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<![CDATA[Analisis Pemanfaatan Fasilitas Perpajakan Pada Yayasan Khusus Bidang Pendidikan Dalam Efisensi Pajak Penghasilan ]]>
<![CDATA[N Heriyah]]>;
<![CDATA[Elok Faiqoh Himah]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 8 No 2 (2021): EQIEN - JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien ]]>
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DOI: 10.34308/eqien.v8i2.281
<![CDATA[This study uses a qualitative method with a case study approach at a foundation that specializes in "X" Education and conducts direct observations in the field by reviewing the data that has been collected from observations, interviews, to tax accounting data collection. The results showed that to analyze the use of tax facilities in terms of excess remaining and taking into account the present value, the results obtained in the fourth alternative, namely the use of excess remaining in the fourth year which resulted in a higher tax benefit value of 30% of expenses. income tax or Rp. 23,203,311. If the present value is not considered, then the 1st to 4th alternative yields the same tax benefit, namely 25% of the income tax expense or Rp. 8,238,732. If the Foundation engaged in Education X does not implement and comply with all the provisions and procedures set forth in the provisions of Per-44/Per/2009, there will be a risk of failure in the utilization of tax facilities. The maximum risk that may arise as a result of failure to use the X Education Foundation tax facility is 5% or Rp. 4,103,366 of income tax expense.]]>
<![CDATA[FAKTOR DETERMINAN ERC DENGAN PERSISTENSI LABA SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Nur'aini Rokhmania]]>;
<![CDATA[Nurul Hasanah Uswati Dewi]]>;
<![CDATA[Pepie Diptyana]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 8 No 2 (2021): EQIEN - JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien ]]>
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DOI: 10.34308/eqien.v8i2.282
<![CDATA[The purpose of this study was to obtain empirical evidence regarding the effect of Size, book-tax differences, debt levels and operating cash flow on Earning Response Coefficient (ERC) with Earnings Persistence as an intervening variable. ERC is measured by a coefficient that shows the estimated strength of the influence of unexpected earnings and the accumulation of abnormal returns that appear during earnings announcements. Meanwhile, Earnings Persistence is measured by the slope regression coefficient of the relationship between current earnings and the next period's earnings. The sample used is a manufacturing company listed on the Indonesia Stock Exchange (IDX) with the 2016 - 2018 observation year. The sample data collected is 243 data. Hypotheses were tested with Warp PLS. Hypothesis testing results that there are two variables that significantly affect ERC, namely Profit Persistence and Operating Cash Flow. Earnings persistence proved to have a significant negative effect while Operating Cash Flow had a significant positive effect on ERC. For variables Size, Book-Tax Difference, and Debt Level, it does not show any effect on ERC nor on Earning Persistence and Earnings Persistence is proven not to be an intervening variable.]]>
<![CDATA[ANALISIS KEMANDIRIAN DAN KEMAMPUAN KEUANGAN DALAM MENDUKUNG OTONOMI DAERAH DI KABUPATEN BONE BOLANGO ]]>
<![CDATA[Zubaidah Rahman]]>;
<![CDATA[Pratiwi Laere]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 8 No 2 (2021): EQIEN - JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien ]]>
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DOI: 10.34308/eqien.v8i2.286
<![CDATA[This study aims to determine the Independence and Financial Capability of Regional Autonomy in Bone Bolango Regency. The object of research at the BKPD Office, Bone Bolango Regency. The ratio analysis method used is the Regional Financial Independence Ratio and Regional Financial Capability Ratio. The results of the analysis that have been carried out are that (2) the financial independence of Bone Bolango Regency based on the ratio of regional financial independence is very low to regional autonomy, (2) the financial capacity of Bone Bolango Regency based on the ratio of regional financial capacity is very low on regional autonomy.]]>
<![CDATA[PENGARUH DISIPLIN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA BANK BJB CABANG KARAWANG) ]]>
<![CDATA[Ilham Maulana Irianto]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien ]]>
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DOI: 10.34308/eqien.v9i1.283
