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Jurnal Ekonomi, Manajemen, Akuntansi
Published by CV ULIL ALBAB CORP
ISSN : -     EISSN : 28285298     DOI : 10.56799
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi merupakan jurnal yang diterbitkan oleh CV ULIL ALBAB CORP. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi menerbitkan artikel hasil penelitian dan kajian literatur dari bidang ekonomi, manajemen, akuntansi baik dari perspektif konvensional dan/atau Islam namun juga tidak terbatas pada bidang ilmu-ilmu sosial. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi terbit setahun 6 kali tiap tahun. Jurnal ini merupakan wadah bagi para akademisi, praktisi, mahasiswa, maupun lapisan masyarakat lain untuk mempublikasikan hasil penelitian dan pemikirannya. Jurnal ini menerima artikel dengan seleksi secara ketat dan berkomitmen menjaga kualitas artikel.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 271 Documents
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Search results for , issue "Vol. 3 No. 5: Juli 2024" : 271 Documents clear
Dampak Belanja Pemerintah Sektor Kesehatan, Sektor Pendidikan dan Perlindungan Sosial Terhadap Indeks Pembangunan Manusia di Provinsi Aceh Amelia Rizky Fahraini; Puti Andiny; Safuridar Safuridar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4650

Abstract

Penelitian ini bertujuan untuk mengevaluasi dampak belanja pemerintah di sektor kesehatan, pendidikan, dan perlindungan sosial terhadap Indeks Pembangunan Manusia di Provinsi Aceh. Penelitian ini menggunakan pendekatan kuantitatif dan mengandalkan data sekunder. Periode sampelnya adalah tahun 2008 hingga tahun 2022. Penelitian ini menerapkan teknik analisis data regresi linier berganda dengan bantuan software Eviews 10. Temuan menunjukkan bahwa pengeluaran pemerintah di sektor kesehatan mempunyai dampak yang dapat diabaikan dan tidak signifikan secara statistik terhadap Indeks Pembangunan Manusia di Provinsi Aceh. Sebaliknya Belanja Pemerintah pada sektor Pendidikan berpengaruh positif dan signifikan secara statistik terhadap Indeks Pembangunan Manusia di Provinsi Aceh. Dampak Belanja Pemerintah pada sektor Perlindungan Sosial terhadap Indeks Pembangunan Manusia di Provinsi Aceh cukup baik, namun tidak signifikan secara statistik. Alokasi kolektif Belanja Pemerintah pada sektor Kesehatan, Pendidikan, dan Perlindungan Sosial mempunyai dampak yang cukup besar terhadap Indeks Pembangunan Manusia di Provinsi Aceh.
Pengaruh Konsumsi Non-Renewable dan Renewable Energy, Green Technology, dan Covid-19 Terhadap Green Growth Aniendhya Azzahra Puri Prananta; Sri Indah Nikensari; Siti Fatimah Zahra
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4651

Abstract

Kondisi lingkungan yang semakin memburuk dan kuantitas sumber daya alam yang menipis dapat menjadi ancaman terhadap pertumbuhan ekonomi. Intensitas emisi menggambarkan efisiensi penggunaan sumber daya alam dan energi, serta keberlanjutan lingkungan dalam kaitannya dengan nilai ekonomi. Semakin rendah intensitas emisi di suatu negara akan berdampak pada semakin efisien penggunaan sumber daya dan energi, serta menjadikan suatu negara yang terindikasi positif dalam hal pertumbuhan hijau dan keberlanjutan. Tujuan dari penelitian ini adalah mengestimasi pengaruh konsumsi energi tak terbarukan, energi terbarukan, green technology, serta Covid-19 terhadap intensitas emisi di ASEAN dan Amerika Latin. Untuk menguji hal tersebut, penelitian ini menggunakan metode regresi data panel dengan data sekunder dari tahun 2017-2022. Hasil penelitian menunjukkan bahwa konsumsi non-renewable dan renewable energy berpengaruh signifikan terhadap intensitas emisi di ASEAN dan Amerika Latin. Sementara itu, green technology tidak berpengaruh signifikan terhadap intensitas emisi di ASEAN dan Amerika Latin. Covid-19 memberikan pengaruh yang signifikan pada intensitas emisi di ASEAN, namun tidak berpengaruh pada intensitas emisi di Amerika Latin. Hingga saat ini, baik ASEAN dan Amerika Latin masih terus melakukan upaya mengurangi intensitas emisi untuk mendukung green growth guna mencapai pembangunan yang bekelanjutan.
Analisis Kontribusi Penerimaan Pajak Hotel, Restoran dan Hiburan sebagai Upaya Peningkatan PAD di Kota Surabaya Anisa Anisa; Ratih Dewi Titisari Haryana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4658

