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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 15, No 1 (2020)" : 12 Documents clear
Pengaruh Nilai Tukar Rupiah (Kurs), Jakarta Islamic Index (JII), Usia Reksadana dan Volume Perdagangan Reksadana Terhadap Nilai Aktiva Bersih (Nab) Reksadana Campuran Syariah Sarah Chairani
Tirtayasa Ekonomika Vol 15, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i1.6325

Abstract

       This study aims to determine the effect of the exchange rate of the rupiah (the exchange rate), the Jakarta Islamic Index (JII), the age of the mutual fund, the volume of mutual fund trading on the net asset value of mixed sharia mutual funds registered at the Financial Services Authority (OJK). The sampling technique used was judgment sampling with a selected sample of 6 (six) syariah mixed mutual funds. The type of data used is secondary data. Data analysis using SPSS 25. Data collection techniques in this study used document review, which is data collection carried out by examining the company's 2013-2018 financial statements. The results of the data analysis show that partially the exchange rate, Mutual Fund Age, and Trading Volume have a significant effect on the value of net assets, whereas JII partially has no significant effect on the value of net assets. Simultaneously shows the Exchange Rate, JII, Mutual Fund Age, and Trading Volume significantly influence the net asset value. Keywords : Rupiah Exchange Rate (Kurs), Jakarta Islamic Index (JII), Age Fund, Trading Volume, Net Value Assets (NAV).
Kepatuhan Wajib Pajak Online Shopping Di Jakarta: Urgensi Antara E-Commerce Dan Jumlah Pajak Yang Disetor Agus Ismaya Hasanudin; Dadan Ramdhani; Muhamad Deny Bagas Giyantoro
Tirtayasa Ekonomika Vol 15, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i1.7828

Abstract

The purpose of this study is examining the effect of e-commerce on the amount of tax paid with taxpayer compliance as an intervening variable. Respondents in this study were 67 online shopping entrepreneurs in Jakarta and using a platform incorporated in the IDEA (Indonesian E-Commerce Association) community. This study using primary data to obtain information from respondents by a purposive sampling method. Data analysis uses Statistical Product and Service Solution (SPSS) application version 25. The results of this study indicate that e-commerce has no significant effect on taxpayer compliance and the amount of tax paid through taxpayer compliance as an intervening variable, while e-commerce has an effect significantly to the amount of tax paid and taxpayer compliance has a significant effect on the amount of tax paid.Tujuan penelitian ini adalah untuk menguji pengaruh e-commerce terhadap jumlah pajak yang disetor dengan kepatuhan wajib pajak sebagai variable intervening. Responden dalam penelitian ini adalah 67 pengusaha online shopping yang ada di Jakarta dan menggunakan platform yang tergabung dalam komunitas IDEA (Asosiasi E-Commerce Indonesia). Penelitian ini menggunakan data primer untuk memperoleh informasi dari responden dengan menggunakan metode purposive sampling. Data analisis menggunakan aplikasi Statistical Product and Service Solution (SPSS) versi 25. Hasil penelitian ini menunjukkan bahwa e-commerce tidak berpengaruh secara signifikan terhadap kepatuhan wajib pajak dan jumlah pajak yang disetor melalui kepatuhan wajib pajak sebagai variabel intervening, sedangkan e-commerce berpengaruh secara signifikan terhadap jumlah pajak yang disetor dan kepatuhan wajib pajak berpengaruh secara signifikan terhadap jumlah pajak yang disetor.
Analisis Determinan Ketimpangan Pendapatan di Daerah Istimewa Yogyakarta Rifki Khoirudin; Jannatul Liutammima Musta’in
Tirtayasa Ekonomika Vol 15, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i1.6407

Abstract

 Pertumbuhan ekonomi adalah salah satu dari indikator keberhasilan pembangunan di setiap wilayah. Pertumbuhan ekonomi yang tinggi berdampak pada ketimpangan pendapatan. Ketimpangan pendapatan (income inequality) menjadi isu penting bagi pembangunan setiap negara. Masalah utama dalam distribusi pendapatan adalah terjadinya perbedaan di dalam distribusi pendapatan. Ketimpangan pendapatan merupakan tolok ukur dari distribusi pendapatan masyarakat dalam suatu daerah atau wilayah pada periode tertentu. Semakin tinggi ketimpangan pendapatan berarti distribusi pendapatan di masyarakat semakin tidak merata. Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan ekonomi, tingkat pengagguran, disentralisasi fiskal, dan upah minimun terhadap tingkat ketimpangan distribusi  pendapatan di DIY tahun 2012 – 2018. Metode analisis yang akan digunakan untuk menganalisis penelitian ini adalah dengan menggunakan model regresi data panel menggunakan data sekunder. Hasil dari penelitian ini menunjukan tingkat pengangguran terbuka dan upah minimum kabupaten/kota berpengaruh positif dan signifikan terhadap tingkat ketimpangan distribusi  pendapatan, sementara pertmbuhan ekonomi dan desentraliasi fiskal tidak berpengaruh terhadap tingkat ketimpangan distribusi  pendapatan.
Access to Formal Credit of Indonesian SME : Study of SMEs in Sidoarjo R.A. Sista Paramita; Tias A. Indarwati
Tirtayasa Ekonomika Vol 15, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i1.7827

