E-QIEN - Jurnal Ekonomi dan Bisnis
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KEBIJAKAN KEUANGAN NASIONAL TERHADAP PERMASALAHAN EKONOMI DAN BISNIS SELAMA PANDEMI COVID-19 DI INDONESIA
Get PDFIndonesia is a country affected by the Covid-19 outbreak, and this has caused various shocks, including in the economic and business sectors. In this case the economic side offers several solutions and the role of policy for the economy during the face of the co-19 pandemic. The purpose of this study is to determine the impact of the presence of the National Financial Policy on the field of Economy and Business in Indonesia today. The type of research used is a descriptive qualitative approach method with data analysis techniques and library research. The results of this study indicate that the Covid-19 Pandemic has had an impact on the global economy including the economy in Indonesia. This causes a decrease in demand for products and also affects investment realization. In this case the National Financial Policy has an impact and provides solutions in the field of Economy and Business during a pandemic including: (1) direct cash disbursement; (2) the existence of superior business capital assistance for the business sector or MSMEs; (3) increasing economic and financial literacy through the development of financial technology.Indonesia is a country affected by the Covid-19 outbreak, and this has caused various shocks, including in the economic and business sectors. In this case the economic side offers several solutions and the role of policy for the economy during the face of the co-19 pandemic. The purpose of this study is to determine the impact of the presence of the National Financial Policy on the field of Economy and Business in Indonesia today. The type of research used is a descriptive qualitative approach method with data analysis techniques and library research. The results of this study indicate that the Covid-19 Pandemic has had an impact on the global economy including the economy in Indonesia. This causes a decrease in demand for products and also affects investment realization. In this case the National Financial Policy has an impact and provides solutions in the field of Economy and Business during a pandemic including: (1) direct cash disbursement; (2) the existence of superior business capital assistance for the business sector or MSMEs; (3) increasing economic and financial literacy through the development of financial technology
DETERMINAN AGRESIVITAS PAJAK PERUSAHAAN MANUFAKTUR SEBELUM MASA PANDEMI DI BURSA EFEK INDONESIA PERIODE 2017 – 2019
Get PDFThe difference in perspective on taxes between the government and company managers who consider taxes is a burden that reduces company profits which has an impact on reducing the prosperity of companies and managers as agents, while on the state side taxes are as a function of the budget for state management. This difference in interests encourages managers to take tax aggressiveness to reduce the tax burden. This study aims to determine the factors that can encourage tax aggressiveness, including Profitability, Company Size, Leverage, Capital Intensity and Independent Commissioners. With a population of all manufacturing companies listed on the Indonesia Stock Exchange prior to the Covid-19 pandemic for the 2017-2019 period, using the Non-Probability Sampling technique, using the purposive sampling method. Data analysis used was data pooling test, descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that the variable company size has sufficient evidence of a significant positive effect on tax aggressiveness and the independent commissioner variable has sufficient evidence of a significant negative effect on tax aggressiveness, while the variables of Profitability, Leverage and Capital Intensity have insufficient evidence of a significant effect on tax aggressiveness.
