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INDONESIA
Jurnal Ekonomi : Journal of Economic
Published by Universitas Esa Unggul
ISSN : 20878133     EISSN : 2528326X     DOI : -
Core Subject : Economy,
Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of research on Economic and Business manuscripts in the areas: - Marketing - Finance Management - Strategic Management - Operation Management - Human Resource Management - Financial and Accounting - Management Accounting Jurnal Ekonomi accepts articles in any related subjects and any research methodology that meets the standards established for publication in the journal. The primary audiences are academicians, graduate students, practitioners, and others interested in economic research.
Articles 260 Documents
PENGARUH STRUKTUR AKTIVA, NON DEBT TAX SHIELD, UMUR PERUSAHAAN DAN INVESTASI TERHADAP STRUKTUR MODAL: STUDI PADA PERUSAHAAN BARANG KONSUMSI Suherman, Suherman; Khodijah, Siti; Ahmad, Gatot
Jurnal Ekonomi : Journal of Economic Vol 8, No 02 (2017): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v8i02.2011

Abstract

The purpose of this study is to examine the effect of assets structure, non-debt tax shield, firm age, and investment on capital structure. This research employs panel data analysis. Sample covers 32 consumer goods firms listed on Indonesian Stock Exchange between 2009 and 2013. The results show that assets structure and non-debt tax shield (NDTS) have negative and significant effect on capital structure. Firm age has positive and significant effect on capital structure. While, investment has positive but insignificant effect on capital structure.  Keywords: capital structure, assets structure, non-debt tax shield
ANALISA KREATIFITAS PELAKSANAAN STRATEGI PEMASARAN PADA USAHA RETAIL BUSINESS (BISNIS ECERAN) UNTUK USAHA MINI MARKET KONVENSIONAL DI INDONESIA Heriawan, Teguh
Jurnal Ekonomi : Journal of Economic Vol 9, No 1 (2018): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v9i1.2334

Abstract

AbstractThe development of retail business such as Mini Market in Indonesia seems to be increasingly widespread. The phenomenon is seen with the presence of mini market and modern department stores that are so fast like mushrooms that grow in the rainy season. As a result of the bustle of the world of retail business is automatically increase the level of extraordinary competition in finding customers to gain profit margin as big as possible. By itself, each retailer is required to have a truly professional marketing management strategy in that field. If not, he should give up even out of the retail business. Here are the five largest retail market mini retailers in Indonesia: Alfamart, Indomaret, Circle K, 7- Eleven and Alfamidi. For beginner businessmen need to learn retail marketing strategy business mini market business in order to survive and expand its business to reach customers as much as possible. Whether it is by opening a lot of stores in several locations, as well as with marketing strategies in addressing existing competitors. Whether it's a strategy on location determination, product selection, selling price policy, or any marketing-related way. Thus this journal is made in the hope of providing additional knowledge for business beginners retail mini market in Indonesia, so that by competing in a healthy and sophisticated and mastering the marketing strategy of retail mini business business, will certainly bring success and profit in this business. Keywords: strategy, marketing, retail business, mini market AbstrakPerkembangan bisnis eceran seperti Mini Market di Indonesia tampaknya kini semakin marak. Fenomena tersebut terlihat dengan hadirnya mini market dan toko-toko serba modern yang begitu cepat bagaikan jamur yang tumbuh pada musim hujan. Akibat dari ramainya dunia bisnis eceran ini secara otomatis menambah tingkat kompetisi yang luar biasa dalam mencari pelanggan untuk memperoleh profit margin yang sebesar-besarnya. Dengan sendirinya bagi tiap-tiap riteler dituntut memiliki strategi manajemen pemasaran yang benar-benar professional di bidang tersebut, Kalau tidak, dia harus menyerah bahkan gulung tikar dan keluar dari bisnis eceran tersebut.Berikut ini lima pebisnis eceran mini market terbesar di Indonesia yaitu: Alfamart, Indomaret, Circle K, 7- Eleven dan Alfamidi. Bagi pebisnis pemula perlu mempelajari strategi pemasaran ritel bisnis usaha mini market ini agar bisa bertahan dan mengembangkan bisnisnya untuk meraih pelanggan sebanyak-banyaknya. Apakah itu dengan membuka gerai yang banyak di beberapa lokasi, maupun dengan strategi-strategi pemasarannya dalam mengatasi kompetitor yang telah ada. Baik itu strategi mengenai penentuan lokasi, pemilihan produk, kebijakan harga jual, maupun segala cara yang berkaitan dengan pemasaran. Demikian jurnal ini dibuat dengan harapan memberikan tambahan ilmu bagi pebisnis pemula ritel bisnis mini market di Indonesia, sehingga dengan bersaing secara sehat dan kepiwaian dan menguasai strategi pemasaran ritel bisnis mini market, tentunya akan membawa keberhasilan dan keuntungan di bisnis ini. Kata kunci : strategi, pemasaran, bisnis ritel, mini market
ANALISIS PENERAPAN AKUNTANSI TERHADAP KINERJA USAHA KECIL DAN MENENGAH (UKM) MITRA BINAAN PT. JASA MARGA (PERSERO), TBK. CABANG CAWANG TOMANG CENGKARENG (CTC) Sugiharto, Amo; Gumay, Barika
Jurnal Ekonomi : Journal of Economic Vol 10, No 1 (2019): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v10i1.2757

