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Journal Economy And Currency Study (JECS)
Published by Pusdikra Publishing
ISSN : -     EISSN : 26560275     DOI : -
Core Subject : Economy,
Diterbitkan oleh Pusdirka Publishing secara berkala (setiap enam bulan) yaitu setiap Januari dan Juli, dengan tujuan untuk menyebarluaskan hasil penelitian, pengkajian, dan pengembangan bidang ekonomi dan keuangan, khususnya bidang 1. Akuntansi 2. Manajemen 3. Pasar modal hukum bisnis 4. Perpajakan 5. Keuangan
Articles 77 Documents
Penerapan Hukum Islam Dalam Praktek Jual Beli Makanan Pada Aplikasi Go-Food Diyan Yusri, Alang Sidek, Indra Syahputra
Journal Economy and Currency Study (JECS) Vol. 5 No. 2 (2023): Article On progres
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i2.1431

Abstract

Salah satu bidang muamalat yang paling sering dilakukan adalah jual beli. penelitian yang bertujuan untuk menjawab pertanyaan: Bagaimana praktik jual beli makanan dan aplikasi Go- Food dan Bagaimana analisis hukum Islam terhadap praktik jual beli makanan dan aplikasi Go-Food. hasil penelitian yang dihimpun melalui wawancara, dokumentasi, dan observasi lalu data tersebut dianalisis dengan menggunakan metode analisis deskriptif melalui pola pikir deduktif yakni menguraikan teori jual beli dan salam untuk menganalisis jual beli makanan melalui aplikasi Go- Food di PT. Go-Jek. Hasil penelitian menyimpulkan bahwa praktik akad jual beli makanan dan aplikasi Go-Food belum terlaksana dengan baik karena adanya ketentuan diluar kesepakatan awal yang dilakukan oleh pihak driver ketika makanan yang dipesan oleh pembeli terjadi perubahan harga namun pihak driver tidak konfirmasi terlebih dahulu ke pembeli apakah transaksi tersebut tetap berlanjut atau dibatalkan. Yang menurut hukum Islam, praktik jual beli tersebut tidak sah ketika driver tidak konfirmasi adanya perbedaan harga dan dikatakan sah jika driver konfirmasi adanya perbedaan harga dan konsumen memilih untuk melanjutkan jual beli tersebut. Kepada Driver disarankan jika ada perbedaan harga antara aplikasi dan nota mohon untuk dikonfirmasikan ke pelanggan terlebih dahulu meskipun harga tersebut rendah namun lebih baik dikonfirmasikan agar tidak terjadi ketidakrelaan. Dan untuk konsumen agar lebih teliti lagi bahwa harga estimasi yang berada di aplikasi merupakan harga sementara yang bisa berubah-ubah.
Pengaruh Perencanaan Pajak Dan Aktiva Pajak Tangguhan Terhadap Financial Performance: Studi Kasus Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022 Taufik Akbar Parluhutan
Journal Economy and Currency Study (JECS) Vol. 5 No. 2 (2023): Article On progres
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i2.1435

Abstract

This study intends to carry out an analysis related to the influence of tax planning variables and deferred tax assets variables on financial performance. The targets of this research are food and beverage sub-sector manufacturing companies that have been registered on the IDX from 2019 to 2022. Then the sampling method used in this study was purposive sampling and 9 samples of companies were obtained. While researchers used three data analysis methods, namely the classical assumption test, multiple linear regression test and hypothesis testing. The results shown in this study are that the tax planning variable has no partial effect on financial performance, but deferred tax assets have a partial effect on financial performance. While simultaneously the variable tax planning and deferred tax asset variables jointly have an influence on financial performance.
The Influence of Leadership, Motivation, Discipline and Work Environment on the Performance of Employees at Batang Laping (BALAP) PTPN IV Indra Yudistira, Mhd. Asaad, Rasidin Karo-Karo Sitepu
Journal Economy and Currency Study (JECS) Vol. 5 No. 2 (2023): Article On progres
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i2.1436

Abstract

This study aims to (1) determine the condition of leadership, motivation, discipline, work environment on employee performance at PT Perkebunan Nusantara IV Balap Estate. (2) Knowing the concept of leadership, motivation, discipline, work environment on employee performance at PT Perkebunan Nusantara IV Balap Estate. (3) Knowing the effect of leadership, motivation, discipline, work environment on employee performance at PT Perkebunan Nusantara IV Balap Estate. Report collection was carried out at PT Perkebunan Nusantara IV Balap Estate, Mandailing Natal District. The population is all employees of the Balap Estate with a total of 300 people. Withdrawal of samples using purposive sampling technique so that the total sample is 85 people. Data analysis used the Likert Scale method and the SmartPLS method.
The Effect of perceived Benefits, Ease of Use and Security on the Intention to Use the Dana Application Muhammad Iqbal Fahlepi; Roslina Roslina; Nurul Husna
Journal Economy and Currency Study (JECS) Vol. 5 No. 2 (2023): Article On progres
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i2.1462

