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All Journal Jurnal Ilmiah Manajemen "E M O R" Accounting Studies and Tax Journal Economics Studies and Banking Journal
Doloan, Arisanjaya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Sustainable Economic Development: A Systematic Literature Review on Global Perspectives and Strategies Doloan, Arisanjaya
Economics Studies and Banking Journal (DEMAND) Vol. 1 No. 3 (2024): Economics Studies and Banking Journal
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/8dypxz38

Abstract

This research analyzes global factors that influence sustainable economic development strategies. Through a systematic literature review approach, factors considered include Foreign Direct Investment (FDI), international trade, cooperation between countries, climate change, and political uncertainty. The analysis results show that FDI, international trade and cooperation between countries have an important role in supporting sustainable economic growth. However, challenges from climate change and political uncertainty can hinder the implementation of sustainable economic development strategies. The complex interaction between these factors demands a deep and responsive understanding to achieve sustainable economic development goals in an ever-changing global era.
CORPORATE TAX AVOIDANCE STRATEGIES: ANALYZING THE ROLE OF ACCOUNTING STANDARDS AND REGULATIONS Doloan, Arisanjaya
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/xg9ebd17

Abstract

Corporate tax avoidance has emerged as a critical issue in the global economy, especially among multinational companies (MNCs) that seek to minimize their tax liabilities through various legal strategies. This research analyzes the growing trend in corporate tax avoidance in response to changes in accounting standards and tax regulations, with a particular focus on the implications of the OECD's Base Erosion and Profit Shifting (BEPS) initiative and the introduction of a global minimum tax. Using a systematic literature review approach, this research synthesizes findings from recent studies to identify key themes such as regulatory adaptation, the impact of digitalization on transfer pricing, the strategic use of tax havens, and changes in financial reporting practices. The research results show that MNCs are increasingly adopting their tax strategies to navigate a complex regulatory environment while leveraging digital business models and domestic tax incentives. This paper provides valuable insights for policymakers, regulators and practitioners aiming to improve tax compliance and transparency in an era of rapid economic transformation.
PENERAPAN ACTIVITY BASED COSTING TERHADAP PERHITUNGAN HARGA POKOK PRODUKSI BERAS PADA KELOMPOK TANI NYIUR MELAMBAI DESA TAUGI DI KECAMATAN MASAMA KABUPATEN BANGGAI: PENERAPAN ACTIVITY BASED COSTING TERHADAP PERHITUNGAN HARGA POKOK PRODUKSI BERAS PADA KELOMPOK TANI NYIUR MELAMBAI DESA TAUGI DI KECAMATAN MASAMA KABUPATEN BANGGAI Doloan, Arisanjaya
Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset) Vol. 8 No. 2 (2024): Desember
Publisher : Universitas Muhammadiyah Luwuk Banggai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/jim.v8i2.3912

Abstract

Application of Activity-Based Costing to Calculate the Cost of Rice Production in the Nyiur Melambai Farmer Group, Taugi Village in Masama District, Banggai Regency. This research aims to determine and analyze the application of Activity Costing to Calculate the Cost of Rice Production in the Nyiur Melambai Farmer Group, Taugi Village in Masama District, Banggai Regency. In line with the research objectives, this research uses a qualitative descriptive research method, namely data obtained from interviews will be analyzed for the cost of goods produced in determining the cost of goods sold. The research results show that in the Activity Costing method, this is because all cost elements are considered, such as depreciation costs, costs for using equipment, and others. In the method used by the Nyiur Melambai Farmers Group, these are not taken into account. Of course, these costs which are often ignored should indeed need to be taken into account even though the depreciation costs are not cash spent, but are the amount of money that must be set aside or saved from the company's income in order to prepare or purchase equipment or machines. Meanwhile, determining the selling price still looks at the existing market price by calculating the cost of existing raw materials.
PENGARUH LABA AKUNTANSI DAN KOMPONEN ARUS KAS TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Doloan, Arisanjaya
Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset) Vol. 5 No. 1 (2021): Juni
Publisher : Universitas Muhammadiyah Luwuk Banggai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/jim.v5i1.952

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji Pengaruh Laba Akuntansi Dan Komponen Arus Kas Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Data dalam penelitian ini, diperoleh dari laporan laba rugi dan arus kas yang terdaftar pada Bursa Efek Indonesia yang bersedia menjadi responden.Penelitian ini menggunakan data sekunder dengan cara melakukan penelitian dokumentasi dengan mengambil data 21 perusahaan selama 3 tahun yang mencatatkan namanya di bursa efek indonesia. Metode analisis data yang digunakan yaitu analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa: secara parsial, variable laba akuntansi, arus kas investasi dan pendanaan berpengaruh positif dan signifikan terhadap return saham. Sedangkan arus kas operasi berpengaruh negatif dan signifikan terhadap return saham. Secara simultan, variable laba akuntansi dan komponen arus kas secara bersamaan mempunyai pengaruh signifikan terhadap return saham.Kata kunci: Laba Akuntansi, Komponen Arus Kas, Return Saham. ABSTRACTThis study aims to examine the Effect of Accounting Profits and Cash Flow Components on Stock Returns in Manufacturing Companies Listed on the Indonesia Stock Exchange. The data in this study, obtained from the income statement and cash flow listed on the Indonesia Stock Exchange who are willing to be respondents.This study uses secondary data by conducting documentary research by taking data from 21 companies for 3 years that listed their names on the Indonesian stock exchange. The data analysis method used is multiple linear regression analysis.The results showed that: partially, the variable accounting profit, investment cash flow and funding had a positive and significant effect on stock returns. Meanwhile, operating cash flow has a negative and significant effect on stock returns. Simultaneously, accounting earnings variables and cash flow components simultaneously have a significant effect on stock returns.Keywords: Accounting Profits, Cash Flow Components, Stock Returns.
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