bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Penilaian Risiko Pengembangan Aplikasi GA Service Menggunakan Failure Mode and Effect Analysis (FMEA) – Studi Kasus Perusahaan Jasa PT XYZ
Authors: Sofianingtias Aisyah , Prasetya Machmudin Eka
Published: June 2024

Along with technological developments, a derivative form of corporate digital transformation of the General and Property Assets Division (DIV MUM) of PT XYZ Head Office is developing in the form of a digital transformation general affairs application program. The existence of digital transformation is not only able to reduce operational costs and increase productivity but also able to strengthen competitiveness between companies and overall performance. This research is interesting to study because with the new system, in addition to the risks that need to be mapped first, this application can be a cost reduction for the company. This research uses qualitative analysis, with data collection techniques in this research using mixed methods. The unit of analysis used, namely the data analysis unit, is a single unit with a single case study. The risk mapping results state that there are three risks that fall into the "extreme" category, nine risks fall into the "high" category, five risks fall into the "medium" category, and eleven risks fall into the "very low" category. Then the mapping results can determine the priority risks of the GA Service application development process, there are 17 risks.
Evaluasi Atas Implementasi Budaya Risiko Pada Perusahaan Finansial ABC
Authors: Br Karo Sekali Rehulina
Published: June 2024

The aim of this research is to obtain on the company’s risk culture that has been implemented by the company by assessing their individual perspective and organizational perspective. Data were collected with method which is survey and interview. The surveys distributed to all staff at lower to middle management level of employee to seek individual perspective and the interview held to upper level of management to seek organization perspective. The IRM Risk Culture framework took place to evaluate how did the risk culture went within the organization. The research found out that employee’s type of the company has the types of risk perspective as deliberate and composed, which means it has a medium to high risk tolerance. Based on ethical decision-making using in general, the entire group tends to make decisions based on conscience ethics that prioritize empathy, care, and respect. The existing organizational culture in the company based on the social and solidarity dimensions has a high level of solidarity and socialization or called as communal category. The Communal category is characterized by fair risk distribution among employees, good teamwork among functions and locations, and close relationships between individuals. Regarding the evaluation of the eight aspects of risk culture (IRM Aspect Model) from the social and solidarity perspective, there are four aspects that do not meet the expectations of the IRM. These aspects are Risk Decision, Risk Resource, Responding to Bad News, and Reward.  
Keywords: Risk Culture, Organization Culture, Risk Management
Evaluasi Peran Otoritas Jasa Keuangan dalam Pengawasan Implementasi Standar Audit 701 (2021)
Authors: Novita Shinta , Fatima Eliza
Published: June 2024

The objectives of this study are to provide an overview of the benefits of communicating key audit matters (KAM) for OJK's oversight function, to identify findings related to KAM in United Kingdom and Malaysia, and how those regulators have responded to those findings, and to evaluate OJK's response related to KAM. This research is carried out by in-depth interviews with supervisors and analysts from the Directorate of Regulation and Development of the OJK Capital Market Sector. KAM communication provided benefits in OJK's supervisory function, among others, in determining the items to be reviewed in the Issuer's financial statements and in reviewing the audit responses stated in the auditor's report have been supported by the auditor's working papers. In carrying out their oversight function, the United Kingdom and Malaysia found, among others, that the average number of KAM and words in communicating KAM in the auditor's report continued to decline, the content of KAM of companies audited by Big 4 audit firms had more words for the same number of KAM, and the benefits of communicating KAM decreased because KAM disclosures were boilerplate. OJK's response in relation to the implementation of SA 701 (2021) is to draft OJK regulations related to KAM and to prepare a study related to the first-year implementation of SA 701 (2021). Based on these responses, it is reflected that OJK has an important role in the implementation support stage to ensure that the policy implementation runs well in the long term.
Determinasi Opini Audit Going Concern
Authors: Puspita Dea , Dirgantari Novi , Wahyuni Sri , Pandansari Tiara
Published: June 2024

Going concern audit opinion is an opinion issued by the auditor to the auditee to determine whether the company can maintain its survival. A going concern audit opinion represents a negative signal for the company’s survival. Therefore, if a company is declared as going concern, it means that the company is declared capable of maintaining its business continuity. The aim of this research is to determine the influence of the pervious year’s audit opinion, auditor reputation, company growth and profitability on going concern audit opinion. The objects in this research are mining companies listed on the Indonesia Stock Exchange in 2016-2022. This type of research is quantitative research in the form of secondary data sourced from each company’s website and through the official IDX website. The sample in this research is mining companies listed on the Indonesia Stock Exchange in 2016-2022. The data collection technique used side purposive, which then obtained a sample of 34 companies. In this research, logistic regression analysis was used to analyze research data. The result of the test showed that the previous year’s audit opinion had a significantly positive effect on going concern audit opinion. The auditor reputation and company growth don’t have a significant effect on going concern audit opinion. Meanwhile, profitability has a significant negative effect on going concern audit opinion.
Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Sektor Properties & Real Estate
Authors: Sinaga Krismando Viktor , Firza Syafira Ulya , Sigalingging Eni Duwita
Published: June 2024

