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INDONESIA
Ekonam : Ekonomi, Akuntansi dan Manajemen
Published by Universitas Insan Cendekia Mandiri
ISSN : 26858118     EISSN : 26858118     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
EKONAM: Jurnal Ekonomi, Akuntansi dan Manajemen memuat artikel tentang studi, kajian dan hasil penelitian di bidang ekonomi, akuntansi dan manajemen. EKONAM menerapkan kebijakan double blind review dan diterbitkan dua tahun sekali pada Februari dan Agustus. EKONAM terbit pertama kali secara online pada Februari 2019.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 2 No 2 (2020): Agustus 2020" : 6 Documents clear
PENGARUH RETURN ON ASSETS, RETURN ON EQUITY DAN NET INTEREST MARGIN TERHADAP RETURN SAHAM BANK BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2015-2019. Aam Abdul Salam
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 2 No 2 (2020): Agustus 2020
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.16 KB) | DOI: 10.37577/ekonam.v2i2.263

Abstract

ABSTRACT: From this research aims to find out return on assets, return on equity and net interest margin that affect simultaneously or in part against the share price on the Indonesia Stock Exchange. This research is a comparative causal data source used from bank aunual reports 2015 to 2019 from the Indonesia Stock Exchange. According to the criteria in this study, the sample is 4 i.e. state-owned banks. To analyze models and test research hypotheses, we used several statistical methods of linear regression analysis. Based on the results of hypothetical research and tests, we can conclude as follows: 1) ROA, ROE and NIM have a significant effect on stock returns. 2) ROA and ROE ratios, partially affecting stock returns, while NIM ratios have been shown to have no affect. Keywords : Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), return shares.
PENGARUH KUALITAS LAYANAN, MINAT BELI DAN KEPUASAN PELANGGAN DALAM MEMBENTUK LOYALITAS PELANGGAN Muhammad Faisyal Nurkhalik
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 2 No 2 (2020): Agustus 2020
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.292 KB) | DOI: 10.37577/ekonam.v2i2.266

Abstract

Abstrac This study aims to determine the effect of Service Quality, Buying Intention, and Customer Satisfaction factors on Rumah Makan Sop Kaki 999 Bandung Khas Mas Udin , this type of research uses a qualitative approach. the population of this study is Rumah Makan Sop Kaki 999 Bandung Khas Mas Udin consumers, and the samples used in this study were 62 respondents where data collection methods using a questionnaire, data analysis in this study uses the SPSS application, namely multiple linear regression analysis with the equation Y = a + b1x1 + b2x2 + b3x3. Based on the results of the analysis that has been described in the results obtained that the variable X1 Service Quality, variable X2 Buying Intention, and variable X3 Customer Satisfaction significantly influence the variable Y Consumer Loyalty decisions on Rumah Makan Sop Kaki 999 Bandung Khas Mas Udin. By 88.6% while the rest is influenced by other variables not research in this study. With a regression equation Y = 1,022 + 0,222 X1 + 0,721 X2 + 0,024 X3. Keywords:Service Quality Factors, Buying Intention,Customer Satisfaction
RANCANG BANGUN SISTEM INFORMASI PENGGAJIAN DAN ABSENSI KARYAWAN MEGARA HOTEL PEKANBARU BERBASIS WEB Hadion Wijoyo
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 2 No 2 (2020): Agustus 2020
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (789.823 KB) | DOI: 10.37577/ekonam.v2i2.286

Abstract

Penelitian ini berjudul “Rancang Bangun Sistem Informasi Penggajian Karyawan Pada Megara Hotel Pekanbaru”. Tujuan penelitian ini adalah untuk menganalisis dan merancang sistem informasi penggajian dan absensi karyawan Megara Hotel Pekanbaru. Proses penggajian karyawan yang digunakan Pada Megara Hotel Pekanbaru saat ini masih menggunakan cara konvensional yaitu dengan cara mencatat pada pembukuan dan dibantu dengan Microsoft Office Excel, sehingga pada proses penggajian karyawan berjalan tidak efektif dan efisien. Dari permasalahan tersebut memunculkan gagasan untuk membuat suatu sistem informasi berbasis web, yang di dalamnya dapat melakukan pengelolaan penggajian karyawan yang terkomputerisasi. Metode penelitian yang digunakan adalah Studi Kepustakaan (Library Research) dan Studi Lapangan (Field Research). Terdapat tiga aktor/user pada sistem informasi ini yaitu Karyawan, Admin dan Finance. Karyawan hanya dapat mengakses halaman absensi. Kemudian admin dapat mengakses dan mengelola absensi karyawan, data karyawan, divisi karyawan, jabatan karyawan dan data users. Dan Finance dapat mengakses data lembur, transaksi gaji, laporan absensi, laporan gaji serta slip gaji. Dengan adanya Sistem Informasi Penggajian Karyawan untuk bagian Finance diharapkan dapat mempermudah proses penggajian karyawan.
PENGARUH KOMPENSASI FINANSIAL DAN STRES KERJA TERHADAP KEPUASAN KERJA KARYAWAN (Studi pada Karyawan bagian Produksi PT Daya Anugrah Mandiri).” Ardinal Djalil; Wiara Sanchia Grafita Ryana Devi
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 2 No 2 (2020): Agustus 2020
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.113 KB) | DOI: 10.37577/ekonam.v2i2.288

