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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 104 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA UMKM DI KECAMATAN SEMAMPIR KOTA SURABAYA Husnia Husnia; Lilik Mardiana
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.v4i2.252

Abstract

ABSTRAK Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada UMKM masih menjadi isu penting dalam pengelolaan keuangan usaha. SAK EMKM dirancang untuk memberikan kemudahan bagi UMKM dalam menyusun laporan keuangan yang sederhana dan sesuai dengan karakteristik kegiatan usaha. Namun, penerapan standar tersebut belum tentu dilakukan secara optimal oleh seluruh UMKM. Penelitian ini bertujuan menganalisis pengaruh tingkat pendidikan, pemahaman akuntansi, umur usaha, dan teknologi informasi terhadap penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada UMKM di Kecamatan Semampir, Kota Surabaya. Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Populasi penelitian berjumlah 338 UMKM, dengan sampel sebanyak 183 responden yang ditentukan menggunakan rumus Slovin dan teknik purposive sampling. Data primer dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa tingkat pendidikan, pemahaman akuntansi, umur usaha, dan teknologi informasi berpengaruh positif dan signifikan, baik secara parsial maupun simultan, terhadap penerapan SAK EMKM. Nilai Adjusted R Square sebesar 0,827 menunjukkan bahwa 82,7% variasi penerapan SAK EMKM dapat dijelaskan oleh keempat variabel tersebut. Temuan ini menunjukkan pentingnya peningkatan kapasitas pelaku UMKM melalui pelatihan, pendampingan, dan optimalisasi pemanfaatan teknologi informasi guna mendukung penerapan SAK EMKM secara optimal. ABSTRACT The implementation of the Financial Accounting Standards for Micro, Small, and Medium-Sized Entities (SAK EMKM) among MSMEs remains a critical issue in business financial management. SAK EMKM is designed to make it easier for MSMEs to prepare financial statements that are simple and tailored to the nature of their business activities. However, not all MSMEs are necessarily implementing these standards optimally. This study aims to examine the influence of education level, accounting understanding, business age, and information technology on the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among MSMEs in Semampir District, Surabaya City. A quantitative approach with a survey method was employed. The population consisted of 338 MSMEs, and 183 respondents were selected using the Slovin formula and purposive sampling technique. Primary data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The findings indicate that education level, accounting understanding, business age, and information technology have a positive and significant effect, both partially and simultaneously, on the implementation of SAK EMKM. The Adjusted R Square value of 0.827 indicates that 82.7% of the variation in SAK EMKM implementation is explained by these variables. The results highlight the importance of training, mentoring, and optimizing information technology utilization to improve the implementation of SAK EMKM among MSMEs
PENGARUH INFLASI, SUKU BUNGA, DAN NILAI TUKAR RUPIAH TERHADAP RETURN SAHAM PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 – 2024 Veny Laili Rahmahwati; Surenggono Surenggono
Jurnal Ekonomi Kreatif Indonesia Vol. 4 No. 3 (2026): August
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v4i3.253

