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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
ISSN : -     EISSN : 25808117     DOI : https://doi.org/10.24903/je.v15i1
Core Subject : Economy,
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.
Articles 243 Documents
PENILAIAN KINERJA KEUANGAN MENGGUNAKAN METODE MARKET VALUE ADDED (MVA) PADA PERUSAHAAN SEKTOR PERTANIAN DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2022 Shalma Nur Fadhila; Zulfa Irawati
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

This study aims to analyze the assessment of financial performance using the market value added (mva) method in agricultural sector companies on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The type of research used in this research is descriptive with a quantitative approach. The population in this study are companies included in the agricultural sector listed on the IDX and listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. Determination of the sample in this study was carried out using purposive sampling method. The data collection method used in this research is documentation. One of the data collection techniques by taking documents to obtain data obtained or collected from various existing sources such as journals, books, financial reports, IDX website, official website of the Indonesia Stock Exchange (IDX), website of each company, and so on made by several companies in the agricultural sector listed on the Indonesia Stock Exchange (IDX). Data analysis stage, obtaining the necessary data from the annual financial statements of agricultural sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period and calculating the MVA component. The results of data analysis, namely the value of Market Value Added (MVA) in agricultural sector companies on the Indonesia Stock Exchange (IDX) for the 2019-2022 period have obtained an MVA> 0 value, meaning the company's success in increasing the value of capital invested by funders, in other words the rate of return is greater than capital, so the Market Value Added method can be applied to agricultural sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period.
ANALISIS PENGARUH INFLASI, SUKU BUNGA, DAN NILAI TUKAR TERHADAP KINERJA KEUANGAN SEKTOR PANGAN DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2022 Nadilla Anggreini; Zulfa Irawati
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

Company performance is referred to as a description of the financial condition of a company which is analyzed by financial analysis tools, so that it can be known whether the good and bad financial condition of a company reflects work performance in a certain period. This is very important so that resources can be used optimally in the face of environmental changes. The purpose of this study was to analyze the effect of inflation, interest rates, and exchange rates on the financial performance of the food sector on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. This type of research is quantitative, quantitative data in this study are data on inflation rates, interest rates, and exchange rates. The population is food sub-sector companies listed on the Indonesia Stock Exchange (IDX). The technique of determining the sample with purposive sampling. The samples used are several companies engaged in the food sector. The data analysis technique used is quantitative analysis expressed by numbers and calculations using Microsoft Excel and SPSS23 (Statistical Program For Social Science) with the Multiple Regression Statistical analysis method. The results of this study that the inflation rate, interest rates, exchange rates show a positive and significant effect on financial performance in companies listed on the IDX for the 2019-2022 period.
PENGARUH KEPERCAYAAN DAN KEAMANAN TERHADAP NIAT PEMBELIAN PRODUK FASHION SECARA ONLINE Nabiil Hilmi Makaarim; Rini Kuswati
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

This study aims to analyze the effect of trust and security on the purchase intention of fashion products online. The research method used in this research is quantitative method. The sampling technique in this study is nonprobability sampling technique with purposive sampling method, data obtained from primary data distributed through closed questionnaires using a Likret scale. The population in this study were consumers who had shopped for fashion online, totaling 182 respondents. The PLS-SEM Analysis technique is used as a tool to predict and explore complex models with less stringent requirements on the data. The data analysis technique in this study uses Partial Least Square (PLS) using the help of SMARTPLS Software. The results of this study indicate that trust is able to mediate the relationship between security and online fashion purchase intentions.
POTRET DAN STRATEGI PEMULIHAN EKONOMI INDONESIA AKIBAT ‎PANDEMI COVID-19 (2020 – 2021)‎ Erni Setiawati; Andi Prasetiyo
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 1 (2024): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v13i1.2799

