Owner : Riset dan Jurnal Akuntansi

Evaluasi Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) Dengan Metode Design-Reality Gap

2023-12-06T13:17:58+00:00

The Agency Level Financial Application System (SAKTI) is one of the e-government implementations that has a systemic and significant impact. Several previous studies have shown the unsuccessful implementation of SAKTI related to the implementation of the system.This research aims to evaluate the gap between design and reality in the implementation of SAKTI to obtain recommendations in order to mitigate the risk of failure of future system implementations. The research was conducted to the organizers of the SAKTI system, namely the developers and managers of the SAKTI modules. The resource persons were selected to represent the organization as structural leaders and responsible teams based on their involvement and active participation in the development and management of the SAKTI application. The research used a case study research strategy with a qualitative approach. Data/information collection from this research used techniques consisting of: observation, interviews, and literature review. The model used is the design-reality gap model supported by the concept of critical success factors/csfs in each checklist Information, Technology, Process, Objectives and Values, Staffing and Skills, Management and Structure, and Other Resources (ITPOSMO). The results show that the design-reality gap is 52.0 which falls into the category of e-government projects may fail unless there are actions to close the design-reality gap. The largest gap occurs in the staffing and skills dimension followed by the information, technology, management and structure, process, and goals, values and motivation dimensions. This suggests that the dominant factor of failure in SAKTI is socio-technical not just technical.

Peran Inflasi Dalam Memoderasi Makro Ekonomi Terhadap Indeks Harga Saham Gabungan (IHSG)

2024-02-02T16:04:10+00:00

Investors can use the Composite Stock Price Index (IHSG) to see how a country's economy is trending and decide when they will buy and sell shares. However, movements in the Composite Stock Price Index (IHSG) are not only influenced by the macroeconomic situation in the country, but also by the world economy. This research seeks to quantify the influence/impact of the Exchange Rate, Interest (BI Rate), GDP, World Gold Prices and World Oil Prices on the Composite Stock Price Index (IHSG) on the Indonesian Stock Exchange with Inflation as a moderating variable for the period 2020 - 2022. In this research, the research used is quantitative descriptive research. By using documentation techniques and library methods, secondary data was collected for data collection for this research. The research population consisted of 36 data using a sampling method, namely saturated sampling. The data in this study was tested using a program known as SmartPLS 3.2.9. The data analysis technique is using the Partial Least Squares structural equation which is carried out using two-stage modeling and testing procedures. The results of this research explain that the exchange rate, interest (BI Rate), world gold prices and world oil prices do not have a significant impact on the Composite Stock Price Index (IHSG). Meanwhile, GDP has a positive and significant impact on the IHSG. Inflation does not have the capability to moderate the relationship between exchange rates, interest (BI rate), GDP, world gold prices and world oil prices on the Composite Stock Price Index (IHSG)

Pengaruh Pembelajaran Akuntansi, Literasi Keuangan dan Kontrol Diri terhadap Perilaku Keuangan Mahasiswa Akuntansi

2024-02-05T03:22:16+00:00

Financial behavior is the actions a person takes in processing, managing and using financial from existing sources. Individuals who have financial behavior tend to have an effective attitude in using the finances they obtain. Someone who is good at financial management, the process of managing financial expenses and income as well as using financial resources from existing resources. Therefore this research aims to determine the influence of accounting learning, financial literacy and self-control on the financial behavior of individual students majoring in accounting at universities in Banjarmasin. The population in this study were students majoring in accounting from several universities in the city of Banjarmasin, especially STIE Indonesia Banjarmasin, STIE Nasional, STIE Pancasetia and Lambung Mangkurat university. The sampling technique in this research used purposive sampling. The number of samples obtained was 100 respondents. The data collection technique used was a questionnaire. This research uses mulitiple linear regression analiysis. The results of the research show that the variabels of accounting learning and financial literacy have a positive and significant effect on the individual financial behavior of students majoring in accounting at universities in Banjarmasin, while self-control has no effect on individual financial behavior of students majoring in accounting at a university in Banjarmasin.

Pengaruh Implementasi PP No. 55 Tahun 2022, Pemahaman Perpajakan Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM

2024-01-30T16:49:57+00:00

This study aims to determine the effect of the implementation of PP No. 55 year 2022, understanding of taxation and modernization of the tax administration system for MSME taxpayer compliance with financial conditions as a moderatng variable. The type of research used in this research is quantitative research using primary data through questonnaires. The population of this study is MSME taxpayers who finance at BSI KCP Tangerang Cikupa. the sampling technique used purposive sampling, with a total sample of 450 respondents. Data analysis method using partial least square (PLS), using SmartPLS 3 software. Research results simultaneously implementation of PP No. 55 of 2022, understanding of taxation and modernization of the taz administration system for MSME taxpayer compliance. The results of the partial implementation of PP No. 55 of 2022 has no effect on MSME taxpayer compliance, while understanding of taxation, modernization of tax administration and financial conditions has a positive and significant effect on MSME taxpayer compliance. The tst results with the moderating variable show that financial conditions do not strengthen the effect of implementation PP No. 55 of 2022, understanding of taxation and modernization of the tax administration system for MSME taxpayer compliance.

Analisis Jejak Karbon Dalam Proses Pembelajaran Kelas

2023-12-14T08:53:33+00:00

The environmental issue should have already become a primary concern and a crucial focal point for sustainability. One of the influencing factors is carbon dioxide (CO2) emissions, which have a significant impact on climate change. Electricity consumption contributes the largest share of carbon emissions in the energy sector, followed by transportation activities. This study aims to compare the levels of carbon emissions generated and the costs incurred in the face-to-face and online learning processes involving electricity consumption and transportation activities. The research employs a qualitative approach with a case study method. The population in this study consists of active accounting students at Bunda Mulia University, Serpong Campus, and no sampling is conducted to obtain the entire data, which includes primary data from observation and questionnaire. The tools used in this study are Microsoft Excel and jejakkarbonku.id for processing research samples. The results of the study indicate that electricity consumption is higher in face-to-face learning compared to online learning. Additionally, a greater level of carbon emissions is produced from face-to-face learning than online learning, with building electricity consumption surpassing transportation activities. The costs incurred for face-to-face learning are also higher than those for online learning. Despite face-to-face learning being the largest contributor to consumption, carbon emissions, and costs, it is perceived as more effective than online learning. Therefore, there is a need for solutions to address environmental issues while maintaining the effectiveness of education.

Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi di BEI

2024-01-28T06:17:06+00:00

The purpose of this study is to investigate and demonstrate how the non-cyclical consumer sector companies listed on the Indonesia stock exchange in 2021–2022 are affected in terms of profit growth by the current ratio, debt to equity ratio, total assets turnover, net profit margin, and return on assets. Additionally, investigate and assess how Company Size affects the relationship between Profit Growth and Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Net Profit Margin, and Return on Assets in Indonesian Non-Cyclic Consumer Sector Businesses. Exchange of Stocks during 2021–2022. The population of this study comprises 113 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2021–2022 period, out of a sample of 95 companies. If a year of observation is added, there are 190 specimens total. Purposive sampling was the method of sampling that was employed in this study. Model feasibility tests, internal model tests, and external model tests are the analyses that are employed. According to the study's findings, profit growth is unaffected by the current ratio, debt to equity ratio, net profit margin, and return on assets. Profit growth is influenced by the quantity of raw materials used. Furthermore, a company's size has no bearing on the debt to equity ratio, return on assets with profit growth, net profit margin, total asset turnover, or current ratio.

Financial Resources and Firm Performance

2024-02-18T16:00:51+00:00

This research aims to determine the effect of financial resources on company performance. This research uses a sample of manufacturing companies listed on the Indonesia Stock Exchange 2016-2022. Company resources become an important part of the development the company, especially financial resources which are the main factor in carrying out the company's operational activities. The company's performance becomes benchmark for investors and creditors to assess the company's condition. The company's financial resources in this research come from cash flow, liquidity, and leverage. Cash flow used financial analysis to determine the income and expenses made by the company. Liquidity used to assess the company's ability to meet its obligations. Leverage as company debt used to finance and purchase company assets. The results showed that only free cash flow had significant effect on company performance. This happens because the company's performance is reflected in the higher will increase the amount of profit earned by investors. This shows that the company utilizes ability of the company's internal resources to utilize financial resources to create competitive advantage so that the company's performance can manage its cash flow to finance assets owned by the company. The results of this research support the resource-based theory-based view.

Laporan Keberlanjutan di Indonesia dan Pengungkapannya di Lingkungan Perusahaan: A Systematic Literature Review

2024-02-16T08:58:35+00:00

Penelitian ini bertujuan untuk mereviu penelitian mengenai pengungkapan laporan keberlanjutan di Indonesia. Penulis meneliti 69 artikel yang diperoleh dari jurnal terindeks Sinta 1 dan Sinta 2. Metode pengumpulan artikel menggunakan pendekatan pemetaan (charting the field). Metode kuantitatif mendominasi penelitian sebesar 93%, metode kualitatif 3%, metode survei 1%, dan metode literature review 3%. Penulis menemukan bahwa faktor keuangan mendominasi penelitian tentang laporan keberlanjutan di Indonesia sebesar 51%, seperti profitabilitas, likuiditas, dan leverage. Sedangkan faktor non-keuangan seperti board of commissioner, board of director, dan audit committee (49%). Temuan penelitian ini tidak hanya menggambarkan keterbaharuan penelitian, namun juga agenda penelitian selanjutnya tentang pengungkapan laporan keberlanjutan..

This study aims to provide a systematic review of research on sustainability report disclosures in Indonesia. The authors examined 69 articles obtained from Indonesian Journals indexed by Science and Technology Index (SINTA). The article collection method uses a mapping approach (charting the field). This study found quantitative method dominates research by 93%, the qualitative method by 3%, the survey method by 1%, and the literature review method by 3%. This study found that financial factors dominated research on sustainability reports in Indonesia by 51% such as profitability, liquidity, and leverage. While non-financial factors such as board of commissioners, board of directors, and audit committee (49%). The findings of this research illustrate not only the novelty of the research but also the future research agenda on sustainability report disclosures.

Analisis Penilaian Risiko Pengembangan Aplikasi GA Service Menggunakan Failure Mode and Effect Analysis (FMEA) – Studi Kasus Perusahaan Jasa PT XYZ

2023-12-15T15:26:37+00:00

Along with technological developments, a derivative form of corporate digital transformation of the General and Property Assets Division (DIV MUM) of PT XYZ Head Office is developing in the form of a digital transformation general affairs application program. The existence of digital transformation is not only able to reduce operational costs and increase productivity but also able to strengthen competitiveness between companies and overall performance. This research is interesting to study because with the new system, in addition to the risks that need to be mapped first, this application can be a cost reduction for the company. This research uses qualitative analysis, with data collection techniques in this research using mixed methods. The unit of analysis used, namely the data analysis unit, is a single unit with a single case study. The risk mapping results state that there are three risks that fall into the "extreme" category, nine risks fall into the "high" category, five risks fall into the "medium" category, and eleven risks fall into the "very low" category. Then the mapping results can determine the priority risks of the GA Service application development process, there are 17 risks.

Penetapan Technical Assistance Service Fee dan Management Fee sebagai Proceeds dalam Audit Kepabeanan

2023-12-02T09:54:44+00:00

The determination of costs such as the Technical Assistance Service Fee and Management Fee as proceeds is not approved by the auditee in the audit process. The auditee believes that these costs are payments for services provided by overseas entities and are not related to proceeds. After the determination was made by the customs audit team, PT ABC and PT XYZ submitted an appeal to the Tax Court and the panel of judges issued a different decision regarding the determination. The regulations regarding proceeds themselves are still limited, only regulating definitions and not yet regulating the criteria and limitations in detail. The research questions that will be raised in this study are why the TAS Fee and Management Fee payments are designated as proceeds and why there are differences in decisions from the Tax Court Panel of Judges. This research was conducted using a case study strategy with a qualitative approach. The data used is secondary data in the form of Tax Court decisions and primary data in the form of interviews. The data analysis methods used are content analysis, thematic analysis, and constant comparative analyses The results of the research show that there is a similar pattern and consistency in determining costs as proceeds by the audit team for two different auditees. However, at the Tax Court level, there are differences in the decision of the Panel of Judges, namely that the Panel determines the team's analysis that a fee can be designated as proceeds if it meets the definition in the regulations, and another decision determines that a service fee cannot be determined other than what is agreed in the agreement.

E-commerce, Financial Technology, Media Sosial dan Pengaruhnya terhadap Pendapatan UMKM Kota Tasikmalaya

2024-02-06T10:26:45+00:00

MSMEs are the pillars of the national economy, MSMEs are also economic drivers as well as absorbing quite a lot of labor, however the pandemic attack had quite a bad impact on MSMEs, MSMEs need to work hard to be able to recover from the downturn of the pandemic, and now MSMEs can start developing their businesses again by take advantage of many opportunities, especially in business digitalization. This research shows the influence of e-commerce, financial technology, and social media on MSME income in Tasikmalaya city. The population in this study is 123.010 MSMEs in Tasikmalaya City, from this population, 100 samples were obtained used probability sampling with simple random sampling technique. The data analysis technique in this research used multiple linier regression analysis. The results of this research show that the e-commerce partially influences the income of MSMEs in Tasikmalaya City, while the financial technology and social media partially have no influence on MSME income in Tasikmalaya city, and simultaneously e-commerce, financial technology and social media influence MSME income in Tasikmalaya City.

