Indonesian Journal of Economics Application 2019-08-02T04:39:20+00:00 Pitri Yandri Open Journal Systems <p><strong>Indonesian Journal of Economics Application [IJEA]</strong> adalah jurnal yang diterbitkan oleh STIE Ahmad Dahlan Jakarta, dikhususkan bagi artikel ilmiah hasil penelitian mahasiswa sarjana strata satu, baik skripsi maupun Program Kreativitas Mahasiswa [PKM] bidang penelitian Kemristekdikti Republik Indonesia. Ruang lingkup isu IJEA mencakup bidang ekonomi akuntansi [konvensional dan syariah], manajemen terapan [pemasaran, sumber daya manusia, strategi, keuangan/perbankan baik syariah maupun konvesional] dan kewirausahaan. Terbit dua kali setahun, Maret-Agustus dan September-Februari. E-ISSN: 2622-2299.</p> Rasio-Rasio Keuangan Di PT. Bank Bukopin 2019-07-31T12:34:42+00:00 Alvida Risma Safitri Darwin Erhandy <p><em>The purpose of this study is to analyze whether the Financial Ratios (BOPO, CAR AND NPL) effect on ROA at PT. Bank Bukopin in the period 2012-2016. The data examined in this study is secondary data, compiled from audited financial statements. In this study, data was interpolated from year to quarter, so the number in this study was 20 data. Data analysis techniques in this study using multiple linear regression analysis. The results show, every 1% increase in the BOPO ratio will increase ROA by 0.024%; 1% increase in the CAR ratio will increase ROA by 0.012%; every 1% increase in the NPL ratio will increase ROA by 0.872%. The adjusted R Square value is 63.70%, the remaining 36.30% is influenced by other factors outside of this model.</em></p> 2019-07-26T00:00:00+00:00 ##submission.copyrightStatement## Pengaruh Opini Audit, Ukuran Perusahaan, Dan Pergantian Manajemen Terhadap Auditor Switching Pada Perusahan Manufaktur Subsektor Makanan Dan Minuman 2019-07-31T12:34:52+00:00 Amellia Anwar Amrizal Amrizal <p><em>This study aims to analyze the effect of audit opinion, company size and management change on auditor switching in sub-food and beverage manufacturing companies listed on the Stock Exchange for 7 consecutive years. Samples were taken using purposive sampling technique. A sample of 10 companies from 18 sub food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2011-2017, so that the research data analyzed amounted to 70. The data analysis technique used is descriptive statistics and logistic regression. Based on research results of this study indicate that (1) There is a significant influence of Audit Opinion on the Switching Auditor, the results of testing the size of the company variable produce a wald value of 5.175 with a significance value of 0.023. Because the significance value is smaller than 0.05, then H1 means accepted. (2) The absence of the influence of the Company Size on the Switching Auditor, the result of testing the size of the company variable produces a wald value of 0,000 with a significance value of 0.999. Because the significance value is greater than 0.05, then H2 means rejected (3) The absence of the influence of Management Change on the Switching Auditor, the result of testing the management change variable produces a wald value of 5.175 with a significance value of 0.696. Because the significance value is greater than 0.05, it means that H3 is rejected. (4) Audit Opinion, Company Size and Management Change have an effect simultaneously on the Switching Auditor. This can be seen from the significance value obtained at 0.038 which is smaller than 0.05 so that H4 is accepted.</em></p> 2019-07-26T00:00:00+00:00 ##submission.copyrightStatement## Pengaruh Biaya Periklanan Terhadap Pendapatan Usaha Pada CV. Excel Agency Di BSD City Tangerang Selatan 2019-07-31T12:35:06+00:00 Dina Iksani Darwin Erhandy <p><em>This study purposes to analyze the effect advertising costs on business income on in CV Excel Agency. CV Excel Agency is a company engaged in advertising, especially in the distribution of brochures and advertising through various other print media. This study uses a quantitative associative analysis method with software for managing data, namely SPSS. This research was conducted to find out how the relationship that occurs in advertising costs on business income, whether there are positive or negative influences. This study uses secondary data obtained from financial statements on advertising costs and CV Excel Agency's operating income for 5 (five) years in the period 2013-2015. The results of testing this study will be discussed further in this article.