cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
LPPM UWGM Samarinda
Contact Email
lppm@uwgm.ac.id
Phone
+6282189998560
Journal Mail Official
ekonomika@uwgm.ac.id
Editorial Address
Jl. Wahid Hasyim No.28, Sempaja Sel., Kec. Samarinda Utara, Kota Samarinda, Kalimantan Timur 75243
Location
Kota samarinda,
Kalimantan timur
INDONESIA
EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Published by Universitas Widya Gama Mahakam Samarinda
ISSN : -     EISSN : 25808117     DOI : https://doi.org/10.24903/je.v15i1
Core Subject : Economy,
Economics, Econometrics & Finance
EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah receives research articles on Management, Accounting and Sharia Banking written in Indonesian or English. The article is original work and not plagiarized. The author must make a statement that the submitted manuscript has never been published or is not in the process of being reviewed by a journal or other media. Articles resulting from research using a survey or experimental research approach must include research instruments such as: questionnaires, interview lists, cases and provide data and information regarding how to obtain the data. The aim of the scientific journal EKONOMIKA: Management, Accounting and Sharia Banking is to disseminate the results of empirical research in the field of accounting and finance to academics and professionals, practitioners, students and other parties.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 243 Documents
 11   12   13   14   15 
ANALISIS KOMPARASI NILAI PASAR INDUSTRI DI BURSA EFEK INDONESIA SELAMA PANDEMI COVID-19 Rudy Syafariansyah Dachlan; Dian Irma Aprianti
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1578

Abstract

This study was conducted to analyze the comparison of the market value ratios of industries listed on the IDX during the COVID-19 Q1-Q4 2020 and Q1 2021. Comparative descriptive analysis method was used. The analysis used is the market value ratio. Descriptive statistical techniques discuss how to collect data, simplify numbers and comparative analysis methods explain how the results of comparisons and performance appraisals use market value ratios. The market value ratio variables used are EPS, PER and PBV. Based on the results of the analysis and discussion, it can be seen that there is an increase and decrease in the market value ratio in each industry. From the comparison, it can be stated that the consumer goods industry sector has a better market value ratio than other industrial sectors and the agricultural industry sector has a lower market value ratio than other industries.
Perbankan KINERJA BANK SYARIAH YANG TERDAFTAR DI BURSA EFEK PADA MASA PANDEMI COVID-19: PENDEKATAN MAQASHID SYARIAH Lamtana
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1581

Abstract

Abstract This study aims to analyze the performance of Islamic banks with the Maqashid Syariah approach. The analytical technique used is the Simple Additive Weighting Method (SAW) to solve multi-attribute decision problems. The sampling technique used is purposive sampling while the data comes from the annual reports of each bank. The results showed that among the 4 Islamic banks listed on the Indonesian stock exchange, only two banks entered the research criteria for research, namely Bank BTPN Syariah and Bank Panin Dubai Syariah. With the results of the study showing that when viewed from the sharia objectives of Tahdzib al-Fard, the first rank is BDSB with a score of 0.2486, then followed by BTPNS as the second rank with a score of 0.00335, judging from the goals of sharia Iqamah al-'Adl the first rank is held by BTPNS with a score of 0.3959 and the second place is PDSB with a score of 0.0761, then in the sharia goal of Jalb al-Maslahah the first place is won by PDSB with a score of 0.4326 and then the second place is BTPNS with a score of 0.1803. in the fourth sharia goal, namely Falah, the first winner is BTPNS with a score of 0.1243 where PDSB certainly ranks second with a total score of 0.0536. It was concluded that from the results of the research on the sharia objectives of the two BUS, namely PDSB and BTPNS, each of them twice ranked first in carrying out the objectives of Maqhasid Syariah. Keywords: Performance Assessment, Islamic Banking, Sharia Maqashid Index (IMS)
PENGARUH FAKTOR INTERNAL PERUSAHAAN TERHADAP MANAJEMEN LABA Agus Riyanto; Dhiasa Puji Setiawati
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1582

