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INDONESIA
Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)
Published by Universitas Sultan Ageng Tirtayasa
ISSN : 02165236     EISSN : 2540931x     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Tirtayasa Ekonomika Journal |ISSN: 2540-931X (Online)| is published by Faculty of Economics and Business, University Sultan Ageng Tirtayasa. Tirtayasa Ekonomika Journal provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to economics and business research. This journal encompasses original research articles, review articles, and short communications, including: (1) Accounting; (2) Business; (3) Economics (general), and (4) Islamic economics.
Arjuna Subject : -
Articles 12 Documents
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Search results for , issue "Vol 13, No 1 (2018)" : 12 Documents clear
FAKTOR-FAKTOR PERTIMBANGAN PEMILIHAN PRODUK MIE INSTAN Arum Wahyuni Purbohastuti
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.67 KB) | DOI: 10.35448/jte.v13i1.4196

Abstract

The purpose of this research is to know what factors influence buying decision on instant noodle product such as taste, price, brand, easiness to get, portion, availability of flavor variant. Where the samples taken in this study are student KKM Untirta 2016 in the village Padarincang Serang-Banten. This study is a qualitative research by distributing questionnaires of 74 in KKM student in Padarincang. The results obtained are that the factors that most influence the decision in the purchase of instant noodle products is the taste.Keywords : Product, Price, Brand,and buying decision
SEBUAH FENOMENOLOGI: IMPLIKASI TAX AMNESTY PADA CV. XXX Ahmad Rudi Yulianto
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.71 KB) | DOI: 10.35448/jte.v13i1.4241

Abstract

Pemerintah mengeluarkan kebijakan Tax amnesty untuk percepatan pertumbuhan ekonomi dan reformasi perpajakan. Tujuan penelitian ini adalah melihat implikasi penerapan kebijakan tax amnesty. Implikasi teoritis penelitian ini diharapkan bisa memberikan  sumbangan pemahaman baru. Penelitian ini menggunakan paradigma interpretatif dengan pendekatan fenomenologi. Hasil penelitian ini menemukan bahwa pelaksanaan tax amnesty di CV. XXX  secara normatif dapat dikatakan sesuai dengan mekanisme yang diatur dalam UU No 11  Tahun 2016, PMK-118-PMK03-2016 dan PER-03/PJ/2017 serta PSAK 70 tentang aset dan liabilitas pengampunan pajak. Sedangkan dalam penyusunan laporan keuangan, CV. XXX menggunakan PSAK 70 sebagai acuan. Disisi lain lain, penerapan tax amnesty juga berimplikasi pada peningkatan kepatuhan pajak. Keyword: Tax Amnesty, Fenomenologi, Kepatuhan Pajak
PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA Ryu Ulina; Roza Mulyadi; Mazda Eko Sri Tjahjono
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.073 KB) | DOI: 10.35448/jte.v13i1.4229

Abstract

This study aims to analyze the effect of the Audit Quality and Audit Commite Characteristics on Earnings Management. Variables in this study consisted of an audit quality as measured by the size of public accounting firm, industry specialist auditors and audit tenure. While audit committee are measured by audit committee size, financial expertise and the number of audit commite meetings. The modified Jones Models is used to measure discrectionary accruals (the proxy for earnings management).The sample used in this study were taken by purposive sampling method. The sample used in this research was the secondary data from annual report of manufacturing company which listed on Indonesia Stock Exchange in 2013-2016. After reduction with criteria set at 39 companies in the sample. Techniques of analysis in this study using linear regression analysis with SPSS version 20. The result of this research showed that the variable Public Accounting Firm had positive and significant influence on earnings management. Meanwhile, the variable industry specialist auditors, audit tenure, size of audit committee,  financial expertise and the number of audit commite meetings had not significant influence to the earnings management.
PENGARUH PERTUMBUHAN ASET TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris Perusahaan Sektor Pertambangan yang terdaftar Di Bursa Efek Indonesia Periode 2007 - 2016) Wiwin Triyani; Bambang Mahmudi; Abdul Rosyid
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.583 KB) | DOI: 10.35448/jte.v13i1.4213

