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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) juremi: jurnal riset ekonomi Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Cakrawala Ilmiah Safari : Jurnal Pengabdian Masyarakat Indonesia Jurnal Penelitian Rumpun Ilmu Teknik
Eko Edy Susanto
Universitas Mulia
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analysis Of The Effect Of Financial Performance On Company Value With Corporate Social Responsibility And Good Corporate Governance Moderation Eko Edy Susanto; Anita De Grave; Bambang Prihananto
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 4 No 4 (2021): July 2021
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.708 KB) | DOI: 10.29138/ijebd.v4i4.1426

Abstract

This study aims to determine the effect of financial performance on firm value by disclosing corporate social responsibility and good corporate governance as a moderating variable. This research was carried out on the Indonesia Stock Exchange and accessed financial statements at the address www.idx.com. The independent variable in this study is financial performance. Variable moderation is corporate social responsibility and good corporate governance. The dependent variable is the value of the company. This research is a quantitative approach. The data used is secondary data in the form of the company's annual financial statements. The sample in this study is a Mining Company in Indonesia which is listed on the Indonesia Stock Exchange. The data retrieval technique used is the Proposal sampling technique with 17 sample companies within a period of 2 years, namely 2019 to 2020. Data analysis using multiple regression analysis with the help of SPSS version 24 program. The results of the study show (1) financial performance has an influence on company value positively, (2) corporate social responsibility has not been able to moderate financial performance against firm value, (3) good corporate governance has not been able to moderate financial performance against firm value.
The Effectiveness and Contribution of Hotel and Restaurant Tax Revenue to PAD Palopo City Ekki Satria Jaya; Eko Edy Susanto
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 5 (2022): September 2022
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v5i5.1990

Abstract

Purpose: Regional Original Income is revenue from local tax levies, regional levies, separated regional wealth management and other income. Restaurant tax and hotel tax are included in local taxes. Restaurants and hotels are potential sectors in increasing the effectiveness of tax revenues and their contributions can spur economic development in Palopo City. The purpose of this study was to determine the effectiveness and contribution of restaurant taxes and hotel taxes to PAD in Palopo City. The research was conducted at the Regional Revenue Service of Palopo City. Design/methodology/approach: The analytical method used is a descriptive method, namely analyzing the realization of restaurant tax and hotel tax realization data from 2016-2020. Findings: The results of the overall study The effectiveness of restaurant tax revenues and hotel taxes in 2016-2020 is very effective. Revenue from restaurant tax and hotel tax in 2016-2020 made a good contribution to PAD. Practical implications: The leadership of DISPENDA should be committed to the targets to be achieved every year, and strive to increase the contribution of restaurant taxes and hotel taxes to local revenues. Originality/value: The paper is original Paper type: Research paper
Pendampingan Pencatatan Laporan Keuangan Pada UMKM Pinem, Anwar Arifin; Siti Rahmayuni; Ekki Satria Jaya; Eko Edy Susanto
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 3 No. 4 (2023): Oktober: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v3i4.1147

Abstract

Balikpapan is a supporting city for the Capital of the Archipelago, which must have a notable icon for its progress. It comprises six districts, one of which is Balikpapan Tengah, consisting of six sub-districts: Gunung Sari Ilir, Gunung Sari Ulu, Mekar Sari, Karang Rejo, Sumber Rejo, and Karang Jati. The area is home to 4,575 Micro, Small, and Medium Enterprises (MSME). The objective of financial report recording assistance is to aid MSME in calculating the costs incurred in producing goods or products intended for sale by business operators.The assistance method involves providing training and guidance for entrepreneurs who join the MSME forum in each sub-district. The outcome of this assistance is that business operators can calculate production costs, determine the selling price, and create financial reports, including cash flow and profit and loss statements. This initiative aims to elevate Balikpapan's status by empowering MSME in Balikpapan Tengah to better manage their financial aspects. By enabling entrepreneurs to accurately calculate production costs and set competitive prices, the program contributes to the economic development and sustainability of these businesses. The training and guidance provided through the MSME forum serve as a crucial step towards enhancing the overall economic landscape of Balikpapan
Rancang Bangun Aplikasi Pendaftaran Santriwati Baru Dengan Fitur Computer Based Test(CBT) Menggunakan Algoritma Fisher Yates Berbasis Web : (Studi Kasus : Ma’had Tarbiyatul Banaat Ummu Sulaim Balikpapan) Muhammad Nurfalah Setiawan; Eko Edy Susanto
Jurnal Penelitian Rumpun Ilmu Teknik Vol. 1 No. 1 (2022): Februari : Jurnal Penelitian Rumpun Ilmu Teknik
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/juprit.v1i1.4226

Abstract

Ma'had Tarbiyatul Banaat Ummu Sulaim Balikpapan is a non-formal education institution and a Quran memorization (tahfidz) center based on a specialized Muslim women's Islamic boarding school. The registration process for new female students is currently done manually using spreadsheets and written exams. To address this issue, a solution is proposed in the form of an online registration application with a Computer-Based Test (CBT) feature that randomizes questions using the Fisher Yates algorithm. The research methodology used in this study includes data collection needs analysis, application design, and application testing. The results of the research indicate that this application allows prospective female students to fill out their personal information and take CBT exams online, with questions randomized using the Fisher Yates algorithm. Additionally, the administration of new female student registrations can efficiently manage student data and exam questions. This research has been successfully designed with the hope of assisting prospective female students in the registration process and simplifying administrative tasks for the staff. The use of the Fisher Yates algorithm for randomizing CBT questions also yields good results in minimizing cheating during the examination process.
STRATEGI PENGEMBANGAN PARIWISATA MICE DI INDONESIA: POTENSI, TANTANGAN, DAN PELUANG Ananda Pratama, Irfan; Eko Edy Susanto
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 3: Nopember 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i3.8834

