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Nuryasman MN
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submisipaper@fe.untar.ac.id
Editorial Address
Fakultas Ekonomi, Universitas Tarumanagara, Jakarta Jl. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta
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Kota adm. jakarta barat,
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INDONESIA
Jurnal Ekonomi
ISSN : 08549842     EISSN : 25804901     DOI : 10.24912
Core Subject : Economy,
Jurnal Ekonomi [p-ISSN 0854-9842 : e-ISSN 2580-4901] is a peer-reviewed journal published three times a year (March, July, and November) by Faculty of Economics, Universitas Tarumanagara. Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of research on economics. Jurnal Ekonomi invites manuscripts in the various topics include, but not limited to, functional areas of Business studies, ethics; Education issues, entrepreneurship, electronic markets; Services, strategic alliances; Microeconomics; Behavioural and health economics; Government regulation, taxation, law issues; Macroeconomics; Financial markets, investment theories, banking; International economics, FDI; Economic development, system dynamics; Environmental studies, urban issues, emerging markets; Empirical studies, quantitative/experimental methods.
Articles 583 Documents
Pemahaman mahasiswa akuntansi terhadap aset, liabilitas, dan ekuitas setelah penerapan ifrs Sufiyati, Sufiyati; Dewi, Sofia Prima; Susanti, Merry
Jurnal Ekonomi Vol 23, No 1 (2018): March 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i1.338

Abstract

This study was conducted to determine whether there are differences in understanding of accounting for assets, liabilities, and equity between students from SMU majoring in IPS, SMU majoring in Science, and SMK Accounting Department. Data collection methods were conducted by distributing questionnaires to students in West Jakarta and Tangerang. The questionnaires were distributed from August 28 to October 18, 2017. Data processing methods were performed by using SPSS. The results showed that there is a difference of understanding of accounting for liabilities between students who come from SMU majoring in science with SMK Accounting Department, and SMU majoring in IPS with SMK Accounting Department but for students who come from SMU majoring in science majors and SMU majoring in IPS showed no difference. For students from majoring in IPS, SMU majoring in Science, and SMK Accounting Department showed the same understanding of accounting for assets and equity.
Pengaruh Kualitas Sistem, Kualitas Informasi, Penggunaan Sistem, Dan Kepuasan Pengguna Terhadap Dampak Individual (Studi Empiris Pada Bank Umum Di Jakarta) Agustin Ekadjaja, Ricche Khosasi,
Jurnal Ekonomi Vol 21, No 1 (2016): March 2016
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v21i1.385

Abstract

The implementation of operational system is a necessity for the bank. However, the successful implementation of the system to the end-user of the systems have some little problems related to the end-user performance. The purpose of this research is to analyze and demonstrate empirically the effect of system quality, information quality, system use, and user satisfaction of the individual impact. The sample used by 75 respondents who were in the commercial bank in Jakarta. To answer the research hypothesis with IBM SPSS Statistic (Statistical Package for the Social Sciences) 21.0 software, multiple regression analysis is used in this test, after testing the assumption of classical test first. Based on the research results, it can be concluded that the system quality, information quality, system use, and user satisfaction have an effect to the individual impact. To get a better results, further research is recommended to add other variables to measure the effect of individual impact directly.
Pendapatan Asli Daerah Kota Surabaya Sebelum Dan Sesudah Sistem Pajak Online Fidiana, Aji Rifqi Rawadani,
Jurnal Ekonomi Vol 23, No 3 (2018): November 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i3.413

