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INDONESIA
EQIEN - JURNAL EKONOMI DAN BISNIS
Published by STIE DR. KHEZ MUTTAQIEN Purwakarta
ISSN : 25034413     EISSN : 26545837     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Jurnal E-Qien adalah wadah informasi ilmiah bidang ilmu ekonomi dan bisnis, berupa hasil studi kepustakaan maupun studi empiris. Volume 6 Nomor 1 Bulan Februari Tahun 2019. Frekuensi terbitan 2 kali dalam setahun.
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Articles 1,162 Documents
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Karakteristik Usaha dan Jiwa Wirausaha Terhadap Kinerja Usaha pada Usaha Mikro dan Kecil (UMK) Keramik Plered Purwakarta Dedeng Abdul Gani Amruloh
Eqien - Jurnal Ekonomi dan Bisnis Vol 1 No 2 (2012): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

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Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) mendominasi pelaku usaha di Indonesia berdasarkan jumlah Usaha Mikro sebanyak 83,4% dan Usaha Kecil 15,84% (BPS RI, 2007), tetapi peran dalam perekonomian terutama dalam kontribusi terhadap Produk Domestik Bruto (PDB) baru yaitu 53,6%. Banyak factor diyakini berpengaruh pada kinerja Usaha Mikro dan Kecil yang belum signifikan dalam perekonomian, dan berdasarkan analisis factor dominan yang berpengaruh terhadap kinerja usaha mikro dan kecil di Negara-negara sedang berkembang adalah factor internal. Berdasarkan fenomena tersebut tujuan dari penelitian ini adalah untuk mendeskripsikan kontribusi Karakteristik Usaha dan Jiwa Wirausaha yang dimiliki oleh pemilik dan pengelola usaha terhadap Kinerja Usaha pada Usaha Mikro dan Kecil (UMK) Keramik Plered Purwakarta. Metode penelitian yang diunakan adalah deskriptif verifikatif, populasi penelitian adalah pemilik dan pengelola usaha yang termasuk dalam kelompok usaha mikro dan kecil (UMK), adapun jumlah sampel adalah 74 responden yang diambil dengan teknk simple random sampling, untuk memperoleh jawaban penelitian digunakan teknik analisis jalur (path analysis), data diperoleh dengan menggunakan kuisioner dan studi literatur. Hasil penelitian menunjukan bahwa karakteristik usaha dan jiwa wirausaha berpengaruh secara bersama-sama (simultan) terhadap kinerja usaha. Secara parsial masing masing variabel juga berkontribusi pada kinerja usaha. Penelitian ini hanya dilakukan pada usaha mikro dan kecil (UMK) keramik Plered Purwakarta dengan faktor yang dapat mempengaruhi kinerja usaha hanya dari dalam (internal) terbatas pada dua variabel sedangkan variabel yang lain termasuk faktor yang dapat mempengaruhi kinerja usaha dari luar usaha seperti kebijakan pemerintah, kondisi perekonomian, lingkungan industri dan lainnya. Kedepan penelitian yang lebih komprehensif terhadap usaha mikro dan kecil yang lebih beragam jenis usaha dengan variabel yang lebih banyak diperlukan untuk memberikan jawaban yang lebih komprehensif dalam upaya meningkatkan kinerja usaha pada usaha mikro dan kecil (UMK). Kata Kunci – Karakteristik Usaha, Jiwa Wirausaha, Kinerja Usaha, UMK, Keramik Plered
Studi Kelayakan Bisnis Penambangan Batu Belah dan Batu Pipih Di Cilegon Banten Dean Subhan Saleh
Eqien - Jurnal Ekonomi dan Bisnis Vol 1 No 2 (2012): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