Abstract

This study aims to determine the effect of asset growth on company value with probability as intervening variable. The population in this study is mining sector companies listed in IDX period 2007-2016. The sample of research is 11 companies samples by using purposive sampling method. Analytical methods used were outlier test, classical assumption test, partial test (t test), and path analysis.The result of hypothesis test and path analysis shows that: 1) asset growth has an effect on probabiltity, 2) asset growth and probability have no effect to company value, 3) probability able to mediate relationship of asset growth to company value.Keywords: Asset Growth, Probability, Company Value.
PERAN SERIKAT PEKERJA DALAM MENDORONG PRODUKTIVITAS DAN PENINGKATAN KESEJAHTERAAN PARA PEKERJA PADA PT NIPPON SHOKUBAI INDONESIA-CILEGON Sri Ndaru Arthawati
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.995 KB) | DOI: 10.35448/jte.v13i1.4219

Abstract

Trade unions are organizations that join together to achieve common goals such as wages, hours, and working conditions. The organization can consist of individual workers, professionals, former workers, or unemployed. Over the last 300 years many labor unions have developed into a number of forms and have been influenced by economic and political development. The objectives and activities of trade unions vary. The research method is explanatory, the sample size is 100 respondents, the sampling technique used the model of Partial Least Square (PLS) with t-test by using smart PLS software version 2.0 M3.Trade unions are organizations formed from workers both in companies that are free, open, independent, democratic, and responsible for fighting, defending and protecting the rights and interests of workers and improving the welfare of workers and their families. The results showed that the role of trade unions in promoting productivity and improving the welfare of workers at PT NIPPON SHOKUBAI INDONESIA had a significant variables effect on employee performance. 
PENGARUH KOMPENSASI FINANSIAL DAN PENGEMBANGAN KARIR TERHADAP TURNOVER INTENTION DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (STUDI PADA KARYAWAN HUMAN RESOURCE Parmanasari, Embun; Suryani, Emma
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (27.138 KB) | DOI: 10.35448/jte.v13i1.4201

Abstract

This study aims to determine the effect of financial compensation and career development on turnover intention with job satisfaction as intervening variable. In this research the method used is descriptive and causal method. Data collection techniques used questionnaires with interval scale measurements. Using a saturated sample and obtained 30 respondents using quantitative data analysis methods. From result of calculation of SPSS v.20, result of research with significance level of 0,05% got conclusion: (1) financial compensation have positive and significant effect to job satisfaction obtained t count > t table (5,303 > 1,701) with sig value < 0.05 (0.00 < 0.05) (2) career development has a positive and significant influence on job satisfaction obtained t count > t table (2.118 > 1.701) with sig < 0.05 (0.044 < 0.05) (3) financial compensation has a non-significant positive effect on intention turnover obtained t count < t table (1.669 < 1.701) with sig value > 0.05 (0.107 > 0.05) (4) career development has a negative and significant influence on intention turnover obtained        –t count  > -t table (-2.094 > -1701) with value sig < 0.05 (0.046 < 0.05) (5) job satisfaction has a negative and significant influence on intention turnover obtained  -t count > -t table (-2.439 > -1.701) (6) job satisfaction does not mediate compensation relationship (7) job satisfaction does not mediate the career development relationship to turnover intention and the effect is not significantly obtained -t count < -t table (-1.189 < -1.701)
BUDGETARY SLACK ATAS INTERAKSI TEKANAN KETAATAN, REINFORCEMENT CONTINGENCY DAN MORAL EQUITY SUBORDINATE Fara Fitriyani
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.194 KB) | DOI: 10.35448/jte.v13i1.4246

Abstract

This study aims to determine the effect of obedience pressureon budgetary slack and the interaction between obedience pressure, moral equity,and reinforcement contingency on budgetary slack.The population of this study is subordinate in universities in Banten Province. The sampling method using purposive sampling with the number of samples that meet the criteria of 91 respondents. The questionnaire was tested by reliability test and validity test, then the classical assumption was tested including normality test, multicollinearity test, and heteroscedasticity test. Then hypothesis testing is done by single regression analysis and multiple regression analysisThe results show that all variables are reliable and valid and meet the classical assumption test. The results of hypothesis analysis show that obedience pressureaffects budgetary slack, there is an interaction between obedience pressureand reinforcement contingency to budgetary slack, and no interaction between obedience pressureand moral equity to budgetary slack Key Words: obedience pressure, reinforcement contingency, moral equity, budgetary slack
ANALISIS DAMPAK LAJU PERTUMBUHAN PENDUDUK TERHADAP ASPEK KEPENDUDUKAN BERWAWASAN GENDER PADA URBAN AREA DI KOTA SERANG Ranthy Pancasasti; Enis Khaerunisa
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.233 KB) | DOI: 10.35448/jte.v13i1.4231

