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Jurnal Ekonomi : Journal of Economic
Published by Universitas Esa Unggul
ISSN : 20878133     EISSN : 2528326X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of research on Economic and Business manuscripts in the areas: - Marketing - Finance Management - Strategic Management - Operation Management - Human Resource Management - Financial and Accounting - Management Accounting Jurnal Ekonomi accepts articles in any related subjects and any research methodology that meets the standards established for publication in the journal. The primary audiences are academicians, graduate students, practitioners, and others interested in economic research.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
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Search results for , issue "Vol 11, No 1 (2020): Jurnal Ekonomi : Journal of Economic" : 10 Documents clear
PENGARUH WCT, DER TERHADAP ROE PADA INDUSTRI MANUFAKTUR DI BURSA EFEK INDONESIA YANG GO PUBLIK Hisar, Roy; Suharna, Jaka
Jurnal Ekonomi : Journal of Economic Vol 11, No 1 (2020): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v11i1.3263

Abstract

This study aims to determine the effect of Working Capital Turnover (WCT), Debt Equity Ratio (DER) simultaneously on Return On Equity (ROE). The research samples used in this study were 65 companies, namely the Basic Industry and Chemical companies which were listed on the Indonesia Stock Exchange during 2013-2017. The data analysis used was ANOVA and Partial Regression test. The results showed that WCT and DER had a significantly positive effect on ROE from the results of research on the Basic and Chemical Industry companies, so that accounting information has a value of relevance to investment decisions. Working Capital Turnover Variable, partially has a significant negative effect on Return On Equity. Debt Equity Ratio variable partially has a significant negative effect on Return On Equity. Keywords : Working Capital Turnover, Debt Equity Ratio, Return On Equity
MOTIVASI BONUS PLAN DALAM FRAUDELENT FINANCIAL STATEMENT Adhikara, MF. Arrozi
Jurnal Ekonomi : Journal of Economic Vol 11, No 1 (2020): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v11i1.3011

Abstract

This study to examine the elements of fraud in the Pentagon fraud theory indetecting fraudulent financial statements. Fraud pentagon is proxied by six variables consisting of two elements of pressure (financial target and external pressure), one variable from element opportunity (ineffective monitoring), one variable from element rationalization (change in auditor), one variable from capability element (change in directors) ), and one variable from the arrogance element (number of CEO's pictures) hypothesized to affect fraudulent financial statements. F-Score is used to determine the fraudulent financial statement with bonus plan based earnings management as an intervening variable. This study with a sample of 35 companies was selected using a purposive sampling method from delisting companies in the Indonesia Stock Exchange in 20092016. Hypothesis testing uses a path analysis to test the Effects of Pressure, Opportunity, Rationalization, Competence, and Arrogance Against the Fraudulent Financial Statement with Earning Management Based on Bonus Plans as Intervening Variables on Companies Delisting on the Indonesia Stock Exchange 2009-2016.The results showed that ROA, DER, RKI had a positive effect on earnings management. While earnings management has a negative effect on fraudulent financial statements. DER and CEO have a negative effect on fraudulent financial statements and CPA has a positive effect on fraudulent financial statements. Keywords : fraudulent financial statement, pressure, opportunity,  rationalization, competence, arrogance, earning management, bonus plan
KOMPETENSI DAN PERSPEKTIF FEMININ DALAM AUDIT Karnawati, Yosevin -
Jurnal Ekonomi : Journal of Economic Vol 11, No 1 (2020): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v11i1.3041

Abstract

Audit quality is all posibilities (auditor) where the auditor when auditing the financial statements can find what is happening in the client’s accounting system and report it in audited financial statements. The audit must be carried out by one or more people who have sufficient expertise and technical training. The gender factor is an individual characteristic that is brought for within a person that is brought along and self perception is related to the way in which information is collected and prepared, thus affecting the quality of the resulting audit. This study tries to analyze competence and associate gender with audit quality.The subject in this study were auditors who worked at Kantor Akuntan Publik (KAP) in West Jakarta. Data collections uses purposive sampling with the criteria of auditors who have worked at least one years in KAP. The design of this study is causality or causation, using multiple linier regression analysis tools.The result showed that audit knowledge has a positive affect on audit quality but feminine personality negatively affects audit quality. While work experience and masculine personality has no effect to audit quality. This research to produces audit quality that is produced from audit knowledge while audit knowledge will increase accountability so that it will improve the quality of work results. On the other hand aggressive, emotional and illogical attitudes possessed by feminine personalities would otherwise lose audit quality. Keywords: audit knowledge, work experience, gender, feminine, masculine, audit quality
THE EFFECT OF SELF-EFFICACY FINANCIAL MEDIATION ON FACTORS AFFECTING FINANCIAL INCLUSION IN SMALL BUSINESSES IN WEST JAKARTA Leon, Farah Margaretha
Jurnal Ekonomi : Journal of Economic Vol 11, No 1 (2020): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v11i1.2910

