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eCo-Fin
Published by Komunitas Dosen Indonesia
ISSN : 26560941     EISSN : 2656095X     DOI : https://doi.org/10.32877/ef
Core Subject : Economy,
Economics, Econometrics & Finance
Focusing on the development of economics, especially finance & accounting, both scientific and practical reviews, is expected to be a scientific medium for the creation of integration between theoretical studies and practical studies for the development of economics in various social aspects. Development of targeted thinking is the development of: v Fintech, v Accounting, v Reporting, v Taxation, v Monetary, v Economic development, v Environmental economic, and v Entrepreneurship This research is a conceptual study between academics and practitioners in the field and published in the form of a Scientific Journal. Practitioners are expected to work together in medium and sustainable scientific development through building scientific mainstream in the fields of economics, technology and comprehensive business.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 9 Documents
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Search results for , issue "Vol. 2 No. 3 (2020): eCo-Fin" : 9 Documents clear
Pengaruh Tingkat Pemahaman Perpajakan, Penerapan E-Filing Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Menyampaikan Spt Tahunan CHRISTIAN CHRISTIAN; Jenni Jenni
eCo-Fin Vol. 2 No. 3 (2020): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.488 KB) | DOI: 10.32877/ef.v2i3.379

Abstract

Sektor pajak mempunyai peranan penting dalam pelaksanaan pembangunan nasional, akan tetapi masih ada wajib pajak yang tidak memiliki kepatuhan dalam membayar pajak ataupun prilaku untuk menghindari pelaporan perpajakan, sehingga realisasi penerimaan pajak tidak mencapai target. Penelitian ini bertujuan untuk mengetahui pengaruh tingkat pemahaman perpajakan, penerapan e-filing dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi di PT.Sinar Kosambi. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Pengumpulan data dan informasi dalam penelitian ini dilaksanakan dengan studi lapangan yaitu melalui penyebaran kuesioner sebagai alat penelitian yang di sebar kepada responden di PT.Sinar Kosambi. Pengambilan sampel dalam penelitian ini adalah convinience sampling yaitu dimana informasi diambil dari anggota populasi yang bersedia memberikan informasi dan dianggap cocok dengan cici – ciri sampel yang ditentukan. Teknisa nalisis data yaitu regresi linear bergada dengan menggunakan software SPSS versi 25. Berdasarkan data yang diperoleh dari hasil penelitian, variable independen yaitu tingkat pemahaman perpajakan memilikinilai sig. 0.026 lebih kecil dari nilai 0,05 dan variable independen penerapan e-filing memiliki nilai sig.0.035 lebih kecil dari nilai 0,05 serta variabel independen kesadaran wajib pajak memiliki sig. 0.00 lebih kecil dari 0,05. Kesimpulan dari hasil penelitian ini adalah tingkat pemahaman perpajakan, penerapan e-filing dan kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi.
Pengaruh Arus Kas Operasi, Debt To Asset Ratio (DAR), Kepemilikan Institusional dan Return on Asset (ROA) Terhadap Harga Saham Pada Perusahaan Sub Sektor Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2019 Alvianes Albert Santosa; Rina Aprilyanti
eCo-Fin Vol. 2 No. 3 (2020): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.341 KB) | DOI: 10.32877/ef.v2i3.380

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang Arus Kas Operasi, Debt to Asset Ratio, Kepemilikan Institusional dan Return on Asset terhadap harga saham. Variabel independen yang digunakan adalah Arus Kas Operasi, Debt to Asset Ratio, Kepemilikan Institusional dan Return on Asset. Variabel dependen yang digunakan adalah Harga Saham. Penelitian ini memiliki populasi sebanyak 52 perusahaan yang termasuk dalam Perusahaan Sub Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2019. Berdasarkan hasil analisis yang dilakukan, penulis dapat mengambil kesimpulan bahwa : Arus Kas Operasi berpengaruh terhadap Harga Saham, Debt to Asset Ratio berpengaruh terhadap Harga Saham, Kepemilikan Institusional tidak berpengaruh terhadap Harga Saham, Return on Asset berpengaruh terhadap Harga Saham, dan Arus Kas Operasi, Debt to Asset Ratio, Kepemilikan Institusional dan Return On Asset berpengaruh secara bersama-sama (Simultan) terhadap Harga Saham.
Pengaruh Pertumbuhan Perusahaan, Ukuran Perusahaan, Likuiditas Dan Kualitas Audit Terhadap Pemberian Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia (BEI) Tahun 2013 – 2017 Haris Tirtawidjaya
eCo-Fin Vol. 2 No. 3 (2020): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.916 KB) | DOI: 10.32877/ef.v2i3.381

