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Jurnal EXCHALL (Economic Challenge)
Published by Universitas 17 Agustus 1945 Cirebon
ISSN : 23027169     EISSN : 26569795     DOI : https://doi.org/10.47685/exchall.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
Exchall (Economic Challenge) merupakan publikasi ilmiah resmi dari Fakultas Ekonomi Universitas 17 Agustus 1945 Cirebon yang menggunakan media online system (OJS). Jurnal ini juga merupakan versi online dari jurnal ekonomi versi cetak yang sebelumnya telah terbit yang ber issn 2302-7169 yang mempublikasikan hasil penelitian atau karya ilmiah dalam berbagai aspek yang berhubungan dengan ekonomi dan bisnis yang relevan bagi pengembangan ilmu, profesi dan praktek ekonomi, manajemen dan bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 67 Documents
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PENGARUH GAYA KEPEMIMPINAN, KOMUNIKASI, DAN BUDAYA KERJA TERHADAP KOMITMEN PEGAWAI DAN DAMPAKNYA PADA KINERJA (Sensus pada Pegawai Negeri Sipil Eselon III di Lingkungan Dinas Pemerintah Kab. Tasikmalaya) Tia Ernawati
Exchall: Economic Challenge Vol 2 No 1 (2020): Edisi Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47685/exchall.v1i2.88

Abstract

Abstract The purpose of this study was to determine and analyze the influence of the Leadership Style, Communication, Work Culture and Commitment of Employees on employee performance both partially and simultaneously on the Tasikmalaya Regency Government Office Environment. The object of study was the Environmental Officer of the Tasikmalaya Regency Government Office. The research method used is path analysis. Data collection was obtained through observation, questionnaires and literature study. The population in this study was 78 Echelon III employees. Leadership Style, Communication, Work Culture, Commitment of Employees and Performance of Employees in the Tasikmalaya Regency Government Offices are quite good. Leadership Style, Communication and Work Culture influence the Commitment of Employees both simultaneously and partially on the Environmental Employees of the Tasikmalaya Regency Government Office. The Leadership Style, Communication, Work Culture and Commitment of Employees have an effect on performance both partially and simultaneously on the Environmental Staff of the Tasikmalaya Regency Government Office. Keywords: Leadership Style, Communication, Work Culture, Commitment of Employees and Performance
Pengaruh Profitabilitas Terhadap Kebijakan Dividen PT. INDOFOOD SUKSES MAKMUR INDONESIA, Tbk di Bursa Efek Indonesia (BEI) Nunung Nurnilasari
Exchall: Economic Challenge Vol 1 No 2 (2019): Edisi Agustus
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47685/exchall.v1i2.93

Abstract

Profitability is an important factor in determining dividend policy. Profitability itself is a ratio to assess a company's ability to seek profits. Dividends are management policy implications as outlined in dividend policy. This study aims to determine whether there is an effect of profitability on dividend policy on the company PT Indofood Sukses Makmur Indonesia, Tbk on the Indonesia Stock Exchange. This research is a descriptive analysis. The method used in this study is a quantitative method. The type of data used is secondary data in the form of financial statements. The sampling technique in this research is probability (X) and dividend policy (Y). The method of analysis by testing the classical assumptions and knowing how much the influence of independent variables and the dependent variable is done by a regression test. The data were analyzed using the SPSS 23.00 for windows program. The results showed that the profitability variable had no significant effect on the policy variables on the company PT Indofood Sukses Makmur Indinesia, Tbk on the Indonesia Stock Exchange (IDX).
Pengaruh Tingkat Perputaran Kas Terhadap Profitabilitas Pada Koperasi Pegawai Republik Indonesia (KPRI) Sumber Makmur Yanah Yanah
Exchall: Economic Challenge Vol 1 No 2 (2019): Edisi Agustus
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47685/exchall.v1i2.94

