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Pengaruh Desentralisasi Fiskal, Investasi dan Tingkat Partisipasi Angkatan Kerja (TPAK) Terhadap Pertumbuhan Ekonomi : (Studi Kasus di Prov. Jawa Tengah Periode 2017-2020)
Get PDFThis Research aims to determine the effect of fiscal decentralization, investment and labor force participation rate on the economic growth of districts or cities in one of the largest provinces on java. This analysis consists of several variables including Investment, labor force participation rate and fiscal decentralization that uses income and expenditure indicators. This study also uses Gross Regional Domestic Product (GRDP) indicators at constant prices for economic growth with total of observations are 140 data from 35 district or cities in Central Java Province for the 2017-2020 period with complete data ownership. The data that used in this study were collected and processed using multiple linear analysis methods to determine simultaneously and particially between fiscal decentralization, investment, labor force participation and economic growth. The research results show that Fiscal Decentralization and Investment have proven to significantly increase economic growth in the Province of Central Java. However, the Labor Force Participation Rate (TPAK) in Central Java Province does not have a significant effect on the economic growth. Regional Income and Regional Expenditure that are well managed will have a positive impact on the economic growth of each region. This can be optimized by taking advantage of current technological developments and demographic bonuses where there is a balance in overcoming good governance, then this will create productivity which can have an impact on economic that more effective and efficient
Analysis Of Accounting Information Usage On MSME’s In Central Maluku
Get PDFThe development of MSMEs has become rapid along with the development of the national economy. A deep understanding of accounting is expected to enable the use accounting information for decision-making. This study aims to see the effect of accounting knowledge, business experience, business scale, and owner perception on the use of accounting information. The population and sample in this study are MSMEs in Central Maluku Regency. There are 150 respondent data processed using the SPSS application. The results show that accounting knowledge, business experience, business scale, and owner perception affect the use of accounting information. This research only uses two regencies in Maluku province, expecting that further research will cover the province as a whole
Keywords: Accounting Knowledge; Business Experience; Business Scale; Owner Perception; Accounting Informatio
Determinants of Intellectual Capital on Financial and Market Performance: The Moderating Role of Board Function
Get PDFThis study aims to specifically examine the impact of intellectual capital on financial and market performance, considering the moderating role of board function. The study uses a sample of non-financial companies listed on the Indonesia Stock Exchange over the period 2017-2022. The approach employed in this research is panel regression to test the relationships between variables. The results indicate that intellectual capital has a significant effect on return on assets (ROA). Additionally, the role of the board function strengthens the impact of intellectual capital on return on assets as a moderating variable. The implications of this study suggest that company management should consider increasing investment in the development and utilization of intellectual capital. This can include employee training and development, effective knowledge management, and innovation development, which can ultimately enhance the overall value of the company.
Etika Kebajikan Aristoteles dan Pendidikan Akuntansi dalam Menyusun Laporan Keuangan Perusahaan : Literature Review
Get PDFThis research explores the benefits of applying Aristotle's virtue ethics and accounting education to preparing company financial reports. The methodology used is a systematic literature review (SLR) with a narrative synthesis approach. The literature search process was conducted using three combinations of keywords: “virtue ethics AND accounting education,” “virtue ethics AND finance report,” “virtue AND financial report,” and “virtue AND finance.” From this search, 13 relevant articles were found, consisting of 1 article from the Elsevier journal, 2 from the Emerald journal, 4 from the ProQuest journal, 5 from the SpringerLink journal, and 1 from the Ebsco journal. Research findings show that implementing virtue ethics in companies can motivate accountants to act with integrity and without fear. However, there is a view that not all accountants find this approach profitable or relevant, especially when viewed from the perspective of short-term profits. In addition, effective accounting education must emphasize two main aspects: technical expertise and moral expertise. The integration of these two aspects is important to ensure that financial reporting standards prepare financial reports and adhere to high ethical standards. This research also found that literature on virtue ethics in the accounting context is still rare and geographically uneven. This indicates the need for further research to understand how Aristotle's virtue ethics and accounting education can be effectively applied in the practice of preparing financial reports for companies
Analisis Pengelolaan Kas pada UMKM
