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All Journal Jurnal Ilmiah Edunomika (JIE) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Ekonomi dan Manajemen (JEKMA) Journal of Social And Economics Research Jurnal Riset Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Global Leadership Organizational Research in Management
Eko Cahyo Mayndarto
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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PENGARUH FINTECH DAN ECCOMERCE TERHADAP KINERJA KEUANGAN UMKM DI INDONESIA HM Ridlwan Hambali; Sandriana J Nendissa; Eko Cahyo Mayndarto; Moh. Muchlis Djibran; Arfandy Dinsar
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12883

Abstract

This research explains the impact of the use of financial technology (Fintech) and electronic commerce (E-commerce) on the financial performance of Micro, Small and Medium Enterprises (MSMEs) in Indonesia. Along with the rapid development of information and communication technology, especially in the Fintech and E-commerce sectors, MSMEs are becoming the center of attention as strategic elements of the national economy. The aim of this research is to identify the positive or negative influence of Fintech and E-commerce on the financial performance of MSMEs. Data analysis methods include multiple linear regression, partial T test, and simultaneous F test. The research results show that Fintech and E-commerce have a positive and significant impact on the financial performance of MSMEs. Regression analysis highlights a significant relationship between both independent variables and financial performance, with positive regression coefficients for Fintech and E-commerce. Partial T tests confirmed that each variable exerted a significant effect individually, while simultaneous F tests showed significant joint effects. The findings of this research provide practical implications in improving performance strategies, supporting informational managerial decisions, formulating business policies, and emphasizing the importance of influencing factors, namely Fintech and E-commerce. In conclusion, the use of Fintech and E-commerce can be considered an effective strategy for improving the financial performance of MSMEs in Indonesia. These implications provide a basis for decision making and improving strategies in facing the challenges and opportunities of the MSME sector in the digital era.
THE MODERATION EFFECT OF TRANSPARENCY ON THE INFLUENCE OF TAX AGGRESSIVENESS ON COMPANY VALUE (Case Study of Manufacturing Companies on the IDX from 2018 to 2022) Rini Novianti; Asri Ady Bakri; Eko Cahyo Mayndarto; Tri Widyastuti Ningsih; Mega Arisia Dewi
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11064

Abstract

This research is motivated by the importance of company value as an illustration of public trust in the company. This research aims to determine the effect of tax aggressiveness on company value in manufacturing companies on the BEI from 2018 to 2022 and how transparency acts as a moderation on company value in manufacturing companies on the BEI from 2018 to 2022. This research method is descriptive quantitative. The population of this research is manufacturing companies on the IDX from 2018 to 2022 with a sampling technique, namely purposive sampling. The data used is secondary data. The data analysis technique used is Moderated Analysis Regression (MRA) using SPSS 26 software. The results of this research show that 1) Tax aggressiveness has a positive and significant effect on company value in manufacturing companies on the BEI from 2018 to 2022, and 2) Transparency is able to moderate the effect tax aggressiveness on company value in manufacturing companies on the IDX from 2018 to 2022. This suggests that if manufacturing companies want to increase company value, then the company should increase tax aggressiveness and transparency.
Revitalisasi Organisasi Tranformasi Birokrasi Menuju Profesionalisme Unggul Dalam Akuntansi Keprilakuan Eko Cahyo Mayndarto
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1481

Abstract

The transformation of bureaucracy towards professionalism is a critical journey in increasing organizational efficiency and effectiveness. In an era of global dynamics and increasingly complex societal demands, the bureaucracy must adapt to meet high standards of professionalism. This research explores strategies and concrete steps that can be implemented to strengthen professionalism in a bureaucratic environment. First, this research analyzes the role of technology and innovation in increasing bureaucratic operational efficiency, enabling more responsive and connected system integration. Furthermore, the focus on developing competencies and skills involves developing human resources that are oriented towards professionalism. Establishing an organizational culture that promotes ethics, transparency and accountability is also an important focus in stimulating positive change. The research results show that through a combination of these strategies, the bureaucracy can achieve higher professionalism, improve services to the community, and build trust as the main pillar in organizational governance. In conclusion, transformation towards professionalism is not only a necessity, but also an opportunity to improve service quality and answer complex challenges in an ever-changing world
Sales Report Pada Momen Natal Tahun 2023 di Divisi Department Store PT. Trans Retail Indonesia Kayla Malda Afrizza; Eko Cahyo Mayndarto; Wati Rosmawati
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2446

Abstract

Department Store is part of a supermarket that provides goods such as clothing, cosmetics, shoes, and accessories. This final project report aims to find out the sales report at the Christmas moment in 2023 in the department store division of PT Trans Retail Indonesia. This final project report uses primary data obtained through the system used by the PT Trans Retail Indonesia department store. Based on the results of data processing using vlookup and pivot, it shows that the sales results of the department store division at the Christmas moment in 2023 have decreased sales by 12.75% compared to the sales of the Christmas moment in 2022. With this it is very clear that the department store division's Christmas sales in 2023 did not reach the desired target.
PENGARUH INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI DKI JAKARTA Moh. Fajar Sutoyo; Eko Cahyo Mayndarto; Shofia Asry
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.105

