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Jurnal Price : Ekonomi dan Akuntasi
Published by SEAN INSTITUTE
ISSN : -     EISSN : 29853559     DOI : https://doi.org/10.58471
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Price : Ekonomi dan Akuntasi dimaksudkan sebagai jurnal untuk menerbitkan artikel yang melaporkan hasil penelitian ekonomi dan akuntansi dengan berbagai topik pada bidang fungsional Akuntansi, Manajemen Bisnis, Pasar Modal, Sejarah Ekonomi, Ekonomi Terapan, Bisnis dan Keuangan, Ekonomi dan Ekologi Lingkungan, Ekonomi Islam, Ekonomi Kesehatan, Ekonomi Fiskal Moneter Ekonomi, Ekonomi Politik, Manajemen Ekonomi, Ilmu Administrasi Bisnis, Manajemen Operasional, Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Pemasaran
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 33 Documents
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Penerapan Analisis Cluster Dalam Pengelompokan Paket Berdasarkan Kecamatan Di Pt. Tiki Jalur Nugraha Ekakurir Cabang Medan R. Maisaroh Rezyekiyah; Aulia Mumtazah Pasya; Mey Rani Hasibuan; Siti Maymuna Tarigan
Jurnal Price : Ekonomi dan Akuntasi Vol. 2 No. 2 (2024): Jurnal Price : ekonomi dan Akuntasi, Mei Edition 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jecoa.v2i2.3943

Abstract

Penelitian ini membahas penerapan analisis cluster dalam pengelompokan paket berdasarkan kecamatan di PT. TIKI JALUR NUGRAHA EKAKURIR (JNE) cabang Medan. Metode analisis cluster digunakan untuk mengidentifikasi pola pengiriman dan distribusi paket yang efisien. Data kecamatan dan volume pengiriman paket diambil dari catatan JNE untuk periode tertentu. Melalui analisis cluster, kami memperoleh kelompok kecamatan dengan pola pengiriman serupa, memungkinkan perusahaan untuk meningkatkan efisiensi logistik dan waktu pengiriman. Hasil penelitian ini memberikan wawasan strategis bagi PT. JNE dalam mengoptimalkan operasionalnya di cabang Medan, memberikan dampak positif pada layanan pengiriman dan kepuasan pelanggan. Penerapan analisi cluster pada pengelompokan paket di JNE cukup efesien dengan membagi kepada 2 pengelompokan paket yang datang dari luar kota Medan.
Pengaruh work life balance terhadap kepuasan kerja karyawan Tri Auri Yanti; Zahara Meutia
Jurnal Price : Ekonomi dan Akuntasi Vol. 2 No. 2 (2024): Jurnal Price : ekonomi dan Akuntasi, Mei Edition 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jecoa.v2i2.4017

Abstract

Work life balance pada karyawan dapat membantu karyawan untuk menghadapi berbagai tuntutan antara pekerjaan dan kehidupan pribadi yang harus dipenuhi dan membantu karyawan mempertahankan perasaan senang terhadap pekerjaannya. Kemudian akan berpengaruh positif pula terhadap kepuasan kerja karena peran seorang karyawan dipekerjaannya merupakan aspek yang sangat penting bagi kehidupan pribadi. Tujuan penelitian ini adalah untuk mengetahui pengaruh Work Life Balance terhadap Kepuasan Kerja. Teknik pengumpulan data yang digunakan adalah Metode dalam penelitian ini adalah studi literatur yang didasarkan pada penelititan terdahulu dengan kriteria yang sesuai dengan variable penelitian.
Pengaruh kualitas layanan terhadap kepuasaan pelanggan pada CV. Martubung Jaya, Medan Sintia Yukari; A. Mahendra
Jurnal Price : Ekonomi dan Akuntasi Vol. 2 No. 2 (2024): Jurnal Price : ekonomi dan Akuntasi, Mei Edition 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jecoa.v2i2.4135

