Business, Management & Accounting Journal (BISMA)
Not a member yet
22 research outputs found
Sort by
Financial Determinants of Corporate Value in Indonesia’s Mining Sector: Insights from the Post-COVID Era
Get PDFThis study investigates the influence of liquidity, sales growth, leverage, profitability, and company size on the value of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The research aims to address the problem of inconsistent findings in the existing literature, particularly within the mining sector, by examining these key financial variables' roles in determining company value. Employing a quantitative approach with descriptive and verifiable methods, the study utilizes secondary data from company annual reports, with a sample of 15 companies selected through purposive sampling, resulting in 90 observations. The analysis is conducted using multiple linear regression. The results reveal that leverage, profitability, and company size significantly influence company value, while liquidity and sales growth do not show a significant impact. These findings highlight the importance of effective leverage management and profitability enhancement in boosting company value, especially in the context of the mining sector, which is prone to external economic fluctuations. The study's implications suggest that company management should prioritize strategies that enhance profitability and manage leverage prudently, while also considering the unique challenges faced by larger companies. The novelty of this research lies in its focus on the post-pandemic period, providing new insights into the relationship between financial factors and company value during an era of economic uncertainty
Framing Smart City in Indonesia's New Capital: Integrating Technology, Culture, and Public Participation
Get PDFThe relocation of Indonesia's capital from Jakarta to East Kalimantan is a strategic initiative to address critical issues such as traffic congestion, land subsidence, and severe air pollution, highlighting the urgency of enhancing national resilience. This article examines the application of the smart city concept in developing the new Ibu Kota Negara (Nusantara Capital City/IKN), focusing on integrating information and communication technology (ICT), creativity, and community engagement in urban planning while also exploring how these elements can be adapted to IKN and how prospect theory can be leveraged to boost public acceptance. Through a literature review of global smart city implementations, the study finds that applying smart city principles in IKN can significantly improve public service efficiency, environmental sustainability, and quality of life. Prospect theory suggests that well-framed policy communication can increase public support and reduce resistance to change. This research offers valuable insights for policymakers, providing practical recommendations for effective communication strategies and highlighting the importance of adapting the smart city concept to Indonesia's unique socio-economic context to strengthen national resilience
The Effectiveness of Leader Negative Affection on Employees Perspective
Get PDFThis study investigates the effect of a leader's negative affection expression on the leader's effectiveness by mediating the type of inference. Such mediation have not been widely discussed in the previous literature. The findings of this study show that a leader's negative affection, both directly and via mediating the type of inference (motive and nature), has a negative impact on the leader's efficacy. This study provides evidence that there is a direct and indirect influence on the leader's negative affection expression and the leader's effectiveness. The results of this study are also able to confirm the research gap that there are still inconsistent results from the findings on the negative affection of leaders and their outcomes in the form of leader performance
The Effect of Income, Tax Literacy, Utilization of Tax Applications on MSME Taxpayer Compliance (Empirical Study on MSME Taxpayer Compliance Registered at KPP Pratama Pondok Aren)
Get PDFoai:ojs2.ejournal.bacadulu.net:article/3This study aims to determine and analyze the Effect of Income, Tax Literacy, Tax Application Utilization on MSME Taxpayer Compliance. This research may contribute to explaining the Theory of Planned Behavior and Technology Acceptance Model. This research contribution is intended for taxpayers, especially MSME actors in fulfilling their tax obligations. As well as being an evaluation material for the government, especially at the Directorate General of Taxes in providing regulations or providing convenience for taxpayers, with the aim of improving in order to achieve the desired tax revenue target. The object used in this study is MSME Taxpayers in the Pondok Aren Pratama Tax Service Office Area. This study used quantitative research methods and used causal research design. Data collection in this study used primary data sourced from the distribution of questionnaires distributed directly and also through google form to respondents consisting of MSME owners. The determination of the number of samples was carried out using the Slovin formula and obtained the results of 100 samples and the sampling method in this study used random sampling. The data analysis used in this study used SmartPLS Version 3.0 software. The results of this study show that the effect of income, tax literacy and the use of tax applications has a positive and significant impact on the compliance of MSME taxpayers KPP Pratama Pondok Aren
The Effect Of Financial Performance, Good Corporate Governance, Asset Structure, Dividend Policy On Debt Policy
Get PDFThis study aims to examine the effect of Financial Performance, Good Corporate Governance, Asset Structure and Dividend Policy on Debt Policy. The sample used in this study used companies incorporated in the LQ-45 index listed on the Indonesia Stock Exchange (IDX) in the period 2017 to 2022.
