http://ejournal.uki.ac.id/index.php/beuki/issue/feed Buletin Ekonomi 2024-10-31T04:50:34+00:00 Dr. Ir. Posma Sariguna Johnson Kennedy Hutasoit, S.E., M.Si. posmahutasoit@gmail.com Open Journal Systems <div style="float: left; margin-right: 1em;"><img 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uMH1lwyDH6ebxlC/Z6Aw+Uu0N237/EB44qbQVz0G0Ny1AcG0DZVdeW3kPh7BIk/kPvfAen7wPB5954NjEF6cfULBwsACKBBu+UW1KlbslqC4f1HVmA1DyzleP6Bmwm6mv8Z9LXfA5sEXxAJ7CM3w6nzwsCI+g/sXP9lMNT9BCwVIfKnL/AxHDgqCB6rB81lgMbiQU2nj59ZgbXMVwYFue/Adr8gsNkAmiNByIOGXs0MvwGbOy/AcotXSzK8AWYCUITycv9lCPB6Be4fzF8uBRYHzSmA3Aiqpb58ZWbg4/3LkBDxDKVJ9fAJH4OYyFeoHQiAzY2g4WCQGyMCXgIzMSPDvsPCwE4tqNRlYBAR/sng7fKZYf02YYaXr5iAnWpQJvzLEBX0GujvH2D337knzHDiHCdQLwODtdlvYCHyEjwsCwvXt8AEys/3h6Abv37jABZOwsDaBdhn4WQE1uA/GJTk38DNWrhSEhj+rAzCgr8Y4oFmffrExXDrHjeDhfFrhrlLJcHDzKD4A4WtudFHYOHFBc7gkILjF0Ns2Au8zc4BBh8BAmh0T/ooGAV4MghAAI0uNRkFowAPAAigIZtBQKNXv36BRlBASydQR72QMcZIEdpqiB8/GPAOvYLM+EeFvuT/v7DZCspG9OD++MUAXg7z9St+94Jm9v/iMOsvnoOcYeZ/+QoJM3Ld/u/f0M4gAAE0ZDPIrqUMDH3LGBieXmVguHYfIf7gIgPDwZvAtvRRBoYXrzH1XdzLwFA9GcI+toeBYe1h/IO5Dy4xMOw5T747j6xgYJgOdOefdwwMXd24M+O/P5DTzfGBUxcYGL5BE9y3FwwMtdVA929gYDhzCaHmPpp7Pz5iYFizAEvnE+jp7UC3fcXhoK9A8+uA5m/dycBw/AQDw4R+MjI0sBu4fT2wPzmEMwhAAGrO5RXCKAzjvwaLb0jNbNxpkliNa7kkodDIUkqxZOf/8AcoliIbNdYWVi6ReygSk1uR0hQLycZvjPI3zOKrr8753vc95zzPc3q/xZO7zoofsLUNgSuYmYDVOUFTZQObOdyM+fGbL2lYkkA9Cbg+zrobxpsk0DKkJiXRFRR2wto8hGogqlycXDonLrDubP4NlvnJ+RmBB4F3IeECVfVJIIeMHW2BhmK4fIXwV9Zyf3AE6mr+b420c4/PJYA1XFnvYgkUhDJNK+R9/9nx+21gjlPjTHfA3hMMt8JKEpq6HResO9ZTYdz25mzs4ig83kKb488pSbBrzGqbfBX/vcxa9hWAexjvhSNB+hJ2n8Z+jR9/TeySkubEPFWCf2MTEkMS4UAie6OOTUGkFM4UkFg/jDbCwqxPzIa/wloOoa/LfTRneSXUl8O6gtRlrgvXmu/ZFNVCZQA3CsNADhPkRwBqzdglgTCMw7/LQEEchFLaJTipIRqabMkhJAdXh4gaurGxrT3oLwgcQgQphRMcFQ0cgyjBvIuIIjuncyhx7Dn6K267O/i+e7/3fZ73Oz4utILMZjhCMcddqUpB7CYF5bmVAwbgWf/kGQK8sJs4FOmXonoA+wHQxxT9/EIqAqHbp8vThZMmsEelDl36vvv/CTKcS6e7dHbGvA6lKeKsMd+A+TJAPQIoE8gNoE65Ug9Q5wixuikdlQATIWIZxgD3gOD8KWICte8gGSAvLYK/bgEWWQzgLhaIpU5sxLp1hUx0bZMxO3GpbgMcoP58c78vbcSkCfMGZ1MHCGFdSmniywPmY/A7FGs9u6Y5tNkFeaf3IFXI0zYirHBfsYPTLTr8nVRjl0iyxlaV+CPkLg/sKa6xCcb1xNgvZHqjeTzfIgBCJNjJ7Bspi6AN5ltGfJccvZODOHlkiTrcI+6WVD4hJyH9VvkTgLp7aWkYiKIAPJQqiina0qJtSDW2qVWLD6poLW5cKN37uwU3bgRXKnTThStFoX4xP8CtZpV53bkzc865QyYkf/Zt3t+uZ8hoAt9YRHiklOkppaLos1fqRWmPlC00AATAh5kFkpftUW2KfXntHqhqFeoLcG2qfAXk6xa5ShEHORF25MmfvbDXp6raLFPhRHmF2rfYTNW5AYL6GvBS1gioEuS8A9CLM1sf27dsHEJ+ZDdFiIydHpB3tVuBvF0ETXvS8ocIugl4NT63k/xgNITVatFfX53GtjrGMBWl5sqbX/kzyBBGyD4wFsHn59P+9w8hbPDtOO+LjZayerv4L8YTci+yM0KMMvKX+No1Txk/DhErEjE7yH0iPReB34D6E6lKCJpumR/+HZiTJbbOjatsPmL9TBDqnT+TWz6rG3eKKBrHxUHuvjbR/5Tij28BNOyGeS8B29/CwIQhLUBF84CJQ1qQeD1vPgETOh+kOUNt8AloNiswc3HiOAZ+/35ghgImcEk+TLkvwD4BMztuvaMAc5gXIIBG50FGwSjAk0EAAmh0HmQUjAI8ACCARjPIKBgFeABAAI1mkFEwCvAAgAAazSCjYBTgAQABNJpBRsEowAMAAmg0g4yCUYAHAATQaAYZBaMADwAIoNEMMgpGAR4AEECjGWQUjAI8ACCARjPIKBgFeABAAI1mkFEwCvAAgAAazSCjYBTgAQABRJNFyKBtrD9+jAbuKBj6ACCAaJJBlmw2ZZi4yJqBi+PnaAiPgiENAAKIJhnkP6s4w092IwYO7q+jITwKhjQACCCaZBBGhr8MzIw/GZgYfo2G8CgY0gAggEY76aNgFOABAAE0mkFGwSjAAwACaDSDjIJRgAcABNBoBhkFowAPAAig0QwyCkYBHgAQQKMZZBSMAjwAIIBGM8goGAV4AEAAjWaQUTAK8ACAABrNIKNgFOABAAE0mkFGwSjAAwACaDSDjIJRgAcABNBoBhkFowAPAAig0QwyCkYBHgAQQKMZZBSMAjwAIIBGM8goGAV4AEAAjWaQUTAK8ACAABrNIKNgFOABAAE0mkFGwSjAAwACaDSDjIJRgAcABNBoBhkFowAPAAig0QwyCkYBHgAQQKMZZBSMAjwAIIBGM8goGAV4AEAAjWaQUTAK8ACAABrNIKNgFOABAAE0mkFGwSjAAwACaDSDjIJRgAcABNBoBhkFowAPAAig0QwyCkYBHgAQQKMZZBSMAjwAIIBGM8goGAV4AEAAjWaQUTAK8ACAABrNIKNgFOABAAE0mkFGwSjAAwACaDSDjIJRgAcABNBoBhkFowAPAAig0QwyCkYBHgAQQKMZZBSMAjwAIIBGM8goGAV4AEAAjWaQUTAK8ACAABrNIKNgFOABAAE0mkFGwSjAAwACaDSDjIJRgAcABNBoBhkFowAPAAig0QwyCkYBHgAQQKMZZBSMAjwAIIBGM8goGAV4AEAAjWaQUTAK8ACAABrNIKNgFOABAAE0mkFGwSjAAwACaDSDjIJRgAcABNBoBhkFowAPAAig0QwyCkYBHgAQQKMZZBSMAjwAIIBGM8goGAV4AEAAjWaQUTAK8ACAABrNIKNgFOABAAE0mkFGwSjAAwACaDSDjIJRgAcABNBoBhkFowAPAAig0QwyCkYBHgAQQKMZZBSMAjwAIIBGM8goGAV4AEAAjWaQUTAK8ACAABrNIKNgFOABAAE0mkFGwSjAAwACaDSDjIJRgAcABNBoBhkFowAPAAig0QwyCkYBHgAQQKMZZBSMAjwAIIBGM8goGAV4AEAAjWaQUTAK8ACAABrNIKNgFOABAAE0mkFGwSjAAwACaDSDjIJRgAcABNBoBhkFowAPAAig0QwyCkYBHgAQQKMZZBSMAjwAIIBGM8goGAV4AEAAjWaQUTAK8ACAABrNIKNgFOABAAE0mkFGwSjAAwACaDSDjIJRgAcABNBoBhkFowAPAAig0QwyCkYBHgAQQKMZZBSMAjwAIIBGM8goGAV4AEAAjWaQUTAK8ACAABrNIKNgFOABAAHEQhtjGYEIikfBKBjCACCAaJJBvn//z/DuLQPDn5+jATwKhjYACCDG//8ZPgBpfmoaeuKcKMORU+IMLMx/R0N4FAxl8BEggGiSQUbBKBguGQQggEY76aNgFOABAAE0mkFGwSjAAwACaDSDjIJRgAcABNBoBhkFowAPAAig0QwyCkYBHgAQQKMZZBSMAjwAIIBGM8goGAV4AEAAjWaQUTAK8ACAABrNIKNgFOABAAG4NZsVAGEYBuf931Ocos7Nn25sOiMeJnhVQU+FUEjLl9762oFYA6gSaPusLREw07U3hnu9hR6NBvzM2mXdOWrxn2C9AFUNjO7EwFL/0PdPWsmLO1hyE85uZQ8NoMlwHJglfWSoUEBIz8ywCSC6ZZBptQwMKbkMDJ0dDAzvgAn2L9Cjr64zMMTnAxMqSAEwML5+YWB48IiB4cQRYMCAFjtSKTL3rWBgiKoCBugzBob16yAZEGT0ge0MDIv3Aa0GBu6/P2AnMPz7B8FDHby8CfRzKAPDtbeglAYRm9MExNshhcK/v1B/A/F/IP4MLMDuPhhcfvgHjKe8YgaGFRsYGOpqGBhW72VgWDiDgaFpEgPDfmAaCXNgYKiZwsCwChin32hU0AEEoK58VgwMwyj+E5+i8bcU0pSZlGQlIeXLYrKYK7CymHIDSk1Z2c7GBWgoFyBRspitJX0LG5nZaEqW1hbjlEuQkd27eOs953nO+b2O/zIbCcBTEB4N+OyAy6/Wiw4eO4wG8CtKHFcKbgbMGEz6sBYZUlmoVS9726woGGPY6q1XE7pdsMm5IQ2HDXwsIJ0WmXT+EZ3+VNRQEeLSZGlJzTo476kdCrzPA4lneZDw9jvk3iAZhp7m8KL5zqbgjeqe/Fl7wUlgCpWgvFTgvhXCBjw4bmvDLu2xJOS1C+fu/JuYKdh8gVteWirNcA4FgcBnXEfDSQBqy2eFgCCO41+lXPzZZA8OcnFy8AKSZ7Bv5w3c1ZabHBRR1h6WFtFKtE/gT9an5hFEzGWmman5zcz339cc5MGn1QFhsYCq4RwhCufTp1AyFwUITmZsl9iLpRy3qBrq5y3fPztXkRpZiDiChIB/xWPvIeMaYGRYDz3pABmjHUC58hEAZMBeFzAFEaRN9FftThzpdel56zRuPZ1J840xkktsomXoS+MFd2b+aUs1AGfliTKs94fEmdsvWAhuR/0xotV2iFXcKylLraY0ARdWVXI64On8uRJeAlBvxiwIAlEcd1GSSxBEKgcRchOC/P5LWzY5OQThUotHRJA0HHj98H2E0Gi8O+XevXu///8NOtvXvGcupMPGQwCIfQqvRcGh3oLomrkBdVeomTbiKg8K+Y2CL1nbF9/vr1HIHkXKKIT6yATuESkgpK81ZODFZQSejC12bVlLcT1DLNts/AXsfwwEEi4NYBN/jjAcTo6T5AJLR+/ukvOeMyaRCMaAs8e8owHHI/83nilx7nDxeyesKroNJVCvNgL/HXhT6uKKoxQ7zomoBWqSCJ4fAUTzDPIH6Jn/jBDMRkGVDeoXMDFRHuAgd4AS+y9gQmBjZRgFg6XWA2ZYVrT08QuUYTlw1y4M0PTwC5jG2GjTBv4IEEDMDQ0MwBYqA83Kis9PGRiaOyGjVa+AOf4isHOloUdiugaWctu3MDDIA9uflDSLvwCbce1AtwhKMzBcATYvlFSGVs0wbAGw4Fo7C1jrATOJOrA5vGklsCkILLzYgEX3OWAzXBpYC86eB6xFgC0POXFghxyYlnZtBTaDj0Lib98OYLMZ2AxTALYKZq8F9r2ANWcBsA/Frgqs/UUpGwwECCCad8P4xYCZYjcDgyywc+xnyMDQMAGYUYAdSEtgdXn5IbDDCKzK1wATv6wisI8C7DxuO8zAYO0I1APsLDIDA4JXCehxYNv4DjAAXCh0CzcwsP4C+x/1c4Ad82xgoAKr7ytAc52BGXb1CmDGATalfgCbgUZAtx4ButnRB9gUBHbgXwHVBEUBmyEco2mZNg19YEoExstrcQh373pgxxyYFswNIH3Am8A+0R5geuAGFpA2QHkuYHOKH5g2tgM766rADLX+GANDij6wPwXslxwCqg0Hph9HV2D6oULpBxBANM8g34GJ6yuwOmQBdsCfAPsdV64Cq0RgB/zmamBbF9gfkANmlFXTgInSC9iJBnaSmYAZ6g6w/XzjPLAEAWaku0B92cAO2kpgyRCTDCwVKGhmvQZGgpUTkAZmyG1A82WBHdS5wIzAXQcskaYDO+rAdq04sPTZDLRfFdgEmwZU/xzYdzGyBbrr/2g6piV4/wEyV/XjFWQa4B2Q/f41MNG/gPQbGYHxwQwaULkCFAc2vb4CawsZYHz9BY2yANVcvQkswIC1zmugfmZgn4oZ2OzipkIGAQggmmeQt28YGDzDgR4HJrQbQA9ElAKrT2CnSjWEgeEDsEOsIsXAEAxM+DzAZo+mNwPDCWApYAYswS8DO9J/gRnrMzBgBIAlf1Qg0NOgCUR2CppYwAD/Bsx0ExdDIuAl0NxIYDPLVJ6B4RGwRgHNQzED3SgMjJDPQHebOwMzK7DksvMHio3WHjQF0kbAWgSYoFmBiTsjj4GBTw2YdoAF6gdgAakMbDokA2t2CWAakQKmF563DAwHgU31lBJgAQssuLyANb0DsMaQBurPB8bvV2Cz/jYwvclYUu4ugAAa3ZM+CkYBnk46QACNrsUaBaMADwAIoNEMMgpGAR4AEECjGWQUjAI8ACCARjPIKBgFeABAAI1mkFEwCvAAgAAazSCjYBTgAQABNJpBRsEowAMAAmg0g4yCUYAHAAQQy2gQUBeAdikeOcPAwMrOwKBkyMAQ6kq6GVuWMzA8YWZgyAiD8F9dZWBYf4mBIT1yNHzpDQACaLQGoTJQFmJgmNPLwCCmzsCQ5sfAsOEaRBy2e/g3kPEb6d6Uf79Q91P/B8rf2cnAMGUmYr8+aDk3aHX35bMMDBv3MjD8+TcazvQCAAE0WoNQGYiJQzYanT3GwOAUAswwAgwM2xcyMNz9xMDg4AFkL2Vg4ADKP2EF1hB+kBWp3NwMDOKyDAzz5gP1uDEwvHwDzBDfGBj2A2sjNjGgea+B+u8yMOxdCVRnw8DgCMR87KNhTQ8AEECjGYTa4D/kQAr3WAYGLx0Ghu9XGBiyJwITNmhFqjQDwzdgRpHjZWDo2MzAoM7HwLB2PwODPLBGEDZiYDh4noGhbRoDw/GTDAy7gObYODEw9M9hYLDmYWDYsRvYZBNlYNAwHM0c9AQAATTaxKIyePCEgYGFjwHcJgItz/7HCcwAygwMfikMDG7awGbTdwaGt18ghwxwA9XxADOTRyIDg6seUIwLmImAmsTkgZkI2FQ7cZiBwUAXstuOF1jrCALVP70JbHKNNrHoBgACaHQ1L5UBaB/9T2CfgQWYAXig+6RBdzV+BYpxsgHlfkIOTwBtIeYFJvhvnyH1ODOwqPoNUgOsLZj/QfodP4BqBYQgBxeAjuoB7eEHbRXmA+pjGt0KSQ/wESCARjPIKBgFeDIIQACNNrFGwSjAAwACaLSTjgX8BvYTtq9hYLj5noHB3pSB4dFbBgZvL2DzB1qcfHnJwLD5FANDsC/2A+VObGVgeAhsEoX7A9V+RTS1sIGfwE779nUMDC+A6g01gEXWP8jW0aN3GRgyYig7pAIGPr9iYDh4nYHByx5+EMgoIBIABNBoeGErNYCp/skBBoaeOQwM7KIMDDKSwH4DsD/w7CVkHoMRdArHLmD/AdhPePEEMiz7GZgRPn4EigHVPT7DwLBsEQPDpDYGhinrGRg+APsZz14gjlIFnRD49iOEzQrsmD88CFS/AJjZgB16aXEGhtcXGBj65kL6HS9eQ9R9Am0XBm05/g85lvU10M7v0PmUz8CM/ASqDrSvG3QOMugc3o/vgHJANczsDAxq8qMnuJADAAJotAbBNnLBzMAgDEyooIJ/90UGhoJgYEK7xcBQUQRMsDIMDKt7GBiEgIluMzBRXwdmGmFgjbMNmFFCtIGJGnQahxywE36EgWHaDAYG3TAGhlNSwAwwEZh4FRgYqoIYGFLKGRiKKxgYkgKAJTowBsSAGfDbCWApD8QF2UAzTgM7hRxA84GZ7D0w0+gCO+5zVwNrFqD5KX4MDJWZkPNo/qsyMMyrAWKguoePGBisbRgYFkwDZjJzBgbxH0D1ggwMa84yMOTHAdXsgJjHNRq9JAGAABqtQXCVHKCDnYGpydsGcsr4+2/AmoSXgeH4BcgJ6Z+ACXImsJRX8QCqMQLWCMAaREURqO8fpIbh5WdgUABmMrdABgZFYAZQEAFmgJNAM9QYGHw0GRhW7gRmCuhwLRPoyFVgCR8RDiz1gTXDDyD/HdD8BcsYGJztIGdGsZswMHy9BzQDKK4KNE9fnYHhGrAZdu8SMNGrMDAkmEOOcBUBulnOkIFBXoKBwRLYpHpxBVjrAZtsX3+MNq/IAQABNBpmWMA3YNNkz1VgEwbYXPn/G3JU56nNDAz3gbWFHBfk0LmPwFomN52BoTsDWIt8AdY2wCbOio2QJtE1YCL+DswkasCEe3o3A8OWTcAMBDRXDljrHAf2BUSFGBh+fYc0lz4Da569wET+GtgkWruSgaERmBkuPAPaCcyMidEMDB3twL5OLjBDAs3hAWYsP2AtchMof+MhMCMC3ceqDGy63QFmVmCNFQDss7wDNueeX4cc7XryNOTEwXOgTA10171Xo3FLKgAIwN4ZtCAMw1AYnTiiMJiHofj/f5y4g2WUydzYvufb0Yv39Zw2lOY1SRNet2feH2MCFA9AEoQxJYA4hQ26H2zUu70pVZUzKKEPjHnMJnxW24j6qRTwBzd3j5cIwJSRKwrPfZEj3K6m2hRR9zMZhB1Aq2pTtH7eXj9j8A2ySUTbF6+lP070bcEBHWfkB+Uc6LnjpdrWNZKvc5rX+spatIyKvRy38/1jpEUAjWaQUTAK8GQQgAAafk0sYKm5cwUDQ3MTA8Ox88Amzh5gZ3keYjUtDIDa5ms2km78uoXA5tYD4tR+AjafeoFNpI5JkGsVVvUzMEyaj+oW0FL2mcuhJT6JAG5+L7DmwHIr11tgH6WlmYFh31XygnLzYgaGOy9Gdg4BCKDhl0GAzQsNOQaG6Y3A5g2wiaMAbKOLsUGaTSDwD3oTEWgpx+/fkGFb0DVe379D89cfyNqnP1B1sNumQE0e0DIRkHpQCt8K7BM8eQNtkiHdbvTzB6T5AwJcwCbPT2D/YhMwI/4BdkJuA9Xr6EKWnkAMhywngWWOr98g7ly/HWj2W1RvgYaIf6PlcpD534D9jUfAjML5H3IS5V+knMYMbB7uWg0sCE5B+KBry8Du/YsaFuDwQPbDT4j/QfaxAJt7P76jyo8kABBAw3KYFzRsKioMbDcC29xCwESkDuwsXwYm6DZgSW1swsDg4ANUBCxd799gYCgEJkbnVAYGE2A7/8UtBoZDwARtag5s7wM7zT2LGBj0jSFzIN+BZqU5MzBcvQZhbwJ2vKtkgQlwBgPDWWBnOSARmODOAO0BZoLQZAYGeWDfgIWDgUEVaPfro8DOdTEDw4K5DAyKoE7+LgaGytkMDLYewL4IaK4DmHBXr4SMMskpMDDMXcLAIAvM2IeB9t8Ddh6CvYGJfBowMwAzwR+gO1vKIBOUIPPlgW4QBBYI9/YDC4WNkJNZ/YuAfgd25G8D+yrsoDVhQIOXTwT6Qx6oDzoa1wPMOEZGQDf4QG7S2gkMHwFg5mV6ysDwAOh3b6Cdt4Gd/5/rgbUcMNN/eg4UA4aTkeLIyiAAATQsR7FAJTho0SBowSAzsAhgBCZWTmAn+jAwwn8AS+hDN4GKgAn5xj3Ifo0FwIQoDOyFbQAm4KXAJtnuI0C9QP27gSVvJDCxGwL1b1oDTCRAbWd3AhMOMEGLSwFrKlUGBqdABoYzwAywB9hk4weG5pHLkE4xvEIDsmVkgI3ZCwwM7RMgtYUw0F27jjMw+IQxMEgB7dkAtPPDayANFOMEukMUqF4SmCnLWxgY9m8Bmn2RgeH9Q2BiBfYWF29ADA+DawnQfSfAXMEJrBGfAmuS6+cYGA6cBTYvgWbq20KGmJ8Aa5lqoB+tHRgYzgHF3wPVHQP6/QfQnNNA926aBblRaz6wAPkKDKfjQDFWYCFwFmg3kxIDg6MBZAj5zrORV4MABNCwzCCc0sCaIYeBYVYfMMFvBiY4cWDkPgaWpMDM8QRYS7y6A7mGDXSjUnohAwMHMOW/BIaEXziwxH0JTOjA2ufZK8iNU+zABCgDLFmNgWbuBSaYH0B170Ez6sBMcvo0A0N/OWQJ+zdgycsBLF0f3AZmmIeIPsIOYIJlEGJgmNDGwLClg4Ehrw6YOIG1kCgXZJXuK2Ci//kGskX3KrAWuAg0mwNo9m2g20LsgTWKDgODHbAWegisDR4A3cQOtOvRa4T5e4EZ79RRyFIS0CjYO6C+90DzFNSBCR5YazwDigkCa4x4GwaGqcC+iijQL1+AmZILmAGfAGvQR4+ABYAnsGYC+jMshIFBTQtYGwHDZ88BoLt4gPRMBoYm0J0q8pCRupEGAAKQd0YrCMMwFAWLQUeHjsn+/9vmGD7IdAii4GQ5vfkKfdpTyyjJlnvb5vy0izX0Qih0jSiuaI5ijwZZCvZg26i+LxYsdboH1zvJdkVbZF+ZrwfTRKDl2HBLsk8pcT4ezMtG9CtLEuOnNnTDS9g5SFZ1Fo4alBjJwJcJC5krtxyPRzuUzvLxrnZQuXTxpOg8waZZeghrdxd2bbGI77J1GcvvCfmzNUE8x0HH57nBWPlk/Vk3F5endEWBNJm4kVcS059GR32f9+jjbw9tmLI+VsmW3v9Xl/t5FUCjw7yjYBTgySAAATQ6kz4KRgEeABBAoxlkFIwCPAAggEYzyCgYBXgAQACNZpBRMArwAIAAGs0go2AU4AEAATSaQUbBKMADAAJoNIOMglGABwAE0GgGGQWjAA8ACKDRDDIKRgEeABBAoxlkFIwCPAAggEYzyCgYBXgAQACNZpBRMArwAIAAGs0go2AU4AEAATSaQUbBKMADAAJoNIOMglGABwAE0GgGGQWjAA8ACKDRDDIKRgEeABBAoxlkFIwCPAAggEYzyCgYBXgAQACBMsjoFQijYBRgBywAAcRy7YEO6Ay/P6NhMQpGAQb4CBBgAIuYiS1blEEtAAAAAElFTkSuQmCC" alt="" width="140" height="156" /></div>Buletin Ekonomi ini merupakan jurnal lokal yang diterbitkan pertama kali tahun 2007 dengan Nomor ID 1180431320 dan tanggal permohonan Selasa, 29 Mei 2007 oleh : Fakultas Ekonomi Universitas Kristen Indonesia. Jurnal ini bertujuan untuk mengakomodasi dan menerbitkan hasil penelitian dosen-dosen Universitas Kristen Indonesia khususnya Fakultas Ekonomi (FE UKI) dan hasil dan penelitian bersama antara dosen dengan mahasiswa FE UKI di bidang kajian manajemen, akuntasi, perpajakan dan ekonomi.