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Contact Name
Mai Yuliza
Contact Email
maiyuliza@stie-yappas.ac.id
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maiyuliza@stie-yappas.ac.id
Editorial Address
https://itskhatulistiwa.ac.id/ojsapresiasiekonomi/index.php/apresiasiekonomi/about/editorialTeam
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Kab. pasaman barat,
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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
INVENTORY CONTROL OF RAW MATERIALS FOR GUSSET, FR (SOZAI) PRODUCTS USING THE ECONOMIC ORDER QUANTITY METHOD AT PT XYZ Paramita, Astriyani Sandya; Fauziyah, Yunda Shofa; Bangun, Pasti Immanuel
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.v13i2.951

Abstract

PT XYZ is a national company that produces metal-based automotive components, and one of the products is Gusset, FR (Sozai). The problem that repeatedly occurs in the company is the unstable purchase and use of raw materials for Gusset, FR (Sozai) products, even at certain times the purchase of raw materials exceeds the needs. Therefore, this study aims to determine the number of raw material orders, the total cost of raw material inventory, safety stock and reorder points, and inventory control of raw materials for Gusset, FR (Sozai) products at PT XYZ. The analysis method uses the Economic Order Quantity method. The results showed that the order quantity of JSH590R T 2.0 raw materials was 211,580 units and JSC590R T 1.4 raw materials was 208,600. The calculation of the total inventory cost of JSH590R T 2.0 raw materials and JSC590R T 1.4 raw materials is IDR 38,229,645 each. The safety stock calculation for JSH590R T 2.0 raw materials totaled 49,597 units and a reorder point value of 128,201 units. As for the JSC590R T 1.4 raw material, the safety stock calculation results in 41,054 units and a reorder point value of 115,543 units. Inventory control of JSH590R T 2.0 raw materials and JSC590R T 1.4 raw materials by applying the EOQ method when compared to the company's process results in 32% savings in inventory costs. Thus, the Economic Order Quantity method is said to be able to help the company control its inventory. Keywords: Raw Material Inventory, Gusset FR (Sozai), Economic Order Quantity
THE EFFECT OF EARNINGS MANAGEMENT, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE Sholekah, Masrurotus; Arisyahidin, Arisyahidin; Mutiara*, Nisa
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.v13i2.972

Abstract

The study analyzed companies listed in the LQ45 index (IDX) in the 2021-2023 period, and met the research criteria. A total of 84 samples with three periods of financial statements from 28 companies have been received. Using quantitative methods in research, and multiple regression analysis as an analysis tool. The conclusion of this study is that profit management does not affect tax avoidance. Leverage and Capital Intensity affect tax avoidance.
STRATEGY TO IMPROVE THE ROLE AND EXISTENCE OF INSURANCE SHARIAH AT PT. ALLIANZ LIFE INDONESIA INSURANCE MEDAN BRANCH Damayanti, Elvina Sari; Lubis, Fauzi Arif; Nurbaiti, Nurbaiti
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.v13i2.977

Abstract

This study aims to analyze how the strategy in increasing the role and existence of sharia insurance in PT Asuransi Allianz life Indonesia Medan branch. In this study using a descriptive qualitative approach. The approach used by the researcher is an empirical approach model. Primary data sources consist of informants such as employees of PT. Asuransi Allianz life Indonesia. Secondary data sources are taken from various book references, scientific journals, and written reports obtained from various references as a theoretical basis. Data were collected using observation, interview, and documentation techniques. By using SWOT analysis it can be concluded that PT Asuransi Allianz Life Indonesia has strengths (Strength) namely a wide marketing network (national and international), weaknesses (Weakness) namely that there are several leaders in terms of supervision of their agents are not optimal, also has opportunities (Opportunities) namely cooperation with sharia financial institutions, and has challenges (Threats) namely the entry of new competitors in the insurance industry. The results of this study indicate that the role of sharia insurance at this time is very much needed to prepare for future benefits, the role of insurance is also a form of worship of a Muslim to Allah SWT. Meanwhile, the way for sharia insurance to continue to exist is by educating the market through various communication media to explain the existence of sharia insurance, its advantages, benefits and cleanliness from public doubts. And for companies to develop products sustainably such as innovating sharia insurance products, improving human resources (HR), company service quality management, promotional strategies, cooperation with other institutions. Keywords :Sharia Insurance Strategy, The Role of Sharia Insurance, Allianz Life Indonesia Insurance
THE EFFECT OF WORK MOTIVATION, WORK DISCIPLINE, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE: CASE STUDY AT CV. ATH GROUP BALIKPAPAN Maulidiyah, Lailatul; Sidi, Agus Purnomo
Jurnal Apresiasi Ekonomi Vol 12, No 3 (2024)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v12i3.984