Abstract

Tujuan dari penelitian ini adalah untuk menentukan apakah ada pengaruh kualitas layanan terhadap kepuasan pelanggan di CV. Martubung Jaya, Medan. Metode penelitian yang penulis gunakan adalah metode penelitian kuantitatif asosiatif. Sampel penelitian ini adalah 20 responden di CV. Martubung Jaya, Medan, dengan menggunakan teknik purposive sampling yang merupakan teknik sampling dengan pertimbangan tertentu. Analisis data menggunakan uji regresi linear sederhana, sementara pengolahan data menggunakan SPSS 26. Hasil dari penelitian ini adalah pengaruh kualitas layanan terhadap kepuasan pelanggan di CV. Martubung Jaya, Medan, di mana koefisien regresi a = 17,120 berarti bahwa Kualitas Layanan adalah 0, maka kepuasan pelanggan positif sebesar 17,120. Hasil pengujian hipotesis menunjukkan bahwa berdasarkan uji koefisien determinasi (R2), nilai koefisien determinasi yang diperoleh adalah 0,535 atau 53,5%, sementara sisanya 46,5% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini, sehingga dapat disimpulkan bahwa variabel kualitas layanan mampu menjelaskan variasi yang terjadi pada variabel kepuasan pelanggan. Berdasarkan hasil uji t, menunjukkan bahwa nilai t hitung > t tabel (2,395 > 2,101). Hal ini membuktikan bahwa kualitas layanan memiliki pengaruh positif dan signifikan terhadap kepuasan pelanggan di CV. Martubung Jaya, Medan. Sehingga peneliti dapat menyimpulkan bahwa kualitas layanan berpengaruh terhadap kepuasan pelanggan di CV. Martubung Jaya, Medan.
The Effect Of Innovation Strategy On Competitive Advantage In Creative Industry (Case Study Of Msmes In The Field Of Handicrafts In The City Of Surabaya) Mohammad Afrizal Miradji; Agung Riyanto; Yovio Annisa Rahmadhoni; Rizky Pratama Lafizha Putra; Nofan Aldiansyah
Jurnal Price : Ekonomi dan Akuntasi Vol. 3 No. 01 (2024): Jurnal Price : ekonomi dan Akuntasi, November 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jecoa.v3i01.4460

Abstract

Abstract is Creative industry is one of sector that has rapid development in Indonesia, especially in Surabaya. The part of this sector that tends to decrease every year or have smallest development level is Handycrafts. Although the number of businessman in this part is less than in food and beverage part, the competition between them is also fierce. The businessman should be the one who can decide the proper competitive strategy to survive in this competition. The other way to do to win the competition is applying innovation strategy towards the product so that it can be different from our competitor products and attract more customers. This research determined the relationship between innovation strategy and competitive advantage in the SME handycraft business in Surabaya. Linear regression will be used for determine this relationship.
Analysis of Internal Control's Effect on Prevention Fraud in Kalimantan: Systematic Literature Review Syarifah Yustin Ekasari; Chilvia Ardilla; Dinda Chaerunissa Hermawan; Leones Natasia
Jurnal Price : Ekonomi dan Akuntasi Vol. 3 No. 01 (2024): Jurnal Price : ekonomi dan Akuntasi, November 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jecoa.v3i01.4613

Abstract

The impact of fraud on organizations cannot be overstated, as it can lead to severe financial losses, damage to reputation, and potential bankruptcy. This comprehensive study thoroughly explores the role of internal controls in mitigating fraud, specifically in the Kalimantan region. It delves into various factors such as duty separation, employee training, pressure, and control systems to understand their impact on fraud prevention. The findings of the study, based on an in-depth literature review, highlight the crucial role of robust internal controls in reducing the risk of fraud. Importantly, the research does not just stop at theoretical findings but also offers practical guidance for companies in Kalimantan, providing actionable strategies for enhancing fraud prevention through prioritizing internal control mechanisms and employee training. This real-world application of the research findings makes it highly valuable for companies looking to strengthen their fraud prevention strategies in Kalimantan.
WORK-LIFE BALANCE: THE ROLE AND EFFORTS OF COMPANIES IN IMPROVING EMPLOYEE PERFORMANCE Rio Mattajang
Jurnal Price : Ekonomi dan Akuntasi Vol. 2 No. 01 (2023): Jurnal Price : ekonomi dan Akuntasi, November 2023
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jecoa.v2i01.4673

Abstract

In an increasingly demanding work environment, balance between work and personal life has become an important aspect that can influence employee productivity and well-being. This research aims to examine the role of work-life balance and its efforts in improving employee performance. This research uses qualitative methods with descriptive methods. The research results show that the implementation of the work-life balance policy has a natural role in improving employee performance, namely by increasing productivity, providing better and happier mental health, increasing employee retention, strengthening the company's reputation and a more positive work environment. Apart from that, in the efforts we make towards employees in supporting the implementation of work-life balance in the work environment, there are several things that must be considered, namely providing realistic targets, setting a good example in terms of balance, holding collaborative events between employees and their families, and recognizing life. employees outside the company. Thus, implementing work-life balance is not only an organizational task, but also a shared responsibility to create a more humane and competitive work environment.
Discovering Buraydah's Work from Café (WFC) Dynamics in the Post-COVID-19 Landscape Maspul, Kurniawan Arif
Jurnal Price : Ekonomi dan Akuntasi Vol. 3 No. 01 (2024): Jurnal Price : ekonomi dan Akuntasi, November 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jecoa.v3i01.4801

Abstract

The global transition to hybrid work patterns following COVID-19 has accelerated the growth of the Work from Café (WFC) phenomena, changing traditional work paradigms and productivity expectations. The study digs into WFC's revolutionary potential, as shown in Buraydah, Saudi Arabia, which is known for its thriving coffee shop scene. Drawing on theoretical frameworks such as environmental psychology, attention restoration theory, Maslow's hierarchy of needs, and social exchange theory, the study investigates WFC's complex dynamics. Overcrowding, noise levels, restricted amenities, and patronage expectations are compared to chances for innovation and collaboration. Infrastructure improvement, community participation, work-life balance promotion, local economic integration, and policy lobbying are among the proposed tactics for long-term WFC practices. These initiatives, based on theoretical foundations and practical facts, seek to maximize WFC's economic and social effect while cultivating thriving, resilient communities in the post-pandemic era.
Factors Affecting Audit Delay Sudirman, Ganefo; Mahwiyah, Mahwiyah
Jurnal Price : Ekonomi dan Akuntasi Vol. 2 No. 2 (2024): Jurnal Price : ekonomi dan Akuntasi, Mei Edition 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jecoa.v2i2.4880

