Jurnal Fakultas Ekonomi Universitas Islam Lamongan
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VALUE RELEVANCE OF TAX EXPENSE IN INDONESIA’S LQ45 COMPANIES
Full text linkThis study examines the value relevance of income tax information in the Indonesian capital market using firms listed in the LQ45 index from 2020 to 2024. Adopting the Feltham and Ohlson (1995) price valuation model, it includes book value, earnings per share (EPS), and tax expense as predictors of stock price. Ordinary Least Squares (OLS) regression results show all three variables significantly and positively affect stock price, with tax acting as an indicator of profitability. The findings underscore the strategic importance of transparent tax reporting in enhancing investor confidence, reducing information asymmetry, and improving the usefulness of financial statements
CASH MANAGEMENT LEVEL IN MAINTAINING INCOME EFFECTIVENESS THROUGH THE ACCOUNTING MONITORING SYSTEM IN ONE OF THE MSMEs IN BANJARMASIN: CASH MANAGEMENT LEVEL IN MAINTAINING INCOME EFFECTIVENESS THROUGH THE ACCOUNTING MONITORING SYSTEM IN ONE OF THE MSMEs IN BANJARMASIN
No full textBanjarmasin, located in South Kalimantan, is home to numerous MSMEs with diverse business activities. To improve these businesses, we identified issues related to accounting among one of the MSMEs studied. These activities generally involve simple recording of income and expenses. Some even fail to record rental space as an expense, making the business appear to generate substantial profits because expenses are not properly recorded. Consequently, the records do not reflect the true financial condition of the business. The problem lies in the lack of direct training on business financial management. To address these issues, training for MSMEs in financial management is necessary for the continuation of this research. Petty cash control can conduct surprise calculations of funds made periodically to determine that the funds are accounted for satisfactorily. Petty cash receipts are canceled or destroyed after being submitted for replenishment, so they cannot be used to request a second replenishment. Based on the results of the study, it is known that the MSMEs are not yet aware that the existing system has weaknesses and a lack of understanding of the system environment in cash control itself, which causes inconsistencies. In this case, it is hoped that information regarding the role of internal cash control can be used as new insights and vice versa to support the smooth administration and accounting so that existing results can function and run as expected. Thus, revenue effectiveness can also be increased
Determinants of Stock Delisting (Analysis of Bankruptcy and Liquidity Ratios on Stock Delisting)
Full text linkThis literature review analyzes bankruptcy and liquidity ratios on stock delisting. An update from previous research is that this study is expected to produce findings and innovations regarding the role of bankruptcy analysis and liquidity ratios on delisting of company shares. In the end, this research is expected to provide data and evidence of factors related to the determination of stock delisting. The bankruptcy analysis that the author discusses is bankruptcy analysis with the Altman Z-Score method, Springate method and Zmijewski Method. And the liquidity ratio that the author will discuss is the current ratio. Based on previous research, bankruptcy analysis using the Altman Z-Score, Springate and Zmijewski methods is said to be an indicator to assess the bankruptcy of a company and ultimately affect the delisting of the company's shares on the Indonesia Stock Exchange. And the most accurate method which has a percentage of 95% in predicting bankruptcy is the Altman Z-Score method. The Springate method has an accuracy rate of 92.5%. While the Zmijewski method is 94.9%. For the liquidity ratio, the authors try to conclude from previous research that the liquidity ratio measured using the current ratio has an influence on the company's financial distress, where financial distress is a condition where the company is said to be almost bankrupt
The Influence of Halal Marketing, Exposure, WOM and Brand Image on Interest in Halal Cosmetics
Full text linkThis study aims to examine the influence of Halal Marketing, Exposure, Brand Image, and Word of Mouth (WOM) on consumer intention to purchase halal cosmetics in Indonesia, with Halal Awareness and Attitude as mediating variables. Data were collected through an online survey with 352 respondents from the millennial and Gen Z generations in Indonesia. Data analysis used Structural Equation Modeling (SEM) with the AMOS 24 program. The results showed that Halal Marketing and Exposure had a significant effect on Halal Awareness, which affected the intention to purchase halal cosmetics. Brand Image also had a significant effect on Attitude, which increased consumer purchase intention. In addition, WOM significantly influenced consumer Attitude, emphasizing the importance of recommendations in forming positive attitudes towards halal cosmetics. These findings suggest that a positive brand image and effective halal marketing strategies can increase consumer awareness and positive attitudes towards halal products, which ultimately drives their purchase intention. Managerial implications emphasize the importance of building a strong brand image and utilizing effective marketing strategies with educational content to increase consumer purchase intention towards halal cosmetics
LEVERS OF CONTROL, MANAGEMENT INNOVATION AND ORGANIZATIONAL PERFORMANCE IN HEAVY EQUIPMENT AND TRUCK COMPANIES IN NORTH KALIMANTAN
Full text linkThis study aims to evaluate the crucial role of management control systems on organizational performance, by adopting the levers of control framework developed by Simons (1994). The sample in this study consisted of employees who held supervisory positions in heavy equipment and truck companies operating in the North Kalimantan region. The sampling technique used the purposive sampling method by distributing questionnaires to related companies, and succeeded in obtaining 57 respondents. Hypothesis testing was conducted using the PLS-SEM approach. The results of the analysis showed that enabling control has a direct effect on organizational performance, while constraining control has an indirect impact. In addition, management innovation has been shown to have a direct effect on organizational performance, and is a mediator in the relationship between constraining control and organizational performance
