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Relasi : Jurnal Ekonomi
Published by Institut Teknologi dan Sains Mandala
ISSN : 02162431     EISSN : 25029525     DOI : https://doi.org/10.31967/relasi.v19i2
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Relasi : Jurnal Ekonomi is an interdisciplinary journal that seeks both theoretical and practical papers devoted to aspects of the subject matter indicated in the title. Topics will be drawn, but not limited to, the following areas: Business Management, Agribusiness Management, Management Information System, Accountancy, Economic Development, Islamic Economics, Other relevan themes
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 278 Documents
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Pengaruh Gaya Kepemimpinan Etis Dan Lingkungan Kerja Terhadap Kinerja Pegawai Di Kelurahan Baros Kecamatan Cimahi Tengah Hussen, Aldi Rifqi; Kartini, Entin; Mulawarman, Aditia
RELASI : JURNAL EKONOMI Vol 20 No 2 (2024)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v20i2.713

Abstract

Pada berbagai tipe organisasi, kinerja individu di dalamnya menjadi hal yang penting untuk diperhatikan. Penelitian ini dilakukan untuk melihat relevansi dari kepemimpinan etis dan lingkungan kerja sebagai dua faktor utama yang mempengaruhi kinerja pegawai di Kelurahan Baros, Cimahi Tengah, Jawa Barat. Dengan 53 pegawai kelurahan sebagai sampel, data diambil melalui survei dengan menyebarkan kuesioner secara online. Selanjutnya, data diolah menggunakan analisis regresi linear berganda dengan SPSS 25. Hasil analisis data menunjukkan jika di Kantor Kelurahan Baros, kinerja pegawai dipengaruhi oleh kepemimpinan etis dari Lurah dan lingkungan kerja yang baik. Kepemimpinan etis dan lingkungan kerja yang mendukung ini terbukti meningkatkan kinerja pegawai di kelurahan tersebut.
Pengaruh Ukuran Perusahaan Dan Kinerja Lingkungan Terhadap Nilai Perusahaan Dengan Pengungkapan CSR Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Tatik Amani; Vindy Abdatul ‘Asyiiroh; Vidiyastutik, Elok Dwi
RELASI : JURNAL EKONOMI Vol 20 No 2 (2024)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v20i2.726

Abstract

Dalam dunia perbankan masih dalam kondisi persaingan yang ketat sehingga membuat perusahaan harus efektif dan efisien untuk menjalankan usahanya. Adanya pengendalian internal diharapkan kegiatan operasional dalam perusahaan sesuai dengan tujuan perusahaan. Dari sisi keuangan perusahaan juga harus dipantau lagi agar tidak terjadi penyelewengan, kecurangan, pemborosan, dan pencurian. Tujuan dari penulisan artikel ini adalah untuk mengevaluasi pengendalian internal sistem informasi akuntansi penerimaan kas pada BTPN KCP Probolinggo. Jenis penilitian ini adalah kualitatif deskriptif. Metode pengumpulan data yang digunakan yaitu berupa wawancara, observasi, dan studi dokumen. Hasil penelitian ini adalah pengendalian internal sistem informasi akuntansi penerimaan kas pada BTPN KCP Probolinggo telah sesuai dengan lima komponen yang terdapat dalam sistem pengendalian internal penerimaan kas. Hal tersebut ditunjukkan dengan adanya pemisahaan tugas, tanggung jawab, dan batasan wewenang yang jelas disetiap unit kerja pada BTPN KCP Probolinggo serta terdapat pemeriksaan internal yang dilakukan 3 bulan sekali oleh auditor internal perusahaan.
Pengaruh Gender, Tingkat Pendidikan dan Pengetahuan Perpajakan Terhadap Wajib Pajak Orang Pribadi Maria Juvianti Mayorga; Suyanto, Suyanto
RELASI : JURNAL EKONOMI Vol 20 No 2 (2024)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v20i2.747