The number of samples used was 108. The sample method used in this study was purposive sampling, while the data analysis used was regression of panel data using the SPSS program. The results of this study show that Return On Assets, Return On Equity (ROE), Institutional Ownership (IP) have a significant effect on debt policy, while Managerial Ownership (KM), asset structure (SA) and dividend payment ratio (DPR) do not have a significant effect on debt policy
Optimizing Corporate Social Resposibility for Enhanced Economic Resilience: An Accounting Perpective
Get PDFEnvironmental CSR plays an urgent role in supporting the economic resilience of coastal communities, where livelihoods are deeply intertwined with natural resources. However, the full potential of CSR in these regions has not yet been optimised due to challenges in both environmental management and financial transparency. Coastal communities remain vulnerable to economic fluctuations, making it essential to understand how CSR initiatives can enhance long-term stability. This paper examines the theoretical model of Environmental CSR and financial transparency, exploring how these factors can strengthen the economic resilience of coastal communities. By integrating environmental conservation efforts with transparent financial reporting, CSR can empower communities to manage their resources sustainably and reduce dependency on external forces.
This study is one of the few addressing CSR's role in coastal regions, particularly in the context of environmental sustainability and financial management. The findings are expected to provide valuable insights for both academic research and practical policy-making, offering a framework for enhancing CSR effectiveness in vulnerable areas. Ultimately, this research aims to contribute to sustainable economic development and community resilience, with a specific focus on coastal regions.
The Effect of Return on Asset, Debt to Equity Ratio, and Current Ratio Towards The Value of Companies Implementing ESG on The Indonesia Stock Exchange in 2023: ESG Risk Rating as a Moderating Variable
Get PDFThis study aims to determine and analyze the effect of Return On Asset, Debt To Equity Ratio, and Current Ratio on Firm value with ESG Risk Rating as a Moderating Variable in Companies Implementing ESG on the Indonesia Stock Exchange in 2023. This type of research is quantitative. The data used is secondary data. The sample data obtained were 79 research data from 79 companies in 2023. Data analysis techniques using descriptive statistical tests, classical assumption tests, multiple linear regression analysis tests, t-statistic tests, determination coefficient tests (R2), and subgroup moderation tests. Hypothesis testing is carried out using the SPSS 25 program. The results of the study indicate that return on assets has no effect on firm value, debt to equity ratio has a negative effect on firm value, current ratio has a negative effect on firm value, ESG risk rating cannot moderate the effect of return on assets on firm value, ESG risk rating cannot moderate the effect of debt to equity ratio on firm value, ESG risk rating cannot moderate the effect of current ratio on firm value
Application of Value-Based Management in Management Accounting: Increasing Efficiency Through Technology Integration in the Industrial Era 4.0
Get PDFThe application of value-based management (VBM) in modern companies faces various challenges, especially in the era of the Industrial Revolution 4.0, characterized by digitalization and advanced technology such as the Internet of Things (IoT) and Big Data. The gap phenomenon that has emerged is that many companies still have not fully utilized VBM in strategic decision-making, with more focus on short-term targets. This study aims to understand the impact of VBM on company performance and decision-making effectiveness, as well as the challenges of its implementation in the era of digitalization. The formulation of the problem includes the impact of VBM on company performance, its application in the digital era, and the challenges companies face in optimizing value-based resources. This study uses a literature review method that analyzes literature related to VBM and Resource-Based View (RBV). The results show that VBM can improve company performance by optimizing strategic resources but faces challenges in technology integration, human resources, and resistance to change. The implications of this study show the importance of investment in technology and internal capability development to support the implementation of VBM. The latest of this research lies in the discussion related to management accounting, which combines VBM with digital technology to create long-term value for the company
The Effect of Leverage and Profitability on Tax Avoidance with Company Size as a Moderating Variable (Empirical Study on Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023)
Get PDFThis study aims to examine the effect of Leverage and Capital Intensity on Tax Avoidance with Company Size as a moderation variable. The population in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sampling method in this study used purposive sampling techniques and obtained 215 samples of observation data. The data used is secondary data where financial statements are obtained from the official IDX website and the web of each company. The analysis method carried out is a multiple linear regression model with the help of the SPSS program version 25. The results of this study show that leverage does not have a significant effect on tax avoidance, capital intensity has a positive and significant effect on tax avoidance. The size of the company is not able to moderate the effect of leverage and capital intensity on tax avoidance
Optimization of Sharia Accounting Information System: Digital Challenges and Solutions in Perguruan Muhammadiyah
Get PDFThis research applies Sharia-based accounting information systems in Muhammadiyah College, Kebayoran Lama Branch. This institution faces challenges in applying sharia accounting principles such as fairness, transparency, and accountability. Accounting information systems that are still manual cause problems in the efficiency and accuracy of financial reporting. This study aims to analyze the implementation of the accounting system, examine the management's commitment to ensuring Sharia compliance, and identify the challenges faced in Sharia-based financial reporting. The research uses a qualitative method with in-depth interviews with administrators and financial staff. The study results show that the manual system is still considered adequate but not optimal, and the understanding of sharia principles is not evenly distributed among staff. The management's commitment is relatively high, but increasing training and technology adoption is necessary to support a more integrated system. This research provides implications for Islamic educational institutions to improve the quality of Islamic financial management through digitalization and more intensive training. The latest of this research lies in the application of Sharia Enterprise Theory (SET) in the context of educational institutions, which is still rarely discussed in the Sharia accounting literature