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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 4,030 Documents
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Analisis Persepsi Guru Tentang Motivasi Belajar Siswa Dalam Penerapan Kurikulum 2013 Dan Penerapan Kurikulum Merdeka Belajar Di Smk Negeri 1 Toraja Utara Sitti Hadijah Bakkarang; Hariany Idris; 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.v4i1.5624

Abstract

Penelitian ini bertujuan untuk menganalisis persepsi guru tentang Motivasi Belajar Siswa dalam Penerapan Kurikulum 2013 dan Penerapan Kurikulum Merdeka Belajar di SMK Negeri 1 Toraja Utara. Variabel penelitian ini adalah Motivasi Belajar Siswa (X), Penerapan Kurikulum 2013 (Y1) dan Penerapan Kurikulum Merdeka Belajar (Y2). Populasi penelitian ini adalah Seluruh Guru SMK Negeri 1 Toraja Utara yang berjumlah 88 orang, sedangkan sampel penelitian adalah guru akuntansi dan guru ekonomi yang berjumlah 30 orang. Teknik analisis data yang digunakan yaitu analisis statistik deskriptif, uji kelayakan instrumen, uji data dan uji hipotesis menggunakan SPSS 25 For Windows. Hasil penelitian (1) berdasarkan hasil analisis persepsi guru tentang motivasi belajar siswa lebih meningkat pada saat penerapan kurikulum merdeka belajar dibanding pada saat penerapan kurikulum 2013 dengan persentase rata-rata sebesar 82,96% menjadi 84,18%, (2) berdasarkan hasil uji-t menunjukkan bahwa terdapat perbedaan rata-rata antara motivasi belajar siswa pada saat penerapan kurikulum 2013 dan pada saat penerapan kurikulum merdeka belajar siswa di SMK Negeri 1 Toraja Utara.
Analisis Pengaruh Jumlah Uang Beredar dan Nilai Tukar Rupiah Terhadap Tingkat Inflasi Di Indonesia: Analisis Regresi Berganda Periode 2014-2023 Agnes Monica Sianipar; Albi Sutandi; Enjel Widia Sari Gea; Fitrawaty; Mutia Annisa
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.v4i1.5631

Abstract

Komponen penting dalam perekonomian suatu negara adalah jumlah uang beredar dan nilai tukar, terutama dalam kaitannya dengan tingkat inflasi. Penelitian ini bertujuan untuk menganalisis dampak nilai tukar dan jumlah uang beredar terhadap inflasi Indonesia dari tahun 2014 hingga 2023. pengolahan data yang digunakan yaitu data kuantitatif, dengan data sekunder yang dikumpulkan antara tahun 2014 dan 2023 sebagaisumber data. Teknik analisis regresi linier berganda digunakan dalam analisis data. Hasil penelitian menunjukkan bahwa nilai tukar secara signifikan dan negatif mempengaruhi inflasi Indonesia, sedangkan jumlah uang yang beredar secara signifikan dan positif mempengaruhi inflasi.
Pengaruh Jumlah Uang Beredar dan BI Rate Terhadap Tingkat Inflasi di Indonesia Periode Tahun 2010-2023 Ian Saragih; Jonathan Brando Saragi; Tio Nardo Gulo; Fitrawaty Fitrawaty
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.v4i1.5644

Abstract

This study investigates the influence of the Money Supply (M2) and the BI RATE on the inflation rate in Indonesia from 2010 to 2023. Multiple linear regression analysis is employed to determine the significance of the effects both simultaneously and partially. The results indicate that M2 and the BI RATE have a significant simultaneous impact on inflation. While the BI RATE has a positive and significant effect on inflation, M2 does not show a significant impact according to the partial analysis. These findings suggest that, in the context of the Indonesian economy, an increase in the money supply does not always have a direct effect on inflation, highlighting the importance of the BI RATE in monetary policy for inflation control.
Faktor-Faktor Yang Mempengaruhi Kepuasan Pengunjung: Studi Kasus Pada Wisata Pemandian Air Panas Bukit Kili, Kabupaten Solok Esi Sriyanti; Arfimasri Arfimasri; Mesi Afrita
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.v4i1.5648

