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<![CDATA[PENGARUH BIAYA OVERHEAD PABRIK TERHADAP EFISIENSI BIAYA PRODUKSI ]]>
<![CDATA[Retno Santi Nur Azizah]]>;
<![CDATA[Aqilah Az Zahra]]>;
<![CDATA[Dian Hakip Nurdiansyah]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i03.1029
<![CDATA[This research is focused on the Effect of Factory Overhead Costs on Production Cost Efficiency on PT. Charoen Pokphand Indonesia Tbk Year 2016-2020. This research aims to find out and reanalyze: 1) Factory Overhead Costs by PT Charoen Pokphand Indonesia Tbk;2) Production Costs incurred by PT Charoen Pokphand Indonesia Tbk;3) Effect of Factory Overhead Costs on production cost efficiency at PT Charoen Pokphand Indonesia Tbk. The research methods used in this research are associative methods with quantitative approaches. The data source in this study is primary data. As for analyzing the data obtained, simple regrecation analysis, correlation coefficient analysis, determination coefficient analysis, and data processing showed that factory overhead costs negatively affect production cost efficiency at PT Charoen Pokphand Indonesia Tbk. This means that at PT Charoen Pokphand Indonesia Tbk, cost control has not been implemented optimally, because this is evidenced by the inefficiency in production costs so that the realization of production costs is greater than the production cost budget. Keywords: Factory Overhead Costs and Production Cost Efficiency.]]>
<![CDATA[PENGARUHlCURRENTlRATIO, NETtPROFITtMARGIN, RETURN ON ASSET, TOTAL ASET TURNOVERr DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL (Studieempirisspada.Perusahaan LQ 45 yang.Terdaftar.di.Bursa,Efek Indonesia Periode 2017-2021) ]]>
<![CDATA[Astrid Dita Merinia Hakim]]>;
<![CDATA[Reni Santoso]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i03.1030
<![CDATA[Capital.structure.is.a.comparisonl or consideration betweenn owned capital.and foreign capitall. Capital structure issoneeof the financial decisions faceddbyyfinancial managers related to theecomponents of money, preferreddshares and.ordinary shares used by the company. The purpose of this study is to determine the effect of current ratio, net profit margin, retrun on assets, total asset turnover and company size on capital structure. This research was conducted on LQ 45 companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The number of samples used in this study was as many as 13 companies from a population of 45 companies, through the purposive sampling method. The collection of research data was carried out using the nonparticipation observation method through the company's financial statements. The analysis technique applied is the panel data regression technique. The results of this study suggest that the current ratio, net profit margin, total asset turnover affect the capital structure. Meanwhile, retrun on assets and company size does not affect the capital structure.]]>
<![CDATA[IMPLEMENTASI PENCATATAN KEUANGAN PADA USAHA KECIL DAN MENENGAH (Studi Kasus pada Telor Asin “ HTM JAYA” di Kabupaten Brebes) ]]>
<![CDATA[Yusri Anis Faidah]]>;
<![CDATA[Nurul Mahmuhdah]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i03.1032
<![CDATA[In relation to the government and creditors (banks), the provision of accounting information is also required. The financial recording process is part of the accounting process. If a business wants to last a long time, financial recording or bookkeeping is one element that should not be ignored because business activities of course require financial records / bookkeeping so that every transaction that occurs can be clearly identified. Currently, there are still many small businesses that do not keep financial records in order, so they don't know whether the business they are running is profitable or losing. And if financial records are not carried out properly and correctly it will make the business owner in making any decisions about his business do not have sufficient basis. This research is a descriptive study using qualitative and quantitative approaches to provide an overview. The descriptive research approach in this study is limited to making a description of the phenomena in the field, while the quantitative approach in this study is used to make a description of the implementation of financial recording in accordance with the standards set in salted egg business in Brebes district]]>
<![CDATA[ANALISIS PENGARUH SELFIE PADA PROSES PENGAMBILAN KEPUTUSAN PELANGGAN BERBASIS AISAS ]]>
<![CDATA[Faisal Sa'ban]]>;
