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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 617 Documents
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ZAKAT ACCOUNTING GUIDELINES BASED ON COMPARISON BETWEEN ZAKAT ACCOUNTING PSAK 109 AND FAS (9) AAOIFI M. Sudirman; Muhammad Hasbi Zaenal; Sigid Eko Pramono
Jurnal Economic Resource Vol. 3 No. 2 (2020): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v3i2.302

Abstract

This research will analyze the Sharia Accounting as specifically which deals with the Zakat based on comparative analysis of PSAK 109 with FAS (9) AAOIFI. The method that used in this research is qualitative research and comparative descriptive that is a method which describes, compares a data and a situation and explains a situation so that a conclusion can be drawn, with in-depth interviews.
ANALYSIS OF INFLUENCING FACTORS ON ONLINE PRODUCT PURCHASING TO COLLEGE STUDENTS OF FEB UBSI JAKARTA Chusminah SM; Sugiyah
Jurnal Economic Resource Vol. 3 No. 2 (2020): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v3i2.303

Abstract

This study aimed to determine consumer perceptions in determining online purchase decisions, to produce factors that influence online purchasing decisions, and to show the dominant factors that influence online purchases by students at college. This research, which was conducted in April-June 2020, examined the factors that influence consumer purchasing decisions online for products. The respondents were students of the Business Administration Study Program and Office Administration Study Program, FEB UBSI Jakarta, totaling 1801 respondents. The method used in this research is descriptive analysis and factor analysis using the program of SPSS 24. The results showed that 20 factors were acceptable, and the three factors with the highest value based on the communality test were Returns, Product Availability, and Demography. Refund as the most influencial factor that allows consumers to replace products that are not suitable, or cashback. The available product is the second highest factor, consumers expect to shop online with adequate stock and up-to-date product variants. Demography as the third most dominant factor means that consumers of all ages, genders and varying levels of education have opportunities to shop online.
ANALYSIS OF FAMILY WELL-BEING IMPROVEMENT THROUGH THE JOINT ENTERPRISE GROUP PROGRAM (KUBE) IN HULOTHALANGI DISTRICT Syamsul; Achmad Risa Mediansyah; Syaiful Pakaya
Jurnal Economic Resource Vol. 3 No. 2 (2020): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v3i2.304

Abstract

The research objectives were to analyze the implementation of the joint enterprise group program (KUBE) in supporting family enterprise groups in Hulothalangi District, to analyze the benefits of the KUBE program in improving family well-being, and to analyze the obstacles faced by beneficiary families in developing their enterprise groups. The stages in the research method began with collecting data by using two approaches, namely, in-depth interview and focused group discussion. Administrators, members, government and stakeholders were conducted in In-depth interviews. Data analysis in this research used a descriptive-qualitative approach with Miles and Huberman's data analysis model consisting of data collection, data reduction, data display, and Conclution Drawing/Verification. The results showed that the thorough implementation of the KUBE program was not fully carried out seriously. The benefits of the KUBE program for groups have not yet been gained to increase family well-being. There are many obstacles that prevent the KUBE program from being implemented properly.
AN ANALYSIS OF THE LEADING ECONOMIC SECTOR IN SOUTH SULAWESI PROVINCE Mujahidah
Jurnal Economic Resource Vol. 3 No. 2 (2020): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v3i2.305

Abstract

The aim of this research is to analyze leading economic sector in south sulawesi province. The method used in this research is Location Quotient Analysis (LQ) and Shift Share Analysis. The research held on july 2020 by using GDRP data of South Sulawesi 2015-2019 period and indonesian GDP data 2015-2019. The result of this research show that in south sulawesi province there 9 economic caterogies which have basic sector namely agriculture, forestry, and fishery: water supply, waste management, waste and recycling; construction, wholesale and retail: car and motorcycle repairment; information and communication: Real Estate; Government administration, defence and sosial security compulsory: Educational Service: Health service and social activity. The result of Shift Share show that the slowest sector in South Sulawesi province is mining and quarrying sector. Whereas, the other 16 sectors are developing sectors.
Zakat as an Alternative Policy for Local Government in Alleviating Poverty (Case Study in Ternate City Government) Abd Rauf Wajo
Jurnal Economic Resource Vol. 4 No. 1 (2021): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v4i1.315

Abstract

This study aims to analyze zakat as a local government policy for the city of Ternate in alleviating poverty. The research approach used is qualitative. The data and information collection techniques used are qualitative data collection techniques, including observa-tional studies, in-depth interviews, documentation studies, and literature studies. Data analysis in this research will be carried out through several stages, namely, data reduc-tion, data display, understanding interpretation and interpretation, conclusion, and verification. The research results are, zakat as an alternative policy on poverty allevia-tion in Ternate City by the local government of Ternate City, regarding tagline of Ter-nate (e.g., Ternate cares, Ternate is smart, Ternate is taqwa, Ternate is prosperous, and Ternate is healthy). That has been implemented in the city of Ternate, even though every Local Government rarely carries out policies like this because every poverty alleviation policy is generally based on conventional bureaucratic procedures.
Budgeting Participation and Organizational Commitment to Budgetary Gaps with Information Asymmetry as a Moderating Variable Junaidi Yakub; Irfan Zamzam; Johan Fahri
Jurnal Economic Resource Vol. 5 No. 2 (2022): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v5i2.316

