Jurnal Ilmiah Bisnis dan Ekonomi Asia
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The Effect Of Good Corporate Governance On Earnings Management Actions With Audit Tenure As A Moderating Variable
No full textThis study aims to examine how Good Corporate Governance (GCG) constrains earnings management in companies, considering the tenure of the Public Accounting Firm (PAF) with the company. The population used in this research consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. The sampling technique employed is purposive sampling, resulting in a sample of 109 companies with 545 observations. The analysis technique used is multiple linear regression analysis. The testing used in this research is SPSS. The results of this study indicate that Good Corporate Governance can constrain earnings management. An independent board of commissioners and managerial ownership can minimize the occurrence of earnings management. However, the audit committee and institutional ownership cannot constrain the occurrence of earnings management. Audit tenure can weaken the influence of the independent board of commissioners in constraining earnings management. Audit tenure can strengthen the influence of institutional ownership in limiting earnings management. However, audit tenure does not moderate the influence of the audit committee and managerial ownership on the occurrence of earnings management
Cognitive and Affective Factors that Influence the Purchase Intention of Live Consumers
No full textCurrently, most people like online shopping on various marketplace platforms. One of the platforms for online shopping through live shopping has its own uniqueness in the eyes of consumers who shop online. This study aims to analyze the purchase intention of live shopping for people in the city of Cirebon as seen from affective and cognitive. This study uses a quantitative approach and collects data through a questionnaire. This study has a population of people in the city of Cirebon aged 15-29 years, using the Slovin formula, and getting the number of respondents as many as 400. The data analysis method used is Structural Equation Modeling- Patrial Least Square (SEM-PLS). The research findings indicate that cognitive and affective linkages have a significant impact on purchase intention. This shows that both variables affect consumer purchase intention in Cirebon City. However, this purchase intention is more driven by effective where someone who is interested in buying through live shopping is dominated by emotions and feelings of likes and dislikes in product evaluation compared to information or knowledge that is remembered about the product
Analysis Discount, Free Ongkir, COD toward Buying Decision Shopee Product Marketplace Alurwah Moslemwear Store: Shopee Users in Madiun
No full textThe purpose of this study is to examine the direct and indirect effects of discounts, free shipping, and cash on delivery (COD) on consumer choices. Shopee users in Madiun, specifically at the Alurwah Moslemwear store, were the subjects of the study. The research sample consisted of 385 respondents. This study used SmartPLS version 4.0 for quantitative data processing. The results show that COD significantly and positively influences consumer purchasing decisions. Free shipping and discounts have an insignificant and negative effect on consumer purchasing decisions. Furthermore, the results indicate that these variables also have a direct effect on purchasing decisions. These promotional strategies encourage consumers to complete transactions by reducing costs and perceived risks, thus increasing purchasing decisions. Furthermore, the results indicate that only one variable has a direct effect, indicating the purchasing decision process. The other variables do not affect purchasing decisions. This study highlights the importance for online sellers, especially on e-commerce platforms like Shopee, to offer cash on delivery (COD) services to increase purchasing decisions. Despite offering attractive discounts and free shipping options, the Alurwah Muslim Clothing Store must provide more attractive strategies for customers. Sales must prioritize these factors in their marketing strategy
Deconstruction of The Code of Ethics for Public Accountants Based on Siri Culture
No full textThe research aims to formulate a code of ethics for public accountants based on siri 'culture. This research will deconstruct the code of ethics for Indonesian public accountants and instill siri' principles. This research instills local wisdom values into the code of ethics and gives birth to the concept of a new code of ethics with local wisdom culture in it. This research uses literature studies. The technique for analyzing data in this research uses the Pabbotting method. Pabbotting is a traditional term for uniting bridal couples in the Bugis tribe. The results of this research combine the principles of Siri 'culture with the code of ethics for public accountants, directing accountants to comply with the basic principles of the existing code of ethics for public accountants. Siri' culture also functions to help public accountants solve local problems in Indonesia
The Influence Of Green Accounting, Financial Performance, And Company Size On Financial Sustainability
No full textThe purpose of this study is to determine the effect of green accounting, financial performance, and firm size to determine the sustainability of manufacturing companies by paying attention to and maintaining the environment and public trust. This research uses Environmental, Social, Governance (ESG) as a proxy for green accounting, financial performance which is proxied by Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM), and firm size which is proxied by logarithms. from company size to Financial Sustainability which is proxied by the Debt to Equity Ratio (DER) in manufacturing companies listed on IDX. This research uses samples taken using a purposive sampling method and obtained 46 companies as samples and multiple linear regression analysis tools with data processing using SPSS version 20. The results of this research show that ROE has a positive and significant effect on financial sustainability, ESG and ROA have a significant negative effect on financial sustainability. Meanwhile, NPM and firm size have no influence on financial sustainability. Financial resilience is simultaneously influenced by ESG, ROA, ROE, NPM, and firm size when combined together
Analyzing The Moderating Role Of Government Support In The Intention To Adopt Halal Practice: Evidence From MSMEs In Indonesia
No full textThe purpose of the study is to determine the moderating role of government support on the intention to adopt halal, which is influenced by the following factors: religiosity, consumer demand, and expected revenue in MSMEs.This research used a quantitative approach with hypothesis testing. Data distribution using an online questionnaire by researchers directly and in stages with the assistance of surveyors from the cooperative office; the number of data that met the criteria was 194 MSME respondents in Malang City. To determine the influence of the moderating role of government support on the intention to adopt halal practices, this study used SEM-PLS analysis. This study found that government support does not moderate the intention in adopting halal practices, which is influenced by the following factors: consumer demand, and expected revenue. The findings of the direct influence that religiosity, consumer demand, expected revenue and government support affect the demand for adoption of halal practices.
