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Sukma Febrianti
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INDONESIA
JES (Jurnal Ekonomi STIEP)
Published by Sekolah Tinggi Ilmu Ekonomi Pontianak
ISSN : 25280449     EISSN : 26544288     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi STIEP (JES) adalah jurnal penelitian yang mempublikasikan hasil riset para akademisi di seluruh Indonesia yang diterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) SEKOLAH TINGGI ILMU EKONOMI PONTIANAK. Terbit  2 kali dalam setahun yaitu Mei dan Nopember. JES merupakan terbitan berkala ilmiah yang memuat artikel-artikel yang berkaitan dengan Ekonomi baik bidang Manajemen maupun Akuntansi dengan berbagai pendekatan yang diterbitkan dalam bentuk cetak dan online.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 162 Documents
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN KONSUMEN DALAM PEMBELIAN BARANG ELEKTRONIK SECARA KREDIT PADA PT COLUMBUS MEGAH SENTRA SARANA CABANG BERAU Warti Ratnasari
Jurnal Ekonomi STIEP Vol. 5 No. 2 (2020): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v5i2.39

Abstract

This study aims to analyze the factors that influence consumer decisions to purchase electronic goods on credit at PT Columbus Megah Sentra Sarana, Berau Branch. The data collection method used a questionnaire distributed to consumers of PT Columbus Megah Sentra Sarana, Berau Branch, as many as 92 people who were selected using probability sampling method with simple random sampling technique. The analytical tools used are: validity test, reliability test, multiple linear regression analysis, coefficient of determination, t test and F test.The results of this study indicate that the factors that have a significant influence are cultural factors, social factors and personal factors. Meanwhile, psychological factors have no significant effect on consumer decisions in purchasing electronic goods on credit at PT Columbus Megah Sentra Sarana, Berau Branch. So that the hypothesis of point 1 can be partially accepted and partially rejected.The results of the F test show that cultural factors, social factors, personal factors and psychological factors simultaneously have a significant influence on consumer decisions in purchasing electronic goods on credit at PT Columbus Megah Sentra Sarana, Berau Branch, so the hypothesis point 2 can be accepted
DAMPAK PENGEMBANGAN KARIER TERHADAP KEPUASAN KERJA KARYAWAN PADA PERUSAHAAN PT. ALAS KUSUMA KABUPATEN KUBU RAYA Sarkawai, Yuana; Diana, Tri; Dewi, Andini Triana
Jurnal Ekonomi STIEP ( JES ) Vol. 3 No. 2 (2018): JES ( Jurnal Ekonomi STIEP )
Publisher : Sekolah Tinggi Ilmu Ekonomi Pontianak

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Abstract

Employee job satisfaction can be improved if there is justice in work. Achieving job satisfaction can improve productivity and company performance. Career development is an effort in increasing employee job satisfaction. The results show acceptance H0, proves that career development has no significant effect on employee job satisfaction. The career development orientation by companies that are not balanced with the expectations of employees cause employee job satisfaction is not going well.
ANALISIS POTENSI DAN KONTRIBUSI PAJAK SARANG BURUNG WALET TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN KUBU RAYA Yetty Agustini; Desi Friani
Jurnal Ekonomi STIEP Vol. 6 No. 1 (2021): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) STIE Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v6i1.44

Abstract

The studies to be achieved in this research are: (1) To determine the potential of Swallo’s Nest Tax in Kubu Raya Regency. (2) This is to determine the contribution of Swallow’s Nest Tax to Regional Original Revenue in Kubu Raya Regency. The method used in this research is descriptive method. Based on the results of data analysis, several things can be concluded as follows:(1) The potential for Swallow’s Nest Tax in Kubu Raya Regency in 2019 is RP.1,366,120,000.00. When compared with the revenue target set by the Regional Government of Kubu Raya Regency with the potential for Swallow’s Nest Tax revenue in 2019 as a result of the author’s calculations, there is a very large difference of Rp.1,279,120,00.00. (2) The contribution of Swallow’s Nest Tax to Regional Original Revenue in Kubu Raya Regency from 2017 to 2019 is considered very poor.
PENERAPAN PRINSIP GCG (TRANSPARANSI & AKUNTABILITAS) DALAM KERANGKA LAPORAN KEUANGAN KELOMPOK PEMODAL 13 DI PONTIANAK TIMUR Mardiyati, Mardiyati; Wahyudi, Hijrah
Jurnal Ekonomi STIEP ( JES ) Vol. 3 No. 2 (2018): JES ( Jurnal Ekonomi STIEP )
Publisher : Sekolah Tinggi Ilmu Ekonomi Pontianak

