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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 242 Documents
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The Influence of CSR and Environmental Disclosure on Company Value with Profitability as a Moderation Variable Yuha Nadhirah Qintharah; Triyani Triyani
Tirtayasa Ekonomika Vol 1, No 1 (2026)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v1i1.39174

Abstract

This study aims to determine the effect of Corporate Social Responsibility, Environmental Disclosure and Profitability on Firm Value.This study uses quantitative methods and the type of data used is secondary data in the form of company financial reports. The population used in this study are consumer non-cylicals sector companies in the food & beverage sub-sector listed on the Indonesia Stock Exchange for the period 2018-2022. The samples to be used in this study were selected based on purposive sampling method, so that a total of 105 samples were obtained from 21 companies in the consumer non-cylicals sector of the food & beverage sub-sector during the 2018-2022 period. The data in this study were processed using the SSPS (Statistical Product and Service Solution) version 23 program.The results of this study indicate that Corporate Social Responsibility has a negative and significant effect on Firm Value, Environmental Disclosure has a positive effect on Firm Value, Profitability with ROE proxy cannot moderate the relationship between Corporate Social Responsibility on Firm Value, Profitability with ROE proxy weakens the relationship between Environmental Disclosure on Firm Value.
Gen Z's Consumptive Behavior in the Digital Transaction Era Asmi Ayuning Hidayah; Isti Riana Dewi
Tirtayasa Ekonomika Vol 1, No 1 (2026)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v1i1.42025

Abstract

The growth of financial technology and digital marketing has reshaped consumer behavior, particularly among Generation Z. This study examines the effects of e-wallet usage intensity, promotion, and digital information media on the consumptive behavior of Generation Z. A quantitative survey was conducted with 100 Generation Z respondents who actively use e-wallet services. Data were collected using a Likert-scale questionnaire and analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that e-wallet usage intensity has no significant effect on consumptive behavior. In contrast, promotion and digital information media have positive and significant effects. These findings suggest that consumptive behavior is driven more by digital marketing exposure than by the frequency of using digital payment tools. The study provides insights for designing more effective digital marketing strategies and promoting responsible financial behavior among Generation Z.
Determinasi Valuasi Perusahaan melalui Likuiditas, Leverage, dan Profitabilitas pada Perusahaan Food and Beverage di Bursa Efek Indonesia Jansen Zanetti Kifli; Indra Widjaja
Tirtayasa Ekonomika Vol 1, No 1 (2026)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v1i1.38488

Abstract

This study investigates the effect of liquidity, leverage, and profitability on firm valuation of food and beverage companies listed on the Indonesia Stock Exchange during 2021-2024. Firm valuation is measured using Price to Book Value, while liquidity, leverage, and profitability are proxied by Current Ratio, Debt to Equity Ratio, and Return on Equity respectively. Secondary data from 26 companies over four years were analyzed using panel data regression with Fixed Effect Model. The findings reveal that liquidity has a significant positive effect on firm valuation, leverage has a significant negative effect, and profitability has the strongest significant positive effect. These results indicate that companies with adequate liquidity, low leverage, and high profitability tend to receive premium valuation from investors. The practical implication is that management needs to maintain liquidity balance, manage capital structure prudently, and focus on enhancing profitability to maximize shareholder value. Keywords: Firm Valuation, Liquidity, Leverage, Profitability, Food and Beverage Industry ABSTRAK Penelitian ini menginvestigasi pengaruh likuiditas, leverage, dan profitabilitas terhadap valuasi perusahaan food and beverage yang tercatat di Bursa Efek Indonesia periode 2021-2024. Valuasi perusahaan diukur menggunakan Price to Book Value, sementara likuiditas, leverage, dan profitabilitas masing-masing diproksikan dengan Current Ratio, Debt to Equity Ratio, dan Return on Equity. Data sekunder dari 26 perusahaan selama empat tahun dianalisis menggunakan regresi data panel dengan Fixed Effect Model. Hasil penelitian menemukan bahwa likuiditas berpengaruh positif signifikan terhadap valuasi perusahaan, leverage berpengaruh negatif signifikan, dan profitabilitas berpengaruh positif signifikan dengan dampak terkuat. Temuan ini mengindikasikan bahwa perusahaan dengan likuiditas memadai, leverage rendah, dan profitabilitas tinggi cenderung mendapat valuasi premium dari investor. Implikasi praktis penelitian ini adalah manajemen perlu menjaga keseimbangan likuiditas, mengelola struktur modal secara prudent, dan fokus meningkatkan profitabilitas untuk memaksimalkan nilai pemegang saham. Kata kunci: Valuasi Perusahaan, Likuiditas, Leverage, Profitabilitas, food and beverage.
Pengaruh Pertumbuhan Ekonomi, Kemiskinan, Kepadatan Penduduk, dan Indeks Pembangunan Manusia (IPM) terhadap Indeks Kualitas Lingkungan Hidup (IKLH) di Pulau Jawa tahun 2015 - 2024 Anggita Puspitasari; Asih Sri Winarti
Tirtayasa Ekonomika Vol 1, No 1 (2026)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v1i1.39324

