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<![CDATA[ANALISIS PERGESERAN POLA KONSUMSI ENERGI DAN DAMPAK EKONOMINYA PADA SAAT COVID-19 DI PROVINSI RIAU ]]>
<![CDATA[Darmayuda Darmayuda]]>;
<![CDATA[Eka Armas Pailis]]>;
<![CDATA[Ando Fahda Aulia]]>;
<![CDATA[M. Hasnan]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 10 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.v10i1.519
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui bagaimana pergeseran konsumsi energi sebelum dan pada saat Covid-19 di Provinsi Riau serta dampak ekonominya. Penelitian ini menggunakan dua variabel indipenden yaitu pertumbuhan ekonomi (growth) 12 dan kondisi sebelum dan pada saat Covid-19 (dummy) dengan tahun pengamatan 2019-2020 pada 12 Kabupaten/Kota di Provinsi Riau. Adapun metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan model regresi sederhana dan regresi berganda menggunakan data panel. Hasil penelitian menunjukkan growth dan dummy perngengaruh signifikan terhadap konsumsi pertalite. Akan tetapi tidak berpengaruh signifikan terhadap konsumsi premium dan bio solar. Sedangkan pada LPG 3 Kg hanya dummy yang berpengaruh signifikan dan pada LPG 12 Kg hanya growth yang berpengaruh signifikan. Selain itu dummy berpengaruh signifikan terhadap konsumsi listrik di Provinsi Riau. Pergeseran pola konsumsi energi dari BBM ke LPG dan listrik tidak sepenuhnya berdampak buruk bagi perekonomian. Pergeseran penggunaan energi ini juga berimplikasi pada berkurangnya besaran subsidi untuk BBM yang selama ini dinilai cukup besar, dan relatif tidak tepat sasaran. Selain itu, pergeseran ini juga dapat berdampak kepada keadaan lebih baik bagi lingkungan, karena gas dan listrik, dianggap sumber energi yang relatif lebih ramah bagi lingkungan.]]>
<![CDATA[VARIABEL-VARIABEL YANG MEMPENGARUHI PEMILIHAN MARKETPLACE MENGGUNAKAN METODE REGRESI LOGIT BINNER ]]>
<![CDATA[Rina Indrayani]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 10 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.v10i1.520
<![CDATA[Salah satu cara untuk mengembangkan usaha yaitu dengan memanfaatkan teknologi informasi. Marketplace. Proses bisnis yang dilakukan melaui media teknologi informasi dan internet tersebut dikenal dengan sebutan e-commerce. E-commerce dapat dilakukan melalui marketplace yaitu lokasi online dimana pembeli dan penjual melakukan transaksi komersil seperti menjual barang, jasa atau informasi. Penelitian ini bertujuan menentukan kriteria dalam memilih marketplace. Penelitian ini menggunakan variabel Antarmuka (At), Teknis (Ts), Konten (Kn) dan Privasi (Ps), Promosi (Pr) dan dilaksanakan di Kabupaten Sukabumi, dengan jumlah responden sebanyak 324 orang. Pengolahan data menggunakan metode logit binner. Berdasarkan hasil pengujian AntarMuka (At) mempunyai pengaruh negatif terhadap terjadinya pemilihan keputusan markaetplace. Variabel Teknis (Ts) menunjukan bahwa mempunyai pengaruh terhadap terjadinya pemilihan keputusan markaetplace. Variabel Konten (Kn) mempunyai pengaruh negatif terhadap terjadinya pemilihan keputusan markaetplace. Hasil Uji Hipotesis Pengaruh Privasi Terhadap pemilihan keputusan market place menunjukan pengaruh negatif terhadap terjadinya pemilihan keputusan markaetplace. Oleh karena itu, hipotesis keempat yang menyatakan bahwa “Privasi berpengaruh negatif terhadap pemilihan keputusan markaetplace” ditolak. Berdasarkan hasil pengujian Promosi (Pr) dapat diketahui mempunyai pengaruh terhadap terjadinya pemilihan keputusan markaetplace.]]>
<![CDATA[KONTRIBUSI BAZNAS MELALUI PEMBERIAN MODAL BISNIS TERHADAP PEREKONOMIAN MASYARAKAT MISKIN DI KABUPATEN KEPULAUAN MERANTI ]]>
<![CDATA[IMAM FAKHRUDDIN]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 10 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.v10i1.521
<![CDATA[This research is motivated by the problems that exist in BAZNAS Meranti Islands Regency which has an agenda to distribute productive zakat to the poor. With this program, BAZNAS of Meranti Islands Regency hopes that people who receive productive zakat can be independent and can develop businesses to generate income and be able to meet their daily needs. However, based on the information obtained by the researcher, the mechanism used is unique, namely the recipient of zakat as business capital must save in the bank until it reaches the same amount as the capital he receives. The theory used in this study is the concept of zakat in general, productive zakat and the concept of the poor as mustahiq. This research is a field research (Field Research) and the type of research is qualitative. The results of this study are the mechanism for implementing the productive meranti program of BAZNAS in Meranti Islands Regency, which is adjusted to the condition of the community and the ability of existing resources, both from determining mustahiq, the nominal amount of assistance and also coaching or supervision. The contribution of BAZNAS to the economy of the poor in Meranti Islands Regency through the productive meranti program by providing business capital has been quite good, although so far many have failed in running their businesses. However, BAZNAS's efforts have greatly helped the poor in terms of capital for their businesses. It only takes a good process and management to be able to maximize the program.]]>