<![CDATA[This study aims to examine and analyze the Effect of Work Discipline and Work Motivation on Employee Performance (Case Study at Bank BJB Karawang Branch). This research was conducted using descriptive and verification methods, namely: collecting, presenting, analyzing and testing hypotheses, as well as making conclusions and suggestions. Sampling was carried out by the Slovin method and the Stratified SampIing technique. so that obtained a sample of 107 respondents. The analytical technique used is a Likert scale analysis technique and path analysis with the tools Method Of Successive Interval (MSI), Microsoft Office, and SPSS version 20. Based on the results of the analysis that has been carried out this study proves that Work Discipline shows an average value of 386.3 the criteria agree, work motivation shows an average value of 388.8 with the criteria agree, and employee performance shows an average value of 383.8 with the criteria agree. The correlation between Work Discipline and Work Motivation is 0.782 with a strong relationship level, Partial Effect of Work Discipline on Employee Performance is 47.1%, Work Motivation is 43.5%. Simultaneous effect of 73% while the remaining 27% is the contribution of other variables not examined.]]>
<![CDATA[PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN DIMASA PANDEMI COVID-19 PADA BENGKEL HONDA NSS AHASS 1838 KARAWANG ]]>
<![CDATA[Muhamad Jumhari]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien ]]>
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DOI: 10.34308/eqien.v9i1.284
<![CDATA[This study aims to determine the effect of price and quality of service on customer satisfaction at the Honda NSS Ahass 1838 workshop Karawang. The research method used is descriptive verification with a quantitative approach. The research sample is 100 consumers, using incidental sampling. The analysis used is path analysis and hypothesis testing using t test and F test. The results of this study indicate that there is a correlation between price and service quality of 0.258, which means there is a weak relationship. The results of the partial hypothesis test that price has a positive and significant effect on customer satisfaction, service quality has a positive and significant effect on customer satisfaction. The results of the hypothesis that simultaneously price and service quality have a significant effect on customer satisfaction. The R2 test of price and service quality on consumer satisfaction obtained R Square of 0.779, meaning that 77.9% of consumer satisfaction was influenced by these two variables, while 22.1% of consumer satisfaction was influenced by other variables not examined in this study.]]>
<![CDATA[Pengaruh Realisasi Anggaran, Law Enforcement, Tingkat Kepatuhan, dan Tingkat Inflasi terhadap Penerimaan Pajak ]]>
<![CDATA[Julaika Putri Rohkhayatim]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien ]]>
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DOI: 10.34308/eqien.v9i1.285
<![CDATA[Our Country has remained standing and sovereign for more than 75 years, and that cannot be separated from the role of national development efforts that have continued to this day. Sustainable national development in Indonesia is certainly greatly influenced by the performance of tax revenues, considering that tax revenues are the backbone of the state budget in carrying out its functions. Thus, it is necessary to explore more extensive and intensive sources of tax revenue, one of which is by conducting a study of the factors that affect tax revenue. This study aims to analyze the factors that influence tax revenue, in terms of internal Indonesian tax revenue institutions, namely the budget realization of the Directorate General of Taxes (DGT), then in terms of tax law enforcement efforts (Law Enforcement), and in terms of the level of tax law enforcement. Taxpayer compliance, namely the level of compliance with the submission of the Annual Income Tax Return by the Taxpayer. In addition, this study also analyzes one of the effects of macroeconomic factors on tax revenue, namely the inflation rate. The analysis in this study was conducted on 32 observation periods with quarterly time series data obtained from the DGT, starting from 2013 Q1 to Q1. 2020 Q4. This research is a quantitative research with Auto Distributive Lag (ARDL Method) analysis method. The results of this study indicate that the variables of Budget Realization and Compliance Level of Annual Income Tax Report for Corporate Taxpayers have a significant positive effect for the short and long term on tax revenues. While the other variables do not have a significant positive effect on tax revenue.]]>
<![CDATA[e-WOM dan Strategi Promosi Pada Perilaku Impulsive Buying Konsumen Kuliner di Kota Solo Tahun 2021 Saat Pandemi Covid-19 ]]>
<![CDATA[Lintang Pamugar Mukti Aji]]>;
<![CDATA[Eka Dewi Sumarmawati]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien ]]>
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DOI: 10.34308/eqien.v9i1.298
