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Ajmal
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Jl. Urip Sumohardjo, Panakkukang, Kec. Makassar, Kota Makassar, Sulawesi Selatan 90231
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INDONESIA
JER
Published by Universitas Muslim Indonesia
ISSN : -     EISSN : 26206196     DOI : https://doi.org/10.57178/jer.v6i1
Core Subject : Economy, Humanities, Science,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Economic Resource_(JER) is open access. This journal is published in _ March & September. Journal of Economic Resources|e-ISSN 2620-6196] is a peer-reviewed journal published twice a year (March & September) by the Faculty of Economics and Business, Universitas Muslim Indonesia_UMI. Journal of Economic Resource is a research work to publish articles that report the results of Economics. The Journal of Economic Resources invites manuscripts on various topics in Economics but not limited to Functional Development Economics; entrepreneurship; Management Development; and Accounting.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 41 Documents
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Search results for , issue "Vol. 7 No. 2 (2024): September - February" : 41 Documents clear
The Effect of Regional Tax Digitalization, Tax Knowledge, and Taxpayer Awareness, on Restaurant Taxpayer Compliance in Makassar City Jamaluddin, Jamaluddin; Nujum, Syamsu; Selong, Abbas; Rahman, Zainuddin
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.939

Abstract

This research was conducted with the following objectives: (1). To find out and analyze the influence of regional tax digitization on mandatory compliance of restaurants in Makassar City. (2). To find out and analyze the influence of tax knowledge on the compliance of restaurant taxpayers in Makassar City. (3). To find out and analyze the influence of taxpayer awareness on the compliance of restaurant taxpayers in Makassar City The research method used in this study is descriptive analysis and Multiple Linear Regression analysis, with a sample of 79 Restaurant Taxpayers in Makassar City. Based on the results of multiple linear regression analysis, the results show that (1). The digitization of regional taxes has a positive and significant effect on the compliance of restaurant taxpayers in Makassar City. (2). Tax knowledge has a positive and significant effect on the compliance of restaurant taxpayers in Makassar City. (3). Taxpayer awareness has a positive and significant effect on the compliance of restaurant taxpayers in Makassar City.
The Effect of Regional Original Revenue, GDP, and Capital Expenditure on Regency/City Fiscal Distress in South Sulawesi Amrisal, Amrisal; Mallongi, Syahrir; Selong, Abbas
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.941

Abstract

This study was conducted with the following objectives: (1) To Determine and Analyze the Effect of PAD on Regency/City Fiscal distress in South Sulawesi. (2) To Determine and Analyze the Effect of GDP on Fiscal distress of Regencies/Cities in South Sulawesi, (3). To Determine and Analyze the Effect of Capital Expenditure on Regency/City Fiscal Distress in South Sulawesi. The research method used in this study is descriptive analysis and Panel data regression analysis, with a sample of 24 city districts in South Sulawesi. Based on the results of the regression analysis of panel data, the results of the study show that (1). PAD has a negative and significant effect on fiscal distress with a coefficient value of -1.303, meaning that if regional original revenue increases by 1%, fiscal distress will decrease by 1.303%. A negative Coefficient value indicates that there is a negative or opposite relationship between PAD (X1) and fiscal distress (Y). This means that if PAD increases, fiscal distress will decrease. (2) (GDP) has a negative and significant effect on fiscal distress with a coefficient value of -637547.3, meaning that if economic growth increases by one-unit, fiscal distress will decrease by 637547.3 units. (3). Capital expenditure has a negative effect on fiscal distress, with a coefficient value of -0.199, meaning that if the capital expenditure ratio increases by 1%, fiscal distress will decrease by 0.199%. This negative Coefficient value indicates that there is a negative relationship between capital expenditure (X3) and fiscal distress (Y). This means that if capital expenditure increases, fiscal distress will decrease.
The Effect of the Realization of Public Service Agency Work Unit Expenditure on Education and Health and GDP on the Human Development Index (HDI) in Makassar City Arruanlinggi, Heronimus; Baharuddin, Dahlia; Selong, Abbas
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.944