<![CDATA[Salamatun Asakdiyah]]>;
<![CDATA[Zunan Setiawan]]>;
<![CDATA[Fitroh Adhilla]]>;
<![CDATA[Agus Siswanto]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i03.1033
<![CDATA[This study examines and analyzes the effect of the selfie promotion method on the customer's decision-making process using the AISAS model. Data were assessed and analyzed using PLS-SEM modeling. The results show that the AISAS model with selfie promotion produces better in-sample predictions (model selection criteria). This study is important to understand the effect of advertising-supported selfie promotion on decision-making processes and provide insight into how companies can leverage advances in communication technology to drive selfie-driven behavior promoting innovative and competitive products. Assessment of the effect of selfie promotional advertisements on the decision-making process using PLS-SEM and model selection criteria for articulating the relevance of selfies as a promotional tool.]]>
<![CDATA[ANTESEDEN DAN KONSEKUENSI PENGGUNAAN MEDIA SOSIAL PADA PRODUK PRILAKU RAMAH LINGKUNGAN ]]>
<![CDATA[Mohamad Faiq Ilmadina]]>;
<![CDATA[Aftoni Sutanto]]>;
<![CDATA[Purwoko Purwoko]]>;
<![CDATA[Zunan Setiawan]]>;
<![CDATA[Salamatun Asakdiyah]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i03.1034
<![CDATA[This study examines and analyzes the model of personality traits on social media activities, which can affect the environmentally friendly behavior of fashion production. The partial least squares structural equation modeling (PLS SEM) technique was used to evaluate the internal and external measurement models with a sample size of 272. The results revealed that the most active personality traits on social media were extraversion, openness to experience, and friendliness. In addition, the active use of social media has a positive impact on optimizing the user's environmentally friendly behavior and increasing user awareness of the product. This study combines the theory of personality traits and social media activity, to examine how consumers develop environmentally friendly behavior and environmental awareness in products.]]>
<![CDATA[ANTESEDEN DAN KONSEKUENSI PENGKREASIAN NILAI WISATAWAN DOMESTIK DI INDONESIA BERBASIS PEMODELAN PLS-SEM ]]>
<![CDATA[Devita Sari]]>;
<![CDATA[Purwoko Purwoko]]>;
<![CDATA[Fitroh Adhilla]]>;
<![CDATA[Zunan Setiawan]]>;
<![CDATA[Aftoni Sutanto]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i03.1035
<![CDATA[This study examines and analyzes the joy, love and positive surprise models, on consumers' intention to co-create value and visit. The research was conducted using an online survey which was distributed to the target respondents. Data analysis was carried out using PLS SEM through SMART PLS software Version 3.3.2. The findings of this study offer several interesting managerial implications, providing meaningful implications for business practitioners and destination marketers to drive tourist emotions and intentions to create shared value effectively. In particular, it will motivate travelers to engage more in conversations about the destination and stimulate their positive emotions, including joy, love and positive surprise. Such emotional states and experiences are likely to produce favorable responses as postulated by the SOR model. In addition, practitioners can also offer gifts to tourists who share useful information that helps other tourists to visit the destination.]]>
<![CDATA[ANTESEDEN KETERLIBATAN PEMBELIAN PRODUK PREMIUM MODE BUSANA DI INDONESIA DENGAN MENGGUNAKAN PEMODELAN PLS SEM ]]>
<![CDATA[Siti Hindah Widiyastuti]]>;
<![CDATA[Purwoko Purwoko]]>;
<![CDATA[Aftoni Susanto]]>;
<![CDATA[Zunan Setiawan]]>;
<![CDATA[Salamatun Asakdiyah]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i03.1036
<![CDATA[This study seeks to gain a better understanding of the involvement of purchasing premium fashion products. Therefore, it considers consumer attitudes towards premium product engagement by investigating how fashion awareness and materialism serve as the main antecedents of purchasing involvement in premium fashion products. This study aims to test the model and adapt it from the involvement of purchasing premium products. This study uses purposive sampling, an online survey method is used based on 270 questionnaires that can be collected. The results of the study reveal that fashion awareness and materialism affect the involvement of purchasing premium fashion products. The practical implication is that there must be successful communication with the fashion-conscious and materialistic millennial consumers in order to develop strategies that are consistent with consumer values and lifestyle appeals. This paper develops a comprehensive model that examines and analyzes the relationship between fashion awareness, materialism, and purchase involvement in premium fashion products.]]>
