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Journal of Economics and Management
ISSN : 29877407     EISSN : 29877407     DOI : https://doi.org/10.70716/ecoma.v2i2
Core Subject : Economy, Science,
Journal of Economics and Management (ECOMA) is a peer-reviewed, open access, and online journal about research, reports, book reviews, and commentaries on all aspects of Economics and Management which is published by Lembaga Publikasi Ilmiah Nusantara or PUBLINE Institute. ECOMA provides open access to anyone so that the information and findings in these articles are useful for everyone. This journal article content can be accessed and downloaded for free, free of charge, following the creative commons license used. However, suppose the data in this article is used as material in article writing or anything else. In that case, you must quote and include the article author name in the item being made.
Articles 41 Documents
Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Komite Audit Sebagai Variable Moderasi Budiharjo, Roy; Bintara, Rista; Handayani, Riaty; Budyastuti, Triyani; Fitria, Giawan Nur; Dirman, Angela
Journal of Economics and Management Vol. 1 No. 3 (2023): Journal of Economics and Management, December 2023
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v1i3.22

Abstract

This study was conducted to analyze how the effect of profitability and company size on company value with the audit committee as a moderate variable in infrastructure companies listed on the Indonesia Stock Exchange from 2018 to 2021 is the population taken. Purposive sampling is the sampling method used. In collecting data, documentation is used. Statistical testing was performed using t-tests and multiple linear regression analysis, previously classical assumption testing was carried out. The results of this study show that: profitability and company size have a positive effect on company value, while the audit committee cannot moderate the relationship between profitability and company size to company value.
Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Padang Lawas Budiharjo, Roy; Mareta, Sigit
Journal of Economics and Management Vol. 1 No. 3 (2023): Journal of Economics and Management, December 2023
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v1i3.23

Abstract

This study was conducted to analyze how the performance of regional financial management of the Padang Lawas district government of North Sumatra Province. The type of research conducted is quantitative descriptive research using secondary data. The data analysis used is to calculate the Regional Financial Independence Ratio, Regional Financial Compatibility Ratio, Regional Financial Growth Ratio and Regional Original Revenue Effectiveness Ratio (PAD). Based on the analysis of the Regional Financial Performance of the Regional Government of Padang Lawas Regency conducted in the 2018-2022 fiscal year period, it is known that the Regional Financial Independence Ratio shows an instructive pattern relationship, the Regional Financial Compatibility Ratio has inequalities in Operating Expenditure and Capital Expenditure, the Regional Financial Growth Ratio in the last 1 (one) year has decreased, and the PAD Effectiveness Ratio shows that the average is at a low level i.e. below 100% or ineffective. Based on these findings, it was concluded that the Financial Performance of the Regional Government of Padang Lawas Regency had not run optimally as expected with the fiscal decentralization function.
Analisis Penjualan Mobil Listrik Di Indonesia Dalam Rentang Waktu 2020-2023 Ardiyanti, Dini; Kurniawan, Fedy; Raokter, Us; Wikansari, Rinandita
Journal of Economics and Management Vol. 1 No. 3 (2023): Journal of Economics and Management, December 2023
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v1i3.26

Abstract

The automotive industry in Indonesia is growing rapidly with electric car sales increasing significantly by 2022. Hyundai is one of the largest electric car manufacturers in Indonesia, supported by the IK-CEPA (Indonesia-Korea Comprehensive Economic Partnership Agreement), a bilateral free trade agreement between Indonesia and South Korea in various fields such as trade in goods, services and other economic cooperation. The Indonesian government is also active in supporting the development of the electric vehicle industry through fiscal and non-fiscal incentives, as well as cooperation with Hyundai Motor Group in training electric vehicle technicians. Sales of electric cars in several brands and types such as Hyundai Kona EV, Hyundai Ioniq EV, and Lexus UX300e have increased from 2020 to October 2023, showing public interest in electric cars. Hyundai Ioniq 5 became the best-selling electric car in Indonesia in 2022, while the newly released Wuling Air EV in August 2022 also received attention for its affordable price and unique design. Indonesia has the largest nickel reserves in the world, so it has a great ability to make electric vehicle batteries. This will drive the development of the electric car industry in the country, with strong government support and increasing sales, the automotive industry, especially electric cars, will have a bright prospect to continue growing in the future.
Hambatan Dan Upaya Meningkatkan Ekspor Udang Di Indonesia Satrio, Robby; Irfani, Yusril Naufal; Lasut, Muhammad Raffii Suryansyah
Journal of Economics and Management Vol. 1 No. 3 (2023): Journal of Economics and Management, December 2023
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v1i3.28