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Abstract

Program pembangunan dibidang infrastruktur dan bangunan mendorong pertumbuhan permintaan batu belah dan pipih, permintaan itu mendorong lahirnya usaha-usaha penambangan khususnya di daerah Cilegon Propinsi Banten yang memiliki deposit batu yang banya.Nilai investasi untuk penambangan tersebut relative besar, khususnya dalam pengadaan alat berat. Sebuah perusahaan yang ada bermaksud untuk menggunkan modal kerja sebesar Rp. 2,19 milyar yang bersumber dari modal sendiri dan atau meminjam dari eksternal seperti perbankan atau lembaga leasing. Proyeksi tersebut dianalisis dengan konsep evaluasi ekonomis proyek dengan menggunakan beberapa metode antara lain: Payback Period, Net Present Value (NPV), Internal Rate of Return (IRR) dan Basic Business Profitability (BBP), dengan memperhitungkan biaya modal yang dihitung secara rata-rata tertimbang (WACC). Luas areal lahan yang dimiliki adalah 13.110 m2 dengan ketinggian 20 m, komposisi lahan berupa 15% tanah, 5% cadas, 40% batu belah dan sisanya 40% batu pipih (macadam), dengan total deposit bahan baku diperkirakan 262.200 m3 senilai Rp. 6.1 milyar, analisis laporan keuangan dibuat dalam proyeksi yang dihitung berdasarkan masing-masing sumber pembiayaan atas modal usaha proyek tersebut. Hasil perhitungan proyeksi laba rugi dan proyeksi arus kas perusahaan dapat diambil kesimpulan bahwa dengan discount rate yang dihitung dengan rata-rata tertimbang (WACC) sebesar 12%, maka diperoleh BBP sebesar 44,42%, hasil analisis payback period, NPV dan IRR menunjukan bahwa proyek yang dibiayai dengan leasing terbukti paling menguntungkan. Kata Kunci : Batu Belah, Batu Pipih, Leasing
Penghindaran Pajak Berganda Secara Unilateral Terhadap Pengenaan Pajak Penghasilan Capital Gains Dihubungkan Dengan Ketentuan dalam Perjanjian Penghindaran Pajak Berganda Secara Bilateral Reza Saleh
Eqien - Jurnal Ekonomi dan Bisnis Vol 1 No 2 (2012): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

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Abstract

This paper entitled “ The Avoidance of Double Taxation as Unilateral From Capital Gains Tax related to the Rules of Bilateral Treaty on the Avoidance of Double Taxation and Prevention of Tax Evasion between Indonesia and other Countries” is written due to the increasing flows of international exchange and investment into and out of a country, including of capital goods which likely leads to capital gains. Every country’s tax law unilaterally includes several rules of the exemption of double taxation, inclusive those of the capital gains. However, the law varies in its definition of population, domicile and income resources that it may harm tax payers and a country. For the problem to be resolved, Indonesia has entered into a bilateral treaty on the taxation with several countries. The problems of this research are a, how the unilateral exemption of double taxation applies to the capital gains tax in Indonesia? And b, how the capital gains tax applies to the treaty on the double taxation exemption between Indonesia and other countries? The research uses a descriptive analysis method and normative juridical approach. Data gathering technique employs a library research intended to collect data for supporting the research. Results of research reveal that the words of the law and treaty on the exemption of double taxation between Indonesia and other countries, except with Singapore, clarify the capital gains but they do not account for the variety of profit or loss statement due to the changed exchange rates. Key word : Taxation, Unilateral, capital gain
Bagaimana Harga Input dan Kuantitas Output Berpengaruh Terhadap ROE Bank (Studi kasus pada PT. Bank X) Iman Sidik Nusannas
Eqien - Jurnal Ekonomi dan Bisnis Vol 1 No 2 (2012): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

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Abstract

Researchs related to bank efficiency, had been written down for many years ago and resulted many papers. Berger and Humprey(1997) wrote 130 papers for this topic by taking sample in many countries. The results are more banks in developing countries are efficient, and among of them small banks have a good efficiency score compared to large scale banks. Darrat et.al (2002) found the level of efficiency of banks in Kuwait has a good correlation with Berger and Humpreys research. Altunbas, Yener et.al (2001) made a study for measuring bank efficiency in German by using variables input price and output quantity,This paper use those variables to see the impact of input price and quantity output to the bank profitability proxied by ROE (Case study in PT. Bank X). The result are the higher output quantity variables the higher ROE of the bank. And the lower input price variables the higher ROE of the bank.
Analisis Determinan Penanaman Modal Asing Langsung Di 20 kota di Indonesia Periode 2004– 2008 Neni Sri Wulandari
Eqien - Jurnal Ekonomi dan Bisnis Vol 1 No 2 (2012): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

