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Pengaruh Kinerja Keuangan Terhadap Kebijakan Dividen Pada Perusahaan Telekomunikasi Saat Pandemi Covid-19
Get PDFThis study uses telecommunication companies as a research object because the pandemic does not affect this industry. Therefore, researchers want to see whether telecommunication companies can continue growing and surviving the COVID-19 pandemic. The method used in this study is a quantitative approach; the nature of the research is deductive, and samples selected with purposive sampling techniques. The population of this study was telecommunication companies listed on the Indonesia Stock Exchange 2020-2022 period. The research sample was 27 companies for 3 years, which was analyzed by a multiple linear regression analysis model. The study's results simultaneously showed that liquidity, leverage, and profitability affected the telecommunication companies' dividend policy on the Indonesia Stock Exchange in the 2020-2022 period by 52,2 %, the remaining influenced by other variables. Partially, the profitability affected the telecommunication companies' dividend policy on the Indonesia Stock Exchange in the period 2020-2022. Partially, liquidity and leverage do not affect profitability in the telecommunication companies' dividend policy on the Indonesia Stock Exchange in the 2020-2022 period
Analisis Kebijakan Dana Desa Dalam Konsep Blue Economy Untuk Peningkatan Kesejahteraan Masyarakat Desa Di Sumatera Utara
Get PDFThe Indonesia Sustainable Oceans program is to support Indonesia's change to a blue economy by advancing the financial, social and natural advantages got from sound beach front and sea biological systems. This study expects to complete an enlightening monetary examination of the improvement of the Town Cash strategy connected with the issue of executing the Blue Economy idea in North Sumatra Territory, Doing recognizable proof and assessment of the utilization of the Blue Economy idea in Langkat Rule and Focal Tapanuli Regime, North Sumatra Territory, Assessing the impact of the Social Strength Record, Financial Versatility File and Ecological Flexibility List fair and square of government assistance of town networks in the waterfront areas of Langkat Rule and Focal Tapanuli Rule, North Sumatra Territory. This study utilizes quantitative and subjective strategies to answer the current issue detailing. The consequences of this study are that the Coronavirus pandemic an affects steering approaches for utilizing Town Cash. Where, in 2023, the need utilization of Town Cash is focused on public monetary recuperation, public need projects, and alleviation for dealing with regular and non-cataclysmic events in supporting the accomplishment of the Town SDGs. At present there is no exceptional program that utilizes town cash to foster beach front regions or an extraordinary Blue Economy program in Focal Tapanuli locale and Langkat region. To some degree, the Social Flexibility File (IKS) variable impacts the Local area Government assistance variable, the Financial Versatility Record (IKE) variable affects the Local area Government assistance variable, the Natural Strength File (IKL) variable affects the variable Public government assistance. And that truly intends that in the event that the IKS, IKE, IKL factors progress, the degree of government assistance of the town local area additionally propels
Makna Kesadaran Perpajakan dalam Perspektif Fenomenologi
Get PDFPenelitian ini dilaksanakan dengan maksud untuk mengartikan pemahaman tentang kesadaran perpajakan, dilihat dari perspektif fenomenologi. Secara teoritis, temuan dari penelitian ini dapat memberikan kontribusi pada pengembangan konsep kesadaran perpajakan dan bermanfaat bagi para pengambil kebijakan perpajakan. Penelitian ini melibatkan tiga individu Wajib Pajak Orang Pribadi di Kota Jayapura, menggunakan pendekatan kualitatif. Paradigma yang mendasari penelitian ini adalah paradigma interpretif dengan pendekatan fenomenologi transendental Husserl. Data dikumpulkan melalui wawancara mendalam dan observasi. Dari penelitian ini, didapatkan pemahaman bahwa kesadaran perpajakan muncul karena adanya keterpaksaan. Wajib Pajak berada dalam situasi dilematis, dimana mereka merasakan tekanan untuk melaksanakan kewajiban pajak karena takut akan sanksi. Oleh karena itu, mereka memilih untuk memenuhi kewajiban sebagai Wajib Pajak karena adanya keterpaksaan. Perilaku keterpaksaan ini ternyata berdampak pada moralitas Wajib Pajak itu sendir
