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Ahmad Sentri
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The Faculty of Economics and Business, University of Lampung Jl. Prof. Dr. Soemantri Brodjonegoro No. 1 Gedungmeneng Bandar Lampung 35145 Telepon/Fax: +62 721 704622 E-mail: efebe@feb.unila.ac.id
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E-journal Field of Economics, Business and Entrepreneurship (EFEBE)
Published by Goodwood Publishing
ISSN : -     EISSN : 29645697     DOI : https://doi.org/10.23960/efebe.v1i2
Core Subject : Religion, Economy, Health, Social,
Religion Economics, Econometrics & Finance Environmental Science Public Health Social Sciences
The aims of EFEBE is to provides immediate open access to its content in the principle of making research freely available to the public as a support for the greater global exchange of knowledge. EFEBE is available in online version. Language used in this journal is Indonesian. Scope of articles published in EFEBE is consist of a broad range of topic in the field of economics and Business including Accounting : Private Sector : Financial Accounting and Stock Market (AKPM), Management and Behavioural Accounting (AKMK), Information System, Auditing, and Professional Ethics (SIPE), Taxation (PPJK), Shariah Accounting (AKSR), Accounting Education (PAK), Corporate Governance (CG), Public Sector Accounting : Financial Accounting (ASPAK), Management Accounting (ASPAM), Auditing and Information System (ASPSIA), Good Governance (ASPGG), Business : Organization, Strategic Management, Human Resource Management, Marketing, Finance, and Entrepreneurship, Economics : Public Economics, Development Economics, Monetary Economics, regional economics, and plann economics, Business, Public Economics, Development Economics, Monetary Economics, regional economics, and plann economics
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol. 1 No. 4 (2022): Vol.1 No.4 (2022)" : 8 Documents clear
Pengaruh Corporate Governance dan Intellectual Capital Terhadap Nilai Perusahaan Fitriyani Fitriyani; Fitra Dharma; Retno Yuni Nur Susilowati
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 4 (2022): Vol.1 No.4 (2022)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1436.373 KB) | DOI: 10.23960/efebe.v1i4.52

Abstract

Mechanism of corporate governance, independent commissioners and institutional ownership with intellectual capital as independent variables in this study examines positive influence on firm value. Using a research sample of cyclical sector companies on the IDX in 2017-2020 with a total of 352 data observations. The test instrument is multiple linear regression analysis processed using the SPSS 26 application. The results found that independent commissioners have a negative effect on firm value, institutional ownership has an effect on firm value and intellectual capital has a negative effect on firm value in cyclical sector companies on the IDX in 2017- 2020.
Pengaruh Kinerja Keuangan terhadap Harga Saham Sebelum dan Selama Pandemi Covid-19 pada Perusahaan Sub Sektor Farmasi di Bursa Efek Indonesia Wahyu Hidayat; Kiagus Andi; Neny Desriani
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 4 (2022): Vol.1 No.4 (2022)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1428.043 KB) | DOI: 10.23960/efebe.v1i4.53

Abstract

The Impact of Financial Performance on Share Prices Before and  During the Covid-19 Pandemic in Companies in the Pharmaceutical Sector of the Indonesian Stock Market The independent variables of this study, Return On Assets (ROA) and Earnings Per Share (EPS), were tested for their positive effect on stock prices. We use research samples of 144 pharmaceutical companies with observational data on the Indonesian Stock Exchange in 4 years. The test tool for this study is multiple linear regression analysis processed by E-views 12. The research results showed that Return On Assets (ROA) had a negative effect on the stock prices and Earnings per Share (EPS) had a positive effect on the share prices of IDX companies in the pharmaceutical sector.
Analisis Perbandingan Kualitas Laba Sebelum dan Sesudah Implementasi Psak 71 pada Perbankan yang Terdaftar Di Bursa Efek Indonesia Siti Khusfatun Khasanah; Agrianti Komalasari
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 4 (2022): Vol.1 No.4 (2022)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1192.996 KB) | DOI: 10.23960/efebe.v1i4.54

Abstract

This research is motivated by the implementation of a new financial accounting standard, namely PSAK 71, the adoption of IFRS 9 revision 2017 which has just begun to be effectively implemented in Indonesia starting in early 2020. This study aims to analyze the comparison of earnings quality between before and after the implementation of PSAK 71 in banks that listed on the Indonesia Stock Exchange. By using quantitative methods. Data were collected by purposive sampling method. The population in this study are banks listed on the Indonesia Stock Exchange in 2019 and 2020 as many as 47 banks. The sample used in this study were 41 banks that met the criteria. Data analysis in this study was conducted using the paired-samples t-test. Based on the results of the paired-samples t-test in this study, it shows that there is no significant difference in earnings quality between before and after the implementation of PSAK 71
Pengaruh Sikap Pada Media Pembelajaran Daring dan Etos Kerja Terhadap Kinerja Alvin Setiawan; Ribhan Ribhan
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 4 (2022): Vol.1 No.4 (2022)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1218.696 KB) | DOI: 10.23960/efebe.v1i4.55

