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Contact Name
Dedi Sufriadi
Contact Email
dedisufriadi@serambimekkah.ac.id
Phone
+6285260082672
Journal Mail Official
jurnalpeng@gmail.com
Editorial Address
CV. Teewan Solutions Jl. Syiah Kuala, Kp. Mulia, Kuta Alam, Banda Aceh
Location
Kota banda aceh,
Aceh
INDONESIA
PENG: Jurnal Ekonomi dan Manajemen
ISSN : -     EISSN : 30483573     DOI : https://doi.org/10.62710/
Core Subject : Economy,
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.
Articles 602 Documents
Analisis Pengendalian Persediaan Bahan Baku sengan Metode Material Requirement Planning pada Batik Ragil di Masaran Sragen Azizah, Latifatul; Sunarso
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/rp4qg329

Abstract

UMKM Batik Ragil is a business engaged in textiles, especially stamped batik, in its production process requires raw materials that must be maintained so that the production process can run smoothly. Raw material inventory is the main factor in efforts to support the smooth running of the production process, both in large and small companies. The key to a smooth production process is with optimal and sufficient raw material inventory control. A company needs inventory, without inventory the company will run the risk of not being able to meet consumer needs. The purpose of this study was to analyze the efficiency of raw material inventory control for mori cloth using the Material Requirement Planning (MRP) method, which consists of the Lot For Lot (LFL), Economic Order Quantity (EOQ), and Period Order Quantity (POQ) methods. The results of the study showed that the total cost of raw material inventory according to the policy of the Batik Ragil business owner in Masaran was Rp 933.660 greater than the calculation using the MRP method. The total cost of raw material inventory with the Lot For Lot (LFL) method is Rp 336,000, EOQ is Rp 1.559.100 and with the POQ method is Rp 336,000. From the results of the calculation of the total cost of raw material inventory, the MRP method can make raw material inventory costs more efficient, especially the LFL and EOQ methods.
Pengaruh Inflasi dan Nilai Tukar Rupiah Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) (Studi pada Kantor Wilayah Direktorat Jenderal Pajak Jateng II) Periode 2019-2023 Rostiana Ambarwati, Anggi; Rispanty
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/qfb7p030

Abstract

Value Added Tax (VAT) is a tax imposed on the consumption of goods and services within the customs area. VAT contributions are considered important for state revenues because they are the second largest contributor to other types of tax after income tax by providing around 30% of tax revenues. The purpose of this research is to test and analyze the influence of inflation and the rupiah exchange rate on Value Added Tax (VAT) receipts. This research was conducted at the Central Java II Regional Office of the Directorate General of Taxes (DJP) in the period January 2019 to December 2023. The population of this research was the inflation rate in Central Java and the rupiah exchange rate against one US dollar based on the selling rate. The data used in this research is monthly data so that 60 observations were obtained.  The sampling technique uses a saturated sample technique. Data analysis techniques use descriptive analysis, Classic Assumption Test, Multiple Linear Regression, Hypothesis Testing, and Determinant Coefficient (R2). The research results prove that there is a significant influence of inflation on Value Added Tax (VAT) revenues, while there is no significant influence on the Rupiah Exchange Rate on Value Added Tax (VAT) revenues.
Pengaruh Pengetahuan Pajak, Kompleksitas Pajak, dan Biaya Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Karanganyar Riski Rohmadani, Novi Yaya; Harimurti, Fadjar
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/cb3tn890

