bluuebunny/crossref_metadata_2025 huggingface dataset:
The Effect of Credit Development and Interest Income on Profits at Bank bjb
Authors: Yudianto Agus , Nurpratama Meddy
Published: February 2024

The economic activity of a country is inseparable from the traffic of money payments, where the banking industry plays a very strategic role, it can be said to be the lifeblood of the economic system, banks have the main function as an intermediary service with their main activities collecting funds from the public and channeling them back to the public and also as the center of a complex financial structure both nationally and internationally, where the objective is to support the implementation of national development. Identify problems that will be discussed further are as follows: How is the development of credit in 2012-2018 at bank bjb, How is the development of interest income in 2012-2018 at bank bjb, How is the development of profit in 2012-2018 at bank bjb, How is the influence of credit development on profits in 2012-2018 bank bjb, How is the influence of the development of interest income on profits in 2012-2018 at bank bjb. Given this problem to solve the problem between the effect of credit development and interest income on earnings, the researcher uses a simple regression coefficient
The Effect of Credit Risk And Efficiency on Bank Performance in Indonesian Banking: With Liquidity as A Mediation Variable
Authors: Nursyirwan Vivi Iswanti , Dewi Melina Sari
Published: February 2024

Bank performance is important in the stability of a country. If a bank's financial performance is poor, it will have an impact on channeling funds to who need funds and will hinder the economy of a country. Therefore, this research was conducted to examine the factors that influence bank performance. This research has developed novelty that is of from research before with the use of an intermediary variable is Liquidity. This research uses secondary data in the form quarter time series from 2013 to 2019. The population and samples in this study are 41 conventional banks. The sampling technique used is exhaustive sampling method. The data analysis technique used is Path Analysis and Sobel Test to measure Intervening variables. The results of research on substructure I that partially Credit Risk and Efficiency have a negative and significant effect on Bank Performance, while the level of Liquidity has no effect on Bank Performance. In substructure II, Credit Risk and Efficiency do not affect the Liquidity Level. For the path analyze results in this research using the single test, it is found that the liquidity level does not interfere in the effect of credit and efficiency on bank performance.
The Effect of Audit Opinion and Audit Committee on Audit Delay with The Reputation of The KAP as Moderating
Authors: Umami Akmalludin , Rosharlianti Zulfa
Published: February 2024

This study aims to determine whether the Audit Opinion and the Audit Committee will affect the Audit Delay. And whether the KAP's reputation is able to moderate the Audit and Audit Committee's Opinion on Audit Delay. This study also involves independent variables, namely Audit Opinion and the Audit Committee. And also involves a moderating variable, namely the reputation of the hood. The type of research used in this research is associative research with a quantitative approach. The data collection technique in this study is secondary data with data collection methods, namely documentation. The study was conducted on 40 property and real estate sector companies listed on the Indonesia Stock Exchange in 2016-2020. Based on the test results, it proves that the Audit Opinion and the Audit Committee have a simultaneous effect on Audit Delay. This study also proves that audit opinion can affect audit delay, while audit committee has no effect on audit delay. This study also shows the results that the reputation of the company is able to moderate audit opinion on audit delays. The reputation of the KAP is not able to moderate the influence of the audit committee on the audit delay.
Financial Contagion and Good Corporate Governance on Bank Companies Performance in Indonesian Stock Exchange
Authors: Sugiyanto Sugiyanto , Tukiyat Tukiyat
Published: February 2024

This study aims to examine the effect of fianancial contagion and good corporate governance on company performance of banks company listed on  Indonesia Stock Company. Corporate governance is measured using the number of independent commissioners, frequency of board meetings, and attendance at board meetings. This study has two dependent variables, namely market performance as measured by Price Earning Ratio (PER) and operational performance as measured by return on equity (ROE). The analysis method used is multiple regression models with two dependent variables. The results showed that the contagion effect had a positive influence on the company's PER performance but did not have an effect on the company's ROE performance. Meanwhile, corporate governance through the board of directors' meeting is able to have an influence on ROE performance but not on PER. This shows that when there is a domino effect from another country it will have an influence on share prices in the market.
The Influence of Profitability, Liquidity, Leverage, Activity and Company Size on Sustainability Report Disclosure
Authors: Haris Haris , Negoro Dimas Angga
Published: February 2024

Sustainability Report is the practice of disclosure, accountability and measurement of organizational (company) performance in achieving sustainable development goals to both internal and external stakeholders. On this basis, the study aims to determine the form of business responsibility that is oriented towards fulfilling public expectations of the existence of a business in the hope that the company will gain public legitimacy. This study aims to determine the effect of profitability, liquidity, leverage, activity, company size on sustainability report disclosure, using panel data regression on 12 companies engaged in the mining industry listed on the Indonesia Stock Exchange and actively distributing sustainability reports and annual reports during the period from 2014 to 2018. This study uses panel data regression, the dependent variable in this study is the sustainability report as measured by the sustainability discloser index under the parameters of the Global Reporting Initiative (GRI). The results of the study indicate that the firm size variable affects the disclosure of the sustainability report, and Liquidity Profitability, Leverage, whilst the activity has no effect on the sustainability report.
The Effect of Regional Original Income, General Allocation Funds and Natural Resource Revenue Sharing Funds on Capital Expenditure
Authors: Ruhiyat Endang , Handayani Wuri
Published: February 2024