This research is based on the phenomenon of many public companies experiencing long periods of time in publishing their financial reports. This research aims to test the effect of profitability, solvency, firm size, and auditor reputation on audit. In this study, profitability, solvency, firm size, and auditor reputation variables act as independent variables, besides the dependent variable used is audit delay. The sample in this study is properties & real estate companies listed on the IDX in 2021- 2022 with a total sample of 70 samples. The sample selection is based on the purposive sampling method with the criteria and requirements determined by the researcher. The analytical method used in this research is multiple linear regression analysis using SPSS 25 program aid. The results showed that partially variables profitability have a significant negative effect on audit delay and solvency have a negative effect but not significant on audit delay. Meanwhile, the firm size and auditor reputation have a positif but not significant effect on audit delay.
Evaluasi Manajemen Risiko Likuiditas untuk Resiliensi Bank XYZ
Authors: Panjaitan Sri Anita , Lisdiono Purwatiningsih
Published: June 2024

Sektor perbankan memberikan kontribusi yang penting dalam perekonomian nasional. Sistem perbankan yang tangguh sangat penting dalam mencapai stabilitas dan pertumbuhan ekonomi. Risiko likuiditas merupakan salah satu ancaman signifikan terhadap ketahanan bank. Otoritas Jasa Keuangan (OJK), sebagai regulator lembaga keuangan di Indonesia, telah menetapkan acuan manajemen risiko guna memastikan kelangsungan usaha Bank. Basel III juga mengeluarkan 2 (dua) standar minimum untuk memperkuat kerangka likuiditas bank, yaitu LCR dan NSFR. Praktik penerapan manajemen risiko yang baik secara positif mempengaruhi resiliensi (ketahanan) perusahaan. Penelitian ini menggunakan metode kualitatif deskriptif dengan bentuk studi kasus terhadap Bank XYZ di Indonesia. Penelitian menggunakan analisis dokumen dan wawancara dengan 5 (lima) orang kunci yang terlibat dalam proses manajemen risiko likuiditas. Tujuan penelitian adalah untuk mengevaluasi praktik manajemen risiko likuiditas yang telah dilakukan terhadap resiliensi bank XYZ berdasarkan ketentuan OJK dalam POJK 18/POJK.03/2016. Hasil penelitian menunjukkan bahwa Bank XYZ telah menerapkan praktik manajemen risiko likuiditas sesuai ketentuan OJK, namun terdapat beberapa pengembangan yang perlu mendapat perhatian manajemen agar Bank XYZ menjadi lebih resilien, antara lain penguatan three line models, penggunaan sistem dan teknologi, dan peningkatan strategi pendanaan ritel. Penelitian ini dapat menambah literatur tentang praktik manajemen risiko di industri perbankan di negara berkembang, terutama kaitannya dengan resiliensi. Penelitian ini juga dapat menjadi tolak ukur dewan direksi bank lain dalam praktik manajemen risiko likuiditas.
Pengaruh Etika Audit dan Motivasi Terhadap Keputusan Strategis Internal Auditor
Authors: Mariana Mariana , Liza Laisa , Ramadana Sri Winarsih , Rahmaniar Rahmaniar , Zulfikar Zulfikar
Published: June 2024

This research investigates the impact of audit ethics and motivation on the strategic decisions made by internal auditors. Utilizing a multiple linear regression analysis, the study focuses on a population comprising auditors from 23 Regency/City Inspectorates in Aceh Province, with a sample size of 64 individuals. The findings reveal a significant positive influence of both audit ethics and motivation on internal auditors' strategic decisions. This suggests that heightened levels of audit ethics and motivation are associated with more favorable strategic decision-making by internal auditors. The implications of these results highlight the importance of fostering an ethical culture and motivation within the audit profession. However, it is crucial to acknowledge the limitations of the study, and further research is recommended to explore additional variables and enhance the generalizability of the findings.
Determinants of Bank Profitability and Implications for Company Value with Moderating Dividend Policy
Authors: Sutiman Sutiman , Suteja Jaja , Anwar Mokhamad , Rachmawaty Rachmawaty
Published: June 2024

The research is quantitative and the objective is to determine the internal (Loan Quality, Third Party Fund, Managerial Efficiency) and external (BI Rate, Inflation) variables that determine Bank profitability, and the impact of this profitability on company value by moderating the Bank's stock dividend policy. The method used is panel data regression and moderated regression analysis using Eviews 10. The data used is secondary data with a sample of 10 Book 4 banks listed on the Indonesian Stock Exchange for the 2011-2020 period. The results obtained are first Loan Quality, Third Party Funds, Managerial Efficiency, Bank Indonesia Interest Rates and Inflation Rates simultaneously have a significant and positive effect on Banking Profitability, second Banking Profitability partially has a significant and positive effect on Company Value and third Banking Profitability which is moderated by Dividend Policy partially has a significant and positive effect on Company Value
Peran Kepemilikan Manajerial Memoderasi Tingkat Hutang, Ukuran Perusahaan, Arus Kas Operasi Terhadap Persistensi Laba
Authors: Salam Muhamad Robi , Amin Muhammad Nuryatno
Published: June 2024