Abstract

Pada jangka pendek tujuan dari penelitian ini untuk: (1) menganalisis trend laju pertumbuhan penduduk di Kota Serang, (2) menganalisis dampak laju pertumbuhan penduduk terhadap aspek kependudukan berwawasan gender pada urban areadi Kota Serang, (3) menganalisisbesarnya peningkatan pencemaran lingkungan serta deforestrasi lingkungan, seperti banjir di Kota Serang, (4) mengidentifikasi langkah strategis yang perlu dilakukan untuk mencegah dan mengendalikan laju pertumbuhan penduduk terhadap aspek kependudukan berwawasan gender pada urban areadi Kota Serang.Data yang diperoleh dalam penelitian ini dianalisis dengan menggunakan 4 metode, yaitu analisis tabulasi, deskriptif, Focus Group Discussiondan Root Case Analysis.Upaya dalam pengelolaan penduduk tersebut, antara lain pengendalian jumlah penduduk, perbaikan mutu dan kualitas penduduk, serta pemanfaatan sumber daya manusia dan sumber daya alam yang tepat akan menjadikan jumlah penduduk yang besar di Kota Serang menjadi modal pembangunan yang kuat, (3) berdasarkan tingkat daya tampung ideal suatu wilayah, yaitu Kota Serang untuk dapat menampung curah hujan maksimum, maka saat ini Kota Serang mendapat kelebihan beban daya tampung curah hujan yang lebih besar dari daya tampung idealnya. Terdapat beberapa langkah strategis yang perlu dilakukan untuk mencegah dan mengendalikan laju pertumbuhan penduduk terhadap aspek kependudukan berwawasan gender pada urban areadi Kota Serang, antara lain: Hidup rukun, Meningkatkan pendidikan dan keterampilan, Melestarikan lingkungan, Menjaga fasilitas umum, dan Tertib.
DETERMINASI KEPUASAN HEDGING DENGAN INSTRUMEN DERIVATIF KEUANGAN Hilda Utami; Sriyanto Sriyanto; Intan Purbasari
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.434 KB) | DOI: 10.35448/jte.v13i1.4182

Abstract

This study conducted to see the effect of the company’s firm size, leverage, growth opportunity and profitability on the decision of hedging with derivative instruments on manufacturing companies listed on the Indonesian Stock Exchange  period 2011-2016. Sample in this study uses 34 companies by using purposive sampling method. This study uses a quantitative approach and data used secondary data. The analytical method used is logistic regression. The results shower that the variable firm size and growth opportunity have a significant positive effect on hedging decision making. The variable leverage and profitability did not influence hedging decision in Indonesian manufacturing companies. This study show that the higher value of firm size will increase the probabilitiy of using hedging activity in manufacturing companies in Indonesia.
PENGARUH AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN VARIABEL KONTROL RETURN ON ASSET DAN LEVERAGE Handayani Handayani; Ayu Noorida Soerono; Dadan Ramdhani
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.412 KB) | DOI: 10.35448/jte.v13i1.4236

Abstract

Penelitian inibertujuanuntukmengujipengaruhagreresivitaspajakterhadap CorporateSocialResponsibility(CSR).Variabelindependenyangdigunakandalampenelitian iniadalahagresivitaspajak yangdiukurmenggunakanproksieffective tax rates.Variabel dependendalampenelitianiniadalahCSR.MenggunakanvariabelkontrolROAdanleverage. Sampelterpilih menggunakanpurpose samplingdiperoleh 20 perusahaanmanufaktursektor industridasardankimiaperiode2013-2015.Metodepengumpulandatamenggunakankonten analisispengungkapansosialdalamlaporantahunanperusahaan.Teknik analisis menggunakanregresiberganda.Hasilpenelitianmenunjukan agresivitaspajak berpengaruh signifikanpositifterhadapCSR.Perusahaanyangmemilikitingkatagrsivitaspajakyangtinggi makacenderung akanmelakukan pengungkapanCSR lebih besar. KataKunci: TanggungJawab Sosial, Agresivitas Pajak,Return on asset, Leverage

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