</em></p> 2019-07-31T09:38:16+00:00 ##submission.copyrightStatement## Identifikasi SWOT Dan Kualitas Pelayanan Dalam Meningkatkan Jumlah Nasabah BFI Syariah Pada PT. BFI Finance Indonesia 2019-07-31T12:35:13+00:00 Juhardi Juhardi Sutia Budi <p><em>The purpose of this study was to identify the strengths, weaknesses, opportunities, threats, and quality of service in increasing the number of customers BFI Syariah at PT. BFI Finance Indonesia Tbk. This research is a qualitative descriptive study. Data identified using SWOT analysis. These results indicate that; 1. Strength BFI Syariah namely: faster disbursement of funds in a matter of hours, the total disbursement of up to 90% of the value of the collateral, a weakness that is: complex filing requirements and details, which offered high interest, credit guarantee is limited to only focus on Islamic products, product marketing evenly distributed both online and offline, chances are: the increasing public demand for access to venture capital, the high number of people who have a dynamic lifestyle, the rampant activities of traveling, kosher and Umrah travel and threat namely: The emergence of finance companies as new competitors, the government's policy on lending rates, inflation value of the rupiah against foreign currencies. 2. For service quality index found to yield at 80.1% which is in the range from 0.76 to 1.00 (76% - 100%), which means the quality of service that consumers got very good. With good service quality is one of the keys to increasing the number of potential consumers BFI Sharia.</em></p> 2019-07-26T00:00:00+00:00 ##submission.copyrightStatement## Analisis Terhadap Pemotongan Dan Pemungutan Serta Pelaporan Pajak Penghasilan Pasal 23 Atas Jasa Outsourcing Pada PT. CIMB Niaga Auto Finance 2019-07-31T12:35:26+00:00 Dede Mulyadi Nurwati Nurwati <p><em>Tax is one source of state revenue. One source of tax revenue is income tax article 23 for outsourcing services. The purpose of this study was to find out and analyze the deduction and collection as well as income tax report article 23 for outsourcing services at PT CIMB Niaga Auto Finance in accordance or not in accordance with Law PPh Number 36 of 2008. This research is descriptive qualitative because it only uses exposures from the facts obtained at the research site. The results of this study, namely the implementation of the deduction and collection and reporting of income tax article 23 for outsourcing services at PT CIMB Niaga Auto Finance has been running optimally in accordance with Law Number 36 of 2008 concerning Income Tax.</em></p> 2019-07-31T11:32:58+00:00 ##submission.copyrightStatement## Suasana Toko, Suasana Hati, Kualitas Pelayanan, dan Keputusan Pembelian Antara Konsumen Restoran Modern dan Restoran Tradisional 2019-08-02T04:33:32+00:00 Risna Sutiama Pitri Yandri <p><em>The study aims to compare the perceptions of consumers of modern restaurants and traditional restaurants about the store atmosphere, mood, and service quality and analyze their influence on consumer purchasing decisions in both modern restaurants and traditional restaurants. The research method used in this study is quantitative research design with comparative and associative analysis. Data collection techniques were conducted by survey with questionnaire instruments with a sample of 40 respondents in each restaurant. The analysis technique used Chi Square Test and Factor Analysis. The results of this study indicate that there are differences in perceptions between consumers of modern restaurants and traditional restaurants about variable store atmosphere, mood and service quality in modern restaurants and traditional restaurants.