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All Journal Jurnal Ilmiah Ekonomi Islam Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal JABE (Journal of Applied Business and Economic) Jurnal Manajemen dan Bisnis Journal of Research in Business, Economics, and Education Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Minfo Polgan (JMP) Journal of Innovation Research and Knowledge Maqdis: Jurnal Kajian Ekonomi Islam International Journal of Economics and Management Research West Science Journal Economic and Entrepreneurship Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Nomico Dhana
Mayndarto, Eko Cahyo
Universitas Tama Jagakarsa
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 Mathematics Public Health Social Sciences Other

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Pengaruh Penerapan Enterprise Resources Planning terhadap Kinerja Keuangan Perusahaan Consumer Good di Bursa Efek Indonesia Dwi Rorin Mauludin Insana; Eko Cahyo Mayndarto
JABE (Journal of Applied Business and Economic) Vol 5, No 4 (2019): JABE
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v5i4.4187

Abstract

Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sub Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia Eko Cahyo Mayndarto
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.590

Abstract

Taxes are a very large source of state revenue which is used to finance government expenditures, such as financing government administration, building infrastructure, providing education and health facilities. Taxes are said to be mandatory because they are already stated in the law and there are even regulations governing taxation. Every taxpayer is required to take part so that the growth and implementation of national development can run well. The type of research used is descriptive quantitative analysis method. This study uses secondary data obtained from the documentation. Quantitative descriptive analysis is done by collecting and classifying according to certain criteria or patterns, the data that has been quantified and the analysis is used to get a systematic picture of the contents of a document. Sources of data used in this study is secondary data sources, namely data obtained from existing documents. So that data in finished form has been collected and then processed by other parties and is usually in the form of publications. The secondary data used is in the form of the annual report of companies listed on the IDX in 2015-2019 related to research variables. The data in this study comes from the Indonesia Stock Exchange website and the company's website. The results of the research and discussion can be concluded. There is a partial negative and significant effect between the profitability variable (ROA) on tax avoidance in manufacturing companies in the automotive sub-sector. There is a positive and partially significant effect between company size variables on tax avoidance in manufacturing companies in the automotive sub-sector. There is a simultaneous significant effect between profitability (ROA) and firm size on tax avoidance in manufacturing companies in the automotive sub-sector.
THE EVALUATION OF THE INTERNAL APPLICATION SYSTEM OF CASH EXPENSES CONTROL IN DRINKING WATER COMPANY Hendra Railis; Eko Cahyo Mayndarto; Rudi Ginting; Surachman Surachman
International Journal of Economy, Education and Entrepreneurship Vol. 2 No. 1 (2022): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v2i1.56

Abstract

Accounting, in general, is a system of producing financial information used by users in the business decision-making process. Cash is an object that is often poorly represented because cash is the most valuable of all assets and can be transferred quickly, and everyone needs it. This study aims to determine the effect of the internal control system on cash receipts at drinking water companies. This study uses a qualitative approach. The data is collected through interviews and documentation. The results showed the evaluation of the implementation of the internal control system on cash disbursements in the company. The internal cash control system for cash sales is sufficient for several functions, namely capacity functions, cash functions, accounting features, and the documents used, namely the sales function, cash function, and accounting function. The records used are cash income and inventory cards, internal controls, daily accounting records with accounting features, and cash functions to compare cash balances according to records with their sales. Physical cash, so they happen the same between the two
IMPROVING BUSINESS QUALITY THROUGH MANAGEMENT TRAINING AND MARKETING STRATEGIES Siti Mariam; Irwan Sugiarto; Retno Wulansari; Eko Cahyo Mayndarto; Rudi Ginting; Noryani Noryani
International Journal of Engagement and Empowerment Vol. 2 No. 1 (2022): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v2i1.55

Abstract

Competition in the business world is getting tighter along with the growth of a region or country.  Likewise, business activities in the Clothing industry are  also getting tighter and tighter. In the  Bandung area, there are clothing industry centers, all of which are  MSME artisans. In MSMEs, the weakness that  has always been owned is its  management and marketing strategy.  In this article, what  is discussed and done is to improve the  business ability of MSMEs by conducting  management training and marketing strategies.  This activity is also given knowledge on how to make Clothes that conform to  national standards.  There  are   2 forms of management training and marketing strategies that aim to improve the quality of their business.   This activity  aims to improve the  ability of clothing artisans in making quality clothing as one of  the marketing strategies
Owner Commitment Through Internal Control and Planning to Improve the Performance of Small Companies Wati Rosmawati; Eko Cahyo Mayndarto
Journal of Research in Business, Economics, and Education Vol. 2 No. 3 (2020): June
Publisher : Kusuma Negara Business School

