bluuebunny/crossref_metadata_2025 huggingface dataset:
Faktor-Faktor yang Mempengaruhi Profitabilitas Bank: Studi pada Perbankan Swasta di Indonesia
Authors: Wijayani Dahyang Ika Leni
Published: January 2023

This research aim is to investigate the factors that influence bank profitability in Indonesia especially with some banking ratio such as loan to deposit ratio, capital adequacy ratio and non-performing loan. All the independent variables are characteristic measurement for banking sector with profitability as dependent variables. There are 40 private banks in the population who listed on Indonesia Stock Exchange on 2019-2020 and 24 were chosen with purposive sampling. Moreover, multiple linear regression (MLR) with classical assumption test is statistic method to test the hypothesis. The result shows that only loan to deposit ratio which has no influence to return on asset as proxies for profitability. Statistically proven that capital adequacy ratio has a positive impact to profitability, meanwhile non-performing loan has a negative impact to profitability. This research will contribute to the existing theories of liquidity risk and trade off theory between liquidity and profitability.
Faktor Teknologi, Organisasi, dan Lingkungan pada Penerapan Akuntansi Digital serta Dampaknya Terhadap Kinerja UMKM
Authors: Aryanto Aryanto , Hanum Naila , Syaefudin Rafi
Published: January 2023

Technological advances and intense business competition require MSME actors to be able to take advantage of technology in managing their business, one of which is by applying digital accounting. The factors that will be analyzed in this study use the Technology-Organization-Environment (TOE) Framework. The study was conducted on MSME actors in Tegal City with a sampling technique in the form of purposive sampling. The research was obtained in the form of primary data with a collection technique through a questionnaire with a total of 96 MSME actors as respondents. The data that has been collected was analyzed using WarpPLS 7.0. The results show that relative advantage, compatibility, owner commitment, competitive pressure, and government support have a significant effect on the application of digital accounting, and the application of digital accounting has a significant effect on the performance of MSMEs. Meanwhile, organizational readiness has no significant effect on the application of digital accounting. The results of this study are expected to be used by the government as consideration for policy-making related to the development of a digital financial ecosystem for MSMEs in the City and Regency of Tegal.
Pengaruh Sumber Dana Eksternal dan Internal Perusahaan Terhadap Rentabilitas Modal Sendiri
Authors: Asmoro Wiwiek Kusumaning , Setianingsih Novie Astuti , Putranti Eti
Published: January 2023

The purpose of this study was to determine the effect of the company's external and internal sources of funds on the Profitability of Own Capital (RMS) in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018-2020. The variables used consist of the dependent variable, namely Rentability of Own Capital (RMS) and independent variables from external funds consisting of Debt to Total Capitalazition Ratio (DCR), Total Debt to Total Assets (DAR) and Debt to Equity (DER). Meanwhile, internal funding sources consist of Flow Back Ratio (FBR). The sampling technique used purposive sampling, namely the sampling technique with certain considerations. The number of samples in this study were 75 manufacturing companies with an observation period of 2018-2020. The results of this study indicate that 4 (four) independent variables consisting of DCR, DAR,DER  as an external source of funds and Flowback Ratio as an internal source of funds simultaneously affect to  RMS.  The conclusion from the results of the study is that companies must be able to increase capital in order to increase the value of the company in order to compete to gain and increase investor confidence. Company management needs to adjust the composition of the use of FBR as internal capital by optimizing the management of assets owned.
Pengaruh Return on Asset, Current Ratio, dan Debt to Asset Ratio terhadap Firm Value dengan Firm Size sebagai Variabel Moderating
Authors: F Rachmad Reza , Jufrizen Jufrizen , Rambe Muis Fauzi
Published: January 2023

This study aims to determine how the effect of Return On Assets, Current Ratio, and Debt To Asset Ratio on Firm Value and how the role of Firm Size as a moderating variable in the effect of Return On Assets, Current Ratio, and Debt To Asset Ratio on Firm Value in Sub-Companies. Large Trading Sector Listed on the Indonesia Stock Exchange 2016-2020. This research approach is an associative approach, where the total company population is 51 companies with a sampling technique, namely Purposive Sampling so that a sample of 10 large trading sub-sector companies are obtained which are listed on the Indonesia Stock Exchange in 2016-2020, and the financial statements taken are secondary data. , which is obtained from the www.idx.co.id website, and the data that has been collected will be analyzed using Multiple Regression Analysis & Moderating Regression Analysis (MRA) accompanied by partial hypothesis testing and coefficient of determination. data processing using IBM SPSS Statistic 21. The results show that Return On Assets has a significant effect on Firm Value, Current Ratio has an insignificant but not significant effect on Firm Value, Debt To Asset Ratio has an insignificant effect on Firm Value, Firm Size does not moderate the effect of Return On Assets to Firm Value, Firm Size does not moderate the effect of Current Ratio on Firm Value, Firm Size does not moderate the effect of Debt To Asset Ratio on Firm Value in large trading sub-sector companies listed on the Indonesian stock exchange in 2016-2020.

