Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)
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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TINGKAT KESADARAN MASYARAKAT UNTUK MEMBAYAR PAJAK DAERAH DALAM MENDUKUNG PEMBANGUNAN (Studi di Wilayah Pemerintahan Kota Serang)
Djasuro Surya;
Dede Hamdan;
Fathul Muin
Tirtayasa Ekonomika Vol 14, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa
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DOI: 10.35448/jte.v14i2.6518
Regional tax is an effort for sustainable regional development. Serang City is a region that has considerable regional tax potential. This study aims to analyze the level of awareness of the people of Serang city to pay Regional Taxes in order to support urban development. The results showed that the awareness of the people of Serang in paying regional original taxes (PAD) has increased from 2010 to 2017, however, the level of independence of the city of Serang has not been achieved this is evident from the relatively high level of dependence on the central government and the contribution of PAD in 2017 has not touched 20% (to be exact only 17.98%), while the previous year was all below 2017. To optimize PAD there were several suggestions that were submitted to the Serang city government, namely: detailed socialization to the entire community about the importance of regional taxes; Similar or fair treatment of all entities that do business; Providing free accounting software to facilitate paying for taxpayers; More real realization of development is needed by the city government.
PENGARUH STRUKTUR MODAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2017
Tarmiji Hairi
Tirtayasa Ekonomika Vol 14, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa
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DOI: 10.35448/jte.v14i2.4743
Penelitian ini bertujuan untuk menganalisis: (1) pengaruh struktur modal terhadap nilai perusahaan (2) pengaruh profitabilitas terhadap nilai perusahaan (3) pengaruh ukuran perusahaan terhadap nilai perusahaan. Populasi dalam penelitian adalah perusahaaan yang tergabung dalam indeks LQ11 di Bursa Efek Indonesia (BEI) pada periode 2013-2017. Setelah dilakukan pemilihan sample dengan metode purposive sampling, diperoleh sampel sebayak 11 perusahaan. Metode analisis penelitian ini mengunakan regresi linier berganda. Pada uji asumsi klasik menghasilkan model regresi yang tidak terjadi multikolinieritas, tidak terjadi heterokendastisitas, dan tidak terjadi autokolerasi. Hasil penelitian ini menunjukan bahwa: (1) struktur modal berpengaruh signifikan terhadap nilai perusahaan, (2) profitabilitas berpengaruh signifikan terhadap nilai perusahaan, (3) ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan.
PENJUALAN ADAPTIF SEBAGAI PEMEDIASI KINERJA TENAGA PENJUALAN PERUSAHAAN ASURANSI DI JAWA TENGAH
Dwi Suryanto Hidayat;
Aprillia Elly Kusumastuti
Tirtayasa Ekonomika Vol 14, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa
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DOI: 10.35448/jte.v14i2.6486
MEA is an opportunity and a challenge for the business world, not without its implications for the insurance industry in Indonesia. Another challenge comes from Indonesia's own domestic policy regarding the existence of the Health Social Security Organizing Agency (BPJS) for the enactment of Presidential Regulation No.111 of 2013 which mandates that every company must register its employees with BPJS. This Perpres indirectly shifts the opportunities for cooperation between private insurance companies and their policy holders. So that private insurance must strive to attract and maintain long-term good relations and be able to provide satisfaction to policyholders is to implement a relational marketing strategy that is the key to success in the performance of salespeople.The purpose of this study is to develop concepts and test empirically constants that contribute greatly to the performance of salespeople and strategies that can be used by insurance company management to improve the performance of salespeople. This study examines and analyzes the causal relationships between constructs in the model, namely the construct of customer orientation, competitive intelligence, and on the performance of salespeople with adaptive sales as mediators. The analysis used in this study is Structural Equation Modeling (SEM) using the AMOS version 22.0 for Windows. The number of samples analyzed was 210 respondents, insurance salespeople in Semarang, Solo, Yogyakarta. The results of this study are that customer orientation, competitive intelligence has an effect on sales force performance mediated by adaptive sales. As for the direct influence of customer orientation on sales performance is not significant. Similarly, the direct influence of competitive performance on sales force performance is not significant.