Abstract

This study aims to determine the factors influencing audit delay, including company size, profitability, size of the public accounting firm, and debt to equity ratio. The data used in this research consists of annual reports from manufacturing companies in the food and beverage industry sector listed on the Indonesia Stock Exchange during the period 2017-2020. This study employs a quantitative method and utilizes multiple linear regression analysis using IBM SPSS 23. The implications of this research are expected to provide positive contributions to various stakeholders. For companies, it can serve as consideration in completing audit reports. Internal auditors can also focus on maintaining audit quality and integrity. Additionally, this study is beneficial for investors and potential investors in assessing opportunities for increasing stock value in manufacturing companies within the food and beverage industry sector listed on the IDX. Regulators can evaluate and monitor indications of any fraud in the audit completion process. Therefore, both the company's financial statements and external auditors must collaboratively complete the audited financial reports. The research findings indicate that company size and debt to equity ratio do not influence audit delay, while profitability and the size of the public accounting firm significantly affect audit delay.
Analysis Of The Early Warning System Model As Supporting The Performance Of Sharia Insurance Companies At PT. Takaful Insurance Iis Herike; Muhammad Ramadhan; Nurul Jannah
Jurnal Price : Ekonomi dan Akuntasi Vol. 3 No. 01 (2024): Jurnal Price : ekonomi dan Akuntasi, November 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jecoa.v3i01.5176

Abstract

This research aims to determine the early warning system which consists of the ratio of changes in surplus, the ratio of management costs, the ratio of premium receivables to surplus in sharia life insurance companies in Indonesia during the 2015 period. PT. Takaful insurance does not reach the Solvency Level Limit (RBC) value set by the government. An early warning system is a tool that can be used by companies to anticipate a decline in the company's financial performance as well as a tool to assess the health of insurance companies. This type of research is quantitative with a descriptive approach, with quantitative / statistical data collection with the aim of testing the hypothesis that has been applied. If it is assumed that all early warning system factors as reflected in the aggregate surplus ratio, management fee ratio, and premium income to surplus ratio are fixed or constant, then the solvency level of the sharia insurance company has a constant value of 127.49, this means the minimum level of Solvency in sharia insurance companies, especially PT Takaful Indonesia, is 127.49% of the minimum regulatory limit for solvency levels which has been maintained at 120% (SK 481/KMK.017/1999). The resulting calculated t value for the surplus change ratio variable is 0.409 with a sig of 0.686. Sig analysis results. 0.686 is greater than 0.05, meaning that individually the ratio variable changes in surplus is significant to the level of solvency. The resulting calculated t value for the management expense ratio variable is -0.272 with a sig of -0.788. Sig analysis results. -0.788 is smaller than 0.05, meaning that individually the management fee ratio variable does not have a significant effect on the solvency level ratio. The resulting calculated t value for the premium receivables to surplus ratio variable is 2.807 with a sig of 0.010. Sig analysis results. 0.010 is greater than 0.05, meaning that individually the variable ratio of premium receivables to surplus does not have a significant effect on the solvency level ratio. The R square value is 0.173, which means that only 17% of the overall early warning system variable has no significant effect on solvency.
The Influence Of Leadership Style And Work Motivation On Employee Performance At PT Rayandra Ataullah Aryaguna, South Tangerang Herni, Yulies; Pratama, Angga; Karlina, Dira
Jurnal Price : Ekonomi dan Akuntasi Vol. 2 No. 2 (2024): Jurnal Price : ekonomi dan Akuntasi, Mei Edition 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jecoa.v2i2.5225

Abstract

The purpose of this study was to determine the effect of leadership style and work motivation on employee performance at PT. Rayandra Orullah Aryaguna. The method used is quantitative. The sampling technique used saturated sampling and obtained a sample of respondents. Data analysis involved validity testing, reliability testing, classical assumption testing, regression analysis, correlation coefficient, coefficient of determination, and hypothesis testing. The results of this study show that leadership style has a significant effect on employee performance, with a determination coefficient indicating a substantial relationship. Hypothesis testing confirmed the significance of this effect. Work motivation also has a significant impact on employee performance, supported by the coefficient of determination and hypothesis testing results. Leadership style and work motivation, when considered together, have a significant effect on employee performance, as indicated by the regression equation. The coefficient of determination suggests that a significant portion of the variance in employee performance can be explained by these factors, while the remaining variance is influenced by other factors. Hypothesis testing also confirms the significance of the combined effect.

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