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All Journal Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam JURNAL MANAJEMEN BISNIS Journal Of Business, Finance, and Economics (JBFE) Jurnal Lemhannas RI Proceeding of The International Conference on Economics and Business Jurnal Visi Manajemen (JVM) The International Conference on Education, Social Sciences and Technology (ICESST) Proceedings of The International Conference on Business and Economics Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Manajemen dan Ekonomi Kreatif Indonesian Economic Review Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Bisnis Inovatif dan Digital Studia Ekonomika International Journal of Management, Accounting & Finance International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE) Jurnal Riset dan Inovasi Manajemen
Eka Wahyu Kasih
Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Selisih Laba Akuntansi Dan Laba Fiskal Serta Laba Sebelum Pajak Tahun Berjalan Terhadap Persistensi Laba Pada Perusahaan Barang Konsumsi Yang Terdaftardi Bursa Efek Indonesia (BEI) Tahun 2008-2010 Kasih, Ekawahyu
Studia Ekonomika Vol. 13 No. 1 (2015): Studia Ekonomika Volume 13 Nomor 1 Januari Tahun 2015
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v13i1.52

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh selisih antara laba akuntansi dan laba fiskal secara parsial maupun secara simultan terhadap persistensi laba pada perusahaan konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2008-2010. Adapun hipotesis yang diajukan adalah: (1) large positive book-tax differences berpengaruh terhadap persistensi laba, (2) large negative book-tax differences berpengaruh terhadap persistensi laba, (3) laba sebelum pajak tahun berjalan berpengaruh terhadap persistensi laba, dan (4) large positive book-tax differences, large negative book-tax differences, dan laba sebelum pajak tahun berjalan berpengaruh secara simultan terhadap persistensi laba. Sampel yang digunakan adalah 25 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI), dan mempublikasikan laporan keuangan yang diaudit konsisten pada tahun 2008-2010. Hasil penelitian menunjukkan bahwa: (1) large positive book-tax differences tidak mempunyai pengaruh. Hasil ini dibuktikan dengan thitung sebesar 0,4333 < ttabel sebesar 1,699 dengan signifikansi 0,668 > 0,05 maka H01 diterima (2) large negative book-tax differences tidak mempunyai pengaruh. Hasil ini dibuktikan dengan thitung sebesar 0,342 < ttabel sebesar 1,699 dengan signifikansi 0,735 > 0,05 maka H02 diterima (3) laba sebelum pajak tahun berjalan mempunyai pengaruh. Hasil ini dibuktikan dengan thitung sebesar 16,135 > ttabel sebesar 1,699 dengan signifikansi 0,000 < 0,05 maka H03 ditolak (4) secara simultan, large positive book-tax differences, large negative book-tax differences, dan laba sebelum pajak tahun berjalan mempunyai pengaruh terhadap persistensi laba. Hasil ini dibuktikan dengan Fhitung sebesar 89,137 > Ftabel sebesar 2,960 dengan signifikansi 0,000 < 0,05 maka H04 ditolak
Analisis Faktor- Faktor Yang Mempengaruhi Pembayaran Deviden Kasih, Ekawahyu; Hidayati, Bella Nurul
Studia Ekonomika Vol. 13 No. 2 (2015): Studia Ekonomika Volume 13 Nomor 2 Juli Tahun 2015
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v13i2.57