INTELLECTUAL CAPITAL, PROFIT SHARING RATIO, DAN CORPORATE GOVERNANCE PADA BANK UMUM SYARIAH DI INDONESIA
Tri Wahyudi
Tirtayasa Ekonomika Vol 14, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa
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DOI: 10.35448/jte.v14i2.6363
This research is meant to analyze the influence of intellectual capital to the profit sharing ratio (PSR) of Syariah Commercial Banks with corporate governance as the intervening variable. The population is Syariah Commercial Banks which are listed in Bank Indonesia in 2011-2016 periods which is done by using the financial statement data which has been obtained by using purposive sampling and based on the determined criteria, so 57 (fifty seven) samples which have met the criteria. The analysis technique has been done by using multiple linear regressions analysis and path analysis. Based on the result of multiple linear regressions analysis and path analysis with its significance rate is 5% so that the result of this research shows that: 1) intellectual capital has not influence to the profit sharing ratio (PSR), 2) intellectual capital has influence to the profit sharing ratio (PSR) with corporate governance as intervening variable.
PENGARUH KUALITAS PELAYANAN, CITRA PERUSAHAAN, DAN KEPERCAYAAN TERHADAP KEPUASAN PELANGGAN SERTA PENGARUHNYA TERHADAP LOYALITAS PELANGGAN
Rina Purnama;
Asmi Ayuning Hidayah
Tirtayasa Ekonomika Vol 14, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa
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DOI: 10.35448/jte.v14i2.6529
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kualitas pelayanan, citra perusahaan, dan kepercayaan terhadap kepuasan pelanggan dan pengaruhnya terhadap loyalitas pelanggan pada Boersa Kampus Swalayan (BK). Populasi dalam penelitian ini adalah pelanggan pada Boersa Kampus Swalayan (BK). Peneliti menggunakan sampel sebanyak 150 responden. Tehnik pengambilan sampel menggunakan metode purposive sampling. Structural Equation Modelling (SEM) digunakan untuk menganalisis variabel. Berdasarkan hasil analisis data, menunjukkan bahwa kualitas pelayanan, citra perusahaan, dan kepercayaan berpengaruh positif terhadap kepuasan pelanggan dimana kepuasan pelanggan juga berpengaruh positif terhadap loyalitas pelanggan. Sedangkan kualitas pelayanan dan citra perusahaan tidak berpengaruh terhadap loyalitas pelanggan. Implikasi dari kesimpulan penelitian ini yaitu sebagai upaya untuk meningkatkan kepuasan pelanggan, pihak manajemen Boersa Kampus Swalayan (BK) harus meningkatkan kinerja pelayanan secara menyeluruh, dan melalui citra perusahaan dapat dilakukan dengan meningkatkan Public Relation, Physical image, dan kreatifitas advertising perusahaan. Sedangkan sebagai upaya untuk meningkatkan kepuasan dan loyalitas pelanggan perusahaan harus tetap menjaga kepercayaan pelanggan dan berusaha untuk meningkatkan kepercayaan pelanggannya melalui sebuah kerjasama bisnis atau pekerjaan lainnya.
PERAN PEMASARAN MEDIA SOSIAL DALAM MENCIPTAKAN KEPUTUSAN PEMBELIAN MELALUI KESADARAN MEREK (Studi pada Instagram Clothing Line Bangjo)
Yayah Robiatul Adhawiyah;
Mochammad Isa Anshori;
Fathor AS
Tirtayasa Ekonomika Vol 14, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa
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DOI: 10.35448/jte.v14i2.6530
The development and great effects of the internet are beginning to be understood by many people, and competitors have made many innovations and sales through the internet. Therefore social meadia marketing which is part of internet marketing was chosen as the focus of research. This study aims to determine how the influence of social media marketing on purchasing decisions through brand awareness. The independent variable studied was social media marketing (X), purchasing decision (Y) as the dependent variable, while the intervening variable was brand awareness (Z). The research approach used in this study is quantitative with explanatory methods (explanatory research). The object of research is Bangjo, a clothing business that carries out marketing through online media, Instagram. The population in this study is not known for its exact number, so that in the sample calculation a formula with an infinite population is used. The sampling technique used is non-prpbability sampling with purposive sampling technique. With the selected sample criteria are those who use Instagram and have made purchases on Bangjo Clothing line. Data collection techniques are carried out through observation, questionnaires, interviews and documentation. The results of the analysis show the influence of social media marketing which is able to influence the creation of brand awareness by 77.3%, social media marketing towards purchasing decisions 45.7%, brand awareness of purchasing decisions by 41%, social media marketing has impact on purchasing decisions through brand awareness by 31.7%.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA PEMERINTAH KABUPATEN PATI
Ahmad Rudi Yulianto;
Osmad Muthaher
Tirtayasa Ekonomika Vol 14, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa
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DOI: 10.35448/jte.v14i2.6478
The purpose of this study is to knowing the effect of clarity of budget targets, effectiveness of accounting controlsand reporting systems on the performance accountability of government agencies in Semarang city. This study took a sample with convenience sampling techniques in 24 service offices of semarang city with multiple linear regression analysis method. Based on the results of the analysis it can be concluded that the variables of budget target clarity significantly influence the performance accountability of government agencies, the effectiveness of accounting control variables have a significant effect on the performance accountability of government agencies and the reporting system has a significant effect on the performance accountability of government agencies.
