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Ekalaya : Jurnal Ekonomi Akuntansi
Published by CV. Kalimasada Group
ISSN : -     EISSN : 29870763     DOI : 10.59966
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal EKALAYA merupakan jurnal peer-review. mengundang akademisi dan peneliti yang melakukan penelitian orisinal di bidang ekonomi dan akuntansi. EKONOMI Ekonomi Moneter, Keuangan, dan Perbankan Ekonomi internasional Ekonomi Publik Pertumbuhan ekonomi Perekonomian Daerah AKUNTANSI Akuntansi Keuangan dan Pasar Saham Akuntansi Manajemen dan Akuntansi Perilaku Audit sistem informasi akuntansi Perpajakan dan Akuntansi Sektor Publik Akuntansi Syariah Bisnis
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 110 Documents
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Implementasi Corporate Social Re Implementasi Corporate Social Responsibility PT. Angkasa Pura I Makassar Berbasis Pemberdayaan Ekonomi Masyarakat Setiyawati, Dewi; Semaun, Syahriyah; Muhammadun , Muzdalifah
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 2 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i2.93

Abstract

The purpose of this research is to examine the implementation of Corporate Social Responsibility of PT. Angkasa Pura I Makassar based on Community Economic Empowerment. This type of research uses qualitative methods. The results of this study will be described in a descriptive narrative form. The approach in this study is to use a phenomenological approach. The primary data from this study is data from interviews with informants in the study. Likewise other data related to research subjects, both the results of observations and the results of documentation. The results of this study were compiled using systematic data reduction, data display and drawing conclusions. The conclusion of the research shows that the implementation of CSR at PT. Angkasa Pura I Makassar departs from the planning stage, namely the stage of analyzing the needs of the surrounding community and finding relevant programs. Next is the implementation stage, namely the CSR implementation stage which is based on the initial plan. The last is the evaluation and reporting stage, in this stage it is evaluated and reported regarding the factual conditions in the field for future improvements. Corporate Social Responsibility System PT. Angkasa Pura I Makassar is based on the needs of the community around the company's environment with an easy submission system and can be reached by all groups of people.
Business Feasibility Study Analysis of Dyora Raincoat Bandar Batang Arafandy, Rayhandika; Abadi, Muhammad Taufiq
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 2 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i2.111

Abstract

This journal discusses the feasibility analysis of Dyora Raincoat business, a company engaged in the production and sale of raincoats. The purpose of this research is to determine the feasibility of Dyora Raincoat business in terms of finance, market, and management. The research methods used are SWOT analysis and investment feasibility analysis. The survey data indicated that approximately 85% of the respondents regularly use raincoats in their daily activities, indicating a large market for raincoat products in Batang District. The analysis also showed that Dyora Raincoat has great potential for development due to itssignificant market share, outstanding product advantages, and appropriate marketing strategies. However, there are several risks that need to be considered, such as intense competition, high production costs, and fluctuations in raw material prices. Therefore, the company needs to take appropriate measures to address these risks in order to strengthen the feasibility of Dyora Raincoat business in the future
Perkembangan Akuntansi Keuangan Serta Tantangan di Era Digital adin, Farhan Adin Saputra; OKta, Okta Adi Saputra; Adib, Adib Asyraf; Ratih Kusumastuti
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 2 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i2.114

Abstract

Writing this article aims to find out the development of Financial Accounting as well as challenges in the digital era. Along with the increasingly complex business environment, the demands of Financial Accounting for transparency and accountability are increasing. This encourages participation and what is the role of financial accounting and what are the challenges in this digital era as the reliability of a financial report. In this article, we review several objective literature reviews as a reference for the study. This article also discusses the history of financial accounting in the world and in Indonesia, and the challenge is the lack of understanding of technology by financial managers which affects the performance and effectiveness of their positions so that people who are competent in the field of accounting may be replaced by people who are competent in the field of technology and then day.
Analisis Hak-Hak Buruh Pabrik Dalam Syariat Islam Syahira, Nazwa; Azizah, Zhulfi Laily
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 2 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i2.120

