ACCRUALS (Accounting Research Journal of Sutaatmadja)
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THE EFFECT OF SUSTAINABILITY DISCLOSURE, CORPORATE GOVERNANCE MECHANISM AND INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE
Get PDFThis study examines the effect of sustainability disclosure, corporate governance mechanisms, and Intellectual capital on financial performance. The research population of this study are banking companies listed on the IDX 2016-2019. The sample selected based on the criteria are 27 companies with 4 years of period, then 108 samples are obtained. Regression analysis method on panel data. The results of the study show that the disclosure of sustainability and institutional ownership has a negative effect on financial performance. The frequency of board of Commissioners meetings and Intellectual capital have a positive and significant effect on financial performance
ANALYSIS OF DESIGN STRATEGY IMPLEMENTATION OF HUMAN RESOURCES IN BIOFLOC SYSTEM FISH LIVESTOCK BUSINESS UNIT AT MUAMALAT NAHDLATUL ULAMA SYARIAH COOPERATIVE KASOMALANG
Get PDFThis research aims to form and develop human resources in a new unit of analysis, namely the Muamalat Nahdatul Ulama Sharia Cooperative. The type of research conducted is descriptive qualitative in this study only in the form of descriptions and statements regarding employee performance using a saturated sampling technique where the saturated sample is a census, where all cooperative members are sampled. The data sources used in this study used primary data obtained from results of interviews, documentation and literature studies as well as secondary data in this study in the form of data obtained from libraries,journals and articles. In this study it was determined that activities suitable for the Muamalat Nahdlatul Ulama Sharia Cooperative in improving the skills and quality of human resources by carrying out training activities for each employee who manages cultivation activities using the biofloc system so as to produce employees who have high knowledge of the cultivation of the biofloc system . As well as in increasing the effectiveness, efficiency and productivity of employees can be carried out routine evaluation activities as well as providing rewards and punishments for each employee
ISLAMIC BUSINESS ETHICS IN TECHNOLOGY BASED BUSINESS
Get PDFWith this technological advancement, there are so many types of businesses that have sprung up such as startups and fintech (financial technology), where business people use more technological advances such as the use of the Internet of Things (IoT), Big Data, Artificial Intelligence/AI (Artificial Intelligence), as well as blockchain in running its business. With technological advances in this business, do not forget that there are ethics in running it. In Islam, ethics in online business (technological advances) have been regulated, such as individual data privacy, public data transparency, application process accountability, and including halal financial services. In line with the two types of businesses in finance, there are also types of businesses in buying and selling such as e-commerce and marketplaces. Examples of these types of businesses are Bukalapak, Tokopedia, Shopee and so on. Business ethics in buying and selling online is also regulated in Islam such as; (a) goods/services are traded in accordance with specifications, (b) there is an agreement (ijab and qabul) between the seller and the buyer, (c) upholding trust among transaction actors, (d) avoiding transactions prohibited by sharia, (e) provide good service to consumers. (f) not taking or stealing property belonging to others, (g) using a contract according to the type of transaction carried out, and (h) products/services being traded halal
CUSTOMER PERSPECTIVE ANALYSIS OF E-COMMERCE INFORMATION SYSTEMS IN TOKOPEDIA
Get PDFThe development of technology and information systems has made e-commerce a daily transaction space. Business actors have begun to pay great attention to their customers within e-commerce to maintain sustainability and profit for their businesses. For this reason, it is important how the customer's perception of the service in the revenue cycle is carried out, and this is in line with the concept balanced scorecard which makes the customer-aspect as one of the important aspects outside of the financial aspect. This study uses a case study on Tokopedia as one of the largest marketplaces in Indonesia to find out how customers perceive the services presented in Tokopedia’s system as part of the revenue cycle in the accounting information system. From this study we found that although there were some obstacles from the perspective of some customers, the overall system built by Tokopedia was able to gain a good perception from most of its customers
FACTORS AFFECTING THE QUALITY OF ONLINE RELATIONSHIPS AND ITS CONSEQUENCES ON SHOPEE AND LAZADA E-MARKETPLACE CUSTOMERS
Get PDFThe purpose of this study is to test a model to predict antecedents and consequences of relationship quality in online purchases. Novelty: The importance of this research for the online community is to provide a series of the quality of online relationships factors and the consequences for the quality of online relationships so that e-marketplaces can choose suitable guidelines to maintain their relationships with online customers and ultimately gain customer participation in creating value and strengthen competitive status. Research Methods: This research used explanatory survey method. The hypothesis was tested using the Partial Significance Test. Finding/Results: The results showed that the online system quality and social ties have a positive effect on the online relationships quality. While the results of the research variables of online service quality, online information quality, financial influence, structural ties and vendor reputation have no influence on the online relationships quality. The results also show that the online relationships quality has a positive effect on electronic word of mouth, online customer loyalty, and online customer reviews. Limitations / implications in this research, the online relationships quality is considered a construct that includes trust, commitment and satisfaction with the relationship. However, to achieve more accurate results, further researchers can investigate the separate impact of each dimension of relationship quality (commitment, trust, and satisfaction)
THE INFLUENCE OF THE E-SAMSAT PROGRAM, MOBILE SAMSAT, SAMSAT DRIVE THRU, TAX SOCIALIZATION AND MORAL OBLIGATION PROGRAM COMPIANCE ON MOTOR VEHICLE TAXPAYER COMPLIANCE REGISTERED WITH SAMSAT SUBANG
Get PDFThis study aims to determine the factors that influence the compliance of motor vehicle taxpayers either partially or simultaneously. The data used in this study is primary data by distributing questionnaires in the form of google form. The method used in sampling is non-probability sampling method, namely incidental sampling and the number of samples in this study were 200 respondents, who were the people of Subang or in this study the taxpayers of motorized vehicles in Subang Regency. The data was processed using the data quality test method, classical assumption test, multiple regression analysis, and hypothesis testing.
