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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 STRUKTUR MODAL, KINERJA KEUANGAN PERUSAHAAN DAN PEMBAGIAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA SUB-SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023: PENGARUH STRUKTUR MODAL, KINERJA KEUANGAN PERUSAHAAN DAN PEMBAGIAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA SUB-SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Sri wahyuti; Rudy Syafariansyah; nur nabilla; agus riyanto
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.v14i1.3473

Abstract

This study aims to analyze and test the effect of capital structure, company financial performance, and dividend distribution on company value in the coal mining sub-sector listed on the Indonesia Stock Exchange for the period 2019-2023. The research method used is quantitative with secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The independent variables in this study include capital structure as measured by Debt to Equity Ratio (DER), financial performance as measured by Return on Assets (ROA), and dividend distribution as measured by Dividend Payout Ratio (DPR), while the dependent variable is company value as measured by Price to Book Value (PBV). The results showed that capital structure did not have a significant effect on company value with a t-count value of -1.563 and a significance of 0.128> 0.05. Company financial performance also did not have a significant effect on company value with a t-count value of -1.429 and a significance of 0.163> 0.05. Likewise, dividend distribution does not have a significant effect on company value with a t-count value of -0.517 and a significance of 0.609> 0.05. The results of the simultaneous test also show that the three independent variables together do not have a significant effect on company value with an F-count value of 2.225 <F-table 3.16 and a significance of 0.105> 0.05. The coefficient of determination value of 0.177 indicates that only 17.7% of the variation in company value can be explained by the three independent variables, while the remaining 82.3% is explained by other factors outside the research model. This study highlights the importance of exploring other determinant factors that may be more relevant in the formation of company value in the coal mining industry
PENGUNGKAPAN INTELLECTUAL CAPITAL DAN NILAI PASAR EKUITAS TERHADAP BIAYA MODAL EKUITAS PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2020-2023) Siti Rohmah; Martinus Robert Hutauruk; Hariyanti Sitohang
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.v14i1.3504

Abstract

This study aims to analyze the effect of Intellectual Capital disclosure and market equity value on the cost of equity capital in LQ-45 companies listed on the Indonesia Stock Exchange for the period 2020–2023. The background of this research is based on the importance of capital cost efficiency in supporting financing strategies and enhancing firm value amid dynamic capital market competition. This quantitative study uses secondary data obtained from annual financial reports, with samples selected through purposive sampling. The analysis method employed is multiple linear regression to examine both partial and simultaneous effects of the independent variables on the dependent variable. The results show that both Intellectual Capital disclosure and market equity value have a significant influence on the cost of equity capital. These findings imply that companies need to manage and communicate intellectual asset information effectively while also strengthening their market position to reduce capital costs. This research is expected to serve as a reference for companies and investors in understanding the importance of transparency and market value in achieving funding efficiency.
PENGARUH SELF-EFICACY DAN KARAKTERISTIK PEKERJAAN TERHADAP KOMITMEN ORGANISASIONAL DAN KINERJA KARYAWAN CMB EXPEDISI DI SAMARINDA Syaparliddin Syachrani; Eko Ravi Pratama; Irfan Yusuf; Dhika Nurul Fauzi
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.v14i1.3522

Abstract

This study aims to analyze the influence of self-efficacy and job characteristics on organizational commitment and employee performance at CMB Expedisi in Samarinda. Employee performance is a critical factor in determining organizational success, particularly in the face of intense competition and increasing demands for excellent public service. Self-efficacy, which reflects an individual’s belief in their ability to successfully complete tasks, is believed to significantly impact both performance and organizational commitment. Additionally, job characteristics such as task variety, job significance, and work autonomy play a key role in shaping employee engagement with the organization. Organizational commitment is positioned as a mediating variable that connects self-efficacy and job characteristics with employee performance. Field observations reveal ongoing challenges such as low self-confidence, monotonous tasks, and underutilized feedback, all of which contribute to performance decline. This research is expected to contribute to human resource development strategies by enhancing self-efficacy, improving job design, and strengthening organizational commitment to drive optimal employee performance.
IMPLEMENTASI DUPONT SYSTEM DENGAN TIME SERIES APPROARCH (TSA) DAN CROSS SECTIONAL APPROACH (CSA) DALAM PENILAIAN KINERJA KEUANGAN SEKTOR FMCG sri wahyuti; M. Astri Yulidar abbas; Siti Rohmah; Agus Riyanto; Rio Chandra; Yohanes Christian J.
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 15 No. 1 (2026): Maret (In Press)
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v15i1.3557