The purpose of this research is to analyze Regional Original Revenues, General Allocation Funds and Natural Resource Revenue Sharing Funds on Capital Expenditures local government in the province of Banten in the past 10 years. The research design used in this study is an associative method. The analytical model used is quantitative. The variables used are Regional Original Revenues, General Allocation Funds and Natural Resource Revenue Sharing Funds as independent variables and Capital Expenditures as the dependent variable. The sample used in the budget realization report for 10 years from 2011 to 2020. The data analysis technique used is descriptive statistics and panel data regression analysis using Eviews 9 software. The analytical tool used is the Panel Data Regression Model Selection, Classical Assumption Model, Determination Coefficient, F Test and t-Test. Based on the results of the study it was found that (1) Regional Original Revenues, General Allocation Funds and Natural Resource Revenue Sharing Funds show together have an effect Capital Expenditures; (2) Regional Original Revenues partially has no effect Capital Expenditures; (3) General Allocation Funds partially has no effect Capital Expenditures; (4) Natural Resource Revenue Sharing Funds partially has no effect Capital Expenditures
Impact of Company Characteristics, Liquidity, and Good Corporate Governance on Tax Aggression
Authors: Ismanto Juli , Purnomo Listiya Ike , Cahyani Yenni , Rifai Ahmad , Ruhiyat Endang
Published: February 2024

This study aims to determine the impact of company characteristics, liquidity, and good corporate governance on tax aggressiveness. As secondary data, annual report information from companies included in the LQ45 index and listed on the IDX between 2016 and 2020 is utilized. The sample size was fourteen companies. The study used regression analysis of panel data as a methodology. The results indicated that the liquidity variables partially influenced tax aggressiveness, whereas the company's characteristics and good corporate governance did not. The test results suggest that if the liquidity level is low, it will reduce the level of creditor trust and result in a decrease in the level of capital loans by creditors; therefore, the company will maintain its liquidity level so as not to engage in tax avoidance.
The Effect of Inflation and The Rupiah Exchange Rate on Stock Return
Authors: Januar Ria Anggun , Afridayani Afridayani
Published: February 2024

This study aims to analyze the effect of inflation and the rupiah exchange rate on stock returns of property and real estate companies listed on the Indonesia Stock Exchange in 2015- 2020. The independent variables (independent) used in this study are Inflation and Rupiah Exchange Rate, while the dependent variable (dependent) is Stock Returns. The research method used is Descriptive Statistics, Classical Assumption Test, Hypothesis t-Test and Hypothesis F Test. The population in this study is 28 Properties and Real Estate Sector companies listed on the Indonesia Stock Exchange from 2015-2020.  The selection of the research sample was based on the purposive sampling technique. Based on the results of the data analysis that has been carried out, it can be concluded that part there is an effect of Inflation on Stock Return, partially there is an effect of Rupiah Exchange Rate on Stock Return. And simultaneously there is the effect of Inflation and the Rupiah Exchange Rate on Stock Return
The Effect of Tax Planning, Profitability, Tunnelling Incentive and Capital Intensity Towards Transfer Pricing Indication
Authors: Nausika Chilma Layla , Simbolon Ika Pratiwi , Reyes Mila
Published: February 2024

This investigation aims to examine transfer pricing signals that may be impacted by tax strategizing, profitability, tunneling motivations, and capital intensity. The study utilized a sample of 25 mining firms listed in Indonesia between 2015 and 2019. This study employed a quantitative methodology utilizing panel data and multiple linear regression models. The present study has determined that transfer pricing is not influenced by tax planning, profitability, and capital intensity, while tunneling incentives significantly impact transfer pricing.
Analysis Of Financial Performance of Depok City Government
Authors: Halimah Imar
Published: February 2024

This study aimed to determine the financial performance of the Depok City Government in 2016 and 2017. The data used in this study is the 2017 financial report, then analyzed using the ratio of independence and compatibility. The results of the analysis state that the financial performance of the Depok City Government in the aspect of independence in 2016 was 59%, and in 2017 has increased by 74%; this is included in the sedan category. Meanwhile, from the aspect of compatibility, it is not good in indirect expenditure, namely in 2016 by 25% and 2017 by 28.6%. In contrast, direct expenditure is likely reasonable in 2017, namely 54.4%, compared to 2016, only 49.5% in the poor category. The Depok city government is expected to strive to further increase its PAD by optimizing resource management and expanding sectors with the potential to increase PAD so that it does not depend on revenue from the Central Government.
Principal Participatory Leadership Style, Organizational Culture, Teacher Achievement Motivation
Authors: Akbar Islam Ali
Published: February 2024

This survey aims to explore how the Participatory Leadership Style of Principals impacts organizational culture and teacher motivation achievement in Integrated Islamic Primary Schools located in Pondok Aren South Tangerang, Banten. The study involved 204 teachers, with 135 samples collected using a random sampling technique. A correlation technique using a questionnaire was used to analyze the data. The study revealed that there is a positive and significant relationship between the Participatory Leadership Style of Principals and teacher achievement motivation, as well as between organizational culture and achievement of teacher motivation. Moreover, there is also a positive and significant relationship between the Participatory Leadership Style of the principal and organizational culture together with teacher motivation achievement.
Social Media, Word of Mouth, and Consumer Purchase Decisions During COVID-19 At Viva City Cafe
Authors: Firdaus Muhamad Fulaisum , Mahfudoh Mahfudoh , Inayatuddiniyah Inayatuddiniyah
Published: February 2024

