bluuebunny/crossref_metadata_2025 huggingface dataset:
Penilaian ekosistem terumbu karang sebagai ekowisata bahari berbasis wisata selam di Pulau Sibu Maluku Utara
Authors: Tahir Irmalita , Akbar Nebuchadnezzar , Abubakar Salim , Paembonan Rustam E , Ismail Firdaut , Najamuddin Najamuddin , Inayah Inayah , Wibowo Eko S , Siolimbona Abdul Ajiz
Published: March 2024

Terumbu karang sebagai ekosistem pesisir memiliki manfaat ekologi dan ekonomi. ekosistem terumbu karang dapat dimanfaatkan sebagai tempat wisata berbasis ekologi. Penelitian ini bertujuan untuk penilaian terumbu karang sebagai ekowisata bahari berbasis wisata selam. Metode yang dipakai dalam penelitian ini yaitu metode penelitian survey. Jenis data yang dikumpulkan yakni data primer dan data sekunder. Hasil pengukuran parameter lingkungan diperoleh suhu 30Â°C, salinitas 32 â€°, kecerahan 100% dan kecepatan arus 0,69 m/detik. Hasil identifikasi ditemukan 34 spesies ikan karang 9 famili. Kesesuaian kawasan untuk jenis kegiatan diving lima lokasi pengamatan menunjukkan bahwa nilai kesesuaian keseluruhan stasiun (I, III dan IV) termasuk dalam cukup sesuai (S2), stasiun (II dan V) masuk kategori sesuai bersyarat (S3) dengan nilai IKW berkisar dari 59,26%-64,81%. Total pengunjung atau daya dukung kawasan wisata selam Pulau Sibu, dapat menampung 504 orang wisatawan (Penyelam) setiap hari.Kata kunci : Ekowisata, daya dukung, lingkungan, ikan karang, kesesuaian terumbu karang
Pengaruh Rasio Keuangan, Pertumbuhan Laba Terhadap Harga Saham LQ-45 Indonesia
Authors: Anugraha Aulya
Published: March 2024

This research aims to find empirical evidence of the influence of several financial ratios, namely Current Ratio, Return on Assets, Earnings Per Share, Debt to Equity Ratio, and Total Assets Turnover, as well as profit growth on the stock prices of companies listed in the LQ-45 index on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The method used is quantitative causality with data analysis using multiple linear regression with the Stata application. The research sample was obtained from the OSIRIS database and selected using a purposive sampling method with the following criteria: (1) companies that are consistently listed in the LQ-45 index on the Indonesia Stock Exchange for the 2018-2022 period; (2) companies that issue financial reports in the 2018-2022 time period, which contain all the information required in the research variables; (3) and companies that publish stock prices at the close of 2018-2022. This process resulted in 23 companies, and the final sample of observations obtained was 115 data points. The research results show that simultaneously, financial ratio variables and profit growth significantly influence stock prices. This means that the combination of these variables has a strong impact on company share price movements in the LQ-45 index. However, when analyzed partially, only the Earning Per Share (EPS) variable has a significant influence on stock prices. This shows that EPS has a more dominant role than other variables in influencing company stock prices in the LQ-45 index.
Are Financial Ratios Able to Predict Bank Stock Prices During the COVID-19 Pandemic?
Authors: Kristiono Archangela Valerie
Published: March 2024

Fundamental analysis, such as financial ratios, is important to ensure capital markets move efficiently. This analysis represents 69% of the variation in stock prices in the capital market. However, fundamental analysis has not been widely carried out because expertise is needed to analyze qualitative and quantitative data from company characteristics that underlie the movement of a stock. In 2020 – 2022, bank performance experienced fluctuations due to the Covid-19 pandemic which caused bank share prices to also fluctuate. On the other hand, banks have an important role as intermediary institutions or intermediaries to support the funding needs of the real sector or the business world. However, previous research on fundamental analysis largely excluded companies in the financial sector. Therefore, this article aims to find out whether financial ratios are able to predict bank share prices during the Covid-19 pandemic. There are five financial ratios used in this research, namely loan loss provision ratio, total capital ratio, profit margin ratio, current ratio, and solvency ratio. The population in this study are financial companies listed on the Indonesia Stock Exchange for the period 2020 - 2022. The sample was selected using a purposive sampling method and obtained 38 companies and 114 observations. The results of multiple regression analysis show that the loan loss provision ratio has a significant negative effect and the total capital ratio has a significant positive effect on bank share prices. Meanwhile, the net profit margin ratio, current ratio and solvency ratio do not have a significant effect on bank share prices. This research has implications for encouraging banks to improve disclosure policies and encouraging investors to hone fundamental analysis skills to reduce mispricing and make markets more efficient.
PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP KEPUTUSAN INVESTASI PADA PERUSAHAAN MANUFAKTUR DI BEI
Authors: Runkat Chris Adriel , Primasatya Rieswandha Dio
Published: March 2024