Abstract

Indonesia, a nation with a maritime focus, has vast seas and extensive coastlines, making fisheries crucial for economic growth. Despite being a significant global fishery producer, Indonesia faces challenges in adding value to its fisheries. This study focuses on shrimp, a key export commodity, examining obstacles and strategies for improving Indonesia's shrimp export performance. Using descriptive analysis and data from the Ministry of Maritime Affairs and Fisheries, as well as online scholarly sources, the research reveals that shrimp significantly contributes to Indonesia's fishery exports. However, challenges such as limited availability of superior shrimp seed, high feed prices, environmental issues, and foreign shrimp seed competition impact shrimp farming. The study outlines positive trends in Indonesia's fishery export performance, with a substantial surplus in 2021. Shrimp dominates both export volume and value. Although the growth trend is positive, the research identifies impediments, including production challenges and non-tariff barriers. To overcome these issues, strategies must address technological, socio-economic, and environmental sustainability in shrimp farming. Government initiatives, such as tariff reductions and bilateral agreements, are essential for maximizing Indonesia's shrimp export potential. The research concludes by emphasizing the need for a holistic approach to ensure the sustainability and competitiveness of Indonesia's shrimp industry in the global market.
Peran Pemerintah Dalam Meningkatkan Volume Ekspor Kopi Jamil, M. Nadhif Fajrul; Abdika, M. Frizki; Thaher, Yucintha Qudsi Mutiara; Wikansari, Rinandita
Journal of Economics and Management Vol. 1 No. 3 (2023): Journal of Economics and Management, December 2023
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v1i3.29

Abstract

Indonesia is one of the largest coffee producers in the world. Of course, it has great potential to increase the performance and volume of coffee exports globally. Given that Indonesia has become one of the largest coffee producers in the world, the development of coffee production must be carried out carefully and consistently. This research is focused on discussing what efforts the government has made in increasing coffee exports to the global market and the influence of farmers in increasing the volume of coffee exports themselves. So that later it can compete with other coffee-producing countries. The development of the coffee commodity industry is an ideal situation because Indonesia has abundant natural resources and a supportive archaeological environment. This requires government participation in improving the performance of national coffee production. From the results of this study, it is known that the government continues to strive to maximize the volume of coffee exports so that it continues to increase to the world market. The government conducts coaching to farmers, markets to the global market and improves the quality and productivity of coffee.
Analisa Efektifitas Persediaan Usaha Mikro Kecil Dan Menengah (UMKM) Dinara Bolen’s Menggunakan Metode Economic Order Quantity (EOQ) Lestari, Alfiani Ayu; Apriyanti, Apriyanti; Islami, Rizqa Aulia; Aryani, Windy
Journal of Economics and Management Vol. 2 No. 1 (2024): Journal of Economics and Management, April 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v2i1.32

Abstract

UMKM Dinara Bolen's Karawang is one of the culinary that has succeeded in providing a touch of distinctive taste of Karawang Regency. The development of this business has an impact on the number of materials that must be ready to be used for production. Failure to manage inventory can have an impact on production delays which can disappoint buyers because product stocks are empty. This research was conducted to analyze whether the inventory system used by the company has reached the maximum and effective number, which can then be used as a consideration for Dinara Bolen's Karawang MSMEs to be applied as a basis for procuring inventory. This type of research is descriptive qualitative.The data to be collected by researchers is based on information obtained when meeting directly with informants. Primary data were obtained from observations and interviews with research subjects. This research also has the result that using the Economic Order Quantity (EOQ) method can produce a reference for accommodating inventory by only spending 35% of the total usual expenditure, which also helps in calculating stored inventory to be called Safety Stock. From the inventory cost analysis, Dinara Bolen's Karawang MSMEs can apply the time and amount of purchasing production materials.
Transparancy Level of Compliance and Implementation Government Regulation Number 55 Of 2022 For Taxpayers in The Bekasi City Andaningsih, I Gusti Putu Ratih; Nugrahanti, Trinandari Prasetyo; Murti, Wahyu
Journal of Economics and Management Vol. 2 No. 1 (2024): Journal of Economics and Management, April 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v2i1.35

