Jurnal Ekonomi Balance最新文献

{"title":"DOES CORPORATE GOVERNANCE INFLUENCE VALUE CREATION : ASSESSING THE MEDIATING ROLE OF CSR AND TAX AVOIDANCE","authors":"Iskandar Itan, A. Antoni","doi":"10.26618/jeb.v17i2.6077","DOIUrl":"https://doi.org/10.26618/jeb.v17i2.6077","url":null,"abstract":"This study aims to investigate the influence of CG on value creation both directly and as a mediating role in the form of tax avoidance and CSR. The panel data approach was employed, using a sample of 32 multisectoral companies, excluding those in the financial sector, that are listed in the Indonesia Stock Exchange from 2016 to 2019. The data is analyzed using the Smart PLS. In this study, value creation was measured using Tobin’s Q  and CG was measured using the Corporate Governance Index (CGI); while the mediating variable, in the form of tax avoidance, was measured using the Henry Sansing formula, and CSR was measured using the GRI-G4 index. The result showed that corporate governance has a direct significant impact on value creation. Furthermore, it is found that CSR tax avoidance could not mediate the relationship between CG and value creation.  ","PeriodicalId":250522,"journal":{"name":"Jurnal Ekonomi Balance","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125813287","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}

{"title":"THE EFFECT OF WORK ENVIRONMENT, MOTIVATION, AND WORK EXPERIENCE ON EMPLOYEE PRODUCTIVITY OF KUD PAMA IMU ENDE","authors":"I. Kurniawan, Maria Elviana Rimas","doi":"10.26618/jeb.v17i2.6095","DOIUrl":"https://doi.org/10.26618/jeb.v17i2.6095","url":null,"abstract":"This research was conducted to determine the effect of work environment, motivation, and work experience on employee productivity. The population in this study were all employees of the Koperasi Unit Desa Pama Imu, Kabupaten Ende, Nusa Tenggara Timur. Samples were taken as many as 50 respondents using saturated sampling technique. Data were collected using a questionnaire and tested using multiple linear regression analysis. The results of this study indicate that the work environment and work experience have no effect on employee productivity. Motivation has a positive effect on employee productivity. Organizational leaders are expected to increase work motivation items to increase employee productivity.","PeriodicalId":250522,"journal":{"name":"Jurnal Ekonomi Balance","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129272103","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}

{"title":"COMPARISON OF FINANCIAL PERFORMANCE OF CONVENTIONAL BNI (BNIK) AND BNI SYARIAH (BNIS): REVIEW BEFORE AND DURING COVID-19","authors":"A. Habibi, Khavid Normasyhuri, Erike Anggraeni","doi":"10.26618/jeb.v17i2.6523","DOIUrl":"https://doi.org/10.26618/jeb.v17i2.6523","url":null,"abstract":"Covid-19 is a disease that spreads across continents across countries and even Indonesia. The Covid-19 pandemic has become a challenge for the business world, including banks such as Conventional BNI (BNIK) and Sharia BNI (BNIS). In its implementation, financial performance is an important measure of whether in the company there is an increase in the company's finances or vice versa. This study aims to compare the financial performance of profitability ratios, namely ROA, ROE, and BOPO Conventional BNI (BNIK) and Sharia BNI (BNIS) before and during covid-19. This research is included in quantitative research with comparative nature. The type of data used is secondary data obtained from the official website of the Financial Services Authority (OJK). The statistical tool used is SPSS Version 21 using the Mann-Whitney test. Research result Shows that before Covid-19 there were differences in the financial performance of the two banks, namely Conventional BNI (BNIK) and Sharia BNI (BNIS) and it appears that financial performance from the ROA, ROE, and BOPO aspects of Conventional BNI (BNIK) is still better than Sharia BNI (BNIS) before covid-19. Then during covid-19, there was no difference in the financial performance of the two banks, namely Conventional BNI (BNIK) and Sharia BNI (BNIS) and it was seen that the Covid-19 pandemic certainly had an impact on financial performance in terms of ROA, ROE, and BOPO aspects, both conventional and sharia bank.","PeriodicalId":250522,"journal":{"name":"Jurnal Ekonomi Balance","volume":"169 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115145794","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}