Minat Berwirausaha Pada Gen-Z di Era Digital

2024-02-01T05:53:55+00:00

The current interest in entrepreneurship was a solution to the problem of the large number of human resources that cannot yet be fully absorbed by existing employment opportunities. This is a challenge in itself, especially for universities, to ascertain what factors can influence existing programs so that they can be strengthened. Moreover, students currently fall into the Generation Z category, which has the characteristics of being more careful and with a long-term perspective. The objectives of this research include finding out the role of entrepreneurial literacy, income expectations, and digital literacy. The population in this study are active students in Indonesia, seen in the Higher Education Data Base (PDDikti) statistical data of 6,028,003 students. Meanwhile, the sample size in this study was calculated using the Slovin Formula at an error rate of 5%, obtained at 400 students. The sampling technique used is Simple Random Sampling. The data in this research uses quantitative data sourced from primary data in the form of tabulated results from questionnaires distributed. The analytical method in this research used multiple regression analysis. The results of the calculation of variable X1 obtained tcount of 4.408 > t table and a significant value of 0.000 < 0.05, variable significant value of 0.004 <0.05. This shows that the influence of entrepreneurial literacy, income expectations, digital literacy on entrepreneurial interest.

Pengaruh Penerapan Remote Audit pada Kualitas Audit Internal Pasca Pandemi Covid-19

2024-01-27T07:56:11+00:00

Despite the challenges encountered in the field, audit quality within the scope of internal audit remains a top priority. The study outlines the ways in how remote audits impact audit quality and the approaches implemented by internal auditors to enhance audit quality. Examining the effect of remote auditing on audit quality is appropriate given the COVID-19 pandemic. This combination of auditor competence and time budget pressure to moderate the effect of remote audits on internal audit quality are also addressed in this study. Survey data is used in this study to measure how far APIP in East Java Province began using remote auditing after the epidemic. SmartPLS is used in the analytical method combined with the Structural Equation Modeling (SEM) model such as reliability and convergent validity test, discriminant validity test and PLS path algorithm and bootstrapping test. The research questionnaire's are measured using a Likert scale (1-7). Remote audits have a positive effect on improving internal audit quality, according to the result of a survey conducted towards 76 out of 100 internal auditors. But auditor competence and time budget pressure does not significantly moderate such a relationship. The research's conclusions have significance for practitioners looking to improve audit quality in remote audits and may benefit users of financial reports to comprehend the level of audit quality in remote audits

Income of Kijang City Village: Impact of Working Capital, Technology, Experience, and Selling Price

2024-02-03T20:32:20+00:00

The purpose of this research is to determine the influence of working capital, technology, experience, and selling prices on the income of fishermen in the Kijang Kota Village. This study utilizes both primary and secondary data. The research method employed is a quantitative descriptive method. The primary data consists of questionnaires, while secondary data includes records and data from the Central Statistics Agency (BPS). Data collection techniques include questionnaires, documentation, and literature review, with 77 respondents answering a questionnaire containing 53 statements. The data analysis technique involves testing data validity and reliability, classical assumption tests, multiple linear regression tests, and hypothesis testing. The multiple linear regression formula obtained from this research is Y = (0.585) + 0.303X1 + 0.392X2 – 0.144X3 + 0.304X4 + e. The t-test results show calculated t-values of 2.287 for working capital, 5.067 for technology, -1.348 for experience, and 3.244 for selling prices, while the tabulated t-value is 1.993. The F-test results indicate a calculated F-value of 85.191 and a tabulated F-value of 2.73. The coefficient of determination is 0.816, as seen from the Adjusted R Square value. Based on the data analysis results, it can be concluded that working capital, technology, experience, and selling prices, both individually and simultaneously, have an impact on the income of fishermen in the Kijang Kota Village. The influence of these four variables results in an 81.6% increase in the income of fishermen in the Kijang Kota Village, with the remaining percentage being influenced by variables not included in this study.

Profil Kewirausahaan OPOP (One Pesantren One Product) dalam Meningkatkan Kesejahteraan Ekonomi Santri di Kabupaten Jombang, Jawa Timur

2024-01-19T12:39:52+00:00

One Islamic Boarding School (Pesantren) One Product (OPOP) program aims to create independence for the people through students, the community and Islamic boarding schools, so that they are able to be independent economically, socially and also to encourage skills development, production technology, distribution, marketing through an innovative and strategic approach. As for the aim of this research is to determine the variables that influence the objectives of One Pesantren One Product (OPOP) program run by the Islamic Boarding School in improving the welfare of students through a quantitative approach. The sample in this study consisted of 40 respondents from three Islamic boarding schools. The research results show that santripreneurs, pesantrenpreneurs and sociopreneurs influence the objectives of One Islamic Boarding School One Product (OPOP) program. The results of surveys and interviews in the field show that the selection of Islamic boarding schools involved in the OPOP program was carried out through selection. The instillation of santripreneur values is formed through intense, routine and systematic education and training, while pesantrenpreneur is implemented through extracurricular and intracurricular activities.

Dampak Board of Diversity pada Kinerja Keuangan dan Nilai Pasar Perusahaan: Studi Kasus di Bursa Efek Indonesia

2024-01-17T13:04:22+00:00

The study investigates the impact of variety within the board of president on the valuation of companie, utilizing data sourced from entities listed on the Indonesia Stock Exchange. The research goal to assess the influence of board of diversity concerning gender, ethnicity, age, educational background, and professional experience on corporate performance. Employing a methodology of multiple linear regression analysis applied to the financial statements of enterprise, the findings exhibit a notably absolute connection among the board of multeity index and company grade, particularly in terms of financial performance. Notably, factors suchlike as gender, ethnicity, age, scholastic background, and work impression exhibit negligible contributions following the consideration of board of variety. In conclusion, this research underscores the pivotal role of board of variety in increase corporate performance, emphasizing the strategic implication that augmenting diversity within the board can elevate the market value of companies in the Indonesian financial landscape.

Digitalisasi Mempengaruhi Kinerja Perusahaan: Peran dari Bisnis Model Inovasi (Evidence from Indonesia)

2024-01-27T09:02:02+00:00

Advances in digitalization provide various opportunities to innovate and create value. It is hoped that this research can be a reference for academics and practitioners that companies need to prioritize investment in digital assets and technology that are integrated in innovative business processes so that they can create value and improve company performance. This research aims to determine the influence of digital operations capabilities and digital integration capabilities through the role of business model innovation in improving company performance. This research method uses purposive sampling on industrial companies in 2020-2022 with 120 data with a panel data regression model. The research results show that digital operational capabilities, digital integration capabilities and efficient business model innovation are not able to mediate digital operational capabilities and company performance. However, the efficiency of the innovation business model is able to mediate the relationship between digital integration capabilities and company performance

Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Sektor Properties & Real Estate

2023-12-25T16:26:16+00:00

This research is based on the phenomenon of many public companies experiencing long periods of time in publishing their financial reports. This research aims to test the effect of profitability, solvency, firm size, and auditor reputation on audit. In this study, profitability, solvency, firm size, and auditor reputation variables act as independent variables, besides the dependent variable used is audit delay. The sample in this study is properties & real estate companies listed on the IDX in 2021- 2022 with a total sample of 70 samples. The sample selection is based on the purposive sampling method with the criteria and requirements determined by the researcher. The analytical method used in this research is multiple linear regression analysis using SPSS 25 program aid. The results showed that partially variables profitability have a significant negative effect on audit delay and solvency have a negative effect but not significant on audit delay. Meanwhile, the firm size and auditor reputation have a positif but not significant effect on audit delay.

Evaluasi Atas Implementasi Budaya Risiko Pada Perusahaan Finansial ABC

2023-12-22T22:38:10+00:00

The aim of this research is to obtain on the company’s risk culture that has been implemented by the company by assessing their individual perspective and organizational perspective. Data were collected with method which is survey and interview. The surveys distributed to all staff at lower to middle management level of employee to seek individual perspective and the interview held to upper level of management to seek organization perspective. The IRM Risk Culture framework took place to evaluate how did the risk culture went within the organization. The research found out that employee’s type of the company has the types of risk perspective as deliberate and composed, which means it has a medium to high risk tolerance. Based on ethical decision-making using in general, the entire group tends to make decisions based on conscience ethics that prioritize empathy, care, and respect. The existing organizational culture in the company based on the social and solidarity dimensions has a high level of solidarity and socialization or called as communal category. The Communal category is characterized by fair risk distribution among employees, good teamwork among functions and locations, and close relationships between individuals. Regarding the evaluation of the eight aspects of risk culture (IRM Aspect Model) from the social and solidarity perspective, there are four aspects that do not meet the expectations of the IRM. These aspects are Risk Decision, Risk Resource, Responding to Bad News, and Reward.

Keywords: Risk Culture, Organization Culture, Risk Management

Kesadaran Pajak sebagai Mediasi dalam Pengaruh Pengetahuan dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak UMKM

2024-03-04T00:52:43+00:00

Penelitian ini bertujuan untuk menggali pengaruh kesadaran pajak sebagai mediator dalam dinamika antara pemahaman perpajakan, pengetahuan, dan tingkat kepatuhan para pelaku usaha mikro, kecil, dan menengah. Untuk mengumpulkan data primer, kuesioner dibagikan kepada 150 subjek yang merupakan pelaku usaha kecil dan menengah. Analisis data dilakukan menggunakan model persamaan struktural melalui perangkat lunak AMOS, sesuai dengan kerangka penelitian yang dirancang. Hasil yang diperoleh menunjukkan adanya dampak positif dan signifikan dari kesadaran pajak terhadap kepatuhan pajak di kalangan UMKM. Namun, tingkat pengetahuan dan pemahaman tentang perpajakan tidak menunjukkan pengaruh yang signifikan terhadap kepatuhan pajak. Lebih lanjut, terungkap bahwa kesadaran pajak berperan sebagai mediator yang menguatkan hubungan antara pengetahuan perpajakan dan kepatuhan pajak di kalangan UMKM.

Analisis Pengaruh Return On Equity, Debt To Total Asset Ratio, Debt To Equity Ratio, Earning Per Share Dan Price Earning Ratio Pada Harga Saham

2024-02-01T01:01:25+00:00

One of the analytical techniques that investors can apply to understand a company's financial condition is fundamental analysis using financial ratios in financial statements. The results of investors' analysis of the company's financial condition will determine investors' interest in investing as reflected in the company's stock price. The COVID-19 pandemic in Indonesia had a significant impact on the operations of manufacturing companies. In this regard, this study aims to examine the effect of ROE, DAR, DER, EPS, and PER on the stock prices of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. This study used a sample of 286 companies, which were analyzed using multiple linear regression with the help of SPSS version 20 software. Based on the results of this study, it was determined that ROE had a positive effect on stock prices, DAR had a negative effect on stock prices, and EPS had a positive effect on stock prices. Meanwhile, two other financial ratios, namely DER and PER, have no effect on stock prices

Pengaruh Rasio Keuangan terhadap Harga Saham Rumah Sakit Privat yang Terdaftar di Bursa Efek Indonesia

2024-02-18T03:00:17+00:00

Private Hospital is a health institution aimed at profit. Some of them even trade shares on the stock exchange to obtain additional capital. The literature that examines share price of hospitals is still limited. For this reason, this research aims to obtain empirical results regarding the effect of financial ratios on private hospital stock prices. This research was conducted in Indonesia with testing year 2016 to 2022. Data source was obtained from OSIRIS with SIC 806. Researchers used STATA14 to carry out statistical tests. The tests carried out are Pearson correlation test, Classical assumption test, and Multiple linear regression test. Results show that ROA has a positive effect on stock prices, but other financial ratios used in the model have no significant effect.

Peran Profitability dalam Memoderasi Pengaruh Predictor Debt Policy

2024-01-28T06:15:31+00:00

The research aims to examine and analyze the effect of business risk, company growth, company size, asset structure, and free cash flow on debt policy with profitability as a moderating variable. The population of this study consists of 191 mining companies for the period of 2020-2022 listed on Indonesia Stock Exchange (IDX). The sampling technique was purposive sampling and 106 company were used. This type of research was correlational method. Data analysis was performed using classical assumption, hypothesis testing, and moderating regression (MRA) using IBM SPSS 25 version. Partially, the result of the study indicate that company growth and company size had a significant positive effect on debt policy; free cash flow had a significant negative effect on debt policy; meanwhile, business risk and asset structure had no significant effect on debt policy. The result of the moderation test in this study indicate that profitabiliy can moderate the effect of company growth on debt policy. Meanwhile, profitability is unable to moderate the effect of business risk, company size, asset structure, and free cash flow on debt policy.