Abstract

To establish broad, real, and responsible regional autonomy, regional taxes are one of the important sources of regional income. Possible sources of regional expansion must be carried out as much as possible, of course within the limits of applicable laws and regulations, including regional taxes, which have long been the main component of Regional Original Income. The aim of the research is to determine the influence revenues of hotel tax, restaurant tax and entertainment tax on PAD (Regional Original Income) in Surabaya City. The research used quantitative research with data obtained from scientific journals, books, or other sources. Secondary data taken in this research comes from the official website of the Surabaya City Government and other related agencies who often publish data and statistics on their websites for the 2011-2021 period. Analysis uses multiple linear regression. Based on test, the result show that revenues of hotel tax, restaurant tax and entertainment tax have a positive significant effect on PAD (Regional Original Income).
Analysis of Selling Price in Profit Planning in Dishcaven Malang Alfian Achmad Zulfikar; Dwi Anggarani; Khojanah Hasan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4664

Abstract

This research was conducted to find out whether setting selling prices at the Dishcaven Malang convection business is effective for profit planning. The data analysis method used is calculating profit determination using the full costing method. Based on the calculation results, it was found that the product selling price applied by Dishcaven turned out to have a difference with the selling price determined using a full costing approach with a mark up value of 24%. Apart from that, the calculation for determining the selling price at Dishcaven turns out to be lower than the total selling price calculated based on the formula for determining the selling price which is determined with a mark up value of 24%, so the profit obtained is not yet maximized. Through the results of this research, Dishcaven should be able to determine product selling prices based on factors that are directly related to the entire product purchase price, sales costs, expected profit amount so that the right selling price is obtained and Dishcaven should be more precise in its calculations. The selling price of the company's products with the correct mark up percentage includes operating costs and the desired profit amount using accounting approaches so that the profit obained is maximized.
Pengaruh Gaya Kepemimpinan Terhadap Kinerja Karyawan PT. Xyz Ariyanto Ariyanto; Darka Darka; Junengsih Junengsih
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4665

Abstract

Penelitian ini bertujuan untuk mencari apakah gaya kepemimpinan mempunyai kontribusi atas Kinerja Karyawan. Populasi penelitian adalah karyawan di PT XYZ. Sampel berjumlah 54 responden adalah karyawan di PT XYZ. Hasil tingkat signifikansi (0,000 < 0,05) sehingga dapat disimpulkan bahwa Gaya Kepemimpinan berkontribusi positif atas Kinerja Karyawan di XYZ.
Analisis Pengaruh Penghindaran Pajak dan Profitabilitas Terhadap Nilai Perusahaan Melalui Tata Kelola Perusahaan pada Perusahaan Manufaktur di Bursa Efek Indonesia Herlambang Pudjo Santosa
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This purpose of this research s to determine and prove the effect of Tax Avoidance and profitability with the moderating variable Corporate Governance on company value. The population in this study are manufacturing companies listed on the ndonesian Stock Exchange. A sample of 20 companies was obtained using a purposive sampling technique with 100 observation data. WrapPLS 7.0 for Windows was used as a tool in the Structural Equation Model (SEM) analysis method n this research. The results obtained in this research state that Tax Avoidance has no effect on company value, while profitability has a positive effect on company value. Good corporate governance cannot have a moderating effect on the relationship between Tax Avoidance and company value, but Corporate Governance has a moderating effect and strengthens the relationship between profitability and company value.
Pengaruh Struktur Modal dan Profitabilitas Terhadap Kualitas Audit pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia dengan Good Corporate Governance Sebagai Variabel Pemoderasi Sudartono Sudartono; Aqamal Haq
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4667