Abstract

Sustainable development is a development concept that emphasizes a balance between economic growth and environmental sustainability. However, in reality, high economic activity has the potential to put pressure on the environment. This study aims to analyze the influence of economic growth, poverty, population density, and the Human Development Index (HDI) on environmental quality in six provinces on the island of Java from 2015 to 2024. Estimations were conducted using panel data regression with the selected model, the Fixed Effect Model (FEM), processed using stata 17. The results show that economic growth and population density have a significant negative effect on the environment, while poverty and HDI have a significant positive effect on environmental quality. Keywords: Economic Growth; Poverty; Population Density; HDI; Environmental Quality.
Pengaruh Kinerja Fiskal dan Pembangunan Manusia Terhadap Pertumbuhan Ekonomi Kota dan Kabupaten di Jawa Tengah Muhammad Fahrur Rozi
Tirtayasa Ekonomika Vol 1, No 1 (2026)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v1i1.38626

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh belanja pemerintah, pendapatan asli daerah, tingkat partisipasi angkatan kerja dan indeks pembangunan manusia terhadap produk domestic regional produk di 35 kabupaten/kota di Jawa tengah periode 2014-2023. Penelitian ini menggunakan analisis kuantitatif dengan menggunakan analisis regresi data panel dengan Fixed Effect Model (FEM). Data untuk penelitian ini menggunakan data sekunder yang diambil dari Badan Pusat Statistik Indonesia dan Djpk.kemenkeu. Hasil penelitian menujukkan secara simultan variabel independen memiliki pengaruh signifikan terhadap variabel dependen, secara partial belanja pemerintah dan tenaga kerja tidak memiliki pengaruh signifikan terhadap PDRB sedangkan, Dana alokasi Khusus memiliki pengaruh negatif dan signifikan, serta indeks pembagunan manusia berpengaruh positif dan signifikan. Implikasi kebijakan yang dapat disaranakan adalah perlunya oplimalisasi efektivitas belanja daerah ke sektor-sektor produktif, penyesuaian skema DAK pada proyek-proyek strategis dan melakukan investasi pada human capital.
Analisis Pengaruh Social Value, Self Competence dan Financial Award Terhadap Career Path dengan Current Knowledge Seeking Intention sebagai Variabel Mediasi (Studi pada Mahasiswa Prodi Pendidikan Akuntansi FEB UNNES Angkatan 2022) Dea Syahla Salsa Bila; Rediana Setiyani
Tirtayasa Ekonomika Vol 1, No 1 (2026)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v1i1.39335

Abstract

This research examines the factors that influence students in choosing a career path in the field of accounting, focusing on social value, self competence, financial award, and current knowledge seeking intention as a mediating variable. Using a quantitative approach and descriptive analysis, data were collected through questionnaires distributed to 167 students of the Accounting Education Study Program at UNNES, class of 2022, using a saturated sampling method. The results show that social value and financial award have a significant positive effect on current knowledge seeking intention and career path. Self competence does not affect current knowledge seeking intention or career path. Current knowledge seeking intention has a significant negative effect on career path and cannot mediate the relationship between social value, self competence, and financial award and career path. This study provides insights into key factors that may shape students’ decisions to pursue a career path accounting.
Pengaruh Liberalisasi Ekonomi terhadap Kesenjangan Sosial di Brazil: Tinjauan Ekonomi Politik Radikal Deni Mursalin; Ferdiansah Meliano Resa Sandofa
Tirtayasa Ekonomika Vol 1, No 1 (2026)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v1i1.38716