{"title":"THE INFLUENCE OF ORGANIZATIONAL CULTURE, MOTIVATION, AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE DURING THE COVID-19 PANDEMIC IN PT. SARANA TITIAN PERMATA 1","authors":"R. Rustam","doi":"10.26618/jeb.v17i2.6483","DOIUrl":"https://doi.org/10.26618/jeb.v17i2.6483","url":null,"abstract":"In the era of globalization, competition between companies is getting sharper, so it requires companies to always be the best. The increasingly fierce competition also shapes the development of increasingly increasing technology and information, resulting in global and comprehensive competition. Therefore, we need workers who really want to work and are able to survive in oil palm plantations. This study aims to determine (1) Does Organizational Culture partially affect the performance of employees at PT. Sarana Titian Permata 1, (2) Does motivation partially affect the performance of employees at PT. Sarana Titian Permata 1, (3) Does Work Discipline partially affect employee performance at PT. Sarana Titian Permata 1. The method of collecting data is through questionnaires distributed to employees of PT. Sarana Titian Permata 1. The samples taken were 54 respondents using the saturated sample technique. The data obtained were then processed using a computer software analysis tool, namely SPSS version 23. This analysis includes validity test, reliability test, multiple regression analysis test, classical assumption test, and statistical test through t statistical test, F statistical test, and the coefficient of determination (R2 ). The results of the t-statistical test indicate that Organizational Culture has a positive and significant effect on employee performance with a significance (Sig.) of 0.000 less than 0.05 (α), then motivation has a positive and significant effect on employee performance with a significance (Sig.) of 0.023. smaller than the value (α) of 0.05, while Work Discipline has no significant effect on employee performance with a significance (Sig.) of 0.547 greater than the value (α) of 0.05. Then the F statistic test and the coefficient of determination (R2) show that organizational culture, motivation and work environment simultaneously affect employee performance with a contribution of 69.7%. While the remaining 30.3% is explained by other independent variables that are not included in the analytical model of this study.","PeriodicalId":250522,"journal":{"name":"Jurnal Ekonomi Balance","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116593895","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}

{"title":"THE EFFECT OF FINANCIAL LITERATURE, LIFESTYLE, AND SELF-CONTROL ON CONSUMPTION BEHAVIOR ON ONLINE SHOPPING BY STATE STUDENTS OF STATE UNIVERSITIES IN SURABAYA","authors":"Nanik Sufatmi, E. Purwanto","doi":"10.26618/jeb.v17i2.6207","DOIUrl":"https://doi.org/10.26618/jeb.v17i2.6207","url":null,"abstract":"Along with the increasingly rapid globalization, economic conditions will continue to develop and progress. One of the impacts of globalization is that human needs are increasing and increasingly diverse. In the current era, shopping centers are starting to spread and are increasing both using online and offline methods and it is undeniable that at this time online shops are becoming a current trend that is in great demand by all people. The development of this era and technology causes people to make purchases not based on a priority scale of needs but on a priority scale of desire or willingness. This study aims to analyze the effect of financial literacy, lifestyle, and self-control on online shopping consumptive behavior. The population in this study were students at State Universities throughout Surabaya. The sample used in the study was 100 people or respondents. The data used in this study is primary data which is data from the questionnaire results from the answers of 100 respondents. The analysis technique in this study uses Partial Least Square (PLS). The results of the study state that financial literacy and lifestyle have a significant positive effect on online shopping consumptive behavior, while self-control does not have an insignificant effect on online shopping consumptive behavior.","PeriodicalId":250522,"journal":{"name":"Jurnal Ekonomi Balance","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115926771","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}

{"title":"PREDICTING OF FINANCIAL DISTRESS WITH THE ALTMAN Z-SCORE MODEL OF RETAIL COMPANIES LISTED ON IDX","authors":"Putri Puji Arohmawati, T. Pertiwi","doi":"10.26618/jeb.v17i2.6273","DOIUrl":"https://doi.org/10.26618/jeb.v17i2.6273","url":null,"abstract":"This research aims to examine and analyze the impact of current ratio, return on assets, debt to asset ratio, and total asset turnover rate on the estimated financial distress status of retail trading companies listed on the Indonesian stock exchange. This research is a quantitative research. The data used in this study are second hand data. The totality of this research is the retail trade sub-sector companies that were listed on the Indonesian Stock Exchange from 2015 to 2019. The sampling technique is purposeful sampling, with a total of 17 companies. The analysis method used is logistic regression analysis. The results of this research analysis have a significant impact on the variable current ratio, asset return, asset liability ratio and total asset turnover. In part, the current ratio variable has a negative and significant effect, the asset return rate variable has a negative and significant effect, the asset liability ratio variable has a negative and insignificant effect, and the total asset turnover rate variable has a negative and significant effect. Estimate the financial distress status of companies in the retail trading sub-sector listed on the Indonesian Stock Exchange.Keywords: Financial distress, Current Ratio, Return On Assets, Debt to Assets Ratio, Total Assets Turnover","PeriodicalId":250522,"journal":{"name":"Jurnal Ekonomi Balance","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126425923","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}