Abstract

Organizational success depends on employee performance, which is impacted by a number of variables such work environment, discipline, and motivation. This study looks into how these elements affect ATH GROUP Balikpapan employees' job performance. The study uses a quantitative methodology using Partial Least Squares (PLS) with Smart PLS 3 to assess the connections between the dependent variable, job performance, and the independent variables, work motivation, work discipline, and the work environment. One hundred employees were given a questionnaire to complete in order to gather data, and Structural Equation Modeling (SEM) was used in the study to determine how significant the associations were. The results indicate that all three factors significantly influence job performance, with p-values < 0.05 for each path coefficient. Work motivation demonstrated the strongest positive impact, followed by the work environment and work discipline. The findings emphasize the direct and indirect effects of these variables, highlighting their synergistic contributions to enhancing employee productivity. With a high R2 value of 0.836, the model is able to explain 83.6% of the variation in job performance. To sum up, encouraging motivation, implementing just disciplinary procedures, and creating a positive work atmosphere are all critical tactics for raising employee performance. These results offer insightful information to businesses looking to maximize employee productivity and succeed over the long haul.
ANALYSIS OF FACTORS THAT INFLUENCE TRUST ISSUE SOCIETY ON LIFE INSURANCE PRODUCTS Harahap, Salwa Hayati; Inayah, Nurul; Arif, Muhammad
Jurnal Apresiasi Ekonomi Vol 13, No 3 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i3.991

Abstract

This study aims to analyze the factors influencing public trust in life insurance products in Indonesia. Using a qualitative approach, this study explores various factors contributing to low public trust, including a lack of understanding of life insurance products, negative experiences in the claims process, and the attitudes of insurance agents who lack transparency and tend to force sales. Furthermore, cultural and religious factors also impact public perceptions of life insurance. The results indicate that to increase public trust, insurance companies need to increase education and outreach, improve the transparency of product information, and optimize services, especially in the claims process. With these steps, it is hoped that public trust in life insurance products will increase, encouraging broader participation and the development of a healthier insurance industry in Indonesia.
IMPROVING PURCHASE DECISIONS BY OPTIMIZING MARKETING MIX BY MEDIATION BY CONSUMER TRUST: A STUDY ON SUKABUMI RETAIL CONSUMERS Aziz, Muh Abdul; Alhidayatullah, Alhidayatullah; Amal, Muhammad Khairul
Jurnal Apresiasi Ekonomi Vol 13, No 3 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i3.775

Abstract

The development of retail businesses in Sukabumi City reflects increasingly intense competition, driven by consumers’ growing preferences for ease, convenience, and trust in the purchasing process. This competitive environment highlights the need for effective marketing strategies to both attract and retain customers. In this regard, the marketing mix and consumer trust serve as crucial factors influencing purchasing decisions. This study aims to examine the impact of the marketing mix (comprising product, price, place, and promotion) on purchase decisions, with trust acting as a mediating variable. Employing a quantitative approach, the study surveyed 100 active consumers using purposive sampling. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS software. The results revealed that product did not significantly affect trust (T = 0.023; P = 0.982) or purchase decisions (T = 0.824; P = 0.410). Price showed a significant influence on both trust (T = 1.985; P = 0.047) and purchase decisions (T = 4.526; P = 0.000). Place did not significantly impact trust (T = 0.399; P = 0.690) but did affect purchase decisions (T = 2.485; P = 0.013). Promotion had a significant effect on trust (T = 3.729; P = 0.000) but not on purchase decisions (T = 1.720; P = 0.086). Additionally, trust significantly influenced purchase decisions (T = 2.626; P = 0.009). These findings emphasize that appropriate strategies in pricing, placement, and promotion can foster consumer trust and positively influence purchasing behavior Keywords: Product; Price; Place; Promotion; Trust; Purchase Decision
THE IMPACT OF LEADERSHIP PATTERNS, INCENTIVE PROVISION, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT INSTITUT ASIA MALANG Santoso, Risa
Jurnal Apresiasi Ekonomi Vol 13, No 3 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i3.992