Evaluasi Efektivitas Pengendalian Internal pada Aktivitas Outsourcing Pengelolaan Bea Meterai

2023-12-30T01:36:12+00:00

Stamp duty is the only type of tax that is managed by the Directorate General of Taxes (DJP) through the outsourcing mechanism. Under this mechanism, the management of stamp duty is predominantly carried out by third parties, while the DJP acts as the principal overseeing the process. As previously researched, despite its advantages, the outsourcing mechanism also comes with weaknesses and risks. Therefore, controls are needed to ensure they align with the DJP's intended objectives. This research aims to evaluate the effectiveness of the internal controls implemented by the DJP in the outsourcing activities related to stamp duty management. The study takes the case study form and adopts a qualitative approach, evaluating the components and principles of the 2013 COSO Internal Control Integrated Framework concerning outsourcing activities in stamp duty management. Data collection involves document analysis and interviews with individuals directly involved in stamp duty management. The data is analyzed using maturity levels to determine the effectiveness of each control component and principle. The research results reveal diverse levels of control effectiveness. Among the five control components, only two are at an optimum level, while the others exhibit lower levels of effectiveness in control principles. This study provides recommendations to the DJP for enhancing internal control effectiveness, particularly in the aspects of supervising the internal control system, comprehensively identifying risks, and considering the potential for fraud in risk assessments. This research is expected to contribute academically and serve as a reference for regulators in making decisions related to stamp duty management.

Pengaruh Karakteristik Chief Executive Officer Terhadap Nilai Perusahaan di Indonesia

2024-02-16T08:48:07+00:00

The aim of this research is to see the influence of CEO characteristics on company value. The population of this study is 825 companies listed on the Indonesian Stock Exchange in 2022. The sampling technique used was purposive sampling. 578 companies were sampled in this study. Documentation techniques are used in data collection, the data is obtained via the www.idx.co.id page. The data analysis technique used is multiple linear regression. The research results show that gender, age and tenure have a significant effect on company value, while education and nationality do not have a significant effect. These results indicate that the role of female CEOs has a more positive influence in generating positive value for the company. Where investors feel confident that female CEOs will pay more attention to the results they achieve. These results also indicate that CEOs who have been in a leadership position in a company for a long time will be more careful in making decisions, where the longer a CEO has been in a company, the more the decisions taken will increase the value of the company in the eyes of investors and stakeholders. These result indicate that the age of a CEO has a significant negative effect on company value, where the older a CEO is, the more the company value decreases

Pengaruh Etika Audit dan Motivasi Terhadap Keputusan Strategis Internal Auditor

2024-06-12T14:33:53+00:00

This research investigates the impact of audit ethics and motivation on the strategic decisions made by internal auditors. Utilizing a multiple linear regression analysis, the study focuses on a population comprising auditors from 23 Regency/City Inspectorates in Aceh Province, with a sample size of 64 individuals. The findings reveal a significant positive influence of both audit ethics and motivation on internal auditors' strategic decisions. This suggests that heightened levels of audit ethics and motivation are associated with more favorable strategic decision-making by internal auditors. The implications of these results highlight the importance of fostering an ethical culture and motivation within the audit profession. However, it is crucial to acknowledge the limitations of the study, and further research is recommended to explore additional variables and enhance the generalizability of the findings.

Evaluasi Penerapan Manajemen Risiko dalam Kesiapan IPO: Studi pada PT XYZ

2023-11-19T09:21:54+00:00

Penelitian ini berfokus pada konteks persiapan Initial Public Offering (IPO) pada PT XYZ, yang telah merencanakan untuk mengadopsi ISO 31000 sebagai dasar kerangka kerja manajemen risiko mereka. Namun, perusahaan belum menerapkan manajemen risiko secara optimal untuk menghadapi risiko yang dimiliki hingga saat penelitian ini ditulis. Sehingga, perusahaan menghadapi tantangan dari perubahan lingkungan bisnis yang terus berkembang, menciptakan potensi risiko yang berubah cepat dan dapat menghambat efektivitas kebijakan. Penelitian ini dimaksudkan untuk memberikan sumbangan dalam mengisi celah pembahasan terkait topik teori probabilitas dan membahas penerapan manajemen risiko pada industri jasa layanan streaming video yang sedang mempersiapkan diri untuk IPO. Strategi penelitian yang digunakan yaitu studi kasus dengan pendekatan kualitatif dan single unit of analysis yaitu PT XYZ. Instrumen penelitian dalam proses pengumpulan data dilakukan melalui wawancara semi-terstruktur dibantu dengan daftar periksa (checklist). Hasil analisis menunjukkan adanya risiko bisnis, risiko keuangan, risiko operasional, risiko hukum, dan risiko reputasi. Perusahaan perlu mengambil tindakan mitigasi yang sesuai untuk mengatasi risiko-risiko ini. Pentingnya persiapan pelaporan risiko yang akurat dan tepat waktu ditekankan, serta perlunya penilaian risiko yang berkelanjutan untuk mengidentifikasi risiko-risiko baru. Penelitian ini juga menunjukkan perlunya perusahaan meningkatkan kesiapan dalam pelaporan risiko, termasuk sistem informasi dan teknologi yang mendukungnya. Dengan demikian, penelitian ini memberikan wawasan tentang peran vital manajemen risiko dalam konteks persiapan IPO dan cara-cara untuk memitigasi risiko yang mungkin timbul

“Memajukan UMKM di Ternate: Eksplorasi Peran Inklusi Keuangan dalam Menggabungkan Literasi dan Teknologi Finansial

2024-01-05T10:36:50+00:00

This study aims to examine the effect of Financial Literacy and Financial Technology on MSME Performance Improvement mediated by Financial Inclusion in Ternate City. This research uses a type of Quantitative Descriptive research and the nature of this research is explanatory research. The sample of this study is 100 MSMEs in Ternate City. The sampling technique uses purposive sampling method. The data analysis used is PLS (Partial Least Square) analysis with the help of Smart PLS. The results showed that financial literacy and financial technology affect the performance of MSMEs and financial inclusion is able to mediate the relationship between financial literacy, financial technology and MSME performance.

Pengaruh Financial Literacy dan Modal Investasi terhadap Trading Activity Investor Pemula di Bursa Efek Indonesia

2024-02-12T10:49:51+00:00

This empirical study aims to test and analyze the influence of financial literacy and investment capital on the trading activity of beginner investors on the Indonesia Stock Exchange (BEI). This research was conducted on Politeknik Negeri Padang Accounting Department students who have had a Rekening Dana Nasabah (RDN) on the IDX for less than 1 (one) year. The research sample is students who have taken courses in financial management and capital markets. The trading activity observed is the frequency of share buying and selling transactions on the IDX from April 1 to June 30, 2022. Investment capital is the amount of rupiah deposited to RDN at the start of the transaction. 54 respondents participated in this research and the data was processed. The data obtained were processed and analyzed using descriptive statistical and multiple linear regression using SPSS 26. The results of the study showed that partially, investment capital had a positive effect on trading activity, while financial literacy did not affect trading activity. However, the investment capital and financial literacy variables influence the trading activity of beginner investors on the IDX in 2022.

Pengaruh Karakteristik CEO terhadap Kinerja Perusahaan pada Perusahaan Sektor Transportasi dan Logistik di Indonesia

2024-01-11T02:22:22+00:00

This research aims to examine the influence of CEO characteristics on company performance. The study employs a quantitative paradigm by processing secondary data resource. The population consists of transportation and logistics sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample size for this study is 70 companies, selected using purposive sampling and analyst by multiple linear regression analysis. Calculating performance based on Tobin’s Q, the results indicate that CEO Narcissism and CEO Education do not significantly affect Company Performance. CEO Gender has a positive impact on Company Performance, while CEO Tenure has a negative influence on Company Performance.

Pengaruh Good Corporate Governance Terhadap Optimalisasi Aset Perusahaan Perbankan di BEI Tahun 2017-2022

2024-02-12T10:50:27+00:00

Analysis of the impact of Good Corporate Governance represented by institutional ownership, management ownership, board of directors, board of commissioners, and audit committee, on the optimization of bank assets through the measurement of Return on Asset (ROA) is the purpose of this research. Banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2017-2022 are the population of this study. Multiple linear analysis with purposive sampling as the sample size determination method is the method applied in this research. Based on the conclusion of this research, asset optimization of banking companies listed on the IDX between 2017 and 2022 is significantly influenced by the structure of the board of directors, the membership of the board of commissioners, and the quality of the audit committee. Meanwhile, from 2017 to 2022, asset optimization of banking companies listed on the IDX is not significantly influenced by either institutional or managerial ownership.

Analisis Trade-Off Theory dan Pecking Order Theory Terhadap Struktur Modal

2023-11-24T22:44:24+00:00

people hence its liquidity. Through incentive given by the government, property sector in Indonesia is believed to have good performance. Incentives such as subvention for price and VAT are given and supposed to increase purchasing power. The reality is market intentions and incentives provided by the government still do not essentially guarantee a company’s sustainability. Therefore, this study is meant to identify variables that considered to be the most relevant theory in funding decisions of property and real estate companies in Indonesia. This study is descriptive quantitative research using purposive sampling method and utilise 70 observations data that would be processed by panel data regression analysis. It is founded that through trade-off theory, a business risk perspective is considered to have no effect in determining the capital structure. Other perspectives from trade-off theory and pecking theory which are debt tax shield and financial deficit are considered to have positive effect, but firm age has negative effect on determining the capital structure. Through this research, company in property and real estate sector in Indonesia can be considered as a moderate risk taker because their capital structure will be increasing when having benefit from tax or facing financial deficit. They still consider the external factors and tend to fine with the risk and balancing the trade-off between the risk and the benefit of the source of fund

Factor Determinant Profitability and Financial Distress of Non-Financial Sector Companies in Indonesia

2024-01-10T07:50:37+00:00

This study aims to examine the determinants of financial distress of non-financial sector companies in Indonesia during the Covid 19 pandemic and test whether company profitability can mediate financial performance on the possibility of financial distress. The sampling technique was purposive sampling, namely non-financial sector companies that experienced negative operating profit during 2020 and 2021. The analysis technique used is panel data regression analysis. The results showed that sales growth has a positive impact on profitability and DER has a negative impact on profitability. While TATO has a positive effect on Financial Distress. This study also shows that profitability cannot mediate financial performance on financial distress. This study contributes to the testing of signalling theory, where information on sales growth and corporate capital structure affects the company's profitability. In addition the company's very limited ability to manage its assets during Covid 19 conditions affects the possibility of financial distress.

Accounting Conservatism: Firm Size and Financial Distress

2024-02-05T03:21:36+00:00

This study aims to investigate the effect of firm size and financial distress on accounting conservatism. Accounting conservatism is an approach in which earnings are recorded more conservatively or cautiously, with a tendency to recognise losses sooner than recognise gains. These factors can influence the practice of accounting conservatism in various ways. This study uses financial data from various companies in diverse industries and uses statistical methods to analyse the relationship between company size (both large and small) and level of financial distress with accounting conservatism practices. The results of this study are expected to provide a deeper understanding of the factors that influence accounting conservatism and how accounting practices may change in different situations of company size and financial distress. The type of research in this study is descriptive quantitative with descriptive statistical data analysis and classical assumption testing, hypothesis testing and coefficient of determination test. The results showed that partially and simultaneously company size and financial distress had no effect on accounting conservatism.

Investigasi Determinan Faktor yang Memengaruhi Penyalahgunaan Aset pada Perguruan Tinggi

2023-11-28T06:59:47+00:00

This study uses the fraud star theory approach to analyze the factors that influence asset missaproriation. The factors tested in this study are financial pressure, internal control system, quality of human resources, organizational culture, and integrity. The research uses a quantitative approach with a survey method of dsitributing questionnairies online. A total of 146 respondents related to asset management at univirsities in west kalimantan province became research respondents who were then tested and analyzed using Structural Equation Modelling (SEM) with the help of Smart PLS 3.3.3. The results showed that financial pressure and the quality human resources positively and signifianctly affected asset misuse. Organizational culture has a positive but insignificant effect on asset misuse. While the internal control system has a negative but insignificant effect on asset misuse, integrity has a negative and significant effect on asset misuse. The result of this study contribute as a reference for universities in implementing asset management policies wich can then be seen based on factors that influence asset misuse such as employees or official financial pressure, the quality human resources in the organization, the organizational culture that has been implemented in the organization, and integrity of employees. Good internal control system is also very important in universities an an effort so that asset management in universities can be carried out.

Beyond Numbers: Beyond Numbers: Exploring Factors Influencing Company Value In Indonesian Consumer Goods (2018-2022)

2024-01-17T02:10:58+00:00

This study analyzed Indonesian consumer goods' business value determinants (2018-2022) using numerical methods, focusing on the impact of key variables like debt-to-equity ratio, total asset turnover, logarithm of assets, and return on equity. The research investigated the influence of these factors on companies listed on the Indonesian Stock Exchange, revealing significant effects of debt-to-equity ratio and total asset turnover on return on equity and subsequently on price-to-book value. The logarithm of assets directly affected return on equity but had no impact on price-to-book value. Regression analysis, measured by R-Square and Q-Square values, demonstrated the variables' impact on cost-to-book value and return on equity. The study confirmed that financial leverage and asset utilization significantly affect enterprise value, highlighting the importance of effective financial management in optimizing investment returns in Indonesia's consumer goods sector.

