Articles
<![CDATA[IMPACT STREET EARNINGS ON FINANCIAL DISTRESS ]]>
<![CDATA[Zulfikar Ikhsan Pane]]>
<![CDATA[ International Journal of Contemporary Accounting Vol. 3 No. 1 (2021): July ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/ijca.v3i1.6139
<![CDATA[This study aims to find out correlation street earnings and financial distress of manufacturing companies in Indonesia Stock Exchange (IDX). This research using companies listed during 2010 – 2017 obtained from OSIRIS database with valid sample are 55 companies, 188 observation. Regression multivariate are use for data analysis. This result is street earnings positive significant to financial distress, means financial distress become lower when street earnings higher. Limitation of this study are only observe manufacturing company so further research could be possible to another industries.]]>
<![CDATA[Mortization, Research and Development Expense, Unusual/Exceptional Item Relevance for Street Earnings ]]>
<![CDATA[Zulfikar Ikhsan Pane]]>
<![CDATA[ Journal of Social Science Vol. 2 No. 6 (2021): Journal of Social Science ]]>
Publisher : <![CDATA[Syntax Corporation Indonesia ]]>
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DOI: 10.46799/jss.v2i6.226
<![CDATA[This study is motivated by the phenomenon of investors' concern when they saw earnings from companies prepared by accounting managers who have self-interest tendencies. As a result, investors may be misled in companies' assessments. Based on this phenomenon, this study helps investors to get the relevant value of earnings by eliminating three items in the income statement so it becomes a value known as street earnings. Street earnings are values that are generally generated by securities analysts. This value is the result of recalculation of accounting earnings excluding non-recurring items, wherein in this study, the items are amortization, research and development expenses, and unusual/exceptional items. This research focuses on the relevance of these three values especially unusual/exceptional items as a novelty. This relevance is calculated by looking at the strength of relations between three variables partially to year-end stock prices based on the value of R square. Secondary data used from manufacturing companies in Indonesia was obtained by the OSIRIS database from the 2015 - 2020 period. As a result, none of the three variables has strong relations with stock prices, which means three variables are irrelevant and should exclude in the calculation of street earnings to make street earnings relevant. The limitation of this study is research and development expense does not refer to companies specific activities, so irrelevant results does not mean research activities are useless. From these limitations, further research is comparisons of the relevance between the disclosure of research and development activities and research and development expense]]>
<![CDATA[APAKAH TECHNOLOGICAL CAPITAL DISCLOSURE MEMBERIKAN KEUNTUNGAN BAGI PERUSAHAAN? ]]>
<![CDATA[Zulfikar Ikhsan Pane]]>;
<![CDATA[Yohana Beng]]>;
<![CDATA[Ingkak Chintya Wangsih]]>
<![CDATA[ JURNAL STIE SEMARANG Vol 16 No 1 (2024): Jurnal STIE SEmarang ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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DOI: 10.33747/stiesmg.v16i1.709
<![CDATA[Utilisasi teknologi merupakan keharusan saat ini sehingga kemampuan untuk mengelolanya sangat diperlukan bagi perusahaan. Kajian ini mengajukan variabel technological capital sebagai keterbaruan yang terdiri dari latar belakang pendidikan teknologi yang dimiliki direksi dan hasil inovasi teknologi dan menguji pengaruhnya terhadap keuntungan perusahaan sekaligus nilai perusahaan melalui pengujian lanjutan. Melalui purposive sampling di perusahaan manufaktur dari 2015 – 2020 sebanyak 203 observasi ditemukan technological capital disclosure tidak berpengaruh terhadap keuntungan namun di penelitian lanjutan dengan proxy harga saham ditemukan technological capital disclosure berpengaruh positif signifikan. Hasil ini menunjukan bila investor mengapresiasi adaptasi terhadap teknologi walaupun dalam periode tersebut perusahaan belum menghasilkan laba.]]>
<![CDATA[Impact street earnings on tax avoidance ]]>
<![CDATA[Yohana]]>;
<![CDATA[Zulfikar Ikhsan Pane]]>
<![CDATA[ Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 5 No. 2 (2024): April: Strengthening Tax Reform in Today's Ever-Changing Global Era ]]>
Publisher : <![CDATA[Directorate General of Taxes ]]>
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DOI: 10.52869/st.v5i2.587
