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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 11 Documents
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Search results for , issue "Vol. 5 No. 2 (2023): eCo-Fin" : 11 Documents clear
Pengaruh Profitabilitas, Ukuran Perusahaan, Financial Leverage dan Cash Holding Terhadap Income Smoothing heri muliati; Lia Dama Yanti
eCo-Fin Vol. 5 No. 2 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i2.705

Abstract

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Pengaruh Audit Tenure, Opini Audit, Profitabilitas, Solvabilitas terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2021) Michella Arvilia
eCo-Fin Vol. 5 No. 2 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i2.735

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh audit tenure, opini audit, tingkat profitabilitas, solvabilitas terhadap waktu penyampaian laporan keuangan auditan. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018 - 2021. Teknik pengumpulan sampel yang digunakan pada penelitian ini dengan metode purposive sampling dengan jumlah sampel sebanyak 9 perusahaan. Teknik analisis data menggunakan uji asumsi klasik yaitu uji normalitas, uji multikolinieritas, uji heteroskedasitas, dan uji auto korelasi. Pengujian hipotesis menggunakan analisis regresi linier berganda dan uji signifikansi t. Hasil penelitian menunjukkan bahwa audit tenure tidak berpengaruh terhadap audit delay. Hal ini ditunjukkan dengan nilai signifikansi (Sig t) sebesar 0,061 (>0,05) untuk variabel Audit Tenure. Opini Auditor berpengaruh terhadap Audit Delay. Hal ini ditunjukkan dengan nilai signifikansi (Sig t) sebesar 0,02 (<0,05). Profitabilitas tidak berpengaruh secara terhadap Audit Delay. Ditunjukan oleh nilai profitabilitas signifikansi (Sig t) variabel Profitabilitas sebesar 0,42 (> 0,05). Solvabilitas berpengaruh secara terhadap Audit Delay. Hal ini ditunjukan oleh nilai profitabilitas signifikansi (Sig t) variabel Solvabilitas sebesar 0,824 (> 0,05).
Peranan Waiters Dalam Menjaga Kepuasan Tamu di Alamanda Resto Sofia Hotel Sri Wahyuningsih Handayani; Leonard Adrie Manafe; Muslikhun
eCo-Fin Vol. 5 No. 2 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i2.759

Abstract

Alamanda Resto Sofia Hotel (ARSH) bukan hanya sekedar suatu tempat makan melainkan bisa dikatakan sebagai tempat untuk berbisnis. Penelitian ini bertujuan untuk mengetahui bagaimana peranan waiters dalam melayani tamu dengan baik demi meningkatkan kepuasan tamu di ARSH. Kepuasan tamu merupakan bagian penting yang harus diperhatikan dan membutuhkan tanggung jawab dari pihak manajemen dan karyawan dengan memberikan pelayanan yang berkualitas. Menggunakan metode penelitian deskriptif kualitatif dengan pengumpulan data melalui sesi wawancara dengan sejumlah karyawan restoran sebanyak enam informan. Objek dari penelitian ini adalah peranan waiters dalam menjaga kepuasan tamu di ARSH. Penelitian ini menunjukkan: Pertama, kualitas pelayanan waiters terhadap kepuasan tamu sangatlah penting untuk menunjang kelancaran operasional dan peningkatan omset atau revenue restoran serta hotel; Kedua, mewujudkan quality service dengan standar yang berlaku di perusahaan yang bertujuan untuk mengambil hati tamu untuk dapat kembali lagi ke restoran. Penelitian ini masih membutuhkan penelitian lebih lanjut, guna mengetahui peranan waiters dalam meningkatkan kepuasan tamu di ARSH dalam ruang lingkup yang lebih luas.
Pengaruh Intellectual Capital, Pembiayaan Musyarakah, dan Pembiayaan Murabahah Terhadap Kinerja Keuangan Reyhan Kennardi Dewanto; Adam Sugiarto
eCo-Fin Vol. 5 No. 2 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i2.760

