Ekonomis: Journal of Economics and Business
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Peran Komitmen Organisasi sebagai Pemoderasi Pengaruh Sistem Pengendalian Internal dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Pemerintah Daerah
The research intends to test and analyze the influence of internal control systems and human resource competence on the quality of local government financial statements moderated by organizational commitments. This research includes quantitative research with primary data obtained from the distribution of survey questionnaires. The population of this research was the State Civil Apparatus (ASN) in 25 Regional Apparatus of Temanggung Regency. The sample was determined by the purposive sampling method which then resulted in a total sample of 110 respondents. Hypotheses testing is carried out by the absolute value difference test method which is processed using the IBM SPSS 26 software program. The results concluded that the internal control system had a significant positive effect on the quality of local government financial statements. Meanwhile, the competence of human resources has an insignificant positive effect on the quality of local government financial statements. Then the results of this study also show that organizational commitment is not able to moderate the influence of the internal control system and the competence of human resources on the quality of local government financial statements
Pengaruh Gaya Kepemimpinan, Disiplin, Motivasi dan Lingkungan Kerja terhadap Kinerja Pegawai UPT Puskesmas Kecamatan Sluke Kabupaten Rembang
The purpose of the research was to show the influence of leadership style, discipline, motivation, and work environment on the performance of UPT Puskesmas employees. With a population of 68 UPT Puskesmas officers in Sluke District and Rembang Regency. A way to collect data through questionnaires. Saturated samples are used in the sampling procedure. The data analysis method uses multiple linear regression. The results of the study showed that the leadership style variable had a significant positive effect but was not statistically significant on employee performance, work discipline variable had a significant positive effect on employee performance and work motivation variable had a significant positive effect on employee performanc
Faktor yang Mempengaruhi Pendapatan Nelayan di Kacamatan Genuk Kota Semarang
One of the agricultural sub-sectors that has the potential to develop in Indonesia is fisheries. This is due to the fact that most of Indonesia's territory is water, which produces a variety of marine product commodities that have high economic value. Fishermen in Genuk District have the potential to get abundant marine products but are constrained by limited equipment to catch marine products that still use simple machines. This study aims to determine how much influence age, wealth, working hours, and catches have on the income of fishermen in Genuk District, Semarang City. Data was obtained by distributing questionnaires to respondents and processed using multiple linear regression analysis method. The results of the study are that capital has a significant negative effect on the income of fishermen in Genuk District, Semarang City and catch yields have a positive and significant effect on the income of fishermen in Genuk District, Semarang City, while age and working hours have no significant effect on the income of fishermen in Genuk District, Semarang City. Suggestions for the Semarang City Government should provide infrastructure and assistance in the form of grants for more modern fishing gear and better technical guidance so that the potential of natural resources can be utilized more optimally and the welfare of fishermen will improve
Determinan Ekspor Besi dan Baja Indonesia
Exports are a means for each country to increase the country's revenue post. Countries around the world will strive to specialize in a particular product for a commodity in order for the product to be in demand in the International market. Iron and steel is one of Indonesia's leading export products and is one of the industries that drives the wheels of the national economy. Various macroeconomic variables will have an impact on national iron and steel production and the export volume of these commodities. This study uses the Error Corection Model (ECM) analysis in testing the effect of Gross Domestic Product (GDP), exchange rate, and inflation rate on Indonesia's iron and steel exports during the 1990-2020 period. The results of the regression analysis stated that in the short term, the rupiah exchange rate negatively affects the value of iron and steel exports, while GDP and inflation do not affect the value of iron and steel exports. Meanwhile, in the long run, GDP has a positive effect on the value of iron and steel exports and inflation negatively affects the value of iron and steel exports, while the exchange rate does not affect the value of iron and steel exports. Based on these results, the government is expected to maintain national monetary stability and control the inflation rate so that the rupiah exchange rate does not fluctuate too sharply and keep the economy growing. Where these conditions will attract investors, especially in the national iron and steel industry sector of Indonesia
Pengaruh Pengungkapan Sustainability Report terhadap Kinerja Keuangan Perusahaan Finance yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022
