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INDONESIA
Jurnal Simki Economic
Published by Universitas Nusantara PGRI Kediri
ISSN : -     EISSN : 25990748     DOI : https://doi.org/10.29407/jse
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 277 Documents
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Pengaruh Tax Avodance, Return on equity, dan Ukuran Perusahaan terhadap Nilai Perusahaan Muhammad Wafi Alhazmi; Dyah Pelitawati
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1530

Abstract

This study aims to analyze the effect of tax avoidance, return on equity, and firm size on firm value in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the period 2020–2022. This research uses a quantitative approach with secondary data obtained from audited annual financial statements. The sample was selected using purposive sampling. Data were analyzed using multiple linear regression supported by classical assumption tests. The results show that tax avoidance and return on equity do not have a significant effect on firm value, while firm size has a significant negative effect on firm value. Simultaneously, tax avoidance, return on equity, and firm size do not significantly affect firm value.
The Effect of Profitability, Capital Structure, and Total Asset Turnover on Company Value with Dividends as a Moderating Variable Talitha Azka Zafarini; Maretha Ika Prajawati
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1532

Abstract

With dividend policy acting as a moderating variable, this study attempts to examine the effects of profitability, capital structure, and total asset turnover on firm value. The study employs an associative research design and a quantitative methodology. 310 businesses from the consumer staples, industrial, and materials industries that were listed on the Indonesian Stock Exchange between 2020 and 2024 make up the population. 39 businesses satisfied the research criteria based on a selective sampling selection, and following data cleaning with case diagnostics, 192 observations were obtained. The Statistical Package for the Social Sciences (SPSS) was used to examine secondary data that was taken from the yearly financial statements of businesses. The following metrics are used to quantify: return on assets, debt to equity ratio, total asset turnover, Tobins Q, and dividend payout ratio. The findings indicate that business value is significantly impacted by profitability, capital structure, and total asset turnover. Additionally, the relationship between profitability and company value can be moderated by dividend policy, but the impact of capital structure and total asset turnover on firm value cannot be moderated. These results suggest that while dividend policy has a selective moderating effect, financial performance is a significant factor in raising firm value.
Pengaruh Struktur Kepemilikan, Leverage, dan Modal Intelektual terhadap Integritas Laporan Keuangan Mauludina Aulia Putri; Tumirin Tumirin
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1535

Abstract

This study examines the effect of ownership structure, leverage, and intellectual capital on the integrity of financial statements of companies listed on the Indonesia Stock Exchange during 2023-2024. Using a quantitative explanatory approach, the study analyze secondary data from annual reports selected through purposive sampling. Multiple linear regression analysis with SPSS was applied, supported by descriptive statistics, classical assumption test, t-tests, F-tests, and the coefficient of determination to ensure model reliability. The results indicate that ownership structure and leverage do not significantly affect financial statement integrity, while intellectual capital has a positive and significant effect. Simultaneously, all independent variables significantly influence financial statement integrity, with the model demonstrating strong explanatory power. Although limited by a relatively short observation period and selected variables, this study provides empirical contributions to accounting literature and offers practical insights for management and investors in improving the quality of financial reporting.
Determinants of Environmental Performance: The Role of Green Supply Chain Management in Linking Internal and External Factors : Study on SMEs in Central Papua Agung Nugroho
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1536

Abstract

This study examines the determinants of environmental performance of micro, small, and medium enterprises (SMEs) in Central Papua by analyzing the roles of strategic orientation, internal environment management, and government regulation, with Green Supply Chain Management (GSCM) as a mediating variable. Using a quantitative explanatory approach, data were collected from 400 SME owners and managers through structured questionnaires. The analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that internal environment management and government regulation have significant positive effects on both GSCM and environmental performance. GSCM is also found to have a direct and significant influence on environmental performance. Furthermore, GSCM partially mediates the relationships between internal environment management and environmental performance, as well as between government regulation and environmental performance. In contrast, strategic orientation does not significantly affect GSCM, and GSCM does not mediate the relationship between strategic orientation and environmental performance, although strategic orientation has a direct effect on environmental performance. These findings suggest that strong internal environmental systems and effective regulatory pressure are critical drivers of GSCM adoption and environmental performance improvement among SMEs. The study highlights the importance of integrating internal capabilities and regulatory frameworks with green supply chain practices to enhance sustainable environmental performance.
Model Pemanfaatan TikTok untuk Pengembangan Bisnis Digital Wirausahawan Muda di Kota Surakarta Santi Rochmawati; Suranto Suranto
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1537

