Rescollacomm (E-Journals)
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Effect Of Operating Complexity, Audit Tenure And Financial Distress On Audit Report Lag With The Size Of The Public Accountant Firm As The Moderating Variable
Full text linkCompanies listed on the IDX are required to report their financial statements in a timely manner. However, in the existing phenomenon, many companies still experience delays in financial reporting. This study aims to identify factors that influence audit report lag in Consumer cyclicals sector companies listed on the IDX for the 2017-2021 period. The dependent variable is audit report lag, the independent variables are operational difficulties, audit tenure, financial distress, and the moderating variable is the size of the KAP. This study is a type of quantitative research with multiple regression analysis methods. The data used are secondary data in the form of financial reports from the official IDX website. A sample of 175 company financial reports was taken using the purposive sampling method. Based on the results of statistical tests, it was obtained that the operational difficulty variable did not affect ARL, the audit tenure variable affected ARL, the financial distress variable affected ARL, the KAP size variable was unable to moderate the effect of operational complexity on ARL, the KAP size variable was able to moderate the effect of operational complexity on ARL and the effect of audit tenure on ARL, the KAP size variable was able to moderate the effect of financial distress on ARL, the effect of operational complexity, audit tenure and financial distress simultaneously affected ARL
AI Adoption in Business: Opportunities and Challenges for Start-ups
Full text linkArtificial intelligence (AI) has become a technology that plays an important role in business transformation, including in the start-up sector. This study aims to analyze the opportunities and challenges in adopting AI in start-up businesses and its impact on company performance. The research method used is a qualitative and quantitative approach by collecting data through surveys, interviews, and literature studies. The results of the study show that AI provides various benefits for start-ups, such as increasing operational efficiency, optimizing decision-making, personalizing customer service, and reducing labor costs. The fintech and e-commerce sectors are the industries with the highest rates of AI adoption due to the need for automation and data security. However, the implementation of AI also faces various challenges, including high costs, limited expertise, integration with legacy systems, and data security and regulatory issues. Further analysis shows that start-ups that successfully adopt AI have a mature strategy in technology investment and human resource development. In addition, the effective implementation of AI can increase the competitiveness of start-ups and support sustainable business growth. Therefore, a strategic approach is needed in facing the challenges of AI implementation so that the benefits obtained can be optimized. This study is expected to provide insights for business owners, investors, and policy makers in developing more effective AI adoption strategies in the future
Juridical Analysis of Market Conduct Method in Corporate Credit Agreement and Supervision of Implementation in Indonesia
Full text linkOne of the biggest economic supports of a country is from credit activities, including corporate credit which is a business relationship to obtain business capital for business. Corporate credit agreements are made with a standard agreement originating from the agreement maker\u27s good faith. In connection with this, the Financial Services Authority has made regulations to provide supervision or known as market conduct. However, when referring to POJK 22/2023, it is found that this regulation is still not specifically regulated, especially for standard corporate credit agreements. This research used conceptual approach. This research found that POJK No. 22/2023 has upheld the principles of transparency, fair treatment, and good faith, ensuring consumer protection and responsible business practices. The regulation focuses on clear communication, standardized agreements, and fair dispute resolution to create a fairer environment, but still needs to be refined. By learning from international best practices and refining the regulations, Indonesia can increase trust, protect consumers, and foster a more sustainable financial system through stakeholder collaboration and better oversight
Comparison of Altman Z-Score Model and Springate Model in Predicting Financial Distress: Case Study of FMCG Companies in Indonesia
Full text linkFinancial distress is a serious threat to the sustainability of a company. This study aims to evaluate the ability of the Altman Z-Score model and the Springate model in predicting the possibility of financial distress in FMCG companies. By comparing the performance of the two methods, this study is expected to provide recommendations for the most appropriate method to use in monitoring the company\u27s financial health. The results of this study have important implications for investors, creditors, and company management in making investment and risk management decisions
Nature and Extent of COVID-19 Challenges Among Small, Medium, and Micro Enterprises in Botswana.
Full text linkSmall, Medium, and Micro Enterprises (SMMEs) make significant contribution to economic growth in both developed and developing economies. In Botswana, the government has made extensive investment in the SMME sector, but the expected returns are compromised by poor performance and business failure among SMMEs. This problem is amplified during crises as they bring various challenges to the sector. This study used the recent COVID-19 pandemic as a proxy to identify and evaluate the nature and extent of challenges faced by SMMEs in Botswana during crisis times. A mixed methods approach was employed to collect data from 250 SMMEs in Gaborone, Francistown and surrounding areas. SPSS and manual coding and thematic analysis were used to analyse the data. It was found that SMMEs in Botswana encountered several challenges the most important being financial (75.4%), technological (74.4%), and human resource (68.8%) challenges. Specifically, these were drop in sales/business (89.2%), need for accelerated digitisation (45.8%), and capacity to ensure the well-being of employees (58.4%). Additionally, there were challenges with accessing and utilising government programmes despite a high level of awareness among SMMEs. Some challenges showed significant association with SMME industry sectors implying their potential importance in some sectors compared to others. The dominance of financial, technological, and human resource challenges may underscore the central role they play in SMME operations. It is not enough for governments to avail resources, programmes, policies and frameworks in support of SMMEs. More needs to be done to promote their access, uptake, and utilisation
Impulsive Buying Tendency among Emerging Adults Using Pay Later on E-Commerce Platforms
Full text linkThe rapid growth of e-commerce in Indonesia has increased the use of pay later services, which allow consumers to defer payments for online purchases. While offering convenience, this trend has contributed to a rising non-performing loan (NPL) rate, reaching 72.6% (around Rp 3.28 trillion), with emerging adults being the primary contributors. Their impulsive buying tendencies, influenced by identity exploration and instability, may lead to unplanned spending due to the ease of pay later services. This quantitative descriptive study surveyed 246 emerging adults (18-25 years old) who have used pay-later on e-commerce platforms. Participants completed the Impulsive Buying Tendency Scale (IBTS), adapted for pay later usage. Data were analysed using descriptive statistics, categorization, correlation, and comparative tests.
