cover
Contact Name
Andri Putra Kesmawan
Contact Email
andriputrakesmawan@gmail.com
Phone
+6281990251989
Journal Mail Official
journal@idpublishing.org
Editorial Address
Jl. Sidorejo Gg. Sadewa No.D3, Sonopakis Kidul, Ngestiharjo, Kapanewon Kasihan, Kabupaten Bantul, Daerah Istimewa Yogyakarta 55184
Location
Kab. bantul,
Daerah istimewa yogyakarta
INDONESIA
Journal of Economics, Assets, and Evaluation
ISSN : -     EISSN : 30266602     DOI : https://doi.org/10.47134/jeae
Core Subject : Economy, Science,
Journal of Economics, Assets, and Evaluation (3026-6602) publishes original research that advances the frontiers of knowledge in economics, finance, and asset management. The journals scope includes a wide range of topics, such as: Economic theory and policy Financial theory and markets Asset pricing and valuation Portfolio management Risk management Performance evaluation The journal welcomes submissions from a wide range of disciplines, including economics, finance, accounting, and business administration. The journal is committed to publishing high-quality research that is relevant to academics, practitioners, and policymakers.
Articles 46 Documents
Effective Payroll Procedures Enhanced by Electronic Attendance Recording in Indonesia (Prosedur Penggajian yang Efektif Ditingkatkan dengan Pencatatan Kehadiran Elektronik di Indonesia) Abidin, Fityan Izza Noor; Sari, Reni Ratna
Journal of Economics, Assets, and Evaluation Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v1i4.261

Abstract

This research investigates the effectiveness of accounting information systems in the payroll cycle of a company. Utilizing purposive sampling for interviews, the study evaluates the organizational structure's separation of responsibilities and payroll procedures, including staffing, attendance recording, payroll creation, and financial functions. Findings reveal that these practices are effectively implemented, aligning with theoretical expectations. However, an evaluation suggests that incorporating electronic attendance recording, such as fingerprint systems, could further enhance accuracy and reduce errors in attendance and overtime tracking.
Influence of Financial Ratios on Return on Equity: Telecommunication Companies in Indonesia (Pengaruh Rasio Keuangan terhadap Return on Equity: Perusahaan Telekomunikasi di Indonesia) Natwah, Elly Fazaitun; Nurasik, Nurasik
Journal of Economics, Assets, and Evaluation Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v2i3.262

Abstract

Penelitian kuantitatif ini menginvestigasi dampak dari Total Asset Turnover (TATO) dan Debt to Equity Ratio (DER) terhadap Return on Equity (ROE) pada perusahaan telekomunikasi di Indonesia yang terdaftar di BEI. Dengan kemajuan teknologi komunikasi yang pesat, perilaku konsumen dalam memilih telepon seluler telah bergeser, sehingga meningkatkan persaingan di antara perusahaan telekomunikasi untuk meningkatkan kinerja. Penelitian ini menggunakan data sekunder dari laporan keuangan tujuh perusahaan telekomunikasi dan menggunakan analisis regresi linier berganda melalui perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa TATO tidak berpengaruh signifikan terhadap ROE, sedangkan DER berpengaruh signifikan terhadap ROE. Penelitian ini berkontribusi dalam memahami dinamika keuangan dalam industri telekomunikasi, menekankan pentingnya penggunaan utang dalam meningkatkan imbal hasil bagi pemegang saham.
Unraveling Investor Behavior: Exploring the Influence of Behavioral Finance on Investment Decision-Making Chauhan, Rahul; Patel, Neerav
Journal of Economics, Assets, and Evaluation Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v2i2.292

Abstract

The primary objective of this study is to gain a comprehensive understanding of how behavioral biases and psychological factors impact investment choices in a real-world context, with a specific focus on Baroda City. By analyzing awareness, innovation, purchasing power, online purchasing, and internet usage, the research aims to offer insights into the motivations and challenges faced by investors. A sample of 98 respondents is selected, and data is collected through surveys and interviews. The survey questionnaire assesses various behavioral finance factors, including the awareness of investment opportunities, innovative financial instruments, purchasing power, online investment behavior, and internet usage. Smart PLS is utilized for structural equation modeling and path analysis, while SPSS is employed for descriptive and inferential statistical analysis. The collected data undergoes thorough analysis to uncover the relationships between awareness, innovation, purchasing power, online investment behavior, and internet usage, and their impact on investment decisions. Smart PLS aids in examining structural relationships, and SPSS is instrumental in conducting statistical tests to validate the research hypotheses. The study reveals valuable insights into how behavioral biases and psychological factors shape investment decisions. It provides an understanding of the significance of awareness, innovation, purchasing power, online investment behavior, and internet usage in influencing investment choices and risk-taking behavior. The research findings indicate that awareness of investment opportunities and innovative financial instruments significantly affect investment decisions. Purchasing power emerges as a crucial determinant, and online investment behavior and internet usage exhibit positive relationships with investment choices in Baroda City. The study acknowledges certain limitations, including the sample size and geographical scope, which may restrict the generalizability of the findings. Additionally, behavioral finance is a complex field, and the study may not encompass all possible behavioral biases and psychological factors affecting investment decisions.
Pengendalian Kualitas Produk Cacat Elpiji 3 Kg dengan Menggunakan Siklus Plan Do Check Action (PDCA) pada SPPBE PSO SPPBE PSO PT. Win Med Indonesia Rachmanda, Mochammad Rozzaqi; Widjaja, Fitri Novika; Tedjakusuma, Adi Prasetyo
Journal of Economics, Assets, and Evaluation Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v1i4.315