This study uses management ownership as a moderating variable to examine the effects of debt levels, firm size, and operating cash flow on earnings persistence. Quantitative approaches are employed in this study. Up to 80 samples were selected via purposive selection, with the population of this study consisting of industrials sector companies listed on the Indonesia Stock Exchange in 2019–2022. Multiple linear regression analysis models and moderated regression analysis (MRA) were used for the hypothesis testing, with the moderator variables being tested. The results of this research based on partial testing (t test) probability value of the debt level variable is 0.008. The firm size variable is 0.032. The operating cash flow variable is 0.160. The managerial ownership variable is 0.014. The degree of debt and management ownership have an interaction variable of 0.016. The interaction variable between firm size and managerial ownership is 0.010.  Additionally, managerial ownership and operating cash flow interact with a coefficient of 0.132. Known that debt levels and firm size have positive effect on profit persistence, while operating cash flow has no effect on profit persistence. The moderating effect of managerial ownership can amplify the favorable impact of debt levels on earnings persistence. However, the favorable impact of company size and operating cash flow on earnings persistence cannot be amplified by managerial ownership
“Memajukan UMKM di Ternate: Eksplorasi Peran Inklusi Keuangan dalam Menggabungkan Literasi dan Teknologi Finansial
Authors: Jeandry Gregorius , Dara Amin , Zainuddin Zainuddin
Published: June 2024

This study aims to examine the effect of Financial Literacy and Financial Technology on MSME Performance Improvement mediated by Financial Inclusion in Ternate City. This research uses a type of Quantitative Descriptive research and the nature of this research is explanatory research. The sample of this study is 100 MSMEs in Ternate City. The sampling technique uses purposive sampling method. The data analysis used is PLS (Partial Least Square) analysis with the help of Smart PLS. The results showed that financial literacy and financial technology affect the performance of MSMEs and financial inclusion is able to mediate the relationship between financial literacy, financial technology and MSME performance.
Profil Kewirausahaan OPOP (One Pesantren One Product) dalam Meningkatkan Kesejahteraan Ekonomi Santri di Kabupaten Jombang, Jawa Timur
Authors: Sucipto Sucipto , Fatmasari Rhini , Jaya Fitra
Published: June 2024

One Islamic Boarding School (Pesantren) One Product (OPOP) program aims to create independence for the people through students, the community and Islamic boarding schools, so that they are able to be independent economically, socially and also to encourage skills development, production technology, distribution, marketing through an innovative and strategic approach. As for the aim of this research is to determine the variables that influence the objectives of One Pesantren One Product (OPOP) program run by the Islamic Boarding School in improving the welfare of students through a quantitative approach. The sample in this study consisted of 40 respondents from three Islamic boarding schools. The research results show that santripreneurs, pesantrenpreneurs and sociopreneurs influence the objectives of One Islamic Boarding School One Product (OPOP) program. The results of surveys and interviews in the field show that the selection of Islamic boarding schools involved in the OPOP program was carried out through selection. The instillation of santripreneur values is formed through intense, routine and systematic education and training, while pesantrenpreneur is implemented through extracurricular and intracurricular activities.
Determinasi Potensi Penghasil Pajak Daerah dan Retribusi Daerah dengan Pendekatan Overlay (Studi Kasus Pada Pemerintah Kabupaten Balangan)
Authors: Rijjal Brilliant Adin , Dirgantari Novi
Published: June 2024

One of the regions in Indonesia that is facing the threat of a regional financial drought in the future is South Kalimantan Province. 50% of the region depends on income from coal mining which is estimated to only be available until 2030. The aim of this research is to determine the types of regional taxes and levies that have potential for regional original income. The data analysis method is overlay analysis through three stages, namely growth analysis, contribution analysis and classification analysis of types of regional taxes. The results of this research are (1) analysis of the growth of most types of regional taxes in Balangan Regency including unsuccessful criteria. (2) analysis of the contribution of most types of regional taxes in Balangan Regency to local revenue includes very poor criteria. (3) Overlay analysis of the classification of potential regional taxes for Balangan Regency for 2021-2022 shows that the type of tax included in the developing category is advertising. Conclusion There are no types of taxes included in the prime category, there are no potential taxes, only advertising tax is developing. Meanwhile, the types of taxes that fall into the underdeveloped category include hotel taxes, restaurant taxes, catering/catering services taxes and the like, taxes on massage parlors, reflexology, steam baths/spas, and fitness centers, street lighting taxes, parking taxes, taxes swallow's nest, ground water tax, tax on non-metallic minerals and other rocks, PBB P2 (Rural and Urban Land and Building Tax), and BPHTB-Transfer of Rights tax means that the ratio of growth and contribution to the average tax is small. The results of the overlay analysis calculation show that most types of regional taxes in Balangan Regency are identified as developing and underdeveloped
Pengaruh Persepsi Pelaku UMKM, Pemahaman Akuntansi, dan Pengenalan SAK ETAP Terhadap Penerapan SAK ETAP Pada UMKM
Authors: Kesuma Nilam , Hidayat Muhammad , Abdullah Abdullah , Siregar Muhammad Ichsan
Published: June 2024