Abstract

Turnover Cash, receivables and inventories as working capital components can affect the short length of time dependent on working capital fund that will ultimately affect the level of profitability achieved. The higher the turnover rate of cash, accounts receivable and inventory indicating the shorter the time dependent capital in the working capital component. This shows the efficiency in the use of capital that would raise the level of profitability achieved KPRI Sumber Makmur. Issues examined in this study were: (1). Is there any influence of cash turnover, accounts receivable and inventories to profitability on Employee Cooperative Republic of Indonesia (KPRI) Sumber Makmur 2002-2004?, (2). How much influence the rate of turnover of cash, receivables and inventories to profitability on Employee Cooperative Republic of Indonesia (KPRI) Sumber Makmur 2002-2004? This study aims to: (1). To determine whether there is influence of the rate of turnover of cash, receivables and inventories to profitability on Employee Cooperative Republic of Indonesia (KPRI) Sumber Makmur years 2002- 2004, and (2). To find out How much influence the rate of turnover of cash, receivables and inventories to profitability on Employee Cooperative Republic of Indonesia (KPRI) Sumber Makmur 2002-2004. The population in this study is KPRI Sumber Makmur years 2002- 2004 which amounted to 46 cooperatives. The sampling technique used was purposive sampling (samples intended). The sample in this study is in the form KPRI Financial Statements Balance Sheet and SHU of twelve (12) KPRI Sumber Makmur for three (3) years ie from 2002 to 2004, so that the sample was 36. There are two variables that were examined in this study, namely: (1). Cash Turnover (X) and (2). Profitability Economy (Y). Data collection tool used in this study is documentation. Analysis of data using multiple linear regression analysis. The results showed that the rate of turnover of cash, accounts receivable and inventory significantly affect the economic profitability KPRI Sumber Makmur amounted to 76.9%. Variable X partially and simultaneously influence the variable Y. Suggestions to convey to the board and managers should KPRI Sumber Makmur is efficiently manage cash sales, both sales of goods and services to members by improving services and providing goods which vary according to the needs and tastes of consumers, the executives and managers KPRI Sumber Makmur should further pursue lending in the short term so that receivables can return within one period. And for the next researcher to pay attention to other factors that may affect the economic profitability.
Pengaruh Harga Pokok Penjualan Terhadap Volume Penjualan Notebook Pada CV Mitra Indexindo Pratama Kota Cirebon Kresnha Kresnha
Exchall: Economic Challenge Vol 1 No 2 (2019): Edisi Agustus
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47685/exchall.v1i2.95

Abstract

Perkembangan zaman yang sangat cepat mendorong manusia untuk lebih maju mengikuti zaman khususnya dalam bidang teknologi dan informasi. Notebook adalah salah satu teknolgi yang sangat diminati saat ini. Para konsumen saat ini semakin pintar dalam menentukan pilihan saat mereka ingin membeli Notebook. Banyak perusahaan yang berdiri membuka perusahaan dibidang teknologi dan informasi. Dalam penelitian ini sebagai objek penelitian yaitu “ CV Mitra Indexindo Pratama Kota Cirebon ’’. Para konsumen mengingikan harga yang sangat rendah, oleh karena itu “ CV Mitra Indexindo Pratama Kota Cirebon ” harus menekankan harga pokok penjualan yang sangat rendah. Harga pokok penjualan yang rendah perusahaan bisa bersaing dan perusahaan bisa meningkatkan volume penjualan sehinga perusahaan mendapatkan laba yang diinginkan. Tujuan penelitian ini adalah untuk mengetahui seberapa kuat Pengaruh Harga Pokok Penjualan Terhadap Volume Penjualan Notebook Pada “ CV Mitra Indexindo Pratama Kota Cirebon ”. Penelitian ini merupakan penelitian deskriptif dan assosiatif dengan variabel independen ( X ) Harga Pokok Penjualan dan variabel dependen Volume Penjualan ( Y ). Teknik pengumpulan data yang diambil penulis adalah studi kepustakaan, observasi, populasi dan sampel, dokumentasi, dan data sekunder berupa data keuangan perusahaan. Hasil penelitian dapat diketahui koefisien korelasi sebesar 0.732 antara harga pokok penjualan terhadap volume penjualan yang dapat diartikan mempunyai hubungan sangat kuat. Sedangkan dari hasil uji signifikan dapat dihasilkan t hitung sebesar 6,271 lebih besar dari t table sebesar 1,691 artinya membuktikan bahwa Ho ditolak, dan Ha diterima. Dalam pengujian koefisien determinasi di dapatkan hasil sebesar 53,63% menunjukan harga pokok penjualan mempunyai pengaruh kuat terhadap volume penjualan, sedangkan 46,37% dipengaruhi oleh variabel lainnya. Dan dalam regresi linier sederhana dihasilkan persamaan Y = 238,51 + 1,161X, jika X=0 artinya jika tidak ada harga pokok penjualan maka perusahaan tidak bisa menekankan harga jual sehingga perusahaan akan kesulitan menentukan laba dan tidak adanya volume penjualan.
Pengaruh Piutang Usaha Terhadap Profitabilitas Pada Koperasi Sehat Sejahtera Dinas Kesehatan Kota Cirebon Tri Amalia Sukarno
Exchall: Economic Challenge Vol 1 No 2 (2019): Edisi Agustus
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47685/exchall.v1i2.96

