https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/issue/feed Jurnal GeoEkonomi 2024-07-18T03:52:20+00:00 Dwi Susilowati uniba_mrsdwi@yahoo.com Open Journal Systems <p><img src="https://jurnal.fem.uniba-bpn.ac.id/public/site/images/jurnalfem/IMG-20181212-WA0006.jpg" width="322" height="455"></p> https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/438 PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, BUDGET EMPHASIS, DAN SELF ESTEEM TERHADAP BUDGETARY SLACK PADA SKPD KOTA BALIKPAPAN 2024-05-01T15:08:56+00:00 Dina Mustika Sari dina@stiebalikpapan.ac.id Anita De Grave anita@stiebalikpapan.ac.id Istiah Noer Hidayah istiahidayah@gmail.com <p>Penelitian ini bertujuan untuk menguji secara empiris pengaruh partisipasi anggaran, asimetri informasi, <em>budget emphasis</em>, dan <em>self esteem</em> terhadap <em>budgetary slack</em> Pada SKPD Kota Balikpapan. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh Satuan Kerja Perangkat Daerah (SKPD) Kota Balikpapan yang terdiri dari 36 SKPD. Penentuan sampel menggunakan metode <em>purposive sampling</em> dengan total sampel 243 pegawai dari 36 SKPD. Data dikumpulkan dengan menggunakan metode survei dengan kuesioner. Teknik analisis yang digunakan adalah analisis regresi linear berganda dan pengujian data menggunakan Program SPSS 25. Hasil penelitian menunjukkan bahwa (1) partisipasi anggaran secara parsial berpengaruh positif dan signifikan terhadap <em>budgetary slack</em>, (2) asimetri informasi secara parsial tidak berpengaruh negatif dan tidak signifikan terhadap <em>budgetary slack</em>, (3) <em>budget emphasis</em> secara parsial berpengaruh positif dan signifikan terhadap <em>budgetary slack</em>, (4) <em>self esteem</em> secara parsial tidak berpengaruh negatif dan tidak signifikan terhadap <em>budgetary slack</em>, dan (5) partisipasi anggaran, asimetri informasi, <em>budget emphasis</em>, dan <em>self esteem</em> secara simultan berpengaruh signifikan terhadap <em>budgetary slack</em>.</p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/444 PENGARUH PENGGUNAAN PEMBAYARAN DIGITAL (QRIS) TERHADAP TINGKAT PENGELUARAN KONSUMSI MAHASISWA ERA GENERASI Z DENGAN PERILAKU GAYA HIDUP MASA KINI 2024-05-02T08:31:39+00:00 Adinda Ranandhea Nuhran ranandheaa@gmail.com Risdayanti Ramli Risdayanti.Ramli@gmail.com Yonathan Luhat Yonathan.Luhat@gmail.com <p><em>This research aims to find out how transactions are implemented and what obstacles occur in using QRIS-based Payment Gateway Technology among today's Generation Z students. This research uses descriptive qualitative methods. The data collection techniques used are observation, interviews, and documentation which will later be processed through data analysis to answer the problem formulation. The research results show that (1) The implementation of QRIS-based payment gateway transactions among today's students continues to increase from October 2021 to January 2022, (2) There are still many obstacles in realizing the implementation of QRIS-based payment gateway transactions, (3) There are still many initiatives What has been done to overcome the problems with the QRIS (Quick Response Code Indonesian Standard) application is by uploading articles regarding the QRIS application on the official website of Bank Mandiri Persero tbk. Based on the list of developments in QRIS values, there was an increase in values from the following month. This means that the use of QRIS is in demand among today's generation Z students. Because it is considered easier to pay for purchase transactions, just by scanning the QRIS, students can make purchases. The supplier does not need to bother preparing refunds for purchase transactions. Purchase transactions are also considered more hygienic. Because it does not come into contact with banknotes from community to community. But even though using the QRIS application is more practical for students in the current generation Z era, the QRIS application cannot necessarily be used in the previous generation era. Most people in the previous generation preferred to use currency because they didn't have to bother opening an application and having to have a data package just to pay for groceries that weren't considered to be worth too much.</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/446 ANALISIS PENGELOLAAN PAJAK BUMI DAN BANGUNAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH 2024-05-02T11:53:47+00:00 Agus Riyanto agusriyanto@uwgm.ac.id Martinus Robert Hutauruk Martinus.Robert.Hutauruk@gmail.com Novita Dewi Novita.Dewi@gmail.com <p><em>This research aims to determine the management of PBB(Land and Building Tax) in increasing local revenue in Samarinda City. The research method uses qualitative research methods with data collection techniques in the form of interviews with the Head of the Samarinda City Bapenda. The results of this research are that the management of PBB in the city of Samarinda includes the management of socialization regarding PBB through events as well as the application of information technology in the form of smart PBB. Meanwhile, the factors that influence the management of PBB in the City of Samarinda are Taxpayer Compliance and the application of information and communication technology in the form of smart PBB</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/447 TANTANGAN PROFESI AKUNTAN DI ERA SOCIETY 5.0; ‎INTEGRASI INOVASI ARTIFICIAL INTELLIGENCE (AI) DAN ‎INTERNET OF THINGS (IoT) DALAM AKUNTANSI 2024-05-02T12:22:15+00:00 Erni Setiawati erni@uwgm.ac.id Siti Rohmah sitirohmah1407@uwgm.ac.id Novi Yanti noviyanti@uwgm.ac.id <p>Penelitian ini bertujuan untuk mengeksplorasi tantangan yang dihadapi profesi akuntan dalam era Society 5.0, khususnya terkait dengan inovasi teknologi digital <em>artificial intelligence</em> (AI) dan <em>internet of things</em> (IoT). Penelitian menggunakan pendekatan kualitatif deksriptif dan induktif, dengan metode analisis, yaitu analisis sekunder dan analisis studi referensi/pustaka. Teknik pengumpulan data dengan cara mengakses dan mengumpulkan data melalui <em>database online </em>dari sumber-sumber yang teridentifikasi; seperti <em>ebook</em>, <em>ejournal</em> (artikel-artikel penelitian), dokumen elektronik, dan sumber informasi lainnya yang relevan dengan judul penelitian. Hasil penelitian menyimpulkan bahwa profesi akuntan menghadapi berbagai tantangan di era <em>society</em> 5.0 yang didorong oleh perkembangan teknologi digital kecerdasan buatan <em>artificial intelligence </em>(AI) dan <em>internet of things</em> (IoT), yaitu: profesi akuntan berpotensi mengalami kerentanan dan harus beradaptasi dengan perkembangan zaman, perlu mengembangkan keterampilan digital agar dapat memahami dan menggunakan teknologi terkini, pemahaman tentang <em>big data</em>, analisis data, dan penggunaan perangkat lunak akuntansi yang terintegrasi. Akuntan harus memahami dan menguji prototipe teknologi baru dan memahami bagaimana teknologi ini dapat diterapkan dalam praktik akuntansi seperti <em>blockchain</em>, <em>machine learning</em>, dan robotika. Akuntan perlu mengikuti pendidikan yang bersertifikasi secara internasional dan relevan, untuk membantu memahami standar akuntansi global dan mengikuti perkembangan terbaru. Akuntan harus responsif terhadap perubahan dalam industri, bisnis, dan teknologi. Lembaga pendidikan perlu mengembangkan kurikulum yang berbasis pada kemampuan manusia-digital untuk pemahaman tentang teknologi dan keterampilan yang relevan di era digital. Dengan mengatasi tantangan-tantangan tersebut, maka para akuntan akan dapat berkontribusi pada keberhasilan <em>society 5.0</em> dan memastikan keberlanjutan profesi akuntansi di masa depan.