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Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313392     EISSN : 30313384     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu Ekonomi dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 261 Documents
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Pengaruh Gaya Kepemimpinan Dan Dukungan Organisasi Terhadap Komitmen Organisasi Dan Kinerja Pegawai Disparekrafbudpora Kabupaten Gresik Zulfa Aulia Putri; Endah Susilowati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.592

Abstract

Indonesia is currently experiencing enormous changes, namely being in the era of globalization and free trade, where companies are required to be able to compete with other countries in order to maintain the existence of their companies (Rohayatin, 2021:2). On the other hand, government organizations are also required to have better good governance, this can be seen by the Indonesian people becoming increasingly critical of everything the government does (Dwiyanto, 2021:1). The public demands a good governance pattern through the principles of good governance (transparency, accountability and credibility) (Imbaruddin, 2019: 86). Good governance is basically a concept that refers to the process of achieving decisions and their implementation that can be held accountable together as a consensus reached by the government, citizens and the private sector for the administration of government (Prokomsetda, 2017). This research was conducted with the aim of determining the influence of leadership style and organizational support on organizational commitment and employee performance at the Gresik Regency Tourism and Creative Economy, Culture, Youth and Sports Department.  
Pengaruh Inflasi terhadap Tingkat Kriminalitas di Sumatera Utara Rebecca Putri Sihaloho; Rojelita Catrina Simarmata; Riska Zunaida Sikumbang; Indah Safitri Manurung; M. Irfandi Syahputra; M. Rayhan Satria
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.596

Abstract

The objective of this study is to investigate the correlation between inflation and crime rates in North Sumatra and assess the impact of inflation on crime. The search utilizes secondary data collected from 2016 to 2020, obtained from BPS. The primary analytical method used is linear regression. The study results indicate that there is no statistically significant association between the inflation rate and the crime rate in North Sumatra. Despite the modest correlation coefficient between the two variables, the ANOVA analysis indicates that the entire regression model lacks statistical significance. The regression coefficient for the inflation variable is likewise non-significant, suggesting that inflation does not have a substantial influence on the crime rate in the region.
Pengembangan Karier Pada Karyawan Terhadap Peningkatan Kinerja Karyawan PT. Unilever Tbk Dimas Prasetya; David Dzaky Prasetyo; Muhammad Aifa Fahreza; Aurannisa Fadia; Syifa Salsabila; Saridawati Saridawati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.604

Abstract

Career development is the process of improving the performance capabilities of each individual taken by the organization to ensure that each individual in the organization has the right qualifications and experience available when needed. By referring to the work standards that have been set, performance is also interpreted as the result of employee work both in terms of quality and quantity. Career development is one of the variables that affect individual performance, such as motivating employees to do better work. This study aims to do determine the effect of career development on employee performance. This study used the literature research method and field research by distributing questionnaires. The results of this study show that career development has a significant influence on employees, companies are required to pay attentions to career development programs to increase the responsibility of each individual’s duties.
Pengaruh Terorisme, Investasi, Dan Pengeluaran Pemerintah Terhadap Pertumbuhan Ekonomi Di Indonesia Periode 2014-2023 Bela Ika Saputri; Ika Wahyuningsih; Rangga Restu Prayoga; Muhammad Kurniawan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.615

Abstract

Indonesia is one of the countries with the 3rd highest economic growth rate in the ASEAN region. Economic growth in Indonesia has experienced fluctuations from year to year 2014-2023, Indonesia has stated stable economic growth ranging between 4-6% per year. Stable economic growth in Indonesia has a significant impact on various aspects, including terrorism, investment and government spending. Terrorist attacks can cause major economic losses for a country. This decline was caused by uncertainty caused by the loss of investors. Terrorist attacks can impact government spending because governments must allocate additional resources for security, law enforcement, and post-attack recovery. This expenditure includes improving national security, increasing police and security forces, as well as assistance to victims and restoration of damaged infrastructure. TR, INV and PP together have a positive but insignificant effect on economic growth.
Pengaruh Perdagangan Internasional Ekspor Dan Impor Terhadap Pertumbuhan Ekonomi Di Negara ASEAN: Studi Pada Negara Indonesia, Malaysia, Singapura Tahun 2013-2022 Rika Kurnia; Zuha Lazuardi Muhammad Nafaris Al-Fath; Melita Sari; Muhammad Kurniawan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.617

