JP Fakultas Ekonomi dan Bisnis Unsoed (Universitas Jenderal Soedirman, Journal & Proceeding)
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1923 research outputs found
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The Effect Of Good Corporate Governance And Financial Ratios On Tax Avoidance
No full textTax avoidance is a practice carried out by companies to reduce tax obligations by utilizing the shortcomings of tax policy. The study goals to ascertain good corporate governance and financial ratios effect towards tax avoidance behavior in insurance companies listed on the Indonesia Stock Exchange from 2020-2023. The research method used by researchers is quantitative method. The population of the study consisted of 18 companies. Sample collection using purposive sampling method, the sample of the study consisted of 12 samples of annual reports with time span of 2019-2023 and total of 60 annual report samples. Research analysis tools, using Stata-17 with data analysis techniques using panel data regression analysis. The results showed that Good Corporate Governance proxied by board of directors showed negative effect on tax avoidance. While institutional ownership, independent commissioners and financial ratio proxied by profitability, leverage, capital intensity sales growth have no effect on tax avoidance.Keywords: Good Corporate Governance, Financial Ratio, Tax Avoidance
Analysis Of Financial Feasibility And Capital Budgetting Performance Of Coffee Shops In Banyumas District
No full textThis research aims to analyze the business feasibility and capital budgeting performance of several coffee shops in Banyumas District, namely Mruyung Coffee Shop, Bakery and Guest House, Ha Ha Cafe and Resto, Line Coffee and Eatery, and Kumala Coffee, Eatery and Store. The research employs a quantitative approach, relying on numerical data to assess financial feasibility and capital budgeting performance. Data were collected through in-depth interviews and internal financial reports, and analyzed using financial analysis tools such as payback period, NPV, IRR, PI, and NPM. The analysis results show that all the coffee shops studied are feasible to operate. Feasibility criteria are measured through several indicators: a payback period that meets the standard, positive NPV, IRR higher than the 10% interest rate, PI greater than 1, and significant NPM. All indicators indicate that these businesses have good profit prospects. Therefore, this study concludes that investing in coffee shops in Banyumas District is a profitable decision.Keywords: Feasibility Study, Financial Feasibility Analysis, Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Index (PI)
The Effect Of Social Media Influencer Dimensions On Purchase Intentions Mediated By Brand Attitudes
No full textThis study aims to determine whether the dimensions of social media influencers can affect the purchase intentions of culinary MSMEs and whether brand attitudes can act as a mediator. The research method used is quantitative research. The sampling technique used in this study was purposive sampling. The object of this study is the social media followers of culinary influencers in Banyumas Regency. Data collection was carried out through a questionnaire-based survey with a Likert scale with 182 respondents. The data analysis method used is the Structural Equation Model (SEM) through the AMOS program. The results of statistical tests in this study indicate that trustworthiness has a positive effect on purchase intention, and brand attitudes can mediate the effect of trustworthiness on purchase intention; expertise has no effect on purchase intention and brand attitudes; information quality only effects brand attitudes; and the attractiveness of influencers effects brand attitudes and purchase intention if mediated by brand attitudes. This study provides implications for culinary MSMEs, namely the importance of formulating an effective influencer marketing strategy and selecting influencers who are trusted by consumers to increase purchasing intention.Keywords: trustworthiness, expertise, information quality, attractiveness, brand attitudes, purchase intention
The Influence Of Financial Literacy, Financial Technology, Level Education On Financial Management Behavior On Micro Enterprises In Banyumas Regency
No full textThe purpose of this study is to examine the influence of financial literacy, financial technology, and education level on financial management behavior. The data used in this study is primary data, namely in the form of a questionnaire distributed to micro businesses in Banyumas Regency. The number of samples analyzed in this study is as many as 100 samples. The sample was selected using the Convenience Sampling method with certain criteria that had been set beforehand. The analysis technique used is multiple linear regression analysis. The results of the study show that financial literacy has a positive effect on the financial management behavior of micro businesses in Banyumas Regency. Financial technology has a positive effect on the financial management behavior of micro businesses in Banyumas Regency. Keywords: Financial Literacy, Financial Technology, Level Education, Financial Management Behavior
The Effect Of Regional Minimum Wage, Gross Regional Domestic Product, Human Development Index, And Open Unemployment Rate On Poverty In Central Java
No full textPoverty is an important problem faced by the Indonesian government, including the Central Java provincial government. Central Java\u27s poverty data, which tends to increase when compared to West Java and East Java as the three provinces with the highest number of poor people who tend to decrease on the island of Java, explains that the Central Java Provincial Government still has the responsibility to reduce the high rate. The high poverty rate can be influenced by several factors, including the Regional Minimum Wage, Gross Regional Domestic Product, Human Development Index, and Open Unemployment Rate. The purpose of this research is to examine how the influence of the Regional Minimum Wage (UMR), Gross Regional Domestic Product (GRDP), Human Development Index (HDI), and Open Unemployment Rate on the poverty rate in Central Java Province from 2019 to 2023. The poverty indicator used in this study is the Poverty Severity Index with the analysis method used is panel data regression. In this research, secondary data was obtained from the Central Agency of Statistics. The results showed that the Regional Minimum Wage, Gross Domestic Regional Product, and Human Development Index had a negative and significant effect on poverty, while the Open Unemployment Rate had a positive and significant effect on poverty.Keywords: Poverty, Central Java, Poverty Severity Index
The Effect Of Good Corporate Governance And Corporate Social Responsibility Disclosure On Company Value: Study At LQ45 Companies Listed In Idx 2018-2022