Abstract

This research was conducted with the following objectives: (1). To find out and analyze the influence of the Realization of Expenditure of the Public Service Agency of the Education Cluster on the Human Development Index (HDI) in Makassar City. (2). To find out and analyze the effect of the Realization of Expenditure of the Public Service Agency of the Health Cluster on the Human Development Index (HDI) in Makassar City. (3). To find out and analyze the influence of GDP on the Human Development Index (HDI) in Makassar City. This study uses Multiple Linear Regression analysis. The data used is secondary data for 11 years. Based on the results of the research conducted by the researcher, the researcher concluded that (1). The realization of the Education BLU Work Unit Expenditure has a negative positive effect on the Human Development Index (HDI), in Makassar City (2). The realization of the Expenditure of the BLU Health Work Unit has a positive and insignificant effect on the Human Development Index (HDI), in Makassar City. (3). GDP has a significant positive effect on the Human Development Index (HDI), in Makassar City.
Predicting Financial Distress and Bankruptcy of PT Sepatu Bata Tbk with Six Methods Sucipto, Rakhmat Hadi; Sumantri, Fazhar; Taruna, Helmy Ivan
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.977

Abstract

This study aims to estimate the financial difficulties that may be experienced by PT Sepatu Bata Tbk, compare six bankruptcy prediction methods, namely Altman, Springate, Zmijewski, Grover, Ohlson, and Taffler, and find the accuracy level of the predictive model. The research uses a quantitative approach by utilizing an independent sample t-test to detect comparisons between bankruptcy prediction methods from the company's secondary data. The results of the study show that the Altman method successfully detected the existence of financial distress of the company, namely in 2020, 2022, and 2023, while the rest of the time the company was still safe and entered the gray area, the Springate method predicts that for 12 years from 2012 to 2023 the company was trapped in the threat of bankruptcy due to financial distress, the Grover method found the fact that throughout the year from 2012 to 2023 the company experienced financial difficulties, Zmijewski's method proves that companies are experiencing financial distress only in 2023, Ohlson's method detects that companies are still in good health for 12 years from 2012 to 2023, and the Taffler model predicts that companies have experienced various conditions over the past 12 years and are only threatened with bankruptcy in 2020 and 2021. The Taffler method showed the highest accuracy rate of 83%, followed by the Altman and Zmijewski methods at 75%, Ohlson at 65%, and Springate and Grover both recorded an accuracy rate of 33%.
Analysis of Income Disparity Fishermen in Papua Barat Daya Regency Hasbiah, Hasbiah
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.983

Abstract

This study analyses income disparity between fishermen and mangrove crab fishermen in Papua Barat Daya Village, Papua Barat Regency. Quantita-tive methods were used with descriptive analysis and statistical tests, in-cluding the Gini Index and two-sample independent t-test. Data were col-lected from 50 fishermen and 50 mangrove crab fishermen through ques-tionnaires related to their monthly income. The results showed that the av-erage income of fishermen was IDR 6.13 million higher than the average in-come of mangrove crab fishermen of IDR 5.26 million. The Gini Index anal-ysis showed a value of 0.32 for fishermen and 0.45 for mangrove crab fish-ermen, indicating greater income inequality among mangrove crab fishermen. The two-sample independent t-test showed that the difference in in-come between the two groups of fishermen was statistically significant (p < 0.05). This study concludes that there is significant inequality in income between fishermen and mangrove crab fishermen, with higher inequality oc-curring in mangrove crab fishermen. Policy recommendations to reduce this inequality include improving market access, cultivation technology, and government intervention to support the welfare of fishermen in the man-grove crab sector.
Brand Image Analysis and Sales Promotion on the Purchase Decision of Top Coffee Gula Palm Brand Through Brand Equity Patiku, Melda Yanti; Rosanti, Novita; Verawaty
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.985

Abstract

This study aims to find out and analyze the Influence of Brand Image and Sales Promotion on Purchase Decisions of Top Coffee Palm Sugar Through Brand Equity as an Intervening Variable with a research period of 1 month starting from July to August 2024. The analysis method used is Path Analysis using SmartPLS Software ver 3 2024, the purpose is to describe the actual state of the research object to determine the Brand Image and Sales Promotion of the Purchase Decision of Top Coffee Gula Palm Brand Through Brand Equity as Veriabel Intervening in the Tamalanrea Village Community who consume Top Coffee Gula Palm through the submission of statements in the questionnaire. The results of the study were (1) Brand image has a positive and significant effect on brand equity, (2) Sales promotion has a positive and significant effect on brand equity, (3) Brand image has a positive and significant effect on purchase decisions, (4) Sales promotion has a positive and significant effect on purchase decisions, (5) Brand equity has a positive and significant effect on purchase decisions, (6) Brand image has a positive and significant effect on purchase decisions through brand equity, (7) Sales promotion has a positive and significant effect on purchase decisions through brand equity.
Determinant Factors of Profitability of the Indonesian Non-Financial SMEs PEFINDO Index Farel, Jose Raci; Farah Margaretha Leon; Yosephina Endang Purba
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.997