Abstract

his study aims to examine and analyze the effect of financial self-efficacy mediation on the factors that influence financial inclusion in small businesses in West Jakarta. The dependent variables used in this study are commercial attitude and financial literacy, financial inclusion as an independent variable, and financial self-efficacy as a mediating variable. The sample of this study used 176 respondents who used a purposive sampling method. The data analysis model used is structural equation modeling (SEM). The results of this study indicate that financial attitude has a positive influence on financial inclusion. Financial literacy does not have a positive impact on financial inclusion. Financial position has a positive effect on financial inclusion that is mediated by financial self-efficacy. Financial self-efficacy does not mediate the impact of financial literacy on financial inclusion. This means that attitudes and self-confidence of commercial consumers increase access to formal financial services. This research implies that financial managers and the government need to create a sense of security and comfort for small business activists who want to use formal financial institutions, and the government also needs to make regulations and policies that support increased productivity in the use of financial services legal. Keywords: financial self-efficacy, financial inclusion, financial knowledge, financial attitudes
PENGARUH LOAN TO DEPOSIT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON EQUITY (Studi Kasus Pada PT. Bank Mandiri (Persero) Tbk, Periode 2009-2018) Rahmawati, Nur
Jurnal Ekonomi : Journal of Economic Vol 11, No 1 (2020): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v11i1.3147

Abstract

Tujuan penelitian ini adalah menganalisis pengaruh loan to deposit ratio (LDR) dan debt to equity ratio (DER) terhadap return on equity (ROE) pada PT Bank Mandiri Tbk. Metode penelitian yang digunakan adalah metode kuantitatif dengan desain asosiatif kausal. Pengujian yang digunakan dalam penelitian ini adalah uji statistik deskriptif, uji Stationeritas, uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linear data time series, uji koefisien determinasi (R2), uji t dan uji F. Hasil penelitian ini menunjukkan bahwa (1) Loan to Deposit Ratio berpengaruh negative dan signifikan terhadap Return On Equity. (2) Debt to Equity Ratio berpengaruh positif dan tidak signifikan terhadap Return On Equity. (3) Loan to Deposit Ratio (LDR) dan Debt to Equity Ratio (DER) secara simultan berpengaruh terhadap Return On Equity.Kata Kunci: loan to deposit ratio, debt to equity ratio, return on equity
PENGARUH ROE TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERATING (SUB SEKTOR MAKANAN MINUMAN TAHUN 2016-2018) virolita, nadia
Jurnal Ekonomi : Journal of Economic Vol 11, No 1 (2020): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v11i1.2918

Abstract

One basis for investor decision making to invest is to look at a company's financial performance. Financial performance that affects the value of a company. One financial performance is profitability and capital structure. This study aims to determine how much the value of the company is influenced by profitability (ROE) with a capital structure as a moderating factor. Measurement of company value using Tobin's Q. The results of this study profitability (ROE) has a positive effect on firm value. However, the capital structure (DER) cannot moderate the profitability relationship (ROE) to the value of the company, especially in the food and beverage sub-sector listed on the Stock Exchange in 2016-2018Keyword : ROE, DER, Firm Value
PENGARUH ETNOSENTRISME, CITRA MEREK DAN GAYA HIDUP TERHADAP KEPUTUSAN PEMBELIAN BATIK Fauzi, Firman
Jurnal Ekonomi : Journal of Economic Vol 11, No 1 (2020): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v11i1.3220

