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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
 1   2   3   4 
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
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
BUMDESMA EMPOWERMENT IN WARUNGKIARA VILLAGE, SUKABUMI TO BECOME AN INDEPENDENT VILLAGE Dewi Gunherani
EkoPreneur Vol 1, No 2 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i2.5162

Abstract

Bundesma empowerment is the  process of developing a village's economy. This program took the initiative to start a process of Social Economy activities that could improve the economic situation and conditions of the village community in Sukabumi, especially in the Warungkiara. In the  Empowerment activities, the participation of the Bundesma and the village community as a driving force for economic development is overseen by the Government.  The main objective of empowering Bundes and Bundesma is an independent village. This activity intends that rural communities in the Warungkiara area can turn their village into an independent village. The definition of an Independent Village is a village that is able to manage the economy of each citizen without the assistance of other parties. The creation of this condition reflects the strong willingness of the people of the village to move forward, the village that produces their products / works that are proud of and the ability of the village to meet their needs. In empowering Bundes and Bundesma  there are several problems that hamper them including; Difficulties in product marketing, financial limitations and limited human resources (HR).  In this study, the researchers used qualitative naturalistic methods. Qualitative naturalistic is a method that is carried out in the actual conditions that occur at the research location. This research method offers convenience and freedom for researchers to obtain accurate information from informants in the warungkiara sub-district. The results showed that in Warungkiara sub-district there were 12 Bundes in 12 villages and 2 Bundesma.  Keywords : Empowerment, Bundes, qualitative, marketing, financial, HRD  
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
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 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
PENGARUH TEKANAN EKSTERNAL, TINGKAT KINERJA, EFEKTIFITAS PENGAWASAN AUDIT TERHADAP FINANCIAL STATEMENT FRAUD Devi Kurniawati; Putri Nurmala
EkoPreneur Vol 1, No 2 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i2.4216

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Tekanan Eksternal, Tingkat Kinerja, dan Efektifitas Pengawasan Audit terhadap Financial Statement Fraud Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013- 2017.Jumlah sampel dalam penelitian ini adalah 20 perusahaan yang di peroleh dengan menggunakan metode purposive sampling. Metode data yang digunakan dalam penelitian ini adalah metode statistik deskriptif dan analisis regresi logistik.Hasil pengujian menggunakan analisis regresi logistik mmbuktikan bahwa secara silmutan variabel independen mempengaruhi variabel dependen. Namun, secara parsial diperoleh bahwa Tekanan Eksternal dan Efektifitas Pengawasan Audit tidak memiliki pengaruh terhadap Financial Statement Fraud, sedangkan Tingkat Kinerja memiliki pengaruh positif terhadap Financial Statement Fraud.
ANALISIS PENGARUH DEBT CAPITAL DAN EQUITY CAPITAL TERHADAP SISA HASIL USAHA (SHU) KOPERASI Adih Supriadi
EkoPreneur Vol 1, No 2 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i2.5143

Abstract

This study is entitled Analysis of the Effect of Debt Capital and Equity Capital on the Remaining Operational Results of Cooperatives. The research is descriptive quantitative, the population used as the unit of research analysis is the Cooperative in the City of South Tangerang with the category thirty large cooperatives in the City of South Tangerang, with the criteria of having more than one business unit, and routinely carrying out RATs  the last three years in a row. The number of cooperatives that will be sampled in this study are thirty cooperatives. The research method used is causal analytical associative meaning a causal relationship where the variable x will affect the variable y. This method aims to determine the relationship between two or more variables, by explaining, predicting and controlling a symptom. The purpose of this study was to determine the effect of Debt Capital and Equity Capital on the Remnants of Cooperative Business Results in the City of South Tangerang. From the results of the study note that Debt Capital partially has a significant effect on the Remaining Operating Results, with a coefficient of determination of 72.29%, the remaining 27.71% is influenced by other factors. Equity Capital partially has a significant effect on the Remaining Results of Operations, with a coefficient of determination of 74.67%, the remaining 25.33% is influenced by other factors. Debt Capital and Equity Capital simultaneously have a significant effect on the Remaining Operating Results, with a coefficient of determination of 81.81%, the remaining 18.19% is influenced by other factors.Keywords: Cooperative, Debt Capital, Equity Capital, Remaining Operating Results
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.
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.

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