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FLURALIS
Published by universitas faletehan
ISSN : 2828707X     EISSN : 28290917     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Meliputi topik terkait berupa Bisnis dan Manajemen, kewirausahaan, keuangan, manajemen sumber daya manusia, pemasaran, operasi asuransi, bisnis internasional, logistik, sistem informasi manajemen, manajemen strategi, produksi, tata kelola perusahaan yang baik, manajemen manufaktur, manajemen publik dan nirlaba, kontrol kualitas, manajemen perpajakan, dan topik terkait lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 37 Documents
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ANALISIS PENGAKUAN PENDAPATAN BERDASARKAN PSAK 72 PADA PT. KAYARA MITRA SEJAHTERA
Faletehan Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Faletehan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61252/fjeb.v2i2.83

Abstract

Revenue is an important entry in the budget report because it provides information about the organization's exhibitions and the appeal of donors through sales presentations. PSAK 72 does not require a lot of effort to implement, but it is different from other guarantors which may have a high standing and have a critical impact because the region must delay receiving funds until the handover activities are carried out. PT. Kayara Mitra Sejahtera admits that it is not difficult to implement a new system or regulation. However, it is necessary to change costs related to obligations that must be agreed upon between the two parties. So it can be concluded that PT. Kayara Mitra Sejahtera has recognized revenue in accordance with PSAK 72.
PENGARUH VARIABEL EKONOMI MAKRO DAN FUNDAMENTAL TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 - 2019
Faletehan Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Faletehan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61252/fjeb.v2i2.90

Abstract

This study aims to (1) determine the effect of inflation on stock prices in banking companies listed on the Indonesia Stock Exchange in 2015 – 2019; (2) Knowing the effect of Debt to Equity Ratio (DER) on stock prices in banking companies listed on the Indonesia Stock Exchange in 2015 – 2019; (3) Knowing the effect of Price to Book Value (PBV) on stock prices in banking companies listed on the Indonesia Stock Exchange in 2015 – 2019; (4) Knowing the effect of inflation, DER, PBV simultaneously on stock prices in banking companies listed on the Indonesia Stock Exchange in 2015 – 2019. The results of this study partially show that inflation has no effect on stock prices of banking companies listed on the Indonesia Stock Exchange in 2015 - 2019, partially showing that DER has an effect on stock prices of banking companies listed on the Indonesia Stock Exchange in 2015 - 2019, partially showing that PBV has no effect on stock prices of banking companies listed on the Indonesia Stock Exchange in 2015 - 2019, while the research results simultaneously show that inflation, DER, and PBV affect stock prices of listed banking companies on the Indonesia Stock Exchange in 2015 – 2019
PENGARUH E- PROCUREMENT TERHADAP KINERJAPENGADAAN BARANG DAN JASA DAN DAMPAKNYA TERHADAP PENCEGAHAN FRAUD (Studi Kasus pada Biro Pengadaan Barang dan Jasa Sekda Lampung)
Faletehan Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Faletehan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61252/fjeb.v2i2.92

Abstract

Fraud is the most avoided thing in every financial statement audit activity. To avoid the risk of fraud in line with advances in technology, electronic systems are used. This study aims to analyze the effect of the application of Electronic (E) - Procurement on the performance of goods and services procurement and its impact on fraud prevention. This research was conducted at the office of the Bureau of Procurement of Goods and Services of the Regional Secretariat of Lampung Province. The method used in this research is quantitative and qualitative, the number of samples in the study is 30 people. The data analysis tool used is multiple regression analysis and path analysis. From the results of the calculations and discussion, it is found that E-Procurement has an effect on the Performance of the Procurement of Goods and Services, E-Procurement has an effect on Froud, Performance of the Procurement of Goods and Services has an effect on Froud. R Square Model 1 earned 90 percent, R Square Model 2 earned 82.2 percent and R Combined 98.2 percent. Shows that E - Procurement has an effect on the Performance of Procurement of Goods and Froud. Keywords : E - Procurement, Goods and Services Procurement Performance, Froud
PENGARUH TINGKAT JUMLAH UMKM, IMPOR, DAN EXPOR TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA PADA TAHUN 1997-2019
Faletehan Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Faletehan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61252/fjeb.v2i2.93

