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Elfrida Desiderata Naihati
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INDONESIA
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Published by Universitas Timor
ISSN : -     EISSN : 25033123     DOI : 10.32938
Core Subject : Economy,
Bidang ilmu yang diterbitkan dalam jurnal ini adalah Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Operasional dan Manajemen Pemasaran
Articles 88 Documents
PENGARUH KOMPENSASI, MOTIVASI TERHADAP KINERJA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Tenaga Harian Lepas Bagian Bahu Jalan Dinas Pekerjaan Umum Dan Tata Ruang Kabupaten Rembang) Diana Anita Sari; Tryas Irvani; Anik Nurhidayati
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol 3 No 2 (2021): iE: inspirasi Ekonomi
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/jie.v3i2.1554

Abstract

This research was conducted at the Department of Public Works and Spatial Planning of Rembang Regency. The purpose of this study is to prove: (1) the direct effect of compensation on performance, (2) the direct effect of motivation on performance, (3) the indirect effect of compensation through job satisfaction on performance, (4) the indirect effect of motivation through job satisfaction on performance. Data collection techniques using a questionnaire. The population in this study were all daily workers off the shoulder of the Department of Public Works and Spatial Planning of Rembang Regency totaling 52 people with saturated sampling technique. The data analysis technique used path analysis using the Amos program. The results of this study are: (1) compensation has a significant positive effect on the performance of daily workers off the shoulder of the Department of Public Works and Spatial Planning of Rembang Regency, (2) motivation has a significant negative effect on the performance of daily workers off the shoulder of the Department of Public Works and Planning. Spatial in Rembang Regency, (3) compensation has a significant positive effect on performance through job satisfaction of daily workers off the shoulder of the Department of Public Works and Spatial Planning of Rembang Regency, (4) motivation has a significant positive effect on performance through job satisfaction of daily workers off the shoulder of the Department of Road Public Works and Spatial Planning of Rembang Regency.
ANGGARAN PENDAPATAN UNIVERSITAS DALAM PERSPEKTIF PENGELOLAAN DAN PEMANFAATANNYA Adi Faisal Aksa; Desmon Redikson Manane
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol 3 No 2 (2021): iE: inspirasi Ekonomi
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/jie.v3i2.1574

Abstract

Abstract: Revenue budget is the amount of money earned and must be spent in a certain period to carry out a program or activity. In the realization or use of the budget, it is necessary to see how the perspective of management and utilization is from student discipline, income planning, and socialization. This study uses a regression analysis method with a number of lecturers and employees as samples. The results of this study reveal that to increase budget realization, it is necessary to control or manipulative student discipline, income planning, and socialization by providing herregistration socialization to students and planning income according to the right time so that it contributes more to increasing budget realization. Abstrak: Anggaran pendapatan merupakan sejumlah uang yang didapatkan dan harus dihabiskan dalam periode tertentu untuk melaksanakan suatu program atau kegiatan. Dalam realisasi atau penggunaan anggaran perlu dilihat bagaimana perspektif pengelolaan dan pemanfaatannya dari kedisiplinan mahasiswa, perencanaan pendapatan, dan sosialisasi. Penelitian ini menggunkan metode analisis regresi dengan sejumlah dosen dan karyawan sebagai sampel. Hasil penelitian ini mengungkapkan bahwa untuk meningkatkan realisasi anggaran maka perlu adanya kontrol atau manipulatif kedisiplinan mahasiswa, perencanaan pendapatan, dan sosialisasi dengan cara memberikan sosialisasi herregistrasi kepada mahasiswa serta merencanakan pendapatan sesuai dengan waktu yang tepat sehingga lebih memberikan kontribusi bagi peningkatan realisasi anggaran.
ANALISIS EFISIENSI PENGGUNAAN MODAL KERJA KOPERASI SERBA USAHA CAHAYA MUTIS KEFAMENANU Dominikus Kopong Duli; Sonya Ximenes
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol 3 No 2 (2021): iE: inspirasi Ekonomi
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/jie.v3i2.1715

