{"title":"Determinan Cash Holding Sebelum Dan Selama Pandemi COVID-19","authors":"Yanti, Liana Susanto, Timothy Brian Kurniawan","doi":"10.24912/je.v28i1.1395","DOIUrl":"https://doi.org/10.24912/je.v28i1.1395","url":null,"abstract":"This study aims to analyze the effect of institutional ownership, board size, capital expenditure, net working capital, liquidity, leverage, cash flow ratio on cash holding before and during the COVID-19 pandemic, and differences in average cash holding. Based on purposive sampling, there are 85 manufacturing companies during 2019-2020. Hypothesis testing with regression analysis and Wilcoxon signed-rank test using SPSS. Research before the pandemic shows board size, leverage, and cash flow ratio have a significant effect on cash holding, Research during the pandemic shows that capital expenditure, liquidity, leverage, and cash flow ratio have a significant effect on cash holding. Study finds significant differences between average cash holding before and during the pandemic.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"173 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78115513","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":"HUMAN RESOURCES (HR) DEVELOPMENT AT THE EMPLOYEE LEVEL ETHOS","authors":"Rusmasari Marisya, Septin Maisharah K, Irwan Sugiarto","doi":"10.54209/ekonomi.v12i02.1683","DOIUrl":"https://doi.org/10.54209/ekonomi.v12i02.1683","url":null,"abstract":"The purpose of this research is to identify the description of Human Resource Development at the level of Employee Work Ethics at the Hotel Hilton Bandung. Employees at the Hotel Hilton Bandung, which has a population of 52 people, provided the data. The sample methodology used is saturation sampling, which means sampling based on the existing population. The research method used in this study is associative research. Based on research conducted by evaluating the data gathered there is a relationship between Human Resource Development Factors and a positive and significant influence on Employee Work Ethics at Hilton Bandung Hotel with a value of 3.962, while t table is 2.006, so the t value is 3.962> 2.006. The coefficient of determination results","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80554906","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":"MARKET REACTION TO EARNINGS MANAGEMENT AND THE ROLE OF AUDIT QUALITY: EVIDENCE FROM INDONESIA","authors":"R. Ratnaningrum, I. Supheni, Risma Nurhapsari","doi":"10.54209/ekonomi.v12i02.1615","DOIUrl":"https://doi.org/10.54209/ekonomi.v12i02.1615","url":null,"abstract":"This study aims to determine whether the earnings management influences market reaction and whether audit quality moderates the relationship between earnings management and market reactions. The research sample has 115 manufacturing companies that go public in Indonesia Stock Exchange listed in 2013 – 2015 so that the number of samples (n) = 345 observations. Discretionary accruals are used to gauge the earnings management.. This study uses boostrap test to examine the hypothesis. The result shows that earnings management affects the market reaction positively. So it indicates if the market still gives a positive reaction to the report that generates earnings even though it contains earnings management. The interaction between book value equity and audit quality has a significant positive effect on the relationship between earnings management and market reaction. \u0000 \u0000 \u0000 ","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"158 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87429977","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}
M. Ridwan, Pahlawansyah Harahap, Sujito, Indarto, Ardiani Ika Sulistyawati
{"title":"Determinan Kepuasan Kerja Perawat Melalui Stres Kerja","authors":"M. Ridwan, Pahlawansyah Harahap, Sujito, Indarto, Ardiani Ika Sulistyawati","doi":"10.24912/je.v28i1.1398","DOIUrl":"https://doi.org/10.24912/je.v28i1.1398","url":null,"abstract":"This study aimd to empirically test and analyze the influence of the work environment, workload and communication on job satisfaction with work stress as an intervening variable with samples processed 132 nurses who worked at Permata Medika Hospital Semarang using the convenience sampling method. The analytical tool using PLS. The results of the validity test of all the indicators showed that there were no indicators that had to be dropped. The results of the reliability test showed that it reliable. The adjusted R square for the work stress is 97.300 per cent while the job satisfaction is of 89.200 per cent. The results of the direct effect test: that the work environment and workload have an effect on work stress, but communication has no effect on work stress. Then workload, communication and work stress are proven to have an effect on job satisfaction, but the work environment has no effect on job satisfaction.