cover
Contact Name
Lukman Cahyadi
Contact Email
lukman.cahyadi@esaunggul.ac.id
Phone
-
Journal Mail Official
jurnalekonomi.ueu@esaunggul.ac.id
Editorial Address
Lembaga Penerbitan Universitas Esa Unggul Jalan Arjuna Utara No 9 Kebon Jeruk Jakarta 11510
Location
Kota adm. jakarta barat,
Dki jakarta
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
PERAN AUDIT INTERNAL ATAS KUALITAS PEMERIKSAAN LAPORAN KEUANGAN YANG DILAKUKAN OLEH AUDIT EKSTERNAL PADA SEBUAH PERUSAHAAN Arief, Rachmat
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.v7i01.1523

Abstract

AbstrakPenulisan bertujuan untuk mengetahui peranan audit internal dalam aktivitas pemeriksaan laporan keuangan yang dilakukan oleh audit eksternal. Sample yang digunakan adalah Audit Internal yang bekerja pada sebuah perusahaan property. Variabel dependen dalam penelitian ini adalah kualitas laporan keuangan, sedangkan variabel indenpenden adalah Audit Internal. Penulis menggunakan metode deskriptif, yaitu suatu metode yang menyimpulkan, menyajikan, dan menganalisis data sehingga menghasilkan gambaran yang cukup jelas atas penulisan ini. Hasil penelitian menunjukkan bahwa audit internal berperan atas kualitas pemeriksaan laporan keuangan yang dilakukan oleh audit eksternal pada sebuah perusahaan. Kata kunci : Audit Internal, Kualitas Laporan Keuangan, Audit Eksternal
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKKAN GO PUBLIC DI BURSA EFEK INDONESIA Haholongan, Rutinaias
Jurnal Ekonomi : Journal of Economic Vol 8, No 01 (2017): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v8i01.1734

Abstract

Bank merupakan salah satu lembaga keuangan yang mempunyai kegiatan menghimpun dana dari masyarakat dalam bentuk simpanan dan menyalurkannya kepada masyarakat dalam bentuk kredit dan atau bentuk-bentuk lain. Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh stock market volatility, lending to GDP, bank size, bank credit risk, liquidity, taxation, capitalization, bank cost efficiency, nontraditional income, dan labour productivity terhadap profitabilitas bank. Penelitian ini menggunakan sample 20 bank yang tercatat di Bursa Efek Indonesia (BEI). Metode statistik yang digunakan adalah statistik deskriptif dan analisis regresi linier dengan bantuan eviews 7.0. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang positif signifikan lending to GDP terhadap profitabilitas melalui pengukuran ROE, ROECOC, dan EVA. Bank credit risk dan taxation mempunyai pengaruh negatif signifikan terhadap profitabilitas bank melalui pengukuran ROE dan ROECOC. Kata kunci: EVA, bank profitability, bank credit risk
DINAMIKA PERILAKU MANAJEMEN LIKUIDITAS PERBANKAN INDONESIA Putra, Adrie
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.v8i02.2026

Abstract

The purpose of this research is to create a model of detecting Indonesian banking liquidity by linking internal and external factors of banking liquidity itself. The research variables include financial economic variables and banking plus banking characteristics. The focus of research research is directed to the development of a model to determine the determinants of banking operations in carrying out its main function as an intermediary institution in the community based on Dynamic Panel Data GMM Arelano Bond. The data used is data from 2002 to 2015. The process of data processing starts from the graphicization of the main indicators of banking intermediation (loan to deposit ratio). Then an inferential analysis of econometrics based on the dynamic model of banking behavior. In this way will be able to obtain information determinant variable which becomes the key variable to detect liquidity early. The primacy of the research is that the model that will be produced can (1) be applied and able to provide very useful information in controlling bank liquidity policy (2) become a reference for monetary policy makers, especially BI (Bank Indonesia) and OJK (Indonesian Financial Services Authority) to stimulate the development of financial markets. (3) this model can also be used as a reference for the financial and banking world in order to improve the mobility of public funds, and (4) as reference materials for further research. This model can be used as a means of dissemination and publication for observers of finance and banking in understanding the condition of money market / bank and capital market. The implications of this research will produce targets and findings in the form of (1) Construction of the dynamics model of the behavior of Indonesian banking liquidity management. (2) The model of policy and strategy in creating added value for domestic industries and economy as a positive driving factor for the growth and development of national economy; (3) Dissemination of research results at the National Business Seminar organized by the Association of Management Professors or State and Private Universities in Indonesia Keywords: liquidity, characteristic, performance
PELUANG INVESTASI UPGRADE ALAT CT-SCAN DI RS HGW Hasbiya, Masitha; Diyani, Lucia Ari
Jurnal Ekonomi : Journal of Economic Vol 9, No 02 (2018): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v9i02.2525

