cover
Contact Name
Ajmal
Contact Email
economic.resources@umi.ac.id
Phone
+6281288116372
Journal Mail Official
ajmalasad@umi.ac.id
Editorial Address
Jl. Urip Sumohardjo, Panakkukang, Kec. Makassar, Kota Makassar, Sulawesi Selatan 90231
Location
Kota makassar,
Sulawesi selatan
INDONESIA
JER
ISSN : -     EISSN : 26206196     DOI : https://doi.org/10.57178/jer.v6i1
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.
Articles 490 Documents
Aspects of the characteristics of financial reports from governments through organizational commitment Nurul Fuada; Asbi Amin
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.v4i1.327

Abstract

The purpose of this research is to demonstrate that the capacity of the financial apparatus and the clarity of the objectives of the budget have an impact on the characteristics of government financial reports and the clarity of the objectives of the budget on the characteristics of government financial statements. Organizational commitment is capable of moderating the relationship between the capacity of the financial apparatus and the clarity of the objectives of the budget with the characteristics of the financial reports of the government. This is a quantitative study of primary data. The population in this study was responsible for making the financial reports of the Makassar City Regional Apparatus Organization using a purposeful sampling technique by the head of administration and accounting staff, so that the sample was fifty-four people. A questionnaire survey collected data and tested it through Partial Least Square (PLS) analysis. The results demonstrate that the capacity of the financial apparatus and the clarity of the budget objectives have a significant impact on the characteristics of government financial reports. The organizational commitment, however, was unable to moderate the relationship between the capacity of the financial apparatus and the clarity of the budgetary objectives with regard to the characteristics of government financial reporting.
Bank Health Analysis at PT. Bank NTB Syariah With Risk Based Bank Rating and Financial Distress Method Nurul Hidayati Indra Ningsih Nurul; Baiq Reinelda Tri Yunarti; Mos Indrawati
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.v5i2.349

Abstract

This study aims to determine the health level of PT Bank NTB Syariah in 2019-2020. This research uses quantitative research. The data collection method used in this research is the documentation method. The data analysis technique used is to analyze financial statements in accordance with PJOK Number 8/POJK.03/2014 CHAPTER II Article 6 No. 1 and Article 2 Bank Indonesia Regulation No. 13/1/PBI/2011. The results of the study show that the risk profile or risk profile of Bank NTB Syariah in 2019 and 2020 seen from the NPF value obtained a healthy predicate, while if viewed from the FDR value in 2019 the NPF value received a healthy predicate, but in 2020 it received a Fairly Healthy predicate. Earnings or Profitability of Bank NTB Syariah in 2019 and 2020 obtained the title Very Healthy as reflected in the ROA ratio value of more than 1.5% Capital or Bank NTB Syariah capital in 2019 and 2020 obtained the predicate very healthy as reflected in the calculation of the CAR ratio exceeding the limit 12%. Based on the Self-Assessment in the report on the implementation of Good Corporate Governance, Bank NTB Syariah in 2019 and 2020, obtained a composite rating of 2 with the "Good" predicate category. The NPF, ROA and CAR ratio values ​​indicate the condition of the Islamic NTB Bank in a healthy condition and no potential for Financial Distress to occur.
Single Index Model in Optimal Portfolio Formation On Stock Index LQ 45 Maryam Nadir Maryam; 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.v5i2.350

Abstract

The purpose of this study is to analyze the formation of an optimal stock portfolio and provide the expected rate of return and minimum portfolio risk. This type of research is descriptive with a quantitative approach. The data used in this study is secondary data, consisting of closing prices, market index (LQ45 index), seven-day repo rate, beta and alpha for the periods June 2019-June 2020 and June 2020-June 2021. The data analysis method uses Microsoft Excel program to calculate LQ45 stock index in optimal portfolio formation. The results of the study show that there are seven stocks that perform well and form an optimal portfolio, which can be sorted by stock performance, namely: MIKA (44%); JPFA (24%); ITMG (12%); INKP (11%); INDF (6%); PGAS (1%), and PTPP (2%). which produces an expected portfolio return of 13.00% and a portfolio risk level of 19.22%. Of the ten sample companies used in the study, there were three issuers that were not optimal, namely:INTP;MNCN;and PTBA, due to the value of ERB C.
Effect of Liquidity and Solvency on Profitability of Banking Companies in Indonesia Hariatih Hariatih; Indrawan Aziz
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.v5i2.351

