eCo-Fin最新文献

{"title":"Evaluasi Pelaksanaan Magang Mahasiswa Vokasi untuk Peningkatan Kualitas Program Magang di Kampus Politeknik Jakarta Internasional","authors":"Dewi Melati","doi":"10.32877/ef.v6i2.1265","DOIUrl":"https://doi.org/10.32877/ef.v6i2.1265","url":null,"abstract":"Penelitian ini dilakukan untuk bertujuan untuk mengetahui bagaimana pelaksanaan magang di kampus Politeknik Jakarta Internasional, yang mana hasil evaluasi ini akan digunakan untuk peningkatan kualitas program magang. Penelitian mengunakan pendekatan kualitatif, dimana sumber datanya adalah mahasiswa yang melaksanakan program magang, perusahaan mitra, dosen pembimbing, dan UPT Kerja sama dan Prakerin. Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi/studi dokumen, sedangkan untuk uji kualitas data dilakukan dengan metode triangulasi sumber dan triangulasi metode. Hasil riset memperlihatkan bahwa pada tahap pra-pelaksanaan, baik mahasiswa maupun dosen pembimbing menilai pelaksanaan kegiatan pembekalan sudah berjalan baik, materi pembekalan yang diberikan sudah sesuai kebutuhan, tetapi masih perlu ditambah beberapa materi softskill dasar. UPT Kerja sama dan Prakerin menilai bahwa dosen pembimbing perlu melakukan seleksi internal di awal agar mahasiswa memilih tempat magang sesuai minat dan kemampuannya. Pihak perusahaan mitra memberikan orientasi kepada mahasiswa di awal program magang, dan menyediakan fasilitas seperti uang saku/uang transportasi, seragam, loker, duty meal, termasuk program pengembangan diri bagi mahasiswa magang seperti pelatihan atau workshop. Terhadap aspek-aspek di atas, tidak ada keluhan dari mahasiswa, mahasiswa lebih berfokus pada manfaat dari program magang yaitu dari magang mempelajari berbagai hardskill, softskill hingga adanya perubahan perilaku yang positif pada diri. Penilaian mitra industri terhadap kinerja mahasiswa berada dalam kategori baik, dengan catatan terhadap kemampuan berbahasa Inggris, komunikasi dan percaya diri yang masih harus ditingkatkan. Saran perbaikan untuk meningkatkan kualitas program magang antara lain: Memperluas kerja sama dengan berbagai mitra industri di luar kota maupun luar negeri, Melakukan evaluasi kerja sama mitra industri secara berkala, Sistem Informasi Progam Magang yang terintegrasi, Kegiatan pembekalan yang lebih komprehensif, Perkuat peranan dosen pembimbing, Membuat Sistem Pemantauan dan Pendampingan, Analisis Kebutuhan Industri, Menyediakan Career Center bagi mahasiswa.","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":"125 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141361466","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":"The Influence of Audit Quality and Auditor Experience on the Auditor's Fraud Assessment Ability","authors":"Muhammad Abdul Hafizh, Yuha Nadhirah Qintharah","doi":"10.32877/ef.v6i2.1166","DOIUrl":"https://doi.org/10.32877/ef.v6i2.1166","url":null,"abstract":"Several companies use various methods to commit fraud in financial reporting in order to get a good performance assessment. The case of alleged manipulation of financial reports that has occurred is the case of PT Envy Technologies Indonesia Tbk. The issuer is suspected of committing fraud after 2 years of being registered as a public company on the IDX since July 9 2019. This study aims to determine the effect of audit quality and auditor experience in detecting fraud that occurs (fraud). The study employs quantitative methods with the assistance of SPSS IBM 20. The population consists of auditors working at Public Accounting Firms in the Jakarta and Bekasi regions, selected using a purposive sampling method based on specific criteria. Data collected by using questionnaire sharing by google form and immediately sharing. Based on the highest variable indicators, a total of 145 auditors were selected as respondents. The study's findings indicate that the audit quality variable has a significantly positive impact on the ability to detect fraud. This is attributed to the fact that higher auditor competence leads to faster and more accurate fraud detection. Additionally, the auditor's experience variable also positively and significantly influences the ability to detect fraud, suggesting that the longer an auditor's work experience with diverse levels of workload complexity, the better their capability to identify fraud in financial statements.","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":"105 