<![CDATA[This study discusses the effect of street earnings on tax avoidance for two reasons. First, there is the potential for companies that always minimize tax avoidance, especially after the COVID-19 pandemic. Second, preventive actions from various parties, including independent commissioners, public accounting firms, and securities analysts who carry out street earnings-related tax avoidance activity. This study was conducted on manufacturing companies for the 2015–2020 period. This study also added an expansive test without taking two controlling variables. As a result, street earnings have a significant negative effect on tax avoidance in expansive testing, meaning recommended companies by analysts could potentially do tax avoidance. The practical implication is the role of securities analysts as recommended parties for company monitoring. The theoretical implication is that transitory items excluded increase earnings relevant in various tests, thus further studies are needed, such as the effect of street earnings on corporate governance.]]>
<![CDATA[PENGARUH TECHNOLOGICAL CAPITAL DISCLOSURE TERHADAP PRICE EARNINGS RATIO (PER) ]]>
<![CDATA[Yohana Beng]]>;
<![CDATA[Zulfikar Ikhsan Pane]]>
<![CDATA[ TECHNO-SOCIO EKONOMIKA Vol 17 No 1 (2024): Jurnal Techno-Socio Ekonomika - April ]]>
Publisher : <![CDATA[LPPM Universitas Sangga Buana ]]>
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DOI: 10.32897/techno.2024.17.1.3068
<![CDATA[Era disrupsi teknologi saat ini memaksa perusahaan untuk terus bertransformasi dan mengungkapkan hasilnya kepada pemangku kepentingan contohnya hasil adaptasi teknologi dan latar belakang pendidikan teknik / teknologi yang dimiliki direksi. Keduanya dirangkum menjadi technological capital sekaligus diajukan sebagai keterbaruan. Penelitian ini menguji pengaruh pengungkapan technological capital terhadap Price Earning Ratio (PER) dengan tujuan untuk melihat apakah investor memberikan apresiasi lebih terhadap kemampuan teknologi yang diungkapkan perusahaan. Populasi dalam penelitian sebanyak 66 perusahaan manufaktur kategori JASICA (Jakarta Stock Industrial Classification) dari tahun 2015 – 2020 dengan purposive sampling. Dengan 148 data valid laporan tahunan, diperoleh kesimpulan pengungkapan technological capital berdampak positif terhadap price earnings ratio (PER), artinya investor memberikan apresiasi lebih karena perusahaan responsif bahkan dieskpektasi mampu memprediksi perkembangan teknologi di masa datang.]]>
<![CDATA[IMPACT TECHNOLOGICAL CAPITAL ON FINANCIAL DISTRESS ]]>
<![CDATA[Pane, Zulfikar Ikhsan]]>;
<![CDATA[Wangsih, Ingka Chintya]]>
<![CDATA[ Klabat Accounting Review Vol 5 No 1 (2024): Klabat Accounting Review ]]>
Publisher : <![CDATA[UNKLAB Business School ]]>
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DOI: 10.60090/kar.v5i1.1061.63-72
<![CDATA[The growth of the transportation and logistics sector in Indonesia since 2017 has not been significant until now coupled with the ongoing Covid-19 pandemic which forced companies to adapt to health emergencies through adaptation to technology. This study examines adaptation to technology through the variable of technological capital disclosure to financial distress. Using 92 valid observations in transportation and logistics sector companies, it was concluded that technological capital disclosure has a significant negative effect on financial distress, meaning that the higher the technology adaptation, the more the company has the potential to experience financial distress because the adaptation requires costs plus the research period involving the Covid-19 pandemic. Keywords: technology, distress, disclosure Pertumbuhan sektor transportasi dan logistik di Indonesia sejak 2017 belum signifikan hingga saat ini ditambah berlangsungnya pandemi Covid-19 yang memaksa perusahaan untuk beradaptasi dengan kondisi kedaruratan kesehatan melalui adaptasi terhadap teknologi. Penelitian ini mengkaji adaptasi terhadap teknologi melalui variabel technological capital disclosure terhadap kesulitan keuangan. Menggunakan 92 observasi valid di perusahan sektor transportasi dan logistik diperoleh kesimpulan technological capital disclosure berpengaruh negatif signifikan terhadap kesulitan keuangan, artinya semakin tinggi adaptasi teknologi maka perusahaan berpotensi mengalami kesulitan keuangan karena adaptasi tersebut membutuhkan biaya ditambah periode penelitian melibatkan pandemi Covid-19. Kata Kunci: teknologi, kesulitan, pengungkapan]]>
<![CDATA[PENGARUH PENGUNGKAPAN COVID-19 DAN JUMLAH KAS TERHADAP LABA DI MASA PANDEMI ]]>
<![CDATA[Ingkak Chintya Wangsih]]>;
<![CDATA[Zulfikar Ikhsan Pane]]>;
<![CDATA[Yohana Yohana]]>;
<![CDATA[Nawang Kalbuana]]>
<![CDATA[ Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v8i1.3927