Penelitian ini dilakukan untuk mengetahui apakah financial distress dan leverage berpengaruh terhadap keputusan investasi dengan menggunakan firm size sebagai variabel kontrol. Dalam penelitian ini, variabel financial distress diukur dengan interest coverage ratio, leverage diukur dengan debt to asset ratio, variabel keputusan investasi diukur dengan net capital expenditure dibagi dengan total aset, dan variabel kontrol firm size diukur dengan logaritma natural dari total aset perusahaan. Penelitian ini menggunakan 40 sampel perusahaan manufaktur yang terdaftar di BEI pada periode 2015-2022. Teknik analisis yang digunakan adalah analisis regresi dengan program SPSS. Hasil penelitian adalah financial distress dan leverage berpengaruh negatif terhadap keputusan investasi
Pengaruh Profitabilitas, Leverage, Earnings Per Share, dan Tax Planning Terhadap Return Saham
Authors: Yoewono Harsono
Published: March 2024

The goal of this study was to examine how factors like as profitability, leverage, earnings per share, and tax strategy affect the return on investment for shareholders. Variable earnings per share proxied by eps. The ratio of debt to equity serves as a proxy for the leverage variable. Profitability variable is proxied by return on asset. And tax planning variable is proxied by effective tax rate. Share return was considered as important by investor and company because it describes the financial performances of company.
This study looked at many industries during the course of the years 2016-2022. Purposive sampling was used to pick the sample, and a total of 10 businesses were included. The multiple regression approach was used to examine the secondary data used in this study. This study found that profits per share did not influence share return, and leverage had a negative impact on stock returns. A negative and negligible impact on stock returns, profitability didn’t effect share return, and tax planning didn’t effect share return. Earnings per share, leverage, profitability, and tax planning simultaneously influence stock returns.
Pengaruh Rasio Keuangan Terhadap Harga Saham Pada Perusahaan Sektor Pertambangan Tahun 2017-2021
Authors: Shiddiq Mohammad , Ibam Muhammad Sabrian Oehoedoe
Published: March 2024

This research aims to obtain empirical evidence regarding the influence of financial ratios on stock prices. The population in this research is mining sector companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sampling technique used was purposive sampling so that a total of 70 observations were obtained. The hypothesis test used is multiple linear regression analysis with a significant t test to see the significant level of influence of each variable and the direction of that influence. The research results can explain that the ROE variable has a significantly positive effect on share prices. As well as the DER variable, it has a significant negative effect on stock prices. The ROA variable has a negative influence on share prices and an insignificant effect on share prices. Meanwhile, NPM and QR have a positive influence on share prices and do not have a significant influence on share prices.
Kontraksi Manufaktur di Indonesia: Pengaruh Rasio Fundamental Terhadap Harga Saham pada Awal Pandemi Covid-19
Authors: Nurwulandari Nurwulandari
Published: March 2024

This study aims to obtain empirical evidence about the effect of a company's fundamental ratio on stock prices. The financial ratios used in this study are Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS), Price Book Ratio (PBR) and Price Earnings Ratio (PER). This study uses secondary data obtained from the OSIRIS database. The sampling technique was taken using a purposive sampling method of 122 manufacturing companies registered on the IDX in 2020. The analysis used in this study was using the multiple linear regression analysis method, which was preceded by the classic assumption test - normality test, multicollinearity test and heteroscedasticity test. The results showed that ROA, EPS and PBR partially have a significant effect on stock prices with a positive relationship. Meanwhile, ROE and PER partially have a significant effect on stock prices with a negative relationship. Simultaneously, ROA, ROE, EPS, PBR and PER have a significant effect on stock prices. The results of this study indicate that some financial ratios are still very useful for predicting the value of a company's shares, therefore investors must pay attention to the existence of the company's fundamental financial ratios in influencing the investment decisions to be made.
Pengaruh Return on Asset (ROA) dan Debt to Equity Ratio (DER) Terhadap Price to Book Value (PBV) Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2022
Authors: Purnomo Albert Kurniawan , Kartika Sari Utari , Nuralizah Arnetta
Published: March 2024

Company value is one of the important elements that need to be maximized for the prosperity of shareholders so that shareholders can invest their capital in the company. The purpose of this study was to measure and analyze the effect of Return On Asset (ROA) and Debt to Equity Ratio (DER) on Price to Book Value (PBV) in Food and Beverage Sub-Sector companies listed on the Indonesia Stock Exchange. This study uses associative methods that are quantitative data. The analytical method used is descriptive test, classical assumption test, multiple linear regression analysis, t test, F test and the coefficient of determination. The data used is secondary data obtained by 13 companies in the published annual reports. Based on the results of the study, it shows that the Return On Asset (ROA) and Debt to Equity Ratio (DER) variables have a partial effect on Price to Book Value (PBV). Variables Return On Assets (ROA) and Debt to Equity Ratio (DER) have an effect on Price to Book Value (PBV) simultaneously.
PENGARUH ANALISIS PROFITABILITAS & LIKUIDITAS TERHADAP HARGA SAHAM SEKTOR ENERGI 2017-2022
Authors: Taufiqurrahman Mohammad Aviciena , Sudaryati Erina
Published: March 2024