Faktor Yang Mempengaruhi Volatilitas Return Saham di Indonesia: Perusahaan LQ45

2023-12-10T15:05:08+00:00

This article is an empirical article with purpose of providing evidence regarding to factors influence volatility stock return such as dividend policy, leverage and investor sentiment. This study consists of 145 observation year-firm of LQ45 corporate on the Indonesia Stock Exchange for the 2017-2021 period as a research samples based on the purposive sampling method. This study also uses secondary data from company financial report and multiple linear regression analysis as an analytical tool. The result of analysis show that dividend policy doesn’t play a role in influencing stock returns volatility. While, leverage and investor sentiment can positively influence volatility stock returns. This research can be a guide for capital market investors in estimating stock return volatility by considering macroeconomic factors such as dividend policy and leverage as well as through investor sentiment.

Pengaruh Gender Diversity Dan Green Accounting Terhadap Pengungkapan CSR Pada Perusahaan LQ45 Tahun 2015-2022

2024-01-17T02:21:23+00:00

The aim of the research is to determine the effect of gender diversity and green accounting on CSR disclosure in LQ45 companies from 2015 to 2022. This research is included in the quantitative research category. The company population that is the focus of this research is the LQ45 companies listed on the Indonesia Stock Exchange between 2015 and 2022. There are 45 companies included in this research population. The total number of samples used was 9 companies with a total of 72 observations, which were selected based on the purposive sampling method. Gender diversity as measured by dummy variables and green accounting as measured by PROPER are independent variables in this research. The control variable, displayed by company size, is measured using size. What is meant by the dependent variable is to reveal the company's CSR which is measured using GRI 4 guidelines. Data collection is carried out using the documentation method. The data used comes from secondary sources obtained through annual reports and company sustainability reports which can be accessed via the website www.idx.co.id and the official websites of each company. The testing technique used is the panel data regression method. Eviews 12 is software used to process data in testing research samples. In data testing, the probability methods used include descriptive statistical analysis, model selection test, classical assumption test, and hypothesis testing. "The model selection in this research used the Chow test, Hausman test, and LM test, with the results selecting the common effect model." The results of this research reveal that gender diversity does not have a significant influence on the level of CSR closure, while green accounting has a positive and significant influence on the level of CSR closure in LQ45 companies from 2015 to 2022.

Determinan Kualitas Audit dimoderasi oleh Komite Audit

2024-02-22T02:50:49+00:00

This study aims to analyze the factors that influence audit quality variables, especially audit tenure and the reputation of the Public Accounting Firm. In addition, this study examines whether the audit committee can strengthen or weaken the improvement of audit quality in the company. This study uses quantitative methods, and the data source is secondary data. The population of this study consists of 30 IDX companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021. The population and sample in this study are IDX 30 companies listed on the IDX in the 2016-2021 period. The sample was selected using the purposive sampling method. There are 16 companies listed on the Indonesia Stock Exchange in IDX, 30 companies during 2016-2021 that match the researcher's criteria. The analytical methods used in this study include descriptive statistical analysis, logistic regression analysis, and moderation hypothesis testing using moderated regression analysis. This study found that audit tenure has no impact on audit quality. However, KAP size was found to affect audit quality significantly. The Audit Committee is unable to moderate the effect of Audit Tenure on Audit Quality; The Audit Committee is unable to moderate the effect of KAP size on audit quality.

Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Bidang Manufaktur

2024-02-26T04:53:48+00:00

The purpose of this study is to determine the effect of liquidity level and profitability on company value. The method used is multiple regression analysis to determine the effect of each independent variable, namely liquidity and profitability, on the value of the company. This study was analyzed using correlation techniques using the SPSS 26 application. The results showed that the liquidity variable did not have a significant effect because there was no significant relationship between liquidity and company value, and the most influential variable was profitability because it showed that there was a significant relationship between profitability and company value. To increase the value of the company, there needs to be continuous attention to profitability because of its significant influence on the value of the company. Further research can be carried out in other industrial sectors, and research samples and variables can be examined using different measurement approaches.

Peran Ukuran Perusahaan Dalam Memoderasi Rasio Keuangan Terhadap Cash Holding

2024-01-25T04:09:08+00:00

A corporation is a legal entity established to conduct economic activities aimed at generating profits or achieving a specific goal. However, due to the increasing competition and dynamism of the economy, companies are indirectly required to have accurate financial management. The objective is to determine the ideal cash supply for a business. This study aims to analyze the impact of capital expenditure, leverage, liquidity, net working capital, and profitability on the cash holding variable, with the company size as a moderator in manufacturing companies listed on the Indonesian Stock Exchange for 2021-2022. The study will employ quantitative descriptive research and use library and documentation research methods as data collection techniques. The source of data used is the financial statements of manufacturing companies listed on the Indonesian Stock Exchange for 2021-2022, which are secondary data. This study will use purposive sampling based on specific criteria to obtain 424 samples over a two-year observation period. SmartPLS software version 3.2.9 will be used to conduct the research by utilizing Partial Least Square - Structural Equation Modeling with a two-stage test approach to analyze the research data. The research will be analyzed using the outer model test and the inner model test using formative components. The findings of this study interpret that capital expenditure, leverage, and liquidity do not have a significant influence on cash holding.

Analisis Adopsi Continuous Auditing pada Fungsi Audit Intern di Lembaga Negara XYZ

2023-11-13T21:55:42+00:00

This research is motivated by the challenges faced by the Internal Audit Function (IAF) at XYZ Government Institution in the midst of the rapid development of technology and financial transactions that have been fully digitized using the Enterprise Resource Planning / Human Resources Information System. In order to utilize financial transaction data and technology, IAF carries out digital transformation by adopting continuous auditing and developing the Pemantauan Off Site Risiko Operasional (PERISAI) application as a continuous auditing implementation tool. The purpose of this study is to analyze the suitability of the steps taken by the IAF at XYZ Government Institution in adopting continuous auditing based on the Global Technology Audit Guide (GTAG) 3: Coordinating Continuous Auditing and Monitoring to Provide Continuous Assurance (2^nd edition), analyzing the success of the PERISAI application based on the user's perspective using the DeLone and McLean Information System Success Model. This research uses a case study research strategy with an exploratory study method. The data collection methods used were semi-structured interviews consisting of open and closed ended questions, documentation, and observation. The results of this study indicate that the steps taken by FAI to implement continuous auditing are not fully in accordance with the key steps for implementing continuous auditing in GTAG 3 (2^nd edition), while the PERISAI application is considered successful by FAI internal auditors even though there are still some things that must be improved from the aspects of people, process, and technology used.

Eksplorasi Tren Penelitian Cloud Accounting melalui Analisis Bibliometrik

2023-11-23T09:08:44+00:00

This research aims to understand the mapping and development of studies on cloud accounting by examining various articles from journals and proceedings. The method used in this research is qualitative with bibliometric analysis using R Studio and Biblioshiny. The data used consists of 100 articles published between 1994-2022, extracted from the Scopus database. The results indicate that the research cluster on this topic is very broad, but there are two relatively large clusters related to big data and cloud computing. There is a diverse distribution of author countries, with China being the most active in publishing articles, followed by Jordan, Turkey, the United States, and Bangladesh. Although this research provides valuable insights into the trends in cloud accounting research, limitations in data and methodology should be considered. However, overall, this study provides a comprehensive view of the development of cloud accounting research over the studied period.

The Influence Of Green Marketing On The Formation Of Green Brand Awareness Of Oriflame Brand In Jakarta City

2023-11-24T22:36:49+00:00

Oriflame uses a green marketing strategy to attract customers and keep them coming back for more.The manufacturing process for Oriflame's other product is known as the ringing process.The purpose of this article is to provide insight into Oriflame's efforts to promote green marketing and brand awareness.This article was written to find out how green marketing can increase Oriflame's brand awareness in Kota Jakarta.A deskriptif method was used in conjunction with a quantitative method that was used to collect responses from 100 Oriflame customers in Kota Jakarta Barat.Non-probability sampling and purposeful sampling are two types of sampling techniques.The SPSS 25 for Windows software was used to analyze the data in this study.The analysis of the deskriptif for the variable green marketing category was found to be superior by 88%, and the variable green brand awareness category was found to be superior by 87%.Green marketing has a positive and significant impact on green brand awareness, with a gain of 31,8 percent and a loss of 68,2 percent due to unidentified factors.

Pengaruh Financial Distress, Kompleksitas Operasi dan Auditor Switching Terhadap Audit Report Lag Dengan Ukuran Perusahaan Sebagai Pemoderasi

2024-01-11T02:26:02+00:00

The aim of this research is to determine the influence of Financial Distress, Company Operational Complexity and Auditor Swithing on Audit Report Lag with Company Size as a moderating variable. The method used in this research is associative quantitative, using secondary data. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period, namely 72 companies. With the research sample method using purposive sampling with six sample criteria, the total sample used was 19 companies so that the observations amounted to 95 data. Data analysis in this research uses descriptive statistical analysis, panel data regression model estimation, classical assumption testing, hypothesis testing and Moderated Regression Analysis (MRA) using eviews 10. The results of this research are that Financial Distress has an effect on Audit Report Lag, the complexity of company operations has no effect. on the Audit Report Lag, Auditor Swithing cannot influence the Audit Report Lag. And for the moderating variable, company size can only strengthen the relationship between company operational complexity and Audit Report Lag, while company size weakens the relationship between Financial Distress and Audit Report Lag, and company size weakens the relationship between Auditor Swithing and Audit Report Lag

Efektifitas Penggunaan Analisis Stochastic Oscillator Dan Moving Average Convergence-Divergence Pada Perdagangan Saham-Saham Perbankan di Bursa Efek Indonesia

2024-02-12T10:50:56+00:00

The objective of the research is to find out how effective stochastic oscillator and moving average convergence-divergence (MACD) technical analysis is in yielding capital gain and abnormal return, viewed from descriptive analysis, analysis of effects, and disparity test analysis by using some theories and previous research results. This research uses daily stock closing price data from the issuers in banking su-sector of the research period of 2015-2019. The research employs descriptive analytic approach, regression analysis and disparity test, supported by IBM SPSS version 25 software. The result of the descriptive analysis shows that buy and sell stochastic oscillator and MACD signals are effective in yielding capital gain. The result of regression analysis shows that gain signal yielded by indicator of Stochastic Oscillator and MACD has significant effects on capital gain in which the probability value (Asymp. Sig) of Stochastic Oscillator on capital gain is 0.000, and the probability value (Asymp.Sig) of MACD on capital gain is 0.000. The result of the disparity test analysis shows that there is no difference in abnormal return in the pre and post appearance of gain signal in Stochastic Oscillator and in MACD

Pengaruh e-Procurement Terhadap Pencegahan Fraud Di Pemerintah Daerah Sumatera Selatan

2023-12-03T22:19:52+00:00

This research aims to determine the effect of implementing e-procurement on fraud prevention in Regional Government. Research has been carried out in several regional agencies in South Sumatra Province. The research was conducted using the questionnaire distribution method. The variables in this research are the e-procurement stages, namely planning, committee formation, prequalification, tender document preparation, bid evaluation, announcement, objection. The results of the research state that the implementation of e-procurement has an effect on preventing procurement fraud in the Regency/City Region of South Sumatra. Then, from the results of this research, it was also concluded that of the seven stages of e-procurement, only four stages of e-procurement had an effect on fraud prevention (document preparation stage, offer evaluation stage, announcement stage, and rebuttal stage). Meanwhile, the other three stages (planning stage, committee formation stage, and prequalification stage) in e-procurement have no effect on fraud prevention.

Pengaruh Pengetahuan Keuangan, Perilaku Keuangan dan Pendapatan Terhadap Keputusan Berinvestasi Mahasiswa Kota Batam

2023-11-30T13:46:36+00:00

Along with changing times, especially improvements in the economic sector, Batam students need money as a complementary to meet their daily needs. One way to make money is investing. Students need financial knowledge as a basis for making decisions, applying appropriate financial behavior in managing their finances and adjusting income on the investment products they choose.

This research has many objectives to be analyzed again, one of which is to see whether the results of this research can bring benefits to Batam City students in increasing their awareness of carrying out investment activities. The aim of this research is to find out whether financial knowledge, financial behavior and income influence the investment decisions of Batam students. The sample in this research was Batam students who took the Accounting study program, totaling 105 respondents. The method used to collect data was by form of distributing questionnaires to universities in Batam. The data analysis methods used are descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, hypothesis testing, coefficient of determination and the data is processed with help of statistical tools with SPSS version 26. The results of this study show that financial knowledge hasn’t effect on investment decisions of Batam City students. Financial behavior has a significant influence on investment decisions of Batam City students. Income has a significant influence on investment decisions of Batam City students. Simultaneously financial knowledge, financial behavior and income have a significant influence on investment decisions of Batam City students. The conclusions in this research are that H₁ is rejected, H₂ is accepted, H₃ is accepted, and H₄ is accepted

Faktor-Faktor Yang Mempengaruhi Struktur Modal Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi

2024-01-17T02:09:55+00:00

This research aims to analyze the influence of liquidity, business risk, asset structure, profitability and company size on the company's capital structure. Apart from that, this research also examines the role of managerial ownership as a moderating variable that can influence the relationship between the independent variable and the dependent variable. This research uses a sample of 603 manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The method used in sampling is based on criteria (purposive sampling). The data collection method in this research uses library research by means of documentation and literature. The results of this research show that liquidity, business risk, asset structure, profitability and company size have no effect on capital structure. Managerial ownership is able to moderate the relationship between company size and capital structure. Managerial ownership is unable to moderate the relationship between liquidity, business risk, asset structure and profitability on capital structure.