Abstract

This research aims to examine the difference of Original Regional Revenue Surabaya before and after the Online Tax System in the 2015-2017 period. The population in this research are hotel tax, restaurant tax, and parking tax in Surabaya city area in every month at 2015-2017 period which amount to 36 data. The data in this research are secondary data covering the realization and target of hotel tax, restaurant tax, and parking tax during the 2015-2017 period obtained from Surabaya City Financial and Regional Tax Management Board. Hypothesis test using independent t independent test analysis, using SPSS. The results showed that there are differences in the original income of Surabaya city before and after the online tax system in 2015-2017. The achievement of effectiveness level before and after the online system is increase in hotel tax and parking tax, whereas in restaurant tax the achievement of its effectiveness is stable from 2015-2017. So with the online tax system will provide convenience and provide oversight of taxpayers in reporting the amount of tax, so the potential for tax leakage can be minimized which will automatically give influence in increasing the original income of the city of Surabaya
DAMPAK VARIABEL MAKROEKONOMI DAN INDEKS SAHAM GLOBAL TERHADAP INDEKS HARGA LQ45 DI BURSA EFEK INDONESIA MN, Nuryasman; Permatasari, Verencia
Jurnal Ekonomi Vol 21, No 3 (2016): November 2016
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v21i3.21

Abstract

The objective of this research was to examine the macroeconomics variable and global stock price index that influencing LQ45 stock price. There were three fundamental macroeconomics variables in this study such as Exchange rate of Rupiah, Interest Rate (SBI), and gold prices which used with global stock price index (Dow Jones Industrial Average) to examine their influence to LQ45 stock price.The sampling data used are 69 months from 2009 January until 2014 September. The selection ofthe sample usedisa non-probability sampling method, using purposive sampling technique. The method usedis multiple regression analysis and Error Correction Model (ECM)using softwareEviews6.0witha significance level of5%. The result of t-test show that gold prices have not influence LQ45 stock price. While the Exchange rate of Rupiah, Interest Rate (SBI), and Dow Jones Industrial Average have influence LQ45 stock price.The result of F- test (jointly test) showthat there are significantjointlybetween Exchange rate of Rupiah, Interest Rate (SBI), gold price, and Dow Jones Industrial Averageon LQ45 stock price.The result of ECM Models show that  between Exchange rate of Rupiah, Interest Rate (SBI), gold price, and Dow Jones Industrial Averageon LQ45 stock price, there was notable toachieve abalance inthe long run.
Impact Of Village Financial Implementation On Village Financial Management Accountability Agung Nur Probohudono, Indrian Supheni, Rahmawati,
Jurnal Ekonomi Vol 24, No 1 (2019): March 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i1.479

Abstract

Accountability in the implementation and management of village finance is very important. Requires the village government to manage village finance professionally, effectively and efficiently, and responsibly. One source of village income that functions as a source of village operational activities and for community empowerment is the Village Fund. With the receipt of this fund, the village government must be prepared and able to manage village finance based on the principles of transparency, accountability, and participation in accordance with Minister of Home Affairs Regulation No. 113 of 2014. The purpose of this study is to determine the effect of village finance on village financial management accountability. The subject of this study was the village government in East Java. The sample in this study were 374 villages. The results show that the implementation of income receipts, expenditure implementation, and financing implementation have a significant influence on the accountability of village financial management. 
PENGARUH KEPEMILIKAN PUBLIK, PERTUMBUHAN PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP PENGGANTIAN AUDITOR Kristian, Michelle
Jurnal Ekonomi Vol 20, No 2 (2015): July 2015
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v20i2.160

Abstract

The issue of auditor’s independence is the main cause why the company is required to conduct mandatory penggantian auditor. Various questions arise when there are companies that perform voluntary penggantian auditor, the change of auditors outside thePeraturan Menteri Keuangan No. 17/PMK.01/2008. The purpose of this study is to test the effect of public ownership, company’s growth, and public accountant firm’s size towards penggantian auditor. The object of this study is Kompas100 Index company for period 2011-2013. Selection of the sample is determined based on purposive sampling method. The sample used in the study are 34 companies that are successively entered Kompas100 Index period 2011-2013 except for the financial sector, presenting financial statements in Indonesian Rupiah, has assets increased from year to year, and contains all data related to all variables. The data used in this study are secondary data, the annual financial statements audited by an independent auditor. Data analysis method used is logistic regression, as the dependent variable is non-metric and the independent variables are mixture of metric and non-metric. The results of this study are (1) public ownership does not affect penggantian auditor significantly, (2) company’s growth does not affect penggantian auditor significantly, (3) public accountant firm’s size does not affect penggantian auditor significantly, (4) public ownership, company’s growth, and public accountant firm’s size simultaneously do not affect penggantian auditor significantly.
Pengaruh Realisasi Belanja Modal, Fiscal Stress, Produk Domestik Regional Bruto (PDRB) Terhadap Kemandirian Keuangan Daerah (Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Kalimantan Timur Nuryasman MN, Rinaldi,
Jurnal Ekonomi Vol 18, No 1 (2013): March 2013
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v18i1.508

