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INDONESIA
EQIEN - JURNAL EKONOMI DAN BISNIS
ISSN : 25034413     EISSN : 26545837     DOI : -
Core Subject : Science,
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.
Arjuna Subject : -
Articles 1,162 Documents
IDENTIFIKASI FAKTOR-FAKTOR PENENTU PERTUMBUHAN EKONOMI KABUPATEN TRENGGALEK TAHUN 2010-2020 Elin Tin Nur Zein; Agus Sumanto
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (749.063 KB) | DOI: 10.34308/eqien.v9i2.446

Abstract

Abstrak Keberhasilan pembangunan suatu daerah ditandai dengan pertumbuhan ekonomi. Selama tahun 2010-2020, Kabupaten Trenggalek mengalami pertumbuhan ekonomi yang cenderung menurun dan stagnan di angka 5%. Beberapa variabel yang dapat mempengaruhi adalah sektor pertanian, sektor pertambangan, dan pengeluaran pemerintah. Berdasarkan penelitian terdahulu mendapatkan hasil yang kontradiktif. Penelitian ini menggunakan metode deskriptif kuantitatif dan menggunakan data sekunder dari BPS. Data diolah dengan STATA MP 16 menggunakan uji asumsi klasik dan analisis regresi linier berganda. Melalui hasil uji t-statistik ditemukan bahwa sektor pertambangan secara parsial berpengaruh signifikan terhadap pertumbuhan ekonomi, sedangkan variabel lain tidak berpengaruh signifikan. Diperlukan strategi dari pemerintah daerah untuk memecahkan permasalahan yang sedang terjadi. Kata Kunci: Pertumbuhan Ekonomi, Sektor Pertanian, Sektor Pertambangan, Pengeluaran Pemerintah Abstract The success of regional development is marked by economic growth. During the years 2010-2020, Trenggalek Regency had economic growth tends to decline and stagnate at 5%. Several variables that can influence are the agricultural sector, the mining sector, and government expenditure. Based on previous studies found contradictory results. This study uses a quantitative descriptive method and it uses secondary data from BPS. The data was processed by STATA MP 16 using classical assumption test and multiple linear regression analysis. Through the results of the t-statistical test, it was found that the mining sector partially had a significant effect on economic growth, while other variables had no significant effect. A strategy from the local government is needed to solve the current problem. Keywords: Economic Growth, Agriculture Sector, Mining Sector, Government Expenditure
ANALISIS DISKRIMINAN SEKTOR EKONOMI PEMBENTUK KATEGORI INDEKS KAPASITAS FISKAL DAERAH (IKFD) PROPINSI DI INDONESIA Budi Santoso
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.671 KB) | DOI: 10.34308/eqien.v9i2.447

Abstract

The policies of a local government certainly have an impact on various aspects that exist in the area. Including the aspect of measuring regional fiscal capacity (RFC) as a measure of the ability of a region which is reflected through regional revenues minus revenues whose use has been determined and certain expenditures. The rise and fall of the regional fiscal capacity (RFC) of a province compared to other provinces can be caused by many factors, such as fiscal policy factors, natural resource wealth, and one of them is the economic sector performance factor in the province. Therefore, this study aims to determine the differences in RFC categories between provinces in Indonesia, find out what economic sectors can discriminate against RFC categories in provinces, in Indonesia, and determine the ability of the discriminant function in categorizing RFC provinces in Indonesia. The research method used is descriptive method in order to get an overview of the economic sector and fiscal capacity in all provinces in Indonesia. Then proceed with discriminant analysis to find out how the differences in RFC between provinces and which economic sectors can discriminate against RFC categories in provinces in Indonesia. The results showed that there were significant differences in the RFC category between provinces in Indonesia. The sectors that most determine the different categories of provincial RFC in Indonesia are wholesale and retail trade; car and motorcycle repair.
PENGARUH KOMPENSASI DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT SURYA MADISTRINDO TBK KARAWANG Utami Madya Ayu Nabila
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (733.603 KB) | DOI: 10.34308/eqien.v9i2.448

