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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 390 Documents
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Determinant Price to Earnings Ratio with Total Asset Turnover, Debt to Equity Ratio, Firm Size, and Net Profit Margin Anggi Sri Aulianti; Devyanthi Syarif
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3671

Abstract

This study examines the effects of Total Asset Turnover, Debt to Equity Ratio, Firm Size dan Net Profit Margin on Price Earnings Ratio of Indonesian Properties dan Real Estate industry between 2016 and 2024. Employing a quantitative approach that adopts a descriptive and verificative approach, the study looks at 90 financial statements from specific Properties dan Real Estate industry. The correlations between the variables were evaluated using analysis of multiple linear regression, the coefficient of determination test, traditional assumption tests, as well as the product moment correlation coefficient test such as t-tests and F-tests for assessing hypotheses. The data was processed utilizing SPSS 26.0. According to the test findings that are not complete, PER is positively impacted by Total Asset Turnover but DER is negatively impacted. Unfortunately, Firm Size and NPM do not impacted to PER However, the simultaneous test findings show that TATO, DER, Firm Size and NPM taken have a major influence when combined on PER. According to these results, activity TATO, DER, Firm Size and NPM mix are more important factors in determining Price Earnings Ratio in the Properties dan Real Estate industry than short-term.
Dilema Likuiditas Harian: Analisis Kualitatif Hambatan Struktural Penggunaan QRIS bagi Pedagang Mikro dengan Perputaran Modal Cepat Nurhayati Nurhayati; Elma Abnaina; Yuliarti Rezeki
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3672

Abstract

Digitalisasi melalui Quick Response Code Indonesian Standard (QRIS) merupakan pilar utama resiliensi UMKM pasca-pandemi. Di Kalimantan Selatan, inisiatif ini diterapkan di Pasar Terapung Lok Baintan, namun tingkat penggunaan aktif oleh pedagang masih sangat minimal. Penelitian kualitatif ini bertujuan mengeksplorasi hambatan struktural yang membentuk resistensi pedagang terhadap QRIS. Data dikumpulkan melalui wawancara mendalam dan observasi, kemudian dianalisis menggunakan perangkat lunak NVivo 11. Hasil penelitian menunjukkan bahwa resistensi pedagang bersumber dari "Dilema Likuiditas Harian". Dana hasil penjualan digital yang masuk ke rekening bank menciptakan jeda waktu (time lag) pencairan, sehingga menghambat siklus modal pedagang yang membutuhkan uang tunai seketika untuk membeli stok dagangan harian. Hambatan ini diperparah oleh faktor usia (35-60 tahun) dan keterbatasan infrastruktur perbankan di area sungai yang menciptakan biaya transaksi tersembunyi tinggi. Berdasarkan teori Technology Acceptance Model (TAM), kendala operasional ini mendistorsi persepsi kegunaan teknologi. Penelitian ini merekomendasikan perlunya inovasi kebijakan berupa penyediaan unit perbankan terapung atau agen pencairan tunai di lokasi pasar untuk menyelaraskan kecepatan teknologi dengan karakteristik ekonomi mikro pasar tradisional.
Pengaruh Literasi Keuangan dan Literasi Digital Terhadap Minat Mahasiswa Universitas Sari Mulia Menggunakan Bank Digital Rika Yuliyanti; Suzi Suzana; Adista Anjar Diany
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3674

Abstract

Digital banks emerged as a response from commercial banks to the development of information technology and people's lifestyles in the digital era. The existence of digital banks in Indonesia is demonstrated by the increase in digital bank users from 2021 to 2033 and is predicted to continue to increase until 2026. The development of the digital financial services industry can pose a threat to communities with minimal financial and digital literacy. The purpose of this study was to investigate the influence of financial and digital literacy on the interest of Sari Mulia University students in using digital banks. This study was quantitative, involving 100 respondents. Respondents were selected using simple random sampling techniques. Data were analysed using multiple linear regression techniques. Hypotheses were tested through F-tests and t-tests. The results of the study stated that financial literacy and digital literacy influenced the interest of Sari Mulia University students in using digital banks.
Increasing Purchase Intention Through Trust, Social Media Marketing, and Brand Image for Furniture Products in Jepara Abelia Jenita Pricia; Alifah Ratnawati
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3675

Abstract

Developments in digital marketing have encouraged furniture entrepreneurs in Jepara to utilize social media platforms as promotional tools in responding to increasingly intense market competition. Nevertheless, fluctuations in Jepara furniture sales and export performance indicate that digital marketing efforts have not yet achieved optimal outcomes. This study aims to examine the effect of social media marketing and brand image on purchase intention, with trust positioned as an intervening variable in the context of Jepara furniture products. A quantitative approach was employed using a survey method by distributing structured questionnaires to 204 respondents who had viewed or searched for information related to Jepara furniture products through social media platforms. Purposive sampling was applied, while data were analysed using the Partial Least Squares–Structural Equation Modelling (PLS-SEM) technique. The findings reveal that social media marketing and brand image have a positive and significant influence on consumer trust. Furthermore, trust, social media marketing, and brand image are proven to have a positive and significant impact on purchase intention, highlighting the critical role of trust in strengthening digital marketing effectiveness.
Stock Price Determination: Empirical Evidence from ROA, BOPO, LDR, and Firm Size In Digital Bank of Indonesia (2020-2024) Anka Fandini; Andre Suryaningprang; Riyandi Nur Sumawidjaya; Yoyo Sudaryo
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3678

