cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Budi Hermawan
Contact Email
-
Phone
+6281703408296
Journal Mail Official
info@kdi.or.id
Editorial Address
Jl. Flamboyan 2 Blok B3 No. 26 Griya Sangiang Mas - Tangerang 15132
Location
Kab. tangerang,
Banten
INDONESIA
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
 33   34   35   36   37 
The Effect of Return on Assets, Current Ratio, Total Asset Turnover, and Debt to Equity Ratio on Stock Prices Vigar Gystaviry Argyanezar; Santi Damayanti
eCo-Buss Vol. 7 No. 1 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i1.1231

Abstract

The purpose of this study is to investigate the impact that ROA, CR, TATO, and DER have on the stock prices of oil and gas companies that are listed on the IDX between the years 2015 and 2022. In 2022, the stock prices of eleven oil and gas businesses that were included on the IDX fell. Those who suffered the most were Akra and Apexindo Pratama Duta. In spite of the fact that AKRA's ROA increase from 4.83% to 9.12% in 2021–2022, the company's shares fell. Between the years 2015 and 2022, the prices of petroleum and natural gas stocks on the IDX were impacted by carbon reduction (CR), taxation (TATO), and demand-to-recovery (DTR strategies). Some researchers, including Kasmir and Sumarsan, discovered that ROA increases stock prices whereas DER decreases them. There is a comparison made between mining stock prices, ROA, ROE, NPM, and DER. The abstract of the Indonesian oil and gas stock price demonstrates how the success of a company's finances influences market prices. A non-random selection of six organizations was made for the study based on certain criteria. Balance sheets, income statements, equity statements, and cash flow statements that have been audited are evaluated using descriptive and verification statistical analysis. It would appear that the ROA T-statistic of X1 does not have any effect whatsoever on the values of stocks. When it comes to the most important T-statistic, the value 422 is lower than the confidence level of 95%. X2 represents the current ratio, X3 represents the total asset turnover, and X4 represents the debt to equity ratio. All three of these ratios are related to stock values. This is due to the fact that their T-statistics are increased in comparison to the primary T-statistic.
Dampak Durasi Pengawasan Audit, Perubahan Pemeriksaan Audit, dan Dimensi Perusahaan terhadap Mutu Audit Lia Dama Yanti; Kartika Halim
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1232

Abstract

Kualitas suatu audit bergantung pada independensi auditor serta kemampuan manajemen dalam memperbaiki dan menilai laporan keuangan perusahaan, sehingga auditor dapat mendeteksi pelanggaran dalam laporan keuangan yang disusun. Riset ini smenguji Pengaruh Audit Tenure, Rotasi Audit, dan Ukuran Perusahaan pada kualitas audit di sub sektor asuransi di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Data dikumpulkan melalui sumber sekunder dari situs web resmi BEI dan mempergunakan Teknik Purposive Sampling. Sampel terdiri dari 17 perusahaan, sehingga total data yang dianalisis adalah 51. Analisis data mempergunakan uji regresi logistik dengan bantuan perangkat lunak SPSS versi 27. Hasil riset memperlihatkan bahwa: (1) Audit tenure tidak berdampak signifikan pada kualitas audit, dengan nilai signifikansi 0,889 > 0,05. (2) Rotasi audit juga tidak berdampak signifikan pada kualitas audit, dengan nilai signifikansi 0,999 > 0,05. (3) Namun, Ukuran Perusahaan berdampak signifikan pada kualitas audit, dengan nilai signifikansi 0,005 < 0,05.
Pengaruh Disiplin dan Motivasi Kerja Terhadap Loyalitas Karyawan pada PT. Dunia Sandang Putri Carolina Yasmine; Fanji Wijaya Fanji
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1235

