EBID:Ekonomi Bisnis Digital
The Infotech : Journal of Technology Information is a scientific journal that contains research results written by lecturers, researchers and practitioners. This journal is expected to develop research and make a meaningful contribution to increasing research resources in the field of Information Technology. Infotech published by the Institute for Research and Community Service (LPPM) STMIK Widuri with open access. Every published article has a digital object identifier (DOI). ISSN 2620-5181 (Online) ISSN 2460-2108 (Print)
Articles
99 Documents
SISTEM PAKAR DIAGNOSA GANGGUAN MESIN EDC MENGGUNAKAN METODE FORWARD CHAINING PADA BANK INDONESIA
Aggasy Problema Fernaldo;
Asrul Sani
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta
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DOI: 10.37365/ebid.v1i2.228
An EDC (Electronic Data Capture) machine is an electronic device used to collect, store and manage electronic payment transaction data, such as credit or debit cards. Typically, EDC machines are used by merchants or retailers to accept payments from customers by credit or debit card. EDC machines connect to electronic payment networks and facilitate secure data transfer between customer cards and payment systems. The aim is to implement the forward chaining method and create an expert system that can diagnose EDC machine damage and disturbances. The forward chaining method is used in this research. The result is that the forward chaining method can be implemented in an expert system and the system can be used to diagnose damage and disturbances to EDC machines.
PENGARUH BOARD OF COMMISSIONERS, GREENHOUSE GAS EMISSION DISCLOSURE DAN SUSTAINABILITY REPORT DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN ENVIRONMENTAL PERFORMANCE SEBAGAI VARIABEL MODERASI
Meilia Eka Pratiwi;
Etty Murwaningsari
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta
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DOI: 10.37365/ebid.v1i2.194
In this study, the authors were interested in researching how Board of Commissioners, Greenhouse Gas Emission Disclosure and Sustainability Report Disclosure to Corporate Value with Environmental Management as Moderation Variables. This study used a population of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020 which amounted to 190 companies, according to the criteria required in this study there were only 25 manufacturing companies that were sampled for the years 2016 to 2020. This study uses multiple regression analysis with the results of research that Board of Commissioners has a positive effect on corporate value, Greenhouse Gas Emission Disclosure has no effect on corporate value and Sustainability Report Disclosure has a significant positive effect on corporate value. Environmental Management moderation variables do not strengthen the relationship of Board of Commissioners, Greenhouse Gas Emission Disclosure and Sustainability Report Disclosure to Corporate Value.
PENGARUH LEVERAGE, PROFITABILITY, UKURAN PERUSAHAAN, CAPITAL INTENSITY RATIO, DAN SALES GROWTH TERHADAP TAX AVOIDANCE
Viorent Viorent;
Abubakar Arief
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta
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DOI: 10.37365/ebid.v1i2.179
This study aims to determine the effect of leverage, profitability, size firm, capital intensity ratio, and sales growth on tax avoidance in consumer non-cyclicals manufacturing companies listed on Bursa Efek Indonesia in 2019-2022. The type of data in this study is quantitative with secondary data. The sample used in this study was 36 consumer non-cyclicals manufacturing companies with 106 financial statements. The sampling technique uses purposive sampling technique. The analysis methods used in this study are multiple linear regression analysis and descriptive analysis. The results showed that leverage did not have a positive effect on tax avoidance, while Return on Assets (ROA) had a negative effect on tax avoidance, firm size did not have a positive effect on tax avoidance, while Capital Intensity Ratio (CIR) and sales growth did not have negative effect on tax avoidance.
ANALISIS SEGMENTING DAN TARGETING TEMPAT BILLIARD DI WILAYAH JAKARTA BARAT
Putri Maulidina;
Nurhassanah Sofjan
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta
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DOI: 10.37365/ebid.v1i2.223
One of the objectives of providing billiard game entertainment services is to complement the market demand for billiard lovers in the scope of Jakarta, especially in the Greenlake city area, especially due to the lack of places to play billiards in the West Jakarta area that provide property and a comfortable and exciting place. In general, the craze of the Indonesian people, especially in Jakarta, for Billiard games is increasing, as seen by the number of new Billiard businesses or places to play in Jakarta. Billiard playing places that are in demand are certainly different, because the atmosphere of the Billiard playing place itself is a characteristic of each Billiard service provider. Likewise, the competitors of billiard game service providers in Jakarta are the most popular places to play in each region. Segmentation and targeting must be detailed in order to achieve customer satisfaction. The method used is descriptive qualitative using a purposive sampling approach
PENGARUH LEVERAGE DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA
Anggita Noviandini;
Emma Saur Nauli S
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta
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DOI: 10.37365/ebid.v1i2.185
This study aims to determine what factors influence Earnings Management by explaining empirical evidence regarding the effect of Leverage, Managerial Ownership, Institutional Ownership, and Firm Size as control variables. This study uses secondary data. The independent variables in this study are Leverage, Managerial Ownership and Institutional Ownership. The dependent variable in this study is Earnings Management. The control variable in this study is company size. The research data was obtained from annual reports published on the Indonesia Stock Exchange for 2019 – 2021. The sampling technique used was purposive sampling which obtained a total of 72 companies in mining companies listed on the Indonesia Stock Exchange in 2016 and homogeneous. This study uses multiple regression analysis method. The results of this study are (1) Leverage Has a Positive and Significant Effect on Earnings Management; (2) GCG KI does not have a positive effect on earnings management; (3) GCG KM does not have a positive effect on profit management; (4) Company Size Has a Positive and Significant Influence on Earnings Management.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIR MENJADI SEORANG AKUNTAN PUBLIK
