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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 10 Documents
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Search results for , issue "Vol 1, No 1 (2019): EkoPreneur" : 10 Documents clear
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.
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
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.
PENGARUH KUALITAS KERJA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS PAMULANG Sri Nitta Crissiana Wirya Atmaja
EkoPreneur Vol 1, No 1 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i1.3671

Abstract

This study aims to obtain empirical evidence of the influence of work quality and service quality on the satisfaction of students of the Accounting study program at the University of Pamulang, Pamulang Banten, both partially and simultaneously.This study uses primary data in the form of a questionnaire. The sample collection technique uses purposive sampling. The research subjects were undergraduate accounting students in semester 8-14 at Pamulang University, by taking a sample of 100 respondents. Respondents' answers in the form of the questionnaire will be analyzed using multiple linear regression analysis techniques using SPSS 22.00 to be concluded.The results showed that work quality and service quality together affect student satisfaction. Partial testing concluded that work quality and service quality had a positive and significant effect on student satisfaction. Keywords: work quality, service quality, and student satisfaction
PENGARUH CASH HOLDING, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR Ibram Pinondang Dalimunte; Woni Prananti
EkoPreneur Vol 1, No 1 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i1.3666

Abstract

The objectives of this study are examine whether manufacture companies sector basic industry and chemicals that is listed in Indonesia Exchange over periode 2013-2017 do earning management with income smoothing through manipulating the amount of loan loss provisions along with influenced factors. Dependent variable used in this study is income smoothing, independent variables used in this study is cash holding, profitabilitas (net profit margin), and financial leverage (debt to equity ratio). This research used purposive sampling and kuantitatif, in determining sampel selection. A total of 22 companies sampel from 66 companies population. Eckel’s coefficient was used as a tool to indentify income smoothing. Subsequently performed descriptive statistics and logistic regression analysis to test each hypothesis by used eviews 7.0. The results of this study found that cash holding had no effect to income smoothing, profitability proxied by net profit margin and financial leverage proxied by debt to equity ratio had effect to income smoothing. and Simultaneously the cash holding, profitability, financial leverage had significantly effect to  income smoothing. Keywords: Income Smoothing, Cash Holding, Profitability, Financial Leverage. Keywords: Income Smoothing, Cash Holding, Profitability, Financial Leverage.
PERAN PARA PIHAK DALAM HUBUNGAN KERJA PEKERJA OUTSOURCING YANG MENJADIKAN HUBUNGAN KERJA HARMONIS Siti Hanah; Nur Asmilia
EkoPreneur Vol 1, No 1 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i1.3694

Abstract

This paper discusses "Employment work relations outsourcing", is one important factor in running the company wheels. This paper examines the work relations of HR very influential on company performance which ultimately inline to the company's revenue and profit (margin). In this paper the authors use the concept of employment relations OUTSOURCING workers are employed, THROUGH "SERVICE / JOB CONTRACT" or "MANPOWER SUPPLY / BODY SHOP, to examine in depth and identify both in terms of law, basic conditions, impacts both for workers and companies, rights and rights the obligations of each party, termination of employment. Keywords: Employee relations with harmonious employers 
PROFITABILITAS MEMODERASI FINANCIAL LEVERAGE DAN PERTUMBUHAN PERUSAHAAN TERHADAP PERATAAN LABA Indawati Indawati; Anggun Anggraini
EkoPreneur Vol 1, No 1 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i1.3669

Abstract

The purpose of this study is to determine and analyze the effect of Profitability Moderating Financial Leverage and Company Growth partially and together on Income Smoothing. The research method used in this study is a quantitative method. Data taken is secondary data from manufacturing companies listed on the IDX. Based on the results of the study, the following findings are found: The Effect of Financial Leverage based on Return On Assets (ROA) on income smoothing from research results Provides information that Financial Leverage based on Return on Assets (ROA) has a positive and significant effect on income smoothing (ROA) Income Smoothing). The influence of company growth based on Return On Asset Equity (ROE) on income smoothing based on the results of research that has been done can be concluded that company growth has a significant and significant effect on income smoothing, so if there is an increase in company growth then income smoothing will increase. The Effect of Financial Leverage on Profitability Moderated Profit Flattening It can be concluded that Financial Leverage and Company Profitability moderated Growth simultaneously influence Profit Smoothing. The effect of company growth on profit smoothing moderated by profitability, it can be concluded that company growth has significant and significant effect on income smoothing with moderated profitability. Effect of Financial Leverage, company growth which is moderated by profitability to income smoothing, it can be concluded that Financial Leverage and Company Growth which is moderated by Profitability have a simultaneous effect on Income Smoothing. Keywords: profitability, financial leverage, income smoothing.
ANALISIS PERLAKUAN AKUNTANSI TERHADAP PENERIMAAN NEGARA BUKAN PAJAK (PNBP) ATAS JASA LAYANAN IPTEK NUKLIR Sri Agustini
EkoPreneur Vol 1, No 1 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i1.3672

Abstract

The mechanism for managing PNBP services in BATAN is guided by Law (Law) Number 20 of 2017 concerning PNBP, Government Regulation (PP) Number 29 of 2011 concerning Types and Rates of PNBP Types that Apply to the National Nuclear Energy Agency, Government Regulation (PP) Number 71 of 2010 concerning Government Accounting Standards (SAP), Technical Bulletin of Government Accounting Standards Number 23 concerning Accounting for Non-Tax Revenue Collection, and Regulation of the Minister of Finance of the Republic of Indonesia (PMK-RI) Number 152 / PMK.02 / 2014 concerning Instructions for the Compilation of PNBP of the State Ministries / Institutions implemented by 16 work units in BATAN for 15 types of Nuclear Science and Technology services. In order to meet the needs of the community for goods / services in the nuclear sector, BATAN provides services in the field of nuclear science and technology (science and technology), one of which is carried out through an application system.  In line with bureaucratic reforms which have an impact on changes in governance in various fields, the regulation of PNBP. Law Number 20 Year 1997 concerning PNBP only contains PNBP groups and rules in general, and their implementation is regulated in detail through PP. However, the preparation of legislation requires a long time, while the implementation of PNBP must continue to run. In implementing PNBP, BATAN is increasingly demanded to provide services that are fast, easy, practical and transparent. Service customers do not have to come to the intended work unit to complete administration. With online-based administration all communication with customers can be done both ways. This study uses descriptive analysis, showing the largest percentage of PNBP service use in BATAN out of 15 types of Nuclear Science and Technology services in 2017 conducted by the PSTBM Work Unit (99.64%) and the smallest percentage of use by the PTBGN Work Unit (5.88%) (able seen in the results of the discussion on pages 10-14).  Keywords:  PNBP, Measurement,Acceptance, Use, Nuclear Science and Technology Services.
PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT Listiya Ike Purnomo; Jihan Aulia
EkoPreneur Vol 1, No 1 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i1.3668

Abstract

This study aims to empirically examine the effect of audit fees on audit quality, the effect of audit tenure on audit quality, the effect of audit rotation on audit quality, and the effect of auditor reputation on audit quality. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The research sampling technique used purposive sampling. The research samples obtained were as many as 25 property and real estate companies in 2013-2017. The analytical method used is logistic regression analysis. The results based on partial hypothesis testing indicate that audit fees affect audit quality and audit tenure affect audit quality. While audit rotation does not affect audit quality and auditor reputation does not affect audit quality. Keywords: Audit Quality, Audit Fee, Audit Tenure, Audit Rotation and Auditor Reputation

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