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Contact Name
Ellen Rusliati
Contact Email
ellen_rusliati@unpas.ac.id
Phone
+6281394411226
Journal Mail Official
trikonomika@unpas.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis, Universitas Pasundan Jl. Tamansari No.6-8, Bandung 40116 Indonesia
Location
Kota bandung,
Jawa barat
INDONESIA
Trikonomika: Jurnal Ekonomi
Published by Universitas Pasundan
ISSN : 1411514X     EISSN : 23557737     DOI : -
Core Subject : Economy,
FOCUS AND SCOPE Trikonomika invites academics and researchers who do original research in the fields of economics, management and accounting, including but not limited to: Development Economics Monetary Economics, Finance and Banking International Economics Public Economics Economic development Regional Economy Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Articles 302 Documents
THE IMPACT FACTORS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Maidani Maidani; Murti Wijayanti; Rakhmat Purnomo
TRIKONOMIKA Vol 19 No 2 (2020): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.699 KB) | DOI: 10.23969/trikonomika.v19i2.1619

Abstract

This research study purpose is to analyze the impact of profitability, independent members of commissioner board, leverage and public shareholders on Corporate Social Responsibility (CSR) Disclosure by using 27 companies listed on Indonesia stock exchange and publishing Sustainability Report for the year during 2015 – 2017 as a sample. Using multiple linear regression as data analysis method, the results show that the proportion of independent board of commissioner of their existence can be a counterweight to various parties so as to encourage companies to disclose CSR, while the higher leverage level, the more likely the company will violate the credit agreement so that the company will seek to report higher earnings now. Therefore, in order for reported earnings to be high, the manager reduces costs, including the costs of disclosure of social responsibility. While profitability, and public share ownership have no effect on CSR Disclosure.
CARBON EMISSION (CO2) AND POVERTY ON HUMAN DEVELOPMENT INDEX EVIDENCE IN EAST JAVA Pipin Nur Ekasari; Suryanto Suryanto
TRIKONOMIKA Vol 19 No 2 (2020): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.784 KB) | DOI: 10.23969/trikonomika.v19i2.1615

Abstract

Carbon emission is exhaust gas that exist around us. According to data estimation of the Intergovernmental Panel on Climate Change (IPCC), carbon emission in Indonesia was 201 million tons and sharply increase in 2024 that will reach 383 million tons. This paper explains about the effect of CO2 emission levels and poverty on the human development index. The data that used is a time series of secondary data within the year of 2012 to 2016 and a cross-sector with 38 regencies in East Java. This research use panel data regressions analysis method. The result concluded that the emissions level in East Java affect positively and significantly towards the human development index. Those, caused by the emission of CO2 levels in East Java still in a good category, means that the environment is still capable of tolerating the emission level. The poverty level effect negatively and significantly into the human development index.
THE PRICE CHANGES OF BASIC NEEDS ON THE POVERTY LEVEL Indra Maipita; Fahrurrozy Fahrurrozy; Setyo Tri Wahyudi; Fitrawaty Fitrawaty
TRIKONOMIKA Vol 19 No 2 (2020): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (690.09 KB) | DOI: 10.23969/trikonomika.v19i2.3231

Abstract

Poverty is often identified in developing countries. One measure of poverty is the ability to fulfill basic needs, particularly food needs. On the other hand, food needs are very sensitive to changes in inflation. The more fluctuating inflation will change the prices of necessities, which then exacerbate poverty conditions. Using time-series data for the period 2005-2016 and using the Ordinary Least Square method, this study examines the impact of changes in the prices of necessities on poverty levels in North Sumatra. The results showed that the increase in rice prices, sugar, cooking oil, beef, and salt had an impact on the poverty level in North Sumatra, while the increase in the price of eggs and kerosene was the opposite. The increase in rice prices significantly impacted all of the commodities studied than for other commodities, followed by salt, sugar, beef, and cooking oil. Changes in the ability to consume basic needs indicate a decrease in people's purchasing power. Further, this indicates that the change in consumption of these various commodities also means that the poverty rate tends to increase.
GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, TAX AVOIDANCE TOWARDS FIRM VALUE Indriastuti, Maya; Chariri, Anis; Fuad, Fuad
TRIKONOMIKA Vol 22 No 1 (2023): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.341 KB) | DOI: 10.23969/trikonomika.v22i1.3912

Abstract

This research investigates the role of tax avoidance in mediating the effect of GCG and CSRD on firm value. In this study, the samples were 31 manufacturing companies in the 2016-2019 period with 124 annual report that were processed using SEM-PLS. The results showed that institutional ownership and CSRD did not affect tax avoidance. Meanwhile, the independent board of commissioners affected tax avoidance. Institutional ownership had a negative effect on firm value. Further, independent board of commissioners, CSRD, and tax avoidance positively affected firm value. In this study, tax avoidance could mediate an independent board of commissioners on firm value but failed to mediate the effect of institutional ownership and CSRD with firm value.
INDONESIAN BANKING PERFORMANCE OF PRE AND POST OF MERGERS AND ACQUISITIONS Mustaruddin Saleh
TRIKONOMIKA Vol 21 No 1 (2022): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.059 KB) | DOI: 10.23969/trikonomika.v21i1.3934

