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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 2,288 Documents
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Pengaruh Intellectual capital, Good Coporate Governance dan Ukuran Perusahaan terhadap Kinerja Keuangan Rizki Nur Anisa; Mirna Dyah Pratitorini
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.v4i1.5725

Abstract

This study aims to examine the effects of intellectual capital, good corporate governance (GCG), and company size on the financial performance of banking companies listed on the Indonesia Stock Exchange (BEI). The results indicate that intellectual capital has a positive and significant impact on financial performance, suggesting that increasing a company's intellectual assets can improve financial outcomes. Good corporate governance also has a positive and significant impact on financial performance, showing that implementing sound governance practices enhances investor confidence and operational efficiency. However, company size was found to have a negative and insignificant effect on financial performance, indicating that size growth does not necessarily lead to increased efficiency or profitability. This study highlights the importance of managing intellectual capital and implementing good corporate governance to improve the financial performance of banking companies.
Pembiayaan Aqad Rahn di tinjau dari Fiqih Muamalat Muhammad Komarudin; Muhammad Annas
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.v4i1.5733

Abstract

Pembiayaan dengan akad rahn merupakan salah satu instrumen keuangan yang digunakan dalam sistem ekonomi syariah, khususnya dalam lembaga keuangan syariah. Akad ini memungkinkan seseorang untuk memperoleh dana dengan menjaminkan barang berharga sebagai jaminan utang, tanpa melanggar prinsip-prinsip syariah seperti riba, gharar (ketidakpastian), dan maysir (spekulasi). Berdasarkan fiqih muamalat, akad rahn memiliki rukun dan syarat yang harus dipenuhi agar transaksi dianggap sah, termasuk kejelasan objek jaminan, kesepakatan utang, serta pemenuhan hak dan kewajiban kedua belah pihak. Penelitian ini bertujuan untuk menganalisis konsep pembiayaan dengan akad rahn dari perspektif fiqih muamalat dan melihat implementasinya di lembaga keuangan syariah. Hasil kajian menunjukkan bahwa akad rahn memberikan solusi keuangan yang adil dan transparan bagi masyarakat, sekaligus menjaga kepentingan peminjam dan pemberi pinjaman melalui perlindungan hukum syariah. Selain itu, pembiayaan dengan akad rahn juga meningkatkan inklusi keuangan syariah di masyarakat, memberikan akses bagi individu yang membutuhkan dana tanpa harus menjual asetnya. Dengan demikian, akad rahn berpotensi menjadi alternatif pembiayaan yang efektif dan sesuai dengan nilai-nilai syariah dalam konteks ekonomi modern.
Pengaruh Talent Management, Soft Competency Terhadap Kinerja Karyawan: Studi Kasus Bank Sumsel Babel Tri Aini; Endah Dewi Purnamasari; Shafiera Lazuarni
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.v4i1.5753

Abstract

This research aims to analyze Talent Management and Soft Competency on Employee Performance at Bank Sumsel Babel. Samples were selected using a saturated sample technique. Data from 38 respondents was collected through a questionnaire. This study implements the multiple linear regression method to analyze the data The results of the investigation show that the partial test for the Talent Management variable has a significant effect on Employee Performance, while the Soft Competency variable has no effect and is not significant on Employee Performance. And to simultaneously test the Talent Management and Soft Competency variables have a significant effect on employee performance. This empirical evidence can provide benefits for companies. To improve employee performance, in the future the company can optimize Talent Management and Soft Competency factors.
Efektivitas Aplikasi Skuadron Sebagai Pengendali Disiplin Kerja Pegawai di UIN Salatiga Siti Mukaromah Fikriyah
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.v4i1.5758

