RELASI : JURNAL EKONOMI <p style="text-align: justify;"><strong>Relasi : Jurnal Ekonomi&nbsp;</strong>is a journal in the field of economics studies published twice a year in January and July by P3M STIE Mandala Jember. The editors receive scientific articles in the form of conceptual script or unpublished research results or other scientific publications related to Economics themes which cover Business Management, Agribusiness Management, Management Information System, Accountancy, Economic Development,&nbsp; Islamic Economics, and other theme are relevan.</p> <p>This journal has been indexed by: Crosreff, <a href="" target="_blank" rel="noopener">Garuda</a>, <a href=";hl=id" target="_blank" rel="noopener">Google Schoolar,</a> and <a href=";type=AllFields&amp;filter%5B%5D=institution_type%3A%22library%3Auniversity%22&amp;filter%5B%5D=collection%3A%22JURNAL+RELASI+STIE+MANDALA+JEMBER%22" target="_blank" rel="noopener">Indonesia Onesearch</a></p> <p>This journal has become a Crosreff Member, therefore, all articles published by Relasi : Jurnal Ekonomi &nbsp;will have unique&nbsp;<strong>DOI</strong>&nbsp;number.</p> <p>P-ISSN <a href="">0216-2431</a></p> <p>E-ISSN <a href=""><strong>2502-9525</strong></a></p> STIE Mandala Jember en-US RELASI : JURNAL EKONOMI 0216-2431 Fraud Triangle Risk Factors Affecting Fraud Financial Statements <p><em>This study aims to determine the influence of the fraud triangle risk factor on financial statement fraud. In the fraud triangle theory, there are three conditions that are always present in every fraud incident. The three conditions are pressure, opportunity and rationalization. Financial statement fraud in this study is proxied by earnings management. The research was quantitative, with seven independent variables consisting of four pressure elements (financial stability, external pressure, financial target, and personal financial need), two opportunity elements (nature of industry and effective monitoring), and one rationalization element (change in auditor). Meanwhile, financial statement fraud was used as the dependent variable. The companies listed in the Jakarta Islamic Index from 2018 to 2020 make up the study's population. Purposive sampling was used to select the sample, and a total of 21 companies were included in the research sample. Multiple linear regression analysis was used, as well as hypothesis testing with the t test, F test, and coefficient of determination. The results showed that the external pressure variable which was proxied by LEV had a significant negative effect on financial statement fraud, the change in auditor variable which was proxied by the dummy variable had a significant positive effect on financial statement fraud. Meanwhile, the financial stability variable proxied by ACHANGE, financial target proxied by ROA, personal financial need proxied by OSHIP, nature of industry proxied by RECEIVABLE and ineffective monitoring proxied by BDOUT have no effect on financial statement fraud.</em></p> <p><strong><em>Keyword: Fraud,&nbsp; Triangle, Risk, Financial Statement</em></strong></p> Joni Hendra Mutimmah Rustianawati Aminatul Faidah Copyright (c) 2022 RELASI : JURNAL EKONOMI 2022-07-12 2022-07-12 18 2 1 22 10.31967/relasi.v18i2.580 Pengaruh Marketing Mix Dan Perilaku Konsumen Terhadap Keputusan Pembelian Di Minimarket <p><em>This study aims to determine and analyze the influence of marketing mix and consumer behavior on decisions partially. The theories used in this research are marketing management theory, marketing mix theory, and consumer behavior. This research was conducted on consumers. This type of research is quantitative using purposive sampling method using a sample of 120 respondents. This study uses non-probability sampling as a sampling technique. by using a multiple linear regression test tool, which uses the SPSS software version. Based on the results of the partial test, it can be concluded that the marketing mix variable has a significant effect on purchasing decisions at the Bin Hasyi Tegalsari Minimarket and the consumer behavior variable has a significant effect on purchasing decisions at the Bin Hasyi Tegalsari Minimarket.