Abstract

This study investigates the influence of leadership patterns, incentive provisions, and the work environment on employee performance at Institut Asia Malang. A supportive work environment both socially and psychologically plays a vital role in fostering employee productivity. Moreover, effective leadership is instrumental in boosting motivation and loyalty among staff. A quantitative approach with descriptive and causal designs was adopted in this research, using random sampling to gather data from both academic and administrative employees. Multiple linear regression analysis was then employed to examine the relationships between these variables. The findings indicate that leadership patterns and the work environment have a significant effect on employee performance, with p-values of 0.045 and 0.035 respectively (p < 0.05). In contrast, incentive provision does not demonstrate a statistically significant impact (p = 0.541). Consequently, focusing on leadership development and creating an optimal work environment proves more effective in enhancing employee performance at Institut Asia Malang than relying on incentives alone.
ANALYSIS OF THE EFFECT OF RISK AWARENESS AND FINANCIAL LITERACY ON FIRE INSURANCE OF MSME OWNERS IN KUALUH LEIDONG DISTRICT, LABURA REGENCY Sagala, Putri Wulandini; Nasution, Yenni Samri Juliati; Soemitra, Andri
Jurnal Apresiasi Ekonomi Vol 13, No 3 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i3.996

Abstract

Based on the results of the study on the influence of Risk Awareness and Financial Literacy on the decision to take fire insurance on MSME owners in Kualuh Leidong District, it can be concluded that both independent variables have a significant effect on the dependent variable. The Risk Awareness variable (X₁) shows a positive and significant effect on the decision to take fire insurance, with a t-value of 9.121 and a significance of 0.000
THE EFFECT OF KNOWLEDGE SHARING, INNOVATIVE BEHAVIOR AND ENTREPRENEURIAL ORIENTATION ON THE PERFORMANCE OF CULINARY INDUSTRY Andriani, Chichi; Wardi, Yunia; Evanita, Susi
Jurnal Apresiasi Ekonomi Vol 13, No 3 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i3.900

Abstract

This study aims to analyze the effect of knowledge sharing, innovative behavior and entrepreneurial orientation on the performance of culinary industry SMEs in Padang city. The population in this study were all culinary industry SMEs in Padang city with a target sample of culinary SMEs with a total of 155 samples. Data analysis techniques using multiple linear regression analysis. From the results obtained that 1) knowledge sharing has a significant influence on the performance of SMEs culinary industry in Padang city, 2) innovative behavior has a significant influence on the performance of SMEs culinary industry in Padang city and 3) entrepreneurial orientation does not have a significant influence on the performance of SMEs culinary industry in Padang city.
ANALYSIS OF CONSUMER BEHAVIOR IN MAKING DECISIONS TO PURCHASE MPV CARS IN PEKANBARU CITY Rahman, Alif; Afwa, Awliya
Jurnal Apresiasi Ekonomi Vol 13, No 3 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i3.1002

Abstract

This study aims to analyze consumer behavior in decision-making when purchasing Multi Purpose Vehicles (MPVs) in Pekanbaru City. MPVs dominate Indonesia's automotive market due to their versatile features and comfort, especially for family use. A descriptive research approach was employed, using questionnaires distributed to 134 respondents who had purchased or used MPVs. The study examined demographic factors (age, gender, education, occupation, and income) as well as various dimensions of consumer behavior, including purchase motives, influences on decision-making, sources of information, timing of purchase, payment methods, and post-purchase satisfaction. The results show that the Toyota Avanza is the most dominant brand, chosen by consumers from various age groups and economic backgrounds. Key reasons for purchasing MPVs include spacious capacity, comfort, and advanced features. Family influence plays a major role in purchasing decisions. Most consumers purchase vehicles through authorized dealers and prefer cash or bank-financed payments. This research contributes to a better understanding of MPV consumer preferences and offers strategic insights for automotive producers and marketers. Keywords: consumer behavior, purchase decision, MPV, consumer preference, Pekanbaru.