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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
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PENGARUH RASIO PERPUTARAN TOTAL ASSET, RASIO PERPUTARAN PIUTANG, RASIO PERPUTARAN PERSEDIAAN DAN CURRENT RATIO TERHADAP PROFITABILITAS: PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Reslianty Rachim
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

Abstract

The purpose of this study was to determine the effect of total asset turnover ratio, accounts receivable turnover ratio, inventory turnover ratio and current ratio on profitability in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The data collection technique uses purposive sampling. The sample is a company listed in the food and beverage sector on the Indonesia Stock Exchange totaling 21 companies with data from 2018-2022. This research analysis uses multiple linear regression analysis with the help of the SPSS Ver 29 computer program. The results showed that the total asset turnover ratio had a positive and significant effect on profitability, the accounts receivable turnover ratio had no effect on profitability, the inventory turnover ratio had a positive and significant effect on profitability and the current ratio had a significant effect on profitability in food and beverage sector companies listed on the Indonesia Stock Exchange 2018-2022 period. Simultaneously there is an effect of total asset turnover ratio, accounts receivable turnover ratio, inventory turnover ratio, and current ratio.
ANALISIS TINGKAT KEPUASAN KONSUMEN DENGAN METODE NET PROMOTER SCORE (NPS) DAN CUSTOMER EFFORT SCORE (CES) PADA PENGGUNA KARTU TELKOMSEL DI SAMARINDA Darlan; Mardiono; Syarifah Lulu Zannati; Muhammad Fadli
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 1 (2025): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i1.3110

Abstract

Analysis of Consumer Satisfaction Levels Using the Net Promoter Score (NPS) and Customer Effort Score (CES) Methods on Telkomsel Card Users in Samarinda. The purpose of the study was to measure the level of consumer satisfaction and ease of service for Telkomsel card service users in Samarinda. This research method is quantitative descriptive, which is a research method that uses quantitative data to describe the characteristics of a phenomenon or population, without testing the relationship or determining the cause and effect between variables. The population is all consumers who use Telkomsel card services in Indonesia, totaling 8510 users (as of September 2023). The sample size collected was 158 respondents (minimum sample of 99 based on the Slovin formula). The type of data is primary data or internal data obtained directly from respondents. The data collection technique uses a questionnaire. The data analysis technique uses the Net Promoters Score (NPS) method, which is a method for measuring consumer satisfaction, and the Customer Effort Score (CES) method, which is a method for measuring the ease of consumer experience with product/company services. The assessment scale for each respondent's answer is scored from 0-10, where 0 means very unlikely/very difficult, and 10 means very possible/very easy. The survey results from 158 respondents who were collected showed that Telkomsel had a CES index on a scale of 7-10 (very easy), namely 7.47 in the "very easy" range, indicating that customers/consumers are consistently satisfied with the ease of use of Telkomsel products or services. This score is evidence of Telkomsel's efforts to provide a customer-centric experience. A high CES score can be a competitive advantage, as it can lead to increased customer loyalty, satisfaction, and referrals. For the NPS score of 18.35% positive, it shows that there are more promoters than detractors, and this is a good indicator of Telkomsel consumer loyalty. The existence of promoters, although in a small percentage, shows that some customers are enthusiastic about Telkomsel products and services and are willing to recommend them to others. This shows that Telkomsel provides a positive experience for some of its customer base
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA sri wahyuti; M. Astri Yulidar Abbas; Gandi Adnan; Elmayani Parembang
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

Analysis of the Influence of Managerial Ownership, Institutional Ownership and Independent Commissioners on the Value of Companies in the Basic Industry and Chemical Sectors Listed on the Indonesia Stock Exchange. This research aims to determine the influence of managerial ownership, institutional ownership and independent commissioners on company value partially and simultaneously. The research method used for this study is comparative with a quantitative approach. The data obtained in this research comes from the financial reports of Basic Industry and Chemical Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2022 period. The data collection technique for this research uses secondary data originating from publications on the Indonesian Stock Exchange and uses documentation and bibliography methods, while the data analysis technique in this research is an analysis technique including statistical analysis and hypothesis testing. The research results state that Managerial Ownership and Institutional Ownership and the Independent Board of Commissioners partially or simultaneously have a negative effect on Company Value
POTENSI EKONOMI SEKTORAL DAN KOMODITI UNGGULAN ‎DAERAH ‎PENYANGGA IKN (SAMARINDA, BALIKPAPAN, ‎PENAJAM PASER ‎UTARA, DAN KUTAI KARTANEGARA)‎ Erni Setiawati; Siti Rohmah; Winda Dwi Cahyani; Lia Novi Nur Rahayu
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 1 (2025): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i1.3113

