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Determinan Keputusan Para Pelaku Usaha Mikro Kecil Dan Menengah (UMKM) Menggunakan Pembiayaan Syariah Di Sumatera Utara
Get PDFThe government, through Bank Indonesia, established the Bank Indonesia National Strategy in developing MSMEs with the aim of realizing MSMEs as a new source of growth for the Indonesian economy through three pillars, namely corporatization, capacity and financing. This study aims to analyze the determinants of decisions of micro, small and medium enterprises that use sharia financing in North Sumatra. The research method uses a quantitative explanatory approach, namely explaining the relationship between influencing variables or causality. The results of the study show that financial attitudes, Islamic financial literacy, Islamic financial inclusion have an effect on the intention to use Islamic financing. And behavioral intentions influence decision making using Islamic financing. And financial attitudes, Islamic financial literacy, Islamic financial inclusion have a direct effect on making financial decisions using Islamic financing. Then indirectly financial attitudes, financial efficacy, Islamic financial literacy, Islamic financial inclusion influence decision making using Islamic financing through the behavioral intentions of MSMEs in North Sumatra. However, the financial efficacy of MSME owners in North Sumatra has no effect on intentions and decision-making using Islamic financing, and does not affect decision-making behavior on the use of Islamic financing through behavioral intentions
Analisis Dampak Pendapatan, Lama Usaha, Usia Terhadap Literasi Keuangan Pelaku UMKM
Get PDFThis study aims to determine the effect of income, length of business, and age on the financial literacy of MSME actors in the culinary sector. This type of research uses a quantitative research approach. The objects in this study are the MSME actors in the culinary sector in the Masamba sub-district, North Luwu Regency. The sample in this study was determined based on the minimum sample size, which is 10 times the number of measurement items used in the study. The analytical method used is linear regression analysis. The results of the study show that income has a significant impact on the financial literacy of MSME actors in the culinary sector. This shows that the higher the income generated, the higher the level of financial literacy. Meanwhile, based on age and length of business, there are insignificant differences in the financial literacy of MSMEs in the culinary sector
Pengaruh Moral Sensitivity, Transparansi dan Akuntabilitas Terhadap Pencegahan Fraud Dalam Pengelolaan Alokasi Dana Desa
Get PDFThis study aims to determine the effect of moral sensitivity, transparency and accountability on fraud prevention in managing village fund allocations in the Masamba District, South Sulawesi. The method used in this research is quantitative. The population of this study were all village officials in Masamba sub-district, Luwu-north district, South Sulawesi province. The sample for this study were 116 village officials, obtained using a non-probability sampling technique, namely saturated sampling. While data analysis is utilized to assess research hypotheses in order to formulate study outcomes by statistical testing using SPSS software, this type of data empolys primary data by distributing questionnaires to respondents. The results of the study show that moral sensitivity has no effect on fraud prevention in managing village fund allocations. This study also found that transparency and accountability have an influence on preventing fraud in managing village fund allocations. These findings help to gain insight regarding special attention to approaches that can minimize the occurrence of fraud in the management of village funds, namely morale and transparency and accountability
Pengaruh Leverage dan Profitabilitas terhadap Volatilitas Harga Saham dengan Kebijakan Dividen sebagai Variabel Intervening Sebelum dan Selama Covid-19
Get PDFDuring the Covid-19 pandemic, business conditions around the world were very unstable. Various business sectors are experiencing difficulties due to social distancing regulations, supply chain pressures, economic instability, and so on. Therefore this study reviews the effect of financial performance (leverage and profitability) on stock price volatility with dividend policy as an intervening variable. This research is focused on seeing the impact of the pandemic on the business world and the management's response to all these uncertainties. The population in this study are LQ45 companies listed on the Indonesia Stock Exchange in the 2018 - 2020 period, so there are 45 companies in the population. These samples were taken using a purposive sampling method. The results of this study indicate that leverage has a direct effect on dividend policy and stock price volatility. The leverage variable also has an indirect effect on stock price volatility through dividend policy. However, profitability does not have a direct or indirect effect on stock price volatility and dividend policy. Based on the Sobel test, it was known that Covid-19 has no effect on the value of leverage, dividend policy and stock price volatility, except profitability
Pengaruh Profitabilitas terhadap Penghindaran Pajak dengan Komite Audit sebagai Variabel Moderasi
Get PDFThis study was conducted to examine the effect of profitability on tax avoidance with the audit committee as a moderating variable. Tax avoidance as the dependent variable measured using the effective tax rate (ETR), profitability as an independent variable measured using return on assets (ROA), audit committee as a moderating variable measured using the number of audit committees of companies listed on the Indonesia Stock Exchange (IDX), and inventory intensity as a measurable control variable by comparing total inventory with total assets. This research was conducted at food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for a period of 5 years, namely 2017 to 2021. The sample used a purposive sampling technique so that there were 16 companies that matched the comparison and obtained 80 observational data. The data used in this study is secondary data in the form of financial statements of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) which can be downloaded via www.idx.co.id. Data analysis techniques using multiple linear regression analysis and moderate regression analysis (MRA) and is processed using SPSS 21 version program. The results showed that profitability had a significant positive effect on tax evasion and the audit committee was not able to moderate the relationship between profitability and tax evasion