</em></p> <p><strong><em>Keywords:</em></strong><em> Marketing Mix, Consumer Behavior, Purchase Decision</em></p> Siti Nurjanah Feti Fatimah Akhmad Fahrur Rozi Copyright (c) 2022 RELASI : JURNAL EKONOMI 2022-07-12 2022-07-12 18 2 23 43 10.31967/relasi.v18i2.581 Pengaruh Marketing Mix 4C Dan Brand Image Terhadap Purchase Decision Pada Produk Bir Bintang Di Bali <p><em>This research aims to analyze the the effect of marketing mix 4c (customer value, cost, convenience and communication) and brand image on purchase decision by Bir Bintang’s consumers. Respondents in this research were Bir Bintang’s consumers who lived in Bali with 150 respondents in total. The sampling technique that used in this research is purposive sampling by consider the age criteria of Bir Bintang’s consumers above 21 years up to 50 years, as well as quota sampling technique which proportionally divides the entire sample per each of district and city in Bali Province. Methods of data collection using a questionnaire through the media google form.The analysis technique used in this research is multiple linear regression with software SPSS 24.0 for Windows. The results showed that the variable of customer value and cost are partially has no significant effect on the Bir Bintang purchase decision. Meanwhile the variable of convenience, communication and brand image are partially has significant effect on the purchase decision of Bir Bintang.The results of this research are expected to be used as a reference in the next further research, as well as a consideration for the company's management in developing future strategies.</em></p> <p><strong><em>Keywords:</em></strong><em> marketing mix 4c, brand image and purchase decision.</em></p> Luh Komang Candra Dewi Sili Antari Denny Trisna Ardana Copyright (c) 2022 RELASI : JURNAL EKONOMI 2022-07-12 2022-07-12 18 2 44 55 10.31967/relasi.v18i2.582 Pengaruh Asset Tak Berwujud, Kebijakan Keuangan Dan Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan LQ45 <p><em>The purpose of this study was to determine the effect of intangible assets, financial policies and financial performance on firm’s value. The population in this study are companies that are included in LQ45 on the Indonesia Stock Exchange (IDX). This study uses a purposive sampling method and gets a sample of 24 companies with an observation period from 2016-2019. The results showed that intangible assets had a significant positive effect on firm value. Financial policy calculated by dividends has no significant effect, while the measurement using leverage has a significant positive effect on firm value. Financial performance calculated by asset turnover and return on assets has a significant positive effect, while the calculation with the current ratio has no significant effect on firm’s value.</em> <em>The results of this study can be used by the company to determine the direction of policy and financial management to increase the firm’s value.</em></p> <p><strong><em>Keywords: </em></strong><em>Asset turnover, <strong>&nbsp;</strong>Current&nbsp; ratio, Financial Performance, Financial Policies, Firm value,&nbsp; Intangible asset, leverage, return on asset</em></p> Dewi Perabawati Eki Veronika Jessica Novia Reny Eryda Farah Margaretha Copyright (c) 2022 RELASI : JURNAL EKONOMI 2022-07-12 2022-07-12 18 2 56 82 10.31967/relasi.v18i2.583 PENGARUH MUTASI DAN BEBAN KERJA TERHADAP KINERJA DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING PADA KARYAWAN KANTOR KPU KABUPATEN PROBOLINGGO <p><em>This study aims to determine the effect of mutations and workload on performance with motivation as an intervening variable on employees KPU Office</em><em> Probolinggo Regency. This type of research uses a survey method and causal associative. The population is the employees KPU Office Probolinggo Regency. The sample is taken using technique saturated sampling as many as 30 respondents. The method</em><em> of analysis using&nbsp; statistical test and path analysis. The research results of hypothesis testing show that mutations </em><em>have a positive and significant effect on performance, workload has a negative and significant effect on performance, mutations have a positive and significant effect on motivation, workload has no effect on motivation, motivation has a positive and significant effect on performance, mutations have a positive and significant effect on performance through motivation, and workload have no effect on performance through motivation. Therefore, the agency is expected to maintain and increase motivation for employees so that employee performance can increase and produce good quality work.</em></p> <p><strong><em>Keywords:</em></strong><em> Workload, Performance, Motivation, Mutations, Intervening Variables</em></p> Tumini Tumini Jonni Hendra Yusroniah Yusroniah Copyright (c) 2022 RELASI : JURNAL EKONOMI 2022-07-12 2022-07-12 18 2 83 95 10.31967/relasi.v18i2.584 PENERAPAN COMPLIANCE RISK MANAGEMENT (CRM) ENGINE DALAM PEMERIKSAAN PAJAK DI INDONESIA <p><em>Taxation is still the main source of state financing income with almost 80% of state spending supported by taxes. The Directorate General of Taxes (DGT) as the only tax authority in Indonesia is trying hard to collect state revenues, but for a long time the target charged has not been achieved, and the tax ratio has even decreased. The issue of tax compliance has been in the spotlight as the cause of the decline in tax revenue performance in addition to