Abstract

This study examines the effects of ROA, BOPO, LDR and Firm Size on Stock Price of Indonesian Digital Bank between 2020 and 2024. Employing a quantitative approach that adopts a descriptive and verificative approach, the study looks at 30 financial statements from specific Indonesian Digital Bank industry. The correlations between the variables were evaluated using analysis of multiple linear regression, the coefficient of determination test, traditional assumption tests, as well as the product moment correlation coefficient test such as t-tests and F-tests for assessing hypotheses. The data was processed utilizing SPSS 21.0. According to the test findings that are not complete, all of the variables do not impacted to Stock Price. Including, the simultaneous test findings show that ROA, BOPO, LDR and Firm Size do not have a major influence when combined on Stock Price. According to these results, activity ROA, BOPO, LDR and Firm Size mix are not more important factors in determining Stock Price in the Indonesian Digital Bank industry than short-term, this may result from the procedures employed or a lack of data.
Pengaruh Audit Internal dan Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) di PT. Dhieos Putra Jaya Yola Ardillah; Fhikry Ahmad Halomoan Siregar; Etty Harya Ningsi
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3682

Abstract

Kajian ini berfokus pada pengujian peran audit internal dan pengendalian internal dalam pencegahan kecurangan pada perusahaan outsourcing. Pendekatan kuantitatif asosiatif diterapkan dengan analisis regresi linear berganda. Data primer bersumber dari kuesioner terstruktur yang diisi oleh 32 responden, yaitu seluruh karyawan perusahaan, melalui teknik sampling jenuh. Tahapan analisis meliputi uji validitas, reliabilitas, asumsi klasik, serta pengujian hipotesis parsial dan simultan. Hasil uji t memperlihatkan bahwa audit internal memiliki nilai t hitung 2,375 dengan signifikansi 0,001, sedangkan pengendalian internal mencatat nilai t hitung 4,114 dengan signifikansi 0,005, sehingga keduanya berperan signifikan secara parsial. Hasil uji F menghasilkan nilai F hitung 135,346 dengan signifikansi 0,000, yang menegaskan peran signifikan kedua variabel secara simultan. Nilai koefisien determinasi mencapai 90,3%, yang merefleksikan kemampuan model dalam menjelaskan variasi pencegahan kecurangan. Temuan ini menegaskan bahwa sinergi audit internal yang berjalan efektif dan pengendalian internal yang diterapkan secara konsisten membentuk mekanisme pengawasan yang kuat, mempersempit ruang penyimpangan, serta meningkatkan integritas dan akuntabilitas pelaporan keuangan organisasi.
Dampak Employee Well-Being dan Work Environment Terhadap Employee Turnover Dengan Job Satisfaction Sebagai Mediasi Pada PT. Intidaya Rajawali Mulia Andhini Rahma Nouvellia; Mutamimah Mutamimah
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3688

Abstract

Kajian ini menelaah keterkaitan employee well-being dan work environment dengan employee turnover melalui job satisfaction sebagai variabel mediasi. Analisis bertumpu pada pendekatan kuantitatif menggunakan model struktural berbasis Partial Least Squares-Structural Equation Modeling (PLS-SEM). Data primer bersumber dari kuesioner terstruktur yang diisi oleh 100 karyawan tetap PT Intidaya Rajawali Mulia. Evaluasi model mencakup pengujian outer model dan inner model guna menilai kualitas pengukuran serta hubungan antarkonstruk. Temuan utama memperlihatkan kontribusi signifikan employee well-being dan work environment dalam pembentukan job satisfaction. Kontribusi langsung employee well-being dan work environment dengan employee turnover tidak bersifat signifikan. Job satisfaction memiliki kontribusi signifikan dalam menjelaskan variasi employee turnover dengan arah hubungan positif. Analisis tidak langsung menegaskan peran job satisfaction sebagai mediator yang menghubungkan kondisi kesejahteraan dan lingkungan kerja dengan dinamika turnover. Kesimpulan menekankan bahwa pengendalian employee turnover lebih efektif melalui penguatan job satisfaction yang dibangun dari kesejahteraan dan lingkungan kerja, serta perlu diimbangi kebijakan retensi lain agar mobilitas karier karyawan dapat dikelola secara lebih seimbang.
Pengaruh Motivasi Kerja dan Kompensasi Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Moderasi Najib Dhiya Ulhaq; Budhi Cahyono
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3692