The movement of shares can provide advantages and disadvantages to investors. This can be influenced by several things, both internal and external to the company. Fundamental analysis has become highly crucial for both individual and organizational investors. This study examines the effect, whether the variables Return On Equity, Return On Assets, Net Profit Margin, Earning Per Share, and Current Ratio are able to affect stock prices. After obtaining data on the Osiris database and testing with the latest version of Smart Partial Least Square 4.0, it was found that the variables Return On Assets, Return On Equity, Net Profit Margin and Current Ratio do not impact stock prices, while the Earning Per Share variable has an influence on stock prices. stock price.
Analisis Kualitas Internet Financial Reporting Pada Perusahaan Consumer di Indonesia
Authors: Budiyanti Harti , Nugroho Affan Kautsar
Published: March 2024

Companies in Indonesia are currently obligated to provide annual reports on its websites. The annual report presented on companies’ website becomes the information sources for its stakeholders.This research aims to understand the quality of financial reporting internet of consumer companies listed in Indonesia Stock Exchange. This research uses financial reporting internet index which consists of four components namely content, timeliness, technology, and user support to assess the quality of financial reporting internet.The analysis method of this research is descriptive analysis. The result of this research shows that consumer companies in Indonesia disclose annual reports on their websites and have good user support. While the timeliness index and technology of other consumer companies in Indonesia are not quite good
Pengaruh Early Warning System Dan Risk Based Capital Terhadap Tingkat Kesehatan Keuangan Perusahaan Asuransi
Authors: Setianingsih Novie Astuti , A Wiwiek Kusumaning , Sari Hanifah Puspita
Published: March 2024

Insurance is an agreement between two parties, namely the insurance company and the policyholder, which forms the basis for receiving premiums by the insurance company in return. In determining insurance, the public needs an early warning system and risk-based capital analysis to determine the financial health of insurance companies, so that they can provide maximum protection to investors. This study aims to determine and analyze the level of financial soundness of insurance companies listed on the Indonesia Stock Exchange. The issuers selected are issuers from insurance companies listed on the IDX in 2019-2022. Determination of the sample using purposive sampling method, namely determining the sample from the existing population based on criteria. Data obtained from the Indonesian Capital Market Directory (ICMD). This research uses multiple linear regression analysis with SPSS application. The results of research on the Solvency Margin Ratio, Underwiting Ratio, Loss Ratio, Investment Returns Ratio, Liability to Liquid Ratio and Net Premium Growth Ratio contained in the Early Warning System and Risk Based Capital have a significant and positive effect on the level of company health, especially for insurance companies.
Peranan Audit Internal dalam Menunjang Efektivitas Pemberian Kredit
Authors: Susiani Rini , Susiani Rini , Fitriana Rosa , Syafdinal Syafdinal
Published: March 2024

This research aims to find out the role of Internal Audit (independence and objectivity, professional skill and accuracy, and integrity) in supporting the effectiveness of providing credit, case study at the Bank X Bandung branch offices.  The population in this study was 30 people, with a sampling technique using non-probability sampling with a saturated sampling technique. The analytical method used in this research is multiple linear regression analysis at a significance level of 5%.  The program for analyzing data uses the Statistical Package for Social Sciences (SPSS) Ver 25.0. The research results show that Independence and Objectivity, Professional Skills and Accuracy, and Integrity have a role in supporting the effectiveness of providing credit at the Bank X Bandung Branch Office.
Analisis Perbedaan Kinerja Keuangan Sebelum Dan Sesudah IPO Pada Perusahaan Go Public Di BEI
Authors: Dianita Mirna , Hadian Niki , Prayitno Yogo Heru
Published: March 2024

Companies that carry out an IPO on the capital market will usually experience better performance changes and thus gain greater profits. Financial performance ratios are used by investors to make investment decisions in a company and determine company value. This research is in the form of comparative quantitative research. This comparative research aims to describe the differences in the financial ratio performance of companies conducting Initial Public Offerings (IPO) on the IDX before and after the IPO period. The population in this research is all companies listed in the IPO position on the Indonesia Stock Exchange (BEI) in 2019, a total of 55 companies with a sample of 40 companies. The research results show that there is no difference in financial performance in terms of Currnet Ratio (CR), Debt to Equity Ratio (DER) and Return on Equity (ROE) both before and after the IPO in non-financial sector companies that decided to IPO in 2019.
Analisis Pengaruh Keadilan Pajak, Kesederhanaan Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Pajak Pelaku UMKM
Authors: Nainggolan Junsun , Inayati Inayati
Published: March 2024

