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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 INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DI INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL INTERVENING Euis Nurhayati; Bustanul Arifin; Windu Mulyasari
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.6 KB) | DOI: 10.35448/jte.v14i1.5424

Abstract

This study aims to empirically examine the effect of intellectual capital on the performance of firm and competitive advantage as a mediating variable. Firm performance used in this study measured using Return On Asset (ROA), and Return On Equity (ROE). While intellectual capital is measured by using VAIC™ method developed by Pulic (1998 ). Competitive advantage is measured by cost of R&D.This study used a sample of banking companies listed on the Stock Exchange period 2012-2015 using purposive sampling method . The data used were obtained from the annual financial statements of banking companies listed on the Stock Exchange. The method of analysis used in this study is multiple regression analysis . This method was chosen because all of the data is matrix variable. The results of this study indicate that VAIC has significant effect on ROA. ROA has a significant effect on competitive advantage, and competitive advantage has the effect of mediation on the VAIC and ROA.Keywords:Intellectual Capital;Firm Size;Competitive Advantage;FirmPerformance;Banking
PENGARUH KONFLIK AGENCY : KOMPOSISI KEPEMILIKAN, KOMPENSASI MANAJEMEN DAN LEVERAGE TERHADAP PERMINTAAN JASA NONASSURANCE Roza Mulyadi
Tirtayasa Ekonomika Vol 12, No 2 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.969 KB) | DOI: 10.35448/jte.v12i2.4998

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
MENGELOLA TEAMWORK DAN EMOTIONAL INTELLIGENCE SUMBER DAYA MANUSIA TENAGA KEPENDIDIKAN DI KOTA SERANG Ranthy Pancasasti
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.478 KB) | DOI: 10.35448/jte.v14i1.5414

Abstract

The purpose of this study was to analyze the magnitude of the influence: (1) transformational leadership on teamwork, (2) organizational climate on teamwork, (3) emotional intelligence on teamwork. The data obtained in this study were analyzed using quantitative and qualitative analysis methods. The population in this study were Human Resources for elementary school (SD) education staff in Serang City totaling 433 people. Sampling is done by random sampling method of 100 respondents. Primary data in this study comes directly from respondents. Secondary data was sourced from the Education Office and the Serang City and Banten Province Statistic Center, books, internet, and other parties related to this research. Data collection techniques were carried out by interviews, questionnaires, and documentation studies. The data obtained in this study were analyzed using quantitative and qualitative analysis methods (tabulation analysis methods, descriptive, focus group discussion (FGD), and root case analysis (RCA)). In accordance with the results of this study that Transformational Leadership (X1) has a direct effect on Teamwork (Y), Organizational Climate (X2) has a positive direct effect on Teamwork (Y), Emotional Intelliegence (X3) has a positive direct effect on Teamwork (Y)
FAKTOR-FAKTOR PENENTU INKLUSI KEUANGAN DI INDONESIA PERIODE TAHUN 2012-2016 Yuni Noor Annisa; Sugeng Setyadi; Samsul Arifin
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.207 KB) | DOI: 10.35448/jte.v14i1.5425

Abstract

This study aims to determine the effect of inflation, gross domestic product (GDP) per capita, Micro, Small and Medium Enterprises (MSMEs) and Non Performing Loans (NPL) on financial inclusion in Indonesia, with indicators of 33 provinces during the period of 2012-2016. The method used in processing data is the panel data. The results showed that the inflation variable have effect on financial inclusion, GDP per capita have effect on financial inclusion and the NPL have effect on financial inclusion in Indonesia for the period of 2012-2016. However, MSMEs have no effect on financial inclusion in Indonesia for the period of 2012-2016
PENGARUH PENERAPAN APLIKASI e-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI KARYAWAN YANG DI MODERASI OLEH DUKUNGAN ORGANISASI DI KAWASAN INDUSTRI EJIP CIKARANG Muhamad Dedi Kusnadi
Tirtayasa Ekonomika Vol 12, No 2 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (27.138 KB) | DOI: 10.35448/jte.v12i2.5133

Abstract

This research is conducted to see the effect of e-filing application on tax payer compliance who are moderated by organization support in EJIP Industrial Park Cikarang, this research is based on the low level of e-Filing usage where the level of achievement of e-Filing reporting in 2016 when compared to the registered taxpayer only 25.76%, whereas the structure of registered taxpayers is dominated by employee individual tax payers. This research focuses on the employee population in EJIP Industrial Park Cikarang with total employees + - 20.000 people with slovin sampling technique obtained sample of 100 samples, testing using SPSS software. The results showed that organizational support has been shown to strengthen the effect of e-Filing on the compliance of employee individual taxpayers.
PENINGKATAN KINERJA BISNIS UMKM BATIK SEMARANG DENGAN MENCIPTAKAN KEUNGGULAN BERSAING Rahmi Yuliana; Eldes Willy Filatrovi
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.905 KB) | DOI: 10.35448/jte.v14i1.5415

