eCo-Fin最新文献

{"title":"Analisis Biaya Produksi Pada PT. Wilmar Cahaya Indonesia Tbk Yang Terdaftar di Bursa Efek Indonesia (BEI)","authors":"Anggun Setianingsih, Jusmani Jusmani, Totok Sudiyanto","doi":"10.32877/ef.v5i3.849","DOIUrl":"https://doi.org/10.32877/ef.v5i3.849","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui bagaimana pengendalian biaya produksi pada PT. Wilmar Cahaya Indonesia Tbk tahun 2019–2021. Berfokus pada biaya produksi dan bagaimana mengendalikan biaya produksi menggunakan metode full costing. Metode yang digunakan adalah deskriptif-kualitatif, dengan menggunakan data sekunder yang diperoleh dari teknik dokumentasi. Populasinya adalah laporan keuangan PT. Wilmar Cahaya Indonesia Tbk dengan 3 titik data sampel periode 2019–2021. Teknik analisis data adalah deskriptif kualitatif. Hasil analisis data menunjukkan bahwa dengan menggunakan metode full costing, HPP lebih tinggi dibandingkan dengan metode perusahaan. Hpp yang dihitung dengan metode full costing adalah Rp. 269.765.101.184 (2019), Rp. 335.076.671.144 (2020), dan Rp. 393.649.022.272 (2021). Sedangkan metode perhitungan perusahaan adalah Rp. 196.281.581.968 (2019), Rp. 225.481.014.394 (2020), dan Rp. 252.148.451.634 (2021), Metode perusahaan tidak menambahkan biaya lain, sedangkan metode full costing menambahkan 10% biaya cadangan dan overhead pabrik variabel. Jadi, dengan menggunakan alat kontrol dalam menghitung total biaya produksi PT. Wilmar Cahaya Indonesia Tbk tahun 2019-2021 dinilai lebih produktif.","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":"50 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":"136293726","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":"Profitability as a Moderator of Leverage and Firm Size on Tax Avoidance: Empirical Study at Indonesia Construction Companies","authors":"Anjar Indriyanti, Ibram Pinondang Dalimunthe","doi":"10.32877/ef.v5i3.983","DOIUrl":"https://doi.org/10.32877/ef.v5i3.983","url":null,"abstract":"This study aims to analyze the effect of profitability as moderating leverage and firm size on tax avoidance. The independent variables are leverage, firm size, the dependent variable is tax avoidance and profitability as a moderator. This research is quantitative data, with sample selection using purposive sampling. Sample study in this research are construction companies listed on the Indonesia Stock Exchange (IDX) in 2015-2020. Analysis method in this study processes using e-views version 9. The results of this study indicate that leverage and firm size have a significant effect on tax avoidance. The study also give evidence that profitability weakens the relationship between leverage and tax avoidance and profitability weakens the relationship between firm size and tax avoidance","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":"1 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":"136294173","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":"Strategi Costumer Relationship Management Dalam Mempertahankan Pelanggan Pada Coffee Shop Grama Sphere","authors":"Fahmi Rizky, Sri Sudiarti, None Atika","doi":"10.32877/ef.v5i3.951","DOIUrl":"https://doi.org/10.32877/ef.v5i3.951","url":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui Implementasi dan eketivitas Strategi Customer Relationship Management untuk menjaga konsumen terhadap Coffee Shop Grama Sphere. Program CRM diterapkan untuk menjadikan loyalitas konsumen pda perusahaan hingga korelasi dari penjual dan pembeli dapat mengarahkan sebuah hubungan dari mitra tidak sebatas transaksi yang biasa. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan sumber data primer dan sekunder. Penelitian ini menggunakan teknik pengumpulan data dengan wawancara dan studi dokumentasi dengan datang langsung ke Coffee Shop Grama Sphere dan mewawancarai narasumber yang ada. Hasil penelitian menunjukan 1.Implementasi Customer Relationship Management yang dijalankan oleh Coffee Shop Grama Sphere mengandung tiga aspek penting yang diterapkan yaitu: a. Aspek people sudah diterapkan dengan baik dengan adanya sikap yang baik dari karyawan yang membuat konsumen merasa nyaman dan puas sehingga dapat menumbuhkan loyalitas konsumen. b. Process yang dijalankan meliputi pelayanan, promosi dan pengenalan produk serta penanganan terhadap keluhan. c. Aspek technology yang digunakan yaitu pelanggan dapat melakukan pemesanan dengan lebih mudah dengan bantuan teknologi langsung melalui aplikasi untuk gojek/grab, Instagram, WhatsApp, dan pembayaran non tunai. 