<![CDATA[Kedaruratan Covid-19 di tahun 2023 telah dinyatakan berakhir namun optimisme perusahaan untuk tetap mencetak laba di masa itu perlu mendapatkan perhatian, termasuk cara antisipasi, adanya ancaman dan harapan new normal yang dirangkum dalam pengungkapan Covid-19 (Covid-19 disclosure) serta ketersediaan kas dan setara kas. Covid-19 Disclosure diajukan sebagai keterbaruan dimana seluruh informasinya berasal dari narasi direksi sedangkan kas dan setara kas diperoleh dari laporan keuangan di tahun 2020 – 2021 di sektor barang konsumen primer (IDX-NONCYC), sektor barang konsumen non-primer (IDX-CYCLIC) dan sektor kesehatan (IDXHEALTH) dengan purposive sampling. Hasilnya, antisipasi melalui ketaatan terhadap protokol kesehatan, vaksinasi dapat mengurangi laba. Harapan masuk ke dalam era new normal berpengaruh positif terhadap laba demikian juga ketersediaan kas dan setara kas perusahaan. Kontribusi penelitian ini ialah menambah inovasi kajian akuntansi agar lebih komprehensif dan menstimulasi internal perusahaan untuk mengungkapkan kondisi sesungguhnya melalui variasi narasi di dalam laporan tahunan. Kata kunci : Covid-19 disclosure, kas, laba, protokol kesehatan]]>
<![CDATA[Peran Perempuan dan Kolaborasi Lintas Generasi untuk Keluarga Berdaya Indonesia Maju ]]>
<![CDATA[Triyani, Yustina]]>;
<![CDATA[Meiden, Carmel]]>;
<![CDATA[Pane, Zulfikar Ikhsan]]>;
<![CDATA[Pangaribuan, Leonard]]>;
<![CDATA[Suhartono, Sugi]]>;
<![CDATA[Mutiarawati, Elisabeth Vita]]>
<![CDATA[ Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Vol. 2 No. 1 (2024): Oktober 2024 - Maret 2025 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kwik Kian Gie ]]>
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DOI: 10.46806/abdimas.v2i1.1264
<![CDATA[Community Service Activities (PkM) were carried out by the IBIKKG PkM Team in the context of the Jakarta Hindu Dharma Women's Independence Celebration (WHDI) on August 5, 2024, which was held in the form of seminars and ongoing mentoring. This continuous PkM activity aims to increase the awareness and understanding of WHDI members regarding the importance of the role of marriage in the family and community. Through presentations and discussions, participants gained insight into how women can be the main drivers in the family, both as educators, caregivers and economic drivers. This activity also emphasizes the importance of cross-generational collaboration to preserve cultural values and improve family welfare. As a result, the seminar succeeded in building networks and collaborations between various women's groups, creating synergy in efforts to empower women and strengthen families in Indonesia.]]>
<![CDATA[THE EFFECT OF TECHNOLOGICAL CAPITAL DISCLOSURE ON MANUFACTURING COMPANIES EMPLOYEES ]]>
<![CDATA[Chintya Wangsih, Ingkak]]>;
<![CDATA[Pane, Zulfikar Ikhsan]]>
<![CDATA[ International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 5 No. 1 (2024): International Journal of Global Accounting, Management, Education, and Entrepre ]]>
Publisher : <![CDATA[Sekolah tinggi ilmu ekonomi pemuda ]]>
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DOI: 10.48024/ijgame2.v5i1.172
<![CDATA[Technological transformation is mandatory for companies sustainability, but unfortunately it has potential negative impact on employees. This research examines the impact of technological capital disclosure on the number of employees and salary expenditure by expansive test. Using secondary data of 366 observations and 371 observations of expansive test with manufacturing industrial companies in 2015 - 2020, it was found that technological capital had a significant negative impact on the number of employees and salaries expenditure2. These results show highly technology used and the presence of directors with technical/technology education backgrounds can reduce number of employees and salary costs. For this reason, research contribution is additional consideration for companies director when investing in technology so the benefits are equally received by companies and employees, for example through technology training and similar development of human resources.]]>
<![CDATA[Technological Mindset for Young Generation in Transportation Industry ]]>
<![CDATA[Pane, Zulfikar Ikhsan]]>;
<![CDATA[Simatupang, Rosida]]>;
<![CDATA[Murtiharso, Yosaphat Danis]]>;
<![CDATA[Nuraryo, Imam]]>
<![CDATA[ Asian Journal of Community Services Vol. 3 No. 12 (2024): December 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ajcs.v3i12.12403
<![CDATA[Technological innovation in transportation firms is currently supported by presence of directors with engineering / technology education background and younger generation as audience for this community service activity because they should give motivation and awareness that a technological mindset is needed to achieve success. They should equip themselves not only with formal education but also knowledge about technology to become top level carrier. This can be done through bootcamps, training and others. This service activity was carried out through a seminar at National Leader Forum event organized by KAPPIJA 21, various universities and the South Sumatra Provincial Government. As a result, students get enlightened to start looking for their character and passion when starting a career embedded with technology.]]>
