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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 43 Documents
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Search results for , issue "Vol. 7 No. 1 (2025): eCo-Fin" : 43 Documents clear
Pengaruh Corporate Governance, Intellectual Capital, dan Arus Kas Operasi Terhadap Financial Distress Nugraha, Muhammad Rizky; Sundarta, Muhammad Imam; Hurriyaturrohman , Hurriyaturrohman
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.1624

Abstract

Salah satu aspek penting dalam manajemen bisnis adalah kemampuan mengelola risiko keuangan, terutama yang berkaitan dengan kemungkinan kebangkrutan. Beberapa faktor penting yang dapat menyebabkan perusahaan mengalami masalah keuangan termasuk tata kelola perusahaan yang buruk, pendapatan tidak memenuhi target, arus kas yang buruk, seringnya pergantian karyawan dan pengeluaran yang melebihi anggaran. Ada sejumlah unsur yang dianggap dapat memengaruhi atau menyebabkan perusahaan mengalami masalah keuangan seperti kepemilikan institusional, komisaris independen, dan gender diversity, intellectual capital dan arus kas operasi, karena financial distress berkaitan tentang kualitas manajemen dan kinerjanya untuk menjalankan perusahaan. Tujuan dalam penelitian ini guna meninjau kaitan antara tata kelola dan kesanggupan manajemen untuk menjalankan perusahaan, termasuk mengelola arus kas operasi dan intellectual capital, terhadap financial distress yang dihitung memakai rumus Altman Z Score. Metode purposive sampling dipakai dalam memilah 67 populasi dari sektor konstruksi yang tercatat di Bursa Efek Indonesia dari tahun 2020–2022, sehingga menghasilkan 57 sampel. Analisis data dengan analisis regresi linear berganda di software SPSS. Metode analisis data yaitu analisis statistik deskriptif, uji asumsi klasik, dan uji hipotesis. Temuan memperlihatkan bahwa ketika variabel independen diuji secara parsial, variabel independen yang mencakup kepemilikan institusional, komisaris independen, gender diversity, dan intellectual capital tidak mempengaruhi variabel dependen. Sementara itu, variabel independen arus kas operasi mempengaruhi financial distress. Pengujian secara bersamaan, variabel independen mempengaruhi variabel dependen
Pengaruh Budaya Organisasi Terhadap Employee Engagement Melalui Kepuasan Kerja Karyawan Sebagai Variabel Intervening Pada CV. Prima Sugih Abadi Zahara, Latifah; Kasmiruddin, Kasmiruddin
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.1660

Abstract

Studi ini bertujuan untuk mengeksplorasi bagaimana budaya organisasi mempengaruhi employee engagement, dengan kepuasan kerja sebagai faktor yang memediasi hubungan tersebut sebagai variabel mediasi, di CV. Prima Sugih Abadi. Menggunakan pendekatan kuantitatif, studi ini mengevaluasi hubungan antara budaya organisasi, kepuasan kerja, dan keterlibatan karyawan. Data dikumpulkan melalui survei yang disebarkan kepada karyawan CV. Prima Sugih Abadi menggunakan kuesioner untuk mengukur persepsi mereka tentang budaya organisasi dan dampaknya terhadap kepuasan kerja serta keterlibatan mereka. Hasil analisis statistik memperlihatkan bahwa budaya organisasi yang positif secara signifikan meningkatkan kepuasan kerja, yang kemudian memediasi hubungan antara budaya organisasi dan employee engagement. Ini menegaskan bahwa kepuasan kerja merupakan faktor kunci dalam memperkuat keterlibatan karyawan. Berdasarkan temuan ini, disarankan agar CV. Prima Sugih Abadi memperkuat praktik manajemen sumber daya manusia yang mendukung budaya organisasi yang inklusif, guna menciptakan kepuasan kerja dan keterlibatan karyawan. Kajian ini juga memberikan kontribusi baru dalam literatur manajemen sumber daya manusia dengan menunjukkan bagaimana budaya organisasi yang baik dapat memperkuat keterlibatan dan kepuasan karyawan dalam lingkungan kerja yang kompetitif.
Pengaruh CAR, ROA, dan BOPO Terhadap NPL Pada Perbankan BUMN yang Terdaftar di Bursa Efek Indonesia 2020-2023 Nursinta, Ameilya Dwi; Nadhiroh, Umi; Zamzam, Nurali Agus Najibul
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.1662

