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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 250 Documents
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PROFITABILITAS MEMODERASI HUBUNGAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Siti Rohmah; Erni Setiawati; Agus Riyanto; Umar Hi Salim; Jily Endang
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 15 No. 1 (2026): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v15i1.3939

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh green accounting kinerja lingkungan terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi studi kasus perusahaan pertambangan periode tahun 2020-2023. Penelitian ini merupakan kuantitatif, populasi pada penelitian ini yaitu perusahaan sektor pertambangan yang terdaftar di BEI dengan pengambilan sampel teknik Purposive Sampling. Sampel yang digunakan sebanyak 10 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi moderasi. Hasil penelitian dapat disimpulkan bahwasanya green accounting berpengaruh terhadap nilai perusahaan sedangkan kinerja lingkungan tidak berpengaruh terhadap nilai perusahaan dan profitabilitas tidak berpengaruh terhadap nilai perusahaan. Secara simultan green accounting, kinerja lingkungan dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan. Analisis moderasi variabel profitabilitas tidak mampu memoderasi hubungan green accounting terhadap nilai perusahaan dan variabel profitabilitas tidak mampu memoderasi hubungan kinerja lingkungan terhadap nilai perusahaan.
PENGARUH KEBIJAKAN DIVIDEN, STRUKTUR MODAL, DAN RASIO LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2019 – 2023 Umar Hi Salim; Ikayanti Puspaning; Nicco Agustinus Gunawan
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 15 No. 1 (2026): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v15i1.3940

Abstract

This study aims to determine and analyze the effect of dividends, capital structure, and liquidity ratios on firm value in manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023. The research question is whether dividends, capital structure, and liquidity ratios, partially and simultaneously, affect firm value. The sample size for this study was 74 listed companies in the manufacturing sector. The data collection method used was secondary data obtained from the Indonesia Stock Exchange's receipts page and the respective companies. The analytical tools used in this study use multiple linear regression analysis models, correlation coefficients, determination coefficients, and hypothesis testing using the t-test and F-test processed using the IBM SPSS version 25 program. Based on the results of the data analysis, it can be concluded that (1) simultaneously, Dividend Policy, Capital Structure and Liquidity Ratio affect Company Value by 14.4%, while the remaining 85.4% is influenced by other variables not included in the study (2) Partially, Dividend Policy affects Company Value, then Capital Structure and Liquidity Ratio do not affect Company Value.
KONTRIBUSI CITRA MEREK SEBAGAI VARIABEL MEDIASI PADA INFLUENCER MARKETING DAN VIRAL MARKETING TERHADAP KEPUTUSAN PEMBELIAN PRODUK (Pada Aplikasi Tiktok Di Kalangan Gen Z) novel reonald; Dian Irma Aprianti; Reva Saila Mutia
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 15 No. 1 (2026): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v15i1.3941

Abstract

The widespread use of TikTok as a digital entertainment and commerce platform has prompted the need to explore the determinants of Generation Z consumer behavior. This study examines the influence of social media marketing strategies, influencer marketing, and brand image on the purchasing decision-making process through TikTok Shop. An explanatory quantitative method was used, involving 130 Generation Z respondents (18-26 years old) in Samarinda who had experience shopping on TikTok. Data analysis was conducted using multiple linear regression techniques supported by Warppls software. The results show that influencer marketing has a positive and significant effect on brand image, viral marketing has a positive and significant effect on brand image, influencer marketing has a positive and significant effect on repurchase decisions, and viral marketing has a positive and significant effect on repurchase decisions. This study also found a positive and significant effect between brand image as a mediator between influencer marketing and viral marketing on purchasing decisions.
Pengaruh Kualitas Produk Dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Pada PT. Deli Wijaya Sakti Di Samarinda suarno; marten apuy; Chundra Siewanto
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 15 No. 1 (2026): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v15i1.3942

Abstract

The research question is, "Do product quality and service quality jointly influence customer satisfaction at PT. Deli Wijaya Sakti in Samarinda?" The sample size for this study was 95 respondents, all of whom were customers at PT. Deli Wijaya Sakti in Samarinda. Data collection methods included observation, interviews, questionnaires, and documentation. The analytical tools used in this study were multiple linear regression analysis, partial correlation coefficients, multiple correlation coefficients, and coefficients of determination. Hypothesis testing used the t-test and F-test, processed using IBM SPSS version 25. The results of the Multiple Linear Regression analysis are Y = 5.374 + 0.324 (X1), + 0.321 (X2). This equation indicates that Product Quality (X1) and Service Quality (X2) influence Customer Satisfaction (Y). From the results of the t test for the independent variable, namely Product Quality, obtained t count (4.353) > (1.986), and the significance value of t (0.000) < 0.05, which means that Product Quality has a partial effect on Consumer Satisfaction at PT. Deli Wijaya Sakti in Samarinda. For the independent variable, namely Service Quality, obtained t count (3.262) > (1.986), and the significance value of t (0.002) < 0.05, which means that Service Quality has a partial effect on Consumer Satisfaction at PT. Deli Wijaya Sakti in Samarinda. Meanwhile, from the results of the F test for the independent variables of Product Quality and Service Quality, obtained F count value (69.401) > F table (3.095), and the significance value of F (0.000) < 0.05, which means that Product Quality and Service Quality have a joint effect on Consumer Satisfaction at PT. Deli Wijaya Sakti in Samarinda.
PENGARUH FINANCIAL TECHNOLOGY TERHADAP KEBERLANJUTAN USAHA UMKM DI SAMARINDA Reslianty Rachim
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 15 No. 1 (2026): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v15i1.4034