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

Abstract

Planning is the process of developing and maintaining a match between the goals and capabilities of the company with the opportunities that exist and are always changing. The top management of the company which is held by the owner of the tendency is authoritarian and generally has more power than the employees in the company. The purpose of this study is to find out whether the owner of the company has a good and tight planning and control process to improve the performance of the company. The research used in this study is the type of research that will be used in this study is to explain the interrelationships between variables through hypothesis testing. This research was conducted on manufacturing companies in East Java that are still in the small and medium category and the company's top management is the factory owner. The distribution of questionnaires was carried out as many as 167 questionnaires and obtained data that can be further processed as many as 110 with a rate of 65.86%. The results of this study by processing the analysis using PLS found that the increase in owner's commitment was not able to improve good planning processes for the company but able to improve good process control for the company. The results of the analysis also show that an increase in process planning for the company has an impact on improving sustainable process control for the company as well as an impact on improving performance so as to increase competitiveness for the company.
THE EFFECT OF AUDIT QUALITY AND COMPANY'S FINANCIAL CONDITION ON GOING CONCERN AUDIT OPINION AT THE REGIONAL PUBLIC ACCOUNTING OFFICE OF DKI JAKARTA Eko Cahyo Mayndarto
JURNAL MANAJEMEN DAN BISNIS Vol 11 No 1 (2022): JURNAL MANAJEMEN DAN BISNIS (TERBIT JUNI 2022)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v11i1.463

Abstract

The survival of the company is always associated with the ability of management to manage the company in order to survive. Going concern is the ability of a business unit to maintain its viability for a reasonable period of time, which is no more than one year from the date of the financial statements, and the role of the auditor is also responsible for the going concern audit report. Statistical tests are used to provide an overview and description of the variables to be studied. This analysis can also be seen from the average value (mean), standard deviation, variance, maximum, minimum, sum, range, kurtosis and skewness (skew of distribution). Therefore, in this study, information will be obtained about the relationship between variables after all data is collected, and will be processed and presented in the form of data tables. The results obtained from descriptive statistics cannot be used to find conclusions broadly. The influence of Audit Quality and the Company's Financial Condition simultaneously affects the Going Concern Audit Opinion at the Public Accounting Firm in DKI Jakarta. This is indicated by the value of Adjust R Square, which means that the dependent variable of Going Concern Audit Opinion is simultaneously influenced by the independent variables in this study, namely Audit Quality and Company Financial Condition. From the calculation results of the SPSS Version 25 program the influence of Audit Quality on Going Concern Audit Opinions shows the value of sig. In this study, the results of data analysis obtained R Square (R2), which means that the Going Concern Audit Opinion at the DKI Jakarta Public Accounting Firm is influenced by Audit Quality and the rest is influenced by other variables that are not included in this study.
Pengaruh Pembiayaan Mudharabah Dan Musyarakah Terhadap Penurunan Profitabilitas Melalui Non Performing Financing Eko Cahyo Mayndarto
Gorontalo Accounting Journal Volume 3 Nomor 2 October 2020
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (556.567 KB) | DOI: 10.32662/gaj.v3i2.1120

Abstract

The research aims to determine the influence of Mudharabah financing and musyarakah financing on reducing profitability (ROE) with non performing financing {NPF) as an intervention variable in the Sharia Credit Bank (BPRS). This type of research is quantitative research with sharia Bank population in Indonesia period 2014-2018. Sampling selection is a random sampling method, and the analysis tools used are multiple regression analyses using SPSS tool version 22. Based on the results of road analysis test showed that the mudharabah and musyarakah variables did not significantly affect the profitability of the Sharia Bank Creditors. The mudharabah and musyarakah variables have no effect on the NPF. While the NPF is unable to increase mudharabah and musyarakah financing against the ROE.
THE IMPACT OF PRIVACY, SECURITY, AND TRUST ON ONLINE TRANSACTION INTENTIONS AT BANK BCA BANDUNG Eva Purnamasari; Asri Ady Bakri; Eko Cahyo Mayndarto
International Journal of Economics and Management Research Vol. 2 No. 1 (2023): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i1.81