Abstract

The use of the TikTok application in digital business development is increasingly important along with changes in consumer behavior and the development of digital marketing. This study aims to analyze the use of the TikTok Application as a medium for digital business development by young entrepreneurs in the city of Surakarta. The research uses a qualitative approach with a case study design, with data collection techniques through in-depth interviews, observations, and documentation. Data analysis is carried out using an interactive analysis model which includes data reduction, data presentation, and conclusion drawn. The results of the study show that TikTok is not only perceived as an entertainment platform, but has been utilized as a strategic digital promotional medium to expand market reach, build brand awareness, and improve interaction with consumers. TikTok's utilization strategy is adaptive and adjusted to the characteristics of the product, target market, and marketing strategies applied. Interaction through comments, DMs, and features live streaming plays an important role in building two-way communication and consumer trust. However, the effectiveness of TikTok utilization is influenced by differences in product characteristics, content strategies, and the ability of business actors to adapt to changes in the platform's algorithm. This research contributes to the development of digital entrepreneurship literature by presenting contextual empirical evidence of how young entrepreneurs reinterpret TikTok from just an entertainment platform to a strategic digital marketing media. The findings of this research enrich the theoretical discourse on the adaptation of digital entrepreneurship and short video platform-based marketing strategies in a local business context. Practically, this research provides implications for young entrepreneurs in optimizing the utilization of digital platforms through adaptive content strategies and orientation towards interaction quality.
Pengaruh Sistem Pengendalian Internal Pemerintah dan Kompetensi Aparatur Sipil Negera terhadap Kecurangan Akuntansi Hegi Renes; Novita Sari; Halimatusyadiah Halimatusyadiah; Baihaqi Baihaqi
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1543

Abstract

This study was conducted to analyze the influence of the Government Internal Control System (SPIP) and ASN competency on accounting fraud in the Regional Work Units (SKPD) of Mukomuko Regency. This study used a quantitative method with a survey approach. The study population was all SKPDs in Mukomuko Regency, with a sample of 48 SKPDs using a total sampling technique. Data were analyzed using multiple linear regression to determine the influence of SPIP and ASN competency on accounting fraud in SKPDs of Mukomuko Regency. The results showed that SPIP had a negative and significant effect on accounting fraud and ASN competency also had a negative and significant effect on accounting fraud in SKPDs of Mukomuko Regency. These findings confirm that increasing the effectiveness of SPIP and developing ASN competency, particularly in planning, technical skills, and documentation management, are key strategies in suppressing accounting fraud.
Pengaruh Penerapan ISO140001 Tingkat Resiko dan Likuiditas terhadap Profitabilitas Perusahaan Jasa dan Perhotelan di BEI 2019-2023 Nurdiani, Fuji; Hutabarat, Francis; Maruli, Riky Sai
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1540

Abstract

This study seeks to examine the influence of ISO 14001 implementation, risk level, and liquidity on the profitability of service and hotel companies listed on the Indonesia Index (BII) Exchange during the 2019–2023 period. The research applies a quantitative approach using multiple linear regression analysis. Research variables include the implementation of ISO 14001, risk level (DER), liquidity (CR), and profitability (ROA). The research sample consisted of 90 observations over five years. The findings indicate that collectively the three independent variables do not significantly influence profitability, as shown by a significance value of 0.089 (> 0.05). Individually, each independent variable also demonstrates no significant effect on profitability. Furthermore, the R² value of 0.0725 suggests that the model explains only 7.25% of the variation in profitability. These findings indicate that profitability is more influenced by other external and operational factors outside the research model.
Pengaruh Kualitas Pelayanan dan Kepercayaan terhadap Loyalitas Anggota Dimediasi Kepuasan pada KSP Kopdit Obor Mas Cabang Hokeng Pehan, Delius Moan; Khuzaini, Khuzaini; Santoso, Bambang Hadi
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1542

