cover
Contact Name
Erwin Putera Permana
Contact Email
ojs.unpkediri@gmail.com
Phone
+6285141151676
Journal Mail Official
ojs.unpkediri@gmail.com
Editorial Address
Jl. KH. Achmad Dahlan No. 76, Mojoroto, Kota Kediri
Location
Kota kediri,
Jawa timur
INDONESIA
Jurnal Simki Economic
ISSN : -     EISSN : 25990748     DOI : https://doi.org/10.29407/jse
Core Subject : Economy,
Journal Simki Economic is open access, peer-reviewed journal whose objectives is to publish original research papers related to the Indonesian economy and business issues. This journal is also dedicated to disseminating the published articles freely for international academicians, researchers, practitioners, regulators, and public societies. This journal welcomes authors from institutional backgrounds and accepts rigorous empirical or theoretical research papers with any method or approach relevant to the content of Indonesian economics and business, as long as the research fits into one of the ten areas of Management, Finance, Business, Marketing, Accounting, Taxation, Statistics, Auditing, Cooperatives and Economic Education.
Articles 256 Documents
Peran Profit Perusahaan Sektor Industri Barang Konsumsi dalam Mendukung Penghindaran Pajak (Tax Avoidance) di Indonesia Shintia Apriliana; Amalia Nur Chasanah
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.540

Abstract

The obligation to pay taxes has become very important as taxes contribute significantly to state revenue. This research aims to determine the influence of profitability, leverage, and company size on tax avoidance. The study was conducted in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) during the period 2018-2022, with a population of 88 companies. The purposive sampling technique was used to select the sample, resulting in a research sample of 26 companies. Using predetermined criteria, the purposive sampling method was employed in the sample selection. A total of 130 metrics from 26 different companies were collected over five years. Descriptive statistical analysis included tests for normality, heteroskedasticity, autocorrelation, multiple regression tests, coefficient of determination tests, T-tests, and F-tests as part of the research analysis method. This procedure utilized SPSS Statistics 24. From the research results, it was found that tax profitability hasn’t effect on tax avoidance, while leverage and company size have an impact on tax avoidance.
Tinjauan Kritis Atas Pelaporan Keuangan Hotel Berbasis Syariah Maulidatul Hasanah; Agus Sugiono; Ach. Baihaki; Aminatus Zakhra
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.545

Abstract

The purpose of this study is to review how the financial reporting process is carried out by the Cahaya Berlian Syariah Hotel. This study uses qualitative research by collecting data in the form of observations, interviews and documentation. The results of this study indicate that 1) The Cahaya Berlian Syariah Hotel uses an ijarah contract in accordance with PSAK 107, however the transactions carried out are not in accordance with the principles of sharia hotel governance because they use conventional banks so they have the potential to generate usury or non halal fund, 2) Buying and selling transaction in restaurants are in accordance with PSAK 102, however when canceling orders hotels do not calculate how much cost have been incurred in the order making process which can trigger losses for hotels and restaurants, 3) Financial reporting is not in accordance with PSAK 101, because the reporting is incomplete,. The zakat issued does not account or 2,5% of income, and the hotel does not separate non-halal funds rom conventional bank account so that the benevolent fund issued come from hotel and restaurant income.
Respon Pasar Saham Terhadap Kurs, Harga Emas dan Inflasi di Indonesia Anwar Puteh; Nurul Mawaddah
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.556

Abstract

The financial market is the driving force of the country's economy because it can be used as an instrument for capital formation, facilitating community participation in resource mobilization, and facilitating financing for national development. This study examines the stock market response to the exchange rate, gold prices and inflation in Indonesia. This research uses quantitative methods with secondary data collection methods for the period June 2016 – July 2023. Data processing was carried out using a multiple linear regression analysis model. The results show that the Indonesian stock market responded positively to changes in the exchange rate, namely 36.244. Meanwhile, the price of gold was also responded positively by the Indonesian stock market at 0.532, while inflation was responded negatively by the Indonesian stock market at 0.253. Thus, the Indonesian stock market responds to every change in variables such as the exchange rate, gold prices and inflation.
Penerapan Affixed Signature and Stamp pada Surat Keterangan Asal sebagai Mitigasi Kinerja Ekspor di Masa Pandemi Covid-19 Ni Putu Ari Setiawati; I Wayan Sutrisna
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.562

Abstract

This research focuses on determining, implementing, factors that affect implementation and their implications for the export performance of Bali Province towards the G20 destination countries during the Covid-19 pandemic. The research method used is qualitative research. The informants used are from officials and exporters as policy implementers, as well as forwarders and carriers as implicated group targets. The questionnaire was distributed to 100 respondents, with 97 returned questionnaires. Based on the results of observations and interviews, it can be concluded that the establishment of the Regulation of the Minister of Trade of the Republic of Indonesia Number 39 of 2020 as a mitigation response in minimizing the impact of the Covid-19 pandemic in the smooth flow of goods in export performance. The Bali Provincial Industry and Trade Office as the Issuing Agency of Certificate of Origin (SKA) and exporters jointly implemented the Regulation of the Minister of Trade of the Republic of Indonesia Number 39 of 2020 by implementing the ASnS system in the original SKA issued, so that the efficiency of the SKA process can be improved, the smooth flow of goods can be increased, and export demand from G20 countries during the Covid-19 pandemic to Bali Province can be realized.
Implementasi Pemberian Kredit Usaha Rakyat (KUR) pada KSP Kopdit Obor Mas Cabang Pasar Tingkat Angelina Lale Buu; Yosefina Andia Dekrita; Yoseph Darius Purnama Rangga
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.563

