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PENG: Jurnal Ekonomi dan Manajemen
Published by Lembaga Teewan Journal Solutions
ISSN : -     EISSN : 30483573     DOI : https://doi.org/10.62710/
Core Subject : Economy,
Economics, Econometrics & Finance
Mengusung moto "Sinergi Pengetahuan untuk Kemajuan Ekonomi" adalah jurnal peer-review yang fokus di bidang Ekonomi Murni, Kependidikan Ekonomi, Manajemen, Kewirausahaan, Akuntansi, Ekonomi Islam dan bidang lainnya yang relevan dengan ekonomi yang belum pernah dipublikasikan dalam jurnal lainnya.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 602 Documents
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Pengaruh Kebijakan Dividen, Kebijakan Hutang dan Kebijakan Modal Kerja Terhadap Profitabilitas pada Perusahaan Sektor Barang Baku yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019-2023 Andi Pranata, Muhammad; Suprihatmi SW
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Januari: Economics and business economics in Humanity
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/4mjb7p57

Abstract

Laba memegang peranan penting dalam struktur dan pertumbuhan suatu perusahaan karena membantu mengukur kinerja dan keberhasilan perusahaan. Semakin tinggi margin keuntungan maka semakin baik kinerja perusahaan. Penelitian ini menggunakan data kuantitatif yang terdiri dari DPR, DER, WCT, dan ROA yang bersumber dari www.idx.com. Teknik pengumpulan data dalam penelitian ini poroposive sampling menggunakan data sekunder. Sampel dalam penelitian ini berjumlah 15. Teknik analisis data menggunakan analisis deskriptif yaitu berupa analisis regresi linier berganda, uji t, uji F, dan uji koefisien determinasi. Hasil uji t menunjukan bahwa Kebijakan Dividen berpengaruh signifikan terhadap Profitabilitas karena memiliki nilai signifikan 0,000 < 0,05. Kebijakan Hutang berpengaruh signifikan terhadap Profitabilitas karena memiliki nilai signifikan 0,000 < 0,05. Kebijakan Modal Kerja berpengaruh signifikan terhadap Profitabilitas karena memiliki nilai sebesar 0,001 < 0,05. Hasil uji F menunjukan dengan nilai signifikan sebesar 0,000 < 0,05, artinya terdapat pengaruh bebas yaitu Kebijakan Dividen, Kebijakan Hutang dan Kebijakan Modal Kerja terhadap Profitabilitas. Hasil koefisien determinasi sebesar 81,7% artinya besarnya sumbangan pengaruh variabel bebas yaitu Kebijakan Dividen, Kebijakan Hutang dan Kebijakan Modal Kerja terhadap variabel terikat yaitu Profitabilitas, sisanya 12,9% dipengaruhi oleh faktor-faktor lain diluar variabel yang diteliti.
Pengaruh Literasi Keuangan, Gaya Hidup, Pengendalian Diri dan Media Sosial Terhadap Perilaku Konsumtif Pembelian Iphone (Survei pada Mahasiswa Universitas Slamet Riyadi Surakarta) Oktaviana, Rizka Azimatul; Wibowo, Edi
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Januari: Economics and business economics in Humanity
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/ha65h715

Abstract

Financial management refers to a series of activities that focus on managing financial resources effectively and efficiently. This study aims to examine the influence of financial literacy, lifestyle, self-control, and social media exposure on individual consumptive behaviour, especially in the context of purchasing premium products such as iPhones. This research is a survey of Slamet Riyadi University Surakarta students who use iphone. The type of data used is quantitative data. The data source used is primary data. The population in this study were iphone user students at Slamet Riyadi University Surakarta. The number of samples used in this study were 100 people. This data collection technique uses a questionnaire. This data analysis uses multiple linear regression tests, t tests, F tests, and determination coefficient tests. The results of the t test show that financial literacy (X1) price has no significant effect on consumptive behaviour, lifestyle (X2) has a significant effect on consumptive behaviour, self-control (X3) has no significant effect on consumptive behaviour, and social media (X4) has no significant effect on consumptive behaviour
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Good Governance Terhadap Akuntabilitas Kinerja Instansi Pemerintah: Studi Kasus pada Organisasi Perangkat Daerah Kabupaten Sukoharjo Kusumaningsari, Brina; Harimurti, Fadjar
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Januari: Economics and business economics in Humanity
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/yx7my222

