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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.

Arjuna Subject : -

Articles 220 Documents

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PENGARUH VARIABEL MAKRO EKONOMI TERHADAP KREDIT PERBANKAN Cep Jandi Anwar
Tirtayasa Ekonomika Vol 11, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract The aims of this research is to study the influence of narrow money, BI Rate and Inflation on Banking Credit of Indonesian Public Banking. Those are macroeconomic variables which have close relationship and significant effect on banking credit. Methodology in this research used quarterly period on Statistic Indonesian Banking data issued by Bank Indonesia, from January 2006 to April 2014. Methodology in this research is Ordinary Least Square. We used this methodology since it fit on this research.Finding in this research are narrow money and inflation have positif and significant effect on banking credit, whereas BI Rate has negatif and significant effect on banking credit. Those results are appropriate with theory and previous studies. Inflation creates increasing in resources cost in a companyas a result demand for credit will climb. On the other hand, if Bank Indonesia increase BI Rate, thus will be responded by commercial banks with rise their credit interest rate, consequently demand for credit will decrease.Keywords : Broad Money, BI Rate, Inflation and Banking Credit

PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, NILAI PASAR, DAN PEMANFAATAN ASET TERHADAP FINANCIAL STATEMENT FRAUD Bustanul Arifin; Nana Nofianti; Han Fajri Kautsar
Tirtayasa Ekonomika Vol 11, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The purpose of this study is to examine the effect of liquidity, solvency, profitability, market value, and assets utilization of fraudulent financial statements. Accounting data were obtained from the reported financial statement of 44 sampled public companies of five (5) years (2010-2014). The statistic instrument employed was pooled data binary logistic regression. Data collected were run with SPSS 23. The finding revealed that solvency, profitability, market value, and assets utilization were significanty related to the financial statement fraud. It was recommended that accounting ratio should be critically by investor and creditor Keyword : Liquidity, Solvability, Profitability, Market Value, Assets Utilization, frauds, Accounting Ratio

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.

KUALITAS SISTEM, KUALITAS INFORMASI, KETEPATAN WAKTU, KERAHASIAAN DAN KEPUASAN WAJIB PAJAK PENGGUNA E-FILING Dina Dwi Ningrum; Andi Andi
Tirtayasa Ekonomika Vol 11, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Quality of the system in this research is to look at the e-filing system that is easy to use, e-filing system is equipped with useful features and functions to make data changes with ease, and security of e-filing system was good. The quality of the information in this study is the information contained in the e-filing system is accurate, the presentation of information in the e-filing is clear, and the information presented in accordance with user needs. Timeliness in this study is seen by inputting the data with the e-filing system can be done quickly, and e-filing system whether it can make the user into saving time in sending data. Confidentiality in this study is based on whether the e-filing can only be accessed by authorized persons only (users only), user data can not be altered without the permission of the authorities, the data will be available when needed if the user is authorized to access, and users trust the system e-filing can maintain data confidentiality. How large is the Effect of Quality Systems, Information Quality, Punctuality and Confidentiality of Taxpayer Satisfaction User's E-Filing Keyword: QUALITY SYSTEMS, QUALITY INFORMATION, TIMELINESS, CONFIDENTIALITY, SATISFACTION OF TAXPAYERS USER E-FILING

PENGARUH STRUKTUR KEPEMILIKAN SAHAM, KUALITAS AUDITOR EKSTERNAL, STRUKTUR KEUANGAN PERUSAHAAN TERHADAP MANAJEMEN LABA (INCOME DECREASING) Sarah Devina; Paulina Sutrisno
Tirtayasa Ekonomika Vol 11, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The research aims is to examine the influence of ownership structure (managerial ownership, ownership concentration and institutional ownership), firm size, audit quality, financial structure and independent board on negative discretionary accruals as a proxy for earnings management income decreasing by empirical analyze. Population of this research are all non-financial listed companies in Indonesia Stock Exchange from 2011 to 2014. The sample is collected using the purposive-sampling method, then 181 companies meet the criteria for sample. This research uses multiple linear regression method for data analysis. The result of this research shows ownership concentration, institutional ownership, firm size and audit quality had influence on earnings management practice (income decreasing). Other independent variables such as managerial ownership, financial structure and independent board had no influence on earnings management practice (income decreasing). Keywords: ownership structure, audit quality, financial structure, and earnings management