Pandemic-Era Determinants Of Stock Returns
No full textThis study aims to analyze the impact of stock price indices and stock trading volume on stock returns in the ASEAN stock exchanges, taken from a case study during the COVID-19 pandemic from 2019 to 2021. The research data was obtained from the Indonesia Stock Exchange (IDX), Bursa Malaysia (KLSE), and Singapore Exchange (SGX) through Bloomberg, Yahoo Finance, and web crawler applications. The sample used in the study came from 1,848 daily transactions from these three exchanges. The research data was processed and analyzed using SPSS version 25, and the method used was Ordinary Least Square (OLS). The results of this study indicate that there are differences in outcomes caused by stock price indices and stock trading volume on stock returns. Stock price indices have a significant negative effect on stock returns, while stock trading volume has a significant positive effect on stock returns
Practical Strategies to Increase Teacher and Staff Job Satisfaction at “Yayasan Anak Global Indonesia, Jakarta”
No full textTeacher job satisfaction is one of the factors that must be considered. If teachers feel satisfied with their work, an atmosphere of togetherness will be created; they will have the same responsibility, a good communication climate, and high work enthusiasm to achieve school goals optimally. Likewise, school staff have an essential role in supporting school teaching and learning activities. This study aimed to determine practical strategies for improving teacher and staff job satisfaction at the Yayasan Anak Global Indonesia, Jakarta. The instrument used was a questionnaire distributed to 32 teachers and staff through a saturated sample sampling technique. Using multiple linear regression analysis, all hypotheses were finally tested and proven. It was found that practical strategies to improve job satisfaction are to optimize the work environment, make the organizational culture positive, and improve interpersonal communication between teachers and staff. This study is limited to one school only, so it cannot be generalized to all schools. Further research is expected to expand the research area, not only in 1 school, and differentiate between teachers and staff because they have different role
The Mechanism of Good Corporate Governance, Company Size, and Leverage on The Value of Indonesian State-Owned Enterprises
No full textBusiness growth is currently increasingly rapid and this includes the role of economics, social politics and technological progress. The existence of developments in the economy in Indonesia is proven by the increasing number of companies listed on the Indonesian Stock Exchange (BEI). The purpose of this study was to determine and analyze the effect of Independent Board of Commissioners, Institutional Ownership, Audit Committee, Company Size, and Leverage to Firm Value in BUMN companies in Indonesia. The research method used in this study is panel data regression analysis, with purposive sampling method, the research sample is 16 BUMN companies BUMN companies on the Indonesia Stock Exchange for the 2018-2022 period. The results showed that, in the first model, Independent Board of Commissioners had a negative and insignificant effect, Institutional Ownership had a negative and insignificant effect, Audit Committee had a negative and insignificant effect, Company Size had a positive and significant effect, and Leverage had a positive and significant effect on Firm Value
The Overriding of Product Innovation, Aesthetic Value, and Social Media Marketing to Increase Consumer Purchase Intention of ‘Malangan’ Batik
No full textCompetition among businesses is becoming increasingly intense to create products that can increase consumer purchase intention, especially in the same industry. This includes what happens to ‘Malangan’ batik products, where challenges must be faced not only with local products but also with products from other countries. This study intends to determine the influence of product innovation, social media marketing, and aesthetic value on customers' purchase intentions toward ‘Malangan’ batik. The study population comprises all ‘Malangan’ batik consumers in Malang city, with an undetermined number of individuals. The accidental sampling technique was used to select respondents and gather data for this study by distributing questionnaires to the final sample size of 180 people. This research uses quantitative methods analyzed with SmartPLS-4.1.0.8. The results of this study found that continuous product innovation, effective implementation of social media marketing, and a strong emphasis on aesthetic value in products are essential strategies for businesses to significantly increase consumer purchase intention. Future studies should consider expanding the scope of the research to include additional variables that may influence consumer purchase intentions regarding ‘Malangan’ batik