eJournal Unika Atma Jaya (Universitas Katolik Indonesia)
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DETERMINANT PROFIT MANAGEMENT PRACTIC IN INDONESIA
No full textThe research aims to determine the partial and simultaneous influence of Good Corporate Governance, Leverage, Company Size on Profit Management. Good Corporate Governance, Leverage, Company Size as Independent Variables and Profit Management as Dependent Variable. The research method used is a quantitative method using secondary data, namely by using annual report documentation data collection techniques. The data obtained was then processed using IBM SPSS version 25 software. Next, classical assumptions were tested using the normality test, heteroscedasticity test, multicollinearity test and autocorrelation test. Next, multiple regression analysis and hypothesis testing using the t test for partial, f test for simultaneous and coefficient of determination. The results of this research show that: (1) Good Corporate Governance has no significant effect on Profit Management; (2) Leverage has no significant effect on Earnings Management; (3) Company size has a significant effect on Profit Management; significant effect on Earnings Management; (4) Good Corporate Governance, Leverage, Company Size simultaneously have a significant effect on Profit Management
THEORETICAL REVIEW OF THE CAUSES OF FINANCIAL FRAUD IN INDONESIA
No full textFraud in Indonesia is still an unresolved problem. Fraud can occur due to financial pressure, weak internal controls, and a person's rationalization attitude to justify his actions. This research was conducted to determine the causes of fraud, especially fraud in the financial statements of companies in Indonesia. The causes of fraud can be seen from the fraud triangle, diamond fraud, and pentagon fraud. The research is a theoretical review taken from various studies on fraud in Indonesia over the past few years. Research is expected to provide an overview of the causes of fraud and can be a reference material for future research
MICROBUSINESS FINANCIAL DYNAMICS IN THE CONTEXT OF PATRIARCHAL CULTURE DECISION-MAKING INDEPENDENCE AND PERFORMANCE OF UMKM IN SEMARANG
No full textThis research aims to explore the influence of business characteristics and entrepreneur characteristics on the independence of formal debt decision making, by considering the moderating role of patriarchal culture. This study also aims to examine the impact of formal debt decision-making independence on business performance. The research was conducted through a survey of 248 female entrepreneurs in the food and beverage processing sector in Semarang. The research method uses descriptive and inferential analysis, with hypothesis testing carried out using Structural Equation Modeling Partial Least Square (PLS). The findings show that business characteristics and entrepreneur characteristics have a positive and significant influence on the independence of formal debt decision making. In addition, patriarchal culture is proven to play a moderating role, influencing the relationship between business characteristics/entrepreneur characteristics and the independence of formal debt decision making. In other words, patriarchal culture modifies the influence of business characteristics and entrepreneur characteristics on formal debt decisions. The analysis also shows that independence in formal debt decision making has a positive impact on business performance. Thus, the results of this research imply the importance of independence in making formal debt decisions for female entrepreneurs in the food and beverage industry in Semarang
THE INFLUENCE OF ROLE CONFLICT, PROFESSIONALISM, LEADERSHIP STYLE, AND MOTIVATION ON AUDITOR PERFORMANCE IN THE CITY OF SEMARANG
No full textThe purpose of this study was to determine the effect of role conflict, professionalism, leadership power and motivation on auditor performance. This research uses a quantitative approach. The population in this study was all public accounting firms in the city of Semarang. The sample of this study amounted to 30 respondents. The data sources in this study used secondary data and primary data. Researchers used questionnaire data collection methods and documentation methods. The research instrument used in this study used a Likert scale. The results showed that role conflict had a significant negative effect on auditor performance. Professionalism, leadership style and motivation have a significant positive effect on auditor performance
THE EFFECT OF FIRM SIZE, DIVIDEND PAYOUT RATIO, CASH HOLDING AND BOARD SIZE ON INCOME SMOOTHING