Faktor yang Berdampak kepada Harga Saham saat Pemulihan Ekonomi Nasional Covid-19
Get PDFThis study examines the relationship between ROA, ROE, EPS, CR, and NPM variables on stock prices after the Covid-19 pandemic. The research applies a quantitative method using secondary data. The data comes from Indonesian companies listed on the IDX for the period 2021-2022. The tests conducted include descriptive analysis and regression analysis. The financial data was sourced from the Osiris database provider. The results of this study show that the ROA variable has a significant impact on stock prices. The ROE variable does not have a significant impact, nor do the NPM, CR, and EPS variables. These findings can be useful for investors in gaining insights into the equity market in Indonesia. The limitation of this study is that it only uses five variables and focuses solely on the company's fundamental aspects. Other variables, such as non-accounting factors like the psychological aspect of Indonesian investors, could also be considered
Peran kepemilikan manajerial dalam memoderasi pengaruh Profitabilitas Leverage dan Ukuran Perusahaan Terhadap Manajemen Laba
Get PDFThis study is intended to measure the effect of profitability, leverage, and company size impact profit management with managerial ownership in the role of a moderating variable. This study is categorized as quantitative research. The study’s target population on within the sector of mining, which were listed on the Indonesia Stock Exchange from 2019 to 2021. Employing purposive sampling, a sample comprising 30 companies that closely adhered to the criteria was selected, resulting in a dataset of 90 observations. The study relies on secondary data, specifically financial statements from mining sector firms listed on The IDX (Indonesian Stock Exchange), accesible via www.idx.co.id. The analysis of data was conducted through panel data regression analysis, and the processing task involved the utilization of Eviews software. The results revealed that earnings management is positively associated with profitability and negative associated with firm size, earnings management is not affected by leverage. And managerial ownership does not possess the capacity to moderate the relationship between profitability, leverage, and firm size with earnings management
Sustainability Reporting : Moderating The Impact of Financial Performance on Stock Price
No full textThis study aims to examine the influence of financial performance on stock prices with sustainability reports as a moderating variable. Financial performance is measured through four categories. Sustainability reports are measured using the GRI-G4 index. The research population includes 27 palm oil industry companies listed on the Indonesia Stock Exchange. The research sample consists of 17 palm oil industry companies that consecutively disclosed annual reports, financial reports, and sustainability reports from 2018 to 2022, using purposive sampling. The data analysis method in this study involves panel data regression and Moderated Regression Analysis (MRA) using Eviews 12 software. The test results indicate that earnings per share and net profit margin have a significant impact on stock prices. However, the current ratio and debt-to-equity ratio do not influence stock prices. Meanwhile, sustainability reports can moderate the impact of earnings per share, net profit margin, and current ratio on stock prices but cannot moderate the impact of the debt-to-equity ratio on stock prices
Analisis Jejak Karbon Dalam Proses Pembelajaran Kelas
No full textThe environmental issue should have already become a primary concern and a crucial focal point for sustainability. One of the influencing factors is carbon dioxide (CO2) emissions, which have a significant impact on climate change. Electricity consumption contributes the largest share of carbon emissions in the energy sector, followed by transportation activities. This study aims to compare the levels of carbon emissions generated and the costs incurred in the face-to-face and online learning processes involving electricity consumption and transportation activities. The research employs a qualitative approach with a case study method. The population in this study consists of active accounting students at Bunda Mulia University, Serpong Campus, and no sampling is conducted to obtain the entire data, which includes primary data from observation and questionnaire. The tools used in this study are Microsoft Excel and jejakkarbonku.id for processing research samples. The results of the study indicate that electricity consumption is higher in face-to-face learning compared to online learning. Additionally, a greater level of carbon emissions is produced from face-to-face learning than online learning, with building electricity consumption surpassing transportation activities. The costs incurred for face-to-face learning are also higher than those for online learning. Despite face-to-face learning being the largest contributor to consumption, carbon emissions, and costs, it is perceived as more effective than online learning. Therefore, there is a need for solutions to address environmental issues while maintaining the effectiveness of education