Abstract

Penelitian ini bertujun untuk menganalisis dan mengetahui Efektivitas Aplikasi Skuadron Sebagai Pengendali Disiplin Kerja Pegawai Di UIN Salatiga. Aplikasi Skuadron adalah aplikasi absensi online yang dapat diunduh oleh handphone melalui playstore. Aplikasi online ini hanya bisa digunakan di lingkungan sekitar Kampus UIN Salatiga. Teknik pengumpulan data pada penelitian ini dengan metode wawancara langsung maupun tertulis, observasi dan Analisa data. Hasil penelitian menunjukan bahwa Aplikasi Skuadron sangat efektif digunakan sebagai pengendali disiplin kerja pegawai. Sosialisasi program secara resmi kepada pegawai sangat membantu keberhasilan pelaksanaan edaran Surat Menteri PAN RB No B/2338/M. PAN RB/06/2016 Tanggal 27 Juni 2016 dan usaha penegakan Peraturan Pemerintah Nomor 53 Tahun 2010 tentang Disiplin Pegawai Negeri Sipil tentang Penggunaan Absensi Berbasis Elektronik di Lingkungan Instansi Pemerintah. Keberhasilan tersebut tidak terlepas dari isi peraturan yang dengan jelas mengatur jam kerja seorang pegawai, besaran pemotongan tunjangan kinerja pegawai dilihat dari daftar hadir dan kepulangan, dan pemotongan uang makan dilihat dari jumlah kehadiran. Hasil dari penelitian ini juga menyampaikan bahwa kedisiplinan pegawai tidak hanya diukur dengan daftar hadir saja, namun juga diperlukan pengawasan dari pimpinan, keteladanan, ketegasan, pemberian reward & punishment, serta hubungan yang harmonis antara pimpinan dan pegawai. Adanya upaya manipulasi atau rekayasa non etik pada absensi merupakan pekerjaan rumah bagi pimpinan untuk memberikan pembinaan mental spiritual bagi pegawai.
Pengaruh Pelatihan Mandiri Menggunakan Platform Merdeka Mengajar Terhadap Kompetensi Guru Di SMA Negeri 21 Makassar St Rahma; Muhammad Azis; M. Ridwan Tikollah
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.v4i1.5761

Abstract

This study aims to analyze the influence of independent training using the Merdeka teaching platform on teacher competence at SMA Negeri 21 Makassar. The variables of this study are independent training using the Merdeka teaching platform as an independent variable (X) and teacher competence as a bound variable (Y). The population of this study is all teachers at SMA Negeri 21 Makassar which totals 79 teachers, while the sample in this study uses a purposive sampling technique with the criteria of teachers who have an belajar.id account and use the Merdeka teaching platform and use the independent training feature with a sample of 50 teachers. The data collection techniques used are questionnaires and documentation. The data analysis techniques used are descriptive statistical analysis, instrument tests and hypothesis tests using SPSS 25 for windows. The results of this study indicate that: (1) Based on the results of descriptive statistical analysis, independent training using the Merdeka Mengajar platform of 81 percent is included in the very good category and teacher competence of 86 percent is included in the very good category. (2) Based on the results of a simple linear analysis, independent training using the Merdeka Mengajar platform was obtained Y = 58.662 + 0.370X, which means that for every additional value of independent training, the teacher competence value increases by 0.370. 3) From the results of the t-test analysis, the significance value of 0.000 <0.05 means that the independent training variable has a positive and significant effect on teacher competence in teachers of SMA Negeri 21 Makassar, thus the hypothesis is "accepted". (4) From the results of the determination coefficient (KD) analysis, the R2 value was obtained = 26.9 percent and the remaining 73.1 percent was influenced by other factors.
Pengaruh Experiential Marketing, Brand Image, dan Product Quality Terhadap Customer Loyalty pada PT Semen Padang Lauzia Fadhila Nareswari; Ilham Thaib
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.v4i1.5775

Abstract

Melalui penelitian ini, kami ingin lebih memahami bagaimana pengalaman berdasarkan pemasaran, citra merek, dan kualitas produk PT Semen Padang mempengaruhi loyalitas pelanggan. Temuan menunjukkan bahwa pengalaman berdasarkan pemasaran, citra merek, dan kualitas produk semuanya sangat baik, dengan skor rata-rata masing-masing 4,48, 4,55, dan 4,58. Menurut hasil penelitian, kualitas produk tidak terlalu berpengaruh terhadap loyalitas konsumen, tetapi pemasaran berdasarkan pengalaman dan citra merek berpengaruh. Temuan ini menunjukkan fakta bahwa, dibandingkan dengan kualitas produk, interaksi pemasaran yang baik dan citra merek yang kuat lebih penting dalam mempengaruhi loyalitas konsumen. Bahkan jika kualitas produk bukanlah pertimbangan yang paling penting, konsumen cenderung tetap setia pada bisnis yang memberikan pengalaman pemasaran yang positif dan memiliki citra merek yang kuat.
Konstruksi Pengelolaan Keuangan Desa Digital Perspektif Tradisi Minangkabau Raso Jo Pareso Puja Rizqy Ramadhan; Suwarno Suwarno; Shella Pratiwi
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.v4i1.5778