Abstract

Studi ini berfokus pada evaluasi dampak kejelasan sasaran anggaran, praktik pengendalian akuntansi, dan penerapan good governance terhadap tingkat akuntabilitas kinerja instansi pemerintah di lingkungan perangkat daerah Kabupaten Sukoharjo. Pendekatan kuantitatif digunakan sebagai landasan dalam pengumpulan dan analisis data. Teknik purposive sampling diterapkan untuk menentukan sampel penelitian. Sebanyak 92 pegawai dari organisasi perangkat daerah terlibat sebagai responden dalam penelitian ini. Pengumpulan data dilakukan melalui distribusi kuesioner kepada seluruh pegawai di lingkungan perangkat daerah Kabupaten Sukoharjo. Analisis data dilakukan melalui serangkaian uji statistik, meliputi uji deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, regresi linear berganda, uji t, uji F, dan uji koefisien determinasi. Hasil analisis menunjukkan adanya pengaruh signifikan dari kejelasan sasaran anggaran, pengendalian akuntansi, dan penerapan good governance terhadap peningkatan akuntabilitas kinerja instansi pemerintah di wilayah Kabupaten Sukoharjo.
Pengaruh Kepuasan Kerja, Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan Toko Nyu Nyu All Shop di Mojosongo Dila Syamsiah, Nurani; Sutarno
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Januari: Economics and business economics in Humanity
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/jmr79q45

Abstract

Nyu-Nyu All Shop, an imported clothing and accessories retail business that has been operating since 2014 with 30 employees. The store is located on Jalan Jaya Wijaya, Mojosongo, Jebres District, Surakarta City, Central Java. This study aims to analyse the influence of job satisfaction variables, work motivation, and work discipline on employee performance at the store. This study, by taking a sample of all employees (N=30), aims to empirically test the effect of job satisfaction variables, work motivation, and work discipline on employee performance in the company. Data analysis was conducted using SmartPLS software with descriptive analysis techniques, construct validity test (convergent and discriminant), reliability test, prediction test (Q2), hypothesis test (t test), goodness of fit test, and coefficient of determination (R2) analysis. Convergent validity analysis shows that the research instrument has met the validity criteria after deleting several items. The results of the discriminant validity test with the Heterotrait-Monotrait method (HTMT) also indicate that the constructs in this study are valid. The regression analysis results show that the independent variables in this study, namely job satisfaction, work motivation, and work discipline, are collectively able to explain 89% of the variance in employee performance (R-Square = 0.890). Hypothesis testing shows that there is a significant influence between work motivation and work discipline on the performance of Nyu-Nyu All Shop employees, with a positive direction of influence. In contrast, the effect of job satisfaction on employee performance is not significant and has a negative direction.
Analisis Pengendalian Persediaan Bahan Baku dengan Menggunakan Metode Material Requirement Planning pada UMKM Onde-Onde Liana di Sragen Sri Rejeki, Putri; Sunarso
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Januari: Economics and business economics in Humanity
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/s3a2ah78