Abstract

Perusahaan perlu melihat kompentensi dan sikap independensi yang dimiliki oleh seorang auditor tersebut. Independensi dan Kompetensi Auditor yang menjadi variabel penelitian ini merupakan hal yang berkaitan dengan Kulitas Audit. Penelitian ini bertujuan untuk mengetahui pengaruh Independensi dan Kompetensi Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di DKI Jakarta. Berdasarkan hasil pengujian SPSS v.25, Pengaruh Independensi dan Kompetensi secara simultan berpengaruh terhadap Kualitas Audt pada Kantor Akuntan Publik di DKI Jakarta. Hal ini di tunjukan dengan nilai variable dependen Kualitas Audit secara simultan dipengaruhi oleh variable independen dalam penelitian ini yaitu Independensi dan Kompetensi Auditor. Pada penelitian ini, hasil analisis data diperloleh R Square (R2) sebesar 0,723 atau 72,3% yang berarti Kualitas Audit pada Kantor Akuntan Pubik di DKI Jakarta di pengaruhi oleh Independensi dan Kompetensi. Sisanya di pengaruhi oleh variable lain yang tidak termasuk kedalam penelitian ini.
PENGARUH RETURN ON ASSET (ROA) DAN NET PROFIT MARGIN (NPM) TERHADAP PERTUMBUHAN LABA PADA PT. AKASHA WIRA INTERNATIONAL TBK TAHUN 2011-2021 Liliana Rizkidayanti; Eko Cahyo Mayndarto; Ida Harahap
Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2023): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v2i3.977

Abstract

Penelitian ini bertujuan untuk mengetahui kemampuan PT. Akasha Wira International Tbk dalam memperoleh laba dan mengetahui pengaruh Return on Asset (ROA), dan Net Profit Margin (NPM) terhadap laba. Pertumbuhan laba yang baik dapat menjadi tolak ukur dalam keberhasilan perusahaan, laba merupakan dasar ukuran kinerja bagi kemampuan manajemen dalam mengoperasikan harta perusahaan. Sampel penelitian ini adalah laporan keuangan PT. Akasha Wira International Tbk periode tahun 2011-2021. Setelah melakukan pengolahan dengan software SPSS versi 26 hasil pengujian yang didapat menunjukkan bahwa (i) Return On Asset (ROA) berpengaruh signifikan terhadap pertumbuhan laba Hₒ diterima (ii) Net Profit Margin (NPM) tidak berpengaruh signifikan sehingga Hₒ ditolak, (iii) serta pengaruh signifikan dari variabel independen secara simultan terhadap variabel dependen, sehingga Hₒ diterima, yakni terdapat pengaruh signifikan pada variabel Return On Asset (ROA) dan Net Profit Margin (NPM) terhadap Pertumbuhan Laba Perusahaan.
ANALISIS PERAN JABATAN DAN BUDAYA ORGANISASI UNTUK PENGEMBANGAN SUMBER DAYA MANUSIA PADA PT SEGARA ARTHA INVESTAMA (MSIB BATCH 3) Setiawan Hariyadi; Eko Cahyo Mayndarto; Sabarkita Sembiring
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 4 No. 7 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v4i7.2568

Abstract

Sumber Daya Manusia merupakan salah satu faktor penting dalam suatu organisasi disamping faktor lain seperti modal. Dalam konteks human capital yang menjadikan karyawan sebagai aset yang utama dalam suatu perusahaan yang mana nantinya dapat dijadikan penunjang keberlangsungan untuk perusahaan tersebut. Pada kesempatan kali ini peneliti membahas analisis jabatan dalam pengembangan sumber daya manusia. Analisis jabatan merupakan langkah awal bagi perusahaan dalam melakukan pengembangan kemampuan para karyawan yang mana akan dijadikan tolak ukur dalam menganalisa suatu jabatan atau suatu kompetensi, yang merupakan pembaruan dalam proses pengembangan sumber daya manusia di industri, terutama pada era modern saat ini. Dengan demikian setelah analisis jabatan ini dilakukan akan dilanjutkan lagi untuk pembuatan kamus kompetensi yang bertujuan untuk mengetahui kompetensi yang dimiliki bagi setiap jabatan dan indikator perilaku yang nantinya dapat dijadikan acuan untuk melakukan rekruitmen karyawan baru, dll sesuai dengan kompetensi yang harus dimiliki pada setiap jabatan. Teknis analisis data yang dilakukan pada penelitian ini menggunakan analisis deskriptif yang memberikan gambaran umum tentang data yang ada karena analisis ini bersifat lebih naratif. Untuk mengumpulkan data pada proses penelitian ini, peneliti menggunakan teknik observasi, dokumentasi, praktik kerja lapangan dengan mengikuti program magang bersertifikat kampus merdeka sehingga data yang diperoleh berdasarkan hasil dari kegiatan tersebut secara langsung. Dalam rangka pengembangan organisasi, analisis jabatan juga dapat membantu organisasi dalam memperbaiki proses bisnis dan meningkatkan kinerja organisasi secara keseluruhan. Dengan memahami tugas-tugas dan tanggung jawab dalam suatu posisi pekerjaan, organisasi dapat mengidentifikasi area yang memerlukan perbaikan dan pengembangan, sehingga dapat merancang program pengembangan organisasi yang lebih efektif dan efisien.
Pengaruh Penerapan Green Accounting dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan Pertambangan yang Tercatat di Bursa Efek Indonesia Periode Tahun 2020-2022 Regina Siri; Eko Cahyo Mayndarto; Shofia Asry
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1166

