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<![CDATA[PENGARUH LEVERAGE, FIRM SIZE, INSTITUTIONAL OWNERSHIP, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (PENGHINDARAN PAJAK) (Studi pada Perusahaan Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di BEI secara berturut-turut Tahun 2017-2021 ]]>
<![CDATA[Farah Ordina Ardha Sukma]]>;
<![CDATA[Erma Setiawati]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i04.1266
<![CDATA[The company is one of the parties that contributes to tax revenues. Tax is considered a significant burden for the company, because it reduces the company's income. This encourages companies to practice taxavoidance. This study aims to analyze the effect of leverage, firm size, institutional ownership, and transfer pricing on tax avoidance. The population in this study are infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The research sample was determined by purposive sampling in order to obtain 21 companies as a sample. This study uses data analysis techniques multiple linear regression. The results in this study are leverage, institutional ownership, and transfer pricing have no effect on tax avoidance. Meanwhile, firm size has an effect on tax avoidance.]]>
<![CDATA[PENGARUH KOMITMEN ORGANISASI DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR BADAN PUSAT STATISTIK ACEH ]]>
<![CDATA[Dimas Bagus Susanto]]>;
<![CDATA[Maulidar Maulidar]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i04.1267
<![CDATA[The purpose of this study was to determine the effect of organizational commitment on employee performance at the Aceh Statistics Center. To determine the effect of job satisfaction on employee performance at the Aceh Statistic Center Office. To determine the mutual influence between organizational commitment and job satisfaction on employee performance at the Aceh Statistics Center. While the object of this research is organizational commitment and job satisfaction and employee performance with a total of 70 respondents. The results showed that organizational commitment and job satisfaction had a significant effect on employee performance at the Central Bureau of Statistics. Multicollinearity Test Results VIF value of 1.008 which means <10, thus it can be concluded that there is no multicollinearity. Test Results - Heteroscedasticity by looking at the distribution of random points both above and below the number 0 on the Y axis, it can be concluded that there is no heteroscedasticity in this regression model. The results of the Normality Test show that the normal graph pattern shows the distribution of points around the diagonal line, and following the direction of the diagonal line indicates that the regression model meets the assumptions of normality. After conducting research at the Aceh Central Statistics Agency, it is hoped that the Central Statistics Agency office will continue to improve performance and service to the community and to all employees to be able to continue to improve performance, so that the results obtained will be better.]]>
<![CDATA[RASIO FREE FLOAT SAHAM ; SEBAGAI ANALISA TEKNIKAL DALAM PENGAMBILAN KEPUTUSAN BERINVESTASI STUDI KASUS PADA SAHAM LQ 45 PERIODE 2020-2022 ]]>
<![CDATA[Neng Susi Susilawati Sugiana]]>;
<![CDATA[Imas Purnamasari]]>;
<![CDATA[Budi Purnomo]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i04.1268
<![CDATA[Abstract Entering into stock investing activities is an exciting activity for investors in the hope of providing reserves in financial conditions that provide large nominal profits and instant timeframes. However, investors are required to dive deeper into knowledge both fundamentally and technically, regarding stock terms such as free float stocks, where free float shares will reflect the condition of the issuer who sells the shares. In this case using technical analysis to see the free float of stocks from LQ 45, reading history or portfolios of minority shares or remaining shares that can be sold to the regular market or for novice investors by analyzing the movement of stock trends from a stock report, can sort out free float efficient and inefficient stocks, so as to increase the accuracy of novice investors in making the right investment decisions. This type of research uses descriptive research and takes data on company shares listed on the LQ 45 index with 45 listed companies. The results showed that the free float performance of LQ 45 company stock was good based on stock returns and risk.]]>
<![CDATA[IMPLEMANTASI INOVASI SEBAGAI BAGIAN NILAI ORGANISASI BADAN NARKOTIKA NASIONAL DAERAH ISTIMEWA YOGYAKARTA ]]>
<![CDATA[Wahyu Rahmawati]]>;
