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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 2 (2020): EkoPreneur" : 10 Documents clear
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
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
Komite Audit Memoderasi Debt Covenant dan Related Party Transaction terhadap Keputusan Perencanaan Pajak Adhitya Putri Pratiwi
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.11200

Abstract

This study aims to see empirically the role of the audit committee in moderating the effect of debt covenant and transfer related parties on tax planning decisions. This type of research is quantitative research. This study uses 57 populations of consumption sector companies. The sample in this study was selected using the purposive sampling method and obtained 17 companies that meet the criteria set by the author. The data that has been collected is then processed using the e-views 10 tools. This research shows the result that debt covenant and related party transaction has an effect on tax planning decisions. Meanwhile, the Moderation Regression Test show the results that the audit committee is unable to moderate debt covenant on tax planning decision and the audit committee moderated the effect of related party transaction on tax planning decisions. Keywords: Debt Covenant; Tax Planning Decisions; Transfer Related Party
Strategi Pemasaran Sekolah Dasar pada Masa Pandemi Afridayani Afridayani
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.11199

Abstract

The Covid-19 outbreak has had an impact on all activities, one of which is schools. The school is a non-profit educational institution engaged in educational services. In the current era of the COVID-19 pandemic, school competition is getting tougher, of course, schools must have the right strategy in marketing schools. The purpose of this study was to determine the marketing strategy carried out by the Integrated Islamic Elementary School (SDIT) Permata Gemilang (SDIT) for New Student Admissions (PPDB) for the 2021/2022 academic year. The type of research used is a qualitative approach with data collection techniques literature study. The research location is SDIT Permata Gemilang. Jl. Rawa Mekar Jaya Village, BSD, South Tangerang. In conclusion, in facing the challenges of changing times, education marketing is required to be more productive and actively respond to changes, including the process of changing marketing activities during the COVID-19 pandemic. School marketers must develop the right strategy to be implemented during this pandemic so that the marketing carried out by marketers can run well and maximally. Things that can be done by marketers include 1. Applying a marketing mix that is done online (online). In the application of this marketing mix, a marketer can apply 7 marketing elements, abbreviated as 7P, which includes the product, price, place, promotion, people, physical evidence, and process. Keywords: Marketing strategy, Marketing Mix
Pengaruh Kepemilikan Manajerial dan Free Cash Flow terhadap Manajemen Laba Benarda Benarda
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.12496

Abstract

This study aims to examine the effect of managerial ownership and free cash flow on earnings management in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2019 period. The data used is secondary data by taking data from the company's financial statements which can be downloaded on the website www.idx.co.id. The sampling method used is purposive sampling using 15 samples from 54 company populations. The data analysis technique used is multiple linear regression analysis using a software program, namely SPSS 25. The results show that managerial ownership has a significant effect on earnings management. The results of the study simultaneously show that managerial ownership and free cash flow have a significant effect on earnings management.Keywords : Managerial Ownership, free cash flow, Earnings Management.
Pengaruh Tax Minimization, Tunneling Incentive Terhadap Transfer Pricing Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Wahyu Nurul Hidayati; Nabila Alfi Sylvatica; Aris Sanulika
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.12315

Abstract

This study aims to find out the influence of tax minimization and tunnelling incentives on transfer pricing with the size of the company as a moderation variable. Independent variables used are tax minimization and tunnelling incentive, while dependent variables used are transfer pricing and for moderation, variables are the size of the company. The sample of this study was a Food and Beverage Sub-Sector Manufacturing Company listed on the Indonesia Stock Exchange that presented its financial statements from 2015 to 2019 with the number of samples in this study as many as 10 companies. The method of determining samples in this study uses purposive sampling, while the data processing method in this study uses a statistical package for the social science (SPSS) version 25. The results of this study showed that the variable tax minimization has no effect on transfer pricing, tunnelling incentive variable has an influence on transfer pricing, then the tax minimization variable with the moderation of company size strengthens the effect on transfer pricing and the tunnelling incentive variable with moderating company size weakens the effect on transfer pricing. Keywords: Tax Minimization; Tunneling Incentive; and Company Size; Transfer pricing.
Pengaruh Financial Distress, Rentabilitas, Pertumbuhan Perusahaan dan Opini Audit terhadap Pergantian Auditor Hilmah Anggraini; Dea Annisa; Dila Angraini; Wiwit Irawati; Tri Utami
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.12619