Abstract

Potret dan Strategi Pemulihan Ekonomi Indonesia Akibat Pandemi Covid-19 (2020 – 2021). Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis potret makroekonomi Indonesia dan strategi pemulihan akibat pandemi Covid-19. Jenis dan sumber data tersebut merupakan data sekunder periode 2020 – 2021 yang bersumber dari publikasi oleh lembaga pemerintah atau instansi berwenang yang terkait dengan penelitian. Metode dan jenis penelitiannya adalah penelitian sosial empiris dengan metode pendekatan deskriptif kualitatif , yaitu penelitian yang dideskripsikan, dijelaskan dan dijelaskan secara naratif dengan menggunakan analisis landasan empiris dan teoritis. Teknik pengumpulan data dan informasi menggunakan studi pustaka atau studi pustaka (Library Research), dengan menelusuri dokumen-dokumen penting yang relevan dengan objek penelitian berupa artikel ilmiah, grafik, laporan, jurnal, dan laporan jurnalistik. Tahapan dalam analisis data; Pertama teknik reduksi data, kedua penyajian data, dan ketiga penggambaran/verifikasi kesimpulan Pemerintah mengalokasikan dana APBN untuk pemulihan ekonomi sebesar Rp 695,2 triliun pada 2020. Diharapkan pada triwulan III pemulihan ekonomi nasional dapat dirasakan meskipun belum tumbuh positif, namun setidaknya tidak terkontraksi sebanyak triwulan II. Kemudian perekonomian nasional diperkirakan akan kembali tumbuh positif lagi pada triwulan IV. Untuk tahun 2021, Kementerian Keuangan (Kemenkeu) menetapkan pagu anggaran program pemulihan ekonomi nasional (PEN) sebesar Rp 699,43 triliun. Perekonomian nasional diharapkan akan mengalami pemulihan yang signifikan. Oleh karena itu, agar harapan tersebut dapat terwujud, harus ada sinergi antara pemegang kebijakan fiskal dan moneter dengan lembaga terkait dan dilaksanakan secara komprehensif. Terdapat 3 (tiga) kebijakan yang ditempuh untuk mencapai hal tersebut, yaitu: meningkatkan konsumsi domestik, meningkatkan aktivitas usaha, serta menjaga stabilitas ekonomi dan ekspansi moneter.
ANALISIS PERILAKU KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN ‎iPHONE Mardiono Mardiono; Noor Rahmadina
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 1 (2024): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

Analisis Perilaku Konsumen Terhadap Keputusan Pembelian iPhone. Jenis penelitian asosiatif dengan analisis kuantitatif. Tujuan penelitian untuk mengukur dan menganalisis perilaku konsumen yang mempengaruhi keputusan pembelian smartphone merek iPhone. Variabel-variabel yang diteliti, yaitu: variabel faktor budaya (X1), faktor sosial (X2), faktor pribadi (X3), dan faktor psikologis (X4) dan variabel keputusan pembelian (Y). Populasi dalam penelitian ini adalah semua konsumen yang membeli iPhone di Kota Samarinda. Teknik sampling menggunakan metode nonprobalitas yakni purposive sampling dengan menggunakan pengambilan sampel bola salju (snowball sampling), Jumlah sampel 50 orang responden. Alat Analisis menggunakan Regresi Linier Berganda serta Uji Validitas, Reabilitas, Koefisien Korelasi (R), Koefisien Determinasi (R2) dan Uji t, Uji F. Pengolahan data menggunakan program computer SPSS versi 25 . Hasil penelitian berdasarkan Uji t atau uji parsial bahwa faktor sosial (X1) t hitung 3,435 > t tabel 2,319 (berpengaruh) dan nilai signifikannya 0,001 < 0,05 (signifikan). Faktor budaya (X2) t hitung 1,214 < t tabel 2,319 (tidak berpengaruh) dan nilai signifikannya 0,231 > 0,05 (tidak signifikan). Faktor pribadi (X3) t hitung 0,305 < t tabel 2,319 (tidak berpengaruh) dan nilai signifikannya 0,761 < 0,05 (tidak signifikan). Faktor psikologi (X4) t hitung 1,022 < t tabel 2,319 (tidak berpengaruh) dan nilai signifikannya 0,312 > 0,05 (tidak signifikan). Menunjukkan bahwa faktor psikologi (X4) tidak berpengaruh dan tidak signifikan terhadap variabel Keputusan Pembelian (Y). Pada hasil uji F diperoleh bahwa nilai signifikan sebesar 0,000 < 0,05 sedangkan nilai F hitung 6,597 > F tabel 3,086 yang berarti menunjukkan bahwa Faktor Sosial (X1), Faktor Budaya (X2), Faktor Pribadi (X3) dan Faktor Prikologi (X4) secara bersama-sama berpengaruh signifikan terhadap Keputusan Pembelian (Y).
ANALISIS FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA sri wahyuti; Putri Cahyani; Abdul Hanafi
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 1 (2024): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

