{"title":"Perspektif Multinasionality dan Kepemilikan Institusional Terhadap Thin Capitalization Perusahaan Asing","authors":"Elok Faiqoh Himmah","doi":"10.37278/eprofit.v2i2.305","DOIUrl":"https://doi.org/10.37278/eprofit.v2i2.305","url":null,"abstract":"This study aims to analyze the thin capitalization that is applied in multinational companies for the effectiveness and efficiency of corporate financing. This study uses independent variables namely multinational and managerial ownership. The study population consisted of all non-financial companies listed on the Indonesia Stock Exchange from 2017-2019. This study takes a sample from multinational companies that are non-financial institutions. This study uses multiple linear regression analysis as a statistical method. The independent variables used in this study are multinational and managerial ownership, then the dependent variable is thin capitalization.","PeriodicalId":409734,"journal":{"name":"Economics Professional in Action (E-PROFIT)","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116311852","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analisis Kualitas Pelayanan Kantin GKU Universitas Telkom Terhadap Kepuasan Mahasiswa Universitas Telkom","authors":"Zaki Chandra Negara, Maya Ariyanti","doi":"10.37278/eprofit.v2i2.304","DOIUrl":"https://doi.org/10.37278/eprofit.v2i2.304","url":null,"abstract":"Telkom University is one of the private universities in the city of Bandung, which has canteens from various faculties and one canteen located in the Public Lecture Building (GKU) called the GKU canteen which has more adequate facilities. As the only official food provider in the campus environment, a canteen certainly has to pay attention to the quality of its services which can affect student satisfaction. Quality of service that is in accordance with consumer expectations will produce satisfied consumers. Satisfaction felt by consumers is when the expectations of consumers is equal to the perceived service quality. The research data were analyzed using the ServQual method and Importance Performance Analysis or commonly abbreviated as IPA Matrix with analysis techniques using instrument tests (validity and reliability). Data sources from this study were 102 respondents who were Telkom University students. The results of the study based on the importance level of the TERRA indicator on performance amounted to 85.71% which showed that the service quality of Telkom University GKU canteen was quite good but still did not meet the expectations of consumers.","PeriodicalId":409734,"journal":{"name":"Economics Professional in Action (E-PROFIT)","volume":"152 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128196212","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Membangun Rasa Kecintaan Generasi Milenial Kota Bandung kepada Makanan Minuman Tradisional Sunda","authors":"Dikdik Purwadisastra","doi":"10.37278/eprofit.v2i2.308","DOIUrl":"https://doi.org/10.37278/eprofit.v2i2.308","url":null,"abstract":"This study aims to determine the extent of Sundanese traditional food products to be the first choice for millennial generation, this research method is descriptive with a qualitative approach with 15 respondents with characteristics of respondents aged between 17-38 years, various professions. The results of the study obtained the majority of respondents around 66.7% know the traditional Sundanese products but it is unfortunate that the millennial generation Sundanese rarely consume traditional Sundanese food where there are about 40% rarely consume Sundanese traditional food even 26.7% of respondents answered never, the authors draw conclusions need the existence of product and service innovations to increase the sense of love of the Bandung City millennial community towards Sundanese traditional food / drinks.","PeriodicalId":409734,"journal":{"name":"Economics Professional in Action (E-PROFIT)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134024748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Ukuran Perusahaan dan Kepemilikan Manajerial terhadap Penghindaran Pajak dengan Transaksi Hubungan Istimewa Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2018)","authors":"Kaca Dian Meila","doi":"10.37278/eprofit.v2i2.307","DOIUrl":"https://doi.org/10.37278/eprofit.v2i2.307","url":null,"abstract":"This objective of this research is to examine empirically the infuence of