<![CDATA[Aftoni Susanto]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i04.1269
<![CDATA[The issue of drug abuse or drug use is still a problem that is quite concerning for the Indonesian people now. Indonesia is the right target for drug traffickers because of its large population and a large number of young people. It is a big challenge for the government to overcome this problem, through institutions, namely the National Narcotics Agency. The pattern of prevention and eradication that is secured and the illicit traffic of narcotics cannot be carried out in the old ways and in the same way. Innovation or new ways are needed to improve the performance of the National Narcotics Agency. One of the organizational values of the National Narcotics Agency is innovatif. This study aims to explore the implementation of innovation in the National Narcotics Agency, for the Special Region of Yogyakarta (BNNP DIY). The research was conducted using a descriptive qualitative method. The results of the research prove that there is an implementation of innovation at BNNP DIY through new programs, new methods, and improving service quality. The innovation aims to optimize the implementation of the function of preventing and eradicating the threat and circulation of illicit drugs in Yogyakarta.]]>
<![CDATA[ANALISIS KOMPENSASI DAN KOMPETENSI TERHADAP KINERJA KARYAWAN PADA CV GENCAR LAKSANA MANDIRI ]]>
<![CDATA[Fida Arumingtyas]]>;
<![CDATA[Tekni Megaster]]>;
<![CDATA[Asriani Susiati]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i04.1270
<![CDATA[The purpose of this study was to determine the effect of compensation and competency on employee performance either partially or simultaneously at CV Gencar Laksana Mandiri. This study uses an descriptive method with a quantitative approach. Sampling was 38 people. Data processing was assisted by SPSS software version 25. If it is projected based on multiple regression tests it shows that the higher the value of compensation (X1) and competency (X2) simultaneously at a certain value, then the performance value (Y) increases at certain value too. Simultaneously compensation and competence have a significant effect on employee performance at CV.Gencar Laksana Mandiri. Partially, compensation has a positive and significant effect on employee performance, while competence also has a positive and significant effect on employee performance at CV.Gencar Laksana Mandiri.]]>
<![CDATA[KEPUTUSAN PEMBELIAN BERBASIS MARKETING MIX DI MODERASI SERTIFIKASI HALAL ]]>
<![CDATA[Muhammad Arif]]>;
<![CDATA[Irwan Syari Tanjung]]>;
<![CDATA[Nafisah Azzharoh Nasution]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i04.1271
<![CDATA[The purpose of this study was to determine and analyze the Marketing Mix-Based Purchase Decision in Moderation of Halal Certification. This study uses Marketing Management theory related to Product, Price, Place, Promotion, Purchase Decision and Halal Certification. The approach used in this study is to use an associative approach and the type of data used is quantitative. The population in this study are consumers / visitors to the Marelan Culinary Barn whose number is unknown. The number of samples as many as 60 visitors using simple random sampling technique. The data analysis technique used in this research is Partial Least Square (PLS). The results showed that the product did not have a positive and insignificant effect on purchasing decisions, price had no positive and insignificant effect on purchasing decisions, place had no positive and insignificant effect on decisions, promotions had a positive and significant effect on purchasing decisions, and halal certification had no positive effect. and not significant to Purchase Decision, Halal Certification does not moderate the Product variable to Purchase Decision, Halal Certification does not moderate the Price variable to Purchase Decision, Halal Certification does not moderate the Place variable to Purchase Decision and Halal Certification does not moderate the Promotion variable to Purchase Decision.]]>
<![CDATA[PENGARUH PROMOSI, ATRIBUT PRODUK, DAN LOYALITAS KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN DI TOKOPEDIA ]]>
<![CDATA[Veronika Veronika]]>;
<![CDATA[Nora Pitri Nainggolan]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i04.1272
