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All Journal Adi Widya : Jurnal Pengabdian Masyarakat Primanomics : Jurnal Ekonomi & Bisnis STATERA: Jurnal Akuntansi dan Keuangan eCo-Buss eCo-Fin Abdi-Dharma NIKAMABI : Jurnal Ekonomi & Bisnis Global Accounting : Jurnal Akuntansi EMaBi: Ekonomi Dan Manajemen Bisnis NEAR: Jurnal Pengabdian kepada Masyarakat
Eso Hernawan
Universitas Buddhi Dharma
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Nursing Public Health Social Sciences Transportation Other

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Peran Tax Planning dan Konsultan Pajak Willi Fatimaleha; Anna Sofia Atichasari; Eso Hernawan; Ni’matullah Ni’matullah
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.1.81-96

Abstract

The study aims to examine the influence of tax planning, and tax consultants on compliance with corporate income tax payments. The sample in this study were 60 respondents with a sampling technique with a purposive sampling method that is by determining certain criteria according to research needs with corporate taxpayers registered in the Tax Office one large taxpayer Jakarta as the respondent. Data was collected by distributing questionnaires directly to the respondents concerned. The analytical method used in this study is the analysis of Multiple Regression. The data in this study were processed using SPSS version 25 software (Statistical Product and Service Solution). The results of this study indicate that tax planning and tax consultants have a positive and significant effect on compliance with corporate income tax payments.
Impact of Work from Home Policy Implementation on Work Effectiveness and Productivity in Tangerang City Indra Gunawan; Agus Kusnawan; Eso Hernawan
Primanomics : Jurnal Ekonomi & Bisnis Vol 19 No 1 (2021): Primannomics : Jurnal Ekonomi & Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v19i1.508

Abstract

This research was conducted based on the desire of the researchers to find out how much influence the Work from Home policy has on the effectiveness and productivity of work, especially for workers in the Tangerang area The dependent factor studied was the Work from Home policy as the independent variable (Y), while the independent factors were effectiveness (X1) and work productivity (X2). The resulting t value for the work effectiveness variable is 0.647 with sig 0.519. The results of this significance analysis are greater than 0.05, so it means that individually the work effectiveness variable does not have an impact due to the WFH policy. The resulting t value for work productivity variable is 6.103 with sig 0.000. The results of this significant analysis are smaller than 0.05, meaning that individually the work productivity variable has a significant impact on the implementation of WFH policies. The results obtained in this study are based on the SPSS calculation, the F count is 19.504 with F sig. 0,000 where F sig. 0.000 is smaller than 0.05, so Ho is rejected. It can be interpreted that simultaneously work effectiveness (X1) and work productivity (X2) have a significant impact on the implementation of WFH policy (Y). This calculation also forms the equation Y = 9,112 + 0.108 X1 + 0.681 X2 + e. The R square value obtained from the SPSS calculation of 0.236 (23.6%) can be interpreted that work effectiveness (X1) and work productivity (X2) explain the impact of variations in the variable implementation of WFH policy (Y) by 23.6% and the rest is influenced other independent variables amounted to 76.4%.
The Relationship between the Role of Buddhist College Workers and Their Participation as Members of the Buddhi Employee Cooperative in Tangerang Agus Kusnawan; Indra Gunawan; Eso Hernawan
Primanomics : Jurnal Ekonomi & Bisnis Vol 19 No 2 (2021): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v19i2.584