Modernisasi UMKM: Merancang Tahapan Implementasi Berbasis Sistem untuk Mengatasi Ancaman Siklus Persediaan (Studi Kasus pada UMKM X)

2024-01-19T12:43:46+00:00

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economic recovery of Indonesia by contributing significantly 60% of Indonesia's GDP and employing 96% of the national workforce. However, internal challenges arise as employee-instigated theft and embezzlement resurface due to a lack of security knowledge among MSME owners. This knowledge gap poses a growing risk as MSMEs become more susceptible to fraud, particularly in relation to inventory cycles. MSME X has been chosen as the subject of this research due to its limited understanding of the importance of internal control systems and the non-execution of an accounting information system, notably in the manufacturing sector, where theft risks are heightened. The inventory cycle is closely linked to the sales, purchasing, and production cycles due to the involvement of raw materials, semi-finished goods, and finished goods. The study adopts applied research methods, utilizing both primary (interviews and observations) and secondary data (literature studies). Findings reveal inadequate control activities in MSME X, exacerbated by the absence of functional separation and proper documentation for inventory transactions. Recommendations include a five-stage implementation plan, starting with flowchart creation, CCTV installation, and personnel recruitment. The middle stage involves additional recruitment and transitioning to a digital accounting information system for process integration. The final stage integrates the accounting information system with external parties. Performance evaluations will be conducted at each stage to assess the effectiveness of the accounting information system in minimizing risks

Pengaruh Struktur Kepemilikan dan Kebijakan Dividen terhadap Tunneling

2024-02-12T10:49:02+00:00

Concentrated ownership structure of a company leads to the ability majority shareholders to control the company which can be used to take opportunistic actions. This study to examine the effect of ownership strucuture proxied by managerial ownership, institusional ownership, foreign ownership, public ownership and another variables, dividend policy as well as listed on the Indonesia Stock Exchange in 2020-2022. Tunneling is the transfer of resources out of the company for the interests of controlling shareholders. this type of research is classified as quantitative and uses secondary data from www.idx.co.id. The number of samples is generated by purposive sampling. Sampling of 36 companies according to the criteris multiplied by 3 years of company period making. Logistic regression is the hypothesis test used in this study. The result of this study indicate that managerial ownership has a positive effect on tunneling, while institusional ownership, foreign ownership, public ownership, and dividend policy don not affcet tunneling.

Development Of Economic Mathematics Learning System Through Master Model For Students Of Economic Education Study Program

2024-02-18T02:58:37+00:00

The purpose of this study is 1) to identify the need for the development of an Economic Mathematics Learning System through the MASTER Model for students of the Economic Education Study Program in participating in the learning process, 2) to develop a tool for making Economic Mathematics Learning System Development through the MASTER Model for students of the Economic Education Study Program in following the process learning, and 3) measuring or knowing the validity of the Economic Mathematics Learning System through the MASTER Model for students of the Economic Education Study Program in participating in the lesson. The study results found that the validation of material experts and learning system experts (learning models), it can be seen that results of the validation of material experts are 4,44 or good and the results of validation by media experts are 4.33 or good. The results of interviews with lecturers and students as a whole showed good responses to the use of the MASTER learning model in the learning process.

Analisis Faktor-Faktor yang Memengaruhi Tindakan Penggelapan Pajak (Studi Literatur Tahun 2018-2023)

2023-12-10T22:30:28+00:00

The purpose of conducting this research is to (1) elucidate the commonly researched factors in academia and presumed variables influencing tax evasion; (2) explain the phenomena that drive research in the realm of tax evasion; (3) attempt to delineate the relevance of the phenomenon addressed in tax evasion-related research concerning the research timeline. This study adopts a qualitative descriptive research design with a literature review approach. The data used in this research consist of research articles on tax evasion from the period 2018-2023 indexed by Sinta. The research findings indicate that there are a total of 45 factors suspected to influence tax evasion, and the dominant issues/phenomena in tax evasion research from 2018-2023 are those from previous years. Additionally, the researcher identified other issues/phenomena driving tax evasion research from 2018-2023 beyond the existing research articles.

Pengaruh Infrastruktur dan Ukuran Pemerintah Daerah Terhadap Kemandirian Daerah Kabupaten/Kota di Provinsi Maluku

2024-01-22T05:23:06+00:00

Penelitian ini bertujuan untuk melihat pengaruh infrastruktur sektor pariwisata dan kebudayaan, infrastruktur perumahan dan fasilitas umum dan ukuran pemerintah terhadap kemandirian daerah pada tahun 2017 hingga 2022. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder berupa data panel yang diperoleh dari Badan Pusat Statistik Provinsi Maluku, Badan Pemeriksaan Keuangan Provinsi Maluku dan laporan APBD yang dipublikasikan di situs resmi Direktorat Jenderal Perimbangan Keuangan. Data yang diperoleh diolah dengan menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa secara parsial infrastruktur sektor pariwisata dan budaya terhadap kemandirian daerah mempunyai pengaruh negatif, begitu juga dengan ukuran pemerintah daerah terhadap kemandirian daerah mempunyai pengaruh negatif. Sedangkan infrastruktur sektor perumahan dan fasilitas umum memiliki pengaruh positif terhadap kemandirian daerah.

Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Memilih Karir sebagai Akuntan Publik

2024-02-25T04:09:25+00:00

Currently, many companies need public accounting services, but it is difficult to find a professional accountant because the process of becoming a certified public accountant is not easy and takes a lot of time and money. Therefore, this profession is still less popular in Banjarmasin. In fact, currently there is little interest in accounting students choosing a career as a public accountant. The aim of this research is to obtain empirical evidence of the influence of financial rewards, job market considerations, work environment, family environment and professional recognition on accounting students' interest in choosing a career as a public accountant. This research is quantitative research with the population of students majoring in accounting from universities in Banjarmasin including STIE Indonesia Banjarmasin, STIE Nasional, STIE Pancasetia and the Faculty of Economics of Lambung Mangkurat University. By employing purposive sampling, 100 respondents are obtained as samples. Furthermore, the data collected from questionnaires are analyzed by using multiple linear regression analysis method. The research results show that financial rewards, work environment, and professional recognition have a positive and significant effect on accounting students' interest in choosing a career as a public accountant in Banjarmasin. Meanwhile, considerations of the job market and family environment do not influence accounting students' interest in choosing a career as a public accountant in Banjarmasin.

Pengaruh Self-Enhancement, Conservation Atas Budaya Pajak Pribadi Dengan Di Moderasi Tingkat Penghasilan

2024-01-25T13:03:09+00:00

This research investigates the influence of Self-Enhancement and Conservation on personal tax culture, by considering income level as a moderating factor. Involving employees at the Ministry of Law and Human Rights in West Java as research subjects, this research aims to understand how the encouragement to increase a positive view of oneself Self-Enhancement and conservation values (Conservation) contributes to the formation of attitudes and behaviour regarding tax obligations. The respondents in this research were 230 employees at the Ministry of Law and Human Rights in West Java. Data analysis uses Structural Equation Model (SEM). The research results show that Self-Enhancement and Conservation have a positive influence on personal tax culture. Furthermore, income level was identified as a significant moderator, able to strengthen the relationship between these factors and personal tax culture. Managerial implications involve developing strategies that combine Self-Enhancement and Conservation in training and tax policy, with tailored adjustments to individual financial conditions, to build a sustainable tax culture in the organization.

Bagaimana Seharusnya Top Management Merespon Whistleblowing ? Refleksi dari Sikap Kepemimpinan Mahapatih Gajah Mada

2023-12-15T22:30:20+00:00

Research publications examining how top management should respond when whistleblowing occurs in organizations are still limited. The accuracy of the management response to whistleblowing is fundamental, because it can affect whether it will be repeated in the future or not. The accuracy of the management response to whistleblowing is determined by figures who can be used as role models. This research aims to explain Gajah Mada's leadership attitude that can be guided by top management responding to whistleblowing. The novelty of this research lies in presenting a new perspective in whistle blowing research, in the form of adopting leadership attitudes or values from great national figures as role models in responding to whistle blowing. This research is an interpretive study, utilizing literature related to Gajah Mada, Negara Kertagama, and whistleblowing as objects of observation. The literature search was conducted using a number of keywords such as "whistleblowing", "leadership+attitude+of+ Gajah Mada", "CEO+response to wrong doing report+fraud", or "CEO+reaction to wrong doing report+fraud". The data obtained is analyzed through 3 stages, namely identification, reflection, and synthesis. This interpretive study explains that top management can adopt 3 leadership attitudes of Gajah Mada, namely mantriwira, nayaken musuh, and wicaksaneng naya in responding to whistleblowing cases. It is important for top management to internalize the three attitudes

Motivasai Keputusan Implementasi PSAK 73 Pada PT X

2024-01-25T04:06:39+00:00

This research aims to evaluating policy making for implementing PSAK 73 in companies in Indonesia, based on PT X which is there will still be problems that arise until 2022. The implementation of PSAK 73, which began in 2020, forced companies in Indonesia to adjust their lease contracts and calculations related to their leases. The significant change from PSAK 30 to PSAK 73 has caused a lot of confusion and errors in its application at PT X especially at its branch offices. A qualitative case study method approach with multiple embedded unit analysis using documentation, observation and semi-structured interview data. This research uses content analysis, thematic analysis, and constant comparison using NVivo 12 Plus software. Institutional logics is relevant in explaining the relationship between individual behavior and institutions that can influence an action. The results of the study show that symbolic carriers (PSAK 73) affect material carriers (actor, routines, artifacts, and procedures) thereby triggering the coupling practice in preparation of SOPs referring to PSAK 73 and the decoupling practice occurred when there are problems that are not stated in the regulations so the company makes adjustments. There are multiple logics including the logic of actors, routines, artifacts and procedures. The competing logics are logic of procedures and actors in adjustment of lease management conditions. Procedure logics is the dominant logic that is the reference of lease management. PT X need to design more appropriate policies taking into account company behavior

Persepsi Manfaat dan Persepsi Resiko Terhadap Penggunaan Digital Payment dengan Trust Sebagai Variabel Mediasi Studi pada Desa Se Kabupaten Tegal

2024-03-08T15:12:12+00:00

Interest in Using Digital Payments with Trust as Mediation. This type of research is descriptive with a quantitative approach and data collection techniques using a questionnaire. The population used is all village officials in Tegal Regency, the sampling technique is purposive sampling with the criteria of all village officials in Tegal Regency knowing operational transactions at Balaidesa. Partial Least Square (PLS) analysis method with SmartPLS version 3.0 by testing the values of Convergent Validity, Discriminant Validity, Composite Reliability, Bootstrapping. The results were (1) The perceived benefits have a positive and significant effect on the interest in using digital payments. (2) Perceived risk had a negative effect on interest in using digital payments. (3) Trust had a positive and significant effect on interest in using digital payments. (4) Trust succeeded in mediating the effect of some perceived benefits on interest in using digital payments. (5) Trust had succeeded in fully mediating risk perceptions of interest in using digital payments.

Determinasi Opini Audit Going Concern

2023-12-30T01:31:27+00:00

Going concern audit opinion is an opinion issued by the auditor to the auditee to determine whether the company can maintain its survival. A going concern audit opinion represents a negative signal for the company’s survival. Therefore, if a company is declared as going concern, it means that the company is declared capable of maintaining its business continuity. The aim of this research is to determine the influence of the pervious year’s audit opinion, auditor reputation, company growth and profitability on going concern audit opinion. The objects in this research are mining companies listed on the Indonesia Stock Exchange in 2016-2022. This type of research is quantitative research in the form of secondary data sourced from each company’s website and through the official IDX website. The sample in this research is mining companies listed on the Indonesia Stock Exchange in 2016-2022. The data collection technique used side purposive, which then obtained a sample of 34 companies. In this research, logistic regression analysis was used to analyze research data. The result of the test showed that the previous year’s audit opinion had a significantly positive effect on going concern audit opinion. The auditor reputation and company growth don’t have a significant effect on going concern audit opinion. Meanwhile, profitability has a significant negative effect on going concern audit opinion.

