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PERAN OTORITAS JASA KEUANGAN DALAM PENERAPAN CUSTOMER DUE DILIGENCE PADA PEER-TO-PEER LENDING Veronica, Angela; Murwadji, Tarsisius; Permana, Sudaryat
Mimbar Keadilan Vol 15 No 1 (2022): Februari 2022
Publisher : Faculty of Law, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/mk.v15i1.5840

Abstract

The innovation of P2P Lending that actualizes the Business-to-Business and Business-to-Consumer system has elevated economic productivity. P2P Lending offers a relatively fast and flexible money lending mechanism in which collateral is not mandatory as occurred in banking. However, the issue that arises in P2P Lending is the escalation of non-performing loan percentage that must be prevented through the implementation of effective risk mitigation by the Administrator of the Information Technology-Based Borrowing-Lending Services (Administrator). The research method used in this study is juridical-normative that utilizes the approach of laws, regulations and legal theory to analize the practice of P2P Lending within society. The results of this study indicate that Indonesia’s positive law has accommodated the risk mitigation procedures to reduce operational risk and credit risk, which are the root of the P2P Lending non-performing loan issue, namely through the implementation of CDD and EDD. OJK has a role to regulate and supervise such risk mitigation, especially to eradicate the emergence of unregistered and unlicensed Administrators by coordinating with SWI.
PERAN ENDORSER DALAM PERILAKU KONSUMEN TOKOPEDIA DI SURABAYA Veronica, Angela
Seminar Nasional Ilmu Terapan Vol 7 No 1 (2023): Seminar Nasional Ilmu Terapan (SNITER) 2023
Publisher : Universitas Widya Kartika Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61293/sniter.v7i1.591

Abstract

Latar belakang dalam penelitian ini adalah peneliti ingin mengetahui peran endorser dalam perilaku konsumen Tokopedia di Surabaya. Rumusan masalah dalam penelitian ini adalah bagaimana sikap konsumen terhadap Tokopedia setelah menggunakan BTS menjadi Brand Ambassador Tokopedia? dan bagaimana BTS membentuk perilaku konsumen Tokopedia di Surabaya? Metodologi penelitian ini menggunakan metode kualitatif dan mengambil jumlah 10 orang sebagai narasumber, teknik pengumpulan data dalam penelitian kali ini menggunakan wawancara. Teknik analisis data dalam penelitian kali ini menggunakan analisis deskriptif. Hasil dari penelitian ini menemukan adanya peran yang penting dari endorser, selain itu hasil dari penelitian ini juga menemukan bahwa ada 3 faktor berasal dari narasumber dan BTS yang membuat konsumen memutuskan untuk membeli di Tokopedia yaitu faktor fisik dan kepribadian BTS, faktor personal narasumber, dan faktor sosial budaya.
Earnings Management, Tax Avoidance, and Profitability Among MNC’s in Indonesia Veronica, Angela; Lubis, Arief Wibisono
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i6.15718

Abstract

The study examines the influence of earnings management and tax avoidance on the profitability of parent multinational companies in Indonesia, except the financial sector, actively listed on the Indonesia Stock Exchange during the research period. The research period used in this study starts from January 1, 2019, to December 31, 2022. The research results were processed using panel data regression, the best model regression was random effect model. One independent variable, earnings management, was found not to significantly affect profitability. However, the study found that the level of tax avoidance has a positive and significant impact on company profitability. The size of the board of commissioners' independence as a moderating variable did not strengthen or weaken the independent variables simultaneously or partially against company profitability, but independence board of commissioners could significantly affect on profitability as independent variables. This is a quantitative research with hypothesis testing. The implications of this study state that there is a high tax aggressiveness in Indonesia due to the actions of multinational companies in global transactions, thus recommending that the government further evaluate current international tax policies.