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Ahmad Ulil Albab Al Umar
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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 288 Documents
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Search results for , issue "Vol. 4 No. 1: November 2024" : 288 Documents clear
Pengaruh Kepemilikan Manajerial, Reputasi KAP Dan Komite Audit Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2022 Syahidannur Mukminah Pulungan; Rama Gita Suci; Dian Puji Puspita Sari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.4904

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh Kepemilikan Manajerial, Reputasi KAP dan Komite Audit terhadap Opini Audit Going Concern pada perusahaan manufaktur yang terdaftar di BEI tahun 2021-2022 dengan menggunakan data sekunder yang di peroleh dari laporan tahunan perusahaan. Populasi dalam penelitian ini mencakup semua perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2022 sejumlah 239 perusahaan. Populasi ini terdiri dari perusahaan-perusahaan yang bergerak dalam berbagai sektor manufaktur seperti makan dan minuman, industri, telekomunikasi, properti, tekstil, kimia, elektronik dan otomotif. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi logistik. Dari hasil penelitian bahwa Kepemilikan Manajerial dan Komite Audit berpengaruh terhadap Opini Audit Going Concern sedangkan pada Reputasi KAP tidak mempengaruhi Opini audit going concern.
Pengaruh Brand Image, Word Of Mouth Dan Celebrity Endorser Terhadap Purchase Decision Produk Facetology Tessa Kusuma Dewi; Agung Dharmawan Buchdadi; Nofriska Krissanya
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.4909

Abstract

The This research aims to analyze the influence of Brand Image, Word Of Mouth and Celebrity Endorsers on Purchasing Decisions for facetology products. In an era of increasingly fierce business competition, understanding the factors that influence consumer decisions is the key to effective marketing strategies. This research uses quantitative methods with a survey approach to collect data from consumers of Facetology products. The sample used consisted of 200 respondents who were chosen randomly and analyzed using multiple regression. The research results show that Brand Image has a positive and significant influence on purchasing decisions for Facetology products, indicating that a strong brand image can increase consumers' desire to buy the product. Word of Mouth has also been proven to have a positive influence on purchasing decisions, indicating that Word Of Mouth recommendations have a significant impact in influencing consumer decisions. Apart from that, Celebrity Endorsers also provide a significant positive influence, showing that celebrity endorsers can increase product attractiveness and influence consumer Purchasing Decisions. Overall, Brand Image, Word Of Mouth, and Celebrity Endorser together make a significant contribution to Purchasing Decisions for Facetology products. These findings have important implications for the marketing strategies of Facetology and other brands looking to increase their competitiveness in the market. This research suggests that companies should focus more on managing Brand Image, utilizing Word of Mouth, and selecting the right Celebrity Endorser to maximize influence on consumer purchasing decisions.
Pengaruh Struktur Modal, Keputusan Investasi Dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Sub Sektor Pertambangan Batubara Yang Terdaftar Di BEI Ella Sofiatun Nisah; Joni Hendra; Elok Dwi Vidiyastutik
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.4937

Abstract

This research was conducted on companies in the coal mining subsector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022 with the aim of determining the influence of Capital Structure, Investment Decisions, and Dividend Policy both partially and simultaneously on Firm Value in the coal mining subsector companies listed on the Indonesia Stock Exchange (IDX).The type of research used is quantitative, with an associative approach, involving variables such as Capital Structure, Investment Decisions, and Dividend Policy. The sample used in this study consists of 14 companies with 3 years of observation. The data analysis technique employed is multiple linear regression using SPSS 25. The research results indicate that the Capital Structure variable does not have a significant effect on firm value, while Investment Decisions and Dividend Policy have a significant effect on firm value. Simultaneously, the variables of Capital Structure, Investment Decisions, and Dividend Policy significantly influence firm value. Among the three variables, Investment Decisions have the most dominant effect on firm value, as indicated by the Standardized Coefficients Beta value of 0.640, with a t-value (4.871) higher than the others.
Pengaruh Ukuran Perusahaan, Financial Distress dan Profitabilitas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Subsektor Pertambangan yang Terdaftar di BEI Cindy Claudia; Joni Hendra; Mutimmah Rustianawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.4938