This study aims to determine the effect of social media and word of mouth on consumer purchasing decisions during the Covid-19 pandemic at Viva City Cafe. The method used is distributing questionnaires to all customers who have purchased products that cannot be counted. The results showed that there was no significant influence between social media on consumer purchasing decisions, there was a significant influence between word of mouth on consumer purchasing decisions, and there was a significant influence difference between social media and word of mouth on consumer purchasing decisions. This research is relatively new and has yet to be carried out by many previous researchers.
The Effect of Receiving Local Tax on Regional Original Income in Surabaya City
Authors: Setyawati Vincentia Devina , Putri Johana Raycia
Published: February 2024

Street Lighting Tax (PPJ), Land and Building Tax (PBB), and Land and Building Title Transfer Duty (BPHTB) are types of local taxes whose income is more significant than other taxes. This research aims to determine the influence of receiving PPJ, PBB, and BPHTB on original regional income in Surabaya City. The population used in this research is the report on the realization of PPJ, PBB, BPHTB, and original regional income in Surabaya City from 2013-2020. The data used in this research are quarterly, so the sample used is as much as 32 quarters. The data analysis technique used a model test, multiple linear regression analysis, coefficient of determination, and t-test. Based on the research results, it can be obtained that PPJ has a significant impact on original regional income, and PBB has a significant impact on original regional income. In contrast, BPHTB has no significant impact on original regional income. Regional governments must periodically disseminate BPHTB payments to increase public awareness of paying taxes.
Accountability for Village Fund Allocation Management in the Administration of Sambong Village, Ngasem District, Bojonegoro Regency
Authors: Yakin Moch. Ainul , Nugroho Mahendra Adhi
Published: February 2024

This study aims to determine the accountability of village fund allocation, known as ADD management, in Sambong Village, Ngasem District, Bojonegoro Regency, to realize good governance. Then it was intended to know and explain the planning system and the joint implementation of the responsible management system for managing the Allocation of Regional Funds (ADD) in Samboing Village, Ngaseim District, Kabuipateiin Boijoigoiroi. Furthermore, to know how far the accountability of ADD management will affect the accountability of ADD management in improving social welfare happened. This research technique uses qualitative descriptive research methods. in the form of written or spoken words from people and informant who can provide direct information that research requires. The results of this study were under applicable regulations. The planning stage begins with holding hamlet meetings and involving the local community. However, the activeness of Village Institutions could have been more enthusiastic in the process of ADD activities when conducting Musrenbangdes. The stages of implementing ADD management were carried out by an implementing team that was trusted to manage the activities to be carried out, and the budget used was announced by installing information boards; however, to realize good governance, village staff had difficulty finding workers and were afraid of protests from some village communities. The accountability stage of ADD management uses various types of reports, and the difficulty level is accountability for the ADD management process, namely, rules that are easy to change. However, this is relatively easy because it creates new challenges that can be used as a basis for learning to improve productivity and performance in ADD management to realize good governance.
Deferred Tax Expense, Sales Growth, Capital Intensity, Transfer Pricing and Tax Avoidance
Authors: Apriliani Shanda , Hidayati Wahyu Nurul
Published: February 2024

This study aims to examine the effect of deferred tax expense, sales growth, capital intensity, and transfer pricing on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange from 2016-2022. This method of research is quantitative research. The number of samples used in this study amounted to 49 companies from 7 companies in the energy sector, obtained using purposive sampling based on predetermined criteria. The data is secondary data, which audited financial statements for the 2016-2022 period obtained through the official website of the Indonesia Stock Exchange. The data analysis techniques used are descriptive statistics and panel data regression analysis using the Eviews 9 application software. The resulting study reveals that deferred tax expense partially affects tax avoidance, sales growth partially affects tax avoidance, capital intensity partially does not, and transfer pricing partially does not affect tax avoidance. Meanwhile, deferred tax expense, sales growth, capital intensity, and transfer pricing simultaneously affect tax avoidance.
Analysis of Management of Village Fund Allocation in Sumberjo Village, Margomulyo District, Bojonegoro Regency
Authors: Muhhariawan Puryadi , Nugroho Mahendra Adhi
Published: February 2024

This study aims to analyze the management of village fund allocation (ADD) in Sumberjo Village, Margomulyo District, Bojonegoro Regency. This research uses a qualitative approach by conducting in-depth interviews and collecting data through field observations and analysis of documents related to ADD management in Sumberjo Village. The collected data was analyzed using a descriptive method to identify the problems and challenges faced in managing ADD and to analyze the effectiveness of using these funds. The results of the study show that the management of ADD in Sumberjo Village faces several problems, including a lack of transparency and accountability in the use of funds, low community participation in making decisions regarding the use of ADD, and limited understanding and capacity of village officials in managing these funds. This research also reveals several efforts made by the village government to improve the management of ADD, such as involving the community in planning and monitoring the use of funds, as well as conducting training and mentoring to increase the capacity of the village apparatus. In improving ADD management in Sumberjo Village, it is recommended that the village government increase the understanding and capacity of the village apparatus in managing these funds and strengthen the monitoring and evaluation mechanisms for the use of ADD. In addition, collaboration with related parties, such as government agencies, communities, and non-governmental organizations, must be increased to support more effective and sustainable management of ADD.
Pengaruh Cash Flow dan Leverage terhadap Cash Holding
Authors: Rini Ratih Setyo
Published: February 2024