Abstract

Investasi adalah usaha menanamkan modal dengan tujuan untuk mendapatkan keuntungan di masa yang akan datang. Penelitian ini bertujuan untuk mengetahui kelayakan upgrade alat CT-Scan. dengan menggunakan metode konvensional yang terdiri dari metode payback period, net present value, internal rate of return dan profitabilitas index. Objek penelitian ini adalah rumah sakit swasta di daeraah bekasi. Penelitian ini menghasilkan payback period yang dibutuhkan untuk waktu pengembalian yaitu lebih cepat dari umur ekonomis alat ct-scan , net present value menghasilkan nilai yang positif, internal rate of return menghasilkan tingkat bunga lebih besar dari tingkat suku bunga deposito yang digunakan, profitability index menghasilkan nilai lebih dari satu. Kata kunci: Investasi, PP, NPV, IRR, PI
PENGARUH MODEL PEMBELAJARAN KOOPERATIFE TIPE NUMBERED HEAD TOGETHER ( NHT) DAN DISIPLIN BELAJAR SISWA TERHADAP HASIL BELAJAR EKONOMI (STUDI KASUS SISWA KELAS X SMA N 4 KOTA SOLOK ) Astuti, Widya
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.v10i1.2762

Abstract

AbstractThis study aims to reveal the influence of students taught by cooperative learning model numbered head together and discipline of learning with students who are taught conventionally and student learning discipline towards student learning outcomes of SMA Negeri 4 Solok. This type of research is quasi-experimental research using two research classes namely the control class and the experimental class. The number of research samples from the two classes was 54 students. The results showed that: (1) Student economic learning outcomes taught with cooperative learning models numbered head together were higher than those taught using conventional learning models. (2) Learning outcomes of students who have high learning discipline in the cooperative learning model numbered head together and students who have high learning disciplines with conventional learning models. (3) Learning outcomes of students who have low learning discipline in cooperative learning model numbered head together and students who have low learning discipline with conventional learning models. (4) There is no interaction between the learning model and the discipline of learning on the economic learning outcomes of students in class X of SMA Negeri 4 Solok City Keywords: numbered head together, learning discipline, learning outcomes AbstrakPenelitian ini bertujuan untuk mengungkapkan pengaruh dari Siswa yang diajar dengan model pembelajaran kooperatif tipe numbered head together dan disiplin belajar dengan Siswa yang di ajar kan dengan konvensional dan disiplin belajar siswa terhadap hasil belajar siswa SMA Negeri 4 Solok. Jenis penelitian ini adalah penelitian quasi eksperimen dengan menggunakan dua kelas penelitian yaitu kelas kontrol dan kelas eksperimen. Jumlah sampel penelitian dari kedua kelas adaah 54 orang siswa. Hasil penelitian menunjukkan bahwa: (1) Hasil belajar ekonomi siswa yang diajarkan dengan model pembelajaran kooperatif tipe numbered head together lebih tinggi daripada yang diajarkan dengan menggunakan model pembelajaran konvensional . (2) Hasil belajar siswa yang memiliki disiplin belajar tinggi pada model pembelajaran kooperatif tipe numbered head together dan siswa yang memiliki disiplin belajar tinggi dengan model pembelajaran konvensional . (3) Hasil belajar siswa yang memiliki disiplin belajar rendah pada model pembelajaran kooperatif tipe numbered head together dan siswa yang memiliki disiplin belajar rendah dengan model pembelajaran konvensional. (4) Tidak terdapat interaksi antara model pembelajaran dengan disiplin belajar terhadap hasil belajar ekonomi siswa di kelas X SMA Negeri 4 Kota Solok Kata kunci: numbered head together, disiplin belajar, hasil belajar
PENGARUH ROE TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERATING (SUB SEKTOR MAKANAN MINUMAN TAHUN 2016-2018) virolita, nadia
Jurnal Ekonomi : Journal of Economic Vol 11, No 1 (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.v11i1.2918