Abstract

Taxpayers who are compliant in paying their taxes will have a positive impact on state revenues for financing development. Tax Knowledge, Tax Complexity, and Tax Compliance Costs can help assess the level of Taxpayer Compliance in paying their Tax bills. This study aims to analyze the effect of Tax Knowledge, Tax Complexity and Tax Compliance Costs on Individual Taxpayer Compliance at the Karanganyar Pratama Tax Office. The population of this study was Corporate Taxpayers registered at the Karanganyar Pratama Tax Office with a total of 18,369 Individual Taxpayers. The sample in this study was part of the Corporate Taxpayers registered at the Karanganyar Pratama Tax Office which was calculated using the Isaac damn Michael formula as many as 80 Individual Taxpayers due to time constraints. The type of data used is quantitative data. The data source used is primary data. The sampling method used is random sampling, which is a sample technique that is selected randomly. The data collection technique uses the results of a questionnaire distributed to Individual Taxpayers. Data analysis techniques using descriptive statistical analysis, research instrument testing, classical assumption testing and hypothesis testing. The results show that Tax Knowledge and Tax Compliance Costs do not affect Corporate Taxpayer Compliance while Tax Complexity affects Corporate Taxpayer Compliance.
Pengaruh Penggunaan Teknologi Informasi, Sistem Pengendalian Internal, dan Penyajian Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Desa(Studi Kasus pada Seluruh Pemerintah Desa di Kecamatan Polanharjo) Arkanuddin, Husain; Dorothea, Dorothea
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/qjvfqf82

Abstract

Accountability for village financial management is important for stakeholder decision making in regional governance. This study explores the dimensions of financial accountability, the importance of transparent reporting, and compliance with standards. The aim of the research is to determine the influence of information technology, control systems and presentation of village financial reports in Polanharjo District. This research is a survey of village government officials in all Polanharjo sub-districts. The type of data used is quantitative. The data source used is primary data. The population in this research are village officials whose duties are important in managing village finances. The number of samples in this research was 126 village government officials throughout Polanharjo sub-district. The sampling and data collection technique in this research used a questionnaire. Data analysis uses multiple linear regression tests, t tests, F tests and coefficient of determination tests. The results of this research show that the use of information technology, internal control systems, and presentation of financial reports have a significant effect on the accountability of village financial management.
Analisis Pengaruh Kebijakan Moneter terhadap Likuiditas Perbankan di Indonesia Rahmatullah, Dedy
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/9wq2nd63

Abstract

Penelitian ini menganalisis pengaruh BI-7 Day Reverse Repo Rate (BI7DRR), jumlah uang beredar (money supply), nilai tukar, dan inflasi terhadap Loan to Deposit Ratio (LDR) di sektor perbankan. Metode yang digunakan adalah regresi linier berganda dengan pendekatan Ordinary Least Squares (OLS) dengan Newey-West HAC Standard Errors untuk mengatasi masalah autokorelasi dan heteroskedastisitas. Data yang digunakan merupakan data bulanan dari Januari 2018 hingga November 2024. Hasil penelitian menunjukkan bahwa BI7DRR dan nilai tukar berpengaruh positif terhadap LDR, yang mengindikasikan bahwa kenaikan suku bunga acuan dan depresiasi nilai tukar cenderung meningkatkan rasio kredit terhadap dana pihak ketiga. Sebaliknya, jumlah uang beredar dan inflasi berpengaruh negatif terhadap LDR, yang berarti peningkatan jumlah uang beredar dan inflasi justru menurunkan proporsi kredit yang disalurkan oleh bank. Temuan ini mengonfirmasi bahwa kebijakan moneter dan kondisi makroekonomi memainkan peran penting dalam menentukan tingkat intermediasi perbankan. Implikasi penelitian ini adalah pentingnya kebijakan suku bunga dan pengendalian jumlah uang beredar dalam menjaga stabilitas sektor perbankan, terutama dalam optimalisasi fungsi intermediasi.
Pengaruh Integritas dan Loyalitas Kerja terhadap Kinerja Karyawan pada Alfamart Pamulang Kota Tangerang Selatan Juniarshah, Eka
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/wnp2hm30