Abstract

AbstractGenerally the small medium entreprises businessmen have problems to implement the accountancy because the family condition, such as busy to manage the family and the entreprises in the same time,where the family and business activities are managed by husband and wife orwith their grown up children.Beside that, there is no knowledge to apply the accountancy because nobdoy knows about it based on their education background which is related to every small medium entreprise,especially if it is seen from theirbackground education where most of them arethe elementary and junior high school graduate students and no experience to do the business.The aims of the research are1).To see if there is the difference of the accountancy implementation based on the categories of the amount of the workers, the seller omzet, kinds of the business, the experience of the owner or manager from the small medium entreprises, the education background of them, and the genders.2).To see whether the accountancy implementation has the impact to the performs of the small medium entreprises.The method used in this research is direct data collection through interviews and questionnaires to 52 respondents with sampling techniques using a simple random sampling method. Statistical methods of multiple regression analysis with SPSS (Statistical Package for the Social Sciences)software is used to testing the hypothesis. The data analysis uses SPSS and the results are:1. There is the difference of the accountancy implementation from the categories of the amount of the workers, selling omzet, kinds of business, the experiences of the owner/leader from small medium entreprises, the education background of small medium entreprises, the genders, with the equation; Implementation = 40.308 + 14.979OMZ_B + (7.491)Didik_P + 6.091Didik_T. 2). The accountancy implementation has influenced the perform of the small medium entreprises with the equation;Perform =0.260 + (0.02)Penerapan. Keywords: small medium entreprises(UKM), accountancy implementation, perform AbstrakPelaku Usaha Kecil Menengah (UKM) umumnya mengalami kendala dalam melakukan penerapan akuntansi karena kondisi keluarga, seperti kesibukan mengurus keluarga dan usaha secara sekaligus, dimana aktivitas keluarga dan usaha dilakukan oleh suami istri atau dibantu oleh anak yang telah dewasa. Hal lain yaitu kurangnya pemahaman dalam mengaplikasikan pencatatan dengan alasan tidak ada keluarga yang mempunyai pendidikan tinggi karena tidak terlepas dari latar belakang masing-masing UKM terutama jika dilihat dari latar belakang pendidikan dimana sebagian besar hanya lulusan SD dan SMP ditambah dengan kurang pengalaman dalam melakukan pengelolaan usaha.Penelitian ini bertujuan 1). Untuk melihat Apakah ada perbedaan penerapan akuntansi dilihat dari kategori jumlah karyawan, omzet penjualan, jenis usaha, pengalaman usaha pemilik/manajer UKM, tingkat pendidikan pemilik/manajer UKM, dan jenis kelamin 2). Untuk melihat apakah penerapan akuntansi berpengaruh terhadap kinerja usaha UKM.Metode yang dipakai dalam penelitian ini yaitu pengambilan data secara langsung melalui wawancara dan penyebaran kuesioner terhadap sejumlah 52 responden dengan teknik pengambilan sampel menggunakan metode sampel acak sederhana.Pengujian hipotesis dilakukan dengan metode statistik analisisregresi berganda dengan menggunakan softwareSPSS (Statistical Package for the Social Sciences).Analisis data dengan menggunakan SPSS diperoleh hasil sebagai berikut: 1). Ada perbedaan penerapan akuntansi dilihat dari kategori jumlah karyawan, omzet penjualan, jenis usaha, pengalaman usaha pemilik/manajer UKM, tingkat pendidikan pemilik/manajer UKM, dan jenis kelamin, dengan persamaan; Penerapan = 40.308 + 14.979OMZ_B + (7.491)Didik_P + 6.091Didik_T. 2).Penerapan Akuntansi berpengaruh terhadap Kinerja Usaha UKM, dengan persamaan;Kinerja = 0.260 + (0.02)Penerapan.                       Kata kunci: usaha kecil menengah (UKM), penerapan akuntansi, kinerja
EFISIENSI PASAR MODAL INDONESIA PADA TAHUN PEMILU 2019 Pratama, Gilang
Jurnal Ekonomi : Journal of Economic Vol 10, No 2 (2019): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v10i2.2869