Evaluasi Manajemen Risiko Likuiditas untuk Resiliensi Bank XYZ

2023-12-28T22:22:32+00:00

Sektor perbankan memberikan kontribusi yang penting dalam perekonomian nasional. Sistem perbankan yang tangguh sangat penting dalam mencapai stabilitas dan pertumbuhan ekonomi. Risiko likuiditas merupakan salah satu ancaman signifikan terhadap ketahanan bank. Otoritas Jasa Keuangan (OJK), sebagai regulator lembaga keuangan di Indonesia, telah menetapkan acuan manajemen risiko guna memastikan kelangsungan usaha Bank. Basel III juga mengeluarkan 2 (dua) standar minimum untuk memperkuat kerangka likuiditas bank, yaitu LCR dan NSFR. Praktik penerapan manajemen risiko yang baik secara positif mempengaruhi resiliensi (ketahanan) perusahaan. Penelitian ini menggunakan metode kualitatif deskriptif dengan bentuk studi kasus terhadap Bank XYZ di Indonesia. Penelitian menggunakan analisis dokumen dan wawancara dengan 5 (lima) orang kunci yang terlibat dalam proses manajemen risiko likuiditas. Tujuan penelitian adalah untuk mengevaluasi praktik manajemen risiko likuiditas yang telah dilakukan terhadap resiliensi bank XYZ berdasarkan ketentuan OJK dalam POJK 18/POJK.03/2016. Hasil penelitian menunjukkan bahwa Bank XYZ telah menerapkan praktik manajemen risiko likuiditas sesuai ketentuan OJK, namun terdapat beberapa pengembangan yang perlu mendapat perhatian manajemen agar Bank XYZ menjadi lebih resilien, antara lain penguatan three line models, penggunaan sistem dan teknologi, dan peningkatan strategi pendanaan ritel. Penelitian ini dapat menambah literatur tentang praktik manajemen risiko di industri perbankan di negara berkembang, terutama kaitannya dengan resiliensi. Penelitian ini juga dapat menjadi tolak ukur dewan direksi bank lain dalam praktik manajemen risiko likuiditas.

Determinan Profitabilitas pada Bank Konvensional di Indonesia

2024-02-12T11:00:43+00:00

Increased economic growth in Indonesia is not always accompanied by increased profitability in the banking sector in Indonesia, this can be caused by various factors. This survey aims to provide the effect of non-performing financing, liquidity, and BOPO on profitability. The sample of this study is 204 data points from 72 conventional banks listed on the IDX and official banking websites during the period 2020 - 2022, through the purposive sampling method. Descriptive with a quantitative approach is the type of method used. Multiple linear regression analysis using the test tool, SPSS 18, is a technique that is applied in analysis. This study’s findings suggest that partially the LDR variable shows a positive as well as significant effect on profitability in conventional banks in Indonesia. Meanwhile, partially the NPL and BOPO variables shows a negative as well as significant effect for profitability in conventional banks in Indonesia. The effect of independent variables, according to the coefficient of determination of 82.8% can affect ROA, while the other 17.2% is influenced variables outside the research model.

Pengaruh Kinerja Keuangan Pemerintah Daerah Terhadap Alokasi Belanja Modal

2023-11-18T15:23:00+00:00

This study was conducted in western Indonesian cities during 2020-2022. This study aims to determine how the influence of local government financial performance on capital expenditure in western Indonesian cities both simultaneously and partially as seen from the fiscal decentralization ratio, effectiveness ratio, and efficiency ratio. This study uses a quantitative and descriptive analysis approach. The population of this study was 64 in western Indonesian cities using nonprobability sampling technique, so the sample included 192 financial statements from 3 years of observations. As well as technical documentation collects data through the regional government director’s balance sheet website. The analytical method in this study is panel data regression. The results testing with panel data regression using the Fixed Effect Model (FEM) show that financial performance simultaneously influences capital expenditure in western Indonesian cities during 2020-2022. Figure F > F table result obtained (2.853526 > 2,65), significance (0,000000 < 0,05). From the partial test results fiscal decentralization ratio has an negative effect and significance on capital expenditure allocation, effectiveness ratio has an positive effect and significance on capital expenditure allocation, and efficiency ratio has an positive effect and significance on capital expenditure Allocation in western Indonesian cities during 2020-2022.

Peran Kepemilikan Manajerial Memoderasi Tingkat Hutang, Ukuran Perusahaan, Arus Kas Operasi Terhadap Persistensi Laba

2024-01-11T02:08:41+00:00

This study uses management ownership as a moderating variable to examine the effects of debt levels, firm size, and operating cash flow on earnings persistence. Quantitative approaches are employed in this study. Up to 80 samples were selected via purposive selection, with the population of this study consisting of industrials sector companies listed on the Indonesia Stock Exchange in 2019–2022. Multiple linear regression analysis models and moderated regression analysis (MRA) were used for the hypothesis testing, with the moderator variables being tested. The results of this research based on partial testing (t test) probability value of the debt level variable is 0.008. The firm size variable is 0.032. The operating cash flow variable is 0.160. The managerial ownership variable is 0.014. The degree of debt and management ownership have an interaction variable of 0.016. The interaction variable between firm size and managerial ownership is 0.010. Additionally, managerial ownership and operating cash flow interact with a coefficient of 0.132. Known that debt levels and firm size have positive effect on profit persistence, while operating cash flow has no effect on profit persistence. The moderating effect of managerial ownership can amplify the favorable impact of debt levels on earnings persistence. However, the favorable impact of company size and operating cash flow on earnings persistence cannot be amplified by managerial ownership

Pengaruh Profitabilitas, Solvabilitas, Umur Perusahaan, Fee Audit, dan Ukuran KAP Terhadap Audit Delay

2023-11-21T00:17:32+00:00

This study aims to empirically prove the influence of profitability, solvency, company age, audit fees and size of the public accounting firm on audit delay. This research is quantitative research using secondary data obtained from company annual reports. The population in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2019-2021. The number of samples used in this research was 135 data. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that simultaneously the variables profitability, solvency, company age, audit fees and the size of the public accounting firm influence the audit. while partially the solvency variable has a significant effect on audit delay, while the variables profitability, company age, audit fees and KAP size partially have no effect on audit delay.

Determinasi Potensi Penghasil Pajak Daerah dan Retribusi Daerah dengan Pendekatan Overlay (Studi Kasus Pada Pemerintah Kabupaten Balangan)

2024-01-11T02:23:22+00:00

One of the regions in Indonesia that is facing the threat of a regional financial drought in the future is South Kalimantan Province. 50% of the region depends on income from coal mining which is estimated to only be available until 2030. The aim of this research is to determine the types of regional taxes and levies that have potential for regional original income. The data analysis method is overlay analysis through three stages, namely growth analysis, contribution analysis and classification analysis of types of regional taxes. The results of this research are (1) analysis of the growth of most types of regional taxes in Balangan Regency including unsuccessful criteria. (2) analysis of the contribution of most types of regional taxes in Balangan Regency to local revenue includes very poor criteria. (3) Overlay analysis of the classification of potential regional taxes for Balangan Regency for 2021-2022 shows that the type of tax included in the developing category is advertising. Conclusion There are no types of taxes included in the prime category, there are no potential taxes, only advertising tax is developing. Meanwhile, the types of taxes that fall into the underdeveloped category include hotel taxes, restaurant taxes, catering/catering services taxes and the like, taxes on massage parlors, reflexology, steam baths/spas, and fitness centers, street lighting taxes, parking taxes, taxes swallow's nest, ground water tax, tax on non-metallic minerals and other rocks, PBB P2 (Rural and Urban Land and Building Tax), and BPHTB-Transfer of Rights tax means that the ratio of growth and contribution to the average tax is small. The results of the overlay analysis calculation show that most types of regional taxes in Balangan Regency are identified as developing and underdeveloped

Influence of Store Atmosphere and Price on Costumer Loyality (Study at Diantara Kopi Coffee Shop in Bandung)

2023-11-24T22:42:42+00:00

Observing the last year, many coffee shops scattered across Bandung have experienced a significant increase in the number of coffee shops. There are many kinds of coffee shops in the Bandung area, ranging from manual brew coffee shops to those that serve iced coffee milk which is now the best seller along with a variety of other foods. Given the many facilities and infrastructure that coffee shops now provide, some people use them for various activities, including hangouts or just sessions with new friends, family or co-workers. This research tries to determine the store atmosphere and prices on customer loyalty. This research methodology uses an explanatory design by way of observation, surveys, and interviews. all kinds of data collection techniques. Validity test, reliability test, traditional assumption test, normality test, and multicollinearity test were used in data analysis. Multiple linear regression model for regression analysis. The research findings indicate that store atmosphere and prices can have an impact on Coffee customer loyalty both partially and simultaneously.

Pengaruh Persepsi Pelaku UMKM, Pemahaman Akuntansi, dan Pengenalan SAK ETAP Terhadap Penerapan SAK ETAP Pada UMKM

2024-01-23T00:28:09+00:00

Tujuan Utama - Menguji pengaruh persepsi Usaha Mikro Kecil dan Menengah (UMKM), pemahaman akuntansi, dan pengenalan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) terhadap penerapan SAK ETAP di lingkungan UMKM. Metode - Metode dalam penelitian ini adalah penelitian terapan dengan eksplanatori dengan tujuan untuk menguji hipotesis yang ada. Temuan - Hasil penelitian ini menunjukkan bahwa pelaku UMKM di Kota Palembang berpengaruh signifikan terhadap penerapan SAK ETAP yang berarti pelaku UMKM di Kota Palembang memahami akuntansi dan mengakui SAK ETAP untuk diterapkan di UMKM. Kemudian hasil uji validitas menunjukkan nilai 0,923 sedangkan data dapat dikatakan reliabel jika > 0,7. Sehingga dapat dikatakan bahwa data hasil uji validitas tersebut reliabel atau signifikan karena melebihi angka standar yaitu 0,7. Teori dan Implikasi Praktis - Teori Entitas dan Teori Perilaku Terencana. Dampak dari penelitian adalah dapat membantu para pelaku UMKM untuk menerapkan SAK ETAP pada UMKM yang didasari dengan pemahaman akuntansi dan mengenali SAK ETAP yang dapat diterapkan pada UMKM. Kebaruan - Kontribusi Potensial terhadap Kebijakan dan Praktik Akuntansi UMKM. Hasil penelitian ini dapat memberikan masukan yang berharga bagi regulator dan pihak-pihak terkait dalam menyusun kebijakan yang lebih efektif dalam mendukung penerapan SAK ETAP pada UMKM.

Determinants of Bank Profitability and Implications for Company Value with Moderating Dividend Policy

2024-01-04T21:52:52+00:00

The research is quantitative and the objective is to determine the internal (Loan Quality, Third Party Fund, Managerial Efficiency) and external (BI Rate, Inflation) variables that determine Bank profitability, and the impact of this profitability on company value by moderating the Bank's stock dividend policy. The method used is panel data regression and moderated regression analysis using Eviews 10. The data used is secondary data with a sample of 10 Book 4 banks listed on the Indonesian Stock Exchange for the 2011-2020 period. The results obtained are first Loan Quality, Third Party Funds, Managerial Efficiency, Bank Indonesia Interest Rates and Inflation Rates simultaneously have a significant and positive effect on Banking Profitability, second Banking Profitability partially has a significant and positive effect on Company Value and third Banking Profitability which is moderated by Dividend Policy partially has a significant and positive effect on Company Value

Executive Character and Tax Avoidance With Moderated Covid-19 Pandemic

2024-02-13T03:56:19+00:00

This study seeks to prove the influence of Executive Character on Tax Avoidance moderating with the effect of the COVID-19 pandemic. The population in this study is a Manufacturing Company on the Indonesia Stock Exchange from 2017 – 2022. The method used is the Moderating Regression Analysis with a total of 355 observations. This study shows that Executive Character has positive effects on Tax Avoidance, but the COVID-19 pandemic did not moderate the influence of Executive Character and Tax Avoidance. This study considers of COVID-19 pandemic as a factor that moderates the influence of Executive Character and Tax Avoidance

Pengaruh Popularitas Media Sosial Perusahaan Terhadap Asimetri Informasi pada Perusahaan LQ45

2023-11-27T13:58:23+00:00

Information asymmetry can have many negative impacts in the business world, such as moral hazard, monitoring costs, financial ineffectiveness, financial crises, company bankruptcy, and investment decision making errors by investors. Information asymmetry can be reduced by information transfer and communication. In the technological era, this information can be conveyed via digital platforms such as social media. Social media has recently become a company's main concern to support business performance. The important role of social media is not only felt in increasing market share but has been proven to help companies increase company value. The aim of this research is to prove the impact of social media popularity on information asymmetry in LQ45 companies in Indonesia. This research is important to conduct to obtain empirical evidence of the impact of social media popularity on company information asymmetry in Indonesia. So far, studies on the popularity of social media still occur in many developed countries and have not been carried out much in developing countries, including Indonesia. Using a sample of 99 company-years, the data was analyzed using multiple regression analysis. The research results show that company social media (Facebook, Instagram and Twitter) have an effect on information asymmetry, while YouTube has not been proven to have an effect on information asymmetry. This research contributes in several ways. First, this research adds scientific insight into the impact of social media on the business sector. Second, this research can be a reference for stakeholders, especially company managers, to consider managing social media optimally, especially to reduce information asymmetry

Kepemimpinan Autentik dan Kualitas Pelaporan Keuangan: Peran Iklim Etis

2024-01-12T00:20:20+00:00

Financial reports are a crucial factor that can influence economic decision-making. Accountants are responsible for producing high-quality financial reports that provide transparent, accountable, and reliable information. Although there have been numerous studies examining the factors that can affect the quality of financial reporting, research investigating the impact of leadership style and ethics on financial reporting quality is still limited. Therefore, this study aims to examine the influence of authentic leadership on the quality of financial reporting, moderated by the ethical climate. A survey questionnaire was used to collect primary data in a quantitative approach. The Authentic Leadership Questionnaire (ALQ) was employed to measure authentic leadership, while the ethical climate was measured using a questionnaire based on the research by Qualls & Puto (1989). The quality of financial reporting was measured using a questionnaire developed by Iqbal & Javed (2017). The sample for this study consists of management accountants, financial accountants, public accountants, and accountants in the public sector. Finally, the hypothesis testing in this study employed the Structural Equation Modelling-Partial Least Squares (SEM-PLS) analysis method. This research reveals a positive influence of authentic leadership and ethical climate on the formation of high-quality financial reports. The ethical climate strengthens the relationship between authentic leadership and financial reporting quality. To improve financial reporting quality, this study suggests the importance of authentic leadership in the selection, promotion, and development of leaders, as well as the creation of an ethical culture in organizations.