The primary source of revenue for a country primarily comes from tax receipts. One of the key supports for tax revenue is the tax payments made by micro, small, and medium-sized enterprises (MSMEs). Only now, the tax payments made by MSMEs have been perceived as not contributing maximally to the state's revenue. The government has made efforts to enhance tax revenue by providing tax facilities, aiming to promote fairness and simplify tax administration for taxpayers, with the hope of achieving a sense of justice and administrative efficiency in tax compliance, which is expected to increase the willingness of taxpayers to fulfill their tax obligations. This research is conducted to determine the influence of tax fairness, tax simplicity, and tax knowledge possessed by MSME taxpayers on their compliance with tax obligations based on tax regulations. The independent variables in this study are tax fairness, tax simplicity, and tax knowledge, while tax compliance by MSME taxpayers is tested as the dependent variable. The population in this research includes 50 samples of individual MSME taxpayers in the Kramatwatu District, Serang Regency, Banten. The data collected is processed using the SPSS program with multiple linear regression analysis. The results obtained from this research show that tax fairness and tax simplicity have a significant impact on the tax compliance of individual MSME taxpayers in the Kramatwatu District, Serang Regency. In contrast, tax knowledge does not have a significant influence.
Penerapan Pajak Karbon dalam Mewujudkan Sustainability Development Goals Serta Dampaknya Terhadap Penerimaan Pajak di Indonesia
Authors: Meila Kaca Dian , Dianty Astari , Veronica Lydia
Published: March 2024

Climate change is caused by the burning of fossil fuels that produce greenhouse gas emissions that can raise temperatures globally. The government is trying to control climate change, one of which is by setting targets for reducing greenhouse gas emissions and implementation a carbon tax. The implementation of carbon tax is change industrial behavior to switch green economy activites that are low in carbon emissions. The purpose of this research is to forecast the impact of carbon tax on potential state revenue to reduce the amount of carbon emissions in Indonesia to support the achievement of Sustanability Development Goals (SDGs).  The method of the research used is qualitative method with content analysis approach using corbon emission data from Statistical Review Energy 2023 and scoping review approach from national and international literature such as working papers, scientific articles, etc obtained based on keyword for from search engine. Based on the scoping review step, 5 articles were obtained that can detail represented about the implementation of carbon tax can be reduce carbon emission to realize the Sustainability Development Goals (SDGs) in the Asia Pacific. The energy sector was chosen because the consumption has increased, energy sector is the largest contributed carbon dioxide consumption globally was compared to other sectors due to increased combustion activities of carbo containing compounds. Based on the result, implementation of carbon tax have applied by the government could be provide potential state revenue from the energy sector worth IDR23.280 trilion in 2025. The potential tax revenue generated from carbon tax ca be used to the impacts of climate change to support the achievement of Sustainability Development Goals (SDGs). The implementation of carbon tax is expected to change industry behaviour to green economic activities that are low in carbon emission leading to the achievement of the SDGs
Penyalahgunaan Aset: Perspektif Crowe Horwath’s Fraud Pentagon Dan Religiusitas
Authors: Maulidha Annisa Salma , Rohman Abdul
Published: March 2024

Objek dari penelitian ini adalah untuk mengevaluasi pengaruh adanya tekanan, peluang, rasionalisasi, kapabilitas, arogansi, dan religiusitas terhadap penyalahgunaan atas aset. Populasi penelitian ini adalah pegawai pada sebuah lembaga pemerintahan di Indonesia di luar jajaran kementerian sebanyak 302 orang dengan sampel penelitian sebanyak 242 responden. Metode pemilihan sampel menerapkan teknik sampling acak sederhana atau simple random sampling. Metode pengumpulan data dengan memanfaatkan kuesioner melalui google form. Penelitian ini menerapkan metode Structural Equation Modelling Partial Least Square (SEM-PLS) dalam menganalisis data. Kesimpulan dari penelitian ini bahwa variabel tekanan dan rasionalisasi memiliki pengaruh secara positif dan signifikan terhadap penyalahgunaan atas aset. Efek moderasi religiusitas mampu memperlemah pengaruh variabel rasionalisasi terhadap penyalahgunaan atas aset. Variabel peluang, kapabilitas, arogansi dan religiusitas tidak signifikan memengaruhi penyalahgunaan atas aset. Efek moderasi religiusitas tidak mampu memperlemah pengaruh variabel tekanan, peluang, kapabilitas dan arogansi terhadap penyalahgunaan atas aset. Penelitian ini berkontribusi terhadap pemerintah dalam merumuskan kebijakan yang bertujuan untuk mengurangi perilaku fraud khususnya penyalahgunaan atas aset. Temuan dari penelitian ini juga dapat menjadi pedoman sebagai alat evaluasi pada upaya meningkatkan pencegahan fraud di tempat kerja. Dan dapat menjadi pedoman dalam menyusun sistem pengendalian internal khususnya bagi lembaga pemerintahan di Indonesia di luar jajaran kementerian pada penelitian ini.
Faktor – Faktor Yang Mempengaruhi Persepsi Terhadap Kepatuhan Wajib Pajak
Authors: Herlina Herlina , Putra Rio Johan
Published: March 2024