<![CDATA[DAMPAK KENAIKAN HARGA PUPUK NON SUBSIDI TERHADAP EKONOMI PETANI SAYUR DI DESA BARUH BUKIT ]]>
<![CDATA[Jetli Satrio]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 10 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.v10i1.522
<![CDATA[This research is based on the very increasing price of non-subsidized fertilizers and the lack of subsidized fertilizers in rural areas, this study aims to see how much the increase in the price of non-subsidized fertilizers and how big the impact on the economy of vegetable farmers in Baruh Bukit village, this type of qualitative descriptive research by conducting interviews with several vegetable farmers and then processing and analyzing the data, it was found that the increase in the price of non-subsidized fertilizers in Baruh Bukit Village experienced a significant increase and had a fairly bad impact on the economy of farmers in Baruh Bukit Village and the situation was exacerbated by the selling price of crops is cheap in the market, while the necessities of life continue to increase.]]>
<![CDATA[FINANCIAL BEHAVIOR PADA MAHASISWA PENERIMA PROGRAM INDONESIA PINTAR (PIP) ]]>
<![CDATA[bangun Putra prasetya]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 10 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.v10i1.525
<![CDATA[Indonesia's national education system has a strategic role in educating the nation's life and advancing science and technology. Based on Law No. 12/2012 concerning Higher Education, the Government of Indonesia is obliged to increase access and learning opportunities at universities and to prepare intelligent and competitive Indonesian people, one of which is the Smart Indonesia Program (PIP) for Lectures. This study aims to analyze the factors that influence the Financial Behavior of PIP recipient students at the Widya Mataram University, Yogyakarta. The population in this study was 251 students while the sample was 99 students. This research method uses descriptive quantitative while the analysis tool uses SEM-PLS. The results showed that of the four exogenous variables, namely Financial Literacy, Financial Self-Efficacy, financial experience, Incomeintention which had a positive effect on Financial Behavior, namely Financial Self-Efficacy and Incomeintention. While the other two variables, namely Financial Literacy and financial experience have no significant effect on Financial Behavior]]>
<![CDATA[PERSEPSI MAHASISWA JURUSAN AKUNTANSI MENGENAI ETIKA DAN HUKUM PENGGELAPAN PAJAK ]]>
<![CDATA[Andi Sabirin]]>;
<![CDATA[Arif Widyatama]]>;
<![CDATA[Alji Antameng]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 10 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.v10i1.526
<![CDATA[This study aims to determine and analyze the Differences in Accounting Department Students' Perceptions regarding Ethics and Tax Evasion Law. In this study, the samples taken were 86 people from 2 campuses. At the Tadulako University campus, the sample was 40 people, and at the Panca Bhakti School of Economics, it was 46 people. Data was collected through a survey obtained by distributing questionnaires to the respondents. The results of this study indicate that the ethics of tax evasion has a significant effect on the tax system. On the other hand, tax justice does not significantly the ethics of tax evasion because there still needs to be emphasis and some points from tax officials for the public to be more precise, and discrimination has a significant effect on tax evasion laws.]]>
<![CDATA[ANALISIS PERBANDINGAN HARGA SAHAM PT BANK CENTRAL ASIA Tbk. SEBELUM DAN SESUDAH STOCK SPLIT ]]>
<![CDATA[Tiara Widya Antikasari]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 10 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.v10i1.527
