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Journal Economic Excellence Ibnu Sina
Published by Sekolah Tinggi Ilmu Kesehatan Ibnu Sina Ajibarang
ISSN : 30252148     EISSN : 30252156     DOI : 10.59841
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
bidang Ilmu Manajemen dan Ekonomi. Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 218 Documents
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Pengaruh Kompensasi dan Kepuasan Kerja Terhadap Loyalitas Karyawan Perusahaan Astra Motor Godean Yogyakarta Ika Septiani
Journal Economic Excellence Ibnu Sina Vol. 3 No. 2 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i2.2813

Abstract

This study aims to determine the significant effect of compensation and job satisfaction, both partially and simultaneously, on employee loyalty at Astra Motor Godean Yogyakarta Company. This study is a survey study with a quantitative approach. The population in this study is employee loyalty at Astra Motor Godean Yogyakarta Company, totaling 117.56. The sample in this study amounted to 54 respondents. With data collection techniques through questionnaires and literature studies. The test tools used are instrumental research tests (validity test and reliability test), multiple linear regression analysis, hypothesis testing (t-test and F-test), and determination coefficient test (adjusted R-square). Data are processed using the IBM SPSS Version 25 application. The results of the study indicate that compensation has a significant effect on employee loyalty with a significance value of 0.000 < 0.05, while job satisfaction has an effect on employee loyalty with a significance value of 0.001 < 0.05. Simultaneously, compensation and job satisfaction have a significant effect on employee loyalty, with a significant value of F of 0.000 < 0.05. The Adjusted R Square (R2) Determination Coefficient value shows that the contribution of the compensation and job satisfaction variables to employee loyalty at Astra Motor Godean Yogyakarta Company is 67.5%, while the remaining 32.5% is influenced by other factors examined in this study.
Analisis Hubungan Antara Pajak Daerah dengan Pendapatan Asli Daerah Kota Malang Tahun 2018 - 2023 Firda Aulia Azzahro; Nia Firnanda; Riska Yulia Devi; Aufa Azizatunnisa; Novi Khoiriawati
Journal Economic Excellence Ibnu Sina Vol. 3 No. 2 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i2.2827

Abstract

The research in this journal is to see the contribution of local taxes in Regional Original Revenue (PAD) and the growth of local taxes from 2018 to 2023 in Malang City. The methodology applied in this research is a quantitative descriptive approach. Data was obtained from the official website of Malang City Bapenda. The results of this analysis reveal that the contribution of local taxes to local revenue in the period 2018 to 2023 is quite significant, reaching 76.63%. The largest source of local tax contribution comes from the Acquisition Tax on Land and Building (BPHTB) which accounts for around 37.1% of the total local tax, while the average growth of local tax and local revenue between 2018 and 2023 is at 7.1% of the total population.
Pengaruh Biaya Produksi dan Harga Jual terhadap Pendapatan Petani Jagung di Desa Ilomata Kecamatan Atinggola Kabupaten Gorontalo Utara Anjelita Pajiri; Radia Hafid; Ardiansyah, Ardiansyah; Roy Hasiru; Fatmawaty Damiti
Journal Economic Excellence Ibnu Sina Vol. 3 No. 2 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i2.2872

Abstract

This research aims to investigate whether production costs and selling price influence the income of corn farmers in Ilomata Vilage, Atinggola Sub-District, Gorontalo Utara Regency. Employing using a linier regression. The findings indicate a positive in Ilomata Village, Atingggola Sub-disctrict, Gorontalo Utara Regerency. The findings further confirm that production sosts and selling price exert a statistically significant influence on the income of these corn farmers in Ilomata Village, Atinggola Sub-district, Gorontalo Utara Regerency. Additionally, these findings demonstrate the value of coefficient of correlation (R) which further confirms that contribution of variable of production costs and selling price, simultaneously, elucitade corn farmers’ income 0.415 or 41.5%.
Elastisitas Permintaan dan Penawaran pada Komoditas Jeruk Lemon Lokal Hawina Siti Alanasry; Lucky Safitri; Nur Azizah; Yolanika Cahyadi; Putri Imelda; Rasidin Karo Karo Sitepu
Journal Economic Excellence Ibnu Sina Vol. 3 No. 2 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i2.2914

Abstract

This study aims to analyze the price elasticity of demand and supply of local lemon oranges in Indonesia, a key horticultural commodity. The data used are historical records of prices and demand in Sleman Regency (2003–2006), as well as consumption and supply in Medan City (2010–2011). The research adopts a quantitative approach using price elasticity analysis with the midpoint formula. The results show that demand is inelastic (Ed < 1), meaning that price changes do not significantly affect lemon demand. On the other hand, supply is elastic (Es > 1), indicating a strong producer response to price changes. These findings are essential for price-setting strategies, production increase planning, and managerial decision-making in maintaining the stability of local lemon supply and prices in the domestic market.
Implementasi E-Government di Kantor Desa Mekar Sari Kecamatan Kumpeh Kabupaten Muaro Jambi Sarah Dwi Salsabilah; Hendriyaldi Hendriyaldi; Try Syeftiani
Journal Economic Excellence Ibnu Sina Vol. 3 No. 2 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i2.2920

