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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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Pengaruh Employee Engagement dan Komitmen Organisasi Terhadap Kinerja Karyawan Pada Toko Berlian Underwear Simpur Dunan, Hendri; Ningrum, Bella Shelvia
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.v7i1.2007

Abstract

Individu yang bekerja dalam organisasi dan bertanggung jawab akan mencapai sasaran yang dikenal sebagai Sumber Daya Manusia (SDM). Untuk mengurangi dampak pergantian karyawan, penting untuk meningkatkan komitmen organisasi. Employee Engagement mengacu pada tingkat keterlibatan karyawan pada pekerjaan dan organisasi, sedangkan komitmen organisasi mengacu pada seberapa dekat dan setia karyawan terhadap perusahaan mereka. Tujuan penelitian ini adalah untk meanalisis pengaruh keterlibatan karyawan (employee engagement) dann komitmen organisasi terhadap kinerja karyawan di Toko Berlian Underwear. Selain itu, penelitian ini juga mengeksplorasi kontribusi bersama dari ke dua faktor trsebut pada kinerja karyawan. Penelitian ini di maksutkan untk meng analisis pengaruh Employee Engagement dan komitmen organisasi terpada kinerja karyawan di Toko Berlian Underwear Simpur, menggunakan data primer dari kuesioner pada 32 karyawan. Analisis ini dijalankan dengan SPSS versi 22, dan hasilnya menunjukkan bahwa Employee Engagement berpengaruh positif tetapi tidak signifikan terhadap kinerja karyawan. Sementara itu, komitmen organisasi juga berpengaruh positif tetapi tidak signifikan terhadap kinerja karyawan, dan keduanya secara simultan mempunyai pengaruh yang positif dan signifikan terhadap kinerja karyawan. Penelitian ini memberikan wawasan penting bagi manajemen Toko Berlian Underwear dalam merancang strategi untuk meningkatkan keterlibatan dan komitmen karyawan. Dengan memahami faktor-faktor ini, perusahaan dapat mengembangkan program yang lebih efektif untuk meningkatkan kepuasan dan produktivitas karyawan, sehingga mengurangi tingkat pergantian dan meningkatkan kinerja secara keseluruhan. Hal ini penting untuk keberlanjutan dan pertumbuhan organisasi di pasar yang kompetitif saat ini.
The Influence of Income and Knowledge on Customer Interest in Investing in Gold at PT. Pegadaian Sidareja Nisa, Ma’rifatun; Setiabudhi, Hatta; Pamikatsih, Mutia
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.v7i1.2011

Abstract

This research aims to analysed the influence of income and knowledge on customers interest in investing in gold at PT Pegadaian Sidareja. Gold investment is a popular choice among people as a means of protecting asset values from inflation. However, customers interest in investing is not only influenced by economic factors, but also the knowledge that customers have regarding the benefits and risks of investing in gold. The method used in this research is quantitative with a survey approach. Data was collected through a questionnaire distributed to 84 customers of PT Pegadaian Sidareja. Data analysis was carried out using multiple linear regression to test the influence of income and knowledge variables on investment interest. The research results show that income has a negative effect on customers interest in investing in gold. Meanwhile, knowledge about gold investment has a positive and significant effect on customer interest. Thus, both income and knowledge are important factors that influence customers decisions to invest in gold at PT Pegadaian Sidareja. It is hoped that this research will provide benefits for PT Pegadaian in improving its marketing strategy, especially by emphasizing the importance of investment education to customers to increase interest in investing in gold
The Influence of Corporate Governance on Audit Quality: A Systematic Literature Review Wijaya, Syefi Octaviani; Wijaya, Stevani; Fanny
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.v7i1.2017

Abstract

TThis systematic literature review examines the influence of corporate governance (CG) on audit quality (AQ), addressing gaps in existing research, particularly in emerging markets. It highlights critical factors such as variability in CG practices and AQ outcomes, emphasizing the roles of gender diversity, board independence, and audit committee effectiveness. The objective is to identify key patterns and gaps, offering actionable insights to enhance governance frameworks. Using a rigorous methodology, the study synthesizes findings from recent peer-reviewed research. The analysis focuses on recurring themes like ownership concentration, auditor independence, and audit rotation, employing thematic and narrative synthesis to produce coherent insights. The results demonstrate that independent and diverse boards, effective audit committees, and auditor independence significantly enhance AQ by improving oversight and reducing financial misstatements. However, challenges such as concentrated ownership and weak regulatory enforcement can diminish these benefits. These findings provide valuable recommendations for policymakers and corporate leaders to strengthen transparency, accountability, and stakeholder trust. By integrating theoretical frameworks with practical applications, the study advances global discussions on CG and AQ while highlighting the need for further research in underexplored markets and industry-specific contexts.
Pengaruh Motivasi Kerja, Disiplin Kerja, dan Kompensasi Terhadap Kinerja Karyawan. ( Studi Kasus Karyawan PT. Florindo Makmur (SB 7)) Yonathan, Hezky; S Barusman, M Yusuf
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.v7i1.2018