Abstract

This study aims to determine the effect of: (1) attitudes towards online learning media technology on the performance of private high school teachers in Metro City, (2) work ethic on the performance of private high school teachers in Metro City who teach online during the covid-19 pandemic. This research is a causal comparative research with a quantitative approach. The population of this research are teachers who work in private high schools in Metro City. The samples taken in this study were four private high schools located in Metro City, totaling 113 people. Data was collected by using a questionnaire method which has been tested for validity and reliability. The data analysis technique used is multiple regression. The results showed that: (1) attitudes to online learning media technology had a positive and significant effect on teacher performance at private high schools in Metro City. (2) work ethic has a positive effect on the performance of private high school teachers in Metro City.
Faktor-Faktor Yang Mempengaruhi Opini Going Concern Pada Saat Pandemi Covid 19 Evi Yana Hasmi; Usep Syaipudin; Widya Rizki Eka Putri
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 4 (2022): Vol.1 No.4 (2022)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1475.41 KB) | DOI: 10.23960/efebe.v1i4.56

Abstract

Going concern becomes a problem that must be addressed by management in managing the company, so that the company continue to operate for a long time especially during a pandemic where the economic situation is unstable and makes the going concern company's disrupted. This study aims to analyze the Effect of company growth, financial condition, opinion shopping and previous year’s audit opinion to the acceptance of going concern audit opinion during covid 19 pandemic . The sampling technique used in this study is purposive sampling with a total sample of 48 infrastructures companies listed on the Indonesia Stock Exchange during pandemic the period of research year 2019-2020. Hypothesis testing of this research is done by logistic regression analysis. The result of this study shows that company's growth have no effect significant on the going concern audit opinion, opinion shopping have no effect significant on the going concern audit opinion, financial condition have no effect significant on the going concern audit opinion, the previous year audit opinion have effect significant on the going concern audit opinion.
Pengaruh Promotion Mix terhadap Minat Beli Konsumen D’bakule Di Pringsewu Charina Azzahra Hasan; Aida Sari; Dwi Asri Siti Ambarwati
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 4 (2022): Vol.1 No.4 (2022)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1263.751 KB) | DOI: 10.23960/efebe.v1i4.57

Abstract

Economic growth in Pringsewu Regency from 2016 to 2021 has increased, except for in 2020, it has decreased slightly due to the Covid-19 pandemic and even caused a decline in economic growth, but in 2021, it has increased again. Seeing the great opportunity in the restaurant business, many people are interested in starting this business, causing competition in the restaurant business to become increasingly stringent. Lesehan D'Bakule has challenges in this business competition in order to get the consumers interested in buying at Lesehan D'Bakule. Lesehan D'Bakule carried out a promotion strategy, namely the promotion mix. This research was conducted to determine the influence of the promotion mix's dimensions on the buying interest of Lesehan D'Bakule consumers in Pringsewu. This research has 5 variables, namely advertising variables, sales promotion variables, public relations variables, personal selling variables, and direct marketing variables. This research uses the non-probably sampling methode, with a sample of 100 respondents who know Lesehan D'Bakule in Pringsewu and are interested in visiting Lesehan D'Bakule in Pringsewu. The results of this study indicate that the variables of advertising, sales promotion, public relations, personal selling, and direct marketing have a significant positive effect on consumer buying interest.
Pengaruh Harga dan Citra Merek terhadap Keputusan Pembelian Air Mineral Gloz Di Bandar Lampung Nitami Sari; Roslina Roslina; Nuzul Inaz Nabila
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 4 (2022): Vol.1 No.4 (2022)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1181.037 KB) | DOI: 10.23960/efebe.v1i4.60

Abstract

Changes in every consumer behavior make it necessary for business people to understand consumer behavior precisely and correctly. Building a positive brand image in the minds of consumers will influence purchasing decisions. This type of research in this research is descriptive research and uses quantitative methods. The sample in this study were consumers of Gloz mineral water who made purchases at distributors in the Bandar Lampung area. The population used is unlimited or cannot be measured with certainty, making the researcher choose to use the non-probability sampling method. So that the respondents in this study amounted to 120 people. Based on the results of data processing and analysis, it can be concluded that the price and brand image variables influence the purchasing decision (Y) of Gloz mineral water in Bandar Lampung. The variable that has the greatest influence is the price variable (X1) based on the largest regression coefficient value, namely b1 of 0.249 compared to the regression coefficient value of the brand image variable (X2) of 0.218
Penentuan Tarif Layanan pada Badan Pengelola Usaha (BPU) Universitas Lampung Rama Ardhy Prahbowo; Susi Sarumpaet; Usep Syaipudin
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 4 (2022): Vol.1 No.4 (2022)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1136.402 KB) | DOI: 10.23960/efebe.v1i4.62

Abstract

The Public Service Agency is an agency within the Government that was formed to provide services to the community in the form of supplying goods and/or services that are sold without prioritizing profit and in carrying out its activities based on the principles of efficiency and productivity. The results of calculating the basic price of the room using the Activity Based Costing System are, for a Single/Twin Bed Room Rp. 397,904, and for a Triple Bed Room Rp. 440,215. There is a higher price difference using the Activity Based Costing System , namely for a Single/Twin Bed Room of IDR 197,904 for a Triple Bed Room of IDR 190,215.The results of calculating the cost of the courtroom using the Activity Based Costing System is IDR 395,599 and IDR 395,454 for the traditional method. For the calculation of the Activity Based Costing System in the guest house meeting room, the results of calculating the basic price of the room with the Activity Based Costing System results in a higher calculation (overstate) compared to the basic price of the room which is determined by the traditional method, namely with a price difference of IDR 145.

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