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INDONESIA
Jurnal Ekonomi dan Bisnis
Published by Universitas Kristen Satya Wacana
ISSN : 19796471     EISSN : 25280147     DOI : -
Core Subject : Economy, Humanities, Art, Social,
Arts Humanities Economics, Econometrics & Finance Social Sciences
Jurnal Ekonomi dan Bisnis is a fully refereed (double blind peer review), open-access online journal for academics, researchers, graduate students, early-career researchers, and undergraduate students, published by Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana, Indonesia. Jurnal Ekonomi dan Bisnis is a periodical publication (two times a year, in April and Oktober) from the Faculty of Economics and Business Universitas Kristen Satya Wacana Salatiga with the main objective to disseminate scientific articles in the fields of economics, business and accounting.
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Articles 10 Documents
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Search results for , issue "Vol 23 No 2 (2020)" : 10 Documents clear
Prediksi indikator makro ekonomi Indonesia dengan model vector autoregressive periode 2019-2023 Nenny Hendajany; Ramadhania Wati
Jurnal Ekonomi dan Bisnis Vol 23 No 2 (2020)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.665 KB) | DOI: 10.24914/jeb.v23i1.2878

Abstract

Penelitian ini bertujuan untuk memprediksi indikator makro ekonomi seperti inflasi, suku bunga, nilai tukar, dan pertumbuhan ekonomi. Metoda yang digunakan adalah Vector Autoregressive (VAR) dengan tahapan berupa uji stasioneritas, penentuan panjang kelambanan, uji kointegrasi, estimasi model VAR, uji kausalitas, dan peramalan tiap variabel dalam lima tahun ke depan (2019-2023). Hasil dalam penelitian ini menunjukkan data inflasi dan nilai tukar (kurs) stasioner pada tingkat level sedangkan data suku bunga dan pertumbuhan ekonomi stasioner pada differencing pertama (lag 1). Hasil uji kausalitas menunjukkan adanya hubungan timbal balik (interrelationship) dimana inflasi mempengaruhi nilai tukar (kurs) dan sebaliknya, serta terdapat hubungan satu arah dimana inflasi mempengaruhi pertumbuhan ekonomi, suku bunga mempengaruhi nilai tukar (kurs) serta pertumbuhan ekonomi mempengaruhi nilai tukar (kurs) dan suku bunga. Hasil prediksi indikator ekonomi Indonesia lima tahun ke depan untuk nilai inflasi dan suku bunga cenderung mengalami kenaikan setiap tahunnya meskipun tidak terlalu besar. Sedangkan nilai tukar mengalami kenaikan yang cukup besar dengan nilai tertinggi terjadi pada tahun 2023. Namun kondisi tersebut tidak mempengaruhi prediksi nilai pertumbuhan ekonomi yang hasil prediksi untuk tahun 2019-2023 cenderung konstan.
Praktik manajemen laba: Sebuah kajian studi hermeneutika Subadriyah Subadriyah; Mahmudatus Sa’diyah; Murniati Murniati
Jurnal Ekonomi dan Bisnis Vol 23 No 2 (2020)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v23i2.2129

Abstract

Basis akrual merupakan panduan pokok dalam praktik akuntansi. Kesempatan dari basis akrual ini dimanfaatkan oleh para manajer untuk melakukan tindakan manajemen laba. Secara umum praktik manajemen laba ada atas motivasi dan dorongan tertentu untuk memperoleh target sesuai dengan yang di rencanakan. Penelitian ini bermaksud untuk menggunakan KSP sebagai objek penelitian demi mengenali dan mengerti pandangan apa yang dilakukan manajer pada koperasi simpan pinjam dalam tindakan manajemen laba. Kegiatan analisis ini terpilih koperasi simpan pinjam S dan koperasi simpan pinjam T karena memiliki perbedaan NPL. KSP S telah diketahui memiliki kredit macet yang melampaui di atas batas standar ketentuan kredit macet pada koperasi. Sedangkan KSP T memiliki kredit macet di bawah standar ketentuan. Narasumber pada penelitian ini dipilih dengan purifikasi berdasarkan individu yang telah intensif menyatu dengan bidang yang ditekuni. Penelitian ini memanfaatkan analisis dengan pendekatan interpretif atau hermeneutika. Pendekatan hermeneutika merupakan kegiatan olah fikir dengan menguraikan sebuah tindakan untuk mencari dan menemukan hasilnya. Penelitian ini menunjukkan bahwa praktik manajemen laba yang telah dilakukan oleh manajer KSP akibat terdapat adanya kesempatan untuk kepentingan pemegang saham/anggota koperasi itu sendiri.
Pengaruh agresivitas pajak terhadap nilai perusahaan: Efek moderasi transparansi dan kepemilikan institusional Dewi Prastiwi; Alifiah Nurul Walidah
Jurnal Ekonomi dan Bisnis Vol 23 No 2 (2020)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v23i2.2997

