ANALISIS

SUSTAINABILITY REPORTING AND FIRM VALUE: SYSTEMATIC LITERATURE REVIEW

Ni Nyoman Santi Dewi, Ni Wayan Rustiarini — Sun, 01 Sep 2024 00:00:00 +0700

Sustainability reporting disclosure is a clear indication that a company is striving to meet the needs of stakeholders to enhance firm value. This study is dedicated to mapping the research on the pivotal role of sustainability disclosure in bolstering firm value in Indonesia. The research method employed is a systematic literature review (SLR), utilizing 29 articles from the period 2014-2024. The results reveal a spectrum of relationships between sustainability reporting and firm value. On one end, companies are driven by various motivations to boost investor confidence and firm value, necessitating a balance between economic, social, and environmental performance. On the other end, some companies are hesitant to publish sustainability reports, while others fail to adhere to the standards set by GRI, leading to inconsistent disclosures that do not add value to the company's worth.

THE ROLE OF HUMAN CAPITAL IN MARRIED WOMEN'S LABOR MARKET PARTICIPATION: A MICRODATA ANALYSIS FROM SAKERNAS

Axellina Muara Setyanti, Firdaus Finuliyah — Sun, 01 Sep 2024 00:00:00 +0700

This study aims to analyze the effect of human capital on the tendency of married women to enter the labor market. With 149,508 samples from the National Labor Force Survey, this study uses a binary logistic regression analysis technique with several modifications to grouping samples based on rural – urban categories, and types of work. This study found that in general observation, the tendency to work increased in the group of women with higher education (diploma and university) although not significantly. The same thing was also found in both the rural and urban classifications. Furthermore, in the classification based on the type of work, only in the type of work employees/staff/laborers of secondary and higher education both increase the tendency to work. Women with higher education were found to be more likely to work after marriage, indicated by a higher odds ratio than women with secondary education. The same effect was not found in the type of work self-employed, casual workers, or family workers. The findings of this study imply that on average to the secondary level, education does not affect the participation of married women in the labor market in Indonesia, but only in higher education and formal employment.

MANAJEMEN LABA : PERENCANAAN PAJAK, KUALITAS AUDIT DAN KEPEMILIKAN INSTITUSIONAL

Baiq Fitri Arianti, Siarwi — Sun, 01 Sep 2024 00:00:00 +0700

The purpose of this study is to measure and analyze tax planning, audit quality and institutional ownership of earnings management. This research uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2017 - 2021. The method for determining the sample for this research is a purposive sampling method using the Statistical Package for Social Science (SPSS) version 25.0 for data analysis. The type of research in this research is quantitative with descriptive methods, 17 companies were obtained as research samples with observations for 5 (five) years, so the total observation was 85 annual report data. The analysis technique used is multiple linear regression. The findings in this research are (1) Tax Planning has an effect on Profit Management, (2) Audit Quality has no effect on Profit Management, (3) Institutional Ownership has no effect on Profit Management, (4) Tax Planning, Audit Quality and Institutional Ownership have an effect significant to Earnings Management. The implication of this research is that it is hoped that the results of this research will not only contribute to manufacturing companies but also all companies listed on the IDX, so that they can increase insight and knowledge of tax avoidance so that management is able to design company mechanisms well and not carry out tax avoidance illegally and must be appropriate. with laws established by the government.

INOVASI GAMIFIKASI WEBSITE PERSY PERFUME SEBAGAI PENGALAMAN KONSUMEN DALAM PEMILIHAN PARFUM KEPRIBADIAN SECARA DIGITAL

Mohammad Fawaid Pradika, Syifa Syarifah Alamiyah — Sun, 01 Sep 2024 00:00:00 +0700