<![CDATA[The purpose of this study is to find out how promotions, product attributes, and consumer loyalty affect purchasing decisions at Tokopedia. In this study, the number of consumer respondents taken was 100 respondents as the research population using a questionnaire data collection technique. Analyze and process data using the SPSS application version 25. The effect of promotions on purchasing decisions at Tokopedia with a T count of 1.692 > T table of 1.984, the effect of product attributes on purchasing decisions at Tokopedia with a T count of 3.196 > T table of 1.984, and consumer loyalty to purchasing decisions at Tokopedia with a T count of 5.656 > T table of 1.984. From the results of the study it can be seen that promotions have no effect on purchasing decisions at Tokopedia while product attributes and consumer loyalty have an effect on purchasing decisions on Tokopedia. The calculated F value obtained is 61.351> from F table 2.70. From the results of the study it can be shown that promotion variables, product attributes and consumer loyalty simultaneously influence purchasing decisions at Tokopedia.]]>
<![CDATA[PENGARUH DANA PIHAK KETIGA, LDR, ROA, DAN ROE TERHADAP JUMLAH PENYALURAN KREDIT ]]>
<![CDATA[Intan Yunnyarti Permatasari]]>;
<![CDATA[Agus Endro Suwarno]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i04.1273
<![CDATA[This study aims to determine the effect of Third Party Funds, LDR, ROA, and ROE on the amount of lending in all commercial banks listed on the IDX for the period 2013-2018. The population in this study were all commercial banks listed on the IDX for the period 2013-2018. The data collection technique in this study used a documentation study. To analyze the research using the Multiple Linear Regression analysis method assisted by the SPSS 17 program. The results of the study prove that third party funds, LDR, ROA and ROE simultaneously affect the amount of credit disbursement. the results of the coefficient of determination test (R2) obtained a value of 69.9% of the independent variables affect the distribution of commercial bank loans and the remaining 30.1% is influenced by other variables not examined in this study.]]>
<![CDATA[STUDI LITERATUR PENGGUNAAN PRODUK BANK SYARIAH DI ERA GEN Z ]]>
<![CDATA[Pria Mitra Purba]]>;
<![CDATA[Azrah Cipta Amandha]]>;
<![CDATA[Chairina Chairina]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i04.1274
<![CDATA[This research is a literature study that discusses the use of Islamic bank products in the Gen Z era. In research, of course, results will be found on how the Z generation is involved, especially in using Islamic bank products. This literature study aims to discuss more deeply regarding the use of Islamic bank products, what are the advantages and related to the use of Islamic bank products and how the current generation responds to using Islamic bank products. In this study the data obtained through primary data obtained from distributing questionnaires to students with a sample of 12 respondents. This research method also uses a quantitative approach by exploring and studying various existing sources and looking at the current situation and conditions. The results of this study indicate that the use of Islamic bank products has a significant influence on the z generation. This can be seen from the amount of interest and data that has been studied both on previous sources and data reviewed through interviews with respondents.]]>
<![CDATA[KELUARGA PEMODERASI KETERAMPILAN DAN KEPERCAYAAN DIRI DALAM MENUMBUHKAN MINAT BERWIRAUSAHA ANGGOTA KARANG TARUNA DESA SIULAK KECIL KAB. KERINCI ]]>
<![CDATA[Melifia Liantifa]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i04.1275
<![CDATA[This research is conducted to determine the moderating effect of family on the relationship between skill and self confidence on interest in entrepreneurship on youth organization members in Siulak Kecil, Kerinci Districts. The research of sample was all youth organization members in Siulak Kecil, Kerinci districts which accounted for 100 peoples from all populations 100 peoples with prabability 5% and using full sampling. Data was colected through questionnaire with likert’s scale which analysis using deskriptive qualitative and quantitative as test of validity and reliability, average score and TCR, classic assumption test, coefisien of determination, hypothesis testing performs moderated regression analysis (MRA) by processing the data using SPSS for windows. Based on the results of the study indicate that: skill has a positive and significant effect on interest in entrepreneurship 0,000 <0,05. Self Confidence has a positive and significant effect on interest in entrepreneurship 0.012> 0.05. The family has a positive and significant effect on interest in entrepreneurship 0.005 <0.05. The family as a moderating variable between skill on interest in entrepreneurship 0.022 <0.05. The Family as a moderating variable between Self Confidence on interest in entrepreneurship 0.010 <0.05]]>