No full textThe study aims to analyze the impact of the size of the board of directors, independent commissioners, ownership of institutions, management ownership, audit committees, audit quality, and corporate social responsibility disclosures on the company value proxy by PBV and Tobin\u27s Q. With ROA and size of companies as controlling variables. The population used in this study was companies listed in the LQ45 index on the Indonesian Stock Exchange from 2018-2022. The sample determination technique used in this study uses purposive sampling techniques obtained by as many as 32 companies. The data used in this study is secondary data. The analysis method of this study was done with panel data using Stata version 17 as a data analysis tool. The result found that Independent Commissioner, Institutional Ownership, and Managerial Ownership have a positive influence on the company\u27s value, while audit committees have a negative effect on the value of the company, and the Board of Directors, audit quality, and corporate social responsibility disclosure have no impact on company value.Keywords: Good Corporate Governance, Board of Directors, Independent Commissioners, Institution Ownership, Managerial Ownership, Audit Committees, Audit Quality, Corporate Social Responsibility Disclosure, Company Value
The Effect Of Inflation, Equity, Regional Loan On Fiscal Capacity In Banyumas
No full textThe decreasing number of Regional Fiscal Capacity Index from year to year proves that the contribution of regional fiscal independence is still relatively low. This study aims to analyse the effect of inflation, equity participation, and regional loan receipts in the short and long term on regional fiscal capacity in Banyumas Regency. The analysis method used is Auto Regressive Distributed Lag (ARDL). The data used is time series data of Banyumas Regency during the period 2009-2023. The results showed that inflation has a negative and significant effect on regional fiscal capacity in the short term but has no effect on fiscal capacity in the long term. Capital participation has a positive and significant effect on regional fiscal capacity in the short term and in the long term, while the receipt of regional loans has a significant negative effect in the short term but in the long term has no effect on fiscal capacity. This study still uses limited years and variables. Therefore, future research can add other years and variables.Keywords: Inflation, Equity Partcipation, Regional Loan Receipts, and Fiscal Capacit
Changes In Audit Opinions And Internal Conditions Of Regional Government: During The Covid Pandemic
No full textThe audit opinions for local governments in 2021-2022 show that some regencies/cities experienced a downgrade in audit opinions from the previous year. This study seeks to empirically investigate how internal factors within local governments affect changes in audit opinions. The population of this research is 514 districts or cities. The data analysis techniques used include logistic regression analysis. The study results indicate that neither the effectiveness ratio nor the efficiency ratio influences changes in audit opinions. However, the level of wealth in local government and weaknesses in the internal control system (ICS) have a significant negative impact. Regencies/cities with increasing levels of local government wealth may experience a downgrade in audit opinions. Recommendations linked to this study propose that local authorities should further explore their potential and manage it optimally for the welfare of the community while being transparent and accountable.Keywords: Change in Audit Opinion, Local Government, Internal Control Syste
The Impact of Agricultural Sector Development in 10 Provinces
No full textDespite the large value of GRDP and investment at province level, the level of employment and income distribution still tends to fluctuate. The study aims to analyze the effect of development and investment in the agricultural sector on employment in the agricultural sector and income distribution. The type of this research is descriptive-quantitative using secondary data. This study uses multiple linear regression analysis of panel data. The analysis is divided into two models, the first model analyzes the impact of development and investment in the agricultural sector on employment in the agricultural sector, while the second model analyzes the same variables on income inequality. The results of the first model show that the development of the agricultural sector has a significant and positive effect on employment in the agricultural sector, while investment in the agricultural sector has an insignificant on employment in the agricultural sector. The results of the second model show that the development of the agricultural sector has a significant and negative effect on income inequality, while investment in the agricultural sector has an insignificant effect on income inequality. The implication of the results is that the government should maintain and improve the quality of the agricultural sector by implementing policies that encourage agricultural productivity and carry out equitable development of facilities and infrastructure to support agricultural activities in remote areas.The study aims to analyze the effect of development and investment in the agricultural sector on labor absorption in the agricultural sector and income distribution. The type of this research is descriptive-quantitative using secondary data. The technical analysis in this study uses multiple linear regression analysis of panel data. The results of the first model show that the development of the agricultural sector has a significant and positive effect on labor absorption in the agricultural sector, while investment in the agricultural sector has an insignificant positive effect on labor absorption in the agricultural sector. The results of the second model show that the development of the agricultural sector has a significant and negative effect on inequality in the income distribution, while investment in the agricultural sector has an insignificant positive effect on inequality in the income distribution. The implication of the results of this research analysis is that the government has to continue to maintain and improve the quality of the agricultural sector by implementing policies that encourage agricultural productivity and also carry out equitable development of facilities and infrastructure to support agricultural activities in remote areas
The Influence Of Green Financing, Money Supply, Renewable Energy Consumption And High-Tech Export Products On SDGS In Developing Countries
No full textThis study aims to analyze the influence of monetary instruments, renewable energy consumption, and high-tech exports on Sustainable Development Goals in Emerging Market countries. In this study, the author highlights the importance of sustainable monetary policy, green bond issuance, investment in renewable energy, and cooperation in high-tech exports as factors that can affect the achievement of sustainable development goals. This study uses panel data regression method with Ordinary Least Square (OLS) approach. The model used in this study is a fixed effect model to estimate the results of the research output. The results showed that money supply, renewable energy consumption had a positive and significant influence on the sustainable development goals index, while high-tech exports had a negative but significant influence on the sustainable development goals index. This research provides valuable insights for governments, researchers, and other stakeholders in developing policies and practices that support sustainable development in Emerging Market countries. Keywords: Sustainable Development Index, Broad Money, Renewable Energi, High-technology exports