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh agresivitas pajak terhadap nilai perusahaan. Dalam analisis tersebut, dua variabel pemoderasi ditambahkan, yaitu transparansi dan kepemilikan institusional. Sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2016 yang dipilih dengan menggunakan teknik purposive sampling. Dengan tehnik analisis data regresi berganda, penelitian ini menunjukkan bahwa agresivitas pajak dapat menurunkan nilai perusahaan. Selain itu, dengan adanya transparansi informasi dapat mengurangi penurunan nilai perusahaan akibat aktivitas agresivitas pajak. Akan tetapi, kepemilikan institusional yang diprediksi dapat melakukan pengawasan dalam mewujudkan tata kelola perusahaan yang baik, ternyata tidak dapat mengurangi dampak negatif agresivitas pajak terhadap nilai perusahaan. Hal ini mengindikasikan bahwa pemilik institusional tidak memiliki komitmen, kesediaan, ataupun kemampuan yang signifikan untuk memantau agresivitas pajak perusahaan. Secara umum, penelitian ini mendukung pendapat yang menyatakan bahwa agresivitas pajak berdampak negatif terhadap perusahaan karena meningkatkan risiko perusahaan. Penelitian ini diharapkan berkontribusi menambah literatur tentang agresivitas pajak sehingga pelaku ekonomi seperti manajer, investor dapat mengambil keputusan yang tepat.
Pengaruh kepemimpinan transformasional dan budaya organisasi terhadap knowledge sharing dan kepuasan kerja Weny Suci Prasetyaningtyas; Kusdi Raharjo; Tri Wulida Afrianty
Jurnal Ekonomi dan Bisnis Vol 23 No 2 (2020)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v23i2.3049

Abstract

This study aims to investigate the effects of transformational leadership and organizational culture on knowledge sharing and employees’ job satisfaction. This study is an explanatory research with a quantitative approach. The sample of this paper is the employees of PT. AI North Pulau Laut Coal Terminal that are selected based on the proportional random sampling method, resulting in 115 sample number. The primary data is generated by distributing the questionnaires directly to the employees. Data is then statistically analyzed by using Structural Equation Modeling (SEM) and run with Smart PLS 3.0 software. The results empirically support three of the four hypotheses proposed. More specifically, transformational leadership significantly affects knowledge sharing and job satisfaction. Meanwhile, organizational culture has a significantly positive impact on knowledge sharing, but not on job satisfaction. Overall, this study support prior studies and contributes to the literature by highlighting the issue in a research setting that experiences external pressure from declining product prices.
Pemanfaatan aplikasi nelayan pintar di Kabupaten Pati – Jawa Tengah Indah Susilowati; Mudjahirin Thohir; Nugroho SBM; Ika Suciati
Jurnal Ekonomi dan Bisnis Vol 23 No 2 (2020)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v23i2.3113

Abstract

Fishermen live with uncertainty because of their livelihood relating to the nature directly so that fishermen have to be able to adapt and mitigate with the significantly climate change nowadays. There are many ICT innovations developed to help fishermen’s fishing activities. One of them made and developed by Marine and Fisheries Ministry is Nelayan Pintar (Nelpin) application. The aims of this study are to analyze fishermen’s perception toward Nelpin apps, to analyze fishermen’s willingness using Nelpin apps, and to analyze strategy to increase Nelpin apps utilization. The analysis unit of this study is fishermen domiciling in Juwana districts. This study uses mixed method approach used to analyze the data by conducting deep interview to the respondents. Stakeholder analysis is used to explain strategy helped by Atlas.TI Apps. Descriptive-statistics and chi-square trial are used to explain respondents’ social-economy and the willingness to accept. This analysis result is that fishermen need Nelpin apps to help fishing activities. They consider that Nelpin apps is useful and easy to use. Most of them said that they will use Nelpin application. The strategy to increase Nelpin utilization is by conducting pilot project related to the apps implementation and giving supporting facilities and infrastructures.
Determinan pertumbuhan ekonomi berkelanjutan wilayah induk dan pemekaran di kawasan timur Indonesia Dinar Melani Hutajulu; Jihad Lukis Panjawa; Fitrah Sari Islami; RR Retno Sugiharti
Jurnal Ekonomi dan Bisnis Vol 23 No 2 (2020)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v23i2.3293

Abstract

This study aims to evaluate the determinants of economic growth in the Eastern Indonesia Region after the government implemented the regional autonomy policy in Indonesia. This research covers the original regions and the expansion regions of the Eastern Indonesia Region. This study uses the secondary data from Statistics Indonesia (Badan Pusat Statistik). This study uses cross-sectional data in 2017 that covers 230 districts and cities. This study uses the least square dummy variable in analyzing the data. The analysis shows that there is no difference in economic growth between the original regions and the expansion regions. However, these two regions exhibit different results of the effects of poverty, human development, inequality, and fiscal decentralization on economic growth. In the original regions, the variables of poverty, human development, and fiscal decentralization affect economic growth. Meanwhile, in the expansion regions, only the variables of human development and fiscal decentralization have impacts on the economic growth.
Model kinerja koperasi I Nengah Aristana; Ni Made Ernila Junipisa; Komang Krishna Yogantara
Jurnal Ekonomi dan Bisnis Vol 23 No 2 (2020)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v23i2.3299

