cover
Contact Name
Hamidi
Contact Email
hamidi@unram.ac.id
Phone
+6281936732708
Journal Mail Official
alexandria@unram.ac.id
Editorial Address
Jl. Pendidikan No 37 Mataram
Location
Kota mataram,
Nusa tenggara barat
INDONESIA
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship)
Published by Universitas Mataram
ISSN : 27746453     EISSN : 27746445     DOI : 10.29303
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) p-ISSN: 2774-6453; e-ISSN: 2774-6445|The academic journal published by Postgraduate University of Mataram. The journal will focus on providing quality research in the areas of Economics, Business, and Entrepreneurship. The journal welcomes research reports, conceptual works, empirical studies, theoretical application, and book reviews, particularly where it supports the development of Economics, Business, and Entrepreneurship studies by enabling a more critical approach of new ideas and concepts.
Articles 44 Documents
Analysis of The Efficiency and Effectiveness of Regional Financial Management in the Regional Revenue Management Agency of Asahan Regency Dwi Septialamsyah; Juliana Nasution
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 3 No. 2 (2022): September
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v3i2.176

Abstract

One of the important in regional autonomy and decentralisastion is a problem regional financial management and budget, for that efficiencyand effectiveness of financial management required to finance the government work, development, and social service community. This research to analyze do income and regional spending in Badan Pengelola Pendapatan Daerah Kabupaten Asahan has been implemented efficiency and effectively. The method of analysis that used is descriptive analysis. The results of the study based on guidelines assessment and financial performance in Badan Pengelola Pendapatan Daerah Kabupaten Asahan as whole, the average level of the effectiveness of regional financial management in Badan Pengelola Pedapatan Daerah Kabupaten Asahan during fiscal year 2017 up to 2021 expressed effective. It showed government pervormance in realizing local revenue based on potential real religion in 2017until 2021 is good. While overall, the average level of efficiency in the management of their financing ini Badan Pengelola Pendapatan Daerah Kabupaten Asahan during fiscal year 2017 up to 2021 it will be said inefficient because regional spending remained high if in comparison to the total regional income. Should Badan Pengelola Pendapatan Daerah Kabupaten Asahan  optimize to collect local revenue and for local governments have a priority scale in the determination of budget spending
Analisis Efektivitas Penatausahaan Barang Milik Negara Melalui Aplikasi SIMAK-BMN Nurussyifa Razak; Juliana Nasution
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 3 No. 2 (2022): September
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v3i2.177

Abstract

This study aims to observe the effectiveness of the administration of State Property through the SIMAK-BMN Application Case Study at the Regional Office of the National Land Agency of North Sumatra Province. The location of the research was carried out at the Regional Office of the National Land Agency of North Sumatra Province which is located at Jl. Brigadier General Katamso No. 45, AUR, Medan City, North Sumatra. The problem raised in this study is the existence of software constraints in the BMN input process through SIMAK-BMN. This study uses qualitative research methods, to describe or analyze a research result. The results of this study indicate that the lack of effectiveness in the SIMAK-BMN application, the occurrence of program errors in the application, so that the BMN manager users experience problems so they need to repeat the data input process from the beginning. So it is necessary to make improvements to the SIMAK-BMN application software which is better so that the BMN data input process is more effective
Analisis Realisasi Anggaran Kas Sebagai Alat Perencanaan dan Pengendalian Kas Bagian REN BNN Sumatera Utara Nurul Maghfirah; Juliana Nasution
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 3 No. 2 (2022): September
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v3i2.178

Abstract

This research aims to understand the process of budgeting, the factors of forming cash budgeting, and how the realization of budgeting as planning and controlling cash in REN BNN Sumatera Utara. This research is a qualitative study with observation, study documentation method, and descriptive analysis. The research shows that cash budgeting and realization budgeting of REN BNN Sumatera Utara from the previous year is the main factor to arrange to budget for the next year. The realization of cash budgeting as a tool and controlling cash of REN BNN Sumatera Utara in 2018-2020 is considered quite good because the difference between budgeting and realization budgeting is Favorable, reasonable, and can be anticipated.
The Effect of Transformational Leadership on Innovative Work Behavior Mediated by the Organizational Culture Ariana Fibriandhini; Surati Surati; Hermanto Hermanto
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 3 No. 2 (2022): September
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v3i2.336