Abstract

Temuan ini mengidentifikasi kaitan antara motivasi kerja, disiplin kerja, serta kompensasi pada kinerja karyawan  di PT. Florindo Makmur (SB7). Metode penelitian ini adalah kuantitatif, penentuan jumlah sampel dilakukan melalui teknik Total Sampling. Populasi diambil dari Karyawan PT. Florindo Makmur (SB7). Ukuran populasi yang diketahui adalah 40 karyawan. Lokasi penelitian dilakukan di PT. Florindo Makmur (SB7) Kecamatan Seputihbanyak, Lampung Tengah, Lampung. Penelitian dilakukan dalam jangka waktu November-Desember 2024. Besarnya penentuan jumlah sampel menggunakan sampel jenuh. Data primer diambil menggunakan kuisioner via google form dan pertanyaan yang diambil sesuai dengan setiap indikator variabel menggunakan metode skala Likert (1-4). Data sekunder bersumber dari penelitian jurnal terdahulu yang menggunakan metode kuantiatif sesuai dengan topik temuan ini. Temuan ini menerapkan Uji Instrument yaitu Uji Validitas, Uji Reliabilitas. Uji Asumsi Klasik yaitu Uji Normalitas, UjiMultikolinearitas,Uji Heteroskedastisitas. Serta analisis regresi linier berganda serta pengujian hipotesis melalui Uji t parsial dan Uji F simultan dan Koefisien Determinasi (R2) serta IBM SPSS Statistics 23. Hasil uji koefisien determinasi (R²) menunjukkan bahwa ketiga variabel tersebut secara signifikan mempengaruhi kinerja karyawan sebesar 59,6% pada kinerja karyawan  di PT. Florindo Makmur (SB7).
Pengaruh Kualitas Kehidupan Kerja dan Stres Kerja Terhadap Transformasi Strategi Manajemen SDM di Rumah Kerupuk Arumi 157 Salsabila, Hasna; Alam, Iskandar Ali
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.v7i1.2026

Abstract

  Penelitian ini bertujuan untuk menganalisis pengaruh kualitas kehidupan kerja dan stres kerja terhadap transformasi strategi manajemen Sumber Daya Manusia (SDM) di Rumah Kerupuk Arumi 157 Lampung. Manajemen SDM bertugas mengawasi tenaga kerja dalam suatu organisasi. Fokus utama dari bidang ini adalah untuk memastikan bahwa karyawan secara konsisten meningkatkan kinerja mereka. Menggunakan metode kuantitatif, penelitian ini melibatkan survei kuesioner dengan 60 karyawan sebagai sampel. Data dianalisis melalui SPSS versi 25 dengan serangkaian uji, termasuk uji validitas, reliabilitas, asumsi klasik, regresi linier berganda, serta uji t dan F. Hasil penelitian menunjukkan koefisien determinasi sebesar 0,583 atau 58,3%, yang menandakan bahwa transformasi strategi manajemen SDM dipengaruhi oleh kedua variabel tersebut. Uji simultan menghasilkan Fhitung sebesar 39,864, yang lebih besar dari Ftabel 3,16, menunjukkan bahwa kualitas kehidupan kerja dan stres kerja memiliki korelasi serta pengaruh signifikan terhadap transformasi strategi manajemen SDM, dengan kontribusi sebesar 58,3%. Temuan ini memberikan wawasan penting bagi pengembangan strategi manajemen SDM yang efektif.
The Influence of Motivation, Digital Competence, and Work Environment on the Performance of Employees of the Secretariat of the South Sulawesi Provincial DPRD Allaamah, Dihaq; Alam , Roslina; Bijaang , Djamaluddin
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.v7i1.2029

Abstract

This research investigates the impact of work motivation, digital competence, and the work environment on the performance of employees at the South Sulawesi Provincial DPRD Secretariat. Employing a quantitative methodology, the study gathered data through questionnaires distributed to 78 respondents, comprising ASN staff, contract employees, and outsourced workers. The data were analyzed using multiple linear regression techniques, revealing that all independent variables significantly and positively affected employee performance. Digital competence is the most dominant variable, with a contribution of 44%. Each increase of one unit in digital competence has the potential to increase employee performance by 4.04 units. This is supported by the implementation of a digital system that facilitates data management and increases work efficiency. Indicators of data access and use of digital tools are the main contributions in this variable. Work motivation also has a significant effect on performance, especially on indicators of physical, social and self-actualization needs. When basic needs such as salary and facilities are met, and opportunities for potential development are available, employee motivation increases which has an impact on their productivity. The work environment is a key factor in fostering a productive and supportive workplace atmosphere. Indicators of effective communication and a comfortable work atmosphere are the main drivers. Good communication between employees and superiors helps reduce obstacles in completing tasks. In conclusion, developing digital competencies, fulfilling work motivation, and creating a supportive work environment are the main strategies for improving employee performance.
Pengaruh Kepemimpin Pemberdayaan Terhadap Loyalitas Perawat Dengan Keterlibatan Kerja Sebagai Variabel Intervening Pada RSIA Zainab Pekanbaru Safitry, Winda; Andri, Seno
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.v7i1.2030

