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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
Analisis Peran Laba Pembiayaan (Akad Mudharabah dan Musyarakah) Terhadap Profitabilitas Bank Syariah Indonesia: Studi Banding dengan Profitabilitas Bank Konvensional KBMI III Periode 2021-2023 Hartomo, Prasetiyo
Journal of Economics and Management Vol. 2 No. 2 (2024): Journal of Economics and Management, August 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v2i2.40

Abstract

This research aims to analyze the effect of mudharabah and musyarakah financing profits on BSI Bank profitability as well as a comparative study of the profitability of KBMI III Conventional Banks for the 2021-2023 period. The sample in this study used a proportionate stratified random sampling technique which took profit data on mudharabah and musyarakah financing at Bank Syariah Indonesia and profitability data (ROA) at Bank Syariah Indonesia, Bank BTN, Bank Permata and Bank CIMB Niaga for the 2021-2023 period. The analytical tool used is multiple linear regression analysis using the SPSS V21 application. The research results showed that the mudharabah financing profit variable had a negative and significant effect on profitability and the musyarakah financing profit variable had a positive and significant effect on profitability, while the test results of mudharabah and musyarakah financing profits together had a positive and significant effect on profitability. The results of different test research show that in general the ROA of Bank BSI is better than that of conventional Bank KBMI III.
Pengaruh Metode Tugas, Ceramah, dan Diskusi Terhadap Pemahaman Materi Akuntansi pada Mahasiswa Universitas Muhammadiyah Surakarta 2021: Studi Kasus Mahsa, Almira Ayudia; Isa, Muzakar; Fahd, Mohammed
Journal of Economics and Management Vol. 2 No. 2 (2024): Journal of Economics and Management, August 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v2i2.49

Abstract

This research aims to determine the effect of the assignment method, lecture method, and discussion method on the level of understanding of lecture material among accounting students at the Muhammadiyah University of Surakarta class of 2021. This research is motivated because the lecture method and assignment method are considered not to influence the level of understanding, while the discussion method does. level of understanding. This type of research is descriptive quantitative research. The population in this study was UMS accounting students Class of 2021, totaling 515 people. Based on the population, the sample taken was 34 people. The type of data used is primary data collected using questionnaire techniques. The research results show that: 1) t count (Task Assignment Method) 2.226 > 2.032; 2) t count (Lecture Method) 0.735 < 2.032; and 3) t count (Discussion Method) 3.415 > 2.032. The conclusion is that there is an influence between the assignment method and the discussion method on the level of understanding of lecture material among UMS Class of 2021 accounting students, while the lecture method has no influence.
Determinan Leverage dan Capital Intensity Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Menggunakan Moderated Regression Analysis Fazri, Fanisyah; Hariani, Swarmilah; Mindana, Eliong Jose
Journal of Economics and Management Vol. 2 No. 2 (2024): Journal of Economics and Management, August 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v2i2.51

Abstract

This study aims to examine the effect of Leverage and Capital Intensity on Tax Avoidance with Company Size as a moderation variable. The population in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sampling method in this study used purposive sampling techniques and obtained 215 samples of observation data. The data used is secondary data where financial statements are obtained from the official IDX website and the web of each company. The analysis method carried out is a multiple linear regression model with the help of the SPSS program version 25. The results of this study show that leverage does not have a significant effect on tax avoidance, capital intensity has a positive and significant effect on tax avoidance. The size of the company is not able to moderate the effect of leverage and capital intensity on tax avoidance
Pengaruh Kualitas Layanan Aplikasi DANA Terhadap Kepuasan Pengguna dalam Melakukan Transaksi Secara Online Sebagai Alat Pembayaran Elektronik (E-Payment) Di Daerah Istimewa Yogyakarta Ratnaningtyas, Endah Marendah; Hulub, Delisman Jaya; Puspitaningnalac, Diva Rifdah Rizkia; Jumadi
Journal of Economics and Management Vol. 2 No. 2 (2024): Journal of Economics and Management, August 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v2i2.53