Abstract

Piutang merupakan kekayaan yang timbul akibat pelaksanaan politik penjualan secara kredit. Piutang harus dikelola dengan perencanaan yang matang mulai dari penjualan kredit menimbulkan piutang sampai menjadi kas. Investasi yang terlalu besar mengakibatkan perputaran modal kerja yang lambat sehingga memperkecil kemampuan perusahaan dalam meningkatkan volume penjualan. Perputaran piutang yang lambat akan mengakibatkan menurunnya profit yang seharusnya diperoleh perusahaan. Oleh karena itu perlu adanya pengendalian piutang demi keberhasilan suatu perusahaan dalam pencapaian keuntungan. Profitabilitas dapat diukur dengan menghubungkan antara tingkat keuntungan laba yanng diperoleh dari kegiatan pokok perusahaan dengan kekayaan yang digunakan untuk menghasilkan keuntungan operating assets. Operating assets adalah semua aktiva kecuali investasi jangka panjang dan aktiva lainnya yang tidak digunakan dalam kegiatan operasi atau usaha memperoleh penghasilan pokok perusahaan. Metode penelitian yang digunakan penulis adalah metode asosiatif dan metode deskriptif. Dengan menganalisis data yang mencakup uji korelasi,uji signifikan,uji koefisien determinasi dan uji regresi linier sederhana. Hasil yang didapat dalam penelitian yaitu populasi data sebanyak 48 data laporan keuangan berupa neraca dan laporan rugi laba. Sedangkan sampel data yang diolah sebanyak 36 data yang diperoleh dari perhitungan menggunakan rumus slovin dalam buku Rosaddy Ruslan bukunya “Metode Penelitian Publick relation dan komunikasi” (2008) . Berdasarkan perhitungan korelasi dihasilkan nilai 0,447 yang termasuk kedalam kategori sedang. Pengujian uji signifikasi / uji t diperoleh t Hitung2.753 kemudian dibadingkan dengan t Tabel1.684 pada tingkat kesalahan 10% . Dengan demikian t Hitung lebih besar dari pada t Tabel berarti bahwa korelasi sebesar 0,447 adalah signifikan. Dan regresi linear yang dihasilkan yaitu persamaan Y = 0.516 + 0.432x mengandung makna apabila piutang usaha dinaikan 1% maka profitabilitas akan naik 0,00432.
Pengaruh Modal Kerja Terhadap Rentabilitas Ekonomi Pada PT ASURANSI RAMAYANA TBK Cabang Cirebon Sulfiani Sulfiani
Exchall: Economic Challenge Vol 1 No 2 (2019): Edisi Agustus
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47685/exchall.v1i2.97

Abstract

Pada saat ini persaingan bisnis sudah semakin tajam seiring dengan mulai dibukunya sistem mekanisme pasar bebas. Sebuah perusahaan apabila hidup dan tubuh maka harus bisa mengaplikasi sistem manajemen yang efektif dalam mengelola opersionalnya. Salah satu sistem manajemen sangat menunjang dalam pencapaian tujuan perusahaan adalah manajemen keuangan, dan yang lebih khusus adalah pengelolaan modal kerja. Dalam penelitian ini dibahas pengaruh modal terhadap rentabilitas ekonomi pada PT Asuransi Ramayana Tbk cabang cirebon yang terletak di jalan Dr.Sudarsono No. 276 Kota Cirebon. Dalam hubungannya dengan fungsi modal kerja dalam menghasilkan pendapatan, maka bagian terbesar dari modal kerja hanya meliputi pengaturan dalam unsur-unsur aktiva lancar. Untuk mengetahui modal kerja yang baik tidak hanya dilihat dari peningkatan modal kerjanya saja, tetapi hendaknya dikaitkan pula dengan aktiva tetapnya yang juga turut serta dalam menghasilkan pendapatan bagi perusahaan. oleh karena itu dalam pengukuran modal kerja menggunakan rasio modal kerja per aktiva total. Sedangkan rentabilitas ekonomi diukur dengan mengkalikan profit margin dengan operating assets. Metode penelitian yang digunakan penulis adalah metode deskriptif, dimana metode ini dalah metode yang mengemukakan keadaan perusahaan berdasarkan fakta-fakta yang ada, mengumpulkan data, data yang diperoleh diolah, disajikan dan kemudian diinterpretasikan serta dianalisis dengan menggunakan teori literatur, sehingga memberikan gambaran yang cukup jelas atau objek yang diteliti dan kemudian dapat ditarik kesimpulan. Penelitian ini menggunakan perhitungan statistik korelasi dan determinasi, pengujian dilakukan dengan uji korelasi, uji signifikan, uji koefisien determinasi dan uji regresi linear sederhana. Dari hasil perhitungan tersebut dapat disimpulkan bahwa pengaruh modal kerja terhadap rentabilitas ekonomi pada PT Asuransi Ramayana Tbk cabang cirebon mempunyai pengaaruh yang signifikan dan masuk dalam kategori kuat.
PENGARUH KOMPENSASI NON FINANSIAL TERHADAP MOTIVASI KERJA (Pada Karyawan dan Karyawati di PT. Bank Rakyat Indonesia, Tbk Unit Panjalu Cabang Ciamis) Agus Peni Jaelani
Exchall: Economic Challenge Vol 2 No 1 (2020): Edisi Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47685/exchall.v2i1.99

