VALUE

Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Di Moderasikan Kepemilikan Manajerial dan Komisaris Independen

Devih Anggraini, Emi Lestari Lestari — Sun, 01 Oct 2023 20:03:30 +0700

This study aims to analyze the effect of earnings management on firm value with moderating variables of managerial ownership and independent commissioners. The sampled companies in this study are manufacturing sector companies specialized in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. The research method is quantitative with secondary data obtained from the company's financial statements through the IDX website and the website of each company. This study sampling method is purposive with 112 data sample. The analysis method in this study uses descriptive test, classical assumption test, MRA regression test, and hypothesis testing. The application to test the data is SPSS 25. The research results obtained are that (1) Earnings Management has no effect on firm value. Moderating variable (2) Managerial Ownership cannot affect earnings management on firm value. Likewise, the moderating variable (3) Independent Commissioner cannot influence earnings management on firm value.

Analisis Kinerja Keuangan Pemerintah Kota Tanjung Balai Dalam Pengelolaan APBD Tahun Anggaran 2018-2022

Sun, 01 Oct 2023 20:20:41 +0700

With regional autonomy, each region has the freedom to carry out its regional administrative activities as determined by the government. The right to autonomy is the basis for the Tanjung Balai City government in managing regional growth and development. Performance in this management can be seen in the Regional Revenue and Expenditure Budget. This study aims to determine the financial management performance of Tanjung Balai City during the period 2018 to 2022 which was studied using quantitative descriptive methods using regional financial ratios parameters such as the ratio of independence, effectiveness and efficiency ratios, growth ratios, decentralization degree ratios, and growth ratios. The results showed that the independence ratio was categorized in a participatory level of independence, the effectiveness ratio was classified as ineffective, the efficiency ratio was classified as efficient, the capital expenditure ratio was classified as low, the operating expenditure ratio was classified as high, the decentralization degree ratio was classified as low, the growth ratio consisting of the growth ratio of Regional Original Revenue (PAD), the ratio of regional income and the ratio of operating expenditure which was classified as low while the capital expenditure ratio was classified as high.

Pengaruh Rasio Solvabilitas, Rasio Likuiditas, Dan Rasio Aktivitas Terhadap Return Saham Pada Perusahaan Sektor Perindustrian Di Bursa Efek Indonesia Setelah Masa Pandemi Covid-19 Tahun 2022

Lutfhi Yudha Firmansyah, Ika Wulandari — Sun, 01 Oct 2023 20:41:12 +0700

After the COVID-19 scourge, this consider was carried out to find out the affect of monetary parameters, counting dissolvability proportions, liquidity proportions, and movement proportions, on stock returns of mechanical segment businesses recorded on the Indonesian stock trade. 58 mechanical segment businesses that were recorded on the Indonesian stock showcase in 2022 made up the test for this ponder. Auxiliary information that has been made open on the Indonesian stock trade is utilized within the information gathering handle. t test and different direct relapse examination are utilized to illustrate the legitimacy of the speculation. tests performed on 58 tests of businesses from the mechanical division utilizing the SPSS 26 program. The test discoveries uncover that whereas the activity proportion variable features a negative affect on stock returns amid the covid-19 widespread, the dissolvability proportion variable and the liquidity proportion variable have no affect on changes in stock returns.

Pengaruh Periklanan Dan Personal Selling Terhadap Keputusan Pembelian Perumahan Di Grand Puri Bunga Nirwana Jember

Eva Lutviana, Sampir Andrean Sukoco — Sun, 01 Oct 2023 21:05:35 +0700

This research aims to analyze the influence of advertising (X₁) and personal selling (X₂) on housing purchase decisions at Grand Puri Bunga Nirwana Jember. In this study using quantitative research methods using a causal associative approach. The population in this study are customers for the last three years, namely from 2020 – 2022 of 1,136. This study used a non-probability sampling technique, namely accidental sampling. Furthermore, data collection using a questionnaire and analyzed by multiple linear regression analysis, F test, and t test. The research results show that advertising and personal selling simultaneously have a positive and significant effect on housing purchase decisions. While partially, advertising and personal selling variables have a positive and significant effect on housing purchase decisions.