Abstract

The author in conducting this research conducted research related to PP No 55 of 2022 concerning improvements regarding the regulations and treatment of income tax for taxpayers.The purpose of this study is to find out more deeply about the level of measurement and implementation of PP No 55 of 2022 regarding the determination and implementation of income tax on taxpayers,especially in the city of Bekasi and its surroundings. The research method used is a symmetric qualitative descriptive method with a factor analysis content approach using data from 25 informants during the period March 2023-June 2023.Researchers used in person and online interviews in the retail sector and manufacturers who are tax exempt and corporate taxpayers in the Bekasi City Regions.The research is very useful for knowing the level of compliance of individual PPh taxpayers and corporate PPhtaxpayers,especially for regarding transparency ,compliance and implementation of PP No 55 of 2022 concerning the application of individual taxes and corporate PPh taxpayers.The limitations of this research are only limited to the level of compliance and implementation of taxpayers in the category of retail  and manufacturers, especially individual taxpayers and corporate taxpayers in the Bekasi City areas.The research contribution is to increase the income  of the national tax sector for the imposition of income tax on individual taxpayers and corporate taxpayers the Bekasi City areas and their surroundings.The results of the research of transparency,compliance and increase implementation in awareness of paying taxes for entrepreneurs.
Pengaruh Tanggung Jawab Sosial Perusahaan Terhadap Kinerja Perusahaan Dengan Variabel Pemoderasi Ukuran Perusahaan Lestari, Hanifah; Istianingsih, Istianingsih; Mukti, Aloysius Harry
Journal of Economics and Management Vol. 2 No. 1 (2024): Journal of Economics and Management, April 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v2i1.36

Abstract

This research aims to examine Corporate Social Responsibility on Company Performance Moderating Company Size. The population in this research is all Industrials Sector companies listed on the Indonesia Stock Exchange 2019-2022. The variables used in this research are Company Performance as the dependent variable; Corporate Social Responsibility as an independent variable; and Company Size as a moderating variable. The sampling technique used was the purposive sampling method and a sample of 48 companies was obtained. The analysis methods used are Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test. The research results show that Corporate Social Responsibility has a positive effect on Company Performance. As well as Company Size as a moderating variable which cannot moderate the relationship between Corporate Social Responsibility and Company Performance.
Analisis Pembentukan Portofolio Saham Optimal Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) Periode 2018 – 2021 Ilma, Shofana Fatkhatul; Hidayati, Amalia Nuril
Journal of Economics and Management Vol. 2 No. 1 (2024): Journal of Economics and Management, April 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v2i1.37

Abstract

Portfolio is a method used to reduce security risk through diversification. A portfolio that is in accordance with the investor's preference for the return as well as the risk he is willing to bear. The purpose of this study is to determine the stocks that can form an optimal portfolio, to determine the proportion of funds of each stock that makes up the optimal portfolio, to determine the expected rate of return and the risk of the portfolio formed based on the Single Index Model. This research is a type of descriptive quantitative research. The research population is companies that are included in the Jakarta Islamic Index (JII) for the period 2018-2021. Sampling is carried out using a porposive sampling criterion, namely by selecting companies that are consistently included in the Jakarta Islamic Index during the study period, so that a sample of 12 stocks is obtained. The results showed (1) From the 12 stock samples, there were 5 stocks that became the optimal portfolio candidates, namely: ANTM, TPIA, INCO, ADRO, and PTBA (2) The proportion of fund allocation for each stock included: ANTM at 39%, TPIA at 17%, INCO 25%, ADRO 14%, and PTBA 6% (3) From the five optimal portfolios, it is expected to get an Expected Return of 0.0259 or 2.59% per month with a risk of 0.0340 or 3. 40% per month.
Pengaruh Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual, Kompetensi Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Organisasi Perangkat Daerah Provinsi Jambi) Pratama, Edo Agus; Sinadela, Sarah; Gushendarto, Gushendarto
Journal of Economics and Management Vol. 2 No. 1 (2024): Journal of Economics and Management, April 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v2i1.38

Abstract

Jambi Province maintains an opinion from the government's financial reports, namely an unqualified opinion from the 2017-2022 BPK. However, there are several problems at the BPK in managing regional finances, namely the data presented is not appropriate, payment of teacher allowances, management of boss funds and inadequate management of regional receivables. This research aims to determine the effect of implementing accrual-based government accounting standards, human resource competency and internal control systems on the quality of financial reports in the Jambi Province OPD. This research uses quantitative research using primary data in the form of questionnaires using a 1-5 Likert scale and secondary data through documentation. The research method used was a purposive sampling method consisting of 21 OPDs with the number of respondents taken consisting of 3 people per OPD with a sample of 63 respondents. The data analysis method uses descriptive analysis and Structural Equation Modeling (SEM) - Partial Least Square (PLS) analysis using Microsoft Excel and SmartPLS 3 software. The results of the research show that (1) Implementation of accrual-based government accounting standards has a negative and insignificant effect on quality financial reports, (2) Human resource competency has a positive and insignificant effect on the quality of financial reports and (3) The internal control system has a positive and significant effect on the quality of financial reports. The suggestions given are for local governments to further improve employee understanding of accrual-based government accounting standards, provide training to local government officials on a regular and continuous basis and improve SOP’s so that this will have an impact on the quality of financial reports getting better.