Ekonomis: Journal of Economics and Business
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Pengaruh Komunikasi, Lingkungan Kerja, dan Motivasi terhadap Kinerja Karyawan di PT. Sarana Makmur Sejahtera
The purpose of this study was to analyze the relationship and influence of communication, work environment, and motivation on employee performance at PT. Sarana Makmur Sejahtera. This type of research is quantitative descriptive research with total sampling technique in data collection. The number of respondents in this study was 130 people. The data analysis technique used was multiple linear regression analysis. The results of this study revealed that simultaneously and partially there was a positive and significant influence between the variables of work environment communication and motivation on employee performance at PT. Sarana Makmur Sejahtera
Pengaruh Pengungkapan Sustainability Report pada Nilai Perusahaaan dengan Eco-efficiency sebagai Variabel Moderasi
This study aims to determine the effect of sustainability report disclosure on company value with eco-efficiency as a moderating variable. The sample in this study were companies included in the ASRRAT (Asia Sustainability Report Rating) ranking for the 2018-2023 period which were determined using the purposive sampling method and obtained 23 companies with 100 observation data. The data analysis technique used was Moderated Regression Analysis Sub-Group method. The results of the study indicate that sustainability report disclosure has a negative effect on company value and eco-efficiency is able to weaken the effect of sustainability report disclosure on company value
Ekonomi Islam di Era Digital: Peluang dan Tantangan dalam Dunia Bisnis Modern
This study aims to analyze the opportunities and challenges of Islamic economics in the digital era, as well as provide strategic solutions that can be applied to encourage the growth of this sector. This study uses a qualitative method with a descriptive-analytical approach. Data were obtained through literature studies from various articles, industry reports, and recent publications, which were then analyzed to identify patterns, trends, and key challenges faced by sharia business actors in the digital world. The focus of this study includes the sharia fintech sector, halal e-commerce, and the adoption of digital technology in sharia-based businesses. The results of the study show that the Islamic economy in the digital era has great potential to develop globally, especially in countries with high Muslim populations such as Indonesia and Malaysia. The growth of sharia fintech has reached significant numbers, while halal e-commerce continues to expand its global market share. The main challenges identified include the lack of uniform regulations at the international level, low digital literacy among sharia business actors, and the need for stricter supervision of halal products on digital platforms
Stimulus-Organism-Response Theory Model to Understand the Relationship between Customer Experience, Customer Engagement, and Customer Citizenship Behavior, in the Context of Application of 3 Most Popular Fast Fashion in Indonesia
This research aims to analyze consumer behavior in the context of fast fashion and its influence on customer experience. The research method used is qualitative research using a descriptive approach. Data was collected using the Systematic Literature Review model based on the stimulus-organism-response (SOR) theory, this study examines the relationship between customer experience, customer engagement, and customer citizenship behavior in the context of the 3 most famous Fast Fashion in Indonesia. The results show that consumer behavior in the context of fast fashion is influenced by factors such as aesthetics, price, quality, and brand. Customer experience also plays an important role in influencing consumer behavior and their purchasing decisions. Customer Citizenship Behaviour (CCB) also has a role in the context of fast fashion, where consumers' voluntary actions can affect the efficiency of the system and the relationship between companies and consumers. The suggestion for future research is to identify effective strategies to improve customer experience and promote responsible consumer behavior in the context of fast fashion
Pengaruh Green Intellectual Capital terhadap Kinerja Keuangan dengan Family Ownership sebagai Variabel Moderasi
This study aims to determine the effect of green intellectual capital (GIC) which consists of green human capital, green structural capital, and green relational capital on financial performance (measured by Return on Assets/ROA) with family ownership as a moderating variable. The population in this study is family firms listed on the Indonesia Stock Exchange (IDX) for the 2019- 2022 period. This research uses a quantitative approach with the sampling method used is purposive sampling with a sample of 36 companies for a period of 4 consecutive years so that the total sample is 144. Data analysis uses multiple linear regression analysis and Moderrated Regression Analysis (MRA) using the SPSS version 26 application. The results of this study show that green intellectual capital has a negative and significant effect on financial performance. Meanwhile, family ownership is unable to moderate the effect of green intellectual capital on financial performance
Analisis Penerapan PSAK 73 atas Sewa Aset Produktif terhadap Laporan Keuangan pada PT. ABC
This research aims to determine the application of PSAK (Statement of Financial Accounting Standards) 73 on the lease of productive assets to financial reports. This type of research is qualitative research, and the subjects of this research are PT actors. ABC in Palembang City. This research uses descriptive analysis methods, while data collection techniques use interviews, observation and documentation. The results of this research indicate that the application of PT ABC's accounting treatment when viewed from recognition, measurement, presentation and disclosure is in accordance with PSAK 73
Pengaruh Lingkungan Kerja, Motivasi Kerja, dan Kompensasi Kerja terhadap Produktivitas Kerja Karyawan PT Madu Baru Bantul
The aim of this research is to determine the influence of the work environment, motivation and compensation on employee work productivity at PT Madu Baru Bantul. The population and sample used were all 80 employees of PT Madu Baru Bantul using the saturated sampling method. Data obtained from the questionnaire was then processed and analyzed using multiple linear regression analysis. The research results show that simultaneously and partially there is a positive and significant influence between work environment variables, motivation and work compensation on the work productivity of PT Madu Baru Bantul employees
Pengaruh Ukuran Perusahaan, Profitabilitas dan Kinerja Lingkungan terhadap Pengungkapan Emisi Karbon
This research aims to analyze the influence of company size, profitability and environmental performance on carbon emissions disclosure in Basic Materials sector companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The data used is secondary data obtained from the Indonesian Stock Exchange. The sampling technique used purposive sampling, totaling 114 samples. The data analysis technique was carried out using multiple regression analysis. The research results show that company size and profitability have no effect on carbon emissions disclosure, but environmental performance has a positive effect on carbon emissions disclosure in Basic Materials sector companies listed on the Indonesia Stock Exchange during the 2020-2022 period
Analisis Tingkat Kemampuan Mahasiswa Akuntansi dalam Penyusunan Anggaran Komprehensif Perusahaan (Studi Kasus pada Mahasiswa Akuntansi Politeknik Negeri Padang)
This research aims to analyze the level of ability of accounting students in preparing a company's comprehensive budget. The research method used is a qualitative descriptive method with a case study design on Padang State Polytechnic accounting students. Primary data consists of observations of 28 accounting students. The research results found that the average ability of Padang State Polytechnic accounting students in preparing a company's comprehensive budget was still relatively high at 73.5%
Pengaruh Pertumbuhan Ekonomi dan Inflasi terhadap Jumlah Penduduk Miskin di Provinsi Jambi
This study aims to determine the effect of economic growth and inflation on the number of poor people in Jambi Province. The research method used is secondary data analysis with descriptive analysis methods. The results of this study conclude that simultaneously there is a significant influence between economic growth and inflation on the number of poor people in Jambi Province during the period 2010-2023. While partially only the inflation factor does not have a significant effect on the number of poor people in Jambi Province