<br />Bidang spesifik yang dicakup dalam jurnal adalah Kajian Manajemen, Akuntansi, Pajak dan Ekonomi.<br /><br />Buletin ekonomi diterbitkan dua kali dalam setahun setiap bulan Februari dan Juli/Agustus/September, dan dimungkinkan diterbitkan edisi khusus. http://ejournal.uki.ac.id/index.php/beuki/article/view/6325 THE EFFECT OF USE, SOCIAL FACTORS AND SATISFACTION ON THE BEHAVIORAL INTERESTS OF INDIVIDUAL TAXPAYERS PPH 21 IN USING E-FILING (Case study at the Jakarta Pasar Rebo Primary Tax Service Office from 2018 to 2020) 2024-10-28T04:49:10+00:00 Mariana Berita Kurniawati Bertakurniawati041@gmail.com Melinda malau melinda.malau@uki.ac.id Fenny B.N.L.Tobing rutman.toruan@uki.ac.id <p><em>This study intends to look at the effect of use, social factors, and satisfaction on the behavioral intention of individual pph 21 taxpayers in using e-filing, as well as the effect of simultaneous use, social factors, and satisfaction on behavioral intentions of individual pph 21 taxpayers in using e -filing. This research is quantitative. Individual taxpayers who are registered at the Jakarta Primary Tax Service Office Pasar Rebo are the population of this study. 71 individual taxpayers who give their taxes electronically are the research samples. Random sampling is the method used in sampling. A questionnaire-based data collection method was used. Validity test, reliability test, and descriptive statistical analysis were used to test the instrument trials. The classical assumption test and multiple linear analysis are the data analysis techniques used in this study.</em><em> The results of this study showed: (1) the use positively affected the behavioral interest of individual taxpayers pph 21 in using e-filing with a regression efficiency value of 0.663 at a significant 0.000 &lt; 0.05 and a ttabel &gt; calculation (10.553&gt; 1.667); (2) social factors positively affect the behavioral interest of individual taxpayers PPh 21 in using e-filing with a regression coefficient value of 0.613 at a significant 0.00 &lt; 0.05 and a thitung &gt; ttabel (8.965 &gt; 1.667); (3) satisfaction positively affects the behavioral interest of individual taxpayers PPh 21 in using e-filing with a regression coefficient value of 0.610 at a significant 0.00 &lt; 0.05 and a thitung &gt; ttabel (12.489 &gt; 1.667); (4) Use, social factors, and</em> <em>satisfaction</em><em> have a positive and significant effect together on the behavioral interest of individual taxpayers PPh 21 in using e-filing. For ease of understanding, the government should issue a more thorough and straightforward explanation of the use of electronic archives.</em></p> <p><strong>Keywords</strong>: Usage, social factors, satisfaction, using e-filing</p> 2024-10-28T00:00:00+00:00 Copyright (c) 2024 Rosa Agustina Nababan , Christina N.Sihombing , Rutman Lumbantoruan http://ejournal.uki.ac.id/index.php/beuki/article/view/6339 INFLUENCE OF PRODUCT QUALITY, PRICE, AND LOCATION ON JERSEY PURCHASE DECISION FUTSAL AT THE KALIMASADA SPORT SHOP (Case study on Boys & Girls Futsal SMK Negeri 2 South Tangerang) 2024-10-29T05:13:28+00:00 Dita Maresta ditamaresta@gmail.com Fenny B.N.L Tobing fenny.tobing@uki.ac.id <p><em>These studies aim to determining effects of product qualities, prices, and locations on purchases decision for futsal jersey at the Kalimasada Sport shop for male and female futsal at SMK Negeri 2 South Tangerang. Data source use was primarlly data obtained by distribute questionnaire to 50 respondent use purposive sampling, and populations in these