Abstract

Liana Onde-onde, a micro, small, and medium-sized enterprise (MSME) in the food production industry, faces challenges in managing raw material inventory costs. This research aims to analyze the extent to which the existing inventory control system has achieved optimal efficiency. Furthermore, this study will explore the implementation of the Material Requirements Planning (MRP) method as an alternative to improve the efficiency of raw material inventory costs at the MSME. This research adopts the Material Requirements Planning (MRP) approach in the context of Liana Onde-onde production. The data collected includes company profiles, process production analysis, raw material quantification, inventory, and evaluation of storage and ordering costs. Data sources include direct observation and internal documentation. Data collection methods involved in-depth interviews and document studies. Quantitative analysis uses lot sizing techniques, namely Lot For Lot (LFL), Economic Order Quantity (EOQ), and Period Order Quantity (POQ). The results of the study conclude that the raw material control system of Liana Onde-onde is not yet efficient. This is evidenced by the total raw material inventory costs incurred according to Liana Onde-onde's policy, resulting in a total raw material inventory cost of Rp. 1,525,000, which is greater than the Lot For Lot (LFL) technique of Rp. 240,000, the Economic Order Quantity (EOQ) of Rp. 1,028,000, and the Period Order Quantity (POQ) of Rp. 240,000. From the comparison, the Period Order Quantity (POQ) technique produces the most efficient total raw material inventory cost.
Pengaruh Financial Leverage dan Operating Leverage Terhadap Profitabilitas pada Perusahaan Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Rizky Utami, Adinda; Suprihatmi SW; Indriastuti, D. Ririn
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Januari: Economics and business economics in Humanity
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/28gr6634

Abstract

Profitability is the company's ability to generate profits using the resources within the company itself in a certain period. The higher this ratio, the better it means that the position of the company owner is getting stronger. The purpose of this study was to analyse the significance of the effect of financial leverage and operating leverage on profitability. The population in this study are transportation sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique of this study used purposive sampling method, so that a sample of 28 companies was obtained. The data analysis technique in this study used multiple linear regression analysis, t test, F test, and coefficient of determination (????2). This study partially shows that financial leverage has a significant positive effect on profitability in transportation companies listed on the Indonesia Stock Exchange during the period 2020-2022. Operational leverage was also found to have a significant positive effect on profitability in transportation companies listed on the Indonesia Stock Exchange during the same period. Simultaneously, financial leverage and operational leverage have a significant effect on the profitability of these transportation companies. The results of the analysis of the coefficient of determination (adjusted R2) of 0.175 indicate that the independent variables X1 (financial leverage) and X2 (operational leverage) explain 17.5% of the variation in profitability (Y). The remaining 82.5% (100% - 17.5%) is explained by other variables outside the model, such as working capital turnover, liquidity, firm size, debt-to-equity ratio (DER), and capital structure.
Pengaruh Motivasi Kerja, Lingkungan Kerja dan Disiplin Kerja Terhadap Produktivitas Kerja Karyawan di Pabrik Tahu Sari Klaten Mahesa Birowo, Aldi; Fii Ahsani, Riska
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Januari: Economics and business economics in Humanity
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/3tgwxb46

Abstract

The subject of this research is Sari Tofu Factory, located in Cokro Village, Tulung District, Klaten Regency. The factory has a production capacity of 3 tonnes of soybean per day, which is processed into various variants of tofu products. With this scale of production, the company employs 84 employees who work alternately for 24 hours to meet production needs. This study aims to empirically examine the influence of work motivation, work environment, and work discipline variables on employee productivity in a medium-scale manufacturing company engaged in tofu production. A quantitative approach was used in this study to obtain numerical data. The population in this study were 84 employees of Sari Tofu Factory. The sample in this study was 84 employees using saturated sample technique (Census Sample) where if the population is less than 100 then the number of samples taken as a whole. Data analysis in this study includes descriptive analysis to describe the characteristics of the data, as well as multiple linear regression analysis to test the research hypothesis. The t test, F test, and coefficient of determination are used to measure the significance of the influence of the independent variable on the dependent variable.
Pengaruh Disiplin Kerja, Lingkungan Kerja dan Pelatihan Kerja Terhadap Motivasi Kerja Pegawai Dinas Kearsipan dan Perpustakaan Karanganyar Budi Santoso, Tomy; Fii Ahsani, Riska
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Januari: Economics and business economics in Humanity
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/sk4dvx90