Findings indicate that most pay later users show high impulsive buying tendencies, with affective dimension being stronger than cognitive aspect. These insights can help educate emerging adults on responsible pay later usage
Investment Decisions: Mediating Role of Financial Behavior on Young Investors in the Capital Market
Full text linkInterest in capital market investments continues to increase, along with improved access to information and digital platforms that make it easier for the younger generation to invest. However, psychological phenomena such as FOMO (Fear of Missing Out), YOLO (You Only Live Once) and FOPO (Fear of Other People`s Opinions) often affect their investment decisions. FOMO, in particular, can cause young investors to make rash investment decisions without careful consideration. This study aims to empirically test whether financial knowledge and risk preferences affect investment decision which mediated by financial behavior. Research used quantitative methods with descriptive, statistical analysis, and a sample of 150 respondents who were young investors aged 18-30 years in Cirebon. The findings of the analysis indicated that financial knowledge and risk preferences influences investment decision, and financial behavior successful as a mediator. It can be inferred that increasing financial knowledge and understanding of risk preferences can help young people make more rational investment decisions, despite the influence of psychological factors such as FOMO and others
IDX30 Stock Portfolio Optimization Using Genetic Algorithm Based on Capital Asset Pricing Model
Full text linkThe stock market plays a vital role in supporting economic growth by serving as a primary channel for companies to raise capital and for investors to gain profits through long-term investments. In practice, one of the biggest challenges for investors is identifying which stocks are worth purchasing and how to allocate their funds optimally. One commonly used approach to evaluate stock feasibility is the Capital Asset Pricing Model (CAPM), which helps identify undervalued and overvalued stocks based on the relationship between systematic risk and expected return. Additionally, it is necessary to determine the optimal investment weight allocation. Therefore, this study combines the CAPM method for stock selection and Genetic Algorithm, a metaheuristic approach capable of finding optimal solutions in complex problems, to determine the optimal portfolio weight composition. The object of this study includes stocks listed in the IDX30 index during the period from February 2021 to November 2023. The results show that five stocks—ADRO, BBCA, BBNI, KLBF, and TLKM—are classified as undervalued according to the CAPM method and are recommended for inclusion in the optimal portfolio. Portfolio optimization using the Genetic Algorithm results in the following stock weight composition: ADRO 26.55%, BBCA 36.20%, BBNI 9.09%, KLBF 12.20%, and TLKM 15.96%, with a Sharpe Ratio of 4.043906. The expected return and risk of the optimal portfolio are 0.00067373 and 0.00012407, respectively
Senior High School Students\u27 Knowledge of The Role of Mathematics in The Development of Science and Technology
Full text linkMathematics plays a significant role in developing science and technology (also known as IPTEK in Indonesian). However, students\u27 understanding of the contribution of mathematics to the progress of IPTEK still needs to be improved. This study examines the knowledge of senior high school students (also known as SMA in Indonesian) regarding the role of mathematics in developing IPTEK. The method used is a quantitative survey, and questionnaires were distributed to SMA PGRI Cicalengka students. The data obtained were analyzed to determine the level of students\u27 understanding of the relationship between mathematics and its applications in various fields of science, such as physics, biology, and technology. The study results showed that although most students understand mathematics is important in IPTEK, most still need to learn its specific applications in modern technology and scientific innovation. This study suggests the need for more contextual and applicable learning about the role of mathematics in the development of IPTEK so that students can better appreciate and understand the contribution of mathematics in everyday life
Land Cover Changes of Pangandaran: Revealing the Tourism Attraction Impact on Coastal Urban Expansion
Full text linkLand cover changes in the Pangandaran Coastal area are significantly influenced by tourism attractions as well as geographic and socio-economic dynamics. As one of the main coastal tourism destinations in West Java, Pangandaran receives more than 3.5 million tourists annually, which puts significant pressure on the coastal environment. This study uses land cover data from 2017–2023 analyzed using a regression and GIS approach, this study identifies spatial and temporal patterns of urban expansion and their implications for environmental sustainability. The results show that urbanization in Pangandaran is concentrated in the coastal lowlands, especially in Pangandaran and Sidamulih Districts, increasing vulnerability to natural disasters such as tsunamis. This expansion is triggered by the need for tourism infrastructure that often sacrifices natural ecosystems such as mangroves and coastal forests. In Cimerak and Parigi Districts, changes are more influenced by industrial and agro-industrial development, while growth in Cijulang is hampered by karst topography which is less supportive of urban development. Meanwhile, Kalipucang remains relatively natural due to geographic limitations that limit urban expansion. This study emphasizes the importance of sustainable coastal management, including adaptive spatial planning, conservation of critical ecosystems, and community-based initiatives to mitigate risks posed by unplanned urban expansion. The results of this study provide important insights for policymakers to balance tourism-based development with environmental resilience in the coastal area of Pangandaran