EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi
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Pengaruh Corporate Social Responsibility, Enterprise Risk Management dan Dewan Komisaris Terhadap Nilai Perusahaan
Get PDFThis study aims to examine the influence of Corporate Social Responsibility (CSR), Enterprise Risk Management (ERM), and the Board of Commissioners on Firm Value. The sample used in this study consists of real estate and property sector companies listed on the Indonesia Stock Exchange for the period 2019-2022, totaling 38 companies with 152 observations. The analysis results show that: Corporate Social Responsibility has a positive effect on Firm Value, consistent with the studies by Desita et al. (2022) and Nyoman & Dodik (2022). Enterprise Risk Management has a positive effect on Firm Value, in line with the studies by Irdawati et al. (2022) and Rakha Magistra et al. (2020). The Board of Commissioners has no influence effect on Firm Value, supporting the findings of Khoirunnisa (2022). These results indicate that the implementation of CSR, ERM, can enhance the Firm Value and Board of Commissioners cannot enhance the Firm Value in the real estate and property sector in Indonesia
Pengendalian Persediaan Kompresor Kaishan Kombina Metode TS dan EOQ di PT. Karya Teknik Semesta
Get PDFThe study entited anaysis of merchandise inventory control compressor product of Kaishan at PT. Karya Teknik Semesta in Jakarta 2023. This event will be based on research from compressor orders made with to little or too much quantity, and orders that are not properly scheduled. Which led to the company losing saes at the end of 2022, which resulted in a shortage of inventory in Januari 2023. The purpose of this research is to know how many demand for compressor products for the next period using the Time Series method, how many orders to be done each time (EOQ), the amount of safety stock (SS), and reordering point (ROP). The data obtained are then processed bt the comparing severa methods included in the Time Series method, namely; Moving Average (MA), Weight Moving Average (WMA), Exponentia Smoothing. To obtain the smalest Mean Absolute Deviation (MAD) which will be used to caculate demand forcasting for the next period. From the result of the anaysis the Time Series, EOQ, SS, and ROP, inventory costs are more efficient than the past two years (2021 and 2022)
Analisis Markowitz dan Model Indeks Tunggal dalam Pembentukan Portofolio Optimal Saham Jakarta Islamic Index Periode 2019-2023
Get PDFThis research is motivated by the increasing number of sharia investors each year and the uncertainty of stock prices incorporated in the Jakarta Islamic Index in 2019-2023 so there is a needed to plan optimal portfolio to reduce the risk. Sampling in this study using purposive sampling method that meets the sample criteria as many as 15 stocks. The analysis technique used is descriptive analysis and hypothesis testing is done using the Independent Sample T-Test. The results showed that there were 3 stocks incorporated into the optimal portfolio of the Markowitz model, namely ADRO, ANTM, and BRPT, with an expected portfolio return of 0.0238 and a portfolio risk of 0.1066. And there are 4 stocks that are incorporated into the optimal portfolio of the Single Index Model, namely ADRO, BRPT, ANTM, and INCO, with an expected return of 0.0215 and a portfolio risk of 0.1035. Therefore, Markowitz portfolio is better to use than the Single Index Model portfolio because it has a greater expected return than the Single Index Model. However, statistical testing using t-test shows that the expected return and risk of the optimal portfolio of the Markowitz Model and the Single Index Model are not significantly different
Prosedur Pencatatan Piutang Online Travel Agent (OTA) Dengan Sistem Visual Hotel Program (VHP) Pada Fox Hotel Pekanbaru