Abstract

Industri perbankan, yang menjadi tulang punggung perekonomian Indonesia, menunjukkan pertumbuhan signifikan dan menjadi salah satu sektor paling dinamis dalam mendukung kemajuan ekonomi nasional. Menganalisis pengaruh rasio kecukupan modal terhadap kredit bermasalah; pengaruh Return On Asset terhadap kredit bermasalah; dan pengaruh biaya operasional terhadap pendapatan operasional terhadap kredit bermasalah merupakan tiga tujuan utama dari penelitian ini. Dengan sampel yang mencakup seluruh laporan keuangan triwulanan dari tahun 2020-2023, penelitian ini mempergunakan metodologi kuantitatif. Sejumlah bank BUMN yang telah mencatatkan laporan keuangannya di BEI menjadi subjek dalam penelitian ini. Purposive sampling, metode pemilihan sampel yang diterapkan dalam penelitian ini, sangat membantu dalam memilih empat bank BUMN yang menjadi subjek penelitian. Data dikumpulkan melalui sumber sekunder, dan analisis data dilakukan dengan regresi linier berganda menggunakan software E-views. Hasil analisis membuktikan bahwasannya jika ditinjau secara individu, Non performing Loan dipengaruhi oleh Capital Adequacy Ratio, meskipun tidak dipengaruhi oleh ROA serta BOPO. Namun demikian, kredit bermasalah dipengaruhi secara bersamaan oleh Capital Adequacy Ratio, ROA serta BOPO.
Studi Determinan PDRB, IPM, UMK Atas TPT di Provinsi NTB Untuk Periode 2017-2023 Daroini, Agista Cholli; Sriningsih, Siti
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.1674

Abstract

  Fokus riset ini untuk menentukan bagaimana pengaruh PDRB, IPM, dan UMK Dibandingkan dengan TPT di masing-masing kabupaten di wilayah NTB. banyaknya TPT adalah isu yang akan dijabarkan dalam studi ini. Studi ini menerapkan penelitian kuantitatif dengan pendekatan deskriptif. Data yang dipakai merupakan data yang telah dikumpulkan dari tahun 2017 - 2023 terhadap 10 kota-kota di wilayah Nusa Tenggara Barat. Variabel independen studi ini adalah PDRB, IPM, dan Upah Minimum Kabupaten dan variabel yang terikatnya yaitu TPT. Analisis ini memakai regresi data panel berdasarkan laporan tahun 2017-2023 Fixed Effect Model (FEM) adalah model terpilih. Hasil studi menunjukkan aspek Produk Domestik Regional Bruto berdampak negatif dan tidak signifikan dalam kaitannya dengan tingkat pengangguran terbuka, variabel IPM berkontribusi secara negatif dan signifikan pada tingkat pengangguran terbuka, lalu pada variabel Upah Minimum Kabupaten berkontribusi positif tidak signifikan terhadap Tingkat Pengangguran Terbuka. Penelitian ini memberikan pengetahuan tentang bagaimana faktor-faktor ekonomi dan sosial berperan untuk mengatasi permasalahan pengangguran di NTB, dan juga menjadi dasar untuk pengambilan kebijakan yang lebih efektif di masa mendatang.
Pengaruh Green Accounting dan Kinerja Lingkungan Terhadap Profitabilitas Perusahaan Pertambangan di Bursa Efek Indonesia Tahun 2019-2023) Okterianda, Yona; Pentiana, Destia; Nurmala, Nurmala
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.1705

Abstract

This study aims to analyze the impact of green accounting practices and environmental performance on profitability, measured by the return on assets (ROA) ratio. A quantitative approach is used, relying on secondary data sources. The population consists of 45 mining companies listed on the Indonesia Stock Exchange from 2019 to 2023, and a sample of 11 companies was selected through purposive sampling. Data collection was carried out using documentation, drawing from financial statements, annual reports, and sustainability reports of the sampled companies for the 2019-2023 period. The data were then analyzed with SPSS version 25. In this study, green accounting is assessed through environmental costs, while environmental performance is evaluated using the PROPER rating. Statistical tests conducted include descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The findings indicate that green accounting has a significant negative effect on company profitability, while environmental performance shows no impact on profitability individually, though both variables together do influence profitability
Analisis Efektivitas Kerja Pegawai Melalui Komunikasi dan Lingkungan Kerja Nirwana, Ida; Sriyanti, Esi; Nurdyanti, Anisa
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.1724

Abstract

Recognizing the significance of human resource management in attaining organizational objectives, firms and leaders must enhance their focus on communication and the workplace environment for their employees. This study seeks to examine the impact of communication and work environment on employee effectiveness at the Human Resources Development and Personnel Agency (BKPSDM) of Solok City. This research is a quantitative analysis. The utilized data are primary data acquired via questionnaires disseminated to respondents. The study population consisted of 41 employees from the Human Resources Development and Personnel Agency (BKPSDM) of Solok City. The sample method employed in this investigation was complete sampling. The study sample comprised 41 individuals. The employed data analysis methods included research instrument testing, multiple linear regression analysis, hypothesis testing, and coefficient of determination testing. The data test results indicate that the communication variable does not influence employee work effectiveness. The work environment influences employee productivity. Subsequently, communication and the work environment collectively influence employee productivity. The coefficient of determination indicates that 81.9% of the work effectiveness of employees at the Solok City Human Resources Development and Personnel Agency (BKPSDM) is affected by communication and the work environment, while the remaining 18.1% is influenced by other variables not addressed in this study.
Analyzing Government Financial Performance as a Basis for Sustainable Development. Case Study on The Government of Klaten Riantisari, Rahmawati; Nurrokhmini, Alfiati; Ghazali, Buya Al
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.1741

