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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 220 Documents
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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.
Peran Intervening Kepuasan Kerja pada Pengaruh Disiplin Kerja dan Pengembangan Karir terhadap Kinerja Pegawai pada Fakultas Ekonomi dan Bisnis Universitas Sultan Ageng Tirtayasa Siti Epa Hardiyanti
Tirtayasa Ekonomika Vol 13, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v13i2.7662

Abstract

A research aims to determine the effect of work discipline and career development on employee performance with a job satisfaction as an intervening variable at the Faculty of Economics and Business University of Sultan Ageng Tirtayasa. The sample using in the research as many as 40 respondents taken by direct observation and distribute a questionnaire on the employees at the Faculty of Economics and Business University of Sultan Ageng Tirtayasa. The method of analysis used in the research is path analysis (path analysis) by testing of t- statistics. The analyzer uses Smart-PLS Version 20. The results showed the discipline has an effect on employee performance because of the statistical t value (4,286 > 1,96) and p values (0,000 > 0,05). Discipline has no effect on job satisfaction because of statistical t value (0,959 <1,96) and p values (0,344> 0,05). Career development has an effect on job satisfaction because t value of statistic (2,822)> 1,96) and p value has a value of 0,008 < 0,05. Career development has an effect on employee performance because t value of statistic has a value 4,286 > 1,96, and p values 0,000 < 0,05. Satisfaction has no effect on the employee performance because the value of t statistic (1,272<1,96), also p value (0,211 > 0,05).
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.
Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang Oki Dwita Wulandari; Anita Wijaya; Purnama Siddi
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.v15i1.7952

Abstract

Debt is a mechanism used to reduce agency conflict. With the existence of debt, the company will get additional external capital that can increase the company's operations. The population in this study is Real and Ested companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique is using purposive sampling method to obtain a sample of 22 companies. The dependent variable in this study is debt policy and the independent variables are asset structure, profitability, company growth, and company size. The analytical method used in this study is multiple linear regression. The analysis shows the profitability and size of the company affect the debt policy, while the asset structure and company growth do not affect the debt policy. The benefits of this research as a reference for the development of accounting science, especially in the analysis of asset structure, profitability, company growth, and company size on the debt policy listed on the IDX.

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