<![CDATA[Abstract Companies that have good performance will have stock prices that tend to be high. this will make it difficult for investors with small capital to invest. the company can take corporate action in the form of a stock split. The purpose of this study is to see the difference in stock prices before and after the stock split. using stock closing price data 14 days after and 14 days before the stock split conducted by PT. Bank Central Asia on October 13, 2021. This study uses a different test analysis using the Paired Sample T-Test to find out whether there is a significant difference in the price of shares before and after the stock split Test results of the Paired Sample T-Test before and after the stock split of stock prices prove a drastic difference. Keywords: stock, stock split, stock price]]>
<![CDATA[ANALISIS PERAN SEKTOR PERTANIAN DALAM MENDUKUNG PEMULIHAN EKONOMI MASA PANDEMI COVID 19 DI KOTA BATU ]]>
<![CDATA[Alvina Zahra Wicaksana]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 10 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.v10i1.528
<![CDATA[This study analyzes the role of the agricultural sector in supporting economic recovery during the pandemic. As a result of the PSBB policy at the beginning of Covid 19 entering Indonesia, many economic sectors have stagnate, but the agricultural sector in Batu City is still in a positive number and is included in the leading sector. Leading sectors can sustain and help other economic sectors collapse due to the pandemic. The research method used is descriptive qualitative using secondary data from articles, journals, literature, and mass media as well as BPS data. Data collection techniques using research articles and literature review. The leading sector analysis uses Klassen typology analysis whose output is a sector classification in 4 quadrants. The results of the Klassen typology analysis reveal that the agricultural sector is a developed sector and is growing rapidly . The results of the study reveal several strategies carried out by the Department of Agriculture and Food Security in Batu City in supporting the economic recovery of the agricultural sector, namely Food Security in Batu City, creating an Organic Yard Intensification (IPO) and Sustainable Food Garden (P2L) program as well as preparing five strategies to support recovery in the agricultural sector. .]]>
<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2017-2020 ]]>
<![CDATA[Cindy Melia Farahdiba]]>;
<![CDATA[Ernie Hendrawaty]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 10 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.v10i1.530
<![CDATA[This study aims to analyze the effect of institutional ownership on company performance This study uses company performance as the dependent variable and independent variables such as foreign institutional ownership, state institutional ownership, and private institutional ownership. The sample of this study is non-financial companies listed on the Indonesia Stock Exchange in the period 2017 - 2020 with 82 companies and using the slovin formula. The data used in this study are 328 observational data. The analysis used in this research is multiple regression analysis with a panel data approach. The results of this study indicate that state institutional ownership has a negative effect on company performance because the main goal achieved is usually a political goal to maximize its own profits compared to the company. Meanwhile, foreign institutional ownership and private institutional ownership do not show a significant effect on company performance in the non-financial sector in Indonesia]]>
<![CDATA[ANALISIS IMPLEMENTASI PENERAPAN PSAK 73 SEWA DAN ASPEK PERPAJAKANNYA TERHADAP LAPORAN KEUANGAN (STUDI EMPIRIS PADA PT MAHABBAH REALTY) ]]>
<![CDATA[Amrulloh Amrulloh]]>;
<![CDATA[Jasmadeti Jasmadeti]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 10 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.v10i1.532
<![CDATA[Penelitian ini bertujuan untuk mengetahui apakah dengan penerapan PSAK 73 Adopsi IFRS 16 . PSAK ini akan menggantikan beberapa standar; diantaranya PSAK 30 tentang Sewa, ISAK 23 tentang Sewa Operasi, dan ISAK 25 tentang Hak atas Tanah apakah dengan penerapan dan implementasi akan berdampak dalam penyajian, pengungkapan dan aspek perpajakan terhadap laporan keuangan. Sumber data yang digunakan adalah data sekunder. Metode penelitian yang menggunakan deskriptif kualitatif adalah menganalisis kemudian mendeskripsikan masalah atas fenomena tersebut. Hasil penelitian menunjukkan bahwa dengan adanya penerapan PSAK 73 yang berlaku mulai 1 Januari 2020. Sangat berdampak tetapi tidak merugikan dan mempunyai efek manfaat yang baik untuk kedepannya. Dengan diterapkannya PSAK 73 maka akan terjadi perbedaan temporer antara akuntansi dan pajak. Atas transaksi yang berhubungan dengan sewa diperlukan dokumentasi yang lengkap karena tidak equal antara obyek PPh Pasal 4 (2) dengan beban yang diakui.]]>