firm size and managerial ownership of tax avoidance through related party transaction as intervening variable. The Object of this research is firm size, managerial ownership, tax avoidance and related party transaction. Population of this research is mining companies which are registered in Indonesia Stock Exchange (BEI) Period 2010-2018. The sample of the population consist of 322mining companies. Data technique analysis used in this research is panel data regression with sobel test. Based on statistical test and hypothesis test in the level of significance α = 0,05 can be proved that in partially firm size and managerial ownership has a positive significant effect of related party transaction, related party transaction has a positive significant effect of tax avoidance, firm size has a negative effect significant, managerial ownership has a negative effect and not significant effect of tax avoidance, related party transcation can be moderate leverage and managerial ownership of tax avoidance.","PeriodicalId":409734,"journal":{"name":"Economics Professional in Action (E-PROFIT)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132503150","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analisis Penerapan Intellectual Capital Terhadap Penerapan Rasio Return On Aset Kinerja Keuangan","authors":"A. Rahmani","doi":"10.37278/eprofit.v2i01.241","DOIUrl":"https://doi.org/10.37278/eprofit.v2i01.241","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2017. Penelitian ini ingin mengetahui dampak intellectual capital akan dirasakan di tahun yang sama, leg+1 atau leg+2. Intellectual capital diukur menggunakan rumus Pulic, nilai perusahaan diukur menggunakan rumus Tobin’s q dan kinerja keuangan diukur menggunakan rasio ROA.Penelitian ini menggunakan 114 sampel perusahaan manufaktur yang terdaftar di BEI pada tahun 2015-2017. Analisis data menggunakan model path analysis dengan bantuan program SPSS 25 untuk menganalisis pengaruh mediasi. Hasil penelitian menunjukkan bahwa : intellectual capital berpengaruh positif terhadap kinerja keuangan.","PeriodicalId":409734,"journal":{"name":"Economics Professional in Action (E-PROFIT)","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121279894","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Service Innovation dalam Meningkatkan Kepuasan Pelanggan di Bidang Jasa Asuransi","authors":"Vika Aprianti","doi":"10.37278/eprofit.v2i01.238","DOIUrl":"https://doi.org/10.37278/eprofit.v2i01.238","url":null,"abstract":"Penerapan inovasi oleh perusahaan tentunya akan mempengaruhi kepuasan yang di terima pelanggan. Penelitian ini bertujuan untuk mengetahui pengaruh inovasi produk terhadap kepuasan pelanggan dalam menggunakan jasa asuransi kendaraan roda empat PT. Asuransi Bina Dana Arta Tbk. Bandung. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Teknik pengumpulan data menggunakanan simple random sampling yang disebarkan kepada 100 responden yaitu pelanggan yang sudah menggunakan jasa asuransi kendaraan roda empat PT. Asuransi Bina Dana Arta Tbk. Bandung. Data terkumpul kemudian dikelola dan dianalisis dengan menggunkan rangkaian uji statistik parametrik yaitu regresi sederhana, uji korelasi, determinasi, dan uji hipotesis. Berdasarkan hasil pengolahan data, inovasi produk berpengaruh terhadap kepuasan pelanggan. Dari hasil tersebut, penulis menyarankan inovasi produk dalam industri ini harus","PeriodicalId":409734,"journal":{"name":"Economics Professional in Action (E-PROFIT)","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129276833","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"24 Jam Mesin Beroperasi: Bagaimana Bentuk Kebijakan Maintenance Mesin di Plant Oxidasi PT. Indorama Petrochemical?","authors":"Ira Valentina Silalahi","doi":"10.37278/eprofit.v2i01.240","DOIUrl":"https://doi.org/10.37278/eprofit.v2i01.240","url":null,"abstract":"Mesin yang beroperasi selama 24 jam membutuhkan kebijakan pemeliharaan yang tepat untuk meminimalisir kerugian yang harus ditanggung perusahaan akibat mesin mati. Waktu pemakaian, umur dan jumlah mesin menjadi aspek yang perlu diperhatikan dalam menetapkan kebijakan maintenance. Berdasarkan hasil wawancara di PT. Indorama Petrochemical diketahui bahwa mesin di plant oxidasi bekerja selama 24 jam dan mesin inti di plant oxidasi yang sering bermasalah adalah mesin drier dan ROVAC. Analisis disajikan secara deskriptif menggambarkan bentuk kebijakan maintenance