Abstract

The number of micro, small and medium enterprises (SMEs) in 2017 was recorded at 45 million business units. The majority of our economic actors are small and medium enterprises. In addition, this sector also absorbs 79 million people from the 100 million Indonesian workforce. Therefore, there must be various efforts made to develop small businesses in Indonesia, so that this sector develops better. Semarang City and Semarang Regency are the lowest cities for the number of batik entrepreneurs, therefore batik from Semarang City and Semarang Regency is the focus of research. If Semarangan Batik UKM cannot maintain its existence and make improvements to deal with market behavior that is increasingly open in the future, Semarangan Batik will be left far behind other batik-producing districts.population is 150 Semarangan Batik UMKM players in Semarang City and Semarang Regency as many as 150. The results of testing the effect of information technology utilization on competitive advantage is information technology has a positive effect on competitive advantage, the use of information technology has a positive effect on business performance, innovation strategies have a positive effect on excellence competing, innovation strategies do not have a positive effect on business performance and competitive advantage has a positive effect on business performance
PENGARUH STRUKTUR MODAL (LEVERAGE, DEBT EQUITY RATIO, LONG TERM DEBT TO ASSET RATIO), PROFITABILITAS, & BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERHUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2015 – 2017 Roni Dwi Laksono
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.43 KB) | DOI: 10.35448/jte.v14i1.5427

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, profitabilitas, dan biaya operasional terhadap pajak penghasilan badan terutang pada perusahaan manufaktur yang terdaftar di BEI periode tahun 2015 – 2017. Teknik pengambilan sampel dengan menggunakan metode purposive sampling. Sampel yang didapat dalalm penelitian berjumlah 126 perusahaan manufaktur selama periode 2015 – 2017. Teknik analisis data menggunakan uji asumsi klasik dan analisis regresi linier berganda dengan SPSS versi 18.00. Hasil analisis data menerangkan bahwa struktur modal, DER, biaya operasional, dan profitabilitas berpengaruh terhadap struktur modal, sedangkan LDAR tidak berpengaruh terhadap struktur modal
TINGKAT KESADARAN MASYARAKAT UNTUK MEMBAYAR PAJAK DAERAH DALAM MENDUKUNG PEMBANGUNAN (Studi di Wilayah Pemerintahan Kota Serang) Djasuro Surya; Dede Hamdan; Fathul Muin
Tirtayasa Ekonomika Vol 14, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v14i2.6518

Abstract

Regional tax is an effort for sustainable regional development. Serang City is a region that has considerable regional tax potential. This study aims to analyze the level of awareness of the people of Serang city to pay Regional Taxes in order to support urban development. The results showed that the awareness of the people of Serang in paying regional original taxes (PAD) has increased from 2010 to 2017, however, the level of independence of the city of Serang has not been achieved this is evident from the relatively high level of dependence on the central government and the contribution of PAD in 2017 has not touched 20% (to be exact only 17.98%), while the previous year was all below 2017. To optimize PAD there were several suggestions that were submitted to the Serang city government, namely: detailed socialization to the entire community about the importance of regional taxes; Similar or fair treatment of all entities that do business; Providing free accounting software to facilitate paying for taxpayers; More real realization of development is needed by the city government.
PENGARUH STRUKTUR MODAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2017 Tarmiji Hairi
Tirtayasa Ekonomika Vol 14, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v14i2.4743

Abstract

Penelitian ini bertujuan untuk menganalisis: (1) pengaruh struktur modal terhadap nilai perusahaan (2) pengaruh profitabilitas terhadap nilai perusahaan (3) pengaruh ukuran perusahaan terhadap nilai perusahaan. Populasi dalam penelitian adalah perusahaaan yang tergabung dalam indeks LQ11 di Bursa Efek Indonesia (BEI) pada periode 2013-2017. Setelah dilakukan pemilihan sample dengan metode purposive sampling, diperoleh sampel sebayak 11 perusahaan. Metode analisis penelitian ini mengunakan regresi linier berganda. Pada uji asumsi klasik menghasilkan model regresi yang tidak terjadi multikolinieritas, tidak terjadi heterokendastisitas, dan tidak terjadi autokolerasi. Hasil penelitian ini menunjukan bahwa: (1) struktur modal berpengaruh signifikan terhadap nilai perusahaan, (2) profitabilitas berpengaruh signifikan terhadap nilai perusahaan, (3) ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan.
PENJUALAN ADAPTIF SEBAGAI PEMEDIASI KINERJA TENAGA PENJUALAN PERUSAHAAN ASURANSI DI JAWA TENGAH Dwi Suryanto Hidayat; Aprillia Elly Kusumastuti
Tirtayasa Ekonomika Vol 14, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v14i2.6486

Abstract

MEA is an opportunity and a challenge for the business world, not without its implications for the insurance industry in Indonesia. Another challenge comes from Indonesia's own domestic policy regarding the existence of the Health Social Security Organizing Agency (BPJS) for the enactment of Presidential Regulation No.111 of 2013 which mandates that every company must register its employees with BPJS. This Perpres indirectly shifts the opportunities for cooperation between private insurance companies and their policy holders. So that private insurance must strive to attract and maintain long-term good relations and be able to provide satisfaction to policyholders is to implement a relational marketing strategy that is the key to success in the performance of salespeople.The purpose of this study is to develop concepts and test empirically constants that contribute greatly to the performance of salespeople and strategies that can be used by insurance company management to improve the performance of salespeople. This study examines and analyzes the causal relationships between constructs in the model, namely the construct of customer orientation, competitive intelligence, and on the performance of salespeople with adaptive sales as mediators. The analysis used in this study is Structural Equation Modeling (SEM) using the AMOS version 22.0 for Windows. The number of samples analyzed was 210 respondents, insurance salespeople in Semarang, Solo, Yogyakarta. The results of this study are that customer orientation, competitive intelligence has an effect on sales force performance mediated by adaptive sales. As for the direct influence of customer orientation on sales performance is not significant. Similarly, the direct influence of competitive performance on sales force performance is not significant.

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