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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
 86   87   88   89   90 
PENGARUH INTELECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE DAN AUDIT INTERNAL TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI VARIABEL MEDIASI Yusuf Yusuf; Lukman Anthoni; Asep Suherman
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.v11i03.1326

Abstract

It is important for stakeholders to know the factors that improve financial performance, because by knowing the factors that affect a company's financial performance, decision makers and future predictions by interested parties become more accurate. This research uses secondary data from the Indonesian Stock Exchange. The research population is banking issuers that have gone public during the 2016-2020 period. The collected data were analyzed descriptively and path analysis using AMOS software. The results of the study show that Intellectual Capital has a significant effect on company performance, then Intellectual Capital has a significant effect on company size and Internal Audit has a significant effect on company size, apart from this all hypotheses are rejected (not significant). Firm size and leverage are unable to mediate the influence of Intellectual Capital, Good Corporate Governance and Internal Audit on Company Performance.
HUMAN RESOURCES MANAGEMENT: LEGAL REVIEW OF SEVERANCE PAY DUE TO RETIREMENT OF PENSION AGE Djuwito Djuwito
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.v11i03.1331

Abstract

The relationship between workers and employers in a company is very susceptible to problems, one of the most frequent problems when terminating employment at retirement is the calculation of severance pay that must be paid by employers to workers. Law No. 13 of 2003 concerning Manpower regulates pension money for workers who have experienced layoffs because they have met retirement age. The purpose of this research is expected to be donated to enrich the field of law, namely a variety of information for both workers and employers to place severance pay and other rights in the Indonesian labour law system. The approach method used is a normative juridical approach, using the provisions of the prevailing laws and regulations. This type of discussion is carried out in a descriptive analytic manner, on the data collected based on library research.
DETERMINAN TAX AVOIDANCE PADA EMITEN TERBAIK VERSI FORBES INDONESIA 2019 dewi murdiawati
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.v11i03.1332

Abstract

The results of previous studies still indicate inconsistencies related to the determinants of tax avoidance. The aims of this research is to examine the effect of good corporate governance (GCG), financial factors and non-financial factors on the tax avoidance in companies listed in the Forbes Indonesia 2019 as the The best Companies. The sampling technique that used in this research was purposive sampling from 50 best companies version Forbes Indonesia 2019, and duration data of companies from 2016-201. Total the number of sample was 130 companies. The data were analyzed by using Partial Least Square (PLS) method. The results show that good corporate governance (GCG), financial factors and non-financial factors influence the tax avoidance.
PEMILIHAN PEGAWAI COLLECTION TERBAIK DENGAN MENGGUNAKAN METODE ANALYTICAL HIERARCHY PROCESS (AHP) (Study Kasus PT. Bank Mandiri (Persero). Tbk Cab. Kebon Sirih Jakarta) Imam Budiawan; Ispandi Ispandi; Susan Rachmawati; Wati Erawati; Firstianty Wahyuhening Fibriani
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.v11i03.1333

Abstract

In evaluate the performance of employee often caused some fault in deciding of decision, because of lack the time and lake of skills. So, it is needed Decision Support System (DSS) to evaluate performance the best of employee, in this case used methode is Analytical Hierarchy Process (AHP). With this methode expected results can determine the best collection quickly, right and accurate
EKSPLORASI MODEL PENERIMAAN TEKNOLOGI DALAM MEMBENTUK NIAT MENGGUNAKAN KEMBALI APLIKASI KESEHATAN Didik Setyawan; Ariefah Yulandari; Diah Ayu Anggraini; Nang Among Budiadi
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (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.v11i04.1128

Abstract

The application of Technology Acceptance Model in the use of health applications requires development. This study examines the development of an extended Technology Acceptance Model by adding the variables of convenience, perceptual disturbance, and self-efficacy. Respondents in this study were users of the Halodoc health application, as many as 250 respondents were selected based on purposive random sampling. Hypotheses testing were carried out using SEM (Structural Equation Modeling) analysis with the AMOS method which resulted in seven supported hypotheses and two unsupported hypotheses, namely perceptual disturbances which had no effect on perceived usefulness and perceived ease of use. The test results indicate the intention to reuse the Halodoc health application because the user gives a positive attitude towards the health application. The high positive attitude is due to the user's perception that health applications provide ease of use and usefulness in their use which are formed by convenience and self-efficacy, not because of disturbances perceived by application users. The implication of the results of the study is the need to provide convenience in use and provide confidence for users that the application is easy to use and useful, thereby increasing attitudes and intentions to continue using.
ANALISIS PENGARUH TRANSFER PRICING DAN STRUKTUR KEPEMILIKAN TERHADAP TAX AVOIDANCE Dematria Pringgabayu; Imas Purnamasari; Budi Supriatono Purnomo
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (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.v11i04.1196