Abstract

This study aims to determine 1) the effect of implementing green accounting on the company's financial performance, 2) the effect of corporate social responsibility on the company's financial performance, and 3) the effect of implementing green accounting and corporate social responsibility on the financial performance of mining companies listed on the Indonesia Stock Exchange in 2020-2022. The method in this study uses a quantitative method. The data sources used in this study are secondary data types and the sampling technique uses the purposive sampling method by obtaining 10 companies out of 63 companies with a total of 30 annual reports listed on the Indonesia Stock Exchange in 2020-2022 which will be the object. Data analysis used in this study is descriptive statistical analysis, classical assumption tests, and simple regression tests. The results of this study indicate that the implementation of green accounting has a positive and significant effect on the company's financial performance, corporate social responsibility has a positive and significant effect on the company's financial performance and the implementation of green accounting and corporate social responsibility also simultaneously has a positive and significant effect on the company's financial performance
Analisis Penentuan Strategi Digital Marketing pada Toko Tumblrin Maudina Inayah; Eko Cahyo Mayndarto; Orni Juliati
Global Leadership Organizational Research in Management Vol. 2 No. 4 (2024): Global Leadership Organizational Research in Management
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/glory.v2i4.1698

Abstract

The emergence of digitalization in marketing presents opportunities and changes to large, medium and small business actors. Implementing digitalization in marketing accompanied by creating and determining digital strategies marketing. A digital marketing strategy is a marketing plan or activity who use digital media, such as the internet or online marketing, to achieve marketing goals and expand consumer reach. Strategy digital marketing is the right choice for SMEs/MSMEs, incl TumblrIn, marketing products and carrying out promotions. Research purposes This is to find out how to determine a digital marketing strategy, implementation and results of the impact of determining a digital marketing strategy on TumblrIn Store. In this research, quantitative and qualitative descriptive methods were used used to provide a deeper picture and understanding comprehensive approach to the phenomenon under study. Additionally, for collection data, the researcher used observation and documentation techniques from the final assignment project which is the final assignment for graduation after taking part Merdeka Campus Certified Independent Study program at PT. Nurul Fikri Create Innovation. The research results show that digital strategy marketing on TumblrIn has been determined using SWOT Analysis (Strengths, Weaknesses, Opportunities, Threats), STP (Segmentation, Targeting, Positioning), and Marketing mix. Implementation of digital marketing strategies in TumblrIn has been doing quite well and achieved several goals. Utilization online media in digital marketing strategies has also been successful quite a lot of traffic, although not all online media get the same amount of traffic. However, the amount of traffic has exceeded initial targets can be converted into potential customers.).
Revitalisasi Organisasi Tranformasi Birokrasi Menuju Profesionalisme Unggul Dalam Akuntansi Keprilakuan Eko Cahyo Mayndarto
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1481

Abstract

The transformation of bureaucracy towards professionalism is a critical journey in increasing organizational efficiency and effectiveness. In an era of global dynamics and increasingly complex societal demands, the bureaucracy must adapt to meet high standards of professionalism. This research explores strategies and concrete steps that can be implemented to strengthen professionalism in a bureaucratic environment. First, this research analyzes the role of technology and innovation in increasing bureaucratic operational efficiency, enabling more responsive and connected system integration. Furthermore, the focus on developing competencies and skills involves developing human resources that are oriented towards professionalism. Establishing an organizational culture that promotes ethics, transparency and accountability is also an important focus in stimulating positive change. The research results show that through a combination of these strategies, the bureaucracy can achieve higher professionalism, improve services to the community, and build trust as the main pillar in organizational governance. In conclusion, transformation towards professionalism is not only a necessity, but also an opportunity to improve service quality and answer complex challenges in an ever-changing world
Co-Authors Arfandy Dinsar Asri Ady Bakri Caroline Caroline Ida Harahap Kayla Malda Afrizza Liliana Rizkidayanti Loso Judijanto M. Ridlwan Hambali Maudina Inayah Mega Arisia Dewi Moh. Fajar Sutoyo Moh. Muchlis Djibran Ningsih, Tri Widyastuti Orni Juliati Regina Siri Rini Novianti Sabarkita Sembiring Sandriana J Nendissa Setiawan Hariyadi Shofia Asry Wati Rosmawati