14 research outputs found
Accounting dan Tax Service pada PT Winner Image (Winnindo)
No full textThe author did intership at PT. Winner Image and was positioned in tax division.
During the internship, the tax was to provide tax service by making projected
audited financial report for PT. Maju Mundur, projection of SPT for Individual
Tax Payer , projection SPT, SSP, PPh 21, PPh 25, and PPN for PT. Wade Wijaya
Mandiri, PT. Cimcee, Tata Subroto dan Rekan Certified Public Appraisal Firm,
PT. Dwiplast, PT. Sentra, PT. Dewa Sejahtera, PT. CBA Indonesia, PT. Larisee,
PT. Mantana, and making projection financial report for Reataurant XYZ and
also input journal voucher for PT. Dwiplast and PT. Wade Wijaya Mandiri.
The main problem in intership was lack of making projected audited financial
report for PT. Maju Mundur, recapitulation in PPN of PT. CBA Indonesia,
making projected SPT for Individual Tax Payer, and making projection financial
report for Restaurant XYZ. Company should have a standard for making
projected audited financial report, standard of counting in projected SPT, should
have good procedure in collecting PPN recapitulation and standard format for
projected financial report
Dataset Microtransaction Study RPG/MMORPG Players
No full textThis study aims to see what factors influence purchase intention, which increases the microtransaction actors. This study uses a quantitative approach by distributing questionnaires to collect data through Google Forms. The dataset and related materials are not publicly available due to respondent privacy. However, they are available upon reasonable request for academic or non-commercial research purposes. Please contact the author to request access
Analysis of the Effect of Electronic Sports (E-Sports) Management on the Implementation of the Franchise League
No full textThis study aims to prove the significant effect of implementing a league franchise on mobile games on esports team management. Researchers also want to know the responses of esports community fans to the application of franchise leagues. This research was conducted using a qualitative method, where researchers obtained data by conducting interviews with esports team management who joined and invested in franchise leagues and competed in franchise leagues and from the esports community. The results that the authors get from this research is that the franchise league really attracts the attention of the management team to join the franchise league, where to join the franchise league requires capital to be invested. The enthusiasm of each esports team is very clear, such as the investment to join, there are no remaining slots given by the developer in organizing this franchise league. Another interesting thing is that the nominal investment invested by each team has so far increased rapidly beyond the profits earned during the league competition. The franchise league implemented in Indonesia makes the game look more exclusive and royal, where the only team that can participate in this prestigious event is the team that is included in the franchise league
Corporate sustainability performance and board attributes: Cross-country analysis on infrastructure and real estate companies from ASEAN countries
No full textBusinesses have encompassed their stakeholders’ interests into a set of reporting which reflects all of their ESG related activities. Sustainability reporting is considered to bring value to firms not only concerning profitability but also the long-term sustainability. Settled amid country-level development, we purposely consider the impact of real estate and infrastructure industries and select ASEAN countries to investigate the relationship between firms’ sustainability performance and board independence, board diversity, number of meetings, and the total compensation paid. This paper strives to investigate how these board characteristics play a role in decision making to contribute to the quality of sustainability performance reflected in the reporting. We find how our dependent variable acts differently from each explanatory. First, we find that board independence dictates the quality of sustainability performance which is emphasized by how they bring key issues related to stakeholders. Second, women’s composition on the board structure does not evidently reflect the caliber of sustainability performance. Third, we find that the frequency of board meetings may include useful discussion regarding ESG matters as it positively aligns with sustainability performance. Furthermore, the compensation may not be the vital driver of directors’ ESG- related goals since the compensation may include miscellaneous objectives
Point of view from multiple perceptions about Metaverse ecosystem
No full textThe Metaverse has experienced rapid growth in recent years. In 2021, interest in Metaverse skyrocketed. The term “metaverse” refers to a computer-generated world that blends the physical and digital realms and allows users to engage with virtual characters on the internet, trading, or even investing. However, there is limited research about the Metaverse ecosystem, whether its development or the measurement for the digital assets—especially NFTSs and Cryptos. Therefore, researchers perform a qualitative method using a semi-structured interview method and thematic analysis method. The interviews are conducted with individuals who play interactive games or holders of NFTs, Crypto, or any digital assets or expertise. Thirty respondents participated in this research. According to participants’ perception, since there are no specific accounting standards related to this, the accounting treatment and the valuation of these assets are adjusted to the existing standards depending on the intention or the purpose of the holder or entity towards the asset. Apart from that, most participants agree that the development of the Metaverse is also still constrained, it requires the right solution so that Metaverse can become a platform that the public can expect as it should be
Corporate sustainability performance and board attributes: Cross-country analysis on infrastructure and real estate companies from ASEAN countries