Abstract

Cooperatives are one of the lifeblood of the nation's economy and need to be managed properly so that they can increase the welfare of members. Capital in the form of principal savings and mandatory savings and loan capital and external donations needs to be managed effectively and efficiently. Funds collected and spent in capital work, continue to be monitored and controlled so that cooperative activities continue to run according to plan. The efficiency of using working capital is analyzed and evaluated in order to obtain information about its management performance. The results of the analysis show that the efficiency of the use of working capital from a liquidity point of view is not good. Meanwhile, from the activity point of view, it also shows an inefficient state. It is hoped that there will be a management policy not to accumulate fresh funds that do not provide benefits. Continue to provide better loan services for members and schedule receivables receivables so that the receivables turnover frequency can be higher. The higher the receivables turnover, the better the financial performance of the cooperative.
INTERAKSI OWNERSHIP RETENTION DAN JUMLAH DIREKSI TERHADAP NILAI UNDERPRICING Maximus Leonardo Taolin; Sarlince Sandy Mauk
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol 3 No 2 (2021): iE: inspirasi Ekonomi
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/jie.v3i2.1716

Abstract

This study aims to analyze the interaction of the number of management (board of directors and commissioners) and old ownership (ownership retention) on underpricing at the initial Public offeringse. The company's success in obtaining revenue from the IPO is marked by an increase in the number of shares that are maintained in large numbers as well as the number of commissioners and company designs which have an impact on the initial share price experiencing underpricing. The results of this study support this opinion. So it can be said that the interactions that occur at the beginning of the stock offering period can be used for investors in determining the direction of their investment decisions. The regression results shown from the SPSS 22 software show that the interaction between the number of company management and the old ownership held by the issuer has an effect on underpricing. Thus, the ownership retained by the issuer is a moderating variable that can weaken or strengthen the influence of the Board and commissioners on underpricing.
ANALISIS PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA PT. HYPERMART 369 KUPANG Penina Nufninu; Leopold Melkiano Triangga Dawu
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol 3 No 2 (2021): iE: inspirasi Ekonomi
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/jie.v3i2.1727

Abstract

PT. Hypermart 369 Kupang dalam proses bisnisnya tidak luput dari masalah sistem pengendalian persediaan. Hal itu dibuktikan sering terjadi kehilangan dan kelebihan barang dagang pada jenis barang tertentu. Hal ini menyebabkan resiko keusangan dan kerusakan barang dagang. Tujuan dari penelitian ini untuk mengetahui Pengendalian Internal Barang Dagang pada PT. Hypermart 369 Kupang menggunakan Teknik analisis deskriptif. Hasil penelitian menunjukkan bahwa penerapan pengedalian interanal barang dagang pada PT. Hypermart 369 Kupang sebesar 75.04% sesuai dengan COSO framework dan tergolong dalam kategori efektif. Dimana komponen informasi dan komunikasi sudah sesuai dengan COSO framework, sedangkan komponen dengan beberapa bagian yang belum sesuai dengan COSO framework adalah lingkugan pengendalian, penilaian resiko, aktivitas pengendalian, dan monitoring. Disarankan agar sistem manajemen resiko seperti menetapkan safety stok/persediaan aman untuk menjamin selalu tersedianya persediaan di gudang, Manajemen PT. Hypermart 369 sistem bongkar muat sampai barang masuk di gudang. Kata kunci : Pengendalian Internal, COSO framework.
PENGARUH VARIASI MENU DAN KUALITAS PELAYANAN TERHADAP KEPUASAN TAMU DI HOTEL VICTORY KEFAMENANU Fredirikus Timo
Inspirasi Ekonomi Jurnal Ekonomi Manajemen Vol 3 No 3 (2021): iE: inspirasi Ekonomi
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v3i3.1267