Abstract

Pertumbuhan ekonomi adalah faktor penting dalam menentukan kemakmuran suatu negara dan kesejahteraan masyarakatnya. Untuk mencapai pertumbuhan ekonomi yang optimal, Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran yang sangat penting dalam menciptakan lapangan kerja, meningkatkan pendapatan masyarakat, dan meningkatkan kontribusi ekonomi nasional. Namun, dalam konteks perdagangan bebas dan globalisasi, impor dan ekspor juga memainkan peran penting dalam pertumbuhan ekonomi suatu negara.Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh jumlah umkm, impor, dan expor terhadap Pertumbuhan Ekonomi Indonesia. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang berupa data time series dan diperoleh dari beberapa lembaga pemerintah. Metode estimasi yang digunakan adalah regresi linear berganda periode 1997 – 2019. Dari hasil penelitian menunjukkan bahwa jumlah umkm, impor, dan expor berpengaruh signifikan secara simultan terhadap Pertumbuhan Ekonomi Indonesia
EFEK MEDIASI NILAI KONSUMEN TERHADAP KEPUASAN KONSUMEN (Studi Empirik SPBU Konsumen PT. Pertamina (Persero) Terminal Gerem, Marketing Operation Region III Di Cilegon Banten)
Faletehan Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Faletehan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61252/fjeb.v2i2.94

Abstract

Penelitian ini bertujuan untuk menjelaskan pengaruh kualitas pelayanan dan kualitas produk terhadap kepuasan konsumen dan nilai konsumen sebagai variabel intervening di PT. Pertamina (Persero) TerminaL BBM Terminal Gerem, Marketing Operation Region III Di Cilegon Banten. Pengumpulan data diperoleh dari 47 konsumen PT. Pertamina (Persero) TerminaL BBM Terminal Gerem, Marketing Operation Region III Di Cilegon Banten yang berrada di Kota cilegon. Hasil analisis menunjukkan bahwa pengaruh langsung kualitas pelayanan terhadap kepuasan konsumen yaitu positif dan signifikan. dan pengaruh langsung kualitas produk terhadap kepuasan konsumen yaitu negatif dan non signifikan terhadap kepuasan konsumen. Selanjutnya bahwa pengaruh tidak langsung kualitas pelayanan terhadap kepuasan konsumen melalui nilai konsumen yaitu positif dan signifikan. Serta pengaruh tidak langsung kualitas produk terhadap kepuasan konsumen melalui nilai konsumen sebagai variabel intervening yaitu positif dan signifkan.
PENGARUH KOMPETENSI DAN PENGALAMAN KERJA TERHADAP KINERJA KARYAWAN PT HANDAL MANDIRI TRANSINDO
Faletehan Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Faletehan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61252/fjeb.v2i2.95

Abstract

Penelitian ini dilakukan untuk mengetahui apakah kompetensi dan pengalaman kerja secara bersama-sama berpengaruh terhadap kinerja karyawan PT Handal Mandiri Transindo. Metode dan pendekatan penelitian menggunakan metode deskriptif dan pendekatan kuantitatif, dengan teknik pengumpulan data melalui kuesioner. Populasi dalam penelitian ini berjumlah 65 karyawan. Adapun teknik pengambilan sampel menggunakan metode sampling jenuh dengan jumlah sampel sebanyak 65 responden Hasil analisis deskriptif menunjukkan bahwa kompetensi, pengalaman kerja, dan kinerja karyawan tergolong baik Serta pengujian hipotesis berdasarkan hasil uji t variabel variabel kompetensi (X1) didapatkan nilai t hitung lebih besar dari t tabel (2,655 > 1,998 sedangkan hasil uji t variabel pengalaman kerja (X2) didapatkan nilai t hitung lebih besar dari t tabel (2,499 > 1,998) serta hasil uji F didapatkan nilai F hitung lebih besar dari F tabel (7,489 > 3,15) sehingga dapat disimpulkan kompetensi dan pengalaman kerja baik secara parsial maupun simultan berpengaruh positif dan signifikan terhadap kinerja karyawan PT Handal Mandiri Transindo.
MANAJEMEN PENGELOLAAN SAMPAH BAHAN BERBAHAYA DAN BERACUN (B3) RUMAH TANGGA DI MASA PANDEMIK COVID-19: SEBUAH TINJAUAN LITERATUR
Faletehan Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Faletehan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61252/fjeb.v2i2.96