This study aims to determine the Influence of Cash Flow and Leverage on Cash Holding, an Empirical Study on Manufacturing Companies in the Food and Beverage Sub-sector listed on the Indonesia Stock Exchange in 2015-2020. This type of research is quantitative where to get a sample of 66 data using the purposive sampling method. This study uses secondary data from the annual report on the idx.go.id web which is then processed by panel data regression analysis using EViews 10. The results of this study are simultaneously that cash flow and leverage have a significant effect on cash holding. Partially, cash flow has no effect on cash holding. However, partially leverage has a negative effect on cash holding
Analisis Keputusan Pembagian Dividen yang Dipengaruhi oleh Investment Opportunity Set, Free Cash Flow, Kebijakan Hutang dan Collateralizable Assets
Authors: Prakasa Agris Haryanto , Munandar Agus
Published: February 2024

The background of this study is begins with the high intensity of competition that occurs in go public companies in the Bursa Efek Indonesia. The purpose of this study is to find out the amount of dividends distributed by the company and find out what factors affect the distribution of company dividends. Samples used in this study are obtained 20 companies, the company's sample consists of secondary data collected for data processing. 20 companies are samples that selected from index LQ45 population and constantly listing in index LQ45 since 2018-2020. The process of data processing using statistica tools Eviews-10. The final result of this study are simultaneously IOS, FCF, Leverage, and CA has significant affect to dividend policy; while the variable of leverage has negative affect but IOS, FCF, CA has no affect toward the dividend policy.
ANALISIS PENERAPAN AZAS KEADILAN , STUDI KASUS PELUNASAN DIPERCEPAT PEMBIAYAAN MURABAHAH BANK SYARIAH
Authors: Kambut Anasril
Published: February 2024

AbstrakPembiayaan Murabahah merupakan penyediaan dana dari Bank Syariah yang menggunakan skema jual beli. Skema ini dipraktikkan untuk berbagai macam produk pembiayaan meliputi ; pembiayaan properti, pembiayaan kendaraan bermotor, pembiayaan produktif, dan lain sebagainya. Skema Murabahah masih mendominasi pembiayaan pada sektor Perbankan Syariah. Muncul persoalan di masyarakat terkait pelunasan dipercepat pembiayaan murabahah. Berdasarkan studi review terdahulu, instrumen Internal Rate of Return (IRR) dapat digunakan Bank Syariah untuk mendapatkan nilai pelunasan yang mencerminkan azas keadilan. Kesimpulan penelitian kualitatif ini Bank Pembangunan Syariah mampu mengimplementasikan kebijakan pelunasan dipercepat yang adil, tidak memberatkan Nasabah dan tidak merugikan Bank.
FAKTOR YANG MEMPENGARUHI KEBIJAKAN DALAM PEMBERIAN KREDIT PADA PERBANKAN UMUM KONVENSIONAL
Authors: Sorongan Fangky A
Published: February 2024

Banks are one of the important sectors for the economy in Indonesia. The biggest risk in banks comes from the provision of credit, therefore banks must conduct credit risk analysis and still prioritize the principle of prudence in channeling credit. This research was conducted with the aim to find out what factors could influence policy in lending. The type of research used is quantitative research using secondary data. The results of this study indicate that Third Party Funds (DPK) have a significant positive effect on lending to commercial banks in Indonesia. Capital Adequacy Ratio (CAR) has no effect on lending to commercial banks in Indonesia. Non Performing Loans (NPL) have a significant negative effect on lending to commercial banks in Indonesia. The IDR / USD exchange rate has no effect on lending to commercial banks in Indonesia. The BI Rate has no effect on lending to commercial banks in Indonesia.
PENGARUH TRANSAKSI HUBUNGAN ISTIMEWA TERHADAP TARIF PAJAK EFEKTIF DENGAN LEVERAGE SEBAGAI VARIABEL MODERATING
Authors: Indradi Donny , Setyahadi Mulyer Mananda
Published: February 2024

This research aim  to find out the influence of a related relationship on an effective tax rate with leverage as a moderating variable to the manufactur companies which are listed in Indonesia Stock Exchange during the 2011 â€“ 2015 periods. This study uses quantitative research methods with secondary data obtained through prantara media that have been processed and documented. The population in this research is forty four companies after choosing to use purposive sampling to be as many as nine companies with five years of research so that the total sample of 45. This research uses hypothesis test instrument that is multiple linear regression test, partial test (t test), coefficient of determination test, correlation coefficient test, and Moderated Regression Analysis (MRA) with 5% significance level. The result of this research is that the related relationship transaction which is measured using the variable of the related party and the related party debt have significant effect to the effective tax rate, and this research shows that leverage can not moderate the relationship between the related relationship to the effective tax rate
Pengaruh Pendapatan Ijarah Terhadap Profitabilitas (ROA) Pada PT Bank Syariah Mandiri Tbk Periode 2015-2019
Authors: Suhartono Suhartono , Octavia Dyah , Kamal Fahmi , Hakim Lukman , Kuspriyono Taat , Agustina Teni
Published: February 2024