</p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/428 PENGARUH CURRENT RATIO DEBT TO EQUITY RATIO DAN TOTAL ASSETS TURN OVER TERHADAP RETURN ON ASSETS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2024-05-14T17:22:15+00:00 Rudy Pudjut Harianto rudypudjut@gmail.com Putri Maisyarah putri.maisyarah.stiepan@gmail.com <p><em>This research aims to </em><em>analyze </em><em>the influence of Current Ratio, Debt to Equity Ratio and Total Assets Turn Over on Return on Assets in registered food and beverage companies on the </em><em>Indonesian Stock Exchange</em> <em>period of 2016-2022. Data Analyse method that used in this research are Multiple Linier Regression Analyse (correlation coeficient, determination coeficient, simultaneous test/F test, and partial test/t test). Accumulatively, coeficient correlation (R)= 0,636 so that it can be said that the independent variables toward dependent variable in this research can giving the strength correlation. Result of determination coefficient (R<sup>2</sup>)= 0,371 it can be said the independent variables can be explain the dependent variable of equal to 37,1% only. While the rest equal to 62,9% explained by other variable from outside model. The result of significantion test could be explained:(1) </em><em>Current Ratio has no effect in a positive direction and is not significant on the Return On Assets</em><em>;(2) </em><em>Debt to Equity Ratio has a negative and significant effect on the Return On Assets</em><em>; and (3) </em><em>Total Asset Turn Over does not have a negative effect and is not significant on the Return On Assets</em><em>. The result of simultaneous test could be explained: </em><em>variables of </em><em>Current Ratio, Debt to Equity Ratio, and Total Assets Turn Over</em><em> simultaneously have effect </em><em>and significant </em><em>on the </em><em>Return On Assets </em><em>variable.</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/469 ANALISIS PERILAKU PEMBELIAN PRODUK PANGAN SEGAR SECARA ONLINE PADA KONSUMEN DI KOTA BALIKPAPAN 2024-05-15T06:02:21+00:00 Made Ayu Lestariani madeayu@universitasmulia.ac.id <p>Berkembangnya era digital membuat persaingan di dunia bisnis semakin ketat, terutama akibat dinamika perilaku pembelian konsumen yang dapat saling terhubung melalui internet. Internet tidak hanya dimanfaatkan untuk memperoleh informasi dan mengakses jejaring sosial, tetapi juga untuk “belanja online”. Salah satu produk yang dibeli konsumen sadalah produk pangan segar, baik yang berasal dari hewani maupun nabati. Oleh karena pangan segar merupakan kebutuhan pokok manusia, maka penelitian ini bertujuan untuk menjelaskan bagaimana perilaku belanja pangan segar secara online yang dilakukan masyarakat Balikpapan sebagai salah satu kota penyangga IKN. Penelitian dengan metode analisis deskriptif ini melibatkan 72 responden yang dipilih dengan dua kriteria yaitu warga area Kota Balikpapan dan pernah belanja pangan segar secara online dalam 3 bulan terakhir. Mayoritas responden dalam penelitian ini berjenis kelamin perempuan, usia di kisaran 20-30 tahun, status bekerja, memiliki 4-5 orang anggota keluarga. Hasil penelitian menyatakan mayoritas konsumen memiliki motivasi ingin memperoleh efisiensi waktu sehingga ingin berbelanja online. Dalam memperoleh informasi, mayoritas konsumen melihat iklan digital di media sosial. Selanjutnya, aspek utama yang dipertimbangkan konsumen sebelum membeli adalah jarak lokasi pejual serta kesegaran produknya. Media yang digunakan konsumen dalam belanja online adalah Whatsapp dengan pembelian yang terencana sebanyak 1-2 kali per bulan. Berdasarkan hasil penelitian tersebut, dapat disimpulkan bahwa warga Balikpapan sudah mulai beralih melakukan pembelian pangan segar secara online, pun dengn segala pertimbangan yang dilaluinya memberikan gambaran khususnya kepada para pelaku bisnis pangan segar untuk memperhatikan aspek-aspek tersebut agar kepuasan konsumen tercapai.</p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/458 PENGARUH KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2022 2024-05-13T09:16:32+00:00 Rudy Syafariansyah Dachlan rudysyh1@gmail.com Ali Mushofa Ali.Mushofa@gmail.com Priskila Priskila Priskila@gmail.com <p>Agar menguntungkan dan mencapai profitabilitas maksimum, perusahaan produk konsumen yang aktif secara operasional harus unggul dalam mengelola seluruh aktivitasnya. Tujuan utama penelitian ini adalah menganalisis bisnis manufaktur barang konsumsi di Bursa Efek Indonesia tahun 2020 dan 2022 berdasarkan empat metrik: profitabilitas, ukuran perusahaan, leverage, dan jumlah komisaris independen. Laporan keuangan periode 2020–2022, termasuk 29 perusahaan barang konsumsi yang terdaftar di BEI, dipilih secara cermat dan sistematis. Investigasi ilmiah sering kali menggunakan uji statistik seperti uji t dan uji F untuk mengungkap interaksi antara berbagai faktor. Pada tahun 2020–2022, kami menemukan bahwa Komisaris Independen dan Ukuran Perusahaan tidak berpengaruh terhadap Profitabilitas pada usaha manufaktur yang terdaftar di BEI sektor industri produk konsumsi. Namun, Leverage mempunyai dampak yang menguntungkan dan signifikan secara statistik terhadap bisnis manufaktur yang terdaftar di BEI dalam jangka waktu yang sama. Pada tahun 2020 dan 2022, profitabilitas bisnis manufaktur produk konsumen yang terdaftar di BEI dipengaruhi secara positif dan signifikan oleh Komisaris Independen, Ukuran Perusahaan, dan Leverage.</p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/434 PENGARUH LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2024-05-16T01:16:12+00:00 Dasriyan Saputra dasriyansaputra@gmail.com Alief Ardiles Alief.Ardiles@gmail.com <p><em>This research aims to determine the effect of Leverage (Debt to Equity Ratio), Firm Size, Sales Growth and Activity (Total Asset Turnover) on Profitability (Return On Assets). This research is quantitative research. The population in this study are Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique in this research is Purposive Sampling. The research sample was 11 companies and the total population was 37 companies. The data analysis techniques used are Descriptive Statistical Test, Classic Assumption Test, Multiple Linear Regression Test and Hypothesis Test assisted by the SPSS 25 program. The results of this research show that partially the Debt to Equity Ratio</em><em> (DER)</em><em> has a negative and significant effect on Return On Assets</em><em> (ROA)</em><em>, Firm Size</em><em> (FS)</em><em> has a negative and significant effect on Return On Assets</em><em> (ROA)</em><em>, Sales Growth</em><em> (SG)</em><em> has no negative and insignificant effect on Return On Assets</em><em> (ROA)</em><em> and Total Asset Turnover</em><em> (TATO)</em><em> has a positive and significant effect on Return On Assets</em><em> (ROA)</em><em>. Simultaneously, the variable Debt to Equity Ratio</em><em> (DER)</em><em>, Firm Size</em><em> (FS)</em><em>, Sales Growth</em><em> (SG)</em><em> and Total Asset Turnover</em><em>(TATO)</em><em> have a positive and significant effect on Return On Assets</em><em> (ROA)</em><em>.</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/453 PERAN PENDIDIKAN DAN PELATIHAN DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT LOKAL MELALUI BUDIDAYA MADU KELULUT YANG BERKELANJUTAN 2024-05-09T06:39:36+00:00 Rina Masithoh Haryadi masithoh.rina@gmail.com Catur Dewi caturkd16@gmail.com Eddy Soegiarto K Eddy.Soegiarto.K@gmail.com Imam Nazarudin Latif Imam.Nazarudin.Latif@gmail.com <p>Pendidikan dan pelatihan memiliki peran krusial dalam meningkatkan kesejahteraan masyarakat lokal melalui budidaya madu kelulut sebagai wujud ekonomi berkelanjutan. Tujuan penelitian ini untuk menganalisis dampak program pendidikan dan pelatihan terhadap efektivitas budidaya madu kelulut, dengan fokus pada kelompok petani madu di Kecamatan Samarinda Utara. Metode yang digunakan adalah deskriptif kualitatif, di mana responden, sebanyak 50 petani madu kelulut, diminta mengisi kuesioner terkait peran pendidikan dan pelatihan dalam peningkatan kesejahteraan. Variable yang digunakan adalah pendidikan dan pelatihan (X1), kualitas dan relevansi materi pelatihan (X2), kesejahteraan masyarakat lokal (Y) dan Variable moderating dukungan institusi terkait (M). Hasil penelitian menunjukkan bahwa dukungan institusi memperkuat hubungan antara pendidikan, pelatihan, dan kesejahteraan masyarakat, dengan indikator dukungan pemerintah setempat, kebijakan yang mendukung, serta monitoring pemerintah terhadap praktik berkelanjutan. Dengan demikian, pendidikan dan pelatihan yang efektif serta dukungan institusi dapat meningkatkan efektivitas budidaya madu kelulut yang berkelanjutan dan mendorong kesejahteraan masyarakat.