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INDONESIA
JER
Published by Universitas Muslim Indonesia
ISSN : -     EISSN : 26206196     DOI : https://doi.org/10.57178/jer.v6i1
Core Subject : Economy, Humanities, Science,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Economic Resource_(JER) is open access. This journal is published in _ March & September. Journal of Economic Resources|e-ISSN 2620-6196] is a peer-reviewed journal published twice a year (March & September) by the Faculty of Economics and Business, Universitas Muslim Indonesia_UMI. Journal of Economic Resource is a research work to publish articles that report the results of Economics. The Journal of Economic Resources invites manuscripts on various topics in Economics but not limited to Functional Development Economics; entrepreneurship; Management Development; and Accounting.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 167 Documents
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Can Firm Size, Business Growth, Capital Structure and Social Responsibility Affect Earnings Response Coefficients? Jannati Tangngisalu
Jurnal Economic Resource Vol. 4 No. 2 (2021): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v4i2.214

Abstract

This study aims to analyze the factors that affect the Earnings Response Coefficient. The focus of this research is 52 companies from 170 manufacturing companies listed on the Indonesia Stock Exchange. Sampling using the purposive sampling method by considering the presence of data outliers. The data was collected using documentation techniques (secondary data) and analyzed through several stages, including descriptive analysis, inferential analysis, classical assumption test (consisting of normality test, multicollinearity test, and heteroscedasticity test) multiple linear regression analysis, hypothesis testing (simultaneous test). Partial and coefficient of determination test). The results showed that this study showed that company size, company growth, capital structure, and corporate social responsibility had a positive but not significant effect on the Earnings Response Coefficient. Theoretically, this study implies that it can provide additional knowledge, as a source of information, and as a contribution to ideas in terms of developing accounting disciplines, financial management, and contributing to research development, especially regarding company size, company growth, capital structure, and CSR to ERC as input and additional references for readers. Practically, the results of this study can be used by investors who want to invest in manufacturing sector companies listed on the Indonesian stock exchange to pay attention to the variables that affect ERC
The Impact of Local Government Accounting Systems and Performance-Based Budgeting on Local Government Performance Accountability Marwah Yusuf
Jurnal Economic Resource Vol. 3 No. 2 (2020): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v3i2.225

Abstract

The main objective of this research is to study and understand the impact of the Government Accounting System and performance-based budgeting carried out in Makassar Regional Department OPD. This research applies a quantitative approach to all the city's employees, who are all participants in the Makassar Government financial department's SIPK application. These were 75 respondents from 25 offices selected through the purposeful sampling technique. Data were obtained through the distribution of questionnaires, and documentation. The data was tested using experimentally derived, statistical techniques that explore homoscedasticity, heteroscedasticity, and non-hypothesis (partial test, simultaneous test, and the coefficient of determination). We learned that the Local Governmental Accountability System has a positive and significant effect on the government's performance; likewise, the findings showed that Performance-Based Budgeting improves government performance and government accountability.
Economic Analysis of the Use of Tourists on Tourism Objects in Makassar City Dahliah Dahliah
Jurnal Economic Resource Vol. 4 No. 2 (2021): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v4i2.231

Abstract

This study's first objective is to analyse tourists' use to increase the income of tourist objects in Makassar City. To accelerate and strengthen economic development following the potential advantages of marine tourism, accelerate growth by supporting tourism, namely developing government programs in the tourism sector. To take advantage of the potential and utilization of tourists to increase community income in marine tourism objects. The goals and targets to be achieved in long-term research are. This study's results can contribute to and support the use of tourists for research on increasing income in marine tourism objects so that they contribute to improving the revenue of maritime tourism objects.
Analysis of the Effect of Regional Original Income and Balanced Funds on Regional Financial Independence in North Maluku Province Local Governments Hostaf Prio Da Gama; Rusman Soleman; Hartaty Hadady
Jurnal Economic Resource Vol. 5 No. 1 (2022): March-October
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v5i1.232

Abstract

This study aims to determine and analyze the effect of regional original income and balancing funds on regional financial independence in regional governments in North Maluku Province. The sample in this study used a purposive sampling method. Based on the sample selection with the criteria, 11 local governments in North Maluku Province or 55 observation units were selected within a period of 5 years. The analytical method used in this research is panel data analysis. The results of the study show that regional original income has a significant positive effect on regional financial independence and the balancing fund has a significant negative effect on regional financial independence in each local government in North Maluku Province.
The Influence of Customer Value Theory Attitude and Online Buy-ing Behavior During the Covid-19 Pandemic in Indonesia Rafi Mohammad Ihsan; Kurniawati Kurniawati
Jurnal Economic Resource Vol. 5 No. 2 (2022): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v5i2.233

Abstract

This study aims to determine the influence of Customer Value Theory on Attitude and Online Buying Behavior as dependent variables during the Covid-19 pandemic in Indonesia. The collection method in this study was by non-probability sampling method and a purposive sampling technique. The data used in this study is quantitative data obtained from a questionnaire with a total of 189 respondents. With a 5-point Likert Scale it ranges from 1 (Strongly Disagree) to 5 (Strongly Agree). The results of the study revealed that there is a positive relationship between Perceived Usefulness, Perceived Ease of Use, Perceived Enjoyment, Convenience, Wider Selection, Price, Health Aspect to Attitude, and Shopping Intentions to Online Buying Behavior.  Managerial implications in this study can provide advice to online shops about changing consumers' purchasing behavior, in this case, online shops must create a good and good website so that the web is informative and easy to understand by consumers. In addition, online shops must also maintain product quality so that they are always available, online shops must also give a good impression, one of which is by offering discounts and gifts so that consumers are interested in shopping online.
The Influencing Factors of Financial Satisfaction by Moderating Financial Literacy Rachma Agustina; Choirun Nisful Laili; Dwi Ari Pertiwi
Jurnal Economic Resource Vol. 5 No. 1 (2022): March-October
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v5i1.235

