https://jurnal.unipasby.ac.id/index.php/majalah_ekonomi/issue/feed Majalah Ekonomi 2023-01-04T12:46:35+07:00 Taudlikhul Afkar majalahekonomi@unipasby.ac.id Open Journal Systems <p>Jurnal Ekonomi Fakultas Ekonomi Universitas PGRI Adi Buana Surabaya</p> https://jurnal.unipasby.ac.id/index.php/majalah_ekonomi/article/view/6345 Analisis Gejolak Saham Pada Peristiwa Politik Pemilihan Presiden Amerika Serikat 2020 Sektor Food and Beverage 2022-12-30T10:52:13+07:00 Muhammad Habibie Al Hamzah habibie@ubhara.ac.id Widar Onny Kurniawan Kurniawan.onny@unipasby.ac.id Ria Dini Apriliasari ria@ubhara.ac.id <p>Tujuan dari penelitian ini adalah untuk menganalisis pergerakan harga di pasar modal Indonesia pada saat peristiwa politik pemilihan presiden negara adidaya AS tahun 2020. Statistik yang digunakan untuk menganalisis peristiwa tersebut adalah rata-rata <em>abnormal</em><em> return</em> dan aktivitas perdagangan. Perusahaan industri makanan dan minuman secara keseluruhan yang ada di Bursa Efek Indonesia pada saat peristiwa politik terjadi adalah populasi dan sampel. Metode sensus digunakan untuk menentukan sampel. Artinya, jumlah sampel yang diuji sesuai dengan total populasi. Data sekunder diimplementasikan dengan akses dari bursa efek Indonesia. Wilcoxon Signed Ranks adalah teknik analisis yang digunakan dengan jendela peristiwa 7 hari. Penelitian mengindikasikan temuan bahwa rata-rata pengembalian abnormal atau volume perdagangan selama periode peristiwa tidak berbeda.</p> 2023-01-03T00:00:00+07:00 Copyright (c) 2022 https://jurnal.unipasby.ac.id/index.php/majalah_ekonomi/article/view/6375 ANALISIS AKUNTANSI BIAYA LINGKUNGAN PADA PT. CAPLANG 2022-12-30T10:55:37+07:00 Moh Afrizal Miradji afrizal.unipa@gmail.com <p>This research seeks to identify and analyze the techniques through which companies identify, quantify, present, and report environmental expenses in their financial statements. Utilizing qualitative primary data from interviews and quantitative secondary data from the company's financial accounts, the research was conducted at PT. Caplang. The corporation recognizes that environmental and operational expenses related with waste management are included in production costs due to the fact that trash is produced throughout the manufacturing process. according to each business's policies</p> 2023-01-03T00:00:00+07:00 Copyright (c) 2022 https://jurnal.unipasby.ac.id/index.php/majalah_ekonomi/article/view/6196 Pengaruh Merek dan Harga Penjualan Produk Honda Terhadap Daya Beli Konsumen Di PT. Lumenindo Motor Surabaya 2022-12-30T10:21:54+07:00 sofiahiradawati sofiahiradawati@gmail.com <p>Pemasaran selaku strategi buat memuaskan kebutuhan orang mempunyai tujuan akhir membangun loyalitas pelanggan. Kebutuhan akan penggunaan sepeda motor tidak hanya menjadi&nbsp; alat transportasi mainstream, tetapi untuk sebagian orang telah jadi bagian dari style hidup mereka. Komunitas pecinta sepeda motor transmisi otomatis selaku pengendara sepeda motor dalam perihal ini sudah ikut serta dalam perilaku perdagangan yang kompleks semacam ini. Sikap pembelian lingkungan kerap terjalin kala produk mahal, tidak sering dibeli, berisiko, serta sangat mengatakan diri. Karena kita tahu bahwa sepeda motor bertransmisi otomatis pada dasarnya relatif mahal dan memiliki konsumsi bahan bakar yang tinggi. Dalam penelitian ini menguji merek, dan harga terhadap daya beli konsumen di PT. Lumenindo Motor Surabaya. Penelitian ini berfokus pada konsumen di PT. Lumenindo Motor Surabaya menggunakan sampel sebesar 100 sampel dengan teknik <em>accidental sampling</em>. Responden dikumpulkan dengan menggunakan kuesioner <em>offline</em>. Analisis informasi memakai tata cara regresi linier berganda. Hasil penelitian menampilkan kalau merk serta harga mempengaruhi signifikan terhadap energi beli konsumen PT Lumenindo Motor Surabaya.</p> 2023-01-03T00:00:00+07:00 Copyright (c) 2022 https://jurnal.unipasby.ac.id/index.php/majalah_ekonomi/article/view/6471 PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA BISNIS JASA TRANSPORTASI GOJEK 2022-12-28T16:13:18+07:00 Eko Winarni eko.winarni76@gmail.com <p>Riset ini dimaksudkan guna menganalisis dampak dari mutu pelayanan terhadap kepuasan konsumen pada bisnis jasa transportasi GO- JEK Indonesia. Riset ini memakai 5 variabel independen yakni <em>tangible, reliability, responsiveness, assurance</em> serta <em>emphaty</em> dan variabel dependennya ialah kepuasan konsumen. Sehabis melangsungkan pengkajian secara teori maupun lapangan serta penataan hipotesis, informasi dalam riset ini dihimpun lewat pendistribusian kuesioner pada 86 orang yang sempat memakai transportasi GO- JEK selaku ilustrasi riset. Metode pengambilan ilustrasi melalui purposive sampling. Tata cara analisis informasi lewat analisis kuantitatif tepatnya analisis regresi linier berganda. Bersumber pada analisis informasi, <em>output</em> riset menampilkan kalau seluruh indikator riset ini bertabiat valid serta