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PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS
ISSN : -     EISSN : 2829601X     DOI : https://doi.org/10.56107/penanomics
Core Subject : Economy,
PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS (ISSN: 2829-601X) published every three months (April, August, December) is a peer-reviewed journal in the fields of Economics and Business and Social Sciences and their applications. Specifically, the journal covers topics in Economics, Business, Accounting and Finance, Social Sciences, Economic and Business Modeling, Public Administration, and Business Administration. PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS publishes contributions in the form of review articles, original research articles, brief communications, technical notes, and letters to editors.
Articles 27 Documents
ACCOUNTING TREATMENT OF HISTORICAL ASSETS BASED ON INTERPRETIVIST PARADIGM Hendy Satria; Novi Chandra Saputra; Juhli Edi S; M Isa Alamsayahbana; Fauzi Fauzi
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.634 KB) | DOI: 10.56107/penanomics.v1i1.1

Abstract

This study aims to determine the accounting application for the Department of Revenue and Financial Management and Regional Assets of the Tanjungpinang City Government in the recognition, assessment, presentation and disclosure of the Grand Mosque of Sultan Riau Penyengat in financial statements. This research is expected to provide clearer information regarding historical aset accounting standards. This study uses a qualitative case study approach. Data were collected through primary data. through respondent interviews and secondary data from supporting documents. The results of this study indicate that the recognition of historical asets in this mosque has no "value" because it is not easy to determine the age or value of these historic asets. The practice of accounting for historic asets at the Grand Mosque of Sultan Riau Penyengat has met the standards set by the government, because there is an assessment and presentation of historical asets has been carried out in the notes to the financial statements.
GOOD TO GREAT EFFECT – CASE STUDY AT MERDEKA CHOPPER GOLD, TBK M. Syafnur; Fauzi Fauzi; Aulia Dewi Gizta; M. Isa Alamsyahbana; Novi Chandra Saputra
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.771 KB) | DOI: 10.56107/penanomics.v1i1.2

Abstract

Good to Great effect is a concept developed by one of the writers and researchers named Jim Colins, where according to him there are companies that have above good abilities which then lead the company to become a great company. In this study, the researcher took one of the companies that have these indications, although currently being hit by the Covid 19 pandemic, the company's performance continues to increase. The population of this study are companies in LQ45 with a sample that is engaged in mining. The data analysis method uses financial report indicators for 5 years running fundamental analysis and stock return analysis. The results show that the MDKA company meets the characteristics as a Good to Great Effect company.
FINANCIAL STATEMENT INTEGRITY : CORPORATE GOVERNANCE AND QUALITY AUDIT EVIDENCE FROM FOOD AND BEVERAGE COMPANIES IN INDONESIA Charly Marlinda; Hendy Satria; Ranti Utami; Sri Kurnia; Masyitah As Sahara
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.315 KB) | DOI: 10.56107/penanomics.v1i1.3

Abstract

The purpose of this study was to examine the effect of corporate governance and audit quality, corporate governance as proxied by institutional ownership, managerial ownership, audit committees, independent commissioners on the integrity of financial statements in manufacturing companies in the food and beverage industry sub-sector. This study uses a quantitative approach whose research object is taken from a sample of manufacturing companies in the food and beverage industry sub-sector as many as 6 companies during the 4-year observation period in order to obtain 24 observation samples. The analytical method used is multiple linear regression analysis with a significant level of 5%. Based on the results of the study, the multiple linear regression analysis equations are: Financial Statement Integrity = 0.239 – 0.070 Institutional Ownership + 5.371 Managerial Ownership – 0.976 Audit Committee + 4.740 Independent Commissioner – 0.379 audit quality + e. The conclusion of the analysis is partial managerial ownership and independent commissioner affect the integrity of financial statements while institutional ownership, audit committee, and audit quality have no effect on the integrity of financial statements, simultaneously institutional ownership, managerial ownership, audit committee, independent commissioners and audit quality have an effect on the integrity of financial statements. managerial ownership and independent commissioners strengthen their relationship with financial statement integrity and institutional ownership, audit committees, and audit quality weaken their relationship with financial statement integrity. The proxy of corporate governance and audit quality on the coefficient of determination shows the percentage of influence of 83.6%, while the rest is influenced by other variables of 16.4%.
CONSERVATISM IN ACCOUNTING: FINANCIAL DISTRESS, TAX AND LITIGATION RISK Andres P Sitepu; Tommy Munaf; Hasnarika Hasnarika; Raja Yulianita Sarazwati; Putri Dwi Novrina; Jumadil Saputra
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.28 KB) | DOI: 10.56107/penanomics.v1i1.4