This research will discuss how the gamification innovation of the Persy Perfume website in providing a consumer experience for digital personality perfume selection. The trend of using perfume products in Indonesia is increasing, marked by the emergence of many local perfume brands with globally competitive quality. However, product innovation is needed to increase consumer interest in using the product, one of the strategies that can be used is to provide a consumer experience in purchasing products. Persy Perfume is a local brand that uses the aroma of Indonesian spices as a unique selling product and elevates the local culture of wayang as a variant of each scent. Persy through its website provides a consumer experience through "Petualangan Persy Aroma" as a form of innovation in the form of personality test gamification to provide perfume scent recommendations that match the consumer's personality in digital purchases. This research is research with a qualitative descriptive method, to find out how gamification innovations in providing consumer experience to increase consumer interest in shopping for perfume digitally. The result found is that Persy Perfume has found a new innovation in providing a consumer experience through the " Petualangan Persy Aroma", this is an interesting innovation and a new way in the perfume industry to provide a digital consumer experience. By providing a new experience for consumers, this can invite interest from potential consumers to buy the product.

POTENSI UMKM BATIK PARIJOTO KUDUS SEBAGAI PENDUKUNG EKONOMI GUNA MEWUJUDKAN SDGS MENUJU MEGATREND 2045

Lisa Septiana, M. Rofiq Addiansyah — Sun, 01 Sep 2024 00:00:00 +0700

Indonesia is a country where UMKM are experiencing significant changes and it is estimated that in the next twenty years there will be major changes. This is proven by the number of global middle income classes which is predicted to increase by 4.9 billion by 2045. One area with a number of MSMEs that have entered the product projection stage is Kudus Regency, where out of thousands of MSMEs, 15 business actors can export abroad. According to the KBBI, megatrend means a big trend in style. In other words, a megatrend is a trend that has an impact on a large scale. Megatrend can also be interpreted as a major change in social, economic, political and technological aspects that is slow to form and after this change occurs, it can have an influence over a long period of time. The aim is to be able to prioritize digital economic transformation and be a reference for further research. This paper uses a qualitative method by taking a descriptive approach. At the data collection stage, the author collects various types of information related to the topics discussed through online platforms such as journals, books and papers, as well as other supporting data so that it is optimal if used as material for consideration. Then, the results of this research are as economic support, namely the Kudus Parijoto batik MSMEs trying to be present in building a quality next generation of the nation, especially preserving the sustainable local wisdom of the Kudus community. The following are several government actors who participate in supporting the economy of the Kudus community through Parijoto batik MSMEs, including the Ministry of Cooperatives, Small and Medium Enterprises, the Ministry of Industry, and the Ministry of Industry. The hope is that it will be able to improve the quality of human resources, thus helping them be more independent with the knowledge they have acquired and participate in boosting the economy of each family.

Keywords: UMKM, Networking Management, SDG's

INOVASI DIGITAL DALAM PENGELOLAAN PIUTANG PADA UMKM UNTUK MENINGKATKAN PRODUKTIVITAS DAN KEBERLANJUTAN KEUANGAN

Emy Iryanie, Heldalina, Fitria — Sun, 01 Sep 2024 00:00:00 +0700

According to data from the Ministry of Cooperation and SMEs, there will be 65.4 million UMKM in Indonesia in 2019, which can absorb a total of 123.3 thousand workers from the enterprise unit. This shows that UMKM has a major impact on the reduction in the unemployment rate in Indonesia. On the other hand, current technological developments can also be a booster for activity in the field of UMKM. In their business activities, many UMKMs conduct transactions and financial recording manually, which, of course, has the potential for mismatches in the recording and is considered less effective. Therefore, with the qualitative method and data analysis with one of the models of system development, namely waterfall, the author conducted this research and obtained results in line with the previous research that the presence of an account receivable management information system can help the management carry out account receivable recording procedures well, fast, and efficiently, so that it is expected to increase productivity and sustainability of the enterprise and can easily do account receivable administration

APAKAH PROGRAM “JAMULA” BERDAMPAK TERHADAP PERUBAHAN SOSIAL EKONOMI MASYARAKAT KABUPATEN LAMONGAN? DITINJAU DARI TEORI MERILEE GRINDLE

Ahmad Sayuti Royali, Vicky Ardhana, Mellysa Nur Awalia, Farra Ummush Sholiha — Sun, 01 Sep 2024 00:00:00 +0700

