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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 318 Documents
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Profitability in State-Owned Enterprises Banks Listed on the Indonesian Stock Exchange 2019-2023 as an Effect of CAR, TATO, and NPL Ayu Levia Tryana
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1335

Abstract

The world of banking plays a crucial role in society and the government. Banks serve as a vital indicator of a country's progress, making them the lifeblood of its economy. As domestic banking becomes more advanced, the competition between banks is intensifying. Just as a financial analyst would recommend, every bank must strive to secure funds and leverage their resources, management, and technology to achieve optimal efficiency and effectiveness in combating competition. This research seeks to analyze the impact of CAR, total asset turn over (TATO), and NPL on profitability (ROA) in state-owned banks listed on the Indonesia Stock Exchange from 2019 to 2023. The data analysis technique in this research utilizes path analysis. Through data collection, a total of 4 state-owned banks were included in this research. These banks have published financial reports for a span of 5 years, resulting in a dataset of 20 data points. The data collected was analyzed using a tool commonly employed by financial analysts to conduct panel data linear regression analysis. According to the research findings, it is evident that CAR has a noteworthy positive impact on Profitability (ROA). Additionally, TATO also has a positive and significant influence on Profitability (ROA). On the other hand, NPL exhibits a negative and significant effect on Profitability (ROA).
The Impact of Earnings Management, Leverage, and Profitability on Tax Avoidance in Mining Sector Companies Diah Intan Syahfitri; Novida Halleine Putri
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1337

Abstract

Taxes help the country develop in education, health, industry, and more. Since taxes are a major source of state revenue, the government prioritizes tax payment. Industrial taxpayers should follow appropriate norms and correct accounting principles to avoid violating government or country tax legislation. This research aims to study and assess the influence of profitability, leverage and earnings management on tax avoidance in mining companies listed on the Indonesia Stock Exchange (BEI). The focus of this research is on the group of companies in the mining sector listed on the BEI during the period 2019 to 2023. A saturated sampling technique, or often referred to as a census, is used in this research, where all 62 companies in the population are included as samples for a continuous period of 5 years. , resulting in a total of 310 observations. The results of hypothesis testing show that the earnings management, leverage and profitability variables together have a significant influence on tax avoidance. Earnings management, leverage, and profitability each have a large and positive impact on tax avoidance practices. This research is aimed at providing valuable insights and a complete understanding of tax evasion, with the aim of assisting stakeholders, including the government, in making the right decisions and formulating effective tax control laws.
Analisis Studi Kelayakan Bisnis Pada CV. Gema Nusa Klaten Jawa Tengah Rahmawati Riantisari; Alfiati Nurrokhmini; Noviadry Nur Tamtama
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1366

Abstract

Laporan terbaru ukuran pasar bisnis percetakan dunia, menempati posisi lebih dari USD 489,3 miliar dengan jenjang kenaikan sebesar 2,8% dari tahun ke tahun. Peramalan tahun 2023 bisnis percetakan menjadi bisnis yang paling banyak muncul diakibatkan karena keefektivan biaya, dapat menjangkau semua pasar dan waktu produksi yang lebih cepat. Tujuan kajian ini untuk menilai kelayakan usaha dari CV. Gema Nusa. Metode penelitian yang digunakan merupakan penelitian kualitatif dimana rumusan masalah ini digunakan untuk menganalisis atau mengkaji pada kelayakan suatu bisnis. Analisis data yang digunakan analisis deskriptif. Untuk mengarahkan hasil penelitian sesuai dengan studi kelayakan bisnis. Dapat disimpulkan menurut bentuk usaha dan izin yang sudah dimiliki hasil analisis aspek hukum CV. Gema Nusa layak dijalankan. Menilai aspek manajemen yang layak perusahaan tersebut memiliki struktur organisasi yang jelas. Berdasar hasil pada aspek industri CV. Gema Nusa sangat layak dijalankan karena melihat potensi pasar yang sangat besar dan mampu bertahan dalam persaingan sesama industri yang cukup ketat dengan tetap mempertahankan kualitas dari produk yang dihasilkan. Melihat kejelasan segmen pasar, target pasar dan bauran pemasaran (produk, harga, promosi dan distribusi) yang sudah dilakukan penilaian kelayakan bisnis pada aspek pemasaran CV. Gema Nusa sudah layak dijalankan. Kelayakan SDM yang dimiliki CV. Gema Nusa dapat disimpulkan layak, dikarenakan memiliki karyawan dengan lulusan yang sesuai dengan spesifikasi pekerjaan. Kelayakan aspek produksi yang dimiliki CV. Gema Nusa, dilihat dari kemudahan proses produksi dimana, CV.Gema Nusa memiliki SDM yang cukup baik dari sisi kuantitas dan spesifikasi lulusan sesuai dengan deskripsi pekerjaan yang dibutuhkan, ketersediaan fasilitas mesin produksi, dan lokasi produksi yang cukup mendukung sehingga dalam hal ini aspek produksi CV. Gema Nusa dinyatakan layak. Kesimpulan dari hasil kajian menunjukkan bahwa CV Gema Nusa layak untuk dijalankan, dilihat dari beberapa aspek yang dievaluasi dalam kelayakan bisnis.
Pengaruh Kualitas Pelayanan Chek in Counter Terhadap Kepuasan Konsumen Pada Maskapai Garuda Indonesia di Bandar Udara I Gusti Ngurah Rai Nia Lavenia; Andi Amri
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1371