Perbedaan perspektif atas pajak antara pemerintah dan manajer perusahaan yang menganggap pajak merupakan beban yang mengurangi laba perusahaan yang berdampak pada berkurangnya kemamkuran perusahaan maupun manager sebagai agen, sedangkan di sisi negara pajak merupakan fungsi budgetair untuk pengelolaan negara. Perbedaan kepentingan ini mendorong manajer melakukan tindakan agresivitas pajak, untuk mengurangi beban pajak. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang dapat mendorong tindakan agresivitas pajak antara lain Profitabilitas, Ukuran Perusahaan, Leverage, Capital Intensity dan Komisaris Independen. Dengan populasi seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sebelum masa pandemi covid-19 periode 2017 – 2019, dengan teknik pengambilan sampel Non-Probability Sampling , dengan metode purposive sampling. Analisis data yang digunakan adalah uji pooling data, stastistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa variabel Ukuran Perusahaan cukup bukti berpengaruh positif secara signifikan terhadap Agresivitas Pajak dan variabel Komisaris Independen cukup bukti berpengaruh negatif secara signifikan terhadap Agresivitas Pajak, sedangkan variabel Profitabilitas, Leverage dan Capital Intensity tidak cukup bukti berpengaruh secara signifikan terhadap Agresivitas Pajak
MODERASI PERTUMBUHAN PERUSAHAAN DIANTARA PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN TERINDEKS LQ45 DI BURSA EFEK INDONESIA
Get PDFThe information that is often needed by investors is about the company\u27s ability to generate profits which is calculated using the profitability ratio. profitability is the most important determinant of profitability because the main indicator of a company\u27s ability to pay dividends is the company\u27s ability to generate profits. In addition to analyzing profitability ratios, investors also need to consider share ownership by directors or commissioners of the company. This study aims to determine and analyze the effect of working capital turnover, inventory turnover and accounts receivable turnover on profitability. Knowing and analyzing working capital turnover, inventory turnover and accounts receivable turnover on profitability with company growth as a Moderating Variable. In this study, the population is Lq45 companies listed on the Indonesia Stock Exchange in 2016-2020. From the total population, the sample is determined as many as 40 companies. The data used in this study are primary data and secondary data, while the technique of collecting data on the company\u27s financial statements. Data analysis techniques in this research use 2 data analysis methods, namely multiple regression and Moderated Regression Analysis (MRA). Based on the findings of working capital turnover, inventory turnover and accounts receivable turnover have a significant effect on profitability. Company growth is able to moderate the effect of working capital turnover, inventory turnover and accounts receivable turnover on profitability,The information that is often needed by investors is about the company\u27s ability to generate profits which is calculated using the profitability ratio. profitability is the most important determinant of profitability because the main indicator of a company\u27s ability to pay dividends is the company\u27s ability to generate profits. In addition to analyzing profitability ratios, investors also need to consider share ownership by directors or commissioners of the company. This study aims to determine and analyze the effect of working capital turnover, inventory turnover and accounts receivable turnover on profitability. Knowing and analyzing working capital turnover, inventory turnover and accounts receivable turnover on profitability with company growth as a Moderating Variable. In this study, the population is Lq45 companies listed on the Indonesia Stock Exchange in 2016-2020. From the total population, the sample is determined as many as 40 companies. The data used in this study are primary data and secondary data, while the technique of collecting data on the company\u27s financial statements. Data analysis techniques in this research use 2 data analysis methods, namely multiple regression and Moderated Regression Analysis (MRA). Based on the findings of working capital turnover, inventory turnover and accounts receivable turnover have a significant effect on profitability. Company growth is able to moderate the effect of working capital turnover, inventory turnover and accounts receivable turnover on profitability
THE EFFECT OF PRICE, PRODUCT, AND FLASH SALE ON REPURCHASE DECISION WITH CUSTOMER SATISFACTION AS MODERATION ON TIKTOKSHOP FEATURES: PENGARUH HARGA, PRODUK, DAN FLASH SALE TERHADAP KEPUTUSAN REPURCHASE DENGAN KEPUASAN CUSTOMER SEBAGAI MODERASI PADA FITUR TIKTOKSHOP