</p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/443 MANAJEMEN SUMBER DAYA MANUSIA RAMAH LINGKUNGAN DALAM KONTEKS KEBERLANJUTAN ORGANISASI: TINJAUAN LITERATURE 2024-05-02T07:44:17+00:00 Dian Irma Aprianti dianirma@uwgm.ac.id Suyanto Suyanto manajemen@uwgm.ac.id Eko Ravi Pratama ravi@uwgm.ac.id Fadhlurrahman Asmarullah rahmanfadhlur28@gmail.com <p>Manajemen Sumber Daya Manusia Ramah Lingkungan diakui sebagai cabang penting dari Manajemen Sumber Daya Manusia dan memiliki potensi besar untuk mendukung kelestarian lingkungan yang merupakan suatu keharusan untuk mempertahankan masyarakat, masyarakat, dan organisasi. Hal ini bertujuan untuk menyajikan pengenalan singkat mengenai Manajemen Sumber Daya Manusia Ramah Lingkungan dan mengidentifikasi konsep-konsep terkait, untuk mengeksplorasi dan menentukan studi-studi utama mengenai&nbsp; Manajemen Sumber Daya Manusia Ramah Lingkungan, untuk menyajikan kesenjangan penulisan artikel tertentu dalam Manajemen Sumber Daya Manusia Ramah Lingkungan, dan untuk mendiskusikan implikasi di masa depan. Sebuah tinjauan literatur menyeluruh telah dilakukan. Hasilnya menunjukkan beberapa kelemahan dalam penulisan artikel tentang Manajemen Sumber Daya Manusia Ramah Lingkungan. Aspek yang diteliti secara empiris pada dasarnya mengenai fungsi Manajemen Sumber Daya Manusia Ramah Lingkungan manisfestasi Manajemen Sumber Daya Manusia Ramah Lingkungan di berbagai industri di berbagai negara, serta pengaruh dan dampak Manajemen Sumber Daya Manusia Ramah Lingkungan terhadap kinerja lingkungan organisasi, kinerja organisasi atau perusahaan, dan keberlanjutan Perusahaan</p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/445 PREDIKSI KESULITAN KEUANGAN DENGAN MODEL ALTMAN Z-SCORE, SPRINGATE S-SCORE DAN GROVER G-SCORE PADA PT. TRI BANYAN TIRTA Tbk. PERIODE 2018- 2022 2024-05-02T08:58:31+00:00 Muhammas Astri Yulidar Abbas astri@uwgm.ac.id Sri Wahyuti sriwahyuti@uwgm.ac.id Natalia Yeang Geah Natalia.Yeang.Geah@gmail.com <p>Alasan penelitian ini adalah terkait dengan adanya perkembangan dunia usaha yang semakin menuntut perusahaan berpacu untuk mengatasi persaingan semakin ketat dan kompleks, sehingga perusahaan dituntut harus mampu melakukan pengelolaan usaha secara efektif dan efisien agar mampu mencapai tujuan yang diharapkan. Perusahaan yang tidak dapat melakukan strategi khusus bagi produknya akan kalah saing dengan perusahaan lain yang mampu mempertahankan produknya dengan baik. Tujuan penelitian ini adalah untuk memprediksi apakah PT Tri Banyan Tirta Tbk berpotensi mengalami kesulitan keuangan pada periode 2018-2022 dengan menggunakan model Altman Z- Score, Springate S-Score, dan Grover G-Score. Metode dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif yang menggunakan alat prediksi kesulitan keuangan untuk mengetahui nilai darii model Altman Z-Score, Springate S-Score dan Grover G- Score. Setelah dialukan analisis maka hasil penelitian diketahui bahwa nilai dengan model Altman Z-Score dan Springate S- Score masuk ke dalam kategori kesulitan keuangan. Sedangkan nilai dengan Grover G-Score masuk ke dalam kelompok kesulitan keuangan pada tahun 2018 area hijau pada tahun 2019-2021 dan tahun 2022 masuk ke kategori sehat atau tidak mengalami masalah kesulitan keuangan</p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/436 FAKTOR FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA 2024-04-30T10:44:41+00:00 Oktavia Nur via9427@gmail.com Herman Herman hermanalhshak@gmail.com <p><em>Accounting</em><em> conservatism is a form of prudence carried out by management in disclosing its financial statements. This study aims to determine the effect of financial distress (FD), debt covenant (DAR), company size (UP), and growth opportunity (GO) on accounting conservatism (CONACC) in transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period both simultaneously and partially. The population in this study is transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sampling technique uses purposive sampling. This research is a quantitative research using secondary data. The method used in this study is multiple linear regression analysis. The result of this study is that financial distress and company size partially affect negatively and significantly, while debt to assets ratio and growth opportunitiy do not have a positive and insignificant effect on accounting conservatism. While simultaneous financial distress, debt to asset ratio, company size, and growth opportunity have a significant effect on accounting conservatism. Companies are expected to apply accounting conservatism in the preparation of financial statements to ensure accurate and relevant information.</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/470 ANALISIS RASIO PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN EFEKTIVITAS KOMITE AUDIT TERHADAP PREDIKSI FINANCIAL DISTRESS 2024-05-15T10:52:53+00:00 Firmansyah Firmansyah firmankap@uwgm.ac.id Nadiya Yunan Nadiya.Yunan@gmail.com Meutia Layli Meutia.Layli@gmail.com Adelia Winarti Adelia.Winarti@gmail.com <p>Terjadinya masalah keuangan perusahaan dapat dipengaruhi oleh berbagai penyebab kerugian terus-menerus, penurunan penjualan, bencana alam serta sistem tata kelola perusahaan yang kurang baik. Tujuan penelitian ini untuk menganalisa rasio profitabilitas<em>, </em>likuiditas, <em>leverage, </em>dan komite audit terhadap <em>financial distress.</em> Metode yang dipakai pada penelitian ini yaitu metode kuantitatif dengan data skunder. Teknik pengumpulan data menggunakan <em>purposive sampling</em>. Analisis data yang digunakan berupa laporan keuangan tahunan pada perusahaan sub sektor manufaktur yang terdaftar di BEI Periode 2020 sampai dengan 2022, dan diperoleh 135 data perusahaan. Metode penelitian ini menggunakan analisis regressi linier berganda. Hasil penelitian menunjukkan profitabilitas<em>, </em>likuiditas, <em>leverage</em> berpengaruh signifikan terhadap <em>financial distress</em>. Sedangkan komite audit tidak berpengaruh terhadap <em>financial distress</em>.</p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/440 DETERMINAN DETEKSI KECURANGAN LAPORAN KEUANGAN 2024-05-02T07:49:23+00:00 Siti Rohmah sitirohmah1407@uwgm.ac.id Erni Setawati Erni.Setawati@gmail.com Pantas P. Pardede Pantas.P.Pardede@gmail.com Mutiara Rahman Mutiara.Rahman@gmail.com <p>According to CNBC Indonesia 2023, financial reports include information on a company's financial situation as well as the growing development of the capital market. A number of manufacturing enterprises operating in the consumer goods industry sector, such as PT Kimia Farma Tbk (KAEF), PT. Indofarma Tbk (INAF), and PT Tiga Pilar Sejahtera Food Tbk (AISA), are involved in financial report fraud. We aim to investigate the effects of financial stability, financial targets, external pressure, and supervisory ineffectiveness—a perspective in fraud theory that has three conditions—on the quantitative methods—that is, methods that use numerical research data—used to detect financial statement fraud. This research is a manufacturing business registered on that is part of the consumer products industrial category. According to the study's findings, financial stability alone has a limited impact on the identification of financial statement fraud, whereas external pressure, financial targets, supervisory inefficiency, and financial stability all have no influence on the detection of financial report fraud.</p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/505 FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA KARYAWAN PADA PT. XY 2024-07-17T05:50:59+00:00 Misna Ariani misna.ariani@uniba-bpn.ac.id Dwinda Tamara dwinda.tamara@uniba-bpn.ac.id Sholih Khudin Anam soleh@uniba-bpn.ac.id Yudi Hendrawan yudihendrawan@uniba-bpn.ac.id Ruby Afriliani rubyafriliani@gmail.com <p><em>This research aims to determine the influence of the work environment, work discipline, and motivation on the job satisfaction of employees PT XY. The sampling technique in this research was total sampling with a population of 104 employees PT. XY. The data collection method was carried out by distributing questionnaires. This research uses Smart-PLS to process data. The results of this research indicate that the work environment, discipline and motivation have a positive effect on the job satisfaction of employees PT. XY. Employees feel satisfied with the supervision carried out by the leadership employees feel happy with the non-physical work environment (relationships between employees) which is getting better so that employees are able to obey the regulations set so they are able to be responsible. so that work results and achievement of motivation (security needs) are able to satisfy employees at work.