<![CDATA[Covid-19 has caused the economy to decline, but people's consumption patterns have actually increased. During the PSBB (Large-Scale Social Restrictions) period, people are limited in their activities outside the home. However, many people still buy culinary products in a fairly high intensity, both online and offline. Culinary products are greatly affected by their existence due to Covid-19. Attractive marketing strategies such as promos and discounts are allegedly able to lure consumers to buy their products. In addition, a positive e-WOM can also make consumers interested in buying spontaneously. This study aims to determine the effect of e-WOM and culinary product marketing strategies on consumer impulsive buying behavior. Determination of the sample is done by purposive sampling technique. The sample used is 100 respondents. The test results show that promotional strategies and e-WOM have a positive and significant effect on consumers' impulsive buying behavior. The need for consumption is still high during this pandemic. Consumers still spend their money to consume culinary products such as snacks, bobba drinks, and other heavy meals online (online motorcycle taxis) or offline (eat in place/come in person).]]>
<![CDATA[PENGARUH PEMBELAJARAN ORGANISASI DAN INOVASI ORGANISASI TERHADAP KINERJA ORGANISASI ]]>
<![CDATA[Said Hamzali]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien ]]>
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DOI: 10.34308/eqien.v9i1.299
<![CDATA[This study aims to determine organizational learning and organizational innovation on organizational performance at UPT. Syiah Kuala University Libraries. The sample in this study was taken using a data collection method called the Saturated Sampling Technique (census). The number of samples used was 53 respondents. Primary data collection was carried out by distributing questionnaires. The analysis used in testing the hypothesis is using Structural Equation Modeling-Partial Least Square (SEM-PLS) with the WarpPLS version 5.0 program. The results showed that: 1) organizational learning has a positive and significant effect on organizational performance and 2) organizational innovation has a negative and significant effect on organizational performance.]]>
<![CDATA[APAKAH SEKTOR INFRASTRUKTUR DAN KOMODITAS EFISIEN? ANALISIS RETURN ABNORMAL PADA PROGRAM PEN ]]>
<![CDATA[Rivary Finan Hernawan]]>;
<![CDATA[Raden Aswin Rahadi]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien ]]>
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DOI: 10.34308/eqien.v9i1.300
<![CDATA[Efficient market is a topic that spurs many interests among financier, due to the significant number of both its proponents and opponents. This paper examines the efficiency of the infrastructure and the commodity sector market in Indonesia by using event study. The PEN (Pemulihan Ekonomi Nasional / National Economic Recovery) event is used as the benchmark event to see whether there is any abnormal return that is generated by the sectors’ market. We calculated the abnormal return and cumulative abnormal return of each of our sample firms in the sector, as well as calculating the average abnormal return and cumulative average abnormal return for each sector. Using the T-test to determine the significancy of the abnormal return, we found that both sectors differ in their efficiency. While we found the infrastructure sector to be efficient, the result of the test on commodity sector instead shows that the sector is inefficient.]]>
<![CDATA[PROBLEM ANALYSIS ON SHARIA PROPERTY BUSINESS AND ITS PROPOSED SOLUTION ]]>
<![CDATA[Asep Bagja Nugraha]]>;
<![CDATA[Raden Aswin Rahadi]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien ]]>
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DOI: 10.34308/eqien.v9i1.303
<![CDATA[Sharia concept is one of disruptive factors in current economic and business along with digital disruptive and millennial disruptive. Sharia concept has brought disruption with the increasing demand for halal products, sharia banking and economics, including sharia property. The increasing number of demands in sharia property product has attracted many property developers to create sharia-based property product. Unfortunately for the last three years (2019-2021), there were some cases reported to the police with accusations in fraud or undelivered project. With such kind of impact and potential, there must be anticipation to anticipate such condition. Problem analysis on sharia property business results in three main issues. They are lack of understanding in business related sharia law, lack of understanding on property business process, and marketing issue. Proposed solution for lack of understanding in business related sharia law is to review the basic principles of sharia business, sharia law regarding partnership (syirkah), sharia capital aspects, and sharia business transaction in the property business. Proposed solutions for lack of understanding in property business process are 9 steps to starting a sharia property business. And in the last issue regarding marketing aspect, the author suggests to optimize value proposition of sharia property product and maximize digital marketing strategy.]]>