Abstract

This research aims to analyze the influence of international trade, exports and imports on economic growth in ASEAN countries. This research was conducted using international trade and economic growth data from ASEAN countries in the 2013-2022 period. The method used in this research is regression analysis to measure the relationship between export, import and economic growth variables. The data used is secondary data obtained from trusted sources such as reports from the Central Statistics Agency and Word Bank. The research results show that international export trade has a significant positive influence on economic growth in ASEAN countries. This shows that increasing exports can contribute to increasing economic growth in ASEAN countries. On the other hand, international import trade also has a significant positive influence on economic growth in ASEAN countries
Analisis Pengaruh Nilai Upah Dan Tenaga Kerja Terhadap Pengangguran Terbuka Di Sumatera Barat Tahun 2014-2023 Reyhan Aulia; Risda Juniandriani; Siti Inayah; Muhammad Kurniawan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.625

Abstract

This research aims to analyze the influence of wages and labor values on the level of open unemployment in West Sumatra in the period 2014-2023. The method used is panel data regression analysis using secondary data from BPS and the West Sumatra Manpower Service. The research results show that wages have an insignificant positive influence and labor has an insignificant negative influence on the level of open unemployment in West Sumatra. In conclusion, the increase in wages and the number of workers in West Sumatra did not contribute to the level of open unemployment in the area during the 2014-2023 period. This research provides important information for the government and relevant stakeholders to design policies that can reduce the unemployment rate in West Sumatra.
Analisis Kinerja Keuangan Menggunakan Metode Value for Money Pada Pemerintahan Kabupaten Bogor Tahun 2022 Shanty Nurrochma Kusuma Putri; Sonny Fransisco Siboro; Afifah Bilqis; Siti Vidia Regita Cahyani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.637

Abstract

Thex Bogorx Regency Governmentxneedsx tox analyzex financialx performancex usingx thex Valuex Forx Moneyx methodx tox ensurex thatx eachx financialx unitx spentx providesx optimalx valuex forx thex community.x Thex methodx usedx isx descriptivex quantitative.x Thex populationx inx thisx studyx isx thex Bogorx Regencyx Governmentx Budgetx Realizationx Reportx inx 2022.x Calculationx ofx financialx performancex usingx thex economicx levelx showsx thatx inx 2022,x thex financialx performancex ofx thex localx governmentx hasx increasedx withx ax ratiox ofx 93.51%,x thisx showsx thatx inx managingx thex governmentx budgetx asx muchx asx possiblex tox achievex thex plannedx program.x Thex calculationx ofx performancex atx thex efficiencyx levelx reachesx 86.23%,x thisx showsx thatx thex governmentx canx usex thex leastx resourcesx tox achievex thex mostx goals.x Atx thex effectivenessx level,x itx isx consideredx ineffectivex withx ax calculationx ratiox ofx 98.41%.x
Analisis Resiko Operasional dalam Industri Travel Yuk Kita Tour Untuk Meningkatkan Efisiensi dan Kepuasan Pelanggan Rahmadi Idris Pasaribu; Fajar Agung Leksmana; Yochi Cristhofen Laia; Putri Kemala Dewi Lubis; Rossy Pratiwi Sihombing
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.660