Abstract

This research uses semi-strong efficiency market hypothesis (EMH) methodology to investigate the efficiency market stock price reaction to national political events, Indonesia’s PEMILU 2019. The research is necessary for the reason that if stock price does not instantaneously and fully reflect relevant available information’s, it will be able to mislead economic decisions. The analysis uses a daily adjusted close price of Index Harga Saham Gabungan (IHSG) as sample to representative Bursa Efek Indoneia (BEI). The hypothesis of this research is: (I) Indonesia’s Capital Market is Efficient before and during national election period, and (2) Indonesia’s capital market efficiency is different during National Election Period. The first hypothesis is tested by using probability value which are based on randomness test (Random Walk Method) and serial correlation test. Randomness test is used because one of the characteristics of the efficient market is that prices change randomly, while the serial correlation test is interrelated with the other characteristic of the efficient capital market, that the change of security prices has no correlation to each other. The second hypothesis is tested by using Wilcoxon's signed rank test. From the statistical analysis found that first and second hypothesis is accepted. Limitation of this research parameter used only one Index with daily secondary-data get from the adjusted close price.Keywords: Efficiency, weak-form, randomness, decisions.
Analisis Pengaruh Kualitas Auditor dan Kualitas Laporan Keuangan Terhadap Opini Audit Periode Tahun 2008–20011 (Studi Empiris pada Perusahaan yang Tergabung dalam Lq 45 Di Bei Periode 1 Agustus 2008 – 31 Januari 20011) Gantino, Rilla
Jurnal Ekonomi : Journal of Economic Vol 4, No 2 (2013): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v4i2.1029

Abstract

AbstractThis study aims to determine whether there is influence between Quality Auditor and Quality of Financial Statement of Audit Opinion. Financial Report provides information for the parties concerned are expected to give a reflection of the company's financial condition without any actual earnings manipulation practices that may mislead users of financial statements. Audit is expected to restrict the practice of earnings management and help maintain and enhance public confidence to the financial statements. In this study assessed the quality of auditors' Big four auditors grouping with non big four and the quality of financial reports can be viewed on the basis of presence or absence of actions that intentionally flattening profits made by companies judged by Eckel index. Data analysis method used is to use statistical methods that is by binary logistic regression. Results of the study is that there are several affiliated companies in 45 LQ 1 August 2008-31 period January 2011 to do the leveling profits. The results of the first test of the alternative hypothesis accepted means that the quality of auditors and quality of financial reporting is a significant simultaneously on the audit opinion. The second alternative acceptable Hipotesisi means that the quality of financial reporting significantly affect the audit opinion. As for the third alternative hypothesis is rejected it means that the quality of auditors do not have a significant impact on the audit opinion.Keyword: auditor quality, financial report quality, audit opinion
ANALISIS PENGARUH FAKTOR KEUANGAN TERHADAP PERTUMBUHAN LABA liu, hermanto; Hanadi, Juliani
Jurnal Ekonomi : Journal of Economic Vol 11, No 2 (2020): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v11i2.3381

Abstract

AbstractPenelitian ini dilakukan untuk menguji pengaruh Current Ratio, Debt to Equity Ratio, Inventory Turnover, dan Net Profit Margin terhadap Pertumbuhan Laba pada Perusahaan Retail yang terdaftar di BEI tahun 2015-2017. Teknik pengambilan sampel yang dilakukan adalah purposive sampling. Jenis data dalam penelitian ini adalah data sekunder yang bersumber dari laporan keuangan tahunan. Populasi dari penelitian ini sebanyak 23 perusahaan, sampel penelitian ini sebanyak 57 data laporan keuangan yang terdiri dari periode 2015-2017.  Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara simultan Current Ratio, Debt to Equity Ratio, Inventory Turnover, dan Net Profit Margin berpengaruh signifikan terhadap pertumbuhan laba. Secara parsial, Current Ratio dan Debt to Equity Ratio berpengaruh positif dan signifikan terhadap pertumbuhan laba, sedangkan Inventory Turnover dan Net Profit Margin tidak berpengaruh secara signifikan terhadap pertumbuhan laba. This research was conducted to examine the effect of Current Ratio, Debt to Equity Ratio, Inventory Turnover, and Net Profit Margin to Profit Growth in Retail Companies listed in Indonesia Stock Exchange (IDX) the observation period from 2015 until 2017.The sampling technique used was purposive sampling. The type of data in this study is secondary data sourced from the annual financial report. The population of this study were 23 companies, the sample of this study was 57 financial report data consisting of the period 2015-2017. The analytical method used is multiple linear regression analysis.The results of this study indicate that simultaneously Current Ratio, Debt to Equity Ratio, Inventory Turnover, and Net Profit Margin have a significant effect to profit growth. Partially, Current Ratio and Debt to Equity Ratio have a positive and significant effect to profit growth, while Inventory Turnover and Net Profit Margin do not significantly influence to profit growth.Keywords: Current Ratio, Debt to Equity Ratio, Inventory Turnover, Net Profit Margin, Profit Growth
Pengaruh Motivasi Intrinsik dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT Intimas Lestari Nusantara Prahiawan, Wawan; Simbolon, Nopiyana
Jurnal Ekonomi : Journal of Economic Vol 5, No 1 (2014): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v5i1.1045

