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Efektivitas Penggunaan QRIS Sebagai Alat Transaksi Digital Di Kota Bima
Get PDFVarious innovations from today's technological developments continue to diversify in various implementations, especially in the economic sector. Almost all activities in the digitalized era are fast, accurate and efficient. The role of the internet attracts some business actors to switch from traditional business models to online business-based business models as well as inventory with information or physical goods that are modified with electronic products that utilize digital marketing that uses digital technology that has been integrated with new technologies such as smartphones and their supporting applications. . The research objective is to measure the effectiveness of using QRIS as a digital transaction tool in the City of Bima. This type of research is qualitative with purposive sampling. The research sample is millennial generation students who always use QRIS as a means of payment in buying various products or services both online and offline. Interview data collection techniques and literature study. From the results of the interviews it was found that students as a mineral generation did not feel that they were using QRIS in Kota Bima, that in terms of the ease and benefits of using QRIS it was effective, this reflected the results of interviews with informants who stated that they did not find difficulties in using QRIS and even using QRIS made it easier for them to do so. purchase and payment transactions for products/services both online and offline
Pengaruh Skeptisme Profesional, Integritas Dan Beban Kerja Terhadap Penilaian Risiko Kecurangan : (Studi Pada Kantor Akuntan Publik Di Kota Bandung)
No full textThis study aims to analyze the effect of professional skepticism, integrity, and workload on fraud risk assessment. This research was conducted on auditors who work at Public Accounting Firms in the city of Bandung. This study uses primary data by distributing questionnaires to the auditors. In this study, 100 respondents became the research sample. Sampling method using purposive sampling technique. This study uses a descriptive method with a survey approach where the respondents who are the sample are auditors who work in several public accounting firms in the city of Bandung. The objects in this study are Professional Skepticism, Integrity, and Workload as independent variables and Fraud Risk Assessment as the dependent variable. The data collection technique was carried out by distributing questionnaires to auditors working at the Public Accounting Firm in the city of Bandung. The results of the simultaneous tests carried out proved that between professional skepticism, integrity and workload, the result was 0.001 on the fraud risk assessment
Pengaruh Environmental Performance dan Corporate Social Responsibility Disclosure Terhadap Kinerja Keuangan Pada Perusahaan Kosmetik di BEI
Get PDFThe purpose of this research is to test and analyze empirically influence environmental performance against the financial performance of cosmetics companies in indonesia and the influence of corporate social responsibility disclosure of financial performance cosmetics companies in Indonesia. This research use a quantitative approach. A subject in this research was cosmetics companies listed on the indonesia stock exchange period 2011-2018. Data presented in the form of descriptive statistics and produce 6 company and 36 samples.
Research carried out by using multiple linear regression analysis environmental performance has a positive influence on the financial performance of corporations and CSR disclosure have a positive influence on financial performance shows that CSR is a form of transparent form of behavior and ethical was an image of corporate sustainbility .CSR can be used as a company to keep the company going concern sustainability in future
Faktor-Faktor yang Mempengaruhi Profitabilitas Bank: Studi pada Perbankan Swasta di Indonesia
Get PDFThis research aim is to investigate the factors that influence bank profitability in Indonesia especially with some banking ratio such as loan to deposit ratio, capital adequacy ratio and non-performing loan. All the independent variables are characteristic measurement for banking sector with profitability as dependent variables. There are 40 private banks in the population who listed on Indonesia Stock Exchange on 2019-2020 and 24 were chosen with purposive sampling. Moreover, multiple linear regression (MLR) with classical assumption test is statistic method to test the hypothesis. The result shows that only loan to deposit ratio which has no influence to return on asset as proxies for profitability. Statistically proven that capital adequacy ratio has a positive impact to profitability, meanwhile non-performing loan has a negative impact to profitability. This research will contribute to the existing theories of liquidity risk and trade off theory between liquidity and profitability
Pengaruh Net Profit Margin, Earning Per Share, Inflasi dan Nilai Tukar Rupiah Terhadap Harga Saham