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141362103","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 Tingkat Likuiditas dan Struktur Utang Terhadap Kinerja Perusahaan Pada Industri Manufaktur di BEI (Studi Kasus Pada Sub Sektor Semen Periode 2017-2021)","authors":"Nisa Wardah, H.M.Imam Sundarta, Hurriyaturrohman Hurriyaturrohman","doi":"10.32877/ef.v6i2.909","DOIUrl":"https://doi.org/10.32877/ef.v6i2.909","url":null,"abstract":"Likuiditas suatu perusahaan ditentukan oleh kemampuannya untuk memenuhi kewajiban keuangan jangka pendeknya tepat waktu. Penelitian ini mencoba untuk mengetahui pengaruh utang dan likuiditas terhadap kinerja perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia antara tahun 2017 dan 2021. Temuan disajikan dalam bentuk penyajian statistik yang telah diolah, dan metodologi penelitian yang digunakan dalam penelitian ini adalah: Penelitian ini merupakan penelitian deskriptif kuantitatif. menggunakan SPSS versi 26. Laporan tahunan perusahaan-perusahaan yang bergerak di industri semen dari tahun 2017 hingga 2021 merupakan data sekunder yang digunakan dalam penelitian ini. Dalam penelitian ini dipilih 4 usaha dari sampel purposive 6 usaha selama kurun waktu 5 tahun dari subsektor semen. Perhitungan dan analisis temuan penelitian ini menunjukkan bahwa likuiditas parsial tidak memiliki dampak nyata terhadap kesuksesan perusahaan. Hasil penelitian ini menunjukkan bahwa Return on Assets (ROA) tidak dipengaruhi secara signifikan baik oleh faktor Debt to Asset Ratio (DAR) maupun Current Ratio (CR). Temuan uji F menunjukkan bahwa pengaruh CR dan DAR secara simultan terhadap ROA tidak signifikan secara statistik. Pada penelitian ini nilai R-square sebesar 0,148. Hal ini menunjukkan bahwa meskipun variabel independen (CR dan DAR) hanya dapat menyumbang 14,8% dari variabel dependen Return on Assets (ROA), sisanya sebesar 99,8% dapat disebabkan oleh faktor yang tidak teridentifikasi dan tidak terbukti\u0000 ","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":"116 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141361850","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 Keragaman Produk dan Kualitas Produk Terhadap Kepuasan Pelanggan Produk Darsa Fruits Chips","authors":"Indra Jaya, Miswan Gumanti","doi":"10.32877/ef.v5i3.984","DOIUrl":"https://doi.org/10.32877/ef.v5i3.984","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh keragaman produk dan kualitas peproduk terhadap kepuasan pelanggan. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder yang diperoleh dengan metode angket, observasi, wawancara dan dokumentasi. Sampel yang digunakan adalah pelanggan produk Darsa Fruits Chips. Pengambilan sampel dilakukan dengan metode random sampling. Alat analisis pada studi ini menggunakan model regresi linier berganda. Berdasarkan hasil pengujian memberikan bukti empiris bahwa Keragaman produk dan kualitas produk berpengaruh signifikan terhadap kepuasan pelanggan. Keragaman produk dan kualitas produk menjadi faktor penting bagi produk Darsa Fruits Chips, hal ini dibuktikan oleh peningkatan omset penjualan produk yang meningkat terus dan feedback yang positif dari pelanggan. Selain itu pula produk darsa fruits chips memiliki karakteristik khas daerah yang dapat meningkatkan produk kearifan lokal","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136293604","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 Profitabilitas, Leverage, Ukuran Perusahaan, Audit Tenure dan Reputasi KAP Pada Audit Report Lag","authors":"Mega Utami, Lia Dama Yanti","doi":"10.32877/ef.v5i3.986","DOIUrl":"https://doi.org/10.32877/ef.v5i3.986","url":null,"abstract":"Keterlambatan pelaporan audit merupakan satu-satunya faktor penentu terpenting yang berkontribusi pada ketepatan waktu penerbitan laporan keuangan. Riset ini dimaksudkan guna menilai kontribusi profitabilitas, leverage, ukuran perusahaan, audit tenure dan reputasi KAP pada audit report lag pada perusahaan property dan real estate yang tercatat di BEI periode 2019-2022. Riset ini termasuk jenis riset kuantitatif dengan mempergunakan data sekunder. Populasi sejumlah 67 perusahaan. Teknik analisis regresi linear berganda dijalankan dengan program SPSS versi 29. Hasil analisis menemukan bahwa profitabilitas dengan nilai sig. 0,016 < 0,05 dan ukuran perusahaan bernilai sig. 0,048 < 0,05 berdampak signifikan