Abstract

Bank BCA is one of the banks that strengthens its efforts in developing service products by utilizing the internet to make online transactions. So this study aims to determine the effect of privacy, security, and trust on the intention to transact online at Bank BCA Bandung. The method used in this research is a quantitative descriptive method. Research location at Bank BCA Bandung No. 18 in October 2022. The population is customers who visited in the October 2022 period. Sampling was carried out using an incidental sampling technique with a total of 97 customers. Data collection techniques using a questionnaire. Data analysis techniques were performed using the t-test and F-test. The results of the study found that privacy, security, trust has a simultaneous and partial effect on the intention to transact online at Bank BCA Bandung. The effect is 51.9%, while the remaining 48.1% is influenced by other variables not examined in this study
The role of women’s farmer groups as an alternative solution to food insecurity during the covid -19 pandemic Fisy Amalia; Eko Cahyo Mayndarto; Farhaan Priyadi; Jidan Dwilaksana; Khoirul Anam
Enrichment : Journal of Management Vol. 13 No. 1 (2023): April: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i1.1286

Abstract

This research was conducted to determine the management effectiveness of the Azzahra farmer women's group program in the Buaran area, South Tangerang, Indonesia, which was carried out from March 2021 to August 2021. The data taken are primary and secondary; primary data is taken from observations, documentation, and interviews with the chairwomanman, advisor, and group members. Secondary data are taken from a literature review. The results of the research conducted found that this group of farmer women has carried out management effectively to prevent food insecurity while improving their welfare by farming in groups. This is shown by the expansion of the cultivated land, which was originally only three hundred meters, to ten thousand meters with the addition of plant varieties, the improvement of the welfare of its members obtained from the purchase of cheap foodstuffs, and also the earning of wages from the sale of these crops. The group was also able to repay operational loans within two years. During the COVID-19 pandemic, they were able to donate part of the harvest to orphans in the surrounding area. The conclusion of this study is that the farmer women's group program can be used as a solution to prevent food insecurity in times of crisis.
EFFECT OF RETURN ON ASSETS (ROA), EARNINGS PER SHARE (EPS), AND PRICE EARNING RATIO (PER) ON SHARE PRICES OF COMPANIES IN THE PROPERTY AND REAL ESTATE SECTOR LISTED ON THE IDX 2021-2022 Ariawan Ariawan; Tri Endar Susianto; Eko Cahyo Mayndarto
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

Indonesia's economic growth is increasing year after year. Property and real estate sector companies are one of the nation's economic growth pillars. Property and real estate companies are industrial firms that provide services by facilitating the development of dynamic areas. The purpose of this research is to look at the impact of Return on Assets (ROA), Earnings Per Share (EPS), and Price Earning Ratio (PER) on stock prices in the property and real estate sector listed on the IDX from 2021 to 2022. This study used data from the quarterly financial reports of five companies in the property and real estate sector, namely SMRA, DILD, BSDE, JRPT, and MTLA, obtained from the IDX. The analysis technique used is the classical assumption test, which includes the normality, multicollinearity, and heteroscedasticity tests, as well as panel data regression and the coefficient of determination test. This research was tested using the EViews10 application. The partial test results show that the ROA and PER variables have no effect on stock prices. While the variable EPS influences stock prices. While the results of the simultaneous testing of the ROA, EPS and PER variables simultaneously affect the stock price variable.
Co-Authors Ach. Afin Agus Herwanto Alfiana Ariawan Ariawan Asri Ady Bakri Basiran Basiran Caroline Caroline Dede Hertina Dessy Evianti Diana Novita Dwi Siyamsih Eka Septariana Puspa Eva Purnamasari FARHAAN PRIYADI Farhaan Priyadi Fisy Amalia Hanifah Hanifah Helmi Ali Hendra Railis Henny Merizawati Hermiyetti Hermiyetti Ida Harahap Insana, Dwi Rorin Mauludin Irwan Sugiarto JIDAN DWILAKSANA Jidan Dwilaksana KHOIRUL ANAM Khoirul Anam Loso Judijanto Marce Sherly Kase Melenia Carolin Miftakhul Huda Moch Anton Maulana Nekky Rahmiyati Noryani Noryani Retno Wulansari Rudi Ginting Sabarkita Sembiring Shilvie Nuriana Siti Mariam Sri Hardianty Sri Imaningati Surachman Surachman Tri Endar Susianto Wati Rosmawati Wawan Supriyanto