Abstract

As technology and the internet develop, more and more people are using itE-payment as an easy and fast solution in conducting transactions online. This study aims to determine and analyze the effect of service quality on user satisfaction E-payment DANA. The DANA application is an application that supports non-cash payments or Mobile Payment. The type of research used is quantitative, for data collection by distributing questionnaires. The number of samples in this study were 100 respondents. The sample taken is the people of the Special Region of Yogyakarta who use DANA. The data analysis method used in this study is multiple linear regression, t test, F test and test of the coefficient of determination. Based on the test results that have been carried out, the results of this study indicate that partially, reliability, assurance, and responsiveness have a significant effect on user satisfaction. and simultan eously reliability, assurance, and responsiveness have a significant effect on user satisfaction. Keywords: Quality Reliability, Guarantee, Responsiveness, User Satisfaction, DANA
Analisis Perubahan Rasio Keuangan dalam Menilai Kinerja Keuangan Terhadap PT Astra Agro Lestari Tbk Tahun 2022 dan 2023 Nabila, Palmeta Oka; Megawati, Liya
Journal of Economics and Management Vol. 2 No. 2 (2024): Journal of Economics and Management, August 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v2i2.55

Abstract

Financial reports are a form of company description. With this financial report you can see how the company's financial performance is. Financial performance is defined as something that is really needed by the company, both internally and externally. This research uses a quantitative type of research. This research focuses on looking at the company's financial performance through activity ratios, solvency, liquidity and profitability. The research focuses on PT Astra Agro Lestari Tbk in 2022 and 2023. The data collection method used is through literature study from journals, scientific articles and other sources. Data analysis uses descriptive analysis from the results of ratio calculations. The results of this research show that calculations of liquidity ratios, activity ratios and profitability obtain results that can be said to be still bad for PT companies. Astra Agro Lestari Tbk, while the solvency ratio results obtained good results at PT. Astra Agro Lestari Tbk.
Analisis SWOT dalam Menentukan Strategi Pemasaran (Studi Kasus Mie Gacoan Antasari Bandar Lampung) Kulsum, Umi; Tanti, Tanti; Arroisah, Ulfia Anis; Sanjaya, Vicky F
Journal of Economics and Management Vol. 2 No. 3 (2024): Journal of Economics and Management, December 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v2i3.74

Abstract

This study analyzes the marketing strategy of Mie Gacoan using the SWOT (Strengths, Weaknesses, Opportunities, Threats) method to formulate relevant competitive strategies. Through the IFE (Internal Factor Evaluation) matrix, strengths such as unique menu variations, competitive pricing, and strategic locations were identified. Meanwhile, weaknesses include limited production capacity and dependency on local raw materials. The EFE (External Factor Evaluation) matrix highlights major opportunities, including the fast-food consumption trend and the growth of digital platforms, as well as threats such as intense competition and raw material price fluctuations. The analysis results indicate that Mie Gacoan is positioned in Quadrant I, suggesting the potential to adopt an aggressive growth strategy. This strategy includes menu innovation, market expansion through digital platforms, and increasing production capacity. With a total IFE score of 3.80 and EFE score of 4.20, Mie Gacoan has significant opportunities to enhance its competitiveness in the fast-food market.
Menggali Keunggulan Kompetitif UMKM, Analisis Swot dan Implikasi Strategis pada Kota Bandar Lampung Maulana, Hikmal; Hafifah, Destri; Agustin, Amelia Putri
Journal of Economics and Management Vol. 2 No. 3 (2024): Journal of Economics and Management, December 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v2i3.75

