E-QIEN - Jurnal Ekonomi dan Bisnis
Not a member yet
1164 research outputs found
Sort by
PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSET (ROA), DEBT TO EQUITY RATIO (DER) DAN CURRENT RATIO (CR) TERHADAP AUDIT DELAY
Get PDFAudit Delay that exceeds the deadline for POJK provisions number : 14/POJK.04/2022 will result in delays in the publication of financial reports. Delays in the publication of financial reports indicate problems in the company\u27s financial statements, so it takes longer time to complete the audit. The purpose of this study is to obtain empirical evidence and analyze the effect of firm size, return on assets, debt to equity ratio, and current ratio on audit delay. variable audit delay measured by a dummy with the criteria of whether the company crossed the reporting limit or did not cross the 2017-2021 Financial Reporting limit. The total population in this study was 142 companies with 35 companies as research samples, finally the overall observation was 175. This study used secondary data obtained from the Indonesian stock exchange and the official website of each company. Collecting data in this study using a purposive sampling technique. The analysis technique used is logistic regression analysis. Data processing uses the SPSS 26 application. The results show that company size and return on assets have a significant negative effect on audit delay, debt to equity ratio and current ratio have a significant positive effect on audit delay.Audit Delay yang melewati batas waktu ketentuan POJK Nomor : 14/POJK.04/2022 akan berakibat pada keterlambatan publikasi laporan keuangan. Keterlambatan publikasi laporan keuangan mengindikasikan adanya masalah dalam laporan keuangan perusahaan sehingga memerlukan waktu yang lebih lama untuk menyelesaikan audit. Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris dan menganalisis pengaruh ukuran perusahaan, return on asset, debt to equity ratio, dan current ratio terhadap audit delay. Variabel audit delay diukur dengan variabel dummy dengan kriteria apakah perusahaan melewati batas pelaporan atau tidak melewati batas Pelaporan Keuangan tahun 2017-2021. Jumlah populasi dalam penelitian ini 142 perusahaan dengan 35 perusahaan yang menjadi sampel penelitian, akhirnya keseluruhan observasi 175. Penelitian ini menggunakan data sekunder yang diperoleh dari bursa efek Indonesia dan situs resmi dari masing-masing perusahaan. Pengambilan data dalam penelitian ini menggunakan teknik purposive sampling. Teknik analisis yang digunakan adalah analisis regresi logistik. Pengolahan data menggunakan aplikasi SPSS 26. Hasil penelitian menunjukan ukuran perusahaan dan return on asset memiliki pengaruh negatif signifikan terhadap audit delay, debt to equity ratio dan current ratio memiliki pengaruh positif signifikan terhadap audit delay
ANALISIS PENGENDALIAN PIUTANG PT. KLM
Get PDFThe purpose of this research is to identify and evaluate the accounts receivable control system adopted by PT KLM. This research is conducted using qualitative methodology. There are both primary and secondary data used. Using interview and observation tactics to obtain data from store managers, cashiers, and billing parties for the purpose of publishing articles. This investigation was done at the PT KLM office in Lamongan, East Java. On the basis of the findings, the authors conclude that the implementation of internal control at PT KLM is less successful at regulating its receivables, as indicated by inadequate control, supervision, monitoring, and risk assessment. Several internal and external forces have contributed to this. However, PT. KLM\u27s knowledge, communication, and control environments are adequate.The purpose of this research is to identify and evaluate the accounts receivable control system adopted by PT KLM. This research is conducted using qualitative methodology. There are both primary and secondary data used. Using interview and observation tactics to obtain data from store managers, cashiers, and billing parties for the purpose of publishing articles. This investigation was done at the PT KLM office in Lamongan, East Java. On the basis of the findings, the authors conclude that the implementation of internal control at PT KLM is less successful at regulating its receivables, as indicated by inadequate control, supervision, monitoring, and risk assessment. Several internal and external forces have contributed to this. However, PT. KLM\u27s knowledge, communication, and control environments are adequate
PERAN TATA KELOLA DAN SUMBER DAYA TERHADAP BEBAN R&D PERUSAHAAN NONKEUANGAN TERBUKA DI INDONESIA