Abstract

ABSTRACT This study was conducted to determine the effect of intellectual capital, musharakah financing, murabahah financing on financial performance in Islamic banks registered with the Financial Services Authority (OJK) for the 2017-2021 period The population in this study amounted to 14 banks. The sample was selected using the puposive sampling method and using the multiple linear regression method data analysis technique and the data will be processed using the Eviews application version 9, so that 6 banks with 14 total observations were obtained. The results of the hypothesis research state that intellectual capital, musharakah financing, and murabahah financing affect financial performance both partially and simultaneously in Islamic banks registered with the Financial Services Authority for the 2017-2021 period. Keywords: Intellectual Capital, Musyarakah Financing, Murabahah Financing, Financial Performance
Perbandingan Prediksi Kebangkrutan Menggunakan Metode Grover, Metode Altman Z-Score dan Metode Springate Nur Gita Suryati Putri; Victoria Ari Palma Akadiati; Imelda Sinaga
eCo-Fin Vol. 5 No. 2 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i2.761

Abstract

This study aims to analyze the bankruptcy rate of companies using the Grover model, Altman Z-score model, and Springate model. This type of quantitative research with the population uses companies that conducted IPOs in 2021. The sampling technique used is purposive sampling and the number of samples obtained based on predetermined criteria is 54 company samples. The results of this study showed that sample companies that predicted bankruptcy using the Grover method had an accuracy rate of 83%, and an error rate of 17%. The Altman Z-score method has an accuracy rate of 87%, an error rate of 9%, and a gray area rate of 4%. The Springate method has the highest accuracy rate of 94%, and an error rate of 6%. This bankruptcy prediction analysis can help company owners to immediately anticipate the factors that cause bankruptcy and for investors can be used as information in making decisions to invest in shares in IPO companies in 2021.
Desain Tata Letak Gudang untuk Meminimalkan Ongkos Material Handling pada PT. Rotaryana Prima Sri Hartini; Atikah Atikah; Tiara Tiara
eCo-Fin Vol. 5 No. 2 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i2.763

Abstract

The layout of facilities that are less regular can result in an increase in costs. Placement of goods that are not appropriate and do not pay attention to the distance of movement of goods, this can cause several problems, especially in the movement of material handling. From the emergence of some of these problems, this study aims to determine the layout design of warehouse facilities and minimize material movement distances and reduce costs in material handling. The method to be used is quantitative analysis by calculating distance, frequency, material handling moments and material handling costs to determine the outcome of the redesign process. The results obtained from this study are the total cost of material handling in the initial layout of IDR 3,681,600/month with 60 m from the loading and unloading place to the warehouse and the total cost of material handling in the proposed layout is IDR 2,761,200/month with distance of 45 m from the place of loading and unloading to the warehouse
Strategi Peningkatan Pendapatan Asli Daerah Kabupaten Lampung Selatan (Studi 2020-2022) Thawap Nasution; Eka Ningsih Puji Rahayu
eCo-Fin Vol. 5 No. 2 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i2.766

Abstract

Penelitian ini bertujuan untuk mengetahui apa yang menjadi strategi dalam meningkatkan Pendapatan Asli Daerah (PAD) sehingga kinerja keuangan Kabupaten Lampung selatan pada tahun 2020-2022. Penelitian dilakukan dengan metode kualitatif yaitu menganalisis dokumen. Data diperoleh dari Satuan Perangkat Kerja Daerah, yaitu Rumah Sakit Umum dan beberapa Dinas Pemerintahan yang ada di Provinsi Lampung. Teknik pengumpulan data dilakukan dengan cara mengajukan kepada Badan Pengelola Pajak dan Retribusi Daerah (BPPRD) Kabupaten Lampung Selatan dan wawancara atas prestasi perolehan realiasi PAD tersebut. Data selanjutnya dianalisis, direduksi, dan setelah selesai maka dilakukan penyajian data data serta penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa PAD pada masa wabah covid 19 justru menunjukkan perolehan realisasi yang positif, karena Kabupaten Lampung Selatan menerapkan kemudahan-kemudahan pada terjadinya wabah smasa covid 19 sehingga masyarakat menjadi antusias menyambut baik program-program tersebut. Hal ini yang perlu diterapkan pada tahun-tahun setelah masa wabah covid 19 berakhir
Pengaruh Penerapan Financial Leverage, Good Corporate Governance dan Corporate Social Responsibility Terhadap Nilai Perusahaan Reni Puspitasari; Anggun Anggraini; Citrawati Jatiningrum
eCo-Fin Vol. 5 No. 2 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i2.769

