JURNAL ECONOMINA

Pengaruh Infrastruktur terhadap PDRB Kawasan Timur Indonesia Tahun 2014 – 2022

Gita Sukma Andini Mahardika, Banatul Hayati — Tue, 11 Jun 2024 00:00:00 +0000

Economic growth according to Solow Swan's theory is influenced by the factors of capital accumulation, labor, and technological progress. Infrastructure is a form of physical capital that can increase economic activity. During the government of President Joko Widodo, there is the concept of “Nawacita” which in its agenda has points to increase people's productivity and competitiveness in the international market and points to build Indonesia from the periphery by strengthening regions and villages within the framework of a unitary state. The real condition that occurs today is the phenomenon of the development gap. In order to implement this agenda, the government divides Indonesia into the Western Region and the Eastern Region of Indonesia. Eastern Indonesia is considered to be underdeveloped because if seen from the contribution of KTI to the National GRDP, it only contributes less than 25 percent.

The purpose of this study is how infrastructure affects the 17 provinces of Eastern Indonesia. The study uses secondary data with panel data regression analysis with the Fixed Effect Model (FEM). The variables used are economic growth represented by GRDP as the dependent variable and road infrastructure, electricity infrastructure, TPAK, number of internet users as independent variables. The results showed that the variables of electricity infrastructure and the number of internet users had a significant positive effect on economic growth while the variables of road infrastructure and TPAK had no significant effect on economic growth.

Pengaruh Transfer Pricing, Tunneling Incentive dan Profitabilitas terhadap Effective Tax Rate Rasio (ETR)

Meliana Ayu Safira, Sodik, Untung Wahyudi — Tue, 11 Jun 2024 00:00:00 +0000

This study aims to examine the effect of transfer pricing, tunneling incentive and profitability on effective tax rate ratio both partially and simultaneously. This research is motivated by the occurance of several tax avoidance practices in several manufacturing companies in Indonesia. The population in this study amounted to 47 food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. Determination of the sample in this study using purposive sampling technique and obtained a sampel of 13 companies. The data analysis method used is multiple linier regression analysis using IBM SPSS software version 22. The results showed that the transfer pricing and profitability variables partially had a significant negative effect, while the tunneling incentive variable partially had an insignificant negative effect on the effective tax rate ratio. While simultaneously the three independent variables have a significant negative effect on the effective tax rate (ETR) ratio.

Analisis Good Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2020-2023

A.A. Sagung Istri Pramanaswari — Tue, 11 Jun 2024 00:00:00 +0000

This study aims to examine the impact of good corporate governance (GCG) on the financial performance of companies. The research utilizes secondary data from the annual reports of consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The measurement indicator for good corporate governance is managerial ownership. The population of this study consists of 58 consumer goods manufacturing companies listed on the IDX from 2020-2023. From this population, a sample of 24 companies over four years was selected using purposive sampling method. Based on hypothesis testing using the partial t-test, it was concluded that good corporate governance, measured by managerial ownership, has a significant impact on financial performance, with a value of 0.012 < 0.05, and institutional ownership also significantly affects the company's financial performance, with a value of 0.000 < 0.05. Therefore, it can be concluded that good corporate governance influences the financial performance of consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023.

Pengaruh Gaya Kepemimpinan dan Disiplin Kerja terhadap Kinerja Karyawan pada PT. Matra Adhiraya Nusantara Jakarta Barat

Pusporini Palupi Jamaludin, Laura Komala, Paringsih — Thu, 20 Jun 2024 00:00:00 +0000

The aim of this research is to determine the influence of Leadership Style and Work Discipline on employee performance at PT Matra Adhiraya Nusantara West Jakarta. The research method used is a quantitative method. The data collection techniques in this research include distributing questionnaires to all employees and the data analysis techniques used in this research are validity test, reliability test, classical assumption test, descriptive analysis, simple linear regression analysis, multiple linear regression analysis and partial hypothesis testing ( t) and simultaneous (F). The results of the research show that leadership style and work discipline influence employee performance with a regression equation of Y = 2.020 + 0.618 X1 + 0.339 > t table or 7.239>1.993 then Ho1 is rejected and Ha1 is accepted. Partially, Work Discipline influences employee performance with the results of the t test > t table or 4.098> 1.993, so Ho2 is rejected and Ha2 is accepted. The results of simultaneous hypothesis testing show that the calculated f value is > f table or 166.099 > 3.120, so Ho3 is rejected and Ha3 is accepted. It can be concluded that the research results show that Leadership Style and Work Discipline influence employee performance at PT Matra Adhiraya Nusantara, West Jakarta.

Teori Pemikiran Ekonomi Mikro Islam Perspektif Abu Ubaid dan Imam Al-Syaibani

Kikin Mutaqin, Sulaeman, Yadi Janwari, Dedah Jubaedah — Thu, 20 Jun 2024 00:00:00 +0000

Microeconomics is an economic science study that reviews individual behavior in conducting economic transactions. In the Islamic concept, microeconomics is characterized by the existence of norms that are applied within the limits of the Qur'an and Sunnah. The scholars of the classical period discussed many of these microeconomic issues, including Imam Abu Ubaid in his book al-Amwal and Imam al-Syaibani in his book al-kasb. This article explores the perspectives of these two influential men when examining microeconomic research through the use of descriptive qualitative methods and a review of relevant book and journal references. A Muslim scholar who specializes in Islamic economics is Imam Abu Ubaid whose ideas are contained in Kitab al-Amwal, one of the most influential scholarly references, containing many principles and concepts of public financial management. In addition to him, Iman As-Syaibani with his book Al-Kasb provides a view that work is human productivity that can make a person feel part of the world and has the value of worship for the pleasure of Allah SWT.