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"89 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88269944","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":"Pemberdayaan Pusat Knowledge Sharing Untuk Meningkatkan Keahlian Investigasi Kecurangan Bagi Auditor Internal","authors":"Nanda Fatar Julaidi, Agustin Fadjarenie","doi":"10.24912/je.v28i1.1381","DOIUrl":"https://doi.org/10.24912/je.v28i1.1381","url":null,"abstract":"The role of identifying and investigating fraud for organizations and technological developments complicate organizational dynamics and require the competence and expertise of internal auditors to detect fraud within organizations. The purpose of this research is to obtain empirical evidence about the effect of auditors' risk assessment skills, understanding of industry characteristics and knowledge sharing on internal auditors' fraud investigation abilities. The research methodology in this study is quantitative, the population in this study is part of the internal audit of a leading consumer goods company in Indonesia using census techniques with a total of 60 people. Data collection was carried out using a questionnaire. The results of this study, all variables affect the ability of internal audit fraud investigations. This study implies the importance of enhancing the skills of internal auditors by strengthening internal discussions within organizations as “knowledge-sharing centers” to enhance the fraud investigation capabilities of internal auditors.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89405895","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 Role of Customer Trust, Customer Perception, Customer Online Behavior, and E-Service Quality Towards Customer Preference on E-Market Place","authors":"Saaed Ahmed Saeed Alasrani, A. Wulandari","doi":"10.29138/je.v22i2.191","DOIUrl":"https://doi.org/10.29138/je.v22i2.191","url":null,"abstract":"This study is aimed to analyze The Role of Customer Trust, Customer Perception, Customer Online Behavior, and E-Service Quality towards Customer Preference on E-Market Place in Surabaya City. This is an explanatory research using questionnaires. Population in this study is customers in Surabaya city who make purchases through e-commerce Platforms (Shopee, Tokopedia, Lazada). Samples of 100 customers are chosen by purposive sampling method. The Method analysis used in this study is multiple regression analysis with SPSS 21 software which was employed as a data management strategy. Research findings revealed that Customer Trust, Perception, Online Behavior and E-Service Quality each of them have a partial positive significant effect on Customer Preference. Customer Trust, Customer Perception, Customer Behavior, E-Service Quality, simultaneously have a positive significant effect on Customer Preference.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"81 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80216482","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":"SWOT Analysis in Improving Service to the Community in Jepara Kelurahan Surabaya City","authors":"Hermien Tridayanti, Febri Yuriperka","doi":"10.29138/je.v22i2.192","DOIUrl":"https://doi.org/10.29138/je.v22i2.192","url":null,"abstract":"The purpose of the study was to determine the quality of public services at the Jepara sub-district office, Bubutan sub-district, Surabaya and to determine the factors that influence the quality of public service at the Jepara sub-district office, Bubutan sub-district, Surabaya. Descriptive qualitative data analysis to provide an overview of the research problem. In data collection, the methods used are observation, interviews, and documentation. This research was conducted at the Jepara Sub-District Office using SWOT, because by using SWOT, the Jepara Sub-District office can identify and determine the strengths, weaknesses, opportunities, and threats at the Jepara Sub-District office which aims to determine the condition of the Jepara Sub-District office by maximizing the strengths (Strengths). ) and opportunities (Opportunities), but can also face weaknesses (Weaknesses) and threats (Threats). In the SWOT analysis that has been carried out at the Jepara Kelurahan office, it can be seen that the Jepara Kelurahan office is included in the quadrant 1 strategy which means it supports an aggressive strategy, therefore in organizational development that will have a very large opportunity, so this can be a good consideration for the Kelurahan. Japan. Implementation in the development of this SWOT analysis is to improve public services at the Jepara Village office.