Abstract

This study aims to analyze the influence of financial technology on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Samarinda City by 2025. The development of digital technology in the financial sector has provided various conveniences for MSMEs, such as access to financing, digital payments, transaction management, and more efficient financial record-keeping. However, the level of financial technology utilization by MSMEs remains variable, necessitating an empirical study of its impact on business sustainability. This study used a quantitative approach with a survey method. The study population was all MSMEs in Samarinda City, while the sample was determined using a purposive sampling technique of 200 respondents who met the criteria for active MSMEs and had utilized financial technology services. Data were collected through questionnaires using a five-point Likert scale and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The results indicate that financial technology has a positive and significant impact on MSME business sustainability. The use of digital payment services, technology-based financing, and financial management applications can increase operational efficiency, expand market access, improve cash flow management, and enhance the ability of MSMEs to adapt to changes in the business environment. These findings indicate that the higher the level of financial technology utilization, the higher the level of MSME business sustainability. This research implies that MSMEs need to increase their use of financial technology services, while the government, financial institutions, and financial technology service providers need to expand education, mentoring, and access to digital financial services to support the sustainability and competitiveness of MSMEs.
PENGARUH KUALITAS PRODUK, PROMOSI, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA E-COMMERCE TOKOPEDIA (STUDI KASUS DI KOTA SAMARINDA) Marthinus Pasangka; Rizki Galang Rahmadani; Ferdiyano Guneres
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 15 No. 02 (2026): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v15i02.3978

Abstract

The research problem formulation discussed in this study relates to product quality, promotion, and price, which influence consumer purchasing decisions on Tokopedia e-commerce platforms. A case study in Samarinda City. This study aims to determine and analyze the influence of product quality, promotion, and price on purchasing decisions on Tokopedia e-commerce platforms. A case study in Samarinda City. This quantitative study used an unknown population of users of the Tokopedia e-commerce platform in Samarinda City. The sample used a purposive sampling technique calculated using the Lemeshow formula, resulting in 96 respondents. However, the researcher will use 100 respondents as a sample. The results show that: (1) Product quality influences purchasing decisions on Tokopedia e-commerce platforms in Samarinda City, with a calculated t-value > t-table for product quality of 2.466 > 1.985, with a significance of 0.015 < 0.05. (2) Promotion influences purchasing decisions on Tokopedia e-commerce in Samarinda city with the results of t count > t table promotion 4.368 > 1.985 significance 0.000 < 0.05. (3) Price influences purchasing decisions on Tokopedia e-commerce in Samarinda city with the results of t count > t table price 4.710 > 1.985 significance 0.000 < 0.05. (4) Product Quality, Promotion, and Price simultaneously influence purchasing decisions on Tokopedia e-commerce in Samarinda city with the results of F count > F table of 126.236 > 2.70 significance 0.000 < 0.05.
PENGARUH LINGKUNGAN KERJA, LATAR BELAKANG PENDIDIKAN, DAN PENGALAMAN KERJA TERHADAP ETOS KERJA KARYAWAN (Studi di PT. Berkat Anugerah Sejahtera Samarinda Provinsi Kalimantan Timur) Annisa Indah Vuspita; Chatarinna Violita Salim
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 15 No. 02 (2026): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v15i02.3977

Abstract

The results of the multiple linear regression equation obtained were Y = 10.220 + 0.536 X1 + 0.437 X2 + 0.619 X3 + e. This equation shows that the work environment, educational background, and work experience have an effect on employee work ethic. The results of the partial t-test hypothesis testing show that the Work Environment variable has an effect on Work Ethic with a t-value > t-table (2.982 > 2.012) and a sig value of 0.005 < 0.05. The Educational Background variable affects Work Ethic with a t_count < t_table value (1.449 < 2.012) and a sig value of 0.154 > 0.05. The Work Experience variable affects Work Ethic with a t-value > t-table (2.725 > 2.012) and a sig value of 0.009 < 0.05. The results of the simultaneous F test show that the variables of Work Environment, Educational Background, and Work Experience have a significant effect on Work Ethic with a calculated F value > table F value (23.080 > 2.807) and a significant value of 0.000 < 0.05.
ANALISIS KINERJA KEUANGAN PADA PT. GOTO GOJEK TOKOPEDIA TBK. PERIODE 2020-2024 Ikayanti Puspaning Kartini; Umar Hi Salim; Henri Fauli; Sudirman Sudirman; Devin Dhana
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 15 No. 02 (2026): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v15i02.4099