weakening economic conditions due to the trade war and the Covid-19 pandemic. The OECD in 2011 published a Compliance Risk Management (CRM) guide that can be used by countries around the world to mitigate the level of taxpayer compliance risk. DGT has started implementing CRM since 2014 and in 2019 it was implemented on a national scale using computerization. The CRM developed by DGT is divided into several functions according to process requirements. This research focuses on the application of the CRM engine in tax audits in Indonesia. Data analysis in this study was carried out by collecting data, reducing data, presenting data, and drawing conclusions. As for the credibility test using data triangulation and member check. The results of the study found that the CRM engine helps tax audits in the phase before the audit process is carried out, namely the selection of taxpayers to be audited and risk analysis which can later help tax auditors prepare better Audit Plans and Audit Programs. CRM has a positive perception from tax audit stakeholders, namely the Tax Auditor, Audit Section Staff, including the Supervision Section Staff and Tax Consultant too. The risk analysis process becomes more organized and systematic so that priorities can be determined which will be followed up according to the level of tax compliance risk of each taxpayer.</em></p> <p><strong><em>Keywords</em></strong><em>: Compliance Risk Management, Taxpayers, Audit.</em></p> Helmi Zus Rizal Agus Fredy Maradona Copyright (c) 2022 RELASI : JURNAL EKONOMI 2022-07-12 2022-07-12 18 2 96 115 10.31967/relasi.v18i2.585 ANALISIS TINGKAT KESEHATAN BANK PADA BANK BUMN DI INDONESIA ( Bank BUMN Yang Terdaftar di BEI Tahun 2017-2019) <p>Penelitian ini bertujuan untuk mengetahui kondisi tingkat kesehatan Bank dengan menggunakan <em>Risk Profile, Good Corporate Governance </em>(GCG),<em> Earnings, Capital</em> dan peringkat komposit Bank BUMN di Indonesia selama periode 2017 – 2019. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dari Bursa Efek Indonesia,situs perbankan terkait, termasuk sumber lain. Metode pengolahan data mrenggunakan pendekatan Risk Based Bank Rating (RBBR) denganfactor <em>Risk Profile, Good Corporate Governance </em>(GCG),<em> Earnings, Capital </em>(RGEC). Hasil penelitian menunjukkan bahwa Profil Risiko Bank BUMN di Indonesia dengan faktor. <em>Risk Profile</em> atas resiko kredit dengan rasio NPL secara rata-rata keseluruhan memperoleh peringkat 2 dengan predikat Baik. Risiko Likuiditas menunjukkan bahwa rata-rata secara keseluruhan LDR peringkat 3 dengan predikat Cukup Baik. <em>Good Corporate Governance</em> (GCG) diperoleh dari hasil analisis self assessment yaitu peringkat 2 dengan predikat Baik. Faktor Earnings (rentabilitas) dengan <em>Return On Asset</em> (ROA) dan <em>Net Interest Margin</em> (NIM) peringkat 1 dengan predikat memperoleh peringkat 1 dengan predikat Sangat Baik. Peringkat Komposit menunjukkan Bank BNI, BRI dan Mandiri PK1 dengan predikat Sangat Sehat. Sedangkan BTN PK2 dengan predikat Sehat.</p> <p><strong>Kata Kunci : </strong>Kesehatan Bank, <em>Risk Profile, Good Corporate Governance (GCG), Earnings, Capital</em></p> Hayatul Maspufah Haifah Haifah Copyright (c) 2022 RELASI : JURNAL EKONOMI 2022-07-12 2022-07-12 18 2 116 156 10.31967/relasi.v18i2.586 Pengaruh Tuntutan Pekerjaan, Modal Psikologis dan Kematangan Sosial terhadap Profesionalisme Karyawan <p><em>Human Resource Management is faced with the problem of being able to recruit employees who have the appropriate abilities for organizational goals and increase the desires of these employees. Management will prepare HR to achieve company goals starting from recruitment, selection, maintenance and development of each individual. This study aims to analyze and determine the effect of job demands, psychological capital and social maturity on employee professionalism and the most dominant factor among the three. this study used 142 respondents as a sample. the results obtained by multiple linear regression analysis. Based on the results of the study, several results were found which were stated as follows: job demands, psychological capital and social maturity had a partial significant effect on employee professionalism and job demands were the dominant variables on employee professionalism.</em></p> <p><strong><em>Keywords</em></strong><em>: job demands, psychological capital, social maturity, employee professionalism.