</em></p> 2019-07-31T12:34:17+00:00 ##submission.copyrightStatement## Motivasi Kerja, Penggunaan Teknologi Informasi, Dan Kinerja Karyawan Pada Perusahaan Farmasi: Studi Kasus Di PT. Soho 2019-08-02T04:39:20+00:00 Patrisius Hendrawan Karunia Ola Manuk Tito Siswanto <p><em>The purpose of this study was to determine the effect of motivation and use of information technology either partially or simultaneously on the performance of employees at PT.&nbsp;Soho Industri Pharmasi East Jakarta.&nbsp;The values ​​are tested in this research using descriptive analysis with quantitative approach.&nbsp;The results showed no positive effect of work motivation on employee performance.&nbsp;This is evidenced by the value of P (probability) in the calculation Structural Equation Modeling (SEM) 0,065 &gt;&nbsp;0,05 so it does not qualify where P must be less than 0,05.&nbsp;Information technology has a positive effect on employee performance, as evidenced by the results of a P value of 0,00 &lt; 0,05 so that the results of these studies are eligible.</em> <em>Results of the study show the motivation to work simultaneously together with information technology has a positive effect on employee performance.&nbsp;This is proved by the calculation of SPSS where significant value 0,00 &lt;&nbsp;0,05.&nbsp;Results are eligible where requested significant value should be &lt; 0,05</em>.</p> 2019-07-31T00:00:00+00:00 ##submission.copyrightStatement## Strategi Pemasaran Produk Pada BPRS Insan Cita Parung Dengan Pendekatan Analisis SWOT Dan AHP 2019-08-02T04:35:43+00:00 aldi fathurrahman Nurlis Azhar <p><em>This study analyzes the marketing strategy of financial product in BPRS Insan Cita in Parung Bogor. The expected result of the research is to determine the alternative marketing strategies and priority marketing strategies using SWOT and AHP analysis. Both analyzes are used to identify the strengths, weaknesses, opportunities and threats of the company, determine the company's strategy based on external and internal factors of the company and get the priority strategy. The results showed that the goal of the product marketing strategy was to increase customers with the right alternative strategy namely to improve marketing and socialization of BPRS Insan Cita products, improve product innovation, improve quality and service quality and strategies to expand market share.</em></p> 2019-07-26T00:00:00+00:00 ##submission.copyrightStatement## Analisis Perbandingan Pajak Penghasilan Badan Terutang Berdasarkan PP. No. 46/2003 dan UU. No. 36/2008 Pada PT. Toyomas Putra 2019-07-31T12:35:46+00:00 Rina Suryani Nurwati Nurwati <p><em>The main source of funding for National development is tax, One of tax type that can increase tax revenues is income tax. The purpose of this study is to determine the application of&nbsp; PP No. 46 Year 2013 compared with UU No. 36 Year 2008 to calculate amount of income tax PT Toyomas Putra in fiscal year. This study uses comparative descriptive analysis techniques. The results showed for 2017 the amount of income tax calculate with PP No. 46 Year 2013 is cheaper if compared with UU No. 36 Year 2008. The results of income tax calculate with PP No. 46 Year 2013 is Rp.42.042.777,00. The results of income tax calculate with UU No. 36 Year 2008 is Rp.84.920.573,00.</em></p> 2019-07-31T10:38:08+00:00 ##submission.copyrightStatement## Analisis Penerimaan Teknologi Mobile Banking Pada Nasabah Wanita Karir Di Bank Rakyat Indonesia Cabang Ciputat 2019-08-02T04:32:03+00:00 Tri Handayani Husnayetti Husnayetti <p><em>This study aims to analyze influence of perceived usefulness, ease to use and perceived risk availability of the use of mobile banking PT. Bank Rakyat Indonesia (Persero) Tbk. This study focused on mobile banking as part of banking. The technique of data collection is in the form of a questionnaire containing statements from 19 indicators with the amount of sample is 100 respondents. The analytical method is used multiple linear regression analysis. These results indicate the perceived usefulness show significant effect on using of mobile banking with the value 0.004 &lt; 0.05. Ease to use with the value 0.000 &lt; 0.05 show the significant impact of using a mobile banking. Perceived risk has significant effect on using mobile banking with the significan value 0.038 &lt; 0.05</em>.</p> 2019-07-31T10:25:38+00:00 ##submission.copyrightStatement##