Abstract

This study aims to prove the influence of Gender, Education Level andKnowledge of Taxation on individual Taxpayer Compliance (Case Study ofindividual taxpayers in Yogyakarta. This research is a quantitative study. Thesample of this research is individual taxpayers registered at the KKP PratamaYogyakarta. The sample was selected by purposive sampling method with certaincriteria. The total sample is 257 respondents. Data analysis was carried out byvalidity and reliability tests, classical assumption tests and multiple linearregression analysis with SPSS 26.The results of this study indicate that Gender,Education Level and Tax Knowledge have a positive effect on individual taxpayercompliance.Keywords: Gender, Education Level, Tax Knowledge, Taxpayer Compliance
THE The Effect Of Brand Image On The Decision Process To Visit Tourist In Cicalengka Dreamland Pramudya, Aria Dimas; Safa’atul Barkah, Cecep
RELASI : JURNAL EKONOMI Vol 20 No 2 (2024)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v20i2.854

Abstract

Increased business potential in the tourism industry, especially in the provinces of West Java and Bandung Regency, so that many companies are competing to be the best in this increase. PT. Tahfidz Land Group with its product Cicalengka Dreamland is a tourist spot that introduces natural and Islamic nuances. This is done as a business strategy in increasing the tourism industry. This study aims to determine the effect of brand image on the decision process to visit tourists. This study uses a quantitative method with a descriptive verification approach. The sampling technique was carried out using probability sampling with simple random sampling. This study uses simple linear regression analysis, coefficient of determination and hypothesis testing to determine the effect. The population in this study are tourists who have visited Cicalengka Dreamland in 2022, totaling 100 respondents. The results of the study reveal that brand image has a positive influence on the visiting decision process. Thus, the better the brand image, the tourists will follow the visiting decision process pattern. Suggestions that can be given are increasing marketing through social media, providing reservations through online travel agents, and improving facilities such as providing shaded equipment rental because Cicalengka Dreamland is in a proving area.
Mekanisme GCG Terhadap Kinerja Keuangan dengan Kinerja Lingkungan sebagai Variabel Intervening Juliasari, Deni; Ana, Selvia Roos; Sochib
RELASI : JURNAL EKONOMI Vol 20 No 2 (2024)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v20i2.900

Abstract

This study integrates the variables that have been studied into a mediation analysis. The population used in this study are Manufacturing Companies Listed on the IDX and PROPER for the 2019-2021 period, totaling 69 companies. The selection or sampling method in this study used a purposive sampling technique, namely the selection or sampling technique with certain considerations and criteria in mind. So that the sample data in this study were 117. The analysis technique used was multivariate with Structural Equation Modeling Partial Least Sequare (SEM-PLS). The research results of the board of directors have an effect on financial performance but have no effect on environmental performance, the board of commissioners has an effect on environmental performance but has no effect on financial performance, an independent board of commissioners has an effect on environmental performance but has no effect on financial performance, the audit committee has no effect on financial performance and environmental performance, institutional ownership has no effect on financial performance and environmental performance, managerial ownership has no effect on financial performance on environmental performance. Environmental performance cannot be an intervening variable in the relationship between the proportions of the board of directors, board of commissioners, independent board of commissioners, audit committee, institutional ownership, and managerial ownership of financial performance.
Analisis Perbandingan Likuiditas Terhadap Profitabilitas Sri Nuringwahyu; Trianti, Khoiriyah; Sholikhah, Lutfiatus
RELASI : JURNAL EKONOMI Vol 20 No 2 (2024)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v20i2.905

