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Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)

JTE
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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.

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Articles 12 Documents

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Search results for , issue "Vol 13, No 2 (2018)" : 12 Documents clear

DAMPAK MODAL SOSIAL TERHADAP KEPUTUSAN PENDANAAN DALAM MENGELOLA TEKANAN KEUANGAN (Studi Pada UMK Batik di Kota Semarang) Surya Kusuma; Siti Puryandani
Tirtayasa Ekonomika Vol 13, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The purpose aim how financial performance in a business situation have financial distress and how entrepreneurs react to environmental changes and take advantage of the social capital for sustainability.This study will investigate the social capital, the financial decision and financial distress. The research objects are SME Batik Semarang thats tenant by goverment bank in Semarang. The SME Batik have operational during 2017 and total questionare are collecting 36 SME Batik.The result argue that social capital have impact to the financing decision and financing decision eventually influences financial distress.Keyword : capital social, financing decision, and financial distress.

UKURAN PERUSAHAAN, PROFITABILITAS DAN NILAI PERUSAHAAN: STUDI EMPIRIK: PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 SAMPAI DENGAN 2015) Arkasmiralda Habsari; Akhmadi Akhmadi
Tirtayasa Ekonomika Vol 13, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Purpose – This study is to provide information or description of the effect of firm size on the value of the company-mediated profitability in mining sub-sector companies listing on the Indonesia Stock Exchange period 2011-2015Design/methodology/approach – The sample selection in this study using nonprobability sampling, and obtained as many as 24 companies from the total population of 40 companies. Data analysis methods used are descriptive statistics, classical assumption test, and Path Analysis, and Sobel Test.Findings – The size of the company has a positive and significant impact on stock prices, firm size has no effect on profitability, profitability has a positive and significant impact on corporate value. While profitability is not able to mediate the relation of firm size to firm valueResearch limitation/implications – This research is only the mining sub-sector, while the problem on the value of the company occurs also in other sub-sectors. Then, the proxy used is only one for each of the observed variables. The period of 5 years is from 2011 to 2015, so the data taken there is less likely to reflect the condition of the company in the long run.Originality/value – Located on a research model that includes profitability as an intervening variable in the research modelKeywordsCorporate Value, Firm Size, Profitability

KONTRIBUSI STRATEGI BISNIS DAN LINGKUNGAN EKSTERNAL DALAM MENINGKATKAN SISTEM PENGENDALIAN MANAJEMEN (STUDI EMPIRIS PADA PERUSAHAAN JASA PERHOTELAN DI PROPINSI BANTEN) Dadan Ramdhani
Tirtayasa Ekonomika Vol 13, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This research aims to examine the effect of business strategy and external environmental onmanagement control system. This study is a replication and development of research conducted by Sofiah Auzair(2011). Object of this study inHotelBanten province.The research is an empirical study with purposive sampling techniques in data collection. Data obtained by questionnaire which was distributed to the Hotel managerinBanten province, with a questionnaire return rate reaches 61.11% ie 55respondents. Data analysis was performed with aSPSS (Statistical Package For Social Science) versi 16.00.Test results show that the hypothesis of the threehypotheses proposed twohypotheses are accepted. Accepted hypothesis is the hypothesis 1 (significant positive influence Cost Leadershipon bureaucraticManagement Control system.), Hypothesis 2 (a significant positive Strategy differentiationonbureaucraticManagement Control system.)is not accepted because hypothesesis not negative significant, Hypothesis 3 (a significant positivePerception Environmental Uncertainty.)Keywords:Cost Leadership,Strategy Differentiation,Perception Environmental Uncertainty, Management Control system.

ORIENTASI KEWIRAUSAHAAN, ORIENTASI PASAR, DAN STRATEGI BISNIS TERHADAP KINERJA BISNIS (Studi kasus pada UMKM di Semarang) Rahmi Yuliana; Yanti Pujiastuti
Tirtayasa Ekonomika Vol 13, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The purpose of this research is to examine the effect of entrepreneurship orientation, market orientation and business strategy on business performance. The study was conducted on MSMEs registered in the Office of Cooperatives of Semarang City consisting of bags, batik and handicraft business. Sampling using purposive sampling and got 51 samples. The data collected through the questionnaire were analyzed by regression technique.The test results found that entrepreneurial orientation,market orientation and business strategy partially have a positive and significant impact on business performance. Simultaneous testing shows that entrepreneurial orientation,market orientation and business strategy together have a significant effect on business performance.Increased entrepreneurial orientation, market orientation and business strategies can be done to improve business performance because it has proven to have a significant positive effect on business performance.keyword: entrepreneurship orientation, market orientation, business strategy and business performance

PENGARUH KENAIKAN PENGHASILAN TIDAK KENA PAJAK (PTKP) DAN JUMLAH WAJIB PAJAK EFEKTIF TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPH) PASAL 21 PADA KANTOR PELAYANAN PAJAK PRATAMA SERANG Nurul Susanti; Andi Andi
Tirtayasa Ekonomika Vol 13, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This research aims to determine the effect that occurs with the rise of non taxable income rate, and the number of effective taxpayers to the income tax revenue Article 21. This study was conducted in KPP Pratama Serang, the population used is the acceptance of Income Tax (PPh) Article 21 in KPP Pratama Serang and the sample use saturated sample or all population that is income tax (PPh) Article 21 in KPP Pratama Serang every month for period 2014-2016. The analytical method used is Statistical Product and Service Solutions (SPSS) version 2.0. The results of this study reveal that the non-taxable income (PTKP) has a significant effect on the income tax revenue article 21 and has a negative beta value, indicating that the higher rate of non-taxable income, the income tax of Article 21 will decrease. Likewise with the number of effective taxpayers who significantly influence the income tax revenue article 21 and have a positive beta value, indicating that the more effective taxpayers the income tax revenue article 21 will increase. Keywords : Non-taxable income (PTKP), taxpayers effective, income tax receipts (PPh) article 21