The results showed that partially the mobile samsat, Samsat Drive Thru and Moral Obligation variables had a positive and significant effect on motor vehicle taxpayer compliance. While the e-Samsat program variables and tax socialization have no effect on motor vehicle taxpayer compliance. Simultaneously, the results showed that simultaneously the variables of the e-Samsat program, mobile samsat, Drive Thru samsat, tax socialization, and Moral Obligation had an effect on motor vehicle taxpayer compliance
TRANSFER PRICING AND TAX AGGRESSIVENESS IN MULTINATIONAL COMPANIES BEFORE AFTER THE TAX AMNESTY PROGRAM
No full textThe Tax Amnesty in Indonesia of 2016 aims to increase tax revenue, which will be used to finance development. Tax Amnesty is also expected to reduce transfer pricing practice by holding a period of recognition of assets for a minimum of three years to increase domestic liquidity and domestic investment. In comparison, transfer pricing itself will affect a company's tax aggressiveness. The purpose of this study is to examine the effect of transfer pricing and tax aggressiveness before and after the tax amnesty policy. This study uses secondary data in annual reports of a multinational company registered on the Indonesia Stock Exchange from 2014 to 2019. The method of determining the sample is purposive sampling, the selection of models based on specific criteria. The method of analysis of this research is non-parametric approaches. The results of this study indicate the difference in transfer pricing before and after the tax amnesty policy. At the same time, there is no difference in the level of tax aggressiveness before and after the tax amnesty
ANALYSIS THE EFFECT OF PENTAGON FRAUD THEORY IN DETECTING FINANCIAL STATEMENT FRAUD
Get PDFThis research is are empirical study to determine the effect of fraud factors based on pentagon fraud theory in detecting financial statement fraud by using the fraud score model (Case studies on infrastructure, utility, and transportation sector companies listed on the Indonesian Stock Exchange in 2015-2019). The population in this study ware all companies in the infrastructure, utility, and transportation sector listed on the Indonesian Stock Exchange in 2015-2019 accessed through the BEI (www.idx.co.id) and company website.
The sample data used in this study was 245 samples consisting of 49 companies. The sampling was done based on the purposive sampling method. The independent variables used in this study were the financial target, financial stability, external pressure, personal financial need, ineffective monitoring, naturally of industry, change in auditor, change in director, dualism position, political connection, and CEO tenure. The dependent variable used in this study was financial statement fraud. The data analysis in this study used logistic analysis using SPSS ver.22.
Based on the results of the analysis showed that financial target and naturally of the industry have a significant negative effect on financial statement fraud, change in auditor have a significant positive effect on financial statement fraud, and another variable does not have a significant effect on financial statement frau
Analisis Kinerja Keuangan Pada PT. Pegadaian (PERSERO) Sebelum Dan Saat Pandemi
Get PDFThe purpose of this study is to determine the financial performance of PT. Pegadaian (Persero) before and during pandemic. The purpose of this study is to determine the condition of the financial performance based on liquidity, solvency, profitability and activities ratios for 2019-2020. This research data sourced from financial statements PT. Pegadaian (Persero) form of Balance Sheet and Income Statement in the period 2019-2020. And methods used in this research is descriptive analysis. Descriptive analysis method of analysis of research that seeks to describe and interpret the appropriate object. The result showed that the current ratio in 2019 is very healthy, while in 2020 it is healthy. The 2019 and 2020 cash ratios are considered unhealthy. Debt to asset ratio in 2019 and 2020 obtained very healthy criteria. The results of the 2019 and 2020 returns on investment are less healthy. Return on equity 2019 and 2020 criteria are very healthy. Collection period, receivable turnover 2019 and 2020 obtained very healthy criteria. Total asset turnover gets less healthy criteria in 2019 and 2020