No full textBusinesses have encompassed their stakeholders’ interests into a set of reporting which reflects all of their ESG related activities. Sustainability reporting is considered to bring value to firms not only concerning profitability but also the long-term sustainability. Settled amid country-level development, we purposely consider the impact of real estate and infrastructure industries and select ASEAN countries to investigate the relationship between firms’ sustainability performance and board independence, board diversity, number of meetings, and the total compensation paid. This paper strives to investigate how these board characteristics play a role in decision making to contribute to the quality of sustainability performance reflected in the reporting. We find how our dependent variable acts differently from each explanatory. First, we find that board independence dictates the quality of sustainability performance which is emphasized by how they bring key issues related to stakeholders. Second, women’s composition on the board structure does not evidently reflect the caliber of sustainability performance. Third, we find that the frequency of board meetings may include useful discussion regarding ESG matters as it positively aligns with sustainability performance. Furthermore, the compensation may not be the vital driver of directors’ ESG- related goals since the compensation may include miscellaneous objectives
Point of view from multiple perceptions about Metaverse ecosystem
No full textThe Metaverse has experienced rapid growth in recent years. In 2021, interest in Metaverse skyrocketed. The term “metaverse” refers to a computer-generated world that blends the physical and digital realms and allows users to engage with virtual characters on the internet, trading, or even investing. However, there is limited research about the Metaverse ecosystem, whether its development or the measurement for the digital assets—especially NFTSs and Cryptos. Therefore, researchers perform a qualitative method using a semi-structured interview method and thematic analysis method. The interviews are conducted with individuals who play interactive games or holders of NFTs, Crypto, or any digital assets or expertise. Thirty respondents participated in this research. According to participants’ perception, since there are no specific accounting standards related to this, the accounting treatment and the valuation of these assets are adjusted to the existing standards depending on the intention or the purpose of the holder or entity towards the asset. Apart from that, most participants agree that the development of the Metaverse is also still constrained, it requires the right solution so that Metaverse can become a platform that the public can expect as it should be
Young Generation Point of View About Non-Fungible Token as a Future Currency and Assets
No full textThis research focuses on how artists and the young generation perceive the use of NFT and their impact on the future value of currencies. It increases the author’s curiosity about the reactions of artists and the young generation to the use of NFT and its impact on future currencies. The authors also wanted to know why they are publishing digital works on NFT and whether they think NFT is the future of digital assets researchers or just a bubble. This study uses a qualitative method with semi-structured interviews with artists and the younger generation with the criteria of understanding and using NFT, understanding and not using NFT, and not understanding and not using NFT. The result that the authors get from this research is that the use of NFT has been widely used by artists and the younger generation. They say that the publication of digital works can be guaranteed. Another interesting thing is that they consider NFT to have a great opportunity as an asset in the future, where the use of cryptocurrency also affects the value of the currency in the future. However, the younger generation is not interested in NFT. They prefer NFT to be implemented as a payment system in the future
The Effect of Financial Literacy, Investment Decision, and Overconfidence on Mental Accounting in The Term of Investing in Cryptocurrency
No full textInvestment is a financial activity known by many people. With the advance of technology, people can now invest in digital currency. The purpose of this study is we would like to know the factors affecting mental accounting. Whether financial literacy, investment decision, and overconfidence affect mental accounting regarding investment activities in cryptocurrency. To do this, we use a quantitative method with six-point Likert scale questionnaires as a measurement to collect samples. The questionnaires are shared with individuals from different regions that have or do not have an experience in investing activities. In addition, the demographic is further categorized into age, gender, and education level. We got 279 samples, mainly from Southeast Asia and a few from East Asia, Europe, and North America. The data will be processed using SEM-PLS software to conduct the result. The finding implies that investing in cryptocurrency is strongly affected by the investor’s behaviour, such as mental accounting. Overconfidence is a significant factor contributing to investors’ mental accounting and investment decisions, while financial literacy is only associated with decision-making and not related to mental accounting
The Effect of Financial Literacy, Investment Decision, and Overconfidence on Mental Accounting in The Term of Investing in Cryptocurrency
No full textInvestment is a financial activity known by many people. With the advance of technology, people can now invest in digital currency. The purpose of this study is we would like to know the factors affecting mental accounting. Whether financial literacy, investment decision, and overconfidence affect mental accounting regarding investment activities in cryptocurrency. To do this, we use a quantitative method with six-point Likert scale questionnaires as a measurement to collect samples. The questionnaires are shared with individuals from different regions that have or do not have an experience in investing activities. In addition, the demographic is further categorized into age, gender, and education level. We got 279 samples, mainly from Southeast Asia and a few from East Asia, Europe, and North America. The data will be processed using SEM-PLS software to conduct the result. The finding implies that investing in cryptocurrency is strongly affected by the investor’s behaviour, such as mental accounting. Overconfidence is a significant factor contributing to investors’ mental accounting and investment decisions, while financial literacy is only associated with decision-making and not related to mental accounting