MENINGKATKAN KEMANDIRIAN KEUANGAN DAERAH MELALUI PENGEMBANGAN POTENSI DAERAH DI KABUPATEN LEBAK
Wawan Ichwanudin;
Sugeng Setyadi
Tirtayasa Ekonomika Vol 14, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa
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DOI: 10.35448/jte.v14i2.6481
Tingkat kemandirian keuangan daerah Kabupaten Lebak masih rendah. Oleh karenanya diperlukan upaya untuk meningkatkan Pendapatan Asli Daerah (PAD). Penelitian ini bertujuan untuk meneliti potensi pendapatan daerah di Kabupaten Lebak dan merumuskan strategi dan kebijakan untuk meningkatkan pendapatan daerah di Kabupaten Lebak. Metode yang digunakan untuk menganalisis potensi ekonomi adalah analisis tipologi klassen, sedangkan metode untuk merumuskan kebijakan adalah analisis Kekuatan dan Kelemahan.Penggunaan alat analisis Tipologi Klassen telah mampu menggambarkan kondisi sesuai dengan realisasi dan serupa dengan hasil alat analis lainnya, seperti hasil penelitian yang telah dilakukan sebelumnya.Berdasarkan hasil analisis tipologi klassen terdapat lima sektor yang dikalsifikasikan sebagai sektor unggul, yaitu sektor (1) Pertanian, Kehutanan, dan Perikanan, (2) Pertambangan dan penggalian, (3) Industri Pengolahan (4) Perdagangan Besar dan Eceran; Reparasi Mobil dan Sepeda Motor, dan (5) Real Estate. Berdasarkan analisis strategi Kekuatan dan Kelemahan dapat dirumuskan strategi untuk masing-masing sektor unggulan, jika strateregi tersebut diimplelemtasikan maka dapat menjadi pendorong meningkatnya pendapatan daerah Kabupaten Lebak sehingga dapat meningkatkan kemandirian keuangan daerah Kabupaten Lebak.
MANAGERIAL OWNERSHIP AS MODERATING VARIABLES IN EFFECT OF PROFITABILITY ON FIRM VALUE
Aprih Santoso;
Teguh Ariefiantoro
Tirtayasa Ekonomika Vol 14, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa
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DOI: 10.35448/jte.v14i2.6477
This study was to examine how the effects of Return on Assets (ROA) on The Firm Value (PBV) with Managerial Ownership (MO) as a moderating variable. The sampling used in this study are firm belonging to the Jakarta Islamic Index (JII) with criteria are: (1) The Company is consistently included in the JII for the period 2016-2017 during the estimated period and window period. (2) Available financial reports published on www.idx.co.id. Based on these criteria, 60 companies are listed in the Jakarta Islamic Index (JII). The results of this study variable Return on Assets (ROA) significant positive effect on the Firm Value (PBV). Variable Managerial Ownership (MO) significantly strengthen the positive relationship between Return on Assets (ROA) with Firm Value (PBV).
ANALISIS GOOD CORPORATE GOVERNANCE, LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI
Zaenal Muttaqin;
Atika Fitriyani;
Taridi Kasbi Ridho;
Deni Pandu Nugraha
Tirtayasa Ekonomika Vol 14, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa
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DOI: 10.35448/jte.v14i2.6525
The purpose of this study was to determine the effect of good corporate governance and leverage on firm value with profitability as moderating variable. The sample in this study is the company of the Consumer Goods sector that is listed on the Indonesia Stock Exchange. The company samples that were successfully obtained and fulfilled the criteria were as many as 28 companies, where the research was carried out for 5 years since 2013-2017. The analysis technique used Moderated Regression Analysis (MRA). The results showed that, (1) Good corporate governance represented by audit committees and independent comissioner, had a positive effect on firm value, (2) Leverage represented by DAR, negatively not affected firm value, (3) Profitability represented by ROA, had a positive effect on firm value, (4) Good corporate governance represented by audit committees and moderated by profitability proves that profitability is able to moderate GCG and has a positive effect on company value, (5) leverage represented by DAR and moderated by profitability proves that profitability is not able to moderate leverage and negative effect on company value.