Tujuan Utama - Menguji pengaruh persepsi Usaha Mikro Kecil dan Menengah (UMKM), pemahaman akuntansi, dan pengenalan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) terhadap penerapan SAK ETAP di lingkungan UMKM. Metode - Metode dalam penelitian ini adalah penelitian terapan dengan eksplanatori dengan tujuan untuk menguji hipotesis yang ada. Temuan - Hasil penelitian ini menunjukkan bahwa pelaku UMKM di Kota Palembang berpengaruh signifikan terhadap penerapan SAK ETAP yang berarti pelaku UMKM di Kota Palembang memahami akuntansi dan mengakui SAK ETAP untuk diterapkan di UMKM. Kemudian hasil uji validitas menunjukkan nilai 0,923 sedangkan data dapat dikatakan reliabel jika > 0,7. Sehingga dapat dikatakan bahwa data hasil uji validitas tersebut reliabel atau signifikan karena melebihi angka standar yaitu 0,7. Teori dan Implikasi Praktis - Teori Entitas dan Teori Perilaku Terencana. Dampak dari penelitian adalah dapat membantu para pelaku UMKM untuk menerapkan SAK ETAP pada UMKM yang didasari dengan pemahaman akuntansi dan mengenali SAK ETAP yang dapat diterapkan pada UMKM. Kebaruan - Kontribusi Potensial terhadap Kebijakan dan Praktik Akuntansi UMKM. Hasil penelitian ini dapat memberikan masukan yang berharga bagi regulator dan pihak-pihak terkait dalam menyusun kebijakan yang lebih efektif dalam mendukung penerapan SAK ETAP pada UMKM.
Factor Determinant Profitability and Financial Distress of Non-Financial Sector Companies in Indonesia
Authors: Agustin Happyta , Bertuah Eka
Published: June 2024

This study aims to examine the determinants of financial distress of non-financial sector companies in Indonesia during the Covid 19 pandemic and test whether company profitability can mediate financial performance on the possibility of financial distress. The sampling technique was purposive sampling, namely non-financial sector companies that experienced negative operating profit during 2020 and 2021. The analysis technique used is panel data regression analysis. The results showed that sales growth has a positive impact on profitability and DER has a negative impact on profitability. While TATO has a positive effect on Financial Distress. This study also shows that profitability cannot mediate financial performance on financial distress. This study contributes to the testing of signalling theory, where information on sales growth and corporate capital structure affects the company's profitability. In addition the company's very limited ability to manage its assets during Covid 19 conditions affects the possibility of financial distress.
Beyond Numbers: Exploring Factors Influencing Company Value In Indonesian Consumer Goods (2018-2022)
Authors: Ahmad Darmawel , Nuryaman Nuryaman
Published: June 2024

This study analyzed Indonesian consumer goods' business value determinants (2018-2022) using numerical methods, focusing on the impact of key variables like debt-to-equity ratio, total asset turnover, logarithm of assets, and return on equity. The research investigated the influence of these factors on companies listed on the Indonesian Stock Exchange, revealing significant effects of debt-to-equity ratio and total asset turnover on return on equity and subsequently on price-to-book value. The logarithm of assets directly affected return on equity but had no impact on price-to-book value. Regression analysis, measured by R-Square and Q-Square values, demonstrated the variables' impact on cost-to-book value and return on equity. The study confirmed that financial leverage and asset utilization significantly affect enterprise value, highlighting the importance of effective financial management in optimizing investment returns in Indonesia's consumer goods sector.
Do Competence, Information Technology, and Innovation Affect the Performance of Village-Owned Enterprises
Authors: Priharjanto Akhmad , Andriana Nina , Usman Fadlil
Published: June 2024

The Village-owned Enterprises’s performance that is not optimal is a question that continues to be answered. This study examines the relationship between competence, information technology and innovation on the performance of village-owned enterprises. The data used are primary data obtained through questionnaires. Questionnaires were distributed online to Directors, Secretaries, Treasurers, and Village-owned Enterprises staff in East Java from August to September 2022. The number of respondents in this study was 59 people. This research uses Structured Equation Model Partial Least Square (SEM-PLS). Data processing uses the SMART PLS4. The test was carried out in two stages, namely the measurement model test and the structural model. Data analysis was carried out by testing the measurement model and structural model. The measurement model test was carried out by testing convergent validity, discriminant validity and reliability testing. While the structural model test was carried out with the Inner Model Test consisting of R-Square, Path Coefficient, T-Statistic Test, Predictive Relevance, and Fit Model. The test results show that competence has a significant effect on innovation and performance. Meanwhile, information technology has a significant effect on innovation but does not significantly affect the Village-owned Enterprises’s performance. Simultaneous test results show that competence and technology together influence the performance through innovation.
Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi di BEI
Authors: Tamba Anggin Nurcahaya , Hutagalung Nadia Laras Br.
Published: June 2024