Abstract

This study aims to evaluate the impact of work discipline, working environment conditions, and training programmes on the level of work motivation of employees at the Karanganyar Archives and Library Service. Primary quantitative data is the main source of this research. All employees at the Karanganyar Regency Archives and Library Service constituted the study population, with 57 employees selected as the sample. Data collection was carried out through questionnaires, and data analysis involved multiple linear regression, t-test, F-test, and coefficient of determination. The results showed that work discipline has a significant effect on motivation, work environment has a significant effect on motivation and job training has a significant effect on motivation. The result of the coefficient of determination is 0.828, which means that the influence given by the independent variables, namely work discipline, work environment and job training on the dependent variable of motivation is 82.8% while the remaining (100%-82.8%=) 17.2% is explained by other variables outside the researcher's model.
Analisis Pengendalian Persediaan Bahan Baku dengan Metode Material Requirement Planning pada Coffee & Local Food Waroeng Kobar di Surakarta Tunjung Saputra, Chaidar; Sunarso
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Januari: Economics and business economics in Humanity
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/jaavt195

Abstract

Demand is an aspect that every company must face, with variations in the amount of demand ranging from high to low levels. This variation in demand levels can pose challenges for company management, especially related to the raw material inventory management system. Excessive raw material inventory can result in increased storage costs, while too little inventory has the potential to cause raw material shortages (stockouts). Therefore, efficiency in inventory management is important so that companies can reduce production costs and ensure operational activities run efficiently, so that the company's goal of achieving profits can be achieved. This research seeks to overcome the problem of raw material inventory management by applying the Material Requirement Planning (MRP) method. The data used in this research comes from primary and secondary data, which are collected through observations, interviews, literature studies, and documentation related to the production process and the condition of raw material inventory in the warehouse, with a case study implemented at Waroeng Kobar in Surakarta. The results of the analysis of raw material inventory with the MRP method show differences in results between each method used, where the LFL method results in an inventory cost of Rp 396,000, the EOQ method of Rp 328,650, and the POQ method of Rp 704,175. This shows that the application of the Economic Order Quantity (EOQ) method at Waroeng Kobar, Surakarta, can save costs up to Rp 673,350.
Analisis Pengaruh Pajak Daerah, Retribusi Daerah dan Hasil Pengelolaan Kekayaan Yang Dipisahkan dalam Meningkatkan Pendapatan Asli Daerah (Studi Kasus pada Badan Keuangan Daerah Kabupaten Karanganyar) Nasriah, Ainun; Harimurti, Fadjar
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Januari: Economics and business economics in Humanity
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/41ctxg13

Abstract

Pendapatan Asli Daerah adalah sumber pendapatan yang diperoleh oleh pemerintah daerah, bukan hanya dari pemanfaatan sumber daya yang dimiliki oleh pemerintah, tetapi juga dari pelaksanaan berbagai kegiatan pemerintahan serta penyediaan layanan kepada masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh Pajak Daerah, Retribusi Daerah, dan Hasil Pengelolaan Kekayaan Daerah yang Dipisahkan terhadap Pendapatan Asli Daerah. Populasi dalam penelitian ini adalah laporan realisasi anggaran Kabupaten Karanganyar untuk tahun 2013-2014. Sebanyak 37 sampel digunakan dalam penelitian ini, yang diperoleh dengan teknik Nonprobability Sampling. Penelitian ini menggunakan data sekunder sebagai sumber utama. Metode analisis yang diterapkan meliputi regresi linier berganda, uji t, uji f, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa Pajak Daerah memiliki pengaruh positif yang signifikan terhadap Pendapatan Asli Daerah, sementara Retribusi Daerah tidak menunjukkan pengaruh signifikan yang negatif, dan Hasil Pengelolaan Kekayaan Daerah memberikan pengaruh positif yang signifikan terhadap Pendapatan Asli Daerah.

Page 13 of 61 | Total Record : 602

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