Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

5.178

P-Index

This Author published in this journals

All Journal Jurnal Ekonomi : Journal of Economic Jurnal Manajemen Teori dan Terapan BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Multidisciplinary Academic Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi Global Masa Kini JURNAL LENTERA BISNIS Enrichment : Journal of Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi dan Manajemen Jurnal Cafetaria ETNIK : Jurnal Ekonomi dan Teknik Journal of Economic, Business and Engineering (JEBE) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Manajemen dan Kewirausahaan Economic Reviews Journal Formosa Journal of Sustainable Research (FJSR) Journal of Accounting and Finance Management (JAFM) Jurnal Magister Akuntansi Trisakti Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Research Horizon Records Management System Journal Social Science Academic Jurnal Penelitian Pendidikan Indonesia Sasambo: Jurnal Abdimas (Journal of Community Service) JCRIM (Journal of Current Research In Multidisciplinary)

Eka Bertuah

Universitas Esa Unggul, Jakarta, Indonesia

Author-ID : 5421310

Religion Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation Other

Published : 39 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4

Pengaruh Persepsi Kemanfaatan Dan Kemudahan Penggunaan Terhadap Minat Pengguna Melalui Kepercayaan Menggunakan Layanan Mobile Banking Kristina Novianti; Eka Bertuah
JURNAL LENTERA BISNIS Vol 12, No 2 (2023): JURNAL LENTERA BISNIS, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v12i2.736

The use of technology at this time affects today's lifestyle, especially in the banking world, this development is reflected in the service system to customers in the form of mobile banking. Mobile Banking serves to make it easier for users to make transactions without the need to (ATM) or to the bank. There are 28 questions in this research questionnaire, so the minimum number of questionnaire samples required is 140 respondents. Sampling used in this population is purposive sampling. The data is then processed using Path Analysis. Based on the results of the research that has been done, it can be concluded that the perception of usefulness and the perception of convenience have a direct influence on trust. The better the perception of usefulness and the perception of convenience provided, the more user trust will increase. Then the user's interest is directly influenced by the perception of usefulness, the perception of convenience and trust, this means that with a good perception of usefulness and perception of convenience and a high sense of usertrust, it will increase the interest of users of mobile banking services. This means that they consider the benefits and convenience of mobile banking services in generating user interest, because they must be supported by trust in the perceived usefulness and convenience of mobile banking services as a service that can assist users in improving performance and effectiveness by transacting using mobile banking.Key words: Perceived Usefulness, Perception of Ease, Trust and User Interest

Pengembangan Potensi Ekonomi Usaha Rumah Tangga Berupa Olahan Berbahan Ikan di Desa Tempuran Kabupaten Karawang Rilla Gantino; R. A. Nurlinda; Eka Bertuah; Ritta Setiyati; Novera Kristiani; Ari Anggarani Winadi Prasetyoning Tyas; Desy Prastyani
ABDIMAS EKODIKSOSIORA: Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora (e-ISSN: 2809-3917) Vol 2 No 2 (2022): Desember 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Desa Tempuran memiliki potensi pengolahan ikan menjadi produk makanan siap jual karena bersebelahan dengan Desa Ciparagejaya yang merupakan lokasi TPI terintegrasi. Produktivitas tangkapan ikan nelayan Ciparagejaya seluruhnya masuk ke TPI. Jika dihitung, perharinya mencapai 10 – 20 ton ikan. Desa Tempuran yang memiliki jumlah wanita 2.641 jiwa (data tahun 2019). Berdasarkan survey awal, diketahui bahwa jumlah wanita di desa ini berpotensi untuk melakukan kegiatan produktif pada fase proses produksi maupun pasca produksi sehingga pendapatan ekonomi masyarakat meningkat. Wanita di desa ini dapat mengembangkan hasil ikan dari Desa Ciparagejaya dengan mengolahnya menjadi produk makanan bergizi dan siap jual. TIM PKM melakukan pelatihan pembuatan 3 olahan makanan bergizi berbahan dasar ikan dan siap jual serta pelatihan digital marketing, kemasan, perencanaan keuangan dan akuntansi sederhana. Luaran kegiatan ini adalah, peningkatan pengetahuan wanita di Desa Tempuran tentang pengolahan produk makanan berbasis ikan.

