E-QIEN - Jurnal Ekonomi dan Bisnis
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    ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris pada Perusahaan Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020)

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    Along with the development of the times, activities that occur in Indonesia have progressed very rapidly, one of which is the progress of the capital market, this progress is marked by the number of companies registering themselves on the IDX and also many companies that have gone public. This study aims to determine how the effect of public accounting firm size, firm size, auditor turnover, profitability, solvency, and ownership structure on audit report delays using a quantitative approach and purposive sampling method. The results of this study indicate that the size of the public accounting firm and solvency have an effect on audit report lag, while firm size, auditor turnover, profitability, and ownership structure have no effect on audit report lag.Seiring dengan perkembangan zaman, kegiatan yang terjadi di Indonesia mengalami kemajuan yang sangat pesat, salah satunya adalah kemajuan pasar modal, kemajuan ini ditandai dengan banyaknya perusahaan yang mendaftarkan diri di BEI dan juga banyak perusahaan yang telah pergi. publik. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh ukuran KAP, ukuran KAP, pergantian auditor, profitabilitas, solvabilitas, dan struktur kepemilikan terhadap audit report delays dengan menggunakan pendekatan kuantitatif dan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa ukuran KAP dan solvabilitas berpengaruh terhadap audit report lag, sedangkan ukuran perusahaan, pergantian auditor, profitabilitas, dan struktur kepemilikan tidak berpengaruh terhadap audit report lag

    PENGARUH KEMUDAHAN, RISIKO, MANFAAT DAN KENYAMANAN TERHADAP MINAT MENGGUNAKAN LAYANAN MOBILE BANKING

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    The research entitled The Effect of Ease, Risk, Benefit, and Convenience on Interest in using Mobile Banking aims to analyze and determine the effect of public interest in Sragen Regency in using Mobile Banking. The method used in this study is a comparative causal type with a quantitative approach. The population in this research is the people in Sragen Regency. While the sampling technique in this study used purposive sampling. So from the calculation result, the sample of this research is 100 samples from the total population in Sragen Regency. This research was processed using the Statistical Package for Social Science (SPSS) version 25 application. The results showed that convenience, risk, benefit and convenience significantly influenced the interest in using Mobile Banking in the community in Sragen Regency

    PENGARUH KUALITAS PRODUK TERHADAP MINAT BELI ( STUDI KASUS PADA SMARTPHONE SAMSUNG DI NEO KOMUNIKA)

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    The purpose of this study was to find out how the product quality on Samsung smartphones in CV. Neo Komunika, how is the interest in buying a Samsung smartphone at CV. Neo Komunika, and how the influence of product quality on buying interest in Samsung smartphones at CV. Neo Communications. The research method used is the associative method with quantitative data types and ordinal scales. Respondents taken in this study were consumers of CV. Neo Komunika with a sample size of 68 people. And processing data obtained from questionnaires distributed and then tested using validity test, reliability test, simple correlation test, coefficient of determination test, and hypothesis testing using t test > t-table or 8,238 > 1,670, then Ho is rejected and Ha is accepted which means quality product (X) has a positive effect on buying interest (Y) on Samsung smartphones at CV. Neo Communications, with a strong correlation coefficient of 0.712 and a coefficient of determination of 50% and the remaining 50% is influenced by factors not examined. Thus, it can be concluded that product quality has a positive influence on buying interest in Samsung smartphones at CV. Neo Communications. In other words, if the quality of the product is improved, the buying interest will also increase.Tujuan dari penelitian ini adalah untuk mengetahui bagaimana kualitas produk pada smartphone Samsung di CV. Neo Komunika, Bagaimana Minat Beli Smartphone Samsung di CV. Neo Komunika, dan bagaimana pengaruh kualitas produk terhadap minat beli smartphone Samsung di CV. Komunikasi Neo. Metode penelitian yang digunakan adalah metode asosiatif dengan tipe data kuantitatif dan skala ordinal. Responden yang diambil dalam penelitian ini adalah konsumen CV. Neo Komunika dengan jumlah sampel 68 orang. Dan pengolahan data yang diperoleh dari kuesioner yang disebarkan kemudian diuji dengan menggunakan uji validitas, uji reliabilitas, uji korelasi sederhana, uji koefisien determinasi, dan pengujian hipotesis menggunakan uji t > t-tabel atau 8,238 > 1,670, maka Ho ditolak dan Ha diterima yang artinya kualitas produk (X) berpengaruh positif terhadap minat beli (Y) pada smartphone Samsung di CV. Neo Komunikasi, dengan koefisien korelasi kuat sebesar 0,712 dan koefisien determinasi 50% dan sisanya 50% dipengaruhi oleh faktor yang tidak diteliti. Dengan demikian, dapat disimpulkan bahwa kualitas produk berpengaruh positif terhadap minat beli smartphone Samsung di CV. Komunikasi Neo. Dengan kata lain, jika kualitas produk ditingkatkan maka minat beli juga akan meningkat. &nbsp

