cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Abid Ramadhan
Contact Email
abidramadhan8@gmail.com
Phone
+6285242497920
Journal Mail Official
abid@journal.tangrasula.com
Editorial Address
Jl. Jendral Sudirman RT02/RW01, Kel. Takkalala, Kec. Wara Selatan, , Palopo, Sulawesi Selatan 91959
Location
Kota palopo,
Sulawesi selatan
INDONESIA
Jurnal Ekonomi Kreatif Indonesia
Published by PT. Tangrasula Tekno Kreatif
ISSN : -     EISSN : 29866049     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi Kreatif Indonesia is an open access journal published by PT. Tangrasula Tekno Kreatif. this journal is published four times a year (January, April, August and November). Jurnal Ekonomi Kreatif Indonesia publishes articles in the field of creative economy, but not limited to other fields such as: 1. E-commerce and Fintech 2. Economic Development 3. Tourism Development 4. Economic Digitization 5. Financial Institutions 6. Global Economy 7. Digital Business 8. Management 9. Accountancy 10. Cooperative 11. UMKM
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 13 Documents
 1   2 
Search results for , issue "Vol. 4 No. 2 (2026): April" : 13 Documents clear
GUDEG YU DJUM DALAM PERSPEKTIF EKONOMI KREATIF: KAJIAN SOCIOPRENEURSHIP DAN PEMBERDAYAAN TENAGA KERJA DAERAH INOVASI PENGEMASAN Azkiya, Aqilah Laila; Khoirun Nisa, Isna; Widiastuti, Anik
Jurnal Ekonomi Kreatif Indonesia Vol. 4 No. 2 (2026): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v4i2.174

Abstract

ABSTRAK Latar belakang penelitian ini adalah pentingnya ekonomi kreatif serta sociopreneurship dalam industri kuliner tradisional. Ekonomi kreatif dinilai penting dalam industri kuliner tradisional untuk dapat mengemas kuliner tradisional menjadi lebih modern, menarik dan mempunyai nilai jual tinggi,  sementara sociopreneurship juga penting untuk agar jalannya usaha tersebut tidak hanya bergerak dalam mencari uang tetapi juga memberdayakan masyarakat lokal dan melestarikan warisan kuliner.  Penelitian ini membahas mengenai inovasi pengemasan pada produk Gudeg Yu Djum, dan bagaimana Gudeg Yu Djum dapat mempertahankan industri kuliner tradisionalnya melalui ekonomi kreatif sekaligus dapat memberi dampak sosial bagi masyarakat sekitar. Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana Gudeg Yu Djum mengembangkan inovasi pengemasan dalam perspektif ekonomi kreatif serta menganalisis bagaimana sociopreneurship dapat diterapkan pada industri kuliner gudeg Yu Djum. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data yang digunakan meliputi wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa inovasi pengemasan berupa vakum dan kaleng yang dilakukan oleh Gudeg Yu Djum mampu meningkatkan nilai tambah produk serta memperluas pangsa pasar sebagai bentuk penerapan ekonomi kreatif. Selain itu, aspek sociopreneurship tercermin melalui pemberdayaan tenaga kerja lokal dan kontribusi terhadap peningkatan kesejahteraan masyarakat sekitar. ABSTRACT The background of this research is the importance of the creative economy and sociopreneurship in the traditional culinary industry. The creative economy is considered important in the traditional culinary industry to be able to package traditional culinary to be more modern, attractive and have high sales value, while sociopreneurship is also important to exist so that the business is not only engaged in making money but also empowering local communities and preserving culinary heritage. This study discusses packaging innovation in Gudeg Yu Djum products, and how Gudeg Yu Djum can maintain its traditional culinary industry through the creative economy while also being able to provide social impacts for the surrounding community. This study was conducted with the aim of determining how Gudeg Yu Djum develops packaging innovation from a creative economy perspective and analyzing how sociopreneurship can be applied to the Yu Djum gudeg culinary industry. This study uses a qualitative method with a case study approach. Data collection techniques used include interviews, observation and documentation. The results show that the packaging innovations in the form of vacuum and cans carried out by Gudeg Yu Djum are able to increase the added value of the product and expand market share as a form of implementing the creative economy. In addition, the sociopreneurship aspect is reflected through the empowerment of local workers and contributions to improving the welfare of the surrounding community.
Evaluasi Evaluasi Kepatuhan Proses Penganggaran Anggaran Pendapatan dan Belanja Kalurahan (APBKal) : Studi Kasus Pengelolaan Dana Desa di Kalurahan Tlogoadi Rinanti, Adellia Julian; Lestari, Alinda Haris Reni; Kuswari, Olivia Febi; Mukhlis, Mukhlis
Jurnal Ekonomi Kreatif Indonesia Vol. 4 No. 2 (2026): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v4i2.177