Abstract

This study aims to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk. during 2020–2024 based on liquidity, profitability, and solvency ratios. The study uses a descriptive quantitative approach and secondary data obtained from the company's financial statements through the Indonesia Stock Exchange. The analysis covers the Current Ratio, Quick Ratio, Cash Ratio, Gross Profit Margin, Net Profit Margin, Return on Assets, Return on Equity, Earnings per Share, Debt to Equity Ratio, Debt to Assets Ratio, and Times Interest Earned Ratio. The results indicate that the company's liquidity tended to decline during the study period, although its ability to meet short-term obligations remained relatively strong based on the calculated ratios. Profitability fluctuated and requires attention because earnings performance was under pressure, particularly before the company's strategic improvement in 2024. Solvency ratios indicate that the company's financing structure was more heavily supported by equity than debt, although its ability to generate operating earnings to cover financial charges remains an important consideration. Overall, GoTo's financial performance during 2020–2024 was not yet fully stable, indicating the need to maintain liquidity, improve operating efficiency, and strengthen sustainable profitability
PENGARUH LINGKUNGAN KERJA, MOTIVASI, DAN FASILITAS TERHADAP KINERJA PEGAWAI PADA UPTD PUSKESMAS BENGKURING DI SAMARINDA Welly Welly; Suarno Suarno; Marten Apuy; Jonathan Sindi Agus
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 15 No. 02 (2026): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v15i02.4100

Abstract

This study aims to determine the influence of work environment, motivation, and facility on employee performance at the Bengkuring Community Health Center. The sample in this study consisted of 42 respondents comprising all employees of the Bengkuring Community Health Center in Samarinda. Data collection methods included are observation, interviews, documentation, and the distribution of questionnaires. The results of the multiple linear regression analysis,  indicate that the work environment has a negative and insignificant effect on employee performance, whereas motivation and facility have a positive and significant effect on employee performance. From the results of the t-test for the Work Environment variable, the calculated t-value was -0.257 < 2.021 and the significance level was 0.798 > 0.05, which means that work environment has a negative and non-significant partial effect on employee performance at the Bengkuring Community Health Center. For the motivation variable, the calculated t-value was 3.628 > 2.021 and the significance value was 0.000 < 0.05, indicating that motivation has a positive and significant partial effect on employee performance at the Bengkuring Community Health Center. For the facility variable, the calculated t-value was 3.382 > 2.021 and the significance value was 0.002 < 0.05, indicating that facility has a positive and significant partial effect on employee performance at the Bengkuring Community Health Center. From the F-test results for the independent variables of work environment, motivation, and facility, the calculated F-value was 23.230 > 2.85, indicating that work environment, motivation, and facility collectively (simultaneously) effect employee performance at the Bengkuring Public Health Center with a contribution of 61.9% (Adjusted R-Square = 0.619), while the remaining 38.1% is influenced by other variables outside the scope of this study.
PENGARUH PERILAKU TENAGA PENJUAL (SALESPERSON BEHAVIOR), CUSTOMER RELATIONSHIP MANAGEMENT (CRM), DAN SALES PROMOTION TERHADAP KINERJA PENJUALAN PADA SWISS-BELHOTEL BORNEO DI SAMARINDA Annisa Indah Vuspita; Petrus Balisa; Marthinus Pasangka; Sri Hayati
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 15 No. 02 (2026): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v15i02.4109

Abstract

This study aims to determine the influence of Sales Person Behavior, Customer Relationship Management (CRM), and Sales Promotion on Sales Performance at Swiss-Belhotel Borneo Samarinda. The sample in this study consisted of 40 frontliner employees who directly interact with customers. Data were collected through questionnaire distribution and documentation. The analytical tools used in this study included multiple linear regression analysis, partial correlation coefficient, multiple correlation coefficient, coefficient of determination, and hypothesis testing using t-test and F-test processed with IBM SPSS version 30. The results of the multiple linear regression analysis produced the equation Y = 1.812 + 0.294(X1) + 0.283(X2) + 0.342(X3). This equation indicates that Sales Person Behavior (X1), Customer Relationship Management (CRM) (X2), and Sales Promotion (X3) have a positive effect on Sales Performance (Y). The t-test results show that Sales Person Behavior has a t-value of 2.815 with a significance value of 0.008 < 0.05, indicating a significant partial effect on Sales Performance. Customer Relationship Management (CRM) has a t-value of 2.760 with a significance value of 0.009 < 0.05, indicating a significant partial effect on Sales Performance. Sales Promotion has a t-value of 2.861 with a significance value of 0.007 < 0.05, indicating a significant partial effect on Sales Performance. Furthermore, the F-test results show that the F-value is 95.992 with a significance value of < 0.001 < 0.05, indicating that Sales Person Behavior, Customer Relationship Management (CRM), and Sales Promotion simultaneously have a significant effect on Sales Performance at Swiss-Belhotel Borneo Samarinda. The coefficient of determination (R²) value of 0.889 indicates that Sales Performance is influenced by Sales Person Behavior, Customer Relationship Management (CRM), and Sales Promotion by 88.9%, while the remaining 11.1% is influenced by other variables outside this study

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