Abstract

This study aims to analyze the Influence of service quality and trust on members’ loyalty in the Savings and Loan Cooperative Kopdit Obor Mas Hokeng Branch, with member satisfaction as a mediating variable. The method used in this study is a quantitative approach with regression analysis involving 100 active cooperative members who meet certain criteria. The study’s results indicate that service quality has a positive and significant effect on both member satisfaction and loyalty. In addition, member trust has a positive and significant effect on loyalty, but does not significantly affect member satisfaction. Member satisfaction has been shown to mediate the effect of service quality on member loyalty. However, member satisfaction does not mediate the effect of trust on loyalty, indicating that members’ trust more directly influences loyalty in the cooperative. This study contributes to understanding the importance of service quality and trust in building cooperative member loyalty. It provides recommendations for KSP Kopdit Obor Mas Hokeng Branch to continually improve service quality to strengthen long-term relationships with its members.
Koperasi sebagai Katalisator Pengentasan Kemiskinan: Pendekatan Metode Ganda Azhari, Azhari
Jurnal Simki Economic Vol 9 No 2 (2026): Volume 9 Nomor 2 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i2.1534

Abstract

Cooperatives in Indonesia, numbering in the hundreds of thousands and comprising tens of millions of members, are anticipated to play a significant role in mitigating classic socioeconomic challenges, such as poverty, faced by the country. This study aims to investigate the role of cooperatives in poverty alleviation using a dual-methodological approach, specifically employing Data Envelopment Analysis (DEA) to assess cooperative productivity and panel regression to evaluate its impact on poverty levels. The research utilizes secondary data, which encompasses internal capital, external capital, business volume, residual cooperative business results, and poverty levels in Indonesia. The findings indicate that cooperatives in Indonesia have not exhibited optimal productivity in their management practices. Nonetheless, the productivity of cooperatives plays a significant role in facilitating poverty reduction. These results suggest that cooperatives, when effectively managed, can function as a potent instrument for socio-economic empowerment. The implications of this study underscore the necessity for policies that bolster the strengthening of cooperatives, particularly in relation to managerial capabilities, access to financing, and market accessibility, to enhance their efficacy in poverty reduction. Future research should integrate qualitative methodologies and long-term analyses to further explore the social factors influencing the success of cooperatives within a broader framework.
Pengaruh Brand Equity terhadap Kepuasan Pelanggan di Sekolah Advent Purwodadi, Jawa Timur Manalu, Herold Moody; Hutabarat, Francis
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1539

Abstract

Education is widely regarded as a critical pathway to children’s future success, prompting parents and communities to invest in high-quality schooling. In a competitive context such as East Java, Indonesia, schools, including boarding institutions, increasingly adopt branding strategies to differentiate themselves and attract students. This study examines the effect of brand equity on customer satisfaction in the educational sector, using Purwodadi Adventist School as the research context. Brand equity was measured through five dimensions: brand awareness, perceived quality, brand association, brand loyalty, and brand assets, while customer satisfaction served as the dependent variable. A quantitative approach was applied, collecting data from 36 students and parents in 2025. Data analysis was conducted using Jamovi software, employing descriptive statistics, correlation analysis, regression analysis, t-tests, and F-tests to evaluate hypotheses. Results indicate that the overall brand equity model significantly predicts customer satisfaction (F = 115, p < .001, R² = 0.950). Among the five dimensions, perceived quality and brand assets had significant positive effects on satisfaction, whereas brand awareness, brand association, and brand loyalty did not show significant impacts. These findings highlight the importance of functional quality and intangible institutional reputation in shaping stakeholder satisfaction.

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