Jurnal Ilmiah Ekonomi Global Masa Kini
https://ejournal.uigm.ac.id/index.php/EGMK
<p>P-ISSN : <a href="https://issn.brin.go.id/terbit/detail/1325649831">2089-6018</a> || E-ISSN : <a href="https://issn.brin.go.id/terbit/detail/1445325046">2502-2024</a></p> <p>Jurnal Ilmiah Ekonomi Global Masa Kini (JIEGMK) ISSN <a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&1325649831&1&&" target="_blank" rel="noopener">2089-6018</a> (Print), ISSN <a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&1445325046&1&&" target="_blank" rel="noopener">2502-2024</a> (Online) is an academic accounting, management, and business journal published by the Faculty of Economics, Universitas Indo Global Mandiri (Indonesia). This journal accepts the works of both national and international practitioners and researchers written in Indonesian and English. The journal covers topics in the areas of accounting, management, entrepreneurship, human resource management, finance, marketing, organizational behaviour, consumer behaviour, and other related subjects. JIEGMK is open to various methodological approaches, including conceptual work, quantitative, qualitative, and mixed-methods. JIEGMK has been available in print and online since 2014. As of 2018, the journal is published biannually in<strong> July and December.</strong></p> <p><strong>CALL FOR PAPER</strong></p> <p>Kami mengundang para Dosen, Peneliti, Mahasiswa untuk publikasi di JIEGMK:</p> <p><strong>Volume 15, Nomor 1, Juli 2024 (<em>Submit Periode : 01 Januari 2024 - 30 Juni 2024)</em></strong></p> <p><strong>Volume 15, Nomor 2, Desember 2024 <em>(Submit Periode : 01 Agustus 2024 - 30 November 2024)</em></strong></p> <p><strong><em>ATTENTION</em>:</strong></p> <ol> <li>Silahkan kirim full paper (.*doc) Bapak/Ibu melalui OJS kami</li> <li>Submit menggunakan <a href="https://docs.google.com/document/d/12QBzlklYaxJYAJuMi4Kyroy95DV_q_wI/edit?usp=sharing&ouid=113399931194313389874&rtpof=true&sd=true">Template JIEGMK</a><strong><br /></strong></li> <li>Artikel yang dikirimkan harus sesuai dengan <em>focus and scope</em> JIEGMK</li> <li>Daftar Rujukan minimal 10, dengan tingkat kebaruan 5 tahun terakhir untuk Jurnal dan 10 tahun untuk Buku (WAJIB mengutip minimal 2 artikel dari JIEGMK)</li> <li>Penulisan Daftar Rujukan wajib menggunakan Mendeley.</li> <li>Hasil pengecekan plagiasi maksimal 30%.</li> </ol>Universitas Indo Global Mandirien-USJurnal Ilmiah Ekonomi Global Masa Kini2089-6018<p>Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a <span style="text-decoration: underline;"><a href="http://creativecommons.org/licenses/by/3.0/" target="_new">Creative Commons Attribution License</a></span> that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.</p><p> </p><p>Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.</p><p> </p><p>LP2M Indo Global Mandiri University has the right to multiply and distribute the article and every author is not allowed to publish the same article that has been published in this journal.</p>Analisis Kinerja Keuangan Daerah Melalui Perencanaan Dan Penganggaran Pembangunan Daerah
https://ejournal.uigm.ac.id/index.php/EGMK/article/view/3421
<p><em>Tujuan dari penelitian ini adalah untuk menganalisis kinerja keuangan daerah melalui perencanaan dan penganggaran pembangunan daerah.Metode penelitian ini menggunakan metode kualitatif dengan pendekatan studi literatur. Hasil penelitian menunjukkan bahwa </em><em>pelaksanaan rencana tidak akan berjalan lancar jika tidak didasarkan kepada perencanaan yang baik. Sejalan dengan itu, dalam rangka meningkatkan efisiensi dan efektivitas alokasi sumber daya, serta meningkatkan transparansi dan akuntabilitas pengelolaam program pembangunan, perlu dilakukan upaya pengendalian dan evaluasi terhadap pelaksanaan rencana pembangunan. Dalam penelitian ini disimpulkan analisis kinerja keuangan daerah melalui perencanaan dan penganggaran pembangunan yang komperhensif dan efektif agar dapat mencapai tujuan daerah.</em></p> <p><em> </em></p>Arifah Nasution RifahMutiara AlifNurhayati Harahap
Copyright (c) 2023 Arifah Nasution Rifah, Mutiara Alif, Nurhayati Harahap
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2023-12-042023-12-04142707410.36982/jiegmk.v14i2.3421Pengaruh Brand Experience dan Kualitas Produk Terhadap Keputusan Pembelian Produk Skin Game di Jabodetabek
https://ejournal.uigm.ac.id/index.php/EGMK/article/view/3440