Abstract

This study aims to determine, analyze and explain whether compensation and job satisfaction have a partial or simultaneous effect on employee performance at PT Surya Madistrindo TBK Karawang. This study uses quantitative methods of descriptive analysis and verification, namely collecting, presenting, analyzing, testing hypotheses, providing conclusions and suggestions. The sample in this study used a non-probability sampling technique with an incidental sample method of 107 people using a Likert scale technique and path analysis. The results showed that compensation and job satisfaction on employee performance obtained an average of 391.1, 388.0 and 384.8, meaning that all of these variables were considered good. The correlation coefficient between Compensation and Job Satisfaction obtained a value of 0.995, which means that the correlation is strong, positive and significant. The partial effect of compensation on employee performance gets a value of 42.0% while job satisfaction on employee performance has a greater value of 56.4%. The simultaneous effect of Compensation and Job Satisfaction on Employee Performance obtained a value of 98.3%, the remaining 17% was influenced by other variables that were not studied.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, KOMPLEKSITAS OPERASI, DAN LEVERAGE TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Konsumsi Yang Terdaftar Di Bursa Efek In EMIL LIA MAJID
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.389 KB) | DOI: 10.34308/eqien.v9i2.453

Abstract

This study aims to determine the effect of profitability, firm size, managerial ownership, operating complexity, and leverage on the timeliness of financial statement submission. Empirical study on consumption industry companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method used purposive sampling. The samples obtained in this study were 81 companies that had sample criteria. The results of this study are that profitability as proxied by ROA has no effect on the timeliness of submitting financial reports, Company size affects the timeliness of submitting financial reports, Managerial Ownership proxied by MOWN does not affect the timeliness of submitting financial statements, Operational Complexity proxies by Dummy has no effect on the timeliness of submitting financial statements, and the leverage proxied by DER has no effect on the timeliness of submitting financial statements. Keywords: Profitability, Firm Size, Managerial Ownership, Operational Complexity, Managerial Ownership, Leverage
ANALISIS PENERAPAN GREEN ACCOUNTING DITINJAU DARI PROFITABILITAS DAN CORPORATE SOCIAL RESPONBILITY (CSR) PERUSAHAAN Citra Puspa Salira
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.73 KB) | DOI: 10.34308/eqien.v9i2.455

Abstract

The purpose of this study was to identify and analyze the application of green accounting in terms of Corporate Social Responsibility (CSR) and profitability, and the profitability variable was measured using ROA. There are two variables in this study which are thought to affect green accounting in energy sub-sector companies listed on the Indonesia Stock Exchange. The population of this study is the energy sub-sector companies listed on the Indonesia Stock Exchange (IDX) 2018-2020. This study uses a sample of 102 energy sub-sector companies listed on the Indonesia Stock Exchange (IDX) which were selected using the purposive sampling method. The data of this study were analyzed using the multiple linear regression analysis method in this study. The results of this study indicate that the profitability variable has an effect on the green accounting of a company. Meanwhile, Corporate Social Responsibility (CSR) has no effect on the green accounting of company.
PENGARUH KETEPATAN WAKTU, KUALITAS LAPORAN KEUANGAN DAN EFEKTIVITAS INFORMASI LAPORAN KEUANGAN TERHADAP PENINGKATAN KINERJA LAPORAN KEUANGAN PADA INDUSTRI MAKANAN DA MINUMAN DIKOTA MEDAN Mardiah Hasanah Nasution
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.324 KB) | DOI: 10.34308/eqien.v9i2.458

Abstract

Perusahaan dalam membuat laporan keuangan ini memebutuhkan rentang waktu yang tidak banyak dalam melaporkan kondisi atau keadaan keuangannya ke publik dan ke stakeholder, serta kepada pihak investor, hal ini dikarenakan laporn keuangan di beberapa perusahaan ada yang tidak tepat waktu untuk dilaporkan, sehingga laporan keuangan yang akan dibuat belum memiliki kualitas yang baik sesuai pedoman yang ada, sehingga laporan keuangan yang dilaporkan menjadi tidak efektif, serta mempengaruhi kinerja laporan keuangan yang akan dibuat, dimana kinerja laporan keuangan di beberapa perusahaan cenderung tidak baik dan mempengaruhi kinerja perusahaan secara keseluruhan. Metode penelitian yang digunakan adalah diskriptif kuantitatif dengan menggunakan analisis regresi linier berganda menggunakan SPSS 20. Populasi dari penelitian ini adalah pihak pengguna laporan keuangan yang ada di beberapa perusahaan di Indonesia yang berjumlah 100 orang/jiwa, dimana teknik penarikan sampel pada penelitian ini menggunakan teknik metode sensus, dengan jumlah sampel sebesar 100 orang pihak pengguna laporan keuangan yang ada di beberapa perusahaan di Indonesia melalui penyebaran kuesioner yang dilakukan degan secara langsung melalui email. Hasil penelitian yang didasarkan oleh hipotesis secara parsial dan simultan menyatakan bahwa variabel ketepatan waktu, kualitas laporan keuangan dan variabel efektivitas informasi laporan keuangan berpengaruh positif dan signifikan kepada variabel kinerja laporan keuangan perusahaan.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris pada Perusahaan Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020) Dessy Rachmawati; Suyatmin Waskito Adi
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.715 KB) | DOI: 10.34308/eqien.v9i2.468

