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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 Corporate Social Responsibility dan Enterprise Risk Management Terhadap Nilai Perusahaan Dylana Pricillia Anatasya; Dirvi Surya Abbas; Basuki Basuki
Journal Economic Excellence Ibnu Sina Vol. 1 No. 4 (2023): Desember : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i4.593

Abstract

The purpose of this research is to determine the influence of corporate social responsibility and enterprise risk management on company value in various industrial sector companies listed on the Indonesia Stock Exchange. The research time period used was 4 years, namely the 2017-2020 period. The population of this research includes all companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 28 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The research results show that corporate social responsibility, enterprise risk management influence company value.
Pengaruh Kepemilikan Manajerial dan Investment Opportunity Set Terhadap Kebijakan Hutang Dengan Free Cash Flow Sebagai Variabel Moderasi Siti Munajah; Dirvi Surya Abbas; Hustna Dara Sarra
Journal Economic Excellence Ibnu Sina Vol. 1 No. 4 (2023): Desember : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i4.594

Abstract

The purpose of this study was to examine the effect of managerial ownership and investment opportunity set on debt policy with free cash flow as a moderator in manufacturing companies in the health sub-sector listed on the IDX. The population in this study includes all manufacturing companies in the health sub-sector listed on the IDX in 2017 2021, totaling 40 companies. Based on the sampling technique with purposive sampling obtained a sample of 8 companies. The data analysis method in this study uses panel data.regression analysis with the Moderated Regression Analysis (MRA) test. The results of this study indicate that the investment opportunity set has an effect on debt policy, and managerial ownership has no effect on debt policy policies. Free cash flow as a moderator is not able to moderate managerial ownership, investment opportunity sets on debt policy, but Free cash flow as a moderator is able to moderate debt policy.
Pengaruh Perencanaan Pajak, Profitabilitas, dan Ukuran Perusahaan Terhadap Manajemen Laba Citra Kharisma Putri Tias; Dirvi Surya Abbas; Mohamad Zulman Hakim
Journal Economic Excellence Ibnu Sina Vol. 1 No. 4 (2023): Desember : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i4.595

Abstract

The purpose of this study is to determine the effect of Tax Planning, Profitability, Company Size on Earnings Management in property, real estate, and building construction sector companies in Indonesia Period 2016 -2021.This study uses descriptive research with a quantitative approach. The population in this study is 65 companies in the property, real estate and building construction sectors that have been and are still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and obtained a sample of 9 companies in the property, real estate and building construction sectors. The analytical method used is panel data regression analysis using Eviews version 12 software. In this study the dependent variable (Y) and the independent variable Earnings Management and namely tax planning (X1), profitability (X2) and company size (X3) as well as moderating variables. The results showed that tax planning and profitability had no effect on earnings management, while profitability and company size had a positive effect on earnings management.
Pengaruh Kecerdasan Spiritual, Penerapan Akuntansi, Pemahaman Perpajakan dan Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak OP UMKM Tristianti Muzayana; Dirvi Surya Abbas; Indra Gunawan Siregar
Journal Economic Excellence Ibnu Sina Vol. 1 No. 4 (2023): Desember : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i4.596

Abstract

Micro, Small and Medium Enterprises (MSMEs) are growing rapidly in fulfilling people's daily needs. MSMEs also participate in tax payments. According to the statement of the Directorate General of Taxes (DGT) that MSMEs have not maximally contributed to tax revenue. The success of this tax revenue effort is determined by several factors. This study aims to evaluate the factors that influence MSME taxpayer compliance. The results showed that spiritual intelligence and understanding of taxation did not have a significant influence on MSME taxpayer compliance. However, tax regulations have a significant influence on MSME taxpayer compliance.
Pengaruh Kepemilikan Manajerial, Dewan Komisaris, Tipe Industri dan Umur Perusahaan Terhadap Sustainability Reporting Anisa Anisa; Dirvi Surya Abbas; Hustna Dara Sarra
Journal Economic Excellence Ibnu Sina Vol. 1 No. 4 (2023): Desember : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i4.597

Abstract

The purpose of this study was to determine the Effect of Managerial Ownership, Board of Commissioners, Type of Industry and Company Age on Sustainability Reporting on Non-Financial Companies Listed on the Indonesia Stock Exchange. This study uses a quantitative approach. The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 Period. The sampling technique used purposive sampling technique and obtained a sample of 18 companies. The data analysis technique used is panel data regression analysis. The results of the study show that together the independent variables consisting of the influence of managerial ownership, the board of commissioners, industry type and company age have an effect on sustainability reporting.
Implementasi Peran Efektifitas Komunikasi Orgnanisasi, Pelaksanaan K3 (Kesehatan dan Keselamatan Kerja) dan Budaya Perusahaan terhadap Motivasi Kerja Karyawan Muntik Nur Hanifah; Rauly Sijabat; M. Fadjar Dharmaputra
Journal Economic Excellence Ibnu Sina Vol. 1 No. 4 (2023): Desember : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i4.600

Abstract

This research aims to understand the implementation of the role of organizational communication effectiveness, implementation of K3 (work health and safety) and company culture on employee work motivation. The research method in this research is a quantitative research method. The population in this study were all permanent employees of PT Kebon Agung Trangkil Pati Sugar Factory, while the sample in this study was 100 respondents. Determining the sample size used a non-probability sampling technique because the population was relatively small, so the technique taken was saturated sampling (census). Data analysis in this study used the SPSS version 24 program. The data analysis technique used was the Multiple Linear Regression Analysis equation model. The results of the analysis and discussion show that there is no influence between the role of organizational communication variables (X1) on employee work motivation variables, There is an influence between the role of occupational health and safety variables (X2) on employee work motivation variables, There is an influence between corporate culture variables (X3) on employee work motivation variables, Variables The influence of the role of organizational communication, work health and safety and company culture simultaneously have a positive and significant effect on employee work motivation at PT Kebon Agung Sugar Factory Unit Trangkil Pati.
Pengaruh Hard Skill, Soft Skill dan Self-Efficacy Terhadap Kesiapan Kerja (Studi Kasus Pada Mahasiswa Tingkat Akhir Universitas PGRI Semarang) Dhea Novita; Qristin Violinda; M. Fadjar Darmaputra
Journal Economic Excellence Ibnu Sina Vol. 1 No. 4 (2023): Desember : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i4.601