<p><em>The skin care industry has attracted much attention in recent years. In line with the growth of the skincare industry, it encourages innovation in products used in skin care according to their functions. This study examines the effect of brand experience and product quality on purchasing decisions for Skin Game brand skin care products in Jabodetabek. The method used in this research is a descriptive quantitative approach with purposive sampling and determining the sample using the Lemeshow formula. The object of this research is consumers who use the skincare brand Skin Game in Jabodetabek, with 100 respondents. The results of this study reveal that the brand experience variable has a positive and significant effect on purchasing decisions from a significance result of 0.002, which means a sig value of 0.002 1.985. The results of hypothesis testing show that product quality positively impact purchasing decisions from a significance result of 0.000, which means a sig value of 0.000 t table of 1.985. The results of the F test showed that the F count is 61.024 with a significance value of 0.000. Brand experience and product quality simultaneously positively affect purchasing decisions for skin care products for the Skin Game brand. The result of the Coefficient determination Brand experience variables and product quality impact purchasing decisions by 55.7%.</em></p> <p><strong><em>Keywords: </em></strong><em>Experience, Product Quality, Purchase Decision</em></p>Melani ApriliaAngestika Wilandari
Copyright (c) 2023 Melani Aprilia, Angestika Wilandari
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2023-12-042023-12-04142758110.36982/jiegmk.v14i2.3440Pengembangan Badan Usaha Milik Desa Melalui Peningkatan Kualitas Sumber Daya Manusia
https://ejournal.uigm.ac.id/index.php/EGMK/article/view/3392
<p><em>This research aims to determine the strategy for developing Village-Owned Enterprises (BUMDes) through improving the quality of human resources. In general, the role of BUMDes is very significant in improving community welfare. BUMDes plays a role as the main driver in developing local economic potential at the village level. This research method was carried out using a qualitative analysis approach and adding simple quantitative analysis. The data used in this research is primary data taken directly from key people who have been determined in this research so that it can provide representative decision results. The results of this research can be explained that improving the quality of human resources is the main component in the development of BUMDes in Bojonegoro Regency. Meanwhile, increasing human resources in developing BUMDes in Bojonegoro Regency can be done through increasing innovation followed by education, knowledge and experience. Thus improving the quality of human resources in the development of BUMDes in Bojonegoro Regency can prioritize increased innovation. The results of this research can provide empirical benefits as a basis for policies carried out to develop BUMDes which can be done by prioritizing increasing human resources as one of the most important aspects in efforts to develop BUMDes by increasing innovation in BUMDes management, education, knowledge and experience possessed by BUMDes actors. , This research has limitations, namely that the analysis used can only focus on the development of BUMDes in Bojonegoro Regency.</em></p> <p><em> </em><strong><em>Keywords: </em></strong><em>Quality of Human Resources; BUMDes; Business Development Strategy</em></p>Azhari AzhariMoh . MustofaErika Dwi MeisariErika Tri Setia Anggarista
Copyright (c) 2023 Azhari Azhari, Moh. Mustofa, Erika Dwi Meisari, Erika Tri Setia Anggarista
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2023-12-042023-12-04142829210.36982/jiegmk.v14i2.3392Pengaruh Mental Toughness dan Employee Experience Terhadap Organizational Commitment Dengan Psychological Well-Being Sebagai Mediator Pada Karyawan Generasi Z di Jakarta
https://ejournal.uigm.ac.id/index.php/EGMK/article/view/3405
<p><em>Organizational commitment is an important factor for companies in improving their productivity and performance. However, there are stereotypes related to the commitment of Generation Z employees who are new to the workplace, namely, a tendency to be disloyal and a low commitment to the organization. The study aims to analyse the impact of Mental Toughness and Employee Experience on Organizational Commitment with Psychological Well-Being as Mediator on Generation Z Employees in Jakarta. Generation Z is the generation of professionals born between 1997 and 2005 who have recently entered the world of work. This research uses analytical techniques with quantitative methods with a survey approach. A sample of 125 Generation Z employees at a start-up company in Jakarta. The research data was collected using a