studies were male and female futsal players at SMK Negeri 2 South Tangerang with 50 respondents. Sampling as much as specified in the population. The independent variable in these studies consist of product qualities, prices, and location, while dependent variables is the purchase decision. The analysis use in these studies include validity test, reliabilities test, classic assumptions test, t test, F test, multipled linear regressions analysis, and the coefficients of determination. While secondaries data was obtaine through library researched by reading book and others data source that are still relate to this researched. Results of these studies indicating that: (1) there is a effect of product qualities on the purchasing decision of Jersey Futsal at the Kalimasada Sport Store. (2) there is a price effects on decisions to purchase Jersey Futsal at the Kalimasada Sport Store. (3) there is no effects of locations on purchase decisions for Jersey Futsal at the Kalimasada Sport Store. (4) There is a influences of product quality, prices, and locations on the decisions to purchasing Jersey Futsal at the Kalimasada Sport Shop, which is 43,2% and rested is influence by others variable not included in these studies. Suggestions in this research for the Kalimasada Sport are that the location at the Kalimasada Sport store can be even more strategic because setting an important business location for the companies, therefore the companies must pay attentions to how important it is to determine the location of the business, so that the company can progress and develop</em><em>.</em></p> <p><strong><em>Keywords:</em></strong> <strong><em>Product Qualities, Prices, Locations, Purchase Decisions </em></strong></p> 2024-10-29T05:13:01+00:00 Copyright (c) 2024 Dita Maresta, Fenny B.N.L Tobing http://ejournal.uki.ac.id/index.php/beuki/article/view/6340 PENGARUH PRODUK, HARGA, TEMPAT DAN PERSONAL SELLING TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN BASO ACI AKANG PAHLAWAN REVOLUSI JAKARTA TIMUR 2024-10-30T14:45:07+00:00 Fedro Alexander fedrohutagaoll@gmail.com Carolina F. Sembiring carolina.sembiring@uki.ac.id Tarsicius Sunaryo sunaryo@uki.ac.id <p><em>Th</em><em>ese</em> <em>research aim to determin</em><em>ing</em><em> the influence of product</em><em>s</em><em>, price, place, and personal selling on consumer purchasing decision at Baso Aci Akang Pahlawan Revolusi in East Jakarta. The data source</em><em>s</em><em> used in th</em><em>ese</em><em> stud</em><em>ies</em><em> is primar</em><em>lly</em><em> data obtaine through distribution</em><em>s</em><em> of research questionnaire to 68 respondent us</em><em>e</em><em> purposive sampling, and population in th</em><em>ese</em><em> stud</em><em>ies</em> <em>is all buyers at Baso Aci Akang. The sample was taken as determined by the Lemeshow formula, where the population is unknown. The independent variable in th</em><em>ese</em><em> stud</em><em>ies</em> <em>consist</em><em>an</em><em> of product, price, place, and personal selling, while dependent variable</em><em>s</em><em> is purchasing decisions. The analysis use in th</em><em>ese</em><em> stud</em><em>ies</em> <em>include validity test, reliability test, classic assumption testing, t-test</em><em>ing</em><em>, F-test</em><em>ing</em><em>, multiple linear regression</em><em>s</em><em> analys</em><em>t</em><em>, and the coefficient</em><em>s</em><em> of determination (R2). The result of th</em><em>ese</em><em> stud</em><em>ies</em> <em>show that</em><em>s</em><em>: (1) There is an influence</em><em>s</em><em> of the product on consumer purchasing decisions at Baso Aci Akang Pahlawan Revolusi in East Jakarta. (2) There is an influence</em><em>s</em><em> of price on consumer purchasing decisions at Baso Aci Akang Pahlawan Revolusi in East Jakarta. (3) There is an influence</em><em>s</em><em> of place on consumer