bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Perbandingan Potensi Financial Distress Sebelum dan Selama Pandemi COVID-19 Menggunakan Metode Grover, Springate dan Zmijewski
Authors: Kusumastuti Ratih , Tiswiyanti Wiwik , Marselina Sintia
Published: April 2023

Pandemi COVID-19 merupakan peristiwa menyebarnya penyakit coronavirus 2019 yang menjadi masalah kesehatan yang serius saat ini di berbagai negara termasuk di Indonesia. Hal tersebut juga berdampak pada terkontraksinya perekonomian Indonesia sesuai data BPS yaitu -5,32% YoY dikarenakan menurunnya daya beli masyarakat akibat kekhawatiran juga kebijakan Pembatasan Sosial Berskala Besar (PSBB). Salah satu sektor yang terkena dampak pandemi adalah sektor transportasi, tercatat pendapatan sektor transpotasi menurun 25%-50% sejak adanya pandemi COVID-19. Tujuan dari penelitian ini adalah menganalisis perbandingan potensi financial distress sebelum dan selama pandemi COVID-19 pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia dengan metode grover, springate dan zmijewski. Penelitian ini menggunakan pendekatan penelitian kuantitatif dan berdasarkan pendekatan yang digunakan, penelitian ini termasuk ke dalam penelitian komparatif. Pemilihan sampel dalam penelitian ini dilakukan dengan menggunakan metode purposive sampling, sehingga diperoleh diperoleh jumlah sampel sebanyak 11 perusahaan. Metode pengumpulan data yang digunakan dalam penelitian ini menggunakan metode dokumentasi dengan data sekunder berupa laporan keuangan perusahaan tahun 2018-2021. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan potensi financial distress sebelum dan selama pandemi COVID-19 berdasarkan metode grover dan zmijewski. Sedangkan berdasarkan metode springate, menunjukkan hasil bahwa terdapat perbedaan potensi financial distress sebelum dan selama pandemi COVID-19. Peneliti memberikan saran kepada peneliti selanjutnya untuk meneliti sektor lain dan variabel lain selain financial distress yang kemungkinan juga terdampak karena adanya pandemi COVID-19. Selain itu, diharapkan juga agar dapat menambah model prediksi lain seperti model altman, ohlson, fulmer, zavgren, taffler dan lain sebagainya sehingga hasil yang didapatkan lebih bervariasi.

 

Keywords: COVID-19, Financial Distress, Grover, Springate, Zmijewski.
Analisis Kinerja Keuangan Perusahaan Terhadap Harga Saham
Authors: Ramadhan Muhammad Iqbal , Putri Laras Auditria
Published: April 2023

This study aims to examine the relationship between financial statement analysis consisting of Return On Assets, Current Ratio, Net Profit Margin, Earning Per Share, Current Ratio, and Leverage on stock prices. The population used in this study are all non-financial companies listed on the Stock Exchange. Indonesian securities during the 2016-2019 period, amounting to 1546 compiled from financial statements and OSIRIS. This study uses multiple linear regression for analysis techniques with STATA 14.0 software. The results showed that return on assets and Earnings Per Share had a positive and significant effect on stock prices.
Modernisasi Teknologi Informasi dan SAP Pada Laporan Keuangan Di Moderasi Kapasitas SDM
Authors: Dwirini Dwirini
Published: April 2023

This study aims to examine the moderation of HR capacity towards information technology modernization, and SAP with government financial reports. The study population was all civil servants/non civil servants with bachelor's degrees (S1) in all majors who worked in each SKPD. Researchers used a sampling technique in the form of nonprobability sampling by means of convenience sampling and obtained a sample of 72 respondents. This type of research is quantitative research with primary data using a questionnaire as data collection material. This study uses the SmartPLS 3.0 analysis tool. The results of the research show that (1) IT modernization has no effect on the results of financial reports; (2) government accounting standards (SAP) affect the results of financial reports; (3) HR capacity strengthens the positive effect of IT modernization on financial reporting results; and (4) HR capacity strengthens the positive influence of SAP on financial reporting results.
Faktor-Faktor Yang Memengaruhi Perubahan Laba Pada Perusahaan Perbankan
Authors: Crespo Christian , Ompusunggu Hermaya
Published: April 2023

Profit changes is the fluctuation of the profit company earned at a certain period. Companies naturally want their profit to grow every period, so as banking companies. This matter happen because of various factors. This research uses non-performing loan, loan to deposit ratio and dividend payout ratio as variables, with the purposes of seeing the impact of non-performing loan, loan to deposit ratio and dividend payout ratio partially and simultaneously on profit changes of banking companies. This research has 47 banking companies that are recorded on the Indonesia Stock Exhange as its population, and with the use of purposive sampling technique, the amount of sample of this reseach is 11 banking companies. This research uses quantitative method with secondary data which is financial report that is collected by using documentation method. Data analysis methods used in this research are descriptive analysis, classical assumption test, multiple linear regression analysis. Through the T test, the results are non-performing loan has no significant impact on profit changes, loan to deposit ratio has no significant impact on profit changes and dividend payout ratio has significant impact on profit changes. Through the F test, it was found that non-performing loan, loan to deposit ratio and dividend payout ratio simultaneously has no significant impact on profit changes. From the result of the coefficient of determination, it is said that these three variable only describe 4,5% of profit change, with other 95,5% being describe by other variable.
Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance
Authors: Ramdiani Eva Nurul , Gunarsih Tri , Lestari Etty Puji
Published: April 2023