Abstract

This research aims to determine the influence of hard skills, soft skills and self-ability on the work readiness of final year students at PGRI Semarang University. This research uses a probability sampling technique research method with a purposive sampling method. Data processing used the SPSS version 25 program. The population used in this research were final semester students at PGRI University Semarang and the sample used was 100 respondents from various study programs at UPGRIS. Primary data by distributing questionnaires via Google Form. The results of the analysis and discussion show that there is a positive and significant influence between the Hard Skill variable (X1) on the Work Readiness variable (Y) partially, with tcount 2.550 > ttable 1.984 with a significance level of 0.012 < 0.05. There is a positive and significant influence between the Soft Skill variable (X2) on the Work Readiness variable (Y) partially, with tcount 4.472 > ttable 1.984 with a significance level of 0.000 < 0.05. There is a positive and significant influence between the Self-Efficacy (X3) and Work Readiness (Y) variables partially, with tcount 5.448 > ttable 1.984 with a significance level of 0.000 < 0.05.
Pengaruh Disiplin Kerja, Gaya Kepemimpinan, Kompetensi Kerja Terhadap Produktivitas Kerja Pada Organisasi Rizka Darlia
Journal Economic Excellence Ibnu Sina Vol. 1 No. 4 (2023): Desember : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i4.605

Abstract

Work productivity is the result of work or job performance. However, work productivity actually has a broader meaning, not only in terms of the output but also in how the work processes occur. Work productivity is the outcome of tasks closely related to an organization's strategic goals, target satisfaction, and contribution to the organization. Employee work productivity can be influenced by several factors, including work discipline, leadership style, and job competency. The purpose of this research is to analyze the influence of various variables such as work discipline, leadership style, and job competency on work productivity within the 2021 batch of students at the Faculty of Economics, UNJ, in a partial manner. The data collection technique used in this research is the distribution of questionnaires with a Likert scale to 133 respondents. This study is of a quantitative descriptive nature. The data analysis technique used in this research employs structural equation modeling with a partial least squares (SEM-PLS) model calculated using the smart PLS software. The results of this research indicate that work discipline, leadership style, and job competency have a direct and significant positive influence on work productivity within the student organization of the Faculty of Economics, UNJ. Work discipline has a direct and significant influence on work productivity. Leadership style has a direct and significant influence on work productivity. Job competency has a direct and significant influence on work productivity.
Sistem Pengelolaan Keuangan Zakat Dikantor YBM PLN Unit Induk Daerah Sumatera Utara Dini Setiana Saragih
Journal Economic Excellence Ibnu Sina Vol. 1 No. 4 (2023): Desember : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i4.651

Abstract

North Sumatra Regional Main Unit Baitul Mal Foundation, which is part of a State-Owned Enterprise, Collects zakat funds collected from the income of PLN employees. This research aims to investigate the process of collecting and distributing zakat carried out by the North Sumatra Regional Main Unit State Electricity Company Baitul Maal Foundation. This research uses a qualitative approach with a case study design, data is collected through observation, interviews and documentation. The North Sumatra Regional Main Unit Baitul Mal Foundation is the object and source of research data. The research results show that zakat funds are obtained from employee salaries and processed by the amil before being distributed to mustahik in the form of vouchers.
Peran Penting E-Commerce Untuk Masa Depan Perusahaan Industri Di Medan Nadila Jelita; Alfa Nurhasanah; Taufik Rahman Nasution; Nurbaiti
Journal Economic Excellence Ibnu Sina Vol. 1 No. 4 (2023): Desember : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i4.660

Abstract

Penelitian ini bertujuan untuk mengetahui peran penting E-commerce untuk masa depan pada perusahaan industri di medan, mengingat perkembangan teknologi informasi dan komunikasi telah membawa perubahan besar dalam berbagai aspek kehidupan, termasuk dalam bidang bisnis. E-commerce merupakan salah satu bentuk pemanfaatan teknologi informasi dan komunikasi dalam bidang bisnis yang telah menjadi tren di berbagai negara, termasuk Indonesia. E-commerce merupakan salah satu bentuk bisnis yang berkembang pesat dalam beberapa tahun terakhir. Hal ini tidak terlepas dari meningkatnya penggunaan internet dan smartphone oleh masyarakat. E-commerce memiliki peran penting untuk masa depan perusahaan industri di Medan, terutama dalam hal meningkatkan penjualan, efisiensi operasional, dan penetrasi pasar. Untuk itu penelitian ini menggunakan metode penelitian Kualitatif diperoleh melalui wawancara dengan narasumber yang merupakan pelaku usaha industri di Medan kemudian dianalisis untuk mendapatkan hasil penelitian. Berdasarkan hasil penelitian yang telah dilakukan, dapat disimpulkan bahwa e-commerce memiliki peran penting untuk masa depan perusahaan industri di Medan. E-commerce dapat membantu perusahaan industri untuk meningkatkan efisiensi dan efektivitas operasional, memperluas pasar dan meningkatkan penjualan, serta meningkatkan daya saing perusahaan.

Page 5 of 22 | Total Record : 218

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