Likert-scale questionnaire that had 25 statement items that included four variables: mental toughness, employee experience, psychological well-being, and organizational commitment. Hypothesis testing uses SEM (Structural Equation Modelling) as well as SPSS and AMOS software to process data. The results of the study show that Mental toughness has a positive influence on Psychological well-being, Employee experience has a positively influenced psychological wellness, Psychological wellness has a negative influence upon Organizational commitment, and Psychological welfare has a mediating influence between mental toughness and Organizational engagement and the absence of Psychological Well-Being as a mediation between employee experience and Organizational commitment.</em></p>Fitrinita Rumindang SimanjuntakNetania EmilisaTiara Puspa
Copyright (c) 2023 Fitrinita Rumindang Simanjuntak, Netania Emilisa, Tiara Puspa
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2023-12-062023-12-061429310210.36982/jiegmk.v14i2.3405Tinjauan Atas Perlakuan Akuntansi Aset Tetap Berdasarkan PSAK Nomor 16 Pada Yayasan Karunia Insani Kabupaten Musi Rawas
https://ejournal.uigm.ac.id/index.php/EGMK/article/view/3442
<p><em>The formulation of the problem in this study is how to treat fixed assets accounting based on PSAK No. 16 on the IPWL of the Karunian Insani Foundation, Musi Rawas Regency. The purpose of this study is to apply fixed asset accounting records based on PSAK No. 16 on the IPWL of the Karunia Insani Foundation, Musi Rawas Regency. This research includes qualitative research. The data used are primary data and secondary data obtained from the research object. The data analysis technique used is descriptive analysis. Data analysis used is qualitative analysis. Data collection methods used are observation, interviews and analysis of related documents. The results of the study are that fixed assets in the IPWL of the Karunia Insani Foundation, Musi Rawas Regency, are classified based on their nature and use. Fixed assets in the IPWL of the Karunia Insani Foundation, Musi Rawas Regency, are measured using the cost model method. Fixed assets in the IPWL of the Karunia Insani Foundation, Musi Rawas Regency, are recognized if they provide future economic benefits. Fixed assets at IPWL Yayasan Karunia Insani Musi Rawas Regency are depreciated using the straight-line method. The recognition of fixed assets in the IPWL of the Karunia Insani Foundation, Musi Rawas Regency, is terminated if the foundation disposes of its fixed assets, such as selling, renting or donating its fixed assets. Fixed assets in the IPWL of the Karunia Insani Foundation, Musi Rawas Regency, are disclosed in the balance sheet report at the end of the period.</em></p>Miki IndikaSuhartoYayuk MarlizaRian OktavianieGuwito Manalu
Copyright (c) 2023 Miki Indika, Suharto, Yayuk Marliza, Rian Oktavianie, Guwito Manalu
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2023-12-062023-12-0614210311010.36982/jiegmk.v14i2.3442Analisis Implementasi Dalam Mewujudkan Ekonomi Hijau Di Kalimantan Barat
https://ejournal.uigm.ac.id/index.php/EGMK/article/view/3466
<p><em>This research aims to examine the application and implementation of a green economy in West Kalimantan by involving collaboration between the West Kalimantan REDD+ Work Program and close communication with indigenous communities as an integral part of these programs. The main focus of this research is fair and sustainable forest management, with the hope that these steps will move West Kalimantan towards a greener future. Even though it is known as a province rich in potential in the agricultural, plantation, forestry, fisheries, mining and mining sectors, West Kalimantan remains committed to the principles of a green economy. For example, the agriculture, forestry and plantation sectors contributed 24% to Gross Regional Domestic Product (GRDP) in 2020. In an effort to increase added value and environmental sustainability, commodity downstreaming and reducing exploitation of natural resources is a strategic focus. The West Kalimantan Provincial Government hopes that all stakeholders can synergize and collaborate to realize the vision of a green economy that not only empowers the community but also protects the environment. This research uses literature study to obtain information and data regarding Implementation Analysis in Realizing a Green Economy in West Kalimantan. Secondary data sources come from journals, news, books, statutory regulations and other documents. To optimize sustainable management of natural resources, the West Kalimantan Provincial Government issued Regional Regulation (Perda) Number 6 of 2018 concerning sustainable management of land-based businesses. The regulation requires land-based entrepreneurs to consider environmental sustainability, eco-efficiency, fairness and benefits to society.</em></p> <p><em> </em><strong><em>Keywords: Green Economy, Implementation, Natural resources.</em></strong></p>Inka MuliyaniAgustina Nanda KartikaPetronila MelyTegar Prasetiyo