Abstract

The objective of this study to analyse the performance of banks before and after conducting Mergers and Acquisitions (M&A) using a risk approach and how it affects the value of banking companies. Banking performance was analysed from three years before and three years after conducting mergers and acquisitions. To analyse the impact of banking mergers and acquisitions on company value, paired sample t-test and the fixed effect model (FEM) and Random Effect Model (REM) are utilised to test the research hypothesis. The results show that the banking performance after conducting M&A is decreased. This is demonstrated by the improvement in banking value and performance by using variables PBV, Tobin’s q, LDR and COMIN, which increase relatively after mergers and acquisitions, but the ability to generate profits, as measured by ROA is decreased.This is an implication of the combination of large assets that have not been used optimally to generate profits.
WASTE MANAGEMENT SERVICE IN INDONESIA BASED ON STOCHASTIC FRONTIER ANALYSIS Nurul Laily Luthfiani; Hastarini Dwi Atmanti
TRIKONOMIKA Vol 20 No 2 (2021): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.373 KB) | DOI: 10.23969/trikonomika.v20i2.3952

Abstract

Waste management in the big cities of Indonesia is still become a complicated problem. This article aims to analyze the influence of socio-economic factors which consist of GRDP per capita, population density, gender ratio, the proportion of population productive age and education on the efficiency of waste management service (WMS) in provincial capitals in Indonesia. The method used was Stochastic Frontier Analysis (SFA). The resulted WMS efficiency from this study were 0.39. Based on that value, it means the efficiency of WMS are still low and the efficiency can be improved about 61%. It also can be concluded that all variables were significantly influenced the WMS efficiency, except gender ratio. Expected that the result of this study can be used by both central and local government to improve the WMS in Indonesia.
MONETARY POLICY SHOCK ON INFLATION, OUTPUT, AND EXCHANGE RATE Arintoko Arintoko
TRIKONOMIKA Vol 21 No 1 (2022): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.905 KB) | DOI: 10.23969/trikonomika.v21i1.3990

Abstract

This study aims to estimate the impact of monetary policy shocks on inflation, output, and exchange rates during the inflation-targeting period. The data analyzed are quarterly data covering the period 2005Q3 - 2020Q1. The analysis tool used is the Vector Error Correction model with the cointegration relationships between variables. The results show that there are variations in the impact of the monetary policy shock on the response of the variables in the model. Monetary policy shocks can explain the forecast error variance of policy interest rates, inflation, exchange rates, and output, respectively, with the largest to the smallest contribution. The characteristics of shocks are unexpected and unpredictable, resulting in variability and volatility of the variable responses. Therefore, reducing the impact of the monetary policy shock can improve the effectiveness of the monetary policy. Improving the effectiveness of monetary policy can be done with the support of the central bank's credibility.
DETERMINANTS OF FINANCIAL DEVELOPMENT: IMPACT OF HUMAN CAPITAL IN EMERGING MARKETS COUNTRIES Syafira Illaina Maghfiroh; Rudi Purwono
TRIKONOMIKA Vol 20 No 2 (2021): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.051 KB) | DOI: 10.23969/trikonomika.v20i2.4047

Abstract

This study aims to examine determinants of financial development and see role of quality of human capital in financial development in 19 Emerging Market countries during 2008-2017. Financial development in this study is proxied using the financial development index to accommodate multi-dimensional of financial development. Estimation is using the dynamic panel method Generalize Method of Moment (GMM). The results show that the quality of human capital has contributed to increasing financial development in emerging market countries in 2008-2017. Meanwhile, trade openness and government expenditure do not have a statistically significant effect and domestic savings have a significant positive effect on financial development.
IMPACTS OF FOREIGN DIRECT INVESTMENT ON POVERTY ERADICATION IN ASEAN-5 COUNTRIES Shania Puteri Azaria; Estro Dariatno Sihaloho
TRIKONOMIKA Vol 20 No 2 (2021): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.553 KB) | DOI: 10.23969/trikonomika.v20i2.4085

Abstract

This research aims to investigate the relationship between foreign direct investment (FDI) and poverty using panel data of five ASEAN upper and lower middle-income countries for 28 years. The time series data period selected in this study is from 1990 until 2018. The five countries selected to be investigated in this research are presumed as the Tiger Cub Economies, namely Indonesia, Malaysia, Thailand, Vietnam, and the Philippines. This study conducted the Feasible Generalized least Square (FGLS) methods to analyze the statistical panel data. The result from this analysis indicates that foreign direct investment has a negative and significant impact on poverty in five ASEAN countries. Other important results from this study showed that the Gross Domestic Product (GDP), credit provided by the financial sector as the proxy of financial development, and education variables contribute significantly to lower poverty incidence. Policies that focus on attracting foreign direct investment, improving financial development, and support a higher level of education have the potential to reduce poverty in the selected five ASEAN countries.
CONSUMER ENVIRONMENT RESPONSIBILITY AND CONCERN ON GREEN CONSUMPTION: UNAVAILABILITY OF ECO-PRODUCT MODERATION Dandy Marcelino; Teguh Widodo
TRIKONOMIKA Vol 20 No 2 (2021): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.872 KB) | DOI: 10.23969/trikonomika.v20i2.4281

Abstract

Since the emergence of negative issues about the environment, caused human awareness level began to emerge. The green lifestyle is now starting widely applied by the people. The purpose of this study is to build a research framework, which helps companies to generate green consumption intention through the predictors of environmental responsibility mediated by environmental concern and moderated by green product unavailability. This research is classified as quantitative that used associative design with case study approach on Nutrifood company. The research model used is Structural Equation Modeling with questionnaire survey method to compile data from 269 people who know and have looked for Nutrifood products in Indonesia. The findings of this study reveals that environment concern is an important precursor and intermediary that helps encourage green consumption intention through consumer environment responsibility. The green products unavailability has moderating role between environment responsibility and green consumption intentions.

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