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Contact Name
Riki Riki
Contact Email
riki.t4n@gmail.com
Phone
+6281807834703
Journal Mail Official
kdieco.fin@gmail.com
Editorial Address
Jl. Flamboyan 2 Blok B3 No. 26 Griya Sangiang Mas - Tangerang 15132
Location
Kab. tangerang,
Banten
INDONESIA
eCo-Fin
ISSN : 26560941     EISSN : 2656095X     DOI : https://doi.org/10.32877/ef
Core Subject : Economy,
Focusing on the development of economics, especially finance & accounting, both scientific and practical reviews, is expected to be a scientific medium for the creation of integration between theoretical studies and practical studies for the development of economics in various social aspects. Development of targeted thinking is the development of: v Fintech, v Accounting, v Reporting, v Taxation, v Monetary, v Economic development, v Environmental economic, and v Entrepreneurship This research is a conceptual study between academics and practitioners in the field and published in the form of a Scientific Journal. Practitioners are expected to work together in medium and sustainable scientific development through building scientific mainstream in the fields of economics, technology and comprehensive business.
Articles 4 Documents
Search results for , issue "Vol 2 No 1 (2020): Amortization" : 4 Documents clear
Analysis of the Application of Government Regulation No.23 of 2018, Understanding of Taxation and Tax Sanctions Against MSMEs Taxpayer Compliance Jenny Jenny; Ronaldy Andika Putra Telaumbanua
eCo-Fin Vol 2 No 1 (2020): Amortization
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.374 KB) | DOI: 10.32877/ef.v2i1.149

Abstract

The purpose of this study was to determine the effect of Government Regulation No. 23 of 2018, Understanding of Taxation and Tax Sanctions on MSMEs Taxpayer Compliance in Plaza Harmoni, Tangerang City. The application of Government Regulation (PP) Number 46 of 2013 is one of the government's efforts to improve tax compliance for MSMEs. Besides, the government has also provided tax penalties for taxpayers who do not pay taxes. Data analysis techniques using multiple linear regression analysis methods, the sample in this study was 100 respondents. The results showed a T value of X1= 4.723, X2 = 3,975, and X3 = -0.033. It means that the application of PP 23 of 2018, understanding taxation, and Tax sanctions had a positive and significant effect on Msme's taxpayer compliance
Influence Of Auditor Switching, Audit Fee, Tenure Audit and Company Size To Audit Quality Lia Dama Yanti; Michael Darmawan Wijaya Darmawan Wijaya
eCo-Fin Vol 2 No 1 (2020): Amortization
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.526 KB) | DOI: 10.32877/ef.v2i1.150

Abstract

Audit quality is a function of the auditor's independence and competence of the company's management in examining and providing opinions on the company's financial statements so that the auditor can report violations in a financial statement. This study aims to determine the effect of auditor switching, audit fees, audit tenure and company size on audit quality in food and beverage companies listed on the Indonesia Stock Exchange for the period 2015-2018 This research is an Ex-Post Facto research with data collection methods using secondary data. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive. The sample of companies amounted to 12 companies. Data analysis techniques in this study used a logistic regression test. The results shows: (1) Auditor switching has no effect on audit quality, with the significance value of 0.177> 0.05 (2) Audit fee has no effect on audit quality with a significance value of 0.046 <0.05 (3) audit tenure has no effect on audit quality with a significance value of 0.229> 0.045 (4) Firm size has no effect on audit quality with a significance value of F of 0.031 <0.05
The Influence of Leadership Motivation on Employee Performance for Development of Human Resources in The Government of Ogan Komering ULU Timur Gatronado Garaika
eCo-Fin Vol 2 No 1 (2020): Amortization
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (127.045 KB) | DOI: 10.32877/ef.v2i1.151

Abstract

In supporting the progress and development of an organization it is very necessary to be carried out seriously and continuously in all fields and all aspects of life. The availability of quality human resources and have a high work ethic is the main capital of an organization to be aligned with other organizations. Without the individuals of each individual to try to progress without the need to be forced, then an orSuch ganization does not mean anything. In the human resource development and human resource development department of East Ulu Komering, apparently the directives have not been carried out properly so that the performance of employees is not optimal. The problem faced is how the influence of direction on the performance of the budget department employees in the human resource development and human resource development in East Ulu Komering. the purpose of this study was to determine the effect of direction on employee performance in the human resource and human resource development of the East Ulu Komering and useful as a reference for further research on the direction and performance of pegwai.hipotesis proposed, briefing has a positive effect on employee performance in the human resource and human resource development of the East Ulu Komering. data collection and processing using literature and field studies using observations, questionnaires, interviews and documentation. From the results of the discussion obtained the correlation between direction in an effort to improve the performance of employees at the human resources agency and the development of human resources of East Ulu Komering obtained the number r of 0.57. So it can be said that there is a moderate influence between directing on the performance of employees at the human resources agency and the development of human resources in Ogan Komering Ulu Timur.
Effect of Supervision of Employee Climate in CV. Akura Belitang East Oku Gaeldeba Garaika
eCo-Fin Vol 2 No 1 (2020): Amortization
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.147 KB) | DOI: 10.32877/ef.v2i1.152

Abstract

Problems faced by CV. Akura Belitang OKU Timur is how the influence of motivation on employee work discipline, while the purpose of this thesis is to determine the effect of motivation on employee work discipline. The hypothesis proposed is that motivation has a strong influence on employee work discipline in the CV. Akura Belitang Timur OKU. From the calculation results obtained figures r = 0.697. after consultation with conservative standards it turns out that 0697 lies between 0.600 - 0.799 which is included in the strong correlation. So it can be said that there is a strong influence between motivation on employee work discipline on the CV. Akura Belitang Timur OKU. Then to answer the hypothesis test proposed in the previous chapter has a relationship or not, then tested with a hypothesis test and obtained to = 2.916 then when connected with t value at a confidence level of 0 , 95 which means the error rate of 0.05 is t count greater from t table (2.916 greater than 1.833), the hypothesis proposed is to reject the null hypothesis (Ho) and accept the alternative hypothesis (Ha).

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