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eCo-Buss
Published by Komunitas Dosen Indonesia
ISSN : 26224291     EISSN : 26224305     DOI : https://doi.org/10.32877/eb
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Focus on the development of economic sciences especially ECommerce and Business, both scientific and practical review, so it is expected to become a scientific medium for the creation of integration between theoretical studies and practical studies for the development of economic science in various social aspects.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 590 Documents
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Analisis Prediksi Kebangkrutan Pada PT. Elnusa Tbk Menggunakan Model Altman Ohlson dan Zmijewski yang Terdaftar di Bursa Efek Indonesia Devi Lestari; Totok Sudiyanto; Emilda Emilda
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.869

Abstract

Penelitian ini bertujuan untuk mengetahui analisis prediksi kebangkrutan PT. Elnusa Tbk menggunakan model altman, ohlson dan zmijewski. Populasi penelitian ini yaitu data laporan keuangan PT. Elnusa Tbk yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan berupa data laporan keuangan berupa laporan posisi keuangan dan laporan laba rugi PT. Elnusa Tbk tahun 2020-2023. Penelitian ini menggunakan metode kulaitatif dengan teknik analisis data menggunakan model kebangkrutan altman, ohlson dan zmijewski. Hasil analisis prediksi kebangkrutan pada PT. Elnusa Tbk menggunakan model altman memperoleh hasil di tahun 2020 sebesar 3,01 di tahun 2021 sebesar 3,27 lalu di 2022 sebesar 2,83 dan di tahun 2023 sebesar 2,71 hasil tersebut menunjukkan bahwa nilai Z > 2,60 artinya dengan menggunakan model altman PT. Elnusa Tbk tidak terprediksi mengalami kebangkrutan. Hasil analisis dengan model ohlson memperoleh hasil 1,68 pada 2020, lalu 1,63 di tahun 2021, selanjutnya 1,52 di 2022, pada 2023 dengan hasil 1,98 menunjukkan bahwa nilai O > 0,38 artinya hasil penelitian model ohlson PT. Elnusa Tbk diprediksi terancam mengalami kebangkrutan. Lalu hasil analisis dengan model zmijewski memperoleh hasil -1,57 di tahun 2020, di tahun 2021 didapat -1,65 di tahun 2022 sebesar -1,45 lalu di 2023 dengan hasil -1,28 hasil tersebut menunjukkan bahwa PT. Elnusa Tbk tidak terprediksi terancam bangkrut karena nilai X < 0.
Analisis Piutang Usaha Dan Tingkat Laba Yang Dihasilkan Pada PT Kimia Farma Tbk Yang Terdaftar Di Bursa Efek Indonesia (BEI) Oktariansyah Oktariansyah; Emilda Emilda; Diyana Eka Putri
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.883

Abstract

This study aims to identify and analyze accounts receivable and the level of profit generated at PT.Kimia Farma Tbk which is listed on the Indonesia Stock Exchange (IDX). The research method used in this research is qualitative komparatif. The data analysis technique used in this study is descriptive qualitative komparatif and is calculated using Receivable Turn Over and Net Profit Margin (NPM) indicators. The results of the analysis of accounts receivable with Receivable Turn Over indicators at PT.Kimia Farma Tbk in 2018 were 6.3 times, in 2019 they rotated 4.4 times, in 2020 they were 6.5 times, in 2021 they rotated 6.6 times and in 2022 as many as 5.2 times indicating that the collection of receivables in 2018-2022 was not successful because it was below the industry standard that had been set, which was 15 times. The results of the profit rate analysis with the Net Profit Margin indicator at PT.Kimia Farma Tbk in 2018 amounted to 6.32%, 2019 amounted to 0.16%, 2020 amounted to 0.20%, 2021 amounted to 2.25% and in 2022 amounted to -1.14% indicates that financial management in 2018-2022 is not good because it is below the established industry standard rate of 20%.
Kualitas Pelayanan dan Penanganan Keluhan Terhadap Kepuasan Nasabah Bank Syariah Indonesia Kota Prabumulih Salmah Salmah; Rafidah Rafidah; Rabiyatul Alawiyah
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.910

Abstract

Nasabah bank adalah objek yang menjadi rebutan banyak bank milik pemerintah maupun negri di Indonesia. Persaingan yang kuat mengharus bank memiliki unsur pelayanan yang baik agar mampu bersaing dan menjadi unggul guna memenuhi kepuasan nasabah. Tujuan penelitian ini adalah mengetahui pengaruh kualitas pelayanan dan penanganan keluhan terhadap kepuasan nasabah Bank Syariah Indonesia Kota Prabumulih. Penelitian ini menggunakan metode kuantitatif. Populasi penelitian ini adalah nasabah Bank Syariah Indonesia Kota Prabumulih yaitu berjumlah 4904 nasabah dengan sampel berjumlah 100 nasabah dihitung dengan rumus slovin yang diambil secara acak. Teknik analisis data yang digunakan dalam penelitian ini dengan menggunakan analisis regresi linier berganda dengan bantuan analisis program SPSS Versi 29. Berdasarkan penelitian ini ditemukan bahwa secara parsial kualitas pelayanan berpengaruh dan signifikan terhadap kepuasan nasabah dengan nilai sebesar 4.448>1.984 dan nilai signifikan 0.01<0.05. Pda variabel penanganan keluhan tidak berpengaruh dan tidak signifikan terhadap kepuasan nasabah dengan nilai sebesar 1.383<1.984 dan nilai signifikan 0.01<0.05.
Analisis Pembiayaan Qardhul Hasan Dalam Pengembangan Usaha Mikro Kecil Menengah Pada Bank Wakaf Mikro Pondok Pesantren As’ad Nurul Prastio; Hansen Rusliani; Nurfitri Martalia
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.911