Abstract

The aim of this study was to get a big picture of formal credit accessibility on Small Medium Enterprise (SME) in Sidoarjo. The sampling method used a purposive sampling, while the data was collected by distributing questionnaires (online and offline) from April 2nd - 30th 2018 from 100 respondent, who have access to credit at a formal financial institution. The study shows that the description of formal credit access in SMEs in Sidoarjo shows that it was classified as “easy”.  In general, applying for a credit at formal credit providers is quite easy for SMEs in Sidoarjo. But not all of SMEs have the same experience of accessing credit in an easy way, especially to increase the credit ceiling. There are still many SMEs were classified as a Microbusiness scale, which many SMEs still have a constraint that makes them cannot access credit easily. There is a large gap between SMEs that can access credit 1-2 times with SMEs that can access credit more than 10 times. This means that SMEs actually have access to formal credit, but not all SMEs have the same opportunity to access credit many times. The frequency of accessing credit is considered to be able to help business growth. This is in accordance with the existing facts, that at this time the availability of credit for microbusinesses has increased, such as KUR (People's Business Credit). This certainly can make it easier for SMEs to access credit.
Mediasi Dan Moderasi Determinan Kecurangan Laporan Keuangan Dengan Intellectual Capital Dan Manajemen Laba Achmad Ridwan; Syahril Djaddang; Ardiansyah Syam
Tirtayasa Ekonomika Vol 15, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i1.5893

Abstract

Financial reports are an important component for investors, but fraudulent financial statements can mislead investors in decision making. The purpose of this research is to obtain empirical evidence in a fraud pentagon consisting of Pressure and Opportunity to detect fraudulent financial stataments indicated by using the Beneish M Score. The sample of this research consists of 54 companies in 2015-2017 with 20 companies doing fraud. The analysis technique used is Partial Least Square. The results and conclusions showed that pressure (at proxy financial stability and ROA) has significant effect to fraudulent financial statement while opportunity (at proxy ineffective monitoring) don’t have significant effect. Meanwhile, pressure and opportunity was when the moderated with earning management and mediated with intellectual capital has significant effect to fraudulent financial statement at Infrastructure and Utility Companies listed BEI in Indonesia.
Mengaktualisasikan Komitmen Organisasi Melalui Budaya Organisasi Yang Kuat Tertanam Pada Elemen Organisasi Roni Kambara; Wawan Prahyawan
Tirtayasa Ekonomika Vol 15, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i1.8026

Abstract

Penelitian berfokus membangun Kohesivitas Elemen Organisasi yang di eloborasi kuatnya penanaman Buday disuatu Organisasisi. Fokus ini diformulasikan  berdasarkan pada temuan research gap di atas yang bersumber dari hasil-hasil penelitian sebelumnya dan fenomena bisnis pada badan usaha milik daerah Propinsi Banten.Dalam memperoleh data, penelitian melakukan survey dengan menggunakan instrumen penelitian berupa kuesioner. Perolehan data tersebut diolah menggunakan aplikasi PLS.Temuan penelitian ini yang mengembangkan 4 hipotesis adalah Penguatan Penanaman Budaya Organisasi berpengaruh positif dan signifikan terhadap Tingkat Kohesivitas Elemen Organisasi, Kohesivitas Elemen Organisasi berpengaruh negatif dan tidak signifikan terhadap Kinerja Aktualisasi Komitmen Organisasi., Tingkat Kohesivitas Elemen Organisasi berpengaruh negatif dan tidak signifikan terhadap Upaya Pemenuhan Kepuasan Kerja dan  Upaya Pemenuhan Kepuasan Kerja berpengaruh positif dan signifikan terhadap Kinerja Aktualisasi Komitmen Organisasi
Faktor-Faktor Yang Mempengaruhi Belanja Modal Kabupaten/Kota Di Jawa Tengah Ilham Ahmad Maulana; Endang Masitoh; Riana R Dewi
Tirtayasa Ekonomika Vol 15, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i1.7102

