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Firmansyah
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INDONESIA
Indicators : Journal of Economic and Business
ISSN : 26855763     EISSN : 26852799     DOI : -
Core Subject : Economy, Social,
INDICATORS economics, management, bussiness, and acounting, economic development and social change, using theoretical and empirical approaches that examine both determinants and effects of various dimensions of economics, management, bussiness, and acounting, economic development and social change. The focus of INDICATORS is on publishing empirical, scientifically based studies that use appropriate data to test theoretical models and to explore policy impacts related to a broad range of topics within the fields. INDICATORS, is a multidisciplinary journal of economics, management, bussiness, and acounting, economic development and social change, using theoretical and empirical approaches that examine both determinants and effects of various dimensions of economics, management, bussiness, and acounting, economic development and social change. The focus of INDICATORS is on publishing empirical, scientifically based studies that use appropriate data to test theoretical models and to explore policy impacts related to a broad range of topics within the fields.
Articles 10 Documents
Search results for , issue "Vol 2, No 2 (2020): November" : 10 Documents clear
Analisis Kinerja Keuangan Pemerintah Kota Semarang Tahun 2013-2017 Efriyani Sumastuti; Eriza Nariyanti; Ika Indriasari
Journal of Economics and Business Vol 2, No 2 (2020): November
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v2i2.67

Abstract

The financial performance of local governments is a measure used to ensure the ability of the regions to properly and correctly enforce financial implementation rules to maintain the desired services. This study aims to analyze the financial performance of the local government of Semarang City using 5 financial ratios. The data used is secondary data, in the form of the Semarang City Regional Budget Realization Report in 2013-2017. Furthermore, 5 financial ratios are calculated, consisting of effectiveness ratios, efficiency ratios, compatibility ratios, growth ratios and independence ratios. The results showed that in general the financial performance of the Semarang City local government was very good. This can be seen from the effectiveness ratio of local revenue is very effective, the ratio of regional financial efficiency is very efficient, the ratio of operating expenditure to regional expenditure, the ratio of operating expenditure growth and the growth ratio of capital expenditure has positive growth, the ratio of self-reliance is moderate with participatory relationship patterns. Even so, it is necessary to increase and optimize Regional Original Income (PAD) from year to year through controlling new regional potentials and developing regional potential.
Analisis Netralitas Uang di Indonesia Tahun 1995.1 – 2017.2 I'zzatus Salaamah; Firmansyah Firmansyah
Journal of Economics and Business Vol 2, No 2 (2020): November
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v2i2.72

Abstract

This study aimed to analyze the effect of currency money, demand deposit money, and quasy money to price level and real output in Indonesia. This study uses time series data period 1995.1 – 2017.2. The analysis tools using Error Correction Model (ECM). The result of study showing there are any significant effect of changes currency money, and demand deposit money to price level and real output. On the other hand, changes in quasy money doesn’t have significant effect on real output. Separately, this showing if currency money and demand deposit are not neutral for real output and quasy money are neutral for real output. But, in general it can be concluded that neutrality of money is not applicable in Indonesia during the study period.
Islamic Stock Markets Integration and Contagion Effect of China’s Economic Slowdown Harjum Muharam; M. Andika Jawara Pratama
Journal of Economics and Business Vol 2, No 2 (2020): November
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v2i2.71

Abstract

This study investigated the existence of the Islamic stock markets integration among Asian countries and the contagion effect caused by the economics slowdown in China. The data of this study are the daily closing price of islamic stock index in Indonesia (MIID), Malaysia (MIMY), and China (MICN). The period of analysis is divided into tranquil period (August 30, 2007 - June 11, 2015) and turmoil period (June 12, 2015 - September 1, 2016). Meanwhile, there are 2351 observational datas used in this study. The Johansen Cointegration test, Vector Error Correction Model (VECM), and Granger Causality test are used as the research methods.The results showed that in both periods,the islamic stock market of three countries are integrated with each other. However, there is no evidence of contagion effect during the economics slowdown in China. In addition, there is a bidirectional causality relationship between the Malaysia and China Islamic stock markets.
Kajian Peluang Kerja Bagi Alumni Program Studi Administrasi Bisnis Terapan Jurusan Administrasi Bisnis Politeknik Negeri Semarang Dody Setyadi; Tavyastuti Tavyastuti; Iwan Herman
Journal of Economics and Business Vol 2, No 2 (2020): November
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v2i2.84