purchasing decisions at Baso Aci Akang Pahlawan Revolusi in East Jakarta. (4) There is an influence of personal selling on consumer purchasing decisions at Baso Aci Akang Pahlawan Revolusi in East Jakarta. (5) The combined influence of product</em><em>s</em><em>, price</em><em>s</em><em>, place, and personal selling on consumer</em><em>s</em><em> purchasing decision at Baso Aci Akang Pahlawan Revolusi in East Jakarta is 31.4%, with remaining</em><em>s</em><em> influence by other</em><em>s</em><em> variable not includ</em><em>ing</em><em> in th</em><em>ese</em><em> stud</em><em>ies</em><em>. Recommendations from this research for Baso Aci Akang culinary business include adding new menu variations for meatball dishes and enhancing product quality with flavors desired by consumers. Baso Aci Akang should also pay attention to price competitiveness with similar products, as affordable prices are generally preferred by consumers. Additionally, Baso Aci Akang can promote itself on social media by leveraging food influencers to influence consumer purchasing decision</em><em>.</em></p> <p><strong><em>Keywords:&nbsp;</em></strong><em>Products, Prices, Places, Personal Selling, Purchase Decisions</em></p> 2024-10-29T00:00:00+00:00 Copyright (c) 2024 Fedro Alexander, Carolina F. Sembiring, Tarsicius Sunaryo http://ejournal.uki.ac.id/index.php/beuki/article/view/6344 PENERAPAN METODE TARGET COSTING DALAM MENGENDALIKAN BIAYA PRODUKSI UNTUK MENINGKATKAN LABA STUDI KASUS: UMKM GHANIOR INDONESIA 2024-10-30T13:52:06+00:00 Wahyu Daniel wahyusiregarr22@gmail.com Juaniva Sidharta Juaniva.sidharta@gmail.com Ramot P. Simanjuntak ramot_p_simannjuntak@yahoo.com <p><em>The purpose of this research is target costing is to win the competition and achieve business goals by controlling production costs and increasing profits. Target costing is a method of determining production costs based on selling prices and expected profit. In this study using descriptive quantitative. Data collection methods used in this research are observation, interviews, and documentation. The results of this study are jersey production costs based on target costing affect the increase in profits at the Ghanior Indonesia company because it can reduce production costs resulting in a change in the selling price, namely IDR 169,000 to IDR 135,000 for premium polyflex jersey, IDR 209,000 to IDR 160,000 for half print polyflex jersey. Rp. 214,000 becomes Rp. 165,000, half print plus, Rp. 209,000 becomes Rp. 170,000 for a full print jersey, and Rp. 249,000 becomes Rp. 190,000 for a polyflex full print jersey. The application of target costing also increases the company's average profit by 30%. The results of the research can be used as material for consideration in preparing business strategies and setting selling prices so that companies can survive in the market because they are able to produce quality products at competitive prices.</em></p> <p><strong><em>&nbsp;</em></strong></p> <p><strong><em>Keywords: target costing; production costs; profit</em></strong></p> 2024-10-30T13:51:15+00:00 Copyright (c) 2024 Wahyu Daniel, Juaniva Sidharta, Ramot P. Simanjuntak http://ejournal.uki.ac.id/index.php/beuki/article/view/6345 “PENGARUH BEBAN PAJAK, PROFITABILITAS, DAN SALES GROWTH TERHADAP TRANSFER PRICING TAHUN 2017 SAMPAI DENGAN 2021 (Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia) 2024-10-30T14:08:32+00:00 Ishak Andrian ishakkandriann@gmail.com Melinda Malau melinda.malau@uki.ac.id Emerald G. M Tobing emerald.tobing@uki.ac.id <p><em>developments on transfer pricing in important modern and synthetic assembly companies recorded in 2017-2021 in Indonesian Securities trading. Quantitative is the type of research used in this exploration and uses a quantitative explanation approach. The source of information used is the organization's annual financial report