Ekonomis: Journal of Economics and Business最新文献_第4页

Analisis Employee Performance Pada Kantor Badan Pertahanan Nasional Kabupaten Muaro Jambi 占碑省穆阿罗国防机构办公室员工绩效分析

Ekonomis: Journal of Economics and Business Pub Date : 2024-03-13 DOI: 10.33087/ekonomis.v8i1.1706

M. Mustika, Mainita Mainita, Lizabeth Sari Dewi, Ratih Rosita

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Hubungan Kualitas Aset, Rasio Kecukupan Modal, dan Efisiensi Terhadap Tingkat Kesehatan Bank 资产质量、资本充足率和效率与银行健康水平的关系

Ekonomis: Journal of Economics and Business Pub Date : 2024-03-12 DOI: 10.33087/ekonomis.v8i1.1455

Teguh Erawati, Isbah Kul Kariyah

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Analisis Pemilihan Supplier Bahan Baku Tas Gitar dengan Metode Fuzzy Analytical Hierarchy Process (FAHP) di PT. True Indonesia 用模糊分析层次法（FAHP）分析印度尼西亚 PT.

Ekonomis: Journal of Economics and Business Pub Date : 2024-03-12 DOI: 10.33087/ekonomis.v8i1.1278

Imas Prisma Wahyu, Farida Pulansari

{"title":"Analisis Pemilihan Supplier Bahan Baku Tas Gitar dengan Metode Fuzzy Analytical Hierarchy Process (FAHP) di PT. True Indonesia","authors":"Imas Prisma Wahyu, Farida Pulansari","doi":"10.33087/ekonomis.v8i1.1278","DOIUrl":"https://doi.org/10.33087/ekonomis.v8i1.1278","url":null,"abstract":"The use of high-quality raw materials will affect the quality of products produced by a company. Companies really need suppliers who can supply quality raw materials. This can be realized by selecting the most appropriate supplier so that the company can minimize problems that can occur regarding raw material suppliers. PT True Indonesia is a manufacturing company that produces music equipment bags. So far, the company has made decisions in choosing suppliers only with the intuition of the parts related to the procurement of these raw materials. The decision chosen by the company in determining this supplier is often not right. The problems experienced by the company are the quality of raw materials that do not meet the company's criteria and the supplier's delay in sending raw material orders. In this study, the Fuzzy Analytical Hierarchy Process (FAHP) method was used. There are 7 main criteria in choosing a polyester fabric supplier, namely quality, delivery, price, communication system, warranties and claim policies, performance history, and geographic location. From the calculations carried out, the best polyester fabric supplier ranking for PT True Indonesia in order, Tongxiang has a total value of 0,3395, Hantron has a total value of 0,3350, PT. Lambang Jaya has a total value of 0,3340, PT. Shinta Indah Jaya has a total value of 0,3174, and CV. Agung has a total value of 0.3116.","PeriodicalId":174087,"journal":{"name":"Ekonomis: Journal of Economics and Business","volume":"25 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140395640","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Do Intellectual Capital and Environmental, Social, and Governance (ESG) on Financial Performance? 智力资本与环境、社会和治理（ESG）对财务业绩有影响吗？

Ekonomis: Journal of Economics and Business Pub Date : 2024-03-12 DOI: 10.33087/ekonomis.v8i1.1519

Andina Nur Fathonah, Muhammad Ali, Tria Apriliana

{"title":"Do Intellectual Capital and Environmental, Social, and Governance (ESG) on Financial Performance?","authors":"Andina Nur Fathonah, Muhammad Ali, Tria Apriliana","doi":"10.33087/ekonomis.v8i1.1519","DOIUrl":"https://doi.org/10.33087/ekonomis.v8i1.1519","url":null,"abstract":"The majority of Indonesians depend on agriculture as an important sector. PSAK 69 regarding agriculture must be supported by companies engaged in this field because they must have rules for preparing Financial Statements. This study aims to determine the effect of Intellectual Capital and ESG on Financial Performance (Agriculture Sector 2019-2021 Period). In the context of IC, the dependent variable discussed in this study is symbolized by VAIC in three ways: Value Added Capital Cefficient (VACA), Human Capital Cefficient (VAHU), and Structural Capital Cefficient (STVA). In addition, there is an additional dependent variable, ESG. Financial performance, represented by Return on Asset (ROA), is the independent variable of this study. This study is quantitative. The Indonesia Stock Exchange Annual Report is the source of secondary time series data used in this study. The study will take 36 samples, with 12 companies selected to be sampled for three years. This study uses the explanatory method. This study uses descriptive analysis and multiple linear regression to analyze the data. Only VAHU affects ROA, while the other variables do not. Together, VACA, VAHU, STVA, and ESG have an influence of 60.97% on ROA, and other variables not examined in this study have an influence of 39.03%.","PeriodicalId":174087,"journal":{"name":"Ekonomis: Journal of Economics and Business","volume":"101 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140395753","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Peran dan Fungsi Science Techno Park, Technology Transfer Office dan Technology Business Incubator untuk Mendukung Proses Komersialisasi Hasil Riset Perguruan Tinggi (Studi Kasus: Universitas Telkom) 分析科技园、技术转让办公室和科技企业孵化器在支持高等教育研究成果商业化过程中的作用和功能（案例研究：Telkom 大学）

Ekonomis: Journal of Economics and Business Pub Date : 2024-03-12 DOI: 10.33087/ekonomis.v8i1.1318