Tax avoidance is one of the main issues that need to be followed up more seriously by various parties, especially the government, so it becomes an important issue to be investigated. This study aims to determine the effect of institutional ownership, corporate social responsibility, profitability, and capital intensity on tax avoidance. In addition, this study investigates whether audit quality moderates the effect of institutional ownership on tax avoidance. The tax avoidance variable in this study is proxied by using the Cash Effective Tax Rate (CETR). The population of this study is consumer cyclical companies listed on the Indonesia Stock Exchange in 2018 – 2020, with a total sample of 66 company data that meet the criteria. The data collection method used is the purposive sampling method. The primary analytical tool in this research is panel data regression analysis. The results showed that institutional ownership, profitability, and capital intensity had no significant effect on tax avoidance. In contrast, CSR has a negative and significant effect on tax avoidance. Audit quality does not moderate effect of institutional ownership on tax avoidance. Audit quality which acts as a form of transparent supervision with accurate disclosure is not a tool that can influence tax avoidance actions.
Environmental, Social dan Governance (ESG) dan Kinerja Keuangan Perusahaan Publik di Indonesia
Authors: Minggu Angela Merici , Aboladaka Jusuf , Neonufa Godlief Fredrik
Published: April 2023

Companies have an important responsibility to contribute to pursuing and achieving the Sustainable Development Goals (SDGs) introduced by the United Nations. The company's approach used as an opportunity to contribute is engagement in practices that cover environmental, social and governance (ESG) aspects. Stakeholders will pay attention to companies that use the ESG strategy as part of the company's business strategy. This will certainly have an impact on increasing the value of the company. Changes in company value are driven by the good financial performance of the company. ESG practices are expected to receive a positive response from stakeholders so that they are considered as an important strategy in achieving the company's business continuity. Therefore, this study investigates the relationship between environmental, social and governance (ESG) practices and the performance of financial firms. The sample in this study was obtained using a purposive sampling technique. The sample was selected from a population of public companies listed on the Indonesia Stock Exchange in the 2010-2019 time period. The sample data obtained were grouped according to each of the research variables to be tested, namely environmental, social, governance, and Tobin's Q. Furthermore, hypothesis testing was carried out using the panel data regression statistical test approach with the help of SPSS 22 software. The results of the research show that environmental, social, and government variables affect the company's financial performance individually.
Analisis Manajemen Risiko Bank Syariah Dalam Melakukan Transformasi Digital (Studi Kasus Pada Bank AS)
Authors: Fajri Abdul Malik , Violita Evony Silvino
Published: April 2023

This study aims to find out how appropriate the application of risk management is in carrying out digital transformation at Bank AS in accordance with the applicable provisions and concepts, so that it can be used as material for consideration for management to make improvements and strengthen the application of risk management, especially in carrying out the digitalization process in Islamic banking. This research uses a qualitative approach in the form of case study research. The data used is primary data with research data collection instruments in the form of interviews and secondary data in the form of documentation. The object of research is the Bank AS, which is one of the sharia banks that is currently carrying out digital transformation of its services. The results of the study show that Bank AS already has the implementation of risk management related to information technology in carrying out digital transformation which is in line with the three components of the Risk IT Framework however, there are several things that are considered to be obstacles such as in socializing a culture of risk awareness, delays in reporting, and regarding plans mitigation.
Return Saham Perusahaan Pertambangan pada Masa Pandemi Covid-19 di Indonesia
Authors: Lisandri Lisandri , Boedi Soelistijono , Syam Akhmad Yafiz , Aditiajaya Steven , Suriansyah Suriansyah
Published: April 2023

This research is a quantitative research. This study aims to test and analyze empirically the effect of Profitability, Leverage, Liquidity, and Company Size on stock returns. This study uses secondary data with a sample of 47 insurance sub-sector companies listed on the Indonesia Stock Exchange in 2019-2021 which were obtained using a purposive sampling method. Data analysis in this study used a multiple linear regression model. The results of this study indicate that Profitability, Leverage, Liquidity have no effect on stock returns. Meanwhile, company size has an effect on stock returns. The economic situation during the pandemic had an impact on obtaining stock returns so that investors tended to pay attention to firm size when investing. It is recommended that future research to focus on post pandemic periods so that the results may differ from this study.
ANALISIS SWOT ATAS STRATEGI EKSPANSI RUMAH SAKIT HM DITINJAU DARI KINERJA KEUANGAN DAN NON KEUANGAN
Authors: Pramesti Retta Farah , Adhariani Desi
Published: April 2023