The purpose of this study is to analyze the influence of policy content and implementation context in the Merilee Grindle theory of the Jamula policy on the Sukodadi-Sumberwudi highway of Pucangro Village on the impact and changes and acceptance of the people of Lamongan district. This research was conducted quantitatively with an exploratory approach. The sample of this study amounted to 100 people from the people of Lamongan Regency and the sample was obtained from a nonprobability sampling technique with snowball sampling. The data obtained is then processed using the Structural Equation Model analysis tool based on Partial Least Square (SEM-PLS). The hypothesis of this study is that the policy content variable and the implementation context variable of the Jamula policy on the Sukodadi-Sumberwudi highway of Pucangro Village have an influence on impact variables as well as change and acceptance variables. The test results show that policy content has an influence on impact, policy content has an influence on change and acceptance, and the context of implementation has an influence on change and acceptance. There is one hypothesis that is not empirically proven, namely that the context of implementation has no effect on impact. The conclusions of this study are: (1) the three hypotheses based on the theory of the merilee grindle implementation model are acceptable or empirically provable; (2) one hypothesis is rejected is the influence of the implementation context on the impact and the author assumes that the implementation context carried out by the Lamongan Regency government is ineffective, so that the community does not feel the positive impact of the Jamula policy on the Sukodadi-Sumberwudi highway in Pucangro Village. The Jamula program provides positive benefits to the community, so the government must be responsive and timely in repairing roads to increase community satisfaction.

ROLE STRESS DAN TURNOVER INTENTION: STUDI EMPIRIS MENGGUNAKAN PERSPEKTIF TEORI PERAN

Made Andy Pradana Sukarta, Ida Bagus Gede Dananjaya, Ni Luh Putri Setyastrini — Sun, 01 Sep 2024 00:00:00 +0700

As professionals, Tax Consultants and their employees within a Tax Consulting Office (KKP) provide education, development, and thorough planning to ensure the successful implementation of tax obligations. Differences in opinions between taxpayers and fiscal authorities also represent situations where Tax Consultants and their employees cannot escape role stress in their jobs. This is due to boundary-spanning activities (BSA) that are highly susceptible to role stress. The experienced stress can trigger discomfort at work, thus increasing the desire to change jobs and seek other employment alternatives. In this context, turnover intentions can be triggered by role stress. The population in this study includes all Tax Consultants working at the Tax Consulting Offices (KKP) in Bali Province who hold a practice license. The sample was selected using the purposive sampling method. The selection criteria for the sample members were: (1) active status not limited by position, whether as Partner, Manager/Assistant Manager, Supervisor, or Junior Consultant; (2) a minimum of one year of employment. Primary data was gathered through questionnaires and then processed using SPSS statistical software to determine whether hypotheses were rejected or accepted. The variables used in the study will each be detailed in indicators and subsequently transformed into questionnaire items in the research instrument. Data collection involved questionnaires followed by validity and reliability tests. The data analysis technique used was multiple linear regression. The study's findings indicate that tax consultants' intentions to leave their jobs are affected by role conflict, role ambiguity, and role overload, partially and simultaneously.

ANALISIS PENGARUH OPERATING CASH FLOW, PROFITABILITAS, SALES GROWTH, FIRM SIZE, DAN LEVERAGE TERHADAP PREDIKSI KONDISI FINANCIAL DISTRESS

Nikmatus Sholikha, Devi Febrianti, Ira Megasyara, Amrizal Imawan — Sun, 01 Sep 2024 00:00:00 +0700

The phenomenon of PKPU (Application for Insolvency and Delayed Debt Payment) on some issuers in the IDX appears to indicate financial problems (financial distress). The research was conducted to test and analyze the impact of operating cash flow, profitability, sales growth, firm size, and leverage on the prediction of financial distress conditions in sub-sector companies heavy construction and civil engineering registered in the IDX in 2020-2022. The sampling techniques used are purposive samplings with samples obtained of 60 data. The quantitative method is used in this study through an associative approach using secondary data as well as using double linear analysis with the SPSS version 22 test tool. The results of this study show that the profitability variables with proxy return on asset have a significant impact on financial distress, while the operating cash flow, sales growth, firm size, and leverage variables of proxy debt to asset ratio have no influence on financial stress. The implications of this study are expected to inform investors to always do financial analysis first before making decisions in the heavy construction and civil engineering subsectors.

PENERAPAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS, MIKRO, KECIL, DAN MENENGAH (SAK EMKM) PADA UMKM PUFFY PATISSERIE

Dewa Ayu Putu Yulia Ardiani, Putu Eka Nopiyani — Sun, 01 Sep 2024 00:00:00 +0700

The main objective of this research is to find out whether Puffy Patisserie MSMEs use Entity, Micro, Small and Medium Financial Accounting Standards (SAK EMKM) in their financial report preparation procedures. The aim of this research is to create financial reports using the SAK EMKM framework, with a special focus on Puffy Patisserie MSMEs. The research materials used consist of a combination of qualitative and quantitative sources. The first source consists of interview data, and the second source is obtained from the financial records of MSME Puffy Patisserie. Based on the research results, the Puffy Patisserie MSME report is currently still in the form of a basic report, because the owner only documents income and expenses. (2) Due to the owner's lack of knowledge about how to prepare financial reports in line with SAK Entities, Micro, Small and Medium Enterprises (SAK EMKM), the report was not implemented. The Financial Position Report, Profit and Loss Report and Notes to the Financial Statements are financial reports that have been prepared in accordance with SAK EMKM for Puffy Patisserie MSMEs for the quarterly period January to April 2024.

IMPLEMENTASI METODE ACTIVITY BASED COSTING (ABC) DALAM MENENTUKAN TARIF SUMBANGAN PEMBINAAN PENDIDIKAN (SPP) PADA INTEGRATED PRE-SCHOOL HUSNA BANJARBARU BERDASARKAN PERSPEKTIF KEUANGAN

Sari Yanti, Yusri — Sun, 01 Sep 2024 00:00:00 +0700

ABSTRACT

Cost accounting is a field of accounting that tracks, records, and analyzes costs. In this case, the preschool education institution will certainly require costs or funding from student fees. The purpose of this study is to explain how to determine the cost of Husna Banjarbaru Integrated Pre-School Education Program that has been implemented so far and is also expected to know how to determine costs using the ABC (Activity Based Costing) method. Of course, the determination of user costs must be in line with the financial point of view to help manage company finances appropriately and effectively so that company finances are always stable. The analytical approach uses a descriptive method design to provide an overview of the problem solving. Data collection techniques used in this research include interviews, observations, documentation, and literature review. Data analysis techniques use quantitative and qualitative analysis. This research was conducted in Integrated Pre-School Husna Banjarbaru, Srikaya Street No. 21, Guntung Paikat Village, South Banjarbaru District. The results of this study show that the determination of tuition fees (SPP) in Integrated Pre-School Husna Banjarbaru is still using traditional methods and the calculation results still do not give an accurate picture of the cost of education. By using Activity Based Costing (ABC) based costing, it can be seen that the determination of tuition fees is more accurate.

PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP MINAT MAHASISWA MENGGUNAKAN PAYLATER (STUDI PADA MAHASISWA UNIVERSITAS MUHAMMADIYAH SORONG)

Muhammad Rifqy Haiqal, Wisang Candra Bintari , Nurul Hidayah — Sun, 01 Sep 2024 00:00:00 +0700

This research aims to find out whether financial literacy and Lifestye influence students' tendency to use Paylater. The independent variables in this research are financial literacy (X1) and lifestyle (X2), and the dependent variable in this research is interest in using Paylater (Y). This research uses a quantitative approach using descriptive and correlation methods. The sample in this study was taken using non-probability techniques with the Quota Sampling technique. The respondents used in this research were 264 Muhammadiyah Sorong University students who were drawn using the quota sampling technique. The research results show that the independent variables of financial literacy and lifestyle variables have a simultaneous and partial effect on the dependent variable Student interest in using Paylater.