Abstract

Penelitian ini bertujuan untuk mengukur pengaruh faktor internal perusahaan terhadap praktik manajemen laba. Sampel data pada penelitian ini dipilih menggunakan nonprobability sampling method dengan teknik pengambilan sampel berupa purposive sampling sehingga diperoleh sebanyak 20 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) yang memenuhi kriteria. Data dianalisis menggunakan regresi logistik biner pada SPSS 22. Hasil analisis penelitian ini menyatakan bahwa secara parsial Ukuran perusahaan, tidak berpengaruh terhadap Manajemen Laba, Umur Perusahaan berpengaruh negatif signifikan terhadap Manajemen Laba, Profitabilitas tidak berpengaruh signifikan terhadap Manajemen Laba dan Leverage tidak berpengaruh terhadap Manajemen Laba. Secara Simultan Ukuran Perusahaan, Umur Perusahaan, Profitabilitas dan Leverage berpengaruh terhadap Manajemen laba.
PENGARUH VARIABEL MAKRO EKONOMI TERHADAP PEMBIAYAAN DI BANK UMUM SYARIAH Ria Andrianie; Alifia Al Zahra
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1583

Abstract

Penelitian ini dilatarbelakangi oleh fenomena perkembangan yang sangat siginifikan pada perbankan syariah pada lima tahun terakhir. Salah satu hal yang harus diperhatikan oleh bank syariah untuk terus bertahan hidup adalah menjaga market share pembiayaan dalam bersaing dengan bank konvensional yang telah berdiri lebih awal. Penting bagi setiap bank syariah untuk menelaah faktor-faktor apa saja yang mempengaruhi tingkat pembiayaan. Agar dapat mengambil keputusan yang tepat sebagai solusi dalam menghadapi persaingan antar bank dan agar bank syariah dapat selalu mempertahankan serta memperbaiki performa pembiayaannya sehingga dapat meningkatkan laba dari pendapatan penyaluran pembiayaan tersebut. Hal ini yang mendasari penulis untuk mengetahui seberapa besar pengaruh variabel makro ekonomi terhadap pembiayaan di Bank Kaltimtara Syariah. Jenis penelitian ini adalah termasuk penelitian kuantitatif yang bersifat asosiatif yaitu penelitian yang menggunakan angka-angka baik yang secara langsung diambil dari hasil penelitian maupun dari data yang diolah dengan menggunakan analisis statistik yang dilakukan di Bank Kaltimtara Syariah. Jenis data yang digunakan dalam penelitian ini adalah data sekunder dalam bentuk data time series. Data sekunder yang digunakan dalam penelitian ini berupa data triwulan PDB, inflasi, BI Rate, nilai tukar rupiah, dan pembiayaan Bank Umum Syariah periode 2016 sampai 2020. Data tersebut bersumber dari website Bank Indonesia, dan Badan Pusat Statistik. Model analisis data dalam penelitian ini menggunakan analisis regresi berganda yang perhitungannya menggunakan SPSS. Regresi dilakukan terhadap lima variabel, yaitu satu variabel dependen (Pembiayaan Bank Umum Syariah) dan empat variabel independent (Inflasi, PDB, BI Rate dan Nilai Tukar).
PENERAPAN AUDIT SYARIAH PADA LEMBAGA AMIL ZAKAT (STUDI KASUS DI LAZ DPU KALTIM) Sugiarto; Karmila
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1590

Abstract

Pengelolaan zakat secara maksimal sebagai sumber daya yang sangat potensial dan dapat membantu kesejahteraan kehidupan bermasyarakat. Hal ini menuntut lembaga pengelolaan zakat untuk terus tumbuh dan meningkatkan pelayanannya untuk tingkat kepercayaan masyarakat yang lebih tinggi. Agar lembaga berjalan lebih baik, sesuai syariah dan bebas dari praktik pencucian uang dan criminal lainnya. Perlu dilakukan pemeriksaan atau audit syariah. Penelitian dilakukan di LAZ DPU Kaltim menggunakan metode kualitatif deskriptif. Adapun temuan penelitian yakni ruang lingkup audit syariah pada lembaga amil zakat meliputi manajemen dan keamilan, pengumpulan dan penyaluran Zakat, Infak, Sedekah dan Dana Sosial Keagamaan Lainnya serta kepatuhan syariah. Hal ini bertujuan untuk menjaga lembaga amil zakat terhindar dari praktik pencucian uang dan hasil criminal lainnya termasuk korupsi dan terorisme, mencegah penyimpangan dan pelanggaran ketentuan syariah dan meningkatkan kepercayaan pemangku kepentingan terhadap akuntabilitas dan kepatuhan syariah pada lembaga amil zakat.
DETERMINAN MINAT MAHASISWA MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) Nurliyana; Linda Hetri Suriyanti; Annie Mustika Putri
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1607

