E-QIEN - Jurnal Ekonomi dan Bisnis
Not a member yet
1164 research outputs found
Sort by
KINERJA KEUANGAN PADA KABUPATEN KAPUAS PROVINSI KALIMANTAN TENGAH
Get PDFAim of this study is to analyze the performance of finance in Kapuas Local Government in regional financial management according to APBD (Local Government Budget) 2020, reviewed by financial ratio analysis encompassing local financial independence ratio, effectivity ratio, and growth ratio with its realization. Data which are used to analyze the aforementioned ratios are derived from Kapuas Local Government’s budget realization report year 2019 and 2020. Results of the study indicate the financial independence of Kapuas Regency had reached 5.49% in 2020 and 6.03% in 2021, from which it can be reckoned that Kapuas Local Government has successfully raised its financial independence ratio. Effectivity ratio of Kapuas Local Government is shown to attain 92.62% in 2020, which is considered to be effective, and increase to 94.38% in 2021 from which Kapuas Local Government’s effectivity ratio is considered to be preferable than prior year. PAD (Local Own-source Revenue) growth in 2020 decreased in insignificant amount from prior year, while in 2021 Kapuas Local Government has attained 9.18% of PAD growth that conveys Kapuas Local Government in 2021 has attained advanced performance than 2020
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN DIGITALISASI PADA MANAJEMEN USAHA BAGI PELAKU UMKM
Get PDFAlong with the times, many new MSMEs have emerged, where many people who have experienced termination of employment have flocked to open their own businesses to be able to survive in the midst of the Covid-19 pandemic outbreak that hit. With the emergence of new MSMEs, old MSMEs are increasingly aggressive in competing in the trade market. Many factors influence the application of digitalization in business management for MSME actors. This study used a quantitative approach with a total sample of 20. The results of the research obtained are: 1) Factors of technological progress affect the application of digitalization in business management for MSME actors. 2) The factor of the desire of MSME owners to advance their business affects the application of digitalization in business management for MSME actors. 3) The desire to accelerate services to the implementation of digitalization in business management for MSME actors. 4) The factor of facilitating services and transactions to the application of digitalization in business management for MSME actors. 5) Factors of technological progress, factors of the desire of MSME owners to advance the business, factors of wanting to speed up services, factors of facilitating services and transactions to the application of digitalization in business management for MSME actors. The desire to speed up service factor was the factor that had the most influence in this study compared to other factorsSeiring perkembangan zaman, banyak bermunculan UMKM baru, dimana banyak masyarakat yang mengalami pemutusan hubungan kerja (PHK) berbondong-bondong membuka usaha sendiri untuk dapat bertahan di tengah wabah pandemi Covid-19 yang melanda. Dengan munculnya UMKM baru, UMKM lama semakin agresif dalam bersaing di pasar perdagangan. Banyak faktor yang mempengaruhi penerapan digitalisasi dalam pengelolaan usaha bagi pelaku UMKM. Penelitian ini menggunakan pendekatan kuantitatif dengan jumlah sampel sebanyak 20 orang. Hasil penelitian yang diperoleh adalah: 1) Faktor kemajuan teknologi mempengaruhi penerapan digitalisasi dalam pengelolaan usaha bagi pelaku UMKM. 2) Faktor keinginan pemilik UMKM untuk memajukan usahanya mempengaruhi penerapan digitalisasi dalam pengelolaan usaha bagi pelaku UMKM. 3) Keinginan untuk mempercepat pelayanan hingga penerapan digitalisasi dalam pengelolaan usaha bagi pelaku UMKM. 4) Faktor kemudahan pelayanan dan transaksi terhadap penerapan digitalisasi dalam pengelolaan usaha bagi pelaku UMKM. 5) Faktor kemajuan teknologi, faktor keinginan pemilik UMKM untuk memajukan usahanya, faktor keinginan mempercepat pelayanan, faktor kemudahan pelayanan dan transaksi hingga penerapan digitalisasi dalam pengelolaan usaha bagi pelaku UMKM. Faktor keinginan untuk mempercepat pelayanan merupakan faktor yang paling berpengaruh dalam penelitian ini dibandingkan dengan faktor lainny
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, MASA JABATAN CFO, DEBT COVENANT DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI ( Studi Empiris Pada Perusahaan Go Public di Bursa Efek Indonesia Yang Berada Pada Sektor Non Finansial