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Abstract

Purpose of this research is to know implication of GCG’s Principles (Transparency & Accountability) in Financial Statement’s framework of Kelompok Pemodal 13 in Pontianak Timur. This analysis is done by qualitative analysis in order to answer the research. The study conclude that implication of GCG’s Principles are important for Kelompok Pemodal 13 in order to construct their Financial Statement’s framework based on Standar Akuntansi Keuangan (SAK) and to raise credibility of stakeholders.
PERAN KOMPENSASI FINANSIAL DAN KOMPENSASI NON FINANSIAL DALAM MENINGKATKAN PRODUKTIVITAS KERJA PEGAWAI NEGERI SIPIL PADA DINAS SOSIAL KOTA BANJARMASIN Khairunnisa Khairunnisa
Jurnal Ekonomi STIEP Vol. 6 No. 1 (2021): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) STIE Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v6i1.46

Abstract

Research purposes for knowing role financial and non financial compensations in upgrade work productivity of Pegawai Negeri Sipil on Dinas Sosial Kota Banjarmasin. Component of compensation consists of salary, wage, incentive and fringe benefit. Population in this research amount 35 peoples and sample 20 peoples. Explenation tittle among them, compensation is all income being of money, direct goods or undirect receive of employes are reward or service given to agency. Work productivity is ratio between result achieved with role participation of labour unity of time. Dinas Sosial Kota Banjarmasin is agency of government to manage matter society, as help social to disaster, religion, etc.
ANALISIS KINERJA PT MATAHARI DEPARTMENT STORETBK PASKA DIMULAINYA PANDEMI COVID-19 Sunaryono Sunaryono
Jurnal Ekonomi STIEP Vol. 6 No. 1 (2021): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) STIE Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v6i1.47

Abstract

This research aims to determine the financial performance of PT Matahari Department Store Tbk before and after the Covid-19 pandemic was started so that it can be observed the increase or decrease after the Covid-19 pandemic was started. The data used are the financial statements of the posted-Pandemi Covid-19 of PT Matahari Department Store Tbk before the covid-19pandemicwas started in the January-December 2019 and after the covid-19 pandemic was started in the January - December 2020 period. Data analysis using Du Pont System Analysis. The results showed an increase in the financial ratios before the covid-19 pandemic started and after the covid-19 pandemic started. This is indicated by the achievement of an increase in the percentage of Return on Investment, Return on Assets, Cash Ratio, Current Ratio, Collection Period, Inventory Turn Over, Total Asset Turn Over, and Total Equity so that the increase can prove that the research hypothesis proposed that after a covid-19 pandemic is proven to experience efficiency and decrease its financial performance.
ANALISIS BENEISH M-SCORE UNTUK MENDETEKSI FINANCIAL STATEMENT FRAUD PADA PT. GARUDA INDONESIA Tbk PERIODE 2017-2019 Marjono Marjono; Dedi Julianto; Yuliana, Ana; Aminullah Labangge
Jurnal Ekonomi STIEP Vol. 6 No. 1 (2021): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) STIE Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v6i1.48