Abstract

One basis for investor decision making to invest is to look at a company's financial performance. Financial performance that affects the value of a company. One financial performance is profitability and capital structure. This study aims to determine how much the value of the company is influenced by profitability (ROE) with a capital structure as a moderating factor. Measurement of company value using Tobin's Q. The results of this study profitability (ROE) has a positive effect on firm value. However, the capital structure (DER) cannot moderate the profitability relationship (ROE) to the value of the company, especially in the food and beverage sub-sector listed on the Stock Exchange in 2016-2018Keyword : ROE, DER, Firm Value
Perkembangan Strategi Pemasaran dalam Industri Jasa Iqbal, M. Ali
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.v4i2.1034

Abstract

AbstractThe marketing strategy in service industry is very important since the growing rapidly service industry in the recent years. The development the marketing strategy in service industry has changed from year to year. Drawing on insight from extant literature this article purpose analysis of the development marketing strategy in service industry. The qualitative research is used in this study by using several literatures. The author found that there was a change in  marketing strategy in service industry. The triangle model of marketing service has changed to become triangle model with technology as know as  self service technology.Keywords: services strategy, self services technology, service industryAbstrakStrategi pemasaran dalam industry jasa sangat berperan penting sejak bertumbuhnya industry jasa belakangan ini. Pengembangan strategi pemasaran industry jasa telah berubah dari tahun ke tahun. Dengan menggunakan kajian beberapa beberapa literature artikel ini bertujuan untuk melakukan analisis terhadap perkembangan strategi pemasaran di dalam industry jasa. Penelitian kualitatif digunakan pada studi ini dengan menggunakan literature-literatur ilmiah. Penulis menemukan bahwa telah terjadi pergeseran strategi pemasaran di dalam industry jasa. Model “triangle” dalam industry jasa telah berubah menjadi model “triangle” dengan menggunakan teknologi yang kita kenal dengan teknologo pelayanan sendiri.Kata kunci: strategi pelayanan, teknologi pelayanan, service industri
DAMPAK CORPORATE GOVERNANCE TERHADAP COST OF CAPITAL DI INDUSTRI MANUFAKTUR DI INDONESIA Setiawan, Abdurrahman
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.v11i2.3291

Abstract

This research was conducted to examine the effect of corporate governance index, block ownership and director ownership of the company. The sample used in this study was manufacturing companies listed on the Indonesia Stock Exchange for the period 2014 - 2018. Sampling was carried out by purposive sampling to obtain 26 manufacturing companies to be examined. The dependent variable is cost of capital while the corporate governance index, block ownership and director ownership are independent variables. Sales growth, firm size, leverage, corruption index, inflation and gross domestic product as control variables. The results of this study indicate that firm size and inflation have a positive and significant influence on the cost of capital. Whereas corporate governance index, block ownership, director ownership, sales growth, leverage, corruption index and gross domestic product have no significant effect on the cost of capital. Implications for financial managers pay attention to factors that can affect the cost of capital in manufacturing companies and for investors choosing investments that can increase profits and prosperity in the future. Suggestions for further research are expected to add to the financial statement period and to add independent variables, namely earnings management and information asymmetry. In the novelty of this study, the research analysis method only until the t test (Individual) didn’t use robustness check as previous studies because this study didn’t have outlier data.
Pengaruh Pembinaan Manajemen Usaha Terhadap Kinerja Usaha Mitra Binaan PKBL PT Jasa Marga Mudjiarto, Mudjiarto
Jurnal Ekonomi : Journal of Economic Vol 5, No 2 (2014): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v5i2.1139

