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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 
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
PENGARUH PENERAPAN TEKNOLOGI INFORMASI DAN PROFESIONALISME TERHADAP KINERJA AUDITOR Rindy Wulandari; Eka Rima Prasetya
EkoPreneur Vol 1, No 2 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i2.5264

Abstract

The purpose of this study to determine the effect of the application of information technology and professionalism on auditor performance. The independent variables in this study are information technology and professionalism and auditor performance as the dependent variable. The population in this study were auditors who worked at the Public Accounting Firm (KAP) in the area of West Jakarta, amounting to 35 auditors. The data used in this study are primary data. The technique used in data collection is the survey technique by distributing questionnaires to auditors. Data analysis was performed using multiple linear regression methods and hypothesis testing with t test and F test. The conclusions of the study show that: 1) Information Technology influences Auditor Performance; 2) Professionalism influences Auditor Performance; 3) Simultaneous application of Information Technology and Professionalism influences Auditor Performance. Keywords: Information Technology, Professionalism, Auditor Performance 
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 
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.
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
INFLUENCE OF MARKETING MANAGEMENT PRACTICUM AT KOPINMART UNPAM AGAINST STUDENT INTEREST BECOME ENTREPRENEURS Afrida Yani; Lyandra Aisyah Margie; Habibah Habibah
EkoPreneur Vol 1, No 2 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i2.5142

Abstract

The purpose of this study was to determine the effect of marketing management practicum on student interest to become entrepreneurs in accounting students at UNPAM  (Universitas Pamulang).  This study uses a simple  linear regression analysis technique. The analysis was performed using SPSS software version 24.0 The population in this study amounted to 361 active S1 Accounting Economics  students who have received marketing management practicum subjects in the even semester 2018-2019, while samples taken incidentally were 118 students. The results of the research that have been done show that the marketing managemen practicum has a significant effect on student's interest to become entrepreneurs through Kopinmart UNPAM. This proves that the existence of special subjects  namely marketing management practicum and the provision of facilities to  Kopinmart UNPAM products can make students more confident and have a high motivation to become an entrepreneur.  Keywords: Marketing management practicum, interest become entrepreneurs.
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.
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
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

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