Abstract

This study aims to explain the implementation of People's Business Credit (KUR) at the KSP of the Obor Mas Cooperative Market Level Branch. The research method used is descriptive qualitative research. Data collection techniques are carried out by triangulation (combined observation, interviews, documentation). The subjects in this study included employees at KSP Kopdit Obor Mas Pasar Level Branch. The results showed that the Implementation of People's Business Lending (KUR) at the KSP Kopdit Obor Mas Pasar Level Branch has implemented the provision of KUR. In the implementation of the provision of people's business loans, the KSP Kopdit Obor Mas implements the provision of KUR in accordance with the provisions of KUR services regulated in the Regulation of the Minister of Cooperatives for Economic Affairs of the Republic of Indonesia No. 1 of 2023 concerning amendments to the regulation of the Coordinating Minister for Economic Affairs of the Republic of Indonesia No. 1 of 2022 concerning guidelines for the implementation of people's business loans.
Analisis Penerapan Sistem Pengendalian Internal dalam Menunjang Efektifitas Sistem Pemberian Kredit pada KSP. Kopdit Tuke Jung Kantor Pusat Nelle Theresia Peni Kumanireng; Henrikus Herdi; Yoseph Darius Purnama Rangga
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.565

Abstract

This research aims to analyze the implementation of the internal control system in supporting the effectiveness of the credit granting system at KSP. Kopdit Tuke Jung Nelle Head Office. This research uses a qualitative descriptive approach to analyze the implementation of the internal control system in supporting the effectiveness of the credit granting system at KSP. Kopdit Tuke Jung Nelle Head Office. Primary data was obtained through interviews with KSP managers. Kopdit Tuke Jung Nelle Head Office uses a structured question guide. Secondary data was obtained from literature sources and literature studies. Data analysis was carried out by identifying the factors causing bad credit and the internal controls implemented at the Kopdit Tuke Jung cooperative, Nelle Head Office. Implementation of an internal control system to support the effectiveness of the credit granting system at KSP. Kopdit Tuke Jung Nelle head office has been implemented well. However, in the credit granting procedure there are components that have not been implemented optimally.
Analisis Keterbukaan Ekonomi dan Pengeluaran Pemerintah terhadap Pertumbuhan Ekonomi Indonesia Ikbar Allam Kharazi; Ida Nuraini
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.575

Abstract

The development success achieved by Indonesia to date cannot be separated from the existence of development plans that have been established and cooperation with other countries. The parameters for success can be seen from the value of gross domestic product (GDP), which continues to increase every year. The aim of this research is to determine the influence of foreign investment, government spending and foreign debt on economic growth in Indonesia in 2000-2022. This type of research is quantitative using secondary data which is time series sourced from the Indonesian Central Statistics Agency, the International Monetary Fund (IMF) and the World Bank. The analytical instrument used is multiple linear regression. The results of this research show that government spending has a significant impact on economic growth, while foreign investment and foreign debt do not have a significant impact on Indonesia's economic growth in 2000-2022.
Analisis Minat Penggunaan Transportasi Online Maxim pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas PGRI Semarang Dina Afrilya; Efriyani Sumastuti; Rita Meiriyanti
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.580

Abstract

This research aims to test hypotheses and explain phenomena in the form of relationships between variables, namely brand image, price, word of mouth, brand trust, and service quality on interest in using Maxim online transportation among students at the Faculty of Economics and Business, PGRI University Semarang. This research uses a quantitative approach method. The data analysis technique used in this research is multiple linear regression with testing using SPSS. The test results show that brand image and price have no influence on interest in using Maxim online transportation. Word of mouth, brand trust, and service quality have a significant positive influence. Brand image, price, word of mouth, brand trust, and service quality simultaneously influence positively and significantly. The importance of managing and improving a number of aspects in creating a positive and enjoyable image for users. The positive influence of this combination of variables can indicate the existence of a mutually reinforcing interaction or relationship between the variables.
Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan pada PT Bank Mandiri (Persero) Tbk. Luthfiy Fithriyyah; Vina Anggilia Puspita
Jurnal Simki Economic Vol 7 No 2 (2024): Volume 7 Nomor 2 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i2.585

Abstract

The aim of this research is to evaluate the financial performance of PT. Bank Mandiri (Persero) Tbk. during the 2020-2022 time period using financial ratios such as liquidity, profitability and solvency ratios. The research method used is quantitative descriptive analysis. The data source used comes from financial reports that are publicly available on the official website of the Indonesia Stock Exchange. The research results show that the impact of the Covid-19 pandemic has greatly influenced the performance of PT. Bank Mandiri (Persero) Tbk. especially visible from the fluctuations that occur in all financial ratios, such as liquidity, profitability and solvency ratios. Despite experiencing these fluctuations, PT. Bank Mandiri (Persero) Tbk. successfully overcome complex economic challenges and wisely manage financial risks.
Pengaruh Harga, Citra Merek, Gaya Hidup dan Co-Branding terhadap Keputusan Pembelian Produk Jims Honey di Daerah Istimewa Yogyakarta Yuliana Anisa Putri; Dila Damayanti
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.587

Abstract

Jims Honey products are known as an exclusive fashion brand, but when compared to other brands, Jims Honey products have a more affordable price range and are more popular. In the Special Region of Yogyakarta, this study intends to examine how factors including pricing, brand image, lifestyle, and co-branding impact Jims Honey product purchases. The major source of data for this descriptive study is a survey of research participants. Quantitative methods are also employed. One hundred people from the Special Region of Yogyakarta, Indonesia, who were between the ages of 17 and 26 made up the study's population. Jims Honey product purchases are positively and significantly impacted by pricing and brand perception, according to the study's findings.