Abstract

Tujuan dari penelitian ini adalah mengimplementasikan siklus PDCA pada proses produksi dan pengisian tabung elpiji 3 kg pada SPPBE PSO SPPBE PSO PT. Win Med Indonesia terhadap produk elpiji cacat. Penelitian ini menggunakan siklus Plan Do Check Action (PDCA) yang menggunakan alat ukur dalam seven tools, yaitu Checksheet, Histogram, Diagram Pareto, Control Chart, dan Diagram Fishbone. Hasil yang didapat bahwa pentingnya diterapkan pengendalian kualitas dalam suatu perusahaan yang dimana tidak hanya berhasil mengurangi produk cacat tetapi juga membenahi di dalam perusahaan khususnya proses produksi yang kurang terkendali untuk lebih terstruktur.
Hubungan Penerapan Patient Safety dengan Kepuasan Pasien di Ruangan Rawat Inap Bedah RSUD dr. Achmad Mochtar Kota Bukittinggi Tahun 2023 Oktarina, Yolanda; Nofriadi, Nofriadi; Rafki, Rafnelly; Syafwandi, Syafwandi
Journal of Economics, Assets, and Evaluation Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v2i2.331

Abstract

Keselamatan pasien (Patient Safety) yaitu tidak adanya bahaya yang dapat dicegah pada pasien selama proses perawatan kesehatan dan pengurangan resiko bahaya yang tidak perlu terkait dengan perawatan kesehatan seminimal mungkin. Penerapan Patient safety merupakan salah satu komponen penting yang menyebabkan rasa ketidakpuasan. Berdasarkan laporan ruangan rawat inap bedah RSAM Bukittinggi tentang kepuasan pasien masih < 90%. Tujuan penelitian ini yaitu untuk mengetahui hubungan penerapan patient safety dengan kepuasan pasien di ruangan rawat inap bedah RSUD Dr. Achmad Mochtar Kota Bukittinggi Tahun 2023. Jenis penelitian ini adalah kuantitatif dengan pendekatan cros sectional. Populasi dalam penelitian ini 115 responden dengan jumlah sampel 53 responden, penelitian menggunakan Teknik probabily sampling dengan simple random sampling. Data dianalisis dengan menggunakan uji chi square. Hasil penelitian menunjukkan bahwa terdapat hubungan yang signifikan antara penerapan patient safety berdasarkan identifikasi pasien p-value 0,001, komunikasi efektif p-value 0.007 dengan kepuasan pasien di ruangan rawat inap bedah RSAM Bukittinggi. Dan terdapat tidak ada hubungan yang signifikan antara penerapan patient safety berdasarkan pengurangan risiko infeksi p-value 0,108, pengurangan risiko cidera p-value 0,066. Diharapkan kepada perawat selalu menerapkan penerapan patient safety yang baik sehingga mampu meningkatkan kepuasan pasien dan meningkatkan mutu pelayanan rumah sakit.
Methodological Aspects of Determining the Effectiveness of Management Segment Accounting and Reporting in Cotton-Textile Clusters Luptullaevich, Khalikov Talibjon
Journal of Economics, Assets, and Evaluation Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v2i3.333

Abstract

This study looks at the challenges of using segmental accounting and reporting in Uzbekistan's cotton and textile clusters. While acknowledging the critical role these clusters play in economic modernization and export growth, the report also highlights a substantial knowledge gap on the practical application of segment accounting standards. Using financial analysis and economic-statistical methodologies, the research assesses the effectiveness of weaving machines and offers recommendations for improving segment reporting protocols. The findings indicate that global segment accounting rules can greatly boost transparency and investor confidence. Therefore, the article suggests that governments and industry stakeholders should speed the implementation of these standards in order to assist economic development and enhance competitiveness in the global market.
Importance of Tourism in the Economic Development of Uzbekistan Tursinbaevich, Adilchaev Rustem
Journal of Economics, Assets, and Evaluation Vol. 2 No. 1 (2024): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v2i1.341