Abstract

Fungsi pemeliharaan sumber daya manusia dalam perusahaan adalah semacam nilai tambah yang diberikan kepada sumber daya manusia dalam pemeliharaan fisik, jiwa dan raganya. Fungsi pemeliharaan ini dapat memacu sumber daya manusia untuk bekerja tekun, giat, baik dan menguntungkan perusahaan. Salah satu pemeliharaan sumber daya manusia yang wajib dilaksanakan oleh setiap perusahaan untuk melindungi sumber daya manusianya dari kenyaman bekerja lingkungan kerja maupun kebijakan, jenjang karir yang jelas dan risiko terjadinya kecelakaan di tempat kerja yaitu Kompensasi Non Finansial yang berbentuk Jaminan Kesehatan dan Keselamatan Kerja (K3) karyawan dan karyawati . Tujuan penelitian ini adalah untuk mengetahui Pengaruh Kompensasi Non Finansial Terhadap Motivasi Kerja pada karyawan dan karyawati di PT. Bank Rakyat Indonesia, Tbk Unit Panjalu Cabang Ciamis. Objek yang diteliti adalah Karyawan dan Karyawati PT. Bank Rakyat Indonesia, Tbk Unit Panjalu Cabang Ciamis. Metode penelitian yang digunakan adalah analisis regresi linier sederhana. Pengumpulan data diperoleh melalui observasi, kuesioner dan studi pustaka. Kata kunci : Kompensasi Non Finansial, Motivasi Kerja, karyawan, Karyawati, BRI
Pengaruh Sistem Informasi Manajemen Terhadap Kinerja Karyawan Pada PT. Arta Boga Cemerlang Cabang Cirebon Zuki Kurniawan
Exchall: Economic Challenge Vol 2 No 1 (2020): Edisi Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47685/exchall.v2i1.100