Abstract

The purpose of the research is to obtain the value of the relationship between the roles of female Buddhist college employees on participation as members of the Buddhist college employees employee cooperative in Tangerang. As for the background of this research is the enormous role of cooperatives, especially in Indonesia in advancing the family economy. In addition, the condition of women working in Indonesia is increasingly having a very helpful role for the family economy. The data in this study are the result data from questionnaires conducted by the research team. This research uses descriptive analysis method where the results of this study provide an overview of the phenomenon of the object of research. This study uses relationship analysis and t test and r test in data processing. The respondents who were studied from the age side, most were in the productive age between 20 - 45 years old or as much as 86.50%. Of the educational structure 73% of respondents have education with a bachelor to doctoral level. The calculation result of simple correlation (r) shows the correlation value of 0.326. This shows the correlation between the role of female employees with the role of members of the Buddhist college employees cooperative in Tangerang does not have a correlation even though the degree of relationship shown shows a positive number. Hypothesis testing in this study shows a significance value> 0.05 then Ho is accepted, meaning that no significant correlation is described between the role of female employees with the roles or functions of members of the Buddhist college employees cooperative in Tangerang. The conclusion from this study is that there is no relationship between the role of female college employees and their participation as members of the Buddhist employee cooperative in Tangerang.
Ethical Decision Making Based On The Literature Review Of Ford & Richardson 1962 - 1993 Suryadi Winata; Agus Kusnawan; Limajatini Limajatini; Eso Hernawan
Primanomics : Jurnal Ekonomi & Bisnis Vol 18 No 1 (2020): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.792 KB) | DOI: 10.31253/pe.v18i1.286

Abstract

The objective of this study is to review ethical judgments of Accountants from 1962 to 1993. The research uses the literature review of Ford and Richardson, 1994 on the empirical ethical decision making. The results show that ethical factors individual, situational, organizational influencing ethical decision making (EDM) are organizational effects, organizational size, and peer group influence and Machiavellinism is also the significant factor in individual EDM
Adaptation Of Disruption In Fast Food Companies In The New Normal Era Rinintha Parameswari; Pujiarti Pujiarti; Eso Hernawan
Primanomics : Jurnal Ekonomi & Bisnis Vol 18 No 3 (2020): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v18i3.396

Abstract

The purpose of this research is how the community can adapt to the changes that occur in fast food companies in the new normal era. Discipline and public understanding of changes during the pandemic and entering the normal era are very important from habituation and technology. This research is descriptive by collecting primary data and also secondary data by conducting analysis and random interviews with services on fast food, visitors, and other data. This observation was made because fast food is the food most often consumed by people around> 80% because it is fast in providing it and this food is the people's choice for holding meetings both formal and informal. The results obtained and analyzed for this new order of life by opening it up gradually and getting used to the conditions applied by the government since March until now have made people accustomed to the existence of temperature checking regulations, wearing masks, maintain distance and determine other health protocols. With the existence of health rules applied the community has realized the importance of maintaining health even with meetings with others. The use of cashless or delivery that was already available in service applications before the pandemic and some people can already use it but others are more accustomed to using other merchant applications because it is considered easier and the number of choices and discounts.
Mining Stock Price Index on Macro Economic Indicators Eso Hernawan; Temmy Setiawan Setiawan; Andy Andy; Peng Wi
eCo-Fin Vol. 2 No. 3 (2020): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of the BI Rate, exchange rate and inflation on the stock price index of building mining sector companies listed on the Indonesia Stock Exchange for the period January 2015 to December 2018. The data analysis technique used in this study is the regression model. The test results prove that the BI Rate (X1) has an effect on the IHSP with a statistical t value of -5.697072 > t-table 2.01537 and a probability value of 0.00 < 0.05, then H1 is accepted. The exchange rate (X2) has an effect on the IHSP with a statistical t value of 4.263165 > t-table 2.01537 and a probability value of 0.0001 < 0.05, then H1 is accepted. The exchange rate has a negative effect on the IHSP with a statistical t value of -1.321528 < t-table 2 0.01537 and 01932 probability value > 0.05, then H1 rejects. To determine the effect of jointly used F test where the results of BI Rate, Exchange Rate and Inflation simultaneously affect the IHSP which is indicated by F-count 54.35844 > F-Table l2.21 and the probability value of F-statistics is F-statistic 0.0000 < 0.05 , then H1 is accepted, with a simultaneous effect of 58.33%. while the remaining 41.67% is explained by other variables not examined in this study
Dampak Marketing Mix Terhadap Pendapatan Usaha Peci Batik Jogokariyan Yogyakarta Pudjo Wibowo; Eso Hernawan
Primanomics : Jurnal Ekonomi & Bisnis Vol. 20 No. 3 (2022): Jurnal Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v20i3.1461

