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Economit Journal

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Published by Britain International for Academic Research Publisher

ISSN : - EISSN : 27755827 DOI : https://doi.org/10.33258

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Economit Journal: Scientific Journal of Accountancy, Management and Finance is an international journal using a peer-reviewed process published in February, May, August and November by Britain International for Academic Research Publisher (BIAR-Publisher). Economit welcomes research papers in economy, accountancy, management and other researches relating to the economy. It is published in both online and printed version.

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Articles 113 Documents

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Financial Ratio Analysis to Predict Financial Distress at PT. Perkebunan Nusantara IV (Persero) Medan Febri Bahri; Rahima Br. Purba; Oktarini Khamilah
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 2 No 2 (2022): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v2i2.661

This study is entitled "Financial Ratio Analysis to Predict Financial Distress Conditions at PT. Perkebunan Nusantara IV (Persero) Medan”. This study aims to analyze the ratio of leverage (Debt to equity ratio), liquidity (Current ratio) and profitability (Return on Assets) to predict financial distress at PT. Perkebunan Nusantara IV (Persero) Medan during the 2017-2019 period. This research was conducted using descriptive method with the employment of secondary data. This study also aims to determine the level of financial performance of SOEs (BUMN) based on the Decree of the Minister of State-Owned Enterprises No: KEP-100/MBU/2002 concerning the assessment of the financial health of SOEs. This study usedseveral ratio indicators, namely, Return on equity, Return on investment, Cash ratio,Collection period, Inventory turnover, Total assets turnover, and Total equity to total assets. Based on the results, PT. Perkebunan Nusantara IV (Persero) Medanobtained the health level of BB (Less Healthy). The results also showed that the leverage, liquidity and profitability ratio variables could predict financial distress at PT. Perkebunan Nusantara IV (Persero) Medan.

Analyzed of Fixed Asset Management Based on Effectiveness and Efficiency at Office of Subdistrict Head Binjai Catherine Evalina Tarigan; Junawan; Rahima Purba
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 2 No 2 (2022): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v2i2.662

This paper aims described analyzing the effectiveness and efficiency of fixed asset management at the Binjai District Office, Langkat Regency. This research is qualitative research with a descriptive approach. Data collection techniques in this study were the observation of the work of employees who handle fixed assets, interviews with employees who handle fixed assets, and documentation of documents related to fixed assets at the Binjai District Office of Langkat Regency. Based on the results of the research that has been carried out, it shows that: the results of the analysis of the effectiveness of fixed asset management at the Binjai District Office of Langkat Regency have not been effective as seen from the incompatibility of timeliness, the accuracy of cost calculations against applicable regulations.

Analysis of Banking Profitability Influenced By Company Financial Factors on the Indonesia Stock Exchange 2016-2018 Gartima Sitanggang; Eko Wahyu Nugrahadi; Muhammad Yusuf; Humisar Sihombing; Azizul Kholis
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 2 No 2 (2022): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v2i2.663

Analysis of banking profitability is very important to study because there are many factors that affect profitability, including exchange rates, and interest rates which have an impact on profitability. For this reason, this study will discuss the interrelationships of all variables that can influence it. Observations were made on banking companies on the Indonesia Stock Exchange in 2016-2018. The sample was selected by determining the criteria so that 27 companies were netted by purposive sampling. After downloading the data sourced from wwwIDXx.co.id. Multiple regression analysis shows the test results at a significance of 5%, namely the Capital Adequacy Ratio (CAR) and Non-Performing Loans can affect Profitability with projections on ROA. Thus it can be concluded that partially or simultaneously all variables have a significant effect on the profitability of the banking company. This result is understandable because these two variables in theory can strengthen the increase in profitability. However, this study has limitations only on testing two variables for that future research is advised to add other non-financial variables that are predicted to strengthen banking profitability.