Abstract

ABSTRAK Perubahan kondisi makroekonomi selama periode 2020–2024 memberikan tantangan bagi kinerja pasar modal, khususnya pada perusahaan perbankan. Periode tersebut mencakup kondisi pandemi, proses pemulihan ekonomi, serta perubahan arah kebijakan moneter yang menyebabkan dinamika inflasi, suku bunga, dan nilai tukar. Penelitian ini bertujuan menganalisis pengaruh inflasi, suku bunga, dan nilai tukar rupiah terhadap return saham perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian ini mengisi kesenjangan penelitian mengenai inkonsistensi pengaruh faktor makroekonomi terhadap return saham perbankan dengan menggunakan periode observasi yang mencakup fase pandemi, pemulihan ekonomi, dan normalisasi kebijakan moneter. Penelitian menggunakan pendekatan kuantitatif dengan desain kausal. Sampel ditentukan melalui purposive sampling dan diperoleh 31 perusahaan dengan total 155 observasi. Data sekunder bersumber dari laporan keuangan perusahaan, Bursa Efek Indonesia, Bank Indonesia, dan Badan Pusat Statistik, kemudian dianalisis menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa secara parsial inflasi dan nilai tukar rupiah berpengaruh negatif signifikan terhadap return saham, sedangkan suku bunga berpengaruh positif signifikan. Secara simultan, ketiga variabel berpengaruh signifikan terhadap return saham dengan Adjusted R Square sebesar 0,568. Hasil ini menunjukkan pentingnya indikator makroekonomi dalam pengambilan keputusan investasi dan strategi perusahaan perbankan. ABSTRAK Changes in macroeconomic conditions during the 2020–2024 period pose challenges for the performance of the capital market, particularly for banking companies. This period encompasses the pandemic, the economic recovery, and shifts in monetary policy that have led to fluctuations in inflation, interest rates, and exchange rates. This study analyzes the effect of inflation, interest rates, and the rupiah exchange rate on stock returns of banking companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. This study addresses a research gap regarding the inconsistent impact of macroeconomic factors on banking stock returns by using an observation period that spans the pandemic phase, economic recovery, and monetary policy normalization. This research employed a quantitative approach with a causal design. The sample was selected using purposive sampling, resulting in 31 companies with 155 observations. Secondary data were obtained from financial statements, the Indonesia Stock Exchange, Bank Indonesia, and Statistics Indonesia, and analyzed using multiple linear regression with SPSS. The results show that inflation and the rupiah exchange rate have a significant negative effect on stock returns, while interest rates have a significant positive effect. Simultaneously, all variables significantly affect stock returns, with an Adjusted R Square of 0.568. These findings emphasize the importance of macroeconomic indicators in investment decisions and banking sector strategies.
Pengaruh Electronic Word Of Mouth Dan Fear Of Missing Out (FOMO) Terhadap Impulse Buying Pada Pengguna Shopee Di Kota Depok Destia Nur Safitri; Wangsit Supeno
Jurnal Ekonomi Kreatif Indonesia Vol. 4 No. 3 (2026): August
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v4i3.262

Abstract

ABSTRAK Perkembangan e-commerce telah mengubah perilaku masyarakat dalam berbelanja. Keberadaan Electronic Word of Mouth berupa tanggapan, komentar, serta penilaian dari pengguna lain, serta Fear of Missing Out dapat mendorong terjadinya Impulse Buying. Penelitian ini disusun dengan tujuan guna menganalisis pengaruh Electronic Word of Mouth dan Fear of Missing Out terhadap Impulse Buying pada Pengguna Shopee di Kota Depok. Penelitian ini menerapkan metode kuantitatif yang didukung oleh pendekatan asosiatif berdasarkan data yang dikumpulkan dengan menyebarkan kuesioner ke 100 pengguna Shopee di Kota Depok sebagai responden. Prosedur analisis data yang diterapkan adalah uji t, uji F, dan uji koefisien determinasi. Hasil penelitian mengungkapkan bahwa Electronic Word of Mouth berpengaruh positif serta signifikan terhadap Impulse Buying. Hal ini mengindikasikan bahwa secara parsial Electronic Word of Mouth dapat meningkatkan Impulse Buying melalui ulasan dan informasi produk. Sedangkan Fear of Missing Out  juga mempunyai pengaruh yang positif dan signifikan terhadap Impulse Buying, sehingga meningkatkan kecenderungan pembelian impulsif. Kedua variabel independen yaitu Electronic Word of Mouth dan Fear of Missing Out, secara simultan berpengaruh signifikan terhadap Impulse Buying pada pengguna Shopee di Kota Depok. Temuan penelitian ini memiliki manfaat praktis bagi Shopee dan pelaku usaha yang berjualan di platform Shopee untuk meningkatkan kualitas informasi produk, ulasan pelanggan, dan strategi promosi guna mendorong Impulse Buying. ABSTRACT The growth of e-commerce has changed people’s shopping behavior. Electronic Word of Mouth in the form of feedback, comments, and ratings from other users along with the Fear of Missing Out, can drive impulse buying. This study was designed to analyze the influence of Electronic Word of Mouth and Fear of Missing Out on impulse buying among Shopee users in Depok. This study employed a quantitative method supported by an associative approach based on data collected by distributing a questionnaire to 100 Shopee users in Depok as respondents. The data analysis procedures applied were the t-test, F-test, and coefficient of determination test. The results reveal that Electronic Word of Mouth has a positive and significant effect on impulse buying. This indicates that, in part, Electronic Word of Mouth can increase impulse buying through product reviews and information. Meanwhile, Fear of Missing Out also has a positive and significant effect on impulse buying, thereby increasing the tendency toward impulsive purchases. Both independent variables Electronic Word of Mouth and Fear of Missing Out simultaneously have a significant effect on impulse buying among Shopee users in Depok. The findings of this study have practical implications for Shopee and businesses selling on the Shopee platform to improve the quality of product information, customer reviews, and promotional strategies in order to encourage impulse buying. 
PENGARUH PRAKTIK MANAJEMEN SDM DAN LINGKUNGAN KERJA TEHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI PADA KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH BTM MULIA M. Aminur Rokhman; Noer Rafikah Zulyanti; Abdul Majid
Jurnal Ekonomi Kreatif Indonesia Vol. 4 No. 3 (2026): August
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v4i3.263