Penelitian ini mengevaluasi faktor-faktor yang memengaruhi persepsi kepatuhan wajib pajak. Melalui kuesioner dan analisis regresi berganda dengan 55 responden wajib pajak di DKI Jakarta, Teknik pengumpulan data melalui metode purposive sampling. Menggunakan perangkat lunak Smart PLS 3 untuk menguji hipotesis. Penelitian menunjukkan bahwa individu yang lebih terdidik dan memiliki pengetahuan lebih baik tentang pajak cenderung lebih patuh dalam membayar pajak, terlepas dari persepsi mereka tentang korupsi pajak. Tingkat pendidikan dan pengetahuan tidak memengaruhi hubungan antara persepsi keadilan dan kepatuhan pajak. Namun, pendidikan dan pengetahuan memperkuat efek positif norma sosial pada kepatuhan pajak. Mereka tidak memengaruhi hubungan antara kesadaran hukum dan etika dengan kepatuhan pajak. Dalam konteks norma sosial, pendidikan dan pengetahuan tentang pajak memiliki peran penting dalam meningkatkan kepatuhan pajak.
Kematangan Etika Pada Pendidikan Akuntansi : Tinjauan After Virtue
Authors: Mujtaba Muhammad Irsyad Elfin , Prestiani Tri Sangga
Published: March 2024

The accounting scandals that have occurred so far are thought to be the result of ethical failures and the role of accounting education has been asked to be responsible for them. However, the ethical maturity of accounting students during their educational process is still questionable. The influence of mainstream Anglo-American capitalist culture is the cause. To address this, Alasdair MacIntyre's After Virtue moral discourse is proposed with the main focus being to answer the question "what kind of person do I want to be?" This research uses a library research approach by reviewing literature that discusses ethics, accounting education, and after virtue. The analysis technique used is descriptive including interpretation, analysis and understanding of the literature that has been collected. The data that has been collected is analyzed in three stages, namely data reduction, data presentation, and drawing conclusions. This paper argues that ethical maturity achieved through education will not only emphasize moral reasoning in accounting students but also the ability to act ethically. Apart from that, the role of wisdom that contains ethical values also strengthens this. The After Virtue discourse will lead to ethical maturity by developing moral behavior through intellectual excellence and character excellence during the educational process.
Kode Etik Akuntan Publik Dalam Perspektif Pedoman Fundamental Islam
Authors: Lusiana Eva
Published: March 2024

The preparation of “the professional code of ethics for Public Accountants (AP) has been designed in detail. However, in practice violations of the AP professional code of ethics still occur frequently. This research aims to provide reviews for the drafting team of the Code of Ethics for the Professional Public Accountant to pay more attention and reconsider the principles of faith and adherence to Islamic values ??based on the Al-Quran and As-Sunnah. This study uses library research to collect research data. The researcher collects information on Islamic values ??related to the important role of ethics in life and analyzes it so that it can be internalized into the next draft of the Code of Ethics for the Professional Public Accountant. The implementation of the principles of faith and adherence to Islamic values ??will work well if Islamic character education is taught to each AP and prospective AP” through academic and non-academic activities.
Kebijakan Redesain Sistem Perencanaan Dan Penganggaran: Implementasi Pada Pusat Pelaporan Dan Analisis Transaksi Keuangan
Authors: Mais Rimi Gusliana , Hendra Lim , Fathurrochman Galih
Published: March 2024

Government budgeting system reform policies or in Indonesia call “Redesain Sistem Perencanaan dan Penganggaran” (RSPP) is a system initiated by the Ministry of Finance and the Ministry of National Development Planning that is effective for all ministries and institutions in 2021. RSPP aims to be a real implementation of the money follow program policy and strengthen the application of performance-based budgeting. This research aims to analyse the implementation of RSPP, along with its constraints and impacts. This research used a qualitative research method using a case study approach by interviewing 4 informants. This research was conducted at one of the state institutions, namely the Indonesian Financial Transaction Reports and Analysis Center (INTRAC). Data collection is carried out in a natural setting, primary data sources, and data collection techniques are more on direct observation, and interviews. From the analysis conducted by researchers, the implementation of INTRAC budgeting in 2023, which was carried out in 2022, is in accordance with the RSPP based on the Joint Circular Letter of the Minister of Finance and the Ministry of National Development Planning. This has an impact on budget documents that are easier to understand, and more visible activities and outputs produced by INTRAC. RSPP makes it easier for leaders to carry out monitoring, evaluation and increase effectiveness and efficiency in government budgeting.
Pengaruh Economic Value Added (EVA) dan Market Value Added (MVA) Terhadap Harga Saham dengan Return On Asset (ROA) Sebagai Pemoderasi
Authors: Rimbano Dheo , Andrinaldo Arisky , Idayati Irma , Erha Emma Widianti
Published: March 2024

The purpose of this study was to analyze the effect of Economic Value Added (EVA and Market Value Added  (MVA), on Stock Prices with Return On Asset  (ROA) as a Moderating Variable in Household Appliances Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX). The independent variables used are Economic Value Added (EVA and Market Value Added  (MVA). The dependent variable used is stock prices. The moderating variable used is Return On Asset  (ROA). The population in this study is the Household Appliance Sub-Sector companies listed on the Indonesia Stock Exchange (IDX) in the 2000-2021 period. The sampling method used was purposive sampling method with a sample of 6 companies during the 8 year observation period. The analytical method of this study uses quantitative and moderating regression analysis. The results of this study indicate that EVA has a significant effect on stock prices. Meanwhile, ROA with EVA and MVA as moderating variables have a significant effect on stock prices.
Pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), Manajemen Kompensasi, dan Manajemen Laba Terhadap Pengindaran Pajak
Authors: Retnoningsih Sri , Astuti Wulan Budi , Mahanani Setyo , Alfiyah Maudina
Published: March 2024