yang diterapkan di plant oxidasi. Preventive maintenance (routine dan periodic) serta corrective maintenance yang diterapkan di plant oxidasi untuk mesin drier perlu dilengkapi dengan predictive maintenance karena pemeliharaan rutin selama 6 bulan tidak efektif dilakukan melihat mesin drier bermasalah rata-rata setiap 2-3 bulan. Akibat mesin drier yang sering bermasalah, PT. Indorama Petrochemical mengalami loss production sebanyak 45.696 ton pertahun. Selain itu, penambahan unit mesin drier sangat dibutuhkan untuk kegiatan produksi. Adapun bentuk kebijakan pemeliharaan mesin ROVAC masih cukup efektif diterapkan.","PeriodicalId":409734,"journal":{"name":"Economics Professional in Action (E-PROFIT)","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127167794","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analisis Faktor Profitabilitas, Likuiditas, dan Rasio Aktivitas Terhadap Nilai Perusahaan","authors":"Eko Purwanto","doi":"10.37278/eprofit.v2i01.242","DOIUrl":"https://doi.org/10.37278/eprofit.v2i01.242","url":null,"abstract":"Penelitian ini bermaksud untuk menguji dampak dari rasio profitabilitas, likuiditas, dan rasio aktivitas terhadap nilai perusahaan. Populasi yang digunakan dalam penelitian ini adalah lima puluh perusahaan yang memiliki kapitalisasi pasar terbesar di Bursa Efek Indonesia. Perusahaan sebagai sampel diambil dari populasi dengan menggunakan stratified random sampling. Pemilihan indikator menggunakan analisis faktordigunakan untuk mencerminkan proksi terbaik dari masing-masing variabel. Setelah itu, model regresi digunakan sebagai metode analisis data. Studi ini menyimpulkan bahwa profitabilitas berpengaruh positif terhadap nilai perusahaan, likuiditas tidak berpengaruh terhadap nilai perusahaan, sedangkan rasio aktivitas berpengaruh negatif terhadap nilai perusahaan.","PeriodicalId":409734,"journal":{"name":"Economics Professional in Action (E-PROFIT)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114435982","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analisis Kinerja Keuangan Terhadap Tingkat Bagi Hasil Mudharabah","authors":"Astari Dianty","doi":"10.37278/eprofit.v2i01.239","DOIUrl":"https://doi.org/10.37278/eprofit.v2i01.239","url":null,"abstract":"Tujuan utama dari penelitian ini adalah untuk mendapatkan bukti empiris tentang pengaruh kinerja keuangan terhadap tingkat bagi hasil mudharabah deposito bank syariah (syariah) yang terdaftar di bank Indonesia. Populasi data adalah 11 bank dengan prinsip syariah yang terdaftar di bank Indonesia pada periode 2010-2012. Sampel diambil secara purposive sampling penelitian. Kemudian jenis analisis terhadap data yang diperoleh. Analisis data yang digunakan dalam penelitian ini adalah pengujian asumsi klasik dan analisis regresi sederhana. Penelitian secara parsial membuktikan bahwa profitabilitas (ROE) tidak berpengaruh signifikan terhadap tingkat setoran bagi hasil mudharabah. deposito mudharabah.","PeriodicalId":409734,"journal":{"name":"Economics Professional in Action (E-PROFIT)","volume":"19 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131197417","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Peran Komunikasi Pemasaran Menuju Peningkatan Hunian Hotel Syariah Di Kota Bandung","authors":"Erwien Erwien","doi":"10.37278/eprofit.v2i01.244","DOIUrl":"https://doi.org/10.37278/eprofit.v2i01.244","url":null,"abstract":"Tingkat niat kunjungan di resort hotel syariah di Indonesia telah meningkat dari 2017 hingga 2018. Dari data kementerian pariwisata Indonesia, tingkat hunian hotel 10 bulan terakhir di Indonesia telah meningkat secara signifikan dibandingkan dengan tahun 2017, tetapi di Barat Wilayah Jawa terdapat fenomena fluktuasi hunian kamar hotel, terutama pada tipe Syariah, hal ini terkait dengan minimnya pengetahuan konsumen Syariah. Penelitian ini menguji secara kuantitatif apakah komunikasi pemasaran terpadu dapat memengaruhi niat berkunjung di Sharia Hotel, menggunakan metode partial least square untuk menganalisis data, survei dengan kuesioner pada 100 konsumen hotel Syariah di Kota Bandung. Hasil penelitian menunjukkan bahwa komunikasi pemasaran terintegrasi dapat meningkatkan hunian Hotel Syariah di Kota Bandung, dampaknya signifikan.","PeriodicalId":409734,"journal":{"name":"Economics Professional in Action (E-PROFIT)","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129434975","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}