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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.
Arjuna Subject : -
Articles 1,162 Documents
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN PERSPEKTIF FRAUD HEXAGON (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020) Anis Nur Wulandari; Rina Trisnawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (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 | DOI: 10.34308/eqien.v11i03.1070

Abstract

Financial statements are financial records than provide an overview of performance, company profile and can be useful for most users of financial statements in making economic decisions. The purpose of this study is to analyze financial statemen fraud using a fraud hexagon perspective, by measuring pressure proxied by financial targets, financial stability, and external pressure; capability proxied by the change of directors; opportunities proxied by ineffective monitoring; rationalization; collusion proxied by state-owned enterprises; and arrogance. The sample in this study was the LQ-45 Company which was listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This study used secondary data, namely the company’s annual financial statements. With the purposive sampling method, the companies used in this study were 38 companies from a total 45 companies registered and analyzed with multiple linier regression analysis using the SPSS 25 program. The results of this study found that the measurement of external pressure had a significant effect on financial statement fraud. Meanwhile, the measurement of financial targets, financial stability, change of directors, ineffective monitoring, rationalization, state-owned enterprises, and arrogance haven’t effect on financial statement fraud in lq-45 companies listed on the IDX in 2018-2020.
PENGARUH INDEPENDENSI, KOMPETENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT: ETIKA SEBAGAI VARIABEL MODERASI Maharani Maharani; Rina Trisnawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (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 | DOI: 10.34308/eqien.v11i03.1071

Abstract

Auditors are required to be able to carry out a quality audit. Several factors need to be considered by auditors related to independence, competence, accountability and ethics. Purpose of the study are determined and analyzed the effect of independence, competence, and accountability on audit quality with auditor ethics as a moderating variable. This research includes descriptive research using a survey approach. The research population is all auditors who work at KAP in Surakarta and DIY. Samples were taken as many as 33 auditors in KAP Surakarta and DIY. The sampling technique used was convenience sampling. Data collection techniques using a questionnaire. The data analysis technique used classical assumption test and multiple regression analysis, t test, F test, and coefficient of determination test. The results of the study show that: (1) Independence, competence, and accountability partially have a significant effect on audit quality; (2) The interaction between auditor independence and ethics has a significant effect on audit quality; (3) The interaction between the competence and ethics of auditors has a significant effect on audit quality; (4) The interaction between accountability and auditor ethics has a significant effect on audit quality. This means that auditor ethics is a moderating variable that affects the relationship between independence, competence, and accountability with audit quality.
ANALISIS FAKTOR YANG MEMPENGARUHI MINAT MASYARAKAT MENGIKUTI PELATIHAN BREVET PAJAK Asrofi Langgeng Noerman Syah
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (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 | DOI: 10.34308/eqien.v11i03.1072

Abstract

This research has purpose to investigate the public's interest in participating in tax brevet training at the Politeknik Harapan Bersama so that it can be seen what factors influence it. Public interest in this research was influenced by career motivation, quality motivation and knowledge motivation. Primary data sources used by distributing questionnaires and interviews. The population of this research was the general public who have participated in tax brevet since 2017 – 2020 with 106 participants at the Politeknik Harapan Bersama. The number of samples used based on the calculation of the Slovin formula were 51 respondents with the sampling method, namely random sampling. Analysis of the data in this study using multiple linear regression. The results showed that career motivation had an effect on people's interest in participating in tax brevet training at the Politeknik Harapan Bersama but quality and knowledge motivation had no effect on people's interest in participating in tax brevet training at the Politeknik Harapan Bersama.
THE EFFECT OF FOREIGN DEBT, EXPORTS AND LABOR ON GROSS DOMESTIC PRODUCTS IN INDONESIA 1991-2020 Olilingo, Fahruddin Zain; Husin, Fatma; Santoso, Ivan Rahmat
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1073