Abstract

Tujuan penelitian ini adalah untuk fungsi analisi berkaitan dengan efek dari belanja modal, stres fiscal, perubahan PDRB menuju kemandirian finansial Kalimantan Timur
PERKEMBANGAN TINGKAT KEMISKINAN DAN KESENJANGAN SOSIAL REGIONAL DI INDONESIA 2011-2015 Prasodjo, Iwan
Jurnal Ekonomi Vol 22, No 1 (2017): March 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i1.179

Abstract

This article discusses on poverty rate and inequlity in urban and rural areas during 2011-15. It shows that poverty rate tends todecrease. The poverty in rural area is worse than that in the urban one. The urban poor people work in the informal sector or in the small business. The poor in the rural areas work in the agriculture sector. The majority of poorest provinces is in the east Indonesia. However, the majority of the poor people live in Java island. Eventough the income inequility in Indonesia is moderate, but it  has been increased since 2011. There are many more poor people above the national poverty line. The government could inprove rural and east Indonesia infstructure in order to increase agriculture production. In this way the poverty in rural area and the gap between east and west Indonesia could decrease.
Analisis Faktor yang Mempengaruhi Corporate Social Responsibility Disclosure pada Perusahaan Pertambangan Irena, Irena
Jurnal Ekonomi Vol 24, No 3 (2019): November 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i3.596

Abstract

This research aims to examine and analyze the influence of profitability, leverage, company size and size of board of commissioner partially on CSRD in mining companies listed on the Indonesia Stock Exchange (IDX) period 2012-2016. The method used in this research is quantitative descriptive research. Population in this research is all mining companies listed in IDX period 2012-2016, which is 36 companies. Based on the sample selection method, the number of companies selected to be the research sample is 25 companies. The technique of data analysis used is multiple linear regression analysis. The result of this research is company size and size of board of commissioner had significant influencepartiallyto CSRD on mining companies listed on IDX period 2012-2016.
Analisis pengaruh kinerja karyawan pt jasa marga (persero) tbk cabang jagorawi Nazwirman, Nazwirman; Alang, Syamsu; Prianggodo, Agung
Jurnal Ekonomi Vol 22, No 2 (2017): July 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i2.221

Abstract

The purpose of this study was to determine whether there is influence between work discipline, organizational culture on employee performance either partially or jointly in PT Jasa Marga (Persero) Tbk, Branch Jagorawi. Results of analysis that Work Discipline positive effect on employee performance, with a very strong degree of correlation values. influence the value of the (R) of 0.871, the contribution of the coefficient of determination (R2) of 0.759 or 75.9%. Organizational culture has a positive effect on employee performance, with a very strong degree of correlation values. influence the value of the (R) of 0.915, the contribution of the coefficient of determination (R2) of 0.838 or 83.8%. And Discipline of Work and Organisational Culture jointly have a positive influence on employee performance, with a very strong degree of correlation values. influence the value of the (R) of 0.920, the contribution of the coefficient of determination (R2) of 0.847 or 84.7% indicates the significance of the effect given by the Discipline of Work and Organizational Culture on Employee Performance. ANOVA analysis showed that the obtained value obtained Fvalue of 283.961 greater value to Ftable 3.940 at alpha (α) 5% = (267.551> 3.940) means there is a rejection of H0. It means that the variable labor discipline and organizational culture together significantly affect employee performance variables, and there is a very strong influence of the value stated.

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