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Handi Nuryaman
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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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Pengaruh Product Quality, Price, Brand Image, dan Repurchase Intention terhadap Customer Satisfaction Sebagai Variabel Intervening (Studi Kasus pada Produk Yongki Komaladi di Kota Solo) Peranginangin, Jasanta; Pratiwiningrum, Rita
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 2 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i2.1131

Abstract

This research aims to determine the influence of product quality, price, brand image, and repurchase intention on customer satisfaction with Yongki Komaladi products in Solo City. This research used a sample of 200 respondents via online and offline questionnaires. This research design used Structural Equation Modeling (SEM) and was processed using IBM SPSS 20 and AMOS version 22 software. The objects of this research were students at all universities in the city of Solo. The research results show that the brand image and customer satisfaction variables have a significant effect on repurchase intention, and the product quality and price variables do not have a significant effect on repurchase intention.
Analisis Dampak Pembebasan Lahan Tol Terhadap Ekonomi Masyarakat Terdampak Di Desa Alassumur Lor Qomariyah, Nurul Ulfa; Fitriyah; Rizki Febri Eka Pradani
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 3 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i3.1147

Abstract

The land acquisition for the toll road in Alassumur Lor Village has significant impacts on the affacted community’s economy. This study analyzes the effect of toll land acquisition on the economic aspects of the impacted community in Alassumur Lor Village. The focus is on both the positive and negative impacts of toll land acquistion on the local economy, the responsible parties for the land acquistion, and the appropriate compensation costs. Through qualitative methods such as observation, Interviews, and documentation, it was found that despite an increase in income and expenditures, there are also negative impacts such as the loss of productive land and limited alternative employment opportunities. Understanding thes consequences, this research provide valuable insights for improving infrastructure development policies in the future.
Pengaruh Dana Alokasi Umum (DAU) terhadap Pertumbuhan Ekonomi di Kota Lhokseumawe Maulena Maulena; Kheriah, Kheriah; Edi Abral
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i4.1189

Abstract

This study aims to analyze the impact of General Allocation Funds (DAU) on economic growth, measured by the Gross Regional Domestic Product (PDRB) in Lhokseumawe City. The method used is simple linear regression, with DAU as the independent variable and PDRB as the dependent variable. The analysis reveals a positive and significant effect between DAU and PDRB, with a p-value of 0.004. These findings provide important insights for fiscal policy and regional financial management, indicating that an increase in DAU contributes to an increase in PDRB. The implication of these results is that effective fund allocation can support regional economic growth through investment in various development sectors.
Persepsi Kemudahan, Kegunaan, Keamanan, dan Kerahasiaan terhadap Minat Wajib Pajak Orang Pribadi dalam Menggunakan E-Filing dengan Kesiapan Teknologi Informasi Sebagai Variabel Moderating pada KPP Pratama Serang Barat Gemilang, Sandra; Lestari, Dini Martinda; Afriani, Raden Irna
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 3 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i3.1195

Abstract

The purpose of this research is to analyze the effect of perceived ease of use, usefulness, security, and confidentiality on the interest of individual taxpayers in using E-Filing, with information technology readiness as a moderating variable. Many individual taxpayers still face challenges in using E-Filing, such as technology access, understanding of use, and lack of socialization and education about the benefits of E-Filing. This research uses an associative and descriptive quantitative method with 100 taxpayer respondents. Data analysis was carried out using the Structural Equation Modeling (SEM) method using SmartPLS 3.2.9 software. The results of hypothesis testing indicate that perceived ease of use and usefulness have a significant effect on taxpayers' interest in using E-Filing. However, perceptions of security and confidentiality do not have a significant effect. Moreover, perceptions of ease of use, usefulness, security, and confidentiality do not have a significant effect on information technology readiness. In conclusion, perceptions of ease of use and usefulness affect taxpayers' interest in using E-Filing, while security and confidentiality do not have an effect. Information technology readiness does not moderate the effect of perceptions of ease of use, usefulness, security, and confidentiality on taxpayers' interest in using E-Filing.
Pengaruh Kompensasi Finansial dan Pelatihan terhadap Kinerja Karyawan Bagian Produksi pada PT. Navitasys Technology Indonesia Serang – Banten Ratnasari, Intan; Lesmana, Ihwan Satria; Romli, Ombi
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 3 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i3.1196

Abstract

Every company like PT. Navitasys Technology Indonesia definitely has goals to achieve. To achieve this goal, PT. Navitasys Technology Indonesia is very dependent on its human resources, in this case employees. The importance of the employee's role in achieving company goals must be balanced with the abilities possessed by the employee, meaning that the employee must be able to carry out every job assigned to him correctly and produce products with perfect results, both in quantity and quality. In other words, every employee must provide good performance for the company. The purpose of this research is to determine the partial and simultaneous influence of financial compensation and training on the performance of Production Department employees at PT. Navitasys Technology Indonesia. The method used in this research is a survey method, using a quantitative correlational approach, namely looking at cause-and-effect relationships. The sample used was part of the population in this study, namely 61 employees using the Slovin formula. This research can be concluded, either partially or simultaneously, that financial compensation and training have a significant effect on the performance of Production Department employees at PT. Navitasys Technology Indonesia, with an influential contribution of 30.8%, while the remaining 69.2% was influenced by other variables not discussed in this research.
Pengaruh Rasio Profitabilitas terhadap Nilai Perusahaan (Studi pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Nurfitriani, Ika
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i4.1199