Get PDFTo accomplish long-term goals, one of the strategic steps taken by the company is investing in innovation through Research and Development (R&D) spending. Numerous studies show that R&D activities can improve company performance. However, fewer studies discuss the factors involved in R&D investment, especially in Indonesia. In addition, the versatile results of previous studies make this research still relevant. This study aims to determine which factors are involved in R&D expense decisions from a company\u27s resource and corporate governance perspective. This research uses multiple linear regression with the Ordinary Least Square (OLS) estimation method. Based on the stability test, the Covid-19 pandemic affects the relationship between several factors in R&D expense. In all samples, only the proportion of independent commissioners positively affects R&D expenses. There is shifting in the variables of company ownership, profitability, and tangible assets toward R&D expense. But, debt has no significant effect on R&D expenses before and during the pandemic. Thus, ownership concentration, independent commissioner, and company resources, such as tangible assets and other financing sources, have a role in the R&D investment decision. This research shows the crucial role of corporate governance in managing a company\u27s resources to sustain a competitive advantage through R&D activities.To accomplish long-term goals, one of the strategic steps taken by the company is investing in innovation through Research and Development (R&D) spending. Numerous studies show that R&D activities can improve company performance. However, fewer studies discuss the factors involved in R&D investment, especially in Indonesia. In addition, the versatile results of previous studies make this research still relevant. This study aims to determine which factors are involved in R&D expense decisions from a company\u27s resource and corporate governance perspective. This research uses multiple linear regression with the Ordinary Least Square (OLS) estimation method. Based on the stability test, the Covid-19 pandemic affects the relationship between several factors in R&D expense. In all samples, only the proportion of independent commissioners positively affects R&D expenses. There is shifting in the variables of company ownership, profitability, and tangible assets toward R&D expense. But, debt has no significant effect on R&D expenses before and during the pandemic. Thus, ownership concentration, independent commissioner, and company resources, such as tangible assets and other financing sources, have a role in the R&D investment decision. This research shows the crucial role of corporate governance in managing a company\u27s resources to sustain a competitive advantage through R&D activities
CHARACTERISTICS OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS, PARTICIPATION IN BUDGETING, BUSINESS STRATEGY AND ENVIRONMENTAL UNCERTAINTY ON MANAGERIAL PERFORMANCE
Get PDFThe purpose of this study was to determine the effect of management accounting information system characteristics, budgeting participation, business strategy on managerial performance with environmental uncertainty as a moderating variable. Quantitative research method using a questionnaire to obtain the data. The sample of this research is an active employee in administration and finance in each division of PT PJB Surabaya. The data analysis technique used in this study is moderating regression analyze. The results of the research inform that the characteristics of management accounting information systems, participatory budgeting and business strategy have a significant effect on this research. The research results also inform that environmental uncertainty strengthens the relationship between the influences of business strategy on managerial performance. The contribution of this research is useful for companies to increase the capacity of management information systems and flexible budgeting according to the needs and determination of company strategy.The purpose of this study was to determine the effect of management accounting information system characteristics, budgeting participation, business strategy on managerial performance with environmental uncertainty as a moderating variable. Quantitative research method using a questionnaire to obtain the data. The sample of this research is an active employee in administration and finance in each division of PT PJB Surabaya. The data analysis technique used in this study is moderating regression analyze. The results of the research inform that the characteristics of management accounting information systems, participatory budgeting and business strategy have a significant effect on this research. The research results also inform that environmental uncertainty strengthens the relationship between the influences of business strategy on managerial performance. The contribution of this research is useful for companies to increase the capacity of management information systems and flexible budgeting according to the needs and determination of company strategy
HUMAN RESOURCES MANAGEMENT: LEGAL REVIEW OF SEVERANCE PAY DUE TO RETIREMENT OF PENSION AGE