No full textThis study aims to determine the effect of firm size, dividend payout ratio, cash holdings, and board size on income smoothing. The data used in this study is secondary data in the form of financial statements using the purposive sampling method so that the sample obtained is 13 companies listed on the Indonesia Stock Exchange in 2018-2021 with a total of 52 data for four years. The analytical technique used in this research is multiple linear regression analysis. Data processing in this study using SPSS v.26 software. The results of this study indicate that firm size and the dividend payout ratio have a significant negative effect on income smoothing, while cash holdings and the board size have no effect on income smoothing. Simultaneously firm size, dividend payout ratio, cash holdings and board size have a significant effect on income smoothing
THE ROLE OF TAX SANCTIONS IN MODERATING THE EFFECT OF UNDERSTANDING AND AWARENESS OF TAXPAYERS ON TAXPAYER COMPLIANCE OF SMALL MICRO AND MEDIUM ENTERPRISES USING E-COMMERCE
No full textThis study aims to determine the role of sanctions on understanding and awareness of e-commerce MSME taxpayer compliance. This study uses a sample of 48 micro, small and medium business traders using e-commerce in South Jakarta. The data used in this study is quantitative data sourced from MSMEs that sell customised clothing on Tokopedia and Shopee e-commerce. The data collection method uses a questionnaire with a Likert scale. The results of the study show that understanding and sanctions affect increasing individual taxpayer compliance in MSME traders of custom-made clothing sold on e-commerce sites Tokopedia and Shoppee in the South Jakarta area
PERAN PENGUNGKAPAN MANAJEMEN RISIKO, GREEN BANKING DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN PADA PERBANKAN DI INDONESIA
No full textFirm value is seen as an important aspect in a company because it can reflect the condition of the company. This research aims to empirically prove the influence of intellectual capital, risk management disclosure, and green banking on the value of banking sector companies in Indonesia. The population in this research are banking sector companies registered on the IDX during the research period, namely 2020-2022. Using the purposive sampling method, 27 companies were obtained (n = 81 observations). The data analysis method used in this research is multiple linear regression which is processed using the SPSS 23 application. Based on the analysis result, it shows that intellectual capital, risk management disclosure and green banking simultaneously influence the value of banking sector companies. The results of this research also show that intellectual capital and green banking have a significant effect on firm value, while risk management disclosure does not have a significant effect on firm value
Gangguan Fungsi Kognitif Sebagai Faktor Risiko Utama Kejadian Depresi Pada Lansia
Get PDFLatar Belakang: Peningkatan prevalensi depresi pada lansia dapat berdampak pada tingginya angka morbiditas dan mortalitas. Penelitian ini secara spesifik dilakukan untuk mengetahui persentase depresi beserta hubungannya dengan usia, jenis kelamin, pendidikan, sarkopenia, dan gangguan fungsi kognitif pada lansia yang memiliki latar belakang homogen di lingkungan perkotaan.
Metode: Penelitian ini merupakan penelitian deskriptif analitik yang menggunakan metode cross-sectional. Penelitian dilaksanakan pada bulan Agustus 2022 s.d. Oktober 2022 di Pusat Santunan Keluarga (PUSAKA) Jelambar dan Kebon Jeruk, Jakarta Barat dengan subjek penelitian 203 lansia (≥60 tahun). Depresi dinilai dengan Geriatric Depression Scale-15; sarkopenia diukur menggunakan Bio-Impedance Analysis, handgrip dynamometer, dan stopwatch; fungsi kognitif dinilai menggunakan Montreal Cognitive Assessment versi Indonesia; variabel lainnya menggunakan kuisioner.
Hasil: Terdapat hubungan yang bermakna antara gangguan fungsi kognitif dengan kejadian depresi pada lansia (p≤0,05; OR=2,523). Responden yang mengalami gangguan fungsi kognitif memiliki persentase depresi yang lebih tinggi dibandingkan dengan responden yang tidak mengalami gangguan fungsi kognitif. Akan tetapi, tidak ditemukan hubungan yang bermakna antara usia, jenis kelamin, lama pendidikan, dan sarkopenia dengan kejadian depresi pada lansia.
Simpulan: Lansia dengan gangguan fungsi kognitif 2,5 kali lipat lebih berisiko mengalami depresi. Oleh karena itu, peningkatan layanan kesehatan penting untuk mendeteksi dini kejadian depresi, terutama pada lansia dengan gangguan fungsi kognitif. Terlepas dari kenyataan saat ini, bahwa gangguan fungsi kognitif tidak dapat diobati, masih banyak gaya hidup dan faktor lingkungan yang dapat dimodifikasi untuk menurunkan risiko.Latar Belakang: Peningkatan prevalensi depresi pada lansia dapat berdampak pada tingginya angka morbiditas dan mortalitas. Penelitian ini secara spesifik dilakukan untuk mengetahui persentase depresi beserta hubungannya dengan usia, jenis kelamin, pendidikan, sarkopenia, dan gangguan fungsi kognitif pada lansia yang memiliki latar belakang homogen di lingkungan perkotaan.