Get PDFAccounting conservatism is an act of prudence by recognizing losses or expenses that are likely to occur but do not immediately recognize future income or profits even though they are likely to occur. This study aims to analyze whether there is an effect of institutional ownership, managerial ownership, CFO tenure, debt dovenants and growth opportunities in publicly listed companies on the IDX in the non-financial sector for the 2018-2020 period. The population in this study amounted to 122 companies. The sampling technique used was purposive sampling method, and 366 companies were obtained as research samples for three years of observation (2018-2020). Multiple linear regression analysis was used as data analysis. The results of this study indicate that institutional ownership has no effect on the accounting conservatism variable; Managerial ownership has no effect on the accounting conservatism variable; CFO tenure has an effect on accounting conservatism variables; Debt agreements affect accounting conservatism variables; Growth opportunities affect the accounting conservatism variable.Accounting conservatism is an act of prudence by recognizing losses or expenses that are likely to occur but do not immediately recognize future income or profits even though they are likely to occur. This study aims to analyze whether there is an effect of institutional ownership, managerial ownership, CFO tenure, debt dovenants and growth opportunities in publicly listed companies on the IDX in the non-financial sector for the 2018-2020 period. The population in this study amounted to 122 companies. The sampling technique used was purposive sampling method, and 366 companies were obtained as research samples for three years of observation (2018-2020). Multiple linear regression analysis was used as data analysis. The results of this study indicate that institutional ownership has no effect on the accounting conservatism variable; Managerial ownership has no effect on the accounting conservatism variable; CFO tenure has an effect on accounting conservatism variables; Debt agreements affect accounting conservatism variables; Growth opportunities affect the accounting conservatism variable
PENGARUH BEBAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN BANK BRI UNIT KANCA SIMPANG EMPAT KABUPATEN PASAMAN BARAT
Get PDFTujuan Penelitian ini untuk mengetahui dan menganalisa pengaruh beban kerja dan motivasi kerja terhadap kinerja karyawan Bank BRI Unit Kantor Cabang (KANCA) Simpang Empat Kabupaten Pasaman Barat. Metode penelitian yang digunakan adalah metode kuantitatif deskriptif. Teknik pengambilan sampel adalah total sampling dengan sampel sebanyak 90 responden. Teknik analisis data adalah regresi linear berganda, uji t, uji F dan koefisien determinasi. Teknik analisis regresi linear berganda Y = 13,160 – 0,011 X1 + 0,374 X2 + e. Hasil uji t diketahui beban kerja berpengaruh negative terhadap kinerja karyawan sedangkan motivasi kerja secara parsial berpengaruh positif dan siginifikan terhadap kinerja karyawan Bank BRI Unit Kanca Simpang Empat. Dari hasil uji F diketahui beban kerja dan motivasi kerja secara simultan berpengaruh secara positif dan signifikan terhadap kinerja karyawan Bank BRI Unit Kanca Simpang Empat. Hasil pengujian koefisien determinasi diketahui nilai Adjusted R-Square sebesar 34,8% sedangkan sisanya 65,2% dijelaskan oleh variabel lain yang tidak dibahas dalam penelitian ini
PENGUATAN ENTREPRENEURIAL ORIENTATION PADA UMKM PRODUK PERALATAN RUMAH TANGGA DI INDONESIA
Get PDFThe purpose of this study was to examine the effect of social network on entrepreneurial orientation owned by household appliance business actors. This study also aims to examine the influence of entrepreneurial opportunity recognition and entrepreneurial self-efficacy as mediating variables. The type of research used is quantitative research in the survey category with a sample of 100 respondents. Collecting data using a research questionnaire. Data processing techniques use SmartPLS version 3.0. The results of the study show that social network has a positive and significant influence on entrepreneurial orientation through entrepreneurial opportunity recognition and entrepreneurial self-efficacy, while entrepreneurial self-efficacy and entrepreneurial opportunity recognition do not mediate social networks on individual entrepreneurial orientation.Tujuan penelitian ini adalah untuk menguji pengaruh social network terhadap ientrepreneurial orientation yang dimiliki oleh pelaku usaha bisnis peralatan rumah tangga. Penelitian ini juaga bertujuan untuk eneliti pengaruh entrepreneurial opportunity recognition dan entrepreneurial self-efficacy sebagai variabel mediasi. Jenis penelitian yang digunakan adalah penelitian kuantitatif kategori survey dengan sampel sebesar 100 responden. Pengumpulan data menggunakan angket penelitian. Teknik pengolahan data menggunakan SmartPLS versi 3.0. Hasil dari penelitian menunjukan bahwa social network memiliki pengaruh yang positif dan signifikan terhadap entrepreneurial orientation melalui entrepreneurial opportunity recognition dan entrepreneurial self-efficaccy, sedangnkan entrepreneurial self efficacy dan entrepreneurial opportunity recognition tidak memediasi social network terhadap individual entrepreneurial orientation
PROYEKSI PERTUMBUHAN PEREKONOMIAN PROVINSI LAMPUNG PADA SEKTOR JASA PENDIDIKAN TAHUN 2022 – 2025