Abstract

AbstractThe purpose of this study was to determine the influence of intrinsic motivation, to determine influence of the work environment, to determine influence of intrinsic motivation and work environment on employee performance. This study uses quantitative methods. Associative research approach. The sample used were 69 respondents. Methods of data analysis using multiple linear regression were performed using statistical software SPSS 20. Based on the analysis by using statistical software SPSS 20 note that the regression equation Y = . Intrinsic motivation has a significant influence to employee performance. By T value > Ttable (5,703 > 1,996008). Include a significant influence between work environment to employee performance. By Tvalue  > Ttable ((3,304 > 1,996008). The coefficient of determination (Kd) = 71% shows the influence of the intrinsic motivation and work environment on employee performance, while the remaining 29%  influenced by other factors not included in this study. And the results of the F test is known that the F value > Ftable (80,967 > 3,1359), so Ho is rejected and Ha is accepted, that the intrinsic motivation and work environment has a significant influence on the performance of employees at PT Intimas Lestari Nusantara.Keywords: intrinsic motivation, work environment, employee eerformance AbstrakTujuan dari penelitian ini adalah untuk mengetahui pengaruh motivasi intrinsik, untuk mengetahui pengaruh lingkungan kerja, untuk mengetahui pengaruh motivasi intrinsik dan lingkungan kerja terhadap  kinerja karyawan. Penelitian ini menggunakan metode kuantitatif. Pendekatan penelitian asosiatif. Sampel yang digunakan sebanyak 69 responden. Metode analisis data dengan menggunakan regresi linear berganda yang dilakukan menggunakan bantuan software SPSS 20. Berdasarkan hasil analisis dengan menggunakan bantuan software SPSS 20 diketahui bahwa persamaan regresi berganda Y =. Motivasi intrinsik berpengaruh signifikan tehadap kinerja karyawan. Nilai Thitung > Ttabel yaitu, (5,703 > 1,996008). Terdapat pengaruh yang signifikan antara lingkungan kerja terhadap kinerja karyawan. Dengan nilai Thitung  > Ttabel yaitu, (3,304 > 1,996008). Nilai koefisien determinasi (Kd) = 71% menunjukkan besarnya pengaruh motivasi intrinsik dan lingkungan kerja terhadap kinerja karyawan, sedangkan sisanya 29% dipengaruhi faktor lain yang tidak termasuk dalam penelitian ini. Dari hasil uji F diketahui bahwa Fhitung > Ftabel yaitu, (80,967 > 3,1359), sehingga Ho ditolak dan Ha diterima, bahwa variabel motivasi intrinsik dan lingkungan kerja mempunyai pengaruh yang signifikan terhadap kinerja karyawan pada PT Intimas Lestari Nusantara.Kata Kunci: motivasi intrinsik, lingkungan kerja, dan kinerja karyawan
DAMPAK STRUKTUR KEPEMILIKAN DAN CORPORATE GOVERNANCE TERHADAP PROFITABILITAS BANK Cahaya, Yulizar; Hartini, Hartini
Jurnal Ekonomi : Journal of Economic Vol 7, No 01 (2016): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v7i01.1517

