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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 2,288 Documents
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Pengaruh PPN dan PPnBM Terhadap Daya Beli Konsumen Barang Elektronik Pada Electronik Pro Transmart PCC Vitri Andriani; Leriza Desitama Anggraini; Vhika Meiriasari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3529

Abstract

Penelitian ini bertujuan menyelidiki pengaruh Pajak Pertambahan Nilai (PPN) serta pajak Penjualan atas Barang Mewah (PPnBM) kepada Daya Beli Konsumen. Populasi yang diteliti pada penelitian ini ialah konsumen produk elektronik yang berlokasi diElectro Pro Transmart PCC Palembang. Penelitian ini dengan metode rumus slovin untuk menentukan ukuran sampel. Jenis penelitian ini dikenal sebagai studi kuantitatif. Teknik analisis data yang dipakai pada penelitian ini menggunakan kualitas data, asumsi konvensional, dan hipotesis. Temuan penelitian memperlihatkan ada pengaruh positif signifikan dari variabel Pajak Pertambahan Nilai kepada variabel Daya Beli Konsumen, dan juga ada pengaruh positif signifikan dari Pajak Penjualan atas Barang Mewah dan keduanya berpengaruh simultan kepada Daya Beli Konsumen. Artinya kemampuan variabel independen untuk menjelaskan variabel dependen hanya 64,9% sedangkan sisanya 35,1% dijelaskan variabel lain yang tidak termasuk dalam regresi ini.
Analisis Ratio Likuiditas, Solvabilitas dan Aktivitas Terhadap Profitabilitas pada perusahaan BUMN yang terdaftar di BEI Priode 2017-2021 Wiwiwarsiati Wiwiwarsiati; Jusuf Nurdin; Hasbi Basith Sukarno
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3530

Abstract

Di era gelobalisasi saat ini,pertumbuhan ekonomi dan eaknologi telah berkembang dnegan sangat pesat, perusahan dalam hal ini BUMN atau badan usaha milik negara (persero) perlu memperhatikan nilai perusahan. Secara umum nilai perusahan adalah gambaran kondisi perusahaan, apakah perusahan dalam keadaan baik atau tidak. Penelitian ini Bertujuan untuk mengetahui Pengaruh Likuiditas, Solvabilitas, Aktivitas terhadap profitabilitas secara simultan atau parsial. Metode penelitian mengunakan pendekekatan kuantitatif dilakukan dengan menggunakan desain penelitian time series yang berfokus pada Rasio Likuiditas, Rasio Solvabilitas dan Aktivitas terhadap Rasio Profitabilitas pada BUMN yang masuk dalam klaster NDHI, dengan menggunakan indikator seperti Current Asset, Debt to Equity Ratio, Total Asset Turnover dan Net Profit Margin. Pengambilan sempel mengunakan Polulasi dan sampel yaitu Data yang dikumpulkan adalah data laporan keuangan BUMN klaster NDHI yang telah diaudit periode 2017-2021.
Analisis Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Berdasarkan Literature Review yang Terindeks Sinta Tahun 2014-2024 Asterina Indah Mufliha; Indriyani Astuti Nurachman; Fitriana Fitriana; Rachmat Agus Santoso
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3531

Abstract

One way for management to maximize company value is by adjusting the tax costs paid by the company. For the State, taxes are a source of funding for government administration. Meanwhile, for companies, taxation is a burden that will reduce company profits. This has an impact on companies that are trying to reduce the tax burden paid both legally and illegally. This research aims to find out how much influence tax avoidance has on company value by reviewing literature related to the impact of tax avoidance practices on company value. Through analysis of data sourced from 15 articles indexed by Sinta for 2014-2024 which contain in-depth insights into how tax avoidance strategies can influence perceptions of company value in the context of the modern economy. This research uses a descriptive qualitative literature review method using a literature review. The results of the research show that the Tax Avoidance variable is dominantly used by previous research in articles with scientific source disciplines from economics on company value.
Penggunaan Media Pembelajaran Berbasis Digital dalam Meningkatkan Hasil Belajar Anisah Fitri; Ari Saptono; Aditya Pratama
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3532