Refleksi Filosofis atas Kajian Teori dan Praktik Akuntansi Syariah

2024-02-06T13:42:54+00:00

This study examines philosophical reflections on Sharia accounting theory and practice through the lenses of ontology, epistemology and axiology. Sharia accounting, rooted in Islamic principles, emphasizes accountability, fairness, and honesty as fundamental principles. Ontologically, Sharia accounting is conceptualized within the framework of Islamic law and muamalat (transactions), ensuring compliance with Sharia principles in financial reporting. Epistemologically, Sharia accounting involves the acquisition of knowledge through Islamic jurisprudence (fiqh) and empirical observation, ensuring accuracy and compliance with Sharia values. Axiologically, Sharia accounting aims to achieve economic fairness, justice and ethical integrity, aligning financial practices with moral principles originating from Islamic teachings. This study contributes to a deeper understanding of how Sharia accounting integrates Islamic values into its theoretical framework and operational practices, ensuring alignment with worldly and spiritual goals

Analisis Pengendalian Internal atas Siklus Pelaporan pada Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI)

2023-12-02T09:53:38+00:00

This research was conducted to analyze the implementation of internal control over the financial reporting cycle at the Ministry of Foreign Affairs, especially in the year of 2022 after all the ministries are obliged to implement the Agency Level Financial Application System referred as SAKTI. This research used a case study methodology with a qualitative descriptive data analysis on a single unit analysis by using the Committee of Sponsoring Organization of the Treadway Commission Internal Control-Integrated Framework (COSO) theoretical framework adjusted to PMK.17/PMK.09/2019. The data collection in this research was obtained through interviews, documentations and observations techniques which were processed and analyzed using the content analysis method using the Nvivo12 Pro application tool. The results show that the effectiveness of internal control plays an important role in the organization to present an accurate and accountable financial reports. The manual procedures in data recapitulation and journal record in SAKTI had an impact on the occurrence of human errors which causing the need of corrections to be made in the following periods. Based on the results, it is concluded that internal control over financial reporting cycle at the Ministry of Foreign Affairs has been implemented but it is still not effective, so it needs some improvements such as the need to digitize manual procedures in data recapitulation and journal interconnection in SAKTI and also optimize monitoring activities for accurate and accountable financial reports in the future.

Evaluasi Implementasi Risk Based Internal Audit (Studi Kasus pada PT ABC)

2024-01-17T02:12:56+00:00

This research was conducted to analyze the effectiveness of the implementation of Risk Based Internal Audit (RBIA) at PT ABC by using the framework from David Griffith in 2020 related to the implementation of RBIA and the Chartered Institute of Internal Auditors in 2014 in evaluating risk maturity as part of RBIA implementation. This research is a case study with a descriptive qualitative approach using interviews and document analysis to explore experiences and in-depth understanding. The object of research is PT ABC, which is a private manufacturing company engaged in the manufacturing industry. In the past, the company has experienced poor financial conditions. Therefore, PT ABC tries to carry out effective supervision, one of which is carried out through the internal audit division. However, in practice, management's commitment to managing risk has not been fully reflected in company practice. PT ABC management does not have a policy as a form of tone of the top commitment in implementing risk management. The results of the study can be concluded that PT ABC has not been able to implement RBIA comprehensively because the results of the risk maturity assessment carried out are still at level risk naïve. Improvements are needed to increase the level of risk maturity to implement RBIA comprehensively or when the risk assessment reaches level risk defined. This research provides recommendations for a roadmap that can be implemented by PT ABC to increase risk maturity so that RBIA can be implemented comprehensively in the future.

Implementasi Tata Kelola dan Tanggung Jawab Sosial dalam Menunjang Kinerja Keuangan Saham Syariah Indonesia

2024-02-12T03:58:22+00:00

The objective of this study is to examine the correlation between Islamic Corporate Governance (ICG) and Islamic Corporate Social Responsibility (ICSR) and the financial performance of companies that are listed on the Indonesian Sharia Stock Index (ISSI). The research data were collected from the annual financial reports of 250 companies that satisfied the requirement of being listed in the ISSI for five consecutive years and filing annual reports during that same period. An assessment was carried out on the financial statements to determine the utilization of eight ICG and six ICSR indicators and to gauge economic performance by calculating Return on Assets (RoA) and Return on Equity (RoE). The results suggest that the adoption of ICG positively affects organizations' financial performance, whereas the adoption of ICSR does not substantially impact. These findings indicate that these companies' adoption of ICG and ICSR is limited despite their inclusion in the ISSI. These companies have not utilized many ICG and ICSR indicators. This study offers significant insights demonstrating that augmenting the use of ICG can improve firms' financial performance. However, there is a need to enhance awareness and implementation of ICSR. Furthermore, it emphasizes the significance of corporations prioritizing ICG and ICSR features as integral components of their comprehensive approach to enhancing their financial performance and social responsibility.

Sustainability Reporting : Moderating The Impact of Financial Performance on Stock Price

2023-12-06T13:19:17+00:00

This study aims to examine the influence of financial performance on stock prices with sustainability reports as a moderating variable. Financial performance is measured through four categories. Sustainability reports are measured using the GRI-G4 index. The research population includes 27 palm oil industry companies listed on the Indonesia Stock Exchange. The research sample consists of 17 palm oil industry companies that consecutively disclosed annual reports, financial reports, and sustainability reports from 2018 to 2022, using purposive sampling. The data analysis method in this study involves panel data regression and Moderated Regression Analysis (MRA) using Eviews 12 software. The test results indicate that earnings per share and net profit margin have a significant impact on stock prices. However, the current ratio and debt-to-equity ratio do not influence stock prices. Meanwhile, sustainability reports can moderate the impact of earnings per share, net profit margin, and current ratio on stock prices but cannot moderate the impact of the debt-to-equity ratio on stock prices.

Pengaruh Self-Efficacy Terhadap Perilaku Keuangan Mahasiswa

2024-05-31T15:34:38+00:00

The problem examined in this research is the uncontrolled financial behavior of students. The purpose of this study was to examine the differences in financial behavior of students with high, moderate, and low self-efficacy and to examine the effect of self-efficacy on student financial behavior. The population of this research consisted of 150 students. The sampling technique used in this research was simple random sampling, so the research sample consisted of 109 students. The type of research used is quantitative research. The research method used is ex post facto (causal-comparative). The data collection technique used is a questionnaire. Data analysis techniques used are descriptive statistics, pre-requisite tests consisting of normality tests, homogeneity tests, and inferential statistics such as one-way ANOVA and further tests. This research produced four research results. First, there are significant differences in students' financial behavior with low, moderate, and high self-efficacy. Second, students with moderate self-efficacy have higher financial behavior than those with low self-efficacy. Third, students with high self-efficacy have higher financial behavior than those with low self-efficacy. Fourth, students with high self-efficacy have higher financial behavior than those with moderate self-efficacy. This research concludes that self-efficacy positively and significantly affects student financial behavior.

Evaluasi Peran Otoritas Jasa Keuangan dalam Pengawasan Implementasi Standar Audit 701 (2021)

2023-12-22T22:43:54+00:00

The objectives of this study are to provide an overview of the benefits of communicating key audit matters (KAM) for OJK's oversight function, to identify findings related to KAM in United Kingdom and Malaysia, and how those regulators have responded to those findings, and to evaluate OJK's response related to KAM. This research is carried out by in-depth interviews with supervisors and analysts from the Directorate of Regulation and Development of the OJK Capital Market Sector. KAM communication provided benefits in OJK's supervisory function, among others, in determining the items to be reviewed in the Issuer's financial statements and in reviewing the audit responses stated in the auditor's report have been supported by the auditor's working papers. In carrying out their oversight function, the United Kingdom and Malaysia found, among others, that the average number of KAM and words in communicating KAM in the auditor's report continued to decline, the content of KAM of companies audited by Big 4 audit firms had more words for the same number of KAM, and the benefits of communicating KAM decreased because KAM disclosures were boilerplate. OJK's response in relation to the implementation of SA 701 (2021) is to draft OJK regulations related to KAM and to prepare a study related to the first-year implementation of SA 701 (2021). Based on these responses, it is reflected that OJK has an important role in the implementation support stage to ensure that the policy implementation runs well in the long term.

Pertanggungjawaban Sosial Akuntansi Biru: Studi Pada Perusahaan Perikanan Go-public Di Indonesia

2024-01-25T13:23:28+00:00

This phenomenon in Indonesia recognizes the importance of fisheries sector companies for society, which has given rise to opinions regarding the form of social responsibility that fisheries companies in Indonesia must carry out. This responsibility is also stated in point number 12 of the SDGs promoted by the UN regarding sustainable consumption and production patterns. This research aims to identify the components of Corporate Social Responsibility (CSR) in fisheries sector companies, especially in the blue accounting aspect. This research method uses qualitative descriptive analysis techniques. The objects used in this research are two fishing companies listed on the Indonesia Stock Exchange. The results of this research support legitimacy theory in accordance with the blue accounting practices of both companies which focus on the social contract between the company and society where companies are required to fulfill society's expectations and demands.

Analisa Faktor Yang Mempengaruhi Financial Sustainability Ratio Sektor Perbankan Di Bei Periode 2019-2022

2024-02-26T03:57:00+00:00

Financial Sustainability in banking is one of the important things to measure the bank's sustainability in the future, especially from a financial perspective. The sustainability of the banking sector must be a concern because there are many parties who will have an impact if a bank experiences failure to operate, especially in its finances. This research aims to examine the influence of BOPO, DebtToEquity, ReturnOnAsset, LDR, Directors, Commissioners on the Financial Sustainability Ratio (FSR) in Idx banking sector companies -Ic Period 2019-2022. Sampling was carried out using purposive sampling technique. This type of research uses multiple linear regression methods. The object of this research is the Idx-Ic banking sector financial report for the 2019-2022 period. The research results show that only the Director variable of the six independent variables used has an influence on the Financial Sustainability Ratio (FSR) and the research model is suitable for use. Companies that want to maintain the FSR value should pay attention to the number and selection of directors they have.

Sistem Informasi Akuntansi Manajemen, Orientasi Pasar dan Kinerja UMKM: Peran Mediasi Kemampuan Inovasi

2023-12-23T21:33:53+00:00

Performance is a combination of strategic, administrative and operational management of an organization. To become superior MSMEs, able to compete and be sustainable in the future, it is necessary to master management accounting information systems, understand market orientation and innovation capabilities, which are a must for MSMEs to master. The aim of this research is to determine the influence of management accounting systems, market orientation on performance and innovation capabilities as mediating variables on MSME information actors. A total of 295 MSMEs in the food and beverage sector were studied. Data collection used a questionnaire with purposive sampling technique. The results of this study support the research hypothesis. Management accounting information systems, market orientation, innovation capabilities have a positive effect on performance. Innovation capability can mediate the influence of management accounting information systems on performance, and innovation capability also mediates the influence of market orientation on performance. The theoretical contribution of research is that management accounting information systems can be explained by the theory of the superiority of human resource-based competencies on performance, because management accounting information systems can support organizations in creating competitive advantages. Empirical findings that innovation capabilities can mediate management information systems to performance and innovation capabilities can mediate market orientation to performance.

Do Competence, Information Technology, and Innovation Affect the Performance of Village-Owned Enterprises

2024-01-18T03:14:04+00:00

The Village-owned Enterprises’s performance that is not optimal is a question that continues to be answered. This study examines the relationship between competence, information technology and innovation on the performance of village-owned enterprises. The data used are primary data obtained through questionnaires. Questionnaires were distributed online to Directors, Secretaries, Treasurers, and Village-owned Enterprises staff in East Java from August to September 2022. The number of respondents in this study was 59 people. This research uses Structured Equation Model Partial Least Square (SEM-PLS). Data processing uses the SMART PLS4. The test was carried out in two stages, namely the measurement model test and the structural model. Data analysis was carried out by testing the measurement model and structural model. The measurement model test was carried out by testing convergent validity, discriminant validity and reliability testing. While the structural model test was carried out with the Inner Model Test consisting of R-Square, Path Coefficient, T-Statistic Test, Predictive Relevance, and Fit Model. The test results show that competence has a significant effect on innovation and performance. Meanwhile, information technology has a significant effect on innovation but does not significantly affect the Village-owned Enterprises’s performance. Simultaneous test results show that competence and technology together influence the performance through innovation.