Abstract

This research is entitled "Analysis of Factory Workers' Rights in Islamic Law". This study aims to find out what rights and obligations must be accepted by workers in Islamic law and whether workers' rights to factory companies are fulfilled according to Islamic law. This study uses a qualitative analysis method by understanding and formalizing the data systematically. The result of this research is how workers cover the basic rights of workers. This includes the right to fair and decent wages, reasonable working hours, safe and healthy working conditions, and the right to organize and strike as a form of protest. This abstract underscores the importance of understanding and analyzing labor matters in the context of labor law and economics. In this era of globalization and rapid technological change, it is important to keep updating and reviewing labor materials to suit the demands and changes in the world of work. Thus, further research in this area will make a significant contribution to strengthening the protection and well-being of workers in the future.
Analisis Perencanaan Laba yang Diharapkan Menggunakan Analisis CVP Rusadi, Lia Atthahira; Somad, Tiara Risonia; Ratih Kusumastuti
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 2 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i2.122

Abstract

Cost volume profit analysis (cost volume profit) is a tool in planning the profit expected by the company by connecting the links between costs, volumes, and profits of a company. While profit planning is to determine what actions the company's management will take during a certain period of time in relation to the profit target to be achieved by the company. The purpose of this research is to describe the results of the cost volume profit analysis in profit planning which is expected to use cost volume profit analysis. This research was conducted at PT. Unilever Indonesia Tbk. which have been listed on the IDX. The method used in this research is descriptive method. While the analysis used in this study is quantitative analysis in which there is a calculation of cost volume profit analysis and profit planning. This profit volume cost analysis will be analyzed using break even point analysis, margin of safety, operating leverage and profit target planning analysis. The data used comes from the 2019- 2021 profit and loss financial statements belonging to PT Unilever Indonesia Tbk. Companies that have many product variants such as PT Unilever Indonesia Tbk are suitable to use cost- volume profit analysis as the basis for planning corporate profits. The results of the study generally show that the company is able to exceed the expected profit target and exceed the break-even point, even though the value and ratio of the margin of safety decreased successively from 2019 to 2021.
Pengaruh Pendapatan terhadap Konsumsi Rumah Tangga Petani di Desa Galang Manggarai Barat any, sulfaidah; Vitra, Frumensia Avila; Sapinah, Sapinah
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 2 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i2.142

Abstract

Humans as individual and social beings have unlimited needs, both in quantity and type. To fulfill these various needs, individuals require income for consumption. This research aims to determine the influence of income on the consumption of farmers in Galang Village, Welak District, West Manggarai Regency. This study adopts a quantitative approach, emphasizing the analysis of numerical data. The population in this research is all farmers in Galang Village, Welak District, West Manggarai Regency, while the sampling technique uses purposive sampling with the criteria of farmers who own rice fields. The data analysis technique used is simple linear regression analysis. The research results show that the probability value is greater than alpha, namely 0.312 > 0.05, thus it can be concluded that income does not have a significant effect on the household consumption of farmers in Galang Village, Welak District, West Manggarai Regency. However, based on the regression equation, it indicates that an increase in income will result in an increase in consumption, although not significant.
Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return Saham Pada Perusahaan Subsektor Otomotif dan Komponen yang terdaftar di Bursa Efek Indonesia Ramadhani, Melda Aulia; Rinaldi, Muhammad; Sudirman, Sitti Rahma; Ramadhani, Muhammad Harits Zidni Khatib
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 2 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i2.148

Abstract

This research aims to empirically examine the effect of the Current Ratio (CR) and Debt to Equity Ratio (DER) on Stock Return. The sample in this study consisted of 11 automotive and component companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sampling technique used is purposive sampling. The data were analyzed using multiple linear regression analysis. The results of this study prove that CR has a positive effect on stock returns, but the debt-to-equity ratio does not affect stock returns. This research implies that companies in mak, ing decisions, can better consider CR. The study is also expected to contribute to assisting investors in investing their valuable assets into the stock market, especially in automotive and component companies. Further research can add more industries, samples, years, and variables for better results. This research aims to empirically examine the effect of the Current Ratio (CR) and Debt to Equity Ratio (DER) on Stock Return. The sample in this study consisted of 11 automotive and component companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sampling technique used is purposive sampling. The data were analyzed using multiple linear regression analysis. The results of this study prove that CR has a positive effect on stock returns, but the debt-to-equity ratio does not affect stock returns. This research implies that companies, in making decisions, can better consider CR. The study is also expected to contribute to assisting investors in investing their valuable assets into the stock market, especially in automotive and component companies. For better results, further research can add more industries, samples, years and variables.
Pengelolaan Zakat Produktif (Burjo) Baznas Kota Cirebon di Tengah-tengah Kemiskinan Nelayan Kerang Hijau Samadikun Ifah, Siti Latifah
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 2 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i2.169