2. Efektifitas Customer Relationship Management dalam meningkatkan penjualan di Coffee Shop Grama Sphere adalah bahwa proses menilai efektivitas implementasi CRM sangat penting untuk mengidentifikasi peran penting dalam kemajuan strategi CRM untuk mencapai tujuan pemasaran strategis dan akhirnya keberhasilan Coffee Shop Grama Sphere. Selain itu fungsi dari CRM ini dapat dimanfaatkan dalam proses prospeksi dan strategi keterlibatan pelanggan, juga mencatat beberapa hal bagus untuk menerapkan CRM dalam lingkungan pemasaran di Coffee Shop Grama Sphere. Selain itu juga agar mampu menciptakan hubungan antara Coffee Shop Grama Sphere dan pelanggan dapat berjalan lebih cepat dan mudah sehingga akan membangun hubungan yang lebih baik antara Coffee Shop Grama Sphere dan pelanggan","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":"221 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":"136293742","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 Rasio Profitabilitas Dan Aktivitas Sebagai Dasar Penilaian Kinerja Keuangan (Studi Kasus Pt Sariguna Primatirta Tbk Periode 2017 – 2021)","authors":"Mariska Oktaviani Wijaya, Hurriyaturrohman Hurriyaturrohman, Muhamad Nur Rizqi","doi":"10.32877/ef.v5i3.844","DOIUrl":"https://doi.org/10.32877/ef.v5i3.844","url":null,"abstract":"This study aims to determine and analyze the financial performance of PT Sariguna Primatirta Tbk for the 2017-2021 period which is listed on the Indonesia Stock Exchange (IDX). The research was conducted using Profitability Ratios and Activity Ratios with descriptive analysis research types using quantitative methods. The results of this study show Profitability Ratios with average values which include: Gross Profit Margin 38%, Net Profit Margin 11%, Return On Assets 10%, Return On Equity 10%, and Return On Investment 15%. Gross Profit Margin can be said to be in good condition because it has an average value above industry standards, for Net Profit Margin, Return On Assets, Return On Equity and Return On Investment it can be said to be in unfavorable condition because the average value is still below standard industry. For the results of the Activity Ratio with an average value which includes: Receivable Turnover 18 times indicating good condition because it is above industry standards, Inventory Turnover 6 times, Fixed Assets Turnover 3 times, and Total Assets Turnover 0.86 times which indicates the company's condition is less good because it is still below the average industry standard value.","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":"21 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":"136293600","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 Pertumbuhan Perusahaan, Good Corporate Governance dan Kinerja Keuangan Terhadap Nilai Perusahaan","authors":"Ul Yanti, Habibah Habibah, Citrawati Jatiningrum","doi":"10.32877/ef.v5i3.985","DOIUrl":"https://doi.org/10.32877/ef.v5i3.985","url":null,"abstract":"Penelitian ini bertujuan menguji pengaruh pertumbuhan perusahaan, good corporate governance dan kinerja keuangan terhadap nilai perusahaan. Penelitian ini dilakukan selama 5 tahun periode 2017-2021. Populasi dalam penelitian ini adalah perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021. Sampel penelitian ini diperoleh menggunakan metode purposive sampling, dengan sampel perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia yang memenuhi semua kriteria. Metode analisis menggunakan model regresi data panel untuk menguji pengaruh masing-masing variabel terhadap nilai perusahaan. Hasil pengujian menunjukkan bahwa pertumbuhan perusahaan, good corporate governance dan kinerja keuangan berpengaruh secara simultan terhadap nilai perusahaan, sedangkan secara parsial pertumbuhan perusahaan dan good corporate governance berpengaruh terhadap nilai perusahaan, tetapi kinerja keuangan tidak berpengaruh terhadap nilai perusahaan.","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":"11 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":"136293891","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 Kualitas Produk, Kualitas Pelayanan Dan Relationship Marketing Terhadap Loyalitas Nasabah (Studi Kasus Pada Bank Syariah PT. BPRS Puduarta Insani Tembung)","authors":"None Hanifah Oktaviani Fakhri, None Sri Ramadhani, None Nurul Jannah","doi":"10.32877/ef.v5i3.908","DOIUrl":"https://doi.org/10.32877/ef.v5i3.908","url":null,"abstract":"Lembaga keuangan dituntut untuk lebih fokus pada kepuasan pelanggan, kualitas layanan, dan kualitas produk akibat saat ini persaingan semakin banyak. Akibatnya, bank termotivasi untuk meningkatkan kualitas produk, pelayanan, dan relationship marketing untuk memenuhi kebutuhan pelanggan dan mendapatkan loyalitas mereka. Kualitas produk, kualitas pelayanan, dan relationship marketing diidentifikasi sebagai variabel independen pada penelitian ini, sedangkan loyalitas nasabah diidentifikasi sebagai variabel dependen. Alasan dilakukannya eksplorasi ini adalah untuk mengetahui bagaimana dampak kualitas produk, kualitas pelayanan, dan relationsip marketing Bank Syariah PT. BPRS Puduarta Insani Tembung terhadap loyalitas nasabah. Dengan menggunakan metodologi kuantitatif, penelitian ini yaitu penelitian lapangan. Data primer ditangani