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh struktur modal dan profitabilitas terhadap kualitas audit pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI), dengan Good Corporate Governance (GCG) sebagai variabel pemoderasi. Variabel struktur modal diwakili oleh rasio utang terhadap modal total (DER), sementara variabel profitabilitas diukur dengan return on assets (ROA). Kualitas audit diukur berdasarkan akreditasi firma kantor akuntan publik. Metode analisis data yang digunakan adalah regresi logistik dengan menggunakan data tahunan dari perusahaan perbankan yang terdaftar di BEI selama periode 2022-2023. Penelitian ini menggali hubungan antara struktur modal, profitabilitas, dan kualitas audit, serta memeriksa bagaimana GCG memoderasi hubungan tersebut. Hasil penelitian diharapkan dapat memberikan kontribusi dalam memperkaya pemahaman tentang faktor-faktor yang memengaruhi kualitas audit di sektor perbankan Indonesia, serta implikasi praktis untuk perusahaan dan regulator.
Pengaruh Corporate Social Responsibility, Enterprise Risk Management dan Dewan Komisaris Terhadap Nilai Perusahaan Mohammad Rafly Aliandra; Emma Saur Nauli
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4670

Abstract

This study aims to examine the influence of Corporate Social Responsibility (CSR), Enterprise Risk Management (ERM), and the Board of Commissioners on Firm Value. The sample used in this study consists of real estate and property sector companies listed on the Indonesia Stock Exchange for the period 2019-2022, totaling 38 companies with 152 observations. The analysis results show that: Corporate Social Responsibility has a positive effect on Firm Value, consistent with the studies by Desita et al. (2022) and Nyoman & Dodik (2022). Enterprise Risk Management has a positive effect on Firm Value, in line with the studies by Irdawati et al. (2022) and Rakha Magistra et al. (2020). The Board of Commissioners has no influence effect on Firm Value, supporting the findings of Khoirunnisa (2022). These results indicate that the implementation of CSR, ERM, can enhance the Firm Value and Board of Commissioners cannot enhance the Firm Value in the real estate and property sector in Indonesia.
Pengaruh Penerapan Green Accounting, Struktur Modal, dan Akuntansi Lingkungan Terhadap Kinerja Perusahaan Pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2019-2022 Nayla Valeska; Sofie Sofie
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4671

Abstract

This research examines and analyzes the application of green accounting, capital structure and environmental accounting to company performance in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The data analysis technique used in this research is multiple linear analysis and green accounting measurement using the formula for environmental costs divided by net profit. This research uses a quantitative type of research, which emphasizes the analysis of numerical data (numbers) using statistical methods with the SPSS 25 application. The results of this research show that green accounting has no significant effect on company performance, capital structure has no effect, and environmental accounting has an effect on company performance.
Analisis Penerapan Tax Planning PPh Pasal 21 Berdasarkan UU Harmonisasi Peraturan Perpajakan sebagai Upaya Optimalisasi Penghematan Beban PPh Badan : Studi Kasus PT. ABC Muhammad Reza Setiady; Deliza Henny
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4672

Abstract

This research aims to answer questions regarding: 1) Application of the calculation of Income Tax Article 21 for Permanent Employees based on the PT HPP Law. ABC, 2) Comparison of the calculation of Income Tax Article 21 using the Net, Gross and Gross Up methods for permanent employees of PT. ABC, 3) Efforts to be made if in calculating PPh Article 21 for permanent employees there is a tax charge above the Corporate Income Tax rate, and 4) How to determine the method for calculating PPh Article 21 tax for permanent employees in an effort to optimize the corporate income tax burden. The data collection techniques used include documentation, where this research was carried out by collecting data through other parties, namely Partnership Suryani Suyanto & Associates. Then the data was processed by the author to produce the following data: 1) PT. ABC in calculating Income Tax Article 21 for permanent employees in 2022 uses the Net Method, where the company bears the tax costs that must be incurred. 2) Calculations using the Net, Gross and Gross Up methods have their respective advantages and disadvantages, but it is better to use the Gross method Up for employees whose income is below Rp. 500,000,000, where the company provides tax benefits which can later be charged in the company's profit and loss report. 3) the efforts made by the company if in calculating PPh Article 21 there are two methods used in one company, 4) The appropriate method for PT. In order to streamline the taxes that must be paid, ABC uses the Net method for employees whose income is above Rp. 500,000,000 and the Gross Up method for employees whose income is below Rp. 500,000,000. When using these 2 (two) methods PT. ABC will save taxes, and this method can be applied for next year's tax planning.

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