Abstract

This study aims to examine the causal relationship between the liquidity ratio as measured using the cash ratio and loans deposit ratio to bank profitability as measured using Return On Assets (ROA). This test was carried out on two banks, namely conventional commercial banks and Islamic commercial banks in Indonesia. The population used in this study are all Conventional Commercial Banks and Islamic Commercial Banks listed on the Indonesia Stock Exchange. The data used is secondary data. Secondary data is obtained from the financial statements published by the bank during the observation period. The observation period used is 2019-2022. Data at Conventional Banks is not normally distributed, so a relationship analysis is carried out, the relationship between the Cash Ratio and the Loans-Deposit Ratio shows that it is in a moderate position. Relationship Cash Ratio to Return On Assets, shows in a low position Relationship of Loans Deposit Ratio to Return On Assets, shows in a low position at Islamic Banks with correlation results: Relationship Cash Ratio to LoansDeposit Ratio shows in a moderate position. Relationship Cash Ratio to Return On Assets, shows in a strong position. The relationship between Loans Deposit Ratio and Return On Assets is in a moderate position. In Islamic Banks, regression analysis can be carried out because the data is normally distributed, the results of the regression analysis are Cash Ratio which has a significant effect on ROA while LDR does not have a significant effect on ROA. Simultaneously Cash ratio and LDR have a significant effect on ROA. Keywords: Cash ratio, Loan deposit ratio, ROA, Conventional Commercial Banks, Islamic Commercial Banks, not normally distributed, correlation, regression
The Analisis Retail Service, Customer Experience, Switching Barriers, Kepuasan Konsumen Terhadap Loyalitas Konsumen UMKM Ritel Fatimah, Feti; Murtalining Tyas, Wenny; Sukma Hadi, Nadia
RELASI : JURNAL EKONOMI Vol 20 No 1 (2024)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v20i1.916

Abstract

Malls and modern retail stores established in Jember Regency are connected to each other even though they are close together, causing problems for SMEs engaged in the retail business. Therefore, it is necessary to explore how to make consumers loyal to retail SMEs by introducing retail services, changing barriers through customer experience and consumer satisfaction, so that retail SMEs can continue to exist and develop. The aim of this research is to determine the barriers to consumer loyalty through customer experiences with retail services and consumer satisfaction in retail MSMEs located in Jember Regency. The design of this research is confirmatory research and at the same time explanatory research. The research population is all buyers from MSME retail companies in Jember Regency. Standardization of Retail MSMEs that sell daily needs and the mini market concept. The research sample was taken using non-probability sampling technique using purposive sampling and random sampling. The sample size of this research is 225 respondents. The data analysis method used in this study is; descriptive statistical analysis and structural equation modeling (SEM) using SEM-PLS. The results of the research are: Retail services have no effect on consumer satisfaction, customer experience has an effect on consumer satisfaction. Barriers to change affect consumer satisfaction. Retail services influence consumer loyalty. Customer experience influences consumer loyalty. Switching barriers do not affect consumer loyalty. Consumer satisfaction influences consumer loyalty. Retail services have no effect on consumer loyalty through consumer satisfaction. Customer experience influences consumer loyalty through customer satisfaction. Switching barriers does not affect consumer loyalty through consumer satisfaction.
Pengaruh Workload dan Role Conflict Terhadap Employee Performance dengan Job Stress Sebagai Variabel Mediasi pada UMKM di Pamekasan Sajad, Ibnu Malik Assajad; Buyung Aulia Safrizal, Helmi
RELASI : JURNAL EKONOMI Vol 20 No 1 (2024)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v20i1.971

Abstract

Penelitian ini bertujuan untuk mengathui kinerja karyawan yang tentunya sangatlah penting dalam keberlangsungan suatu usaha. Kabupaten Pamekasan memiliki keberagaman UMKM yang mendukung perekonomian daerah yaitu sebesar kurang lebih 23.108 unit UMKM yang berjalan. Problem yang dihadapi oleh UMKM tidak selalu sama. Problem skala kecil dan besar termasuk stres kerja, beban kerja, dan konflik peran, yang dapat mempengaruhi kinerja karyawan. 100 pekerja di UMKM di Kabupaten Pamekasan adalah subjek penelitian ini. Studi ini menggunakan Model Structural Equation (SEM) dari program statistik PLS 3.0 untuk menganalisis data. Hasil penelitian menunjukkan bahwa Job stress berpengaruh secara positif dan signifikan terhadap employee performance; Role Conflict berpengaruh secara positif dan signifikan terhadap Employee Performance; Role Conflict berpengaruh secara positif dan signifikan terhadap Job Stress; dan Workload berpengaruh secara positif dan signifikan terhadap Job Stress. Kata Kunci : Workload, Role Conflict, Job Stress, Employee Performance
Dampak Kebijakan Hilirisasi Nikel terhadap Peningkatan Ekspor Komoditas Besi dan Baja Indonesia Ibnu Khaldun, Riady
RELASI : JURNAL EKONOMI Vol 20 No 1 (2024)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v20i1.973