ANALISIS MEMPREDIKSI FINANCIAL DISTRESS DAN FAKTOR PENGARUHNYA PADA PERUSAHAAN PERTAMBANGAN BEI TAHUN 2019 – 2021
Get PDFFinancial distress conditions can occur in a company and this will disrupt the continuity of the company's operations so it is important to know what causes the possibility of a financial distress condition. This study aims to examine the influence of Debt To Total Assets, Audit Committee, ROA, Current Ratio, Company Size. on Financial Distress predictions for mining sector companies listed on the Indonesia Stock Exchange in 2019-2021. Sampling was done by purposive sampling technique. This type of research uses descriptive statistical tests and logistic regression methods. The objects in this study are the financial reports of mining sector companies listed on the IDX from the 2019 -2021 period. The results showed that all independent variables had no effect on financial distress. The research model has a predictive accuracy of financial distress of 84.2 percent. Future research should use non-financial factors or change the research model to be qualitativ
Peranan Ukuran Perusahaan Memoderasi Pengaruh Struktur Modal dan Total Arus Kas Terhadap Harga Saham
Get PDFThis study aims to provide empirical evidence of the effect of capital structure on stock prices, total cash flow on stock prices, capital structure and total cash flow on stock prices, the effect of capital structure on stock prices with company size as a moderating variable, total cash flow on stock prices with company size as a moderating variable. The population in this study are consumer goods industry sector companies listed on the IDX during 2017-2021. Determination of the sample using purposive sampling technique, obtained a sample of 14 companies with 70 observation data. Analysis techniques and hypothesis testing were carried out with panel data regression analysis through Eviews-12.0. The results revealed that the capital structure variable has no effect on stock prices, the total cash flow variable affects stock prices, the company size variable cannot moderate the effect of capital structure on stock prices, the company size variable cannot moderate the effect of total cash flow on stock prices
Implementasi Stakeholder Engagement dalam Sustainable Development Studi Kasus Pada PT XYZ
Get PDFThe Oil and Gas industry is an industry that is very close to the issue of business sustainability due to the impact of its operational activities. Therefore, sustainability reports are very important for oil and gas companies as an important channel in meeting the needs and expectations of stakeholders. However, PT XYZ as an oil and gas company still has not published a stand-alone sustainability report, and has not been registered in PROPER. Thus, this study aims to analyze the design of stakeholder engagement at PT XYZ, and identify material topics that will serve as the basis for PT XYZ's sustainability report. This research is identified as a single-case study. The data collection methods used are interviews and documentation studies. In this study, the level of stakeholder engagement is identified in more detail, as well as associated with material topics. This research is expected to help the management of PT XYZ in managing stakeholder engagement effectively, understanding priority issues, and publishing a stand-alone sustainability report that can meet the needs and expectations of all PT XYZ stakeholders. The results show that among the four stages of stakeholder engagement design, the monitoring stage is still not done optimally because it has not been applied to all stakeholders. Furthermore, there are 16 material topics in PT XYZ, and 4 out of 16 material topics become priority issues because these topics have the highest impact on PT XYZ stakeholders
Evaluasi Peranan Audit Internal pada Penerapan Strategi Anti Fraud
Get PDFThis research stems from the enormity of the threat of fraud that can be experienced by any company so it is considered a risk inherent in every company, especially the banking industry. This is shown in the report published by the Association of Certified Fraud Examiners (ACFE) in 2022 which recorded 2,110 cases of fraud in 133 countries across various industries, with the financial or banking industry being the industry victim with the highest number of cases. This research was conducted to evaluate the implementation of anti-fraud strategies in the companies under study to reduce the possibility of fraud occurring and also to identify the role of internal audit in implementing this strategy as one of the company's reliable early detection media. This research was conducted to explore the phenomenon of fraud using a research strategy in the form of a case study type of evaluation at PT. BCD as the company that is focused in this research.. The results of this study explain that PT. BCD, the company under study, has implemented an anti-fraud strategy that at least meets the minimum requirements for its implementation but is unable to instill a culture of the importance of implementing an anti-fraud strategy at every level of position and the company also does not carry out Internal Audit obligations for all aspects of implementation, resulting in weaknesses in the internal control system. Because the application of an anti-fraud strategy alone is not enough to reduce the threat of fraud
Pengaruh DPK dan LDR Terhadap Penyaluran KUR UMKM dengan NPL Sebagai Variabel Moderasi
Get PDFThis study aims to determine the effect of Third Party Funds (DPK) and Loan to Deposit Ratio (LDR) on MSME KUR distribution with Non-Performing Loans (NPL) as a moderating variable at BUMN Banks distributing MSME KUR. This study used a purposive sampling method, and 4 BUMN Banks were distributing KUR UMKM that met the sample criteria. This study uses secondary data from annual financial reports of 4 state-owned banks and a web related to people's business loans for 2012 – 2022. The data processing method in this study is panel data regression analysis and Moderated Regression Analysis (MRA) using the Eviews 12 program. Based on the results of the research, it shows that DPK affects the distribution of MSME KUR, LDR has no effect on MSME KUR distribution, NPL affects MSME KUR distribution, NPL weakens the relationship between DPK and MSME KUR distribution, and NPL weakens the LDR relationship with MSME KUR distribution