Abstract

The purpose of this research is to find out and analyze the influence of Local Revenue (PAD), General Allocation Fund (DAU), Over Time Budget Financing (SILPA) and area size on capital expenditure on district / city governments in Central Java for the period of 2016-2018.This research method is quantitative. The population of this research is 35 regencies / cities in Central Java. The sampling method used is saturated sampling so the sample in this study is all members of the population. Data analysis in this study uses multiple linear regression analysis. The results of this study indicate that the Regional Original Revenue (PAD), the Remaining Budget Financing (SILPA) and the size of the area affect the capital expenditure. While the General Allocation Fund (DAU) has no effect on capital expenditure.
Determinan Terhadap Struktur Modal Dengan Non Debt Tax Shield Sebagai Moderasi (Studi Pada Perusahaan Properti, Real Estate dan Konstruksi Bangunan Yang Terdaftar Di BEI Periode 2015-2018) Ana Wijandari
Tirtayasa Ekonomika Vol 15, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i1.7463

Abstract

This study aims to determine the effect of profitability, firm size, business risk, likuidity, and growth opportunity on capital structure and non debt tax shield as moderator. The objects of this study were property, real estate, and construction company sectors listed on the stock exchanges in Indonesia during 2015-2018, with a total of 72 companies. Sampling method used in this research is purposive sampling. The data collected were analyzed by descriptive analysis and statistical analysis using WarpPLS 5.0. The result of the research shows that profitability, business risk, likuidity, growth opportunity, and non debt tax shield have an effect on capital structure, while the firm size is not. Non debt tax shield found not able to moderate the effect of profitability and growth opportunity on capital structure. Non debt tax shield are found as pure to moderate effect of firm size on capital structure and be a quasi to moderate effect of  business risk and likuidity on capital structure. Keywords : Profitability, Firm Size, Business Risk, Likuidity, Growth Opportunity, Non Debt Tax Shield, Capital Structure
Analisis Penempatan dan Karakteristik Pekerjaan Terhadap Kepuasan Kerja Panji Pramuditha
Tirtayasa Ekonomika Vol 15, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i1.7836

Abstract

This study aims to determine and analyze the presence or absence of the effect of work placement and job characteristics on job satisfaction both partially and simultaneously, considering that companies need to manage and develop human resources properly, because the key to company success is not only excellence in technology and availability of funds , but the human factor is also an important factor to achieve job satisfaction with employees of PT. Angkasa Pura II (Persero) Husein Sastranegara Airport which is expected to achieve organizational goals. This research uses descriptive verification method. Primary data in this study were obtained from the results of statements (questionnaires) distributed directly to 43 respondents of PT. Angkasa Pura II (Persero) Husein Sastranegara Airport, while secondary data were obtained from employee data of PT. Angkasa Pura II (Persero) Husein Sastranegara Airport. The analytical method used is multiple linear regression analysis using the SPSS v21.1 for Windows application and testing the hypothesis test of the t test and the statistical test of the f test. The results show that job work placement and characteristics have a significant effect on job satisfaction partially with a positive relationship direction of 0.754; job work placement and job characteristics have a significant effect on job satisfaction simultaneously showing positive correlations, and in the category of very strong relationships, meaning that the better the job work placement and characteristics, the better job satisfaction on employees.
Faktor Internal Dan Eksternal Yang Mempengaruh Audit Report Lag Fenny Budi Utami; Irianing Suparlinah; Agus Faturokhman
Tirtayasa Ekonomika Vol 15, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i1.6443

Abstract

This study aims to determine the effect of profitability, solvency, company size, company age, audit opinion, and KAP reputation on audit report lag. The object of this research is mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The method used in this study is quantitative and the data source used is secondary data. The sample in this study were mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sampling technique in this study used a purposive sampling method. The data analysis used in this study is multiple linear regression analysis. The results of this study indicate that (1) profitability, solvability, company size, company age, audit opinion, and KAP reputation simultaneously had a significant effect on audit report lag; (2) profitability has a negative effect on audit report lag; (3) solvency has a positive effect on audit report lag; (3) company size does not negatively affect audit report lag; (4) company age negatively affects audit report lag; (5) audit opinion does not negatively affect audit report lag (6) KAP reputation does not negatively affect audit report lag; (7) audit opinion does not have the most dominant influence on audit report lag.

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