Get PDFOne of the sectors that has experienced positive growth in the Lampung Province economy is education services, although currently its contribution is not the largest in the Lampung Province economy. With this positive growth, it becomes interesting to analyze its growth projection. The aim of the research is to make projections of the economic growth of the education services sector in Lampung Province in 2022 – 2025. Descriptive and predictive methods are used in this study. Trend analysis is used to find the best economic growth model (linear, quadratic, cubic, and exponential) which is indicated by the largest termination coefficient (R2) value in the model formed, using Microsoft Excel software. The results showed that the average economic growth in the education services sector in Lampung Province in 2017 - 2022 was 5.56%. Furthermore, the results of the projection analysis for 2022 - 2025 obtained an average economic growth in the education services sector of 23.03%, with the largest growth occurring in 2025 of 55.69%.Salah satu sektor yang mengalami pertumbuhan postif dalam perekonomian Provinsi Lampung adalah Jasa pendidikan, meskipun saat ini kontribusinya belum terbesar dalam perekonomian Provinsi Lampung. Adanya pertumbuhan positif ini, menjadi menarik untuk dianalisis proyeksi pertumbuhannya. Tujuang penelitian untuk membuat proyeksi pertumbuhan ekonomi sektor jasa pendidikan Provinsi Lampung tahun 2022 – 2025. Metode deskriptif dan prediktif digunakan dalam penelitian ini. Analisis tren digunakan untuk mencari model pertumbuhan ekonomi terbaik (linier, kuadratik, kubik, dan eksponensial) yang ditunjukkan dengan nilai koefisien diterminasi (R2) terbesar pada model yang terbentuk, dengan menggunkan piranti lunak Microsoft excel. Hasil penelitian diperoleh rerata pertumbuhan ekonomi sektor jasa pendidikan Provinsi Lampung tahun 2017 – 2022 adalah 5,56%. Selanjutnya hasil analisis proyeksi Tahun 2022 – 2025 diperoleh rerata pertumbuhan ekonomi sektor jasa pendidikan sebesar 23,03%, dengan pertumbuhan terbesar terjadi pada tahun 2025 sebesar 55,69%
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN
Get PDFThe ultimate goal to be achieved by a company is to obtain the expected profit or profit in accordance with the specified target. Therefore, the factor of company size and profitability on firm value becomes interesting to study. The purpose of this study was to determine and analyze the effect of firm size and profitability both partially and simultaneously on firm value. This study recapitulates 9 issuers in the food and beverage subsector on the Indonesia Stock Exchange from 2016 to 2020. The data collected was processed using multiple regression with SPSS version 20. The results showed that company size has a positive and insignificant effect on firm value, profitability has an effect positive and significant to firm value, firm size and profitability simultaneously have a positive and significant effect on firm value.The ultimate goal to be achieved by a company is to obtain the expected profit or profit in accordance with the specified target. Therefore, the factor of company size and profitability on firm value becomes interesting to study. The purpose of this study was to determine and analyze the effect of firm size and profitability both partially and simultaneously on firm value. This study recapitulates 9 issuers in the food and beverage subsector on the Indonesia Stock Exchange from 2016 to 2020. The data collected was processed using multiple regression with SPSS version 20. The results showed that company size has a positive and insignificant effect on firm value, profitability has an effect positive and significant to firm value, firm size and profitability simultaneously have a positive and significant effect on firm value
ANALISIS KESEJAHTERAAN PETANI NIRA KOPERASI SEMI RAHAYU MANDIRI UNTUK MENGEMBANGKAN PEREKONOMIAN LOKAL
Get PDFThis study aims to determine the level of welfare of sap farmers in the Semi Rahayu Mandiri Cooperative and to determine the effect of the farmer\u27s age, number of trees, length of work and land ownership on the amount of production produced by the farmers collectively. This research was conducted in the semi-rahayu independent cooperative with a sample of 30 sap farmers who are members of the cooperative. This study uses interview and observation methods, a type of quantitative research using descriptive statistical analysis. The results of this study show that the sap farmers who are members of the Semi Rahayu Mandiri Cooperative are said to be prosperous with an average income value of IDR 4,391,167 per month, this income is above the poverty line or poverty line in Cilacap Regency. With the level of welfare owned by farmers so that they can improve their quality of life, based on the total income earned by farmers, they have the potential to develop the local economy so that it becomes a leading