 

Keywords: Firm Value, Return On Assets, Current Ratio, Debt To Asset Ratio, Firm Size
Determinasi Internal & Peran Ownership Concentratation Atas Profitabilitas Bank Perkreditan Rakyat (Di Kota Semarang)
Authors: Wardoyo Paulus , Purwantini Sri , Rusdianti Endang
Published: January 2023

Rural Banks in Indonesia are facing problems regarding the health of their performance in recent years which shows a flat trend. Even the City of Semarang from 2019 to 2021 shows an average downward trend. In addition to the research results that are inconsistent between Non Performing Loans and Net Interest Margin on profitability or Return On Assets, this study aims to examine the role of Ownership Concentration as a moderating variable used to solve these problems. This study uses secondary data from 25 conventional BPRs that have their head office in Semarang City for the observation period 2016 – 2021. The sampling technique used is purposive sampling. Data analysis uses SPSS software. The Source of data for Rural Bank financial reports can be accessed on the website of the Financial Services Authority. The results showed that Net Interest Margin had a positive effect on profitability, whereas Non-Performing Loans hurt profitability. Ownership Concentration can moderate the effect of Non-Performing Loans on the level of profitability, but not the Net Interest Margin. The results of this study prove that Ownership Concentration will always strive to protect the interests related to its investment.
The purpose of this study was to examine the role of ownership concentration as a moderating variable used to resolve the research gap on the effect of NPL and NIM on BPR profitability. This study uses conventional BPR respondents who have a head office in Semarang City, totaling 25. This study uses a purposive sampling technique. The results showed that NIM had a positive effect on the profitability of BPR, on the contrary, NPL had a negative influence. In addition, ownership concentration was able to moderate the effect of NPL on profitability, but not on NIM. This study proves that the ownership concentration will always try to protect the interests related to its investment. Further research can be done by expanding the coverage area under study and increasing the number of respondents, or it can also be done in other industries.
Analisis Event Study New Normal Terhadap Harga Saham di Bursa Efek Indonesia
Authors: Lukman Rica Yulianti , Kartini Kartini , Rura Yohanis
Published: January 2023

This study aims to analyze abnormal returns before and after the announcement of the implementation of the new normal (vaccine) on manufacturing sector companies. The object of research is through the official website of the Indonesia Stock Exchange (IDX). Data collection by the documentation method collects data and information obtained from www.idx.co.id and www.finance.yohoo.com websites which contain the closing daily stock price and the number of stock trading transactions and the overall number of shares that are distributed at a certain time. The results showed that there was an abnormal difference in returns before and after the announcement of the implementation of the new normal in the manufacturing sector. The announcement of the implementation of the new normal in Indonesia contains information that is different from before. The second hypothesis shows that there was no significant difference in trading volume activity in the period before and after the announcement of the implementation of the new normal in the manufacturing sector. This illustrates that investors do not get signals related to existing information, because they do not give different reactions to trading volume activity.
Pengaruh Locus of Control, Role Stress dan Keahlian Audit terhadap Kinerja Auditor dengan Psychological Well Being sebagai Variabel Moderasi
Authors: Usrah Oktri Supyati Jaisyul , Haliah Haliah , Amiruddin Amiruddin
Published: January 2023

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh locus of control, role stress dan keahlian audit terhadap kinerja auditor, dan bagaimana pengaruh locus of control, role stress dan keahlian audit terhadap kinerja auditor yang di moderasi oleh psychological well being pada Inspektorat Provinsi Sulawesi Tenggara. Jenis penelitian ini adalah penelitian kuantitatif. Jumlah sampel dalam penelitian ini sebanyak 40 auditor di Inspektorat Provinsi Sulawesi Tenggara. Instrumen penelitian yang digunakan adalah kuesioner, dimana data yang dikumpulkan dari kuesioner akan dianalisis dengan menggunakan analisis statistik deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik yang terdiri dari (uji autokorelasi, uji normalitas, uji heteroskedastisitas, uji multikolinearitas), dan untuk menguji hipotesis melalui analisis regresi linear berganda dan analisis regresi moderasi dengan program SPSS. Hasil penelitian ini menunjukkan bahwa locus of control, role stress dan keahlian audit berpengaruh terhadap kinerja auditor. Artinya bahwa dengan adanya locus of control dan keahlian audit dapat meningkatkan kinerja auditor, dan dengan meningkatnya role stress akan menurunkan kinerja auditor. Hasil analisis data juga menunjukkan bahwa psychological well being mampu memperkuat pengaruh locus of control, role stress dan keahlian audit terhadap kinerja auditor.
Pendeteksian Kecurangan Pelaporan Keuangan Menggunakan Fraud Pentagon
Authors: Ghaisani Anggun Anindita , Supatmi Supatmi
Published: January 2023

