NIM, LDR) AND INDEPENDENT COMMISSIONERS ON PROFITABILITY IN BANKING ON THE INDONESIAN STOCK EXCHANGE Siagian, Togi Hendrik; Chabachib, Mochammad
Jurnal Apresiasi Ekonomi Vol 13, No 2 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i2.833

Abstract

This study aims to analyze the effect of Capital Adequate Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR) and Independent Commissioner on Return on Assets (ROA) in banks listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period.The research method used is a quantitative approach with testing using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The data source comes from annual reports that have been audited and submitted to the Financial Services Authority. The type of data used is secondary data based on bank financial statements.The results show that CAR and LDR have no significant effect on ROA, while NPL has a negative and significant effect on ROA, but NIM and Independent Commissioner have a positive and significant effect on ROA. This study suggests that adopting a better strategy in managing credit risk management through capital optimization, strengthening governance and can add other ratios as part of the tool to measure bank profitability performance. Keywords: Capital Adequate Ratio, Non Performing Loan, Net Interest Margin, Loan to Deposit Ratio and Independent Commissioner
EMPLOYEE WORK DICIPLINE AT PT. BRUNSIA SAMUDRA TULUNGAGUNG Luklukah, Binti; Arisyahidin, Arisyahidin; Askafi, Eka; Mulyaningtiyas, Ratna Dewi
Jurnal Apresiasi Ekonomi Vol 13, No 2 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i2.961

Abstract

Work discipline is the willingness and awareness of employees to obey and comply with the regulations and norms that apply within the company. The aim of this research is to analyze employee work discipline at PT. Brunsia Samudra Tuluanggung. The research method is qualitative. The location of the research was at PT. Brunsia Samudra is domiciled in Kalipakis Hamlet, RT. 001 RW. 002 Pucung Lor Village, Ngantru District, Tulungagung Regency, research time was January - February 2025, data collection in this study used primary data, namely interviews, documentation, observation and secondary data, namely data taken from PT. Brunsia Samudra. There were 7 informants in this study, namely commissioners, operators, administration and verifiers, administration, operator assistants, data analysis using qualitative analysis. The results of this research are the discipline aspect. This research states that the level of employee discipline in the attendance aspect is quite good, although there are obstacles because some employees are still in college, this can be overcome by arranging work schedules so that employee tasks can be completed efficiently. OK, then the employee's punctuality is quite good, although the problem is that some employees are quite far between where they live and the office. This can be overcome by coaching and giving rewards to disciplined employees.
THE INFLUENCE OF ORGANIZATIONAL CULTURE AND LEADERSHIP ON EMPLOYEE PRODUCTIVITY IN FREIGHT FORWARDING COMPANIES JAKARTA Nawiyah, Nawiyah; Endrawati, Titin
Jurnal Apresiasi Ekonomi Vol 13, No 2 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i2.927

Abstract

This study aims to explore employee productivity. Good employee productivity is increasing over time. Employee productivity is influenced by many factors, including organizational culture and leadership. Organizational culture and leadership play an important role in an organization. Organizational culture provides guidelines for employees because it will help develop a sense of belonging for employees, can be used to develop personal relationships with the organization. Good leadership and proper organizational culture development, the organization will be able to avoid complex problems, namely the working relationship between leaders and subordinates, so that work productivity can be achieved. This study uses the method of validity test analysis, reliability test, multiple linear regression and hypothesis testing with t-test and F-test. The population in the study were employees where APP Polytechnic students did industrial work practices at freight forwarder companies with 60 respondents. The results of this study are that organizational culture variables have a positive and significant effect on employee productivity, leadership variables have a positive and significant effect on employee productivity. Together, organizational culture variables and leadership variables also have a positive and significant effect. Keywords: organizational culture, leadership, employee productivit
EFFECT OF FINANCIAL LITERACY, RISK PERCEPTION, AND FINANCIAL ATTITUDE ON INVESTMENT DECISIONS OF MILLENNIAL GENERATION Desiyanti, Rika; Islamiati, Febi; Fitria, Reza; Moreno, Kiko; Sari, Julia Novita
Jurnal Apresiasi Ekonomi Vol 13, No 2 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i2.955

Abstract

This study aims to determine and analyze the influence of financial literacy, risk perception, and financial attitudes on the investment decisions of the millennial generation of Bung Hatta University students. The variables studied include financial literacy (X1), risk perception (X2), and financial attitudes (X3) as independent variables, and investment decisions (Y) as the dependent variable. The population in this study were Bung Hatta University students, class of 2021-2023. The sample taken was 204 respondents using the Proportionate Stratified Random Sampling method. The analysis technique used is Smart PLS 3. The results of this study indicate that financial literacy has a positive effect on investment decisions, risk perception has a positive effect on investment decisions, and financial attitudes have an effect on investment decisions.