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All Journal Laa Maisyir Jurnal Ekonomi Islam Akuntabel : Jurnal Ekonomi dan Keuangan BJRA (Bongaya Journal of Research in Accounting) Jurnal Manajemen Universitas Bung Hatta Jurnal Ilmiah Al-Tsarwah
Eka Indriyani
Universitas Islam Negeri Alauddin Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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COVID-19 DAN PENGARUHNYA TERHADAP STRUKTUR MODAL PERUSAHAAN MANUFAKTUR Eka Indriyani
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 3, No 2 (2020)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v3i2.1221

Abstract

Abstract The manufacturing industry is one of the industries affected by the economic turmoil due to the outbreak of the Covid-19 virus which has spread to almost all corners of the world. This has rocked the manufacturing sector in terms of restricting the supply of raw materials from abroad, decreasing human resources to monetary instability. Companies must map their capital structure, both internal and external. Factors that pay attention to the company's capital structure include asset structure, leverage level and profitability on firm value. This study has a population of manufacturing companies listed on the Jakarta Islamic Index. The sampling mechanism is purposive sampling and obtained a total sample size of 27 companies active from 2016-2020. The results showed that the asset structure, leverage and profitability had a simultaneous effect on firm value. In a partial test, for 2 independent variables, namely asset structure and profitability, each of them has a significant effect on firm value, but the leverage variable does not have a significant effect on firm value. This indicates that in the current condition the company should consider not using debt if internal funding sources have been met. Keywords: asset structure, leverage, profitability and firm value. AbtrakIndustri manufaktur merupakan salah satu industri yang terkena dampak gejolak perekonomian akibat mewabahnya virus Covid-19 yang merambah hampir seluruh pelosok dunia. Hal ini mengguncang sektor manufaktur dalam hal pembatasan supply bahan baku dari luar negeri, penurunan sumber daya manusia hingga ketidakstabilan moneter. Perusahaan harus melakukan pemetaan terhadap struktur modal yang dimiliki baik yang bersumber internal maupun eksternal. Faktor yang memberikan perhatian struktur modal perusahaan diantaranya struktur aset, tingkat leverage dan profitabilitas terhadap nilai perusahaan. Penelitian ini memiliki populasi pada perusahaan manufaktur yang terdaftar di Jakarta Islamic Index. Adapun mekanisme penarikan sampel yaitu purposive sampling dan diperoleh jumlah sampel sebanyak 27 perusahaan yang aktif sejak tahun 2016-2020. Hasil penelitian menunjukkan struktur aset, leverage dan profitabilitas berpengaruh simultan terhadap nilai perusahaan. Dalam uji parsial, untuk 2 variabel independen yaitu struktur aset dan profitabilitas masing-masing memiliki pengaruh signifikan terhadap nilai perusahaan, namun variabel leverage tidak berpengaruh signifikan terhadap nilai perusahaan. Hal ini mengindikasikan bahwa dalam kondisi saat ini perusahaan sebaik-baiknya mempertimbangkan tidak menggunakan hutang jika dari sumber pendanaan internal sudah terpenuhi. Kata kunci : struktur aset, leverage, profitabilitas dan nilai perusahaan.
MENELAAH PERILAKU KEPATUHAN WAJIB PAJAK YANG TERDAFTAR PADA KPP PRATAMA PALU Eka Indriyani MS; Herliana Herliana
Bongaya Journal for Research in Accounting (BJRA) Vol 3 No 1 (2020): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.881 KB) | DOI: 10.37888/bjra.v3i1.208

Abstract

As assets that encourage tax revenue growth in the country, taxpayers have different views on will, desire, and freedom factors, which affect their daily behavior. Taxpayers are given a policy of implementing a self-assessment system as a form of independent implementation of tax obligations, but do not deviate from tax legislation. This research contributes to compliance by taxpayers registered with KPP Pratama Palu in central Sulawesi. The predictive factors are the views on tax corruption and tax avoidance after sampling by using 44 samples obtained by the Slovin formula and using multiple regression analysis. The results show that all exogenous variables partially and simultaneously improve taxpayer compliance. This shows that all factors affecting the tax compliance variables registered with the Palu Primary Taxation Bureau have their role.
The Fintech E-Payment: The Impact to Financial Behavior Rusnawati Rusnawati; Miftha Farild; Eka Indriyani MS
LAA MAISYIR: Jurnal Ekonomi Islam Vol 9 No 1 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v9i1.23793