Abstract

Penelitian tentang peluang kerja dilakukan dengan pendekatan search theory yang menyatakan bahwapeluang kerja merupakan kesediaan pencari kerja untuk bekerja. Keputusan ini dipengaruhi oleh karakteristik individu yang secara langsung akan berpengaruh terhadap reservation wage. Untuk penelitian pada mahasiswa praktikan akan digunakan variabel jenis kelamin, umur, pendapatan orang tua, pekerjaan orang tua sebagai PNS, pegawas swasta maupun sebagai wirausaha, pengetahuan, ketrampilan dan sikap dalam melaksanakan pekerjaan yang diharapkan berpengaruh terhadap kelayakannya untuk diterima atau tidak diterima bekerja. Layaknya diterima ditentukan oleh motivasi dari praktikan untuk menyenangi pekerjaan yang dilakukan selama melaksanakan magang. Hasil penelitian menunjukan bahwa Dengan menggunakan model logistik berganda secara bersama-sama jenis kelamin, umur, pendapatan orang tua, pekerjaan orang tua sebagai PNS, pegawas swasta maupun sebagai wirausaha, pengetahuan, ketrampilan dan sikap berpengaruh signifikan terhadap probabilitas layak dan tidak layaknya mahasiswa magang, sehuingga dapat disimpulkan bahwa variabel-variabel tersebut akan menentukan alumni untuk diterima di perusahaan tempat magang atau di perusahaan lain yang memiliki karakteristik yang sama dengan perusahaan tempat magang.
Analisis Efisiensi Produksi dan Nilai Mata Rantai Pemasaran Sayur Buncis di Kabupaten Wonosobo (Studi Kasus Kecamatan Kalikajar) Aprilia Dewi Novita; Sucihatiningsih Dian Wisika Prajanti
Journal of Economics and Business Vol 2, No 2 (2020): November
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v2i2.85

Abstract

The aims of this research are 1.) To analyze the production efficiency of bean vegetable farming in Wonosobo Regency 2.) To analyze the value chain of bean vegetable marketing in Wonosobo Regency, especially in Kalikajar District. This research is descriptive quantitative. With the sampling technique using purposive sampling where the sample is taken based on certain considerations. Where the largest bean vegetable producing area is taken in Wonosobo Regency. The analytical tool used in this research is the Cobb-Douglass production function with a Stochastic Frontier approach and marketing margin analysis. To calculate the value of production efficiency using Frontier 4.1 Software. The results showed that all production factors had a positive effect on the production of green beans with an efficiency value of 0.998. The results show that it is not yet technically efficient. while on the marketing margin value, the most effective channel used is channel Zero, which is the percentage of profit for farmers is 100%, this is greater than channel 1 and channel 2 which have values ​​of 50% and 25%, respectively.
Adakah Relasi Antara Modal Sosial, dan Pertumbuhan Ekonomi Jawa Tengah? Caroline Caroline; Etty Puji Lestari
Journal of Economics and Business Vol 2, No 2 (2020): November
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v2i2.100

