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All Journal Jurnal Ilmu Manajemen (JIM) Journal of Management and Bussines (JOMB)
Suyanto Suyanto
Universitas Dr. Soetomo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Analisis Praktik Perataan Laba Pada Perusahaan Batu Bara Ketika Krisis Energi Dan Krisis Iklim Suyanto Suyanto
Jurnal Ilmu Manajemen Vol 10 No 4 (2022)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.971 KB) | DOI: 10.26740/jim.v10n4.p1087-1097

Abstract

The issue of climate change was an old problem but has become a significant problem again because the situation is getting worse. In the IPCC report, the global temperature rose by 1.1˚C, and the results revealed a relationship between human activity and climate. However, in 2021, the world experienced an energy crisis in which many countries that had started using renewable energy will again use non-renewable energy to meet their energy needs. This condition will impact the companies in the energy sector, one of which is the coal sub-sector company. This study aims to analyze the effect of income tax, profitability, financial leverage and firm size on profit smoothing in coal subsector firms in 2021. This type This quantitative research uses secondary data from each company's annual reports that are processed using binary logistic regression estimation. The results of this study indicate that income tax and firm size have a significant positive effect on income smoothing. However, profitability (NPM) and financial leverage (DER) do not affect income smoothing. Other results show that the energy crisis condition is "seen" as having a higher urgency than the climate crisis. It is hoped that the management will further improve profit margins, debt, and tax management quality, and company performance and also pay attention to the policies made so that investors are interested in investing in the company.
Inovasi Perekonomian Digital dalam mengatasi Disparitas Regional Strategi Baru dalam Kebijakan Perekonomian di Indonesia Suyanto Suyanto; Loso Judijanto; Agustiawan Djoko Baruno; Hadi Sugiyanto; Veronika Nugraheni Sri Lestari
Journal of Management and Bussines (JOMB) Vol 6 No 3 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i3.8482

Abstract

This research explores a new approach in Indonesia's economic strategy that specifically prioritizes digital economic innovation as a tool to address regional inequality. The background to the problem highlights the gaps in economic development in various regions in Indonesia and the importance of economic transformation through the use of digital technology. The literature study in this research presents a conceptual framework that describes the relationship between digital economic innovation, economic policy, and efforts to mitigate regional imbalances. The research process involved secondary data analysis, surveys, and interviews with relevant stakeholders. The research results show that the integration of digital economic innovation in economic policy has the potential to reduce regional imbalances by accelerating economic growth, creating job opportunities, and supporting market penetration for local companies. Conclusion, This research makes an important contribution to the development of future-oriented, data-based and technology-focused policies to address regional inequality, accelerate equitable economic growth and improve the welfare of the Indonesian population. Keywords: Regional Disparity, Economy, Digital Economy
Co-Authors Agustiawan Djoko Baruno Hadi Sugiyanto Loso Judijanto Veronika Nugraheni Sri Lestari