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INDONESIA
Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)
ISSN : 02165236     EISSN : 2540931x     DOI : -
Core Subject : Economy, Social,
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
PENGARUH KONFLIK AGENCY : KOMPOSISI KEPEMILIKAN, KOMPENSASI MANAJEMEN DAN LEVERAGE TERHADAP PERMINTAAN JASA NONASSURANCE Roza Mulyadi
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v14i1.4996

Abstract

This study aims to determine the relationship between agency conflicts affect the demand for nonassurance services use. This study uses a proxy the composition of ownership, management  compensation and leverage  for  the agency conflicts. The data from this study using annual reports companies listed in Indonesia Stock Exchange (IDX). Collecting data using purposive sampling using the criteria for sampling so that 34 samples were found to be researched. This data using the software Statistical Product and Service Solutions (SPSS) version 20.0. The results of this study are as follows: First the composition of ownership is not related to the demand nonassurance services. Second compensation management relate to the demand nonassurance services. Third leverage is not related with the demand nonassurance services in Indonesia
Pengaruh Likuiditas Terhadap Nilai Perusahaan Melalui Struktur Modal Dan Profitabilitas Ratna Uli; Wawan Ichwanudin; Emma Suryani
Tirtayasa Ekonomika Vol 15, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i2.6795

Abstract

This study aimed to determine the effect of variable liquidity on firm value with capital structure and profitability as an intervening variable in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2013-2017. In this study the liquidity variable was proxied by the current ratio, the capital structure was proxied by the debt to equity ratio, profitability was proxied by return on assets and the firm value was proxied by price book value.  The sample used in this study was 15 companies in the food and beverage sub-sector listed on the Indonesia stock exchange for the period 2013-2017. The data analysis method used in this study was the causal step method, and data testing was done with the help of SPSS 22 software. The results of this study indicated that (1) liquidity had a positive and significant effect on firm value, (2) liquidity had a negative and significant effect on capital structure, (3) capital structure had no effect on firm value, (4) liquidity did not affect profitability, (5) profitability had a positive and significant effect on firm value, (6) capital structure was not able to mediate the effect of liquidity on firm value, (7) profitability was not able to mediate the effect of liquidity on firm value
Pengaruh Kemampuan Kerja Terhadap Prestasi Kerja Pegawai Pada Dinas Perumahan Dan Kawasan Permukiman Kabupaten Bima Muhammad Amar Makmun; Jaenab Jaenab
Tirtayasa Ekonomika Vol 15, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i2.7625

Abstract

The purpose of this study is to find out and analyze the Effect of Significant Work Ability on Employee Job Performance at the Bima Regency Housing and Settlement Office. The type of research used is associative, with a sample of 68 respondents. The sampling technique used was purposive sampling. Data collection using a questionnaire with a Likert measurement scale. Data analysis methods used are validity test, reliability test, simple linear regression, simple correlation, determination test and t test (two parties). The results of this study concluded that work ability did not have a significant effect on work performance in the Bima Regency Housing and Settlement Office, where the t value was 1.356 smaller than the t table value of 1.996 (1.356 <1.996) with a significance value of 0.180 greater from 0.05 (0.180> 0.05).
Dysfunctional Behavior-Gaming: Atas Interaksi Pengawasan Internal Dan Obedience Pressure Pada PTN BLU Di Indonesia Fara Fitriyani; Mulyanah Mulyanah
Tirtayasa Ekonomika Vol 16, No 1 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v16i1.9422