Get PDFThe relationship between workers and employers in a company is very susceptible to problems, one of the most frequent problems when terminating employment at retirement is the calculation of severance pay that must be paid by employers to workers. Law No. 13 of 2003 concerning Manpower regulates pension money for workers who have experienced layoffs because they have met retirement age. The purpose of this research is expected to be donated to enrich the field of law, namely a variety of information for both workers and employers to place severance pay and other rights in the Indonesian labour law system. The approach method used is a normative juridical approach, using the provisions of the prevailing laws and regulations. This type of discussion is carried out in a descriptive analytic manner, on the data collected based on library research.The relationship between workers and employers in a company is very susceptible to problems, one of the most frequent problems when terminating employment at retirement is the calculation of severance pay that must be paid by employers to workers. Law No. 13 of 2003 concerning Manpower regulates pension money for workers who have experienced layoffs because they have met retirement age. The purpose of this research is expected to be donated to enrich the field of law, namely a variety of information for both workers and employers to place severance pay and other rights in the Indonesian labour law system. The approach method used is a normative juridical approach, using the provisions of the prevailing laws and regulations. This type of discussion is carried out in a descriptive analytic manner, on the data collected based on library research
PENGARUH BRAND AMBASSADOR, ELECTRONIC WORD OF MOUTH (e-WOM) DAN CITRA MEREK TERHADAP MINAT BELI PRODUK SUNSCREEN AZARINE
Get PDFCompetition in the beauty and skincare industry today is becoming increasingly competitive. As evidenced by the many cosmetic products from local brands that have sprung up in the country. Along with the development of technology, information acquisition about a product can be obtained through experiences from other consumers in cyberspace with a wide range. This has led to a phenomenon related to the use of brand ambassadors, eWOM, and brand images used by companies as marketing efforts to encourage consumersβ buying interest. This test was conducted to test the influence of brand ambassadors, eWOM, and brand image on Azarineβs interest in buying sunscreens. The sample determination technique uses purposive sampling, a criteria for respondents aged 17 years and over. The data collection technique uses a questionnaire with the filling out of 100 respondents. Measurement of research instruments with a likert scale. Testing is carried out by testing the validity, reliability, regression and hypothesis test partially and simultaneously. The resultsof the analysis found that the variables of brand ambassador and eWOM had a positive and insignificant effect on buying interest. On the other hand, brand image variables have a significantand positive effect on buying interest.Competition in the beauty and skincare industry today is becoming increasingly competitive. As evidenced by the many cosmetic products from local brands that have sprung up in the country. Along with the development of technology, information acquisition about a product can be obtained through experiences from other consumers in cyberspace with a wide range. This has led to a phenomenon related to the use of brand ambassadors, eWOM, and brand images used by companies as marketing efforts to encourage consumersβ buying interest. This test was conducted to test the influence of brand ambassadors, eWOM, and brand image on Azarineβs interest in buying sunscreens. The sample determination technique uses purposive sampling, a criteria for respondents aged 17 years and over. The data collection technique uses a questionnaire with the filling out of 100 respondents. Measurement of research instruments with a likert scale. Testing is carried out by testing the validity, reliability, regression and hypothesis test partially and simultaneously. The resultsof the analysis found that the variables of brand ambassador and eWOM had a positive and insignificant effect on buying interest. On the other hand, brand image variables have a significantand positive effect on buying interest
ANALISIS PENGELOLAAN KEUANGAN PROGRAM PEMBERDAYAAN EKONOMI KELUARGA BKKBN PORVINSI KALIMANTAN SELATAN
Get PDFThis study aims to determine the Financial Management that has been applied to the Family Economic Empowerment Program of the National Population and Family Planning Agency (BKKBN) of South Kalimantan Province so far. The secondary data source of this research is data from the BKKBN of South Kalimantan Province. While the primary data of this study were obtained from direct observation by distributing questionnaires and interviews, as well as documentation to UPPKA who are members of the family economic empowerment program. The method of analysis in this research is to use Field Research data processing and analysis. The data processing process was analyzed qualitatively through several stages from the data that had been collected, compiled beforehand based on data obtained from the BKKBN of South Kalimantan Province, and from the results of questionnaires, interviews, and documentation. Based on the analysis results show that financial management in the family economic empowerment program has not been implemented optimally. There are still elements whose application is low because the UPPKA who are members of this family economic empowerment program experience obstacles in their implementation. The item that is most widely applied is the planning element, while the lowest is the reporting element.Penelitian ini bertujuan untuk mengetahui Pengelolaan Keuangan yang telah diterapkan pada Program Pemberdayaan Ekonomi Keluarga Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN) Provinsi