Abstract

This review intends to look at and decide the impact of financial distress, profitability, company growth and audit opinion. This exploration was directed on real estate and property listed on the Indonesia Stock Trade-in 2014-2018. The example in this review utilized the purposive testing technique. This kind of exploration is quantitative with quantitative expressive techniques, gotten 29 organizations that are utilized as examination tests with perceptions for 5 (five) a long time, so the complete perceptions are 145 fiscal summaries that have been reviewed and audited. The insightful strategy utilized is illustrative measurements, information quality test, and speculation testing with an importance level of 5%. In the aftereffects of this review, monetary trouble and friends development showed no impact on evaluator turnover, while profitability, audit opinion assessment showed an impact on auditor turnover. Keywords: financial distress, profitability, company growth, audit opinion, auditor turnover
Analisis Pengaruh Rasio Camel terhadap Kondisi Financial Distress Bank Umum di Indonesia Sisca Sisca; Mochamad Nugraha Reza Pradana
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.13670

Abstract

This study aims to determine and analyze predictions of financial distress conditions in commercial banks in Indonesia by testing the effect of the CAMEL ratio. The population used in this study is a company registered with the Financial Services Authority (OJK)in the period 2013 to 2017. The independent variables used in this study are the Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Operational Costs on Operating Income (BOPO), Return On Assets (ROA) and Loan to Deposit Ratio (LDR). The number of research data samples consisted of 96 banks in Indonesia which included commercial banks, non-foreign banks, regional development banks and also foreign banks or as many as 480 observation data with data collection methods in the form of purposive sampling. Research data is obtained from bank financial reports published at BI and OJK through the websites www.bi.go.id and www.ojk.go.id. The data obtained will be tested using the binary logistic regression method. The test results proved that the ratio of NPL, ROA and LDR has a significant effect on the condition of financial distress, while CAR and BOPO do not have a significant effect on financial distress conditionsKeywords: CAMEL ratio; financial distress; commercial banks 
Pengaruh Kompleksitas Auditor, Profesionalisme Auditor, dan Whistleblower terhadap Efektifitas Kemampuan Auditor dalam Pembuktian Kecurangan Meri Yanti; Putri Nurmala
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.10249

Abstract

This study aims to determine the effect of auditor complexity, auditor professionalism and whistleblower on the effectiveness of auditors' ability to prove fraud in representatives of public accounting firms (KAP) in South Tangerang and South Jakarta. This type of research is quantitative research with the number of samples taken as many as 35 respondents and 8 (eight) KAP. The sampling method used in this study is convenience sampling, which means selecting a sample that is easy to contact, easy to contact, easy to measure and cooperative in nature. The analysis used in this research is descriptive statistical analysis, data quality test, classical assumption test and hypothesis test which calculations are carried out using SPSS. The respondents are managers, supervisors, senior auditors and junior auditors. The results of this study indicate that auditor complexity and auditor professionalism do not have a significant effect on the effectiveness of the auditor's ability to prove fraud. While whistleblowers have a significant effect on the effectiveness of auditors' ability to prove fraud.Keywords: Complexity; Professionalism; Whistleblower; Proof of Fraud
Pengaruh Peranan Audit Internal dan Pengendalian Internal terhadap Pencegahan Fraud Saipul Hajat; Eka Rima Prasetya
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.11646

Abstract

The purpose of this study was to determine the effect of the role of internal audit and internal control on the prevention of fraud cases at PT. Tunas Toyota branch operating in Ciputat This type of research uses quantitative methods. This study uses a saturated sample technique in determining the number of samples. The study used primary data with survey techniques, namely by giving questionnaires to employees who work at PT. Tunas Toyota branch operating in Ciputat. The population in this study are all employees who work at the Ciputat branch office. The data analysis technique used multiple regression analysis. The results of the study prove that the role of internal audit and internal control simultaneously has an effect on fraud prevention. Partially, the role of internal audit has an effect on fraud prevention. Internal audits carried out by companies play an important role in preventing fraud. While internal control has an effect on fraud prevention, this proves that internal control within the company is a very important part of preventing fraud. Keywords: Role of Internal Audit, Internal Control, Fraud Prevention 

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