This study aims to evaluate the expansion strategy at HM Hospital using a SWOT analysis based on its financial and non-financial performance. The theory and concepts used are Resource Based View Theory (RBV), SWOT analysis, theory of performance, and expansion. This research uses quantitative and qualitative methods based on case study analysis of HM Hospital. The results showed that the financial performance of HM Hospital based on financial ratios was still quite good in terms of liquidity, activity, solvency and investment ratios. However, in terms of profitability, it has not achieved sustainable profits and has tended to still suffer losses in the last four years. Based on non-financial performance, HM Hospital which operates distinctive of heart and internal medicine is already good in terms of buildings, technology, organization, innovation, reputation and services that focus on middle to lower patients. HM Hospital focuses on the best cost strategy to peak.competitive advantage. Based on the evaluation of financial and non-financial performance, HM Hospital can focus on four strategies, it is ST(Strength-Threat), SW(Strength-Weakness), WO(Weakness-Opportunity) and WT (Weakness-Threat). By maximizing it, HM Hospital's future expansion strategy can be growth by opening new branches in the form of clinics or hospitals and successfully being listed on the Indonesia Stock Exchange (IDX) in 2024 with careful preparation and planning.
Evaluasi Penerapan Risk-Based Audit untuk Mendeteksi Ketidakpatuhan Akuntan Publik terhadap Standar Profesi dan Regulasi
Authors: Mahendra Diky , Soedibyo Agung Nugroho
Published: April 2023

This study aims to evaluate the effectiveness of implementing risk-based audit to detect non- compliance of certified public accountants (CPAs) against professional standards and regulations. The research object in this study is Pusat Pembinaan Profesi Keuangan (PPPK), an authorized regulator to provide coaching and supervision of the public accounting profession. This research is motivated by the policy of redesigning the function of coaching and supervising the finance professions. One approach focuses on preparing CPAs risk profiles, which then become the basis for determining risk-based supervision patterns. In addition, there is an imbalance between the number of CPAs supervised and the number of resources owned by the regulator, so an effective supervision strategy is required through the risk-based audit approach. The research method used in this research is a descriptive qualitative method through semi- structured interviews, document analysis, and literature study. The results showed that the implementation of risk-based audit in PPPK was in line with current guidelines and regulations. The use of risk-based audit is effective in supporting PPPK to become more focus in detecting CPAs non-compliance against professional standards and regulations. However, in the implementation process, there are still issues related to the variables used to calculate the CPAs risk level, where qualitative information is an important factor in determining the selected inspection object. PPPK needs to improve the guidelines for preparing CPAs risk profiles so that the risk-based supervision function becomes more effective.
Peran Third Party Assurance, CSR dan Kinerja Keuangan: Financial Leverage sebagai Efek Moderasi
Authors: Shafira Rizka Yulia , Hersugondo Hersugondo
Published: April 2023

The study aims to examine the mediating effect of third party assurance (TPA) and the moderating effect of financial leverage in corporate social responsibility (CSR) on the relationship between financial performance in the manufacturing industry in Indonesia. The research was conducted on manufacturing companies listed on the IDX in 2018-2020. The analytical method used is panel data regression analysis method and moderation regression model. The results of the study show that CSR has a positive effect on financial performance. TPA has a negative effect on financial performance and does not mediate the relationship between CSR and financial performance. Financial leverage is not significant with financial performance, but moderates the relationship between CSR and financial performance in pure moderation. Then, financial leverage is not significant with TPA, but it can moderate the relationship between CSR and TPA in pure moderation.
Preferensi Risiko dalam Memoderasi Pengaruh Pemahaman Peraturan Perpajakan, Sanksi Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak
Authors: Elsani Karina , Tanno Aries
Published: April 2023

Indonesia as a developing country needs to increase the country's economic growth so that it can be on par with other countries. To make it happen, the State of Indonesia requires a sizable source of funds. As quoted from the official website of the Ministry of Finance, it is stated that the MSME sector has a very large contribution to the national economy and has a significant role in tax revenue. This study aims to examine the effect of understanding tax regulations, tax sanctions and taxpayer awareness on taxpayer compliance with risk preference as a moderating variable. Source data of this study is the primary data from online questionnaire shared in electronic by google form. The research sample is the taxpayers of MSME (Micro, Small and Medium Enterprises) registered at the Tax Service Office (TSO) Pratama Padang Dua as much as 99 respondents. Data analysis techniques using SEM model with Warp Partial Least Square (PLS) computer program version 7.0. The results of this study indicate that understanding of tax regulations has a significant negative effect on taxpayer compliance, while tax sanctions have a positive and insignificant effect on taxpayer compliance and taxpayer awareness has a significant positive effect on taxpayer compliance. Besides that, risk preferences cannot moderate the effect of understanding tax regulations on taxpayer compliance. Meanwhile risk preferences are able to moderate the effect of tax sanctions on taxpayer compliance and risk preferences cannot moderate the effect of taxpayer awareness on taxpayer compliance.