Sisca Eka Fitria, Audri Chaira Fadila

{"title":"Analisis Peran dan Fungsi Science Techno Park, Technology Transfer Office dan Technology Business Incubator untuk Mendukung Proses Komersialisasi Hasil Riset Perguruan Tinggi (Studi Kasus: Universitas Telkom)","authors":"Sisca Eka Fitria, Audri Chaira Fadila","doi":"10.33087/ekonomis.v8i1.1318","DOIUrl":"https://doi.org/10.33087/ekonomis.v8i1.1318","url":null,"abstract":"The government has launched a program to increase research in universities and commercialize research results in order to improve the economy and foster an entrepreneurial spirit from an early age, besides that it is expected to have an impact on society and the surrounding environment to support the era of globalization and digitalization which is increasingly developing today. the purpose of this study is to re-identify how the role and function of each of these entities in order to support the commercialization of research results of the Telkom University academic community and how the entities relate to each other which can be mapped through the Entity Relationship Diagram. this research uses qualitative research. The object of research is the technology transfer office, technology business incubator, and science techno park incorporated in the Bandung Techno Park area. The results of this study indicate that the function and role of STP is to create a culture of entrepreneurship and commercialize innovative products from the Telkom University academic community. the function and role of TTO is to protect Intellectual Property from the results of innovative products and commercialize in the form of Industrial Licensing or Cooperation contracts. The function and role of TBI is to develop entrepreneurship programs, business incubation and form spinoff companies. The relationship between these three entities is that STP oversees innovation products from upstream to downstream in its area, which is the Directorate of BTP and PPM. TTO helps the process of being born from the innovation products escorted by STP, which can be said to be BTP as a whole more specifically in the KI&TTO Center, then also PT BUT. TBI is in the middle of STP and TTO whether it needs to be incubated or can be directly commercialized, which is the BTP Incubator and Business Innovation (IIB) unit.","PeriodicalId":174087,"journal":{"name":"Ekonomis: Journal of Economics and Business","volume":"3 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140395918","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Disparitas Gender Terhadap Pertumbuhan Ekonomi Indonesia 印度尼西亚经济增长的性别差距分析

Ekonomis: Journal of Economics and Business Pub Date : 2024-03-12 DOI: 10.33087/ekonomis.v8i1.1561

Mira Luh Octaviyani, Endang Endang

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The Impact of Work Discipline and Work Ethos on Employee Performance in Coblong District Office Bandung City 工作纪律和工作伦理对万隆市科布隆区办事处员工绩效的影响

Ekonomis: Journal of Economics and Business Pub Date : 2024-03-12 DOI: 10.33087/ekonomis.v8i1.1078

Erina Ismiyanti Luthfihani, Resi Aulia Rizka, Wien Dyahrini

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Pengaruh Leverage, Komite Audit dan Kualitas Audit Eksternal Terhadap Penghindaran Pajak 杠杆、审计委员会和外部审计质量对避税的影响

Ekonomis: Journal of Economics and Business Pub Date : 2024-03-12 DOI: 10.33087/ekonomis.v8i1.1517

A. Meilinda, Poppy Indriani

{"title":"Pengaruh Leverage, Komite Audit dan Kualitas Audit Eksternal Terhadap Penghindaran Pajak","authors":"A. Meilinda, Poppy Indriani","doi":"10.33087/ekonomis.v8i1.1517","DOIUrl":"https://doi.org/10.33087/ekonomis.v8i1.1517","url":null,"abstract":"The income that a country has in developing the economy in each region is generated by the APBN budget, one of which is revenue from taxes, where taxes are a sector that dominates the main source of state income and can be used for people's welfare. However, there is often an inappropriate target in tax management, where there are still taxpayers who carry out tax avoidance actions which can have an impact on the stability of the country. Tax avoidance is often caused by taxpayers having higher debt than capital, as well as other things such as the performance of external auditors which is not optimal and lack of supervision by the audit committee every time a financial report is submitted. This research aims to identify leverage, audit committee and external audit quality variables on tax avoidance in manufacturing companies listed on the IDX within a period of 4 years, namely 2019 - 2022. This research uses objects on 22 companies listed on the Stock Exchange Indonesian Effect 2019-2022, analysis technique using panel data regression using the fixed effect model (FEM). The results show that overall the quality of external audits and audit committees has a positive influence at a significance level of 0.05, while leverage (DER) with a probability value of 0.88 > 0.05 means that companies that are the object of research tend to have higher liabilities and tax burdens. . Apart from that, this research, from the results of the unit root test and cointegration test, can be interpreted as saying that the variables used are appropriate and have a long-term nature and are supported by the absence of elements of classical assumptions. Apart from that, the value of r-square is 0.7394 (73.94%) where the remaining 26.06% is influenced by types of variables outside this research such as the tax gap, capital buffer and other financial ratios.","PeriodicalId":174087,"journal":{"name":"Ekonomis: Journal of Economics and Business","volume":"25 s58","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140395195","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Lingkungan Kerja dan Budaya Organisasi, Terhadap Motivasi serta Dampaknya pada Kinerja Guru Madrasah Aliyah 工作环境和组织文化对激励的影响及其对阿利亚学校教师绩效的影响

Ekonomis: Journal of Economics and Business Pub Date : 2024-03-12 DOI: 10.33087/ekonomis.v8i1.1600

Saiyid Syeikh, Mahbuban Ms, Bambang Pamungkas

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Pengaruh Inflasi, Tingkat Suku Bunga dan Ukuran Perusahaan Terhadap Return Saham pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022 通货膨胀、利率和公司规模对 2017-2022 年印尼证券交易所矿业板块上市股票回报率的影响

Ekonomis: Journal of Economics and Business Pub Date : 2024-03-12 DOI: 10.33087/ekonomis.v8i1.1359

Natalia Riski Erfika, Risal Rinofah, Alfiatul Maulida

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