</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/427 PENGARUH DISIPLIN KERJA REWARD DAN PUNISHMENT TERHADAP KINERJA BERDASARKAN PERSEPSI KARYAWAN HOTEL MAXONE BALIKPAPAN 2024-04-23T04:58:46+00:00 Hermin Nainggolan herminnainggolan@stiebalikpapan.ac.id Bani Anhar Bani.Anhar@gmail.com Devi Wulandari Devi.Wulandari@gmail.com <p>Competition in business development in Indonesia is one of the phenomena that a company needs to pay attention to, with globalization in the economic sector today which is increasingly opening up opportunities for foreign entrepreneurs to participate in competence in attracting consumers. This research aims to investigate the influence of work discipline, reward, and punishment on performance based on the perceptions of employees at Hotel Maxone Balikpapan, both partially and simultaneously. The research data were obtained from the performance reports of employees over a 5-year period from 2018 to 2022, with a sample size of 58 respondents. The data analysis technique employed was assisted by the SPSS 27 program. Based on the hypothesis testing results, partially, it was found that the independent variable (work discipline) has a positive and significant effect on employee performance, with a calculated t-value of 2.701 &gt; than the t-table of 1.674, and a significance value of 0.009 &lt; the (α) value of 0.05. The independent variable (reward), partially, also has a positive and significant effect on employee performance, with a calculated t-value of 3.521 &gt; than the t-table of 1.674, and a significance value of 0.001 &lt; the (α) value of 0.05. However, the independent variable (punishment), partially, has a negative and significant effect on employee performance, with a calculated t-value of -2.311 &lt; than the t-table of 1.674, and a significance value of 0.025 &lt; the (α) value of 0.05. Simultaneously, the results indicate that work discipline, reward, and punishment significantly influence employee performance, with a calculated F-<sub>value </sub>of 25.603 &gt; than the F<sub>-table</sub> of 2.78, and a significance value of 0.000 &lt; the (α) value of 0.05.</p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/466 ANALISIS MODEL BISNIS BERBASIS PLATFORM DI SEKTOR JASA PERIKLANAN DI BALIKPAPAN: STUDI KASUS TERHADAP KEBERHASILAN ENDORSEMENT LOKAL 2024-05-14T01:38:49+00:00 Nandha Narendra Muvano narendramuvano@gmail.com <p>Di Balikpapan, Indonesia, strategi periklanan digital semakin populer karena meningkatnya jumlah pengguna media sosial dan platform online lainnya. Dalam situasi seperti ini, endorsement oleh individu lokal telah menjadi model bisnis yang menarik perhatian, di mana selebriti atau influencer lokal berperan penting dalam mempromosikan barang dan jasa. Tujuan penelitian ini adalah untuk menganalisis model bisnis berbasis platform di industri jasa periklanan Balikpapan dengan penekanan khusus pada keberhasilan endorsement lokal. Untuk mencapai tujuan ini, studi kasus akan digunakan untuk meneliti secara menyeluruh beberapa kasus keberhasilan endorsement lokal. Data akan dikumpulkan melalui wawancara dan studi pustaka terhadap beberapa endorsement lokal yang berhasil dalam industri periklanan digital di Balikpapan.&nbsp; Analisis kualitatif akan dilakukan untuk menemukan komponen utama yang berkontribusi.</p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/452 PENGELOLAAN CITRA LINGKUNGAN PADA DESTINASI WISATA KABUPATEN PENAJAM SEBAGAI IMPLEMENTASI PEMBANGUNAN BERKELANJUTAN 2024-05-07T12:17:19+00:00 Radityo Suksmaneng Daru raditsukmaneng@uwgm.ac.id Mardiono Mardiono Mardiono@gmail.com <p><span style="font-weight: 400;">Pembangunan berkelanjutan pada aspek ekonomi yang paling optimal bagi Indonesia adalah kegiatan perekonomian yang difokuskan pada kesejahteraan bersama. Perlu adanya kegiatan yang menguntungkan bagi konsumen dan produsen, namun tidak memberi dampak buruk yang besar bagi lingkungan. Dari produsen maupun pengelola industri pariwisata, diperlukan adanya suatu produk berupa barang maupun jasa dengan proses seminimal mungkin tidak memberi dampak buruk terhadap lingkungan. Hal tersebut dapat dilakukan dengan mengemas produk dengan bahan yang ramah lingkungan, penggunaan bahan baku yang tidak merugikan berbagai pihak, serta pengelolaan citra lingkungan sedemikian rupa hingga dapat dikelola dengan baik di pariwisata Kabupaten Penajam, Kalimantan Timur. Pada wisatawan, diharapkan mendapat keuntungan berupa kualitas jasa yang baik, sesuai dengan harga jasa pariwisata yang dipasarkan. </span><span style="font-weight: 400;">Pemerintah Indonesia terus berkomitmen dalam melaksanakan pembangunan berkelanjutan sesuai dengan aturan RPJMN 2020 – 2024 dimana pembangunan berkelanjutan telah ditetapkan sebagai salah satu aspek yang bertujuan memberikan akses pembangunan yang adil dan inklusif, serta menjaga lingkungan hidup. Dengan demikian, pembangunan berkelanjutan diharapkan mampu meningkatkan kualitas kehidupan dari satu generasi ke generasi berikutnya. Pengembangan keuangan berkelanjutan dalam pemulihan ekonomi nasional tentu menemui berbagai tantangan yang perlu diselesaikan bersama sama. Tantangan terbesar Industri Pariwisata berkelanjutan adalah bagaimana memberikan pemahaman kepada masyarakat dan pelaku usaha untuk menyelaraskan kepentingan ekonomi sosial, dan lingkungan hidup. Oleh karena itu, Pemerintah terus merangkul berbagai pemangku kepentingan untuk menjalankan komitmen dan menjalankan pembangunan berkelanjutan</span></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/448 EKONOMI BERKELANJUTAN: KUNCI KETAHANAN PANGAN DAN KEMAJUAN INDONESIA EMAS DI IKN 2024-05-03T03:36:11+00:00 Dedy Effendi Rusdiana dedyefe79@gmail.com Wahyu Saputra Wahyu.Saputra@gmail.com Nur Yanti Nur.Yanti@gmail.com <p><em>By 2045, Indonesia's ambition is to become a developed country on par with superpowers. In this context, the importance of a sustainable economy as the foundation for achieving this goal becomes increasingly clear. With a focus on food security, this article identifies the multidimensional challenges facing Indonesia. In order to understand the role of a sustainable economy, the article highlights the principles of food self-reliance and food sovereignty that underpin national food policy. As such, it provides a foundation for a deeper understanding of Indonesia's efforts in realizing sustainable food security as an integral part of the country's vision for progress by 2045.</em></p> <p><strong><em>&nbsp;</em></strong></p> <p><strong><em>Keywords:</em></strong><em> food security, sustainable economy, Indonesia Emas, IKN, green economy</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/480 ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI KEPUASAN PELANGGAN BAHAN BAKAR MINYAK PERTALITE 2024-05-17T03:56:22+00:00 Abdul Halim 1408halim@gmail.com Dina Afkarina Dina@universitasmulia.ac.id <p style="margin: 0cm; text-align: justify;"><em>The research method was used to collect data from 248 active users of Gas Stations in Balikpapan City. Sampling was done gradually and randomly to encompass sufficient population variation of Gas Station users. Multiple regression analysis was used to analyze the relationship between independent and dependent variables. </em><em>The research results indicate that product quality and price have a significant influence on customer satisfaction at Gas Stations in Balikpapan City. These findings underscore the importance of managing and improving the quality of products as well as competitive pricing of Partalite heating oil products to meet customer expectations and needs.</em></p> <p style="margin: 0cm; text-align: justify;"><em>Based on the analysis results, it is concluded that efforts to improve customer satisfaction at Gas Stations in Balikpapan City should focus on improving product quality and adjusting prices more reasonably. Suggestions for enhancing customer satisfaction include developing more effective marketing strategies, enhancing employee training to provide quality service, and implementing customer loyalty programs to strengthen long-term relationships with consumers. The findings of this research are expected to provide valuable insights to gas station operators and other stakeholders in the heating oil industry to enhance customer satisfaction and maintain a competitive market share.</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/449 PENGARUH MEDIA SOSIAL TERHADAP KEPUTUSAN PEMBELIAN MELALUI MOTIVASI KONSUMEN SEBAGAI VARIABLE INTERVENING PADA PRODUK SKINCARE DI SAMARINDA 2024-05-03T05:03:26+00:00 Resty Meilia Nanda restymeinanda@gmail.com Anastasia Natalia Sudarwati Anastasia.Natalia.Sudarwati@gmail.com Tisya Ayu Andriani Tisya.Ayu.Andriani@gmail.com <p><em>In today's era, the development of social media is something that supports consumers in the motivation to shop for beauty store products. In addition, information and sources circulating among the public become one of the decision making in purchasing. This study aims to determine the influence of social media on purchasing decisions through consumer motivation on beauty store products. This study used quantitative methods. A total of 100 respondents were determined using purposive sampling. Data collection techniques through questionnaires and processed using partial least square. The results showed that social media has an influence on purchasing decisions, and consumer motivation has a significant effect on purchasing decisions for beauty store products.