Abstract

This study contains the analysis ofthe effect of training, the Old Business and Education Levels of Business Performance Partners PT Jasa Marga. Business performance measurement indicatorsare based on the number of criteria achieved in the management of business partners include human resource management, production, administration, finance,marketing and business motivation.The purpose of the studyis to determine the exact pattern of development by looking at the business performance of SMEs. From the results of the data kolekting results of training and supervision of the partners of PT Jasa Marga Jagorawi Branch, Cikampek, Tangerang and CTC shows that research data were analyzed by regression and ANOVA for the variable value of training, business experience, Level of Education and Business Performance Partners found that: (1)The difference in performance Influence on Education Level Partner. Business Performance partner increases with level of education. Business Performancein theaverage value of a group of elementary and junior highat 4.34; SMU4.47; Graduate Diploma of 4.87 and 4.89 for, (2)The mean difference Influence on Business Performance Business Experience. Business Performance increases with the old partners' business experience. Average Business Performance obtained in the group under 2 years of business experience 3.87; on the business experience of 2 to 5 years of 4.54; on the business experience of 5 to8 years by 4.73; and the busines sex perience of over 8 yearsis equal to 5.02; (3)Regression test result sindicate that the magnitude of the effect of variables on Business Performance Training partners are value(X1) is positive at75.9%, Business Experience (X2) 21.2% positive and Education Partners (X3) of 26.6 positive for mregression model.Y=0.866+0.212+0,759X1X2+0.266 Keywords: training, development, partnership AbstrakPenelitian ini berisikan analisa pengaruh Pelatihan, Lama Usaha dan Tingkat Pendidikan Mitra terhadap Kinerja Usaha Mitra Binaan PKBL PT Jasa Marga.Indikator pengukuran Kinerja Usaha didasarkan pada banyaknya kriteria yang dicapai mitra pada manajemen usaha meliputi pengelolaan sumberdaya manusia, produksi,administrasi keuangan, pemasaran dan motivasi usaha.Tujuan penelitian adalah menentukan pola pembinaan yang tepat dengan melihat kinerja usaha dari UMKM..Dari hasil kolekting data hasil pelatihan dan supervisi mitra binaan PT Jasa Marga Cabang Jagorawi, Cikampek, Tangerang dan CTC menunjukkan Data penelitian yang dianalisa melalui uji regresi dan Anova untuk variabel Nilai Pelatihan, Pengalaman Usaha, Tingkat Pendidikan dan Kinerja Usaha Mitra didapat bahwa: (1)adanya perbedaan Pengaruh  Kinerja pada Tingkat Pendidikan Mitra.  Kinerja Usaha mitra meningkat sebanding dengan tingkat pendidikan. Nilai rerata Kinerja Usaha pada kelompok SD-SMP sebesar sebesar 4,34; SMU sebesar 4,47; Diploma sebesar 4,87 dan Sarjana sebesar 4,89, (2)adanya perbedaan Rerata Pengaruh Kinerja Usaha pada Pengalaman Usaha. Kinerja Usaha mitra meningkat sebanding dengan lama pengalaman usaha. Rerata Kinerja Usahayang didapat pada kelompok pengalaman usaha dibawah 2 tahun sebesar 3,87; pada pengalaman usaha 2 sampai 5 tahun sebesar 4,54; pada pengalaman usaha 5 sampai 8 tahun sebesar 4,73; dan  pada pengalaman usaha diatas 8 tahun adalah sebesar 5,02;, (3)Hasil uji regresi menunjukkan bahwa besaran pengaruh variabel terhadap Kinerja Usaha mitra adalah Nilai Pelatihan (X1) positif sebesar 75,9 %, Pengalaman Usaha (X2) positif sebesar 21,2 % dan Pendidikan Mitra (X3) positif sebesar  26,6  membentuk model persamaan regresi Y =  0,866 +0,759X1+0,212 X2+0,266 Kata kunci: pelatihan, pembinaan, kemitraan
PENGARUH FINANCIAL DISTRESS TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN PEMEDIASI PRUDENCE : STUDI EMPIRIS PADA INDUSTRI TEKSTIL DAN GARMENT YANG TERDAFTAR DI BEI Darmansyah, Darmansyah
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.v7i2.1627