Tax avoidance is a strategy used by taxpayers to lower their tax liability without breaking the law. This research aims to test the influence of corporate social responsibility, good corporate governance, management compensation and profits management on tax avoidance. The research object used is mining industry companies listed on the Indonesia Stock Exchange for 20-2021. The research method used uses quantitative methods. The sampling technique uses purposive sampling. Based on the specified criteria, 65 companies were obtained. The research results explain that corporate social responsibility, good corporate governance and profits management has a significant effect on tax avoidance, but management compensation has no effect on tax avoidance.
Activity Based Costing-Sebuah Kajian
Authors: Putuhena Hempry , Kamarudin Sitti Fatimah
Published: March 2024

The unit cost calculation method with Activity Based Costing (ABC) is an efficient system. This system is certainly a system that is far more accurate than the traditional system. It is important for a company to know the units of the product or service it produces. Unit cost information becomes important for managerial decision making. The importance of the right decision certainly requires the company to use the right calculation method. Thus this study conducts a study of the ABC method that can be utilized properly by companies. This research method is a literature study conducted to gain more understanding of Activity based costing (ABC) research. This study carried out the stages starting from selecting topics, collecting literature, to reviewing the literature. The results of this study indicate that the application of this method requires a large commitment and resources from the organization and if this is fully implemented then the quality of the use of this method is very beneficial for companies in decision making
Pengaruh Logika Institusi, Indikator Kinerja Utama, dan Partisipasi Anggaran terhadap Kinerja Institusional
Authors: Robbani Auliya Akbar , Ferina Ika Sasti , Kartasari Shelly Febriana
Published: March 2024

The Merdeka Learning Campus Merdeka Program is implemented in tertiary institutions by the government in order to build competent and quality human resources. This program is realized through performance indicators set by the government to improve their institutional performance. The purpose of this study was to determine the effect of institutional logic, key performance indicators, and sentiments on institutional performance. Neo-Institutional Theory in the study of institution and organization underlies this study by explaining theoritically how institusion are formed, changed, and maintained in society. The method used is the Structural Equation Modeling-Partial Least Squares approach. Statistical testing in this study used the smart pls 3.0 application. Respondents who were involved in this study amounted to 237 employees who were employees of Sriwijaya University. The sampling method of this study used purposive sampling. Data collection techniques using a questionnaire. Data analysis was performed using Structural Equation Modeling-Partial Least Squares. The results showed that partially Institutional Logic had an effect on Institutional Performance, Key Performance Indicators had an effect on Institutional Performance, Budget Participation had an effect on Institutional Performance.
Studi empiris sistem pembayaran cashless dan cardless
Authors: Ompusunggu Hermaya , Poniman Poniman
Published: March 2024

Penelitian ini bertujuan untuk mengidentifikasi sistem pembayaran  dengan menggunakan cashless dan cardless, khususnya di Kota Batam.  Tahapan penelitian ini dibagi menjadi lima tahapan. Tahapan pertama  yaitu melakukan kajian literatur dan pengembangan konsep penelitian  untuk mendapatkan data yang mendukung permasalahan terkini dalam  latar belakang. Berikutnya Melakukan wawancara, observasi dan  pengumpulan data dari berbagai sumber. Tahapan berikutnya adalah  meninjau perkembangan praktik Cashless dan Cardless di Kota Batam .  Selanjutnya mengidentifikasi motivasi pengguna Cashless dan Cardless  khususnya terkait transaksi e-commerce dan Tahapan terakhir adalah  analisis data serta membuat laporan hasil penelitian. Penelitian ini  menggunakan pendekatan kualitatif dengan scooping review untuk mengidentifikasi korelasi perkembangan e-commerce dengan Cashless dan Cardless di era society 5.0 serta motivasi apa yang melatarbelakangi masyarakat menggunakan Cashless dan Cardless payment. Scoping  review merupakan metode yang digunakan untuk mengidentifikasi  literatur secara mendalam dan menyeluruh yang diperoleh melalui  berbagai sumber dengan berbagai metode penelitian serta memiliki  keterkaitan dengan topik penelitian.Hasil penelitian menunjukkan  bahwa sistem pembayaran cashless dan cardless banyak diminati

masyarakat. Karena selain mudah, seluruh transaksi dapat tercatat secara  detail sehingga pengguna dapat melacak dan mengontrolnya dan  kemanan tetap terjaga. Namun kelemahannya juga ada yaitu pengguna  bisa semakin boros karena mudah menggunakannya, privasi tidak terjaga  karena otomatisasi sehingga kerahasiaan transaksi sulit untuk ditutupi.
Pengaruh Right Issue Terhadap Harga Saham Pada Perbankan Yang Terdaftar Di Bei Periode 2021-2023
Authors: Hutabarat S Febriana Theresia , Situmorang Syafrizal Helmi , Muda Iskandar
Published: March 2024