Abstract

This study focused on companies in the mining subsector listed on the IDX from 2020 to 2022, aiming to investigate the positive impacts of Company Size, Financial Distress, and Profitability on the timeliness of financial statement submissions among these companies. The type of research used is quantitative, with an associative approach, involving variables such as Company Size, Financial Distress, and Profitability. To determine the extent of their positive influence on the timeliness of financial statement submission, this is demonstrated by the outer loading values with a significance level > 0.5. The study sample comprised 26 companies observed over a three-year period. Data for the research were sourced from www.idx.co.id and https://lembarsaham.com. The findings reveal that the Company Size variable positively influences the timeliness of financial statement submissions, Financial Distress also has a positive impact on submission timeliness, whereas Profitability does not significantly affect the timeliness of financial statement submissions among mining subsector companies listed on the IDX for the period 2020 to 2022.
Keberlangsungan UMKM Di Pekanbaru Dalam Aspek Numerikal Nur Fitriana; Dimas Darma Putra; Nesya Audi M
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.4992

Abstract

Micro, Small and Medium Enterprises (MSMEs) are the only center of the people's economy in Indonesia, and Pekanbaru is the only province with a strong MSME business environment. Low performance and productivity are two problems that are often raised in MSMEs, but one phenomenon that often arises in this problem is the ability of MSME business actors to maintain their business, as well as develop and grow to be successful. This is caused by a lack of knowledge regarding mental accounting and calculation skills. The aim of this research is to see and find out how influential mental accounting and numeracy skills are on the sustainability of MSMEs in Pekanbaru City. This research is quantitative research which includes a large amount of primary data, namely data collected by this researcher using validity, reliability and hypothesis tests. Data from the analysis results show that mental accounting and numeracy skills have a significant effect on the resilience of MSMEs in Pekanbaru City.
Pengaruh Teknologi Informasi, Kualitas Sumber Daya Manusia, dan Pengendalian Internal terhadap Kinerja Instansi Pemerintah di Kabupaten Kampar Rika Anisa; Agustiawan Agustiawan; Muhammad Ahyaruddin
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5016

Abstract

This research is a quantitative study designed to investigate the impact of information technology utilization, human resource quality, and internal control on the performance of government agencies within the Regional Government Organizations in Kampar Regency. The study uses purposive sampling, targeting heads of departments, heads of divisions, and secretaries from 53 regional government organizations in Kampar Regency, with a total of 53 respondents. A quantitative approach with a survey research type is employed, conducted both in-person and online via Google Forms. To ensure data quality, validity tests were administered, and normality tests were included as part of the classical assumption tests. Data analysis was carried out using multiple linear regression models. Hypothesis testing was conducted through partial tests (T-tests) and the coefficient of determination (R²). The findings reveal that information technology utilization and internal control significantly influence the performance of government agencies within the regional government organizations of Kampar Regency, while human resource quality negatively impacts their performance
Dampak Penggunaan QRIS Pembangunan Ekonomi Digital Pada Pelaku UMKM Menik Hardiyanti; Sedya Santosa
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5029

Abstract

Digitaliasasi memberikna dmapak positf dalam perkembangan teknologi dji Inonesia termasuk di bidang ekonomi. Adanya teknologi ini membuat pelaku usaha UMKM bisa memberikan manfaat dalam usahanya termasuk dalam pembayaran non tunai QRIS. Tujuan penelitian untuk mengetahui dampak penggunaan QRIS dalam pelaku usaha UMKM di Balikpapan . Hasil penelitian yang didapatkan bahwa QRIS membatu dalam pelaku usaha UMKM dalam QRIS proses transakasi lebih efekif dna efesien dan mengurangi risiko pencurian mata uang, Hambatan yang menjadi kendala masih banyak para pedagang yang belum paham penggunaan QRIS, dan para pelangggan yang belum bisa jujur dalam penggunaan QRIS dalam proses pembayaran.
Pengaruh Komitmen Profesional, Pengalaman Kerja, Dan Kode Etik Terhadap Pengambilan Keputusan Etis Konsultan Pajak di Pekanbaru Rozi Aulia Rahman; Rudi Syaf putra; Dwi Fionasari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5094

