Jurnal Ekonomi

Pengaruh Utang dan Siklus Konversi Kas pada Kinerja Keuangan Perusahaan

2024-12-03T19:22:45+07:00

The purpose of this study is to obtain empirical evidence regarding the effect of short-term debt, long-term debt, total debt, and cash conversion cycle on financial performance in consumer cyclical and non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The purposive sampling method was used in this study with a total of 213 data from 71 companies for 3 years. The data analysis technique was carried out using multiple regression analysis, and data testing was carried out using the Eviews 12 application. The findings of this study indicate that short term debt has a significant negative effect on financial performance, long term debt has a significant negative effect on financial performance, total debt has a significant negative effect on financial performance, and cash conversion cycle has a significant negative effect on financial performance.

CSR, GCG and Company Size Impact on Profitability and Company Value

2025-03-12T10:27:44+07:00

This research investigates the influence of CSR, GCG, and Company Size on the profitability and firm value of manufacturing companies listed on the Indonesia Stock Exchange. With a sample of 234 companies using purposive sampling, the study adopts a quantitative descriptive and explanatory approach, applying SEM for hypothesis testing. The results indicate a positive influence of CSR on firm value, while GCG and company size negatively affect profitability. Other findings include the negative impact of GCG and company size on firm value and the positive influence of CSR on firm value through profitability. The implication is that companies need to consider CSR, GCG, and company size in their strategies to enhance value and investment attractiveness.

Pengaruh Social Media Marketing, Event Marketing Terhadap Keputusan Pembelian Dengan Customer Engagement

2025-03-17T10:45:13+07:00

This study aims to analyze the influence of social media marketing and event marketing on purchasing decisions, with customer engagement as an intervening variable in the Mobile Legends game in Medan City. The population in this study includes all Mobile Legends players in Medan City. The sampling technique was carried out using a non-probability sampling method with a purposive sampling approach. The number of samples used was 150 respondents, which was determined using the Cochran formula. The data analysis technique used was SEM-PLS using SmartPLS software. The results of the study showed that SMM had a significant influence on KP and CE, EM had a significant influence on KP and CE. While CE did not have a significant effect on KP. SMM also had no significant effect on KP through CE, as well as EM which had no significant effect on KP through CE.

The Influence of E-Service Quality on Customer Satisfaction and Loyalty in Online Transportation Applications

2025-03-05T14:58:32+07:00

This article aims to investigate the mechanisms underlying the relationship between e-service quality, customer satisfaction, and customer loyalty in online transportation applications. This study adopts relevant theoretical approaches, including customer satisfaction theory and loyalty theory, to analyze the role of e-service quality in driving satisfaction and loyalty. By involving 400 respondents who are users of online transportation applications, the research results show that e-service quality has a significant and positive impact on customer satisfaction and customer loyalty. In addition, customer satisfaction also proved to mediate the relationship between e-service quality and customer loyalty, although the mediating effect was smaller compared to the direct effect.

Peran Daya Tarik dan Keahlian Streamer terhadap Niat Pembelian melalui Flow Experience

2025-03-10T11:55:11+07:00

This study aims to analyze the influence of Streamer Attractiveness and Streamer Expertise on Purchase Intention, mediated by Flow Experience, in the context of Live Shopping on TikTok among Gen Z in West Jakarta. Streamer Attractiveness creates emotional and visual appeal, keeping the audience engaged during Live Shopping sessions. Meanwhile, Streamer Expertise provides valid and convincing product information, building trust in the product recommendations to meet audience needs. The study collected data from 120 Gen Z respondents residing in West Jakarta. Data analysis was conducted using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with the WarpPLS 8.0 software. The findings revealed that Streamer Attractiveness and Streamer Expertise significantly influence Flow Experience and Purchase Intention. Additionally, Flow Experience mediates the relationship between Streamer Attractiveness and Streamer Expertise on Purchase Intention. These insights offer theoretical contributions to digital marketing literature and practical implications for businesses to optimize Live Shopping strategies.

Analysis Leading Sectors and Poverty Impact in “Golden Triangle” Agglomeration Area

2025-03-20T09:39:41+07:00

This study analyzes the leading sectors and their impact on poverty levels in Bojonegoro Regency, Tuban Regency, and Lamongan Regency from 2013 to 2023. The methods used include Location Quotient (LQ), Dynamic Location Quotient (DLQ), Shift Share analysis, and panel data regression to measure the influence of base sectors on poverty levels. The results indicate that several economic sectors have significant comparative advantages and the potential to support regional economic growth. However, the gap between economic growth and poverty levels persists, suggesting that the development of base sectors has not yet fully contributed to poverty reduction. Therefore, this study recommends optimizing leading sectors through more inclusive development policies to improve community welfare.