A right issue is a business activity that has the potential to impact the quantity and value of shares available on the market and contains crucial information that shareholders may utilize to increase their earnings in the future. Since the market may respond to the rights issue announcement, the information contained in the announcement becomes significant. A right issue is a current share issuance in which the company grants its existing shareholders the right to purchase new shares. Each existing shareholder is given the option to purchase a number of new shares from the company at a predetermined price and time. The purpose of this research is to examining variations in the stock price before and after the right issue. This study was carried out on financial institutions that are listed on the Indonesia Stock Exchange between 2021-2023 period. Event research is often used to test the information content of an event, such as the notification of the rights problem. The sampling method using the purposive sampling method. 26 banking companiess were chosen as examples based on the predefined criteria. Secondary data from Yahoo Finance is the kind of data that was used. 2021-2023, daily stock price data from Indonesia Stock Exchange website . The Wilcoxon Signed Rank Test is used in the data analysis procedure by using the Eviews 12 program. The outcomes demonstrated that the outcomes yielded values of 0,0986; 0,4429; 0,1925; 0,0999. As a result, the analysis suggests that the price of the shares did not significantly change before or after the rights issuance.
Analisis Kinerja Keuangan dan Strategi Manajemen PT Bukalapak.com Tbk Pra & Pasca Initial Public Offering (IPO)
Authors: Frymaruwah Edwin , Andrian Pieter , Tecoalu Melitina
Published: March 2024

The research aims to analyze differences in company financial performance before and after the Initial Public Offering. The research period is three years before and two years after the IPO. The object of this research is PT Bukalapak.com Tbk which is conducting an IPO in 2021. The analytical method used is the Analysis of Financial Liquidity Ratios, Activity Ratios, Profitability Ratios, and Solvency Ratios and in-depth interviews with the person in charge (key person) of the company to confirm and strengthen the analysis results. The research results show that there are significant differences in the company's financial performance, namely liquidity, activity, and solvency before and after the IPO, while the company's profitability experienced a decline in performance after the IPO in the first year and improved in the second year after the IPO until it was able to record its first positive performance in the second year after the IPO.
Pengaruh Financial Technology Terhadap Kinerja Keuangan Perbankan
Authors: Tambunan Marintan , Aziza Nurna
Published: March 2024

The development of information and communication technology has brought significant changes in various aspects of human life. One aspect that has been greatly affected is the banking sector. The digital revolution has changed the way banking operates, especially in terms of customer service and financial management. This study aims to see how the influence of Internet Banking and Mobile Banking on financial performance in banks as measured by Return On Assets (ROA), Return On Equity (ROE), Capital Adequency Ratio (CAR), Non Performing Loan (NPL).  The population in this study are banks listed on the Indonesia Stock Exchange (BEI). The method used is non probability sampling method with purposive sampling technique and obtained 10 banks used as samples for the research period for 3 years (2020-2022). The data analysis technique used is Structural Equation Modeling Partial Least Square (SEM-PLS) with the help of SmartPLS (v. 4) software as a data analysis tool. The results of this study indicate that Internet banking has no effect on ROA, CAR and NPL but has a significant negative effect when measured by ROE. Mobile banking has a negative effect on financial performance calculated using NPL but mobile banking has no effect on ROA, ROE and CAR.  Future research is expected to add other variables that have an influence on financial performance in banking and increase the number of research periods.
Six Sigma Dalam Perspektif Akuntansi Manajemen: Peningkatan Manajemen Biaya Strategis dan Pengendalian Kualitas Produk
Authors: Damayanti Alda Putri , Aziza Nurna
Published: March 2024

The background to this research is that companies that produce snacks often face challenges in managing ever-increasing operational costs and maintaining consistent product quality. In an effort to control increasing production costs, including raw material and labor costs, the company decided to implement Six Sigma as a quality management strategy. Companies face pressure to maintain competitive selling prices while controlling production costs. Variability in the quality of snack products often occurs, which can reduce consumer confidence. The research method uses qualitative and quantitative methods. The types of data used in this research include primary and secondary data, and the data collection methods applied include interviews, observation and documentation. The population that is the focus of the research is the snackproducts. The research sample was selected from a small portion of the population for further analysis. Data analysis was carried out using the Six Sigma method which consists of five stages: define, measure, analyze, improve and control (DMAIC), as well as linear regression analysis. The results of this research provide evidence that Six Sigma can be used as an effective tool to optimize strategic costs and improve product quality. Based on the analysis, the results obtainedare: 1. Machine. Continuous use of the machine results in decreased machine performance. 2. Employees. Suboptimal work results in the product not meeting quality standards. Therefore, this research makes an important contribution in deepening understanding of the application of Six Sigma to achieve cost management goals and improve product quality.
Pengaruh Transfer Pricing Terhadap Kepatuhan Pajak Dengan Pertumbuhan Penjualan Sebagai Variabel Moderasi
Authors: Farahiyah Alfira , Suhardianto Novrys
Published: March 2024