sector. Therefore farmers work together in cooperatives to improve their institutions with the aim of stabilizing the selling price of coconut sugar.This study aims to determine the level of welfare of sap farmers in the Semi Rahayu Mandiri Cooperative and to determine the effect of the farmer\u27s age, number of trees, length of work and land ownership on the amount of production produced by the farmers collectively. This research was conducted in the semi-rahayu independent cooperative with a sample of 30 sap farmers who are members of the cooperative. This study uses interview and observation methods, a type of quantitative research using descriptive statistical analysis. The results of this study show that the sap farmers who are members of the Semi Rahayu Mandiri Cooperative are said to be prosperous with an average income value of IDR 4,391,167 per month, this income is above the poverty line or poverty line in Cilacap Regency. With the level of welfare owned by farmers so that they can improve their quality of life, based on the total income earned by farmers, they have the potential to develop the local economy so that it becomes a leading sector. Therefore farmers work together in cooperatives to improve their institutions with the aim of stabilizing the selling price of coconut sugar
PENGARUH BRAND ATTACHMENT TERHADAP REPURCHASE INTENTION PADA KOPI KENANGAN DENGAN BRAND COMMITMENT DAN BRAND LOYALTY SEBAGAI VARIABEL INTERVENING
Get PDFKopi Kenangan became the first Foods and Beverages Retail Unicorn from Southeast Asia, during the COVID-19 pandemic, the company learned to quickly adapt to changing business environments and challenges by implementing new strategies, so as to be able to serve 40 million cups of coffee in the last 12 months. This study aims to determine whether Brand Attachment through Brand Commitment and Brand Loyalty has an effect on Repurchase Intention of Kopi Kenangan. The research method is quantitative with the independent variable is Brand Attachment, the intervening variables are Brand Commitment and Brand Loyalty, and the dependent variable is Repurchase Intention. The population in this study were Kopi Kenangan consumers with a sample of 200 respondents. Data collection was carried out using a questionnaire which was distributed using a Google form. Data processing uses the SEM method by utilizing the SmartPLS application which consists of outer model analysis, inner model analysis and hypothesis testing. The results showed that Brand Attachment through Brand Commitment and Brand Loyalty indirectly affected Repurchase Intention on Kopi Kenangan, but Brand Attachment directly did not affect affected Repurchase Intention on Kopi Kenangan.Kopi Kenangan became the first Foods and Beverages Retail Unicorn from Southeast Asia, during the COVID-19 pandemic, the company learned to quickly adapt to changing business environments and challenges by implementing new strategies, so as to be able to serve 40 million cups of coffee in the last 12 months. This study aims to determine whether Brand Attachment through Brand Commitment and Brand Loyalty has an effect on Repurchase Intention of Kopi Kenangan. The research method is quantitative with the independent variable is Brand Attachment, the intervening variables are Brand Commitment and Brand Loyalty, and the dependent variable is Repurchase Intention. The population in this study were Kopi Kenangan consumers with a sample of 200 respondents. Data collection was carried out using a questionnaire which was distributed using a Google form. Data processing uses the SEM method by utilizing the SmartPLS application which consists of outer model analysis, inner model analysis and hypothesis testing. The results showed that Brand Attachment through Brand Commitment and Brand Loyalty indirectly affected Repurchase Intention on Kopi Kenangan, but Brand Attachment directly did not affect affected Repurchase Intention on Kopi Kenangan
PENGARUH GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP DISIPLIN KERJA KARYAWAN PADA PT ERA MULIA ABADI SEJAHTERA
Get PDFThe purpose of this study is to ascertain how organizational culture and leadership style affect employee discipline in a workplace. Employees of PT Era Mulia Abadi Sejahtera in Malang City, East Java, were the subject of this study. This study employed quantitative methodologies in a descriptive research design. In order to collect primary data for this study, employees at PT Era Mulia Abadi Sejahtera in Malang, East Java, were given questionnaires to complete. The sample used in this study represents the entire workforce at the office. Multiple regression analysis, which is carried out using the SPSS program, is the analytical technique used. According to the study\u27s findings, organizational culture and leadership style both influence employee work discipline favorably. The factors of leadership style and corporate culture also influence workers\u27 work ethics at the same time