pada audit report lag, sedangkan leverage dengan nilai sig. 0,741 > 0,05, audit tenure sig. 0,399 > 0,05 dan reputasi KAP sig. 0,110 > 0,05 tidak berdampak pada audit report lag.","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":"240 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136294029","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":"Bibliometrix Analysis: Management Inventory dan Supply Management","authors":"Hariyanto Hariyanto, Riki Riki","doi":"10.32877/ef.v5i3.870","DOIUrl":"https://doi.org/10.32877/ef.v5i3.870","url":null,"abstract":"Inventory and Supply Management is an important aspect of efficient business operations. Both are interrelated and have an impact on achieving competitive advantage and customer satisfaction. In the case study of PT. Berkahjaya Sentosa Technique, Bibliometrix analysis is used to evaluate the performance of inventory and supply management of companies. The results show that effective inventory and supply management can improve operational efficiency and customer satisfaction. Bibliometrics is an analytical method used to map and analyze scientific literature in a particular field. In the context of inventory management and distribution control, bibliometrics can provide valuable insight into the development and focus of study in a particular field. The purpose of this study is to analyze and summarize scientific literature related to inventory management and distribution control using bibliometric methods. The method used is descriptive analysis using analysis tools such as three-field plots and tables of main information. The results show that scientific literature related to inventory management and distribution control has experienced a decline in annual growth in the period 2018-2023. However, the average citation per document shows that this literature is still very relevant and important in the context of inventory management and distribution control. This research provides valuable insights for researchers and practitioners in the field of inventory management and distribution control","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":"2014 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136293886","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 Debt To Asset Ratio dan Total Asset Turnover Ratio Terhadap Financial Distress (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)","authors":"Yusmitha Oktaviana, N.A Rumiasih, Yudiana Yudiana","doi":"10.32877/ef.v5i3.835","DOIUrl":"https://doi.org/10.32877/ef.v5i3.835","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahui pengaruh debt to asset ratio dan total asset turnover ratio terhadap financial distress baik secara parsial ataupun simultan. pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Sampel penelitian terdiri dari 8 perusahaan yang dipilih berdasarkan kriteria yang telah ditentukan atau biasa dikenal dengan metode purposive sampling. Penelitian ini menggunakan kuantitatif dan data sekunder berupa laporan keuangan perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Analisis data dilakukan menggunakan statistik deskriptif, uji asumsi klasik, regresi linear berganda, uji T, dan uji F. Dalam penelitian ini, digunakan model Springate untuk memprediksi financial distress dengan bantuan perangkat lunak IBM SPSS versi 26. Hasil penelitian secara parsial menunjukkan bahwa debt to asset ratio berpengaruh negatif signifikan terhadap financial distress dan total asset turnover ratio berpengaruh positif signifikan terhadap financial distress. Selanjutnya, secara simultan menunjukkan bahwa debt to asset ratio dan total asset turnover ratio secara bersama-sama berpengaruh signifikan terhadap financial distress","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136293740","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 Iklim Organisasi Pada Michael Tj Gelato","authors":"Gloria Imaniar Talahatu, Leonard Adrie Manafe, Kusuma Adi Rahardjo, Emmywati Emmywati, Noneng R Sukatmadiredja","doi":"10.32877/ef.v5i3.779","DOIUrl":"https://doi.org/10.32877/ef.v5i3.779","url":null,"abstract":"Michael TJ Gelato merupakan bisnis yang bergerak di bidang usaha Restoran dengan Gelato sebagai menu andalannya. Penelitian ini bertujuan untuk mengetahui bagamaina Iklim Organisasi yang ada pada Michael TJ Gelato &amp; Café dan apa saja aspek yang mempengaruhi iklim tersebut. Iklim organisasi