One of the functions of the bank is to collect public funds which are used for the benefit of all parties. There are many factors that can increase bank profits in managing public savings. The purpose of this study is to determine the impact of ijarah income on profitability (ROA) in BSM. The data used by researchers is quantitative secondary data from the 2015-2019 period using statistical methods of correlation coefficient test, coefficient of determination test, and simple linear regression test. Where the data is processed using manual calculations with the SPSS v20 formula and application with the results of the correlation coefficient test of 0.906 or 90.6%, which means that the correlation level of ijarah income to profitability (ROA) is very influential with the degree of perfect correlation level. For the results of the determination coefficient test of 0.820 or 82% because the calculation results are close to 1, it means that ijarah income has a positive impact on profitability (ROA). Simple linear regression with a calculated F value of 82.848 with a significance level of 0.000, it can be concluded that there is an effect of Ijarah Income on Profitability (ROA).
Analisis Tata Kelola Bank Syariah, Leverage, Manajemen Laba dan Kinerja Keuangan
Authors: Zenabia Tsarina
Published: February 2024

Corporate governance (CG) was still the first issue in predicted of behaviour of management and how are they managing their banking profits, while measurement of earnings using by modified Jones Models it was used to counting the value of accrual discretionary, and Return on Aset (ROA) as a proxied for financial performance. There are three structure models in this study, first models has proving that variable CG and Leverage had a significant effect on earning management the probability value of F statistic is shown at 0.000 < 0.05, adjusted R square value is 46.58%. The second model had found that variable CG and Leverage has a significant effect on financial performance, those probability value of F statistic shown at 0.008 < 0.05, adjusted R square value is 33.75%. Likewise, as the second model,  the third model has shown that all independent variables have a significant effect on the dependent variable, and the probability value F statistic has proved at 0.012 < 0.05 and the adjusted R square value shown at 32.79%. During periods of research indicated that Sharia Islamic Banking has been doing earnings management by increasing or decreasing profits.
Corporate Social Responsibility, Konservatisme Akuntansi, Timeliness dan Earning Rensponse Coefficient dengan Leverage sebagai Variabel Moderasi
Authors: Holiawati Holiawati , Rizky Astri Melani , Ruhiyat Endang
Published: February 2024

The aim of this research is to determine the effect of corporate social responsibility, accounting conservatism and timeliness and then leverage it as a moderate variable toward earning response coefficient in consumer goods sub-sector manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) during 2016-2019. This research is a quantitative study with 28 total samples which is there are 112 data researched. Based on the T-test it result is known that the accounting conservatism variable and leverage-moderated corporate social responsibility variable affect toward earning response coefficient. The timeliness variable and leverage-moderated timeliness have a negative influence on the earning response coefficient. Meanwhile, the corporate social responsibility variable and the leverage-moderated accounting conservatism are not affected by the earning response coefficient
Pengaruh Penyalahgunaan Teknologi Informasi dan Pemahaman Ajaran Tamansiswa Tri Pantangan terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi
Authors: Wardani Dewi Kusuma , Andini Sella Putri
Published: February 2024

Looking at the current situation, fraudulent behavior commited by accountants and accounting student as prospective accountants still occurs frequently. This study aims to examine the effect of misuse of information technology and understanding of tamansiswa tri pantangan teachings on academic fraud behavior of accounting students as prospectives accountant.. The research method used is quantitative. The sample in this study was obtained from accounting students from the 2019-2021 batch at Sarjanawiyata Tamansiswa University, using the convenience sampling method. The number of samples used were 114 respondents. Data analysis in this study used multiple regression analysis. The results of the study show that misuse of information technology has a positive effect on academic fraud behavior. Meanwhile, understanding of the teachings of tamansiswa tri pantangan have a negative effect on academic cheating behavior. The research is used for consideration for student and universities in responding to cases of academic fraud in order to maintain the quality of academic learning. The results of this study are expected to provide information for universities so that they can evaluate regulations or policies regarding academic cheating. Strictly speaking, regulations can reduce the level of academic fraud so that in the future there will be no more cases of academic fraud in tertiary institutions
Capital Intensity, Earning Management and Tax Aggressiveness: The Moderation Role of Related Party Transactions
Authors: Rahayu Sri , Trisnawati Estralita , Firmansyah Amrie
Published: February 2024

This study aims to determine the effect of capital intensity and earnings management on tax aggressiveness with related party transactions as a moderator. Actions of tax aggressiveness carried out by the existence of company management policies have an impact on the government. The resulting impacts include declining tax revenues in Indonesia due to a reduction in the tax burden that should be paid. The objects in this study are manufacturing companies listed on the Indonesia Stock Exchange, namely in the period 2016 â€“ 2020. This research uses a quantitative approach, purposive sampling method, and with secondary data. From the criteria set out in this study, a total of 275 company financial reports were obtained for analysis. The results of the tests in this study indicate that earnings management has a significant positive effect on tax aggressiveness, related party transactions are able to moderate and also have a significant positive effect on earnings management on tax aggressiveness. While capital intensity has no effect on tax aggressiveness as well as related party transactions are not able to moderate capital intensity on tax aggressiveness.
Pengaruh Kompensasi Manajemen dan Proporsi Dewan Komisaris Independen terhadap Tax Avoidance dengan Kepemilikan Institusional Variabel Pemoderasi
Authors: Rahmalya Nanda , Muanifah Suciati
Published: February 2024