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

PERAN SERIKAT PEKERJA DALAM MENDORONG PRODUKTIVITAS DAN PENINGKATAN KESEJAHTERAAN PARA PEKERJA PADA PT NIPPON SHOKUBAI INDONESIA-CILEGON Sri Ndaru Arthawati
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Trade unions are organizations that join together to achieve common goals such as wages, hours, and working conditions. The organization can consist of individual workers, professionals, former workers, or unemployed. Over the last 300 years many labor unions have developed into a number of forms and have been influenced by economic and political development. The objectives and activities of trade unions vary. The research method is explanatory, the sample size is 100 respondents, the sampling technique used the model of Partial Least Square (PLS) with t-test by using smart PLS software version 2.0 M3.Trade unions are organizations formed from workers both in companies that are free, open, independent, democratic, and responsible for fighting, defending and protecting the rights and interests of workers and improving the welfare of workers and their families. The results showed that the role of trade unions in promoting productivity and improving the welfare of workers at PT NIPPON SHOKUBAI INDONESIA had a significant variables effect on employee 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

PENGARUH KOMPENSASI FINANSIAL DAN PENGEMBANGAN KARIR TERHADAP TURNOVER INTENTION DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (STUDI PADA KARYAWAN HUMAN RESOURCE Parmanasari, Embun; Suryani, Emma
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aims to determine the effect of financial compensation and career development on turnover intention with job satisfaction as intervening variable. In this research the method used is descriptive and causal method. Data collection techniques used questionnaires with interval scale measurements. Using a saturated sample and obtained 30 respondents using quantitative data analysis methods. From result of calculation of SPSS v.20, result of research with significance level of 0,05% got conclusion: (1) financial compensation have positive and significant effect to job satisfaction obtained t count > t table (5,303 > 1,701) with sig value < 0.05 (0.00 < 0.05) (2) career development has a positive and significant influence on job satisfaction obtained t count > t table (2.118 > 1.701) with sig < 0.05 (0.044 < 0.05) (3) financial compensation has a non-significant positive effect on intention turnover obtained t count < t table (1.669 < 1.701) with sig value > 0.05 (0.107 > 0.05) (4) career development has a negative and significant influence on intention turnover obtained –t count > -t table (-2.094 > -1701) with value sig < 0.05 (0.046 < 0.05) (5) job satisfaction has a negative and significant influence on intention turnover obtained -t count > -t table (-2.439 > -1.701) (6) job satisfaction does not mediate compensation relationship (7) job satisfaction does not mediate the career development relationship to turnover intention and the effect is not significantly obtained -t count < -t table (-1.189 < -1.701)

BUDGETARY SLACK ATAS INTERAKSI TEKANAN KETAATAN, REINFORCEMENT CONTINGENCY DAN MORAL EQUITY SUBORDINATE Fara Fitriyani
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aims to determine the effect of obedience pressureon budgetary slack and the interaction between obedience pressure, moral equity,and reinforcement contingency on budgetary slack.The population of this study is subordinate in universities in Banten Province. The sampling method using purposive sampling with the number of samples that meet the criteria of 91 respondents. The questionnaire was tested by reliability test and validity test, then the classical assumption was tested including normality test, multicollinearity test, and heteroscedasticity test. Then hypothesis testing is done by single regression analysis and multiple regression analysisThe results show that all variables are reliable and valid and meet the classical assumption test. The results of hypothesis analysis show that obedience pressureaffects budgetary slack, there is an interaction between obedience pressureand reinforcement contingency to budgetary slack, and no interaction between obedience pressureand moral equity to budgetary slack Key Words: obedience pressure, reinforcement contingency, moral equity, budgetary slack

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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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Kab. serang,

Banten

INDONESIA