Divina Fitriana;
Harti Budi Yanti
EBID: Ekonomi Bisnis Digital Vol 1, No 1 (2023): Juli
Publisher : STMIK Widuri Jakarta
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DOI: 10.37365/ebid.v1i1.174
The purpose of this research is to test and find out the influence of accounting students' interest in Financial Awards, Work Environment, social values, and Labor Market Considerationson accounting students' interest in becoming professional public accountants in active Bachelor of Accounting studentsclass of 2019at Trisakti University. This research is a type of quantitative research. The sampling technique of this research is purposivesamplingmetode, with the number of samples used as many as 100 samples. This research uses multiple linear regression method using SPSS version 25 as a data analysis technique. The result of the research shows that factors Financial Awards, Work Environment, and Labor Market Considerations have positive and significant affect on Accounting StudentsInterestin choosing a carrer to became a public accountant. While the social values has negative or no significant affect on Accounting Students Interest in choosing a carrer to became a public accountant
PENGARUH KESADARAN ANTI-FRAUD, KESESUAIAN KOMPENSASI, DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI
Devira Setiana;
Juniati Gunawan
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta
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DOI: 10.37365/ebid.v1i2.229
This research aims to test empirically the influence of anti-fraud awareness, the realization of peace, and individual morality on the tendency for accounting to occur in manufacturing companies operating in the automotive industry and rubber component production mining located in the Tangerang City area. The research method used is a quantitative method. The data used in this research is primary data. The data collection instrument used in this research was a questionnaire distributed to employees at one of the manufacturing industrial rubber part component companies in the Tangerang City area. This research is based on the Purposive Sampling method. The total research data obtained was 150 respondents. Hypothesis testing in this research uses multiple regression analysis techniques with a statistical approach operated through the SPSS Statistics version 25 program. The results showed that anti-fraud awareness, compliance compensation, and individual morality effect the tendency of accounting fraud.
ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT
Mahira Firnanda;
Hotman Tohir Pohan
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta
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DOI: 10.37365/ebid.v1i2.198
This study aims to analyze fraud diamonds in detecting fraudulent financial statements. This research was conducted using quantitative methods. In this study, the population was taken from banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The type of data used in this study is secondary data, where this data comes from the company's financial statements. This study also used a purposive sampling method in selecting the sample and produced 41 banking companies over a period of 3 years with a total of 123 observed data samples. The analysis technique used by the authors in this research is the classical assumption test, and multiple linear regression tests. The test results in this study show that Financial Stability and Directors Change had no effect on Fraudulent Financial Statements, External Pressure and Ineffective Monitoring had negative effect on Fraudulent Financial Statements. Meanwhile, Financial Targets had a positive effect on Fraudulent Financial Statements.
ANALISIS POSITIONING COFFEE SHOP LOKAL DI WILAYAH JABODETABEK
Annysa Alifia Putri;
Sri Vandayuli Riorini
EBID: Ekonomi Bisnis Digital Vol 2, No 1 (2024): Juli
Publisher : STMIK Widuri Jakarta
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DOI: 10.37365/ebid.v2i1.276
This research aims to examine the concept of coffee shop brand positioning in Indonesia, namely Kopi Janji Jiwa, Kopi Kenangan, Point Coffee, Kopi Lain Hati, and Kopi Kulo. The data collection method used was by distributing questionnaires online with samples taken using non-probability sampling techniques with purposive sampling to respondents who enjoy 5 coffee shop brands in Indonesia. Descriptive testing is used to analyze the influence of positioning on the coffee shop brand. The data used in this research is primary data obtained from distributing questionnaires to 41 respondents. This research uses cross sectional research, namely a research method carried out over a relatively short time and in a certain place. The data analysis method used in this research is to analyze the attributes owned using the attribute based approach. In this research, three outputs will be produced, namely canonical discriminant function, preference map, as well as market strategy and marketing mix.
PENGARUH SERVICE QUALITY TERHADAP CUSTOMER LOYALTY YANG DIMEDIASI CUSTOMER SATISFACTION DI E-COMMERCE
Meigy Soelyono;
Moch Sabur
EBID: Ekonomi Bisnis Digital Vol 2, No 2 (2024): Desember
Publisher : STMIK Widuri Jakarta
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DOI: 10.37365/ebid.v2i2.293
E-commerce involves a series of processes for buying and selling goods and services online. In Indonesia, e-commerce users reached 196.47 million and are expected to increase to 244.67 million by 2027 (Statista, 2023). Tokopedia, as a significant e-commerce platform, continues to improve its service quality to maintain customer loyalty and increase the number of customers. This study analyzes the impact of service quality on customer loyalty, mediated by customer satisfaction. Using a quantitative approach with a survey method, a sample of 400 respondents who follow Tokopedia's account was obtained through the Taro Yamane formula. Data were collected through an online questionnaire and analyzed using PLS-SEM with SmartPLS software. The results show a positive and significant influence of service quality on customer loyalty, mediated by customer satisfaction. This research provides insights into the importance of service quality in enhancing customer satisfaction and loyalty on the Tokopedia e-commerce platform.