Abstract

Penelitian ini bertujuan untuk menghitung berapa besar pengaruh integritas, loyalitas kerja terhadap kinerja karyawan Alfamart Pamulang Kota Tangerang Selatan. Penelitian ini memanfaatkan metode deskriptif kuantitatif. Sebanyak 40 karyawan Alfamart Pamulang Kota Tangerang Selatan dipergunakan untuk memenuhi tujuan penelitian ini. Para partisipan menerima survei online melalui chat aplikasi WhatsApp yang berisi pertanyaan-pertanyaan untuk mengumpulkan informasi. Komponen integritas (X1) menerangkan pada analisis regresi linier berganda memiliki efek baik dan signifikan terhadap hasil kerja karyawan. Selanjutnya yang secara signifikan dan memberikan efek menguntungkan terhadap hasil kerja karyawan adalah loyalitas kerja (X2). Ketika kedua elemen integritas dan loyalitas kerja diperhitungkan, penelitian ini menekankan efek yang baik dan besar pada hasil kerja karyawan. Kedua elemen ini apabila digabungkan tampaknya cukup penting untuk meningkatkan kinerja karyawan pada organisasi. Elemen ini menyumbang sebagian besar fenomena yang diamati sebanyak 81,6%; komponen lain juga berperan pada proses tersebut sebesar 18,4%. Kinerja karyawan di Alfamart Pamulang Kota Tangerang Selatan sebagian besar dipengaruhi oleh integritas karyawan, khususnya tingkat kejujuran, konsistensi dan etika profesional, serta loyalitas kerja dari komponen afektif dan normatif. Oleh karena itu, perusahaan harus selalu mengutamakan beberapa hal tersebut untuk menjamin dan meningkatkan kinerja dari para karyawan.  
Kepribadian dan Kewirausahaan: Studi Big Five Personality pada Mahasiswa Mata Kuliah Pengembangan Kepribadian Entrepreneurial Sirine, Hani; Nur Wicaksono, Hasri
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/hf6sbp29

Abstract

This study aims to analyze how each dimension of the Big Five personality traits (extraversion, agreeableness, conscientiousness, neuroticism, and openness to experience) influences entrepreneurial interest among students. The research employs a quantitative approach, with data collected from students at Universitas Kristen Satya Wacana enrolled in the Entrepreneurial Personality Development course. A total of 36 respondents participated in the study. The results indicate that the Big Five personality traits influence students' entrepreneurial interest, except for neuroticism, which tends to avoid uncertainty. Students with high extraversion, conscientiousness, and openness can be further developed through training, while those with high agreeableness need to enhance their negotiation skills and decisiveness. Meanwhile, students with high neuroticism require support in stress management and risk-taking confidence.
Pengaruh Brand Image, Lokasi dan Kualitas Pelayanan Terhadap Keputusan Pembelian Konsumen pada Resto Keppo Ngawi Amilado, Mayong; Rahadhini, Marjam Desma
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/1h9h4q84

Abstract

Penelitian ini dilakukan pada Resto Keppo Ngawi, Jawa Timur. Tujuan penelitian ini adalah menganalisis signifikansi pengaruh brand image, lokasi dan kualitas pelayanan terhadap keputusan pembelian konsumen pada Resto Keppo Ngawi, Jawa Timur. Jenis data yang digunakan adalah data kuantitatif. Sumber data yang digunakan adalah data primer. Teknik pengumpulan data menggunakan kuesioner. Teknik pengambilan sampel menggunakan purposive sampling sebanyak 100 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah uji instrumen penelitian, uji asumsi klasik, analisis deskriptif dan analisis regresi linear berganda, uji t, uji F dan koefisien determinasi (R2). Hasil uji asumsi klasik menunjukkan bahwa semua variabel telah lolos uji multikolinearitas, heteroskedastisitas dan normalitas. Hasil uji t menunjukkan bahwa Brand Image (X1) berpengaruh signifikan terhadap Keputusan Pembelian (Y), Lokasi (X2) berpengaruh signifikan terhadap Keputusan Pembelian (Y), Kualitas Pelayanan (X3) berpengaruh signifikan terhadap Keputusan Pembelian (Y). Hasil uji F diperoleh bahwa model regresi yang digunakan sudah tepat dalam memprediksi pengaruh Brand Image (X1). Lokasi (X2) dan Kualitas Pelayanan (X3) terhadap Keputusan Pembelian (Y). Hasil uji koefisien determinasi (adjusted R2) untuk model ini sebesar 0,556, artinya besarnya pengaruh independen X1 (brand image), X2 (Lokasi) dan X3 (kualitas pelayanan) terhadap Y (keputusan pembelian) sebesar 55,6 %. Sisanya (100% - 55,6 %)= 44,4 % diterangkan oleh variabel lain diluar model.
Pengaruh Kualitas Pelayanan, Harga, dan Promosi Terhadap Kepuasan Pelanggan (Survei pada Pelanggan Warmindo Riverside Surakarta) Ardiya Putra, Oka; Pratiwi, Adcharina
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/8775gn26