Abstract

This study aims to describe the management of Household Hazardous Waste (HHW) during the Covid-19 pandemic. This study uses a descriptive with qualitative method. The results of the research show that Household Hazardous Waste (HHW) in Indonesia is not yet optimal. The low level of public awareness and concern causes the generation of household hazardous waste mixed with non HHW. Thus, the community mixes the two types of waste when it is disposed of. The accumulation of mixed HHW continues and ends up piling up in the Final Processing Site (TPA). It takes the role and responsibility of the government and public awareness in the management of household hazardous waste.
PENGARUH RISIKO KREDIT DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PERBANKAN
Faletehan Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Faletehan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61252/fjeb.v2i2.97

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh variabel Non Performing Loan (NPL) dan pengaruh Loan to Deposits Ratio (LDR) terhadap Return On Assets (ROA). Teknik analisis data yang digunakan dalam pengujian normalitas data menggunakan on-sample Kolmogorov-Smirnov, Histogram chart, P-Plot chart. Sedangkan dalam pengujian hipotesis penelitian ini yaitu uji t dan uji f dilakukan dengan bantuan software SPSS ver. 25. Hasil uji hipotesis menunjukkan bahwa Risiko Kredit (X1) Independen dan Likuiditas (X2) tidak berpengaruh secara simultan terhadap Kinerja Keuangan dengan nilai signifikansi 0,553 > 0,05. secara parsial independent Risiko Kredit (X1) tidak berpengaruh terhadap Kinerja Keuangan. Sedangkan Likuiditas (X2) Mandiri tidak berpengaruh terhadap Kinerja Keuangan.
ANALISIS PERBEDAAN HARGA SAHAM SEBELUM DAN SAAT PANDEMI COVID-19 PADA PERUSAHAAN SUBSEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Faletehan Jurnal Ekonomi dan Bisnis Vol 3 No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Faletehan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61252/fjeb.v3i1.124

Abstract

Companies in the transportation and logistics sub-sector listed on the IDX will be the focus of this research. The outbreak of Covid-19 in Indonesia has had an impact on activities taking place in the capital market. The researcher will cite the following problem formulation whether there was a change in stock prices before and during Covid-19 in Indonesia in the transportation and logistics subsector companies listed on the IDX.The purpose of this study is to understand the differences in stock prices for the Indonesian transportation and logistics sector before and during Covid-19. The method used in this research is a type of quantitative research with comparative methods. The sample used in this study consisted of 31 companies, taken using purposive sampling. Data was processed using the Paired sample t test. The results of this discussion show that there were significant differences in stock prices before and during the Covid-19 pandemic in transportation and logistics subsector companies, so that the HO hypothesis was rejected and HI was accepted. -19 in Indonesia the stock price was recorded higher than before the Covid-19 pandemic was announced in Indonesia on May 2 2020.
DAMPAK PEMBERIAN TUNJANGAN DAN MOTIVASI KERJA DALAM MENINGKATKAN KINERJA KARYAWAN DI SEKTOR PERBANKAN CABANG DI JAKARTA SELATAN
Faletehan Jurnal Ekonomi dan Bisnis Vol 3 No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Faletehan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61252/fjeb.v3i1.130

Abstract

This research aims to determine the influence of allowances and work motivation on the performance improvement of employees in the Banking sector at the South Jakarta Branch. The type of research conducted is explanatory, with data collection using a questionnaire, and the sampling technique employed is saturated sampling with a sample size of 55 employees. The analysis method utilized is quantitative analysis. The partial test results indicate a positive and significant influence of allowances on employee performance, and work motivation has a positive and significant effect on employee performance. Additionally, both allowances and work motivation simultaneously have a positive and significant impact on employee performance..

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