This study aims to determine the effect of the pentagon fraud on financial statement fraud. The factors in the fraud pentagon consist of five elements, namely pressure is proxied by financial targets, opportunity is proxied by ineffective monitoring, rationalization is proxied by change in auditors, capability is proxied by change of directors, and arrogance is proxied by frequents number of CEO's pictures. This study uses the F-Score Model to detect the potential for fraudulent financial statements.This type of research is descriptive quantitative. The data source used is secondary data, namely the company's annual report obtained through the Indonesia Stock Exchange website (www.idx.co.id) and the company's official website as the sample. The population of this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. Sample selection using purposive sampling method. The total sample obtained is 20 companies with 5 years of observation, so that obtained 100 observation data. The data analysis technique used is a panel data regression model which is processed using Eviews 10. The results show that the financial target, ineffective monitoring and change of director variables have a positive effect on financial statement fraud. Meanwhile, the change in auditor and frequent number of CEO's picture variables have no effect against fraudulent financial statements.
Apakah Tunneling Menurunkan Kinerja Perusahaan? Studi Pada Industri Manufaktur di Indonesia
Authors: Gamasti Millenia Tri , Supatmi Supatmi
Published: January 2023

This research aims to determine the effect of related party transactions tunneling on the manufacturing industry accounting performance and market performance. We believe that the higher the tunneling through related party transactions carried out by the company, the lower the company's performance. Related party transactions are measured by related party transactions with account receivable, other receivable and assets other than account receivables and other receivables.This research sample is 175 manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020 with 525 observations as panel data. This hypothesis examined by panel data regression with Eviews program. Based on panel data regression test, this research found tunneling proxied by related party transactions with assets other than account receivables and other receivables negatively affects financial performance (ROA) means the more industry manufacturing do related party transaction with  assets other than account receivables and other receivables ability to earn profit is getting lower. Also, tunneling proxied by related party transactions with assets other than account receivables and other receivables negatively affects market performance (TOBIN), the more industry manufacturing do related party transaction with assets other than account receivables and other receivables decrease ability of investment profit sharing make share price weak. This finding align with the type II agency theory that the majority shareholder dominates the minority shareholder causing agency conflict.
Psychological Capital dalam Memoderasi Pengaruh Partisipasi Penyusunan Anggaran, Kompetensi dan Healthy Lifestyle terhadap Kinerja Aparatur Pemerintah Daerah
Authors: Hasanuddin Andi Nurul Tenriwali , Haliah Haliah , Said Darwis
Published: January 2023

Penelitian ini bertujuan menguji pengaruh langsung partisipasi penyusunan anggaran, kompetensi dan helthy lifestyle terhadap kinerja aparatur pemerintah daerah dan pengaruh psychological capital sebagai variabel yang memoderasi hubungan antara partisipasi penyusunan anggaran, kompetensi dan healthy lifestyle terhadap kinerja aparatur pemerintah daerah. Penelitian ini menggunakan pendekatan kuantitatif. Penelitian dilaksanakan pada Pemerintah Daerah Kabupaten Kolaka. Objek yang diteliti adalah pegawai ASN yang bekerja di OPD Kabupaten Kolaka yang memiliki pemahaman dan pengetahuan tentang kinerja pemerintah daerah dan sudah memiliki pengalaman bekerja minimal selama satu tahun serta ikut dalam proses penyusunan anggaran. Data diperolah menggunakan metode survei. Instrumen yang digunakan berbentuk kuesioner. Sampel sebanyak 120 responden. Pengambilan sampel dilakukan secara purposif. Data dianalisis menggunakan metode Moderated Regression Analysis (MRA) yang diolah dengan Statistical Package for the Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa partisipasi penyusunan anggaran, kompetensi dan healthy lifestyle berpengaruh signifikan terhadap kinerja aparatur pemerintah daerah. Psychological capital memoderasi pengaruh partisipasi penyusunan anggaran terhadap kinerja aparatur pemerintah daerah. Psychological capital tidak memoderasi pengaruh kompetensi terhadap kinerja aparatur pemerintah daerah. Psychological capital memoderasi pengaruh healthy lifestyle terhadap kinerja aparatur pemerintah daerah.
Pengaruh Green Relational Capital, Green Structural Capital, And Green Human Capital Terhadap Kinerja Perusahaan
Authors: Sihombing Patuan Belt Sazar , Murwaningsari Etty
Published: January 2023

The purpose of this research is to evaluate how green relational, structural, and human capital impact corporate performance, with leverage functioning as a moderator. The annual and sustainability reports from non-financial enterprises listed on the IDX in 2020–2021 are among the unbalanced data utilized in this analysis. The website of the Indonesian Stock Exchange (IDX) supplied the information for this research. Predictions suggest that 131 non-financial enterprises will list in 2020 and 238 in 2021. The sample, which was constructed from discoveries that fit the criteria, contained 334 companies. According to the study's results, green structural capital and green human capital (GHC) are harmful to a company's growth. This is because there aren't enough resources available to invest in technology or human resources that can foresee environmental repercussions. The success of an organization is also tied to its green relational capital. In order to expand their capacity, skill, and knowledge and to generate new goods more fast and more cheaply, the majority of manufacturing enterprises are creating strong ties with their suppliers. These relationships are advantageous to corporate sustainability. The data also show that leverage weakens the impact of green relational capital (GRC)  while strengthening the relationship between green human capital (GHC), green structural capital (GSC), and company success.
Analisis Transparansi dan Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah SMAN 7 Merangin Tahun 2021
Authors: Nodera Mimi Sintia , Kusumastuti Ratih , Jumaili Salman
Published: January 2023