Abstract

Tujuan dari penelitian ini adalah ingin menganalisis pola interaksi spasial dari jumlah jamaah haji dari 29 kabupaten dan 6 kota di Propinsi Jawa Tengah. Metode penelitian ini menggunakan matriks bobot spasial Euclidean Distance untuk mengukur Local Moran’ I. Penelitian ini menggunakan data dari tahun 2015 sampai 2019 dari 29 kabupaten dan 6 kota di Propinsi Jawa Tengah. Penggunaan data dilakukan dari tahun 2015 sampai dengan tahun 2019 karena adanya keterbatasan data. Simpulan penelitian ini adalah Hasil penelitian ini diketahui adanya pola interaksi spasial jumlah keberangkatan jamaah haji tahun 2015, dan tahun 2019 dari 29 kabupaten dan 6 kota yang divergen atau menyebar. Hal ini diduga karena adanya jumlah kuota keberangkatan haji dan masa waktu tunggu (delay time) yang lama di kabupaten/kota tertentu sehingga calon jamaah berkeinginan mendaftar di kabupaten/kota lainnya. Jumlah keberangkatan jamaah haji tahun 2019 menurun. Semula tahun 2015 ada ada 31.957 jamaah haji menjadi 30.707 jamaah haji tahun 2019 diduga karena kebanyakan jumlah jamaah berusia lanjut dan beriko tinggi dengan komorbit (penyakit penyerta) yang diderita oleh jamaah haji, sehingga jumlah kuota keberangkatan dikurangi. Kebanyakan jumlah jamaah haji yang berangkat berproprofesi di bidang swasta, dan pegawai negeri sipil.
Komite Audit, Kualitas Audit dan Manajemen Laba (Studi Empiris Pada Perusahaan Non-Finansial Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017) Tori Agustrin; Adi Firman Ramadhan
Journal of Economics and Business Vol 2, No 2 (2020): November
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v2i2.75

Abstract

Interaction between various internal and external corporate governance mechanism in reducing earning management must be analyzed deeply. Based on this case, this study aims to analyze the effect of the effective audit committee and the interaction between the audit committee with the qualified external auditor in reducing earning management. Audit committee is measured by forming a score from the number of members formed an audit committee and the number of audit committee’s meetings in one year, while audit quality from external auditor is measured based on the auditor’s industry specialization, auditor’s reputation and audit tenure. The sample of this study was obtained through purposive sampling method so that 93 samples of non-financial company in Indonesia was obtained. A linear-multiple regression analysis was used to test the hypothesis of this study. The result of this study indicate that the audit committee has a negative effect on earning management, the interaction between the audit committee and industry specialist auditor has no effect on earning management, the interaction between the audit committee and Big Four auditor has a negative effect on earning management and the interaction between the audit committee and auditor tenure has no effect on earning management.
Penerapan Peraturan Pemerintah No. 23 Tahun 2018 dan Undang-undang No. 36 Tahun 2008 Dalam Pengelolaan Laba Perusahaan Henri Erwanto; Kesi Widjajanti; Dyah Nirmala
Journal of Economics and Business Vol 2, No 2 (2020): November
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v2i2.86

Abstract

Tujuan penelitian ini adalah menganalisis pemahaman terhadap Peraturan Pemerintah No. 23 tahun 2018 dan Undang - Undang No. 36 tahun 2008, menganalisis perbandingan biaya pajak penghasilan berdasarkan Peraturan Pemerintah No. 23 tahun 2018 dengan Undang - Undang no. 36 tahun 2008, menganalisis implementasi peraturan - peraturan tersebut dan menganalisis saat yang tepat untuk mengimplementasikan Peraturan Pemerintah No. 23 tahun 2018 dan Undang - Undang No. 36 tahun 2008. Penelitian ini menggunakan pendekatan kualitatif, yaitu teknik penelitian dengan cara menganalisa pelaporan perpajakan berdasarkan Undang - Undang No. 36 tahun 2008 dengan Peraturan Pemerintah No. 23 tahun 2018. Hasil penelitian dalam penerapan Undang - Undang No. 36 tahun 2008 tidak semua biaya dapat dikurangkan menjadi pengurang perhitungan Pajak Penghasilan, biaya pajak tersebut harus memenuhi unsur 3M (Mendapatkan, Memelihara, Menagih) penghasilan. Biaya pajak berdasarkan PP no. 23 tahun 2018 (0,5% dari omset) lebih murah dibandingkan dengan biaya pajak berdasarkan UU No. 36 tahun 2008 (rata-rata 1,15% dari omset). Saat yang tepat dalam pelaksanaan kewajiban perpajakan berdasarkan PP No. 23 tahun 2008 adalah pada saat perusahaan tersebut berdiri dan beroperasi.
Dampak Pembangunan Jalan Tol Terhadap Produksi Pajale (Padi, Jagung, Kedelai) di Kecamatan Tanjung Kabupaten Brebes Gias Agrianto; Etty Soesilowati
Journal of Economics and Business Vol 2, No 2 (2020): November
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v2i2.76