Abstract

Di masa pandemi Covid-19 yang masih melanda Indonesia, penggunaan fintech e-Payment semakin meningkat, terutama di era PPKM saat ini. Dari data Asosiasi fintech Indonesia dan Otoritas Jasa Keuangan tahun 2017, pelaku fintech di Indonesia didominasi oleh bisnis pembayaran. Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan keuangan dan kualitas informasi terhadap sikap keuangan untuk mengetahui kepuasan masyarakat dalam menggunakan e-Payment fintech. Penelitian ini menggunakan data primer yang dikumpulkan dengan metode survei dengan menyebarkan kuesioner kepada pengguna layanan e-Payment fintech pada tiga layanan pembayaran seluler yang paling dikenal dan jumlah pengguna yang besar di masyarakat Indonesia, yaitu Gopay, Ovo, dan T-Cash. Data diolah dan dianalisis menggunakan analisis partial least squares (SEM-PLS). Hasil penelitian ini adalah pengetahuan keuangan dan kualitas informasi mempengaruhi sikap keuangan melalui kepuasan masyarakat dalam menggunakan e-Payment fintech.
The Effect of Perceived Risk, Financial Knowledge and Government Support on User Interest with Perceived Usefulness as an Intervening Variable: A Study on e-Wallet Users in Sulawesi Eka Indriyani MS; Fatma Fatma; Ruslan Hasyim
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 17 No 2 (2022): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v17i2.20886

Abstract

Indonesia's economic growth still has a significant impact during the COVID-19 pandemic. Various efforts have been made by the government to prevent the spread of the virus by implementing the Large-Scale Social Restriction (PSBB) policy to the Enforcement of Community Activity Restrictions (PPKM). This is implemented to avoid crowds and all activities can only be done at home (work from home), including satisfy consumptive needs. During the pandemic, there is the right choice to transact only from home or where we are currently, namely the use of digital e-wallet payments. This study aims to analyze the effect of perceived risk, financial knowledge and government support on user’s interest of e-wallet with perceived usefulness as an intervening variable in Sulawesi Island. Data was collected through a questionnaire or google form and then analyzed using the Smart-PLS 3.0 software. The sample is 384 e-wallet users who are in the Sulawesi Island with the criteria that they have used e-wallet since March 2019 until now. The results of the study prove that of the seven direct relationships there is only one relationship does not have a significant effect, namely government support does not effects e-wallet user’s interest. While the other three indirect relationships proved to have a significant effect.
Pengaruh harga, pendapatan dan kualitas layanan terhadap tingkat kepuasan pengguna driver online Fauzia Bakhtiar; Eka Indriyani MS; Ahmad Efendi
AKUNTABEL Vol 19, No 3 (2022): September
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.746 KB) | DOI: 10.30872/jakt.v19i3.11611

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Harga, Pendapatan Dan Kualitas Layanan Terhadap Tingkat Kepuasan Pengguna Driver Online. Penelitian ini merupakan penelitian lapangan dengan menggunakan pendekatan kuantitatif dan menggunakan Skala pengukuran yaitu skala Semantik Diferansial. Sampel diambil menggunakan non probability sampling, yaitu teknik pengambilan sampel dimana tidak semua anggota populasi dalam posisi yang sama memiliki peluang untuk dipilih menjadi sampel. Persamaan regresi Y=1.146+0.389X1+0.099X2+0.350X3+e, diperoleh koefisisen kolerasi nilai r sebesar 0.907 yang berarti bahwa besarnya kolerasi antara variabel independen (pendapatan, biaya dan kualitas layanan) terhadap kepuasan konsumen dinilai “sangat kuat” ,nilai koefisien determinasi (R square) yaitu 0.823. Hal ini berarti bahwa 82,3% sedangkan sisanya (100%-82,3%) =17.7% dipengaruhi oleh variabel luar. Pada uji F (1) diperoleh probabilitas 0,000 dapat dikatakan variabel harga , pendapatan dan kualitas layanan (X) secara berpengaruh simultan signifikan terhadap kepuasan konnsumen (Y). Pada uji F (2) diperoleh probabilitas 0,000 dapat dikatakan variabel harga  dan pendapatan (X) secara berpengaruh simultan signifikan terhadap kualitas pelayanan. Sedangkan  uji T (1) menunjukkan harga, pendapatan Dan  kualitas layanan berpengaruh positif signifikan terhadap kepuasan konsumen. uji T (2) menunjukkan harga berpengaruh positif signifikan terhadap kualitas layanan. Sedangkan untuk pendapatan tidak berpengaruh terhadap kualitas layanan.
Co-Authors Ahmad Efendi Fatma Fatma Fauzia Bakhtiar Herliana Herliana Miftha Farild Ruslan Ruslan Rusnawati Rusnawati