Analisis Penilaian Risiko Pengembangan Aplikasi GA Service Menggunakan Failure Mode and Effect Analysis (FMEA) – Studi Kasus Perusahaan Jasa PT XYZ
Get PDFAlong 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
Literature Review : Strategi Sistem Single Identity Number (SIN) dalam Optimalisasi Penerimaan Pajak
Get PDFAdanya ketidakseimbangan antara potensi penerimaan pajak dan realisasinya akan selalu menjadi perhatian yang mendalam, hingga harus dicari solusinya. Salah satu solusi yang sedang dilakukan oleh pemerintah saat ini adalah penggabungan NIK menjadi NPWP. Penelitian ini dilakukan untuk menganalisis potensi Single Indentity Number (SIN) sebagai salah satu perluasan basis pajak dalam meningkatkan efisiensi penerimaan pajak. Menggunakan pendekatan Literatur Review, artikel ini berupaya mengidentifikasi potensi sistem Single Indentity Number (SIN) dalam meningkatkan penerimaan pajak. Penelitian ini merupakan sintesis dari penelitian terdahulu yang akan mendeteksi potensi besar perluasan basis pajak dalam meningkatkan penerimaan pajak melalui sistem Single Indentity Number (SIN). Penelitian ini diharapkan akan mendukung keberlanjutan fiskal, efisiensi penggunaan sumberdaya, maksimalisasi penerimaan pajak untuk pembangunan yang secara tidak langsung berkontribusi pada pembangunan berkelanjutan. Hasil penelitian menunjukkan dengan adanya SIN maka pemerintah akan mudah mengakses informasi yang relevan dalam pengenaan pajak; SIN dapat digunakan untuk memonitor kepatuhan wajib pajak, mengidentifikasi kecurangan, serta pengawasan pajak; SIN juga akan mendorong peningkatan penerimaan pajak sejalan dengan bertambahnya basis data pajak yang lebih akurat dan berkesinambungan. Sehingga dapat disimpulkan bahwa dengan dilaksanakan sistem Single Indentity Number (SIN) maka akan memutakhirkan basis data pajak dan memaksimalkan penerimaan pajak dengan catatan pengamanan data dan privasi wajib pajak harus lebih diperketat.
 
Pengaruh Gender Diversity Dan Green Accounting Terhadap Pengungkapan CSR Pada Perusahaan LQ45 Tahun 2015-2022
No full textThe aim of the research is to determine the effect of gender diversity and green accounting on CSR disclosure in LQ45 companies from 2015 to 2022. This research is included in the quantitative research category. The company population that is the focus of this research is the LQ45 companies listed on the Indonesia Stock Exchange between 2015 and 2022. There are 45 companies included in this research population. The total number of samples used was 9 companies with a total of 72 observations, which were selected based on the purposive sampling method. Gender diversity as measured by dummy variables and green accounting as measured by PROPER are independent variables in this research. The control variable, displayed by company size, is measured using size. What is meant by the dependent variable is to reveal the company's CSR which is measured using GRI 4 guidelines. Data collection is carried out using the documentation method. The data used comes from secondary sources obtained through annual reports and company sustainability reports which can be accessed via the website www.idx.co.id and the official websites of each company. The testing technique used is the panel data regression method. Eviews 12 is software used to process data in testing research samples. In data testing, the probability methods used include descriptive statistical analysis, model selection test, classical assumption test, and hypothesis testing. "The model selection in this research used the Chow test, Hausman test, and LM test, with the results selecting the common effect model." The results of this research reveal that gender diversity does not have a significant influence on the level of CSR closure, while green accounting has a positive and significant influence on the level of CSR closure in LQ45 companies from 2015 to 2022