Abstract

Pariwisata MICE (Meetings, Incentives, Conventions, and Exhibitions) merupakan salah satu segmen yang berkembang dalam industri pariwisata bisnis. MICE memiliki dampak positif dan potensi masa depan baik pada perkembangan ekonomi maupun masyarakat karena hubungan bisnis antara destinasi dan penyedia layanan bisnis. Indonesia saat ini berupaya mengembangkan potensi MICE di beberapa destinasinya, dengan banyak peluang untuk masa depan. Namun, untuk menjadi pemain inti MICE di kancah internasional, Indonesia masih harus menghadapi beberapa kelemahan dan ancaman. Penelitian ini bertujuan untuk menentukan sejauh mana pariwisata MICE di Indonesia, terutama di Jawa dan Bali, telah berkembang serta tantangan yang mereka hadapi saat ini.Sumber data diperoleh melalui wawancara mendalam, observasi, dan analisis dokumen. Analisis SWOT digunakan untuk mengidentifikasi kekuatan, kelemahan, peluang, dan ancaman bagi pariwisata MICE di Indonesia. Kesimpulannya, Indonesia memiliki banyak kekuatan dalam hal reputasi pariwisatanya. Lima kota utama yang dipersiapkan menjadi destinasi inti MICE di Indonesia adalah Bali, Jakarta, Bandung, Yogyakarta, dan Surabaya. Meski demikian, Indonesia harus terus membuat strategi promosi MICE yang tepat untuk tidak tertinggal dari negara-negara tetangga.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Eko Edy Susanto; Zuli Suryani
Jurnal Cakrawala Ilmiah Vol. 3 No. 9: Mei 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Nilai perusahaan merupakan persepsi investor terhadap nilai keberhasilan perusahaan yang terkait erat dengan harga sahamnya. Hal ini dikarenakan nilai perusahaan berfungsi sebagai tolak ukur keberhasilan perusahaan memberikan kemakmuran kepada investor. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan (SIZE), leverage (DER), dan profitabilitas (ROA) terhadap nilai perusahaan (PBV). Dalam penelitian ini Teknik pengambilan sampel menggunakan Sampling Purposive sebanyak 35 sampel perusahaan manufaktur sektor plastik dan kemasan yang terdaftar di Bursa Efek Indonesia (BEI) selama 2016-2020. Metode pengujian yang digunakan dalam penelitian ini adalah metode analisis linier berganda. Hasil penelitian uji t menunjukkan bahwa ukuran perusahaan (SIZE), leverage (DER), dan profitabilitas (ROA) berpengaruh positif dan signifikan terhadap nilai perusahaan (PBV). Hasil penelitian uji F menunjukkan bahwa ukuran perusahaan (SIZE), leverage (DER), dan profitabilitas (ROA) berpengaruh positif dan signifikan terhadap nilai perusahaan (PBV).
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK Eko Edy Susanto; Siti Nur Cahyati
Juremi: Jurnal Riset Ekonomi Vol. 3 No. 6: Mei 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v3i6.7644

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, ukuran perusahaan dan kepemilikan institusional terhadap penghindaran pajak. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2020. Penentuan sampel menggunakan metode purposive sampling. Sampel yang didapatkan sebanyak 11 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan diolah dengan menggunakan program SPSS versi 26. Hasil penelitian menunjukkan bahwa profitabilitas, leverage, ukuran perusahaan berpengaruh positif signifikan terhadap penghindaran pajak, sedangkan kepemilikan institusional tidak berpengaruh terhadap penghindaran pajak, serta profitabilitas, leverage, ukuran perusahaan dan kepemilikan institusional secara simultan berpengaruh signifikan terhadap Penghindaran Pajak.
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA Muhamad Eko Wahyu Umaryadi; Eko Edy Susanto; Henny Okta Piyani; Dina Grease Irawati Idiah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.9692

Abstract

This study examines whether managerial ownership, institutional ownership, profitability, and leverage are associated with earnings management among consumer goods companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach was employed, utilizing purposive sampling to include only firms with complete data. The analysis was conducted using multiple linear regression. The results indicate that both managerial and institutional ownership exhibit a positive and statistically significant relationship with earnings management practices. In contrast, performance measures (profitability) and capital structure (leverage) show no significant effect. These findings suggest that ownership structure alone may be insufficient to restrain opportunistic financial reporting behavior, while profitability and debt levels do not appear to be the primary drivers of earnings management within this sample.
Co-Authors Ananda Pratama, Irfan Anita De Grave Bambang Prihananto Dina Grease Irawati Idiah Ekki Satria Jaya Ekki Satria Jaya Henny Okta Piyani Muhamad Eko Wahyu Umaryadi Muhammad Nurfalah Setiawan Pinem, Anwar Arifin Siti Nur Cahyati Siti Rahmayuni Zuli Suryani