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara empowering leadership, budaya organisasi dan komitmen organisasi dengan kinerja koperasi, serta menguji peran komitmen organisasi sebagai pemediasi hubungan antara empowering leadership dan budaya organisasi dengan kinerja koperasi. Untuk itu, penelitian ini merupakan penelitian kausalitas yang menggunakan pendekatan kuantitatif, dengan metode pengumpulan data melalui penyebaran kuesioner. Adapun populasi penelitian ini adalah seluruh koperasi yang masih aktif di Kecamatan Klungkung yang berjumlah 132 unit koperasi. Data yang diperoleh dianalisis dengan metode structural equation model (SEM) berbasis partial least square (PLS). Hasil penelitian ini menunjukkan bahwa empowering leadership, budaya organisasi, dan komitmen organisasi memiliki hubungan signifikan dengan kinerja koperasi. Selain itu, budaya organisasi juga memiliki hubungan signifikan dengan komitmen organisasi. Akan tetapi, empowering leadership tidak terbukti memiliki hubungan signifikan dengan komitmen organisasi. Hasil lebih lanjut menunjukkan bahwa komitmen organisasi tidak terbukti sebagai pemediasi hubungan empowering leadership dengan kinerja koperasi. Akan tetapi, komitmen organisasi terbukti sebagai pemediasi hubungan budaya organisasi dengan kinerja koperasi.
Modal sosial dan kemiskinan di Jawa Barat Bayu Kharisma; Sutyastie Soemitro Remi; Adhitya Wardhana; Deni Minarso
Jurnal Ekonomi dan Bisnis Vol 23 No 2 (2020)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v23i2.3303

Abstract

This article aims to analyze the effects of social capital on poverty in West Java Province. The data is generated from the results of the 2014 National Socioeconomic Survey (SUSENAS – Survei Sosial Ekonomi Nasional). The measures of social capital are mutual trust, tolerance, group, and networks. This study uses two instrument variables, namely length of residence and residence location to mitigate the endogeneity problem by using the Instrumental Variable Probit (IVP) estimation model. The results show that social capital negatively and significantly affects poverty. Furthermore, length of education as a proxy of human capital also significantly reduces the likelihood that a household becomes poor. Based on the findings, it is crucial that besides improving the infrastructure quality and providing financial assistance for education, governmental agencies in West Java Province facilitate poor households to participate socially and encourage the development of social organizations for the development of social capital as efforts to alleviate poverty in West Java Province.
Intention to buy, interactive marketing, and online purchase decisions Yusepaldo Pasharibu; Jessica Aprilia Soerijanto; Ferry Jie
Jurnal Ekonomi dan Bisnis Vol 23 No 2 (2020)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v23i2.3398

Abstract

The digital era changes marketing activities and consumer behavior, particularly by changing conventional transactions into digitalized ones through online marketplaces. Before consumers make purchase decisions, they usually experience a phase in which they have needs and desires to choose, have, and use certain products. This phase is commonly known as intention to buy. However, intention to buy alone is insufficient in encouraging ones to make purchase decisions, especially in the online shopping environment. In this respect, the trust factor in online transactions that is established by maintaining good relationships with consumers through interactive marketing also likely explains online purchase decisions. Consequently, this study tests the effect of intention to buy on online purchase decisions as moderated by interactive marketing at an online marketplace in Indonesia, namely Sale-Stock. Data are generated from 200 respondents with the purposive sampling technique by distributing the questionnaires in Google Form through social media. Data are then analyzed with the multiple regression technique. The results show that intention to buy and interactive marketing affect online purchase decisions, both individually and simultaneously. Further, interactive marketing does not moderate the relationship between intention to buy and online purchase decisions.
Model hubungan aktor pemangku kepentingan dalam pengembangan potensi pariwisata Kedung Ombo Nafiah Ariyani; Akhmad Fauzi; Farhat Umar
Jurnal Ekonomi dan Bisnis Vol 23 No 2 (2020)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v23i2.3420

Abstract

The success of developing tourist destinations requires an analysis of actors’ characteristics regarding the relationships between actors, actors’ attitudes towards development goals, and the probable alliances and conflicts. This study aims to identify actors’ typologies based on the strengths and relationships between actors and actors’ attitudes towards developing the Kedung Ombo tourist destination. This study uses a qualitative-quantitative research paradigm. Data collection relies on in-depth interviews, focus group discussions, and workshops. Data are then analyzed using the Mactor method (Matrix of Alliances and Conflicts Tactics, Objectives, and Recommendations) to identify stakeholders’ strengths, relationships, and alliance patterns. The results show that the Pemalijuana River Basin Center, Perum Perhutani, and the Regional Development Planning Agency are the dominant actors. Meanwhile, the Youth, Sports, and Tourism Regional Office, higher education institutions, village governments, communities, and business actors are relay actors, and Karang Taruna is the dominated actor. Most stakeholders converge in supporting the achievement of the strategic goals. These findings are the basis for developing a collaborative pattern between all stakeholders needed to sustain Kedung Ombo’s tourism potentials.

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