Abstract

This study aims to determine: (1) Rice, Corn and Soybean production before and after the construction of the Kanci-Pejagan Toll Road in Tanjung District, Brebes Regency and (2) Productivity Rice, Corn and Soybean before and after the construction of the Road Kanci-Pejagan Toll Road in Tanjung District, Brebes Regency. The study was conducted in Tanjung Subdistrict, Brebes Regency. The study was conducted from January to March 2020. The research design used in this study is a quantitative study with a sample of 35 farmers affected by toll road construction. Data collection techniques were carried out by direct interviews with sample farmers, and for supporting data obtained from libraries and agencies / agencies related to the problem under study. To find out the difference between Rice, Corn, and Soybean production and productivity before and after the construction of the Kanci - Pejagan toll road, different test analysis was used. To test the hypotheses about differences in production and productivity before and after the construction of the toll road used hypothesis testing with the t test approach. The results showed that: (1) Kanci - Pejagan Toll Road Development had an impact on Production Rice, Corn, Soybean: (a) Rice production increased by 2.40 tons (2.05%) after toll road construction. Different test results showed no difference in rice production before and after the construction of the toll road, (b) Corn production decreased by 4.04 tons (-6.59%) after the construction of the toll road. Different test results showed that there were differences in corn production before and after the construction of the toll road, (c) Soybean production increased by 0.19 tons (1.95%), after the construction of the toll road. Different test results showed that there was no difference in soybean production before and after the construction of the toll road, and (2) the construction of the Kanci - Pejagan Toll Road had a significant impact on Productivity Rice, Corn, Soybean: (a) Rice productivity increased by 1.01 ton / ha (20.95%). Different test results showed there were differences in rice productivity before and after the construction of the toll road, (b) Maize productivity increased by 0.91 tons (12.36%). Different test results showed that there were differences in corn productivity before and after the construction of the toll road, (c) Soybean productivity increased by 0.42 tons (21.71%) .The different test results showed there were differences in soybean productivity before and after the construction of the toll road.
Analisis Efisiensi Sistem Kesehatan di Provinsi DKI Jakarta Tahun 2016-2018 Siti Hilmiati Azyzia; Abyatar Fanuel Lantera; Andreas Billyarta Harsanico; Jessica Rahma Sekar Ayu; Muhammad Rizky Mardani
Journal of Economics and Business Vol 2, No 2 (2020): November
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v2i2.98

Abstract

Every country certainly has a desire to improve the welfare of its people, as well as Indonesia. Indonesia is one of the developing countries that has not yet experienced good welfare, especially in health facilities. This is reflected in Jakarta, which is said to be the nation's capital, where there is still inequality in adequate health facilities. Community health is important because health is an index of well-being by looking at productivity and human quality. The purpose of this study is to see the efficiency of the Health system in Jakarta. The approach taken to see the efficiency of this health facility is the DEA (Data Envelopment Analysis) method by looking at the ratio of general practitioners to the puskesmas per 100,000 population, the ratio of nurses per 100,000 population, the ratio of general and special hospitals per 100,000 population and the ratio of puskesmas per 100,000 population. While the use of its output in the form of life expectancy. Based on the results of the analysis, North Jakarta was the only municipality that was efficient in its health system management during the observation year. In 2017-2018 there was one additional municipality that was efficient in its health system management, namely West Jakarta.

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