The Impact of Interpersonal Conflicts on Job Depression and Turnover Intention: The Mediating Role of Employer Attitude Muhammad Ali Khan; Danial Zahid Shafique; Awais Qasim; Saqib Jawad
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 2 No 2 (2022): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v2i2.664

The current study aims to explore the influence of interpersonal conflicts at the workplace on job depression and turnover intention. To meet the respective research aim, the current study collected data through an online survey. The study relied on primary data collection by considering 215 employees working in different banks in Pakistan. The direct effects of the structural equation modeling revealed that changes in interpersonal conflicts are responsible for around 41.9%, 15.4%, and 15.8% variations in job depression, turnover intention, and organizational prestige. The findigs of current study showed that interpersonal conflict positively influences job depression and turnover intention at a 10% significance level while negatively influence the organizational presitge at 5% significance level. The employer attitude towards conflict management significantly reduces the job depression and turnover intention. The mediation results suggested that employer attitude significantly improves the orgnaizational prestige through reducing the interpersonal conflicts in the orgnaization. For achieving higher organizational growth and performance, organization need to promote merit based culture, encourage employee frankly policies, and reduce favoritism.

An Analysis Auditor Switching Determinants of Property and Real Estate Companies Listed on the Indonesia Stock Exchange Melisara Br Pinem; Puja Rizqy Ramadhan; Rahima Br Purba
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 2 No 2 (2022): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v2i2.665

This paper aims to examine and analyze the effect of the size of the Public Accounting Firm (KAP), audit opinion, and leverage, on auditor switching. This research was conducted using associative research using secondary data. The population in this study were all property and real estate companies listed on the Indonesia Stock Exchange in 2016-2020, totaling 54 companies. With purposive sampling, the sample that met the criteria in this study was 42 companies with a total of 210 observations. Processing of data using logistic regression test based on testing dummy variables. The results of this study prove that partially KAP size has a significant effect on auditor switching, while audit opinion and leverage have no significant effect on auditor switching.

An Analysis Liquidity Ratio in Performance Assessing Company Financial at Bank Sumut KCP Syariah 2018-2020 Nia Wariska Harahap; Rahima Purba; Junawan
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 2 No 2 (2022): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v2i2.666

PT Bank Sumut Syariah was established after the issuance of Law No. 10 of 1998 which provided an opportunity for conventional banks to establish a Sharia Business Unit. Based on this and the commitment of the Bank of North Sumatra to the development of sharia services, on November 4, 2004, Bank of North Sumatra opened a Sharia Business unit which is a work unit of the conventional Bank of North Sumatra that functions as an office that carries out business activities based on sharia principles, or a work unit of a branch. from a bank domiciled abroad that functions as the main office of the sharia sub-branch office and or sharia business unit. Bank Sumut Syariah is one of the banks that operate based on sharia principles by BI principle license No. 62 DPIPPrzMdn April 28, 2004.

Analysis of Accounting Information System in Sales Decision Making in PT. Nusantara IV Adolina Tebing Tinggi Riang Gembira Tampubolon; Junawan; Puja Rizqi Ramadhan
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 2 No 2 (2022): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v2i2.687

This study aims to examine and determine the sales information system in decision making sales applied by PT. Nusantara IV Adolina Plantation. The sample in this study was the procedures and criteria for sales accounting information system and decision making sales at PT. Nusantara IV Plantation Adolina North Sumatra. Data was collected by observation and interview methods. The analysis was conducted with qualitative and quantitative methods. Bay comparing theory with actual practice occurred, as well as the testing of the relevant documents. In the sales system, part of marketing and procrument functions accept mail orders from byers, edit orders from customers to add any missing information in the letter of the order, request credit anuthorization, specify the delivery date and of the warchouse where the goods will be shipped and fill mail order delivery as the winning bidder. Based on the analysis conducted, PT. plantation Nusantara IV Adolina transparency and validity of the data presented must meet the standards that exist, so trustworthy and can be used by the marketing as a support and decisions making. Thus PT Plantation Nusantara IV Adolina is able to earn profits as well as expand the market and increase greater sales.