The purpose of this study is to investigate and demonstrate how the non-cyclical consumer sector  companies listed on the Indonesia stock exchange in 2021–2022 are affected in terms of profit growth by the current ratio, debt to equity ratio, total assets turnover, net profit margin, and return on assets. Additionally, investigate and assess how Company Size affects the relationship between Profit Growth and Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Net Profit Margin, and Return on Assets in Indonesian Non-Cyclic Consumer Sector Businesses. Exchange of Stocks during 2021–2022. The population of this study comprises 113 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2021–2022 period, out of a sample of 95 companies. If a year of observation is added, there are 190 specimens total. Purposive sampling was the method of sampling that was employed in this study. Model feasibility tests, internal model tests, and external model tests are the analyses that are employed. According to the study's findings, profit growth is unaffected by the current ratio, debt to equity ratio, net profit margin, and return on assets. Profit growth is influenced by the quantity of raw materials used. Furthermore, a company's size has no bearing on the debt to equity ratio, return on assets with profit growth, net profit margin, total asset turnover, or current ratio.
Peran Inflasi Dalam Memoderasi Makro Ekonomi Terhadap Indeks Harga Saham Gabungan (IHSG)
Authors: Liman Shanny , Gisela Stefany , Delvin Delvin
Published: June 2024

Investors can use the Composite Stock Price Index (IHSG) to see how a country's economy is trending and decide when they will buy and sell shares. However, movements in the Composite Stock Price Index (IHSG) are not only influenced by the macroeconomic situation in the country, but also by the world economy. This research seeks to quantify the influence/impact of the Exchange Rate, Interest (BI Rate), GDP, World Gold Prices and World Oil Prices on the Composite Stock Price Index (IHSG) on the Indonesian Stock Exchange with Inflation as a moderating variable for the period 2020 - 2022. In this research, the research used is quantitative descriptive research. By using documentation techniques and library methods, secondary data was collected for data collection for this research. The research population consisted of 36 data using a sampling method, namely saturated sampling. The data in this study was tested using a program known as SmartPLS 3.2.9. The data analysis technique is using the Partial Least Squares structural equation which is carried out using two-stage modeling and testing procedures. The results of this research explain that the exchange rate, interest (BI Rate), world gold prices and world oil prices do not have a significant impact on the Composite Stock Price Index (IHSG). Meanwhile, GDP has a positive and significant impact on the IHSG. Inflation does not have the capability to moderate the relationship between exchange rates, interest (BI rate), GDP, world gold prices and world oil prices on the Composite Stock Price Index (IHSG)
Peran Ukuran Perusahaan Dalam Memoderasi Rasio Keuangan Terhadap Cash Holding
Authors: Cang Jexine Thalia , Pinny Pinny , Vania Chaterine
Published: June 2024

A corporation is a legal entity established to conduct economic activities aimed at generating profits or achieving a specific goal. However, due to the increasing competition and dynamism of the economy, companies are indirectly required to have accurate financial management. The objective is to determine the ideal cash supply for a business. This study aims to analyze the impact of capital expenditure, leverage, liquidity, net working capital, and profitability on the cash holding variable, with the company size as a moderator in manufacturing companies listed on the Indonesian Stock Exchange for 2021-2022. The study will employ quantitative descriptive research and use library and documentation research methods as data collection techniques. The source of data used is the financial statements of manufacturing companies listed on the Indonesian Stock Exchange for 2021-2022, which are secondary data. This study will use purposive sampling based on specific criteria to obtain 424 samples over a two-year observation period. SmartPLS software version 3.2.9 will be used to conduct the research by utilizing Partial Least Square - Structural Equation Modeling with a two-stage test approach to analyze the research data. The research will be analyzed using the outer model test and the inner model test using formative components. The findings of this study interpret that capital expenditure, leverage, and liquidity do not have a significant influence on cash holding.
Digitalisasi Mempengaruhi Kinerja Perusahaan: Peran dari Bisnis Model Inovasi (Evidence from Indonesia)
Authors: Karmilah Karmilah , Hasnawati Hasnawati , Wardhani Nurhastuti Kesumo
Published: June 2024