Abstract

This study explores the role of tourism in the economic development of Uzbekistan. It discusses the different types of tourism, reforms in the sector, and the potential impact of tourism on raising the morale of the people. The study aims to provide insights into the tourism industry's contribution to the national economy and its importance for cultural and economic development.
Development of Corporate Social Responsibility Implementation (Study in Indonesia and Malaysia) Ariani, Riska Septi; Hwihanus, Hwihanus; Ramadanthy, Fernianda Wahyu
Journal of Economics, Assets, and Evaluation Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v2i2.346

Abstract

This comparative analysis explores the development and impact of Corporate Social Responsibility (CSR) in Indonesia and Malaysia, highlighting differences in their frameworks, developmental trajectories, and outcomes. Indonesia’s regulatory-driven approach, established through laws like Law No. 40/2007, mandates CSR activities for companies, particularly those in natural resources. While this has led to significant contributions from large corporations in community development and environmental sustainability, challenges in enforcement, resource limitations among SMEs, and a gap between policy and genuine practice hinder the overall effectiveness. Conversely, Malaysia’s blend of regulatory requirements and voluntary initiatives promotes corporate accountability and transparency. Policies such as the Silver Book and mandatory sustainability reporting by Bursa Malaysia have driven strategic integration of CSR into business operations. Malaysian companies, exemplified by Petronas, Maybank, and Nestlé Malaysia, align their CSR initiatives with the United Nations Sustainable Development Goals (SDGs), resulting in more consistent and impactful outcomes. The analysis underscores that while Indonesia ensures widespread participation through regulatory mandates, it faces challenges in enforcement and strategic depth. Malaysia’s approach fosters innovation and accountability, leading to more effective CSR practices. By learning from each other’s experiences, both countries can enhance their CSR efforts, contributing to sustainable development and fostering social and environmental well-being in Southeast Asia.
Analysis Global of The Effect of Corporate Social Responsibility On Financial Performance Putri, Shalsa Billa Eka; Wardani, Farah Arda; Hwihanus, Hwihanus
Journal of Economics, Assets, and Evaluation Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v1i4.361

Abstract

This study investigates the effect of CSR on corporate financial performance globally. Data is drawn from various countries to provide a broader picture. Meta analysis was used to collect data from various online sources mainly from Google Scholar. The research results from seven indexed international journals showed mixed findings. Some journals show a positive relationship between CSR and financial performance, while others highlight a negative impact, especially in the short term. Factors such as firm size, industry, and geographical location moderate the relationship. The discussion outlines the importance of CSR in a global context, relevant theories, and challenges in this research. In conclusion, firms are advised to integrate CSR in their various business strategies to improve financial performance, although it requires further research to confirm the causal relationship.
Implementasi Subsidi Listrik untuk Mendorong Pencapaian SDGs Tujuan 7 Ningsih, Vira Kirana; Syalikha, Silva
Journal of Economics, Assets, and Evaluation Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v2i3.366

Abstract

Studi ini menyelidiki bagaimana kebijakan subsidi listrik di Indonesia diterapkan untuk mendukung pencapaian Tujuan Pembangunan Berkelanjutan (SDGs) Tujuan 7, yaitu memastikan bahwa semua orang memiliki akses ke energi yang terjangkau, andal, berkelanjutan, dan modern. Penelitian ini menggunakan pendekatan studi literatur kualitatif. Untuk mendapatkan pemahaman yang lebih mendalam tentang efektivitas kebijakan subsidi listrik, berbagai literatur yang relevan, seperti jurnal ilmiah, laporan pemerintah, dan dokumen kebijakan, dianalisis.Penelitian menunjukkan bahwa subsidi listrik telah berhasil meningkatkan akses energi masyarakat berpenghasilan rendah (MBR) dan mengurangi kemiskinan energi. Subsidi ini juga membantu meningkatkan kualitas hidup MBR dengan memberikan akses yang lebih baik ke layanan dasar seperti pendidikan dan kesehatan, serta meningkatkan produktivitas ekonomi dan keamanan. Namun, penelitian ini juga menemukan bahwa ada beberapa masalah dalam menerapkan subsidi listrik, seperti ketidakakuratan data penerima subsidi, inefisiensi penggunaan energi, dan beban fiskal yang besar. Untuk mengatasi masalah ini, penelitian ini menyarankan untuk mengembangkan teknologi terbarukan yang lebih akurat, melakukan evaluasi efisiensi energi, membangun infrastruktur di daerah terpencil, dan bekerja sama dengan semua stakeholder. Dengan mengambil tindakan ini, diharapkan kebijakan subsidi listrik Indonesia akan menjadi lebih efisien dan berkelanjutan dalam membantu pencapaian Tujuan Tujuh SDG.