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INDONESIA
Jurnal Ekonomi
Published by Universitas Tarumanagara
ISSN : 08549842     EISSN : 25804901     DOI : 10.24912
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 11 Documents
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Search results for , issue "Vol 22, No 3 (2017): November 2017" : 11 Documents clear
FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2013-2015 Hastuti, Rini Tri
Jurnal Ekonomi Vol 22, No 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.285

Abstract

The purpose of this research is to reexamine the factors allegedly effecttoincome smoothing, whiches firm size, profitability, financial leverage, institutional ownership. The sample of this study consisted of 59 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 until 2015. To determine the status of grading company and not a profit grader used Eckel index. As for answering research hypothesis used Logistic Regression analysis tools. The results of this study concludes that income smoothing taken by the company to go public in the Indonesia Stock Exchange (IDX). Multivariate testing using the Logistic Regression showed thatfirm size, profitability, financial leverage has significant effect on income smoothing. While, the variable institutional ownership had no significant effect on income smoothing.
PENGARUH KUALITAS MANAJER PAJAK TERHADAP PENGHINDARAN PAJAK DENGAN ETIKA MACHIAVELLIAN SEBAGAI PEMEDIASI Trisnawati, Estralita; Sembel, Roy; Gunawan, Juniati; Waluyo, Waluyo
Jurnal Ekonomi Vol 22, No 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.280

Abstract

This study aims to examine the effect of tax managers' quality on tax avoidanceof manufacturing industry firms listed on the Indonesia Stock Exchange withmachiavellian ethics as intervening. Using path analysis model with WarpPLS 5.0. This study examined the primary data for tax manager qualities and machiavellian ethics obtained from 103 tax managers working in manufacturing industry firms at IDX and secondary data from financial statements for tax avoidance. There are 10 tax avoidance indicators used as a proxy. This study gives results that the quality of tax managers have a significant positive effect on Machiavellian ethics. However, machiavellian ethics can not mediate the influence of tax manager quality on tax avoidance.
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, MOTIVASI DAN KOMPENSASI TERHADAP KINERJA KARYAWAN Widayati, Catur; H. Rahardjo, Thea; Febriyanti, Melly
Jurnal Ekonomi Vol 22, No 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.286

Abstract

This research aims to examine and analyze the influence of Transformationalleadership style, motivation and compensation on performance of employees at PT.Hanken Indonesia Cibitung. The methods used in this research is descriptive method. The object of this research is all staff office division who worked in PT. Hanken Indonesia Cibitung with a population 125 people. Sampling technique using non-probability sampling with total samples is 95 people. The approach used in this research is a Structural Equation Models (SEM) with Smart analysis tools-PLS. The results showed transformational leadership style gives a positive and significant influence on employee performance. Work motivation has no significant on employee performance.Compensation provides a positive and significant effect on performance employees. This is evidenced from the results of hypothesis testing (t-test) which shows the significance value of the independent variables.
PENGARUH GAYA KEPEMIMPINAN DAN TINGKAT KEDISIPLINAN KERJA TERHADAP KINERJA KARYAWAN DI UNIT PT.BANK BTPN SYARI’AH,TBK CABANG SERANG Listiawati, Listiawati; Permana, Angrian; Khoirunnisa, Isma
Jurnal Ekonomi Vol 22, No 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.281

Abstract

The purpose of this study is to examine the influence of leadership style and thelevel of discipline on the performance of employees in the Unit PT.Bank Btpn Syari'ah, Tbk Serang Branch. The research method used is quantitative by using Descriptive Approach method with the questionnaire as a research instrument.That simultaneously there is influence between Leadership Style and Discipline to Employee Performance. value of correlation coefficient between Leadership Style and Discipline to Employee Performance of 0908 (very strong). the value of determination coefficient of 0.824,meaning Leadership Style (x1) and Discipline (x2) contributed 82.4% to Employee Performance (Y), while the remaining 17.6% influenced other variables not described inthis studyTujuan dari penelitian ini adalah untuk menguji pengaruh gaya kepemimpinandan tingkat kedisiplinan terhadap kinerja karyawan di Unit PT.Bank Btpn Syari’ah,Tbk Cabang Serang. Metode penelitian yang digunakan adalah kuantitatif dengan menggunakan metode pendekatan Deskriptif Asosiatif dengan kuesioner sebagai instrumen penelitian. Bahwa secara simultan terdapat pengaruh antara Gaya Kepemimpinan dan Kedisiplinan terhadap Kinerja Karyawan. nilai koefisien korelasi antara Gaya Kepemimpinan dan Kedisiplinan terhadap Kinerja Karyawan sebesar 0.908 (sangat kuat). nilai koefisien determinasi sebesar 0,824, artinya Gaya Kepemimpinan (x1)dan Kedisiplinan (x2) memberikan kontribusi sebesar 82,4% terhadap Kinerja Karyawan(Y), sedangkan sisanya 17,6% dipengaruhi variabel lain yang tidak dijelaskan dalam penelitian ini. 
URGENSI PENERAPAN CALESTIAL MANAGEMENT BAGI PENINGKATAN KUALITAS SDM PADA IKNB SYARIAH Trimulato, Trimulato
Jurnal Ekonomi Vol 22, No 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.287