Abstract

Innovative work behavior, transformational leadership style and organizational culture are critical variables that must be the focus of attention of every organization in order to succeed in this era of rapid technological change. This study aims to determine the effect of transformational leadership on innovative work behavior that is mediated by the organizational culture of Madrasah Aliyah Negeri (MAN) teachers throughout the city of Mataram. The population of this research is active teachers in MAN in Mataram City, amounting to 124 teachers. The rate of return of questionnaires in this study was 83% or a total of 124 respondents. Hypothesis testing in this study uses path analysis with the SmartPLS3.2.8 program. The results showed that transformational leadership has a positive and significant effect on innovative work behavior, transformational leadership has a positive and significant effect on organizational culture, organizational culture has a positive and significant effect on innovative work behavior, transformational leadership has a positive and significant effect on innovative work behavior mediated by culture organizations where organizational culture acts as a partial mediating variable. These findings indicate that to improve innovative work behavior it is necessary to apply transformational leadership styles and strengthen organizational culture
Management of Putri Al-Aziziyah Kapek Gunungsari Islamic Boarding School Review from Planning Aspects Sri Amiati; Hari Witono; Asrin Asrin
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 3 No. 2 (2022): September
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v3i2.337

Abstract

This study aims to determine the management of the female Islamic boarding school Al-Aziziyah Kapek Gunungsari in terms of planning aspects. The approach in this study uses a qualitative approach with a case study method. Data collection techniques were carried out through observation, interviews, and documentation. The research subjects are the supervisors and administrators of Islamic boarding schools. The results of this study indicate that the planning of the Al-Aziziyah Kapek Gunungsari female Islamic boarding school program for the leadership of the boarding school has compiled a program of female boarding school activities, arranged a schedule, then socialized it to the coaches, administrators, and teachers in order to prepare for the needs in the implementation of the Islamic boarding school program that has been prepared.
Pengaruh Promosi Media Sosial, Suasana Toko dan Budaya Konsumen Terhadap Keputusan Pembelian Konsumen Kafe di Lombok Timur Pirna Saputri; Handry Sudiartha Athar; Lalu Adi Permadi
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 4 No. 1 (2023): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v4i1.437

Abstract

This study aims to determine the effect of social media promotion (X1), store atmosphere (X2), and consumer culture (X3) on purchasing decisions of cafe consumers in East Lombok. Respondents in this study amounted to 110 consumers. The type of research used is associative research with a quantitative approach. The data collection method uses a survey through a questionnaire. The analysis technique used is Multiple Linear Regression using SPSS version 26.0. The results of this study indicate that: (1) Social Media Promotion has no significant effect on the Purchase Decision of Cafe Consumers in East Lombok. (2) Shop Atmosphere has a positive and significant effect on Purchase Decisions of Cafe Consumers in East Lombok. (3) Consumer culture has a positive and significant effect on purchasing decisions of cafe consumers in East Lombok
Pengaruh Lingkungan Kerja, Fasilitas, Disiplin Kerja, dan Beban Kerja Terhadap Kinerja Pegawai pada Kantor Desa Meranti Omas Kabupaten Labura Lily Paradina Nainggolan; Bayu Eko Broto; Christine Herawati Limbong
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 4 No. 1 (2023): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v4i1.439

Abstract

The purpose of this study was to determine partially and simultaneously how the influence of the work environment, comfort, work discipline, and workload of the Meranti Omas District Office on employee performance. This research was conducted in Kab. Meranti Omas Labura Village Office during January and February 2023. This research is quantitative in nature and uses data analysis techniques using SPSS 25.0 For Windows software. The results of instrument testing include validity, reliability, traditional assumptions, multiple linear regression, and determinants (t, F, and R2). The author chose a sample of 15 people from the study population which consisted of all employees at the village office. The results showed that the work environment had a positive and substantial effect on employee performance, with a regression coefficient of 1.260 (signed positive) and sig 0.000 (0.05). Facilities have a significant and positive effect on employee performance, with a regression coefficient of 0.909 (signed positive) and sig 0.000 (0.05). Work discipline has a positive and substantial effect on employee performance as indicated by a regression coefficient of 0.294 (positive sign) and sig 0.000. (0.05). Workload and employee performance have a correlation coefficient of 0.243 (positive sign) and 0.000 (0.05) respectively. Employee performance is influenced by work environment, facilities, work discipline, and workload, with a coefficient of determination of 6.923 and a significance value of 0.000 (0.05). The result of analytic adjustment (R2) is 0.712 or 71.2%, while the remaining 28.8% is influenced or explained by other variables not examined in this study
Bencana Nasional Covid-19: Adakah Reaksi Pasar Modal Indonesia? Iwan Kusmayadi; G.A Oktaryani; Muhamad Ahyar; Laila Wardani; Djoko Suprayetno
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 4 No. 1 (2023): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v4i1.443