Abstract

This study aims to detect financial statement fraud at PT. Garuda Indonesia in 2017-2019 used the Beneish M Score model and testing whether the Beneish M Score model can detect the occurrence of financial statement fraud at PT. Garuda Indonesia in 2018. The results of this study indicate that PT Garuda Indonesia was classified in the Gray criteria, that can be interpreted as manipulate or not manipule financial statements in 2017 and 2018 and classified in the criteria not manipulate financial statements in 2019. The results of this study also found that the Beneish M Score model could not accurately to detect the manipulation of financial statements at PT. Garuda Indonesia in 2018, because only two ratios are Gross Margin Index (GMI) and Days Sales in Receivable Index (DSRI) which detect manipulation of financial statements, so they are only classified in the gray area criteria
Analisis Strategi Penetapan Harga Jual Kelapa Sawit Pada Pt Parna Agro Mas Sekadau Kalimantan Barat Novita, Sri
Jurnal Ekonomi STIEP ( JES ) Vol. 4 No. 1 (2019): JES (Jurnal Ekonomi STIEP)
Publisher : Sekolah Tinggi Ilmu Ekonomi Pontianak

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Abstract

Oil palm plantations are one of the plantations crops in Indonesia who has a pretty bright future. The areaof oil palm plantations in Indonesia is expanding so that later established a modern palm oil processing factoryand oil palm research centers.The purpose of this study is to find out the strategy that is done inside set the selling price of palm oil, findout the constraints in setting the selling price and to find out the policies of the company in determining the sellingprice of palm oil to PT Parna Agro Mas Sekadau West Kalimantan.The method of research conducted is by using data and data sources obtained directly from PT Parna AgroMas Sekadau West Kalimantan in the form of data on the production and sale of palm oil from 2015 to 2017.The result showed that the company doesn’t just set one price, but a price structure which reflectsgeographical diversity and costs, market segment demands, purchase time, order level, and other factors. The priceadjustment strategy carried out is : (1) geographical pricing, (2) (price discount and allowances, (3) promotionalpricing, (4) discriminatory pricing.
Analisis Perputaran Modal Kerja Pada Pt Hanjaya Mandala Sampoerna,Tbk Yuliana, Yuliana
Jurnal Ekonomi STIEP ( JES ) Vol. 4 No. 1 (2019): JES (Jurnal Ekonomi STIEP)
Publisher : Sekolah Tinggi Ilmu Ekonomi Pontianak

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Abstract

Working capital is excess current assets againts short-term debt. This excess is called net working capital.The problem studied in this study is how much the working capital needs of PT Hanjaya Mandala Sampoerna, Tbkby using the working capital turnover formula.The conclusion of this study is that working capital is described using ratios Working Capital Turnoverwhich measures working capital turnover where the sale proceeds divided by working capital. Working capitalturnover in 2015 amounted to 9,89 % in 2016 amounted to 5,49 %, whereas in 2017 it was equal 2,05 % this showsthat there is an excess of working capital due to low receivables.Total corporate receivables in 2015 were lower than in 2016 and 2017 thus resulting in greater numberof attachments to the company’s working capital and faster working capital turnover.
Pengaruh Motivasi Kerja Dan Kepuasan Kerja Terhadap Kinerja Pegawai DPUPR Kabupaten Barito Utara Noorhayati, Noorhayati
Jurnal Ekonomi STIEP ( JES ) Vol. 4 No. 1 (2019): JES (Jurnal Ekonomi STIEP)
Publisher : Sekolah Tinggi Ilmu Ekonomi Pontianak

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Abstract

The aim of this research is to analyze the influence of motivation and job satisfaction through staffperformance of DPUPR North Barito Regency. Data about those variable was collected by conductinterviews with questionnaire. The sample is selected by using the technique simple random sampling, whichtotaled 30. The hyphoteses are tested using multiple regression analysis by SPSS for Windows 19.0. Theresult showed that : 1) the motivation and job satisfaction has a significant and simultan influence throughstaff performance DPUPR North Barito Regency; 2) the motivation hasn’t a significant impact through staffperformances on staffs of DPUPR North Barito Regency; the job satisfaction has a significant impactthrough staff performances of DPUPR North Barito Regency; and then 3) the most dominan variableaffecting through staff performance of DPUPR North Barito Regency is the job satisfaction.

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