Get PDFEffective cashflow management is very important for the continuity and growth of Micro, Small, and Medium Enterprises (MSMEs). With good cash management, it will be able to avoid liquidity problems, be able to make the right strategic decisions and ensure business continuity in the long term. The purpose of this study is to find out the cash management of Convection MSMEs in Tegal Regency. The data collection method in this study is using observation and interviews. Meanwhile, the sampling technique uses random sampling of 9 MSMEs in the Adiwerna District area. The results of the study found that the cash management carried out by Convection MSME owners in the Tegal Regency area is still very minimal. This can be seen from the fact that most MSME owners have not planned, monitored or controlled cash. Of the MSMEs that manage cash, most have not done cash planning. In addition, the monitoring carried out on cash by most MSME owners is only limited to recording cash receipts and cash expenditures in a simple way, namely recording in books alone is not in accordance with applicable accounting standards. Furthermore, the control carried out by MSMEs is also only limited to not giving too much receivables to customers and carrying out a strategy of providing discounts when their business experiences a decline in sales. This is due to the lack of financial literacy knowledge in managing their finances, especially in compiling financial report
Hubungan Capital Intensity Ratio, Firm Size, Digital Transformation terhadap Tax Avoidance dengan CSR sebagai Moderasi
Get PDFThis research analyzes how Firm Size, Digital Transformation, and Capital Intensity Ratio influence Tax Avoidance, with Corporate Social Responsibility as a moderator. "This research targets non-cyclical and cyclical consumer companies listed on the Indonesia Stock Exchange between 2020 and 2022. This research uses purposive sampling and produces 62 companies and 186 data points from 2020 to 2022. This research uses Eviews 12.0 to panel data regression analysis. The panel data test, Chow test, and Hausman test were then run simultaneously to quantify the data." The research results show that Firm Size, Capital Intensity Ratio, and Digital Transformation all help avoid taxes. CSR regulations will reduce the Tax Avoidance effect of Capital Intensity Ratio, Firm Size, and Digital Transformation
Profit Growth: Redefining Success with an Advanced ROA Model
Get PDFThis study explores the influence of Return on Assets (ROA) on profit growth in the food and beverage industry subsector listed on the Indonesia Stock Exchange Sectoral Index (ISSI). Employing a quantitative research approach, financial data from 11 companies, selected purposively for the period 2019-2023, were subjected to regression analysis. ROA serves as a key financial performance indicator, reflecting a company's effectiveness in utilizing its assets to generate profit, whereas profit growth serves as a crucial marker of business sustainability. The results indicate a significant positive correlation between ROA and profit growth, suggesting that firms with higher ROA tend to exhibit superior profit growth compared to those with lower ROA. This highlights the critical role of efficient asset utilization in bolstering business performance and sustainability. The study offers practical insights for companies in the food and beverage sector, emphasizing the importance of strategies aimed at optimizing asset management to achieve enhanced profit growth. Furthermore, the research adds to the existing body of literature by providing a detailed analysis of the ROA-profit growth relationship within the Indonesian market. Future studies could broaden the scope by increasing the sample size and including companies from various sectors and regions to confirm and expand upon these findings
Moderasi Leverage dan Profitability Terhadap Dampak Corporate Social Responsibility (CSR) pada Nilai Perusahaan
Get PDFIn the current era of intense business competition, disclosure of social responsibility or CSR is not only a complement to companies in reporting their business entities, but is a principle that must be one of the main focuses in business continuity, because it is not only focused on profits, companies must also maintain environmental sustainability and provide social implications in the development and welfare of society. This research aims to determine the effect of CSR on company value as well as the moderating impact of debt (leverage) and profitability (NPM) on CSR and company value. The samples in this research are companies in the Agriculture, Forestry & Fisheries sectors that are listed on the IDX in the 2020-2022 period. The company selection used a purposive sampling method. The analysis technique used by the moderation analyst uses Smart PLS. The results of the research show that CSR does not have a significant influence on company value and debt (leverage) and profitability (NPM) are unable to moderate the influence of CSR on company valu
Determinants of Tax Avoidance: Evidance on Indonesian Financial Companies
Get PDFTax avoidance by companies is a risky strategy that aims to minimize corporate taxes on pre-tax profits. This study aims to provide empirical evidence regarding the effect of audit committees, independent commissioners, liquidity, leverage, company size, and profitability on tax avoidance and examine differences in tax avoidance before and during the COVID-19 pandemic. The population in this study was financial sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Using a purposive sampling technique, data were obtained from 42 companies, so 168 observations were gained. The data analysis technique utilized EViews version 12. The results of this study demonstrated that while independent commissioners could suppress tax avoidance, another corporate governance proxy, i.e., the audit committee, did not affect tax avoidance. Furthermore, liquidity and firm size did not affect tax avoidance, whereas leverage and profitability positively affected tax avoidance. Before and during the COVID-19 pandemic, no difference between tax avoidance practices was visible
Pengaruh Karakteristik Chief Executive Officer Terhadap Nilai Perusahaan di Indonesia
No full textThe 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 decrease