Pengaruh Profitabilitas, Leverage, Market Activity, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pengungkapan Internet Financial Reporting

Dewi Latifah, Dina Anggraeni Susesti — Sun, 22 Oct 2023 09:54:38 +0700

Internet financial reportinng is a term used to describe financial and non-financial reporting carries out online. The company’s ability to increase the timely publication of financial information through internet financial reporting can be done with the fundamental management of profitability, leverage, market activity, and size of the company. The purpose of this study is to find empirical evidence and analyze the effec of profiability, leverage, market activity, and company size on internet financial reporting (in food and beverage industry manufacturinng companies listed on the IDX in 2017-2021). This research is a quantitative study using logistic regression analysis and hypothesis testing with the help of the SPSS V.26 software application with a significance level of 0.05. The sampling method used purposive sampling and obtained 27 companies with a total sample of 135 financial reports as research objects. The resuls of this study indicate that profitability has a significan positive effect on internet financial reporting. Leverage has a negative and insignificant effect on Internet financial reporting. Market activity has a significant positive effect on Internet Fiinancial Reporting. Company size has a significant positive effect on Internet Financial Reporting.

Pengaruh Servitization Terhadap Firm Performance Dan Customer Service Performance Dengan Service Innovation Sebagai Variabel Mediasi

Zulfa Choirul Husna, Sidiq Permono Nugroho — Fri, 03 Nov 2023 14:40:50 +0700

The purpose of this study is to analyze the effect of servitization on firm performance and customer service performance with service innovation as a mediating variable. The research method used in this research is to use a quantitative model. The types of data used in the study are primary data and secondary data. In this study, primary data was obtained through distributing questionnaires to respondents or the intended research object. Respondents in this study were companies that used social media in Surakarta City, with 105 respondents. The data analysis technique in this study used Partial Least Square (PLS) using the help of SMARTPLS software. The results of data analysis show that this research instrument has good validity and reliability. The results of this study are that the servitization variable has a positive and significant effect on firm performance and customer service. Service Innovation variable is able to mediate the servitization relationship to firm performance and customer service partially. Service performance can answer problems that arise in determining service quality because after all consumers will only be able to judge the quality they receive from a particular producer not their perception of service quality in general.

Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan, Profitabilitas, Dan Intensitas Modal Terhadap Penghindaran Pajak

Vidya Dina Indaryanti, Hasim As'ari — Tue, 28 Nov 2023 18:33:27 +0700

Pajak adalah beban keuangan wajib yang dikenakan pada individu, berfungsi sebagai sumber pendapatan bagi pemerintah. Namun, penetapan pajak memiliki efek mengurangi keuntungan bersih perusahaan. Oleh karena itu, perusahaan sering terlibat dalam penghindaran pajak sebagai cara untuk meringankan kewajiban pajak mereka. Penghindaran pajak mengacu pada pendekatan strategis yang memanfaatkan celah-celah yang ada dalam peraturan pajak untuk secara legal meminimalkan kewajiban keuangan yang terkait dengan pajak. Tujuan dari penelitian ini ialah untuk mengidentifikasikan faktor-faktor yang berdampak pada terjadinya penghindaran pajak perusahaan. Studi ini menggunakan sampel yang mencakup korporasi telekomunikasi yang terdaftar di Bursa Saham Indonesia selama tahun 2018-2021. Metode yang digunakan untuk pengumpulan sampel ialah pengambilan sampel purposive. Studi ini termasuk pengujian hipotesis, secara khusus menggunakan analisis regresi berganda. Temuan studi mengungkapkan bahwa tidak terdapat hubungan antara variabel ukuran perusahaan dan penghindaran pajak. Demikian pula, variabel pertumbuhan penjualan tidak terdapat dampak pada terjadinya penghindaran pajak. Namun, variabel profitabilitas, seperti yang diukur oleh return on assets (ROA), memiliki dampak positif pada penghindaran pajak. Di sisi lain, intensitas modal tidak memiliki efek signifikan pada penghindaran pajak.

Pengaruh Good Corporate Governance Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022

Chery Afrenza, Tutut Dewi Astuti — Tue, 28 Nov 2023 19:18:02 +0700

The study aims to determine the impact of good corporate governance on the profitability of banking companies listed in the EIB for 2020-2022. The variables used in this analysis include the role of the Board of Independent Commissioners and the Audit Committee in the asset return rate. (ROA). In this analysis, 28 banking companies were selected as samples through a sample-taking method called purposive sampling. The data analysis in this study was carried out using the Double Linear Regression Analysis method using the statistical software SPSS version 21. The study results showed that in part, the Board of Independent Commissioners had no influence on profitability, and so did the Audit Committee, which did not have an effect on profitability.