Abstract

AbstractPrudence accounting principles tend to make earnings more stable and more likely to report profits fluctuate so as to make profit is reported to be of poor quality. Prudence principle states that the accounting for the business to be fair and reasonable. There are many factors that affect prudence in accounting. The purpose of this study was to analyze the influence of the characteristics of financial difficulty levels against prudence and its impact on the quality of earnings. This study was conducted in causality and textile and garment industry listed in Indonesia Stock Exchange from 2010 to 2013 and using purposive sampling method of sampling, with the company's criteria consistent over years of research. This type of data is secondary data obtained from the annual financial statements. Research analysis of data used by multiple regression analysis that consists of 2 SLS (path analysis). The study found that in the textile and garment industry showed no level of media prudence in accounting. The study found that in the textile and garment industry shows that based on partial regression, there is a significant positive effect between the Leverage Ratio and Liquidity Ratio level of prudence with a significance level of less than 0.05, while the ratio of Profitability and Sales Growth rate no significant effect on prudence. ANOVA test shows that simultaneously all independent variables have a significant effect jointly to the level of prudence of accounting in the company's annual report. Prudence affect the predictability of earnings because management is arranged so that it can accelerate gains in subsequent years.Keywords: Prudence In Accounting, Level Of Financial Distress, Earnings Quality    AbstrakPrinsip akuntansi prudence cenderung membuat pendapatan yang lebih stabil dan cenderung melaporkan lebih banyak keuntungan yang berfluktuasi sehingga membuat laba dilaporkan menjadi berkualitas buruk. Prinsip prudence menyatakan bahwa akuntansi untuk bisnis harus adil dan wajar. Ada banyak faktor yang mempengaruhi prudence dalam akuntansi. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh karakteristik dari tingkat kesulitan keuangan terhadap prudence dan dampaknya terhadap kualitas laba. Desain penelitian ini adalah kausalitas dan dilakukan di industri tekstil dan garmen yang terdaftar di Bursa Efek Indonesia dari tahun 2010 sampai 2013 dan menggunakan metode purposive sampling dalam pengambilan sampel, dengan kriteria perusahaan yang konsisten selama tahun penelitian. Jenis data adalah data sekunder yang bersumber dari laporan keuangan tahunan. Penelitian analisis data yang digunakan dengan Analisis Regresi Berganda yang terdiri dari 2 SLS (path analysis). Studi ini menemukan bahwa dalam industri tekstil dan garmen menunjukkan ada media prudence tingkat dalam akuntansi. Studi ini menemukan bahwa dalam industri tekstil dan garmen menunjukkan bahwa berdasarkan regresi parsial, terdapat pengaruh positif yang signifikan antara Rasio Leverage dan Rasio Likuiditas tingkat prudence dengan tingkat signifikansi kurang dari 0,05, sedangkan rasio Profitabilitas dan rasio Pertumbuhan Penjualan tidak berpengaruh signifikan terhadap prudence. Uji Anova menunjukkan bahwa secara simultan semua variabel independen memiliki pengaruh yang signifikan secara bersama-sama ke tingkat prudence akuntansi dalam laporan tahunan perusahaan. Prudence mempengaruhi prediktabilitas laba karena manajemen diatur sedemikian rupa sehingga dapat memperlancar keuntungan di tahun-tahun berikutnya.Kata Kunci : Prudence Dalam Akuntansi, Tingkat Distress Keuangan, Laba Kualitas

Page 9 of 26 | Total Record : 260