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EkoPreneur
Published by Universitas Pamulang
ISSN : 27162850     EISSN : 27162869     DOI : https://doi.org/10.32493/ekop
Core Subject : Economy,
Economics, Econometrics & Finance
EkoPreneur is a scientific research publication published by LPPM Pamulang University, on a semi annual basis every six months in December and June, intending to become a medium of communication, and disseminating scientific information between the campus and its stakeholders. Research studies contained in EkoPreneur are in the fields of Economics Accounting, Management, Marketing and Entrepreneurship Entrepreneurship, SME, Business. EkoPreneur aim includes academics, practitioners, and students, both government and non Government institutions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 40 Documents
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PENGARUH SEMANGAT KERJA, HYGIENE FACTOR DAN EMPLOYEE ENGAGEMENT TERHADAP EFEKTIVITAS ORGANISASI PADA PRODI S1 AKUNTANSI UNIVERSITAS PAMULANG Rini Septiowati; Rakhmawati Oktavianna
EkoPreneur Vol 1, No 1 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i1.3673

Abstract

The purpose of this study was to determine the effect of morale, hygiene factors and employee engagement on organizational effectiveness in the accounting department of Pamulang University. The research method used is quantitative research using a questionnaire, this study distributed 77 questionnaires to 77 representatives of several lecturers in the S1 Accounting University of Pamulang whose number of samples was taken by using the Slovin formula. The sample collection technique used is Purposive Sampling. Data analysis in this study was carried out using data quality tests, classic assumption tests, multiple regression analysis, coefficient of determination and hypothesis testing (t & F test).             The results showed that work morale partially influences organizational effectiveness, hygiene factor partially influences organizational effectiveness and employee engagement does not affect organizational effectiveness. While simultaneous work morale, hygiene factor and employee engagement affect the effectiveness of the organization in the S1 Accounting Study Program at Pamulang University. Keywords: morale, hygiene factor, employee engagement, organizational effectiveness.
Pengaruh Stock Split dan Kinerja Keuangan terhadap Return Saham Hendra Hendra; Wiwit Irawati
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.12457

Abstract

This study aims to prove empirically the effect of Stock Split and Financial Performance on Stock Return. The independent variables used in this study are Stock Split and Financial Performance, while the dependent variable is Stock Return. This research was conducted on all companies listed on the Indonesia Stock Exchange in 2015-2019 that carried out a Stock Split. The research method used is descriptive quantitative. The type of data used is secondary data in the form of published financial reports for all companies listed on the Indonesia Stock Exchange. Samples were collected by the purposive sampling method. The number of companies sampled in this study was 12 companies with a research period of 5 years so that 60 samples were obtained. Data processing using Eviews 11. Simultaneous test results show that Stock Split and Financial Performance simultaneously have an effect on Stock Returns. While the partial test results show that Stock Split partially has a significant effect on Stock Returns, Financial Performance partially has a significant effect on Stock Returns.Keywords: Stock Split, Financial Performance, Stock Return
TATA KELOLA PEMERINTAHAN KOLABORATIF DALAM PENANGANAN KONFLIK DI KABUPATEN MESUJI Danang Bintoro; Sampara Lukman; Kusworo Kusworo
EkoPreneur Vol 2, No 1 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i1.8008

Abstract

This research is entitled "Collaborative Governance in Conflict Management in Mesuji District, Lampung Province", what are the factors that support and hinder collaborative governance in handling conflicts in Mesuji Regency, Lampung Province, and what are the solutions in facing obstacles to collaborative governance in Conflict Handling in, Mesuji Regency Province Lampung This study used a qualitative research design with descriptive methods through an inductive approach. Research in obtaining informants uses non-probability sampling using snowball techniques, while the theory used in this study is Ansall and Gash's (2008) theory of Collaborative Governance. The results of this study indicate that there is a fairly good implementation of the Collaborative Governance concept by the Mesuji Regency Government in handling conflict, but there is an indication of a lack of coordination with the private sector, namely PT SIL Inhutani, which was granted permission to manage the register 45 area, especially in running a partnership program in management forest as a collaborative program in dealing with conflicts that have occurred for almost 10 years. Keywords: Collaborative Government, Conflict Management, Mesuji Conflict. 
ANALISA LABA AKUNTANSI DAN LABA TUNAI TERHADAP DIVIDEN KAS PADA PERUSAHAAN FARMASI TAHUN 2013 -2017 April Lestari; Rakhmawati Oktavianna
EkoPreneur Vol 1, No 2 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i2.6594