Pengaruh Harga, Citra Merek, Dan Kualitas Produk Terhadap Keputusan Pembelian Pada Pengguna Produk Rabbani

Fina Rahma Naisaniya, Edy Purwo Saputro — Tue, 28 Nov 2023 19:48:52 +0700

The purpose of this study is to examine the impact of price, brand image, and product quality on purchasing decisions among users of Rabbani products. This research falls into the category of descriptive research with a research method that uses a quantitative approach. The population of this study includes all students at Universitas Muhammadiyah Surakarta who have purchased Rabbani products. To determine the sample size, this study refers to Malhorta's theory, which says that the sample size can be calculated by multiplying the number of question items by at least four or five. Therefore, the number of samples in this study was 100 respondents. The sampling technique used in this study was non-probability sampling with purposive sampling method. This research was conducted using Partial Least Square (PLS) with the help of Smart PLS software version 3. The results of the analysis in this study indicate that price has a positive but insignificant impact on purchasing decisions, brand image has a negative and insignificant impact on purchasing decisions, while product quality has a positive and significant impact on purchasing decisions.

Pengaruh Etika, Kesadaran Wajib Pajak, Sanksi Pajak, Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Wajib Pajak Orang Pribadi Di Kulon Progo)

Zainnita Julia Qhoirunnisa, Martinus Budiantara — Fri, 01 Dec 2023 17:08:55 +0700

The aim of this study is to find out how ethics, tax awareness, tax sanctions, and the quality of tax services affect the level of individual tax compliance in Kulon Progo. Primary data comes from questionnaires given to individual taxpayers. Secondary data is collected from relevant previous research and from various Internet sources. The double linear regression method is used to analyze data in the SPSS program version 21. Research results show that ethics, tax awareness, and tax sanctions have a positive impact on the level of individual tax compliance in Kulon Progo, but do not affect the quality of the tax services provided.

Kajian Literatur Tentang Implementasi Good Corporate Governance Untuk Pengembangan Asuransi Dengan Investasi Syariah (Unit Link)

eko darmawan — Sun, 07 Jan 2024 10:52:48 +0700

Currently, sharia unit insurance in Indonesia is growing rapidly. Therefore, good governance is needed to maintain its existence. The best model for creating Good Corporate Governance (GCG) when developing a Sharia insurance unit is the aim of this research. A qualitative approach and literature study were carried out in this research. A quantitative approach is carried out by gathering information from informants (practitioners, academics, and researchers) who understand GCG and Sharia Insurance issues. This study shows that in the development of Sharia unit insurance in Indonesia, the principle of responsibility can be achieved by complying with Islamic principles, the principle of equality and justice can be achieved by managing the company directed at all interests, the principle of independence can be achieved by increasing professionalism, the principle of accountability can achieved by working with ethics, the principle of transparency can be achieved through the provision of financial information regularly. In addition, three strategies can be prioritized to optimize GCG implementation: training and education of human resources, focus on GCG implementation mechanisms, and internal control.

Menggali Tantangan Pada Pelaku Usaha Kecil Menengah Dalam Menerapkan SAK-EMKM (Studi Kasus Pada UMKM Putikasari Rottan Gresik)

Sat, 03 Feb 2024 09:22:33 +0700

With the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM), it is easier for MSME players to provide information that can be used as a basis for various activities, such as running a business, determining prices, meeting tax requirements, and so on. In fact, Putikasari Rottan MSMEs still use simple records consisting of income and expenses. The aim of this research is to gain an understanding of the challenges faced by Putikasari Rottan MSMEs in implementing SAK EMKM. This research uses a qualitative approach with a case study type of research. The informants in this research were 3 people, namely the owner and the employees of UMKM Putikasari Rottan. This research uses primary data sources and secondary data, and uses interview and observation techniques in data collection. The results of this research show that the challenges for UMKM Putikasari Rottan in implementing SAK EMKM are as follows: 1) According to UMKM Putikasari Rottan, accounting is complicated 2) Lack of understanding when managing finances 3) Educational factors 4) Lack of human resources who have knowledge of SAK EMKM 5) Uncertainty of profits obtained. And 6) SAK EMKM Accounting Socialization and Training Has Not Been Done in MSMEs. This research provides recommendations to MSME players to explore information regarding SAK EMKM to improve the quality of their business financial reports.

