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INDONESIA
Jurnal Kompetitif
Published by UNIVERSITAS TRIDINANTI PALEMBANG
ISSN : 23034585     EISSN : 27213765     DOI : 10.52333
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal “Kompetitif” adalah jurnal ilmiah untuk mempublikasikan hasil penelitian dan kajian analisis kritis dalam bidang manajemen, akuntansi dan perbankan. Jurnal ini terbit 2 (dua) kali dalam setahun (Januari, Juli) dan bertujuan untuk menyebarkan hasil-hasil penelitian dan kajian analisis kritis dalam bidang manajemen, akuntansi dan perbankan kepada masyarakat ilmiah
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 9 Documents
 1 
Search results for , issue "Vol 11, No 2: Edisi Juli-Desember 2022" : 9 Documents clear
PRODUKTIVITAS TENUN SONGKET DALAM MENINGKATKN PEREKONOMIAN KELUARGA DI DESA TALANG PANGERAN ULU KECAMATAN PEMULUTAN BARAT KABUPATEN OGAN ILIR Imaniar Imaniar; Eva Susanti; Novita Sari; Msy. Mikial
JURNAL KOMPETITIF Vol 11, No 2: Edisi Juli-Desember 2022
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v11i2.984

Abstract

This research is motivated by the author's curiosity about the Productivity of Songket Weaving in Improving the Family Economy in Talang Prince Ulu Village, West Pemulutan District, Ogan Ilir Regency. This study aims to find out about the productivity of songket weaving and the family economy in Talang Prince Ulu Village, West Pemulutan District, Ogan Ilir Regency. This study uses a qualitative approach that is descriptive and uses an inductive analysis approach. The source of the data in this study were the songket weaving craftsmen of Talang Prince Ulu Village with a total sample of 25 people. Data collection techniques using observation and interviews. While data analysis techniques with data reduction, data presentation, conclusions and verification. The results of the Productivity Research on songket weaving in Talang Prince Ulu Village, West Pemulutan District, Ogan Ilir Regency use several productivity methods, including choosing the right songket motif, choosing high-quality yarn, working hours and the age of productive craftsmen. The family economy in Talang Prince Ulu Village, West Pemulutan District, Ogan Ilir Regency, from the results of songket weaving varies widely in terms of income ranging from IDR 1,000,000 to IDR 2,250,000. Songket weaving craftsmen in Talang Prince Ulu Village, West Pemulutan District, Ogan Ilir Regency should further improve their understanding and knowledge in terms of songket weaving productivity so that the income level of songket weaving craftsmen increases and the family economy is even better. It is also hoped that the government should increase the intensity of outreach to songket woven craftsmen to increase the knowledge of craftsmen on how to produce high quality songket cloth, so that it has a high selling value for the family economy.Keywords: Productivity, Songket Weaving, Family Economy
PENGARUH KEPEMIMPINAN, KOMPETENSI, LOCUS OF CONTROL DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA BALAI PENGEMBANGAN KOMPETENSI PEKERJAAN UMUM DAN PERUMAHAN RAKYAT ( PUPR) WILAYAH II PALEMBANG Sugiharto Sugiharto; Rizal Efendi; Baidowi Abdhie
JURNAL KOMPETITIF Vol 11, No 2: Edisi Juli-Desember 2022
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v11i2.972

Abstract

This study aims to: (1). Knowing and analyzing the effect of Economic Value Added (EVA) on stock returns in healthcare companies listed on the Indonesia Stock Exchange for the 2017-2021 period. (2). Knowing and analyze the effect of Market Value Added (MVA) on stock returns in healthcare companies listed on the Indonesia Stock Exchange for the 2017-2021 period. (3) Knowing and analyzing the effect of Economic Value Added and Market value Added together on stock returns in healthcare companies listed on the Indonesia Stock Exchange for the 2017-2021 period.The research design used is causality research design with associative problem formulation. That is testing the influence between the independent variable and the dependent variable. The research population is the Financial Statements of Healthcare companies listed on the Indonesia Stock Exchange for the period 2017-2021. By demonstrating purposive sampling technique through consideration criteria so that the sample obtained is 13 Healthcare Company Financial Statements. The analysis technique used is multiple linear regression analyses, where before being tested, the classical assumption test is carried out with the help of the Statistical for product and service solution (SPSS Ver. 25). The results show that the Economic Value Added has no significant effect on stock returns. Market Value Added shows the results cause a significant effect on stock returns. As one, the effect of economic value added and market value added on stock returns is 18.2%. The rest is influenced by other variables not examined in this study. Key Word: Economic Value Added (EVA), Market Value Added (MVA) and Stock Return
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN INVESTASI SAHAM (STUDI KASUS : PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI) Azmir Ferdinansyah; Rudy Chairudin; Mariyam Zanariah; Lusia Nargis
JURNAL KOMPETITIF Vol 11, No 2: Edisi Juli-Desember 2022
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v11i2.986