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Abstract

Indonesiais adeveloping country where investmentbecomesa very important factortospureconomicgrowthandmacroeconomic performance. However, investment inIndonesiahas notbecome attractivefor investors toinvestinIndonesia. This study aimstoanalyzethe factorsthat affectforeign direct investment(FDI) in 20cities inIndonesiaduring the period2004 to 2008. Regressionmodelisusedas an analytical toolis a model offixedeffectpaneldataregressionmodel (FEM). Variables usedin this study arerealGDP, the CorruptionPerceptionIndex(CPI), CityMinimumWage(CMW), Inflation, Infrastructure, CrimeRate. While thecityis used asthe unitof analysisas many as20 citiesover the period2004, 2006, and 2008. Based on the resultsobtainedrealGDP and CPI, have positiveand significant impact onFDI. Meanwhile, City Minimum Wage, Inflation, and thecrime ratehave significantnegativeeffectonFDI. As for theinfrastructurevariableit hasnot significanteffectonFDI. Key Indicators : FDI, Real GDP, CPI City Minimum Wage, Crime Rate
Pengaruh Posisi Kas, Current Ratio, Debt to Equity Ratio dan Gross Profit Rratio terhadap Return Saham ( Studi empirik pada Perusahaan Yang Terdaftar Dalam Jakarta Islamic Index Bursa Efek Indonesia 2004-2007) Nandang Munandar
Eqien - Jurnal Ekonomi dan Bisnis Vol 1 No 2 (2012): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

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Abstract

The aim of the research is to trial the influence Cash Position, Current Ratio, Debt to Equity Ratio and Gross Profit Ratio to return stock on companies of the Jakarta Islamic Index in Bursa Efek Indonesia (BEI) This research relating to research of Ball and Brown (1968) increase of the stock price, if the expected return to be larger from the unexpected return, and show it’s the decrease of the stock price, if the expected return to be smaller from the unexpected.The objects of this research are 11 companies of the Jakarta Islamic Index in Indonesian Stock during 2004-2007. The research method used to multiple linier regression, by analyzing the influence of influence Cash Position, Current Ratio, Debt to Equity Ratio and Gross Profit Ratio to return stock is selected both simultaneously or partially. This research uses classic/BLUE assumption test, F test and t test by using SPSS Program version 15. The result of research shows that the simultaneous use of Cash Position, Current Ratio, Debt to Equity Ratio and Gross Profit Ratio not significantly influence the return stock whose result can bee seen in Annova table 0,761. Further, whereas the result of t test shows that the partial use of Cash Position, Current Ratio, Debt to Equity Ratio and Gross Profit Ratio do not significantly influence the return stock whose result 0,133, 0,316, 0,225, dan 0,413. The Conclusion of this research is not consistently with the past research is selected both simultaneously or partial. Key Word : Return Stock, Cash Posisition, Current Ratio, Debt To Equity Ratio and Gross Profit Ratio
ANALISIS KELAYAKAN USAHA PETERNAKAN AYAM PROBIOTIK PADA PT. GUNUNG MAS Ina Ratnasari; Suhono Suhono; Evi Selvi
Eqien - Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2018): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (512.715 KB) | DOI: 10.34308/eqien.v5i1.9

Abstract

The business opportunity of probiotic chicken business is very large because currently there are still few breeders who do breeding probiotic chicken while the demand for chicken probiotics along with awareness of people who are increasing in choosing healthy and low cholesterol food products. PT. Gunung Mas plans to expand its business by increasing the probiotic chicken breeding business sector. Before running the plan, PT. Gunung Mas conducted a business feasibility study to be able to decide whether the probiotic chicken breeding business plan is feasible or not to be implemented. Based on the results of research on non-financial aspects of market aspects, marketing aspects, technical aspects and technology, aspects of management and human resources and environmental aspects, probiotic chicken breeding business feasible to be implemented. While the financial aspects of the payback period, net present value, profitability index and internal rate of return, probiotic chicken breeding business feasible to be implemented Keywords : Feasibility studies, probiotic chicken breeding, non financial aspect, financial aspect
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP KINERJA WIRAUSAHA MUSLIM DI KABUPATEN PURWAKARTA Ismail Ludin; H. Suherman Saleh; Dedeng Abdul Gani Amruloh
Eqien - Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2018): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (714.346 KB) | DOI: 10.34308/eqien.v5i1.10