andal. <em>Output</em> uji anggapan klasik informasi berdistribusi wajar, tidak terjalin heteroskedastisitas serta multikolinieritas. Untuk penganalisisan tangible, responsiveness, assurance serta emphaty tidak mempengaruhi kepuasan konsumen secara signifikan. Serta pengujian pada reliability menyumbang dampak positif sekaligus signifikan pada kepuasan konsumen</p> 2023-01-03T00:00:00+07:00 Copyright (c) 2022 https://jurnal.unipasby.ac.id/index.php/majalah_ekonomi/article/view/6339 ANALISIS PENGENDALIAN PERSEDIAAN BERDASARKAN ABC CLASS-BASED DENGAN METODE ECONOMIC ORDER QUANTITY (EOQ) DAN REORDER POINT (ROP) 2022-12-30T10:43:53+07:00 Kafidin Muzakki kafidinmuzakki@gmail.com Indah Kumalasari indahkumalasari26@gmail.com Achmad Wicaksono achmadw777@gmail.com <p><em>Inventory is an important item or asset owned by the company. Sufficient supplies must be maintained. Therefore, it is important to carry out good inventory control by carrying out effective, efficient and economical inventory planning. This research aims to 1) determine the inventory control in J&amp;L clinic, 2) determine the grouping of beauty product in dividing into class A, B and C using Class-Based ABC method, 3) economical order quantity and time to reorder beauty product using the calculation of Economic Order Quantity (EOQ) and Reorder Point (ROP) methods in J&amp;L clinic. The research method used is qualitative method with a descriptive type of research. Data collection technique through beauty product inventory documents, interviews and observations. Subjects or informants in this research is head of warehouse, warehouse staff, and admin staff in J&amp;L clinic. The results showed that the control of the supply of beauty products carried out at the J&amp;L clinic was quite optimal. Inventory planning that has been done is quite good. By looking at the number of requests and previous orders to meet the needs of the availability of goods in the warehouse. The result of grouping the results of class-based abc analysis based on demand and investment value for class A group has the highest number of requests amounting to 78,59% and 77.90% of the total investment value. Class B group has a total demand of 15.98% and 16.93% of the total investment value. class C group has a total demand of 5.44% and 5.17% of the total investment value. The results of the calculation of the EOQ method show that by using the EOQ method, the optimal number of orders for beauty products is more every time you make an order, but the frequency of ordering is less than the company's policy. The ROP method is determined to determine the time of reordering and added safety stock.</em></p> 2023-01-03T00:00:00+07:00 Copyright (c) 2022 https://jurnal.unipasby.ac.id/index.php/majalah_ekonomi/article/view/6271 PENGARUH KUALITAS LAYANAN WEBSITE SICEPAT EKSPRES DENGAN METODE WEBQEM TERHADAP KEPUASAN PENGGUNA 2022-12-30T10:39:02+07:00 Sulistiowati Sulistiowati sulist@dinamika.ac.id <ol> <li><em> SiCepat Ekspres is a freight forwarding and logistics service company. SiCepat Ekspres has an official website at www.sicepat.com. The problem is that the increase in the number of visitors to SiCepat Ekspres is much lower than that of competing companies. To maintain and increase website users or visitors, it is necessary to know the relationship between website service quality and user satisfaction. Therefore, a research was conducted on the effect of website service quality with the WebQEM method on user satisfaction. The quality of website services with the WebQEM method has four variables, namely usability, functionality, reliability, and efficiency. With the distribution of questionnaires as many as 131 user respondents or visitors to the SiCepat Ekspres website, after being processed and analyzed by the multiple linear regression analysis method, it was obtained that 1) the reliability variable affected the user satisfaction variable by 32%, meaning that every increase in the reliability variable would increase user satisfaction by 32%. , 2) the efficiency variable affects the user satisfaction variable by 26%, meaning that every increase in the efficiency variable will increase user satisfaction by 26%, 3) the usability variable and the functionality variable have no effect on user satisfaction.</em></li> </ol> 2023-01-03T00:00:00+07:00 Copyright (c) 2022 https://jurnal.unipasby.ac.id/index.php/majalah_ekonomi/article/view/6562 Non Performing Loans dan Faktor Yang Mempengaruhinya 2022-12-30T11:14:39+07:00 Aristha Purwanthari sawitri aristha@unipasby.ac.id Monica Ayu Rosari monicaayu06@gmail.com <p>Penelitian ini dilakukan dengan tujuan mengetahui pengaruh dari <em>Return of Assets </em>(ROA), BOPO, <em>Net lnterest Margin</em> (NlM), <em>Loan to Deposit Ratio </em>(LDR), lnflasi, serta KURS terhadap <em>Non Performing Loan</em> (NPL). Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan sampel penelitian sebanyak 17 Perusahaan BUSN Devisa yang memenuhi kriteria penelitian dengan teknik <em>purposive sampling</em>. Data dalam penelitian ini merupakan data sekunder yang diperoIeh dengan metode dokumentasi. Hasil penelitian ini menunjukkan BOPO dan NIM berpengaruh terhadap NPL sedangkan variabel ROA, LDR, lnflasi, dan Kurs tidak berpengaruh terhadap NPL.</p> 2023-01-03T00:00:00+07:00 Copyright (c) 2022 https://jurnal.unipasby.ac.id/index.php/majalah_ekonomi/article/view/6176 PENGARUH UKURAN PERUSAHAAN, TINGKAT HUTANG, ARUS KAS OPERASI, AKRUAL TERHADAP PERSISTENSI LABA (Study Empiris Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) 2022-12-28T15:37:19+07:00 fitri nuraini fnuraini8@gmail.com Zeni Utami zeniutami08@gmail.com <p><em>Financial statements can be used as information by investors in making investment decisions. In the financial statements there are profits that can determine performance, so a company must have earnings quality used to predict future earnings. </em></p> <p><em>This research is a quantitative research. Collecting data in the form of secondary data, namely financial statements. The population of this study are 61 Property and Real Estate Companies Listed on the Indonesia Stock Exchange. Sampling using purposive sampling method, to obtain 20 companies in 3 years of observation as much as 60 data used by researchers. </em></p> <p><em>Based on the results of the study, it shows that the size of the company and the level of debt have a partial effect on earnings persistence with a negative relationship with significant values ​​of 0.046 and 0.000. Besides, operating cash flow has a partial effect on earnings persistence with a positive direction with a significant value of 0.009 and accruals have no partial effect on earnings persistence with a positive direction relationship with a significant value of 0.207. Firm size, debt level, operating cash flow, accruals have a simultaneous effect on earnings persistence with a significant value of 0.000.</em></p> 2023-01-03T00:00:00+07:00 Copyright (c) 2022 https://jurnal.unipasby.ac.id/index.php/majalah_ekonomi/article/view/6575 Peningkatan Earning Before Interest and Tax (EBIT) melalui Penerapan Green Accounting 2022-12-30T11:17:28+07:00 Meta Ardiana meta.unhasy@gmail.com <p>This study aims to analyze the increase in eco efficiency with the application of green accounting. Data collection techniques using literature study, observation, interviews and documentation. Checking the validity of the data through extension of participation, persistence of observation, and triangulation of data. The results showed that Lumintu farm’s had implemented green accounting through the stages of identifying costs for handling the impact of negative externalities on production, the recognition stage, the measurement stage, the presentation stage through the income statement and the stage of disclosing the costs or costs incurred by the company for environmental management. The good environmental performance of the entity also has an impact on the positive response of consumers so that it can increase profits or EBIT..</p> 2023-01-03T00:00:00+07:00 Copyright (c) 2022 https://jurnal.unipasby.ac.id/index.php/majalah_ekonomi/article/view/6630 Impact of Internal Audit by an Adequate Internal Oversight Unit on PDAM Bondowoso Regency with Good Governance 2023-01-04T12:46:35+07:00 Gusti Dian Prayogi diansyco@gmail.com Rudiana rudiana@stieyapan.ac.id <p>The purpose of this research is to analyze the impact of Internal Audit by an Adequate Internal Oversight Unit on Regional Water Supply Companies in Bondowoso Regency with Good Governance. In this study, 36 samples of PDAM employees were taken from 40 questionnaires distributed. The research method used in this study is an analytical descriptive survey method using qualitative research. The results of this study indicate that internal audit, management of the implementation of inspection activities, follow-up activities on the results of inspections play a role in the realization of good corporate governance in PDAM Bondowoso Regency. Meanwhile, the independence, competence, and professionalism of an Internal Auditor for PDAM Bondowoso Regency did not contribute positively to the implementation of the Bondowoso Regency Water Supply Company with Good Governance. Based on the results of this study, the researchers tried to help by providing suggestions so that the Auditors (Internal Oversight Unit) at PDAM Bondowoso Regency were more independent by upholding an objective, independent and professional attitude. Bondowoso Regency should conduct testing and evaluation of the operationalization of the entire organization and operational audits that must be part of the Internal Auditor (SPI), this will help the company to achieve organizational goals, the role of the Internal Auditor (SPI) is not only as a supervisor, but also implementing overall inspection duties and tasks.</p> 2023-01-04T00:00:00+07:00 Copyright (c) 2023