from the Indonesia Stock Exchange for the 2017-2021 period. The information collection strategy involved purposive testing of a population of 67 organizational companies meeting sample standards. The statistical criteria used are descriptive statistics and speculation testing using multiple linear regression analytical testing. Handling information using the SPSS 23 programming application with tax rates provides a positive and large difference, productivity provides a very negative difference and trade developments do not affect transfer pricing. Then tax rates, productivity and overall trade development influence the business entity's decision to carry out transfer pricing.</em></p> <p><strong><em>Keywords: Tax Burden, Profitability, Sales growth, Transfer Pricing</em></strong></p> 2024-10-30T14:08:09+00:00 Copyright (c) 2024 Ishak Andrian, Melinda Malau, Emerald G. M Tobing http://ejournal.uki.ac.id/index.php/beuki/article/view/6346 ANALISIS PENGARUHNYA TERHADAP KEPUASAN PELANGGAN TERHADAP PELAKSANAAN PARTISIPASI ANGGARAN DAN TOTAL QUALITY MANAGEMENT CV. MEKAR JAYA MANDIRI 2024-10-30T14:21:54+00:00 Chrisera Milleni Eliezer Juaniva.sidharta@gmail.com Juaniva Sidharta Juaniva.sidharta@gmail.com Ramot P. Simanjuntak ramot.simanjuntak@uki.ac.id <p><em>This research aimed to determine the effect of total quality management and budget participation on customer satisfaction in a service company providing export and import transportation services. The study used a quantitative method and secondary data, with 50 customers and 32 respondents. Results showed that total quality management and budget participation significantly influence customer satisfaction, with a 5.6% influence of independent variables and 94.4 explanations from other variables.</em></p> <p><strong><em>Keywords: Budget involvement, total quality management (TQM), and customer satisfaction</em></strong></p> 2024-10-30T14:21:29+00:00 Copyright (c) 2024 Chrisera Milleni Eliezer, Juaniva Sidharta , Ramot P. Simanjuntak http://ejournal.uki.ac.id/index.php/beuki/article/view/6347 PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PADA PT. TELEKOMUNIKASI CABANG SORONG 2024-10-30T14:36:03+00:00 Kristo Nifu kristonifu999@gmail.com Kuncu Saragih kuncu.saragih@gmail.com Melinda malau melinda.malau@uki.ac.id <p><em>The task performed by a business with the aim of determining or evaluating the extent to which the company has managed to achieve its goals is called the evaluation of company performance. Accounting Information Systems that use contemporary technology are required to meet organizational goals. Control is essential for a business's ability to carry out all its operational tasks and meet precisely defined objectives. The purpose of this study is to assess the relationship between internal control and implementation affecting business performance. For this investigation, there were 40 individual samples. In these investigations, regression analysis is used as a strategy. 1) Experimental findings in this study According to the findings of this study, company performance is strongly influenced by the limited use of accounting information systems. 2) T-test findings The results of this investigation show that internal control has a beneficial and slightly significant impact on business performance. 