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<![CDATA[IMPLEMENTASI GOOD CORPORATE GOVERNANCE DAN USEFULNESS INFORMASI AKUNTANSI ]]>
<![CDATA[Vordina Victomaria Sarintohe]]>;
<![CDATA[Hamidah Hamidah]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v10i2.4028
<![CDATA[Governance is the basis for creating the welfare of all parties in the Company, which will be reflected in the usefulness of the accounting information produced. This study aims to obtain information related to the effectiveness of governance implementation on the usefulness of accounting information. This research uses qualitative research methods with a narrative approach to gain understanding from previous studies so that a useful research conclusion can be drawn. The results of this study state that the CG structure is expected to improve the quality of accounting information, managers do have the authority to choose certain accounting policies that will have an impact on company performance, agents have opportunistic behavior. And profit management practices and information asymmetry will have an impact on the credibility of financial statements from an investor's point of view. The main finding in this study is that the implementation of proper governance will minimize the existence of profit management practices so that the accounting information generated will be more accurate.]]>
<![CDATA[DETERMINAN KEPUTUSAN INVESTASI GENERASI Z ]]>
<![CDATA[Retno Endah Supeni]]>;
<![CDATA[Maheni Ika Sari]]>;
<![CDATA[Yusron Rozzaid]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v10i2.4043
<![CDATA[Generation Z has a great potential as part of the increasingly diverse consumption and investment targets in the current era of information technology advancement. Their important role in the economy must be directed to be wise in managing personal finances. The purpose of the study was to examine impact of income, financial literacy, and financial behavior toward the investment decisions of the Z generation. Observations in this study were 562 respondents from active students at the Faculty of Economics and Business, Universitas Muhammadiyah Jember. Multiple linear regression analysis was used as a data analysis tool. The results of the study show that income has no significant effect on investment decisions, while financial literacy and financial behavior are found to have a significant effect on investment decisions]]>
<![CDATA[Kebijakan Dividen dalam Situasi Ketidakpastian Politik ]]>
<![CDATA[Bhenu Artha]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v10i2.4047
<![CDATA[Political uncertainty has an impact on the company's dividend payment policy. Political uncertainty proxied by national elections is a significant contributor to information asymmetry in financial markets. Companies will try to maintain dividend payments to shareholders to show that the company is not affected by political uncertainty characterized by the implementation of general elections. This study aims to determine the effect of political uncertainty on dividend policy. The novelty in this study is the existence of general elections that simultaneously elect five institutions, namely the DPR, DPD, DPRD I, DPRD II and the President and Vice President. The sample of this research is 322 companies listed on the Indonesia Stock Exchange. The results showed that political uncertainty has no effect on dividend policy. The company will always try to maintain the welfare of shareholders through dividend policy, regardless of conditions.]]>
<![CDATA[ANALISIS KONSEP GREEN ECONOMY TERHADAP POTENSI PENGEMBANGAN PARIWISATA HALAL DI SUMATERA UTARA ]]>
<![CDATA[Tiara Ermelia]]>;
<![CDATA[Imsar Imsar]]>;
<![CDATA[Rahmat Daim Harahap]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v10i2.4049
<![CDATA[Halal tourism plays an important role in achieving sustainable development. Sustainable development which is a global issue that affects every aspect of human life namely economic, social and environmental is also included in the halal concept. . descriptive steps researchers used to describe the data obtained using qualitative research methods. The information gathering strategy is completed by meeting and perception. The results of this study are that the utilization of the Green Economy in the potential for creating a halal travel industry in North Sumatra cannot be carried out considering that there are not many supporters for the halal travel industry, for example places of worship, halal food, sharia lodging, the benefits of local companions whose halal status is not guaranteed. Even though North Sumatra has been right to implement halal tourism in terms of tourist objects because North Sumatra's tourist attraction, Lake Toba, is one of the priority tourist destinations that have supported a green economy.]]>
<![CDATA[Dampak Relativisme, Idealisme, Dan Cinta Uang Terhadap Persepsi Etis Penghindaran Pajak ]]>
<![CDATA[Romario Romario]]>;
<![CDATA[Basuki Toto Rahmanto]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v10i2.4053
<![CDATA[There are assumptions and perceptions that the taxes paid are not managed properly, giving rise to the assumption that tax avoidance behavior is ethical and reasonable to do. This research was conducted to analyze whether relativism, idealism and love of money influence the ethical perception of tax avoidance. This study uses the theory of planning behavior and the scale of money ethics and ethical perceptions related to tax avoidance. The research population is accounting students from universities in Jakarta. The technique of determining the sample using non-probability sampling obtained 168 respondents. The analytical method used is multiple linear regression analysis and t test to test the hypothesis. The results of the study show that the relativism variable influences the ethical perception of tax avoidance. Idealism and love of money have no effect on ethical perceptions of tax avoidance.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN, UMUR PERUSAHAAN, KOMITE AUDIT, DEWAN KOMISARIS TERHADAP AUDIT LAG ]]>
