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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
 1 
Search results for , issue "Vol 2, No 1 (2020): EkoPreneur" : 10 Documents clear
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. 
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
Pengaruh Book Tax Differences dan Volatilitas Arus Kas terhadap Persistensi Laba Erika Inas Camille; Effriyanti Effriyanti
EkoPreneur Vol 2, No 1 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i1.9641

Abstract

This study aims to analyze the effect of the Book Tax Differences and cash flow volatility on earnings persistence. This research was conducted on goods and consumption subsector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2019 period. This research uses a descriptive quantitative method and determines the number of samples used by purposive sampling and obtained 11 companies with a period of 4 (four) years, so the total data obtained is as much as the sample data. To test the hypothesis using the SPSS version 25 program and the data were analyzed using the multiple linear regression analysis methods. The results of the T analysis show that partially the difference in book-tax does not affect earnings persistence, the difference in book-tax has a positive effect on earnings persistence and cash flow volatility has a positive effect on earnings persistence. And the F test results can be seen that the difference and book-tax volatility simultaneously has a positive effect on earnings persistence.Keywords: Book Tax Differences, Cash Flow Volatility, Earnings Persistence
Pengaruh Fasilitas dan Intelektualitas terhadap Implementasi Kinerja Pegawai Bank Syariah Mandiri KCP Cimone Tangerang Periode 2019 Muhammad Sopiyana; Septian Arief Budiman
EkoPreneur Vol 2, No 1 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i1.9387

Abstract

Bank Syariah Mandiri KCP Cimone  Tangerang is a bank that uses sharia principles and a bank that constantly strive to improve employee work productivity so that the performance provided to customers is maximal to support the success of service quality and attractive and profitable performance quality. One of the bank's assessments is said to be good if the employee's work productivity is good, both from service to customers and the internal parties of the bank. Also always provide facilities and intellectuality to the implementation to its employees. Employees often do not understand their duties, and the knowledge of employees is still low on the function of intellectual facilities to the implementation of their performance. This makes the work system less effective and there are still employees who need training and education to further improve the quality of employees. How important facilities and intelligence factors to the implementation of employee performance in carrying out their duties, so that it will be more productive. The type of research used in this research is quantitative with associative research properties. Associative research is a study that aims to find out the relationship between two or more variables. The research location is at Bank Syariah Mandiri KCP Cimone. The population and samples using tenik purposive sampling from this study were employees of Bank Syariah Mandiri KCP Cimone Tangerang. The data collection technique is using questionnaires, interviews, and observations. Data analysis techniques use classic assumption tests and multiple linear regressions with SPSS 23 applications. The results of the research are Facilities Affecting Employee Performance Productivity, Intellectuality is very influential on employee performance, and In simultaneously both variables namely facilities and intellectuals can affect the implementation of employee performance of Bank Mandiri Syariah  Keywords: Facilities, Intellectuality, Implementation
Faktor-Faktor yang Mempengaruhi Tingkat Keselarasan Laporan Tahunan dengan Rerangka Integrated Reporting Akhmad Sigit Adiwibowo; Fita Ifnapiya
EkoPreneur Vol 2, No 1 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i1.8614

Abstract

This study aims to determine and obtain empirical evidence of the influence of audit committees, the proportion of independent commissioners, and ownership structure on the alignment level of the annual report.  This research uses quantitative research using descriptive methods. The population in this study includes 69 manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling by obtaining 57 data. The analytical method using multiple linear regression models analysis was processed and analyzed using the IBM Statistical Package for Social Sciences (SPSS) version 25 program. The results showed that managerial ownership has a negative and significant effect on the alignment level of the annual report with integrated reporting framework and the audit committee, proportion of independent commissioners, institutional ownership and foreign ownership does not affect the alignment level of the annual report. Based on simultaneous hypothesis testing shows of the audit committee, the proportion of independent commissioners, managerial ownership, institutional ownership, and foreign ownership jointly affect the alignment level of the annual report.  Keywords: Alignment Level of Annual Report with Integrated Reporting; Audit Committee; Proportion of Independent Commissioner; Ownership structure
Analisis Pengaruh Rasio Kesehatan Bank terhadap Kinerja Bank Umum Syariah di Indonesia Periode 2012-2018 Raden Ai Lutfi Hidayat
EkoPreneur Vol 2, No 1 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i1.9640