    PELATIHAN INFORMASI DAN KOMUNIKASI TEKNOLOGI

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    Information and Communication Technology (ICT) currently affects every aspect of human life. They play an important role in the workplace, business, education and entertainment. In addition, many recognize ICT as a catalyst for change. Changes in working conditions, handling and exchange of information, teaching methods, learning approaches, scientific research, access to information and communication technology. In this digital era, the use of ICT in the classroom is essential to provide opportunities for students to learn and apply the skills needed for the 21st century. ICT is important for teachers in strengthening education and learning as well as playing a role as creators of the educational environment. ICTs help teachers present their teachings in an engaging and educational way to students at all levels of the educational program. Teaching in India today makes training programs using ICT terminology useful and interesting. Information and Communication Technology (ICT), represented by the Internet and interactive multimedia, is clearly an important focus for future education and needs to be effectively integrated into formal education and learning, especially in teacher education institutions.Teknologi Informasi dan Komunikasi (TIK) saat ini mempengaruhi setiap aspek kehidupan manusia. Mereka memainkan peran penting di tempat kerja, bisnis, pendidikan dan hiburan. Selain itu, banyak yang mengakui TIK sebagai katalis perubahan. Perubahan kondisi kerja, penanganan dan pertukaran informasi, metode pengajaran, pendekatan pembelajaran, penelitian ilmiah, akses teknologi informasi dan komunikasi. Di era digital ini, penggunaan TIK di kelas sangat penting untuk memberikan kesempatan kepada siswa untuk belajar dan menerapkan keterampilan yang diperlukan abad ke-21. TIK penting bagi guru dalam memperkuat pendidikan dan pembelajaran serta berperan sebagai pencipta lingkungan pendidikan. TIK membantu  guru  menyajikan ajaran mereka dengan cara yang menarik dan mendidik kepada siswa di semua tingkat program pendidikan. Mengajar di India saat ini membuat program pelatihan menggunakan terminologi TIK berguna dan menarik. Teknologi Informasi dan Komunikasi (TIK), yang diwakili oleh Internet dan multimedia interaktif, jelas merupakan fokus penting untuk pendidikan masa depan dan perlu diintegrasikan secara efektif ke dalam pendidikan dan pembelajaran formal, terutama di lembaga pendidikan guru

    PELATIHAN MEMBANGUN JARINGAN INTERNET PERGURUAN TINGGI SECARA SWADANA

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    Salah satu upaya perguruan tinggi dalam rangka memperluas jangkauan dan pemerataan pendidikan sampai dengan pelosok-pelosok daerah 3T adalah dengan pembangunan dan penerapan TIK dalam program belajar mengajar melalui e-learning. Salah satu konten kerjasama yang mengalir di dalam pipa link interkoneksi ini adalah internet yang di bagi pakai (share) dari Universitas Mulawarman untuk dapat dipergunakan sebagai mana mestinya oleh pengguna internet di Kantor Dinas Pendidikan. Internet yang dibagi pakai ini dapat dioperasikan selama 24 jam sehari dan 7 hari dalam seminggu. Terdapat 2 (dua) tujuan utama yang ingin dicapai melalui program kerja sama pemakaian internet ini yaitu meningkatkan kapasitas sarana prasarana teknologi informasi komunikasi yang dimiliki oleh Kantor Dinas Pendidikan Kutai Timur dan menyebarluaskan akses informasi pendidikan melalui konten aplikasi yang dapat diakses melalui jalur internet global. Dengan pencapaian tujuan ini diharapkan dapat menambah prasarana program pembelajaran yang dikerjasamakan antara Universitas Mulawarman dengan Pemerintah KabupatenKutai Timur. Rencana pengembangan lebih lanjut dari hasil-hasil yang telah dicapai diarahkan kepada upaya untuk terus menjaga kesinambungan operasionalisasi link interkoneksi yang ada serta meningkatkan penggunaan internet yang telah di share dengan menyebarluas akses kepada seluruh pegawai dan peserta didik lainnya yang berada di Kantor Dinas Pendidikan Kabupaten Kutai Timur

    PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL TERHADAP INDEKS PEMBANGUNAN MANUSIA DENGAN BELANJA MODAL SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PEMERINTAH DAERAH KABUPATEN/KOTA PROVINSI JAWA TENGAH TAHUN 2017-2020)

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    This study has a purpose, namely to determine the effect of the General Allocation Fund, Special Allocation Fund, and Profit Sharing Fund on the Human Development Index with Capital Expenditure as an Intervening Variable. The population in this study is DAU, DAK, DBH, Capital Expenditure, and HDI in the Regency/City of Central Java Province in 2017-2020. The samples used in this study were 124 samples. The method of sample collection using purposive sampling technique. The statistical method uses multiple linear regression analysis model. The results of this study indicate that DAK has an effect on HDI, while DAU and DBH have no effect on HDI. Furthermore, DAU has an effect on HDI through Capital Expenditures, while DAK and DBH have no effect on HDI through Capital Expenditures.Penelitian ini memiliki tujuan yaitu mengetahui pengaruh Dana Alokasi Umum, Dana Alokasi Khusus, dan Dana Bagi Hasil terhadap Indeks Pembangunan Manusia dengan Belanja Modal sebagai Variabel Intervening. Populasi dalam penelitian iniadalah DAU, DAK, DBH, Belanja Modal, dan IPM di Kabupaten/Kota Provinsi Jawa Tengah tahun 2017-2020. Sampel yang digunakan dalam penelitian ini sebanyak 124 sampel. Metode pengumpulan sampel dengan menggunakan teknik purposive sampling. Metode statistik menggunakan model analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa DAK berpengaruh terhadap IPM, sedangkan DAU dan DBH tidak berpengaruh terhadap IPM. Selanjutnya, DAU berpengaruh terhadap IPM melalui Belanja Modal, sedangkan DAK dan DBH tidak berpengaruh terhadap IPM melalui Belanja Modal

    ANALYSIS OF SUSTAINABLE ECONOMICS IN LEMBANG FAULT DISASTER-PRONE AREAS, INDONESIA

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    The geographical condition of Indonesia, at the confluence of three tectonic plates, results in the production of faults that can be found throughout the country, including the Lembang Fault. As a result of this state, the majority of the Lembang Fault area and its surroundings are disaster-prone, making the issue of economic resilience in disaster-prone areas crucial. Focus of ​​this research covers the villages traversed by the Lembang Fault. Over the past ten years, the economic growth in the region has been rather significant, particularly in eco and green tourism.  The objective of this study was to obtain a map of the level of economic activity to determine economic activity in the Lembang Fault-prone area and a map of economic development recommendation areas  in the Lembang Fault area.  The methodologies used are literature review, sample data collecting through public questionnaires, and secondary data gathering in hotel, restaurant, and tourism data. The outputs obtained from this study are a thematic map of economic activity and a thematic map of regional recommendations for economic development in the Lembang Fault area.  According to the findings, areas in the east (Bandung Barat Regency and Bandung Regency) with high and medium disaster risk values that are overlaid on low economic activity density values are the areas that allow for sustainable economic development. In the case of most high-risk overlay areas, further review on the preparation of mitigation and optimal community suppression is required in the event of an earthquake disaster caused by the Lembang Fault.The geographical condition of Indonesia, at the confluence of three tectonic plates, results in the production of faults that can be found throughout the country, including the Lembang Fault. As a result of this state, the majority of the Lembang Fault area and its surroundings are disaster-prone, making the issue of economic resilience in disaster-prone areas crucial. Focus of ​​this research covers the villages traversed by the Lembang Fault. Over the past ten years, the economic growth in the region has been rather significant, particularly in eco and green tourism.  The objective of this study was to obtain a map of the level of economic activity to determine economic activity in the Lembang Fault-prone area and a map of economic development recommendation areas  in the Lembang Fault area.  The methodologies used are literature review, sample data collecting through public questionnaires, and secondary data gathering in hotel, restaurant, and tourism data. The outputs obtained from this study are a thematic map of economic activity and a thematic map of regional recommendations for economic development in the Lembang Fault area.  According to the findings, areas in the east (Bandung Barat Regency and Bandung Regency) with high and medium disaster risk values that are overlaid on low economic activity density values are the areas that allow for sustainable economic development. In the case of most high-risk overlay areas, further review on the preparation of mitigation and optimal community suppression is required in the event of an earthquake disaster caused by the Lembang Fault

