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Analisis Pengaruh Return On Equity, Debt To Total Asset Ratio, Debt To Equity Ratio, Earning Per Share Dan Price Earning Ratio Pada Harga Saham
No full textOne of the analytical techniques that investors can apply to understand a company's financial condition is fundamental analysis using financial ratios in financial statements. The results of investors' analysis of the company's financial condition will determine investors' interest in investing as reflected in the company's stock price. The COVID-19 pandemic in Indonesia had a significant impact on the operations of manufacturing companies. In this regard, this study aims to examine the effect of ROE, DAR, DER, EPS, and PER on the stock prices of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. This study used a sample of 286 companies, which were analyzed using multiple linear regression with the help of SPSS version 20 software. Based on the results of this study, it was determined that ROE had a positive effect on stock prices, DAR had a negative effect on stock prices, and EPS had a positive effect on stock prices. Meanwhile, two other financial ratios, namely DER and PER, have no effect on stock price
Pengaruh Pembelajaran Akuntansi, Literasi Keuangan dan Kontrol Diri terhadap Perilaku Keuangan Mahasiswa Akuntansi
No full textFinancial 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
E-commerce, Financial Technology, Media Sosial dan Pengaruhnya terhadap Pendapatan UMKM Kota Tasikmalaya
Get PDFMSMEs 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
Implementation of ISAK 35: How Hospitals in West Sumatera Present Their Financial Statements?
No full textHospitals are a form of non-profit entity. For accountability, hospitals should provide financial reports that comply with applicable accounting standards, namely ISAK No. 35. The purpose of this study is to see whether hospitals have implemented interpretation of financial accounting standard, namely Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35. The limited amount of research on this subject makes us compelled to do so. This research is important to do in order to improve the quality of financial reporting in hospitals. ISAK No. 35 regulates the presentation of financial statements of non-profit oriented entities. The method used to achieve this purpuse is to carry out an analysis of financial reports and distribute questionnaires regarding the content of financial reports for hospitals that not provide access to their financial reports. The samples in this study were 22 major hospitals in Padang City and several hospitals outside Padang City in West Sumatra. The findings of this study are that only 2 from 22 hospitals have implemented ISAK 35. All BLU/BLUD government hospitals in this study implemented SAP, but not ISAK 35. This research provides information that financial reporting in hospitals is still inadequate, regardless of whether hospitals implement ISAK 35 or not. This research will provide data for the government to make various efforts to improve the quality of hospital financial reporting
Self-leadership Dalam Menyikapi Perkembangan Teknologi Chatbots AI di Dunia Pendidikan Akuntansi: Tinjauan Perspektif Adaptive Leadership
Get PDFPerkembangan teknologi, terutama pemanfaatan Kecerdasan Buatan (AI) dalam pendidikan akuntansi, telah memicu perdebatan mengenai implikasinya. Artikel ini membahas peran kepemimpinan diri dan kepemimpinan adaptif bagi mahasiswa akuntansi dalam menghadapi penggunaan teknologi, khususnya AI, dalam pembelajaran. Melalui metodologi tinjauan literatur kualitatif, artikel ini menguraikan bagaimana kepemimpinan diri dan kepemimpinan adaptif dapat membantu mahasiswa dalam memanfaatkan AI secara adaptif, bukan hanya sebagai alat tetapi juga sebagai sarana pendukung. Hasilnya menunjukkan bahwa mahasiswa yang mengembangkan kepemimpinan diri dapat lebih efektif mengelola diri mereka dalam memanfaatkan AI, sedangkan kepemimpinan adaptif membantu mereka beradaptasi dengan perubahan yang cepat dan kompleks. Meskipun AI memberikan bimbingan, hasil ujian menunjukkan bahwa mahasiswa yang siap dengan baik masih menunjukkan kinerja yang lebih unggul. Penelitian ini menyoroti pentingnya menggunakan teknologi secara bijaksana untuk menjaga kualitas dan menghindari ketergantungan yang berlebihan
Determinan Non-Performing Loan (NPL) Perbankan Kawasan ASEAN
Get PDFThere are numerous factors that influence Non-Performing Loan (NPL) in the banking sector. This research aims to examine empirical evidence regarding factors affecting NPL, namely GDP Growth, inflation, reference interest rates, loan growth, Capital Adequacy Ratio (CAR), and Current Account Saving Account (CASA). The novelty of this research is proposing CASA as a new independent variable influencing NPL. Population of this research comprises all banks listed in the Forbes Global 2000 released in May 2022, located within ASEAN countries, and possessing financial information relevant to variables at the study period. The data were processed using panel data regression, using Fixed Effect Model. This research finds that, GDP Growth, CAR, and CASA were not proven to have a significant impact on NPL. However, inflation, central bank interest rates, and loan growth were found to have a negative impact on NPL. This study contributes primarily to monetary authorities in the ASEAN region
Analisis Faktor-Faktor Yang Dapat Mempengaruhi Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi
Get PDFThis research aims to find empirical evidence of the influence of firm size, capital intensity and sales growth on Tax Avoidance with Institutional Ownership as a moderating variable. This research was conducted at manufacturing companies registered on the BEI in the 2016-2019 period with a sample size of 77. The sampling technique used the Purposive Sampling Method and the data analysis technique used multiple regression analysis and Moderate Regression Analysis (MRA) via the SPSS application. The research results prove that firm size influences Tax Avoidance, Capital Intensity influences Tax Avoidance, Sales Growth influences Tax Avoidance, Constitutional Ownership influences Tax Avoidance. Institutional Ownership is able to moderate the influence of Capital Intensity and Sales Growth on Tax Avoidance but is not able to moderate the influence of firm size on Tax Avoidance. The implications of this research can be a consideration for companies not to carry out Unacceptable Tax Avoidance which can be detrimental to the country. This is because research results show that companies can carry out Acceptable Tax Avoidance by making better use of several factors such as Capital Intensity and Sales Growth so that there is no need to carry out Tax Avoidance in unacceptable ways that can harm the country. However, company owners must also monitor managers' policies so that they do not do things that are contrary to applicable tax regulations which could have a negative impact on the sustainability of the company
Optimalisasi Penerimaan Pajak Melalui Kegiatan Pengawasan Kepatuhan di KPP Pratama Jakarta Grogol Petamburan
No full textIndonesia's tax ratio is lower compared to some countries in the ASEAN region. Therefore, Directorate-General of Tax needs to create policies in order to increase sustainable tax compliance and optimal tax revenue. This research aims to analyze compulsory tax compliance supervision activities based on the Letter of the Director-General of Tax No. SE-05/PJ/2022 which is consisting of four stages: planning, implementation, follow-up, and evaluation monitoring at the Kantor Pelayanan Pajak Pratama Jakarta Grogol Petamburan using the (OECD, 2021) evaluation criteria consisting of relevance, coherence, effectiveness, efficiency, impact, and sustainability.. The method used in this research is a descriptive qualitative method. The data collection technique is performed using in-depth interviews with 10 respondents as primary data and review documents, regulations, as well as previous research relevant to the research theme as secondary data then perform triangulation of data to check the validity of data or information obtained. The results of this research show that SE-05 supervision activities have been carried out well by achieving tax revenue targets, achieving office assessment indicators, and helping to increase taxpayer compliance. Apart from that, it is hoped that there will be regulations that expand authority and increase the number of account representative personnel. This research is expected to contribute in efforts to increase revenue and compliance with tax obligations
Driving Factors Behind the Issuance and Use of Islamic Credit Cards in Indonesia: The Role of Consumerism
Get PDFThe issuance of Sharia credit cards has sparked considerable debate within society. Critics argue that issuing credit cards through Islamic banks fosters a culture of consumerism and has the potential to increase non-performing financing ratios (Non-Performing Financing-NPF). Conversely, supporters assert that these credit cards facilitate transactions for Islamic bank customers. This research employs a mixed-method approach with a Sequential Exploratory design, characterized by the collection and analysis of quantitative data in the first stage, followed by the collection and analysis of qualitative data in the second stage. The data processing results indicate that both the issuance variable (X1) and usage variable (X2), independently and jointly, influence consumerism (Y). Moreover, public consumerism driven by the use of Sharia credit cards significantly impacts economic transaction behavior. The study concludes that the issuance and utilization of Sharia credit cards significantly affect consumer behavior, leading to increased consumerism
Dampak Keberagaman Gender Dewan Direksi dan Inovasi Lingkungan terhadap Biaya Utang di Indonesia
Get PDFThis study aims to test and find out the influence of Board Gender Diversity and Environmental factors on the Cost of Debt of companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Using a quantitative method and a sample of 164 companies from various sectors, this research found that Board Gender Diversity does not have a significant influence on the Cost of Debt. This could be due to the still low level of gender diversity in the boards of directors of Indonesian companies, so its impact on debt costs is not yet clearly visible. Furthermore, the Environmental variable also does not have a significant influence on the Cost of Debt. Although environmental issues are becoming increasingly important, companies' awareness of disclosing related information is still low, so it has not yet impacted creditors' perceptions of company risk. The findings of this study can assist companies in developing more effective, sustainable corporate governance strategies and provide valuable information for investors and other stakeholders in assessing investment risks and opportunities