</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/455 ANALISIS PERBEDAAN TINGKAT KEPUASAN PELANGGAN ANTARA PENGGUNA GOJEK DAN GRAB DI LINGKUNGAN UNTAG SAMARINDA 2024-05-10T09:10:38+00:00 Danna Solihin solihindanna@gmail.com Nurfitriani Nurfitriani Nurfitriani@gmail.com Andi Indrawati Andi.Indrawati@gmail.com Eka Yudhyani Eka.Yudhyani@gmail.com <p><em>Online transportation is a menas of transportation that uses technological advances based on applications and allows orders and payments to be made by the application at the same time. The transportation industry looks profitable, examples of companies in the transportation industry that are developing rapidly are Gojek, Grab and Maxim. However, the most dominant rivalry in the transportation industry is between Gojek and Grab. This research purpose to compare the level of customer satisfaction between Gojek and Grab users. This research uses quantitative methods with primary data source collect through distributing questionnaires to Gojek and Grab users in Samarinda City, East Kalimantan. The results of the research after conducting and distributing the questionnaire that was created, we concluded that the comparison between Gojek and Grab doesn’t have a significant difference, because both applications have almost the same features and the average user only uses one of the two applications.</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/465 ANALISIS KOMPARATIF LAPORAN KEBERLANJUTAN PERUSAHAAN PERTAMBANGAN PADA KATEGORI EKONOMI (SERI 200) SESUAI STANDAR GLOBAL REPORTING INITIATIVE 2024-05-13T23:46:36+00:00 Ika Makherta Sutadji ika.makherta@uniba-bpn.ac.id Wiwik Saraswati Wiwik.Saraswati@uniba-bpn.ac.id Nina Indriastuty Nina.Indriastuty@gmail.com <p><em>This research aims to analyze and compare sustainability reports disclosed by mining companies listed on the Indonesia Stock Exchange in the oil and gas production and refinery sub-sector. By using GRI (Global Reporting Initiative) standard guidelines, This research uses the economic category (series 200) as a specific topic focus. The type of research is descriptive-qualitative, with content analysis techniques and comparative methods. The research results show that from the specific topics raised by six companies based on the subsector, six companies were listed. There are 2 companies that, upon accessing the company website, do not report sustainability reports, namely PT. Sugih Energy Tbk SUGI and PT. Super Energy Tbk-SURE. Sustainability Reports were prepared by 4 companies referring to POJK Standards, namely PT. Astrindo Nusantara Infrastruktur Tbk-BIPI, PT. Energi Mega Persada Tbk-ENRG, PT. Medco Energi Internasional Tbk-MEDC, and PT. Mitra Investindo Tbk-MITI. And PT refers to the GRI Standards. Energi Mega Persada Tbk-ENRG and PT. Mitra Investindo Tbk </em></p> <p><em>MITI and PT. Medco Energi Internasional Tbk-MEDC. Level of disclosure of specific topics at PT. Mitra Investindo Tbk-MITI by 29% and PT. Energi Mega Persada Tbk-ENRG by 50% and PT. Medco </em><em>Energi Internasional Tbk-MEDC by 57%. This indicates that there are still many companies that do not refer to the GRI Standards because of their voluntary nature in making sustainability reports. Not all disclosures based on the GRI Standards have been disclosed, so the percentage results are still not high enough. Based on the results of this research, it is hoped that companies can make better and more complete sustainability reports that refer to the GRI Standards in the coming year</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/474 EFEKTIVITAS PENGGUNAAN ABSEN FINGER PRINT UNTUK MENINGKATKAN DISIPLIN KARYAWAN DI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MULIA BALIKPAPAN 2024-05-15T15:04:02+00:00 Endah Lestari endah.lestari@universitasmulia.ac.id <p><em>The use of fingerprint timesheets makes it easier for the Faculty of Business Economics (FEB) at Mulia University to monitor employee discipline regarding work entry and leaving times, and makes it easier to record employee attendance data online. Employees whose attendance exceeds 8.15 am are considered late, and will receive sanctions such as a deduction from the employee's transportation allowance. Even though there is already the use of fingerprint absences and sanctions for being late, there are still employees who show up late. </em><em>This research aims to provide information regarding the effectiveness of implementing fingerprint absences at FEB Mulia University. This research uses descriptive qualitative research to provide an overview based on facts about the object under study. Data collection was carried out by interviewing various sources and observing the use of fingerprint absences at FEB. </em><em>The results of this research provide information that the use of finger print attendance has been effective for FEB, because it reduces the use of paper (paperless), takes faster time to retrieve data from the finger print machine to Excel, reduces the risk of incorrect data recaps and increases employee attendance discipline. The use of fingerprint absences also experiences obstacles such as difficulty detecting fingerprints, resulting in repeated absences, susceptible to didisease transmission and expensive investment costs.</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/456 PENGEMBANGAN MODEL EVALUASI KINERJA SDM BERBASIS BALANCED SCORECARD: STUDI PADA PERUSAHAAN JASA KONSULTAN 2024-05-11T12:38:22+00:00 Nurfitriani Nurfitriani fitrihewit790@gmail.com Umi Kulsum Umi.Kulsum@gmail.com Sunarto Sunarto Sunarto@gmail.com Heriyanto Heriyanto Heriyanto@gmail.com <p><em>This research aims to develop a Balanced Scorecard-based Human Resources (HR) performance evaluation model that suits the needs and characteristics of consulting services companies. Through a qualitative approach, data was collected through in-depth interviews, participant observation, and document analysis from five different consulting companies. The results of the analysis show that HR performance evaluation practices tend to be separated from the strategic planning process and are not aligned with the company's long-term goals. Based on these findings, a Balanced Scorecard-based HR performance evaluation model was developed, which includes financial, customer, internal process, and learning and growth dimensions. This model was then validated and field tested, which demonstrated its validity, relevance and implementability in the context of consulting services companies. The practical implication of this research is the importance of aligning performance evaluation with strategic planning to increase the effectiveness of HR performance management and support the achievement of consulting companies' business goals.</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/473 PENGARUH BEBAN KERJA STRESS KERJA DAN KONFLIK KERJA TERHADAP KINERJA KARYAWAN ( Studi Kasus Pada PDAM Tirta Manuntung Kota Balikpapan ) 2024-05-15T12:50:19+00:00 Murtasiyah Murtasiyah murtasiyah@universitasmulia.ac.id <p><strong>ABSTRAK</strong></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Perusahaan Daerah Air Minum (disingkat PDAM) merupakan salah satu unit usaha milik daerah, yang bergerak dalam penyediaan air minum atau air bersih bagi masyarakat umum. PDAM terdapat di setiap provinsi, kabupaten, dan kota di seluruh Indonesia. Salah satu Perusahaan Daerah Air Minum yaitu PDAM Tirta Manutung Balikpapan, perusahaan ini meliputi daerah Balikpapan dengan mencakup daerah yang cukup luas maka akan berdampak pada tuntutan pelayanan yang tinggi dan bisa menimbulkan beban kerja, stres kerja dan konflik antar karyawan dan juga hubungan karyawan dengan atasan. Tujuan dari penelitian ini adalah untuk mengetahui besar nya pengaruh beban kerja, stres kerja dan konflik kerja terhadap kinerja karyawan PDAM Tirta Manuntung kota Balikpapan. Metode yang digunakan dalam penelitian ini menggunakan metode kuantitatif dengan langkah-langkah mengumpulkan data melalui observasi, wawancara dan menyebarkan kuesioner penelitian. Hasil dari penelitian ini menunjukkan bahwa beban kerja, stres kerja dan konflik kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Oleh sebab itu Perusahaan perlu memperhatikan aspek-aspek dari beban kerja yang dapat berpengaruh terhadap kinerja karyawan, &nbsp;&nbsp;diharapkan pihak manajemen dapat melakukan evaluasi kembali dalam mengelola stres karyawan dan meninjau kembali mengenai cara pengendalian konflik berupa musyawarah yang berguna untuk meredam atau memberikan solusi kepada pegawai yang berkonflik, meningkatkan kinerja karyawannya.