Get PDFThe stock exchange determines the share price for the activities carried out by the seller and buyer of shares. Supply and demand influence stock prices, so they can change at any time. Changes in stock prices can be seen from the company's internal and external factors. Internal factors occur within the company, such as company performance, and can be controlled by company management. While external factors are factors that appear outside the company's control but can have an impact on company performance. This study aims to determine the effect of Net Profit Margin, Earning Per Share, Inflation, and Rupiah Exchange Rate on stock prices simultaneously and partially. The research method uses a quantitative approach. The population in this study is the Tobacco and Non-durable Household Product, as many as 15 companies. Sampling was done by purposive sampling technique, so the sample number in this study was six companies. Data processing uses a tool, namely the E-views 12 Student Version. The F test results show that the Net Profit Margin, Earning Per Share, Inflation, and the Rupiah Exchange Rate simultaneously have a significant effect on stock prices. The results of the t-test show that the Net Profit Margin and Earning Per Share impact stock prices. Meanwhile, Inflation and the Rupiah Exchange Rate have no impact on the Stock Price. This research found that internal factors proxied through Net Profit Margin and Earning Per Share affect the Tobacco and Non-durable Household Product for the period 2012-2021. Meanwhile, external factors that are proxied through inflation and the Rupiah exchange rate do not affect stock prices
Pengaruh Profitabilitas Dan Mekanisme GCG Terhadap Nilai Perusahaan Dengan Pengungkapan CSR Sebagai Variabel Intervening
No full textThis research aims to examine the effect of profitability, intuitional ownership, audit committee and independent commissioners. This study uses firm value as the dependent variable and profitability, institutional ownership, audit committee and independent commissioners as independent variables, also corporate social responsibility (CSR) disclosure as an intervening variable. The sample used in this research was obtained by purposive sampling method. Based on existing criteria, during the period 2016 - 2020 obtained 15 companies that were sampled in this study. Of the 15 companies that met the sample criteria for a total period of five years, we obtained a total of 75 data. Using the help of the EViews 10.0 program, data analysis techniques began with a descriptive statistical test, continued with the classic assumption test, logistic regression analysis, analysis multiple linear regression panel data and the last was analysis of intervening variables. The results of this research indicate that the profitability and institutional ownership have a negative and not significant effect on corporate social responsibility (CSR) disclosure, while the audit committee and independent commissioners directly has a positive and not significant effect on corporate social responsibility (CSR) disclosure. Profitability directly has a positive and insignificant effect on firm value, while institutional ownership, audit committee and corporate social responsibility (CSR) disclosure directly have a negative and significant effect on firm value and independent commissioners directly has a positive and not significant effect on firm value. Profitability, institutional ownership, and independent commissioners indirectly through corporate social responsibility (CSR) disclosure does have a significant effect on firm value, while the audit committee indirectly through corporate social responsibility (CSR) disclosure does not have a significant effect on firm value. Profitability, institutional ownership, audit committee, independent commissioners, and corporate social responsibility (CSR) disclosure can explain 94.3% of the tax aggressiveness and the remaining 6.7% are explained by other variables not examined in this research
Kesiapan dan Tantangan Perusahaan Asuransi di Indonesia dalam Menerapkan PSAK 74
Get PDFPSAK 74 is a new accounting standard in Indonesia that regulates Insurance Contracts and is the adoption of IFRS 17. Insurance companies need adjustments and can find obstacles when applying new accounting standards. The purpose of this study is to examine the readiness and challenges of insurance companies in Indonesia when implementing PSAK 74 before it is effective in 2025. The problem in this study is the readiness of insurance companies which includes understanding the scope, ability of Human Resources, Internal Control, Jobdesc Changes and infrastructure. technical. The second problem is the challenges of insurance companies which include data, systems, implementation processes, and display of financial statements. This study uses a survey method with data collection using a questionnaire. The data used in this study are the results of questionnaires to 59 insurance companies spread throughout Indonesia. Based on the research results, (1) insurance companies in Indonesia are ready to apply PSAK 74. (2) Insurance companies in Indonesia do not have challenges in implementing PSAK 74. The conclusion of this study is that when PSAK 74 is effectively implemented in 2025 it will not have a significant impact on insurance companies in Indonesia because every company has prepared things that support the implementation of PSAK 74 since before the initial implementation period, namely in 2023.
