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Ahmad Ulil Albab Al Umar
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INDONESIA
Jurnal Ekonomi, Manajemen, Akuntansi
Published by CV ULIL ALBAB CORP
ISSN : -     EISSN : 28285298     DOI : 10.56799
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi merupakan jurnal yang diterbitkan oleh CV ULIL ALBAB CORP. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi menerbitkan artikel hasil penelitian dan kajian literatur dari bidang ekonomi, manajemen, akuntansi baik dari perspektif konvensional dan/atau Islam namun juga tidak terbatas pada bidang ilmu-ilmu sosial. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi terbit setahun 6 kali tiap tahun. Jurnal ini merupakan wadah bagi para akademisi, praktisi, mahasiswa, maupun lapisan masyarakat lain untuk mempublikasikan hasil penelitian dan pemikirannya. Jurnal ini menerima artikel dengan seleksi secara ketat dan berkomitmen menjaga kualitas artikel.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 265 Documents
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Search results for , issue "Vol. 3 No. 6: September 2024" : 265 Documents clear
Pengaruh Current Ratio Dan Debt to Equity Ratio Terhadap Return On Asset Pada Perusahaan Sektor Industri Rokok Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023 Azis Alhadiansyah; Iwan Asmadi; Bambang Haryono
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5101

Abstract

Indonesia, sebagai salah satu penghasil tembakau terbesar di dunia, juga merupakan pasar tembakau terbesar. Rokok telah menjadi bagian tak terpisahkan dari kehidupan banyak masyarakat Indonesia, baik muda maupun tua, pria maupun wanita. Kemampuan perusahaan untuk memenuhi kewajiban keuangannya dan menghasilkan keuntungan menunjukkan bahwa kondisi perusahaan baik. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return On Asset. Penelitian ini menggunakan metode statistik kuantitatif deskriptif. Peneliti mengumpulkan, mengklasifikasikan, dan menganalisis data sampel menggunakan teknik sampling jenuh. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan yang diperoleh dari website resmi Bursa Efek Indonesia. Sampel 4 perusahaan dianalisis menggunakan program IBM SPSS 27. Hasil penelitian dan pengujian hipotesis secara parsial Current Ratio berpengaruh signifikan terhadap Return On Asset dengan nilai thitung 4.139 > ttabel 2.160. Debt to Equity Ratio berpengaruh signifikan terhadap Return On Asset dengan nilai thitung 2.435 > ttabel 2.160. Hasil penelitian dan pengujian hipotesis dengan nilai Fhitung 8.620 > Ftabel 3.805 dari Current Ratio dan Debt to Equity Ratio secara simultan berpengaruh secara positif dan signifikan terhadap Return On Asset pada perusahaan sektor industri rokok yang terdaftar di Bursa Efek Indonesia periode 2020-2023.
The Influence Of Social Media Influencers, Service Quality On Customer Buying Decision Through Trustworthiness On Gojek Elsa Niarawati; Zulvia Khalid
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5103

Abstract

This Independent Research aims to analyze the influence of Social Media Influencers (X1), Service Quality (X2), and Trustworthiness (Z) on Customer Buying Decision (Y) of Gojek Customers in South Tangerang. Furthermore, instrument used in this research is questionnaire, then processed through SPSS 22.0 with several test conducted namely, data analysis, validity test, reliability test, correlation test, f-test, t-test, multiple regression analysis and hypothesis testing. Meanwhile, the amounts of participations in this study were 97 respondents using purposive sampling method with population the customer of Gojek that are living in South Tangerang. Conclusion is obtained through T Test that indicate social media influencer have significant influence on customer buying decision as partially. Service Quality have significant influence on customer buying decision as partially. Trustworthiness have significant influence on customer buying decision as partially.
Pengaruh Corporate Social Responsibility Dan Good Corporate Governance Terhadap Manajemen Laba Ami Ami; Lindawati Lindawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5104

Abstract

This study aims to determine the effect of motivation and work discipline on the performance of employees at the Department of Population and Civil Registration of Tangerang City in providing administrative services. This research employs a descriptive quantitative statistical approach, using primary data. Data collection was carried out through questionnaires, with 93 respondents selected through random sampling, and data was processed using SPSS version 26. The results of the study indicate the regression equation Y = 2.423 + 0.382X1 + 0.628X2, showing that both motivation and work discipline have a positive and significant effect on employee performance. Simultaneously, motivation and work discipline positively and significantly influence employee performance, with an R square value in the determination test of 0.652. Thus, motivation and work discipline account for 65.2% of the variation in employee performance at the Department of Population and Civil Registration of Tangerang City, which is categorized as strong.
Pengaruh Lingkungan Wajib Pajak, Sikap Rasional Dan Pemanfaatan Teknologi Informasi Terhadap Kepatuhan Wajib Pajak Eneng Rahmawati; Wulandari Cahyani Putri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5105