PENGARUH BRAND IMAGE DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR HONDA MATIC PADA DRIVER OJEK ONLINE DI KOTA SURABAYA

Linda Isnawati, Veni Rafida — Sun, 01 Sep 2024 00:00:00 +0700

This research aims to analyze the influence of Brand Image and Product Quality on the purchasing decisions of Honda Matic motorcycles among Online motorcycle taxi Drivers in Surabaya. The research employs a quantitative approach. The sample consists of 350 Online motorcycle taxi Drivers who use Honda Matic motorcycles in the city of Surabaya. Data collection is done through a questionnaire, which is validated and tested for reliability using SPSS 26. The data analysis techniques include classical assumption tests, linear regression, t-tests, f-tests and the coefficient of determination (R-Square). The results of this study indicate that both Brand Image and Product Quality partially influence the purchasing decisions of Honda Matic motorcycles. Simultaneously, these two variables significantly impact the purchasing decisions of Honda Matic motorcycles.

PENGARUH KEPEMIMPINAN TERHADAP KINERJA BAGIAN PENGADAAN BARANG DAN JASA DI KABUPATEN ENDE

Mohammad Choiry Rodja — Sun, 01 Sep 2024 00:00:00 +0700

This study examines the impact of leadership on the purchasing performance of goods and services by the Ende Regency government. The government's provision of goods and services is critical to achieving national development goals as it drives economic growth, creates jobs, and improves community services. Structural Equation Model (SEM) analysis was used in this study with the SmartPLS 3.2.9 application. Respondents comprised 120 actors procuring goods and services, including regional apparatus organizations/apparatus work units and third-party work partner providers in Ende Regency. The descriptive statistical test results show that the leadership and performance variables have comparable average values, around 25.5, with sufficient variation in respondents' assessments. The measurement model test shows that the performance and leadership indicators are valid and highly reliable. The structural model test shows a significant relationship between leadership style and performance outcomes with a p-value of 0.000. Model evaluation shows a high level of fit, with an R square value of 46.3% and Q square of 0.260, and the proposed PLS model has strong predictive ability. These results suggest that effective leadership improves the smooth provision of goods and services in Ende Regency.

PENGARUH INSENTIF PAJAK TERHADAP PENGUNGKAPAN TECHNOLOGICAL CAPITAL DI MASA PANDEMI COVID-19

Zulfikar Ikhsan Pane — Mon, 02 Sep 2024 00:00:00 +0700

Covid-19 pandemic caused a decline economic sector so Indonesian government took initiative to provide incentive for companies. During pandemic, technological development also growth increasingly massive so this research aims determine effect tax incentive to technological development through technological capital disclosure as proxy as well as research novelty. With 117 annual report observation in manufacturing companies, it found tax incentive positive significant to technological capital disclosure. It means, tax incentive used by companies to technological implementation and also support by director with technological education background.

MERAJUT KESUKSESAN BERAS LOKAL: ANALISIS MENDALAM STRATEGI PEMASARAN BERAS MBAY DI KABUPATEN FLORES TIMUR

Rafael Octavianus Byre — Mon, 02 Sep 2024 00:00:00 +0700

Consumer perception of Mbay rice and its marketing strategy in East Flores Regency is the subject of this study. This study involved one hundred respondents through questionnaires and interviews. A combination of quantitative and qualitative methods was used. The results of multiple linear regression analysis obtained product, promotion and location variables have a significant effect on consumer purchasing decisions (adjusted R2 = 0.528). SWOT analysis provides recommendations for new strategies. These include increasing digital marketing, improving product quality, increasing prices, building distribution networks, and creating a premium image. STP analysis presents demographic and geographic segments, focusing on middle and upper income women aged 18 to 50 years. The positioning of Mbay rice should prioritize product quality and competitive prices. It is hoped that by implementing this strategy, Mbay Rice will gain a larger market share and strengthen its position in the local market in East Flores Regency.