The purpose of this study is to determine the impact of sustainability reporting disclosures on financial performance by examining the economic, environmental and social aspects of the company. The companies that became the sample were selected using a purposive sampling method with certain criteria. The sample used in this research is made up of 10 finance sector companies that publish sustainability reports for 2018–2022. Data analysis was carried out, namely descriptive statistical analysis, classical assumption test, panel data regression model, and hypothesis testing using partial test (t test), simultaneous test (f test), and coefficient of determination test (R square) with the help of the Eviews 10 program. The results showed that simultaneously, all dimensions of the sustainability report, namely economic, environmental, and social aspects, have an effect on financial performance (ROE). Meanwhile, partially, the economic aspect of the sustainability report has a significant negative effect on financial performance (ROE), environmental aspects have an effect on financial performance (ROE), and social aspects have no effect on financial performance (ROE)
Volatility Composite Index and Exchange Rates in Indonesia: EGARCH/TARCH Model for VAR Estimation
Composite index and exchange rate are important indicators that represent a country's economic performance, where there is a relationship between the two. In this study, the ideal model to capture the volatility of the composite index and exchange rate will be determined. to investigate the dynamic dependency relationship between the composite index and the exchange rate, first use a Vector Autoregressive (VAR) model. The best model in describing the volatility of the composite index is the EGARCH model while the exchange rate is using the TARCH model. According to research, there is an asymmetry relationship between the volatility of stock returns and the exchange rate, which means that the market will react to bad news more quickly than good news. According to the VAR model, the present volatility is influenced by the volatility of the prior period and there is a one-way causal relationship between the composite index and the exchange rate
Analisis Determinan Pertumbuhan Ekonomi di Indonesia Tahun 2005-2020
Estimating the effect of foreign investment, exports, imports and the money supply on economic GDP in Indonesia is the goal of this study. For 2005-2020, the data used for each variable comes from the Indonesian Central Bureau of Statistics and the type of data is time series data. Ordinary Least Square (OLS) is the type of model used in this study with multiple linear analysis data analysis methods. Judging from the calculation results of the Ordinary Least Square analysis, it can be seen that the Import and Foreign Investment variables have no effect on GDP in Indonesia, while those that affect economic growth in Indonesia are the Export and Money Supply variables
Pengaruh Penghasilan Rendah, Inflasi dan Total Penduduk pada Produk Domestik Bruto Regional Indonesia
Regional gross domestic product is the value of goods and services produced in that country in a given period. This study aimed to find out how low income, inflation and total population affect the regional gross domestic product. The research was conducted using a quantitative descriptive method. This study was conducted in 34 provinces in Indonesia between 2010 and 2020. The research sample was 34 provinces with an 11-year research period, so the results of observations in the study were 369 data. The data analysis used in this study was Panel Data Regression Analysis using Eveiws 9 software. The coefficient of determination test yielded a value of 0.866983 or 86.6983%, which means that the independent variables, namely low income, inflation and total population, can explain regional gross domestic product results. The results of the F test show that low income, inflation and total population significantly affect regional gross domestic product results. The t-test shows that low income positively and significantly affects the regional gross domestic product. In contrast, the inflation and total population variables have no effect on Indonesia's regional gross domestic product for the 2010-2020 period
Strategi Pencapaian Kinerja Bidang Bina Pemerintahan Desa pada Dinas Pemberdayaan Masyarakat dan Desa Kabupaten Probolinggo dengan Pendekatan Analisis SWOT
The purpose of this study is to explain the results of the SWOT analysis of the strategy for achieving performance in the Village Government Development Sector at the Community and Village Empowerment Service in Probolinggo Regency. This research use desciptive qualitative approach. The determination of respondents used a saturated sampling technique, namely all employees in the Village Government Sector, totaling 10 people, were used as informants. The data analysis model uses SWOT analysis with the calculation of IFAS and EFAS values. The results of the study show that the strategic plan for achieving the performance of the Village Government Development Sector is in quadrant-3. The strategy that must be implemented is to support turn around, namely taking advantage of external opportunities to improve internal weaknesses
Peran Tax Amnesty sebagai Pemoderasi pada Sanksi Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak (Studi Empiris pada UMKM Kota Semarang)
The purpose of this study is to analyze the role of tax amnesty as a moderator of tax sanctions and taxpayer awareness of the compliance of UMKM taxpayers in the city of Semarang. The variables used are tax sanctions and taxpayer awareness as independent variables, while tax compliance is the dependent variable and tax amnesty is the moderating variable. In this study, a questionnaire was used which was distributed to MSME taxpayers with an annual turnover of <4.8 billion in the city of Semarang, with incidental sampling. The population in this study is MSME taxpayers in Semarang using a sample of 122 MSME respondents. The results of this study indicate that tax sanctions, taxpayer awareness and tax amnesty have a positive and significant effect on MSME taxpayer compliance. While the tax amnesty does not moderate tax sanctions, taxpayer awareness of MSME taxpayer compliance