Abstract

This research aims to determine the influence of the taxpayer's environment, rational attitudes, and the use of information technology on taxpayer compliance. This type of research uses associative quantitative research. The population used in this research were students at Pamulang University, Undergraduate Accounting Study Program Semesters 1-8, Regular Ck and Cs. The sampling technique uses convinience sampling which determines the most suitable criteria for determining this research. The sampling technique used the Slovin formula so that the total sample used in this research was 100 respondents. The data analysis technique uses multiple linear regression with the help of SPSS version 28 software. The results of this research show that simultaneously the taxpayer's environment, rational attitudes and the use of information technology have a significant effect on taxpayer compliance. Meanwhile partially, the taxpayer's environment has no effect on taxpayer compliance. Rational attitudes have a significant effect on taxpayer compliance. The use of information technology has a significant effect on taxpayer compliance.
Pengaruh Persepsi Tarif Pajak, Sanksi Perpajakan, Dan Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak Salsa Pramudita; Wulandari Cahyani Putri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5106

Abstract

This research aims to determine the influence of perceptions of tax rates, tax sanctions, and the implementation of government regulation number 23 of 2018 on taxpayer compliance. This type of research is quantitative research with primary data sources. The population in this research are UMKM business actors registered with the South Tangerang City Cooperatives and SMEs Service. The sample selection method used in this research was convenience sampling so that the final sample obtained using this method was 100 respondents. The data technique uses multiple regression analysis methods with the help of Microsoft Excel and SPSS Version 28 data processing. The research results simultaneously show that the variables of perception of tax rates, tax sanctions, and the implementation of government regulation number 23 of 2018 have a simultaneous effect on taxpayer compliance. Partially, it shows that the tax rate perception variable has no effect on taxpayer compliance. Furthermore, the tax sanctions variable influences taxpayer compliance. Meanwhile, the variable implementation of government regulation number 23 of 2018 has no effect on taxpayer compliance.
Peran Leverage Sebagai Pemediasi Pengaruh Komite Audit dan Sales Growth Terhadap Tax Avoidance Cindi Marselino; Ariefanda Iqbal Perdana; Muhsin Muhsin
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5110

Abstract

Abstract The purpose of this study is to examine the effect of the audit committee and sales growth on tax avoidance, with leverage as an intervening variable. The population in this study consists of manufacturing industries in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the years 2020-2023. The sample selection in this study used purposive sampling, resulting in a total of 57 samples from the food and beverage sub-sector manufacturing industries. The data were analyzed using Partial Least Square (PLS) with the support of the SmartPLS 4 application. The results of the study show that the audit committee has a negative effect on leverage, sales growth has a negative effect on leverage, leverage has a positive effect on tax avoidance, the audit committee has a positive effect on tax avoidance, sales growth has a positive effect on tax avoidance, leverage can mediate the effect of the audit committee on tax avoidance, and leverage cannot mediate the effect of sales growth on tax avoidance. Keywords: Audit committee; sales growth; tax avoidance; leverage.
Rantai Pasok Hasil Tangkapan Nelayan Di Kecamatan Pandan Kabupaten Tapanuli Tengah Provinsi Sumatera Utara Husnul Yaqin Harahap; Juliana Pebrina Siburian; Tirta Anugerah; Mutiara Alkayakni Harahap; Fiki Harjuni
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5115

Abstract

Pemanfaatan hasil kelautan dan perikanan dalam meningkatkan kesejahteraan nelayan harus diupayakan dari hulu hingga hilirnya. Salah satu caranya adalah dengan melakukan pendekatan rantai pasok yang efektif dan terintegrasi. Tujuan penelitian ini untuk mengetahui rantai pasok hasil tangkapan nelayan di Kecamatan Pandan Kabupaten Tapanuli Tengah Provinsi Sumatera Utara. Penelitian dilaksanakan pada tanggal 5 Januari – 20 Januari tahun 2024 di Kecamatan Pandan, Tapanuli Tengah, Provinsi Sumatera Utara. Metode yang digunakan adalah metode deskriptif kualitatif. Berdasarkan hasil penelitian yang telah dilaksanakan, hasil tangkapan nelayan di Kecamatan Pandan terdiri atas tiga alur, pertama alur rantai pasok nelayan kepada pedagang pengepul, kedua nelayan kepada pedagang pengecer, dan ketiga adalah nelayan langsung menjual hasil tangkapnnya kepada konsumen. Terdapat 3 aliran keuangan yang terjadi dalam penelitian ini, pertama aliran keuangan yang dibayarkan dari pedagang pengepul kepada nelayan, kedua yaitu aliran keuangan yang dibayarkan oleh pedagang pengecer kepada nelayan, ketiga yaitu aliran keuangan yang dibayarkan oleh konsumen kepada nelayan. Terkait dengan aliran informasi yang terjadi pada penelitian ini, ditemukan 3 aliran informasi, pertama yaitu aliran informasi antara nelayan dengan pedagang pengepul, kedua aliran informasi antara pedagang pengecer dengan pedagang pengepul, dan ketiga yaitu aliran Informasi antara pedagang pengecer dengan konsumen.
Pengaruh ROA, ROE, dan EPS Terhadap Harga Saham Perbankan Buku III Yang Tercatat di BEI Kenisha Arvianetta Sutantio; Amelia Setiawan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5117