{"title":"QUALITY CONTROL OF WRITTEN BATIK CV. BATIK TULIS AL HUDA WITH STATISTICAL QUALITY CONTROL (SQC) METHOD","authors":"Wiwik Handayani, Hutama Muhammad Anhar, Lilik Murjana","doi":"10.26618/jeb.v17i2.6206","DOIUrl":"https://doi.org/10.26618/jeb.v17i2.6206","url":null,"abstract":"This study aims to analyze quality control at CV. Batik Tulis Al Huda. This type of research is quantitive descriptive research. In this research, the sample used was the number of the defect in the batik tulis product at CV. Batik Tulis Al Huda in 2019. This research uses the Statistical Quality Control method with tools namely check sheet, histogram, control chart, Pareto diagram, and cause-effect diagram. The results showed that the batik production process still experienced irregularities or was out of control. The overall level of damage reached 3.93% of the total production. Factors that cause defective products are human error, procedures that are not carried out properly, and equipment that is not in good condition.  ","PeriodicalId":250522,"journal":{"name":"Jurnal Ekonomi Balance","volume":"127 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115628941","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}

{"title":"TEACHER'S STRATEGY IN INCREASING STUDENT LEARNING MOTIVATION AT NABIGH ACADEMIC PAUD IN SOPPENG REGENCY DURING THE COVID-19 PANDEMIC","authors":"Z. Fadli, Amriadi Amriadi, Zul Rachmat, W. S","doi":"10.26618/jeb.v17i2.6089","DOIUrl":"https://doi.org/10.26618/jeb.v17i2.6089","url":null,"abstract":"With regard to the Covid-19 pandemic, Nabigh Akademik PAUD teachers must change their teaching methods and strategies. This study aims to examine how the strategies of Nabigh Akademik PAUD teachers in increasing students' learning motivation, especially during the pandemic. This research method uses a descriptive method with a qualitative approach, where the research subjects are all PAUD Nabigh Akademik teachers. Data collection techniques used in this study were the following methods: (1) observation, (2) interviews, (3) documentation, and (4) literature study. The results of this study are the PAILKEM strategy is a strategy that can be relied on by teachers in carrying out the teaching and learning process, especially during the Covid-19 pandemic.","PeriodicalId":250522,"journal":{"name":"Jurnal Ekonomi Balance","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122783777","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}

{"title":"THE EFFECT OF MARKET ORIENTATION ON GOFOOD PARTNER MARKETING PERFORMANCE IN SURABAYA","authors":"Suhelmi Suhelmi, Luky Susilowati, Zumrotul Zumrotul","doi":"10.26618/jeb.v17i2.6277","DOIUrl":"https://doi.org/10.26618/jeb.v17i2.6277","url":null,"abstract":"Today's digital start-ups have succeeded in creating a new trend and can solve problems in society. One that is attracting attention today is Gojek. Not only does it provide benefits from the consumer side, but Gojek can also provide benefits from the business side, one of which is by joining as a GoFood business partner or commonly called a \"GoFood Partner\". This study aims to determine the effect of market orientation on the marketing performance of Gofood Partners in Surabaya. This study involved 70 respondents who are owners or managers and customers of Gofood in the city of Surabaya. By using the Purposive sampling method, data collection was carried out by distributing questionnaires. The analytical technique used in this research is using the component-based SEM method using PLS. The results found indicate that Market Orientation has a positive effect on Marketing Performance. The better the market orientation carried out by gofood partners, the marketing performance will also increase.","PeriodicalId":250522,"journal":{"name":"Jurnal Ekonomi Balance","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125836668","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}

{"title":"CAPITAL BUDGETING ANALYSIS TO ASSESS THE FEASIBILITY OF INVESTMENT IN STATE-OWNED IDLE ASSETS","authors":"Dipta Ardhi, Rohmat Hidayatuloh","doi":"10.26618/jeb.v17i2.6267","DOIUrl":"https://doi.org/10.26618/jeb.v17i2.6267","url":null,"abstract":"The purpose of this study is to determine and assess the feasibility of investment plans on idle state-owned assets in the context of optimizing assets using the capital budgeting method so that it can be known whether or not it is feasible to implement. This study uses a descriptive type of research with a case study approach. Research conducted on the assets of Ruko Kalimalang shows that by using the capital budgeting method, it can be seen that the investment plan is feasible to implement using the most optimal scheme, namely as is. The results of calculations using the payback period method show that the time required to return the investment is 2.66 years, less than the economic life of the asset, which is 15 years. The result of the calculation using the net present value (NPV) method is Rp. 131.137.929, -. This result is considered favorable because the NPV is positive (NPV 0). The method of internal rate of return (IRR) is feasible to implement with the results of the IRR calculation being greater than the discount rate, namely 37.25% 10%. Meanwhile, the profitability index is 2.86 1.","PeriodicalId":250522,"journal":{"name":"Jurnal Ekonomi Balance","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128546574","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}