Abstract

Penelitian ini bertujuan untuk menguji bagaimana kecenderungan individu sebagai subordinate dalam menciptakan budgetary slack, yaitu menghasilkan rekomendasi anggaran yang lebih tinggi dibandingkan dengan estimasi anggaran awal ketika subordinate dihadapkan pada tekanan ketaatan (obedience pressure) dari atasan langsung (superior). Selain itu, penelitian ini juga menguji bagaimana kecenderungan subordinate pada PTN BLU yang memiliki pengawasan internal dalam menghasilkan anggaran ketika subordinate dihadapkan pada tekanan ketaatan (obedience pressure) dari atasan.Populasi penelitian ini adalah Perguruan Tinggi Negeri BLU di Indonesia. Metode sampling menggunakan purposive sampling. Data yang digunakan dalam penelitian ini adalah data primer, yang disebar dengan menggunakan kuesioner. Kuesioner diuji dengan uji reliabilitas dan uji validitas, selanjutnya dilakukan pengujian asumsi klasik meliputi uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Kemudian uji hipotesis dilakukan dengan analisis regresi linier sederhana dan analisis regresi linier berganda (multiple regression analysis)Hasil penelitian menunjukkan bahwa seluruh variabel adalah reliabel dan valid serta memenuhi pengujian asumsi klasik. Hasil dari analisis hipotesis menunjukkan bahwa obedience pressure berpengaruh terhadap budgetary slack, dan tidak terdapat interaksi antara obedience pressure dan pengawasan internal terhadap budgetary slack.
Kinerja Pengelolaan Keuangan Dan Tingkat Kemandirian Pemerintah Kota Cilegon Berdasarkan Anggaran Pendapatan Dan Belanja Daerah (APBD) Tahun 2015-2019 Vitriatie Nuzullestary; Euis Mulyaningsih
Tirtayasa Ekonomika Vol 16, No 1 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v16i1.10175

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja pengelolaan keuangan dan tingkat kemandirian Pemerintah Daerah Kota Cilegon pada tahun 2015 – 2019. Penelitian menggunakan data sekunder yang didapat dari Badan Pengelola Keuangan Daerah (BPKAD), sebagai perangkat daerah yang berwenang dalam mengelola keuangan daerah Kota Cilegon. Analisis yang digunakan adalah analisis rasio kemandirian, rasio efektivitas, rasio aktivitas dan rasio pertumbuhan. Hasil penelitian menyimpulkan bahwa pendapatan Kota Cilegon masih bergantung pada dana transfer (baik dari Pemerintah Provinsi maupun Pemerintah Pusat), namun telah berupaya untuk meningkatkan kemandirian berdasarkan rata-rata persentase pertumbuhan PAD sebesar 2,82%. Berdasarkan rasio efektivitas, Pemerintah Kota Cilegon sudah efektif merealisasikan PAD sesuai yang ditargetkan. Dari rasio aktivitas, menunjukkan bahwa Pemerintah Kota Cilegon lebih memprioritaskan belanja operasi daripada belanja pembangunan. Berdasarkan rasio pertumbuhan, didapat rata-rata pertumbuhan bernilai positif sehingga bisa diambil kesimpulan kinerja keuangan Pemerintah Kota Cilegon selama 5 tahun (2015 – 2019) sudah cukup baik meskipun mengalami fluktuasi per tahunnya.
Pengaruh Expanded Marketing Terhadap Minat Berkunjung Di Museum Asi Mbojo Yogi Arief Wijaksono; Muhajirin Muhajirin
Tirtayasa Ekonomika Vol 15, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i2.7638

Abstract

Tourism has now become a global need. The development of increasingly rapid globalization is very influential on the development of industry, including the tourism industry. Currently the tourism industry is part of one of the central foreign exchange earners for developing countries including Indonesia. The aim to be achieved is to increase expanded marketing of visiting interest in the Asi Mbojo museum. The data used is primary data. The research sample of 70 visitors who visited the ASI MBOJO museum. Data analysis tool in this research uses simple linear regression. The results of this study indicate that expanded marketing influences the interest in visiting the museum Asi Mbojo. 
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 15, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i1.7661

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).
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Dan Ukuran Pemerintah Daerah Terhadap Indeks Pembangunan Manusia Di Provinsi Kalimantan Tengah Tahun 2011—2018 Martin Tamaro Siburian; Muhammad Agrata Abdullah; Amrie Firmansyah
Tirtayasa Ekonomika Vol 16, No 1 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v16i1.11149