Abstract

The investment in the capital market is currently increasing among the public, emphasizing the urgency of providing financial literacy to enable individuals to make informed and intelligent investment decisions in the capital market. BUKU III was selected due to the relatively low per-share stock prices of the existing banks, allowing the public to have higher purchasing power. ROA, ROE, and EPS were chosen as the factors under review due to their widespread availability in financial reports, serving as a reference for the public in determining their investment choices. Previous studies focused on the impact of ROA, ROE, and EPS on stock prices in the BUKU IV (Tahir, Djuwarsa, and Mayasari, 2021). Their findings revealed that ROA had no significant independent influence on stock prices. Conversely, ROE and EPS, independently, significantly influenced stock prices in BUKU IV banks. Additionally, the simultaneous impact of ROA, ROE, and EPS affected the stock prices of BUKU IV banks. This study aims to explore whether ROA, ROE, and EPS exert influence on the BUKU III banks stock prices listed on the Indonesia Stock Exchange. The research method employed is the hypotheticodeductive method, utilizing quarterly data from 2018 to 2022, with a sample size of 5 companies. Data were collected from Stockbit, and the analysis methods used included t-tests, F-tests, and multiple linear regression analysis using Microsoft Office Excel and SPSS tools. The results indicate that ROA, ROE, and EPS do not have a partial or simultaneous impact on the stock prices of BUKU III banks.
Pengaruh Brand Image, Kualitas Produk dan Persepsi Harga Terhadap Loyalitas Konsumen: Studi pada Konsumen Produk Zara Pondok Indah Mall 2 di Jakarta Selatan Dandi Maulana Bajuri; Rina Ayu Vildayanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5118

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh Brand Image, Kualitas Produk dan Persepsi Harga terhadap Loyalitas Konsumen. Sampel dalam penelitian ini adalah 100 konsumen Produk Zara Pondok Indah Mall 2, di Jakarta Selatan, metode yang digunakan Non Probability Sampling dengan teknik Accidental Technique. Pengumpulan data dengan cara menyebarkan kuesioner. Instrumen penelitian berbentuk kuesioner dengan Skala Likert. Hasil jawaban responden atas kuesioner yang diberikan kemudian diolah menggunakan Software SPSS Versi 26. Hasil penelitian menunjukkan bahwa variabel brand image, kualitas produk dan persepsi harga terdapat pengaruh signifikan terhadap loyalitas konsumen.
Pengaruh Co-Branding, Kualitas Produk dan Harga Terhadap Keputusan Pembelian pada Pelanggan Cafe Minuman Haus di Tangerang Selatan Shakiara Fadhilah Putri; Rina Ayu Vildayanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5119

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Co-branding terhadap Keputusan Pembelian Pelanggan pada Cafe Minuman Haus di Tangerang Selatan, untuk mengetahui pengaruh Kualitas Produk terhadap Keputusan Pembelian Pelanggan pada Cafe Minuman Haus di Tangerang Selatan, untuk mengetahui pengaruh Harga terhadap Keputusan Pembelian Pelanggan pada Cafe Minuman Haus di Tangerang Selatan, untuk mengetahui pengaruh Co-Branding, Kualitas Produk dan Harga secara simultan terhadap Keputusan Pembelian Pelanggan pada Cafe Minuman Haus di Tangerang Selatan. Sampel pada penelitian ini adalah 100 pelanggan cafe minuman haus, di Tangerang Selatan. Metode pengambilan sampel yang digunakan Non Probability Sampling dengan teknik Accidental Technique. Pengumpulan data dilakukan dengan cara menyebarkan kuesioner. Instrumen penelitian berbentuk kuesioner dengan skala Likert. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Hasil jawaban responden diolah menggunakan Software SPSS 26. Hasil penelitian menunjukkan bahwa Co-branding tidak berpengaruh terhadap Keputusan Pembelian pelanggan pada Cafe Minuman Haus di Tangerang Selatan, Kualitas Produk berpengaruh terhadap Keputusan Pembelian pelanggan pada Cafe Minuman Haus di Tangerang Selatan, Haga berpengaruh terhadap Keputusan Pembelian pelanggan pada Cafe Minuman Haus di Tangerang Selatan, Co-branding, Kualitas Produk dan Harga secara simultan berpengaruh terhadap Keputusan Pembelian pelanggan pada Cafe Minuman Haus di Tangerang Selatan.

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