Copyright (c) 2023 Inka Muliyani, Nanda, Mely, Tegar
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2023-12-042023-12-0414211112010.36982/jiegmk.v14i2.3466Pengaruh Produksi, Harga Bawang Merah, Inovasi Teknologi Pertanian dan Kelembagaan Terhadap Keberlajutan Usahatani di Kabupaten Brebes
https://ejournal.uigm.ac.id/index.php/EGMK/article/view/3444
<p><em>Fluctuations in shallot prices, harvested area, and shallot production that accurredin Brebes district have had an impact on reducing the sustainabilityof shallot farming.</em><em> </em><em>Farming sustainability is ability to remain productive while maintaining or improving quality of environment and conserving natural resources. Factors that effect shallot farming sustainability include production, price, farming technological innovation, and farming institutions. The purpose of this study was to analyze the effect of production, price, farming technological innovation and institutions on shallot farming sustainability. This research method used survey research with a quantitative approach. The research population was shallot farmers in three shallot center locations in Brebes Regency, namely Brebes District, Wanasari District, and Larangan District, with a total of 62,505 people. The sampling technique used cluster sampling, stratified random sampling, and Taro Yamane formula for a total of 100 people. The data collection technique used a questionnaire which was analyzed through regression analysis. The results showed that production had a significant effect on shallot farming sustainability, price had a significant effect on shallot farming sustainability, farming technological innovation had a significant effect on shallot farming sustainability, and institutions had a significant effect on shallot farming sustainability. Production, prices, farming technological innovation, and institutions were able to had a simultaneous effect on farming sustainability by 36.2%. The implication for shallot farming actors must be able to maintain production quality, shallot prices, keep abreast of new agricultural technology developments and always acsess agricultural information from extension workers so that their farming operations can be sustainable</em><em>.</em></p> <p><em> </em></p> <p><strong><em>Keywords:</em></strong><strong><em> </em></strong><strong><em>Production, Price, Technological, Institutional, Sustainability.</em></strong></p>subagio subagioLilis Siti BadriahAbdul Aziz Ahmad
Copyright (c) 2023 subagio subagio, Lilis Siti Badriah, Abdul Aziz Ahmad
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2023-12-072023-12-0714212113010.36982/jiegmk.v14i2.3444Kepuasan Konsumen Jasa Tour And Travel CV. Alam Pratama : Ditinjau Dari Customer Experience Dan Kualitas Layanan
https://ejournal.uigm.ac.id/index.php/EGMK/article/view/3441
<p><em>The tourism sector has experienced significant changes after the COVID-19 pandemic. The pandemic has had a far-reaching impact on the tourism industry worldwide with travel restrictions, temporary closures of tourist destinations, and changes in consumer behavior. For almost 2 years, the number of visits has increased after it was declared that conditions were gradually returning to normal. This research aims to analyze the influence of customer experience and service quality on consumer satisfaction at travel agencies. CV. Alam Pratama is a company that provides tourism travel agency services, including open trips and tourist services to popular destinations. This research is included in the type of quantitative research. The sampling technique uses purposive sampling. The number of samples in this study was 100 respondents. The analysis technique uses multiple linear regression analysis. The results of the analysis show that partially, customer experience has a positive and significant influence on consumer satisfaction. Likewise, service quality also has a positive and significant influence on consumer satisfaction. Meanwhile, customer experience and service quality simultaneously influence consumer satisfaction at CV. Pratama Nature. Thus, this research emphasizes the importance of paying attention to customer experience and improving service quality in the tourism industry. These findings provide a better understanding of the factors that influence consumer satisfaction, which can help companies develop strategies to improve customer service and experience.</em></p>Mar'atul FahimahJamal Fahrudin