No full textThe development of the internet from year to year continues to increase, this makes the growth of e-commerce businesses appear, one of which is Tiktokshop. This study aims to analyze the effect of price, product, and flash sales to repurchase decisions with consumer satisfaction as a variable moderating Tiktokshop. The research technique used is quantitative, data collection uses a questionnaire method and the sample in this study amounted to 100 people. The analysis in this study was assisted using SPSS and SmartPLS. The result is Price has a significant effect on repurchase decisions, product quality has a significant effect on repurchase decisions, a flash sale has a significant effect on purchasing decisions, and customer satisfaction has a significant effect on repurchase decisions. Customer satisfaction does not moderate the effect of price on repurchase decisions, customer satisfaction does not moderate the effect of product quality on repurchase decisions, and customer satisfaction moderates the effect of promotions on consumer repurchase decisions at Tiktokshop.Perkembangan internet dari tahun ke tahun terus meningkat, hal ini membuat pertumbuhan bisnis e-commerce muncul salah satunya adalah Tiktokshop. Penelitian ini bertujuan untuk menganalisis pengaruh harga, produk, dan flash sale terhadap keputusan pembelian ulang dengan kepuasan konsumen sebagai variabel pemoderasi Tiktokshop. Teknik penelitian yang digunakan adalah kuantitatif, pengumpulan data menggunakan metode angket dan sampel dalam penelitian ini berjumlah 100 orang. Analisis dalam penelitian ini dibantu dengan bantuan SPSS dan SmartPLS. Hasilnya adalah Harga berpengaruh signifikan terhadap keputusan pembelian ulang, kualitas produk berpengaruh signifikan terhadap keputusan pembelian ulang, flash sale berpengaruh signifikan terhadap keputusan pembelian, dan kepuasan pelanggan berpengaruh signifikan terhadap keputusan pembelian ulang. Kepuasan pelanggan tidak memoderasi pengaruh harga terhadap keputusan pembelian ulang, kepuasan pelanggan tidak memoderasi pengaruh kualitas produk terhadap keputusan pembelian ulang, dan kepuasan pelanggan memoderasi pengaruh promosi terhadap keputusan pembelian ulang konsumen di Tiktokshop
ANALISIS LAPORAN KEUANGAN PERUSAHAAN BUMN SEKTOR TRANSPORTASI DAN PERGUDANGAN UNTUK MENILAI KINERJA KEUANGAN SEBELUM DAN MASA PANDEMI COVID-19 (STUDI KASUS PADA PT KERETA API INDONESIA (PERSERO) TAHUN 2018-2020)
Get PDFThe purpose of this study was to determine the financial performance of state-owned companies at PT Kereta Api Indonesia (Persero) before and during the 2018-2020 covid-19 pandemic based on the results of financial statement analysis which is expected to be able to provide information on financial performance results before and during the covid-19 pandemic to the public. company as a material for decision making and the general public. This study uses a quantitative descriptive research method in the form of secondary data derived from the financial statements of PT Kereta Api Indonesia (Persero) which consists of an income statement, a statement of changes in equity and a balance sheet obtained from https://ppid.kai.id/. This study uses data analysis techniques in the form of financial ratios consisting of liquidity ratios, solvency ratios, activity ratios and profitability ratios. Based on the results of this study, it shows that financial performance can not be said to be good considering the impact of the covid-19 pandemic in 2020 which caused a decrease in revenue and the PPKM/PSBB policies issued by the government resulted in a significant decrease in passenger volume.Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan perusahaan BUMN pada PT Kereta Api Indonesia (Persero) sebelum dan masa pandemi covid-19 tahun 2018-2020 berdasarkan hasil analisis laporan keuangan yang diharapkan mampu memberikan informasi hasil kinerja keuangan sebelum dan masa pandemi covid-19 kepada perusahaan sebagai bahan pengambilan keputusan dan masyarakat umum. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif berupa data sekunder yang berasal dari laporan keuangan PT Kereta Api Indonesia (Persero) yang terdiri dari laporan laba rugi, laporan perubahan ekuitas dan neraca yang diperoleh dari https://ppid.kai.id/. Penelitian ini menggunakan teknik analisis data berupa rasio keuangan yang terdiri dari rasio likuiditas, rasio solvabilitas, rasio aktivitas dan rasio profitabilitas. Berdasarkan hasil penelitian ini menunjukkan bahwa kinerja keuangan belum bisa dikatakan baik dilihat dampak pandemi covid-19 pada tahun 2020 yang menyebabkan penurunan pendapatan dan kebijakkan PPKM/PSBB yang dikeluarkan oleh pemerintah mengakibatkan volume penumpang mengalami penurunan signifikan
PENGARUH CORPORATE GOVERNANCE, LIKUIDITAS, PROFITABILITAS, DAN ENTERPRISE SIZE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Studi Empiris pada Perusahaan Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020)
