cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Imang
Contact Email
garuda@apji.org
Phone
+6285726173515
Journal Mail Official
adminojs@apji.org
Editorial Address
Perum Cluster G11 Nomor 17 Jl. Plamongan Indah, Kadungwringin, Pedurungan, Semarang, Provinsi Jawa Tengah, 50195
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal Ekonomi dan Pembangunan Indonesia
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313414     EISSN : 30313406     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
Misi dari Jurnal Ekonomi dan Pembangunan Indonesia adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Ekonomi dan Akuntansi
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 226 Documents
 19   20   21   22   23 
Pengaruh Independensi, Integritas, dan Profesionalisme terhadap Kualitas Audit pada Inspektorat Daerah Provinsi Sumatera Selatan Vini Anarike Nababan; Zulkifli Zulkifli; Okky Savira
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2475

Abstract

The demand for accountable public governance places internal audit quality at the center of public-sector oversight. This study examines the effects of independence, integrity, and professionalism on audit quality at the Regional Inspectorate of South Sumatra Province, both partially and simultaneously. An associative quantitative design was employed using saturated sampling of a population of 59 auditors; 56 returned questionnaires were usable for analysis. Primary data were collected through a five-point Likert-scale questionnaire and analyzed using multiple linear regression in SPSS version 25 after validity, reliability, and classical assumption testing. The results show that independence has a positive and significant effect on audit quality (B = 0.632; p = 0.001), integrity has a negative and significant effect (B = -0.514; p = 0.023), and professionalism has a positive and significant effect (B = 0.564; p < 0.001). Jointly, the three variables significantly affect audit quality (F = 21.689; p < 0.001), with an adjusted R² of 0.530. These findings highlight the practical importance of safeguarding auditor independence and strengthening professionalism, while also indicating that integrity should be interpreted together with organizational and structural conditions so that ethical commitments can be translated consistently into high-quality audit outcomes.
Pengaruh Work-Life Balance, Disiplin Kerja, Lingkungan Kerja dan Kompensasi terhadap Kinerja Karyawan PT Slamet Langgeng Purbalingga Iqbal Fadholi; Hermin Endratno; Akhmad Darmawan; Irawan Randikaparsa
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2477

Abstract

This study aims to analyze the influence of Work-Life Balance, work discipline, work environment, and compensation on employee performance at PT. Slamet Langgeng Purbalingga. This study employed a quantitative approach using a survey method involving 100 respondents selected through questionnaire distribution to employees who met the research criteria. The collected data were analyzed using multiple linear regression with the assistance of SPSS statistical software. Hypothesis testing was conducted using the simultaneous F-test and the t-test to examine the effect of each independent variable on employee performance at a significance level of 5% (α = 0.05). The results indicate that Work-Life Balance, work discipline, work environment, and compensation simultaneously have a significant effect on employee performance. Partially, work discipline has the most dominant influence among the independent variables, while compensation shows a relatively lower effect compared to the other variables. These findings contribute theoretically to the development of human resource management literature, particularly regarding the factors influencing employee performance, and provide practical implications for companies in formulating policies to improve productivity, work effectiveness, human resource quality, and sustainable employee performance.
Pengaruh Corporate Social Responsibility (CSR), Kinerja Lingkungan, dan Green Accounting terhadap Kinerja Keuangan Fitri Lestari; Henny Ikka Aprilia; Azizil Dwi Putra; Titik Aryati
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2479

Abstract

This research was purposely to analyzing the impact of green accounting, environmental performance, also corporate social responsibility (CSR) towards manufacturing operating profits listed on the Indonesia Stock Exchange from 2022 to 2024. Companies are encouraged to prioritize social and environmental elements in addition to profit-seeking due to increased expectations of sustainable business practices. This quantitative analysis relies on secondary data taken from annual reports, sustainability reports, and evaluation of the company's Environmental Management Performance Assessment (PROPER) assessment Program. Purposive sampling approach is used to take samples. Regression analysis of panel data was including use panel corrected standard errors (PCSE) method and random effect Model (REM). These findings suggest that a company's financial success is not affected by its Corporate Social Responsibility efforts or its environmental performance. Green accounting, on the other hand, the yields was shown that improve financial output significantly. According to this study, environmental information that is publicly disclosed and integrated into a company's accounting system can generate more real economic value than environmental and social initiatives that don't have significant recognized by the market as a component of profitability. The yields this research shown the important implications for business leaders who wanna incorporate environmental accounting into their sustainability strategies.
Analisis Gaya Kepemimpinan Laissez-Faire terhadap Motivasi Kerja Pegawai Dinas Pertanahan dan Tata Ruang Daerah Istimewa Yogyakarta Annelya Agtika Farah; Muhammad Bakr Muhlison
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2480