Copyright (c) 2023 Mar'atul Fahimah, Jamal Fahrudin
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2023-12-122023-12-1214213113910.36982/jiegmk.v14i2.3441Pengaruh Motivasi Dan Gaya Kepemimpinan Terhadap Kinerja Perangkat Desa Di Kecamatan Pace Kabupaten Nganjuk
https://ejournal.uigm.ac.id/index.php/EGMK/article/view/3476
<p><em>The purpose of this study is to dertemine the degree to which motivation affects performance of village officials and village staff and to find out how much in fluence the village heads manner of leadership has on performance in the wokers’ environment at the village office, especially in ieght village in Pace District, Nganjuk Regency and to find out how much influence motivation and leadership style together on the performance of village devices and staff. The recearh method used is a qualitative method with and explanatory and inference descriptive approach, using a questionnaire as atool for data collection Isaac and Micchael’s formula, with and error rate 5 % . Alst analysis used is correlation regresion. From the result of annalysis the make method of in the in fluence of motivation on the performance of village official and staff is determainded by dthe dimension of motives, expectations and incentives of 31.6%, other factors that affect physiological needs and the need for appriciasion. Respect and trust for subordinates ideas, take into consider the emotions of subordinates pay attention the convenience of labor on behalf of subordinates, take taking the component into consideration of work satisfaction for subordiantes in completing tasks entrusted to them an recognition of the status of subordinates appropriately and profesionaly by 16,4 %, the factor other that affect inttelegence, social, mature, and wide social relations, personal initiative and drive for achievement and attitudes of human relation of 33,44 other factors that affect the quantity, quality, effectiveness and independence.</em></p> <p><strong><em>Keywords: </em></strong><em>motivation, leadership, performance</em></p>Impi YusnandarIGG Heru MarwantoDjunaediBudi Rahayu
Copyright (c) 2023 Impi Yusnandar, IGG Heru Marwanto, Djunaedi, Budi Rahayu
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2023-12-122023-12-1214214014710.36982/jiegmk.v14i2.3476Pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Multifinance Non Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020 - 2022
https://ejournal.uigm.ac.id/index.php/EGMK/article/view/3381
<p><em>Earnings management is the choice made by managers in determining accounting policies, or real actions, that influence profits so as to achieve targets by reporting certain profits. This research aims to determine the effect of profitability, liquidity and company size on earnings management partially and simultaneously in non-banking multi-finance companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The type of research used is quantitative, with a sampling technique using purposive sampling from a total of 19 companies with a total of 57 samples obtained from 19×3 years. The data used in this research is secondary data, namely financial reports. The method used in this research is descriptive statistical analysis method with multiple regression analysis using the SPSS version 25 application. The results of this research show that partially the profitability and liquidity variables have a positive and significant effect on earnings management with a sig value of 0.000 < 0.05, and a sig value of 0.002 < 0.05. The company size variable has no effect on earnings management with a sig value of 0.944 > 0.05. Meanwhile, simultaneously the profitability, liquidity and company size variables have a significant effect on the earnings management variable with a sig value of 0.000 < 0.05. The results of the correlation coefficient test (R2) obtained a value of 50.5% in explaining earnings management. Meanwhile, the remaining 49.5% is explained by other factors outside the independent variables studied.</em></p> <p><em> </em></p> <p><strong><em>Keywords: </em></strong><em>Profitability,Liquidity,Firm ,Earnings Management</em></p>Sriayuni PebriantiAyi Mohamad Sudrajat
Copyright (c) 2023 Sriayuni Pebrianti, Ayi Mohamad Sudrajat
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2023-12-122023-12-1214214815710.36982/jiegmk.v14i2.3381