Abstract

This study aims to determine the impact of the ownership structure and corporate governance to profitability. The sampling technique used was purposive sampling. The sample used is a company engaged in the conventional banking sector listed in Indonesia Stock Exchange (BEI) and follows corporate governance ratings by The Indonesian Institute for Corporate Governance (IICG) in the period 2010 to 2014. Profitability is measured using return on assets (ROA) and Return on Equity (ROE). The results showed that private ownership has significantly negative effect on ROA and corporate governance have a significant negative impact on ROA and ROE. Variable control of Non-performing loans negatively affect ROE and positive effect on the firm size of ROA and ROE. This research is expected to help managers increase profitability by considering several factors such as private ownership, Corporate Governance Perception Index (CGPI), non-performing loan (NPL) and firm size. Key words: CGPI, corporate governance, domestic ownership, foreign ownership, private ownership, profitability, ROA, ROE
PENGARUH SERVICE QUALITY DAN BRAND IMAGE TERHADAP LOYALITAS MELALUI KEPUASAN KONSUMEN PADA INUL VIZTA KARAOKE DI JAKARTA (STUDI KASUS PADA KEPUASAN KONSUMEN INUL VIZTA KARAOKE DI JAKARTA) Tyas, Ari Anggarani Winandi Prasetyoning; Kenny, Andreas
Jurnal Ekonomi : Journal of Economic Vol 7, No 2 (2016): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v7i2.1621

Abstract

AbstractThis study takes the research object karoke effort Inul Vizta which in 2014 experienced a decline in the number of visitors. The purpose of this study to determine the effect of Service Quality and Brand Image on Customer Loyalty through Customer Satisfaction. Good influence directly and indirectly with independent variables Service Quality and Brand Image, while Consumer Loyalty and customer satisfaction as the dependent variable. The population in this study is a community located in West Jakarta who had used Inul Vizta karaoke entertainment services and have been using the minimal entertainment services Inul Vizta two times or more. Sampling using purposive sampling method by using quota sampling of 100 respondents by distributing questionnaires. Data analysis method used is Path Analysis (Path Analysis). The results showed that the Service Quality has no significant effect on consumer loyalty, brand image has a significant influence on consumer loyalty and customer satisfaction has a significant impact on the Customer Loyalty. So that the Service Quality, Brand Image and Consumer Satisfaction shows that jointly affect Consumer Loyalty. Keywords: Service Quality, Brand Image, Customer Loyalty and Customer     Satisfaction. AbstrakPenelitian ini mengambil objek penelitian usaha karoke Inul Vizta dimana pada tahun 2014 mengalami penurunan jumlah pengunjung. Tujuan penelitian ini untuk mengetahui pengaruh Service Quality dan Brand Image terhadap Loyalitas Konsumen melalui Kepuasan Konsumen.Baik pengaruh secara langsung dan tidak langsung dengan variabel independen Service Quality dan Brand Image, sedangkan Loyalitas Konsumen dan Kepuasan pelanggan sebagai variabel dependen. Populasi dalam penelitian ini adalah masyarakat yang berada di Jakarta Barat yang pernah menggunakan jasa hiburan karaoke Inul Vizta dan minimal sudah pernah menggunakan jasa hiburan Inul Vizta sebanyak dua kali atau lebih. Pengambilan sampel menggunakan metode purposive sampling dengan teknik quota sampling sebanyak 100 responden dengan cara menyebarkan kuisioner. Metode analisis data yang digunakan adalah Analisis Jalur (Path Analysis). Hasil penelitian menunjukan bahwa Service Quality memiliki pengaruh yang tidak signifikan terhadap Loyalitas Konsumen, Brand Image memiliki pengaruh signifikan terhadap Loyalitas Konsumen dan Kepuasan Konsumen memiliki pengaruh yang signifikan terhadap Loyalitas Konsumen. Sehingga Service Quality, Brand Image dan Kepuasan Konsumen menunjukan bahwa secara bersama-sama mempengaruhi Loyalitas Konsumen. Kata kunci :Service Quality , Brand Image, Loyalitas Konsumen dan Kepuasan Konsumen
PENERAPAN BALANCE SCORECARD PADA PERUSAHAAN STARTUP Sasongko, Agung Hari
Jurnal Ekonomi : Journal of Economic Vol 8, No 02 (2017): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v8i02.2006

Abstract

AbstractIn the globalization era, companies based on creative business or Startup have sprung up around the world especially in Indonesia. This is an excellent opportunity. To ensure that the input source used is already effective and efficient in order to achieve company goals, so it is necessary to measure the performance of the company. In sharpening the concept of measurement to be more effective and balance, hence the company needs a method that can measure the performance of corporate strategy appropriately. Balanced scorecard is a performance appraisal by considering four perspectives to measure company performance, which are: financial perspective, customer, internal business process plus learning and growth. Research on the balance of scorecard has been done in various countries. The successful implementation of the balanced scorecard has been proven in many areas. For that purpose, this research will contribute particularly in terms of performance measurement at Startup companies.Keywords : balance scorecard, performance, company

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