 Keywords: Risk Preference; Tax Sanctions; Taxpayer Awareness; Taxpayer Compliance; Understanding of Tax Regulations
Analisa Krisis Legitimasi dan Pembangunan Berkelanjutan PT Pelindo Bengkulu akibat Konflik Lahan dengan Masyarakat
Authors: Emalia Deasy , Shauki Elvia R
Published: April 2023

Penelitian ini bertujuan untuk menganalisis krisis legitimasi dan pembangunan berkelanjutan PT Pelindo Bengkulu akibat terjadinya konflik lahan dengan masyarakat, dengan menggunakan teori legitimasi sebagai landasan dalam membantu menganalisis dengan memberikan makna terhadap data temuan dari hasil penelitian tentang pengaruh konflik lahan terhadap legitimasi dan pembangunan berkelanjutan perusahaan. Penelitian ini menggunakan strategi penelitian studi kasus dan pendekatan penelitian kualitatif, dengan menggunakan single unit analysis yaitu PT Pelindo Bengkulu. Metode penelitian yang dilakukan pada penelitian ini menggunakan metode deskriptif kualitatif untuk membantu menggambarkan dan menjelaskan hasil temuan dari data penelitian melalui observasi, dokumentasi, dan wawancara yang kemudian akan dilakukan analisis dengan menggunakan metode analisis konten, tematik, dan constant comparative. Penelitian ini mengungkapkan pengaruh konflik lahan terhadap legitimasi dan pembangunan berkelanjutan perusahaan. Penelitian ini berhasil mengungkapkan repairing legitimacy sebagai bentuk krisis legitimasi perusahaan, dan menemukan strategi yang diadopsi perusahaan berdasarkan teori legitimasi, yaitu strategi umum “avoid overreaction/don’t panic” dan strategi legitimasi pragmatis yaitu strategi “deny”, “create monitors”. Penelitian ini berbeda dari penelitian sebelumnya karena penelitian ini dilakukan untuk melihat dari perspektif internal perusahaan dengan menggunakan data primer dan sekunder untuk mengatasi keterbatasan penelitian sebelumnya yang berasal dari media pengungkapan online seperti website perusahaan dan berita online serta melakukan observasi, dokumentasi dan wawancara langsung dengan perusahaan.
Pengaruh Sukuk, Reksadana Syariah dan Total Aset LKNB Syariah terhadap pertumbuhan ekonomi di Indonesia Tahun 2015-2021
Authors: Mudrikah Azizah , Imsar Imsar
Published: April 2023

The principal The aim of the current study is to measure the effects of sukuk, sharia mutual funds, and total lknb sharia assets on Indonesian economic growth. Three independent variables (sukuk, sharia mutual funds, and total assets of sharia financial institutions) are combined with one dependent variable in this study (economic growth). This study's population is based on information from the Financial Services Authority  and the Central Statistics Agency  on sukuk, sharia mutual funds and total assets of sharia financial institutions for the last seven years, namely data from 2015-2020 period. 84 data points were interpolated and a saturated sample technique was used, that is all data from 2015 to 2021. The method of analysis process used is quantitative analysis with collected sources. According to the findings of this study, partial sukuk and total assets of sharia financial institutions have a significant and positive impact on economic growth. Meantime, Sharia mutual funds have a significant negative impact on economic growth. t table has a value of 1.990. count > t table of 5,178 > 1,990 which shows that sukuk influences economic growth in Indonesia. t count > t table of 17,562 > 1,990 which shows that Islamic mutual funds influence economic growth in Indonesia. and t count > t table of 9.0819 > 2.0032 which shows that the total assets of Islamic LKNB influence economic growth in Indonesia. and f count > f table of 155.83 > 2.72. This means that sukuk, Islamic mutual funds and total assets of lknb sharia simultaneously affect economic growth in Indonesia in 2015 – 2021. The Coefficient of Determination is 0.84849, indicating that sukuk, sharia mutual funds and total assets of LKNB sharia have a very strong influence on economic growth. The proportion is 84.84%. So that, the three. control variables of corporate sukuk and total assets of lknb sharia can be economic growth factors
Pengaruh Kepemilikan Investor Institusi Asing Terhadap Volatilitas Harga Saham di Indeks Kompas100
Authors: Farhan Muhamad , Kim Sung Suk
Published: April 2023

This journal investigates the effect of foreign institutional investor ownership on share price volatility with a sample of 207 companies between 2008 and 2021 that are included in the Kompas100 Index. The empirical results of this study indicate that foreign institutional investor ownership reduces share price volatility in Indonesia with control variables: market capitalization, turnover, leverage, and market to book. In addition, we also document the results of research that the greater the market capitalization of a company, the lower the volatility of its share price and foreign investors increase stock trading turnover in Indonesia because it attracts the attention of domestic investors, especially individual investors. Foreign institutional investors also prefer to invest in companies with a market to book rating that have a premium.
Efek Narsisme dan Psikopati Terhadap Praktik Tidak Etis Akuntan
Authors: Yudisthira Adrian , Kuang Tan Ming
Published: April 2023

