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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 256 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.

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