    BAGAIMANA STRATEGI PEMASARAN BERPENGARUH TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA USAHA JAGUNG REBUS: Bahasa Indonesia

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    Tujuan dari penelitian ini adalah untuk melihat bagaimana strategi pemasaran yang meliputi strategi produk, strategi harga, strategi lokasi, dan strategi promosi mempengaruhi keputusan pembelian pemilik perusahaan tongkol jagung di Kabupaten Takalar. Penelitian ini termasuk dalam wilayah penelitian deskriptif kuantitatif. Pengumpulan data dilakukan dengan observasi, wawancara, dan penyebaran kuesioner kepada 100 konsumen yang dipilih secara acak. Penelitian ini berfokus pada pembeli jagung matang di Kabupaten Takalar. Statistik deskriptif dan inferensial digunakan dalam analisis data. Hasil penelitian menunjukkan bahwa strategi pemasaran ditinjau dari strategi produk, strategi harga, strategi lokasi, dan strategi promosi secara parsial dan simultan berpengaruh terhadap keputusan pembelian jagung rebus di Kabupaten Takalar. Hal ini menunjukkan bahwa semakin besar kuantitas keputusan pembelian konsumen, semakin strategis lokasi usaha dan kemudahan akses usaha, semakin murah harga, dan semakin sering promosi

    PENERAPAN SISTEM ERP PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

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    The use of technology in companies is growing rapidly every year. The system under development can quickly integrate all company data and generate supporting reports according to management needs. One system that can adapt to these conditions is the Enterprise Resource Planning (ERP) system. ERP design is an information pattern for manufacturing and service companies that serves to unify and automate business activities. ERP helps efficient business activities by combining business activities including sales, marketing, production, logistics, accounting, and human resources. The purpose of this study, namely to determine the effectiveness of ERP system implementation in manufacturing companies in developing and developed countries. In this study using the literature review method. The results of this study, namely the use of ERP systems have a positive impact on the company. Business management using an ERP system is more efficient in time and other resources, easier. ERP is very useful for companies in supporting their business processes so that they become organized and organized. An ERP or enterprise resource planning system is one way out for companies with high complexity businesses and especially companies that are already developing.The use of technology in companies is growing rapidly every year. The system under development can quickly integrate all company data and generate supporting reports according to management needs. One system that can adapt to these conditions is the Enterprise Resource Planning (ERP) system. ERP design is an information pattern for manufacturing and service companies that serves to unify and automate business activities. ERP helps efficient business activities by combining business activities including sales, marketing, production, logistics, accounting, and human resources. The purpose of this study, namely to determine the effectiveness of ERP system implementation in manufacturing companies in developing and developed countries. In this study using the literature review method. The results of this study, namely the use of ERP systems have a positive impact on the company. Business management using an ERP system is more efficient in time and other resources, easier. ERP is very useful for companies in supporting their business processes so that they become organized and organized. An ERP or enterprise resource planning system is one way out for companies with high complexity businesses and especially companies that are already developing

    PENGARUH PROMOSI, PERSEPSI HARGA DAN KUALITAS PRODUK TERHADAP MINAT BELI DIGITAL CARD BY.U DI KOTA

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    Given the scale of the use of data packets in Indonesia to add ourh great opportunities for telecommunications companies. Telkomsel as the largest internet service provider in Indonesia at the end of 2019 launched a new product called by.U which is now starting to be used by people in various regions, one of which is in the city of Sumbawa. The challenge for new products is to attract buying interest in these products, one of which is through promotion. Price strategy and product quality. This study aims to determine whether promotion, price perception and product quality affect the interest in buying digital cards by.U in the city of Sumbawa. Collecting data in this study using a questionnaire distributed to 100 respondents who were taken based on purposive sampling technique. The data were analyzed using descriptive quantitative analysis. The results showed that the independent variables of promotion, price perception and product quality had a partial effect on the dependent variable of interest in buying digital cards by.U in the city of Sumbaw

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    E-QIEN - Jurnal Ekonomi dan Bisnis
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