Abstract

This research aims to examine the implementation of E-Governmentas well as the supporting and inhibiting factors in the implementation of E-Governmentat the Mekar Sari Village Office, Kumpeh District, Muaro Jambi Regency. This study employs a qualitative approach. The results of the research found that there are six dimensions in the implementation of E-Government, namely Data Infrastructure, Legal Infrastructure, Institutional Infrastructure, Human Infrastructure, Technology Infrastructure, and Strategic Thinking and Leadership. In Mekar Sari Village, the implementation of E-Governmentis quite good; however, there are still shortcomings in Human Infrastructure, particularly regarding community human resources who do not yet understand how to use the Open SID website. Additionally, in Technology Infrastructure, there are still limited facilities due to a lack of budget
Pemikiran Ekonomi Abu Yusuf Siti Endang Sariniah; Luthfiah Mianda; Nazrah Athiyah; Muhammad Faathir Fy
Journal Economic Excellence Ibnu Sina Vol. 3 No. 2 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i2.2950

Abstract

This study aims to examine the contribution of Abu Yusuf's thoughts in public financial governance and its relationship with the state financial system in Indonesia. In his famous work, Kitab al-Kharaj, Abu Yusuf revealed the principles of public economy based on Islamic values, such as justice in the distribution of wealth, transparency in tax management, and the responsibility of the state in ensuring the welfare of the people. This research approach is qualitative with a literature study method, utilizing classical and contemporary literature sources that discuss financial ideas according to Abu Yusuf and compare them with the Indonesian system. The analysis shows that Abu Yusuf's ideas, such as the proportional tax system (muqasamah), the prohibition of corruption in tax management (taqbil), and the state's responsibility in development, are still relevant to the principles of Indonesian public finance today. Therefore, his thoughts can be used as a normative reference in building a fair, open, and welfare-oriented state financial system.
Systematic Literature Review : Tantangan dan Peluang Penerapan Pajak Digital di Indonesia Anisa Dwi Wahyuni; Rizki Indrawan
Journal Economic Excellence Ibnu Sina Vol. 3 No. 2 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i2.2954

Abstract

The development of the digital economy in Indonesia, particularly through social media and digital platforms, presents new challenges in the national taxation system. This study aims to review the digital taxation policies that have been implemented, identify challenges and opportunities, and analyze their impact on tax compliance and revenue. The method used is Systematic Literature Review (SLR) of 25 scientific articles published between 2019 and 2024. The study results show that Indonesia has implemented digital tax policies through regulations such as Income Tax and VAT on digital transactions as well as self-assessment and withholding reporting systems. Key challenges include low tax awareness and compliance, lack of education, regulatory complexity, and limited oversight. Nonetheless, there are great opportunities to increase state revenue through the use of technology, broadening the tax base, and international collaboration. The impact on tax compliance is not optimal, but can be improved with the right strategies, including education and administrative reform. This study recommends strengthening the regulatory framework, inter-agency synergy, and technology utilization as strategic steps to support the successful implementation of digital tax in Indonesia.
Pengaruh Return On Assets (ROA), Return On Equity (ROE), Debt To Equity Ratio (DER) dan Earning Per Share (EPS) terhadap Tingkat Underpricing pada Perusahaan yang Melakukan Initial Public Offering (IPO) di Bei Tahun 2022 Muhammad Alwi Siraj; Ujang Syahrul Mubarrok; Beni Mahyudi S
Journal Economic Excellence Ibnu Sina Vol. 3 No. 2 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i2.2969

Abstract

This study aims to analyze the influence of Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Earnings Per Share (EPS) on the level of underpricing in companies conducting an Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX) during 2022. Underpricing, a condition where the initial offering price of a stock is lower than its secondary market price, is a critical concern as it can affect the effectiveness of capital raising through IPOs. Using data from non-financial companies that went public in that year, this research identifies financial factors contributing to the level of underpricing and their implications for investors and companies. This study employs a quantitative descriptive research method. The objects of this research are companies that conducted IPOs on the IDX. The population consists of 57 companies, and the sample includes 52 companies that meet the specified criteria. The data analysis is conducted using SPSS software. The results show that ROA has a negative but not significant effect on underpricing, ROE has a negative but not significant effect on underpricing, DER has a negative but not significant effect on underpricing, while EPS has a positive and significant effect on underpricing. Simultaneously, ROA, ROE, DER, and EPS have a significant effect on underpricing.
Analisis Pembiayaan Perbankan Pada Usaha Mikro, Kecil, dan Menegah Terhadap Pertumbuhan Ekonomi Indonesia Hijrasil Hijrasil; Bahrun Thalib; Abi Suar; Muhdar Muba
Journal Economic Excellence Ibnu Sina Vol. 3 No. 2 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i2.2973

Abstract

This study aims to determine how much bank financing/credit for micro, small, and medium enterprises can affect Indonesia's economic growth. The results of this study indicate that financing or credit for MSMEs affects economic growth both positively and negatively.
Implementasi Akuntansi Manajemen untuk efisiensi Anggaran Sektor Publik Gaitsa Zahira Shopa; Hirzah Syakira; Hunafaa Zahara; Nadine Namira Zalfa
Journal Economic Excellence Ibnu Sina Vol. 3 No. 2 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i2.2994

Abstract

Efficient budget management in the public sector requires reliable and relevant information. In this context, management accounting plays a crucial role not only as a financial recording tool but also as a support system for planning, controlling, and evaluating organizational performance. This article explores how management accounting can be implemented to help government institutions and non-profit organizations use public resources effectively. The study uses a descriptive qualitative approach by reviewing relevant academic literature. Findings indicate that a well implemented accounting system can enhance transparency, improve accountability, and reduce waste as well as the risk of budget misuse. Moreover, the financial and non-financial information it provides supports data-driven decision-making processes. Successful application of management accounting depends on strong leadership commitment, competent human resources, and the adoption of good governance principles. Therefore, management accounting serves not only as an administrative necessity but also as a foundational tool for delivering high-quality and trustworthy public services.

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