Abstract

This study aims to determine the effect of foreign debt, exports, and labor on Gross Domestic Product. This research is a quantitative study using Indonesian secondary data from 1991 to 2020. The data analysis technique uses time series data analysis with ECM (Error Correction Model). The results showed that: (1) External debt variable had a negative effect (0.050382) and was not significant (0.5611) in the long term and consistently had a negative effect (-0.258494) and not significant (0.11161) in the short term. This shows that any increase in the external debt variable will reduce the value of Indonesia's Gross Domestic Product in the long and short term. (2) The labor variable has a negative effect (-0.006608) and is not significant (0.9800) in the long term and consistently has a negative effect (-0.017525) and not significant (0.9177) in the short term. This shows that every increase in the percentage of the labor variable will reduce the value of Indonesia's Gross Domestic Product in the long and short term. (3) The export variable has a positive effect (1.168843) and is significant (0.0002) in the long term and consistently has a positive effect (0.347710) but not significant (0.2762) in the short term. This shows that every increase in the percentage of the export variable will reduce the value of Indonesia's Gross Domestic Product significantly in the long term but not significantly in the short term.
MANAGING THE PRODUCTIVE ZAKAT FUND: THE CASE OF BAZNAS KAPUAS Zaki Mubarak; Hanifah Hanifah
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (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 | DOI: 10.34308/eqien.v11i03.1074

Abstract

Islam requires rich Muslims to distribute their wealth through zakat. Therefore, zakat can be used as one of the economic policies to help regulate the turnover of wealth in a country to help solve the problem of poverty. BAZNAS is a zakat management organization formed by the Indonesian government to manage zakat funds. One of the programs of BAZNAS is productive zakat which aims to help the mustahik in the long term by providing business capital. This study aims to find out how productive zakat fund management is and the obstacles faced because there are still not many studies that discuss how productive zakat management is and the obstacles faced. This research is qualitative in collecting data using interviews with the Chairman and reporting department of BAZNAS Kapuas Regency. The results showed that the management of productive zakat funds in BAZNAS Kapuas Regency was carried out through the Kapuas creative program by distributing productive zakat funds used to help business capital. However, BAZNAS managers experience problems raising funds, which are caused by the lack of public understanding of zakat management institutions such as BAZNAS, so they tend to distribute their zakat funds directly. The results of the research are important for BAZNAS to carry out better management of zakat funds and provide an understanding of the function of BAZNAS to the community to increase the number of zakat funds that can be collected.
PENGARUH PRODUCT QUALITY AND PRICE TERHADAP KEPUTUSAN PEMBELIAN ULANG SERAGAM SEKOLAH UD.JAYA ABADI Junaidi Junaidi; Dedi Joko Hermawan; Muhammad Syarif Hidayatullah Elmas; Seger Priantono
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (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 | DOI: 10.34308/eqien.v11i03.1075

Abstract

This study aims to determine the effect of product quality and price variables on the decision to repurchase UD.Jaya Abadi uniforms partially. The method in this study is quantitative, for a sample of 100 respondents who re-purchase UD. Jaya Abadi uniforms with the help of incidental sampling techniques. The method of collecting analytical data in this study comes from primary data based on the results of questionnaires. Then to process the data assisted with SPSS computer software. The results of the validity test and reliability test show that r count > r table, and from the total number of Cronbach Alpha values> 0.60 which indicates reliable. Based on the T test, the results of t count -0.511 < t table 1.985, and from the sig value obtained 0.611 > 0.05, it means that there is no influence of product quality on the decision to repurchase UD.Jaya Abadi uniforms and t count 23.821 > t table 1.985, and sig value 0.000 <0.05 it means that there is an influence of price on the decision to repurchase UD. Jaya Abadi uniforms.
PENGARUH PENGAWASAN PIMPINAN DAN KEBIJAKAN WORK FROM HOME TERHADAP KINERJA PEGAWAI PADA MASA PANDEMI COVID-19 DI BALAI PENGEMBANGAN KOMPETENSI PUPR WILAYAH V YOGYAKARTA ARY SUBIYANTORO; Wahyudiyono Wahyudiyono; Himawan Agung Nugroho; Sri Wahyuning; Wini Angraeni
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (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 | DOI: 10.34308/eqien.v11i03.1076