Abstract

This study implements the DuPont System with Time Series Approach (TSA) and Cross-Sectional Approach (CSA) to assess the financial performance of Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The objective is to evaluate financial performance using the DuPont System under both TSA and CSA frameworks. This research adopts a qualitative descriptive approach, collecting and analyzing company data to provide a comprehensive overview of the subject. Unlike hypothesis-driven studies, descriptive research focuses on presenting variables, phenomena, or conditions as they exist. Data was gathered through secondary sources, primarily from IDX publications, using documentation and literature review methods. Analytical techniques included statistical analysis and hypothesis testing. The analysis results show that PT. Mayora recorded the best performance with an ROE of 104.98% in 2024, supported by the highest TATO (1.62) and moderate leverage increase (EM 2.17). PT. Unilever achieved the highest ROE (155.88%) but with extreme leverage (EM 7.47). Meanwhile, PT. Indofood and PT. Sukses Makmur demonstrated stability with a conservative approach (EM < 2) and low TATO (< 0.6) to enhance ROE. PT. Kalbe Farma experienced performance volatility, with profit surges in 2022 and 2024 but a sharp decline in 2023.
Algoritma C4.5 sebagai Penerapan Decision Tree-Based Classification Model untuk Mengklasifikasikan Tingkat Omzet UMKM Berdasarkan Profil Bisnis Yudhi Fajar Saputra; Sugiarto
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.v13i2.3562

Abstract

Micro, Small, and Medium Enterprises (MSMEs) significantly contribute to the national economy. However, many of them experience stagnant revenue due to limited business profiles and the lack of data-driven development strategies. This study aims to build a classification model for MSME revenue levels based on business profile attributes using the Decision Tree C4.5 algorithm. The dataset consists of over 13,000 publicly available records, which were preprocessed and categorized into three revenue classes: low, medium, and high, based on quartile distribution. The results show that the C4.5 model achieves a classification accuracy of 48.53%, with a dominant prediction in the medium revenue category. The resulting decision tree structure generates interpretable and logical rules, such as: “If the business type is services, not legally registered, and has assets less than IDR 7 million, then the revenue tends to be medium.” Further analysis reveals that attributes such as business type, legal status, assets, and production capacity are key predictors of MSME revenue classification. Although the model's accuracy is still limited, this approach provides a solid foundation for developing decision support systems for MSME development agencies. The study recommends exploring additional features and implementing ensemble methods to improve model performance in future research
PRAKTIK MANAJEMEN LABA : PERAN GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE) Siti Rohmah; Evllyshin Pakadang; Agus Riyanto; Pantas P Pardede; Nadiya Yunan; Nur Patul Auliah
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 2 (2025): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i2.3563

Abstract

The purpose of this study was to determine the influence, both partially and simultaneously, between the independent board of commissioners, managerial ownership, audit committee and financial distress on earnings management in property and real estate companies listed on the IDX for the 2021-2023 period. The research method used in this study is to use the inferential method to analyze the relationship between variables with hypothesis testing. The data source in this study is in the form of secondary data obtained through the company's financial reports. The data analysis technique used is multiple linear regression. The results of this study indicate that the independent board of commissioners, managerial ownership, audit committee and financial distress partially affect earnings management, and simultaneously Good Corporate Governance consisting of an independent board of commissioners, managerial ownership, audit committee and financial distress has an effect on earnings management
PENGARUH LINGKUNGAN KERJA DAN MOTIVASI TERHADAP KINERJA PEGAWAI KANTOR KECAMATAN SAMARINDA ULU Welly; Sri Hayati Ginting; Maria Lidia Davega
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 2 (2025): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i2.3565

Abstract

The analytical tools used are multiple linear regression, partial correlation, multiple correlation, determination, partial test (t test) and simultaneous test (f test) which previously carried out instrument tests (validity test and reliability test) and classical assumption tests (normality test, multicollinearity test, heteroscedasticity test) with a population of 45 people by determining the sample size using a saturated sample. From the multiple linear regression analysis, the equation Y = 22.823 - 0.372X1 + 0.212X2 is obtained. This means that an increase in one level of employee performance is caused by the work environment by -0372 units and is caused by work motivation by 0.212 units. If the work environment and work motivation are ignored, employee performance will only be a constant value of 22.823. From the multiple correlation analysis, the value of R = 0.321 is obtained, meaning that there is a low relationship between the work environment and work motivation and employee performance. Partially, the correlation between the work environment and employee performance is (rx1y = 0.120), the correlation between work motivation and employee performance is (rx2y = 0.172). The coefficient of determination R2 (R Square) is 0.321 or 32.1%, meaning that the work environment and work motivation simultaneously contribute 32.1% to employee performance and the remaining 67.9% is contributed by many other variables outside the work environment and work motivation. which is being researched.
ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. INDOFOOD SUKSES MAKMUR TBK TAHUN 2018-2022 Ikayanti Puspaning Kartini; Umar Hi Salim; Marisa Setiawan
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 2 (2025): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i2.3566