Personality factors play an important role when a person is faced with a situation that involves moral judgment of right or wrong. A person with dark personality characteristics (dark triad) is very likely to exhibit unethical behavior. Ethical behavior is an important issue for the accountant profession because published financial statements must be accountable to the public, especially for investors and creditors as parties who bear great risks in making their investment and credit decisions. Although many studies have examined the factors causing the unethical behavior of accountants, studies investigating the impact of accountants' dark personalities on ethical decision-making are still scarce. This study aims to examine the effect of two types of dark personalities, namely narcissism and psychopathy, on accountant decision making involving various business ethical situations. The study employed a quantitative approach with primary data obtained from questionnaires. Narcissism is measured through Narcisstic Personality Inventory, psychopathy is measured through Levenson Self-Report Psychopaty Scale, and attitude toward unethical practices used an instrument use d by Bailey (2019). The population was management accountants, public accountants, and public sector accountants with a sample of 103 respondents. Multiple linear regression analysis was performed to test the research hypotheses using SPSS software version 26. The results showed that accountants with dominant narcissistic and psychopathic personalities tend to make unethical decisions.
Faktor-Faktor Yang Mempengaruhi Kondisi Kesehatan Keuangan Pemerintah Daerah Di Provinsi Sumatera Barat
Authors: Monica Monica
Published: April 2023

The Health Conditions of Local Government Finances are useful for viewing and assessing the ability of local governments to manage their respective regional finances. Local governments are expected to maximize revenue and all the potential of the area they have. This is what triggers variations in the Financial Health Conditions in Regional Governments. This study aims to analyze the factors that influence variations in the Financial Health Conditions of Regency/City Regional Governments in West Sumatra Province in 2019-2021. This study uses 57 Financial Report data. This research is a quantitative study using multiple regression analysis to test the effect of each variable on the Financial Health Conditions of the Local Government. Data processing was carried out using SPSS version 26. The results showed that the factor influencing the Financial Health Conditions of Local Governments was Financial Efficiency. While population, community age profile, community welfare level, population density, local revenue, and cost of goods and services have no effect on the condition of the financial health of local governments. This shows that the Regency/City Regional Governments in West Sumatra Province have been able to manage Regional Government expenditures, especially personnel expenditures, so that the Regional Governments can carry out Financial Efficiency well.
Strategi Keberlangsungan Bisnis Dalam Menghadapi Pandemi Covid-19
Authors: Salsabila Afifah Rida , Rossieta Hilda
Published: April 2023

This study aims to understand the impact of the Covid-19 crisis on food and beverage companies and the business continuity strategies carried out by the companies to address the crisis. This study uses case study research with a qualitative approach. The data used in this study is secondary data collected from the chosen sample of food and beverage companies listed on the Indonesian Stock Exchange (IDX) in the form of annual reports, public exposure, news, and other public information during the time of crisis in 2020 and 2021. Sampling was conducted on 18 companies listed in the food and beverage sector on IDX that experienced negative sales in 2020 and 2021. Afterward, clustering was carried out on these companies into three categories based on market capitalization. From each market capitalization category, one company with the highest negative sales rate was selected for analysis. This study unveils that the Covid-19 crisis had a significant impact on each of the companies, not only seen in financial aspects but also in non-financial aspects. The impact of the Covid-19 crisis encourages companies to formulate new strategies to address the crisis and preserve their business continuity, even if they have to change the entire business model
Tinjauan Pemungutan Pajak Pertambahan Nilai Atas Perdagangan Melalui Sistem Elektronik Domestik dan Asing
Authors: Marbun Ronaldi , Rahayu Ning
Published: April 2023

The rapid development of the globalization era demands that everyone and their environment create a breakthrough in the form of sophisticated technology to compete and survive in a fairly high economic competition. For entrepreneurs, technology can be used to innovate and advance their businesses to survive and achieve optimal profits. One form of technological innovation, especially the internet, is e-commerce. This activity is carried out online anywhere, borderless, and often called trading through electronic systems (Perdangangan Melalui Sistem Elektronik, PMSE). The rise of transactions in the form of purchases of digital products and services from traders or trade organizers through electronic systems requires the government to issue tax regulations, namely the Regulation of the Minister of Finance number 48 / PMK.03 / 2020, which aims to save the economy by expanding the tax base and promoting equality in taxpayer treatment. This ruling is a derivative regulation of Article 6 paragraph 13a of the Government Regulation in Lieu of Law (Perppu) number 1 of 2020. The regulation of the Minister of Finance number 48/PMK.03/2020 emphasizes the implementation of VAT on PMSE to promote tax justice and accommodate the shift from a conventional to a digital economy. However, in its implementation, there are certainly many challenges faced by tax administrators, VAT collectors appointed to collect VAT on PMSE, and taxpayers as VAT bearers.
PEMAHAMAN PENGGEMAR KOREAN POP ATAS BEA MASUK PEMBELIAN MERCHANDISE
Authors: Frederica Diana , Alexandra Johanna Rachel Pongoh Immanuela , Iskandar Deni
Published: April 2023