This study aims to determine the effect of management compensation and the proportion of independent commissioners on tax avoidance. With the moderating variable, namely institutional ownership. The sample for this research is industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Using a purposive sampling method with a population of 50 companies and a research sample of 6 companies with observations for 5 (five) years, namely the 2017-2021 period. The results of the study prove that (1) Management Compensation and the Proportion of Independent Commissioners have a simultaneous effect on Tax Avoidance. (2) Management Compensation has no effect on Tax Avoidance. (3) The proportion of Independent Commissioners has no effect on Tax Avoidance. (4) Institutional Ownership weakens the relationship between Management Compensation and Tax Avoidance. (5) Institutional Ownership weakens the relationship between the Board of Commissioners' Proportion of Tax Avoidance.
Faktor-Faktor Yang Mempengaruhi Perilaku Pengelolaan Keuangan Mahasiswa Politeknik Caltex Riau
Authors: Arifulsyah Hamdani , Yuliantoro Heri Ribut , Bhayangkara Abdi
Published: February 2024

This study aims to determine whether financial literacy represented by knowledge of basic financial skills, savings and credit, investment, risk management and the campus environment has an effect on financial management among students of the Caltex Riau Polytechnic. The data used is the result of a questionnaire distributed to all Caltex Riau Polytechnic Students. The research method used to analyze data and test hypotheses is multiple linear regression. The population of this study were all students of the Caltex Riau Polytechnic, totaling 2,055 people and 130 people who filled out the questionnaire, of this number, they had met the minimum number required in the Slovin formula. The results of this study indicate that knowledge of basic financial skills and risk management both have an effect on student financial management, while savings and credit, investment and campus environment each have no effect on student financial management. Keywords: Knowledge of basic financial skills, savings and credit, investment, risk management and the campus environment and student financial management
Corporate Governance And Company Value: An Investigation Into The Role Of ACSG Score
Authors: Chanry Kevin , Maya Sylviana , Siahaan Uke Marius
Published: February 2024

This study investigates the complex relationships between Good Corporate Governance (GCG) scoring, specifically the ASEAN Corporate Governance Scorecard (ACGS) score and company value. The ACGS score, a standardized measure of corporate governance, is used to assess the performance of publicly traded companies in Indonesia from 2017 to 2020. The study reveals a significant negative impact of the ACGS score on firm value, suggesting that while the ACGS score provides a standardized measure of corporate governance, it may not fully capture the nuances of individual company practices. The checkbox-based nature of the ACGS score might be seen as a mere compliance requirement rather than a true reflection of the company's corporate governance performance. However, when control variables are introduced, the effect of the ACGS score on firm value weakens and becomes insignificant. This suggests that the firm value is influenced more by financial performance compared to corporate governance performance. The study concludes that while the ACGS score can provide some insights into a company's corporate governance performance, its impact on firm value can be overshadowed by other factors. Therefore, a comprehensive approach that considers various control variables is necessary to accurately assess firm value.
ANALYSIS FORECASTING OF OPERATIONAL EXPENSES OF PT. BANK TABUNGAN NEGARA TBK
Authors: Fiannisa Fahlia , Octaviani Lydia , Harahap Muhammad Nasim
Published: February 2024

One of the strategic aspects of Bank BTN is meeting customer needs by providing quality services to compete in the banking industry. Therefore, it is necessary to have the ability to understand and deal with uncertainty to predict future business conditions so that the company can take appropriate steps or reduce risks in dealing with this uncertainty. This article aims to discuss the analysis of forecasting Bank BTN operating expenses. Forecasting is done by using the time series method by calculating the error rate (the difference between the results of the events and the research results). This articleâ€™s type of time series method is the least-squares method based on past data, while MAD and MAPE are used to calculate forecast errors. The research data used is included in secondary data, namely BTN operating expenses data obtained from the BTN website from 2013 to the 2nd quarter, to 2020 in the 3rd quarter. Forecasting data analysis shows that using the least square method to predict the operational expenses of the BTN bank in the third quarter of 2021 is Rp. 5,029,126.61, with an error obtained from the calculation, namely MAD Rp. 1,348,106 and MAPE 57.7%.
PERHITUNGAN PELUANG BERTAHAN PERUSAHAAN ASURANSI DENGAN MENGGUNAKAN MODEL RESIKO KLASIK
Authors: Kusdaniyama Nunung , Valentika Nina
Published: February 2024