Abstract

Tujuan dari penelitian ini adalah untuk menentukan sejauh mana motivasi dan disiplin kerja mempengaruhi loyalitas karyawan di PT PT. Dunia Sandang. Kemampuan untuk mengikuti instruksi, menerapkannya, dan melakukannya sambil sepenuhnya menyadari tanggung jawab seseorang adalah apa yang dimaksud dengan loyalitas. Komitmen karyawan terhadap perusahaan bukanlah satu-satunya faktor dalam menentukan tingkat loyalitas mereka; tingkat motivasi dan disiplin yang tinggi di antara rekan kerja juga dapat digunakan untuk mengukur loyalitas karyawan. Loyalitas merupakan sebuah tekad untuk kesanggupan dalam mentaati, melaksakana serta mengamalkan hal-hal yang telah dipatuhi dengan kesadaran penuh disertai tanggungjawab, loyalitas karyawan tidak hanya dapat diukur dari seberapa tinggi tingkat kesetiaan karyawan terhadap perusahaan, tetapi ketika para karyawan dapat memberikan dan membantu perusahaan dalam mencapai tujuannya, juga dapat didukung oleh tingginya tingkat disiplin dan motivasi para karyawan. Tingkat disiplin dan motivasi seorang karyawan pun akan berpengaruh, karena hal ini akan menyangkut kepada kepatuhan dan gairah karyawan dalam membantu perusahaan untuk mencapai tujuan yang telah ditetapkan oleh perusahaan. Pada tingkat disiplin dapat dinilai dari bagaimana cara karyawan dalam mematuhi seluruh peraturan yang ada dengan baik, sedangkan pada motivasi dapat dinilai dari seberapa besar keinginan karyawan untuk dapat berkembang dan memiliki gagasan atau ide untuk dapat mempermudah pekerjaannya. Pada penelitian ini menggunakan Analisis Deskriptif dan Analisis Verifikatif dengan pengujian Uji Normalitas, Analisis Korelasi, Uji Parsial dan Uji Simultan, sampel jenuh total 80 karyawan. Hal ini dapat disimpulkan dari temuan dari studi tentang Dampak Disiplin Kerja dan Motivasi Kerja pada Loyalitas Karyawan bahwa hubungan yang kuat memiliki pengaruh parsial dan simultan pada loyalitas karyawan. Karena perusahaan dengan staf yang sangat disiplin akan memiliki karyawan yang memiliki rasa tanggung jawab yang kuat untuk tugas, tanggung jawab, dan tanggungjawab yang telah ditugaskan oleh perusahaan. Ini juga akan mendorong tingkat gairah dan semangat kerja serta pencapaian tujuan perusahaan serta tujuan karyawan dan semua orang yang terlibat dalam perusahaan. Hal ini disarankan jika organisasi mempekerjakan individu yang sangat termotivasi karena ketika ada tingkat
Determinant Factors Affecting Compliance MSME Taxpayers (Case Study of Cipadang Village Community) Hardini Ariningrum; Irma Nuryana; Dian Eka Saputri
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1236

Abstract

Given that taxes represent the primary revenue source in Indonesia, the government places significant emphasis on the tax processing procedure. Micro, Small, and Medium Enterprises (MSMEs) receive a government-borne incentive of 0.5 percent Final Income Tax, underscoring the government's support for this sector. With 64.2 million MSMEs in Indonesia in 2019, comprising 99.99% of all business entities, these taxpayers are exempted from tax remittance up to a specified threshold, with no tax deductions or collections enforced upon their payments. This study endeavors to assess the impact of religiosity, love of money, tax knowledge, taxpayer awareness, tax rates, and tax sanctions on compliance among MSME taxpayers registered in Cipadang Village. Employing a quantitative approach, data is gathered through questionnaires, involving 30 respondents who are MSME taxpayers. This research contributes to the advancement of tax accounting and behavioral accounting research, particularly concerning compliance with tax payments among MSME taxpayers.  
Analysis of the Effect of Profit Accounting, Economic Growth, Interest Rates and Capital Structure on Share Prices in Property and Real Estate Companies Eka Sariningsih; Yuliana Yuliana; Iing Lukman; Nena Hayati
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1237

Abstract

Economic growth signifies a period marked by an increase in real national income or real gross national product. This study aims to assess the effects of accounting profits, economic growth, interest rates, and capital structure on share prices within the financial statements of property and real estate firms listed on the Indonesia Stock Exchange. Utilizing secondary data, the sample comprises 11 property and real estate firms listed on the Indonesia Stock Exchange over a five-year period. Employing purposive sampling, the research period spans five years. Multiple regression analysis is employed as the analytical method. The findings reveal a positive correlation between capital structure and accounting profits with stock prices, whereas economic growth and interest rates do not significantly influence stock prices. This research underscores the importance for companies to prioritize factors influencing stock prices
The Influence of Workload Aad Perceived Behavioural Control on Performance Through Motivation in Satlantas Members Kampar Police Suarni Norawati; Rahmad Syamra
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1238