Persepsi Manfaat, Persepsi Kemudahan dan Persepsi Risiko Terhadap Keputusan Minat Penggunaan Ulang E-Wallet OVO Rahmatiyani Rahmatiyani; Eka Bertuah
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 5 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i5.196

The revolution towards digitalization has changed most aspects of people's lives. Along with technological developments, new innovations are also needed that can make various activities more practical, efficient and comfortable, especially in the financial sector. New innovations are also needed, especially in the financial sector. The Covid-19 pandemic has limited all direct contact activities and has had an impact on changing people's habits towards the payment system from cash to non-cash. Technology Acceptance Model (TAM) is a research model conducted to analyze the factors that influence the use of information technology. This study aims to analyze the effect of perceived benefits, perceived convenience, perceived risk on interest in reusing Ovo e-wallet in this study using a quantitative research approach. The design of this study used survey measurements using a data collection tool using a questionnaire through a Likert scale. Based on the results of research that has been conducted online using Google Forms, questionnaires were distributed to respondents who have used the ovo e-wallet application at least 2 times or more than the last 6 months, then respondents are domiciled in DKI Jakarta and surrounding areas. Respondents who were collected in this study were 101 respondents, then the data was processed using the multiple linear regression method. The results of data analysis carried out with the help of SPSS software version 28.0.0.0 Based on the results of data analysis to measure the validity test in this study, the variables of perceived benefits, perceived convenience, perceived risk and interest in reusing OVO e-wallet were declared valid with significant values and reliability tests. by using Cronbach's Alpha coefficient that the four variables are declared reliable with a significance value. Then the classical assumption test is carried out which includes the Normality Test, Multicollinearity Test, and Heteroscedasticity Test. Based on the results of the analysis, it is known that the perceived benefits variable, perceived convenience simultaneously and partially have a positive and significant effect on the interest in reusing the ovo e-wallet, while the risk perception variable has no effect on interest. in reusing ovo e-wallet. Determination (R2) based on the value can be seen from the analysis of the effect of perceived benefits, perceived comfort, perceived risk of interest in reusing ovo e-wallet with a value of 0.524. The dependent variable to determine the results of the statistical test showed that the hypothesis was accepted, namely perceived benefits, perceived convenience, interest in reuse, while the hypothesis was rejected, namely perceived risk because it had no significant effect. Then from the analysis results obtained that the perceived benefit variable is the dominant variable..

Pengaruh Pandemi Covid-19 terhadap Cash Holding Surya Dwi Kurniawan; Eka Bertuah
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Pandemi covid-19 yang melanda dunia memberikan dampak kepada seluruh sektor kehidupan di dunia. Sektor ekonomi merupakan sektor yang tidak terlepas dari dampak pandemi tersebut. Kebijakan pemerintah Indonesia dalam menangani pandemi covid-19 dengan melakukan pembatasan sosial bersklala besar membuat pergerakan ekonomi menjadi lambat dan terbatas. Kebijakan pembatasan sosial bersekala besar mempengaruhi keleluasaan perusahaan-perusahaan di Indonesia untuk melakukan kegiatan usaha yang secara langsung berdampak pada kondisi keuangan perusahaan-perusahaan tersebut. Penelitian ini bertujuan untuk mengetahui dampak pandemi covid-19 di Indonesia terhadap cash holding perusahaan. Hasil penelitian dengan menggunakan metode difference in difference menunjukkan bahwa pandemi covid-19 memiliki dampak negatif yang signifikan terhadap cash holding perusahaan sebagai konsekuensi penurunan kemampuan perusahaan dalam menghasilkan laba.

The implication of intellectual capital and profitability on firm value Elizabeth Hutami Widowati; Eka Bertuah
Enrichment : Journal of Management Vol. 13 No. 3 (2023): August: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i3.1487

This study aims to determine the effect of intellectual capital and profitability on firm value. This research can provide information about factors that can increase firm value in the midst of intense global competition, especially consumption companies that require a good image in the eyes of consumers. Intellectual capital in this study is measured by the VAIC formula, while profitability uses the ROE proxy, and firm value is measured by the TOBINSQ. There were 61 company samples and 305 observational data were obtained with a range of research years from 2017 – 2021. This study used a panel data regression model using stata research tools and the most powerful model, namely Command Effect model. The regression results show that VAIC has effect on TOBINSQ but not significant, and ROE has a significant positive effect on TOBINSQ.