Abstract

ABSTRAK Penelitian ini dilatarbelakangi oleh pentingnya kesesuaian antara perencanaan dan pelaksanaan anggaran dana desa serta kecenderungan kepatuhan regulasi yang masih bersifat administratif dan belum mencerminkan kualitas pengelolaan secara subtantif. Hal ini terlihat dari terbatasnya transparansi digital, rendahnya kemandirian fiskal akibat minimnya PADes, dominasi belanja pada pemerintahan dan Pembangunan, serta adanya SiLPA. Tujuan penelitian ini adalah mengkaji proses penganggaran APBKal dan kesesuaiannya terhadap regulasi di Kalurahan Tlogoadi karena berkaitan dengan pengelolaan dana desa sebagai sumber pendanaan yang cukup besar. Kajian ini mengacu pada teori penganggaran sektor publik dan regulasi seperti Permendagri Nomor 20 Tahun 2018 serta Perbup Sleman Nomor 58 Tahun 2021. Metode yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan pengumpulan data melalui wawancara dan dokumentasi. Hasil menunjukkan bahwa proses penganggaran telah sesuai dengan regulasi dan bersifat partisipatif, dengan selisih perencanaan dan realisasi pendapatan yang sangat kecil (sekitar 0,01%). Namun terdapat kendala dalam implementasi seperti keterlambatan pencairan dana, perubahan kebijakan, dan belum optimalnya transparansi berbasis digital karena kurangnya SDM. Temuan ini mengindikasikan bahwa meski kesesuaian formal telah tercapai, efektivitas pelaksanaan anggaran perlu ditingkatkan melalui optimalisasi teknologi informasi, peningkatan kapasitas SDM, dan penguatan transparansi untuk mendukung akuntabilitas pengelolaan keuangan desa. ABSTRACT This research is motivated by the importance of alignment between village fund planning and implementation, as well as the tendency for regulatory compliance to remain administrative in nature and not yet reflect the substantive quality of financial management. This is indicated by limited digital transparency, low fiscal independence due to minimal Village Own-Source Revenue (PADes), the dominance of expenditures on government administration and development, and the presence of budget surpluses (SiLPA). The purpose of this study is to examine the budgeting process of the Village Revenue and Expenditure Budget (APBKal) and its compliance with regulations in Tlogoadi Village, considering that village funds represent a significant source of financing. This study refers to public sector budgeting theory and relevant regulations, such as the Minister of Home Affairs Regulation Number 20 of 2018 and the Regent Regulation of Sleman Number 58 of 2021. This research employs a descriptive qualitative method, with data collected through interviews and documentation. The results show that the budgeting process is in accordance with regulations and is participatory in nature, with a very small discrepancy between planned and realized revenues (approximately 0.01%). However, there are several implementation challenges, including delays in fund disbursement, policy changes, and suboptimal digital transparency due to limited human resources. These findings indicate that although formal compliance has been achieved, the effectiveness of budget implementation still needs to be improved through the optimization of information technology, enhancement of human resource capacity, and strengthening of transparency to support accountability in village financial management.
PENGARUH FREE CASH FLOW, SUSTAINABILITY INVESTMENT, DAN DIGITAL TRANSFORMATION TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN SEKTOR ENERGI DI BEI PERIODE 2022-2024 Shanty Armanda; Putikadea, Insyirah
Jurnal Ekonomi Kreatif Indonesia Vol. 4 No. 2 (2026): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v4i2.180