Abstract

The non-bank syariah financial industry (IKNB Syariah) in Indonesia continues to experience a very good improvement. The growth of IKNB Syariah is seen in the total assets of IKNB syariah in 2010, 9,333 billion rupiah, in year rose to 46,895 billion rupiah. With an average growth rate of 62.29%. Therefore, the development of IKNB syariah must be balanced with sufficient resources and quality. OJK efforts have been made in improving the quality of human resources in IKNB Syariah with two big strategies. This research uses a qualitative descriptive type, Limitation in this paper is focused on OJK efforts in improving the existing human resources IKNB syari'ah. The need for application of celestial management for human resources in IKNB syariah. The results of this paper that OJK has set two strategies in an effort to improve the quality of human resources in IKNB sharia. Then the need for application of celestial management for human resources in IKNB sharia to create good quality. Because IKNB sharia is a business institution that can not be separated from religious or spiritual aspect. So it requires the right concept in improving the quality of human resources it has.
PENGARUH JUMLAH DEWAN DIREKSI DAN SHAREHOLDER EQUITY TO TOTAL ASSET RATIO TERHADAP FINANCIAL DISTRESS (Studi Pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2012-2015 ) Kristian, Michelle
Jurnal Ekonomi Vol 22, No 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.282

Abstract

The objective of this research was to examine the directors size and shareholderequity ratio towards financial distress. In this research, directors size measured by its size and shareholder equity ratio measured by comparing shareholder equity to total assets, while financial distress was measured by Altman Z-Score Model with five ratios.The object in this research was companies that are experiencing financial distress and were listed at Indonesia Stock Exchange (IDX) for period 2012 until 2015. The sample was selected by using purposive sampling method and the secondary data used in this research was analyzed by using multiple regression method. In total, there were 22 companies that fulfill the requirements set by the researcher.The results of this research were directors size and shareholder equity ratio simultaneously had significant effect on financial distress. Directors size had no positive effect on financial distress and Shareholder equity ratio had positive significant effect on financial distress. Tujuan dari penelitian ini adalah untuk menguji ukuran direksi dan rasio ekuitas pemegang saham terhadap tekanan keuangan. Dalam penelitian ini, ukuran direksi diukur dengan ukuran dan rasio ekuitas pemegang saham yang diukur dengan membandingkan ekuitas pemegang saham dengan total aset, sedangkan financial distress diukur dengan Altman Z-Score Model dengan lima rasio. Objek dalam penelitian ini adalah perusahaan yang mengalami financial distress. dan terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2012 sampai 2015. Sampel dipilih dengan menggunakan metode purposive sampling dan data sekunder yang digunakan dalam penelitian ini dianalisis dengan menggunakan metode regresi berganda. Secara keseluruhan, ada 22 perusahaan yang memenuhi persyaratan yang ditetapkan oleh peneliti. Hasil penelitian ini adalah rasio direksi dan rasio ekuitas pemegang saham secara simultan berpengaruh signifikan terhadap financial distress. Ukuran Direksi tidak berpengaruh positif terhadap financial distress dan rasio ekuitas pemegang saham berpengaruh positif signifikan terhadap financial distress.
REAKSI PASAR DI SEPUTAR PENGUMUMAN PROPER (PROGRAM PENILAIAN PERINGKAT KINERJA PERUSAHAAN DALAM PENGELOLAAN LINGKUNGAN HIDUP ) Kusumo, Verena Winardi; Nugrahanti, Yeterina Widi
Jurnal Ekonomi Vol 22, No 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.288