Get PDFAlong with the development of the economic sector in Indonesia, especially in the consumer goods industry sector, which is an industry whose business is engaged in producing the basic needs of the Indonesian people, there has certainly been a lot of progress. Progress in consumer goods companies can be seen in the number of consumer goods companies that have been listed on the Indonesia Stock Exchange and also many companies that have gone public. This study aims to determine how the influence of managerial ownership, profitability, liquidity and enterprise size on corporate social responsibility disclosure by using a quantitative and purposive approach for sampling methods. The results of this study indicate that liquidity and profitability have an effect on corporate social responsibility disclosure, meanwhile managerial ownership and business size have no effect on corporate social responsibility disclosure.Along with the development of the economic sector in Indonesia, especially in the consumer goods industry sector, which is an industry whose business is engaged in producing the basic needs of the Indonesian people, there has certainly been a lot of progress. Progress in consumer goods companies can be seen in the number of consumer goods companies that have been listed on the Indonesia Stock Exchange and also many companies that have gone public. This study aims to determine how the influence of managerial ownership, profitability, liquidity and enterprise size on corporate social responsibility disclosure by using a quantitative and purposive approach for sampling methods. The results of this study indicate that liquidity and profitability have an effect on corporate social responsibility disclosure, meanwhile managerial ownership and business size have no effect on corporate social responsibility disclosure
PENGARUH PELATIHAN DAN PENGEMBANGAN KARIR TERHADAP KINERJA KARYAWAN PADA PT PEGADAIAN (PERSERO) BATAM
Get PDFEmployee performance at PT Pegadaian (Persero) Batam is examined in this article to see whether training and career development have a significant impact on employee performance, or if these two factors are interrelated in any way. In particular, this essay will look into whether or not employee performance at PT Pegadaian (Persero) Batam is affected by training and career development (Persero). Batam. The research was quantitative in nature, with both primary and secondary data sources utilized. For the primary data, questionnaires and a collection of statements with Likert-scale measures were distributed. In addition, 105 employees of PT Pegadaian (Persero) Batam were asked to fill out questionnaires. Because of its adaptability, the Likert scale was selected as the measurement tool. Analysis results were validated by using descriptive statistical methods, as well as checks for data quality, influence and hypothesis testing. The SPSS 25 statistical program was used by the researcher to do all of the relevant data calculations. According to the results of the t-test, both training and career development had a substantial impact on employee performance. Employee performance was also significantly influenced by the training variable. There is a correlation between employee performance and training and career advancement, but this is not a causative relationship, according to the results of the F test.Employee performance at PT Pegadaian (Persero) Batam is examined in this article to see whether training and career development have a significant impact on employee performance, or if these two factors are interrelated in any way. In particular, this essay will look into whether or not employee performance at PT Pegadaian (Persero) Batam is affected by training and career development (Persero). Batam. The research was quantitative in nature, with both primary and secondary data sources utilized. For the primary data, questionnaires and a collection of statements with Likert-scale measures were distributed. In addition, 105 employees of PT Pegadaian (Persero) Batam were asked to fill out questionnaires. Because of its adaptability, the Likert scale was selected as the measurement tool. Analysis results were validated by using descriptive statistical methods, as well as checks for data quality, influence and hypothesis testing. The SPSS 25 statistical program was used by the researcher to do all of the relevant data calculations. According to the results of the t-test, both training and career development had a substantial impact on employee performance. Employee performance was also significantly influenced by the training variable. There is a correlation between employee performance and training and career advancement, but this is not a causative relationship, according to the results of the F test
ACCOUNTING KNOWLEDGE FOR SMALL AND MEDIUM MICRO ENTERPRISES (MSMEs) ON FINANCIAL STATEMENTS