Abstract

ABSTRAK Penelitian ini dilatarbelakangi oleh pentingnya keseimbangan kebijakan dividen pada perusahaan sektor energi di tengah tuntutan pengelolaan free cash flow, investasi keberlanjutan, dan transformasi digital. Ketidakseimbangan dalam alokasi sumber daya berpotensi memengaruhi kepercayaan investor serta keberlanjutan perusahaan dalam jangka panjang. Penelitian ini bertujuan untuk menganalisis pengaruh free cash flow, sustainability investment, dan digital transformation terhadap kebijakan dividen. Penelitian menggunakan pendekatan kuantitatif dengan landasan Agency Theory, Signaling Theory, Stakeholder Theory, dan Resource-Based View (RBV). Sampel terdiri dari 31 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022–2024 dengan teknik purposive sampling. Data yang digunakan berupa data sekunder dari laporan tahunan dan laporan keberlanjutan, dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa hanya digital transformation yang berpengaruh positif dan signifikan terhadap kebijakan dividen, sedangkan free cash flow dan sustainability investment tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa transformasi digital dipersepsikan sebagai sinyal positif oleh pasar, sementara alokasi pada arus kas bebas dan investasi keberlanjutan lebih difokuskan pada kebutuhan internal. Implikasinya, perusahaan perlu menetapkan kebijakan dividen yang adaptif agar mampu menjaga kepercayaan investor tanpa mengabaikan keberlanjutan dan transformasi strategis. ABSTRACT This research is motivated by the importance of balanced dividend policy in energy sector companies amidst the demands of managing free cash flow, investment, and digital transformation. Overall, resource allocation has the potential to influence investor confidence and the company's long-term aspirations. This study aims to analyze the influence of free cash flow, investment sustainability, and digital transformation on dividend policy. The study used a quantitative approach based on Agency Theory, Signaling Theory, Stakeholder Theory, and the Resource-Based View (RBV). The sample consisted of 31 energy sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period, using a purposive sampling technique. Secondary data from annual reports and anxiety were analyzed using multiple linear regression. The results show that only digital transformation has a positive and significant effect on dividend policy, while free cash flow and investment sustainability have no significant effects. This finding indicates that digital transformation is perceived as a positive signal by the market, while allocation to free cash flow and investment is more focused on internal needs. Consequently, companies need to establish adaptive dividend policies to maintain investor confidence without neglecting strategic aspirations and transformation.
PENGARUH EARNING PER SHARE (EPS), PRICE TO BOOK VALUE (PBV) DAN SUKU BUNGA TERHADAP HARGA SAHAM DI BURSA EFEK INDONESIA (BEI) PADA SEKTOR KEUANGAN YANG TERDAFTAR DI INDEKS KOMPAS 100 PERIODE 2020-2024 Rohimah, Siti; Madyasari, Rina
Jurnal Ekonomi Kreatif Indonesia Vol. 4 No. 2 (2026): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v4i2.199

Abstract

ABSTRAK Nilai saham menjadi tolok ukur utama kinerja perusahaan yang diperhatikan investor, dipengaruhi oleh elemen fundamental dan makroekonomi seperti EPS, PBV, serta tingkat suku bunga. Penelitian ini bertujuan mengkaji dampak ketiga variabel tersebut terhadap harga saham pada emiten sektor keuangan yang tergabung dalam Indeks Kompas 100 di BEI untuk periode 2020–2024. Sampel dipilih lewat purposive sampling berdasarkan kriteria tertentu, sehingga menghasilkan 14 perusahaan keuangan dengan total 70 observasi data selama lima tahun. Metode yang digunakan bersifat kuantitatif berbasis data sekunder, dianalisis menggunakan regresi linier berganda dengan software SPSS. Temuan studi menunjukkan bahwa EPS, PBV, dan suku bunga secara simultan berpengaruh signifikan terhadap harga saham. Secara parsial, EPS dan PBV berpengaruh positif, sementara suku bunga berpengaruh negatif. ABSTRct Stock price serves as a key indicator of company performance that investors closely monitor, influenced by fundamental and macroeconomic factors such as EPS, PBV, and interest rates. This research aims to examine the impact of these three variables on stock prices for financial sector companies included in the Kompas 100 Index on the Indonesia Stock Exchange (BEI) during the 2020–2024 period. The sample was selected using purposive sampling based on specific criteria, yielding 14 companies with a total of 70 data observations over five years. The approach is quantitative, relying on secondary data analyzed through multiple linear regression with SPSS software. The study findings indicate that EPS, PBV, and interest rates simultaneously have a significant effect on stock prices; Partially, EPS and PBV have a positive effect, while interest rates have a negative effect.
PERAN SOCIOPRENEUR DALAM PEMBERDAYAAN MASYARAKAT DAN PENGUATAN EKONOMI LOKAL MELALUI USAHA INGKUNG DJAWA WAROENG NDESSO Widiastuti, Anik; Sholihah, Maratus; Aulia, Meiliani
Jurnal Ekonomi Kreatif Indonesia Vol. 4 No. 2 (2026): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v4i2.167