Abstract

The main problem in this research is the slowdown in the growth of Islamic banking in Indonesia. This is thought to be caused by the soundness of the banks themselves and the decline in banking performance. This Study selects the dependent variable of the performance of Islamic banking, namely the ratio of Financing to Deposit Ratio (FDR) which represents the level of liquidity, and Return on Assets (ROA) which represents the profit of Islamic banking. As for the independent variable, this study examines financial ratio which is included in the bank health assessment ratuis according to the Bank Indonesia version which refers to the elements of Capital, Assets, Quality, Management, Earnings, Liquidity, and Sensitivity, Shile in this study applying financial ratios commonly used to measure the financial performance of banks, including Capital Adequacy Ratio (CAR), Operating Costs to Operating Income (BOPO), Net Interest Margin (NIM) in conventional banks, Net Operation Margin (NOM) in Islamic banks, Non Performing Loans (NPL) in conventional banks and Non-Performing Financing (NPF) in Islamic banks. Therefore, it is necessary to re-examine the consistency of these variables in influencing banking performance, especially Islamic banking in Indonesia. The method used in this research is panel data regression analysis. This method is also used to obtain valid and reliable data so that it can be developed as the knowledge that can be used to understand, solve and anticipate problems in organizations, especially sharia taxis. The purpose of this study was to determine and analyze the effect of the soundness ratio of Islamic banking as measured by bank health ratios, namely CAR, NPF, BOPO, and NOM on Islamic Banking Financial Performance as proxied on the level of bank profit or profitability (ROA) and the level of liquidity (FDR). The results of this study, CAR has a positive effect on ROA. Meanwhile, FRD CAR has a negative effect. NPF has a negative effect on ROA and FDR. NOM has a positive effect on ROA. Meanwhile, For FDR NOM has a negative effect. BOPO has a negative effect on ROA and FDR. Keywords: Islamic Banking, CAR, NPF, BOPO, NOM, ROA, FDR.
Pengaruh Persepsi Kegunaan, Keamanan dan Kerahasiaan Serta Kesiapan Teknologi Informasi terhadap Intensitas Penggunaan E-Filing Anugrah Putri Andela; Wiwit Irawati
EkoPreneur Vol 2, No 1 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i1.8440

Abstract

This study aims to see the effect of perceived usefulness, security, and confidentiality as well as information technology readiness on the intensity of e-filing usage at KPP Pratama Serpong. Quantitative Research Types. This study uses primary data where the questionnaire is taken to an individual taxpayer who lives or works in the city of South Tangerang. The sample selection uses the Nonprobability Sampling method. With the Incidental Sampling technique. The total sample used in this study was 100 samples. And data analysis was performed using SPSS Version 24. The results of this study indicate that the Usability Perception variable has a significant positive effect on the Intensity of E-filing Usage. Security and confidentiality have a significant positive effect on the intensity of e-filing use. Information technology readiness has a significant positive effect on the intensity of e-filing use.Keywords: Perceived Usability; Security and Confidentiality; Information Technology Readiness; Intensity of E-filing Usage
Pengaruh Country/Region of Resident, Trip Characteristic, Tourism Preferences dan Personal Characteristics terhadap Sustainable Tourist Behavior Antania Shinta Yuwono
EkoPreneur Vol 2, No 1 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i1.4723

Abstract

The background of this research study is to identify sustainable tourist behavior which is essential for enhancing sustainable tourism. The purpose of this study was (1) to Analyze the contribution and influence of Sustainable Tourist Behavior on Sustainable Tourism. (2) Analyze the factors that influence Sustainable Tourist Behavior. The design of this research applies quantitative study by spreading questioners to 125 tourists in Kuta, Bali. The data analysis used in this research was SEM by the support of the SPSS program and Amos program. The result of this study is that the Country/region of residents and personal characteristics not affect significantly sustainable tourist behavior. Trip characteristics, only first-time international tourist variable that affects tourist sustainable behavior. While for the tourism preferences that significantly influence sustainable tourist behavior are variable-length traveled to Kuta (duration) and the proportion of foreign travel for a year.  Keywords: tourists behavior, sustainable tourist behavior, sustainable tourism
Pengaruh Metode Penilaian Pefindo terhadap Tingkat Pemeringkatan Obligasi Syariah (Sukuk) Deanna Permata Hati; Tri Utami
EkoPreneur Vol 2, No 1 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i1.8077

Abstract

This study aims to obtain empirical evidence of the effect of the Pefindo Assessment Method on the Rating Level of Sharia Bonds (Sukuk). This type of research is quantitative research. The sample used was 48 data with 8 Sukuk issuing companies registered with the OJK from 2014 to 2019. The analysis techniques used in this study were classical assumption tests, panel data regression analysis, and hypothesis testing with the help of the EViews 9 program. Based on the results of this study, it can be seen that the Industrial Risk variable proxied by EBIT and the Financial Risk variable proxied by DER simultaneously affects the rating of Islamic bonds (Sukuk). Then the Industrial Risk variable which is proxied by EBIT partially influences the Sukuk rating and the Financial Risk variable which is proxied by DER partially has no effect on the Sukuk rating.Keywords: EBIT, DER, PEFINDO, Sukuk Rating
Peran Pengungkapan CSR dalam Memoderasi Pengaruh Penerapan Tax Planning dan IOS terhadap Nilai Perusahaan Zulfa Rosharlianti
EkoPreneur Vol 2, No 1 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i1.8617

Abstract

This study aims to determine the impact of the implementation of tax planning, investment opportunity set on company value with disclosure of corporate social responsibility as a moderating variable. Data collection is carried out at the Indonesia Stock Exchange through the website www.idx.co.id. This type of research is quantitative research. The sampling technique in this study was purposive sampling, with criteria for manufacturing companies listed on the Indonesia Stock Exchange (BEI) for five years in a row namely 2015 - 2019, which produced 27 companies. The data analysis model used in moderated regression analysis (MRA). The results of this study indicate that the application of tax planning affects the value of the company, the investment opportunity set influences the value of the company, the disclosure of corporate social responsibility does not moderate the application of tax planning and the investment opportunity set on company’s value Keywords: application of tax planning; investment opportunity set; disclosure of corporate social responsiveness; the value of the company

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