Abstract

This research aims to determine the influence of determinant factors of non-financial SMEs' PEFINDO index profitability in Indonesia from 2018 to 2022, with independent variables including company size, company age, company efficiency, working capital, liquidity, leverage, volatility, and market risk on the dependent variables of ROE and ROA. The study utilizes secondary data in the form of financial reports from non-financial companies that have been included in the PEFINDO25 index of the Indonesia Stock Exchange during the 2018-2022 period. This research sample used purposive sampling and obtained 65 companies as samples. Data analysis for hypothesis testing involves multiple regression using E-views 9 software. The test results indicate that company size, company efficiency, and working capital have a positive impact on ROE, while company age, leverage, and market risk have a negative impact on ROE. Company size, company age, and volatility have a negative impact on ROA, while company efficiency and working capital have a positive impact on ROA. However, liquidity does not significantly affect either ROE or ROA. These factors need to be considered by companies to make informed decisions in maintaining or improving company profitability, avoiding financial distress leading to bankruptcy, and determining suitable investments for investors.
Influence Hedonic Life Style And Customer Experience On Customer Loyalty With Customer Loyalty As An Intervening Variable Sutedjo , Bambang; Sumiyati , Sri
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.1005

Abstract

Hearing the word Starbucks Coffee, people must know company shop coffee the biggest in world Which positioned as a coffee shop for the upper economic class as a lifestyle. The research conducted has the aim of analyzing the influence of hedonic lifestyle and customer experience on Customer Loyalty with the mediation variable Customer Satisfaction on Starbucks coffee customers, it is hoped that the research conducted can provide an overview of the hedonistic lifestyle and consumer experience in enjoying Starbucks coffee. The research conducted using a sample of Starbucks coffee consumers in the city of Semarang which has 14 coffee outlets, with 60 respondents with a purposive sampling technique, by distributing questionnaires via Google Form. The analysis technique uses an instrument test in the form of a validity and reliability test, while the data processing technique uses multiple regression analysis. The results of the study show that the hedonic lifestyle and customer experience variables have a positive influence on Customer Satisfaction and Customer Loyalty , mediation testing shows that the customer satisfaction variable is not a mediating variable, only a reinforcing variable.
Implementation of Direct Marketing in Asset Lease of PT. Kereta Api Indonesia (Persero) by Non-Transportation Commercialization Unit (KNA) DAOP 6 Yogyakarta Hidayat, Anas; Ardian
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.1010

Abstract

This study aims to analyze the application of direct marketing strategies in the leasing of non-transportation assets by PT Kereta Api Indonesia (Persero) through the Unit Commercialization Non-Transportation (KNA) in Operational Area 6 Yogyakarta. Direct marketing is conducted through various media such as direct mail, internet amd telemarketing. This study examines how direct marketing strategies can increase the leasing of non-transportation assets such as kiosks, company-owned houses, and commercial spaces owned by PT Kereta Api Indonesia (Persero). The results show that the implementation of direct marketing is effective in increasing non-transportation revenues and expanding market reach, particularly through targeted direct mail and digital promotion via websites and social media. Challenges include the suboptimal intensity of promotion and the need to enhance the use of various marketing channels. This research highlights the importance of personalization and market segmentation in direct marketing strategies, as well as the significant impact of digital media in promoting the company’s non-transportation assets.
A Systematic Literature Review: Determinants of User Interest in Digital Payment Services: Trends and Causes Indrijawati, Aini; Mediaty; Arham; Damayanti, Sri; Wahid, Muhammad Zulfadli
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.1011

Abstract

This study aims to analyze the trends in digital payment usage, the key factors influencing adoption, and the roles of Perceived Usefulness and Perceived Ease of Use in driving user interest. A systematic literature review approach was employed, analyzing scholarly articles from the past decade (2014–2024), focusing on technological, behavioral, cultural, and regulatory aspects influencing digital payment adoption. The findings reveal that digital payment adoption has proliferated and is driven by technological advancements such as blockchain, regulatory support, and economic incentives. Perceived Usefulness emerges as a primary factor, offering benefits such as efficiency, cost savings, and enhanced financial inclusion. Meanwhile, Perceived Ease of Use, including intuitive interfaces and AI-based support, strengthens user engagement. This study highlights the importance of user-friendly and locally adaptive service designs. Practically, the findings provide strategic guidance for service providers and policymakers to prioritize intuitive designs, robust security frameworks, and digital literacy programs to foster the development of an inclusive and sustainable digital payment ecosystem.

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