Abstract

This research aims to Factors that Influence Visitor Satisfaction: Case Study of Bukit Kili Hot Springs Tourism, Solok Regency with a sample of 100 respondents who were studied using quantitative methods. Based on the results of statistical analysis, it can be interpreted that Service Quality partially has a significant effect on Visitor Satisfaction, this is proven by the t test with a significant value of tcount 24,043 > ttable 1.66071 and a significance value of 0.000 < 0.05. So it can be interpreted that the development of Service Quality has a significant effect on Visitor Satisfaction. Based on the results of statistical analysis, it can be concluded that infrastructure partially has a significant effect on visitor satisfaction at the Bukit Kili Hot Springs Tourism, Solok Regency. This is proven by the t test with a significant value of tcount 22,572 > ttable 1.66071, and a significance value of 0.005 < 0.05. So it can be concluded that Infrastructure has a significant effect on Visitor Satisfaction. Simultaneously, the quality of service and infrastructure has a significant effect on visitor satisfaction at the Bukit Kili Hot Springs Tourism, Solok Regency. This is proven by using the F test with a significant value of fcount 304.933 > ftable 3.09 with the resulting significance of 0.000, this value is much smaller than (0.05). This can also be seen from the R Square value obtained at 0.863 or 86.3% and the remaining 13.7% is influenced by other variables not included in this research.
Analisis Strategi Pemasaran untuk Meningkatkan Penjualan pada PT. Anugerah Farm di Cabang Pasar Porong Indri Novie Wulansari; Nur Aini Anisa; Komarun Zaman
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.v4i1.5653

Abstract

Penelitian ini menganalisis penerapan strategi pemasaran 4P (Product, Price, Place, Promotion) di PT Anugerah Farm Porong, yang fokus pada peningkatan penjualan wortel. Melalui pendekatan modern dalam pertanian dan sistem sortir yang ketat, perusahaan menghasilkan produk berkualitas tinggi yang menarik secara visual. Strategi penetapan harga premium menciptakan nilai tambah dan menarik beragam segmen pasar, sementara perluasan jaringan distribusi dan penggunaan armada Freezer Truck memastikan aksesibilitas produk. Aktivitas promosi yang beragam, termasuk kampanye media sosial, berhasil meningkatkan kesadaran merek dan loyalitas pelanggan. Hasil penelitian menunjukkan bahwa penerapan strategi ini secara signifikan meningkatkan penjualan dan kepuasan konsumen. Rekomendasi untuk diversifikasi produk dan penguatan branding juga diusulkan untuk mendukung pertumbuhan berkelanjutan perusahaan. Penelitian ini memberikan wawasan tentang praktik pemasaran yang efektif dalam industri pertanian, serta kontribusi signifikan terhadap keberhasilan bisnis PT Anugerah Farm di pasar wortel.
Konservatisme Akuntansi Memoderasi Hubungan Persistensi Laba dan Default Risk dengan Kualitas Laba : Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Non Keuangan Periode 2020–2022 Erimina Halawa
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.v4i1.5654

Abstract

This research aims to analyze and provide empirical evidence of the influence of earnings persistence variables on earnings quality, to analyze and provide empirical evidence of the influence of default risk variables on earnings quality, to analyze and empirical evidence that accounting conservatism moderates the effect of earnings persistence on earnings quality, to analyze and empirical evidence of conservatism accounting moderates the effect of default risk on earnings quality. This type of research is associative quantitative research, using secondary data. The data analysis method used is a panel data regression test using Microsoft Excel and Eviews 12 applications. The population in this study are all companies listed on the Indonesian Non-Financial Stock Exchange for the period 2020 - 2022. The data collection technique in this research is a purposive sampling technique with The results of the 842 research population were 89 companies with 3 years of observation, so that 267 data were processed in this research. The research results show that earnings persistence influences earnings quality, default risk influences earnings quality, accounting conservatism strengthens the relationship between earnings persistence and earnings quality and accounting conservatism is also able to strengthen the relationship between default risk and earnings quality.
Pengaruh Green Accounting dan Corporate Social Responsibility Terhadap Profitabilitas Sub Sektor Logam Periode 2020-2023 pada Bursa Efek Indonesia Andina Yulianti; Leriza Desitama Anggraini; RM. Rum Hendarmin
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5656

Abstract

This research aims to examine the influence of Green Accounting and Corporate Social Responsibility (CSR) on profitability in the metals sub-sector for the 2020-2023 period on the Indonesia Stock Exchange. The secondary data used comes from the annual financial reports of companies listed on the Indonesia Stock Exchange. The analytical method used is regression to test the relationship between Green Accounting, CSR and company profitability. The results of the analysis show that Green Accounting has a significant positive influence on the profitability of metal companies with a t value of 5.324 and a significance level (sig) of 0.000 < 0.05. This shows that the implementation of Green Accounting contributes positively to the company's financial performance. Apart from that, Corporate Social Responsibility also has a significant influence on profitability with a t value of 3.542 and a significance level (sig) of 0.000 < 0.05, confirming that effective CSR practices also have a positive impact on the profitability of metal companies. In conclusion, both Green Accounting and CSR has an important role in increasing company profitability in the metal sub-sector in Indonesia. The implications of this research underscore the importance of integrating sustainable practices in a company's business strategy to achieve long-term financial goals and meet stakeholder expectations regarding social and environmental aspects.
Pengaruh Brand Image dan E-Wom Terhadap Keputusan Pembelian Konsumen Marketplace Shopee Muhammad Riki; Roswaty Roswaty; Try Wulandari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5657