Abstract

This study examines the concept of competitive advantage based on Michael E. Porter's theory, with a focus on its application in the local context, namely the city of Bandar Lampung. Competitive advantage is defined as the ability of an organization or region to create unique value that is able to compete in the global and domestic markets. This research explores various elements that affect the competitiveness of Bandar Lampung, including SWOT analysis, regional description, as well as supporting factors such as infrastructure, government policies, and local resources. Based on the analysis carried out, it was found that Bandar Lampung has strategic strengths, such as a supportive geographical location and potential for the creative economy, but still faces challenges such as lack of digitalization in the SME sector and environmental threats. The suggested strategic implications include economic diversification, SME digitalization, environmental conservation, and strengthening city branding. The results of this research are expected to make a real contribution to improving the competitiveness of Bandar Lampung at the national and international levels.
Analisis Break-Event-Point dalam Penentuan Target Laba Produksi pada Usaha Kue Bapilin Dua Saudara Rahmi, Mega; Syafni, Bintang; Wulandari, Desi; Valencia, Dheva; Maulana, Vickry Adha Yurdeka; Putra, Yosep Eka
Journal of Economics and Management Vol. 2 No. 3 (2024): Journal of Economics and Management, December 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v2i3.77

Abstract

This research explores the application of Break-Even-Point (BEP) analysis in setting financial strategies for small businesses, specifically the Bapilin Dua Saudara cake business. Using the Cost-Volume-Profit (CVP) approach, this study aims to determine the break-even point as well as the profit target that can be achieved through optimizing production volume, managing costs, and setting selling prices. Data was collected through interviews, observations, and documentation studies to ensure a comprehensive analysis. The results show that the utilization of BEP analysis allows entrepreneurs to understand the interrelationship between cost and revenue elements, so that they can design production strategies that are efficient and adaptive to market dynamics. This research confirms the importance of BEP-based financial analysis as a strategic profit planning tool to support small business sustainability and growth.
Dampak Libur Lebaran Terhadap Aktivitas Impor Tekstil di Indonesia Khairani, Nayla Rumaisyha; Rahmadiani, Oktavia; Ardiyanti, Vida Rizqina; Flinch, David
Journal of Economics and Management Vol. 2 No. 3 (2024): Journal of Economics and Management, December 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v2i3.78

Abstract

The Eid holiday is an important moment for Indonesia because it has an impact on various economic sectors, including the textile industry. During this period, the demand for textile products such as clothing and fabrics is increasing, both for daily needs and special occasions. One of the factors affecting the national textile product (TPT) textile market is the increase in textile imports when domestic demand is not met by local producers. The purpose of this study is to analyze the impact of textile imports on the local industry during the Eid holiday, both from the perspective of economy, labor, and local business sustainability. The data used in this study came from relevant literature sources. The results of the study show that although textile imports can meet high demand, it can weaken the competitiveness of local products and threaten the sustainability of the domestic textile industry. These impacts include reduced competitiveness of local products in the domestic market, threats to employment in the textile sector, and impacts on the sustainability of local producers, especially small and medium enterprises. Therefore, strategic steps are needed to help the domestic textile industry.
Pengukuran Kinerja Yayasan Unit Air Bersih Nagari Gurun Menggunakan Metode Balanced Scorecard Rahmi, Mega; Yusri, Misbah; Hamdani, Muchlas; Hakim, Muhammad Irfanul; Fikri, Nurul; Putra, Yosep Eka
Journal of Economics and Management Vol. 2 No. 3 (2024): Journal of Economics and Management, December 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v2i3.79

Abstract

The purpose of this paper is to analyze performance measurements at the Desert Development Drive Foundation for clean water units using the Balance Scorecard method. A Balanced Scorecard is a framework that helps organizations plan, focus, and manage their strategy. Located in Nagari Gurun, Sungai Tarab sub-district. This type of research includes quantitative data. and There were four discussions about performance during this study. First, financial effectiveness. Second, customer effectiveness, including target market, services, and ways to get more customers. Third, effective business processes and business rules. Fourth, effective expansion and innovation of clean water in Nagari Gurun. This study found that implementing BSC increases employees' understanding of the company's strategic goals, improves the way managers communicate with customers, and increases customer satisfaction. Additionally, the study found that BSC helps management make better and more conscious decisions. These results demonstrate the importance of BSC as a tool for achieving competitive advantage in a dynamic business environment, as well as contributing to management practices. It is hoped that this research can help the Nagari Gurun Clean Water Unit Foundation in measuring the performance carried out in the decision-making process and innovation for the future.