Abstract

Food and Beverage Service Departmen merupakan salah satu organisasi hotel yang memegang peranan penting untuk kelancaran bisnis hotel tersebut. Persentase penjualan terbesar di hotel adalah penjualan kamar, sedangkan penjualan dari Food and Beverage Service Departmen menjadi peringkat kedua terbesar dalam pendapatan hotel. Food and Beverage Service Departmen bertugas menghidangkan makanan kepada tamu sesuai dengan pesanan. Variasi makanan atau menu merupakan salah satu faktor penting dalam menyediakan pesanan. Tujuan dari penelitian ini adalah untuk menngetahui dan menganalisis pengaruh variasi menu dan kualitas pelayanan terhadap kepuasan tamu Hotel Victory Kefamenanu. Populasi dalam penelitian ini yaitu tamu di Hotel Victory Kefamenanu dan jumlah sampel yang diambil adalah 31 orang responden. Teknik pengambilan sampel dalam penelitian ini menggunakan non probability sampling dengan teknik accidental dan purposive sampling. Metode analisis yang digunakan adalah analisis deskriptif, uji korelasi, determinasi, regresi linier berganda. Hasil dari penelitian ini adalah variasi menu dan kualitas pelayanan berpengaruh signifikan terhadap kepuasan tamu Hotel Victory Kefamenanu. Variasi menu merupakan variabel yang berpengaruh dominan terhadap kepuasan tamu Hotel Victory Kefamenanu.
PENGARUH LINGKUNGAN KERJA DAN KOMITMEN TERHADAP DISIPLIN KERJA PEGAWAI PADA KANTOR DINAS PARIWISATA KABUPATEN MALAKA Imelda Thein; Berno Benigno Mitang; Yunita Exalensi Putri Bere
Inspirasi Ekonomi Jurnal Ekonomi Manajemen Vol 3 No 3 (2021): iE: inspirasi Ekonomi
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v3i3.1737

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja dan komitmen secara parsial dan simultan terhadap disiplin kerja pada Kantor Dinas Pariwisaa Kabupaten Malaka. Penentuan sampel menggunakan sensus bagi 32 orang pegawai pada kantor Dinas Pariwisaa Kabupaten Malaka dengan metode analisis regresi linier sederhana dan analisis regresi linier berganda.. Hasil analisis regresi linier sederhana antara variabel lingkungan kerja (X1) terhadap Disiplin Kerja (Y) adalah pengaruh sangat kuat yakni nilai koefisien korelasi sebesar 0,915 dan nilai koefisien determinasi sebesar 0,838. Hasil analisis regresi linier sederhana antara variabel komitmen (X2) terhadap Disiplin Kerja (Y) adala pengaruh sangat kuat yakni nilai koefisien korelasi sebesar 0,945 dan nilai koefisien determinasi sebesar 0,838. Hasil analisis regresi linier berganda variabel lingkungan kerja (X1) dan variabel komitmen (X2) terhadap Disiplin Kerja (Y), nilai koefisien korelasi sebesar 0,948 yang artinya korelasinya sangat kuat dan nilai R square sebesar 0,899. Kata Kunci: Lingkungan Kerja, Komitmen dan Disiplin Kerja
PENGARUH BIAYA OPERASIONAL PER PENDAPATAN OPERASIONAL (BOPO), NON PERFORMING LOAN (NPL) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSET (ROA)(Studi Kasus Pada PT Bank Pembangunan Daerah Nusa Tenggara Timur) Adriana Enggelina Nokas; Maximus L Taolin; Aquidowaris Manek
Inspirasi Ekonomi Jurnal Ekonomi Manajemen Vol 3 No 4 (2021): iE: inspirasi Ekonomi
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v3i4.1837