MENILIK AKUNTABILITAS AKUNTANSI DARI BUDAYA ISLAM Daiyinta C.P Handoko; Syamsul Huda
Tirtayasa Ekonomika Vol 13, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The relationship between Islam and accounting is that Islamic law, sharia, claims to govern all aspects of life, ethics, and social affairs. Every action taken must be in accordance with Islamic law and principles. Ethical principles define what is right, fair, corporate responsibility, and community priorities. Based on the ethical principles in Islam, accounting requires fairness and honesty in corporate responsibility, which refers to accountability, especially in non-profit companies or organizations.This research used a qualitative approach based on literature study to obtain a broad overview of accountability in Islamic culture. The result of this research is that accountability in Islam is an obligation that must be carried out as a form of accountability to interested parties or the wider community. This is in accordance with one of the main objectives of Islamic accounting, namely to provide information that frees those involved in the company from their accountability to the community.Keywords : Acountability Accounting, Islamic Culture

FAKTOR PENYEBAB BERALIHNYA KONSUMEN OJEK PANGKALAN MENJADI OJEK ONLINE Arum Wahyuni Purbohastuti
Tirtayasa Ekonomika Vol 13, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aims to determine the factors that influence consumer decisions in using transportation on line. Where the object of the research is the D3 Marketing Students of Sultan Ageng Tirtayasa University in 2015, 2016 and 2017.The method used in this study is a qualitative method that is descriptive research and tends to use analysis. The sample taken was 15 people.Based on the research that has been done, the choice of online transportation selection is influenced by factors including price, practical and efficient, service quality and security. Keywords: Trademark, Brand Transfer, Online Transportation, and Conventional Transportation, price, practical and efficient, service quality and security.

PENGARUH DISIPLIN PREVENTIF DAN MOTIVASI EKTRINSIK TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PT. NATURA INDOLAND Ayu Puspitasari; Wawan Prahiawan
Tirtayasa Ekonomika Vol 13, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study was conducted to investigate the effect of preventive discipline and extrinsic motivation on employee performance through job satisfaction as an intervening variable.This study uses a quantitative research in accordance with questionnaires and surveys. Engineering samples of data collection using sample saturated with 61 respondents. The analytical method used in this research is multiple linear regression. SPSS version 20 is a program used in the process and research.The results show that the preventive discipline no positive effect on job satisfaction. T indicated by the results of arithmetic <T table (-0905 <1.671), so that H1 is rejected. Partially, extrinsic motivation positive effect on job satisfaction. T indicated by the results of arithmetic> T table (5,008> 1,671), so that H1 is accepted. Partially preventive discipline and significant positive effect on employee performance. This is shown by the results of T arithmetic> T table (4,746> 1,671), so that H1 is accepted. Partially, extrinsic motivation is not a positive and significant influence on employee performance. T indicated by the results of arithmetic <T table (-0138 <1.672), so that H1 is rejected. Partially, job satisfaction does not affect positively on employee performance. This is shown by the results of T arithmetic < T table (-0042 <1.672), so that H1 is rejected.Keywords: Preventive Discipline, Extrinsic Motivation, Job Satisfaction, Employee Performance

PENGARUH PERTUMBUHAN PERUSAHAAN TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2013 - 2016) Neni Pitriyani; Wawan Ichwanudin; Enis Khaerunisa
Tirtayasa Ekonomika Vol 13, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The aimed of this study is to investigate whether the company’s growth affect the capital structure, using profitability is able to intervening variable. In this study, the capital structure is measured by debt to equity, company growth measured by sales growth, and profitability measured by return on assets.In addition, the population obtain from food and beverage company which are listed on the Indonesian Stock Exchange (IDX) from 2013-2016 and the limitations gathered 13 firms-years observation as population. The analytical method are using outlier test, classic assumption test, partial test (t test) and path analysis.From hypotesis results by using t test and path analysis show that : 1) company’s growth has a positive significant effect on profitability. 2) company’s growth has no effect on capital stucture 3) profitability has a negatif and significant effect on capital stucture 4) profitability can not be intervening the relationship of company’s growth and capital stucture.Keywords: Company Growth, Profitability, Capital Structur

STUDI NEGARA ASEAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY MEDIASI PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK Indra Sulistiana; Istianingsih Istianingsih
Tirtayasa Ekonomika Vol 13, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This research aim to analyze influence of Good Corporate Governance toTax AvoidancewithCorporate Social Responsibility Disclosure as a intervening variable(Case Study on The Association of Southeast Asian Nations(ASEAN) Countries. Technique sampling is purposive sampling. The research is conducted on the TOP 50 of Manufacturingcompaniesin The Association of Southeast Asian Nations(ASEAN) Countries (2014-2015) range of time. The estimation model being used is multiple regression analysis.The purpose of this study was to determine are Good Corporate Governancehave an influence on Tax Avoidanceand is Corporate Social Responsibility Disclosureable to mediate the relationship Good Corporate Governanceto Tax Avoidance. The study involved trivariables, which is, one dependent variable, oneindependent variables and one variable of moderation. The dependent variable in this study was Tax Avoidance. The independent variables in this study are Good Corporate Governance, and Corporate Social Responsibility Disclosureas a interveningvariable.Keywords : Good Corporate Governance, Tax Avoidance, Corporate Social Responsibility Disclosure.

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Contact Name
Gerry Ganika

Contact Email
gega@untirta.ac.id

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Journal Mail Official
jurnal.tirtayasaekonomika@untirta.ac.id

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Location
Kab. serang,

Banten

INDONESIA