Abstract

Along with the development of the times, activities that occur in Indonesia have progressed very rapidly, one of which is the progress of the capital market, this progress is marked by the number of companies registering themselves on the IDX and also many companies that have gone public. This study aims to determine how the effect of public accounting firm size, firm size, auditor turnover, profitability, solvency, and ownership structure on audit report delays using a quantitative approach and purposive sampling method. The results of this study indicate that the size of the public accounting firm and solvency have an effect on audit report lag, while firm size, auditor turnover, profitability, and ownership structure have no effect on audit report lag.
ANALISIS EFEKTIVITAS & EFISIENSI PENERIMAAN PAJAK BUMI DAN BANGUNAN SEBAGAI POTENSI PENDAPATAN ASLI DAERAH KABUPATEN NGAWI TAHUN 2018-2020 Esa Aldila; Suyatmin Waskito Adi
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.841 KB) | DOI: 10.34308/eqien.v9i2.469

Abstract

One of Indonesia's state revenues that is currently being intensively promoted is taxes. Indonesia makes tax as one of the largest sources of income, one of which is local taxes using secondary and premier data. The object of this research is the Ngawi Regency Finance Agency. Meanwhile, the research subjects were employees of the Ngawi Regency Finance Agency who were taken using a sampling technique. The results in this study are the level of effectiveness of Ngawi Regency's PBB revenue for the 2018-2020 period is classified as effective. This is indicated by the percentage of effectiveness with an average of 98.23%, the efficiency level of Tax revenue in Ngawi Regency for the period 2018 to 2020 is classified as efficient, which is indicated by an average efficiency of 5.53%, and Land and Building Taxes are one of the mainstay items of income. region because PBB contributes the largest PAD in the tax sector. This means that the level of efficiency and effectiveness of Land and Building Tax receipts as reviewed in the previous chapter has a positive effect on the potential for Regional Original Income in Ngawi Regency.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA PT BHAKTI IDOLA TAMA BANDUNG Tata Maulidin; Nouvandry Alexander; Rita Zulbetti
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.26 KB) | DOI: 10.34308/eqien.v9i2.496

Abstract

This study aimed to determine the influance of service quality to customer satisfaction at PT Bhakti Idola Tama Bandung. The research method used quantitative research. The data collection technique used observation, interviews with questionnaires and literature studies which had relation to the subject. The data analysis technique used descriptive analysis and inferential analysis (validation test and realibility). Hypothesis test used correlation of rank Spearman, coefficient of determination and significant test of Z. From research conducted, researchers obtained the results that the quality of service to customer satisfaction at PT Bhakti Idol Tama had a positive influence with the results of the Rank Spearman correlation of 0.794 with a significant value of 0,000 ≤ 0, 05 which means the relationship of service quality with customer satisfaction has a strong relationship. The determination test results show 63.04% service quality affects customer satisfaction and the remaining 36.96% customer satisfaction influenced by other factors. From significant test of Z, the results of z_hitung were 4, 96 which means z_hitung ≥ z_tabel. Based on the description above, Ho rejected and Ha accepted, the quality of services has a very significant influence on customer satisfaction.
ANALISIS PENGARUH PERSEPSI WP UMKM YANG TERDAMPAK COVID 19 TERHADAP PENETAPAN KEBIJAKAN PPH FINAL SESUAI PP NO 23 TAHUN 2018 Rai Gina Artaningrum; Luh Diah Citraresmi Cahyadi; Amrulloh Amrulloh
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.411 KB) | DOI: 10.34308/eqien.v9i2.523

Abstract

This study aims to analyze the effect of the perception of MSME taxpayers who are affected by Covid 19 on the determination of the final income tax policy according to Government Regulation PP number 23 of 2018. This type of research is descriptive which describes the perception of taxpayers to Government Regulation Number 23 of 2018. Samples from This study consisted of 97 respondents with convenience sampling technique. The data analysis technique used validity test, reliability test and multiple linear regression analysis. The results of the study stated that tax socialization, ease of taxation and tax sanctions had a positive effect on the determination of final income tax policy according to government regulation PP number 23 of 2018. The variable of tax socialization must be carried out regularly because the regulations and socialization of taxation held must be able to convey all information into Taxpayers, the tax convenience variable can be seen that regulated in PP No. 23 of 2018 has decreased rates then the tax sanctions are getting better or the tax sanctions are stricter, the taxpayers will fulfill their tax obligations if they view that tax sanctions will harm the taxpayer more.

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