Abstract

Perusahaan yang mendapatkan opini audit going concern dari auditor di sebabkan karena adanya kondisi dan peristiwa yang menimbulkan keraguan akan kelangsungan hidup suatu perusahaan. Pengungkapan opini audit going concern merupakan hal yang tidak diharapkan oleh prtusahaan serta peringatan awal (early warning) bagi para pengguna laporan keuangan guna menghindari kesalahan pengambilan keputusan. Beberapa penelitian mengenai faktor faktor yang berpengaruh pada opini audit going concern telah banyak dilakukan , namun hasil penelitian tersebut masih menunjukkan ketidakkonsistenan. Peneliti bertujuan untuk menguji kembali faktor-faktor yang mempengaruhi opini audit going concern. Faktor-faktor yang diuji dalam penelitian ini adalah pertumbuhan perusahaan, ukuran perusahaan, likuiditas dan kualitas audit terhadap pemberian opini audit going concern pada perusahaan manufaktur yang listing di bursa efek Indonesia (BEI) tahun 2013 - 2017. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling yaitu pengambilan sampling dari 131 perusahaan manufaktur yang listing di Bursa Efek Indonesia peneliti memperoleh 25 perusahaan manufaktur selama lima periode pengamatan (2013-2017) yang dipilih berdasarkan kriteria sampel,. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi binary logistic.Berdasarkan hasil penelitian ini menunjukan bahwa ukuran perusahaan dan kualitas audit berpengaruh positif dan signifikan terhadap penerimaan opini audit going concern. Sedangkan pertumbuhan perusahaan dan likuiditas tidak berpengaruh positif dan tidak signifikan terhadap penerimaan opini audit going concern
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Sub Makanan & Minuman di Bursa Efek Indonesia (BEI) Tahun 2013 - 2017 Cindy Desyana; Lia Dama Yanti
eCo-Fin Vol. 2 No. 3 (2020): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.623 KB) | DOI: 10.32877/ef.v2i3.382

Abstract

Pelaksanaan pemungutan pajak oleh pemerintah tidaklah selalu mendapat sambutan baik dari perusahaan. Perbedaan kepentingan inilah yang menyebabkan wajib pajak cenderung untuk mengurangi jumlah pembayaran pajak, baik secara legal maupun illegal. Meski penghindaran pajak bersifat legal, dari pihak pemerintah tetap tidak menginginkan hal tersebut. Bahkan, rasio pajak negara Indonesia pada tahun 2012 hanya mencapai 12,3 persen. Dalam hal ini, penelitian deskriptif dilakukan untuk mengetahui dan menganalisis Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Sub Makanan & Minuman di Bursa Efek Indonesia Tahun 2013 – 2017. Metode non probability sampling menggunakan teknik pengambilan sampel dengan purposive sampling. Dengan hasil H1 dan H2 diterima dan H3 dengan H4 ditolak
Mining Stock Price Index on Macro Economic Indicators Eso Hernawan; Temmy Setiawan Setiawan; Andy Andy; Peng Wi
eCo-Fin Vol. 2 No. 3 (2020): eCo-Fin
Publisher : Komunitas Dosen Indonesia

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Abstract

This study aims to examine the effect of the BI Rate, exchange rate and inflation on the stock price index of building mining sector companies listed on the Indonesia Stock Exchange for the period January 2015 to December 2018. The data analysis technique used in this study is the regression model. The test results prove that the BI Rate (X1) has an effect on the IHSP with a statistical t value of -5.697072 > t-table 2.01537 and a probability value of 0.00 < 0.05, then H1 is accepted. The exchange rate (X2) has an effect on the IHSP with a statistical t value of 4.263165 > t-table 2.01537 and a probability value of 0.0001 < 0.05, then H1 is accepted. The exchange rate has a negative effect on the IHSP with a statistical t value of -1.321528 < t-table 2 0.01537 and 01932 probability value > 0.05, then H1 rejects. To determine the effect of jointly used F test where the results of BI Rate, Exchange Rate and Inflation simultaneously affect the IHSP which is indicated by F-count 54.35844 > F-Table l2.21 and the probability value of F-statistics is F-statistic 0.0000 < 0.05 , then H1 is accepted, with a simultaneous effect of 58.33%. while the remaining 41.67% is explained by other variables not examined in this study
The Influence of Price and Quality of Products on The Purchase Decision of Bread Products Devi Natalia; Nana Sutisna; Canggih Gumanky Farunik
eCo-Fin Vol. 2 No. 3 (2020): eCo-Fin
Publisher : Komunitas Dosen Indonesia

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Abstract

The purpose of this study was to determine how big the influence between product quality and price on purchasing decisions at Roti. The study was conducted on 100 consumers of bread through the distribution of questionnaires. The method used in this research is descriptive method and qualitative method. In addition to calculating the relationship between the independent variable and the dependent variable, this study also calculated the relationship between variables. The correlation between product prices and purchasing decisions is 0.539, while the correlation between product quality and purchasing decisions is 0.296, so it can be said that the relationship between the three variables is quite strong and the product price variable has a positive relationship, while the product quality variable has a positive relationship. to purchasing decisions. From the results of the F test of model 1, the value of 81.846 was obtained and model 2 was found to be rated at 53.589, where the value is greater than the F table of 3.09, thus Ho is rejected and Ha is accepted. In the t-test, the results of t-count product quality are 5.924, and t-count prices are 3.776 when compared to t-table of 1
The Effect Of Promotion, Price, And Quality Of Service In Decision Making Using Online Transportation Toni Yoyo; Georgius Listen
eCo-Fin Vol. 2 No. 3 (2020): eCo-Fin
Publisher : Komunitas Dosen Indonesia