Abstract

ABSTRAK Indonesia merupakan negara yang kaya akan potensi ekonomi kreatif dan kearifan lokal yang menjadi penopang utama perekonomian di tengah era globalisasi. Salah satu bentuk nyata dari ekonomi ini adalah munculnya fenomena sociopreneur yang mengintegrasikan profit bisnis dengan pemberdayaan komunitas, seperti yang dilakukan usaha Ingkung Djawa Waroeng nDesso di Bantul. Tujuan dari penelitian ini untuk menganalisis peran sociopreneur dalam pemberdayaan masyarakat dan penguatan ekonomi lokal melalui studi kasus usaha Ingkung Djawa Waroeng nDesso di Kabupaten Bantul. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi partisipatif, dan dokumentasi. Hasil penelitian menunjukkan bahwa peran sociopreneur dalam pemberdayaan masyarakat diwujudkan melalui perekrutan tenaga kerja lokal, pemberian kesempatan kerja yang inklusif, serta peningkatan keterampilan sumber daya manusia di lingkungan sekitar. Selain itu, praktik sociopreneur juga berkontribusi dalam penguatan ekonomi lokal melalui penggunaan bahan baku dari peternak setempat, peningkatan pendapatan masyarakat, serta berkembangnya sentra usaha kuliner tradisional di Desa Guwosari. ABSTRACT Indonesia is a country rich in creative economic potential and local wisdom, which serve as the main pillars of the economy in the era of globalization. One tangible manifestation of this economy is the emergence of the sociopreneur phenomenon, which integrates business profits with community empowerment, as exemplified by the Ingkung Djawa Waroeng nDesso business in Bantul. The objective of this study is to analyze the role of social entrepreneurs in community empowerment and the strengthening of the local economy through a case study of the Ingkung Djawa Waroeng nDesso business in Bantul Regency. The research method employed is qualitative descriptive, utilizing data collection techniques such as in-depth interviews, participatory observation, and documentation. The results of the study indicate that the role of social entrepreneurs in community empowerment is realized through the recruitment of local labor, the provision of inclusive employment opportunities, and the enhancement of human resource skills in the surrounding community. Additionally, social entrepreneurship practices also contribute to the strengthening of the local economy through the use of raw materials from local farmers, increased community income, and the development of a traditional culinary business hub in Guwosari Village.
Sociopreneurship dalam Penguatan Ekonomi Kreatif Berkelanjutan: Studi pada Jogja Life Cycle Anindya, Talitha Tiara; Faradila, Zalfa Alya; Faadillah, Aura Rahmi; Widiastuti, Anik
Jurnal Ekonomi Kreatif Indonesia Vol. 4 No. 2 (2026): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v4i2.168