Abstract

Satlantas is one of the implementing units at the Kampar Police with the main task of providing services, educational guidance to the community regarding traffic regulations. Therefore, the performance of members of the Kampar Police Traffic Unit needs to be improved and it is necessary to know the factors that influence this performance. This research aims to determine the influence of workload and perceived behaviour control on member motivation and performance, as well as to see the influence of workload and perceived behaviour control through motivation on member performance. The sample for this research was 135 respondents with Smart PLS data analysis. The study reveal that Workload and perceived behavior control were found to have an empirically demonstrated significant impact on work motivation. Workload was also found to have a significant impact on performance, although perceived behavior control variables did not show a significant impact on performance. The study's findings also indicated that motivation had a significant impact on performance, and that workload and perceived behavior control influence performance through the work motivation of Kampar Police Traffic Unit members.
Factors Affecting Audit Report Lag in Property And Real Estate Companies On The IDX 2017-2021 Indah Lia Puspita; Riska Putri Sabrina
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1239

Abstract

Issuers listed on the stock exchange are mandated by Regulation No. 29/PJOKK.04/2016, issued by the Financial Services Authority (OJK), to submit their annual reports by the conclusion of the fourth month following the end of the financial year. However, there remains a deficiency in awareness regarding this obligation among entities, particularly concerning the reporting of audited financial statements. As reported by www.kontan.co.id (2023) the Indonesian Stock Exchange (BEI) revealed recently that sixty-one listed companies have not submitted audited financial reports by December 31, 2022, as required by law. As a result, they were fined IDR 50,000,000 for the delay and issued a level II written warning. Twelve of these businesses are involved in the real estate and property industry. The purpose of this study is to look at the elements that affect this industry's audit report delays. With the help of purposive sampling, 15 companies were chosen as research samples for the study, which focuses on real estate and property companies listed on the IDX. Multiple linear regression analysis was used to assess hypotheses after secondary data analysis. The findings suggest that although the age of the company and profitability influence audit report delays, the complexity of the company's operations and debt do not have a significant impact on these delays.
Analisis Chi Square Zona Wilayah Marketing terhadap Penjualan Produk Ekonomi Kreatif Dwi Herinanto; Bernadhita Herindri S. Utami; Helmita Helmita; Denial Arif; Miswan Gumanti
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1240

Abstract

Analisis penjualan terhadap wilayah memungkinkan perusahaan untuk memahami faktor-faktor yang mempengaruhi perilaku pembelian konsumen di setiap wilayah, seperti preferensi lokal, demografi, ekonomi, dan faktor budaya. Melalui analisis penjualan pada suatu wilayah juga memungkinkan perusahaan untuk meningkatkan daya saing dan mencapai pertumbuhan bisnis yang berkelanjutan. Penelitian ini bertujuan untuk menganalisis hubungan antara produk yang ditawarkan oleh perusahaan dan wilayah pemasaran produk ekonomi kreatif dijual. Penelitian ini menggunkan uji Chi-Square untuk memberikan bukti tentang seberapa signifikan hubungan antar variabel, dan dengan menggunakan teknik ini, perusahaan dapat mengidentifikasi pola penjualan yang mungkin terjadi di berbagai wilayah dan memahami apakah ada hubungan yang signifikan antara produk tertentu dengan preferensi konsumen di wilayah tertentu. Hasil uji hipotesis, menunjukkan bahwa distribusi penjualan papan data sekolah sebagai produk ekonomi kreatif CV. Samudra Karya Sejahtera di Kabupaten Pringsewu berbeda signifikan dengan penjualan di Kabupaten Pringsewu. Ditinjau dari segi jenis sekolah (negeri dan swasta) juga tidak terdapat perbedaan signifikan antara penjualan di Kabupaten Pringsewu dan Kabupaten Tanggamus.
The influence of state-owned property management, the implementation of the State-Owned Property Management Accounting Information System and human resource competency on the quality of government financial reports Elsa Apriyanti Aulia; Devyanthi Syarif
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1247