</em></p> Arif Rachman Putra Didit Darmawan Mohammad Djaelani Fayola Issalillah Rafadi Khan Khayru Copyright (c) 2022 RELASI : JURNAL EKONOMI 2022-07-12 2022-07-12 18 2 157 172 10.31967/relasi.v18i2.587 Dampak Dana Desa Terhadap Kemiskinan Dengan Pendekatan Indikator Sustainable Development Goals (SDGs) : Tinjauan Ekonomi Islam <p><em>Poverty is a major problem, especially in various regions. In the pillar program rolled out by the United Nations, poverty is the main material for discussion and the subject to be resolved in the sustainable development program or SDGs. Poverty is still a very heavy burden and an endless problem for Tempel Rejo Village, which is part of the Pesawaran Regency. The government realizes programs to eradicate poverty through village funds. The Village Fund is utilized in the implementation of the establishment of BUMDes as a place and forum where its activities are able to increase community income. Researchers try to study to see how much influence village funds have on poverty in Tempel Rejo Village for the 2015-2020 period based on an Islamic economic perspective. This research is included in quantitative with associative properties. The data used are in the form of secondary data from BPS and the Tempel Rejo Village Report. The statistical tool used is SPSS 21. The test used is the T-Test and R2-Test to see how much village funds affect the poverty of Tempel Rejo Village for the 2015-2020 period. The results in this study found the fact that village funds had a major influence on poverty that occurred in Tempel Village for the 2015-2020 period with a numerical value of 72%. The Tempel Rejo Village Fund, one of which is used for the program for the establishment of BUMDEs which is named BUMDEs Sumber Rejeki and currently BUMDes Sumber Rejeki, Tempel Rejo Village continues to grow and of course has a business in the economic field both in terms of savings and loan businesses, in terms of agricultural businesses and starting penetrated into the business sector in the field of animal husbandry. BUMDes have certainly opened the way and the opportunity to direct society to be more useful and this is stated in the Qur'an that if our intention is to work for worship then Allah will bestow and elevate our status.</em></p> <p><strong>Keywords</strong>: <em>Village Fund, Poverty, SDGs and Islamic Economy</em></p> Khavid Normasyhuri Tulus Suryanto Riza Prayoga Copyright (c) 2022 RELASI : JURNAL EKONOMI 2022-07-12 2022-07-12 18 2 173 185 10.31967/relasi.v18i2.589 Dua Sisi Perilaku Kepatuhan Wajib Pajak Dalam Bisnis E-Commerce <p><em>This research aiming to perceive how the transparency of e-commerce business owner as a tax payer toward the goverment regulation, knowing the factors that support and hinder the compliance of e-commerce business actors in reporting their income taxes and the impacts generated by the lack transparency of tax payer (e-commerce business owner). Theory that is used in this research is a Compliance Theory from Taylor. This research is using a descriptive qualitative method. Data collection is done by observation nonpartitipative, deep interviews and documentation study. The results of this study indicate that there are still many e-commerce business actors in Denpasar City who do not comply with the policies that have been made by the government. The factors that hinder e-commerce business actors from reporting their income taxes include information, rewards, and environmental factors. Meanwhile, the factors that support taxpayer compliance in reporting their income tax are information, coercion, and ideology factors. The impact of the lack of taxpayer compliance (e-commerce business actors), including the impact on state finances, namely a decrease in income, especially for regional budget revenues from taxes, and of course this also has an impact on the e-commerce business itself in the form of account blocking. and imposition of fines.</em></p> <p><strong><em>Keywords</em></strong><em>: Compliance, Tax, E-Commerce, Bali.</em></p> I Gusti Agung Ayu Surya Andanari Gede Sri Darma Copyright (c) 2022 RELASI : JURNAL EKONOMI 2022-07-12 2022-07-12 18 2 198 220 10.31967/relasi.v18i2.591 Determinan Adaptasi Karir, Pedoman Mencegah Turn Over Bagi Pekerja dari Pendidikan Sarjana <p><em>The economic crisis due to the Covid-19 pandemic has influenced companies to make difficult decisions for their survival. This study discusses career adaptability among new graduates. Career adaptation is important for recent graduates to maintain their interest in the workplace. Graduates must understand the job and job description in order for them to carry out the task. Sometimes this may be a difficult process for them to digest and can make themselves feel demotivated, as they struggle to understand the job, and if dissatisfaction occurs it can result in an intention to leave the job. This study used 77 respondents and analysis using SPSS, correlation and regression were used to determine the most influential factors on career adaptation, from job satisfaction, work environment, and training and development. The results obtained are known that the factors that influence the career adaptation of fresh graduates are influenced by the independent variables of job satisfaction, training and development and the work environment.