Abstract

ABSTRAK Penelitian ini dilatarbelakangi oleh meningkatnya permasalahan limbah plastik, khususnya tutup botol, yang belum dimanfaatkan secara optimal, padahal memiliki potensi besar dalam pengembangan ekonomi kreatif berkelanjutan. Tujuan penelitian ini adalah menganalisis peran sociopreneurship dalam penguatan ekonomi kreatif berkelanjutan melalui studi kasus Jogja Life Cycle (JLC) di Yogyakarta. Kajian pustaka mencakup teori sociopreneurship, ekonomi kreatif, dan ekonomi berkelanjutan yang didukung penelitian terdahulu. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi partisipatif, dan studi dokumentasi. Sumber data primer diperoleh dari wawancara pemilik JLC, sedangkan data sekunder berasal dari kajian literatur relevan. Teknik analisis data menggunakan model interaktif Miles & Huberman. Hasil penelitian menunjukkan bahwa JLC mampu mengolah limbah plastik HDPE dan LDPE menjadi produk kreatif bernilai ekonomi tinggi sekaligus memberdayakan masyarakat, terutama ibu- ibu bank sampah dan tenaga kerja muda. Temuan ini menunjukkan bahwa sociopreneurship mampu mengintegrasikan tujuan ekonomi, sosial, dan lingkungan secara seimbang. Secara teoritis, kajian ini memperkuat konsep ekonomi kreatif, ekonomi hijau, dan pembangunan berbasis komunitas yang menekankan nilai sosial serta keberlanjutan, bukan hanya keuntungan. Secara praktis, hasil penelitian ini menunjukkan bahwa sociopreneurship dapat diterapkan sebagai model usaha masyarakat yang produktif, inklusif, dan ramah lingkungan melalui dukungan pelatihan, pendampingan, akses modal, dan penguatan usaha lokal. ABSTRACT This study was motivated by the growing problem of plastic waste, particularly bottle caps, which have not been optimally utilized despite their significant potential for the development of a sustainable creative economy. The objective of this study is to analyze the role of sociopreneurship in strengthening a sustainable creative economy through a case study of Jogja Life Cycle (JLC) in Yogyakarta. The literature review covers theories of sociopreneurship, the creative economy, and sustainable economy, supported by prior research. This study employs a qualitative approach using the case study method. Data were collected through in-depth interviews, participatory observation, and document analysis. Primary data sources were obtained from interviews with the owner of JLC, while secondary data came from relevant literature reviews. The data analysis technique used the Miles & Huberman interactive model. The results of the study indicate that JLC is capable of processing HDPE and LDPE plastic waste into high-value creative products while empowering the community, particularly women in waste banks and young workers. Theoretically, this study reinforces the concepts of the creative economy, the green economy, and community-based development, which emphasize social value and sustainability rather than merely profit. In practice, the findings of this study indicate that sociopreneurship can be implemented as a productive, inclusive, and environmentally friendly community business model through support in the form of training, mentoring, access to capital, and the strengthening of local businesses.
TINJAUAN PENGANGGARAN APBKal DALAM KERANGKA REGULASI DAN GOOD GOVERNANCE DI KALURAHAN MAGUWOHARJO, KABUPATEN SLEMAN, DAERAH ISTIMEWA YOGYAKARTA Fitriaini, Shabilla; Sabila, Robith; Fitriani, Jwarita Intan; Mukhlis, Mukhlis
Jurnal Ekonomi Kreatif Indonesia Vol. 4 No. 2 (2026): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v4i2.178

Abstract

ABSTRAK Penelitian ini dilatarbelakangi oleh tingginya risiko penyimpangan dalam penganggaran desa serta pentingnya penerapan regulasi dan prinsip good governance dalam pengelolaan keuangan desa. Penelitian bertujuan untuk menganalisis kesesuaian praktik penganggaran APBKal di Kalurahan Maguwoharjo dengan peraturan yang berlaku. Kajian ini mengacu pada teori pengelolaan keuangan desa dan prinsip transparansi, akuntabilitas, serta partisipasi. Metode yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa proses penganggaran telah sesuai dengan tahapan regulasi, ditunjukkan oleh keterlibatan antara RPJMKal, RKPKal, dan APBKal serta ketetapan waktu penetapan anggaran. Selain itu, prinsip good governance telah diterapkan melalui partisipasi masyarakat, keterbukaan informasi, dan pertanggungjawaban keuangan. Temuan ini mengindikasi bahwa kesesuaian regulasi dan praktik berkontribusi terhadap tata kelola keuangan yang lebih baik. Namun, masih diperlukan peningkatan kualitas penyajian informasi dan penguatan partisipasi masyarakat. ABSTRACT This study is motivated by the high risk of irregularities in village budgeting and the importance of implementing regulations and good governance principles in village financial management. The research aims to analyze the conformity of APBKal budgeting practices in Maguwoharjo Village with applicable regulations. This study refers to theories of village financial management and principles of transparency, accountability, and participation. A descriptive qualitative method with a case study approach was applied using interviews, observations, and documentation. The results indicate that the budgeting process has complied with regulatory stages, as reflected in the integration of RPJMKal, RKPKal, and APBKal, as well as timely budget approval. In addition, good governance principles have been implemented through community participation, information transparency, and financial accountability. These findings suggest that regulatory compliance contributes to better financial governance. However, improvements are still needed in information presentation and community participation.
Analisis Implementasi Pengelolaan Dana Desa Berdasarkan Prinsip Good Governance Ria Kartika Putri; Aritaningsih, Devika; Anggraeni, Aurea Jessica; Irawan, Maheswara Viserto Ciradya; Mukhlis, Mukhlis
Jurnal Ekonomi Kreatif Indonesia Vol. 4 No. 2 (2026): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v4i2.200