Abstract

This study focuses on how tax consultants in Pekanbaru make ethical decisions in relation to their job experience, professional dedication, and code of ethics. With primary data gathered via surveys, this study employs quantitative methodologies. Forty-two people answered the questionnaire, and the study's sample was saturated. This study used the t test, the coefficient of determination (R2) analysis test, the validity and reliability test, the classical assumption test, and hypothesis testing as its data analysis methods. The study's findings show that professional dedication and adherence to a code of ethics influence tax consultants' ethical decision-making, but job experience has bearing on it.  
Determinan Penyerapan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Moderasi Pada Kabupaten Kampar Muhammad Hari Setiadi; Linda Hetri Suriyanti; Siti Rodiah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5127

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh faktor-faktor yang mempengaruhi penyerapan anggaran, yaitu kualitas sumber daya manusia, praktik pengadaan, dan perencanaan anggaran. Selain itu, penelitian ini bertujuan untuk mengetahui pengaruh komitmen organisasi sebagai moderator dalam konteks Kabupaten Kampar. Populasi dalam penelitian ini adalah 32 OPD (Organisasi Perangkat Daerah) Pemerintah Kabupaten Kampar. Dengan menggunakan pendekatan purposive sampling, diperoleh 128 responden. Pengumpulan data primer menggunakan kuesioner langsung dan data dianalisis secara kuantitatif dengan program warp pls 8.0. Penelitian ini bertujuan untuk mengetahui apakah penyerapan anggaran (Y) dipengaruhi oleh tiga variabel bebas, yaitu perencanaan anggaran (X1), kualitas sumber daya manusia (X2), dan pengadaan barang dan jasa (X3). Komitmen organisasi (Z) juga diperhitungkan sebagai variabel moderator. Hasil penelitian menunjukkan bahwa penyerapan anggaran dipengaruhi oleh faktor-faktor yang meliputi kualitas sumber daya manusia dan perencanaan anggaran, tetapi tidak dipengaruhi oleh pembelian produk dan jasa. Hubungan antara penyerapan anggaran, perencanaan anggaran, dan kualitas sumber daya manusia dimoderasi oleh komitmen organisasi. Namun, hal itu tidak memediasi hubungan antara pengeluaran untuk produk dan layanan dan penggunaan dana dalam anggaran.
Pengaruh Pengembangan Karir, Budaya Organisasi dan Budaya Kerja terhadap Kinerja Karyawan Dengan kepuasan kerja Sebagai Variabel Intervening Di PT Kereta Api Indonesia (Persero) Kota Probolinggo Sheila Connery Jenar; Muhammad Saiful Bahri; Tatik Amani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5156

Abstract

Tujuan pelaksanaan penelitian ini yakni menjelaskan dan menganalisis bagaimana Pengembangan Karir, Budaya Organisasi, dan Budaya Kerja memengaruhi Kinerja Karyawan, dengan Kepuasan Kerja sebagai variabel perantara pada PT. Kereta Api Indonesia (Persero) Kota Probolinggo. Penelitian ini termasuk dalam jenis kuantitadif melalui pendekatan berupa kausal. Jumlah sampel yang diterapkan yakni 36 karyawan tetap dan tidak tetap dari BUMN. Kemudian untuk analisis yang diterapkan yakni Partial Least Squares (PLS) Structural Equation Modeling (SEM) melalui penggunaan program SmartPLS 3. Adapun dari hasil analisis mempergunakan PLS SEM didapati bahwasanya Pengembangan Karir berpengaruh signifikan terhadap Kinerja Karyawan, Budaya Organsasi tidak berpengaruh signifikan terhadap Kinerja Karyawan, Budaya Kerja berpengaruh signifikan terhadap Kinerja Karyawan, Pengembangan Karir berpengaruh signifikan terhadap Kepuasan Kerja, Budaya Organsasi tidak berpengaruh signifikan terhadap Kepuasan Kerja, Budaya Kerja berpengaruh signifikan terhadap Kepuasan Kerja, Kepuasan Kerja berpengaruh signifikan terhadap Kinerja Karyawan, Pengembangan Karir berpengaruh terhadap Kinerja Karyawan melalui Kepuasan Kerja, Budaya Organisasi tidak berpengaruh terhadap Kinerja Karyawan melalui Kepuasan Kerja, Budaya Kerja berpengaruh terhadap Kinerja Karyawan melalui Kepuasan Kerja.

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