Abstract

ABSTRAK Di Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BTM "Mulia", fluktuasi kinerja karyawan masih diamati dan dianggap dipengaruhi oleh praktik Manajemen Sumber Daya Manusia (SDM), lingkungan kerja, dan kepuasan kerja. Penelitian ini bertujuan untuk menganalisis pengaruh praktik Human Resource Management (HRM) dan lingkungan kerja terhadap kinerja karyawan, dengan kepuasan kerja berfungsi sebagai variabel mediasi di KSPPS BTM "Mulia". Penelitian ini menggunakan pendekatan kuantitatif menggunakan desain penelitian kausal (asosiatif). Jumlah penduduk terdiri dari 38 karyawan KSPPS BTM "Mulia". Teknik pengambilan sampel yang digunakan adalah non-probability sampling dengan metode sampling jenuh (total sampling), di mana seluruh anggota populasi dipilih sebagai responden penelitian. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan metode Structural Equation Modeling–Partial Least Squares (SEM-PLS). Temuan tersebut mengungkapkan bahwa praktik Human Resource Management (HRM) memiliki efek positif dan signifikan terhadap kepuasan kerja karyawan. Sebaliknya, lingkungan kerja tidak berpengaruh signifikan terhadap kepuasan kerja. Praktik HRM juga tidak memiliki efek langsung yang signifikan terhadap kinerja karyawan, sedangkan lingkungan kerja memiliki efek positif dan signifikan terhadap kinerja karyawan. Selain itu, kepuasan kerja tidak berpengaruh signifikan terhadap kinerja karyawan. Analisis mediasi menunjukkan bahwa kepuasan kerja tidak dapat memediasi hubungan antara praktik HRM dan kinerja karyawan, serta antara lingkungan kerja dan kinerja karyawan. Hasil penelitian menunjukkan bahwa peningkatan kinerja karyawan di KSPPS BTM "Mulia" lebih dipengaruhi oleh menciptakan lingkungan kerja yang nyaman, aman, dan kondusif daripada dengan meningkatkan kepuasan kerja. Oleh karena itu, organisasi diharapkan dapat terus meningkatkan kualitas lingkungan kerja dan mengoptimalkan penerapan praktik Manajemen Sumber Daya Manusia untuk mendukung peningkatan kinerja karyawan yang berkelanjutan.   ABSTRACT At Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BTM "Mulia", fluctuations in employee performance are still observed and are presumed to be influenced by Human Resource Management (HRM) practices, the work environment, and job satisfaction. This study aims to analyze the effect of Human Resource Management (HRM) practices and the work environment on employee performance, with job satisfaction serving as a mediating variable at KSPPS BTM "Mulia". This research employed a quantitative approach using a causal (associative) research design. The population consisted of all 38 employees of KSPPS BTM "Mulia". The sampling technique used was non-probability sampling with a saturated sampling (total sampling) method, in which all members of the population were selected as research respondents. Data were collected through questionnaires and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The findings reveal that Human Resource Management (HRM) practices have a positive and significant effect on employees' job satisfaction. In contrast, the work environment does not significantly affect job satisfaction. HRM practices also do not have a significant direct effect on employee performance, whereas the work environment has a positive and significant effect on employee performance. Furthermore, job satisfaction does not significantly affect employee performance. The mediation analysis indicates that job satisfaction is unable to mediate the relationship between HRM practices and employee performance, as well as between the work environment and employee performance. The results indicate that improving employee performance at KSPPS BTM "Mulia" is influenced more by creating a comfortable, safe, and conducive work environment than by increasing job satisfaction. Therefore, the organization is expected to continuously improve the quality of the work environment and optimize the implementation of Human Resource Management practices to support sustainable employee performance improvement.

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