Abstract

ABSTRAK Penelitian ini bertujuan menganalisis implementasi pengelolaan Dana Desa berdasarkan prinsip good governance di Kalurahan Purwobinangun, Kabupaten Sleman, Daerah Istimewa Yogyakarta, yang dilatarbelakangi oleh ketidaksesuaian antara perencanaan dan realisasi beberapa program Dana Desa dalam pengelolaan keuangan desa. Pengelolaan Dana Desa menuntut penerapan transparansi, akuntabilitas, partisipasi, dan responsivitas dalam tata kelola keuangan desa. Penelitian ini menggunakan pendekatan kualitatif deskriptif melalui wawancara dan dokumentasi dokumen perencanaan serta pelaporan keuangan desa. Analisis dilakukan dengan membandingkan kesesuaian antara regulasi (das sollen) dan praktik di lapangan (das sein). Hasil penelitian menunjukkan pengelolaan Dana Desa mencerminkan prinsip good governance. Namun, beberapa program seperti pembangunan infrastruktur desa, kegiatan pemberdayaan masyarakat, dan pembinaan kemasyarakatan masih menunjukkan ketidakseimbangan realisasi anggaran ABSTRACT This study aims to analyze the implementation of Village Fund management based on good governance principles in Kalurahan Purwobinangun, Sleman Regency, Special Region of Yogyakarta, which is motivated by the mismatch between the planning and realization of several Village Fund programs in village financial management. Village Fund management requires the implementation of transparency, accountability, participation, and responsiveness in village financial governance. This study uses a descriptive qualitative approach through interviews and documentation of village planning and financial reporting documents. The analysis is conducted by comparing the conformity between regulations (das sollen) and practices in the field (das sein). The results show that Village Fund management reflects the principles of good governance. However, several programs such as village infrastructure development, community empowerment activities, and community development programs still show an imbalance in budget realization
Pengaruh Current Ratio (CR), Quick Ratio (QR) dan Cash Ratio (CAR) terhadap Price to Book Value (PBV) pada Perusahaan yang Terdaftar Dalam Indeks LQ45 Periode 2020-2024 Nadia Angraeni; Madyasari, Rina
Jurnal Ekonomi Kreatif Indonesia Vol. 4 No. 2 (2026): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v4i2.203