Abstract

This study explores the complex connection between the management of State Property, the utilization of the State Property Accounting Management Information System, the proficiency of personnel, and their combined influence on the accuracy of financial statements in government organizations. This research seeks to investigate the impact of effective State Property management, facilitated by advanced technological systems such as State Property Management and Accounting Information System, and bolstered by skilled human resources, on the dependability and precision of financial reporting in the public sector. The study will analyze scholarly literature and empirical evidence to achieve this objective. By integrating descriptive and verification methodologies, this research study utilizes a quantitative approach to investigate the influence of human resource competence, the administration of State Property, and the implementation of the State Property Accounting Management Information System on the quality of financial statements within government organizations. The variables are operationalized and measured using indicators that pertain to the quality of government financial accounts, management of State Property, implementation of State Property Management and Accounting Information System, and human resource competency. Data is gathered by distributing questionnaires to the personnel of the Regional Office of the National Land Agency of West Java Province. The total population consists of 54 individuals, and a saturated sampling strategy is used. To summarize, this study highlights the significance of efficient management of State Property and the adoption of State Property Management and Accounting Information System in improving the accuracy and reliability of government financial accounts. Nevertheless, a more thorough examination is necessary to ascertain the exact influence of human resource expertise. These findings enhance the existing information on financial management in the public sector and identify areas where government financial reporting standards might be improved.
Pengaruh Return on Asset (ROA), Net Interest Margin (NIM), dan Biaya Operasional Pendapatan Operasional (BOPO) Terhadap Harga Saham Pada PT Bank Tabungan Negara (BTN) Periode 2013-2022 Bayu Yudistira; Dedi Supiyadi
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1253

Abstract

Tujuan dilakukannya penelitian adalah untuk memastikan apakah variabel yang diteliti memegang pengaruh yang relevan terhadap harga saham baik secara negatif maupun positif pada PT Bank Tabungan Negara Tbk, dengan menambahkan lebih banyak sampel dengan masalah yang terjadi dalam beberapa tahun kebelakang. Metode yang diterapkan dalam penelitian ini adalah teknik kuantitatif dengan prosedur verifikasi dan deskripsi untuk menganalisis pengaruh antar variabel melalui perhitungan statistik. Pengambilan sampel menggunakan purposive sampling dari laporan keuangan tahunan PT Bank Tabungan Negara (BTN) periode 2013-2022 sebagai populasi. Kriteria inklusi untuk sampel meliputi laporan keuangan yang berakhir pada tanggal 31 Desember, telah diaudit, lengkap, mencakup variabel penelitian, dan terkait dengan harga saham yang cenderung menurun selama periode tersebut. Data sekunder diperoleh dari situs resmi BEI dan annual report Bank Tabungan Negara, di mana harga saham menjadi variabel dependen dan Return on Asset (ROA) serta variabel lainnya menjadi variabel independen. Data tersebut kemudian diolah dengan menggunakan SPSS 26, menghasilkan kesimpulan bahwa ROA, NIM, dan BOPO mempunyai dampak positif dan negatif secara parsial maupun simultan terhadap harga saham, dengan nilai Koefisien determinasi sebesar 85,10%. Temuan penelitian juga menunjukkan bahwa ROA memegang pengaruh positif terhadap harga saham BTN, sementara NIM dan BOPO berpengaruh negatif. Ini menekankan pentingnya Bank BTN untuk memaksimalkan ROA dengan memperhatikan asetnya, sementara juga perlu meningkatkan kontrol atas aset produktif untuk mengoptimalkan pendapatan bunga bersihnya dan mengelola biaya operasional agar lebih efisien. Meskipun demikian, penelitian ini disarankan untuk menggali lebih banyak variabel guna hasil yang lebih komprehensif.

Page 35 of 59 | Total Record : 590

 33   34   35   36   37 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol. 8 No. 1 (2025): eCo-Buss Vol. 7 No. 3 (2025): eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss Vol. 7 No. 1 (2024): eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss Vol. 6 No. 1 (2023): eCo-Buss Vol. 5 No. 3 (2023): eCo-Buss Vol. 5 No. 2 (2022): eCo-Buss Vol. 5 No. 1 (2022): eCo-Buss Vol. 4 No. 3 (2022): eCo-Buss Vol. 4 No. 2 (2021): eCo-Buss Vol. 4 No. 1 (2021): Employee Motivation Vol. 3 No. 3 (2021): Worklife Vol. 3 No. 2 (2021): Decision Making Vol. 3 No. 1 (2020): Pandemic Economy Vol. 2 No. 3 (2020): Social distancing Vol. 2 No. 2 (2020): Building a Customer-Centric Service Culture Vol. 2 No. 1 (2019): Smart Customer Vol. 1 No. 3 (2019): Global Competition Vol. 1 No. 2 (2018): Emerging Industries Vol. 1 No. 1 (2018): New Business Concept More Issue