cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Fery Citra Febriyanto
Contact Email
dosen02035@unpam.ac.id
Phone
+628998237138
Journal Mail Official
ekopreneur@unpam.ac.id
Editorial Address
S1 Accounting Study Program FE Unpam Room 217, 2th floor, Campus A Jl. Surya Kencana No.1, Pamulang, Tangerang Selatan, 15417 Tel / Fax. 021- 7412566
Location
Kota tangerang selatan,
Banten
INDONESIA
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 
PENGARUH TINGKAT KECUKUPAN MODAL DAN DANA PIHAK KETIGA TERHADAP PEMBIAYAAN BERBASIS BAGI HASIL Riyan Bagus Kristada; Ani Kusumaningsih
EkoPreneur Vol 1, No 2 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i2.5160

Abstract

The research examined influence of the level of capital adequacy and the third party funds to the profit based financing. This study uses Sharia Banks listed on the Financial Services Authority during the period 2013-2017 as the object of research. The research used quantitative. Source of data used is secondary data. Population of the research is Sharia Banks listed on the Financial Services Authority during the period 2013-2017. Determination of this research sample using purposive sampling method and obtained 5 Sharia Banks as samples. Technical data analysis used in this research is descriptive statistic test, classical assumption test, multiple linear regression analysis and hypothesis test using SPSS version 22.  The research showed that: the level of capital adequacy has a significant positive to the profit based financing, the third party funds has a significant positive to the profit based financing. And also the level of capital adequacy and the third party funds has a significant effect to the profit based financing. Keywords: The Level of Capital Adequacy, Third Party Funds, The Profit Based Financing.
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.
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 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
Pengaruh Bisnis E-Commerce dan Pemeriksaan Pajak terhadap Penerimaan Pajak (Studi Kasus Wajib Pajak Yang Terdaftar di KPP Kelapa Gading) Bagus Aprilianto; Angga Hidayat
EkoPreneur Vol 1, No 2 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i2.4796

Abstract

This study aims to determine the effect of e-commerce business and tax audits on tax revenue at the Kelapa Gading Tax Office. The variables that are the focus of this research are E-Commerce Business (X1), Tax Examination (X2) as Independent Variables, and Tax Revenue (Y) as Dependent Variables. This research was conducted through filling out the questionnaire by respondent. Samples were taken as many as 100 respondents, for the method of analysis and hypothesis using multiple linear regression, then the calculation uses the IBM SPSS Version 25 program, while the determination of the sample is done using the random sampling method. The results of this study indicate that the E-Commerce Business Variable has no effect on Tax Revenue. Meanwhile, the Tax Examination Variable affects Tax Revenue. Together (simultaneous) E-Commerce Business Variables and Tax Examination affect Tax Revenue. This is evidenced by a statistical test that is the calculation of the Fcount value of 22,913 with a significant level of 0,000.
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
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 
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
PERAN KINERJA LABA DALAM MEMODERASI PENGARUH ANTARA CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK Adhitya Putri Pratiwi; Ani Kusumaningsih
EkoPreneur Vol 1, No 2 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i2.5144

Abstract

This research aims to determine the role of earnings performance in moderating the influence of Corporate Social Responsibility to Tax Avoidance. The research methode used was the Analytical Causal Associative with a sample size of 31 mining sector companies listed on Indonesia Stock Exchange in 2015-2018. Data collected in this research  are secondary data using non-participant observation with the analysis tool E-views 9. Based on the results of the reasearch, it was found that Corporate Social Responsibility affects tax avoidance and earning performance is able to strengthen the influence beetwen Corporate Social Responsibility On Tax Avoidance. Keywords : Corporate Social Responsibility, Profit Performance, Tax Avoidance

Page 4 of 4 | Total Record : 40

 1   2   3   4 

Filter by Year

2019 2020


Reset
Filter By Issues
All Issue Vol 2, No 2 (2020): EkoPreneur Vol 2, No 1 (2020): EkoPreneur Vol 1, No 2 (2019): EkoPreneur Vol 1, No 1 (2019): EkoPreneur