merupakan kualitas lingkungan perusahaan yang dialami secara konsisten oleh anggota organisasi, berpengaruh terhadap perilaku, dan dapat dicerminkan melalui sifat organisasi. Penelitian ini menggunakan metode penelitian kualitatif atau disebut juga sebagai penelitian naturalistik, Data penelitian dikumpulkan menggunakan teknik wawancara. Metode purposive sampling digunakan dalam penelitian ini, dimana semua informan dipilih secara sengaja dengan mempertimbangkan masa kerja dari yang terlama hingga yang terbaru. Hasil penelitian menunjukan, bahwa Iklim Organisasi yang terjadi di Micahel Tj Gelato &amp; Café masih belum mencapai iklim yang sempurna, hal ini dikerenakan beberapa dimensi yang menjadi aspek pendukung Iklim organisasi belum sepenuhnya dilakukan oleh organisasi. Diperlukan adanya perbaikan terhadap dimensi Struktur , Standar, dan Penghargaan. Sedangkan pada dimensi Tanggung Jawab, Dukungan, dan Komitmen dapat dipertahankan atau dikembangkan oleh perusahaan agar tetap memiliki Iklim yang baik.","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136293882","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 Endorsement Influencer dan Store Atmosphere Terhadap Kelutusan Pembelian Konsumen Pada G-COFFEE BATAM","authors":"Febi Pangain Tua Siregar, Nora Pitri Nainggolan","doi":"10.32877/ef.v5i3.797","DOIUrl":"https://doi.org/10.32877/ef.v5i3.797","url":null,"abstract":"Kegiatan penelitian ini ditujukan untuk melihat seberapa besar pengaruh terhadap keputusan pembelian konsumen melalui endorsement influencer dan store atmosphere pada G-Coffee. Pada penelitian ini akan dilangsungkan di cafe G-Coffee sebagai objek penelitian. Untuk populasi dan sampel pada penelitian ini akan menggunakan konsumen yang melakukan pembelian di cafe G-Coffee. Adapun jumlah sampel pada penelitian ini adalah sebanyak 100 orang yang merupakan konsumen G-Coffe. Untuk teknik sampling yang digunakan pada penelitian ini adalah nonprobability sampling sehingga sampel tidak memiliki kesempatan yang sama. Untuk pengumpulan data pada penelitian ini menggunakan kuesioner yang dibagikan kepada para responden di G-Coffee. Hasil dari angket pada kuesioner yang telah didapatkan akan diolah dengan bantuan program aplikasi SPSS V. 25. Setelah diolah, adapun hasil data SPSS menunjukan bahwa endorsement influencer dan store atmosphere berpengaruh positif terhadap keputusan pembelian konsumen pada G-Coffee. Adapun nilai f hitung pada penelitian ini adalah sebesar 105,867 &gt; 3,09 (f tabel).","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136294171","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":"The Effect of Receivable Turnover, Current Ratio, and Debt to Asset Ratio to Return on Asset in Subsector Companies Retails Registered at the Indonesia Stock Exchange Period 2018-2022","authors":"Dedie Gunawan, Pujiarti Pujiarti","doi":"10.32877/ef.v5i3.960","DOIUrl":"https://doi.org/10.32877/ef.v5i3.960","url":null,"abstract":"Making a profit, boosting corporate value, and expanding their business are the same objectives shared by service businesses, trading firms, and manufacturing firms. Entrepreneurs must be able to win the competition by meeting business needs, enhancing management effectiveness, and developing strategies in the rapidly expanding digital era where business competition is becoming more intense. This is necessary for their own survival as well as the survival of the business. Purposive sampling, which uses a sampling procedure with specific considerations, was the strategy utilized to choose the sample for this research. The study's findings demonstrate that accounts receivable turnover has a yield of 5.097 > 2.052 and a significant level of 0.00 < 0.05, indicating that it has a partial positive and significant impact on return on assets; the current ratio has a result of -1.691 < 2.025 and a significant level of 0.0103 > 0.05, indicating that it has a partial negative and significant impact on return on assets; and the debt to asset ratio has a result of Receivable Turnover, Current Ratio, and Debt to Asset Ratio all exhibit results of 0.000 < 0.05, suggesting simultaneous significant effects on the dependent variable from all independent factors.","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":"141 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136294033","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}