Keywords: PSAK 74, Readiness, Challenges, IFRS 17, Insurance Companies
Analisis Perbandingan Potensi Financial Distress Sebelum dan Selama Pandemi COVID-19 Menggunakan Metode Grover, Springate dan Zmijewski
Get PDFPandemi COVID-19 merupakan peristiwa menyebarnya penyakit coronavirus 2019 yang menjadi masalah kesehatan yang serius saat ini di berbagai negara termasuk di Indonesia. Hal tersebut juga berdampak pada terkontraksinya perekonomian Indonesia sesuai data BPS yaitu -5,32% YoY dikarenakan menurunnya daya beli masyarakat akibat kekhawatiran juga kebijakan Pembatasan Sosial Berskala Besar (PSBB). Salah satu sektor yang terkena dampak pandemi adalah sektor transportasi, tercatat pendapatan sektor transpotasi menurun 25%-50% sejak adanya pandemi COVID-19. Tujuan dari penelitian ini adalah menganalisis perbandingan potensi financial distress sebelum dan selama pandemi COVID-19 pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia dengan metode grover, springate dan zmijewski. Penelitian ini menggunakan pendekatan penelitian kuantitatif dan berdasarkan pendekatan yang digunakan, penelitian ini termasuk ke dalam penelitian komparatif. Pemilihan sampel dalam penelitian ini dilakukan dengan menggunakan metode purposive sampling, sehingga diperoleh diperoleh jumlah sampel sebanyak 11 perusahaan. Metode pengumpulan data yang digunakan dalam penelitian ini menggunakan metode dokumentasi dengan data sekunder berupa laporan keuangan perusahaan tahun 2018-2021. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan potensi financial distress sebelum dan selama pandemi COVID-19 berdasarkan metode grover dan zmijewski. Sedangkan berdasarkan metode springate, menunjukkan hasil bahwa terdapat perbedaan potensi financial distress sebelum dan selama pandemi COVID-19. Peneliti memberikan saran kepada peneliti selanjutnya untuk meneliti sektor lain dan variabel lain selain financial distress yang kemungkinan juga terdampak karena adanya pandemi COVID-19. Selain itu, diharapkan juga agar dapat menambah model prediksi lain seperti model altman, ohlson, fulmer, zavgren, taffler dan lain sebagainya sehingga hasil yang didapatkan lebih bervariasi.
Keywords: COVID-19, Financial Distress, Grover, Springate, Zmijewski
Pengaruh Asimetri Informasi, Budaya Organisasi dan Implementasi Good Governance terhadap Kecurangan Akuntansi
Get PDFThe purpose of this study was to determine the effect of Information Asymmetry, Organizational Culture, Implementation of Good Governance on the dependent variable of Accounting Fraud with Internal Control as a moderating variable. The population in this study was 46 OPD in Bengkalis Regency and the number of samples studied were 46 OPD in Bengkalis Regency with a total of 138 people. The data source is the primary data from the questionnaire. Variables are measured with a 5 point Likert scale. The data collection method is Structural Equation Modeling Partial Least Square (SEM-PLS) using WarpPLS software version 5.0. The results show that Information Asymmetry has a positive effect on Accounting Fraud, Organizational Culture and Implementation of Good Governance have a negative effect on Accounting Fraud, Internal Control weakens the positive effect of Information Asymmetry on Accounting Fraud, and Internal Control strengthens the influence of Organizational Culture and implementation of Good Governance on Accounting Fraud. The implementation of Good Governance directly has a negative effect on fraud, with the existence of a negative influence between the implementation of Good Governance on fraud, the implementation of internal control is able to strengthen the level of negative influence between the implementation of Good Governance on fraudulent acts that occur
Analisa Krisis Legitimasi dan Pembangunan Berkelanjutan PT Pelindo Bengkulu akibat Konflik Lahan dengan Masyarakat
Get PDFPenelitian ini bertujuan untuk menganalisis krisis legitimasi dan pembangunan berkelanjutan PT Pelindo Bengkulu akibat terjadinya konflik lahan dengan masyarakat, dengan menggunakan teori legitimasi sebagai landasan dalam membantu menganalisis dengan memberikan makna terhadap data temuan dari hasil penelitian tentang pengaruh konflik lahan terhadap legitimasi dan pembangunan berkelanjutan perusahaan. Penelitian ini menggunakan strategi penelitian studi kasus dan pendekatan penelitian kualitatif, dengan menggunakan single unit analysis yaitu PT Pelindo Bengkulu. Metode penelitian yang dilakukan pada penelitian ini menggunakan metode deskriptif kualitatif untuk membantu menggambarkan dan menjelaskan hasil temuan dari data penelitian melalui observasi, dokumentasi, dan wawancara yang kemudian akan dilakukan analisis dengan menggunakan metode analisis konten, tematik, dan constant comparative. Penelitian ini mengungkapkan pengaruh konflik lahan terhadap legitimasi dan pembangunan berkelanjutan perusahaan. Penelitian ini berhasil mengungkapkan repairing legitimacy sebagai bentuk krisis legitimasi perusahaan, dan menemukan strategi yang diadopsi perusahaan berdasarkan teori legitimasi, yaitu strategi umum “avoid overreaction/don’t panic” dan strategi legitimasi pragmatis yaitu strategi “deny”, “create monitors”. Penelitian ini berbeda dari penelitian sebelumnya karena penelitian ini dilakukan untuk melihat dari perspektif internal perusahaan dengan menggunakan data primer dan sekunder untuk mengatasi keterbatasan penelitian sebelumnya yang berasal dari media pengungkapan online seperti website perusahaan dan berita online serta melakukan observasi, dokumentasi dan wawancara langsung dengan perusahaan