Kalimantan Selatan selama ini. Sumber data sekunder penelitian ini yaitu data yang berasal dari BKKBN Provinsi Kalimantan Selatan. Sedangkan data primer penelitian ini didapatkan dari observasi langsung dengan membagikan kuesioner dan wawancara, serta dokumentasi kepada UPPKA yang tergabung dalam program pemberdayaan ekonomi keluarga. Metode analisis dalam penelitian ini adalah dengan menggunakan pengolahan dan analisa data Field Reaserch. Proses pengolahan data dianalisis secara kualitatif melalui beberapa tahapan dari data-data yang telah dikumpulkan, disusun terlebih dahulu berdasarkan data yang diperoleh dari BKKBN Provinsi Kalimantan Selatan, dan dari hasil kuesioner, wawancara, serta dokumentasi. Berdasarkan hasil analisis menunjukkan bahwa pengelolaan keuangan pada program pemberdayaan ekonomi keluarga belum diterapkan dengan optimal. Masih terdapat unsur-unsur yang penerapannya rendah karena para UPPKA yang tergabung dalam program pemberdayaan ekonomi keuarga ini mengalami hambatan dalam penerapannya. Item yang paling banyak diterapkan yaitu unsur perencanaan, sedangkan yang paling rendah yaitu unsur pelaporan
PENGARUH ANGKA HARAPAN HIDUP DAN TINGKAT PENDIDIKAN TERHADAP PERTUMBUHAN EKONOMI DI SUMATERA BARAT PADA TAHUN 2010-2019
Get PDFEconomic growth has decreased in West Sumatra Province, while life expectancy has fluctuated and in 2017 it increased and for the average length of schooling it increased. Economic growth should have decreased life expectancy and the average length of schooling has also decreased, while in West Sumatra Province in 2010-2019 it was the opposite. The purpose of this discussion is to find out how much life expectancy and education level affect economic growth in West Sumatra in 2010-2019. The type of research that the author uses is a type of field research (Field Research) to obtain data from the problems studied. The data collection technique that the author uses is a documentation technique for the report on Life Expectancy, Average Years of Schooling and Economic Growth of West Sumatra in 2010-2019. Data processing is carried out quantitatively by using the analytical method using Multiple Linear Regression. Based on the results of this study, the province of West Sumatra in 2010-2019 shows that (1) life expectancy and education level partially have a negative influence on economic growth, each at 5.832 for life expectancy and 8.664 for level of education. (2) simultaneously it is clearly proven that the variable life expectancy and education level have a positive effect on economic growth by having a figure of 75,092.Economic growth has decreased in West Sumatra Province, while life expectancy has fluctuated and in 2017 it increased and for the average length of schooling it increased. Economic growth should have decreased life expectancy and the average length of schooling has also decreased, while in West Sumatra Province in 2010-2019 it was the opposite. The purpose of this discussion is to find out how much life expectancy and education level affect economic growth in West Sumatra in 2010-2019. The type of research that the author uses is a type of field research (Field Research) to obtain data from the problems studied. The data collection technique that the author uses is a documentation technique for the report on Life Expectancy, Average Years of Schooling and Economic Growth of West Sumatra in 2010-2019. Data processing is carried out quantitatively by using the analytical method using Multiple Linear Regression. Based on the results of this study, the province of West Sumatra in 2010-2019 shows that (1) life expectancy and education level partially have a negative influence on economic growth, each at 5.832 for life expectancy and 8.664 for level of education. (2) simultaneously it is clearly proven that the variable life expectancy and education level have a positive effect on economic growth by having a figure of 75,092
ANALISIS BIAYA, PENDAPATAN, R/C DAN BAGI HASIL USAHA TANI CABAI MERAH KELOMPOK TANI BINTANG SUBUR
Get PDFThe purpose of this research is to determine the amount of production costs, revenue and R/C value of the Bintang Subur farmer group for one harvest season and analyze the profit-sharing system that has been implemented . This research was conducted on the Bintang Subur Farmers Group consisting of 9 (nine) farmers located in Telaga Pange Village .The research period starts from April 2022 β June 2022 using survey method, and analyzed further through the calculation of Total Cost (TC), Revenue (Pd) and R/C ratio .Meanwhile data reduction techniques are used for profit sharing system analysis. The total cost for red chili harvest in June 2022 is Rp. 2.670.000 with revenue value for Rp. 40,890,000 and R/C ratio of 16.3. In addition, the profit-sharing system at the Bintang Subur Farmers Group did not involve the local village head at the time of its initial establishment. The agreement is also made orally based on mutual agreement, so it does not have an element of legality in making a profit-sharing agreement.Tujuan penelitian ini adalah untuk mengetahui besaran biaya produksi, pendapatan dan nilai R/C usaha tani cabai kelompok tani Bintang Subur untuk sekali musim panen serta menganalisis sistem bagi hasil yang selama ini dijalankan.