PENGARUH NON PERFORMING LOAN (NPL, CAR, TATO, DER DAN ROA TERHADAP NILAI PERUSAHAAN (PBV) PADA BANK BUMN PERIODE 2016-2022 Efriska Simangunsang; Eka Bertuah
Journal of Economic, Business and Engineering (JEBE) Vol 5 No 1 (2023): Oktober
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jebe.v5i1.5630

Perbankan merupakan salah satu perusahaan jasa keuangan yang berperan penting dalamkegiatan ekonomi dan pertumbuhan ekonomi masyarakat Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Non Performing Loan (NPL), Capital Adequacy Ratio (CAR), Total asset turnover (TATO),Debt To Equty Ratio (DER) dan Return on Assets (ROA) terhadap nilai perusahaan (PBV) pada perusahaan bank BUMN. Populasi penelitian ini adalah bank BUMN yang terdaftar di Bursa Efek Indonesia periode 2016-2022. Sampel dalam penelitian ini adalah 4 perusahaan perbankan yang dipilih berdasarkan metode purposive random sampling. Penelitian ini dilakukan dengan pendekatan analisis jalur menggunakan analisis regresi data panel pada Eviews 12. Hasil penelitian ini menyimpulkan sebagai berikut: NPL berpengaruh negaif terhadap Nilai perusahaan PBV, CAR dan ROA berpengaruh positif terhadap Nilai Perusahaan. Sedangkan DER dan TATO tidak berpengaruh terhadap PBV

IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND CREATIVE ACCOUNTING ON FINANCIAL REPORTING QUALITY Erni Komalasari; Eka Bertuah
Jurnal Manajemen dan Kewirausahaan Vol. 26 No. 1 (2024): MARCH 2024
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jmk.26.1.13-25

This research aimed to test whether the implementation of governance in banking in Indonesia influenced the possibility of unethical creative accounting which had an impact on the quality of banking financial reporting. The sample used in this research were accountants who worked at banks in the DKI Jakarta and Bandung areas, totaling 315 respondents. The data analysis technique used was the Structural Equation Model. The research results showed that the implementation of good governance influences the occurrence of unethical creative accounting and the quality of financial reports. The implementation of good governance also influenced the occurrence of creative accounting which had an impact on the quality of financial reports. This showed the importance of implementing good corporate governance in limiting the occurrence of creative accounting which led to unethical actions, to provide reliable quality financial reports for its users. This research contributed to empirical testing of decision-usefulness theory which states the need for rules that must be fulfilled in presenting accounting information reports so that they could be useful in making decisions for users.

Pengaruh Solvabilitas Dan Ukuran Perusahaan Terhadap Return Saham Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Sektor Kesehatan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 Dwi Yudiono; Dhimas Angga Negoro; Eka Bertuah
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 15 No. 1 (2024): Vol 15, No 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v15i1.3993

This study aims to examine and analyze the effect of solvency ratios and company size on stock returns by using profitability as an intervening variable in health sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Using a quantitative descriptive approach, the population in this study were 21 companies belonging to the health sector (IDXHealth) on the Indonesia Stock Exchange. With purposive sampling, the final sample used is 16 companies. Observations were carried out for 3 years in a quarterly period so that 16 companies were multiplied by 12 quarterly periods so that 192 observations were obtained. After the data in the study were collected, then data analysis was carried out using statistical software tools consisting of descriptive analysis methods, correlation tests, regression tests, classical assumption tests, model tests and direct and indirect effect tests/intervening tests. The results showed that solvency has an effect on profitability, while firm size has no effect on profitability. Meanwhile testing the model on factors that affect stock returns, GLS (Generalized Least Square) is a fit model. The test results show that profitability affects stock returns and profitability can mediate solvency, but cannot mediate firm size on stock returns. Keywords : Solvency, Profitability, Firm Size, Stock Returns