Abstract

This study aims to analyze the laissez-faire leadership style of the Head of the General Affairs Subdivision on the work motivation of employees working in the General Affairs Subdivision of the Regional Office of Land Affairs and Spatial Planning of the Special Region of Yogyakarta. This study employed a qualitative approach, with data collected through observation and semi-structured interviews involving several informants working in the General Affairs Subdivision of the Regional Office of Land Affairs and Spatial Planning of the Special Region of Yogyakarta. Data validity was ensured through triangulation techniques to verify the accuracy and credibility of the information obtained. Data analysis was conducted using three main stages: data reduction, data display, and conclusion drawing. The findings indicate that the laissez-faire leadership style influences employees' work motivation. Limited direction from the leader, low managerial involvement, and communication constraints caused employees to perceive a lack of support in completing their work. These conditions also created difficulties in decision-making and weakened coordination among employees. Although some employees were able to perform their duties independently, the overall passive leadership style negatively affected team performance and employee motivation. The study also revealed that employees expect more open communication patterns and regular discussion forums to foster a more participative relationship between leaders and subordinates. Based on these findings, the study recommends that the organization adopt a more active, communicative, and responsive leadership approach to enhance employee motivation while improving task implementation and organizational decision-making processes.
Pengaruh Kualitas Pelayanan dan Brand Image terhadap Loyalitas Nasabah pada Bank BCA Indah Zefanya Aulia; Sri Nawatmi
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2492

Abstract

Increasingly fierce competition in the banking industry is driving every bank to improve service quality and build a positive Brand Image in order to maintain customer loyalty. This study aims to analyze the influence of service quality and Brand Image on customer loyalty at Bank BCA. This study employs a quantitative approach using a survey method, in which questionnaires were distributed to 96 Bank BCA customers selected using purposive sampling. Data analysis was performed using multiple linear regression with SPSS, including validity tests, reliability tests, classical assumption tests, hypothesis testing, and the coefficient of determination. The results of the study indicate that service quality has a positive and significant effect on customer loyalty, with a significance value of 0.001 (<0.05). Brand Image also has a positive and significant effect on customer loyalty, with a significance value of 0.000 (<0.05). Simultaneously, service quality and Brand Image have a significant effect on customer loyalty, with an F-test significance value of 0.000 (<0.05). The adjusted R-squared value of 0.701 indicates that service quality and Brand Image account for 70.1% of the variation in customer loyalty, while the remaining 29.9% is influenced by other factors outside the research model. This study concludes that improving service quality and strengthening Brand Image are key factors in enhancing customer loyalty at Bank BCA.
Pengaruh Realisasi Penanaman Modal dalam Negri dan Tingkat Partisipasi Angkatan Kerja terhadap Produk Domestik Regional Bruto Atas Dasar Harga Konstan Provinsi Banten Periode 2018-2025 Nurul Rif’ah; Billy Tejaarief; Anti Wulan Agustini
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2507

Abstract

This study aims to examine the role of domestic investment and labor force participation in supporting regional economic growth through changes in macro real output. An increase in macro real output serves as a key indicator of inclusive and sustainable regional economic development. However, local economies are frequently confronted with the challenge of optimizing capital resources and incorporating local labor into productive economic activities. Applying a quantitative descriptive approach, this research analyzes the effect of Domestic Direct Investment realization and Labor Force Participation Rate on the Real Gross Regional Domestic Product (Real GRDP) of Banten Province for the 2018-2025 period. Secondary time-series data sourced from the Central Statistics Agency (BPS) and the Ministry of Investment/BKPM were examined using multiple linear regression analysis. The partial results reveal that both Domestic Direct Investment and Labor Force Participation Rate exert a positive and statistically significant influence on Real GRDP. Similarly, their joint effect is also statistically significant. The study concludes that integrating domestic capital expansion with an active and productive workforce is essential for driving sustainable regional economic growth and strengthening the economic capacity of Banten Province.
Gross Profit Mark-up PT Goodyear Indonesia Tbk: Dinamika Penjualan, Segmentasi Pelanggan, Pembelian, dan Evaluasi Transfer Pricing Dame Siregar; Poltak Maruli John Liberty Hutagaol
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2518

Abstract

This study examines the association of automotive sales dynamics, customer market segmentation, and purchases with the Gross Profit Mark-up (GPM) of PT Goodyear Indonesia Tbk as a basis for evaluating transfer pricing at the gross-profit level. Using a descriptive quantitative design, the study analyzes 28 quarterly observations from 2019-2025, comprising national vehicle sales, affiliate and third-party sales proportions, purchases of raw materials and finished goods, and quarterly GPM. Annual GPM is also compared with the interquartile range of six comparable Asian tire manufacturers obtained from TP Catalyst under the Cost Plus Method (CPM). The results show that national vehicle sales and customer segmentation do not display a consistent direct association with GPM. In contrast, purchases show a clear inverse descriptive pattern: the highest annual purchases in 2022 (USD 302.0 million) coincided with the lowest GPM (4.93%), while lower purchases in 2023-2024 accompanied GPM recovery. Benchmarking indicates that Goodyear Indonesia was within the arm's length range only in 2019, 2021, and 2025. These findings highlight cost efficiency and comparability factors as critical considerations in transfer pricing evaluation.
Prediksi Potensi Kebangkrutan Perusahaan Manufaktur Subsektor Makanan dan Minuman Menggunakan Model Altman Z-Score Rizkison Rizkison; Ayu Septiyani
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2524