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang dapat mempengaruhi kebijakan pembayaran dividen. Faktor-faktor tersebut meliputi faktor finansial dan faktor nonfinansial. Dalam penelitian ini faktor yang digunakan adalah faktor finansial dengan menggunakan rasio-rasio keuangan sebagai ukurannya. Rasio-rasio keuangan tersebut diantaranya rasio likuiditas yang diukur dengan current ratio, rasio leverage yang diukur dengan debt ratio, rasio profitabilitas yang diukur dengan return on investment, rasio nilai pasar yang diukur dengan earning per shares, dan rasio aktivitas yang diukur dengan total assets turnover. Semua rasio-rasio tersebut digunakan sebagai variabel independen. Dan variabel dependen yang digunakan adalah cash dividend. Populasi dalam penelitian ini adalah perusahaan sektor perdagangan besar barang produksi yang listing di Bursa Efek Indonesia (BEI) periode 2010-2014. Sampel yang dikumpulkan menggunakan metode purposive sampling. Total 7 Perusahaan ditentukan sebagai sampel. Metode analisis ini menggunakan regresi linier berganda. Penelitian menunjukkann bahwa secara parsial variabel current ratio, earning per shares dan total assets turnover berpengaruh negatif signifikan terhadap cash dividend, dan variabel return on investment berpengaruh positif signifikan terhadap cash dividend, sedangkan variabel debt ratio tidak berpengaruh signifikan terhadap cash dividend. Hasil penelitian ini memperoleh R2 sebesar 53,9% yang berarti bahwa kemampuan variabel independen dalam menjelaskan variabel dependen, sisanya sebesar 46,1% dijelaskan oleh variabel lain.
Analisis Kinerja Keuangan Bank Devisa Dan Nondevisa Di Indonesia Kasih, Ekawahyu; Kartika, Widyawati
Studia Ekonomika Vol. 14 No. 1 (2016): Studia Ekonomika Volume 14 Nomor 1 Januari Tahun 2016
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v14i1.62

Abstract

Rasio kinerja perusahaan merupakan unsur penting yang menjadi pertimbangan pihak debitur untuk memberikan dananya kepada perusahaan. Penelitian ini bertujuan untuk menganalisis perbedaan dan perkembangan kinerja keuangan bank devisa dan nondevisa pada periode tahun 2004 – 2006. Indikator yang digunakan dalam penelitian ini berupa rasio-rasio keuangan pokok perbankan, yaitu Capital Adequacy Ratio (CAR), Pemenuhan Penyisihan Penghapusan Aktiva Produktif (PPAP), Non Performing Loan (NPL), Return on Assets (ROA), Biaya Operasional Pendapatan Operasional (BOPO), dan Loan to Deposit Ratio (LDR). Sampel dalam penelitian ini berjumlah 60 bank yang diklasifikasikan menjadi bank devisa (29 bank) dan bank nondevisa (31 bank). Metode yang digunakan dalam penelitian ini adalah metode komparatif dan metode deskriptif. Untuk menganalisis perbedaan kinerja keuangan bank devisa dan nondevisa, dilakukan pengujian hipotesis untuk masing-masing indikator dengan menggunakan Independent Sample T-Test dan Mann Whitney Test. Selanjutnya, untuk menganalisis perkembangan kinerja keuangan bank devisa dan nondevisa, dilakukan dengan menghitung perubahan dan standar deviasi masing-masing indikatornya. Hasil penelitian ini menunjukkan bahwa tidak terdapat perbedaan kinerja keuangan yang signifikan antara bank devisa dan nondevisa dengan menggunakan indikator CAR, Pemenuhan PPAP, NPL, ROA, dan BOPO. Sebaliknya, terdapat perbedaan kinerja keuangan yang signifikan antara bank devisa dan nondevisa dengan menggunakan indikator LDR. Perkembangan kinerja keuangan bank devisa dan nondevisa pada umumnya mengalami penurunan dan perkembangan kinerja keuangan bank devisa lebih stabil dibandingkan dengan kinerja keuangan bank nondevisa.
Exploring the Dynamics of Recruitment Deception in Global Labor Exploitation: From Policy to Practice Eka Wahyu Kasih; Benardi Benardi; Grace Yulianti
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 1 No. 3 (2024): September : International Journal of Business Law, Business Ethic, Busines Comu
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v1i3.244

Abstract

This qualitative literature review investigates the phenomenon of recruitment deception within the framework of global labor exploitation. It explores the disconnect between existing policies designed to protect workers and the actual practices in recruitment processes across various industries and geographical regions. By analyzing a range of scholarly articles, reports, and case studies, the review identifies prevalent deceptive practices that exploit vulnerable populations, including migrant workers and those in precarious employment situations. The findings reveal significant gaps in the enforcement of protective legislation and highlight the emotional and psychological impacts of deception on affected individuals. Furthermore, the review emphasizes the necessity for collaborative efforts among stakeholders—including governments, non-governmental organizations, and community groups—to create effective interventions that address these injustices. Ultimately, the study calls for a more inclusive policy-making process that incorporates the experiences of survivors, aiming to develop comprehensive strategies to combat recruitment deception and enhance labor market equity.
Integrasi IQ, EQ, Penguasaan Teknologi dan Ketelitian pada Kualitas Keputusan Organisasi Ruslaini Ruslaini; Ekawahyu Kasih
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 1 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i1.5617