Transfer Pricing, Capital Intensity dan Leverage Diproyeksikan Mampu Mempengaruhi Tax Avoidance

2025-04-09T11:47:27+07:00

Abstrak:

Tujuan penelitian ini adalah untuk memberikan bukti mengenai pengaruh transfer pricing, capital intensity dan leverage terhadap tax avoidance pada perusahaan sub sektor pertambangan batubara yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021 – 2023. Penelitian ini menggunakan lima puluh satu sampel perusahaan dengan metode purposive sampling, menggunakan data sekunder berupa laporan keuangan dan pengolahan data menggunakan software EViews 13. Hasil penelitian menunjukkan bahwa transfer pricing tidak berpengaruh terhadap tax avoidance, capital intensity berpengaruh positif terhadap tax avoidance dan leverage berpengaruh negatif terhadap tax avoidance. Disamping itu, transfer pricing dan capital intensity yang dimoderasi oleh dewan komisaris independen terbukti tidak berpengaruh terhadap tax avoidance. Tetapi, dewan komisaris independen terbukti memperlemah pengaruh negatif leverage terhadap tax avoidance.

Kata Kunci: tax avoidance, transfer pricing, capital intensity dan leverage

Dilema Karyawan Milenial: Mengelola Konflik Kerja Keluarga untuk Kinerja Optimal

2025-04-09T11:27:28+07:00

This study investigates the impact of the work environment, job security, and work-family conflict on the performance of Millennial and Gen Z employees, with employee engagement as a mediating variable. A quantitative descriptive method was used, with data collected through a Google Form questionnaire targeting employees aged 18 to 43 at PT. XY. A total of 112 samples were gathered using purposive sampling and analyzed using PLS-SEM with Smart-PLS 4.0. The results indicate that the work environment, job security, and work-family conflict significantly influence employee engagement and performance. Employee engagement also positively affects performance and mediates the relationship between the independent variables and performance. This study expands previous research by incorporating employee engagement as a mediating variable within the JD-R and Employee Engagement theories. While job resources enhance engagement and performance, job demands hinder both, emphasizing the critical role of employee engagement in improving young employees' performance.

Pengaruh Kualitas Layanan Dan Kepuasan Pelanggan Terhadap Loyalitas Pelanggan Bus Trans Mebidang

2025-04-28T16:09:53+07:00

This study examines the relationship between service quality, customer satisfaction, and customer loyalty in the context of Trans Mebidang public transportation, which serves Medan City, Binjai City, and Deli Serdang Regency. Using quantitative methods, data were collected through questionnaires from 399 users and analyzed using SEM with Smart PLS 4.1. The results highlight that service quality significantly influences customer satisfaction, which in turn positively affects customer loyalty. Furthermore, customer satisfaction acts as a mediator between service quality and loyalty, showing that higher satisfaction can enhance user loyalty. These findings emphasize the crucial role of service quality in shaping customer experiences and long-term engagement with public transport services. The study provides valuable insights for transportation service providers to prioritize service improvements and develop sustainable strategies aimed at increasing customer satisfaction and loyalty. Strengthening service quality is key to building a more reliable and user-focused public transportation system.

Transfer Pricing dan Capital Intensity Pada Agresivitas Pajak: Diversifikasi Gender Sebagai Pemoderasi

2025-04-28T16:17:34+07:00

The government seeks to increase revenue through tax revenue, while companies as taxpayers want to maximize profits by paying as little tax as possible. Therefore, companies design various legal and illegal tax planning strategies known as tax aggressiveness. This study aims to analyze the effect of transfer pricing and capital intensity on tax aggressiveness with gender diversification as a moderator. This study uses a quantitative approach with moderated regression analysis (MRA) on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. Purposive sampling technique was used for sample selection, resulting in 160 samples. The results of the study indicate that transfer pricing has no effect on tax aggressiveness, while capital intensity has a positive effect on tax aggressiveness. Meanwhile, gender diversification is unable to moderate the effect of transfer pricing or capital intensity on tax aggressiveness.