The aim of this research is to determine and analyze the factors that influence the capital structure of manufacturing companies listed on the Indonesia Stock Exchange. The research method used is a quantitative method, while the sample in this study used purposive sampling with predetermined criteria. This research uses an analytical technique that uses multiple linear regression analysis with the help of the SPSS version 23 computer program to determine the factors that have an influence and relationship on capital structure. The factors that influence the capital structure in this research are in terms of profits, assets and liabilities of the company. The results of the analysis in this study, Return On Equity has an effect on Capital Structure, in this study it states that Return On Equity has a positive and insignificant effect on capital structure, so H1 is rejected. Current Ratio has an effect on Capital Structure, in this research it is stated that Current Ratio has a negative and insignificant effect on capital structure, so H2 is rejected. Debt to Asset Ratio has an effect on Capital Structure, in this research it is stated that Debt to Asset Ratio has a positive and significant effect on capital structure, so H3 is accepted. Overall, ROE, DAR and CR are factors that influence capital structure
IMPLIKASI GREEN HUMAN RESOURCE MANAGEMENT DAN KETERLIBATAN KARYAWAN PADA SEKTOR PERBANKAN DI SAMARINDA dian irma aprianti; Novel Reonalf; Leony Neobela; Ahmad Surahman
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 1 (2024): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