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86930154","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 Cost Leadership Strategy, Difference and Focus on the Performance of the Company at PT. Pwi","authors":"Ina Restiana","doi":"10.29138/je.v22i2.188","DOIUrl":"https://doi.org/10.29138/je.v22i2.188","url":null,"abstract":"The purpose of this study is to determine the effect of cost leadership strategy, differentiation strategy and focus strategy on company performance. The case study in this study was taken from PT. PWI, which is a manufacturing company engaged in the production of shoes and footwear. The population taken in this study, namely the employees of PT. PWI with a sample of 96 respondents who work within the scope of PT. PWI. \u0000The dependent variable (Y) in this study is company performance, while the independent variable (X) includes: Cost advantage strategy (X1), Differentiation Strategy (X2) and Focus Strategy (X3). Data analysis method using path analysis with IBM SPSS statistics 16 program which is fully carried out by the author and also related parties. The results of this study indicate that the cost advantage strategy, differentiation strategy and focus strategy have a positive and significant impact on company performance. The differentiation strategy is the most influential strategy compared to the other two strategies.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"140 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77618098","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":"Analysis of Cost of Production Using the Full Costing Method in Printing Business of Diplomas Map","authors":"Anisa Nur Lela Sari","doi":"10.29138/je.v22i2.186","DOIUrl":"https://doi.org/10.29138/je.v22i2.186","url":null,"abstract":"CV. Aneka Usaha is a company in the printing sector that produces diploma maps starting from school base to universities that have problem h price tree production . Cost of goods production on CV. Various businesses are classified as simple which include: cost ingredient raw , energy work , and electricity costs the calculation is considered less right because not yet enter all elements price tree in- house production his efforts . Study this aim . Study this aim for knowing how price tree production use method full costing in the diploma map printing business . Study this use method qualitative and technical data collection used are primary and secondary . Techniques used is data analysis . Research results this show that price tree production using full costing get score tall compared with company , according to full costing price tree production in 2019 Rp . 30,924,350/ month , in 2020 Rp. 18,949,800/ bu , in 2021 Rp. 24,067,950/ month , Increase and decrease the full costing value is caused amount production at the company no always stable every year , while method company year 2019 Rp. 30,541,350, in 2020 Rp. 18,825,300, in 2021 Rp. 23,581,950. Suggestions given for CV. Various Businesses, companies should To do calculation to elements price tree production by complete so that could knowing score price tree in- house production company .","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77346564","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":"Influence of Product Quality, Price Perception and Advertisement Attraction to Buying Interest in Marketplace Shopee Consumers","authors":"Fitriana Dwi Rahayu","doi":"10.29138/je.v22i2.189","DOIUrl":"https://doi.org/10.29138/je.v22i2.189","url":null,"abstract":"The increasing development of technology makes people use technology to meet their daily needs. With the renewal of people's shopping lifestyles, which currently tend to go through the marketplace. One of them is the Shopee marketplace, which is currently the number one platform that is widely downloaded on the Playstore and Appstore.The purpose of this research is to prove how big the significant influence of product quality (X1), price perception (X2) and advertising attractiveness (X3) variables on consumer buying interest (Y) at the Shopee marketpalce. This study uses quantitative methods using the analytical technique used is multiple linear regression. To explain the description of research related to the hypothesis by using data analysis to test the significance of the classical assumption test and test the hypothesis data collection through questionnaires. The results of the analysis of the data obtained from the t test are that the variable x1 has a coefficient value of 0.254 and a sig value of 0.024, variable x2 has a coefficient value of 0.342 and a heck value of 0.005 and a variable x3 has a coefficient value of 0.361 and a sig value of 0.002. Because the sig value has a value < of sig tolerance (0.05), the product quality, price perception and advertising attractiveness variables have a positive and significant effect on buying interest. From the results of the data obtained by the F test, it shows that all variables X have a simultaneous effect on variable Y with a value of Fcount (23.617) > Ftable (3.19) with a significance level of 0.000 < 0.05.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72712235","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}