Abstract

Micro, Small and Medium Enterprises (MSMEs) are industries that are capable of helping the development of the Indonesian economy. However, there are internal challenges for MSMEs, namely capital problems, sharia-based banking emerges as a capital solution that avoids usury, one of which is Qardhul Hasan financing where this contract is a loan contract for goods or assets without compensation, aiming to take advantage of the goods or assets lent . The Islamic financial institution in Jambi Province that provides this contract is the As'ad Islamic Boarding School Micro Waqf Bank, this contract aims to be used as business capital in order to develop micro businesses owned by customers. Research objective: To find out how to finance Qardhul Hasan in the development of MSMEs at the As'ad Islamic Boarding School Micro Waqf Bank. Research theory: According to Muhammad in the Islamic Bank Management Book, financing is explained as funding issued to support planned investments, either carried out alone or carried out by other people. This study used qualitative research methods. Data collection techniques using interviews, observation and documentation. Research results: BWM Pondok Pesantren As'ad distributes Qardhul Hasan financing using sharia principles without collateral and interest. The increase in the amount of production and total income of customers has encouraged economic development around the As'ad Islamic Boarding School. There are obstacles in the installment payment process, namely some customers are not present. The solution that has been made by the bank and customers is to change the time and representatives of each member or bank employee who are not present.
The Influence of Promotions and Prices on Purchase Decisions at Shopee (Case Study in Tanjung Piayu Community, Batam City) Jubelia Ayu Ebong Hurek; David Humala Sitorus
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.914

Abstract

This study aims to determine the effect of promotions and prices on purchasing decisions at Shopee partially or simultaneously on purchasing decisions at Shopee. This research method is quantitative with the sampling technique in this study, namely probability sampling with the simple random side method. The distribution of questionnaires in this study used the simple random sampling technique and the data were analyzed using the SPSS version 25 statistical program. The results of this study indicated that promotions at Shopee significantly influence purchase decision making at Shopee with a significance of 0.000 <0.05 and t count 5.426 > 1,984. And with a significance result of 0.000 <0.05 and t count 4.378 > ttable 1.984, prices also have a significant effect on purchasing decisions at Shopee. It was concluded that promotions and prices had a significant effect on purchasing decisions at Shopee. According to the coefficient of determination for R Square of 0.579, the percentage effect of promotion and price on purchasing decisions at shopee in the Tanjung Piayu community in Batam City is 57.9% and the influence of other variables not included in this study is 42.1%.
Pengaruh Informasi Akuntansi Dalam Meningkatkan Nilai Perusahaan Serta Implikasinya Pada Tanggung Jawab Kepada Stakeholder Riska Oktariani; Mohammad Orinaldi; Atar Satria Fikri
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.959

Abstract

Riset ini bertujuan guna menilai dampak langsung informasi akuntansi pada peningkatan nilai perusahaan serta tanggung jawab kepada stakeholder. Variabel independen yang dipergunakan yaitu informasi akuntansi biaya yang diproksikan sebagai biaya produksi, variabel dependennya yaitu beban bunga dan beban pajak, dan variabel interveningnya yaitu nilai perusahaan yang diproksikan pada nilai kapitalisasi pasar. Data sekunder yang dipergunakan berupa laporan keuangan perusahaan sub sektor makanan dan minuman yang terdaftar di ISSI periode 2020-2022. Risetini ialah riset deskriptif dengan pendekatan kuantitatif, dengan sampel sejumlah 18 perusahaan dengan metode purposive sampling. Teknik analisis data yaitu analisis jalur. Hasil analisa memperlihatkan adanya dampak langsung dan signifikan biaya produksi (X) pada nilai perusahaan (Z), adanya dampak langsung signifikan nilai perusahaan (Z) pada beban bunga (Y1), adanya dampak langsung signifikan nilai perusahaan (Z) pada beban pajak (Y2) serta tidak adanya dampak tidak langsung signifikan biaya produksi (X) pada beban bunga (Y1) melalui nilai Perusahaan dan tidak adanya dampak tidak langsung signifikan biaya produksi (X) pada beban pajak (Y2) melalui nilai Perusahaan.
Pengaruh Rasio Keuangan Terhadap Harga Saham Perusahaan Sub Sektor Farmasi Paiaman Pardede; Rodeyar Pasaribu; Parel Naibaho; Raston Sitio; Linda Lidyawati
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.1004