Abstract

In the current era of rapid technological disruption, effective decision-making within organizations is crucial for maintaining competitive advantage and operational sustainability.This study investigates the elements that lead to prudent decision-making, emphasizing the combination of emotional and intellectual intelligence (EQ), constant advancement in technological and information mastery, and meticulousness. The study identifies how these elements interact to improve decision quality by synthesizing the body of previous information. The results show that IQ and EQ together account for 50% of decision quality, whereas knowledge, technological proficiency, and meticulousness account for 20% and 30% of the total, respectively. While EQ focuses on understanding and controlling emotions, IQ covers cognitive skills like logical reasoning and problem-solving. Technology and knowledge mastery facilitate decision-making by delivering pertinent information in a timely manner via efficient knowledge management systems (KMS). Meticulousness, characterized by careful attention to detail, is essential for thorough and precise decision-making. The integration of intellectual intelligence (IQ) and emotional intelligence (EQ), technological proficiency, and meticulousness forms a comprehensive framework for achieving wise and accurate decisions, ensuring that organizations remain agile and responsive to dynamic environments.
Analysis of Implemented Policy Strategies and Innovations in Legal Management of Natural Resources and Renewable Energy in Indonesia Seger Santoso; Eka Wahyu Kasih; M. Reza Saputra
Jurnal Riset dan Inovasi Manajemen Vol. 1 No. 4 (2023): November: Jurnal Riset dan Inovasi Manajemen
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v1i4.4197

Abstract

This research analyzes strategies and policy innovations in managing natural resources and renewable energy laws in Indonesia. Using a qualitative approach, this study examines the implemented environmental policies, the roles of central and regional governments, and the challenges in their implementation. The results show that Indonesia has implemented various policies and regulations to support sustainable natural resource management. Law No. 32 of 2009 on Environmental Protection and Management is the main foundation, followed by its derivative rules. However, policy implementation still faces challenges such as land conflicts, environmental degradation, and overexploitation of natural resources. In the context of renewable energy, the government has issued fiscal and non-fiscal incentives to promote its adoption. Presidential Regulation No. 112 of 2022 is an example of a policy that provides various tax incentives and licensing facilities for renewable energy projects. This study concludes that Indonesia needs a comprehensive and collaborative approach to address challenges and optimize natural resource management and renewable energy development. Recommendations include simplifying bureaucratic procedures, increasing transparency in procurement processes, and strengthening investment guarantee mechanisms to enhance private sector participation in renewable energy infrastructure development.
Follow Dual Profession : Practitioner Business and College Lecturer Eka Wahyu Kasih; Ruslaini Ruslaiini; Selvi Agustina
International Journal of Business, Marketing, Economics & Leadership (IJBMEL) Vol. 2 No. 4 (2025): November: International Journal of Business, Marketing, Economics & Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbmel.v2i4.413

Abstract

Phenomenon profession double as practitioners business at a time lecturer college tall the more come to the fore along increasing demands relevance education tall to dynamics of the business and industrial world . Universities tall need lecturers who do not only control theory , but also has experience practical for learning more contextual and applicable . On the other hand , practitioners business looking at the academic world as room devotion intellectual at a time means actualization professional . This article aim For study profession double from perspective career , ethics , honor , devotion , and welfare term long . Writing article This use method study conceptual – reflective based on experience professional authors and reviewers literature scientific , regulatory education high , and policy related profession lecturer . Approach This used For integrate dimensions normative , practical , and strategic in understand profession double in a way intact . Study results show that profession double can become road meaningful career if executed in a way ethical and professional . Profession This allows integration experience business to in learning , strengthening legitimacy academic , as well as build honor social as figure public . In addition , the profession double also gives structure greater well- being stable through diversification source income and financial strategy term long , at the same time become vehicle devotion through the transfer of knowledge , values and experience to students and society
Cloud-Based E-Learning : Technology Suitability Analysis and Institutional Support Eka Wahyu Kasih; Grace Yulianti; Benardi Benardi
Indonesian Economic Review Vol. 4 No. 2 (2024): August : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v4i2.36