The latest regulatory policies related to import activities are the government's solution to increasing the welfare of domestic entrepreneurs. So with the enactment of a new regulation, namely PMK No. 199/PMK.010/2019, it is hoped that it can reduce the number of imported goods so that people can choose to buy domestic products. In implementing PMK No. 199/PMK.010/2019 pros and cons arise among the public, including Korean POP (Carat) fans. Therefore, the purpose of this study is to find out the understanding of Korean POP (Carat) fans regarding regulations, tax rates, calculations, and import duty payment systems in buying merchandise. As well as, to find out the interest of Korean POP (Carat) fans in buying merchandise after the enactment of new regulations. This type of research is a qualitative research with a phenomenological approach. The type of data used in this research is primary data. The research population is people who have bought Korean merchandise. The sampling method is through the convenience sampling method which is in accordance with the research criteria, namely fans who have purchased merchandise at least once after the enactment of PMK No 199/PMK.010/2019. Data was obtained by distributing questionnaires and conducting interviews with 20 informants. The results of this study indicate that the increase in tariffs raises objections among Korean POP (Carat) fans in buying merchandise because they do not understand the new regulations and official merchandise is only produced in South Korea. However, the increase in import duty rates has not reduced the interest of Korean POP (Carat) fans in buying merchandise. They prefer to buy merchandise through e-commerce or through entrusted services to avoid taxes.
Pengaruh Online Shopping terhadap Peningkatan Kinerja Green Marketing pada Kaum Milenial di Beberapa Kota Besar
Authors: Aziz Abdul , Rahman Hafiz , Rahim Rida , Lukito Hendra , Syafrizal Syafrizal
Published: April 2023

This study aims to determine how much influence online shopping has on improving green marketing performance. The object of research is millennials in several big cities who are considered worthy of research and have a major influence on the development of online shopping and environmental preservation. The data collection process was carried out by filling out a questionnaire which was distributed via WhatsApp. The results of the study show that there is no significant effect of online shopping for the millennial generation on increasing green marketing performance. The moderating variable which contains knowledge about the importance of preserving the environment shows a significant influence on green marketing performance, but is unable to change purchasing decisions for millennials to buy environmentally friendly products. From an analysis of the buying behavior of the millennial generation in online shopping, it was found that the millennial generation understands the importance of protecting the environment. There are several reasons why the millennial generation is not interested in shopping for environmentally friendly products or "green products" in online shopping; the price of eco-friendly products may be too expensive for some people, lack of availability of the desired eco-friendly products on the online market, there is ignorance about where and how to buy these products and it is also possible that millennials prefer to shop online because it is easier and more practical, even though the products purchased are sometimes not always environmentally friendly in meeting their needs when shopping online.
Pengaruh Collateral Assets, Kebijakan Hutang, dan Investment Opportunity Terhadap Kebijakan Dividen
Authors: Putra Angga Firmansyah , Bahri Syaiful
Published: April 2023

The purpose of study is to examine the effect of collateral assets, debt policy, and investment opportunity on dividend policy. The type of research is quantitative approach. The research population food and beverage companies listed on the Indonesia Stock Exchange in 2019-2021. The sample of research by using purposive sampling of the research sample selection of 11 food and beverage companies. The data analysis technique used classical assumption test, descriptive analysis, multiple linear regression, hypothesis testing and determination test. The results show that collateral assets, debt policy, and investment opportunity have no effect on dividend policy. Recommendations for further research are to expand the object and period of the research year so that the research results are more accurate and can be used as a general reference.
Moderasi Kepemilikan Institusional Pada Ukuran Perusahaan dan Profitabilitas Terhadap Manajemen Laba
Authors: Winarsih Tri , Yaumi Sri , Fauzi Maulidza Nur , Askhar Bayu Malikul
Published: April 2023

Menurunnya Stabilitas Nasional dan munculnya berbagai kebijakan baru di tahun pertama Covid 19, khususnya sektor perbankan, berdampak pada penerapan adaptasi baru bagi perusahaan perbankan dalam mengelola kegiatan operasional manajemen perusahaan dan menjaga kesinambungan perbankan dalam memberikan pelayanan terbaik di tengah pandemi. Penelitian ini bertujuan untuk membuktikan seberapa kuat lemahnya kepemilikan institusional memoderasi pengaruh ukuran perusahaan dan profitabilitas terhadap manajemen laba pada perusahaan perbankan di Bursa Efek Indonesia (BEI) selama tahun pertama Covid 19 (2019-2020). Metode penelitian menggunakan kuantitatif deskriptif dengan purposive sampling sebanyak 6 sampel dan 48 data laporan keuangan triwulanan perusahaan perbankan di Bursa Efek Indonesia selama tahun pertama Covid 19 (2019-2020). Teknik analisis data menggunakan regresi linier berganda dengan pengujian hipotesis menggunakan Moderation Regression Analysis (MRA), serta pengolahan data melalui SPSS versi 25. Penelitian ini menunjukkan hasil bahwa ukuran perusahaan dan profitabilitas tidak berpengaruh terhadap manajemen pendapatan. Demikian juga, kepemilikan institusional tidak berpengaruh pada manajemen pendapatan, tetapi setelah digunakan sebagai variabel moderating, kepemilikan institusional menunjukkan hasil yang mampu memperkuat pengaruh ukuran perusahaan dan profitabilitas terhadap manajemen pendapatan.
Faktor-Faktor Yang Mempengaruhi EVA
Authors: Goh Thomas Sumarsan , Erika Erika , Yunita Rahel
Published: April 2023