Abstract

Penelitian ini bertujuan untuk menganalisis dampak kebijakan hilirisasi nikel terhadap peningkatan ekspor komoditas besi dan baja Indonesia. Hilirisasi nikel merupakan strategi pemerintah dalam meningkatkan nilai tambah industri pertambangan nikel melalui pengembangan industri hulu dan hilir. Fokus penelitian ini terutama pada pengaruh kebijakan hilirisasi nikel terhadap ekspor komoditas besi dan baja, yang menjadi sektor terkait secara langsung. Metode penelitian ini melibatkan analisis data sekunder berupa statistik ekspor, kebijakan hilirisasi nikel, dan kondisi pasar global. Pendekatan analisis dampak kebijakan digunakan untuk mengevaluasi perubahan signifikan dalam ekspor komoditas besi dan baja setelah penerapan kebijakan hilirisasi nikel. Hasil penelitian menunjukkan bahwa kebijakan hilirisasi nikel berkontribusi positif terhadap peningkatan ekspor komoditas besi dan baja Indonesia. Langkah-langkah hilirisasi, seperti pengembangan industri peleburan nikel dan produksi baja berkualitas tinggi, telah meningkatkan daya saing produk Indonesia di pasar global. Peningkatan nilai tambah dan kualitas produk juga berdampak positif pada harga jual dan permintaan global. Selain itu, kebijakan ini juga berperan dalam diversifikasi ekonomi dan pengurangan ketergantungan pada ekspor nikel mentah. Dengan adanya kebijakan hilirisasi nikel, Indonesia dapat lebih mandiri dalam memanfaatkan sumber daya alamnya dan mengoptimalkan potensi ekspor produk bernilai tambah. Adapun hasil dari pelaksanaan kebijakan tersebut adalah adanya peningkatan nilai ekspor besi dan baja Indonesia di pasar global sampai dengan Tahun 2022 yang juga sejalan dengan perkembangan nilai ekspor komoditas tersebut di Provinsi Sulawesi Tengah dari Tahun 2013 sampai dengan Tahun 2022 yang merupakan satu di antara beberapa provinsi di Indonesia yang memiliki lokasi tambang dan smelter pengolahan nikel.
Mungkinkah Stres Kerja Memediasi Beban Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada Hotel “T” Di Kota Probolinggo Hermanto, Hermanto; Mutinda Teguh Widayanto; Leliya Nanda Tiyas Sinta Devie
RELASI : JURNAL EKONOMI Vol 20 No 1 (2024)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v20i1.974

Abstract

The purpose of this study, which was done in the “T” Hotel in Probolinggo City, is to examine how job stress is a mediator between employees' workloads and the quality of their work. Workload, Work Environment, and Work Stress are exogenous (independent) factors in this descriptive quantitative study, whereas Employee Performance is an endogenous (bound) variable. The data in this study were collected using interviews, documentation, and questionnaires, with a population of 32 respondents using the census method. Information obtained from: 1. Source material; 2. Information Gathered From Other Sources. Path analysis testing approaches are used as part of a structural equation model (SEM) with the use of SmartPLS version 4 software. According to the findings, there is some positive but not statistically significant correlation between workload and performance, some positive but statistically significant correlation between workload and performance mediated by work stress, some positive but statistically significant correlation between workload and performance, and some positive but statistically significant correlation between workload and performance “

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