This study aims to examine the effect of transparency and accountability on the management of school operational assistance funds at SMAN 7 Merangin in 2021. This research is a descriptive study with quantitative data analysis methods. This research uses purposive sampling technique. Research data collection is done by distributing questionnaires to 50 respondents. Data management using SPSS version 22 software. The test tools used in this study were descriptive statistics and multiple linear regression analysis. The results of this study indicate that: 1) Transparency and Accountability have a significant effect on the management of School Operational Assistance (SOA), 2) Transparency has a significant effect on the management of SOA, 3) Accountability has a significant effect on fund management SOA.
Strategi Pengembangan Ekowisata Kawah Balerang Masyarakat Kampung Paringgonan di Kabupaten Sipirok, Tapanuli selatan
Authors: Harahap Ahmad Rizki , Martial Tri , Batubara Saipul , Sularno Sularno , Ernita Ernita , Basri Tengku hasan
Published: January 2023

This research was conducted at Balerang Crater Ecotourism which is located in Situmba Julu Village, Sipirok District, South Tapanuli Regency. The purpose of this study (1) Describe the management of ecotourism in Balerang Crater. (2) Analyze the strengths, weaknesses, opportunities and threats (S.W.O.T) that exist in Balerang Crater ecotourism. (3) Formulate a strategy matrix for the development of Balerang Crater ecotourism. In this study the methods used were in-depth interviews, questionnaires, field observations, and also literature studies. Data analysis used qualitative analysis, quantitative analysis, and SWOT analysis (Strength, Weakness, Opportunity, & Threats). The results of this study explain that the management of Balerang Crater ecotourism requires community intervention, especially local communities in carrying out planning, development and management. Based on the SWOT analysis, it shows that alternative strategies that can be applied are in Quadrant III, namely the WO strategy. This strategy is a condition to minimize weaknesses in order to optimize existing opportunities. The development of the Balerang Crater Ecotourism area has considerable potential to contribute to potential economic opportunities that can have an impact on increasing people's income and as a whole will also increase regional original income (PAD). Ecotourism can be an economic potential that can be superior in accelerating rural economic growth, because the influence it gives has a broad impact on the environment of the community around the Balerang crater area. The opportunities for MSMEs around the ecotourism area will slowly grow following the development of ecotourism itself.
PENGARUH GCG, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS
Authors: Muslimin Dimas Wahyul , Bahri Syaiful
Published: January 2023

This study aims to analyze the effect of GCG, company size, sales growth on financial distress. Financial distress is a situation where a company can go bankrupt because it cannot fulfill its obligations and has a small profit. The research population is banking sector entities for the period 2019 – 2020. Non-probability sampling technique using purposive sampling method with a total of 29 entities. The data analysis technique used is multiple regression analysis. The results show that GCG and sales growth variables have a significant effect on financial distress, meaning that management involvement and sales growth greatly affect financial distress. Company size has no effect on financial distress
Bibliometric Analysis: Partnership in Achieving Competitive Advantage
Authors: Alfatiha Raja Ainaya , Chan Arianis , Muftiadi Anang
Published: January 2023

The abstract The purpose of this research is to provide information from the results of identification and mapping of research around partnerships in achieving competitive advantage. The research method used is bibliometric analysis through articles in the Scopus database. The main procedure is to manually filter articles from search results to obtain relevant articles. The total number of articles obtained from the beginning of the 2000-2021 research year was 798 articles, after a screening process, 238 relevant articles were obtained. The results showed that the total publications from 2000-2021 experienced a fluctuating cycle, with the peak of the study occurring in 2020 with 22 articles. Then the countries that do the most research and the most in citations are the United States and the United Kingdom. Meanwhile, the mapping results using VOSviewer are obtained by four keyword clusters from previous research. The yellow color in the node indicates the development of the research topic.
Implementasi Audit Planning Berdasarkan Standar Profesional Akuntan Publik Pada Kantor Akuntan Publik Abdul Ghonie Dan Rekan
Authors: Prihartini Diah Aryati , Kuncara Tommy , Armein Early
Published: January 2023

Auditing is an examination conducted by an independent party on the financial statements. Prior to the implementation of the audit process, the auditor must prepare an audit plan according to the SPAP audit standard. Audit planning is a stage of the audit process that aims to ensure success in a quality, economical, efficient and effective manner. The purpose of this study was to determine the audit planning applied to KAP Abdul Ghonie and Partners on the audit planning in SPAP. The author's data obtained in the form of Financial Statements used in the Audit Planning at KAP Abdul Ghonie and Partners, such as: Audit risk assessment, understanding of the entity's business and the law, determination of audit scope, preparation of audit plan. After the data was collected, a comparative analysis of the audit planning of Abdul Ghonie and Partners was carried out on SPAP. The results obtained are that KAP Abdul Ghonie and Partners in audit planning are in accordance with SPAP, but KAP Abdul Ghonie and Partners do not comply with international standard audit planning standards that have been approved by IAPI and PP2PK, so it is hoped that KAP Abdul Ghonie and Partners can use the audit application planning in accordance with IAPI to uniform the audit planning model for public accounting firms in Indonesia.
PENGARUH PENDIDIKAN KEUANGAN DI KELUARGA, PEGETAHUAN KEUANGAN DAN GAYA HIDUP TERHADAP PERILAKU KEUANGAN
Authors: Widyakto Adhi , Murtini Dwi , Hanifah Risti Ulfi , Santoso Aprih
Published: January 2023