TESTING THE FIRM VALUE LISTED IN THE INDONESIAN SHARIA STOCK INDEX DURING THE COVID-19 PANDEMIC Awliya, Aldy; Bertuah, Eka
BAKI (Berkala Akuntansi dan Keuangan Indonesia) Vol. 8 No. 2 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i2.43247

This study aims to test the firm value registered ISSI during the Covid-19 pandemic. The data is financial reports. Cross sectional data type. Data were analyzed using the Multiple Linear Regression Analysis technique and Moderation Regression Analysis in 2020 and different tests on financial reports in quarters II,III,IV before the 2019 pandemic and quarters II,III,IV the 2020 pandemic. Sample used purposive sampling in ISSI. The results the research are through multiple linear regression testing and testing the moderating variable, liquidity does not have an impact on value, size does not strengthen the correlation liquidity on value, leverage has an influence on value, size strengthens the impact leverage on value. Profitability has a positive influence on value, size impacts profitability on value. Activity has no effect on value, size does not strengthen the impact activity on value. Dividend policy has no effect on value, size does not strengthen the impact dividend policy on value. The results the different value tests show that there were differences in values pre-pandemic and pandemic for the non-primary consumer, primary consumer, energy, infrastructure, and health. The raw materials, finance, industry, property & real estate, technology, transportation & logistics had no difference in value pre-pandemic or pandemic.

The Influence of Asset Structure, Business Risk, Profitability, Company Size, and Capital Structure on Company Value in Property and Real Estate Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015 – 2019 Period Robin, Robin; Bertuah, Eka
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3021

At the national level, the property industry has a considerable influence. The rapid growth of the property industry will have an impact on other industries. Examples include the material, logistics and service industries, as well as the banking industry through KPR (House Ownership Credit) which will have an impact on job creation and the economy. growth in the country. This study aims to determine the effect of Asset Structure, Business Risk, Profitability, Company Size and Capital Structure on Firm Value (PBV). The period of this research is 5 (five) years, namely 2015 to 2019. This study uses panel data regression analysis. The population of this study includes property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 – 2019. The results of this study indicate that the asset structure, business risk, profitability, firm size and capital structure have a simultaneous effect on firm value. Profitability and Capital Structure variables have a positive and significant effect on firm value. Asset structure, business risk, and firm size have no effect on firm value. This study contributes to testing and proving signaling theory and firm value on profitability and capital structure that affect firm value. and the size of the company has no effect on the value of the company. This study contributes to testing and proving signaling theory and firm value on profitability and capital structure that affect firm value. and the size of the company has no effect on the value of the company. This study contributes to testing and proving signaling theory and firm value on profitability and capital structure that affect firm value.

Co-Authors Abdurahman Abdurrahman Agus Munandar, Agus Akshay, F. X. John Amelia Ibnu Wasiat, Friana Anhar, Febri Ari Anggarani Winadi Prasetyoning Tyas Awliya, Aldy Denissa Natalia Derudebu Talunohi Desy Prastyani Dhimas Angga Negoro Dwi Yudiono Efriska Simangunsang Elizabeth Hutami Widowati Erni Komalasari Gigieh Giri Putra Prianika Hilda Amalia Indra Sakti Jonathan, Ignatius Kamila, Nurul Kartika Dewi Djunaedi, Mira Kevin Suparta Kristina Novianti Kurniawan, Surya Dwi Lestari, Putri Indah Dwi Munandar, Agus Noel Singgih Haryo Pradono Novera Kristiani Nurjihan, Syifa Rahmawati Nurlinda, R.A. Nurlinda, RA R. A. Nurlinda Raden Ajeng Nurlinda Raden Ayu Nurlinda Rahmatiyani Rahmatiyani RILLA GANTINO Robin Robin, Robin Sapto Jumono Sapto Jumono Senima, Teklaudi Kurniati Setiyati, Ritta Suharna, Jaka Sunjaya, Robi Surya Dwi Kurniawan Ummanah Ummanah WPT, Ari Anggarani Yandi Ikadarma

Title

Found 39 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 39 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 39 Documents
Search