Abstract

This study aims to examine the problem of poverty for Samadikun green mussel fishermen in an Islamic economic perspective, determine the implementation of productive zakat management in the Burjo program in the Samdik Community fishing community, and analyze the effectiveness of productive zakat management in the Burjo program in empowering Samdik Community green mussel fishermen. This study a qualitative research method with a phenomenological approach. The location of study is Samadikun alley X (Samdik Community) and the Cirebon city Baznas. The data meaning techniques used areobservation, in-depth interviews and documentation. The validity of the data is maintained through data, informant and time triangulation techniques are carried out until the are saturated. Furthermore, the data were analyzed using technical analysis by Miles and Huberman, through codification, reduction, elimination, and data display. The results of this study indicate that,based on an Islamic economic perspective, fishermen's poverty is caused by consumption and distribution activities in their economic system. Fishermen's consumption activities tend to deviate from the concept of consumption of dharuriyyah, tahsiniyatand hajjiyat needs. Meanwhile, structural poverty is caused by the existence of a capitalistic-style distribution system. This happens in the banking system that uses debt traps, in the distribution mechanism. This system is contrary to the concept of distribution in Islam which emphasizes the principles of freedom and justice. In such circumstances the Burjo program exists as a strategy in distributing assets to create economic justice. However, the implementation of the Burjo program on making cages was not matched by the creation of a distribution strategy by the fishing community. He is still trapped in the middleman-styledistribution system, so that Burjo's income only revolves around the seed capital. The remaining allocation of Burjo proceeds is directed at social service activities. Thus the Burjo program is less effective in efforts to increase and strengthen the economy to realize the welfare of fishermen.
Pengaruh Rasio Profitabilitas, Arus Kas, Nilai Tukar, Suku Bunga dan Inflasi Pada Financial Distress Pada Perusahan Manufaktur Agustinus Nicolas Saputra; Ratih Kusumastuti
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i1.193

Abstract

This study aims to determine the effect of profitability ratios, cash flows, exchange rates, interest rates, and inflation on financialdistress in manufacturing companies. The research method used in this study includes a statistical description test, classicassumption test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The results of this study can be concluded:1) Profit, cash flow, leverage, inflation and exchange rates simultaneously affect financial distress in manufacturing sectorcompanies; 2) profitability affects financial distress in manufacturing companies; 3) Cash flow affects financial distress inmanufacturing sector companies; 4) The exchange rate has an effect on financial distress in manufacturing sector companies; 5)Interest rates have no effect on financial distress in manufacturing sector companies; and 6) Inflation has no effect on financialdistress in manufacturing sector companies.
Efektivitas Penyaluran dana Wakaf dalam Upaya Pengembangan Usaha Mikro Sebelum dan Selama Pandemi COVID-19 Nurani, Zuhda Elfairuza; Vahlevi, Dewi Riza Lisvi
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 2 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i2.194

Abstract

Thesis entitled "The Effectiveness of Cash Waqf Fund Distribution through our Empowered Program in efforts to Develop Micro-Enterprises Before and During the Covid-19 Pandemic (Analytical Study at KSPPS BMT Permata Jawa Timur, Mojokerto)" is dotted with the framework of thinking that the effectiveness of cash waqf in institutions that manage waqf is an important benchmark in the welfare of the community. The purpose of the study was to determine the mechanisms, analyses in the effectiveness of cash waqf disbursements in the development of micro-enterprises before and during covid-19. This study uses a comparative qualitative descriptive approach by comparing between two variables. Using effectiveness benchmarks according to Campbel Theory. The results of the study obtained that through the mechanism of disbursement of cash waqf funds, namely the source of cash waqf funds, the identification of prospective members and the stages of disbursement of funds, referring to the benchmarks of effectiveness, understanding of risks and the realization of The Standard Operating Procedures (SOP) in KSPPS BMT Permata can be concluded that the effectiveness of the distribution of cash waqf programs we empowered before the pandemic can be said to be very effective and during the Covid-19 pandemic it is said to be less effective, but KSPPS BMT Permata has a strategy to be able to survive risks in the midst of a pandemic.

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