Abstract

In the application of accounting conservatism plays an important role in assessing the earnings quality of a financial report. If financial statements are made using conservative principles, they tend to reflect the company's financial condition which is not true. The concept of conservatism is often used by companies that trade their shares openly. For example, a company listed on the Indonesia Stock Exchange is a forum for companies or issuers to trade their company shares. With the aim of obtaining additional capital needed by the company in carrying out its operational activities. This study consists of three independent variables Financial Ditress (X1), Litigation Risk (X2) and Tax (X3). And the dependent variable is accounting conservatism. The object of research is a company listed on the Indonesia Stock Exchange from 2018 to 2020. The data used in this study amounted to 135 data. The data analysis technique uses the Eview10 application by using regression model analysis, classical assumption testing and hypothesis testing
THE EFFECT OF JOB SATISFACTION AND WORKLOAD ON EMPLOYEES PERFORMANCE OF PT BANK TABUNGAN NEGARA (BTN) SYARIAH PEKANBARU Cengiz Kayacilar; R. Rudi Alhempi; Mulyani Rodi Muin; Muhammad Fahrozi; Budi Alamsyah Siregar
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.068 KB) | DOI: 10.56107/penanomics.v1i1.5

Abstract

This study was conducted to determine the effect of job satisfaction and workload on the performance of employees of PT. State Savings Bank Syariah Branch Office Pekanbaru. The method used in this study is a descriptive method with a quantitative approach. The object of this research is all employees of PT Bank Tabungan Negara (BTN) Syariah Pekanbaru. The research location was conducted at PT Bank Tabungan Negara (BTN) Syariah Pekanbaru. The population in this study were employees of PT Bank Tabungan Negara Syariah Pekanbaru. The sample taken in this study were 47 respondents. The sampling technique in this study is the census method technique with data analysis using the SPSS version 20 program using validity test, reliability test, multiple linear regression, partial test (t test), simultaneous test (F test), coefficient of determination (R2) . Multiple regression analysis was used to test the hypothesis of this study. The results of the study stated that the variables of workload and job satisfaction had a significant effect simultaneously on employee performance. And it can be concluded that the most dominant workload variable affects employee performance. The value of the coefficient of determination (R 2) is 0.876. This means that the variables of job satisfaction and workload simultaneously affect employee performance variables by 87.6%.
DEVELOPMENT OF SMART GOVERNANCE MEASUREMENT FRAMEWORK TO CREATE A SUSTAINABLE BANDUNG SMART CITY Osni Erza; M. Suparmoko; Tulus T.H. Tambunan
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.982 KB) | DOI: 10.56107/penanomics.v1i1.16

Abstract

This study aims to examine the development of a Smart Governance measurement framework to create a sustainable Bandung Smart City. The measurement of Smart Governance identifies the potential of Bandung city and analyzes what indicators play a major role in the dimensions of Smart Governance, as well as implying government policy as a bridge between the community and the government in making decisions. This research uses Mixed Method (Quantitative and Qualitative). The data were processed using SPSS 25 and LISREL 8.80 app, with Structural Equation Modeling (SEM), the testing based on Confirmatory Factor Analysis (CFA) theory, which is used to support quantitative data. For qualitative data, researchers conducted interviews with stakeholders who were directly involved in the development of Bandung Smart City. The Smart City variable from the Smart Governance Dimension has 4 Sub-dimensions which have standardizes factor loading which explains that all sub-dimensions are meaningful and significant to the Smart Governance Dimension namely Leadership Stakeholders: Mayor, Deputy Mayor, and OPD of (0.83) , Governance Transparency (0.97), Community participation in decision making (0.59), and Infrastructure (0.94). Where the value of CR (0.91), and AVE (0.72). For further research, it is recommended to examine a broader dimension of Smart City, which include Smart Economy, Smart People, Smart Mobility, Smart Environment, Smart Living, Smart Branding, Smart Energy, Smart Society, along with other stakeholders such as relevant government agencies, colleges, entrepreneurs, medical teams and others.
THE INFLUENCE OF INTERNAL AND EXTERNAL FACTORS ON THE PROFITABILITY OF STATE-OWNED BANKS IN INDONESIA FOR THE 2009-2019 PERIOD Carissa Vania; Sri Yani Kusumastuti
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.653 KB) | DOI: 10.56107/penanomics.v1i1.17

Abstract

This research was conducted with the aim of estimating the influence of internal factors in the form of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Operating Costs/Operating Income (BOPO), and Loan to Deposit Ratio (LDR) as well as external factors in the form inflation, interest rate, exchange rate, and gross domestic product (GDP) on the profitability of BUMN banks in 2009-2019 using a measuring instrument in the form of Return on Asset (ROA). This study uses data obtained from the annual financial reports of each BUMN banks and from Bank Indonesia website. The data analysis technique used is panel data regression and hypothesis testing in the form of F test - Global dan t test – Parsial using a significance level of 5%. In addition, the Wald test was also carried out to see which independent variables could be eliminated in this study. The result shows that LDR has a positive effect on profitability. Meanwhile NPL, BOPO, and exchange rate have a negative effect on profitability.
INFLUENCE OF GEOGRAPHICAL FACTORS AND IINFRASTRUCTURE ON POVERTY IN THE BODEBEK REGION IN WEST JAVA PROVINCE Sumiyarti Sumiyarti; Sri Susilowati; Lukman Hakim
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.019 KB) | DOI: 10.56107/penanomics.v1i1.18