</em></p> <p><strong><em>Keywords</em></strong><em>: career adaptation, turnover, education. </em></p> Samsul Arifin Rahayu Mardikaningsih Ella Anastasya Sinambela Copyright (c) 2022 RELASI : JURNAL EKONOMI 2022-07-12 2022-07-12 18 2 186 197 10.31967/relasi.v18i2.590 PERAN PEMERINTAH DALAM MENGIDENTIFIKASI KOMUDITAS USAHA KECIL YANG POTENSIAL SEBAGAI PENYANGGA TAMAN NASIONAL WIASATA TANJUNG PUTING DI DESA SUNGAI SEKOYER, KECAMATAN KUMAI, KABUPATEN KOTAWARINGIN BARAT, PROVINSI KALIMANTAN TENGAH <p><em>Sekonyer Village is the closest to the Tanjung Puting tourist destination. Tens of thousands of foreign tourists visit Camp Leakey, where people from around the world see orangutans. Second, the village of Sungai Sekonyer has been in ruins for the past ten years. Destroyed because it is no longer a comfortable and safe habitat for all kinds of fish. Third, Sekonyer Village is surrounded by several large oil palm plantation companies. an important policy. to encourage the growth of regional economic activities, especially Tanjung Sekonyer Village. need to identify opportunities more efficiently.</em></p> <p><em>The results of the study show that the Financial Management Function does not understand well the problems of capital management, implementation in the production function and the procurement function. This is necessary especially to ensure the availability of raw materials so that the production process remains sustainable. The implementation of procurement is still low between 30.7% with an average of 36.1% for all small entrepreneurs. the small business personnel function in the financial/capital management function ranged from 34.4% to trading with an average of 58.7% for all small entrepreneurs. This fairly large number shows that the implementation of the personnel function is quite good, but its implementation is still low.</em></p> <p><em>Implementation of administrative functions, ranging from 16.9% to 58% This number is quite large, especially for trading entrepreneurs who have implemented more than 50% of the business development functions of more than 50% of existing small entrepreneurs. the results of tabulation of managerial identification data per economic sector show that the percentage of managerial application is very diverse. The various percentages of implementing managerial aspects show that there are differences in managerial abilities that vary greatly between small entrepreneurs, it can be seen that on average they have the highest percentage (47.0%) in implementing all managerial aspects, and the lowest is (33.0). %).</em></p> <p><strong><em>Keywords:</em></strong><em> sekonyer. Potential small business</em></p> Hasaruddin Hasaruddin Rohmelawati Rohmelawati Copyright (c) 2022 RELASI : JURNAL EKONOMI 2022-07-12 2022-07-12 18 2 221 242 10.31967/relasi.v18i2.592 ANALYSIS OF FINANCING EFFECTIVENESS IN SHARIA COOPERATIVES BMT BINA TANJUNG IN JEMBER <p><em>According to the Decree of the Minister (Kepmen) of Cooperatives and UKM of the Republic of Indonesia Number 91 of 2004 Sharia Financial Services Cooperatives (KJKS) are cooperatives whose business activities are engaged in financing, investment, and savings according to the pattern of profit sharing (sharia). In carrying out its function as a property development house, the BMT Bina Tanjung Sharia Cooperative encourages saving activities and supports the financing of economic activities. The objectives of this study are (1) to determine the effectiveness of sharia financing that has been carried out by the BMT Bina Tanjung Sharia Cooperative in Jember; (2) Knowing the Net Performing Loan (NPL) financing of Sharia Cooperative BMT Bina Tanjung in Jember. This study uses the analysis of Financing Effectiveness and Net Performing Loan Ratio (NPL). By using the purpose sample technique with 30 selected customer respondents, the results include; (a) The effectiveness of financing distribution at the BMT Bina Tanjung Sharia Cooperative in Jember resulted in an average disbursement of financing to customers in the January 2021 to December 2021 range of 105.5%. This means that if the achievement results are more than 100%, then the financing of the BMT Bina Tanjung Sharia Cooperative in Jember is in the Very Effective category, (b) The Net Performing Loan (NPL) calculation shows that the NPL ratio of financing in the BMT Bina Tanjung Jember Sharia Cooperative is above the Bank's ideal number. Indonesia is 5%, which is 7.3%, meaning that there are more bad loans than current loans.</em></p> Bagus Qomaruzzaman Ratu Edi Karim Budiono Musaiyadi Musaiyadi Copyright (c) 2022 RELASI : JURNAL EKONOMI 2022-08-31 2022-08-31 18 2 243 258 10.31967/relasi.v18i2.603