Abstract

This study aims to investigate the identification, assessment, and control of operational risks in the travel industry, with a focus on PT Yuk Kita Tour. Direct observation and interview methods are used to identify the risks faced by the company. Risk assessment is conducted by considering the likelihood of occurrence and its impact on the company's operations, followed by appropriate mitigation strategies. The analysis results show that risks such as online booking system disruptions, lack of staff training, currency exchange rate fluctuations, regulatory changes, natural disasters, disease outbreaks, transportation delays, and terrorism threats affect operational efficiency and customer satisfaction.To control these risks, PT Yuk Kita Tour implements a comprehensive mitigation strategy, including improved cybersecurity systems, staff training programs, currency hedging strategies, active regulatory monitoring, travel insurance, strict health policies, cooperation with transportation operators, and clear security information to customers. The implementation of these risk control strategies has had a positive impact on the company's performance, with year-on-year increases in revenue and customer satisfaction. This study provides insights into the importance of operational risk management in the travel industry and demonstrates that a proactive approach to risk identification, assessment, and control is possible. This study provides insight into the importance of operational risk management in the travel industry and demonstrates that a proactive approach to risk identification, assessment, and control can improve operational efficiency and customer satisfaction. The practical implication of this study is the importance of continuously monitoring existing risks, adapting control strategies, and involving stakeholders in risk management to ensure sustainable business continuity and superior customer service in a dynamic business environment.
Analisis Risiko Operasional Berbasis Pendekatan Enterprise Risk Management Pada Usaha Thrift Online Yodhsi Fashion Cirebon Maria Olivia Pasaribu; Yesha Artika Galy; Nurul Pratiwi; Putri Kemala Dewi Lubis; Rossy Pratiwi Sihombing
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.662

Abstract

The Thrifting Shop has become one of the Small and Medium Enterprises (SMEs) that have experienced significant development over the past few years. The current era of globalization has led to consumer behavior influencing the lives of the general public. This is influenced by changing habits and lifestyles. This behavior requires a larger budget, as it is no longer just about meeting needs but also about satisfying desires. Currently, there is a trend towards second-hand clothing (fashion thrift) to meet the increasing demand of consumers, considering that times have changed, buying second-hand clothes has become a trend and a lifestyle that is growing rapidly in Indonesia. Therefore, many new business owners are trying to venture into this thrift business through online platforms like live e-commerce. When discussing the sustainability of a business, it is undeniable that it will face risks. These risks are not only caused by internal factors but also by external factors that force us to be more vigilant in facing these risks. These risks do not only appear in large businesses but also in small-scale businesses like SMEs. This study aims to identify operational risks, their causes, and their impact on business activities and find solutions to address operational risks that occur. The research object is Yodshi Fashion, which is one of the online thrift stores in Cirebon. This study uses a qualitative method with data collection techniques through online observation and interviews with business owners, as well as an analysis based on Enterprise Risk Management (ERM). The research results show that there are operational risks, such as the mismatch between the quality of clothes and stock with customer demand, fluctuations in live traffic on e-commerce, high administrative costs on e-commerce, intense competition among online thrift sellers, a large number of PHP customers during live sales, and the cancellation of COD orders by customers. These risks include internal and external operational risks with a high risk level that occurs in Yodshi Fashion Cirebon. These operational risks can affect the quality of products presented and disrupt the service process for customers. Risk management is crucial for operational activities to minimize and prevent the possibility of risks that can cause losses for Yodshi Fashion Cirebon.
Peran Mahasiswa Dalam Konsultasi Keuangan Untuk Peningkatan Laporan Keuangan Umkm Telur Gulung Pak Doni Hana Putri Zoe; Mahesa Mahesa; Radhika Ayu Maulidia; Indri Basiru; M. Arsad Eka Adiyaksa; Sri Rahayuningsih
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.670

Abstract

This research aims to analyze the development and challenges faced by Micro, Small, and Medium Enterprises (MSMEs) in the production and marketing of rolled eggs in City X. Rolled eggs are one of the popular street foods with significant economic potential. The research method used is descriptive qualitative with a case study approach on several rolled egg MSMEs in the area.Recommendations resulting from this research include the need for government support in the form of training and access to funding, as well as enhancing collaboration among MSMEs to strengthen marketing networks. With the right strategies in place, it is hoped that rolled egg MSMEs can further develop and make a positive contribution to the local economy.

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