Abstract

This study intends to examine the influence of geographical and infrastructure factors on poverty in the Bogor, Depok and Bekasi (Bodebek) areas in West Java Province. To achieve the objectives of the penelitian, a regression method is used using the poverty variable as the dependent variable. While the dependent variables are divided into 4 (four) groups, which are divided into groups of variables of geography, infrastructure, population economy, and macroeconomic variables. The data used in this study came from the raw data of the Village Potential Data Collection (Podes) of West Java Province released by the Central Statistics Agency. The data period used is Podes data in 2011, 2014 and 2018. The scope of the study was at the village / kelurahan level with a household-level analysis unit. The observations cover 5 buffer areas of the State Capital in West Java Province, including Bekasi Regency, Bekasi City, Bogor Regency, Bogor City and Depok City. The total samples used from the six regions were 802 villages and sub-districts. The data analysis technique used is a panel data regression technique or model. The processing of research data was carried out using stata 13 software. The study concluded that factors of geography, infrastructure, economic conditions of the population as well as macroeconomic variables influenced or at least related to poverty in the areas of Bogor Regency, Bogor City, Depok City, Bekasi Regency and Bekasi City (Bodebek). The influence of each variable is different in each district and city in the Bodebek region
THE EFFECT OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON COMPANY STOCK PRICES: EMPIRICAL STUDY ON LQ45 COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2016-2020 PERIOD Iskandar Zulkarnain; Wafiq Syifa Azzahra; Sjukun Sjukun
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.503 KB) | DOI: 10.56107/penanomics.v1i1.19

Abstract

This study aims to determine theof Current Ratio and Debt to Equity Ratio.This research is a quantitative study using secondary data obtained through the financial statements of LQ45 company on the Indonesia Stock Exchange. The object of this research is LQ45 companies listed on the Indonesia Stock Exchange. The numbr of sample obtained in this study wer 10 companies. The sampling technique used was purposive sampling. Data analysis method used by the method of Multiple Linear Regression Analysis; the data obtained were then processed using SPSS (statistical Program of Social Science) software 20. The results showed that the Current Ratio has a positive and significant effect on stock price, the Debt-to-Equity Ratio has a negative and not significant effect on stock prices.
WORK FAMILY CONFLICT, WORK STRESS AND ORGANIZATIONAL COMMITMENT IN AFFECTING THE PERFORMANCE OF PHYSICAL NURSES IN PADANG CITY Yulihardi Yulihardi; Amrullah Amrullah; Syaiful Syaiful
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.284 KB) | DOI: 10.56107/penanomics.v1i1.20

Abstract

The purpose of this study was to analyze the effect of work family conflict, work stress and organizational commitment partially and simultaneously in influencing the performance of nurses. The object of the research is the nurse of the RSJ (Psychiatric Hospital). at Padang City. The sample in this study were 58 female nurses who were married and served in 3 shifts. This study used a closed questionnaire, with a Likert scale and data from the questionnaire was processed using the SPSS version 22 program. The results of this study were: (1) The work family conflict variable had no significant effect on the nurse's performance, (2) the work stress variable had a significant effect on the nurse's performance. , (3) The variable of organizational commitment has a significant effect on the performance of nurses, and (4) The variables of work family conflict, work stress and organizational commitment simultaneously affect the nurses performance of the RSJ. In Padang City. these variables can explain the nurse's performance variable by 30.4%. The rest can be explained by other variables not observed in this study. The conclusion is that partially the work family conflict variable has no effect, while work stress and organizational commitment have an effect, jointly affecting the performance of nurses. Future research is also expected to be carried out on a wider research object so that the research results can be generalized. In addition, it is also necessary to add other variables in predicting nurse performance these variables can explain the nurse's performance variable by 30.4%. The rest can be explained by other variables not observed in this study. The conclusion is that partially the work family conflict variable has no effect, while work stress and organizational commitment have an effect, jointly affecting the performance of nurses. Future research is also expected to be carried out on a wider research object so that the research results can be generalized. In addition, it is also necessary to add other variables in predicting nurse performance these variables can explain the nurse's performance variable by 30.4%. The rest can be explained by other variables not observed in this study. The conclusion is that partially the work family conflict variable has no effect, while work stress and organizational commitment have an effect, jointly affecting the performance of nurses. Future research is also expected to be carried out on a wider research object so that the research results can be generalized. In addition, it is also necessary to add other variables in predicting nurse performance jointly affecting the performance of nurses. Future research is also expected to be carried out on a wider research object so that the research results can be generalized. In addition, it is also necessary to add other variables in predicting nurse performance jointly affecting the performance of nurses. Future research is also expected to be carried out on a wider research object so that the research results can be generalized. In addition, it is also necessary to add other variables in predicting nurse performance

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