Abstract

In this era of globalization, technology is developing rapidly in all aspects, including the economic aspect. Changes in payment transactions using currency are now starting to be replaced by electronic money. There is a lot of electronic money that is present in the community, one of which is the Dana Application. This is something new among the public so that people are still questioning the benefits, convenience and security of the Dana Application, because when using it transactions are inefficient because when using the Dana Application there are difficulties and transaction security is not guaranteed. The research method used is quantitative, namely a process of finding knowledge that uses data in the form of numbers as a tool to analyze information about what you want to know. In this study using a questionnaire with a Likert scale. The population in this study were Dana Application users and 120 samples were used as a research sample. The results of this study indicate that Perceived Usefulness (X1) has a positive and significant effect on Intention to Use (Y), Ease of Use (X2) has a positive and significant effect on Intention to Use (Y), Safety (X3) has a positive and significant effect on Intention to Use (Y ).
The Effect of Product Quality and Store Atmosphere on Purchase Decisions at Otsky Bandar Lampung Distro Monique Permata Sari Santoso; Roslina Roslina; Nuzul Inas Nabila
Journal Economy and Currency Study (JECS) Vol. 5 No. 2 (2023): Article On progres
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i2.1463

Abstract

Today's society realizes that clothing is more than just clothing needs, but also fashion needs. The shift in clothing style to being a medium to show one's existence in the community has made the clothing business grow rapidly today. Distro is one of the many apparel businesses that have sprung up in Indonesia today, especially in the city of Bandar Lampung. Otsky is a local clothing distribution that is popular with the people of Lampung. Otsky's shop has good product quality and a good store atmosphere. On the other hand, the researchers conducted a survey and found several complaints from consumers about unsatisfactory product quality in terms of materials and product form. Apart from that, there are complaints about the shop atmosphere at Otsky, which has a reasonably dense layout so that it fills the room which affects convenience when shopping. This study aims to determine whether product quality and store atmosphere can influence purchasing decisions at Otsky Stores. The research method used is quantitative, namely a process of finding knowledge that uses data in the form of numbers as a tool to analyze information about what you want to know. This study using a survey method by distributing questionnaires to Otsky Shop buyers. The population of this study were buyers of Otsky Stores in Bandar Lampung and 100 respondents were taken. The results of this study indicate that product quality (X1) and store atmosphere (X2) influence purchasing decisions (Y). The store atmosphere variable shows a result of 0.490, which is higher than the product quality variable, which has an impact of 0.447 on purchasing decisions.
Pengaruh Likuiditas, Profitabilitas, Leverage, Aktivitas, Beta Saham Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Barang Konsumsi Di Bursa Efek Indonesia (2010 – 2019) Batista Leonardo P. Dasuha
Journal Economy and Currency Study (JECS) Vol. 5 No. 2 (2023): Article On progres
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i2.1515

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, profitabilitas, leverage, aktivitas, beta saham dan ukuran perusahaan terhadap nilai perusahaan pada Perusahaan Manufaktur Sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia periode 2010–2019 baik secara parsial maupun secara simultan. Penelitian ini menggunakan jenis penelitian sebab akibat (casual research) yang bertujuan untuk melakukan uji hipotesis.Berdasarkan teknik purposive samplingmaka dapat diketahui bahwa jumlah sampel dalam penelitian ini adalah 14 perusahaan dengan 140 data pengamatan. Penelitian ini dilakukan di Bursa Efek Indonesia dengan menggunakan data sekunder.Sedangkan teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil yang diperoleh dalam penelitian ini menunjukkan bahwa likuiditas, profitabilitas, beta saham dan ukuran perusahaan terbukti memiliki pengaruh yang positif dan signifikan terhadap nilai perusahaan. Sedangkan leverage dan aktivitas memiliki pengaruh yang negatif dan signifikan terhadap nilai perusahaan. Pada temuan lainnya diketahui bahwa seluruh variabel independen yang digunakan dalam penelitian ini secara simultan memiliki pengaruh yang signifikan terhadap nilai perusahaan.
Analisis Penanggulangan Kemiskinan Ekstrem di Kota Medan Musafran Harahap
Journal Economy and Currency Study (JECS) Vol. 5 No. 2 (2023): Article On progres
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i2.1535

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kemiskinan di wilayah kota Medan dan bagaimana intervensi dan solusi pemerintah dalam penanganannya. Penelitian deskriptif kualitatif dengan metode literatur melalui studi literatur dari jurnal-jurnal dan aplikasi web sepakat Bappenas. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari berbagai survey seperti Bappenas, BPS, Resosek dan P2KE. Hasil penelitian menjelaskan bahwa Kota Medan selalu berupaya untuk mengatasi permasalahan kemiskinan secara maksimal; Faktanya, kemiskinan masih menjadi masalah yang parah. Penanggulangan kemiskinan memerlukan keterpaduan berbagai kebijakan dan program pembangunan di berbagai sektor. Cara terbaik untuk memerangi kemiskinan adalah dengan Menyusun Rencana penanggulangan kemiskinan Daerah (RPKD) serta melakukan intervensi sesuai core problemnya, serta mendorong kebijakan yang memperkuat pesan dan posisi ekonomi. Faktor pendorong kemiskinan di Kota Medan adalah pembangunan yang tidak merata.