Salah satu masalah utama di dunia kerja adalah keberlanjutan perusahaan. Setiap perusahaan sekarang berkonsentrasi pada masalah lingkungan yang memengaruhi keberhasilan dan daya saing mereka. Pengelolaan lingkungan yang efektif bergantung pada sumber daya manusia (SDM). Green Human Resource Management merupakan issue yang telah dikenal di lingkungan dunia usaha, terlebih pada sektor jasa. Penelitian menguraikan praktik manajemen sumber daya manusia yang ramah lingkungan dan keterlibatan karyawan, dalam perbankan ramah lingkungan. Secara khusus, penelitian mengeksplorasi bagaimana praktik manajemen sumber daya manusia yang ramah lingkungan memengaruhi keterlibatan karyawan, dan bagaimana peran karyawan dalam praktik tersebut untuk mendapatkan keunggulan bersaing. Variabel yang digunakan yaitu Green Human Resource Management dan variabel keterlibatan Karyawan Perbankan yang ada di Samarinda dengan Teknik sampling accidental sampling. Penelitian ini menggunakan metode analisis kualitatif, data diperoleh yaitu data primer berupa angket dan wawancara, data sekunder berupa observasi dengan studi literature dan publikasi ilmiah.
PENGARUH BUDAYA ORGANISASI, KEPEMIMPINAN TRANSFORMASIONAL, KEPEMIMPINAN TRANSAKSIONAL, DAN KEPEMIMPINAN DIGITAL TERHADAP KINERJA KARYAWAN Fina Annisatul Mualifah; Ahmad Mardalis
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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This study aims to analyze the influence of organizational culture, transformational leadership, transactional leadership, and digital leadership on employee performance. The research method used in this research is quantitative method. The sampling technique in this study is probability sampling technique with saturated sample method, data obtained from primary data distributed through closed questionnaires with the help of google from using a Likret scale. Primary data is obtained directly from respondents by providing questionnaires to obtain data on organizational culture, transformational leadership style, transactional leadership, digital leadership and employee performance. The population in this study were 33 Lazizmu employees. The PLS-SEM Analysis technique is used as a tool to predict and explore complex models with less stringent requirements on the data. The data analysis technique in this study uses Partial Least Square (PLS) using the help of SMARTPLS Software. The results of this study indicate that organizational culture has no effect on employee performance, but transformational leadership, transactional leadership, and digital leadership affect employee performance.
PENERAPAN KODE ETIK PROFESI AUDITOR DALAM MENJAGA KUALITAS AUDIT: (Studi Kasus Kantor Akuntan Publik XX) Nilam Cahyanti; Rintan Nuzul Ainy
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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This research was motivated by the desire to photograph the practice of implementing a code of ethics in terms of maintaining audit quality by auditors, especially in today's digital era. The writing of this article aims to provide an overview of the practice of implementing the code of ethics regarding maintaining audit quality by auditors. The results of this research are expected to be used as reference material to see the practical side of the application of the code of ethics. For academics, this paper is useful to see the real practice of implementing the auditor's code of ethics. This research is a qualitative research conducted using observational data collection techniques, interviews and documentation. Based on the results of data analysis and information obtained, it is concluded that the auditor's professional code of ethics in maintaining audit quality is very important, the better the code of ethics applied by the auditor, the better the quality of audit results. An auditor must also apply the principle of objectivity that affects the quality of the audit produced. Finally, professional behavior upadate knowledge by attending seminars or workshops about the latest knowledge, the better the quality of audit results because auditors can provide opinions according to existing percentages
PENGARUH LEVERAGE, PROFITABILITY, MARKET RATIO DAN BETA SAHAM TERHADAP RETURN SAHAM: Studi Kasus Pada Perusahaan di Sub Sektor Heavy Constructions & Civil Engineering yang tedaftar di BEI periode tahun 2019-2023 Rudy Syafariansyah Dachlan; Ali Mushofa; Hendra; Daniel Fremont
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

Memperoleh tingkat pengembalian yang tinggi menjadi tujuan investor dalam berinvestasi. Namun investor dalam melakukan investasi tidak dapat memprediksi dengan pasti hasil yang akan diperolehnya. Ini merupakan resiko yang harus dihadapi dan ditakar investor. Kondisi ini terlihat pada perusahaan-perusahaan di Sub Sektor Heavy Constructions & Civil Engineering Yang tedaftar di BEI periode tahun 2019-2023. Terjadi fluktuasi selama periode tersebut dan return saham cenderung mengalami penurunan. Volatilitas pergerakan harga pasar saham berpengaruh langsung terhadap return / capital gain saham. Leveraging dari hutang juga menjadi daya ungkit pencapaian profitabilitas perusahaan. Market ratio akan menunjukkan pada investor seberapa besar earning yang mereka terima atas investasinya. Penelitian ini bertujuan untuk mengetahui apakah Leverage, Profitability, Market Ratio dan Beta Saham Berpengaruh Terhadap Return Saham Sub Sektor Heavy Constructions & Civil Engineering Tahun 2019-2023 secara parsial maupun simultan. Disimpulkan bahwa Return Saham perusahaan-perusahaan Sub Sektor Heavy Constructions & Civil Engineering yang tedaftar di BEI selama periode tahun 2019-2023 secara parsial dipengaruhi signifikan oleh variabel DER dan PER. Sedangkan variabel ROA dan BETA tidak berpengaruh terhadap Return Saham. Secara simultan, seluruh variabel berpengaruh signifikan terhadap return saham.