Metode: Penelitian ini merupakan penelitian deskriptif analitik yang menggunakan metode cross-sectional. Penelitian dilaksanakan pada bulan Agustus 2022 s.d. Oktober 2022 di Pusat Santunan Keluarga (PUSAKA) Jelambar dan Kebon Jeruk, Jakarta Barat dengan subjek penelitian 203 lansia (≥60 tahun). Depresi dinilai dengan Geriatric Depression Scale-15; sarkopenia diukur menggunakan Bio-Impedance Analysis, handgrip dynamometer, dan stopwatch; fungsi kognitif dinilai menggunakan Montreal Cognitive Assessment versi Indonesia; variabel lainnya menggunakan kuisioner.
Hasil: Terdapat hubungan yang bermakna antara gangguan fungsi kognitif dengan kejadian depresi pada lansia (p£0,05; OR= 2,523).Responden yang mengalami gangguan fungsi kognitif memiliki persentase depresi yang lebih tinggi dibandingkan dengan responden yang tidak mengalami gangguan fungsi kognitif. Sementara, tidak ditemukan hubungan yang bermakna antara usia, jenis kelamin, lama pendidikan, dan sarkopenia dengan kejadian depresi pada lansia.
Kesimpulan: Lansia dengan gangguan fungsi kognitif 2,5 kali lipat lebih berisiko mengalami depresi. Oleh karena itu, peningkatan layanan kesehatan penting untuk mendeteksi dini kejadian depresi, terutama pada lansia dengan gangguan fungsi kognitif. Terlepas dari kenyataan saat ini, bahwa gangguan fungsi kognitif tidak dapat diobati, masih banyak gaya hidup dan faktor lingkungan yang dapat dimodifikasi untuk menurunkan risiko
Peran Mediasi Lean Manufaktur terhadap Hubungan antara Rantai Pasok Digital dan Kualitas Produk
Get PDFDi era digital yang berkembang pesat, manajemen rantai pasok telah menjadi salah satu prioritas utama bagi industri manufaktur. Penelitian ini bertujuan untuk menganalisis dampak implementasi rantai pasok digital terhadap kualitas produk, serta menguji peran mediasi lean manufaktur dalam hubungan antara rantai pasok digital dan kualitas produk. Studi ini dilakukan pada industri tekstil di Indonesia, dengan menggunakan teknik purposive sampling yang menghasilkan 160 responden sebagai sampel. Data dianalisa menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa rantai pasok digital memiliki pengaruh signifikan terhadap kulitas produk. Selain itu, lean manufaktur terbukti memediasi hubungan antara rantai pasok digital dan kualitas produk. Temuan ini Temuan ini memberikan kontribusi penting bagi industri yang sedang atau berencana mengimplementasikan rantai pasok digital, dengan memberikan wawasan strategis terkait optimalisasi kualitas melalui pendekatan lean manufaktur
Analisis Strategi Komunikasi Korporasi Badan Pengurus Cabang Perhumas Pekanbaru
Get PDFCorporate communication refers to the communication process carried out by a company with the aim of establishing and maintaining positive relationships with various stakeholders, both external and internal like customers, investors, government and society, as well as employees. This research aims to analyze the corporate communication strategy of an organization called Perhumas. This research uses qualitative methods with descriptive data analysis. The analysis technique is carried out using observation, interviews and document analysis. The participants in this research were 5 officers of BPC Perhumas Pekanbaru. The research results show that the corporate communication strategies carried out by BPC Perhumas Pekanbaru members consist of (1) Activities carried out to maintain identity, image and reputation; (2) Internal communication system; (3) Media; (4) CSR; (5) Marketing communications; (6) Communication crisis; (7) Relations with investors; (8) Relations with the government. The research conclusion shows that communication strategy can create better relations with the government, collaborate with the media, create a relevant internal communication system, but investor relations and marketing communications need to make improvements to the activity program at BPC Perhumas Pekanbaru maintain corporate communications capabilities to build trust and provide a positive influence on organizational sustainability