Abstract

This research was conducted with the aim of determining the direct and indirect influence of internet learning media variables as independent variables and learning activities as intervening variables on student learning outcomes as dependent variables. The method used is a quantitative method. The population of this study consisted of class X students at SMAN 4 Depok in Economics subjects with a sample size of 204 students. The data used in this research are primary and secondary data. Primary data was obtained from distributing questionnaires with 5 alternative answers which were measured using a Likert scale with 11 statements and distributed using Google Forms and secondary data in the form of grades obtained in economics subjects. The data analysis technique uses path analysis using SPSS version 25 software. The research results show that: (1) Internet learning media has a direct effect on student learning outcomes, (2) learning activities have a direct effect on student learning outcomes (3) Internet learning media has a direct effect on learning activities (4) Internet learning media through learning activities has an indirect effect on student learning outcomes.
Pengaruh Kompetensi dan Pengalaman Kerja Auditor Internal Terhadap Kualitas Audit Berdasarkan Artikel Terindeks Sinta Ilham Saputra; Siti Mariam; Nisya Z Nurwulan Sari; Salwa Febriyanti; Rachmat Agus Santoso
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3535

Abstract

This study aims to examine the influence of competence and work experience of internal auditors on audit quality. Internal auditors play a crucial role in maintaining audit quality and internal controls within organizations. The study adopts a qualitative approach by analyzing articles from Sinta-indexed journals. The findings indicate that auditors with higher competence tend to produce better audit quality. It is explained that competence affects audit quality. However, work experience and ethics have no significant effect on audit quality.In conclusion, organizations should focus on developing the competence of internal auditors to enhance audit quality. By improving the competence of internal auditors, organizations can obtain more accurate and reliable audits.
The Influence of Religiosity, Zakat Literacy and Trust on Muzakki's Interest in Paying Professional Zakat at Baznas Jakarta Province Erna Kustyarini; Efendi Sugianto; Ilham Rahim; Sa'diyah MA; Muhammad Umar Kelibia
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3536

Abstract

This study aims to understand the factors that influence individual interest as muzakki in paying professional zakat through BAZNAS Jakarta Province. The method used is a field study with a quantitative approach. The sample consisted of 97 muzakki who had or had never paid zakat through BAZNAS Jakarta Province. Primary data were collected through questionnaires distributed to respondents. Regression analysis shows that zakat literacy and belief have a positive and significant influence on individual interest as muzakki to pay professional zakat to BAZNAS Jakarta Province, while religiosity has no effect on muzakki interest in paying professional zakat at BAZNAS Jakarta province.
The Effect of Temporary Syirkah Funds and Other Comprehensive Income on the Capital Performance of Bank Syariah Indonesia Periode 2019-2021 Shofia Annisa Ratnasari; Nining Kurniasih; Yuyun Yuningsih
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3540

Abstract

Working capital can be interpreted as funds that must be available to finance the company's daily operations. This study aims to examine the effect of temporary syirkah funds and other comprehensive income on capital performance in Islamic Banks in Indonesia during the 2019-2021 period. The method used in this study is a quantitative method using secondary data from monthly financial reports and obtaining as many as 36 samples. The data analysis method used is descriptive statistical testing, classical assumption testing, and multiple analysis testing with the help of the SPSS 29 program. The results of this study show; (1) temporary syirkah funds partially have a significant effect on capital performance at PT Bank Syariah Indonesia for the 2019-2021 period; (2) other comprehensive income partially have a significant effect on capital performance at PT Bank Syariah Indonesia for the 2019-2021 period; and (3) temporary syirkah funds and other comprehensive income simultaneously have a significant effect on capital performance.
Strategi Peningkatan Kapasitas Aparatur Sipil Negara Dalam Upaya Pelayanan Publik: Studi di Kapanewon Gamping, Kabupaten Sleman, DIY Subekti Handayani
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.v3i5.3542