Keywords: SAK EMKM, financial accounting, MSMEs

Pengaruh Social E-Wom Dan Price Terhadap Purchase Intention Dengan Brand Trust Sebagai Variabel Mediasi

Devira Mezza Herawati, Imronudin Imronudin — Sat, 03 Feb 2024 09:55:12 +0700

The purpose of this study is to analyze the effect of Social E-Wom and Price on Purchase Intention with Brand Trust as a mediating variable. The research method used in this research is to use a quantitative model. The type of data used in the study is primary data. The population used in this study were all active users who have Shopee media. The sampling technique used is purposive sampling. The technique for determining the number of samples can use the Malhotra Formula. The number of samples for this study were 100 respondents. The data analysis technique used in this research is descriptive analysis and Structural Equation Model (SEM) analysis with Smart Partial Least Square (PLS).The results of data analysis show that Social E-WOM has an insignificant effect on Purchase Intention. Price has a positive and significant influence on Purchase Intention. Social E-WOM has a positive and significant influence on Brand Trust. Price has a positive and significant influence on Brand Trust so that. Brand Trust has a positive and significant influence on Purchase Intention. Social E-WOM has a positive and significant influence on Purchase Intention through Brand Trust so that the sixth hypothesis is accepted. Price has a positive and significant influence on Purchase Intention through Brand Trust.

Pengaruh Pengembangan Karir, Stres Kerja, dan Motivasi Kerja terhadap Kinerja Karyawan (Studi Kasus pada Rumah Sakit di Kota Salatiga)

Indah Yuliana, Kusdiyanto Kusdiyanto — Sat, 03 Feb 2024 09:59:25 +0700

The purpose of this study is to analyze the effect of career development, work stress, and work motivation on employee performance (case study at hospitals in Salatiga city). The research method used in this study is to use a quantitative model. The population in this study were all 600 employees at hospitals in Salatiga City. The sampling technique used purposive side. The number of samples in this study were 150 respondents. The data source used in this research is primary data. The data analysis technique in this study was carried out using Multiple Linear Regression using the SPSS Application. The results of data analysis show that career development has a negative and insignificant effect on employee performance. Job Stress has a significant negative effect on employee performance. Work motivation has a significant positive effect on employee performance

Analisis Pengaruh Laju Pertumbuhan PDRB, PDRB Per Kapita, Dan Gini Ratio Terhadap Tingkat Kemiskinan Provinsi Jawa Tengah Tahun 2013-2022

Fri, 09 Feb 2024 16:05:21 +0700

Studi ini menganalisis pengaruh laju pertumbuhan GRDP, GRDP Per Kapita, dan Rasio Gini terhadap tingkat kemiskinan. Penelitian ini bersifat korelasional, dengan teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa: 1) Laju pertumbuhan GRDP Provinsi Jawa Tengah pada tahun 2013-2022 meningkat sebesar 0.2%, namun secara nasional, Provinsi Jawa Tengah menempati peringkat ke-23 berdasarkan data BPS Indonesia; 2) GRDP per kapita Provinsi Jawa Tengah pada tahun 2013-2022 meningkat sebesar 17.19 juta rupiah, namun secara nasional, Provinsi Jawa Tengah menempati peringkat ke-25; 3) Rasio Gini Provinsi Jawa Tengah dari September 2013 hingga September 2022 menurun sebesar 0.024 poin, namun secara nasional, Provinsi Jawa Tengah menempati peringkat ke-14; 4) Tingkat Kemiskinan Provinsi Jawa Tengah dari September 2013 hingga September 2022 menurun sebesar 3.46 persen, namun di Pulau Jawa, tingkat kemiskinan Provinsi Jawa Tengah merupakan yang tertinggi kedua, dan secara nasional menempati peringkat ke-13; 5) Laju pertumbuhan GRDP tidak memiliki pengaruh parsial terhadap tingkat kemiskinan; 6) GRDP per kapita memiliki pengaruh parsial terhadap tingkat kemiskinan; 7) Rasio Gini tidak memiliki pengaruh parsial terhadap tingkat kemiskinan; 8) Laju pertumbuhan GRDP, GRDP per kapita, dan Rasio Gini secara simultan memengaruhi tingkat kemiskinan. Pemerintah Provinsi Jawa Tengah dalam upaya mengurangi kemiskinan harus: 1) menggalakkan intensifikasi pertanian secara berkelanjutan dan mengembangkan pola pertanian hidroponik vertikal dengan melibatkan perguruan tinggi serta mengembangkan jenis tanaman yang sesuai dengan pola pertanian dan kebutuhan pasar; 2) memberikan bantuan modal kepada petani yang memiliki luas lahan kurang dari satu hektar; 3) memberikan bantuan tunai langsung kepada petani yang memiliki luas lahan kurang dari satu hektar.