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh etnosentrisme, citra merek dan gaya hidup terhadap keputusan pembelian batik. Populasi dalam penelitian ini adalah konsumen di wilayah Jakarta Barat. Sampel yang dipergunakan adalah 150 responden, dihitung berdasarkan rumus Hair. Metode penarikan sampel responden yang di gunakan dalam penelitian ini adalah melalui convenience Sampling. Metode pengumpulan data menggunakan metode survey, dengan instrumen penelitian adalah kuesioner. Metode analisis data menggunakan analisis statistik dalam bentuk uji regresi linear berganda. Alat bantu analisis menggunakan aplikasi SPSS versi 23. Hasil penelitian ini menunjukkan bahwa secara parsial variabel etnosentrisme dan gaya hidup berpengaruh positif dan signifikan terhadap variabel keputusan pembelian batik. Sedangkan variabel citra merek berpengaruh positif, namun tidak signifikan terhadap variabel keputusan pembelian batik.
Implikasi WORK ENGAGEMENT, Fun at work, DAN JOB SATISFACTION TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR PADA KARYAWAN ATRIA HOTEL GADING SERPONG Wulandari, Respati; Panjaitan, Christy Ayu Sarah
Jurnal Ekonomi : Journal of Economic Vol 11, No 1 (2020): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v11i1.3199

Abstract

Atria Hotel Gading Serpong berdiri sejak tahun 2010 di bawah naungan Parador Hotels & Resorts. Atria Hotel Gading Serpong merupakan hotel bintang empat berstandar internasional yang berkomitmen dengan standar internasional untuk melayani kebutuhan pasar lokal di bidang konferensi dan perjalanan dinas. Tujuan penelitian ini adalah untuk mengetahui pengaruh fun at work, work engagement, dan job satisfaction terhadap OCB pada karyawan Atria Hotel Gading Serpong. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan metode pengumpulan data menggunakan kuesioner. Teknik pengambilan sampel dilakukan dengan teknik probability sampling dengan metode proportionate stratified sampling dan menggunakan rumus slovin. Data-data yang diperoleh kemudian diolah menggunakan software IBM SPSS Statistic versi 25. Hasil yang dicapai dalam penelitian ini menunjukkan bahwa work engagement, dan job satisfaction memiliki pengaruh positif terhadap OCB, sedangkan fun at work tidak memiliki pengaruh terhadap OCB pada karyawan Atria Hotel Gading Serpong.Kata kunci : work engagement, fun at work, job satisfaction, OCB
FINANCIAL DISTRESS ANALYSIS OF INDONESIA RETAIL COMPANIES Yulian, Yelli
Jurnal Ekonomi : Journal of Economic Vol 11, No 1 (2020): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v11i1.3010

Abstract

The retail industry is basically an industry whose business activities provide products in the form of goods and or services. In 2016 the development of global retail recorded that Indonesia entered the top five countries most active retail as well as the top five countries with the largest sales in Asia. In the past few years there have been many closures of retail outlets in Indonesia. The current condition of retail in Indonesia faces many problems, one of which is the distortion of new income, that is, retail that has no place or is usually called electronic commerce (e-commerce). E-commerce involves the purchase and sale of products (such as physical goods, digital products or services) transacted over computer networks. This study uses the data from 23 companies retail business in Indonesia and data collected from 2013 to 2017. Analyzed using data panel regression with three approaches Altman, Springate and Zmijewski. All companies experienced a decline in financial performance. The factors that influence the condition of financial distress are the net profit margin, current ratio, size of firm and total asset turnover.
PENERIMAAN OPINI AUDIT GOING CONCERN BERDASARKAN LEVERAGE DAN FINANCIAL DISTRESS Rahman, Huda Aulia
Jurnal Ekonomi : Journal of Economic Vol 11, No 1 (2020): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v11i1.2962

Abstract

AbstractThe purpose of this study is to determine the impact of leverage and financial distress on going concern audit opinions of mining sector companies listed on the Indonesia Stock Exchange (IDX) with the 2012-2017 research period. Leverage was proxied using debt to asset ratio (DAR), and financial distress was proxied using Altman Z-Score. The object of this research used were 17 mining sector companies selected based on the random purposive sampling method. This study used data processing logistic regression analysis using SPSS version 25. The results of this research was financial distress have negative effect on going concern modification opinions, while leverage had no effect on going concern audit opinion.                         Keywords: Financial Distress, Leverage, Going Concern Audit Opinion  

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