Advances in digitalization provide various opportunities to innovate and create value. It is hoped that this research can be a reference for academics and practitioners that companies need to prioritize investment in digital assets and technology that are integrated in innovative business processes so that they can create value and improve company performance. This research aims to determine the influence of digital operations capabilities and digital integration capabilities through the role of business model innovation in improving company performance. This research method uses purposive sampling on industrial companies in 2020-2022 with 120 data with a panel data regression model. The research results show that digital operational capabilities, digital integration capabilities and efficient business model innovation are not able to mediate digital operational capabilities and company performance. However, the efficiency of the innovation business model is able to mediate the relationship between digital integration capabilities and company performance
Pengaruh Volatilitas Penjualan, Ukuran Perusahaan dan Arus Kas Operasional Terhadap Persistensi Laba
Authors: Putri Ni Putu Cristina Ananda , Nilwan Afrizal
Published: June 2024

Earnings persistence has a crucial role in reflecting the quality that refers to the earnings of a related company. This has a probability in the future while avoiding a number of risks related to liquidation. This study has a specific purpose in conducting tests on sales volatility, which is then related to company size as well as operating cash flow, which has an influence on earnings persistence, specifically referring to companies in the property and real estate sectors during the 2020–2022 period. The sample of this research includes 177 data points originating from 67 companies in the sector that are officially listed on the IDX. This research method involves a descriptive method involving a quantitative-based approach. The technique is to use purposive sampling. Then, data analysis is realized by multiple linear regression analysis methods utilizing software, namely SPSS for version 2018. The findings of this research explain the partial effect that leads to operational cash flow, which has a negative and significant effect on earnings persistence in companies engaged in the realm of property and real est ate. As for the sales volatility variable and company size, they do not have a significant influence on earnings persistence in the company.
Pengaruh Penerapan Remote Audit pada Kualitas Audit Internal Pasca Pandemi Covid-19
Authors: Setiyawan Dany
Published: June 2024

Despite the challenges encountered in the field, audit quality within the scope of internal audit remains a top priority. The study outlines the ways in how remote audits impact audit quality and the approaches implemented by internal auditors to enhance audit quality. Examining the effect of remote auditing on audit quality is appropriate given the COVID-19 pandemic. This combination of auditor competence and time budget pressure to moderate the effect of remote audits on internal audit quality are also addressed in this study. Survey data is used in this study to measure how far APIP in East Java Province began using remote auditing after the epidemic. SmartPLS is used in the analytical method combined with the Structural Equation Modeling (SEM) model such as reliability and convergent validity test, discriminant validity test and PLS path algorithm and bootstrapping test. The research questionnaire's are measured using a Likert scale (1-7). Remote audits have a positive effect on improving internal audit quality, according to the result of a survey conducted towards 76 out of 100 internal auditors. But auditor competence and time budget pressure does not significantly moderate such a relationship. The research's conclusions have significance for practitioners looking to improve audit quality in remote audits and may benefit users of financial reports to comprehend the level of audit quality in remote audits
Pengaruh Implementasi PP No. 55 Tahun 2022, Pemahaman Perpajakan Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM
Authors: Atichasari Anna Sofia , Ristiyana Rida , Handayani Sri
Published: June 2024

This study aims to determine the effect of the implementation of PP No. 55 year 2022, understanding of taxation and modernization of the tax administration system for MSME taxpayer compliance with financial conditions as a moderatng variable. The type of research used in this research is quantitative research using primary data through questonnaires. The population of this study is MSME taxpayers who finance at BSI KCP Tangerang Cikupa. the sampling technique used purposive sampling, with a total sample of 450 respondents. Data analysis method using partial least square (PLS), using SmartPLS 3 software. Research results simultaneously implementation of PP No. 55 of 2022, understanding of taxation and modernization of the taz administration system for MSME taxpayer compliance. The results of the partial implementation of PP No. 55 of 2022 has no effect on MSME taxpayer compliance, while understanding of taxation, modernization of tax administration and financial conditions has a positive and significant effect on MSME taxpayer compliance. The tst results with the moderating variable show that financial conditions do not strengthen the effect of implementation PP No. 55 of 2022, understanding of taxation and modernization of the tax administration system for MSME taxpayer compliance.
Minat Berwirausaha Pada Gen-Z di Era Digital
Authors: Rahmadiane Ghea Dwi , Harjanti Ririh Sri
Published: June 2024

The current interest in entrepreneurship was a solution to the problem of the large number of human resources that cannot yet be fully absorbed by existing employment opportunities. This is a challenge in itself, especially for universities, to ascertain what factors can influence existing programs so that they can be strengthened. Moreover, students currently fall into the Generation Z category, which has the characteristics of being more careful and with a long-term perspective. The objectives of this research include finding out the role of entrepreneurial literacy, income expectations, and digital literacy. The population in this study are active students in Indonesia, seen in the Higher Education Data Base (PDDikti) statistical data of 6,028,003 students. Meanwhile, the sample size in this study was calculated using the Slovin Formula at an error rate of 5%, obtained at 400 students. The sampling technique used is Simple Random Sampling. The data in this research uses quantitative data sourced from primary data in the form of tabulated results from questionnaires distributed. The analytical method in this research used multiple regression analysis. The results of the calculation of variable X1 obtained tcount of 4.408 > t table and a significant value of 0.000 < 0.05, variable significant value of 0.004 <0.05. This shows that the influence of entrepreneurial literacy, income expectations, digital literacy on entrepreneurial interest.
Pengaruh Good Corporate Governance Terhadap Optimalisasi Aset Perusahaan Perbankan di BEI Tahun 2017-2022
Authors: Andini Yulia Andini , Nurdiawansyah Nurdiawansyah , Nilwan Afrizal
Published: June 2024