</p> <p>&nbsp;</p> <p><strong>Kata kunci</strong>: Beban kerja, Stres Kerja, Konflik Kerja, Kinerja Karyawan</p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/468 PENGARUH RASIO KEUANGAN DALAM OPTIMALISASI HARGA SAHAM PERBANKAN 2024-07-10T16:19:08+00:00 Juwari Juwari juwari@uniba-bpn.ac.id Dwi Susilowati dwi.suilowati@uniba-bpn.ac.id Muhammad Frisna Firmansyah frisnafirmansyah@gmail.com <p><em>The purpose of this research is to determine the effect of Capital Adequacy Ratio, Net Profit Margin, Return On Assets, Operational Costs, Operational Income, and Non-Performing Loans on Stock Prices. The data used are existing sources, both internal and external company data which can be accessed via the internet and information publications. The data used are the financial reports of state-owned banking companies for the period 2013 - 2022. The method used in this research is multiple linear regression analysis. The results of the analysis show that the Return On Assets and Operational Costs Operational Income variables have a significant negative effect on stock prices. The Capital Adequacy Ratio and Net Profit Margin variables have an insignificant negative effect on stock </em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/451 KONSTRIBUSI KINERJA KEUANGAN TERHADAP HARGA SAHAM DALAM MENDUKUNG EKONOMI BERKELANJUTAN 2024-05-05T09:43:48+00:00 Ashari Sofyaun asharisof.uniba@gmail.com Asrid Juniar Asrid.Juniar@gmail.com Rini Rahmawati Rini.Rahmawati@gmail.com Eliana G. Malik Eliana.G.Malik@gmail.com <p><em>This research aims to measure the contribution of financial performance to stock prices in supporting sustainability economic growth in Pharmaceutical Sub-Sector companies on the Indonesia Stock Exchange in 2018-2022. Total population is 12 company and based on the criteria there is a sample of 8 companies. Data analysis using SmartPLS version 3, research results show that the Current Ratio has a negative effect on stock prices. Partially Return On Assets, Total Asset Turnover have a positive effect on stock prices. Debt To Equity Ratio has no effect on share prices. Partially, Current Ratio, Debt To Equity Ratio and Total Asset Turnover have no effect on Return On Assets. The mediation review shows that the Current Ratio, Debt To Equity Ratio and Total Asset Turnover have no effect on stock prices mediated by Return on Assets.</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/462 PENGARUH LINGUNGAN KERJA, DISIPLIN KERJA, DAN MOTIVASI TERHADAP KEPUASAN KERJA KARYAWAN NON MEDIS RUMAH SAKIT RESTU IBU BALIKPAPAN 2024-05-13T16:09:05+00:00 Sholih Khudin Anam soleh@uniba-bpn.ac.id Gebi Para’pak Gebi.Para’pak@gmail.com Tamzil Yusuf Tamzil.Yusuf@uniba-bpn.ac.id <p><em>This research aims to determine the influence of the work environment, work discipline, and motivation on employee job satisfaction at Restu Ibu Balikpapan Hospital. The population in this study was 352 employees of Restu Ibu Balikpapan Hospital. By using a purposive sampling technique, the sample used was 98 respondents. The data collection method was carried out by distributing questionnaires. This research uses SmartPLS to manage data. The results of this research indicate that the work environment variable has a positive and significant effect on the job satisfaction of employees at Restu Ibu Balikpapan Hospital. The Work Discipline variable has a positive and significant effect on the Job Satisfaction of Restu Ibu Balikpapan Hospital Employees. The motivation variable has a negative and insignificant effect on employee job satisfaction at Restu Ibu Balikpapan Hospital</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/471 PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN DETERJEN DIVVA CLEAN BALIKPAPAN 2024-05-15T11:25:40+00:00 Ronald Setyowibowo setiobowo313@gmail.com Erick Salim Lim Erick.Salim.Lim@gmail.com <p>Penelitian ini mempunyai beberapa tujuan, pertama untuk mengetahui variabel produk, harga, lokasi dan promosi secara simultan berpengaruh terhadap keputusan pembelian deterjen Divva Clean, kedua untuk mengetahui apakah variabel produk berpengaruh terhadap keputusan pembelian pada deterjen Divva Clean, ketiga untuk mengetahui apakah variabel harga berpengaruh terhadap keputusan pembelian deterjen Divva Clean, keempat untuk mengetahui apakah variabel lokasi berpengaruh terhadap keputusan pembelian deterjen Divva Clean, kelima untuk mengetahui apakah variabel promosi berpengaruh terhadap keputusan pembelian deterjen Divva Clean,. Sampel ditentukan dengan rumus slovin, sebanyak 98 responden. Alat analisis yang digunakan regresi linier berganda, uji hipotesis menggunakan uji F dan uji t. Hipotesis pertama terbukti bahwa variabel produk, harga, lokasi dan promosi secara bersama-sama mempunyai pengaruh positif dan signifikan terhadap keputusan pembelian. Hipotesis kedua terbukti bahwa variabel produk mempunyai pengaruh positif dan signifikan terhadap keputusan pembelian. Hipotesis ketiga terbukti bahwa variabel harga mempunyai pengaruh positif dan signifikan terhadap keputusan pembelian. Hipotesis keempat terbukti bahwa variabel lokasi mempunyai pengaruh positif dan signifikan terhadap keputusan pembelian. Hipotesis kelima terbukti bahwa variabel promosi mempunyai pengaruh positif dan signifikan terhadap keputusan pembelian.</p> <p><em>Kata kunci: Produk, Harga, Lokasi, Promosi, Keputusan Pembelian</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/472 PENGARUH KOMPENSASI, MOTIVASI DAN DISIPLIN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PT. PATRA BADAK ARUN SOLUSI 2024-05-15T12:06:00+00:00 Imam Arrywibowo imam@uniba-bpn.ac.id Tamzil Yusuf Tamzil.Yusuf@gmail.com Nurhayati Nurhayati Nurhayati@gmail.com <p><em>The purpose of this research is to determine the influence of compensation, motivation and work discipline on employee job satisfaction at PT. Patra Badak Arun Solutions Balikpapan. Data collection was carried out through distributing questionnaires targeting 52 PT employees. Patra Badak Arun Solutions Balikpapan. The research methodology uses a quantitative approach and uses purposive sampling. Statistical tests and data processing were carried out using Partial Least Square (PLS) via the SmartPLS version 3.0 program. Research findings reveal that motivation variables have a positive and significant influence on job satisfaction. On the other hand, compensation and work discipline variables do not have a significant effect on job satisfaction.</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/464 PENGARUH DEWAN DIREKSI BERDASARKAN JENIS KELAMIN (GENDER), USIA (AGE), LATAR BELAKANG PENDIDIKAN (EDUCATIONAL BACKGROUND), DAN PENGALAMAN (EXPERIENCE) TERHADAP KINERJA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDO 2024-05-13T15:56:08+00:00 Rebeka Imaculata Sianturi rebekasianturi@gmail.com Wiwik Saraswati Wiwik.Saraswati@uniba-bpn.ac.id Satriawaty Migang Satriawaty.Migang@uniba-bpn.ac.id <p>Penelitian ini bertujuan untuk menguji pengaruh Jenis Kelamin, Usia, Latar Belakang Pendidikan Dewan Direksi, dan Pengalaman Dewan Direksi Terhadap Kinerja Perusahaan. Data yang digunakan yaitu laporan keuangan tahunan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Teknik pengambilan sampel menggunakan metode <em>purposive sampling</em> yang menghasilkan 67 sampel perusahaan dengan jumlah data sampel yang diperoleh 255 sampel dari 5 tahun penelitian. Metode analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi linear berganda. Alat uji yang digunakan adalah uji asumsi klasik, uji koefisien determinasi (R<sup>2</sup>), uji F, dan uji t. Hasil penelitian ini menunjukkan bahwa Usia Dewan Direksi dan Pengalaman Dewan Direksi berpengaruh signifikan dan positif terhadap kinerja perusahaan. Jenis Kelamin Dewan Direksi berpengaruh Signifikan dan negatif terhadap kinerja perusahaan. Latar Belakang Pendidikan Dewan Direksi tidak berpengaruh signifikan dan positif terhadap kinerja perusahaan.</p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/478 ANALISIS PENERAPAN PENYUSUNAN LAPORAN KEUANGAN MASJID AL-QADAR BALIKPAPAN BARAT BERDASARKAN ISAK NO.35 2024-05-16T00:24:15+00:00 Cinta Amalia cintaamaliaa2608@gmail.com Miswaty Miswaty Miswaty@uniba-bpn.ac.id Butet Wulan Trifina Butet@uniba-bpn.ac.id <p>Cinta Amalia (2023). Penerapan Laporan Keuangan Berdasarkan ISAK 35 pada Masjid Al-Qadar Balikpapan Barat, Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Balikpapan. Penelitian ini bertujuan untuk mengetahui pencatatan Laporan Keuangan Pesantren Berdasarkan ISAK 35 pada Masjid Al-Qadar Balikpapan Barat. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif deskriptif. Teknik pengumpulan data diperoleh melalui observasi, wawancara dan dokumentasi. Data yang diperoleh yaitu data sekunder dan data primer.</p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/467 PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA RUMAH CANTIK SABINA BALIKPAPAN 2024-05-14T04:06:50+00:00 Dina Rosalina Mariska Putri dinarslna00@gmail.com C. Prihandoyo Prihandoyo@uniba-bpn.ac.id Adi Hermawansyah Adi.Hermawansyah@uniba-bpn.ac.id Nely Tangke Rante Nely.Tangke.Rante@uniba-bpn.ac.id <p><em>The Objective of the research to determine the effect of Service Quality on Customer satisfaction of Rumah Cantik Sabina Balikpapan which is motivated by the phenomenon of the showing beauty clinics that offer a variety of beauty products and services, therefore in choosing a beauty clinic as a place for health care and skin beauty, good service quality will affect customer satisfaction. One of this place is Rumah Cantik Sabina clinic in Balikpapan which complements healthy and beauty care and with the dynamic market condition, market players work extra to be able to win is very tight competitive market. </em><em>This study was conducted on people who had finished doing of the facial beauty treatment and had done facial beauty treatment at least twice. The Sampling technique by non probability sampling. The analysis method used in this study was multiple linear regression and questionnaires as a tool for collecting respondent data and then processed with the SPSS Statistic program with a sample number total of 238 respondents. The data analysis techniques used in this study are validity test, reliability test, partial test, r square determination coefficient test and simple linear regression analysis. The partial test is used to test the hypothesis, and the coefficient of determination test R square to see how much the independent variable affects the dependent variable. </em><em>Based on the result of this research obtained from this study, service quality has a positive and significant influence on customer satisfaction at Rumah Cantik Sabina Balikpapan. Service quality has an influence of 69.9% on customer satisfaction, while the remaining 30.1% is influenced by other variables that were not studied in this study.</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/476 PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA 2024-05-16T00:13:31+00:00 Viananda Nurvilawati vianandanur27@gmail.com Yudea Yudea Yudea@uniba-bpn.ac.id Dika Karlinda Sari Dika.Karlinda.Sari@uniba-bpn.ac.id <p><em>The Influence of Company Size, Company Age, and Solvency on Audit Report Lag Profitability Using Moderating Variables in Mining Sector Companies on the Indonesian Stock Exchange for the 2020-2022 Period. Supervisors: Mr. Judea and Mrs. Dika Karlinda Sari. This research aims to determine the influence of company size, company age and solvency on audit report lag profitability using moderating variables in mining sector companies on the Indonesian Stock Exchange for the 2020-2022 period. The total sample tested was 19 companies selected using purposive sampling technique. The data analysis techniques used are multiple linear regression, Moderated Regression Analysis dan hypothesis testing. Based on the results of the analysis, it shows that company size, company age, and solvency simultaneously have no effect on audit report lag. Partially, company size, company age, and solvency simultaneously have no effect on audit report lag. In Moderated Regression Analysis, profitability is not able to moderate company size, company age, solvency and audit report lag.</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/460 PENGARUH MOTIVASI BELAJAR, KECERDASAN EMOSIONAL, DAN PEMBELAJARAN ONLINE TERHADAP PEMAHAMAN AKUNTANSI PADA MAHASISWA AKUNTANSI 2024-05-13T13:07:24+00:00 Olbaroh Nikida Romadhoni olbrhnikida@gmail.com Wiwik Saraswati Wiwik.Saraswati@uniba-bpn.ac.id Ika Makherta Sutadji Ika.Makherta.Sutadji@uniba-bpn.ac.id Hairul Anam hairul.anam@uniba-bpn.ac.id <p><em>This research aims to determine the influence of learning motivation, emotional intelligence, and online learning on accounting understanding. Data was collected from this research by distributing questionnaires to respondents which were filled out online. The population used in this research was 66 students who were considered to adequately represent the population studied which was processed using SPSS. The analysis technique used is the multiple linear analysis method. The results of this research show that learning motivation has been proven to have a significantly positive effect on the level of understanding of accounting in accounting students, while emotional intelligence has no effect on understanding of accounting and online learning has no effect on understanding of accounting.</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/475 PENGARUH LINGKUNGAN KERJA, MOTIVASI, DAN DISIPLIN KERJA TERHADAP KEPUASAN KERJA GURU SMA PATRA DHARMA BALIKPAPAN 2024-05-16T00:13:15+00:00 Eufrasia Pasapan eufrapasapan@gmail.com Tamzil Yusuf Tamzil.Yusuf@uniba-bpn.ac.id Tutik Yuliani Tutik.Yuliani@uniba-bpn.ac.id <p><em>This research aims to determine the influence of the work environment, motivation and work discipline on the job satisfaction of teachers at Patra Dharma Balikpapan High School. The total sample tested was 52 teachers with a classification of 36 permanent teachers and 16 honorary teachers. The techniques used are instrument testing, classical assumption testing, multiple linear regression analysis testing, hypothesis testing</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/461 EVALUASI SISTEM PENGENDALIAN INTERNAL PADA SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG HABIS PAKAI (STUDI KASUS PADA HOTEL X) 2024-05-13T13:12:44+00:00 Silmi Fitriana silmifitrianaa08@gmail.com Miswaty Miswaty Miswaty@uniba-bpn.ac.id Hairul Anam hairul.anam@uniba-bpn.ac.id <p><em>The development of the capital city of the archipelago, which is located in East Kalimantan, has attracted a lot of attention, so many people come for business purposes or other reasons. This has a positive impact on economic activities, one of which is the hotel industry. Hotel is a service company that provides accommodation services to tourists. One way to maximize hotel operational strategies is by paying attention to everything related to guest service, one of which is managing the inventory of guest supplies. Guest supplies are equipment provided by the hotel as a complement to services to ensure comfort during guests' stay. An internal control system in the consumable goods inventory accounting information system is needed by the company in order to assist management in increasing the effectiveness and efficiency of the company to avoid the risk of fraud, differences in existing physical stock with the system and produce user-relevant information. The purpose of this research is to evaluate the application of the internal control system to the consumable goods inventory accounting information system at the Hotel X Balikpapan. This research uses the five COSO internal control components in assessing the effectiveness of the internal control system for out-of-stock inventory at the Hotel X Balikpapan. The method used is qualitative research with a case study design. The type of data used is data obtained from questionnaires, interviews and observations. The results of the research show that the internal control system for the accounting information system for inventory of consumables implemented by Hotel X Balikpapan is adequate, however there are still discrepancies found in the components of control and monitoring activities. The results of this research can be used as a basis for improving internal control in companies so that in the future there are no irregularities</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/477 PENGARUH UKURAN PERUSAHAN, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA 2024-05-16T00:19:52+00:00 Raudatul Zannah raudatulz779@gmail.com Miswaty Miswaty Miswaty@uniba-bpn.ac.id Yanzil Azizil Yudaruddin Yanzil.Azizil.Yudaruddin@uniba-bpn.ac.id Hairul Anam hairul.anam@uniba-bpn.ac.id <p><em>The purpose of this study is to determine the factors that affect the Delay Audit. These factors are, Company size, Internal Control System, and Auditor Quality to Delay Audit. The data used is a source that has been present both internal and external data and data can be accessed via the internet and the publication of information. The data used is the company’s financial statements published on the Indonesia Stock Exchange from 2020-2022. Data analysis method uses logistics regression using SPSS 25 as a statistical test tool.