An Exploratory Discussion on Electric Cars and Sustainable Innovation Hiroko Oe; Mohd Noman Abdullah
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 2 No 3 (2022): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Aug
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v2i3.733

This study provides an exploratory discussion to reveal the authors’ perspectives regarding previous academic discussions. In combination with the development of innovative environmentally friendly products, electric vehicles will continue to be an important research topic in the field of innovation. Currently, given the unprecedented challenge of COVID-19, humanity has been charged with the task of developing sustainable business strategies and promoting environmentally friendly business practices. The research surrounding electric vehicles, an important example of innovation, has been enriched by many academic discussions, but it remains important to critically evaluate the development concept of electric vehicles from the perspective of innovation novelty, to examine the factors that support the innovation and to identify issues for future discussions and research. Accordingly, this exploratory study unravels the debate on innovation surrounding electric vehicles and proposes several key issues for future research. Electric vehicles are a new product characterised by two major features ¬– innovation and sustainability – and their development is coupled with a growing interest in environmental issues. Based on the authors’ observations, this study identifies the key factors that support the growth of the industry and presents arguments for reconciling the themes of research and development acceptability and sustainability. It is hoped that the key issues presented in this paper will serve as an effective guide for future research.

The Effect of Work Motivation and Quality of Work Life on Organizational Commitment and Performance of Employees at the Department of Industry and Trade in Bali Province Kadek Yustisi Ari Anggitaning; I Ketut Setia Sapta; Nengah Sudja
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 2 No 3 (2022): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Aug
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v2i3.734

This study aims to determine the effect of Work Motivation and Quality Of Work Life (QWL) on Organizational Commitment and Employee Performance at the Bali Province Industry and Trade Office. This research was conducted at the Department of Industry and Trade of the Province of Bali with the number of samples used as many as 80 people using the saturated sampling method or total sampling. Collecting data using a questionnaire. All data obtained from the distribution of questionnaires are suitable for use, then analyzed using Structural Equation Modeling (SEM) based on variants known as Partial Least Square (PLS) analysis. The results show that (1) Work Motivation has a significant and positive effect on Employee Performance, (2) Quality of Work Life (QWL) has a positive and significant effect on Employee Performance, (3) Work Motivation has a positive and significant effect on Organizational Commitment, (4) Quality of Work Life (QWL) has a positive and significant effect on Organizational Commitment, (5) Organizational Commitment has a positive and significant effect on Employee Performance.

An Exploratory Study of the Functional and Intangible Factors in Decisions to Use Service Areas Attached to Motorways Takuji Takemoto; Tomohiro Honda; Syoma Kiyomitsu; Takuto Takayanagi; Yusuke Tonogaki; Kazuki Yamada; Ryota Yamamoto; Katsunobu Okamoto; Hirioko Oe
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 2 No 3 (2022): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Aug
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v2i3.738

The purpose of this study is to model the decision-making of users of service areas (SAs) attached to expressways in Fukui Prefecture and to propose a useful scale for understanding actual usage. The data used in the analysis are the results of a questionnaire survey conducted jointly by Central Nippon Expressway Company Limited (NEXCO Central Japan) and the University of Fukui on users from October 2021 to March 2022. NEXCO Central Japan is a company that manages and operates motorways and expressways in Central Japan. Resting facilities on motorways are often referred to as SAs, and many are operated by the NEXCO Central Japan corporate group.

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Muhammad Ridwan

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biarpublisherr@gmail.com

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biarpublisherr@gmail.com

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MAIN OFFICE Economit - Journal Indonesia Komplek Jasari Muslim Jl. Perjuangan, Bandar Klippa, Percut Sei Tuan, Kabupaten Deli Serdang, Sumatera Utara 20371, Indonesia

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