This study aims to examine the effect of financial education in the family, financial knowledge and lifestyle on financial behavior in Management students of the Faculty of Economics, Semarang University Class of Employees 2019/2020. The sample in this study used a purposive sampling method approach. Purposive sampling is a data sampling technique based on certain considerations. The sample in this study amounted to 119 respondents.This study uses quantitative data types and the data source used is primary data. The data analysis technique was carried out with the help of SPSS version 26, the analytical methods used included descriptive analysis, validity test, reliability test, classical assumption test, normality test, multicollinearity test, heteroscedasticity test and multiple linear regression test. Testing the hypothesis by t test (test), while testing the model by testing the coefficient of determination.The results showed that financial education in the family had a significant positive effect on financial behavior, financial knowledge had a significant positive effect on financial behavior, and lifestyle had a significant positive effect on financial behavior
Pengaruh Kecerdasan Emosional Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Akuntansi FEB UMSU
Authors: Hafsah Hafsah , Hanum Zulia , Saragih Fitriani , Ningsih Retno Widia
Published: January 2023

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh kecerdasan emosional terhadap Tingkat Pemahaman Akuntansi, untuk menguji dan menganalisis perilaku belajar mahasiswa terhadap Tingkat Pemahaman Akuntansi dan untuk menguji dan menganalisis pengaruh kecerdasan emosional dan  perilaku belajar mahasiswa terhadap Tingkat Pemahaman Akuntansi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis data kuantitatif, yakni menguji dan menganalisis data melalui penyebaran kuesioner secara online kepada responden, Adapun populasi penelitian berjumlah 371 mahasiswa dengan target sampel sebanyak 175 orang dan yang mengembalikan kuesioner sehingga menjadi responden tetap sebanyak 55 orang, Teknik analisis yang digunakan adalah regresi linier berganda. Hasil peneltian menunjukkan kecerdasan emosional tidak berpengaruh terhadap Tingkat Pemahaman Akuntansi, perilaku belajar mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi dan kecerdasan emosional dan  perilaku belajar mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi. Hasil penelitian secara parsial membuktikan bahwa Kecerdasan Emosional tidak berpengaruh terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa FEB UMSU, Hasil penelitian secara parsial membuktikan bahwa Perilaku Belajar Mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa FEB UMSU, Hasil penelitian secara simultan membuktikan bahwa Kecerdasan Emosional dan Perilaku Belajar Mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa FEB UMSU.
Analisis Penetapan COGM (Cost Of Goods Manufactured) Dengan ABC (Activity Based Costing) Sebagai Metode Pengukuran Harga Jual
Authors: Sahputra Riski Dwi , Hanum Zulia
Published: January 2023

The determination of COGM or the cost of production in a company is very important for making decisions on the selling price of a product. Therefore, the determination of methods that produce appropriate and accurate sources of data and information becomes a consideration in business continuity in the future. The ABC (Activity Based Costing) method is one method that is well known for its accuracy compared to traditional/conventional methods. The object of this research is the ITS Back To Nature Business, which is a business engaged in manufacturing by producing marker ink with three color variants, namely black, blue, and red. This business still applies the traditional system in determining COGM or the cost of production. This study aims to determine the accuracy of the two methods of determining COGM by comparing the traditional/conventional method and the ABC (Activity Based Costing) method in measuring the selling price later. This research is classified as a part of qualitative research that adheres to a descriptive approach by providing a systematic description of COGM (Cost Of Goods Manufactured) or the cost of production through the ABC method. Observations, interviews, and documentation are techniques or methods of collecting data in this study. In the findings of this study, the results obtained where the ABC method applied showed a lower cost of goods compared to the traditional/conventional method with a difference of IDR 726 for black ink products, IDR 646 for blue ink, and IDR 1,035 for red ink. This, of course, greatly affects the company's price competitiveness in the market.
Analisis Kepatuhan Wajib Pajak Orang Pribadi : Sosialisasi Pajak Sebagai Variabel Moderasi
Authors: Hartinah Dwi Ayu Siti , Kusumawati Andi , Rasyid Syarifuddin
Published: January 2023