Abstract

Governability shows the extent to which the government can carry out its functions in terms of regulations and public services. The capacity of regional government public services is then important to analyze, especially in relation to its strategy. This research aims to examine the capacity building strategy in public services carried out by Kapanewon Gamping, Sleman Regency. The method used is descriptive qualitative with data collection using interviews, observation and documentation. The informants in this research involved five Kapenwonan Gamping employees and ten community leaders. The research results show that the implementation of strategy at Kapanewon Gamping has been influenced by internal factors in the form of Panewu's leadership, organizational capacity, Kapanewon's internal agreement, space for freedom through delegation of control from Panewu, bona fides from alternative financial sources, and developments in service technology. Apart from that, external factors that influence are political agendas and public support. Specifically relating to organizational capabilities, Kapanewon Gamping has demonstrated regulatory capacity, extractive capacity, distributive capacity, responsive capacity and networking and cooperation capacity.
Hubungan Antara Konsep Diri Dengan Perilaku Prososial Pada Mahasiswa di Kota Makassar Fardhatillah Nur Mentari; Muh. Nur Hidayat Nurdin; Muhrajan Piara
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3543

Abstract

Perilaku prososial merupakan sikap peduli atau tolong menolong tanpa mengharapkan adanya timbal balik. Konsep diri dapat diartikan sebagai pandangan dan perasaan seseorang tentang dirinya sendiri. Konsep diri yang baik mampu menghasilkan pribadi yang positif, sehingga selalu berfikir untuk menjadi lebih baik setiap harinya. Konsep diri perlu dimiliki oleh setiap orang agar mampu menghasilkan perilaku prososial, terutama bagi mahasiswa selaku bagian dari masyarakat. Penelitian ini bertujuan untuk mengetahui hubungan antara konsep diri dengan perilaku prososial pada mahasiswa di Kota Makassar. Teknik pengambilan sampel pada penelitian ini menggunakan teknik accidental sampling. Subjek pada penelitian ini berjumlah 385 subjek. Penelitian ini menggunakan metode kuantitatif dengan uji Spearman rho. Hasil penelitian menunjukkan bahwa terdapat hubungan yang signifikan antara konsep diri dengan perilaku prososial pada mahasiswa di Kota Makassar (p = 0,000 < 0,05). Koefisien korelasi variabel konsep diri dengan perilaku prososial sebesar 0,210 yang berarti ke arah positif. Penelitian ini juga menemukan bahwa terdapat perbedaan tingkat konsep diri dengan perilaku prososial berdasarkan usia dan jenis kelamin. Implikasi dari penelitian ini adalah sebagai salah satu sumber referensi yang dapat memberikan kontribusi kepada orang lain mengenai konsep diri dan perilaku prososial.
Turnover Intention: The Impact of Work Environment, Job Compensation Through Job Satisfaction Shara Rahayu Saputri; Ria Mardiana; Maat Pono
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 2: Januari-Juni 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v2i2.3544

Abstract

This research aims to determine the influence of the work environment, work compensation on turnover intention through job satisfaction at PT Albadriyah Wisata. This research method uses quantitative with a sample obtained from 50 respondents. The sampling technique in this research is probability sampling from the population, namely a sampling technique based on chance at PT Albadriyah Wisata with a data analysis method using SPSS. The research results show that the work environment has a positive effect on job satisfaction. Work compensation has a positive effect on job satisfaction. The work environment has a positive effect on turnover intention . Work compensation has a positive effect on turnover intention. Job satisfaction has a positive effect on turnover intention . The work environment has a positive effect on turnover intention through job satisfaction. Compensation has a positive effect on turnover intention through job satisfaction.

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