<![CDATA[ANTESEDEN NIAT PEMBELIAN PADA PRODUK PREMIUM PERHIASAN MUTIARA BERBASIS ONLINE STORE ]]>
<![CDATA[Intan Hidayah]]>;
<![CDATA[Aftoni Sutanto]]>;
<![CDATA[Purwoko Purwoko]]>;
<![CDATA[Zunan Setiawan]]>;
<![CDATA[Fitroh Adhilla]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i03.1037
<![CDATA[This study examines customer value perception models including product quality, service quality, innovation, price and store image. How to understand the relationship between antecedents purchase intention online store by testing the relationship using PLS SEM. This study design collects 207 respondents which can be used through on linesurvey. Partial least squares structural equation modeling method (PLS-SEM) was carried out to validate the proposed hypothesis. The results showed that the perceived values inonline store dangenerally each motivates purchase intention. Furthermore, the findings of this study provide several important theoretical and practical implications for based marketing strategies online store.]]>
<![CDATA[THE INFLUENCE OF WORK DISIPLINE AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE IN PT. YAMAHA MUSIC MANUFACTURING ASIA ]]>
<![CDATA[Agung Surya Dwianto]]>;
<![CDATA[Widayatmoko Widayatmoko]]>;
<![CDATA[Nur Aini]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i03.1038
<![CDATA[Work discipline and organizational culture are important issues that have always been the main focus of every company, because they are closely related to overall performance. Many things are done by the organization in order to improve the work discipline of its employees and improve organizational culture, one of which is to commit to implementing mutually agreed provisions. Because with a high commitment to implement all existing provisions, this will have an impact on the decreasing number of errors that arise, so that it will have a significant effect on the company's performance. PT. Yamaha Music Manufacturing Asia is a manufacturing company that produces musical instruments, where most of its production is intended for overseas markets. Not much different from what is experienced by other manufacturing companies, PT. Yamaha Music Manufacturing Asia also has problems with discipline issues and the implementation of a quality organizational culture. The purpose of this study was to determine the effect of work discipline and organizational culture on the performance of employees of PT. Yamaha Music Manufacturing Asia. This study uses a quantitative approach with data collection methods by distributing questionnaires to 165 employees of the production department of PT. Yamaha Music Manufacturing Asia. The results showed that there was a significant influence, work discipline variables and organizational culture on the performance of employees of PT. Yamaha Music Manufacturing Asia by 70.7%.]]>
<![CDATA[EVALUASI PPh FINAL PASAL 4 AYAT 2 ATAS USAHA JASA PELAKSANA KONSTRUKSI ]]>
<![CDATA[Miki Indika]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i03.1040
<![CDATA[The aim of this study is to see final income tax article 4 verse 2 on construction service enterprise in PT Innevo Karya Andesindo Lubuk Linggau. This is descriptive qualittive study. Based on the result of this study, the calculation of final income tax article 4 verse 2 on construction service enterprise in PT Karya Andesindo Lubuk Linggau is not appropriated with government regulation mumber 40 of 2009 and financial minister regulation number 153/PMK-03/2009. At this case this company uses 3% tariff while the regulation states only 2% as small enterpise by multiplying tax value with based tariff (DPP) from construction Service enterprise. The submission of final income tax article 4 verse 2 On Construction service enterprise in PT Innevo Karya Andesindo Lubuk Linggau has been punctual and appropriated with government regulation number 40 of 2009 and financial minister regulation number 153/PMK.03/2009. In submitting financial report PT Innevo Karya Andesindo Lubuk Linggau has been punctual in accordance to government regulation number 40 of 2009 and financial minister regulation number 153/PMK.03/2009 about paid tax.]]>