Abstract

Financial ratio analysis in financial statements is useful for evaluating the effectiveness of the regional autonomy system. This study is a descriptive quantitative research. The research subject is the Klaten Regency Government, while the object of research is the Realization Report and the Regional Revenue and Expenditure Budget for the 2019-2022 period. Based on the analysis of the financial performance of the Klaten Regency government during the 2019-2022 budget period, it can be seen that the effectiveness ratio is very high, however, there are several indicators that show imbalances in financial management. One of them is the low activity ratio, which shows that more expenditure is allocated for operations than for capital investment. In addition, the very low independence ratio is also a concern, indicating that dependence on external resources is very high. To overcome this problem, concrete steps need to be taken including revenue diversification, improving financial management, spending efficiency, infrastructure development, human resources and strengthening the supervisory system in an effort to improve financial performance and sustainable development in Klaten Regency. The implications of the research highlight the need for budget policy reformulation and the strengthening of PAD management to enhance regional financial independence.  
Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Carbon Emission Disclosure pada Perusahaan Pertambangan di BEI Tahun 2019-2023 Nawangsih, Nenden Indah; Ridwansyah, Eksa; Anggraini, Depita
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.1771

Abstract

This research is motivated by increasing global warming due to high levels of greenhouse gases, some of which are produced from company operational activities. This research aims to obtain empirical evidence regarding the influence of leverage, profitability and company size on carbon emissions disclosure in mining sector companies. The research population consisted of 48 companies. The sample was selected using a purposive sampling method and obtained 10 companies which were observed for 5 years, so that the total data tested was 50 data. The data analysis methods used in this research include descriptive statistical analysis, classical assumption testing, multiple linear regression and hypothesis testing where data processing is assisted using SPSS 26 software. The results of this research prove that there is a positive influence between company size on carbon emissions disclosure. Meanwhile, leverage and profitability have no influence on carbon emissions disclosure. The implications of the results of this research indicate that company size can be a determining factor for companies to disclose their carbon emissions, so it is important for the government to consider policies that encourage transparency in environmental disclosure, especially for small and medium companies.
Analyzing The Effect of Social Media Influencer on Purchase Intention Through Parasocial Relationships: The Moderation Role of Influencer-Product Congruency Trisnawati, Weni; Malini, Helma; Pebrianti, Wenny; Ramadania, Ramadania; Heriyadi, Heriyadi
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.1795

Abstract

  The rapid expansion of social media platforms has led to continuous transformations in marketing approaches and methodologies. Among contemporary promotional techniques, influencer marketing has emerged as a pioneering strategy. This development necessitates brands and marketing professionals to carefully select appropriate social media personalities. The research examines how influencers' intimate self-disclosure and self-influencer congruence affect consumer purchasing intention, with particular attention to the intermediary function of parasocial relationships and the potential moderating effect of influencer-product congruency. The investigation employed quantitative methodologies, gathering data from 213 survey participants. Research propositions were assessed through partial least squares structural equation modelling (PLS-SEM), utilizing SmartPLS v.4.1 analytical tools. Results indicate parasocial relationships are an intermediary mechanism linking influencers' intimate self-disclosure and self-influencer congruence to purchase intention. However, the findings challenge initial expectations by demonstrating that the correlation between influencer-product congruency does not significantly modify the connection between parasocial relationships and purchase intention. These discoveries aim to contribute fresh perspectives to the understanding of social media personalities' effectiveness in influence-based marketing strategies.
Kinerja Guru dan Faktor Yang Mempengaruhinya (Studi pada Guru MTs Riyadlotut Thalabah) Yusron, Moh; Lukiarti, Ming Ming
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.1804

Abstract

Guru merupakan poin utama yang dibutuhkan oleh intansi pendidikan untuk menciptakan sumber daya yang unggul dan prestasi. Lembaga pendidikan mampu mencapai visi dan misi dengan adanya kinerja guru didalamnya. Studi ini dilakukan guna memaparkan dampak dari budaya organisasi, motivasi kerja serta kepuasan kerja pada kinerja guru MTs Riyadlotut Thalabah Rembang. Kegiatan ini melibatkan 57 guru MTs Riyadlotut Thalabah Rembang.  Sampel jenuh digunakan dalam proses pengambilan sampel. Analisis data dengan analisis regresi linier berganda dilaksanakan dengan statistik IBM SPSS. Studi ini menghasilkan temuan dimana kepuasan kerja secara parsial berdampak tidak signifikan pada kinerja guru MTs Riyadlotut Thalabah Rembang, tetapi variabel budaya organisasi dan motivasi kerja berdampak  positif secara signifikan. Hasil koefisien determinasi memperlihatkan dimana variabel budaya organisasi, motivasi kerja, dan kepuasan kerja dapat bertanggung jawab atas 71,3% variabel kinerja guru. Determinan lain di luar model studi ini bertanggung jawab atas 28,7% variabel kinerja guru. Dengan adanya temuan ini diharapkan dapat memberi perhatian khusus bagi sekolah untuk mempertimbangan perencanaan manajemen yang baik untuk mencapai tujuan sekolah melalui kinerja guru.

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