Abstract

The purpose of this research is to examine the change of market reaction around the date of Corporate Performanice Rating program in Environ mental management (PROPER) announcement and the change of market reaction between good PROPER rank and bad PROPER rank. The market reaction is measured by abnormal return and trading volume activity. The sample of the study consist of 25 companies which joined on PROPER and listed on the Indonesian Stock Exchange in 2009-2013. Data that used in this study consist of share’s daily closing price and daily trading volume. The research period is 7 days by using market-adjusted model. Analyzed technique for examining the hypothesis is Wilcoxon Signed Test at level significant of 5%. The result of this research shows that PROPER announcement get any response from the investor, because there were significant changes to the abnormal return. But there were no significant changes to the trading volume activity before and after PROPER announcement, abnormal return and trading volume activity between good PROPER rank and bad PROPER rank.
PENGARUH SUBJECTIVE NORM DAN PERCEIVED BEHAVIORAL CONTROL TERHADAP INTENTION TO COMMIT DIGITAL PIRACY Ruslim, Tommy Setiawan; Rahardjo, Mukti; Widjaya, Hannes
Jurnal Ekonomi Vol 22, No 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.283

Abstract

In the era of computerization today, almost every company big and small usecomputers in running its business activities. Even not only within the scope of the company, both of the students, other businessmen are also many who use computers to help business activities. The high level of demand for the needs of the software to create a number of parties to create pirated software with a much cheaper price, so it is allegedly can make software makers experience losses of course. By doing a similar research as conducted by Yoon (2011), the authors conducted research on the intention to perform digital piracy in S1 Management Faculty of Economics Tarumanagara University. By using questionnaires, data is processed with PASW 18.00 software, there is also result of this research is subjective norm as independent variable (X1) and perceived behavioral control (X2) have significant influence to intention to commit digital piracy (Y).
KOMPETENSI MAHASISWA JURUSAN AKUNTANSI DAN KESIAPANNYA DALAM MENGHADAPI DUNIA KERJA ERA MASYARAKAT EKONOMI ASEAN (MEA ) Wirianata, Henny
Jurnal Ekonomi Vol 22, No 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.278

Abstract

The objective of this research is to know accounting student’s competency andtheir readiness to enter working environment in ASEAN Economic Community (AEC) era. Accounting student’s competency measured by ethical competency, knowledge competency, capability competency, relationship competency, and analysis competency. This research used primary data from questionnaires given to Tarumanagara University accounting students as respondents. The result of this research showed that Tarumanagara University accounting students have adequate ethical, capability, relationship, and analysis competency, but still not adequate for knowledge competency. Ethical, knowledge, and capability competency have significant influences to accounting student’s readiness, while relationship and analysis competency have insignificant influences to accounting student’s readiness to enter working environment in AEC era.
ANALISIS PENGARUH BIAYA PENDIDIKAN TERHADAP PENINGKATAN ASET DAN LABA PADA PERBANKAN SYARIAH DI INDONESIA Ridwansyah, Ridwansyah
Jurnal Ekonomi Vol 22, No 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.284

Abstract

One of the key to maintaining the quality of Syariah pious performance of BUSor UUS and BPRS is to develop and educate employees to maintain superior quality of human resources as well as ready and able to become the locomotive of syariah banking development in Indonesia. Training and development activities provide dividends to employees and companies, in the form of skills and skills that will further be a valuable asset for the company. This study aims to determine how much influence the cost of education to increase the number of assets and profits derived by Islamic banking in Indonesia both BUS, UUS and BPRS. The method used in this research is quantitative method by using secondary data in the form of report of educational cost level and increasing amount of assets and profit in BUS or UUS and BPRS in Indonesia during 2009-2013 period. For the data analysis process this research uses simple linear regression analysis, and hypothesis t test with educational cost in BUS or UUS and SRB as independent variable (X) and total assets and profit in BUS or UUS and BPRS as dependent variable (Y). Looking at the results of statistical tests using SPSS tools can be seen that the cost of education does not affect the amount and amount of assets and profits owned by BUS or UUS and BPRS in Indonesia.

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