Abstract

Warmindo Riverside Surakarta is one of the Indomie restaurants located at Jalan Popda No.10 Nusukan, Kecamatan Banjarsari, Central Java. Founded by Siti Aminah in 2020, the place can be described as Instagrammable due to its elegant and aesthetic interior. This research aims to examine the significance of service quality, price quality, and promotion on customer satisfaction at Warmindo Riverside Surakarta. This study uses both qualitative and quantitative research methods. The data source used is primary data collection. The population in this study are all customers of Warmindo Riverside Surakarta, with an unknown exact population number. The sampling technique used is non-probability sampling (purposive sampling) with a sample size of 100 respondents. Data analysis uses multiple linear regression analysis, t-test, F-test, and coefficient of determination (R2). The results of the validity and reliability tests show that all statements regarding service quality, price, and promotion are declared valid because the p-value < 0.05 and reliable because Cronbach's alpha > 0.60. The results of the classical assumption test show that all variables have passed the multicollinearity, autocorrelation, heteroscedasticity, and normality tests. The results of the multiple linear regression analysis obtained the equation Y = 4.517 + 0.148 X1 + 0.533 X2 + 0.319 X3 + e. The results of the t-test show that service quality (X1) has a significant effect on customer satisfaction at Warmindo Riverside Surakarta, price (X2) has a significant effect on customer satisfaction at Warmindo Riverside Surakarta, and promotion (X3) has a significant effect on customer satisfaction at Warmindo Riverside Surakarta. The results of the F-test show that the regression model used in this study is appropriate. The results of the coefficient of determination (R2) test show that the independent variables contribute 40.6% to the dependent variable, while the remaining 59.4% is influenced by factors outside the variables studied.
Pengaruh Kemudahan Penggunaan, Manfaat dan Risiko Terhadap Keputusan Penggunaan QRIS pada Mahasiswa UNISRI Surakarta Segari, Mayang; Rahadhini, Marjam Desma
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/kv28t116

Abstract

QRIS as a digital transaction tool emerged in response to technological developments and the need to increase efficiency and inclusiveness in the payment system. Along with technological advances and digitalization trends, the use of digital payments is increasing. QRIS facilitates digital transactions in a fast and efficient way, allowing payments through QR code scanning without cash or cards. The advantages include convenience, security, and financial inclusion, although there is a risk of personal data leakage and misuse of transactions if users are not careful. This study is a quantitative study that examines the influence of ease of use, benefits, and risks on the decision to use QRIS, using survey methods and primary data from questionnaires given to UNISRI Surakarta students. Sampling technique using proportional stratified random sampling technique is used to calculate the proportion of the number of samples in a non-homogeneous and stratified population, so that the number of samples becomes proportional based on the grouping of students as many as 100 respondents. Instrument testing is carried out through validity and reliability tests. In addition, a classical assumption test is carried out which includes multicollinearity, autocorrelation, heteroscedasticity, and normality tests. Data analysis was carried out using descriptive analysis, multiple linear regression with moderating variables, as well as t-test, F-test, R2 test, and moderation test. The results of the study indicate that 1) ease of use has been shown to have a significant influence on the decision to use QRIS among UNISRI Surakarta students. 2) The benefits of using QRIS have been shown to have a significant influence on the decision to use QRIS among UNISRI Surakarta students. 3) The risk of using QRIS has been shown to have a significant influence on the decision to use QRIS among UNISRI Surakarta students.