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh motivasi, biaya pendidikan, pengetahuan tentang UU No. 5 Tahun 2011 dan pertimbangan pasar kerja terhadap minat mahasiswa untuk mengikuti Pendidikan Profesi Akuntansi (PPAk). Populasi dalam penelitian ini adalah mahasiswa aktif Program Studi Akuntansi FEB UMRI yang berjumlah 713 sedangkan untuk sampel dalam penelitian ini yaitu mahasiswa Program Studi Akuntansi angkatan 2018 dan 2019 yang berjumlah 409. Pemilihan sampel dilakukan menggunakan sampling jenuh. Teknik pengumpulan data yang digunakan adalah kuesioner. Teknik analisis yang digunakan yaitu analisis regresi linear berganda. Hasil dari penelitian adalah variabel motivasi berpengaruh signifikan terhadap minat mahasiswa mengikuti PPAk, variabel biaya pendidikan berpengaruh signifikan terhadap minat mahasiswa mengikuti PPAk, variabel pengetahuan tentang UU No. 5 Tahun 2011 berpengaruh signifikan terhadap minat mahasiswa mengikuti PPAk, variabel pertimbangan pasar kerja berpengaruh signifikan terhadap minat mahasiswa mengikuti PPAk dan motivasi, biaya pendidikan, pengetahuan tentang UU No. 5 Tahun 2011, dan pertimbangan pasar kerja berpengaruh signifikan secara bersama-sama terhadap minat mahasiswa mengikuti PPAk Kata Kunci : Motivasi, Biaya, Pengetahuan, Pertimbangan Pasar Kerja, Minat Mengikuti PPAk
ANALISIS EFISIENSI PADA CV. ZAKIAH DI SAMARINDA Henri Fauli
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1726

Abstract

This research is motivated by the company's desire to continue to develop its business by looking at the company's ability to procure goods or sales and generate profits or profits by analyzing the company's efficiency ratio seen from the balance sheet and income statement. The problem that is formulated is what causes an increase in inventory efficiency in 2020 compared to 2019. The hypothesis proposed is that it is suspected that sales caused an increase in inventory efficiency in 2020 compared to 2019. The analytical tool used is the efficiency ratio analysis method or activity ratio which includes the total assets turnover, fixed assets turnover, inventory turnover, receivable turnover, and net working capital turnover, in order to solve problems and efforts to answer the proposed hypothesis. Based on the results of the analysis that has been carried out, it can be concluded that the efficiency ratio consisting of Total Assets Turnover in 2019 rotated 7.18 times, increasing by 0.5 times its turnover in 2020 to 7.68 times. Likewise, Fixed Assets Turnover in 2019 rotated 33.8 times, increasing by 2.7 times in 2020 to 36.5 times. Receivable Turover in 2019 rotated 28.3 times, increasing by 1.6 times in 2020 to 29.9 times. Meanwhile, Inventory Turnover in 2019 rotated 913.8 times, increasing by 14.8 times in 2020 to 928.6 times its turnover. Sales made by the company also experienced an increase from 2019 to 2020, namely Rp. 80,576,014.00 in 2019 increased by Rp. 14,875,50,00 to Rp. 95,415,514.00 in 2020 and led to an increase in the company's inventory efficiency in 2020 compared to 2019 which was Rp. 1,112,750.00 in 2013 and Rp. 545,250.00 in 2019. The conclusion of this study is the efficiency ratio of CV. Zakiah in Samarinda for the period 2019 to 2020 has increased.
PENGARUH REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN PT ERAMART GROUP DI SAMARINDA Fathullah
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1727