Abstract

This study aims to examine the relationship between accounting earning and cash earning with cash dividend in the pharmaceutical sub-sector companies listed on the Indonesian Stock Exchange during the periode of 2013 to 2017. This study uses secondary data, namely financial report sata from manufacturing companies that are accessed from the official websitre of the Indonesia Stock Exchange. The selection of samples in this study used a purposive sampling technique, namely the technique of collecting samples with certain considerations or sample selection techniques with certain criteria aimed at getting a representative sample according to the specified criteria. The data analysis model used is multiple regression analysis. In addition to using data analysis in this study is an analysismethod with EViews  statistical tools version 9. Based on the result of the study show that partially accounting earnings affect cash dividends while cash earnings do not affect cash dividends but simultaneously accounting earnings and cash earnings have a significant effect on cash dividends.
ANALYSIS OF THE INFLUENCE OF MARKETING MIX TOWARDS LOYALTY THROUGH COOPERATIVE CUSTOMER SATISFACTION IN SOUTH TANGERANG CITY Silvia Sari; Sevty Wahiddirani Saputri
EkoPreneur Vol 1, No 1 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i1.3670

Abstract

Cooperative as an important pillar in economic development in Indonesia. Cooperatives need to improve their loyalty and customer satisfaction in order to win the competition with other rital businesses. The research aims to identify and analyze forming factors in customer satisfaction that contribute to customer loyalty. This research was conducted in South Tangerang City because there is an increase in the number of cooperative ventures. Primary data was collected through questionnaires to 100 cooperative customers in South Tangerang city with purposive sampling techniques, and data Analyzed with Structural Equation Modeling (SEM). The exogenous latent variable is the marketing Mix (7P). While customer satisfaction and loyalty as an endogenous latent variable. The results showed that the built model has fulfilled the criteria of goodness fit and variable measuring research has a reliability (CR ≥ 0.70, VE ≥ 0.50) which is good. The results of SEM analysis indicate that customer satisfaction is largely influenced by the people dimension (γ = 0.92). The People dimension is well formed by the ability of employees to provide clear information (λ = 0.97), employee appearance (λ = 0.87), fast employee response (λ = 0.84), and employee friendliness (λ = 0.57). This the human resources (people) on cooperative ventures need to be built sustainably and gradually the customer satisfaction proved able to foster cooperative customer loyalty.  Keywords: Customer Satisfaction, Customer Loyalty, Marketing Mix, People, Cooverative
Pengaruh Transaksi E-Commerce, Pengawasan Pajak dan Pemeriksaan Pajak terhadap Penerimaan Pajak Pada KPP Pratama Kebon Jeruk Dua Dila Anggraini; Qotrunnada Geovany Nabillah
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.9942

Abstract

This study aims to determine the effect of e-commerce transactions, tax control and tax audits on tax revenue for individual taxpayers who are registered at the Jakarta Kebon Jeruk Dua Pratama Tax Office. The research method used is quantitative research. This research uses a random sampling method (randomly), while the data collection technique is done by distributing questionnaires to 100 respondents who have been calculated using the Slovin formula. The data analysis method used is descriptive statistical test, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis test, determination coefficient test, t-test and f test using the SPSS version 24 data processing program. The results of the partial analysis can be concluded that there is a significant influence between the variables of e-commerce transactions and tax control on tax revenue, but there is no significant effect on tax audit on tax revenue. Based on the simultaneous analysis, it can be concluded that there is a significant influence between the variables of e-commerce transactions, tax control and tax audits on tax revenue for individual taxpayers at the Kebon Jeruk Dua Primary Tax Office.Keywords:       E-Commerce Transactions, Tax Control, Tax Audit, Tax Receipt
Pengaruh Financial Distress, Pergantian Auditor dan Manajemen Laba terhadap Audit Delay Afifah Pujiyanti Romli; Dea Annisa
EkoPreneur Vol 2, No 1 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i1.9846