Abstract

This research aims to analyze the effect of profitability ratios on company value in LQ45 companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The profitability ratios used in this research include Return on Assets (ROA) and Return on Equity (ROE). Company value is measured using Price to Book Value (PBV). The research method used is quantitative research. Data was obtained from the LQ45 company's annual financial report published during that period. The research results show that profitability ratios have a significant influence on company value. In particular, ROA and ROE have a positive and significant influence. This research has the implication that company management needs to pay attention to profitability ratios as an important indicator in increasing company value. Apart from that, investors can use profitability ratios as a consideration in making investment decisions.
Analisis Rasio Likuiditas Untuk Menilai Kinerja Keuangan Pada Koperasi Simpan Pinjam Tunggal Karya Desa Semamung Kecamatan Moyo Hulu Kabupaten Sumbawa Putra, Yosrul Derita; Faturrahman, Fadli
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 3 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i3.397

Abstract

This study aims to find out how the Financial Performance of the Savings and Loans Cooperative in Semamung Village, Moyo Hulu District uses Liquidity Ratio Analysis. The method used in this study is a qualitative method with a descriptive approach. The data source for this study was primary data obtained from interviews, observation, and documentation techniques which were carried out directly with the Karya Savings and Loans Cooperative, Semamung Village, Moyo Hulu District, Sumbawa Regency. The results of this study are that the Financial Performance of the Karya Savings and Loan Cooperative, Semamung Village, Moyo Hulu District, Sumbawa Regency is said to be good when viewed from the Current Ratio and Quick Ratio, but the Cash Ratio is still said to be poor. In order to optimize research outcomes, previous research references are utilized to enhance understanding and ensure the smooth progression of the study in line with the intended objectives.
Pengaruh Efikasi Diri dan Literasi Finansial terhadap Keputusan Investasi Karyawan UMKM Dwi Maharani, Rina
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 3 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i3.1236

Abstract

The depreciation of money due to time makes the future value of money smaller than the present value of money, so that people are required to make the right choice to allocate their income. People are often unprepared to face economic inequality because they do not prepare reserve funds. The importance of investment as a long-term reserve fund is often overlooked. Several factors that influence a person's investment decisions are self-efficacy and financial literacy factors, which are then reinforced by behavioral finance theory. The purpose of this study was to determine how the variables of self-efficacy and financial literacy influence the variables of investment decisions. The method used is quantitative descriptive with primary data sources in the form of distributing questionnaires with a likert scale of 1-4. The population is UMKM employees and sampling using the cochran formula with random sampling techniques so that a minimum sample size of 97 samples is obtained. The data was then processed using IBM SPSS vs. 26 software. The results showed that the variables of Self-Efficacy (X1) and the variables of Financial Literacy (X2) had a simultaneous effect on the variable of Investment Decisions (Y).
The Analisis Kinerja Belanja Daerah dan Efektivitas Pajak Kabupaten Blitar Tahun 2019-2023 Ardaningrum, Nandita; Fifi Aleyda Yahya; Marsella Dwi Jayanti; Yesi Ditaviani; Isyfa Qurrata Aini; Ulfatu Rohmah; Mega Tunjung Hapsari
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 3 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i3.1271

Abstract

This research was conducted to assess the performance of regional spending and the effectiveness of taxes in Blitar Regency during 2019-2023. The raiso analysis used is the expenditure growth ratio, operating expenditure ratio, capital expenditure ratio and tax effectiveness ratio. The data collection method uses quantitative description. The research uses secondary data by looking for data from BPS sources and the Blitar Regency Ministry of Finance. The research discussion shows that the results of the Blitar Regency expenditure growth ratio analysis are not good, with the average expenditure growth being greater than income growth, namely 3.37% > 1.19%. Operating expenditure ratio with an average percentage of 56.42% with good performance criteria. The capital expenditure ratio obtained an average percentage of 16.08% with good expenditure performance criteria. Meanwhile, the tax effectiveness ratio obtained an average percentage of 118.62%, which means that tax performance is very effective.
Meningkatkan Akuntabilitas Keuangan Daerah Melalui Penerapan Standar Akuntansi Pemerintahan Yang Efektif Pashya niasty putri pasaribu; Hashifa Nuri; Muhammad Arsya; Mariana Mariana
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 4 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i4.1375

Abstract

This study aims to analyze the role of Leadership, Government Accounting Standards (SAP), and Public Participation in improving the accountability of regional financial management. The method used in this study is a literature review involving the collection and analysis of previous research related to the effective implementation of SAP and financial report transparency in the management of regional budgets. The results of the study indicate that leadership with integrity, the quality implementation of SAP, and active public participation play crucial roles in creating financial accountability at the regional level. Ethical leadership can promote accountability principles in financial management, while the effective implementation of SAP results in transparent and trustworthy financial reports. Furthermore, public participation in financial oversight increases government responsibility and strengthens the accountability system. Therefore, this study recommends reinforcing these three factors as strategic steps to achieve better and sustainable regional financial management.

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