Capital structure, return on invested capital (ROIC), fixed assets, and net operating profit after tax (NOPAT) are the factors that affect economic value added (EVA). Understanding the potential effects of the independent factors on the dependent variable, which is economic value added (EVA), is the goal. Descriptive statistics, the traditional hypothesis tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), the t-test and F-test, and coefficient of determination were all used in this work. According to descriptive statistics, the data is normal and passes the traditional assumption test. Capital structure largely has no effect on EVA. Significant effects of ROIC, Fixed Assets, and NOPAT on EVA. EVA is impacted simultaneously by the capital structure, ROIC, fixed assets, and NOPAT. The capital structure, ROIC, fixed assets, and NOPAT are independent variables that have an impact on 35.2% of the dependent variables, while other variables have an impact on 64.8%.
SENTIMENT ANALYSIS OF CONTENT PERMENKOMINFO NO.5 OF 2020 USING A CLASSIFICATION ALGORITHM
Authors: Amada Mohammad , Munawar Munawar , Pilliang Marzuki
Published: April 2023

This study aims to evaluate the impact of the policy issued by the Minister of Communication and Information Technology (PERMENKOMINFO No.5 of 2020) on the public's ability to access content through Private Scope Electronic System Providers (PSE). The study uses sentiment analysis and data classification methods to analyze the content of PERMENKOMINFO No.5 of 2020 and provides results on the accuracy of sentiment prediction. The results of the study show that the data classification method in sentiment analysis can provide accurate results in predicting the sentiment towards the content of PERMENKOMINFO No.5 of 2020. The study also highlights the need for improvement and better policy to ensure the interests of the public in accessing online information. The negative sentiment of 80.34% obtained through sentiment analysis provides important contributions for policy evaluation and feedback for improvement. This study provides valuable insights into the public's sentiment towards the PERMENKOMINFO No.5 of 2020 policy and its impact on their ability to access content. It also contributes to understanding the legal uncertainty in accessing content and reinforces the case for better policy to ensure the interests of the public.
Dialogue and Existence in Jorge Luis Borges’s ‘The Secret Miracle’: A Buberian Reading
Authors: Faraco Humberto R. Nύñez
Published: April 2023

This article offers a Buberian reading of Jorge Luis Borges’s story ‘The Secret Miracle’ (‘El milagro secreto’), a work that deals with the persecution of the Jews following Hitler’s invasion of Czechoslovakia in March 1939. Borges read and translated Buber in his youth, at a time in which he had become interested in Jewish mysticism and Jewish culture in general. By examining Borges’s tale in relation to key notions in Buber’s moral philosophy, this article seeks to produce an interpretation of ‘The Secret Miracle’ as a tribute to the Jewish people. Reference to other works dealing with Nazism is made in order to highlight the influence of Buber on Borges’s moral-philosophical thought.
Formation and development of market land relations in the territory of Ukraine
Authors: Dobriak D. , Shkuratov O.
Published: April 2023

The historical sketch of scientific, legal and economic principles of formation and development of market land relations in the territories of Ukraine from IX to XXI century has been covered. Taking into account the mistakes and lessons learned in this area will enable the formation of an effective system of development of market land relations in modern Ukraine and ensure the introduction of agricultural land into economic circulation.
Justification of the essence of forest ecosystems as natural objects of property rights of the Ukrainian people
Authors: Kovaliv O. , Botsula O.
Published: April 2023

This article considers the challenges of using and protecting forest ecosystems as natural objects of Ukrainian property rights. It has been proved that as a result of unsystematic nature use and neglect of constitutional requirements, in Ukraine there is a significant decrease in the level not only of forest productivity, but also deterioration of the environment. The directions of the land ownership reform and its natural resources and management approaches in forest ecosystems through the prism of the national interests of Ukraine have been proposed.
Accounting as a source of information for calculating rent for special use of water
Authors: Zanko B.
Published: April 2023

The necessity of accumulation in the accounting system of information used for calculation of rent for special use of water, the composition of which is caused by the requirements of tax legislation has been substantiated.
Effect of combinations of post-herbicide with plant growth regulators and microfertilizer on soybean growth rates
Authors: Gutianskyi R.
Published: April 2023

This article shows the effects of combinations of post-herbicide Tabezon + Lemur with plant growth regulators Atonik Plus, Emistym C and micronutrient Nanomix on infestation of crops, cultivated plants, nitrogen fixing tubers, yield and quality of soybean seeds, depending on the timing.
Yield of winter wheat and oats depending on the systems of basic cultivation of soil in short-term crop rotation
Authors: Kryvenko A.
Published: April 2023

It has been determined that in the conditions of the southern Steppe of Ukraine, using the system of basic soil cultivation, the best conditions for the formation of the winter wheat crop in the 2nd and 4th crops and in the 3rd oat culture were created. Polygonal soil cultivation has shown itself best in the 1st winter wheat culture. The highest yield was observed after a black couple and a mixture of peas and mustard.
Scientific aspects of export-import operations of agroindustrial complex of Ukraine
Authors: Skrypchuk P. , Fedyna K. , Pavlov K.
Published: April 2023

The article substantiates the scientific aspects of export-import operations of the agro-industrial complex of Ukraine. The analysis and the prospective areas of the agro-industrial complex in the international market have been analyzed.
Features of the reformed agricultural enterprises territories optimization
Authors: Shkurchenko Yu. , Kotyk Z.
Published: April 2023