Abstract

This study aims to determine the influence of financial distress, auditor turnover and earnings management on audit delay in Mining Sector companies listed on the Indonesia Stock Exchange (2017-2019). This type of research is quantitative. The sample was selected based on the purposive sampling method, so that the samples obtained were 42 companies. The data analysis technique used is multiple linear regression analysis, with data processing using the SPSS 25.0 for window program. The results showed that simultaneously the variable financial distress, auditor turnover and earnings management have an effect on audit delay. Meanwhile, partially financial distress, auditor turnover and earnings management have an effect on audit delay Keywords: Financial Distress, Auditor Change, Earnings Management, Audit Delay
ANALISIS KARAKTERISTIK PERUSAHAAN, INTENSITAS ASET TETAP DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE Avita Nia Ningsih; Wiwit Irawati; Harry Barli; Angga Hidayat
EkoPreneur Vol 1, No 2 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i2.5291

Abstract

This study aims to obtain empirical evidence about the influence of Company Characteristics, Intensity of Fixed Assets and Accounting Conservatism on Tax Avoidance. The independent variables used are Company Characteristics, Intensity of Fixed Assets and Accounting Conservatism. The dependent variable used is Tax Avoidance. The population in this study is mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period. Samples collected by purposive sampling method. The number of companies sampled in this study were 13 companies. The method of analysis of this study uses multiple linear regression. The results of research conducted indicate that the variable Company Characteristics influence on Tax Avoidance, Fixed Asset Intensity has no effect on Tax Avoidance and Accounting Conservatism has no effect on Tax Avoidance. Simultaneously all free variables (Characteristics of Company, Fixed Asset Intensity and Accounting Conservatism) affect the Tax Avoidance.Keywords: Company Characteristics; Fixed Assets Intensity; Conservatism Accounting; Tax Avoidance.
Akuntabilitas Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) Kecamatan Sukahening Kabupaten Tasikmalaya Yeni Fitriani Somantri; Ulfa Luthfia Nanda
EkoPreneur Vol 1, No 1 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i1.3674

Abstract

This research aims to analyze of the accountability is managed by the Village Budget (APBDes). This research was conducted in 3 (three) villages within the Sukahening District of Tasikmalaya Regency, namely Calincing Village, Kiarajangkung Village, and Sundakerta Village. The research method uses a phenomenological approach and the type of qualitative research. The results of this study indicate that the accountability of village fund management in the District of Sukahening Tasikmalaya Regency has been carried out based on the principles of transparency, accountability, and participation. Reporting and accountability are generally carried out in accordance with the mechanism based on the provisions. The main obstacle or obstacle is the competency of management resources, so that there is still a need for ongoing assistance, training, supervision, and evaluation from the local government. Keywords: APBDes , Regional Financial Management, Accountability
PENGARUH NON PERFORMING FINANCING, TINGKAT BAGI HASIL, MODAL SENDIRI DAN DAN DANA PIHAK KETIGA TERHADAP PEMBIAYAAN BAGI HASIL PADA PERBANKAN SYARIAH Dila Anggraini; Indra Iman Sumantri
EkoPreneur Vol 1, No 1 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i1.3667

Abstract

The purpose of this study is the results of the Profit Sharing Funds, Own Capital and Third Party Funds for Profit Sharing Financing. This study uses secondary data for the 2014-2018 period in Islamic banking. The sampling technique uses purposive sampling. Tool for processing data using SPS 21.0. The results showed that Non Performing Financing had no effect on Profit Sharing Financing, Profit Sharing Levels did not have a significant positive effect on Profit Sharing Financing, Own Capital did not have a significant effect on Profit Sharing Financing, Funds Keywords: Non Performing Financing, Profit Sharing Rate, Own Capital, Third Party Funds, Profit Sharing Financing.

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