Analysis of the impact of Good Corporate Governance represented by institutional ownership, management ownership, board of directors, board of commissioners, and audit committee, on the optimization of bank assets through the measurement of Return on Asset (ROA) is the purpose of this research. Banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2017-2022 are the population of this study. Multiple linear analysis with purposive sampling as the sample size determination method is the method applied in this research. Based on the conclusion of this research, asset optimization of banking companies listed on the IDX between 2017 and 2022 is significantly influenced by the structure of the board of directors, the membership of the board of commissioners, and the quality of the audit committee. Meanwhile, from 2017 to 2022, asset optimization of banking companies listed on the IDX is not significantly influenced by either institutional or managerial ownership.
Executive Character and Tax Avoidance With Moderated Covid-19 Pandemic
Authors: Khoirunisa Ulil Elma , Tjaraka Heru
Published: June 2024

This study seeks to prove the influence of Executive Character on Tax Avoidance moderating with the effect of the COVID-19 pandemic. The population in this study is a Manufacturing Company on the Indonesia Stock Exchange from 2017 – 2022. The method used is the Moderating Regression Analysis with a total of 355 observations. This study shows that Executive Character has positive effects on Tax Avoidance, but the COVID-19 pandemic did not moderate the influence of Executive Character and Tax Avoidance. This study considers of COVID-19 pandemic as a factor that moderates the influence of Executive Character and Tax Avoidance
Pengaruh Pembelajaran Akuntansi, Literasi Keuangan dan Kontrol Diri terhadap Perilaku Keuangan Mahasiswa Akuntansi
Authors: Yatiningsih Ana , Boedi Soelistijono , Ruwanti Gemi , Kadir Abdul
Published: June 2024

Financial behavior is the actions a person takes in processing, managing and using financial from existing sources. Individuals who have financial behavior tend to have an effective attitude in using the finances they obtain. Someone who is good at financial management, the process of managing financial expenses and income as well as using financial resources from existing resources. Therefore this research aims to determine the influence of accounting learning, financial literacy and self-control on the financial behavior of individual students majoring in accounting at universities in Banjarmasin. The population in this study were students majoring in accounting from several universities in the city of Banjarmasin, especially STIE Indonesia Banjarmasin, STIE Nasional, STIE Pancasetia and Lambung Mangkurat university. The sampling technique in this research used purposive sampling. The number of samples obtained was 100 respondents. The data collection technique used was a questionnaire. This research uses mulitiple linear regression analiysis. The results of the research show that the variabels of accounting learning and financial literacy have a positive and significant effect on the individual financial behavior of students majoring in accounting at universities in Banjarmasin, while self-control has no effect on individual financial behavior of students majoring in accounting at a university in Banjarmasin.
Refleksi Filosofis atas Kajian Teori dan Praktik Akuntansi Syariah
Authors: Sunarno Reyhan Dzikriansyah
Published: June 2024

This study examines philosophical reflections on Sharia accounting theory and practice through the lenses of ontology, epistemology and axiology. Sharia accounting, rooted in Islamic principles, emphasizes accountability, fairness, and honesty as fundamental principles. Ontologically, Sharia accounting is conceptualized within the framework of Islamic law and muamalat (transactions), ensuring compliance with Sharia principles in financial reporting. Epistemologically, Sharia accounting involves the acquisition of knowledge through Islamic jurisprudence (fiqh) and empirical observation, ensuring accuracy and compliance with Sharia values. Axiologically, Sharia accounting aims to achieve economic fairness, justice and ethical integrity, aligning financial practices with moral principles originating from Islamic teachings. This study contributes to a deeper understanding of how Sharia accounting integrates Islamic values into its theoretical framework and operational practices, ensuring alignment with worldly and spiritual goals
E-commerce, Financial Technology, Media Sosial dan Pengaruhnya terhadap Pendapatan UMKM Kota Tasikmalaya
Authors: Desiana Desiana , Bintari Vivi Indah , Nanda Ulfa Luthfia
Published: June 2024