The article substantiates the peculiarities of optimization of the use of reformed agricultural enterprises. The necessity of organization of territory and land use taking into account ecological requirements concerning soils, relief, pollution of the territory, restrictions caused by landscape features, as well as measures for the development and improvement of agricultural lands have been proved. At the same time, the regulation of the territory of newly created agricultural enterprises is to create conditions for improving the culture of agriculture, restoration and increase of soil fertility, and on this basis, an increase in the gross production of agricultural products, as well as the rational use of technology and labor resources.
Restoration of fertility of the tech soils of Irshan mining and concentrating combine
Authors: Veremeienko S. , Didora V. , Savrasykh L.
Published: April 2023

This paper deals with agroecological state of disturbed soils on the territory of the Irish Mining and Processing Plant, where titanium raw material is extracted. The analysis of the suitability of the tech soils of the 10–30 year period of disclosure with the application of the fertile soil layer has been carried out and the possibility of using the lupine of the narrow-leaf as a sideral and nitrogen-fixing culture for biological regeneration and restoration of their fertility has been studied. The high symbiotic efficiency of the formation of tubers, the accumulation of nitrogen and the use of green mass and root lobular margarine lobules for reproduction of fertility have been proved. It has been proved that the overgrowth phytomass and roots of lupine superficial roots accumulation contribute to the accumulation of nitrogen in the amount of 42–46 kg/ha, and the symbiotic fixed nitrogen of air — 134–156 kg/ha.
Morphogenetic analysis of the stability of water macrophytes development in the short-term biomonitoring of water ecosystems of the Polissya of Ukraine
Authors: Fedoniuk T.
Published: April 2023

This paper substantiates that Morphogenetic changes in some species of plants growing freely within the limits of the Teterevskyi ecological corridor are informative indicators of the sustainable development of aquatic ecosystems, and the regularities of the distribution of the indices of integrated fluctuation asymmetry are a prerequisite for assessing the quality of water in the Polissya area of Ukraine.
Biotesting of contaminated washing and disinfectants for milk equipment of soils
Authors: Kryvokhyzha Ye.
Published: April 2023

This paper deals with the results of biotesting of soils, which are contaminated with cleaning and disinfectants for milk equipment, using corn. The author has found that the soil content of 1000 mg / kg of Eco chlor, Basix and Di chlor means a reduction in the mass, length of the stem and length of the longest root, on average, by 42.4%.
Current state and prospects for the creation of new objects of the nature reserve fund of the Poltava region
Authors: Tymoshenko L.
Published: April 2023

It has been investigated that the level of plots of land in the Poltava region is 77.3%, which is a prerequisite for the development of methods for assessing the status of protected areas and taking measures to optimize them. It has been revealed that in the network of the nature reserve fund of the region there are 387 objects with the total area of 142.4 thousand hectares, which is only 4.95% of the actual area of the natural reserve fund of the region. It has been determined that objects of local significance prevail in the structure of the nature reserve fund of the studied region. The lowest is the indicator of the territory’s protection in the Poltava and Hrebinky districts, which requires urgent measures to optimize the regional econet. The attention is focused on the green plantations of the cities and adjacent to them forest areas that are part of the buffer zones at the crossroads of regional and national eco-corridors as territories promising to expand the nature reserve fund of the Poltava region.
The role of agroholdings in the structure of land resources of Ukraine
Authors: Bochko O.
Published: April 2023

A comparative analysis of the structure of land resources of Ukraine and the world has been conducted in the article. It is substantiated that the majority of Ukrainian shareholders are ready to sell the land, but some plan to realize only a certain part of it. The features of the natural resource base have been identified, including the unevenness of the structure of the allocation of land resources and the ratio of fertile land in the country; the discrepancy among the main placement of productive forces, the resettlement of people, as well as among the location of fuel and energy, water, forest resources within the country; a high level of concentration of major types of industrial resources on a small number of their sources. The process of creation of agroholdings has been investigated and their role in the structure of land resources of Ukraine has been revealed. It has been substantiated that due to agroholdings, the yield of wheat has increased, which contributed to an increase in the volumes of exports of these products.
Haricot bean common as a factor in environmentalizing agricultural production
Authors: Mazur O.
Published: April 2023

This paper deals with the analysis of ecological plasticity and stability of bean sort-type varieties for resistance to disease, depending on varietal characteristics and environmental conditions. Sorttype varieties are differentiated according to the variability of stability in accordance with their reaction to conditions of cultivation in the research area. Estimation and distribution by magnitude of plasticity and stability specimens varieties to diseases made it possible to allocate ecologically adapted genotypes for resistance to diseases.
Intensity of reduction of concentration of nitrates in cereal crops grains depending on the period of storage
Authors: Tkachuk O. , Yakovets L. , Vatamaniuk O.
Published: April 2023

The danger of plant pollution with nitrates and harm from them in the human body has been highlighted. The author has investigated the dynamics of the concentration of nitrates in wheat winter and spring barley depending on storage period after thrashing. There is a tendency to decrease the content of nitrates in grain depending on the terms of its storage.