THE INFLUENCE OF FINANCIAL LITERACY AND INCOME ON STUDENTS' FINANCIAL MANAGEMENT BEHAVIOR THROUGH LIFESTYLE AS AN INTERVENING VARIABLE
Full text linkThe purpose of this study was to determine the effect of financial literacy and income on the financial management behavior of students through lifestyle as an intervening variable in the 2021 intake, aged 21-25 years at the Muhammadiyah University of Palopo. The sample size used was 80 respondents using the Probability Sampling technique with the random sampling method. Data collection was carried out by distributing questionnaires via Google forms. The analysis technique used was PLS (Partial Least Square) analysis through the Smart PLS 4 program. The results of the study showed (1) Financial literacy has a significant positive effect on lifestyle, (2) Financial literacy has a significant positive effect on financial management behavior, (3) Income has a significant positive effect on lifestyle, (4) Income has a significant positive effect on financial management behavior, (5) Lifestyle does not have a significant effect on financial management behavior, (6) Financial literacy does not have a significant effect on financial management behavior through lifestyle, (7) Income does not have a significant effect on financial management behavior through lifestyl
IMPROVING A STRONG DESTINATION IMAGE TOWARDS COMPETITIVE ADVANTAGE IN DESTINATION HALAL TOURISM TO THE SUMENEP PALACE MUSEUM
Full text linkThe tourism sector has grown significantly and plays an important role in today's international competition. In recent years, many Muslim travelers from various countries have enjoyed traveling, which has led to the emergence of the concept of halal tourism destinations to attract Muslim visitors to this tourism sector. Of course, Indonesia must be able to develop competitive advantages, especially in the halal tourism sector. One of the famous halal tourist destinations is the Sumenep Palace Museum. In order for this tourism to be more widely known, it is necessary to develop tourism which can be done by strengthening the competitive advantage of tourism through Branding, Storytelling, and Engagement. Therefore, this study was conducted with the aim of determining whether Branding, Storytelling, and Engagement affect the competitive advantage of the Sumenep Palace Museum halal tourist destination. This study uses a quantitative method and obtains the results that Branding, Storytelling, and Engagement affect the competitive advantage of the Sumenep Palace Museum both partially and simultaneously.
THE IMPACT OF SOCIAL MEDIA MARKETING AND STORE ATMOSPHERE ON CONSUMER SATISFACTION THROUGH PURCHASE DECISIONS AS INTERVENING VARIABLES AT LINGKIR COFFEE & IDEA TEMBALANG SEMARANG
Full text linkCompetition in the Coffee shop industry forces entrepreneurs to be more aggressive in winning business competition. The purpose of this study is to determine the effect of social media marketing and store atmosphere on consumer satisfaction through purchasing decisions at Lingkar Coffee & Idea Tembalang Semarang. This study uses a quantitative approach with SEM PLS and SmartPLS 4 software. Samples were taken from Lingkar Coffee & idea customers. Data collection using a questionnaire with 100 respondents. The results of the study indicate that social media marketing and store atmosphere have a positive and significant effect on purchasing decisions, social media marketing and store atmosphere have a positive and significant effect on consumer satisfaction, purchasing decisions have a positive and significant effect on consumer satisfaction, purchasing decisions can mediate social media marketing and store atmosphere on consumer satisfaction
THE EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON ENVIRONMENTAL PERFORMANCE WITH GREEN PROCESS INNOVATION AS A MEDIATING
Full text linkThis paper analyzes the Effect of Environmental management accounting on Environmental Performance with Green Process Innovation as a Mediating in manufacturing company of Banten Province. This research adopts quantitative method and survey method. This study relied on self-reported primary data from a self-administered survey by spreading questionnaires to 153 manufacturing companies in Banten Province. Three measurements were analyzed using structural equation modeling (SmartPLS 3.3). Three hypotheses were positively associated. The results of this study show that environmental management accounting have a positive effect on environmental performance, environmental management accounting have a positive effect on green process innovation, green process innovation can mediate the effect of environmental management accounting on environmental performance
The Effect of Taxpayers' Suspicion Toward Existing Tax Laws on Tax Audit Effectiveness
Full text linkThe purpose of this study is to examine how taxpayer distrust of current tax laws affects the efficiency of tax audits. Tax audits are a means of communication between tax authorities and taxpayers in addition to being an instrument to confirm tax compliance. The audit process can be affected by resistance and uncooperative behavior caused by a cynical attitude towards tax law. To investigate the evolution of research related to tax audits, this study used bibliometric analysis on 433 journal articles published between 2021 and 2025 using Publish or Perish and VOSviewer tools. Seven clusters with a wide range of subjects were revealed by this study, indicating that the field of tax audit has received substantial attention and development. To directly investigate the psychological impact of suspicion on audit smoothness, more qualitative research is needed