Get PDFPerkembangan teknologi yang cukup pesat harus bisa dimanfaatkan dengan baik oleh berbagai sektor usaha, salah satunya yaitu industri perhotelan. Kemajuan teknologi d apat digunakan untuk membantu mempermudah pekerjaan keuanga, seperti sistem VHP Cloud yng digunakan oleh Fox Hotel Pekanbaru yang sangan berguna untuk melakukan roses pencatatan piutang. VHP Cloud ini berguna untuk mengetahui piutang beredar dan dapat memprediksi apakah piutang dapat terkelola dengan baik atau tidak. Prosedur pencatatan dan penagihan piutang Online Travel Agent (OTA) yang terkadang mengalami kendala harus bisa diselesaikan dengan prosedur yang jelas untuk dijadikan sebagai pedoman. Dengan metode kualitatif deskriptif yang digunakan dapat memberikan gambaran prosedur pencatatan yang jelas dan mudah dipahami oleh pembaca. Proses pencatatan yang telah terkomputerisasi seperti VHP Cloud yang digunakan Fox Hotel dapat berfungsi dengan maksimal karna telah menggunakan sistem modern yang dapat meminimalisir terjadinya kesalahan human erro
Implementasi Gamifikasi dalam E-commerce: Mengungkap Upaya Peningkatan Brand Love melalui Customer Engagement yang Dimoderasi Immersion
Get PDFThis research was conducted to analyze the influence of Gamifaction elements such as Challenges, Points, Enjoyment, Badges on Brand love which is mediated by Customer Engagement and moderated by Immersion on Gamifaction users in e-commerce. This research refers to research conducted by (Tsou & Putra, 2023). In this research, the research design used is quantitative research. The data analysis method used in this research is the Partial Least Square method based on Structural Equation Modeling. Research data was taken by means of Cross Sectional Studies, because the data was collected within a predetermined time period and period, by conducting survey research by distributing questionnaires with Google Forms to Gamifaction users on e-commerce and the data was processed using Smart PLS versi 4.0 software. The results show that all Gamifaction elements (Challenges, Points, Enjoyment) except Badges have been proven to be factors that directly influence Customer engagement and Customer engagement has been proven to be a factor that directly influences Brand love. Apart from that, Customer engagement has also been proven to mediate an indirect relationship between all Gamifaction elements (Challenges, Points, Enjoyment) except Badges towards Brand love and Immersion has been proven to mediate an indirect relationship between Customer engagement towards Brand love.  
Pengaruh Disiplin Kerja Terhadap Kinerja Karyawan Bagian Operator Produksi di PT CRT Kabelita Bekasi
Get PDFPenelitian ini merupakan penelitian kuantitatif digunakan untuk klasifikasi data yang disusun berdasarkan kelompok atau kelas interval oleh karenanya dalam penelitian ini terdapat dua variabel yaitu sebagai variabel Disiplin Kerja (X) atau variabel independen sebagai variabel Kinerja Karyawan (Y) atau variabel dependen. Penelitian ini bertujuan untuk mengetahui disiplin kerja terhadap kinerja karyawan bagian operator produksi di PT CRT Kabelita Bekasi. Penelitian ini mengambil 46 orang responden. Berdasarkan hasil analisa yang dilakukan menggunakan SPSS 25.0 tersebut didapati nilai pengaruh Disiplin Kerja (X) terhadap Kinerja Karyawan (Y) dapat dinarasikan dengan rumus regresi Y= a+bX, maka nilai regresi yang dihasilkan dari hitungan di atas adalah sebesar Y = 10.580 + 1.092X. Nilai konstanta (a) sebesar = 10.580 sedangkan nilai koefisien (b)=1.092. Dengan demikian t tabel: jika taraf kesalahan α = 5% (0,05%) dan uji dua pihak df = n – 2 (46 – 2 = 44), maka untuk nilai t tabelnya adalah 2,015. Berdasarkan perhitungan di atas yang didapat t hitung sebesar 17.271 > t tabel 2,015, maka dapat disimpulkan bahwa H0 ditolak dan Ha diterima karena t hitung lebih besar dari pada t tabel. Dengan demikian dapat disimpulkan bahwa variabel Disiplin Kerja mempengaruhi variabel Kinerja Karyawan bagian operator produksi di PT CRT Kabelita Bekasi. Diperoleh dari nilai koefisien korelasi sebesar 0.934. Nilai tersebut menunjukkan hubungan antara Disiplin Kerja (X) dengan Kinerja Karyawan (Y) adalah positif. Positif artinya semakin tinggi variabel X, maka semakin tinggi pula variabel Y begitu pula sebaliknya apabila semakin rendah variabel X, maka semakin rendah pula variabel Y. Kemudian dapat dilihat menurut pedoman interpretasi koefisien korelasi (KK) Sugiyono (2015:231). Bentuk hubungan antara kedua variabel ini adalah positif karena 0.934 yaitu termasuk korelasi sangat kuat. Dapat diketahui perhitungan dengan cara manual maupun menggunakan SPSS 25.0 bahwa perhitungan koefisien determinasi KD = r² x 100% = 0,934² x 100% = 0,871%, yang artinya adalah variabel Disiplin Kerja dalam mempengaruhi Kinerja Karyawan bagian operator produksi di PT CRT Kabelita Bekasi adalah sebesar 87,1%, sedangkan 12,9% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini
Meningkatkan Kreativitas dan Jiwa Wirausaha Ibu Rumah Tangga di Desa Kota Pari melalui Pelatihan Decoupage
Get PDFPenelitian ini bertujuan untuk meningkatkan kreativitas dan jiwa wirausaha ibu rumah tangga di Desa Kota Pari, Kecamatan Pantai Cermin, Kabupaten Serdang Bedagai melalui pelatihan decoupage. Latar belakang penelitian ini adalah rendahnya tingkat kreativitas dan kemampuan kewirausahaan di kalangan ibu rumah tangga di desa tersebut, yang berpengaruh terhadap peluang ekonomi mereka. Metode penelitian yang digunakan adalah eksperimen semu dengan desain pretest-posttest, melibatkan 30 peserta yang dipilih secara purposive sampling. Data dikumpulkan melalui kuesioner, observasi, dan wawancara mendalam, kemudian dianalisis menggunakan analisis deskriptif dan Paired Sample T-test. Hasil penelitian menunjukkan peningkatan signifikan pada kreativitas dan jiwa wirausaha peserta setelah pelatihan, dengan nilai p < 0.05 yang mengindikasikan efektivitas pelatihan. Temuan ini menegaskan pentingnya program pelatihan seperti decoupage dalam memberdayakan ibu rumah tangga, serta mendukung teori bahwa kreativitas dan kewirausahaan dapat ditingkatkan melalui intervensi yang tepat. Kesimpulan penelitian ini memberikan implikasi penting bagi pengembangan program pemberdayaan ekonomi di daerah pedesaan, serta menjadi dasar bagi penelitian lanjutan dalam bidang kewirausahaan dan pemberdayaan masyarakat
Pengaruh Risiko Bisnis, Keputusan Investasi Terhadap Struktur Modal dengan Profitabilitas Sebagai Variabel Moderasi Pada Industri Perbankan
Get PDFProfitabilitas bertindak sebagai moderator, penelitian ini menguji risiko bisnis dan membuat keputusan investasi struktur modal. Sampel penelitian ini yaitu emiten perbankan yang tercatat di BEI sebanyak 27 bank selama tahun 2018-2022. Penelitian ini merupakan penelitian kuantitatif yang diuji dengan metode regresi linear berganda melalui SPSS27. Temuan penelitian memaparkan bahwasannya pengembalian aset yang dihitung berdasarkan profitabilitas memiliki dampak negatif signifikan terhadap struktur modal; risiko bisnis yang dimoderasi oleh profitabilitas memiliki dampak negatif signifikan terhadap struktur modal; keputusan investasi yang dimoderasi oleh profitabilitas tidak memiliki pengaruh terhadap struktur modal; serta risiko bisnis tidak memiliki pengaruh terhadap struktur modal
Pengaruh Corporate Social Responsibility Dan Good Corporate Governance Terhadap Manajemen Laba
Get PDFThis 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 Fraud Pentagon Dan Tingkat Suku Bunga Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Consumer Cyclicals Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022
Get PDFThis study aims to analyze the effect of fraud pentagon and interest rate levels on financial statement fraud in consumer cyclical companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Fraud pentagon, which consists of pressure, opportunity, rationalization, capability, and arrogance, is the main focus to see how each element affects the potential for fraud in the company's financial statements. Interest rates are also analyzed as external variables that can contribute to financial pressure and encourage fraudulent behavior. The method in this study uses quantitative analysis. This study uses a purposive sampling technique to select samples, so that 12 consumer cyclical companies were obtained with a research period from 2020-2022. The data analysis technique applied is multiple linear regression, with hypothesis testing using the T-test, F-test, and coefficient of determination, all carried out using SPSS software version 26. The results of this study indicate that, overall, the variables External Pressure, Nature of Industry, Change of Director, and interest rates have a significant effect on financial reporting fraud in consumer cyclical companies listed on the Indonesia Stock Exchange during the 2020-2022 period. However, a separate analysis shows that the variables Change in Auditor and Frequent Number of CEO's Picture (CEOPIC) do not show a significant effect on financial reporting fraud in these companies during the same period