Abstract

This research was conducted to examine the effect of implementing financial leverage, good corporate governance, and corporate social responsibility on firm value at banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017 – 2021 period. The population in this study totaled 47 companies. The sample was selescted using purposive sampling method and using outlier data to obtain 29 companies with a total of 137 observations. The study used panel data regression analysis techniques. The results of the research hypothesis show that simultaneously financial leverage, good corporate governance, and corporate social responsibility influence firm value, while partially financial leverage and good corporate governance have a negative effect on firm value and corporate social responsibility has a positive effect on firm value in listed banking companies on the Indonesia Stock Exchange for the period 2017 – 2021
Pengaruh Beban Kerja, Kepuasan Kerja, dan loyalitas Kerja Terhadap Kualitas Kerja Karyawan Indra Nara Persada; Mulawarman
eCo-Fin Vol. 5 No. 2 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i2.771

Abstract

This study aims to determine and analyze the effect of workload (X1), job satisfaction (X2), and job loyalty (X3) on employee work quality (Y) at PT Indomarco Prismatama Nagoya Batam Branch, either partially or simultaneously. This study uses quantitative methods, the population in this study as many as 251 employees. Then the sample was taken using the slovin formula so that a total of 72 employees were obtained. The analysis technique used is instrument test, classical assumption test, multiple regression analysis, determination test (R Square), t test and f test. As a statistical research method using SPSS. The results of the study explain that simultaneously workload (X1), job satisfaction (X2), and work loyalty (X3) have a significant influence on the quality of employee work (Y) at PT Indomarco Prismatama Branch Nagoya Batam. From the results of the T-test the variables workload, job satisfaction, and work loyalty simultaneously have a significant effect on the quality of employee work. Using the F test, the variables of workload, job satisfaction, and job loyalty have a significant influence on the quality of employee work. While the adjusted R Square value of 0.595 explains that the simultaneous variables of workload, job satisfaction, and job loyalty have a significant influence on the quality of work of employees at PT Indomarco Prismatama Branch Nagoya Batam by 59.5% while the rest is influenced by other variables not examined in this study. this research.
Pengaruh Modernisasi Sistem Administrasi Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus KPP Pratama Jakarta Kebayoran Lama Tahun 2022) Leonardus Danang Novanto Sukoyo; Muhammad Sopiyana
eCo-Fin Vol. 5 No. 2 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i2.772

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modernisasi sistem administrasi perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi yang ada di KPP Pratama Kebayoran Lama. Objek yang digunakan dalam penelitian ini adalah Wajib Pajak KPP Pratama Kebayoran Lama. Jenis penelitian ini merupakan penelitian kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer dengan metode pengumpulan data menggunakan kuesioner. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar dalam KPP Pratama Kebayoran Lama. Metode pengambilan sampel menggunakan metode non-probability sampling dan teknik kuesionernya dengan penentuan menggunakan perhitungan slovin. Jumlah sampel yang digunakan adalah 100 wajib pajak yang terdapat pada KPP Pratama Kebayoran Lama. Metode analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS versi 24. Hasil penelitian yang diperoleh dalam uji F (simultan), modernisasi sistem administrasi perpajakan dan kesadaran wajib pajak secara simultan berpengaruh secara signifikan terhadap kepatuhan wajib pajak orang pribadi. Hasil pengolahan data secara parsial menunjukkan modernisasi sistem administrasi perpajakan berpengaruh terhadap kepatuhan wajib pajak orang pribadi, kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak orang pribadi.

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