Get PDFThe emergence of MSME actors contributes to the Indonesian economy. But unfortunately, many MSME actors still have difficulties managing their finances. This is due to their lack of accounting knowledge, so it isn’t easy to make good financial reports. This study aims to see how the understanding of nutmeg SMEs regarding their expertise in accounting for financial statements. This research will then use a qualitative approach as the method. The data used in this study came from various studies and previous studies that are still relevant to this research. After the research data is collected, the data will be analyzed to find the results. This study found that there were financial reports or bookkeeping records by MSME actors even though the form was still relatively simple. Then because the level of education is still primarily low, these MSME actors still find it challenging to make excellent and standard financial reports.The emergence of MSME actors contributes to the Indonesian economy. But unfortunately, many MSME actors still have difficulties managing their finances. This is due to their lack of accounting knowledge, so it isn’t easy to make good financial reports. This study aims to see how the understanding of nutmeg SMEs regarding their expertise in accounting for financial statements. This research will then use a qualitative approach as the method. The data used in this study came from various studies and previous studies that are still relevant to this research. After the research data is collected, the data will be analyzed to find the results. This study found that there were financial reports or bookkeeping records by MSME actors even though the form was still relatively simple. Then because the level of education is still primarily low, these MSME actors still find it challenging to make excellent and standard financial reports
ANALISIS MODAL MANUSIA TERHADAP PERTUMBUHAN EKONOMI ANTAR PROPINSI DI PULAU JAWA
Get PDFEconomic growth is the main condition for increasing the standard of living of a country. Economic growth of a region is not only seen from the Gross Regional Domestic Product (GRDP) as a reference for regional welfare, it is also seen from the Human Development Index (HDI). The Human Development Index is an indicator that covers several qualities of human life, namely education, health and the laborforce. The purpose of this study was to analyze the effect of education, health and labor force variables on economic growth in Java Island. The analytical technique used in this study is a multiple liner regression analysis. The data used in this study is panel data, namely by combining time series and cross section data from 2010 to 2019 and 6 provinces in Java Island. The results showed that all the independent variables, namely education, health and the labor force together had a positive effect on economic growth. While the most influential variable on economic growth is education. Education is considered to have the most important role in determining human quality. The higher the education level of the labor, the higher the productivity and the higher the economic growth of a country
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEMISKINAN DIKABUPATEN BENGKALIS
Get PDFThis study aims to analyze the effect of economic growth, unemployment rate, per capita expenditure and education on poverty in Bengkalis Regency. This research is a research using time series data from 2011 to 2020. By using a qualitative descriptive method of multiple regression models with simple least squares analysis technique (Ordinary Least Square (OLS). Based on the results of the study, it is known that economic growth has a negative and significant effect on poverty in Bengkalis Regency. This means that when economic growth increases, it will encourage poverty reduction. Unemployment rate has a positive and significant effect on poverty in Bengkalis Regency. This means that changes in the unemployment rate can affect changes in poverty. Expenditure per capita has a negative and significant impact on poverty in Bengkalis Regency. Bengkalis Regency. This means that when per capita expenditure has increased it will encourage a reduction in poverty. Education has a negative and significant impact on poverty in Bengkalis Regency. This means that when education has increased, it will encourage poverty reductionThis study aims to analyze the effect of economic growth, unemployment rate, per capita expenditure and education on poverty in Bengkalis Regency. This research is a research using time series data from 2011 to 2020. By using a qualitative descriptive method of multiple regression models with simple least squares analysis technique (Ordinary Least Square (OLS). Based on the results of the study, it is known that economic growth has a negative and significant effect on poverty in Bengkalis Regency. This means that when economic growth increases, it will encourage poverty reduction. Unemployment rate has a positive and significant effect on poverty in Bengkalis Regency. This means that changes in the unemployment rate can affect changes in poverty. Expenditure per capita has a negative and significant impact on poverty in Bengkalis Regency. Bengkalis Regency. This means that when per capita expenditure has increased it will encourage a reduction in poverty. Education has a negative and significant impact on poverty in Bengkalis Regency. This means that when education has increased, it will encourage poverty reductio