Abstract

  Penelitian ini mengkaji tentang pengaruh Kepemimpinan Pemberdayaan terhadap Loyalitas Karyawan dengan Keterlibatan Kerja sebagai Variabel Intervening Pada Perawat di RSIA Zainab Pekanbaru. Penelitian ini menggunakan metode deskriptif kuantitatif dengan penyebaran kusioner kepada 66 Perawat RSIA Zainab Pekanbaru. Teknik pengambilan sampel adalah sampling jenuh, dimana seluruh populasi yang ada digunakan sebagai sampel. Analisis data menggunakan alat uji SmartPLS 3.2 untuk menguji hubungan antar variable. Ditemukan adanya pengaruh yang signifikan antara Kepemiminan Pemberdayaan terhadap Loyalitas Perawat sebesar 27,6% dengan nilai t-statistik sebesar 3.215 5.632 (p-value 0.001) dan ditemukan Kepemimpinan Pemberdayaan terhadap Keterlibatan kerja berpengaruh secara signifikan tetapi memiliki pengaruh yang lemah yaitu sebesar 51,8% dengan nilai t-statistik 5.636 (p-value 0.000), Keterlibatan Kerja ditemukan memiliki pengaruh yang signifikan terhadap Loyalitas Perawat sebesar 54,2% dengan nilai t-statistik 5.921 (p-value 0.000), kemudian ditemukan terdapat pengaruh tidak langsung antara Kepemimpinan Pemberdayaan terhadap Loyalitas Perawat dengan Keterlibatan Kerja sebagai Variabel  Intervening sebesar 28,1% dengan nilai t statistic 4.323 (p-value 0.000). Penelitian ini menyoroti pentingnya gaya kepemimpinan pemberdayaan dalam meningkatkan loyalitas perawat dan mempengaruhi rasa dedikasi pada diri karyawan.
Corporate Governance and Fraudulent Financial Reporting: The Role of Independence Figure Jesslyn; Khairani, 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.v7i1.2031

Abstract

The main goal of this research is to analyze how corporate governance disclosure, focusing on the principle of independence, which includes the composition of the independent board of commissioners (BOD_IN), the effectiveness of the audit committee (ACE), the effectiveness of internal audit (IAE), and the quality of external auditors (EAQ) can affect fraudulent financial reporting (FFR). This research uses Beneish M-Score model to determine the indication of FFR, then analyze it with logistic regression analysis, performed and processed with IBM SPSS Statistics 26 software.  The data is collected from annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2022-2023. The final number of samples used in this study are 57 companies for two years which were taken by purposive sampling. The result of this research shows that all variables did not have a significant effect on fraudulent financial reporting. In conclusion, independence fugure on corporate governance did not have any significant influence on fraudulent financial reporting.
Innovative Leadership in Driving Organizational Innovation and Performance A Systematic Literature Review Nugroho, Heru; Riyadi, Selamet; Lestari, Setyani Dwi; Mudjijah, Slamet
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.v7i1.2040

Abstract

  This systematic literature review examines the role of innovative leadership in fostering organizational innovation and enhancing performance. Using the PRISMA framework, 131 relevant studies from 2015 to 2024 were analysed to explore the relationships between leadership styles, innovation processes, and organizational outcomes. The results highlight that transformational and creative leadership are pivotal in cultivating a culture of innovation by promoting knowledge sharing, employee engagement, and strategic adaptability. These leadership styles enable organizations to respond effectively to dynamic market demands and emerging challenges, such as digital transformation and sustainability. The study also emphasizes the importance of innovative leadership in achieving organizational performance by aligning strategies with innovation goals and improving overall adaptability. Emerging themes, including digital transformation, sustainability, and entrepreneurial leadership, illustrate the evolving demands placed on leaders in modern contexts. This review bridges gaps in the existing literature by providing a comprehensive synthesis of the impact of innovative leadership on both innovation and performance, while identifying key areas for future research. The findings contribute to the theoretical understanding of innovative leadership and offer practical insights for organizations seeking to thrive in competitive and fast-changing environments.
The Quality of Government Financial Reports : Factor’s That Can Affect It Raharja, Moch Indra; Berliani, Kartika
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.v7i1.2049

Abstract

In this study, the standard of the Bandung Regency Health Office's financial reports will be examined in relation pertaining to internal control framework of the government, human resource competency and utilization of official accounting standards. The research approach used is a quantitative one that combines a descriptive and verifying approach. Applying the non-probability sampling method with the Slovin formula, sixty-four individuals from the Bandung district health office were chosen as samples for this study. Descriptive statistics use reliability and validity tests. Regression analysis using multiple linear, determination coefficients, correlation coefficients for product moments and statistical testing for verification uses standard assumptions. A variety of data analysis methods are used like as simultaneous and partial testing (f-test and t-tests). Data is processed using SPSS software. Internal Control System of the Government, Competency in Human Resource and the Implementation of Government Accounting Standards do not affect the quality of financial reports per data from a partial research. However, There isn't any relationship between the quality of financial reports and the Internal Control System of the Government, Competency in Human Resource and the Implementation of Government Accounting Standards according to contemporaneous research findings.

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