</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/498 PENERAPAN ANALISIS SWOT DALAM MENINGKATKAN PENJUALAN UNIT REKONDISI ALAT BERAT MERK KOMATSU PADA PT.PAMAPERSADA NUSANTARA DISTTRIK BALIKPAPAN 2024-06-13T13:34:55+00:00 Rahmani Rahmani rahmaniax96@gmail.com C. Prihandoyo prihandoyo@uniba-bpn.ac.id Nina Indriastuty nina.indriastuty@uniba-bpn.ac.id Nely Tangke Tangke Rante nelytangke@uniba-bpn.ac.id <p><em>The research is intended to exploit the SWOT strategy implemented in an attempt to increase the sales of heavy equipment reconstruction units in P.T. Pamapersada Nusantara District Balikpapan. In this study, there were 10 employees who gave their statements. The sample method applied to this research is purposive sampling, which selects samples based on special consideration. IFAS and EFAS matrices are analytical tools used for internal and external analysis of the Company. The results of the research show that the use of SWOT analysis has successfully increased the sales of re-conditioning units of heavy equipment brand Komatsu in this company</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/495 PENGARUH KOMUNIKASI, DISIPLIN KERJA, DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN AUTO2000 MT. HARYONO BALIKPAPAN 2024-06-07T14:07:26+00:00 Riefky Aprilian riefkyaprilian90@gmail.com Misna Ariani misna.ariani@uniba-bpn.ac.id Tutik Yuliani tutik.yuliani@uniba-bpn.ac.id <p><em>This research aims to determine the influence of communication, work discipline and work environment on job satisfaction of Auto2000 MT. Haryono Balikpapan employees. The population in this study were 97 Auto2000 MT. Haryono Balikpapan employees consisting of 62 permanent employees and 35 contract employees. By using a total/census sampling technique, the sample used was 97 respondents. The data collection method was carried out by distributing questionnaires. This research uses SmartPLS to manage data. The results of this research indicate that the Communication variable influences Auto2000 MT. Haryono Balikpapan Employee Job Satisfaction. Work Discipline Variables influence Auto2000 MT. Haryono Balikpapan Employee Job Satisfaction. Work Environment Variables influence Auto2000 MT. Haryono Balikpapan Employee Job Satisfaction.</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/481 PENGARUH MOTIVASI, DISIPLIN DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA DI PT. PELAYARAN AGUNG SAMUDRA DI BALIKPAPAN 2024-05-17T06:42:18+00:00 Farhan Nofandy farhan.nofandy2001@gmail.com Didik Hadiyatno didikhadiyatno@uniba-bpn.ac.id Imam Arrywibowo imam@uniba-bpn.ac.id <p>The purpose of this study is to determine the Effect of Motivation, Work Discipline and Work Environment on Job Satisfaction at PT. Agung Samudra Cruise in Balikpapan. Data collection was carried out by distributing questionnaires with the number of respondents as many as 40 employees of PT. Great Ocean Voyage, this research method uses quantitative methods. The sampling technique in this study used <em>purposive sampling</em> techniques. Statistical tests and data processing were carried out using Partial Least Square (PLS) with SmartPLS program version 3.0. The results showed that the Work Environment variable had a positive and significant effect on job satisfaction while the motivation and Work Discipline variables had no effect on job satisfaction.</p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/482 PENGARUH PERILAKU KARYAWAN BAGIAN DARI ORGANISASI, KELELAHAN, DAN KETERIKATAN KARYAWAN TERHADAP PRODUKTIVITAS KARYAWAN PT. THIESS CONTRACTORS INDONESIA MELAK MINE PROJECT 2024-05-17T09:34:02+00:00 Suyanto Suyanto suyanto@gmail.com Eko Ravi Pratama Ravi ravi@uwgm.ac.id Bella Cindy Josea Bella.Cindy.Josea@uwigama.ac.id <p>This research aims to determine the influence of employee behavior as part of the organization, fatigue and employee engagement on employee productivity at PT. Thiess Contractors Indonesia Melak Mine Project simultaneously and partially. The research method used in this research is quantitative with a descriptive approach to the entire research object. The total sample size was 70 employees out of 1387 which was adapted by Yount's (1999) theory with a percentage of 5%. The data analysis techniques in this research are Instrument Test, Classical Assumption Test, Multiple Linear Regression, and Hypothesis Testing with the help of IBM SPSS 25 software. The research results show that employee behavior as part of the organization, fatigue and employee engagement have a significant simultaneous effect on employee productivity (p value=0.000). The variables employee behavior as part of the organization (p value=0.014) and employee engagement (p value=0.000) partially have a significant effect on employee productivity. Meanwhile, the Fatigue variable has no significant effect on employee productivity (p value=0.793).Assumption Test, Multiple Linear Regression, and Hypothesis Testing with the help of IBM SPSS 25 software. The research results show that employee behavior as part of the organization, fatigue and employee engagement have a significant simultaneous effect on employee productivity (p value=0.000). The variables employee behavior as part of the organization (p value=0.014) and employee engagement (p value=0.000) partially have a significant effect on employee productivity. Meanwhile, the Fatigue variable has no significant effect on employee productivity (p value=0.793). </p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/479 ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS DALAM PENGENDALIAN INTERNAL PERUSAHAAN 2024-05-16T08:38:09+00:00 Dilla Reifina Dastia Putri dillareifina27@gmail.com Purwo Atmojo Purwo.Atmojo@uniba-bpn.ac.id Butet Wulan Trifina Butet.Wulan.Trifina@uniba-bpn.ac.id <p class="s14"><span class="s12">The purpose of this research is to determine the implementation of the internal control system for cash receipt procedures from cash sales implemented at Puan Kopi and the effectiveness of the internal control system for cash receipt procedures from cash sales implemented at Puan Kopi. The data used is an interview source from Puan Kopi. The data analysis method uses interviews and observations with the owner of Puan Kopi in Balikpapan City. The results of the analysis show that the product operational standards (SOP) for sales and cash receipts have been prepared in detail and are sufficient to support the implementation of cash receipts from cash sales.</span></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/507 PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN CAFE TOO EZ FOR COFFEE BALIKPAPAN 2024-07-18T03:52:20+00:00 Sukimin Sukimin sukimin@uniba-bpn.ac.id Nurlia Nurlia nurlia@uniba-bpn.ac.id Devi Sriwulan DeviSriwulan@gmail.com <p><em>The purpose of this study is to determine whether the product, price, place, promotion, people, process, and physical evidence simultaneously affect the purchasing decisions of consumers of Cafe Too Ez For Coffee Balikpapan. And to find out whether the product, price, place, promotion, people, process, and physical evidence partially affect the purchasing decisions of consumers of Cafe Too Ez For Coffee Balikpapan. The number of samples in this study was 268 Consumers of Cafe Too Ez For Coffee Balikpapan. The sampling technique used in this study is Non Probability Sampling and the sample method used is Accidental Sampling. The data analysis model used in this study is Multiple Linear Regression. The test equipment used is Instrument Test, Classical Assumption Test, and Hypothesis Testing. The results show that the hypothesis proposed in this study can be accepted as true, namely, it is suspected that the product, price, location, and promotion partially affect the purchasing decisions of consumers at Cafe Too Ez For Coffee Balikpapan, as evidenced by the t-count value is greater than the t-table value. And product, price, location, and promotion simultaneously affect the purchasing decisions of consumers of Cafe Too Ez For Coffee Balikpapan, it is proven because the calculated F value is greater than the F table value.</em></p> 2024-06-30T00:00:00+00:00 Copyright (c) 2024 Jurnal GeoEkonomi