Abstract

The food and beverage manufacturing subsector contributes significantly to Indonesia's GDP; however, it remains vulnerable to challenges such as production cost fluctuations and the impact of the COVID-19 pandemic, which threaten corporate financial performance. This study aims to analyze the potential bankruptcy of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The research utilizes the Altman Z-Score method, which integrates liquidity, profitability, solvency, and activity ratios as an early warning indicator of financial health. The results across ten sample companies indicate variations in financial health levels over the analyzed period. Companies such as PT Ultramilk Jaya Industry & Trading Tbk and PT Mayora Indah Tbk consistently remained in the safe zone (), indicating stable financial conditions and a low risk of bankruptcy. Conversely, companies like PT FKS Food Sejahtera Tbk and PT Indofood CBP Sukses Makmur Tbk were identified in the grey zone or faced potential bankruptcy. Consequently, management in high-risk companies must promptly implement financial performance improvements and strategic adjustments to ensure business continuity.
Paradoks Produktivitas dan Jebakan Sumber Daya Alam: Ketidakselarasan Transformasi Struktural antara Output dan Tenaga Kerja di Sumatera Selatan (2015–2024) Sabam Syahputra Manurung; Mardalena Mardalena; Muhammad Subardin
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 2 (2026): Mei: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i2.2526

Abstract

This study aims to diagnose the symptoms of Dutch disease in South Sumatra through an analysis of the misalignment between sectoral output and labor absorption within the structural transformation framework from 2015–2024. Using constant-price GRDP, Sakernas labor data, Location Quotient (SLQ & DLQ) analysis, labor productivity, and employment elasticity, the study reveals three key findings. First, South Sumatra's structural transformation deviates from the normal pattern: the decline in agriculture was not accompanied by an increase in the stagnant manufacturing sector, but rather by persistent mining dominance and service sector expansion (premature tertiarization). Second, the average mining SLQ is 2.78 (strongly basic) while manufacturing SLQ is 0.86 (non-basic), yet the manufacturing DLQ is prospective (1.00), confirming a resource movement effect in which the mining boom hampers industrial potential. Third, mining labor productivity (IDR 1.013 billion/worker) is 34.5 times higher than that of agriculture (IDR 29.35 million), but mining absorbs only 1.88% of the workforce compared to 45.30% in agriculture. Mining employment elasticity is negative (–1.29), whereas agriculture is elastic (1.31), indicating the failure of the modern sector to absorb surplus labor. These findings underscore the urgency of downstreaming as a strategy to break the natural resource trap.
Analisis Tingkat Kepatuhan Pemotongan dan Pelaporan Pajak Penghasilan Pasal 23 di PT Alpen Food Industry Tahun 2023-2025 Diki Sukmadi; Abdillah Abdillah; Siti Ayu Rosida
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2531

Abstract

From a corporate perspective, taxes are considered an expense that directly reduces net profit. Companies are key entities contributing to national revenue through tax withholding and reporting obligations. This study aims to analyze compliance in withholding and reporting Article 23 Income Tax at PT Alpen Food Industry for the period 2023–2025. This research employs a descriptive qualitative method. Qualitative research offers a flexible, in-depth approach to addressing complex tax compliance questions within corporate operations. Data were collected through interviews with finance personnel and analysis of tax documentation. Results indicate that PT Alpen Food Industry complies with the withholding and reporting requirements of Article 23 Income Tax. Constraints encountered by the company do not significantly hinder the overall process. Identified obstacles are primarily technical and related to the digital implementation of the Coretax system. The study recommends regular staff training regarding tax regulation updates to minimize future technical filing errors.

Page 22 of 23 | Total Record : 226

 19   20   21   22   23 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 2 (2026): Mei: Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 1 (2026): Februari: Jurnal Ekonomi dan Pembangunan Indonesia Vol. 3 No. 4 (2025): November : Jurnal Ekonomi dan Pembangunan Indonesia Vol. 3 No. 3 (2025): Agustus : Jurnal Ekonomi dan Pembangunan Indonesia Vol. 3 No. 2 (2025): Mei : Jurnal Ekonomi dan Pembangunan Indonesia Vol. 3 No. 1 (2025): Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 4 (2024): November : Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 3 (2024): Agustus : Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 2 (2024): Mei : Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 1 (2024): Februari : Jurnal Ekonomi dan Pembangunan Indonesia Vol. 1 No. 4 (2023): November : Jurnal Ekonomi dan Pembangunan Indonesia Vol. 1 No. 3 (2023): Agustus : Jurnal Ekonomi dan Pembangunan Indonesia Vol. 1 No. 2 (2023): Mei : Jurnal Ekonomi dan Pembangunan Indonesia More Issue