Abstract

Performance as an ability that a person has includes knowledge and skills. In the world of work, performance is the capacity that exists in a person to fulfill his work responsibilities so as to produce good output. The employee's performance will be said to be successful and optimal if it is in accordance with the company's desired results. The need for information systems to produce optimal employee performance is needed by computers based on Information Technology (computerization), so that it is not only able to optimize employee performance but also facilitate decision making for management because the data and information produced are fast and accurate. To find out the influence of management information system on employee performance, research was made. Thepurpose of this study is to analyze and test the influence of management information system on employee performance. In this study the population is PT Arta Boga Cemerlang Cirebon Branch,Jln. Nyi Gede Cangkring No. 99. To make it easier, save time, effort and cost, the researchers determined the size of the sample based on the Slovin formula. The sample obtained was 55 employees. Data analysis tools used in this study are validity and reliability test, significance test (t test), product moment correlation test (r test), determination coefficient (R2),and linear regression. From this research, it can be concluded that there is a positive and significantinfluence between management information system and employee performance, this can be seen from the results of the study showed a correlation of 0.68 and t calculate = 6,75. From the calculation result t calculate greater than t table which is 6.75 > 2.021; thus Ho hypothesis is rejected and ha alternative hypothesis accepted, i.e. there is a significant influence between management information system on employee performance. The coefficient value of determination of 0.46 or 46%,means that the variation in employee performance change(Y) is influenced by management information system (X) by 46%and the remaining 54%isinfluenced by other factors that are not calculated. Regression test results showed that management information system variables had a positive effect on employee performance with a coefficient of0.96. Performance as an ability that a person has includes knowledge and skills. In the world of work, performance is the capacity that exists in a person to fulfill his work responsibilities so as to produce good output. The employee's performance will be said to be successful and optimal if it is in accordance with the company's desired results. The need for information systems to produce optimal employee performance is needed by computers based on Information Technology (computerization), so that it is not only able to optimize employee performance but also facilitate decision making for management because the data and information produced are fast and accurate. To find out the influence of management information system on employee performance, research was made. Thepurpose of this study is to analyze and test the influence of management information system on employee performance. In this study the population is PT Arta Boga Cemerlang Cirebon Branch,Jln. Nyi Gede Cangkring No. 99. To make it easier, save time, effort and cost, the researchers determined the size of the sample based on the Slovin formula. The sample obtained was 55 employees. Data analysis tools used in this study are validity and reliability test, significance test (t test), product moment correlation test (r test), determination coefficient (R2),and linear regression. From this research, it can be concluded that there is a positive and significantinfluence between management information system and employee performance, this can be seen from the results of the study showed a correlation of 0.68 and t calculate = 6,75. From the calculation result t calculate greater than t table which is 6.75 > 2.021; thus Ho hypothesis is rejected and ha alternative hypothesis accepted, i.e. there is a significant influence between management information system on employee performance. The coefficient value of determination of 0.46 or 46%,means that the variation in employee performance change(Y) is influenced by management information system (X) by 46%and the remaining 54%isinfluenced by other factors that are not calculated. Regression test results showed that management information system variables had a positive effect on employee performance with a coefficient of0.96.
Mekanisme Pengelolaan Persediaan Sparepart Sepeda Motor Honda Pada PT. Bintang Motor Jaya, Tbk Cabang Cirebon Misriah Ariyani
Exchall: Economic Challenge Vol 2 No 1 (2020): Edisi Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47685/exchall.v2i1.101

Abstract

Nowadays, the purchase of motor vehicles is rife among the People of Indonesia, especially Honda motorcycles. Increasing sales figures from year to year resulted in the maintained quality of the brand in all aspects both in terms of smh unit quality, service quality from smh official workshop, as well as the quality of genuine parts SMH or commonly known as honda genuine parts. The purpose of this research is to observe the mechanism of managing spare parts inventory at PT. Star Motor jaya Kab. Cirebon to improve the flow in and out of spare parts to be more organized and avoid the risk of undisciplined stock and so that the ordering process does not take long so that branding to consumers is maintained. At PT. Bintang Motor Jaya is in inputting its stock using stock cards as notes in and out of spare parts that are then inputted in the computer system. Although it already looks perfect in its flow, there are still irregularities in inventory that do not correspond that cause losses to the company whileordering the original parts often occura rather long delay that causes disappointment to customers so it is important to make improvements in the infrastructure of its management mechanism bothin terms of human resources and control of the process. This research was conducted by descriptive method, where data collection techniques are carried out with observations, interviews, field studies, and literature. This research was conducted as a problem solving of the lack of regular inventory management and quality improvement in terms of ordering time and anticipation of handling if there are still errors in that aspect.
Analisis Faktor Pelatihan Kerja Terhadap Produktivitas Kerja Karyawan Pada PD Surabaya Adi Adi
Exchall: Economic Challenge Vol 2 No 1 (2020): Edisi Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47685/exchall.v2i1.102

Abstract

This research aims to find outthe achievement ofemployee productivity in PD. Surabaya, mengetahui if job training affects work productivity,to know how much influence between work productivity and work research both simultaneously and partially. This research uses descriptive verivikative research using survey method. The population in this study was all PD employees. Surabaya. The research samples were selected using cluster sampling area techniques. Data collected with coesioners that have been tested validity and derptive, normality test, multi-cardrity test, heterokodesity test, multiple regression test, simultaneous test, coefficient determination test. Based on the results of data processing, the results of regression analysis in this study is 0.672. Based on the results of data analysis there is a significant influence between the factors of work training there is work productivity, this is evidenced statistic hypothesis test shows a significant value (t) 0.000 less than the specified α (0.05) or seen from the performance of testers and Horejected. Based on the results of the above research, it can be concluded that the factor of job training has a significant impact on the productivity of employees' work in pd. Surabaya Cirebon.

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