This research aims to provide empirical evidence of the influence of transfer pricing on tax compliance with sales growth as a moderating variable. The population used in this research is all non-financial companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The sample in this research was 1202 companies using purposive sampling with criteria written by the researcher. This research uses quantitative methods by conducting descriptive tests, correlation tests, and multiple linear regression tests using Stata 14. The results of this research indicate that transfer pricing has a negative influence on tax compliance. On the other hand, the research results show that sales growth cannot moderate the effect of transfer pricing on tax compliance. Thus, the results of this research do not support the legitimacy theory which states that companies always try to gain legitimacy or good recognition from stakeholders for the sustainability of the company's business. This research also uses control variables that represent company characteristics. The control variables of this research are profitability (ROA), company size (SIZE), and Leverage (LEV). Of these three variables, ROA in this study has a significant negative effect on tax compliance and company size in this study has a significant negative effect on tax compliance
Pengaruh Risiko terhadap Pertumbuhan Usaha Mikro, Kecil, dan Menengah (UMKM)
Authors: Aziz Alfida , Pangestuti Dewi Cahyani , Hidayati Siti
Published: March 2024

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy by supporting local economic growth and creating job opportunities. However, MSMEs are also confronted with various risks that can impact the sustainability of their businesses. This research aims to investigate and provide a comprehensive understanding of the influence of operational risk, interest rate risk, liquidity risk, and marketing risk on the growth of MSMEs in Daroyon, Cileles, Lebak, Banten. Given the background of MSMEs with limited capital and often facing business risks, this research emphasizes the importance of risk management to minimize losses. Most MSMEs in Daroyon engage in retail businesses, but they must compete with large stores and supermarkets, resulting in a decline in revenue. Despite the creative steps taken by small shop owners to retain customers, this risk highlights the need for adaptive and flexible risk management strategies. The study employs the Partial Least Square (PLS) method to analyze data. The findings reveal that operational risk, interest rate risk, liquidity risk, and marketing risk significantly influence the growth of MSMEs in Daroyon. These findings offer a profound understanding of the factors affecting MSMEs in Daroyon and can serve as a foundation for developing more effective risk mitigation strategies to support MSME growth in dynamic business conditions. The findings are also expected to serve as a foundation for stakeholders, the government, and local business practitioners to develop policies and risk management practices that are more adaptive and flexible.
Pengaruh Tingkat Kesehatan Bank Terhadap Firm Value Dengan CSR Expenditure Sebagai Variabel Moderasi
Authors: Bijak Abdillah , Soemantri Roebiandini , Soenaria Syaiful Rahman
Published: March 2024

This research investigates the influence of various financial variables on Bank Health Level on Company Value (PBV) with CSR Expenditure as a moderating variable in the context of the banking industry in Indonesia. The research method used in this research is descriptive and verification research, while the sampling technique used is non-probability sampling with a purposive sampling method, the sample for this research is 26 companies. This research identifies Non-Performing Loans (NPL) and Return on Assets (ROA) as factors that influence Price to Book Value (PBV). Then CSR Expenditure can moderate the Non-Performing Loan (NPL), Loan Deposit Ratio (LDR), and Good Corporate Government (GCG) variables on price-to-book value (PBV). Simultaneously, the results of the F test show that collectively these variables have a significant effect on Price to Book Value (PBV), and CSR Expenditure is an important factor that contributes positively to Price to Book Value (PBV), which can be concluded that CSR policy is very capable strengthening company performance in increasing stakeholder perception and trust which is reflected in increasing company value.
Pengaruh Implementasi E-Procurement Terhadap Fraud Pengadaan Barang Dan Jasa Dalam Mewujudkan Good Governance
Authors: Mu’ah Mu’ah , Masram Masram , Amalia Wiwik , Sayyid Mokhtar , Mas’adah Mas’adah
Published: March 2024

Public procurement of goods and services is an important part of good governance. In the procurement of goods and services, a common problem that arises in the flow of globalization and the democratization process of procurement of goods and services is inefficiency, meaning that the procurement of goods and services so far has not produced competitive prices. This study aims to test and analyze the Implementation of E-Procurement on the procurement of goods and services in realizing Good Governance (Lamongan Regency Government Study). The research was conducted at the Lamongan Regency Government. The research population used primary data sources totaling 889 people and the sample results in this study were determined using the Slovin formula, so that in this study 276 samples were obtained. The data collection method used is the questionnaire method, literature study and observation with data analysis techniques using SPSS 24.0 software using validity test, reliability test, classical assumption test, simple regression test, path analysis test, and sobel test. The overall research results show that the independent variables in this study can provide an influence on the dependent variable of research with the results showing that E-Procurement can affect fraud, E-Procurement can affect good governance, and Fraud can affect good governance, but the results of testing the mediating variable Fraud is not able to mediate the relationship between E-Procurement to good governance. The implication of this research is advice to the Lamongan Regency government to provide guidance and training to its human resources because there is still a lack of skilled personnel who are able to operate the E-Procurement system. This makes good governance practices not run well.