Abstract

The purpose of this paper is to determine the effects of supervisory leadership and work from home policies on employee performance during the COVID-19 pandemic at the Regional V Public Works and Housing Competency Development Center Yogyakarta. This writing uses quantitative method. The population used is the staff of the Regional Public Works and Housing Competency Development Center V Yogyakarta. The sampling technique used is Non Probability Sampling. The number of samples is 32. Based on the results of the discussion, it is found that the T observed for leadership supervision is 2.546 > T table 2.048 and the work from home policy of T observed is 3.347 > T table 2.048. This has a partial effect on employee performance. The variable of leadership supervision and work from home policy have a simultaneous effect on employee performance based on the amount of F Test 16,852 > F table 3,33. The contribution of R2 has a strong relationship between leadership supervision and work from home policies in influencing employee performance, which is 0.538 or 53.8%.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LAMA MENCARI KERJA BAGI TENAGA KERJA TERDIDIK DI KABUPATEN BANYUMAS sodik Dwi purnomo; Diah Retnowati; Heris Kencana; Telefany Bunga Anugrah
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (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 | DOI: 10.34308/eqien.v11i03.1077

Abstract

This study aims to analyze the effect of education level, parents' income, experience, training, age, gender, type of school and marital status on the length of time looking for work among educated workers in Banyumas Regency. The research sample was 100 respondents. This study uses Multiple Linear Regression analysis. The results of the study show that education has a significant negative effect on the length of job search for educated workers in Banyumas Regency. There is no difference between experience and gender and has a significant positive effect on the length of job search for educated workers in Banyumas Regency. Marital status has a significant difference and has a negative effect on the length of time looking for work for educated workers in Banyumas Regency. Parents' income, training, age and type of school have no significant effect on the length of job search for educated workers in Banyumas Regency.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU PENGELOLAAN KEUANGAN (Studi Kasus Pada Mahasiswa Fakultas Ekonomika Dan Bisnis Universitas Wijayakusuma Purwokerto) Isnaeni Rokhayati; Harsuti Harsuti; Sodik Dwi Purnomo; Carla Selvianandia Alam
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (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 | DOI: 10.34308/eqien.v11i03.1078

Abstract

The purpose of this study was to determine and analyze financial literacy, financial attitudes, locus of control, and peers on financial management behavior in students of the Faculty of Economics and Business, Wijayakusuma University, Purwokerto. The research method uses multiple linear regression analysis. The population in this study were students of the Faculty of Economics and Business, Wijayakusuma University, Purwokerto, who opened 1,599 respondents with a sample of 100 respondents. The sampling technique used proportional random sampling. The results of the study prove that financial literacy, financial attitudes, locus of control and peers have a positive and significant effect on financial management behavior in students of the Faculty of Economics and Business, Wijayakusuma University, Purwokerto. This finding implies that students can improve financial literacy, financial attitudes, locus of control and peers to be better, so that the level of financial management behavior they have will also increase and in making financial decisions will be better. Future research is expected to add independent variables such as spiritual intelligence, financial experience, social status of parents and increase in population as well as expansion of research.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BEI Siti Muntahanah; Heru Cahyo
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (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 | DOI: 10.34308/eqien.v11i03.1079

Abstract

This study aims to examine the effect of Good Corporate Governance on firm value. The research method used in this research is quantitative research with sampling using purposive sampling technique. Based on the predetermined characteristics, a sample of 13 health sector companies listed on the Indonesia Stock Exchange with a research period of 2017-2021 was obtained. The type of data used is secondary data and the analysis method used is panel data regression, using Eviews. The results of this study indicate that the variables of Institutional Ownership and Public Ownership have a positive and significant effect on firm value, while the variables of the Board of Independent Commissioners and the Audit Committee have a negative and insignificant effect on firm value. Advice for investors, investors should pay attention to the performance of a company before investing by looking at its governance. For the company, it is hoped that the management will be able to carry out their duties and roles optimally in order to create good management quality in order to obtain a good assessment from investors.

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