Abstract

Penelitian ini dimaksudkan untuk mengevaluasi pengaruh kualitas pelayanan di loket check-in pada kepuasan pelanggan pada Maskapai Garuda Indonesia. Dalam menghadapi persaingan yang semakin ketat dalam industri penerbangan full service, penelitian ini menyoroti pentingnya pelayanan berkualitas sebagai strategi utama untuk mempertahankan posisi Garuda Indonesia sebagai salah satu pemain utama di Indonesia. Dengan metode kuantitatif dimana data dikumpulkan melalui observasi dan penyebaran kuesioner kepada 100 penumpang Garuda Indonesia di loket check-in. Analisis data dilakukan menggunakan regresi linier sederhana dengan bantuan perangkat lunak SPSS. Hasil uji menemukan bahwa kualitas pelayanan di loket check-in memiliki pengaruh signifikan terhadap kepuasan pelanggan, dengan nilai probabilitas 0.000 (kurang dari atau sama dengan 0.05). Uji regresi menunjukkan adanya hubungan positif antara kualitas pelayanan dan kepuasan pelanggan, dengan koefisien determinasi (R square) sebesar 0.493. Artinya sekitar 49.3% variasi dalam kepuasan pelanggan dapat dijelaskan oleh kualitas pelayanan di loket check-in. Analisis lebih lanjut menunjukkan bahwa aspek-aspek seperti tangible (keberadaan fasilitas), reliability (kehandalan layanan), responsiveness (kecepatan tanggapan), assurance (kepercayaan dan keamanan), dan empati (perhatian terhadap kebutuhan pelanggan) dalam kualitas layanan berkontribusi positif terhadap kepuasan pelanggan. Implikasi dari temuan ini adalah bahwa perlunya bagi Garuda Indonesia meningkatkan kualitas layanan di counter check-in untuk mempertahankan dan meningkatkan kepuasan pelanggan, serta memenangkan persaingan dalam industri penerbangan yang semakin ketat. Studi ini memberikan pemahaman yang lebih dalam tentang pentingnya pelayanan berkualitas dalam mencapai kepuasan pelanggan dan dapat menjadi pedoman bagi manajemen dalam pengambilan keputusan di masa depan.
Analisis Potensi Sektor Ekonomi Unggulan Kota Makassar Sebagai Kota Metropolitan Baru di Kawasan Timur Indonesia Niretno Pratiwi; Karuniana Dianta A. S; Sri Indah Nikensari
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1405

