Jurnal Ekonomi
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.
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Kompetensi Mahasiswa Jurusan Akuntansi Dan Kesiapannya Dalam Menghadapi Dunia Kerja Era Masyarakat Ekonomi ASEAN (MEA)
Henny Wirianata
Jurnal Ekonomi Vol. 22 No. 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
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DOI: 10.24912/je.v22i3.278
The objective of this research is to know accounting students' competencies and their readiness to enter the working environment in ASEAN Economic Community (AEC) era. Accounting students' competency is 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 on accounting students' readiness, while relationship and analysis competency have insignificant influences on accounting students' readiness to enter the working environment in the AEC era.
Analisis Penerapan E-System Perpajakan Pada Wajib Pajak Pribadi Terhadap Pelaksanaan Self-Assessment System Dalam Memenuhi Kewajiban Perpajakan
Helen Widjaja;
Arthur Jaya Siagian
Jurnal Ekonomi Vol. 22 No. 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
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DOI: 10.24912/je.v22i3.279
E-system Modernization taxation is using information technology to the system is expected to facilitate taxpayers to report tax. The use of advanced electronic information in Taxation is expected to improve service to the taxpayer, both in terms of quality and time to be more effective. The objective is to determine the effectiveness of the use of the e-taxation systems in the form of e-registration,e-SPT, e-filing, e-billing affect the fulfilment of tax obligations, personal taxpayers. The research method used in this study is a research approach Explorative. This research was conducted through interviews, observation, and documentation on KPP Pratama Kebayoran Baru Tiga South Jakarta. The results of this study indicate that the e-system on KPP Pratama Kebayoran Baru Tiga effectively and efficiently.
Pengaruh Kualitas Manajer Pajak Terhadap Penghindaran Pajak Dengan Etika Machiavellian Sebagai Pemediasi
Estralita Trisnawati;
Roy Sembel;
Juniati Gunawan;
Waluyo
Jurnal Ekonomi Vol. 22 No. 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
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DOI: 10.24912/je.v22i3.280
This study aims to examine the effect of tax managers' quality on tax avoidance of manufacturing industry firms listed on the Indonesia Stock Exchange with machiavellian 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 Dan Tingkat Kedisiplinan Kerja Terhadap Kinerja Karyawan Di Unit PT.Bank BTPN Syari'ah,TBK Cabang Serang
Listiawati;
Angrian Permana;
Isma Khoirunnisa
Jurnal Ekonomi Vol. 22 No. 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
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DOI: 10.24912/je.v22i3.281
The purpose of this study is to examine the influence of leadership style and the level 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 the descriptive approach method with the questionnaire as a research instrument. Simultaneously there is an influence between Leadership Style and Discipline on employee performance. value of correlation coefficient between leadership style and discipline to employee performance of 0.908 (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 in this study
Pengaruh Jumlah Dewan Direksi Dan Shareholder Eqity To Total Asset Ratio Terhadap Financial Distress (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2015)
Michelle Kristian
Jurnal Ekonomi Vol. 22 No. 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
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DOI: 10.24912/je.v22i3.282
The objective of this research was to examine the directors' size and shareholder equity ratio towards financial distress. In this research, directors' size was measured by its size and shareholder equity ratio was 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 the period 2012 until 2015. The sample was selected by using the purposive sampling method and the secondary data used in this research was analyzed by using the multiple regression method. In total, there were 22 companies that fulfilled the requirements set by the researcher. The results of this research were directors' size and shareholder equity ratio simultaneously had a significant effect on financial distress. Directors' size had no positive effect on financial distress and the Shareholder equity ratio had a positive significant effect on financial distress.
Pengaruh Subjective Norm Dan Perceived Behavioral Control Terhadap Intention To Commit Digital Piracy
Tommy Setiawan Ruslim;
Mukti Rahardjo;
Hannes Widjaya
Jurnal Ekonomi Vol. 22 No. 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
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DOI: 10.24912/je.v22i3.283
In the era of computerization today, almost every company big and small use computers 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 alleged can make software makers experience losses of course. By doing 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 the subjective norm as independent variable (X1) and perceived behavioral control (X2) have a significant influence on intention to commit digital piracy (Y).
Analisis Pengaruh Biaya Pendidikan Terhadap Peningkatan Aset Dan Laba Pada Perbankan Syariah Di Indonesia
Ridwansyah
Jurnal Ekonomi Vol. 22 No. 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
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DOI: 10.24912/je.v22i3.284
One of the keys to maintaining the quality of Syariah pious performance of BUS or UUS and BPRS is to develop and educate employees to maintain superior quality of human resources as well as be 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 a quantitative method by using secondary data in the form of a report of educational cost level and increasing amount of assets and profit in BUS or UUS and BPRS in Indonesia during the 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 the 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.
Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Di BEI Tahun 2013-2015
Rini Tri Hastuti
Jurnal Ekonomi Vol. 22 No. 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
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DOI: 10.24912/je.v22i3.285
The purpose of this research is to reexamine the factors that allegedly affect income 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) from 2013 until 2015. To determine the status of the grading company and not a profit grader used the Eckel index. As for answering the research hypothesis used Logistic Regression analysis tools. The results of this study conclude that income smoothing taken by the company to go public in the Indonesia Stock Exchange (IDX). Multivariate testing using the Logistic Regression showed that firm size, profitability, financial leverage has a significant effect on income smoothing. While the variable institutional ownership had no significant effect on income smoothing.
Pengaruh Gaya Kepemimpinan Transformasional, Motivasi Dan Kompensasi TEerhadap Kinerja Karyawan
Catur Widayati;
Thea H. Rahardjo;
Melly Febriyanti
Jurnal Ekonomi Vol. 22 No. 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
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DOI: 10.24912/je.v22i3.286
This research aims to examine and analyze the influence of transformational leadership style, motivation and compensation on the performance of employees at PT.Hanken Indonesia Cibitung. The methods used in this research is the descriptive method. The object of this research is all staff office division who worked in PT. Hanken Indonesia Cibitung with a population of 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 the performance of employees. This is evidenced from the results of hypothesis testing (t-test) which shows the significance value of the independent variables.
Urgensi Penerapan Calestial Management Bagi Peningkatan Kualitas SDM Pada IKNB Syariah
Trimulato
Jurnal Ekonomi Vol. 22 No. 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara
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DOI: 10.24912/je.v22i3.287
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 rupiahs, in a year rose to 46,895 billion rupiahs. 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 Syariah. 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 aspects. So it requires the right concept in improving the quality of human resources it has.