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Abstract

The results of the study show that the variables of promotion, price and service quality have a significant influence on decision making on online transportation. The equation Y = 5.709 + 0.072X1 - 0.022X2 + 0.845X3, which means that if there is an increase or decrease in promotion of 1 point, decision making will increase or decrease by 0.072 and if there is an increase or decrease in service quality by 1 point, decision making will experience an increase or decrease in service quality. increase or decrease by 0.022. And if there is an increase or decrease in the price of 1 point, the decision making will increase or decrease by 0.845. From the results of the analysis of the influence of promotion, promotion, service quality factors in making decisions using online transportation, it is known that promotion has a positive and strong correlation to decision-making that is equal to 0.739, price has a positive and strong correlation to decision-making of 0.654 and service quality has a correlation which is positive and very strong on decision making of 0.942. And the results of the coefficient of determination between promotion, price and service quality in decision making, it was found that promotions influenced decision making by 54.6%, the remaining 45.4% was influenced by other factors. promotions and prices affect decision making by 56.5%, the remaining 43.5% is influenced by other factors. and promotion, From the annova test, the Fcount for model 1 is 117.718 with a significant level of 0.000. Where the number 0.000 < 0.05 and also Fcount > Ftable or 117.718 > 3.09, thus ho is rejected and ha is accepted. From the annova test, Fcount for model 2 is 63.051 with a significant level of 0.000. Where the number 0.000 < 0.05 and also Fcount > Ftable or 63.051 > 3.09, thus ho is rejected and ha is accepted. From the results of the annova test, Fcount for model 3 is 265.552 with a significant level of 0.000. Where the number is 0.000 < 0.05 and also Fcount > Ftable or 265.552 > 3.09, thus ho is rejected and ha is accepted. This proves that there is a significant influence between promotion, price and service quality in making decisions using online transportation.
Effectiveness Of Recruitment and Position Mutations on Employee Achievement In Interior Contractor Mega Sinta; Marselia Purnama; Adrian Hidayat Hidayat
eCo-Fin Vol. 2 No. 3 (2020): eCo-Fin
Publisher : Komunitas Dosen Indonesia

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Abstract

Research using multiple linear analysis, correlation coefficient analysis, calculating the coefficient of determination, as well as testing the hypothesis by looking for the value of t count, then comparing t count with t table, and testing the hypothesis by looking for the calculated f value, then compares f count with f table. The results of the analysis obtained with the following details:From the results of multiple linear analysis, the equation Y = 1.392 + 0.349 X1 + 0.616 X2, and from the results of the correlation coefficient, job mutations have a positive and very strong correlation to the level of employee performance, which is 0.790, job mutations and recruitment have a positive and very positive correlation. strong on the level of employee performance that is equal to 0.850.Based on the results of the hypothesis test, the t-count for recruitment is 4.078, the t-count for work motivation is 9.241, with a t-table of 1.67722 obtained from the t-table distribution for df = 50 – 2 and the level of significance is 0.05. In other words, Ha is accepted and Ho is rejected, because t count > t table. Based on the hypothesis test for model 1, the f arithmetic result is 79.587, for model 2 the f arithmetic result is 61.067, with f table 1.45 with a significant level of 0.000, the number 0.000 < 0.05, thus Ho is rejected and Ha is accepted, because f count > f table
Financial Statement Analysis to Assess Company Financial Performance Octavianti Purnama; Vivin Hanitha; Tri Angreni Angreni
eCo-Fin Vol. 2 No. 3 (2020): eCo-Fin
Publisher : Komunitas Dosen Indonesia

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Abstract

PT Shinrai Indonesia is one type of distributor company engaged in the marketing of products, especially food support materials. Therefore, the purpose of this study is to determine the financial condition and developments occurring within the company, to identify problems or problems in the company's finances by providing inputs and suggestions that can assist in overcoming weaknesses and to support management policies that have been implemented. set together. The research method carried out by the author is library research by taking references from books that are closely related to the subject matter and research objects, both from the library and from other sources. And field research (field research) by collecting data from companies. Based on the results of research on the financial statements of PT Shinrai Indonesia from 2014 – 2018, it can be seen that in 2014 the company had fairly good financial ratios, both for liquidity ratios, activity ratios, profitability and solvency ratios. The conclusion that can be drawn by the author is that the state of the company from 2014 to 2018 has decreased and increased for all ratios used, although there are several ratios that have improved for that year therefore it is necessary to do better handling for the progress of the company. In addition, the profits contained in the company also tend to experience a small increase from 2014 - 2018. Based on these conclusions the authors suggest the company to take various corrective actions, including negotiating with creditors to extend or reschedule payments on debt, increase the level of sales, do more vigorous promotion

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