Revenue in the tax sector in 2021 exceeds the target set at the beginning, but is inversely proportional to the receipt of the Annual Tax Return. This study aims to determine the role of tax socialization in moderating the relationship between taxpayer awareness, taxpayer morale, service quality, and system modernization on individual taxpayer compliance. This type of research is quantitative by using a sample of 100 individual taxpayers and using incidental sampling techniques. Data analysis used multiple linear regression analysis and Moderated Regression Analysis. The results of this study indicate that taxpayer awareness and modernization of the system have a positive effect on individual taxpayer compliance, but are not influenced by taxpayer morale and service quality. Socialization as a moderating variable can strengthen the effect of taxpayer awareness and modernization of the system on taxpayer compliance, but weakens the moral influence of taxpayers on individual taxpayer compliance at the North Makassar Tax Service Office, while for service quality it proves that socialization does not moderate the effect of service quality. on the compliance of individual taxpayers at the North Makassar Primary Tax Service Office
Peran Effort Expectancy Facilitating Conditions Price Value dalam Menentukan Behavioural Intentions Pada Nasabah Pengguna Mobile Banking
Authors: Asmita Asmita , Hamid Rahmad Solling
Published: January 2023

The purpose of this study is to determine the effect of effort expectancy, facilitating conditions, price value on the behavioral intention of customers who use mobile banking. This study uses a quantitative approach by using online questionnaires distributed to respondents. The population used in this study is all banking customers who make online transactions on the mobile banking application. The minimum sample size was taken based on the calculation of 10 times the number of measurement items and obtained a total sample of 110 samples. The analytical method used in this study uses a multiple linear regression analysis approach. Before carrying out this analysis stage, the data quality test was first carried out, namely the validity test and reliability test. This study uses the Kaiser Meyer Olkin Measure of Samling (KMO) technique and the Barlett Test of Sphericity. The result of this research is that Effort Expectancy has a significant impact on Behavioral Intention. For Facilitating Conditions have a significant effect on Behavioral Intention. Furthermore, Price Value has a significant impact on Behavioral Intention.
Analisis Pemahaman Pajak Penghasilan Dan Sanksi Pajak Terhadap Pelaksanaan Wajib Pajak Orang Pribadi (WP OP) Pegawai
Authors: Falhan Muhammad , Hafsah Hafsah , Hanum Zulia
Published: January 2023

Non-compliance in the implementation of taxes by individual taxpayers for employees will lead to a tax sanction, besides knowledge is also a factor in the non-compliance so that this is a phenomenon in this study. This research generally aims to find out how the understanding of income tax on individual taxpayers (WP OP) employees and how the conditions of understanding and tax sanctions on individual taxpayers (WP OP) employees. The research methodology used is a descriptive qualitative approach with a case study research approach. Descriptive qualitative research is a type of research by analyzing in depth and providing an overview of the research results. The method of data collection was done through interviews with several informants, namely several employees on the object of research. Then analyzed using descriptive analysis method, so as to obtain an overview of the object factually, accurately, and systematically. The result of this research is the understanding of income tax and tax sanctions. mandatory individual (WP OP) employees, namely not understanding income tax. Meanwhile, with tax sanctions, employees only know but do not understand so that many violate sanctions due to lack of knowledge about tax sanctions. The conclusion of this study is the understanding of income tax and tax sanctions. mandatory personal (WP OP) the employee is still minimal. They still do not know that they are individual taxpayers with the category of non-permanent employees and at what rate to pay and how to pay it.
Pengaruh Karakteristik Pemerintah Daerah, dan Akuntabilitas terhadap Kinerja Pemerintah Daerah di Sumatera Selatan
Authors: Safitri Rika Henda , Kalsum Umi , Pratiwi Trie Sartika
Published: January 2023

The purpose of this study is to understand how the proxies for the characteristics of local governments, which consist of the size of the region, the level of regional wealth, the level of regional dependence and capital expenditures can affect the performance of local governments. Then also to understand how accountability can affect local government performance. This study uses the population of all district/city governments in South Sumatra Province for the 2016-2020 fiscal year. The sample used in this study was selected using a purposive sampling method, namely 15 district/city governments with an observation period of five years. The amount of data used in this study is 75 data which is secondary data sourced from the website of the Ministry of Finance, Directorate General of Fiscal Balance. The analysis technique in this study uses panel data regression analysis. By using the help of Eviews. The results of the study explain that the size of the region, the level of regional wealth and capital expenditures have no effect on the performance of the regional government. The level of regional wealth and capital expenditures cannot affect the performance of district/city governments in the province of South Sumatra in 2016-2020. Meanwhile, the level of regional dependence and accountability has a positive influence on the performance of local governments. The level of regional dependence and accountability can improve the performance of district/city local governments in South Sumatra Province in 2016-2020.
Pengaruh Return On Equity (ROE), Earning Per Share (EPS) dan Debt To Equity Ratio (DER) Terhadap Harga Saham (Studi Empiris Pada Perusahaan Industri Makanan Olahan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2020)
Authors: Andriani Sri Devi , Kusumastuti Ratih , Hernando Riski
Published: January 2023

This study is a quantitative study that aims to determine the effect of return on equity (ROE), earning per share (EPS) and debt to equity ratio (DER) on stock prices. The stock price is measured using the natural logarithm of the closing price. The population in this study are procesed food industry companies listed on the Indonesia Stock Exchange in 2018 – 2020. The sampling technique used is purposive sampling. The sample in this study amounted to 51 samples of 17 companies multiplied by accessing the company’s financial statement through the website of the Indonesia Stock Exchange (IDX). The data analysis technique used in this study is multiple linear regression analysis with the help of SPSS version 25 program. The result of this study indicate that simultaneously return on equity, earning per share and debt to equity ratio have an effect on stock prices. Partially, the return on equity has an effect on stock price. Earning per share and debt to equity ratio partially have no effect on stock prices.