Abstract

This research is an empirical study to test how the company's internal factors which include the cash ratio, debt equity ratio, EPS, ROI and the company's external factors which include the SBI interest rate and stock beta can contribute to stock investment decisions in this case measured by the DPR. The sample technique used was purposive sampling in order to obtain a total sample of 26 companies. The analysis technique used in this study is multiple linear regression and hypothesis testing used in this study t-statistics to test the partial regression coefficients and F-statistics to test the feasibility of the research model with a Level of Significance of 5%. In addition, the classical assumption test was also carried out. The results of the analysis show that based on the hypothesis testing that has been carried out, it is found that CR, DER, EPS, ROI, SBI Interest Rates and Stock Beta simultaneously have a significant effect on the investment decision (DPR) of Manufacturing companies. Partially only CR, EPS, and ROI are able to have a partially positive and significant influence on investment decisions (DPR).Keywords: CR, DER, EPS, ROI, SBI Interest Rate and Stock Beta, (DPR)
PENGARUH PENERAPAN E-FILLING DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI Rifani Akbar Sulbahri; Gumulya Sonny Marcel Kusuma
JURNAL KOMPETITIF Vol 11, No 2: Edisi Juli-Desember 2022
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v11i2.971

Abstract

The objective of the research was to examines the influence of implementation of e-filling and tax sanctions on the individual taxplayer compliance with taxation socialization as a moderating variable. This research using primary data uses convenience sampling technique to select the respondent . Data were collected through a survey on 100 respondents individual taxplayer at KKP  Ilir Timur of Palembang. Structural Equation Model with PLS was applied to analyzed the data. The result of this research indicate significant influence tax sanctions on the individual taxplayer compliance, and taxation socialization as a moderating variable. Futhermore, it was found that there were no significant influence implementation of e-filling on the individual taxplayer compliance. and taxation socialization as a moderating variable Keywords: implementation of E-filling, Tax Sanctions, Taxation Socialization, Individual Taxplayer Compliance
PENGARUH FINANCIAL TARGET, PERGANTIAN AUDITOR TERHADAP FINANCIAL STATEMENT FRAUD DENGAN PERGANTIAN DIREKSI SEBAGAI VARIABEL INTERVENING PADA INDUSTRI PERBANKAN INDONESIA Firmansyah Arifin; Yuni Rachmawati
JURNAL KOMPETITIF Vol 11, No 2: Edisi Juli-Desember 2022
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v11i2.989

Abstract

This study aims to determine the effect of Financial Target, Change in auditor with the change of directors as an intervening variable on Financial Statement Fraud. This study uses the theory of fraud pentagon. The approach used in this study is a descriptive quantitative approach. The population of this study is banking companies listed on the Indonesia Stock Exchange. The research period in this study is from 2014 to 2019. The data used in this study is secondary data obtained from the company's annual financial statements. A purposive sampling technique was used to determine the research sample. There were 29 companies selected. Data analysis in this study used the path analysis method. Based on the results of the study, it was found that the fraud pentagon theory has an effect on financial statement fraud, especially for auditor turnover in the banking industry listed on the Indonesia Stock Exchange. The high turnover of auditors in a company leads to higher indications of financial statement fraud.Keywords: Financial Target, Change in Auditor, Change in Director, Financial Statement Fraud, Fraud pentagon theory
PENGARUH SISTEM REKRUTMEN DAN PENGEMBANGAN KARYAWAN TERHADAP KINERJA KARYAWAN PADA PT. PANDU SIWI SENTOSA Yasmina Martini; Hasyunah Hasyunah
JURNAL KOMPETITIF Vol 11, No 2: Edisi Juli-Desember 2022
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v11i2.981