Abstract

This study aims to determine the effect of liquidity and solvency on profitability as one of the company's main objectives. The population in this study was 36 banks listed on the Indonesia Stock Exchange for the period 2014-2018. This research was conducted using secondary data from the Indonesia Stock Exchange (IDX). Sample selection was made using the purposive sampling technique. Of the 36 banks listed on the Indonesia Stock Exchange, ten have had a positive profitability trend in the last four years. The type of data used in this research is quantitative data. The data was obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id, in the form of quarterly financial reports (March 2014-September 2018). Go public, commercial banks. The data collection technique used in this research is the method of documentation analysis or literature study. The results obtained are 1) Liquidity variable (LDR) has a positive and significant effect on the profitability (ROE) of banks listed on the Indonesia Stock Exchange. 2) Solvency variable (DER) has no (negative) and no significant effect on the profitability (ROE) of banks listed on the Indonesia Stock Exchange. 3) Liquidity (LDR) and Solvency (DER) variables have a significant positive effect on the profitability (ROE) of banks listed on the Indonesia Stock Exchange.
Disclosure of Fraud Through Forensic Accounting, Audit Investigation and Auditor Professionalism Riza Amalia Rifani; Hamida Hasan
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.v5i2.364

Abstract

This study aims to analyze the effect of the application of forensic accounting, investigative audits, and auditor professionalism on fraud disclosures at the BPKP office representing the province of South Sulawesi. This study used primary data by conducting direct research in the field by providing questionnaires to 35 auditors from the BPKP office representing South Sulawesi Province. The statistical method used is multiple linear regression analysis with the help of SPSS software. The results of the analysis showed that forensic accounting variables had a positive and significant effect on fraud disclosure, investigative audit variables had a positive and significant effect on fraud disclosure, and auditor professionalism had a positive effect on fraud disclosure.
Saving Behaviour: Factors That Affect Saving Decisions (Systematic Literature Review Approach) Bayu Bastian Jumena; Steven Siaila; Joko Rizkie Widokarti
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.v5i2.365

Abstract

Savings have an important role as alternative funding when the primary income is in trouble. Previous research on saving behavior has been carried out fragmentary, which causes the conclusions to be partial. Therefore, it is necessary to research with a systematic literature review method to obtain a complete conclusion about the factors that can influence individual saving decisions. In this study, the articles used consisted of 124 published by Elsevier from 2012-2021. The results show that over the past ten years, research on saving behavior has been carried out in 185 countries and ten regions, with the method used consisting of 18 analytical methods. The results of the meta-synthesis show that 15 factors can influence the saving decision, viz: personal wealth, individual needs and dependency, macroeconomic, demographic, financial literacy, anticipatory, psychological and social, profit, self-obligation, financial service, savings product marketing, job profile, self-preference, financial goals, and geographic. The fifteen factors are classified into two groups: internal factors (consisting of 10 factors) and external factors (consisting of 5 factors).
The Effect of Organizational Climate and Work Motivation on Employee Performance at Sawerigading Hospital Palopo Ahmad Syarief Iskandar Syarief; Nurul Inayah Iskandar; Muhammad Nur Alam Muhajir; Takdir
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.v5i2.366