Abstract

The purpose of writing this thesis is to determine the financial performance of PT. Indofood Sukses Makmur Tbk in 2018-2022 based on cash flow ratio.The analytical tools used in this research are the cash flow liquidity ratio in the form of the Operating Cash Flow Ratio (AKO), Fund Flow Coverage Ratio (CAD), Cash Coverage to Interest Ratio (CKB), Cash Coverage to Current Debt Ratio (CKUL), Expenditure Ratio Capital (PM), Total Debt Ratio (TU) and Cash Flow Flexibility Ratio in the form of the Free Net Cash Flow Ratio (AKBB) and Cash Flow Adequacy Ratio (KAK).Based on the results of the discussion that has been described, it can be seen the financial performance of PT. Indofood Sukses Makmur Tbk in 2018-2022 was reviewed from the Operating Cash Flow Ratio (AKO), Cash Coverage to Current Debt Ratio (CKUL), Total Debt Ratio (TU), Free Net Cash Flow Ratio (AKBB) and Cash Flow Adequacy Ratio ( KAK) was declared unfavorable. Meanwhile, in terms of the Funds Flow Coverage Ratio (CAD), Cash to Interest Coverage Ratio (CKB), and Capital Expenditure Ratio (PM) it is stated to be good.
PENGARUH KEPEMIMPINAN DAN KOMPENSASI TERHADAP KINERJA KARYAWAN MD CELL SAMARINDA Marten Apuy; Suarno; Keshia Putri Couwindra
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 2 (2025): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i2.3573

Abstract

The Influence of Leadership and Compensation on Employee Performance of MD Cell Samarinda (Under the guidance of Benediktus Sunarsi and Sudirman). The study is to determine whether "Does Leadership and Compensation have a partial and simultaneous effect on Employee Performance at MD Cell Samarinda?". The respondents are 40 empolyees at MD Cell Samarinda with saturated sampling technique. Data collection methods consist of observations, interviews, questionnaire disseminations, and documentations. The analytical tools used in this study used multiple linear regression analysis models, partial correlation coefficients, multiple correlation coefficients, determination coefficients, and hypothesis testing using t test and F test which were processed using IBM SPSS version 25 program. With test the instrument and test the classical assumptions. The result of the Multiple Linear Regression analysis is ????̂ 23,021+0,992 X1+0,554 X2, means that Leadership (X1) and Compensation (X2) affect Employee Performance (Y). Among the variables of Leadership and Compensation, it shows Leadership with a Partial Determination value is 0.409 or 40% which means the most dominant in influencing Employee Performance. On the other hand, Compensation has a Partial Determination value of 0,268 or 26% on the Employee Performance. From the results of the t test, it was found that it has a significant impact between Leadership on Employee Performance (3,724>2,024), and between Compensation on Employee Performance (3,455>2,024). Furthermore, from the results of test F, it was found that Leadership and Compensation simultaneously affect the Employee Performance (8,301>3,25).
PENGARUH INFLUENCER MARKETING DALAM ‎MENINGKATKAN ‎PENJUALAN BRAND LOKAL ‎AEROSTREET DI TIKTOK SHOP Mardiono Mardiono; Darlan; Dahlia Natalia; Anggi Oktawiranti; Septiana Wan; Rachmadi Ansyari
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 2 (2025): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i2.3577

Abstract

Penelitian ini bertujuan untuk menganalisis ‎pengaruh Influencer Marketing secara keseluruhan, ‎serta pengaruh kredibilitas ‎Influencer dan jenis Influencer terhadap keputusan pembelian ‎produk sepatu ‎Aerostreet di TikTok Shop. Penelitian ini menggunakan pendekatan kuantitatif ‎‎dengan metode korelasional. Penelitian korelasional adalah jenis penelitian yang ‎digunakan ‎untuk ‎mengukur kekuatan dan arah hubungan antara dua variabel atau ‎lebih. ‎Data primer ‎dikumpulkan melalui kuesioner yang disebar kepada 150 ‎responden yang telah membeli produk ‎Aerostreet di TikTok Shop. Teknik ‎pengambilan sampel yang digunakan adalah Quota Sampling, ‎yaitu teknik ‎penentuan ukuran sampel dari populasi dengan karakteristik tertentu hingga ‎‎mencapai jumlah (kuota) yang diinginkan. Variabel dependen dalam penelitian ini ‎adalah ‎keputusan pembelian (Y), sedangkan variabel independennya meliputi ‎Influencer Marketing ‎‎(X1), Credibility of Influencer (X2), dan Influencer Marketing ‎Type (X3). Analisis data dilakukan ‎menggunakan Analysis Regression Linear ‎Method. Berdasarkan analisis data, nilai koefisien ‎Korelasi ( 0,806), menunjukkan ‎nilai ‎positif, artinya bahwa ada hubungan positif/searah antara ‎variabel-‎variabel ‎yang diteliti, serta nilai R yang sangat dekat ‎dengan +1 yang mengindikasikan ‎‎bahwa ada hubungan linier yang sangat ‎kuat antar variabel. Untuk nilai koefisien ‎‎Determinasi ‎‎(R²) sebesar 0.650 atau 65.0%. Ini berarti 65% variasi dalam ‎‎Keputusan Pembelian (Y) dapat ‎dijelaskan oleh variasi dari variabel-variabel ‎independennya. Kesimpulan dari penelitian bahwa ‎Influencer Marketing (X1), ‎Credibility of Influencer (X2), dan Influencer Marketing Type (X3) ‎baik secara ‎simultan, dan maupun secara parsial berpengaruh signifikan dan positif terhadap ‎‎Keputusan Pembelian (Y) produk Aerostreet di TikTok Shop. Credibility of ‎Influencer (X2) ‎memiliki pengaruh yang paling kuat di antara variabel independen ‎lainnya.‎

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