 

Keywords: Return On Equity, Earning Per Share, Debt To Equity Ratio, Stock Price
Pengaruh Net Profit Margin, Earning Per Share, Inflasi dan Nilai Tukar Rupiah Terhadap Harga Saham
Authors: Santika Agnes , Rahayu Yulianita , Ernawati Nani , Zuhriatusobah HS Juju
Published: January 2023

The stock exchange determines the share price for the activities carried out by the seller and buyer of shares. Supply and demand influence stock prices, so they can change at any time. Changes in stock prices can be seen from the company's internal and external factors. Internal factors occur within the company, such as company performance, and can be controlled by company management. While external factors are factors that appear outside the company's control but can have an impact on company performance. This study aims to determine the effect of Net Profit Margin, Earning Per Share, Inflation, and Rupiah Exchange Rate on stock prices simultaneously and partially. The research method uses a quantitative approach. The population in this study is the Tobacco and Non-durable Household Product, as many as 15 companies. Sampling was done by purposive sampling technique, so the sample number in this study was six companies. Data processing uses a tool, namely the E-views 12 Student Version. The F test results show that the Net Profit Margin, Earning Per Share, Inflation, and the Rupiah Exchange Rate simultaneously have a significant effect on stock prices. The results of the t-test show that the Net Profit Margin and Earning Per Share impact stock prices. Meanwhile, Inflation and the Rupiah Exchange Rate have no impact on the Stock Price. This research found that internal factors proxied through Net Profit Margin and Earning Per Share affect the Tobacco and Non-durable Household Product for the period 2012-2021. Meanwhile, external factors that are proxied through inflation and the Rupiah exchange rate do not affect stock prices.
Determinan Pajak Penghasilan Badan Pada Perusahaan Sektor Industri Barang Dan Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020
Authors: Fauzi Muhammad Akbar , Usman Susanti
Published: January 2023

Manufacturing companies are businesses that convert raw materials into finished or semi-finished products. Both human and mechanical power are used to manage these basic materials. This study aims to determine the determinants of operating expenses, liquidity, leverage, and profitability for the years 2016 to 2020 on corporate income tax on companies in the consumer goods and industrial sector listed on the Indonesia Stock Exchange. The website www.idx.com and the connected company website are used as secondary data sources and quantitative data types in this research technique. Purposive sampling was used to select the sample, which consisted of 25 companies from the consumer goods and industrial sectors that had been listed on the Indonesia Stock Exchange for at least five years. SPSS version 26 was used to process multiple linear regression, the analytical technique used in this study. The results of this study are only operating costs and profitability that have a significant impact on corporate income tax, while liquidity and leverage have no effect. The effect of operating expenses, liquidity, leverage, and profitability on corporate income tax occurs simultaneously.
Penghindaran Pajak: Pengaruh Koneksi Politik dan Kepemilikan Institusional
Authors: Manihuruk Breverdy Putrananda , Novita Santi
Published: January 2023

This study aims to test the effect of institutional ownership and political connection on tax avoidance. This study comprises 836 observations of firms in the non-financial industries from 2015-2018 listed on the Indonesia Stock Exchange. Multiple linear regression analysis with STATA 14 software is used.  The result shows that political connections can be a tool to reduce tax avoidance, while institutional ownership effect tax avoidance only in the non-mining industry. The mining industry need wider pressure to mitigate the non-compliance on tax. The research may provide a deep insight the role of political connection especially for fiscal authority. It is a strengthen factor in the relation of the ownership and tax compliance. Furthermore, the character of industry doesn’t indicate that the certain industry has a higher potential to do incompliance
Analisis Strategi PAC (Perhitungan Area Coverage) Dalam Mengukur Daily Income Ekspansi Minimarket Retail Studi Kasus Indomaret
Authors: Imran Muh. Junelghy , Jasman Jumawan
Published: January 2023

In the right location in a retail minimarket business, there are still many who use the method with a cursory condition of location conditions which can result in inappropriate targets because they do not consider the risk factors that occur at the location. Therefore, it is necessary to build a strategic system in making the decision to establish a retail minimarket using the observation and documentation method by means of PAC analysis (potential coverage area) where this model makes an assessment by surveying the location using the technique of calculating residential potential, calculating potential flows, calculating crowds of public facilities. , observing the socio-economic conditions of the community. In calculating the potential for residential areas with the help of a computer/laptop with the help of the Google Earth (KMZ) satellite, calculating traffic potential using video capture techniques using the timestime application on a cellphone, calculating the potential for public facilities by conducting interviews with employees regarding the number of employees, analyzing the level of crowding of public facilities by counting the number of visitors, and analyzing the socio-economic level of the community by collecting data at the regional statistical center. So the purpose of the PAC calculation is to measure the estimated daily income
Pengaruh Profitabilitas Dan Mekanisme GCG Terhadap Nilai Perusahaan Dengan Pengungkapan CSR Sebagai Variabel Intervening
Authors: Apriliani Chairunisa , Gusmiarni Gusmiarni , Hidayati Nuzulul
Published: January 2023