Abstract

This study examines the impact of economic liberalization on social inequality in Brazil from 2004 to 2023 through the lens of radical political economy, specifically Marxist dependency theory. Using multiple regression analysis with the Gini index as the dependent variable and trade openness and government spending on education as independent variables, this study reveals findings that contradict theoretical expectations. The results show that trade openness (β = -0.563, p < 0.001) and government spending on education (β = -5.862, p < 0.001) significantly reduce inequality, contrary to the predictions of traditional dependency theory. The model explains 79.28% of the variance in inequality (R² = 0.7928). These findings suggest that Brazil's experience during the commodity boom and social policy expansion created conditions in which increased global integration and strategic public investment actually mitigated inequality. This study contributes to dependency theory by demonstrating how domestic policy interventions can mediate the relationship between global economic integration and inequality in peripheral economies.
Pengaruh Penerapan Sistem E-Filing Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Melly Melantiani; Andi Andi; Kurniasih Dwi Astuti
Tirtayasa Ekonomika Vol 1, No 1 (2026)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v1i1.40632

Abstract

This study aims to determine the effect of the implementation of the e-filing system and tax understanding on the compliance of individual taxpayers at the Pandeglang Pratama Tax Service Office. The population in this study were all ASN taxpayers at the Pandeglang Pratama Tax Service Office, and the sample used was 99 ASN Taxpayers. This study is quantitative. The type of data in this study is primary with data sources using questionnaires, data analysis used is Multiple Linear Regression. The results of this study indicate that the implementation of the e-filing system and tax understanding have an effect on the compliance of individual taxplayers.
Pengaruh EPS, Volume Perdagangan Saham, Dan Jumlah Pengguna Terhadap Pendapatan Layanan Digital Empat Perusahaan Telekomunikasi Indonesia Periode 2015-2024 Zilfa Dhurrotun Nasifah; Yessi Amalia; Dani Dwi Anggraeni; Myashita Zahramadanti Zahramadanti; Ananda Nayya Putri Hambali
Tirtayasa Ekonomika Vol 1, No 1 (2026)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v1i1.37326

Abstract

This study analyze the effect of Earning per Share (EPS), stock trading volume, and user base growth on digital service revenue among four major telecommunication companies in Indonesia, specifically PT Telkom Indonesia, PT Indosat Ooredoo Hutchison, PT XL Axiata, and PT Smartfren Telecom during 2015–2024. Using a quantitative approach with annual panel regression, the results show that EPS exerts a negative and statistically insignificant effect on digital service revenue. In contrast, stock trading volume and the number of users have a positive and significant impact, indicating that capital market dynamics and user expansion serve as key drivers of digital revenue performance. The Adjusted R-Squared of 0.9753 demonstrates that 97.53% of revenue variation is explained by the model. These findings highlight the strategic role of financial stability, trading activity, and user growth in strengthening digital revenue performance within Indonesia’s telecommunication industry.
Pengaruh Investasi, Inflasi, Dan Apbd Terhadap Pertumbuhan Ekonomi Di Provinsi Jawa Barat Tahun 2015-2024 Elga Nurul Rahayu; Ayus Ahmad Yusuf; Achmad Otong Busthomi
Tirtayasa Ekonomika Vol 1, No 1 (2026)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v1i1.39093

Abstract

Pertumbuhan ekonomi merupakan indikator penting dalam menilai keberhasilan pembangunan daerah. Provinsi Jawa Barat sebagai salah satu pusat kegiatan ekonomi di Indonesia memiliki dinamika pertumbuhan ekonomi yang dipengaruhi oleh berbagai faktor makroekonomi, antara lain investasi, inflasi, dan kebijakan fiskal daerah yang tercermin dalam Anggaran Pendapatan dan Belanja Daerah (APBD). Penelitian ini bertujuan untuk menganalisis pengaruh investasi, inflasi, dan APBD terhadap pertumbuhan ekonomi di Provinsi Jawa Barat periode 2015–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari Badan Pusat Statistik (BPS) dan Open Data Jabar. Pertumbuhan ekonomi diukur melalui Produk Domestik Regional Bruto (PDRB), sedangkan variabel independen meliputi investasi, inflasi, dan APBD. Analisis data menggunakan regresi linier berganda dengan bantuan aplikasi SPSS. Hasil penelitian menunjukkan bahwa secara parsial investasi berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi, inflasi berpengaruh negatif, sedangkan APBD tidak berpengaruh signifikan. Namun, secara simultan ketiga variabel tersebut berpengaruh signifikan terhadap pertumbuhan ekonomi di Provinsi Jawa Barat

Page 24 of 25 | Total Record : 242

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