Abstract

This study aims to reconstruct the discourse of digital-based village financial management based on the concept of raso jo pareso. This study uses primary data obtained from observations and interviews with informants. The research approach used is a qualitative method. The research paradigm consists of data collection procedures, data presentation, data reduction and drawing conclusions/verification. Based on the results of the study, it can be concluded that there has been a shift in cultural values ​​​​manifested in village financial management. The moral degradation that occurs and regulatory pressures that limit the scope of the actors involved in village financial management. Therefore, it is necessary to revitalize the values ​​​​of raso jo pareso in village financial management which are manifested as shared moral values ​​​​based on fear of God and shame and politeness towards fellow human beings. Thus, a village financial management order is created that upholds moral aspects to have an impact on improving the performance of village entities.
Analisis Determinan Kualitas Laporan Keuangan Kota Medan Niken Wulandari; Suwarno Suwarno; Shella Pratiwi
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.v4i1.5779

Abstract

This study aims to analyze the Internal Control System and HR Competence as determinants of the quality of financial reports. The research approach used is the quantitative method. This study uses primary data obtained from a survey of respondents. The population consists of 129 employees of the Medan City Financial and Regional Asset Management Agency with a sample of 35 people after going through a purposive sampling technique. Data analysis consists of data quality testing, classical assumption testing and hypothesis testing. The results of the study indicate that analyzing the Internal Control System and HR Competence partially or simultaneously has a significant effect on the quality of financial reports.
How High Quality Rice Shapes Repeat Purchases and Word of Mouth: The Role of Value and Satisfaction Diana Fajarwati; Holby Boy Martua Manurung; Unggul Kustiawan; Puspita Chairun Nisa
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.v4i1.5780

Abstract

Organic rice has gained importance due to its health benefits, especially for individuals aged 28 and older who have adopted a healthy diet. Organic rice is known to reduce the risk of diseases like diabetes, cancer, obesity, and brain development disorders. This highlights the significant impact of organic rice quality, encouraging consumers to purchase it without hesitation. This study investigates the influence of Food Quality, Perceived Value, Price Fairness, and Customer Satisfaction on Repurchase Intention and Word of Mouth in the context of offline organic rice sales.A sample of 125 respondents was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the relationships between variables. The findings reveal that Food Quality positively affects Price Fairness and Customer Satisfaction, while Price Fairness also positively impacts Perceived Value. In turn, Perceived Value enhances Customer Satisfaction, and Customer Satisfaction leads to higher Repurchase Intention and Word of Mouth. Of the eight proposed hypotheses, six were accepted (H1, H3, H4, H6, H7, H8), while two (H2 and H5) were rejected. Future researchers should consider these variables carefully to avoid inconsistent results. In this study, the Revisit Intention variable was adjusted to Repurchase Intention for better alignment with the research context.
Menelisik Status Sosial Ekonomi Calon Walikota dan Wakil Walikota Dalam Membangun Ekspektasi Ekonomi dan Preferensi Politik Masyarakat di Kota Mataram Haeril Amri; Himawan Sutanto; Subhan Purwadinata
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.v4i1.5782

Abstract

This research aims to understand the socio-economic status of the mayoral and vice mayoral candidates to strengthen the economic aspirations and political preferences of the people of Mataram City. This study employs a qualitative approach to collect data through in-depth interviews with local residents and an analysis of local socio-economic dynamics. The research findings indicate that the socio-economic status of the candidates has a significant impact on public expectations regarding economic policies and political preferences. The community tends to choose candidates with a strong economic background, as they are perceived to have better prospects for economic growth.

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