Abstract

Human resources are the key to achieving company goals, therefore human resource management must be carried out appropriately so that company activities are not hampered, one of the things that companies must pay attention to is employee job satisfaction because high job satisfaction will make employees enthusiastic at work and capable. give the best for the company. While job dissatisfaction can make employee morale low, and make discipline and turnover relatively large, this in turn will prevent company activities from running effectively and efficiently. Job satisfaction is inseparable from the factors that can affect employee job satisfaction, some of which are financial compensation and job stress. Among the ways to determine employee job satisfaction is to know the state of financial compensation and work stress at the Head Office of PT Daya Anugrah Mandiri The purpose of this study was to determine whether there is an effect of financial compensation and job stress on employee job satisfaction either partially or simultaneously. The population in this study were 29 employees at the Head Office of PT Daya Anugrah Mandiri where the entire population was used as the object of research using saturated sampling. The variables studied in this study were job satisfaction, financial compensation, job stress. The method used in this research is a quantitative method with descriptive and verification approaches, and for data collection using survey methods, namely, questionnaires and interviews. The data collected is then analyzed using frequency distribution tables, classical assumption tests, simple linear regression analysis, multiple linear regression analysis, correlation coefficient analysis and determination coefficient analysis, with the help of a computerized system (SPSS version 16.0). The results of the research and discussion show: (1) Job satisfaction is in the low category with a total score of 1117, financial compensation is in the poor category with a total score of 741, and job stress is in the high enough category with a total score of 901. (2) Partially, the effect of financial compensation on job satisfaction is very strong with the contribution of the influence of 78.7% and the remaining 21.3% is influenced by other factors. The effect of job stress is very strong on job satisfaction with the contribution of the influence of 78.5% and the remaining 21.5% is influenced by other factors. (3) Simultaneously, the influence of financial compensation and job stress is very strong with the contribution of the influence of 87.5% and the remaining 12.5% ​​is influenced by other factors.
PENGARUH TAX RETENTION RATE (TRR), BOOK TAX DIFFERENCES (BTD) DAN EFFECTIVE TAX RATE (ETR) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Yoyo Sudaryo; Dyah Purnamasari; Nunung Ayu Sofiati; Astrin Kusumawardani; Tjipto Sajekti
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 2 No 2 (2020): Agustus 2020
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (625.459 KB) | DOI: 10.37577/ekonam.v2i2.289

Abstract

ABSTRACT; One of the measurement of company performance is financial performance. Financial performance is a formal effort that has been made by a company that can measure the company's success in generating profits. Profit is the simplest measure to assess a company's financial performance. Financial performance will also provide an overview of the efficiency of the use of funds regarding the results of obtaining profits, which can be seen after comparing net income after tax. Taxes are costs that must be incurred by the company. Therefore, companies through management always strive to minimize taxes and this effort is often referred to as tax planning. This study aims to examine the effect of tax retention rate (TRR), book tax differences (BTD) and effective tax rate (ETR) on financial performance by using a proxy measure of Net Profit Margin (NPM). The method used in this research is descriptive verification with a quantitative approach. The data used is secondary data, data collection is done through documentation and literature research on property and real estate companies listed on the Indonesia Stock Exchange in 2012-2016 with a population of 46 companies. The number of samples in this study were 18 companies which were determined using purposive sampling. Data analysis to answer the problem formulation used: descriptive analysis, inferential statistics, classical assumption test, multiple linear regression test, correlation coefficient test, determination coefficient test, and hypothesis testing using partial test (t test) and simultaneous test (f test). Data processing using the SPSS application. Based on the results of the research on the t test, it was found that TRR had a positive effect on financial performance where the tcount value of 2.773 was greater than the t table of 1.987. BTD has a positive effect on financial performance where the tcount value of 3.784 is greater than the t table of 1.987.ETR has a positive effect on financial performance where the tcount of 2.627 is greater than the t table of 1.987. Based on the results of the research on the f test, it was found that TRR, BTD, ETR had a significant effect on financial performance where Fcount was greater than 6.770 was greater than F table 3.10. Keywords: Tax Retention Rate, Book Tax Differences, Effective Tax Rate, Financial Performance
PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA PT. INTIKARYA SEJAHTERA DI TANGERANG Henita Sri Muliani; Aris Ariyanto; Triyadi Triyadi; Agus Sudarsono; Made Faisal Akbar
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 2 No 2 (2020): Agustus 2020
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.677 KB) | DOI: 10.37577/ekonam.v2i2.290

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan dan harga terhadap keputusan pembelian pada PT. Intikarya Sejahtera di Tangerang. Metode yang digunakan adalah explanatory research dengan teknik analisis menggunakan analisis statistik dengan pengujian regresi, korelasi, determinasi dan uji hipotesis. Hasil penelitian ini kualitas pelayanan berpengaruh signifikan terhadap keputusan pembelian sebesar 41,1%, uji hipotesis diperoleh t hitung > t tabel atau (8,106 > 1,986). Harga berpengaruh signifikan terhadap keputusan pembelian sebesar 51,3%, uji hipotesis diperoleh t hitung > t tabel atau (9,945 > 1,986). Kualitas pelayanan dan harga secara simultan berpengaruh signifikan terhadap keputusan pembelian dengan persamaan regresi Y = 9,099 + 0,290X1 + 0,490X2 dan kontribusi pengaruh sebesar 57,0%, uji hipotesis diperoleh F hitung > F tabel atau (61,648 > 2,700).

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