Abstract

This study aims to examine the influence of transfer pricing variables, institutional ownership, and managerial ownership to tax avoidance either partially or simultaneously. This research method used is quantitative method by using descriptive explanative method. This study uses secondary data in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange period 2017 to 2021 with a population of 33 companies and 132 samples. The analytical method used to measure the effect of transfer pricing, ownership structure to tax avoidance is multiple linear regressions. The results show that transfer pricing does not affect tax avoidance because it does not have significant implications (no effect) because the potential taxable income (although shifted from one to another agency) was still within the same jurisdiction of taxation. Meanwhile, the result of the research shows that the variable of institutional ownership has a negative effect on tax avoidance because the large concentration of institutional ownership will influence the aggressive tax policy and the managerial ownership does not affect the tax avoidance because the company in Indonesia has a very small managerial ownership of about 5%.
PENGARUH PENDAPATAN TERHADAP RETURN ON ASSETS (ROA) STUDI PADA KOPERASI TUNAS ARTHA MANDIRI CABANG GARUT dede supian; Padlan Lukman Nulhakim
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (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.v11i04.1197

Abstract

Abstract This research was conducted to determine the problems in the financial performance of companies using profitability ratios. And aims to determine the effect of income on return on assets. Where this research took place at the Tunas Artha Mandiri cooperative, Garut Branch. The method used is quantitative descriptive research. The source of the data obtained is secondary from the 2017-2021 income statement and balance sheet for the company. By measuring using a measuring tool analysis of the correlation coefficient and test of determination. In data analysis using correlation coefficient test and determination. Where the results of the study were obtained for the correlation test with a result of 0.789 which of the results indicated that income had a strong influence on return on assets. Meanwhile, from the test of the coefficient of determination with the result of 0.63 or 63% which of these results is that income has a partial effect on the return on assets of 63% and the rest is from other factors. Thus that income affects the return on assets.
ANALISIS KESEJAHTERAAN PETANI NIRA KOPERASI SEMI RAHAYU MANDIRI UNTUK MENGEMBANGKAN PEREKONOMIAN LOKAL Ruslina Baeti; Mutia Pamikatsih
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (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.v11i04.1200

Abstract

This study aims to determine the level of welfare of sap farmers in the Semi Rahayu Mandiri Cooperative and to determine the effect of the farmer's age, number of trees, length of work and land ownership on the amount of production produced by the farmers collectively. This research was conducted in the semi-rahayu independent cooperative with a sample of 30 sap farmers who are members of the cooperative. This study uses interview and observation methods, a type of quantitative research using descriptive statistical analysis. The results of this study show that the sap farmers who are members of the Semi Rahayu Mandiri Cooperative are said to be prosperous with an average income value of IDR 4,391,167 per month, this income is above the poverty line or poverty line in Cilacap Regency. With the level of welfare owned by farmers so that they can improve their quality of life, based on the total income earned by farmers, they have the potential to develop the local economy so that it becomes a leading sector. Therefore farmers work together in cooperatives to improve their institutions with the aim of stabilizing the selling price of coconut sugar.
ANALYSIS OF WHATSAPP BASED ONLINE SERVICES EFFECTIVITY AT KMU MADURA EYE CLINIC Dana Rohmana; Nur Cahyadi
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (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.v11i04.1201

Abstract

Service quality is now very important for companies engaged in services. Therefore this study aims to determine the quality of service by using whatsapp-based online registration at the Madura Main Eye Clinic by filling in the available format and carried out 1 day before examining this study using a descriptive qualitative method. The data collection technique used was unstructured in-depth interviews. With the results obtained at the Kmu Madura Eye Clinic that WhatsApp-based online registration which was carried out by filling in the form the previous day greatly affected the quality of service because it could maintain patient satisfaction at the Kmu Madura Eye Clinic and the quality of service at the Kmu Madura Eye Clinic could be said to be good and very effective.
PENGARUH CONTAINER SHORTAGE BERDAMPAK PADA TRADE BALANCE JAWA TIMUR DAN PEREKONOMIAN NASIONAL In'am Widiarma
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (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.v11i04.1203

Abstract

East Java's economy has become a benchmark for Indonesia's economic development because it supports the national economy and supports the need for staple goods in eastern Indonesia. In addition, East Java is a logistics hub in the process of sending goods abroad through the TPS Port (Surabaya Container Terminal) and Surabaya Teluk Lamong Terminal so that connectivity is needed to strengthen logistics system services for more effective and efficient exports. The scarcity of containers is a major issue in the process of shipping goods outside, which triggers new problems and increased logistics costs such as an increase in ocean freight, shortage of ship space, congention costs and others. This study uses the analytical method with the PLS (Partial Least Square) program through smartPLS Professional 3.4.0. The results of this analysis are to evaluate the influences involved, in this case the impact of the world of logistics, namely international trade related to the regional and national economy

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