MSMEs are the pillars of the national economy, MSMEs are also economic drivers as well as absorbing quite a lot of labor, however the pandemic attack had quite a bad impact on MSMEs, MSMEs need to work hard to be able to recover from the downturn of the pandemic, and now MSMEs can start developing their businesses again by take advantage of many opportunities, especially in business digitalization. This research shows the influence of e-commerce, financial technology, and social media on MSME income in Tasikmalaya city. The population in this study is 123.010 MSMEs in Tasikmalaya City, from this population, 100 samples were obtained used probability sampling with simple random sampling technique. The data analysis technique in this research used multiple linier regression analysis. The results of this research show that the e-commerce partially influences the income of MSMEs in Tasikmalaya City, while the financial technology and social media partially have no influence on MSME income in Tasikmalaya city, and simultaneously e-commerce, financial technology and social media influence MSME income in Tasikmalaya City.
Implementasi Tata Kelola dan Tanggung Jawab Sosial dalam Menunjang Kinerja Keuangan Saham Syariah Indonesia
Authors: Haryati Tantina , Wilasittha Acynthia Ayu , Putri Sofie Yunida
Published: June 2024

The objective of this study is to examine the correlation between Islamic Corporate Governance (ICG) and Islamic Corporate Social Responsibility (ICSR) and the financial performance of companies that are listed on the Indonesian Sharia Stock Index (ISSI). The research data were collected from the annual financial reports of 250 companies that satisfied the requirement of being listed in the ISSI for five consecutive years and filing annual reports during that same period. An assessment was carried out on the financial statements to determine the utilization of eight ICG  and six ICSR indicators and to gauge economic performance by calculating Return on Assets (RoA) and Return on Equity (RoE). The results suggest that the adoption of ICG positively affects organizations' financial performance, whereas the adoption of ICSR does not substantially impact. These findings indicate that these companies' adoption of ICG and ICSR is limited despite their inclusion in the ISSI. These companies have not utilized many ICG  and ICSR  indicators. This study offers significant insights demonstrating that augmenting the use of ICG can improve firms' financial performance. However, there is a need to enhance awareness and implementation of ICSR. Furthermore, it emphasizes the significance of corporations prioritizing ICG  and ICSR  features as integral components of their comprehensive approach to enhancing their financial performance and social responsibility.
Pengaruh Struktur Kepemilikan dan Kebijakan Dividen terhadap Tunneling
Authors: Rahmawati Wahidah , Rohman Abdul
Published: June 2024

Concentrated ownership structure of a company leads to the ability majority shareholders to control the company which can be used to take opportunistic actions. This study to examine the effect of ownership strucuture proxied by managerial ownership, institusional ownership, foreign ownership, public ownership and another variables, dividend policy as well as listed on the Indonesia Stock Exchange in 2020-2022. Tunneling is the transfer of resources out of the company for the interests of controlling shareholders. this type of research is classified as quantitative and uses secondary data from www.idx.co.id. The number of samples is generated by purposive sampling. Sampling of 36 companies according to the criteris multiplied by 3 years of company period making. Logistic regression is the hypothesis test used in this study. The result of this study indicate that managerial ownership has a positive effect on tunneling, while institusional ownership, foreign ownership, public ownership, and dividend policy don not affcet tunneling.
Pengaruh Karakteristik Chief Executive Officer Terhadap Nilai Perusahaan di Indonesia
Authors: Hidayat Muhammad , Siregar Muhammad Ichsan , Aspahani Aspahani , Erman Ery
Published: June 2024

The aim of this research is to see the influence of CEO characteristics on company value. The population of this study is 825 companies listed on the Indonesian Stock Exchange in 2022. The sampling technique used was purposive sampling. 578 companies were sampled in this study. Documentation techniques are used in data collection, the data is obtained via the www.idx.co.id page. The data analysis technique used is multiple linear regression. The research results show that gender, age and tenure have a significant effect on company value, while education and nationality do not have a significant effect. These results indicate that the role of female CEOs has a more positive influence in generating positive value for the company. Where investors feel confident that female CEOs will pay more attention to the results they achieve. These results also indicate that CEOs who have been in a leadership position in a company for a long time will be more careful in making decisions, where the longer a CEO has been in a company, the more the decisions taken will increase the value of the company in the eyes of investors and stakeholders. These result indicate that the age of a CEO has a significant negative effect on company value, where the older a CEO is, the more the company value decreases
Pengaruh Rasio Keuangan terhadap Harga Saham Rumah Sakit Privat yang Terdaftar di Bursa Efek Indonesia
Authors: Nurjanah Risandy Meda
Published: June 2024

Private Hospital is a health institution aimed at profit. Some of them even trade shares on the stock exchange to obtain additional capital. The literature that examines share price of hospitals is still limited. For this reason, this research aims to obtain empirical results regarding the effect of financial ratios on private hospital stock prices. This research was conducted in Indonesia with testing year 2016 to 2022. Data source was obtained from OSIRIS with SIC 806. Researchers used STATA14 to carry out statistical tests. The tests carried out are Pearson correlation test, Classical assumption test, and Multiple linear regression test. Results show that ROA has a positive effect on stock prices, but other financial ratios used in the model have no significant effect.
Financial Resources and Firm Performance
Authors: Sari Tyasha Ayu Melynda , Ainun Moh. Baqir
Published: June 2024

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