Abstract

This study aims to analyze the effect of brand image and e-WOM on consumer purchasing decisions for the Shopee marketplace. Research is not limited to one specific place, but can include various locations that are relevant to the focus of the study (shopee marketplace users). The sampling used in this study was non-probability sampling using purposive sampling technique, there were 150 respondents. This research data was obtained from a questionnaire. The analysis technique used in this research is multiple linear regression method. Based on the results of the F test, the Fcount value is 120.781 with a Ftable value of 3.056 so that the Fcount> Ftable value (120.781> 3.056) with a significance level of 0.000> 0.05, it can be concluded that Brand Image (X1), e-WOM (X2) have a jointly significant effect on Purchasing Decisions (Y). Based on the results of the t test, it shows that Brand Image with a sig value of Brand Image (X1) on Purchasing Decisions (Y) is 0.000 <0.05 and the value of t count> t table is 4.885> 1.976. So it can be concluded that the Brand Image variable has a significant effect on Purchasing Decisions. E-WOM with a sig value of e-WOM (X2) on Purchasing Decisions is 0.000 <0.05 and t count> t table is 4.984> 1.976, it can be concluded that the e-WOM variable has an effect and is significant on Purchasing Decisions. Meanwhile, the results of the correlation coefficient (R) of brand image, e-wom on consumer purchasing decisions obtained a correlation coefficient value of 0.788 at a significance level of α 5%. While the result of the detemination coefficient (R2) obtained a value of 0.617. This shows that Brand imgae and e-WOM are able to explain the purchasing decision variable by 0.617 or 61.7%. And the remaining 38.3% can be explained / influenced by other variables not included in this study.
Systematic Literature Review: Determinants, Impact, and Dynamics of Dividend Policy Galih Hanofa Arya Putra; Sri Lestari; Dian Purnomo Jati
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.v4i1.5666

Abstract

This systematic literature review (SLR) aims to explore the determinants and impact of dividend policy across different markets and industries. By analyzing ten peer-reviewed articles, this study identifies key factors influencing dividend policy, such as profitability, ownership structure, managerial ability, and institutional context. It also examines the role of dividends in managing firm performance and value, mitigating earnings management, and maintaining investor confidence. The findings emphasize that dividend policy plays a pivotal role in shaping corporate strategies and governance.
Pengaruh Pertumbuhan Perusahaan, Profitabilitas dan Kepemilikan Institusional Terhadap Kebijakan Hutang pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Periode 2018-2023 Paradiba Paradiba; Zulhelmi Zulhelmi
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.v4i1.5671

Abstract

Kebijakan ihutang imemegang iperanan ipenting idalam isuatu iperusahaan iyang imempengaruhi iberbagai iaspek ioperasional idan ikeuangan iperusahaan. iKebijakan ihutang iyang ibaik idapat imembantu imenjaga istabilitas ikeuangan iperusahaan idan imemastikan ibahwa itingkat iutang itetap idalam ibatas iyang idapat idikelola. ipenelitian iini ibertujuan iuntuk imenguji ipengaruh ipertumbuhan iperusahaan, iprofitabilitas idan ikepemilikan iinstitusional iterhadap ikebijakan ihutang ipada iperusahaan isektor iindustri idasar idan ikima iyang iterdaftar idi iBursa iEfek iIndonesia iuntuk iperiode i2018-2023. iJenis ipenelitian imenggunakan ijenis ipenelitian ideskriptif idengan ipendekatan ikuantitatif. iMetode ipengambilan isampel imenggunakan imetode ipurposive isampling isehingga imemperoleh isampel isebanyak i35 iperusahaan idengan ijumlah isampel ikeseluruhannya imenjadi i210 idata isampel. iData iyang idigunakan iadalah idata isekunder iyang iberupa ilaporan itahunan ipada iperusahaan isektor iindustri idasar idan ikimia iyang iterdaftar idi iBursa iEfek iIndonesia ipada iperiode i2018-2023. iTeknik ianalisis idata iyang idigunakan iadalah iregresi idata ipanel idan iuji ihipotesis iyang imenggunakan iaplikasi iEviews i12. iHasil idari ipenelitian iini imenunjukkan ibahwa ivariabel ipertumbuhan iperusahaan itidak iberpengaruh isecara isignifikan iterhadap ikebijakan ihutang idibuktikan idengan inilai isignifikan i0,1650 i> i0,05, ivariabel iprofitabilitas iberpengaruh inegatif isecara isignifikan iterhadap ikebijakan ihutang idengan inilai isignifikan i0,0003 i< i0,05, ivariabel ikepemilikan iinstitusional itidak iberpengaruh isecara isignifikan iterhadap ikebijakan ihutang idengan inilai isignifikan i0,2293 i< i0,05 idan ivariabel ipertumbuhan iperusahaan, iprofitabilitas idan ikepemilikan iinstitusional iberpengaruh isignifikan secara isimultan iyang idibuktikan idengan inilai isignifikan i0,000 i< i0,005.

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