Abstract

 Dalam mewujudkan pemerataan Pembangunan di Indonesia pengembangan wilayah metropolitan menjadi Langkah strategis dalam meningkatkan ekonomi guna mengatasi ketimpangan pembangunan. Salah satu caranya dengan menganalisis sektor unggulan yang berpotensi berkembang lebih baik kedepannya. Kota Makassar, sebagai kota terbesar dan pusat ekonomi di Kawasan Timur Indonesia, memiliki potensi besar untuk berkembang menjadi kota metropolitan yang maju. Penelitian ini bertujuan untuk menganalisis potensi sektor ekonomi unggulan Kota Makassar sebagai kota metropolitan baru di Kawasan Timur Indonesia. Penelitian ini bersifat deskritif kuantitatif dengan menggunakan tiga metode analisis yaitu Location Quotient (LQ), Shift Share, dan Tipologi Klassen, penelitian ini mengidentifikasi sektor-sektor yang memiliki keunggulan komparatif dan pertumbuhan cepat serta berdaya saing. Penelitian ini menggunakan data sekunder yang diambil dari Badan Pusat Statistik (BPS) Kota Makassar dan Badan Pusat Statistik (BPS) Ibukota seluruh Provinsi di Pulau Sulawesi dari tahun 2015 hingga 2023. Hasil penelitian menunjukkan bahwa terdapat empat sektor ekonomi unggulan di Kota Makassar yaitu sektor Perdagangan Besar dan Eceran; Reparasi Mobil dan Sepeda Motor, sektor Informasi dan Komunikasi, sektor Jasa Perusahaan, dan sektor Jasa Pendidikan. Sektor unggulan tersebut merupakan sektor-sektor yang dapat mendukung Makassar sebagai pusat pertumbuhan ekonomi dan kota metropolitan di kawasan timur Indonesia. Rekomendasi kebijakan untuk meningkatkan sektor-sektor ini juga disampaikan untuk mempercepat pembangunan ekonomi daerah dan meningkatkan kesejahteraan masyarakat.
Effect of World Commodity Prices on the Movement of the FTSE Index on The Indonesia Stock Exchange 2020-2023 Vivin Hanitha; Tri Angreni; Hendra Hendra
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1411

Abstract

This research aims to analyze the relationship between commodity prices (gold, gas, tin, silver, nickel, oil) and the FTSE Indonesia stock market index. This research uses secondary data for the research period from January 2020 to December 2023. The analytical method used in this research is the multiple linear regression analysis method. Linear regression analysis is used to test the influence of commodity prices on changes in the value of FTSE Indonesia. The results of this research show that the gas, tin, silver and nickel index variables have a negative effect on the FTSE Index. The Oil, Nike, Gas and Tin variables have a positive influence while the Gold and Silver variables do not have a negative influence, indicating that they do not have a significant influence on the FTSE Index. The results of the analysis show that the overall regression model has a significant fit to the data, with an R-squared value of 75.58% of the variation in FTSE Indonesia can be explained by the commodity price variables included in the model. The rest are factors outside the commodity variable. In addition, the significant F-statistic (21.15427) with a low p-value 0.00 indicates that the overall regression model is very significant. These findings show that commodity prices, including gold, gas, tin, silver, nickel and oil, together have a significant influence on the movement of FTSE Indonesia. The implications of this research can help investors and decision makers to understand the dynamics of stock and commodity markets, as well as estimate the impact of changes in commodity prices on stock market performance in Indonesia.
Pengaruh Sikap dan Motivasi Pada Minat Beli di Tiktok Shop Kortun Nada Rahmania; Sri Ernawati; Muh. Badar
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1413

Abstract

Riset ini ditujukan untuk menilai sikap dan motivasi pada minat beli konsumen di TikTok Shop di Kota Bima. Media internet semakin sering digunakan oleh pelaku usaha dan bisnis karena efisiensinya, termasuk platform e-commerce seperti TikTok Shop. Namun, meskipun TikTok Shop menawarkan banyak kemudahan, beberapa konsumen di Kota Bima mengeluhkan ketidakpuasan terhadap produk yang diterima dan kurangnya garansi pengembalian dana. Melalui pendekatan asosiatif untuk menguji hubungan antara sikap dan motivasi dengan minat beli. Data dikumpulkan melalui kuesioner dengan skala Likert dari responden yang pernah berbelanja di TikTok Shop. Teknik purposive sampling dipilih untuk menentukan sampel, dengan 96 responden yang valid. Riset menemukan bahwa sikap berdampak signifikan pada minat beli, dengan nilai t-hitung 2,115 dan signifikansi 0,037. Motivasi juga berdampak signifikan pada minat beli, dengan nilai t-hitung 6,343 dan signifikansi 0,000. Secara simultan, sikap dan motivasi bersama-sama berdampak signifikan pada minat beli, yang ditunjukkan oleh nilai F-hitung 59,391 dan signifikansi 0,000. Koefisien determinasi memperlihatkan bahwa 56,1% variasi dalam minat beli dapat dijelaskan oleh sikap dan motivasi, sementara sisanya dipengaruhi oleh faktor lain. Kesimpulan yaotu bahwa sikap dan motivasi konsumen berperan penting dalam menentukan minat beli di TikTok Shop. Oleh karena itu, TikTok Shop di Kota Bima disarankan untuk meningkatkan aspek-aspek yang mendukung sikap dan motivasi konsumen guna menarik minat beli yang lebih tinggi. Penelitian ini juga merekomendasikan agar penelitian selanjutnya menggunakan variabel lain seperti harga dan lokasi untuk mendapatkan pemahaman yang lebih komprehensif.
Promotion Optimization: Effective Strategy to Increase Customer Interest in Gold Pawn at Bank Syariah Indonesia Nurul Azizah Azzochrah
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1425