Abstract

Dampak Marketing Terhadap Pendapatan Usaha Peci Batik Jogokariyan Yogyakarta dalam hal ini untuk mengetahui seberapa besar baik parsial (sendiri-sendiri) maupun simultan (bersama-sama) antara produk, harga, distribusi dan promosi mempengaruhi terhadap pendapatan usaha peci batik jogokariyan Penelitian ini dilakukan Peci Batik Jogokariyan Yogyakarta dengan menyebar kuensioner pertanyaan sedangkan sampel penelitian digunakan dengan Random Simpel Sampling. R2 84,4% sumbangan produk, harga, distribusi dan promosi terhadap Pendapatan Usaha Peci Batik Jogokariyan Yogyakarta sebesar 84.4 sisanya 15,6% dijelaskan fakto lain. F hitung > F tabel (128.419 > 3,87 sig 0.000 < 0.05, produk, harga, distribusi dan promosi secara simultan (bersama-sama) menpunyai hubungan positif dan mempengaruhi secara signifikan terhadap Pendapatan Usaha Peci Batik Jogokariyan Yogyakarta. Dan nilai t hitung produk 2.602 > ttabel 1.661 dan sig .0011 < 0.05, nilai t hitung harga 2.111 > ttabel 1.661 dan sig 0037 < 0.05, nilai t hitung distribusi 6.101. > ttabel 1.661 dan sig 0000 < 0.05 dan nilai t hitung promosi 6.648. > ttabel 1.661 dan sig 0000 < 0.05, produk, harga, distribusi dan promosi secara parsial (sendiri-sendiri) mempunyai hubungan positif dan mempengaruhi secara signifikan terhadap Pendapatan Usaha Peci Batik Jogokariyan Yogyakarta
Pengaruh Likuiditas, Solvabilitas Dan Aktivitas Terhadap Profitabilitas Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2016-2020 Fransisca A Gatha; Eso Hernawan
Global Accounting Vol. 1 No. 3 (2022): Global Accounting
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.616 KB)

Abstract

Penelitian dilakukan untuk melihat pengaruh likuiditas, solvabilitas dan aktivitas terhadap profitabilitas perusahaan. Semua variable di proaksikan pakai CR, DAR, TATO dan ROA. Penulis memakai data sekunder yang didapatkan melalui situs BEI laporan keuangan tahunan selama periode 2016-2020. Penelitian menggunakan metode kuantitatif serta memakai sampel dari 6 perusahaan selama periode lima tahun. Sampel ditentukan memakai purpose sampling yang sudah melengkapi kriterian penentuan sampel. Data dianalisis memakai regresi linier berganda yang didukung oleh aplikasi SPSS 25. Dari uji parsial didapatkan hasil likuiditas tidak memiliki berpengaruh terhadap profitabilitas, sementara solvabilitas dan aktivitas memiliki pengaruh terhadap profitabilitas. Dalam uji silmutan diperoleh hasil bahwa ke tiga variable independen berpengaruh signifikan terhadap profitabilitas.
Pengaruh Promosi, Harga, Dan Kualitas Pelayanan Terhadap Keputusan Pembelian Barang Elektronik Pada Tokopedia Di Masa Pandemi Covid-19 Jhon Lihardo; Eso Hernawan
EMaBi: Ekonomi Dan Manajemen Bisnis Vol. 1 No. 2 (2022): EMaBI
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.312 KB)