Abstract

ABSTRAK Penelitian ini dilatarbelakangi oleh terjadinya fluktuasi nilai perusahaan yang dinilai melalui Price to Book Value (PBV) pada perusahaan indeks LQ45 periode 2020–2024 serta adanya kesenjangan antara teori likuiditas dan temuan empiris. Tujuan penelitian adalah menganalisis pengaruh Current Ratio (CR), Quick Ratio (QR), dan Cash Ratio (CAR) terhadap PBV dengan inflasi sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda dan Moderated Regression Analysis (MRA) berbantuan SPSS pada 14 perusahaan yang dipilih melalui purposive sampling. Hasil menunjukkan bahwa CR dan QR tidak berpengaruh signifikan terhadap PBV, sedangkan CAR berpengaruh negatif dan signifikan. Inflasi hanya mampu memoderasi hubungan antara CR dan PBV. Temuan ini mengindikasikan bahwa investor lebih memperhatikan efisiensi penggunaan kas dibandingkan tingkat likuiditas secara umum, serta peran inflasi dapat memperkuat pengaruh likuiditas tertentu dalam kondisi ekonomi tertentu. Dengan demikian, tidak semua rasio likuiditas berpengaruh langsung terhadap nilai perusahaan. Penelitian selanjutnya disarankan untuk memasukkan variabel-variabel tambahan yang lebih beragaram, seperti profitabilitias, ukuran perusahaan, maipun kebijakan dividen, agar model penelitian menjadi lebih komprehensif dan mampu menjelaskan fenomena secara lebih mendalam. ABSTRACT This research is motivated by fluctuations in company value as assessed by Price to Book Value (PBV) in LQ45 index companies for the 2020–2024 period, as well as the gap between liquidity theory and empirical findings. The objective of this research is to analyze the effect of Current Ratio (CR), Quick Ratio (QR), and Cash Ratio (CAR) on PBV, with inflation as a moderating variable. The research uses a quantitative approach with multiple linear regression analysis and Moderated Regression Analysis (MRA) assisted by SPSS on 14 companies selected through purposive sampling. The results show that CR and QR have no significant effect on PBV, while CAR has a negative and significant effect. Inflation only moderates the relationship between CR and PBV. These findings indicate that investors are more concerned with the efficiency of cash use than the general level of liquidity, and the role of inflation can strengthen the influence of certain liquidity in certain economic conditions. Thus, not all liquidity ratios have a direct effect on company value. Further research is recommended to include more diverse additional variables, such as profitability, company size, and dividend policy, so that the research model becomes more comprehensive and able to explain the phenomenon in more depth.
PENGARUH DIGITALISASI LAYANAN TRANSAKSI DAN GAYA HIDUP KONSUMTIF TERHADAP PERILAKU PENGELOLAAN KEUANGAN GENERASI Z DI DESA CIKUNIR KABUPATEN TASIKMALAYA Padilah, Ade Nurul; Madyasari, Rina
Jurnal Ekonomi Kreatif Indonesia Vol. 4 No. 2 (2026): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v4i2.204

Abstract

ABSTRAK Perkembangan teknologi digital yang pesat, disertai dengan gaya hidup konsumtif, menjadi tantangan tersendiri bagi Generasi Z dalam mengelola keuangan. Kemudahan dalam melakukan transaksi sering kali mendorong perilaku konsumtif. Penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi transaksi serta perilaku konsumtif terhadap pengelolaan keuangan. Metode yang digunakan adalah pendekatan kuantitatif dengan melibatkan 99 responden dari Generasi Z di Desa Cikunir, Kabupaten Tasikmalaya. Data dikumpulkan melalui kuesioner berbasis skala Likert dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS 25. Temuan ini menemukan bahwa pentingnya pengelolaan keuangan dan pengendalian perilaku konsumsi agar pemanfaatan teknologi digital dapat mendukung pengelolaan keuangan yang lebih efektif. ABSTRACT The progress of digital technology and consumer-oriented lifestyles presents difficulties for Generation Z in handling their finances, as the ease of online transactions often results in spur-of-the-moment decisions. This research intends to investigate how digital spending habits and consumer behaviors influence financial management practices. The methodological approach is quantitative, surveying 99 individuals from Generation Z in Cikunir Village, Tasikmalaya Regency, using a Likert scale questionnaire and conducting multiple linear regression analysis with SPSS 25. The study underscores the importance of financial education and spending management to ensure that digital technology contributes positively to effective financial management.

Page 1 of 2 | Total Record : 13

 1   2 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2026): April Vol. 4 No. 1 (2026): January Vol. 3 No. 4 (2025): November Vol. 3 No. 3 (2025): August Vol. 3 No. 2 (2025): April Vol. 3 No. 1 (2025): January Vol. 2 No. 4 (2024): November Vol. 2 No. 3 (2024): August Vol. 2 No. 2 (2024): April Vol. 2 No. 1 (2024): January Vol. 1 No. 4 (2023): November Vol. 1 No. 3 (2023): August Vol. 1 No. 2 (2023): April Vol. 1 No. 1 (2023): January More Issue