Abstract

This study aims to determine the effect of reward and punishment on employee performance at PT Eramart Group in Samarind. This study uses two independent variables, namely Reward and Punishment with one dependent variable, namely Employee Performance. After reviewing the literature and the field and formulating hypotheses. The data in this study were collected through distributing questionnaires to 50 respondents as the research sample. The sampling technique in this study used a Questionnaire and Literature Study. The data analysis method used is quantitative analysis, namely Instrument Test, Multiple Linear Regression Analysis, Classical Assumption Test, Correlation Test, Hypothesis Testing and Coefficient of Determination. Based on data analysis, the results showed that the variables of reward and punishment had a significant effect on employee performance either partially or simultaneously
ANALISIS KINERJA KOPERASI MELALUI PEMERINGKATAN KOPERASI BERDASARKAN PERMENKOP NO. 21/PER/M.KUKM/IX/2015 Reslianty Rachim; Zulkifli
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1728

Abstract

Rating is one of the performance assessments of cooperatives. To find out the ranking of the all-round business cooperative of the noble servant of Kutai Kartanegara Regency in 2021 is the goal of this study. The assessment is based on PERMENKOP and SMEs of the Republic of Indonesia Number 21/Per/M.KUKM/IX/2015 concerning Cooperative Assessment. This research is an evaluation research. The types of data used in this study are qualitative and quantitative data, the data sources in this study are primary and secondary. The subjects of this study were administrators, supervisors, members of KSU ABDI LUHUR, Kutai Kartanegara Regency. The object of this research is the ranking of KSU Abdi Luhur. Data collection techniques using interview techniques, documentation and questionnaires. The assessment uses ranking as an Evaluation Model. This study shows that: From the institutional aspect 495, the business aspect 75, the financial aspect of the cooperative 25, the cooperative benefit aspect 40 and for the community 25 with a total assessment of 860 ABB predicate (Quality Enough)
PENGARUH DISTRIBUSI DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIANPADA MARKETPLACE SHOPEE DI KABUPATEN KUTAI BARAT Zulkifli; Reslianty Rachim
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1729

Abstract

This study aims to determine: the effect of distribution and promotion on the purchasing decision variables at the Shopee Indonesia Marketplace in West Kutai Regency. The sampling technique used the slovin formula with a sample of 100 respondents. The data collection technique uses an online questionnaire through the google form program, the data presented is data obtained from the results of respondents' answers which are processed using the SPSS version 20 calculation tool and analyze the value of multiple linear regression., Distribution, and Promotion. The results of this study indicate that the distribution variable has a significant positive effect, and promotion has a significant positive result and is the most dominant. Then in the F (simultaneous) test, the Fcount results are 59,246. while the results of Ftable in the distribution table with an error rate of 5% is 2.11, then Fcount>Ftable (59.246>2.11). This explains that the distribution and promotion variables simultaneously affect the purchase decision.

Page 13 of 25 | Total Record : 243

 11   12   13   14   15 

Filter by Year

2015 2026


Reset
Filter By Issues
All Issue Vol. 15 No. 1 (2026): Maret (In Press) Vol. 14 No. 2 (2025): September Vol. 14 No. 1 (2025): Maret Vol. 13 No. 2 (2024): September Vol. 13 No. 1 (2024): Maret Vol. 12 No. 2 (2023): September Vol. 12 No. 1 (2023): Maret Vol. 11 No. 2 (2022): September Vol. 11 No. 1 (2022): Maret Vol. 10 No. 2 (2021): September Vol. 10 No. 1 (2021): Maret Vol. 9 No. 2 (2020): September Vol. 9 No. 1 (2020): March Vol. 8 No. 2 (2019): September Vol. 8 No. 1 (2019): March Vol. 7 No. 2 (2018): September Vol. 7 No. 1 (2018): March Vol. 6 No. 2 (2017): September Vol. 6 No. 1 (2017): March Vol. 5 No. 2 (2017): March Vol. 5 No. 1 (2016) Vol. 4 No. 1 (2015) More Issue