Abstract

This study aims to explore the integration of the Expectation-Confirmation Model (ECM) and Task-Technology Fit (TTF) in understanding the sustainability of cloud-based e-learning in educational institutions. Using a qualitative literature review approach, this research examines relevant prior studies to analyze the relationship between task-technology fit, expectation confirmation, and users' continuance intention. The findings reveal that the alignment between e-learning technology features and users’ task needs significantly contributes to perceived usefulness and satisfaction, ultimately driving continuance intention. Additionally, external factors such as institutional support and system quality play crucial roles in sustaining usage. The integration of ECM and TTF provides a more comprehensive analytical framework to explain users' post-adoption behavior towards cloud-based e-learning.
The Synergy of Artificial Intelligence and Digital Innovation Hubs in Driving Digital Innovation For MSMES Eka Wahyu Kasih; Ngadi Permana; Mohammad Chaidir
Indonesian Economic Review Vol. 4 No. 1 (2024): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v4i1.37

Abstract

This study aims to explore the role of collaboration between artificial intelligence (AI) platforms and Digital Innovation Hubs (DIHs) in enhancing the digital transformation of SMEs. Digital transformation is key to ensuring the sustainability and competitiveness of SMEs in the digital age, yet many face challenges in adopting advanced technologies. Collaboration between AI and DIHs can offer solutions to overcome these barriers. AI platforms provide automation and data analytics capabilities, while DIHs offer technical support, training, and innovation facilities to assist SMEs in implementing technology. This study uses a qualitative literature review methodology to identify and analyze previous research related to this topic. The findings suggest that this collaboration can enhance productivity, operational efficiency, and market access for SMEs. However, challenges such as resource limitations, resistance to change, and digital readiness of SMEs are critical factors to consider in its implementation. This research provides valuable insights for policymakers, academics, and practitioners in designing strategies to accelerate the digital transformation of SMEs through collaboration between AI and DIHs.
Exploring the Impact of Artificial Intelligence on Supply Chain Management Performance: A Scoping Review Eka Wahyu Kasih; Benardi Bernadi; Grace Yulianti
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 2 (2024): April : International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v1i2.188

Abstract

This scoping review examines the impact of Artificial Intelligence (AI) on Supply Chain Management (SCM) performance. Through a comprehensive analysis of existing literature, this study aims to elucidate the role of AI in enhancing SCM efficiency and effectiveness. Methodologically, a systematic search of scholarly databases was conducted, yielding a collection of relevant articles. Findings reveal a significant influence of AI on various aspects of SCM, including demand forecasting, inventory management, and logistics optimization. Moreover, AI-driven solutions demonstrate promising potential in mitigating supply chain disruptions and enhancing responsiveness to market dynamics. This review contributes to a deeper understanding of the transformative potential of AI in SCM, highlighting avenues for future research and practical implications for industry stakeholders.
Co-Authors A. Sigit Pramono Hadi Benardi Cahyatih Kumandang Chandra Purnama, Chandra Fachry Abda El Rahman Grace Yulianti Grace Yulianti Hidayati, Bella Nurul Indradewa, Rhian Kartika, Widyawati Kencana, kartika Cahya Kusuma, Sanjaya Lo, Steven M. Reza Saputra Maritha, Yuli Mohammad Chaidir Muhamad Chaidir Ngadi Permana Novrizal, Novrizal Panilih, Veronika Rayung Philip, Baginda Ratna Mutu Manikam Rudy Haryanto Ruslaini, Ruslaini Seger Santoso Selvi Agustina Septiani, Roshita Siswahyudianto Solly Aryza Tanti Sugiharti Wicaksono, Panut