Penelitian ini dilakukan pada Kelompok Tani Bintang Subur yang beranggotakan 9 (Sembilan) orang petani yang berlokasi di Dusun Telaga Pange Desa Rumah Tiga Kota Ambon . Periode penelitian mulai dari bulan April 2022 β Juni 2022 dengan metode survey dan dianalisis lebih lanjut melalui perhitungan Total Cost (TC), Pendapatan (Pd) dan Rasio R/C . Sedangkan untuk analisa sistem bagi hasil digunakan teknik reduksi data.
Total biaya yang dikeluarkan untuk sekali panen tanaman cabai merah oleh Kelompok tani Bintang Subur pada periode Juni 2022 adalah Rp. 2.670.000 dengan nilai pendapatan sebesar Rp 40.890.000 dan rasio R/C sebesar 16,3. Selain itu sistem bagi hasil di Kelompok Tani Bintang Subur selama ini tidak melibatkan Kepala Desa setempat saat pendirian awalnya. Perjanjian pun dibuat secara lisan berdasarkan kesepakatan bersama, sehingga tidak memiliki unsur legalitas dalam membuat perjanjian bagi hasil
ANALISIS POTENSI PERTUMBUHAN SEKTOR PERTANIAN DI PROVINSI LAMPUNG
Get PDFThis study aims to determine the growth potential of the existing sub-sectors in the agricultural sector of Lampung Province. This research uses Location Quotient (LQ) analysis, Shift-Share (SS) analysis, and Klassen typology. The results showed that the location quotient in the agricultural, forestry, and fishery sectors was the highest base sector in Lampung Province. The agricultural sub-sectors included in the basic sector are the agricultural and hunting services sub-sector, the food crops sub-sector, the livestock sub-sector, the fisheries sub-sector, the plantation sub-sector, and the horticulture sub-sector. In the Shift-Share analysis, the agricultural sub-sectors that have a proportional shift (P) value in the progressive category are the fisheries sub-sector, the plantation sub-sector, the livestock sub-sector, and the horticultural crop sub-sector. In the Differential shift (D) component, the sub-sector that has a positive value is the livestock sub-sector, meaning it has good competitiveness. Furthermore, in the Klassen Typology analysis, the sector that is included in the prime sector category is the livestock sub-sector. The sub-sectors included in the potential sector are the food crops sub-sector, the plantation sub-sector, and the fishery sub-sector. In addition, three sub-sectors are underdeveloped including the horticulture sub-sector, the agricultural and hunting services sub-sector and the forestry and logging sub-sector. Based on the three analytical methods, the livestock sub-sector is the leading sub-sector of the economic sector in Lampung Province. This is because the livestock sub-sector has a positive value from the three data analysis methods.This study aims to determine the growth potential of the existing sub-sectors in the agricultural sector of Lampung Province. This research uses Location Quotient (LQ) analysis, Shift-Share (SS) analysis, and Klassen typology. The results showed that the location quotient in the agricultural, forestry, and fishery sectors was the highest base sector in Lampung Province. The agricultural sub-sectors included in the basic sector are the agricultural and hunting services sub-sector, the food crops sub-sector, the livestock sub-sector, the fisheries sub-sector, the plantation sub-sector, and the horticulture sub-sector. In the Shift-Share analysis, the agricultural sub-sectors that have a proportional shift (P) value in the progressive category are the fisheries sub-sector, the plantation sub-sector, the livestock sub-sector, and the horticultural crop sub-sector. In the Differential shift (D) component, the sub-sector that has a positive value is the livestock sub-sector, meaning it has good competitiveness. Furthermore, in the Klassen Typology analysis, the sector that is included in the prime sector category is the livestock sub-sector. The sub-sectors included in the potential sector are the food crops sub-sector, the plantation sub-sector, and the fishery sub-sector. In addition, three sub-sectors are underdeveloped including the horticulture sub-sector, the agricultural and hunting services sub-sector and the forestry and logging sub-sector. Based on the three analytical methods, the livestock sub-sector is the leading sub-sector of the economic sector in Lampung Province. This is because the livestock sub-sector has a positive value from the three data analysis methods