Abstract

This study aims to examine the effect of local revenue (PAD), balancing funds, and local government size on the human development index (HDI) using all district data in the province of Central Kalimantan (Borneo) from 2011 to 2018. Based on purposive sampling technique using data from 13 districts of its entities, 104 observations were tested. The source of data used was obtained from General Directorate of Fiscal Balance (DJPK) Ministry of Finance, Republic of Indonesia and Indonesian Statistics Bureau (BPS) Province of Central Kalimantan. The analytical model used in this study is fixed effect model (FEM) as multiple linear regression model. This study concludes that PAD contributes positively on HDI, profit-sharing funds affect negatively on HDI, general allocation funds affect insignificantly on HDI, special allocation fund has positive effects on HDI, and local government size has a positive effect on HDI
Analisa Daya Minat Karyawan Industri Melanjutkan ke Program Magister Teknik: Studi Kasus Industri Manufaktur Cilegon Anton Irawan; Sjaifuddin Sjaifuddin; Indar Kustingsih; Teguh Kurniawan
Tirtayasa Ekonomika Vol 15, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i2.7647

Abstract

Chemical Engineering was one of the fields of engineering to process raw materials into more useful materials. Starting in beginning of 2019, Sultan Ageng Tirtayasa University (UNTIRTA) has a Chemical Engineering postgraduate program based on SK Menristekdikti No. 88 / KPT / I / 2019. Based on this permit, the postgraduate program has a chemical engineering study program and the next was to get as many Untirta chemical engineering graduate students. Untirta postgraduate chemical engineering students can come from undergraduate students who have just completed bachelor or graduate level lectures who have worked in industry, business or government. It is not yet known specialization of prospective graduate students from new graduates or persons who are already working so it is necessary to conduct a test of specialization of prospective students to the chemical engineering study program Untirta                      post-graduation. An interest test was obtained by research conducted through the process of distributing questionnaires and interviews to prospective graduate students. The purpose of this study is to obtain data of interest from chemical engineering graduates in Banten Province to proceed to the Untirta chemical engineering postgraduate study program which will be useful to maximize getting as many students as possible to the Untirta chemical engineering graduate program. The initial stage of this research is a comparative study with other universities that already have a postgraduate program in Chemical Engineering. The choice is to go to the Muslim University of Indonesia (UMI) because UMI has a relatively large number of postgraduate courses with not many locations in the Chemical Industry. The results of the analysis of respondents that respondents from high school / vocational teachers need to be facilitated to strengthen the knowledge of vocational school teachers in the field of Industrial Chemistry. The interest of prospective Masters students in Chemical Engineering Untirta can be increased through the promotion path to the HRD at work as well as intensive promotion through social media channels. Cost constraints can be found solutions through project scholarships from industry. Information technology will be a solution in solving the problem of distance and time in attending lectures in the Chemical Engineering Untirta. 
Pengaruh Green Accounting Terhadap Mfca Dalam Meningkatkan Keberlangsungan Usaha Serta Resource Efficiency Sebagai Variabel Moderating (Studi Kasus Pada Perusahaan Peraih Penghargaan Industri Hijau) Windasari Rachmawati; Abdul Karim
Tirtayasa Ekonomika Vol 16, No 1 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v16i1.10205

Abstract

The use of the term green accounting has recently become popular with the increasing number of researches that raise green accounting in Indonesia. Green accounting deals with environmental information and environmental auditing systems and has been defined as' the identification, tracking, analysis, and reporting and cost information related to environmental aspects of an organization. The main role of green accounting is to address social environmental problems, as well as to have an impact on the achievement of sustainable development and the environment in any country, which affects corporate behavior in dealing with issues of social and environmental responsibility. MFCA is a key tool in a management approach known as flow management which aims specifically at managing manufacturing processes related to the flow of materials, energy and data.This study uses a statistical test tool with a moderation test, which shows that material flow cost accounting is measured from the cost of production, the area of production and the yield or value of production on business continuity, and green accounting has no effect on business continuity.