Abstract

This study aims to examine the information content of the Covid-19 national disaster emergency announcement on the reaction of the Indonesian capital market. The population of this study is all public companies that list their shares on the Indonesia Stock Exchange (IDX). By using purposive sampling, a sample of 659 companies was selected. Using historical data, namely the closing price (close) of individual shares and the composite stock price index, IHSG (composite stock price index). The observation period is 71 days, each consisting of an estimation period (60 days) and a window period. using 11 days. This research shows evidence that the capital market in Indonesia has reflected inefficient conditions, especially in the 4 days around the announcement of the Covid-19 national disaster emergency in Indonesia. While the other 7 (seven) days cannot provide opportunities for investors, especially to get significant abnormal returns. These results also show evidence that the capital market in Indonesia is efficient. Future researchers can complement it by using different models or comparing between models in measuring abnormal returns. Subsequent research can also classify the impact of the Covid-19 event by comparing between sectors in the 9 sectors on the IDX. In addition, there are opportunities for future research to conduct studies of different events.
Perbedaan Ketidaktepatwaktuan Penyampaian Laporan Keuangan Tahunan Terhadap Return Saham Pada Perusahaan Manufaktur di Bursa Efek Indonesia Elna Marsye Pattinaja
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 4 No. 1 (2023): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v4i1.444

Abstract

This study aims to determine whether the market reacts to untimely events. This study uses quantitative research methods with the selection of samples in this study using a purposive sampling technique. The results of the study show that the market reacts significantly to the untimely submission of issuer's financial reports. This is indicated by the significant difference in the abnormal returns on stock of issuers who are late, on time and submit their financial reports early. The results of the post hoc test with LSD show that earlier submission of financial reports gets the best market response from investors, or in other words has the highest abnormal returns. The limitations contained in the results of this study are based on a relatively small number of data sets and short observation times (only two years). As for suggestions that can be put forward, namely, 1) for investors who will buy shares, it is better to choose shares from issuers that historically have often or always submitted their financial reports earlier than Bapepam's provisions. This is because the shares of these issuers tend to be more able to provide high abnormal returns to shareholders. 2) For other researchers who are interested in conducting a review of this research, they should be able to carry out development steps in such a way that research results are better and more comprehensive. This development step can be carried out, for example, by adding observation time
Faktor-Faktor Yang Berpengaruh Terhadap Kecenderungan Kecurangan Akuntansi Pada BUMN di Kota Ambon Dwi Kriswantini; Elna Marsye Pattinaja; Hempry Putuhena
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 4 No. 1 (2023): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v4i1.445

Abstract

The purpose of this study was to analyze the factors of internal control effectiveness, appropriateness of compensation, observance of accounting rules, information asymmetry and management morality that influence the tendency of accounting fraud. The research data is primary data collected by directly distributing questionnaires to BUMN in Ambon City. The samples in this study were employees or employees in the accounting, finance and treasurer departments. The results of empirical testing using multiple regression analysis show that the effectiveness of internal controls, appropriateness of compensation, observance of accounting rules, management morality have no influence on the tendency of accounting fraud. Meanwhile, information asymmetry has a positive influence on the tendency of accounting fraud. The conclusions that can be obtained are 1) This study proves that there is an influence between information asymmetry on the tendency of accounting fraud, these results are consistent with previous research. In addition, this research is also in line with previous research which states that the suitability of compensation has no effect on the tendency of accounting fraud. 2) However, this study found things that contradict the hypotheses and theories and results of previous studies, that the effectiveness of internal controls, observance of accounting rules and management morality are not able to reduce the tendency of accounting fraud. This is due to a lack of awareness of the importance of internal control and accounting rules within the company