3) The effectiveness of internal control and implementation has an impact on business performance. </em></p> <p><strong><em>Keywords: Performance, AIS Implementation, Control</em></strong></p> 2024-10-30T00:00:00+00:00 Copyright (c) 2024 Kristo Nifu, Kuncu Saragih, Melinda malau http://ejournal.uki.ac.id/index.php/beuki/article/view/6351 PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR PERTANIAN YANG TERDAFTAR TAHUN 2017 SAMPAI DENGAN 2021 DI BURSA EFEK INDONESIA 2024-10-31T04:45:28+00:00 Renny Anggraeyani rennyanggraeyani01@gmail.com Elly Rasyid rasyid.elly@gmail.com Ramot P. Simanjuntak ramot_p_simanjuntak@yahoo.com <p><em>These studies aim to examine and analyze effect of corporated social responsibilities on tax evasion in agricultural sector company list from 2017 to 2021 on Indonesian Stock Exchange. The data collections method uses in these researched is secondaries data collections where data is quantitatives in forms of financial report access through IDX's official’s website, namely www.idx.co.id. The sampling methods in these studies use SPSS 26 measuring instrument with following criteria: (1) The total population of agricultural company listed on IDX (2) The numbers of companies that meet requirements as a sample is in accordance with GRI measurement standards. These studies use a population of 35 agricultural company listed on IDX in 2017-2021. These studies were tested using data analysis methods including descriptive analysis test, classic assumption test, hypothesis test, coefficient of determination test, and multiple linear regression analysis. The results of these studies showed that significance for effect of corporated social responsibilities on tax evasion was 0.021 &lt; 0.05 and value of t (count) 2,362 &gt; t (table) 1.992 so it can be concluding that Ho1 is rejected and Ha1 is accepted, meaning that it has a negative effect on significance corporated social responsibilities towards tax avoidance. It is known that significance of effect of leveraged on tax evasion is 0,597 &gt; 0.05 and value of t (count) 0,531 &lt; t (table) is 1.992 so that it can be conclude that Ho2 is accepted and Ha2 is rejected, which means that there is no influence of leveraged on tax evasion. It is known that significance value for influence of corporated social responsibilities and leveraged on tax evasion is 0.050 &lt; 0.05 and F value (count) 3.146 &gt; F value (table) 3.119 so it can be concluding that there is an influence of corporated social responsibilities, leveraged has an effect on tax evasion.</em></p> <p><strong><em>Keywords:&nbsp;</em></strong><em>Tax Avoidance, Corporated Social Responsibilities, Leveraged</em></p> <p><strong>&nbsp;</strong></p> 2024-10-31T00:00:00+00:00 Copyright (c) 2024 Renny Anggraeyani, Elly Rasyid, Ramot P. Simanjuntak http://ejournal.uki.ac.id/index.php/beuki/article/view/6353 PENGARUH CITRA MEREK, HARGA, DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN SEPATU FUTSAL ORTUSEIGHT (Studi Kasus Unit Kegiatan Olahraga Mahasiwa Futsal Putra dan Putri Univesitas Negeri Jakarta) 2024-10-31T04:50:34+00:00 Salwa Reza Safina Salwasafina11@gmail.com Carolina F. Sembiring carolina.sembiring@uki.ac.id <p><em>This study aims to provide information on the influence of brand image, price, and product quality on the purchasing decision of futsal shoes with the Ortuseight brand in the men's and women's futsal ukom, Jakarta State University. All Jakarta State University students who are actively registered in the Odd Semester of the 2022/2023 Academic Year are the population of this study. Validity test, reliability test, classic assumption test, t test, F test, multiple linear regression analysis, and the coefficient of determination (R2) are data analysis methods. The findings of this study are 1) there is no influence of brand image on the decision to purchase Ortuseight futsal shoes at Ukom futsal UNJ. (2) there is a price effect on the decision to purchase Ortuseight futsal shoes at Ukom futsal UNJ. (3) there is an effect of product quality on purchasing decisions for Ortuseight futsal shoes at Ukom futsal UNJ. (4) there is an influence of brand image, price, and product quality on the purchasing decision of Ortuseight futsal shoes.</em></p> <p><em>Keywords: Brand image, Price, Product Quality, Purchase Decision</em></p> 2024-10-31T04:50:33+00:00 Copyright (c) 2024 Salwa Reza Safina, Carolina F. Sembiring