Abstract

This study aims to determine the effect of organizational climate and work motivation on employee performance. This research was conducted at Sawerigading Hospital, Palopo City, South Sulawesi. This study uses a population of all employees in Sawerigading Hospital, Palopo city as many as 378, people with a sample of 194 employees drawn by the Simple Random Sampling technique using the Slovin formula. Data collection techniques are carried out to obtain the required data and information using a questionnaire. Data analysis in this study used Multiple Linear Regression Analysis through the Statistical Package for Social Setence (SPSS.23) Program. The results of this study indicate that organizational climate has a positive and significant effect on the performance of employees at Sawerigading Hospital, Palopo City,
The Influence of Customer Relationship Management on Customer Satisfaction Ridwan Ridwan; Yuswari Nur; Mariah Mariah
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.v4i1.367

Abstract

This study aims to examine and examine the effect of Customer Relationship Management through continuity marketing, one-to-one marketing, and partnering programs on customer satisfaction at the Makassar Employment Social Security Administration Office. This study uses a questionnaire as a data collection tool. Determination of the number of samples using Slovin's theory with calculations as many as 100 respondents. Furthermore, data analysis was carried out using descriptive qualitative analysis, research instrument testing (consisting of validity and reliability tests), classical assumption test (consisting of normality test, multicollinearity test, and heteroscedasticity test), multiple regression analysis, and hypothesis testing (consisting of partial test and simultaneous test). The results showed that Customer Relationship Management through Continuity Marketing, One to One Marketing, and Partnering Programs had a significant and simultaneous effect on customer satisfaction at BPJS Ketenagakerjaan in Makassar. Through this research, the BPJS Employment Office in Makassar must focus more on Sustainable Marketing in increasing customer loyalty and satisfaction by developing service innovations that have long-term benefits.
Purchase Intention Millenial Indonesia Terhadap Produk Makanan Organik Lulu Drusyita Lulu; Kurniawati
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.v5i2.369

Abstract

Penelitian ini bertujuan untuk memberikan salah satu karya penelitian pertama yang, dengan menggunakan konstruksi the theory of planned behaviour (TPB), menganalisis tingkat niat beli produk organik. Jenis penelitian ini adalah kuantitatif dengan ruang lingkup korelasional dan desain cross sectional. Populasi penelitian ini adalah (195) milenial dari Indonesia. Hasilnya diolah melalui analisis the exploratory factor analysis (EFA), the confirmatory factor analysis (CFA) dan the structural equation modelling (SEM). The subjective norms, Health Consciousness dan Cost Perception mempengaruhi niat untuk membeli produk organik. Availability yang dimediasi oleh perceived behavioural control meningkatkan niat beli, sedangkan price produk tidak. Attitude dan Perceived behavioral Control tidak mempengaruhi niat untuk membeli produk organik.
Mandalika Special Economic Zone and the Potential for Regional Economic Development of Central Lombok Regency through Investment Alfian Eikman Alfian; Sulhan Hadi; Ismail
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.v5i2.371

Abstract

This study attempts to explain the various economic potentials created as a result of the domino effect of the development and development of the Mandalika Special Economic Zone in Central Lombok Regency, West Nusa Tenggara Province by mapping regional potentials whose development can be accelerated with capital assistance from foreign and domestic investment processes ( PMA and/or PMDN), which consists of data on several potential sectors that can be developed and built by expecting funding sources from investment or investment from outside. This study uses a qualitative approach with data collection methods using literature studies and interviews. The results show that there are several sectors that have the potential to support the development of the Mandalika Special Economic Zone in Central Lombok Regency. These sectors include tourism, agriculture, marine and fishing, where the agricultural, marine, and fishing sectors are the buffers of the tourism sector in the supply of raw materials for the food and beverage industry. The findings also explain that, although developing quite rapidly, tourism-supporting industries such as accommodation and F&B have not been able to meet the needs of the tourism sector in Central Lombok, so the potential for economic development is still very wide open. Therefore, the right strategy by utilizing economic network incentives from the existence of SEZs in attracting investment can be relied upon to accelerate the development of existing economic potential.

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