Abstract

This research basically discusses how the influence of employee recruitment and development systems on employee performance at PT. Pandu Siwi Sentosa Palembang. Here the author tries to find out the influence of the Recruitment System and Employee Development as an independent variable which will be examined how it influences employee performance both simultaneously and partially.After conducting a literature review and preparing hypotheses, data were obtained from distributing questionnaires to 30 employees of PT. Pandu Siwi Sentosa Palembang, then analyzed the data obtained using quantitative data analysis. Quantitative analysis includes validity and reliability tests, Normality Test, multiple regression analysis, hypothesis testing through the f test and t test, as well as analysis of the correlation coefficient (r) and the coefficient of determination (R2).The results of this study obtained the influence of the Recruitment System and Employee Development simultaneously (f) on Employee Performance at PT. Pandu Siwi Sentosa Palembang. With the multiple linear regression equation, namely Y=2.915+0.583X1+0.888X2+e. Recruitment System and Employee Development Variables have a positive direction of the coefficient on Employee Performance at PT. Pandu Siwi Sentosa Palembang. The coefficient of determination is 0.854 or 85.4%, the performance variable can be explained or there is an influence on the Employee Recruitment and Development System variable, while the remaining 14.6% is influenced by other factors not examined in this study.Keywords: Recruitment System, Employee Development, and Performance
PENGARUH COVID-19 TERHADAP INTERINDUSTRI DENGAN PENDEKATAN DCC-GARCH (STUDI EMPIRIS PADA PERUSAHAAN TERCATAT DI EMERGING MARKETS) Chikita Tiara Griska; Muhammad Ridwan
JURNAL KOMPETITIF Vol 11, No 2: Edisi Juli-Desember 2022
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v11i2.990

Abstract

The uncertainty caused by the presence of the COVID-19 pandemic has caused the world economy to suffer huge losses. This study aims to prove that COVID-19 affects inter-industry relationships in Emerging Markets using the DCC – GARCH approach Engle (2002). The sample used is 15 industrial sectors obtained from the period April 2019 to March 2021. The results of this study prove that the COVID-19 announcement caused high stock volatility with stock returns that declined sharply. Of the 15 industries, dynamic correlations were found across industries. The largest correlations were found in the metal & mining and steel industries while the smallest correlations were found in printing & publishing and tobacco.Keywords: COVID-19, DCC-GARCH, Volatility, Crisis, Risk.
PENGARUH CURRENT RATIO, NET PROFIT MARGIN DAN DEBT TO EQUITY RATIO TERHADAP PERTUMBUHAN LABA Crystha Armereo; Pipit Fitri Rahayu
JURNAL KOMPETITIF Vol 11, No 2: Edisi Juli-Desember 2022
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v11i2.982

Abstract

This writing was carried out with the aim of examining the effect of Current Ratio, Net Profit Margin, Debt to Equity Ratio, on Profit Growth in Hotel, Restaurant and Tourism Subsector Companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. Researchers used quantitative research methods and analytical techniques used in this study, namely analyzing multiple linear regression. Sampling used a purposive technique for a total population of 13 companies and a final sample of 39 during the 2019-2021 period. Disclosure research results: (1) Current Ratio has no effect on profit growth. (2) Net Profit Margin affects profit growth. (3) Debt to Equity Ratio has no effect on profit growth. profit growth.Keywords: Current Ratio, Net Profit Margin, Debt To Equity Ratio, Profit Growth
ANALISIS PENGARUH KUALITAS PELAYANAN E-COMMERCE SHOPEE TERHADAP KEPUASAN KONSUMEN SHOPEE INDONESIA PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS TRIDINANTI PALEMBANG PENGGUNA SHOPEE Nyayu Khairani Putri; Dian Septianti; Nina Fitriana
JURNAL KOMPETITIF Vol 11, No 2: Edisi Juli-Desember 2022
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v11i2.987

Abstract

The purpose of this research is to analyze the effect of Shopee's E-Commerce service quality on Shopee Indonesia's consumer satisfaction on students of the Faculty of Economics, Tridinanti University, Palembang, Shopee users. The variables used in this study are service quality which consists of efficiency, fullfilment, reliability, privacy, responsiveness, compensation, and contacts. The population in this study ware people who had used Shopee, while the study sample was 100 respondents. Multiple Regression Analysis is a data analysis technique in this study using the IBM SPSS Statistics 22 application. The results showed that there was a significant effect of efficiency, reliability, privacy, responsiveness, and contact on customer satisfaction. On the other hand, fullfilment and compensation on customer satisfaction have no significant effect.Keywords: Service Quality and Customer Satisfaction

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