This research aims to examine the effect of profitability, intuitional ownership, audit committee and independent commissioners. This study uses firm value as the dependent variable and profitability, institutional ownership, audit committee and independent commissioners as independent variables, also corporate social responsibility (CSR) disclosure as an intervening variable. The sample used in this research was obtained by purposive sampling method. Based on existing criteria, during the period 2016 - 2020 obtained 15 companies that were sampled in this study. Of the 15 companies that met the sample criteria for a total period of five years, we obtained a total of 75 data. Using the help of the EViews 10.0 program, data analysis techniques began with a descriptive statistical test, continued with the classic assumption test, logistic regression analysis, analysis multiple linear regression panel data and the last was analysis of intervening variables. The results of this research indicate that the profitability and institutional ownership have a negative and not significant effect on corporate social responsibility (CSR) disclosure, while the audit committee and independent commissioners directly has a positive and not significant effect on corporate social responsibility (CSR) disclosure. Profitability directly has a positive and insignificant effect on firm value, while institutional ownership, audit committee and corporate social responsibility (CSR) disclosure directly have a negative and significant effect on firm value and independent commissioners directly has a positive and not significant effect on firm value. Profitability, institutional ownership, and independent commissioners indirectly through corporate social responsibility (CSR) disclosure does have a significant effect on firm value, while the audit committee indirectly through corporate social responsibility (CSR) disclosure does not have a significant effect on firm value. Profitability, institutional ownership, audit committee, independent commissioners, and corporate social responsibility (CSR) disclosure can explain 94.3% of the tax aggressiveness and the remaining 6.7% are explained by other variables not examined in this research.
Analisis Penerapan Pendekatan Audit Jarak Jauh Dampak dari Pandemi Covid-19 (Studi Kasus : Inspektorat Jenderal Kementerian Kesehatan RI)
Authors: Awaliah Fifit , S Dwi Setiawan
Published: January 2023

The Covid-19 pandemic has greatly impacted many aspects, including how the audit works at the Inspectorate General of the Indonesian Ministry of Health. With various kinds of restrictions ranging from travel restrictions and interaction restrictions, it becomes an obstacle for internal audit activities to be carried out directly. Therefore the Inspectorate General needs alternative procedures or ways of conducting audit activities, namely by using a remote audit approach. This study aims to obtain references to develop guidelines for implementing the remote audit approach during a pandemic and under normal conditions while still paying attention to audit quality. In this study analyze the resources owned and alternative ways of conducting audits using a remote audit approach. The research method used is descriptive qualitative with data sources derived from interviews with employees and officials within the Inspectorate. The results of the study show that there are different ways at each stage of the audit that require information technology assistance and the development of data analytics processes in its implementation as well as several things that need to be considered in developing a strategy for implementing the remote audit approach, spesifically the readiness of human resources, adequate information technology, budget available, as well as compensation that can be given to the auditor in terms of carrying out this remote audit.
Pengaruh Pembiayaan Murabahah dan Pembiayaan Musyarakah Pada Masa Pandemi Covid-19 Terhadap Pendapatan Usaha Nasabah di PT. BPRS Bumi Rinjani Kepanjen cabang Probolinggo (Periode bulan Maret-Desember 2021)
Authors: Tyas Yayuk Indah Wahyuning , Yatiningrum Agung
Published: January 2023

This research was conducted at PT. BPRS Bumi Rinjani Kepanjen branch Probolinggo with the aim of knowing the effect of murabahah financing and musharakah on customer operating income for the period March-December 2020. This study aims to determine the customer's income after perform financing in Islamic banking PT. BPRS Bumi Rinjani Kepanjen Probolinggo branch and to determine the effect of financing murabaha partially, simultaneously on customer income. Population. in this study were 97 customers, while the sample used in this study using the slovin formula with the number a sample of 50 customers. The data source used is primary data and secondary. The data analysis technique used is descriptive analysis quantitative data collection techniques used in research. This is using a questionnaire. As for testing data analysis using the classical assumption test (normality test), the determination test of R2 square, test hypothesis statistics (t test, f test, dominant test). The results showed the value of t arithmetic t table (8.667 1.677) (sig. 0.000 0.05). This means that the Murabaha variable has a partial effect on Customer Business Revenue. Value tcount t table (2.703 1.674) (sig. 0.002 0.05). This means that the Musyarakah variable has a partial effect on Customer's Business Income, and the calculated F value is greater than F table (67,920>3,20) . The sig value is 0.000 < 0.05, so that there is significant influence between Murabahah and Musyarakah variables on Customer's Business Income