Abstract

One of the areas most affected by this pandemic is the financial sector, starting from finance in the macro (world) scope to the micro (family) sphere. The family finance sector is the basic support for the country's economic progress. Micro-scale financial policies are primarily aimed at underprivileged families in the form of direct cash assistance. This study aims to determine the effect of financial distress and domestic debt on financial satisfaction with financial literacy as a moderator. This research was carried out on lecturers and education staff at Hasyim Asy'ari University Tebuireng Jombang, using quantitative methods. Hypothesis testing using PLS-based SEM, with a research sample of 50 respondents. The results of this study state that 1) Financial distress influences financial satisfaction; 2) Domestic debt is not proven to influence financial satisfaction; 3) Financial literacy influences financial satisfaction; 4) The interaction between domestic debt and financial literacy has no effect on financial distress; 5) The interaction between financial distress and financial literacy has no effect on financial satisfaction.
The Influence of Fiscal and Monetary Policy on Indonesia's Economic Growth Ririn Mardhani Syakur; Indraswati Tri Abdi Reviane; Abdul Hamid Paddu
Jurnal Economic Resource Vol. 5 No. 1 (2022): March-October
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v5i1.241

Abstract

The government has two policies in promoting economic growth, namely monetary policy, and fiscal policy. The purpose of this research is to see the extent to which the effectiveness of fiscal and monetary policies in influencing economic growth in Indonesia, as well as to see the effect of unemployment and investment in mediating the relationship between the dependent variables (taxes, government spending, credit interest rates, and the money supply) on economic growth. in Indonesia for the period 2000-2019. The research approach uses a quantitative approach which is carried out in the form of path analysis with time-series data in the annual period, namely from 2000 to 2019. The data used is secondary data obtained from various sites of the Indonesian Central Statistics Agency, Bank Indonesia, World Bank, etc. The results of this study are direct taxes and government spending have a positive effect on economic growth, but credit interest rates and the money supply have a negative effect. While the indirect effect of taxes and government spending on economic growth through unemployment and investment has a negative effect, interest rates and the money supply have a positive effect.
Motor Vehicle Tax Management in North Maluku Province Muhammad Zein Albugis; Abdul Hadi Sirait; Suwito
Jurnal Economic Resource Vol. 5 No. 1 (2022): March-October
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v5i1.242

Abstract

The purpose of this study was to determine the obstacles faced in the implementation of Motor Vehicle Tax Management in North Maluku Province, especially at UPTD SAMSAT Ternate City and North Halmahera, the obstacles faced in Motor Vehicle Tax Management and efforts to overcome these obstacles. The data analysis technique used is qualitative research with an analytical descriptive approach. The results showed that the management of motorized vehicle tax in North Maluku Province, especially at UPTD SAMSAT, Ternate City and North Halmahera was in accordance with applicable regulations, and tax revenues were also quite large. Even so, there are still obstacles to tax management, both external and internal. There have been several efforts made to improve and optimize regional income from the motor vehicle tax sector, especially in terms of reforming the organization, improving the quality of Human Resources and improving facilities and infrastructure, which, of course will involve all stakeholders.
Understanding Ethics in Building Workplace Culture: Gender-Based Perspective Ening Handayani; Wahyudi; Deden Kurniawan
Jurnal Economic Resource Vol. 5 No. 1 (2022): March-October
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v5i1.243

Abstract

This research aims to understand standards of conduct as part of ethics in shaping workplace culture. An exploratory research method is used in this study to analyse the survey result of workplace culture conducted biannually by an international organization in seven provinces in Indonesia. The same data are taken to compare Indonesia with the other seven ASEAN countries: Cambodia, Lao DPR, Malaysia, Myanmar, Philippines, Thailand, and Vietnam to enrich the interpretation of the survey result. The research is to answer two research questions: to what extent standards of conduct as part of ethics influence the workplace culture using gender perspective lens and to find out the most crucial factors in cultivating a conducive working environment.
The Importance of the Code of Ethics in Preventing Fraud for the Professional Accountant Andri Goklas; Arifin Hasudungan Manurung
Jurnal Economic Resource Vol. 5 No. 1 (2022): March-October
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v5i1.244

Abstract

The development of accounting science which aims to present company financial information can turn out to be fraudulent. Cases of corporate financial scandals, such as KAP Andersen and Enron and KPMG-Siddharta & Harsono, manipulated by accountants can cause losses to much parties Research with literature study is research that uses sources and data collection methods by taking data in the library, then reading, taking notes, and processing research materials. For this reason, the code of ethics in the accounting profession is important. This study discusses the importance of a code of ethics in preventing fraud in the accounting profession with a literature study approach. The results show that the code of ethics is important because it can embed professional values and ideals and increase public trust.

Page 1 of 17 | Total Record : 167

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