Abstract

This study aims to determine the effect of Operational Costs per Operating Income (BOPO), Non Performing Loans (NPL) and Loan to Deposit Ratio (LDR) on Return On Assets (ROA) (Case Study at PT Bank Pembangunan Daerah Nusa Tenggara Timur)”. Data collection techniques used are documentation and observation. The population in this study was PT Bank Pembangunan Daerah Nusa Tenggara Timur, and the sample studied was 49 respondents (49 quarters of the research variables) with the sampling technique used was purposive sampling. The data analysis techniques used are: descriptive and inferential with simple linear regression analysis tools and multiple linear regression. The results of the study show that partially the BOPO (X1) and NPL (X2) variables have a negative and significant effect on ROA of Bank NTT; while LDR (X3) has no significant effect on Bank NTT's ROA. Simultaneously, the BOPO, NPL, and LDR variables affect the ROA of NTT Bank.
ANALISIS KINERJA KEUANGAN PADA KOPERASI SERBA USAHA WANITA NEKMESE SEJAHTERA KABUPATEN TTU Putri Ratna Ningsi; Dominikus Kopong Duli
Inspirasi Ekonomi Jurnal Ekonomi Manajemen Vol 3 No 4 (2021): iE: inspirasi Ekonomi
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v3i4.1904

Abstract

Cooperatives are business entities formed by members of people on the basis of common interests. Members raise capital in the form of basic, mandatory, voluntary savings, which are managed efficiently. The capital raised is managed honestly, efficiently and responsibly. The use of capital must be efficient by considering the level of liquidity and profitability. To assess financial performance, an analysis is carried out to describe the performance of healthy management or vice versa. Liquidity describes the ability to pay off debts that are repaid immediately. Profitability describes the ability to use capital to make a profit. The higher the profit, the better the health of the cooperative, and vice versa. The results of the analysis in the last three years (2018, 2019, 2020) show that Liquidity is in poor criteria both from the Current Ratio aspect and the Quick Ratio aspect . Meanwhile, from the profitability aspect, both the Return Of Investment aspect and the Return Of Equity aspect are in good condition
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Kadarusman Kadarusman; Irsalina Dafinah Putri
Inspirasi Ekonomi Jurnal Ekonomi Manajemen Vol 3 No 3 (2021): iE: inspirasi Ekonomi
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v3i3.1951

Abstract

Abstract The purpose of this study is to analyze the effect of tax planning on earnings management with firm size as a moderating variable. This type of research is quantitative causality research using secondary data in the form of annual financial reports taken through the IDX's official website, namely www.idx.co.id. Sampling using purposive sampling technique. The sample of this research is 11 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period so that there are 55 financial statement data analyzed. Hypothesis testing using t significance test and moderated regression analysis (MRA) processed with IBM SPSS Statistics 26. The results of this study indicate that tax planning has no effect on earnings management. And the size of the company can moderate the effect of tax planning on earnings management. Keywords: Keywords: 1. tax planning, 2. earnings management, 3. firm size Abstrak Tujuan penelitian ini untuk menganalisis pengaruh perencanaan pajak terhadap manajemen laba dengan ukuran perusahaan sebagai variabel moderasi. Jenis penelitian ini yaitu penelitian kuantitatif kausalitas dengan menggunakan data sekunder berupa laporan keuangan tahunan yang diambil melalui website resmi BEI yaitu www.idx.co.id. Pengambilan sampel menggunakan teknik purposive sampling. Sampel penelitian ini yaitu 11 perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2015-2019 sehingga terdapat 55 data laporan keuangan yang dianalisis. Pengujian hipotesis menggunakan uji signifikansi t dan analisis regresi moderasi (MRA) yang diolah dengan IBM SPSS Statistics 26. Hasil penelitian ini menunjukkan bahwa perencanaan pajak tidak berpengaruh terhadap manajemen laba. Serta ukuran perusahaan dapat memoderasi pengaruh antara perencanaan pajak terhadap manajemen laba. Kata Kunci: 1. Perencanaan pajak, 2. Manajemen laba, 3. Ukuran perusahaan