karena penelitian ini yaitu informasi langsung kemudian diperiksa melalui program SPSS 25. Pengumpulan informasi diperoleh melalui angket yang disampaikan kepada 90 responden. Metode pengambilan sampel yang dipakai agar menjabarkan data karena studi ini yaitu dengan memakai regresi linier berganda. Kualitas produk (X1), Kualitas Pelayanan (X2), dan RelationshipMarketing (X3) semuanya ditemukan memiliki dampak positif dan penting pada Loyalitas Nasabah (Y).","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":"136294169","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 Dengan Menggunakan Metode Economic Value Added (EVA) Pada PT Campina Ice Cream Industry Tbk Periode 2017-2021","authors":"Anggi Pebriyani, M. Imam Sundarta, R. Dudung Abdul Syukur","doi":"10.32877/ef.v5i3.861","DOIUrl":"https://doi.org/10.32877/ef.v5i3.861","url":null,"abstract":"PT Campina Ice Cream Industry Tbk is one of the food and beverage companies listed on the Indonesia Stock Exchange (IDX). The purpose of this study is to determine the financial performance of the company using the Economic Value Added (EVA) method. This type of research is descriptive qualitative, using financial statement data for 2017-2021 obtained from the company's official website and the IDX. The results of this study indicate that PT Campina Ice Cream Industry Tbk achieved a positive EVA value in 2017 and a negative EVA value in 2018-2021. A positive EVA value, or EVA > 0, means that the company is able to create added value, which indicates that the profit generated is able to cover the existing capital costs (Capital Charges), which means that the company is able to meet shareholders' expectations and the company's financial performance is said to be good. Conversely, a negative EVA value or EVA < 0, which means that the company has not been able to create value, indicates that the profit earned cannot cover the existing capital charges, which means that the company has not been able to meet the expectations of shareholders and the financial performance of the company is said to be not good.","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":"136293893","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":"Implementasi Digital Marketing pada UMKM Bola Ubi Kopong Batam Center","authors":"Lady Lady, Andrew Andrew, Conny Agustin, Seren Seren, Yuyu Enjelia","doi":"10.32877/ef.v5i3.781","DOIUrl":"https://doi.org/10.32877/ef.v5i3.781","url":null,"abstract":"Saat ini perkembangan strategi pemasaran kini sangat pesat didukung dengan kemajuan teknologi informasi saat ini. Internet melalui e-commerce dan media online membuka peluang bagi usaha mikro, kecil, dan menengah (UMKM) untuk memasarkan dan menumbuhkan jaringan usaha mereka. UMKM Bola Ubi Kopong Batam Center merupakan usaha yang diolah secara handmade dan bergerak di bidang kuliner. Bolaubi Batam Center sendiri menghidangkan menu dengan bahan dasar ubi dan merupakan snack sehat. UMKM Bola Ubi memanfaatkan teknologi melalui media sosial yaitu whatsapp business, instagram, facebook, website, dan aplikasi grabfood, gofood dan shopeefood untuk memasarkan produk mereka, dan output dari penelitian ini adalah peningkatan pemasaran media sosial pada UMKM Bola Ubi Kopong Batam Center sehingga lebih luas jaringan dan dapat dikenal lebih banyak orang","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":"136294329","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 Struktur Aset, Ukuran Perusahaan, Risiko Bisnis, dan Likuiditas Terhadap Kebijakan Hutang Pada Perusahaan Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020","authors":"Hardini Ariningrum, Eka Junia","doi":"10.32877/ef.v5i3.982","DOIUrl":"https://doi.org/10.32877/ef.v5i3.982","url":null,"abstract":"This study aims to determine the effect of asset structure, firm size, business risk, and liquidity on debt policy. The population used is property and real estate companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses purposive sampling, and there are 45 companies that meet the criteria. This research is a quantitative research with data analysis technique used is multiple regression analysis using IBM SPSS Statistics 25 software as a test tool. The results of the study show that asset structure and firm size have no effect on debt policy, while business risk and liquidity affect debt policy","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":"57 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":"136293884","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, Ukuran Perusahaan, Financial Leverage dan Cash Holding Terhadap Income Smoothing","authors":"Heri Muliati, Lia Dama Yanti","doi":"10.32877/ef.v5i2.705","DOIUrl":"https://doi.org/10.32877/ef.v5i2.705","url":null,"abstract":"ufkuykm","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135050762","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}