Abstract

This research is quantitative research with simple regression analysis and moderate regression analysis. The objectives of this study: firstly, to analyze the effect of budgetary participation in budget slack, secondly, to analyze the effect of organizational commitment on budget slack, thirdly, to analyze the effect of budgetary participation on budget slack with information asymmetry as a moderating variable, fourthly, to analyze the effect of organizational commitment on the relationship between information asymmetry and budget slack. The sample in this study was 47 respondents in the Tidore Islands city government. Based on the research results, it is known that budgetary participation has a positive effect on budget slack, organizational commitment has a negative effect on budget slack and information asymmetry does not moderate the relationship between budgetary participation and organizational commitment to budget slack.
The Influence of Transformational Leadership Style on Village Apparatus Performance Through Work Motivation in East Halmahera Regency Rian Pratama Abdi Mohamad; Adnan Rajak; Abdul Rahman Jannang
Jurnal Economic Resource Vol. 5 No. 2 (2022): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v5i2.317

Abstract

This study aims to analyze the effect of a transformational leadership style on the performance of village officials through work motivation in East Halmahera Regency. The type of research used in this research is quantitative research. The sample selected was comprised of 90 village officials using a purposive sampling technique. Data was collected using a questionnaire and then analyzed using path analysis with the help of SPSS Version 26. The results of this study found that        1) Transformational leadership had a positive and significant impact on village officials' performance, 2) Transformational leadership had a significant and positive impact on work motivation, 3) Work motivation has a positive and significant impact on the Village Apparatus' performance, and 4) Indirectly, transformational leadership has a positive and significant effect on the performance of the Village Apparatus through work motivation in East Halmahera Regency.
Mental Accounting: Investor Membuat Akun Berbeda Untuk Dividen dan Capital Gain Marissa Silooy; A Ratna Sari Dewi
Jurnal Economic Resource Vol. 5 No. 2 (2022): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v5i2.320

Abstract

Bias kognitif yang kerap dilakukan investor yaitu bias mental accounting. Mental accounting secara tidak langsung memiliki hubungan erat dalam pasar saham. Bias mental accounting merupakan kecenderungan individu untuk membuat atau menilai keputusan ekonomi dengan mengelompokkan aset atau sumber uang dalam beberapa akun yang terpisah (non-fungible). Secara pendekatan psikologi, pola pikir akuntansi ternyata juga mempengaruhi pola pikir investor sebagai pelaku pasar dalam mengambil keputusan transaksi. Tujuan penelitian untuk menggali lebih jauh tentang perilaku investor yang cenderung membuat akun berbeda untuk dividen dan capital gain. Metode yang digunakan dalam penelitian ini adalah studi pustaka. Hasil yang diperoleh adalah Investor cenderung bersedia membelanjakan dividen tetapi tidak rela merealisasikan capital gain dengan menjual sebagian kecil saham untuk tujuan yang sama. Investor saham umumnya membuat akun berbeda untuk dividen dan capital gain. Investor mestinya fokus pada yield total dan memandang keduanya fungible atau dapat saling tukar. Secara lebih jauh, investor memperlakukan dividen sama seperti pendapatan sewa property dan portofolio saham sebagai asset propertinya, sementara merealisasikan capital gain untuk dibelanjakan. Hal ini dapat menimbulkan penyesalan ketika harga saham ternyata naik.
The Influence of Dividend Policy and Net Profit Margin on Stock Prices in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Nurhaya Yusuf; A Ratna Sari Dewi
Jurnal Economic Resource Vol. 5 No. 2 (2022): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v5i2.321

Abstract

This study aims to determine the effect of the dividend policy on stock prices of pharmaceutical sub-sector manufacturing companies on the Indonesia Stock Exchange; to determine the effect of NPM on stock prices of pharmaceutical sub-sector manufacturing companies on the Indonesia Stock Exchange, and to determine the effect of both the dividend policy and NPM together on stock prices of pharmaceutical sub-sector manufacturing companies on the Indonesia Stock Exchange. The population in this study are pharmaceutical companies that carry out dividend policies and net profit margins for the 2016-2020 period by selecting samples using the purposive sampling method so that a sample of five pharmaceutical companies is taken. This research uses the literature study and documentation method. The results showed that the dividend policy (DPR) had a positive and significant effect on the stock prices of pharmaceutical companies listed on the Indonesia Stock Exchange, while net profit margin (NPM) had no positive and significant effect on the stock prices of pharmaceutical companies listed on the Indonesia Stock Exchange, and the dividend policy (DPR) and net profit margin (NPM) simultaneously had a significant effect on the stock prices of pharmaceutical companies listed on the Indonesia Stock Exchange.
Can Tax Knowledge, Tax Awareness and Socialization Increase Taxpayer Compliance? Novita Adam; Nurjana Suleman; Maryati Kadir Thalib
Jurnal Economic Resource Vol. 4 No. 1 (2021): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v4i1.326

Abstract

This study wants to examine how the influence of knowledge and awareness on taxpayer compliance; and want to test whether tax socialization is able to moderate to relationship awareness and taxpayer compliance. Data was collected through a questionnaire distributed to 100 taxpayers at KPP West Makassar research samples then analyzed using the Partial Least Square (PLS) approach. The results of the study found that tax knowledge and awareness affect taxpayer compliance. However, tax socialization was unable to moderate the relationship between awareness and taxpayer compliance.

Page 4 of 62 | Total Record : 617

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