Abstract

Islam is a comprehensive religion. Islam is not only discussing about the dimension of ukhrowi (hereafter) but also world. One of that dimension is practicing of entrepreneur. Practicing of entrepreneur is one of the way to get a performance’s successful. In Islamic perspective, the success of muslimpreneur performance is associated in word of Al falah. Al falah is a success concept for muslimpreneur in the world and hereafter. There are many factors that affect the success of muslimpreneur performance. Human intelligent as the main factor surrounding of that. According to the phenomenon, this research aims to examine the effect of intellectual, emotional, and spiritual quotient toward the muslimpreneur performance. This research used descriptive analityc method. The population of this research is the Islamic small entreprise in Purwakarta regent with 86 number of samples. Double-linier-regression is used as analysis instrument. Library and field research as the dimension of research through questionnaire. The result of this research indicates first, partially, the muslimpreneur performance is insignificantly affected by intellectual and emotional quotient variable. Only the spiritual quotient that significantly affects toward the muslimpreneur perfomance. Second, simultanously, the muslimpreneur performance is significantly affected by the variable of intellectual, emotional, and spiritual quotient. This research is limited in independend variable. Exploring the most essential independen variable should be done in order to get better result. Keywords : Intelellectul quotient, emotional quotient, spiritual quotient, muslimpreneur performance, and Al falah.
Pengaruh Pendapatan dan Biaya Operasional terhadap Laba Bersih (studi kasus pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang terdaftar di BEI periode 2012-2016). Gusganda Muria
Eqien - Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2018): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.559 KB) | DOI: 10.34308/eqien.v5i1.11

Abstract

This study was conducted in Indonesia Stock Exchange. The phenomenon that occurs is that Net Income tends to decline during the period 2012-2016, which is coupled with the decrease in Revenue and increase in Operational Cost. The purpose of this study is to determine the effect of Revenue and Operational Cost on Net Income in Industry and Chemical Companies periode 2012-2016.This study uses descriptive analysis and verification with quantitative approach that is 11 industry and chemical company listed on the Stock Exchange data obtained are secondary data from the annual publication of financial statements consists of income over 5 years, ie the year 2012 to 2016. Technical analysis of data used is the technique of multiple linear regression analysis. Based on the result of this study showed that thitung with ttabel is equal to 16,082 > 2,005, thitung is bigger than ttabel that mean as partially there are effect revenue to net income, and result of partial research of operational cost to net income show thitung with ttabel is equal to -10,999 < 2,052, thitung is lowwer than ttabel that also means as partially there are negative effect operational cost to net income. The study result of the simultaneously shows the value of Fhitung with Ftabel is equal to 133,398 > 3,175, Fhitung is bigger than Ftabel that mean there are simultant influence of revenue and operational cost to net income. Keywords: Operational Cost, Revenue, Net Income.
PENGARUH OPERATING CAPACITY, ARUS KAS OPERASI DAN BIAYA VARIABEL TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR TEXTIL DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2016 Dean Subhan Saleh
Eqien - Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2018): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (860.756 KB) | DOI: 10.34308/eqien.v5i1.12

Abstract

This research aims to determine the influences of operating capacity, operating cash flow and variable cost to the possibility of companies experiencing financial distress. Currently, we can see the textile and garment industries, were all having profit descreased year by year. If its left constantly and continously, then the company will be at risk of facing financial distress condition. Financial distress is a condition that describes the downturn of corporate performance, so that they are having financial trouble full filling their short term liabilities. Population of this research are manufactured companies on textile and garment’s sectors listed on the Indonesian’s Stock Exchange 2009-2016 periods. By sampling defined with purposive sampling’s methods, there are 10 companies, selected as the research’s samples. And this research using regretions logistics analysis method on SPSS version 23. This research finally conclude that operating capacity significantly by positive having affects to the possibility of companies to suffer financial distress. Operating cash flow significantly by negative having affect to the possibility of companies to suffer financial distress and variable cost significantly by positive having affect to the possibility of companies to suffer financial distress. Keywords : operating capacity, operating cash flow, variable cost, financial distress.

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