Abstract

Dalam penulisan tugas akhir ini bertujuan untuk mengkaji besarnya pengaruh Promosi (X1 ), Harga (X2), dan Kualitas Pelayanan (X3) Terhadap Keputusan Pembelian (Y) Barang Elektronik di Tokopedia selama Masa Pandemi Covid-19. Penulis menggunakan metode penelitian deskriptif dan pendekatan kuantitatif dengan menyebarkan kuesioner kepada pengguna Tokopedia di masa pandemi covid-19. Berdasarkan hasil analisis yang telah penulis uji dengan uji regresi linier berganda menggambarkan persamaan Y = 6,597 + 0,201 X1 + 0,373 X2 + 0,261 X3 + ↋ hasil koefisien korelasi promosi terhadap keputusan pembelian memiliki korelasi positif sebesar 0,575. Koefisien korelasi harga pada variabel keputusan pembelian memiliki korelasi positif sebesar 0,719. Koefisien kualitas pelayanan pada variabel keputusan pembelian memiliki korelasi positif sebesar 0,681. Berdasarkan hasil pengujian hipotesis pada variabel promosi diperoleh thitung 6,966, variabel harga thitung 10,243, dan variabel kualitas pelayanan thitung 9,197 dengan hasil ttabel 1,98498 yang diperoleh dari ttabel df menggunakan rumus t (α/2; nk-1) pada taraf signifikan 0,05. Berdasarkan penelitian yang dilakukan diperoleh kesimpulan bahwa Ho ditolak dan Ha diterima. Pada hasil uji signifikansi uji F atau uji simultan diperoleh Fhitung sebesar 41,857 dan ftabel sebesar 2,70 dengan taraf signifikan 0,000 < 0,05. Hasil ini menyatakan bahwa Ho ditolak dan Ha diterima, pernyataan tersebut dinyatakan berdasarkan Fhitung > Ftabel. Mengacu pada hasil penelitian yang dilakukan, dapat disimpulkan bahwa ada hubungan antara promosi, harga, dan kualitas layanan terhadap keputusan pembelian barang elektronik di Tokopedia selama masa pandemi covid-19.
Pengaruh Kepuasan Konsumen, Kualitas Produk, Dan Harga Terhadap Keputusan Pembelian pada Produk Lunica Shella Oktaviani; Eso Hernawan
EMaBi: Ekonomi Dan Manajemen Bisnis Vol. 1 No. 3 (2022): EMaBI
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.062 KB)

Abstract

Tujuan Dilakukannya penelitian ialah untuk menguji pengaruh Kepuasan Konsumen, Kualitas Produk, dan Harga Terhadap Keputusan Pembelian. Penelitian Ini berfokus pada produk skincare merk Lunica yang merupakan perusahaan produk lokal perawatan kecantikan milik Dr. Mira Lunardi, AAAM yang diproduksi oleh PT Puputan Pharma Mangala yang berlokasi di Bogor Jawa Barat. Perusahaan ini merupakan perusahaan yang bergerak dibidang pembuatan produk kosmetik yang sudah berdiri sejak 2014 dengan menggunakan konsep pelayanan satu pintu pembuatan produk kosmetik yang berinovasi. Dipergunakan sebanyak 90 responden dalam penelitian ini yang dipilih berdasarkan non probability sampling. Metode Analisis regresi linear berganda menggunakan Microsoft Excel 2016 dan software SPSS versi 24.Berdasarkan penelitian yang dilakukan diperoleh hasil bahwa hasil uji parsial (t) Kepuasan Konsumen, Kualitas Produk dan Harga berpengaruh signifikan terhadap Keputusan Pembelian.Hasil uji simultan (F) menunjukkan bahwa Kepuasan Konsumen, Kualitas Produk, dan Harga Secara bersama-sama berpengaruh terhadap Keputusan Pembelian.
Co-Authors Adrian Hidayat Agus Kusnawan Aldi Samara Alexander Alexander Anastasya Jasmine Andy Andy Andy Atichasari, Anna Sofia Baghas Budi Wicaksono Baghas Budi Wicaksono Budi Etty Herijawati Farid Addy Sumantri Fransisca A Gatha Fx Pudjo Wibowo FX. Pudjo Wibowo Hendra Hendra Heri Satrianto Indra Gunawan Jesica Jania Jhon Lihardo Juan Barus Gultom Limajatini Limajatini Malvin Nathanael Metta Susanti Michels Cancerlita Ni’matullah Ni’matullah Nova Belina Patricia Regina Vernandi Peng Wi Peng Wie Pudjo Wibowo Pujiarti Pujiarti Pujiarti Purnama, Marselia Rinintha Parameswari Ririn Febriani Rr Dian Anggraeni Sabam Simbolon Selfiyan Selfiyan Shella Oktaviani Suryadi Winata Susanto Wibowo, Susanto Sutandi Sutandi Sutrisna Sylviana Ribka Sanjaya Temmy Setiawan, Temmy Tjong Se Fung Tomy Saputra Willi Fatimaleha Yopie Chandra