Abstract

The economic potential and superior commodities of the region are interpreted as sectors and commodities that have high competitiveness. A sector is said to have great potential if it has a fairly high comparative advantage (advantage) compared to the same sector in other regions. The purpose of this study is to measure the comparative advantages of a sector, subsector, or superior commodity in the buffer area of the Nusantara IKN, namely Balikpapan, North Penajam Paser, Samarinda, and Kutai Kartanegara. The research method is quantitative descriptive. The data collection technique uses documentation studies with external data sources (secondary data), namely utilizing and collecting data from official documents or data that has been processed by other institutions or organizations, such as census data or economic data government reports, regional economic statistics agencies, or scientific publications. The data used are GDP data and the GDP growth rate or economic growth rate of each sector or subsector according to the business field for the period 2018–2022 in the IKN buffer area; Samarinda, Balikpapan, Penajam, and Tenggarong. The technical data analysis uses the Location Quotient (LQ) analysis method. LQ is used to find out how much specialization the base or leading sectors have. LQ analysis uses two analysis methods, namely static location quotient (SLQ) and dynamic location quotient (DLQ). The results of the study concluded that Samarinda City has 14 base/flagship economic sectors, where the financial services sector is the leading sector. Balikpapan City has 13 base/flagship economic sectors, with the leading sector being transportation and warehousing. North Penajam Paser Regency (PPU) has 9 base/flagship economic sectors; the Agriculture, Forestry, and Fisheries sectors are the leading sectors, while the lagging sectors are the Accommodation and Food and Beverage Provision Sector. Kutai Kartanegara Regency only has 2 base/flagship economic sectors as leading sectors, namely the Agriculture, Forestry, and Fisheries sector and the Mining and Quarrying sector, and the lagging sectors are the Electricity and Gas Procurement Sector and the Construction sector.
ANALISIS BREAK EVEN POINT (BEP) SEBAGAI ALAT PERENCANAAN LABA Siti Rohmah; Maya Fitria
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v13i2.3129

Abstract

Penelitian bertujuan karena melihat kondisi penurunan dan peningkatan total penjualan dan laba bersih pada perusahaan UD. Heri Jaya pada Tahun 2018-2022. Pada Tahun 2022 penjualan mengalami penurunan menjadi Rp 61.967.950.000. Hal ini terjadi akibat dampak dari pandemi Covid-19. Jenis penelitian ini adalah deskriptif kuantitaif yang dilaksanakan pada data-data keuangan UD. Heri Jaya. Metode analisis data dalam penelitian ini adalah perhitungan Break Even Point (BEP), perhitungan margin kontribusi, dan perhitungan perencanaan laba. Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan bahwa pada tahun 2018 perusahan UD. Heri Jaya memperoleh BEP Unit beras 5 kg sebesar 12.462 unit, beras 10 kg sebesar 4.492 unit, dan beras 25 kg sebesar 1.524 unit. Pada tahun 2019, diperoleh BEP Unit beras 5 kg sebesar 9.232 unit, beras 10 kg sebesar 3.941, dan beras 25 kg sebesar 1.472 unit. Pada tahun 2020 BEP Unit beras 5 kg sebesar 17.550 unit, beras 10 kg sebesar 7.201 unit, dan beras 25 kg sebesar 2.649. Pada tahun 2021 BEP Unit beras 5 kg sebesar 18.211, beras 10 kg sebesar 7.381, dan beras 25 kg sebesar 2.661. pada tahun 2022 BEP Unit beras 5 kg sebesar 12.684, beras 10 kg sebesar 5.750, dan beras 25 kg sebesar 2.411 unit. Setelah dilakukan analisis BEP terhadap perusahaan UD. Heri Jaya dismpulkan bahwa analisis BEP dapat mempermudah perusahaan untuk mengetahui seberapa besar unit yang harus dijual guna memperoleh laba yang diharapkan.
KEUNGGULAN ASURANSI UMUM SYARIAH DIBANDINGKAN ASURANSI KONVENSIONAL Panisa Panisa; Husnul Khatima; Silpiah Jahra Nasution; Nurhayati Harahap
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 1 (2025): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i1.3240

Abstract

Penelitian ini bertujuan untuk membandingkan asuransi syariah dan asuransi konvensional dari segi prinsip operasional, mekanisme pengelolaan dana, serta tantangan yang dihadapi masing-masing jenis asuransi. Asuransi syariah mengadopsi prinsip risk sharing, di mana risiko ditanggung bersama oleh peserta melalui dana yang dikelola secara kolektif dan sesuai dengan prinsip syariah, sementara asuransi konvensional beroperasi dengan prinsip risk transfer, di mana risiko sepenuhnya dialihkan kepada perusahaan asuransi. Keberadaan Dewan Pengawas Syariah (DPS) dalam asuransi syariah menjadi salah satu keunggulan yang memastikan kesesuaian operasional dengan prinsip-prinsip Islam. Meskipun demikian, asuransi syariah menghadapi tantangan dalam hal pemahaman masyarakat dan persaingan dengan asuransi konvensional yang lebih dikenal. Penelitian ini juga mengidentifikasi pentingnya kolaborasi antara perusahaan asuransi syariah, regulator, dan lembaga edukasi untuk meningkatkan literasi masyarakat, serta perlunya inovasi dalam produk dan layanan agar asuransi syariah dapat bersaing dengan asuransi konvensional di pasar yang semakin kompetitif.
PENGARUH CITRA MEREK, GAYA HIDUP, E-WOM & KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA KAFE SEARAH DI KOTA SAMARINDA Novel Reonald; Fikta Novia Ayu Safitri; Desy Fitriani
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 1 (2025): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i1.3441