Abstract

Tujuan kajian ini mengkaji peran motivasi kerja dan kompensasi dalam menjelaskan kinerja karyawan dengan kepuasan kerja sebagai variabel moderasi pada Dinas Kesehatan Kota Semarang. Metode kuantitatif dengan pendekatan eksplanatori diterapkan untuk menguji hubungan antarvariabel. Populasi mencakup seluruh pegawai aktif sebanyak 150 orang. Penentuan sampel menggunakan teknik probability sampling melalui rumus Slovin, sehingga diperoleh 110 responden. Data dikumpulkan melalui kuesioner tertutup berskala Likert dan dianalisis dengan regresi linier berganda dan regresi moderasi. Hasil uji t memperlihatkan bahwa motivasi kerja berhubungan positif dan signifikan dengan kinerja karyawan (β = 0,485; t = 5,776; sig. = 0,000), kepuasan kerja juga berhubungan positif dan signifikan (β = 0,945; t = 10,521; sig. = 0,000), sementara kompensasi berhubungan signifikan dengan arah negatif (β = -0,391; t = -5,350; sig. = 0,000). Uji regresi moderasi menunjukkan interaksi motivasi kerja-kepuasan kerja signifikan (β = -0,126; sig. = 0,000) dan interaksi kompensasi-kepuasan kerja signifikan (β = 0,091; sig. = 0,001). Uji F menghasilkan nilai F 113,685 dengan signifikansi 0,000, sedangkan nilai R² 0,763. Kesimpulan menegaskan bahwa motivasi dan kepuasan kerja menjadi faktor utama penentu kinerja, sementara kepuasan kerja memperkuat peran motivasi dan kompensasi dalam meningkatkan kinerja karyawan sektor publik.
Pengaruh Sosial Media Marketing dan Citra Destinasi Terhadap Keputusan Berkunjung Melalui Niat Berkunjung Sebagai Variabel Mediasi di Lawang Sewu Semarang Marsa Rihadatul Aisya; Bahrain Pasha Irawan
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3693

Abstract

Tujuan kajian ini menelaah peran sosial media marketing dan citra destinasi dalam membentuk keputusan berkunjung dengan niat berkunjung sebagai variabel mediasi pada destinasi wisata Lawang Sewu Semarang. Pendekatan kuantitatif dengan rancangan asosiatif kausal diterapkan untuk menguji hubungan antar konstruk laten dalam satu model struktural. Data primer bersumber dari survei kuesioner terstruktur yang melibatkan 130 responden, ditetapkan berdasarkan pedoman kecukupan sampel pada pemodelan Partial Least Squares. Analisis data mengandalkan PLS-SEM melalui tahapan evaluasi model pengukuran dan model struktural. Hasil pengujian menegaskan bahwa sosial media marketing dan citra destinasi memiliki pengaruh positif dan signifikan pada niat berkunjung. Niat berkunjung juga berperan signifikan dalam mendorong keputusan berkunjung serta memediasi hubungan antara sosial media marketing dan citra destinasi dengan keputusan berkunjung. Nilai koefisien jalur dan uji signifikansi memperlihatkan bahwa niat berkunjung menjadi konstruk dengan kontribusi paling kuat dalam model. Kesimpulan kajian ini menegaskan bahwa efektivitas promosi digital dan kekuatan citra destinasi perlu dipahami sebagai satu kesatuan yang membentuk proses psikologis wisatawan sebelum keputusan kunjungan terealisasi.
Analysis How Liquidity, Profitability, and Solvability Ratios Affect Manufacturing Companies Stock Values Listed on the Stock Exchange of Indonesia Vivin Hanitha; Hendra Hendra; Tri Angreni
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3694

Abstract

The study employs a quantitative methodology and analyses secondary data from financial reports from businesses. Ten businesses are selected as research samples using the sampling technique's purposive sampling. Using SPSS version 27, the data analysis method employs multiple linear regression. With a regression coefficient of -0.732 and a significance value of 0.007, the findings of the regression analysis demonstrate that the liquidity variable, represented by the Current Ratio (CR), has a negative and substantial impact on stock value. With a regression coefficient of -1.923 and a significance value of 0.230, the solvency variable represented by the Debt to Equity Ratio (DER) has a negative but negligible impact on stock value. With a regression coefficient of 0.253 and a significance value of 0.006, the profitability variable represented by Return on Assets (ROA) has a positive and substantial impact on stock value. According to the simultaneous test results, CR, DER, and ROA collectively have a considerable impact on stock value, with a computed F value of 6.087 at a significance level of 0.002. Furthermore, the coefficient of determination results indicate that the profitability, liquidity, and solvency variables can account for 33.7% of the fluctuation in stock value, with additional variables outside the research model influencing the remaining 66.3%.  

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