Pengaruh Kualitas Pengungkapan Csr Terhadap Kepuasan Dan Layanan Akademik Di Kampus Uph Medan

2024-06-21T06:38:19+00:00

Penelitian ini menguji pengaruh X₁ (Kepuasan) terhadap variabel Y(Corporate Social Responsibility) (CSR)) dan juga variabel X₂ (Layanan) mempunyai pengaruh yang signifikan terhadap variabel Y (Corporate Social Responsibility (CSR)). Menggunakan sampel 33 dari mahasiswa UPH Kampus Medan. Survei dilakukan dengan mengisi kuesioner online. Analisis data menggunakan SPSS. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa X₁ terlihat t _hitung > t _tabel (2,516 > 2,03951) dengan nilai signifikansi 0,017 < 0,05. Oleh karena itu, dapat dikatakan bahwa variabel X₁ (Kepuasan) mempunyai pengaruh yang signifikan terhadap variabel Y(Corporate Social Responsibility (CSR)) dan Untuk variabel X₂ terlihat t _hitung > t _tabel (2,260 > 2,03951) dengan nilai signifikansi 0,031 < 0,05. Oleh karena itu, dapat dikatakan bahwa variabel X₂ (Layanan) mempunyai pengaruh yang signifikan terhadap variabel Y (Corporate Social Responsibility (CSR)).Pada koefisien determinasi memiliki pengaruh dengan nilai 36,4% dan sisanya sebesar 63,6% dipengaruhi oleh faktor lain. Berdasarkan uji F, jika nilai F_hitung > F Tabel dan nilai signifikansi lebih kecil dari 0,05 maka disimpulkan secara simultan (serempak) variabel bebas berpengaruh signifikan terhadap variabel terikat.

Evaluasi Metode Audit Penghitungan Kerugian Keuangan Negara pada Badan Pengawasan Keuangan dan Pembangunan

2024-01-19T12:42:40+00:00

This research aims to evaluate the audit method for Calculating State Financial Losses (PKKN) by the Financial and Development Supervisory Agency (BPKP). PKKN audit results by BPKP are still not accepted or corrected by the Court. This research method is qualitative, with an evaluation approach using case studies at BPKP. The primary data used in this research are the results of interviews with BPKP auditors who have carried out PKKN audits and are experts in court. The trial decision document will be mapped based on case description themes, PKKN methods, and PKKN values. The secondary data used is a copy of the court decision on a criminal corruption case that was finalized and downloaded from the official website of the Supreme Court (MA). The implementation of the PKKN audit by BPKP is evaluated using a fraud theory approach, the REAL Tree concept, and applicable laws and regulations. The provision of expert testimony in court will be considered using the Daubert test. The results of this research are that the PKKN audit by BPKP does not follow the fraud theory approach because it does not create and test hypotheses. There is a PKKN method that differs from the REAL Tree concept because BPKP auditors apply the criteria for real and definite state financial losses (actual loss) without considering compelling interest as a time value of money concept. Providing expert information by BPKP auditors is different from the Daubert test because BPKP does not require monitoring and evaluating court decisions and does not carry out peer reviews of PKKN methods.

Relevansi Nilai Informasi Akuntansi : Studi Kasus Pada Saham Indeks LQ45 tahun 2021-2022 di BEI

2023-12-12T01:51:35+00:00

This research aims to examine the relevance of the value of accounting information including the relevance of earnings (EPS), the relevance of book value (BVEPS), the relevance of Return on Equity (ROE), and the relevance of the profit ratio from operational activities (NPM) simultaneously and partially using the stock price index model. LQ45 2021-2022 on the Indonesian Stock Exchange. The relevance of the value of this accounting information will later influence investors' decisions in choosing and investing their funds, especially in LQ45 shares. Sample selection used a purposive sampling technique which resulted in 82 samples. The test uses a multiple linear regression model with IBM SPSS Statistics 26 and the test results show that partially/individually, EPS and BVEPS accounting information has value relevance because it has a significant and positive effect on stock prices, but ROE and NPM information does not have value relevance because it does not have a significant effect. to share prices. Simultaneously / together, EPS, BVEPS, ROE and NPM information has an influence of 87.9% on share prices. Meanwhile, 12.1% were influenced by variables outside this research. BVEPS information has the most dominant influence on share prices in companies listed in the 2021-2022 LQ45 index on the Indonesian Stock Exchange.

Pengembangan Green Tourism Dengan Penerapan Green Financing Berbasis Kearifan Lokal Di Wilayah Kabupaten Mandailing Natal

2024-01-21T05:05:42+00:00

This research aims to examine the potential for sustainable tourism development by implementing the Green Tourism and Green Financing approaches based on local wisdom in the Mandailing Natal Regency area. The primary focus of this study is to formulate strategies and implementation models that can enhance the positive impact of tourism on the environment and the local community. The research employs a qualitative methodology with a case study approach. Data is collected through in-depth interviews, field observations, and analysis of relevant documents. Additionally, a local potential mapping and sustainability analysis approach is used to identify opportunities and challenges in developing green tourism in the Mandailing Natal Regency. The findings indicate significant potential for developing green tourism in this area by leveraging local wisdom. The implementation of Green Financing has proven to provide the necessary financial support for sustainable tourism projects. Moreover, the integration of local wisdom in tourism management can create harmonious interactions between tourists and the local community, enhancing the tourist experience and positively impacting local economic development. The results of this research offer practical guidance for local governments, tourism stakeholders, and financial institutions in building sustainable green tourism in the Mandailing Natal Regency.

The Effect Of Economic Growth, Local Original Income And Equalization Fund On Capital Expenditure (Study On District/City Local Governments In Indonesia)

2023-11-24T22:16:06+00:00

Capital expenditure is a budget expenditure for the acquisition of fixed assets and other assets that benefit more than one accounting period, including expenditures for maintenance costs that maintain or increase useful life, and increase capacity and asset quality. This study aims to examine the effect of Economic Growth, Local Original Revenue, and Balancing Funds on Capital Expenditure in District/City Regional Governments in Indonesia in 2022 both partially and simultaneously. This research uses quantitative methods, using secondary data obtained through the website of the Directorate General of Financial Balance and the website of the Central Statistics Agency. The sampling technique uses the purposive sampling method with a total sample of 218 District/City Regional Governments in Indonesia in 2022. The data analysis method in this study used multiple linear regression analysis. The results of the study show that the variables of Economic Growth, Regional Original Income, and Balancing Funds simultaneously affect Capital Expenditure. Partially, Economic Growth does not affect Capital Expenditure, while Regional Original Revenue and Balancing Fund affect Capital Expenditure.

Analisis, Dampak Analisis Dampak Implementasi PSAK 73 Bagi Lessee dan Lessor

2024-02-16T01:17:00+00:00

Penelitian ini bertujuan untuk menganalisis dampak penerapan PSAK 73 bagi lessee dan lessor pada perusahaan di Indonesia. Penelitian ini berfokus pada dampak penerapan PSAK 73 ditinjau dari kinerja keuangan dan aspek perpajakan pada sektor pertambangan (lessee) dan sektor properti & real estate (lessor). Penelitian ini menggunakan pendekatan kualitatif dengan analisis isi. Data penelitian merupakan laporan keuangan yang telah diaudit pada tahun 2018 sampai dengan tahun 2022 yang diperoleh dari Bursa Efek Indonesia. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan pencatatan dari pihak penyewa dengan mencatat aset hak pakai dan kewajiban sewa atas aset yang
disewakan, sedangkan pihak pesewa masih meneruskan standar akuntansi yang telah diterapkan sebelumnya. Penerapan PSAK 73 pada sektor pertambangan dan sektor properti dan real estate tidakmemberikan dampak signifikan terhadap laporan keuangan perseroan. Kinerja keuangan perusahaan dan perbedaan pencatatan antara akuntansi dan pajak dipengaruhi oleh faktor lain. Selain itu, hasil penelitian ini menunjukkan bahwa perusahaan perlu memitigasi risiko yang terkait dengan perubahan standar akuntansi yang berlaku. Penelitian ini memberikan pemahaman yang lebih baik tentang bagaimana tantangan perusahaan dalam menerapkan standar baru ini dan bagaimana pengaruhnya terhadap pemangku kepentingan, seperti investor, keuangan analis, dan regulator. Hasil penelitian ini diharapkan dapat memberikan wawasan mengenai konteks perubahan standar akuntansi di Indonesia dan memberikan dasar untuk diskusi lebih lanjut mengenai pelaporan keuangan yang lebih transparan dan relevan.

Evaluasi Penyelesaian Temuan Pemeriksaan yang Tidak Dapat Ditindaklanjuti (TPTD) Hasil Pemeriksaan Inspektorat Jenderal

2024-01-27T08:57:29+00:00

This study aims to evaluate the implementation of the TPTD settlement process from the Inspectorate General examination results compared to the applicable TPTD guidelines. The study was conducted at the Inspectorate General of the Ministry of Health. This research uses a case study research strategy with a qualitative descriptive data analysis method. The data sources used were obtained from interviews and documentation. The results showed that the implementation of the settlement has followed the applicable TPTD guidelines but it is necessary to update the follow-up guidelines and make technical follow-up instructions for the results of supervision or TPTD special guidelines that explain the operational definition of TPTD criteria regarding benchmarks and document limits from authorized agencies that must be met as TPTD requirements, work steps regarding the TPTD proposal mechanism from the work unit, discussion and determination of TPTD by the Inspectorate General, as well as the format of submitting TPTD proposals along with supporting data that must be completed. Recommendations of audit results that become TPTD due to improper provision of recommendations The Inspectorate General can carry out the development of APIP competence of the Inspectorate General on an ongoing basis. The findings decided by TPTD but seen from the follow-up carried out are not timely or protracted, it is necessary to monitor the follow-up carried out by the Inspectorate General every month and be actively involved in maintaining the time commitment.

Keywords: Findings, follow-up Inspectorate General, TPTD, recommendations

Pengaruh Volatilitas Penjualan, Ukuran Perusahaan dan Arus Kas Operasional Terhadap Persistensi Laba

2024-01-28T06:20:31+00:00

Earnings persistence has a crucial role in reflecting the quality that refers to the earnings of a related company. This has a probability in the future while avoiding a number of risks related to liquidation. This study has a specific purpose in conducting tests on sales volatility, which is then related to company size as well as operating cash flow, which has an influence on earnings persistence, specifically referring to companies in the property and real estate sectors during the 2020–2022 period. The sample of this research includes 177 data points originating from 67 companies in the sector that are officially listed on the IDX. This research method involves a descriptive method involving a quantitative-based approach. The technique is to use purposive sampling. Then, data analysis is realized by multiple linear regression analysis methods utilizing software, namely SPSS for version 2018. The findings of this research explain the partial effect that leads to operational cash flow, which has a negative and significant effect on earnings persistence in companies engaged in the realm of property and real est ate. As for the sales volatility variable and company size, they do not have a significant influence on earnings persistence in the company.

Analisis Penerapan Strategi Bisnis untuk Mencapai Resiliensi Keuangan: Studi Kasus di Klinik Utama XYZ

2024-02-01T01:14:58+00:00

Sejak munculnya COVID-19 pada Desember 2019, lanskap ekonomi, bisnis, dan sosial secara global berubah. Kebijakan restriksi pergerakan dan transisi ke status endemi mendorong perusahaan untuk meningkatkan resiliensi. Perusahaan berusaha membangun profil resiliensi, meningkatkan kemampuan prediksi, modifikasi, penataan ulang, dan memperoleh daya saing baru pasca-krisis. Penelitian ini bersifat kualitatif deskriptif, dengan pendekatan Studi kasus di Klinik utama XYZ di Jakarta, yang didirikan tahun 2017. Penelitian ini bertujuan untuk mengevaluasi penyebab ketidakefektifan strategi yang menyebabkan penurunan kinerja pasca-pandemi dan memberikan rekomendasi strategi yang dapat diterapkan agar klinik utama XYZ dapat mencapai resiliensi keuangan di tengah persaingan industri pelayanan kesehatan yang ketat. Analisis SWOT digunakan sebagai alat diagnostik untuk menentukan efektivitas strategi dalam mengatasi ancaman dan memanfaatkan peluang pasar. Peneliti melakukan wawancara dengan enam narasumber Klinik dan analisis dokumen untuk mengevaluasi implementasi strategi bisnis selama periode 2019-2023. Hasil penelitian menunjukkan bahwa proses formulasi strategi yang belum terencana dengan baik menjadi penyebab strategi bisnis klinik belum efektif. Faktor seperti pendekatan top-down, kurangnya analisis faktor internal dan eksternal yang mendalam, belum adanya penetapan rencana aksi dalam implementasi strategi, struktur organisasi yang belum mendukung, dan kurangnya dukungan dari tenaga medis menjadi hambatan dalam penerapan strategi bisnis pasca-pandemi. Solusi strategis yang diusulkan antara lain mengatasi ancaman dan kelemahan, agar klinik utama dapat berjalan dan bertahan, untuk dapat melaksanakan strategi lainnya dalam memanfaatkan kesempatan yang ada, dengan melakukan evaluasi kinerja, manajemen risiko, pemasaran digital, peningkatan brand awareness, kolaborasi internal dan eksternal, serta peningkatan kapabilitas kepemimpinan manajemen. Strategi ini diharapkan dapat meningkatkan resiliensi keuangan Klinik XYZ secara berkelanjutan.