Abstract

This study aims to determine the influence of brand image, lifestyle, electronic word of mouth (e-WOM), and service quality on consumer satisfaction at Searah Cafe in Samarinda City. This study uses a quantitative approach with data collection techniques through distributing questionnaires to 95 respondents who are consumers of Searah Cafe. The data analysis technique used is multiple linear regression analysis with the help of SPSS version 30 software.The results of the study indicate that simultaneously the variables of brand image, lifestyle, e-WOM, and service quality have a significant effect on consumer satisfaction. Partially, the four variables of brand image, lifestyle, e-WOM, and service quality have a positive and significant effect on consumer satisfaction. These findings indicate the importance of strengthening brand image, adapting consumer lifestyles, improving service quality, and utilizing e-WOM positively to increase consumer satisfaction.
Pengaruh Lingkungan Kerja dan Komitmen Organisasi serta Kepuasan Kerja terhadap Turnover Intention karyawan pada PT. BPD Kaltim Kaltara Cabang Utama Samarinda Dian Irma Aprianti; Eko Ravi Pratama; Aditya Pamungkas
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 1 (2025): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i1.3450

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja dan komitmen organisasi serta kepuasan kerja terhadap turnover intention karyawan pada PT. BPD Kaltim Kaltara Cabang Utama Samarinda. Fenomena tingginya turnover karyawan yang mencapai 66 orang dalam dua tahun terakhir menjadi dasar penting dilakukannya penelitian ini. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan lingkungan kerja, komitmen organisasi, dan kepuasan kerja berpengaruh signifikan terhadap turnover intention. Secara parsial, lingkungan kerja berpengaruh negatif terhadap turnover intention, sedangkan komitmen organisasi dan kepuasan kerja justru menunjukkan pengaruh positif yang signifikan. Temuan ini mengindikasikan bahwa meskipun faktor komitmen dan kepuasan kerja terbangun, ketidaknyamanan dalam lingkungan kerja serta ketidaksesuaian harapan karyawan tetap menjadi pendorong utama munculnya niat untuk keluar dari perusahaan. Oleh karena itu, diperlukan strategi pengelolaan sumber daya manusia yang holistik agar dapat menekan turnover intention dan menciptakan lingkungan kerja yang mendukung loyalitas karyawan.
Dinamika Kelembagaan Koperasi Program Kemitraan Inti-Plasma Perkebunan Kelapa Sawit Zulkifli
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 1 (2025): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i1.3460

Abstract

This study explores the institutional dynamics of cooperatives within the core-plasma partnership program in the oil palm plantation sector in East Kalimantan. The program is designed to bridge the relationship between core companies and plasma farmers, aiming to establish a mutually beneficial and sustainable partnership. In practice, cooperatives play a strategic role as intermediaries and collective representatives of plasma farmers. However, their role is often limited to administrative functions, with minimal involvement in strategic decision-making processes such as plantation management and profit-sharing arrangements. Using a descriptive-analytical approach based on field data from several plantation areas in East Kalimantan, this research examines key institutional aspects such as governance, transparency, member participation, and power relations between cooperatives and core companies. The findings reveal a significant imbalance in these relationships, as well as weak institutional capacity and low member literacy and engagement. Nevertheless, the study also identifies opportunities for strengthening cooperatives through external support, internal reforms, technological adoption, and multi-stakeholder partnerships. The study concludes that systematic and inclusive institutional strengthening of cooperatives is essential to realizing a more equitable, transparent, and sustainable partnership model.
PENGARUH PENGANGGARAN, TRANSPARANSI, AKUNTABILITAS DAN PARTISIPASI MASYARAKAT TERHADAP PEMBANGUNAN INFRASTRUKTUR YANG DIMEDIASI PENGELOLAAN DANA DESA PADA DESA SEMANGKOK KECAMATAN MARANGKAYU TAHUN 2022-2024 Rika Humairah Marhumi; M. Astri Yulidar Abbas; P Pantas Pardede
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 1 (2025): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i1.3470

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penganggaran, transparansi, akuntabilitas dan partisipasi masyarakat terhadap pembangunan infrastruktur dengan pengelolaan dana desa yang dimediasi diDesa Semangkok Kecamatan Marangkayu, pada periode 2022-2024. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner Sampel dipilih menggunakan purposive sampling dengan melibatkan Ketua Rukun Tetangga (RT) dan masyarakat Desa Semangkok yang terlibat dalam perencanaan pembangunan. Data dianalisis menggunakan Regresi Linier Berganda dengan bantuan SPSS Statistic 27. Hasil penelitian menunjukkan bahwa secara parsial penganggaran, transparansi dan partisipasi masyarakat berpengaruh signifikan sedangkan akuntabilitas tidak berpengaruh signifikan terhadap pengelolaan dana desa sedangkan secara simultan penganggaran, transparansi, akuntabilitas, dan partisipasi masyarakat berpengaruh signifikan terhadap pengelolaan dana desa. 

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