Perusahaan asuransi jiwa menetukan besarnya premi dan uang pertanggungan berdasarkan usia nasabah dan mengikuti tabel hayat. Dengan menetapkan besarnya peluang menerima total pendapatan premium dan membayarkan semua uang pertanggungan, yang dianggap memenuhi sebaran Poisson, peluang bertahan perusahaan asuransi jiwa dapat ditentukan setiap tahun, baik berdasarkan perhitungan per tahun maupun berdasarkan perhitungan secara akumulatif dari tahun-tahun sebelumnya. Hasilnya menunjukkan bahwa perusahaan asuransi jiwa berada dalam kondisi surplus sepanjang tahun, kecuali pada tahun pertama dan tahun-tahun terakhir untuk perusahaan yang hanya mempunyai nasabah dengan usia saat kontrak  (kasus-1). Beberapa cara mengurangi peluang kebangkrutan perusahaan asuransi jiwa yang dapat dilakukan adalah: memberikan tambahan biaya premi (kasus-2), menambahkan modal awal perusahaan (kasus-3), mengkombinasikan penambahan biaya premi dan penambahan modal (kasus-4, kasus-5 dan kasus-6) atau menambahkan jumlah nasabah dengan usia saat kontrak  (kasus-7).
EFFECTS OF CALENDAR VARIATIONS ON THE INDONESIA STOCK EXCHANGE: AN EMPIRICAL STUDY OF POTENTIAL STOCKS
Authors: Hendikawati Putriaji , Subanar Subanar , Abdurakhman Abdurakhman , Tarno Tarno
Published: February 2024

This study examines the effect of calendar variations on potential stocks on the Indonesia Stock Exchange. Calendar variations are observed in telecommunications, retail, food and cigarettes sub-sectors. The observed calendar variations are divided into two: the holiday effect, namely the effect of the month of Ramadan, the effect of the Eid al-Fitr holiday, and the effect of changes in the month of the Eid holidays; and the trading day effect, namely the effect of the day of the week and month of the year effects. ARIMA and ARIMAX model is used to see the effect of previous return data and the calendar variations on predicting stock returns. Descriptively, there is the effect of calendar variations due to Ramadan and Eid holidays and the influence of Monday and January effect. The existence of calendar variations does not apply equally to all types of stocks and to all observation time periods. The calendar variation tends to vary, does not form a clear pattern, does not consistently affect stock returns on the Indonesia Stock Exchange and is not statistically significant. Based on the analysis, it was found that the Monday effect and January effect are the most common phenomena in the Indonesian stock exchange.
ANALISIS KESTABILAN MODEL PENYEBARAN PENYAKIT DEMAM BERDARAH DENGUE (DBD) TIPE SIR MEMAKAI LARVASIDA
Authors: Bano Elinora Naikteas , Leltakaeb Adriana , Obe Leonardus Frengky
Published: February 2024

Demam Berdarah Dengue (DBD) menjadi salah satu masalah kesehatan masyarakat di Indonesia yang masih membutuhkan penanganan hingga saat ini. Salah satunya yakni memberantas larva nyamuk DBD memakai larvasida. Penelitian ini membahas mengenai model penyebaran penyakit DBD tipe SIR, kelompok populasi manusia (host) dipilah menjadi tiga kelas, yaitu Susceptible, Infected, dan Recovered, sedangkan populasi nyamuk (vektor) juga dalam tiga kelas, yakni ASI (Aquatic, Susceptible, dan Infected). Selanjutnya dari model ditentukan titik kesetimbangan, bilangan reproduksi dasar, analisis kestabilan terhadap titik kesetimbangan bebas penyakit dan simulasi. Hasil analisis menunjukkan bahwa pada kondisi â„›0 < 1 titik kesetimbangan tanpa penyakit stabil asimtotik. Hasil simulasi pengaruh penggunaan larvasida terhadap penyebaran penyakit DBD juga menunjukkan bahwa semakin meningkatnya jumlah kematian larva karena pengaruh penggunaan larvasida menyebabkan bilangan reproduksi dasar semakin menurun bahkan sangat kecil sehingga hal ini dapat membantu menekan laju penyebaran penyakit DBD tersebut dalam populasi.
ANALISIS PENGARUH USIA DAN JENIS APLIKASI TERHADAP DURASI PENGGUNAAN GAWAI DALAM SATU HARI
Authors: Wijaya Fransisca , Hartanto Vivian Yindy , Widianto Fakhri Zyan ALif , Hertaiswari Equin , Kurniawan Jessica Caroline , Paquita Casey Yoan
Published: February 2024

Era digital membuat banyak orang lebih menghabiskan waktunya pada gawai untuk berbagai keperluan, seperti keperluan interaksi, pekerjaan, belanja, dll. Aplikasi yang sering digunakan untuk keperluan tersebut antara lain adalah media sosial, permainan, hiburan (seperti Youtube), dan juga e-commerce untuk berbelanja. Tujuan penelitian ini adalah untuk mengetahui pengaruh usia dan durasi penggunaan aplikasi terhadap durasi penggunaan gawai secara keseluruhan dalam satu hari. Penelitian ini dilakukan dengan metode kuantitatif. Pengumpulan data dilakukan dengan menyebarkan kuesioner secara online kepada 111 orang responden. Data dianalisis menggunakan metode regresi linear berganda dan didapati persamaan garis Y = 2,377 + 0,753X1 + 0,836X2 + 0,850X3 + 0,840X4 â€“ 0,007X5. Penelitian ini membuktikan bahwa usia (X5) tidak berpengaruh secara signifikan terhadap durasi penggunaan gawai. Namun, faktor independen lainnya, yaitu aplikasi media sosial (X1), permainan (X2), hiburan (X3), dan e-commerce (X4) berpengaruh secara signifikan. Di antara empat faktor tersebut, yang paling berpengaruh terhadap durasi penggunaan gawai dalam 1 hari adalah aplikasi media sosial dengan rata-rata durasi penggunaan adalah 5 jam per hari
OPTIMISASI PORTOFOLIO SAHAM IDX30 DI ERA COVID-19 DENGAN MODEL MEAN-VARIANCE
Authors: Fransisca Diandra Chika
Published: February 2024