Abstract

Berbagai cara dilakukan untuk dapat melihat dampak dari return on assests (ROA), net profit margin (NPM) dan earnings per share (EPS) pada harga saham yaitu dengan menghitung rasio-rasio yang dimiliki perusahaan. Angka-angka yang didapat dari hitungan rasio keuangan menjadi ilustrasi kondisi perusahaan yang sebenarnya dengan tujuanya agar para pemangku kepentingan tidak salah dalam mengambil keputusan investasi maupun kebijakan-kebijakn lainya. Objek penelitian adalah perusahaan subsektor farmasi yang listing di periode BEI 2018-2021 dengan menggunakan sampel sebanyak 23 perusahaan yang diperoleh dengan menggunakan teknik purposive sampling sehingga menghasilkan 14 perusahaan. Analisisnya menggunakan regresi data panel, dengan data time series dan cross-sectional. Uji Chow, Hausman, dan Lagrange dilakukan untuk memilih model yang sesuai, khususnya model efek umum (CEM), model efek tetap (MET), dan model efek acak (REM). Pengujian klasik meliputi pengujian normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Hasil penelitian ini secara individual variabel return on assets berpengaruh positif dan signifikan sebesar 2.44,4 satuan, variabel net profit margin sebesar -105,8 satuan serta earnings per share -0.036 satuan berpengaruh negative terhadap pergerakan nilai saham pada Perusahaan subsector farmasi yang listing di periode BEI 2018-2021, sedangkan secara simultan seluruh variabel independen berpengaruh terhadap pergerakan nilai saham pada perusahaaan subsector farmasi yang listing di Bursa Efek Indonesia periode 2018-2021.
The Effect of Audit Opinion, Reputation of Kap, Auditors and Audit Committee on the Timeliness of Financial Reports Eka Sariningsih; Yuliana Yuliana; Iing Lukman; Hani Safitri
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.1005

Abstract

The purpose of this study is to examine the impact of audit opinions, the reputation of KAPs, auditors, and audit committees on the timeliness of financial reporting in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. in this study the sampling technique used purposive sampling. The sample for this research is 135 data from 45 manufacturing companies in the basic and chemical industry sectors that are registered and submitting financial reports on the IDX for the 2019-2021 period. The analysis technique for testing is logistic regression. The finding is reveal that audit opinion, and KAP reputation has a positive and significant effect on the timeliness of financial reporting, while the auditor and audit committee have no significant effect on the timeliness of financial reports.
Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pada Industri Kosmetik Terdaftar BEI Periode 2022 Noviadry Nur Tamtama; Rahmawati Riantisari
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.1008

Abstract

The development of the beauty industry increases every year. Even during the Covid-19 pandemic, this industry remained stable in facing the crisis. This condition certainly makes many investors look to invest their capital in this industry. The beauty industry listed on the Indonesian Stock Exchange (BEI) is PT. Mustika Ratu Tbk, PT. Martina Berto Tbk and PT. Unilever Indonesia Tbk. In order to help investors assess company performance, it is necessary to carry out financial ratio analysis. Financial ratio analysis in this study is liquidity analysis, asset management analysis, debt management analysis, profitability analysis and market value analysis. This study is qualitative in nature with data analysis using financial ratio analysis. The results of this study provide the conclusion that if the analysis of the cosmetics industry in 2022 uses industry averages according to Brigham Houston, there are several components that are above standard, such as profit margin and ROA owned by PT. Mustika Ratu Tbk and PT. Unilever Indonesia Tbk above standard. PT fixed asset turnover. Muatika Ratu Tbk which is above standard. If analyzed through comparisons between companies that are still in the same industry, the company PT. Unilever Indonesia Tbk has performed quite well in generating company profitability. Proven by the fairly large profit margin and ROA ratio. Keywords: Liquidity, Asset management, Debt management, Profitability, Market value
The Effect of Organizational Culture and Leadership Style on Work Motivation at the Sumbawa Regency Inspectorate with Job Satisfaction as a Mediating Variable Fendy Maradita Maradi; Reza Muhammad Rizqi
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.1011

Abstract

The objective of this study is to examine the importance of organizational culture and leadership style in relation to work motivation, with work motivation acting as a mediating variable, within the context of the Sumbawa Regency Inspectorate. The practical implications of research are significant when it comes to informing management decisions in future endeavors. From an academic perspective, research contributes to the expansion of knowledge, particularly in the realm of human resource development. The sample consisted of 118 participants selected from a population of 118 government servants. The selection of respondents was conducted using approaches that were representative of the full population. The findings of this study suggest that the impact of organizational culture on work motivation is mediated by job satisfaction, and the influence of leadership style on the work motivation of civil servants in the inspectorate of Sumbawa Regency is also mediated by job satisfaction. This implies that job satisfaction plays a significant role in establishing a connection between company culture and work motivation. Organizational culture encompasses the core principles, social norms, and operational procedures that are embraced inside an organization. The level of job motivation among employees can be influenced by their satisfaction with the prevailing corporate culture. Nevertheless, the findings indicated that the influence of organizational culture on the work motivation of civil workers within the Sumbawa Regency Inspectorate is mediated by job satisfaction.

Page 27 of 59 | Total Record : 590

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