Abstract

This research delves into examining how promotional strategies impact customer interest in gold pawning services at Bank Syariah Indonesia KCP Bitung. Given the ever-changing market dynamics and evolving consumer preferences, the adaptability and innovation of Islamic banking institutions play a crucial role. The study concentrates on understanding how promotion influences customer interest in gold pawning, a service offering quick liquidity without requiring the sale of valuable assets. Through quantitative methods, data were gathered from 94 customers via questionnaires and analyzed using simple linear regression. The results indicate that promotional efforts significantly influence customer interest, explaining 61% of the variance. This underscores the significance of employing effective promotional strategies to enhance customer engagement and loyalty. The study identifies various promotional tactics, including advertising, sales promotions (such as discounts and coupons), personal selling (especially through social media influencers), public relations and publicity (e.g., press releases, event sponsorships, CSR activities), and direct marketing (e.g., mail, email, phone, social media). Each strategy's efficacy is supported by recent research, emphasizing the importance of coherent messaging in concise advertising for achieving higher response rates. The findings suggest that bolstering promotional endeavors can markedly increase customer interest and satisfaction, thereby fostering business expansion. Organizations are encouraged to prioritize strategic promotional activities to capitalize on their considerable influence on customer interest.
The Impact of Promotional Activities, Product Assessments, and Paylater Features on Product Purchase Decisions on Shopee Agus Santoso; Hartini Hartini; Nurasia Nurasia
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1427

Abstract

This study aims to explain the effect of promotional activities, product assessment, and paylater features on product purchasing decisions at shopee. The study was conducted on students in Sumbawa Besar with a sample of 100 respondents who were determined using purposive sampling. Data were collected through questionnaires and analyzed using the partial least square (PLS) technique. The results of this study have shown that promotional activities have a positive and significant effect on product purchasing decisions at shopee. Product assessment has a positive and significant effect on product purchasing decisions at shopee. The paylater feature has a positive and significant effect on product purchasing decisions at shopee
The Impact of TATO and DER on ROA in IDX 2019-2023 Property and Real Estate Companies Hanifa Sri Nuryani
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1428

Abstract

This study was carried out at publicly listed property and real estate companies on the Indonesia Stock Exchange. The objective of this study is to examine and evaluate the impact of total asset turnover and debt to equity ratio on return on assets in Property and Real Estate Companies that are listed on the IDX from 2019 to 2023. The research methodology utilized in this study adopts a causal approach, specifically employing a quantitative and descriptive research design. The study included a total of 78 companies, selected using purposive selection technique, resulting in a sample size of 54 companies. The study employed the multiple linear regression approach and conducted classical assumption checks for analysis. The findings of this study suggest that the Total Asset Turnover and Debt to Equity Ratio significantly impact the Return on Assets (ROA) in Property and Real Estate companies listed on the Indonesia Stock Exchange between 2019 and 2023. The TATO has a moderately favorable influence on the return on assets (ROA), whereas the debt-to-equity ratio (DER) has a substantial and adverse effect on ROA. These findings have significant consequences for individuals and organizations involved in the property and real estate industry, highlighting the crucial role of strategic asset management and financial structuring in influencing firm performance. This research makes a valuable contribution to scholarly discussions and provides practical insights for professionals seeking to improve financial performance in the ever-changing Indonesian real estate market.

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