Investasi merupakan alokasi uang, saham, reksadana atau sumber daya berharga lainya yang disediakan seseorang pada masa sekarang dan menahannya untuk tidak digunakan sampai masa yang ditentukan sehingga mendapat keuntungan (return). Semakin tinggi return yang diterima maka semakin tinggi juga risiko yang diperoleh. Disisi lain, para investor menginginkan tingkat risiko rendah dengan return yang maksimal. Penelitian ini bertujuan untuk mengaplikasikan model Mean-Variance untuk mengoptimisasi lima saham di Indonesia yaitu TLKM, BBRI, KLBF, MNCN, dan UNTR sehingga diperoleh return yang maksimal dan risiko (variansi) yang minimal. Metode yang digunakan dalam model MeanVariance adalah metode Lagrange. Hasil penelitian diperoleh hanya empat saham portofolio optimal dengan komposisi vektor bobot BBRI = 0,13628, TLKM = 0,013628, KLBF = 0,443232, dan UNTR = 0,196662. Komposisi portofolio optimal ini menghasilkan return rataan sebesar 0,001855 dan variansi sebesar 0,0003679. Sedangkan, saham MNCN memiliki rasio antara rataan dan variansi yang paling terkecil dari kelima saham tersebut. Dengan kata lain, saham MNC tidak menghasilkan komposisi portofolio optimal.
APLIKASI ARITMATIKA MODULAR DALAM PENGKLASIFIKASIAN KELAS KONJUGASI GRUP DIHEDRAL ð‘«ðŸï¿½
Authors: Dethan Nugraha Kristiano Floresda , Luan Faustianus
Published: February 2024

Misalkan ðºð¿2 (â„) = {ð´ = [ ð‘Ž11 ð‘Ž12 ð‘Ž21 ð‘Ž22 ]: ð‘Žð‘–ð‘— âˆˆ â„, ð‘‘ð‘’ð‘¡(ð´) â‰  0}. Maka jelas bahwa ðœŽ = [ ð‘ð‘œð‘ (2ðœ‹/ð‘›) ð‘ ð‘–ð‘›(2ðœ‹/ð‘›) âˆ’ð‘ ð‘–ð‘›(2ðœ‹/ð‘›) ð‘ð‘œð‘ (2ðœ‹/ð‘›) ] dan ðœ = [ 1 0 0 âˆ’1 ] merupakan dua elemen dari ðºð¿2 (â„). Grup dihedral merupakan grup simetri dari poligon beraturan dengan ð‘› sisi yang dibangkitkan oleh ðœŽ dan ðœ. Telah dilakukan suatu kajian terhadap klasifikasi kelas konjugasi dari grup dihedral ð·2ð‘› dengan menggunakan arimatika modular. Tulisan ini membahas dan membuktikan beberapa sifat dasar arimatika modular, grup dihedral, kelas konjugasi, dan kemudian kelas konjugasi untuk grup dihedral secara khusus. Hasil yang diperoleh dari kajian ini adalah terdapat tiga jenis kelas konjugasi pada grup dihedral ð·2ð‘› untuk ð‘› ganjil dan empat jenis kelas konjugasi pada grup dihedral ð·2ð‘› untuk ð‘› genap.
POWER OF MATHEMATIC DALAM MENGEMBANGKAN JIWA EDUPRENEURSHIP DI MADRASAH TSANAWIYAH
Authors: Sastro Gerry , Sari Dewi Purnama , Yana Yana
Published: February 2024

Tujuan penelitian ini adalah untuk mengetahui jiwa edupreneurship yang dimiliki siswa tingkat Madrasah berdasarkan kemampuan pemecahan masalah matematis. Penelitian ini dilakukan di salah satu Madrasah di Jakarta Selatan. Metode penelitian yang digunakan yaitu deskriptif kualitatif dengan pendekatan studi kasus. Subjek penelitian yaitu siswa kelas VII tahun pelajaran 2021/2022 sebanyak 30 siswa. Pengambilan sampel menggunakan teknik purposive sampling. Instrument penelitian yang digunakan berupa tes KPMM bentuk uraian sebanyak 3 soal dan wawancara terstruktur untuk mengetahui jiwa edupreneurship. Pengumpulan data dilakukan dengan tes dan wawancara. Hasil penelitian menunjukan bahwa 26,7 % mempunyai tingkat KPMM tinggi, 33,3% mempunyai tingkat KPMM sedang, sementara 40% berada pada tingkat KPMM rendah. Kelompok siswa dengan tingkat KPMM tinggi dan sedang menunjukan indikator jiwa edupreneurship. Adapun indikator tersebut adalah ketekukan, pengambilan keputusan dengan baik, kreatifitas serta rasa percaya diri. Sementara kelompok siswa dengan KPMM yang rendah belum menunjukan indikator jiwa edupreneurship.Kata kunci: Matematika, Pemecahan Masalah Matematis, Edupreneurship