<![CDATA[Sri Ayem]]>;
<![CDATA[Reni Listyawati]]>;
<![CDATA[Meydiana Rizka Nur Anggraeni]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v10i2.4078
<![CDATA[The phenomenon of audit report lag in Indonesia is not something new, apart from regulations regarding financial reporting, time discrepancies in submitting financial reports that have been audited are still found in many companies. The aim of this research was to investigate how ownership structure, company age, audit committee, and board of commissioners influence the delay in audit report submission. Secondary data was collected for this study. The population of interest comprised property and real estate companies that were listed on the IDX between 2018 and 2021. Classical assumption tests, multiple linear regression analysis, and hypothesis testing were employed for data analysis, utilizing the IBM SPSS 25 software. It was found that ownership structure, company age, audit committee, and board of commissioners had a detrimental impact on the timeliness of audit report submission.]]>
<![CDATA[PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN SUB SEKTOR BANK BUMN DAN SWASTA ]]>
<![CDATA[Alya Azka Nadzifa]]>;
<![CDATA[Dewa Putra Krishna Mahardika]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v10i2.4161
<![CDATA[Firm value is indeed an important measure of company performance that reflects both its current situation and future opportunities. It represents the attractiveness of a company's shares to investors in the market, particularly for publicly traded companies. Business companies that have gone public will offer shares to investors in the hope of obtaining large shares from the market. In this research investigated the impact of loan-to-deposit ratio (LDR), net interest margin (NIM), and non-performing loans (NPL) on firm value. By employing descriptive statistical data analysis and panel data regression using the Eviews 12 application, you aimed to analyze the relationships between these variables. The population of the study consisted of bank sub-sector companies listed on the IDX for the period 2019-2021, excluding regional commercial banks and Islamic banks. Purposive sampling was used, resulting in 111 samples. The simultaneous results of your study indicate that NPL, LDR, and NIM collectively have an effect on firm value. This implies that these three variables, when considered together, contribute to changes in firm value among the selected samples.]]>
<![CDATA[Pengaruh PSAP Dan Kualitas Aparatur Pemerintah Daerah Terhadap Laporan Keuangan Kota Medan ]]>
<![CDATA[Ririn Warliana]]>;
<![CDATA[Laylan Syafina]]>;
<![CDATA[Hendra Hermain]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 3 (2023): Juli - September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v10i3.4060
<![CDATA[Perkembangan sektor publik di Indonesia adalah faktor penguat tuntutan kualitas laporan keuangan pemerintah. Kota medan adalah salah satu dampak pemerintahan yang harus menghasilkan kualitas laporan keuangan yang memenuhi karakteristik yang terdapat pada peraturan pemerintahan No.71 tahun 2010 tentang Standar Akuntansi Pemerintah. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh penerapan Standar Akuntansi Pemerintahan terhadap Laporan Keuangan Daerah Kota Medan dan kualitas aparatur pemerintah daerah, dengan pengambilan data menggunakan metode Accidental Sampling, dengan sampel sebanyak 38 responden dan SPSS Statistics Versi 25 untuk pengolahan data. Penerapan Standar Akuntansi Pemerintahan dan Kualitas Aparatur Pemerintahan digunakan sebagai variabel bebas dan laporan keuangan sebagai variabel terikat dalam pengujian data pada analisis regresi linier berganda pada penelitian ini. Berdasarkan dari hasil penelitian yang telah dilakukan, menunjukan bahwa penerapan standar akuntansi dan kualitas aparatur pemerintah berpengaruh positif terhadap laporan keuangan.]]>
<![CDATA[ANALISIS PENGAMBILAN KEPUTUSAN MANAJER DALAM BISNIS COFFEE SHOP DI INDONESIA BERDASARKAN CASH FLOW ]]>
<![CDATA[Hanifa Fatika Sari]]>;
<![CDATA[Mahameru Rossy Rochmatullah]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 3 (2023): Juli - September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v10i3.4192
<![CDATA[Bisnis kuliner sangat diminati oleh masyarakat Indonesia karena berbagai bisnis kuliner berkembang di Indonesia. Saat ini, salah satu syarat di Indonesia untuk mendirikan usaha kuliner adalah usaha kafe. Pasalnya, generasi milenial menganut budaya nongkrong sambil ngopi yang meningkatkan daya beli. Tujuan dari penelitian ini adalah untuk menguji dan menemukan bukti empiris mengenai pengaruh keputusan keuangan, keputusan dividen dan keputusan investasi terhadap arus kas. Populasi penelitian ini adalah kedai kopi di seluruh Indonesia. Dengan random sampling, sampel yang digunakan dalam penelitian ini adalah 63 responden. Kuesioner digunakan untuk mengumpulkan data melalui google form. Metode analisis data menggunakan PLS dengan menggunakan software SMARTPLS. Hasil penelitian ini menunjukkan bahwa arus kas dipengaruhi oleh keputusan pendanaan, keputusan dividen dan keputusan investasi.]]>
<![CDATA[PENGARUH DIREKSI WANITA TERHADAP PERATAAN LABA ]]>
<![CDATA[Dhenta Agusti Widyantoro]]>;
<![CDATA[Hadi Sumarsono]]>;
<![CDATA[Dwiati Marsiwi]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 3 (2023): Juli - September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v10i3.4264
<![CDATA[One of the parameters for investors to assess a company is by looking at its earnings. Companies strive to present good and stable earnings, which may lead to the practice of income smoothing. Directors, who have decision-making authority, along with the underlying upper echelon theory that supports the differences in characteristics and gender of women, known for their meticulousness and risk-averse nature, tend to reduce earnings management practices. The objective of this research is to examine the influence of female directors on income smoothing. The research population consists of state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange from 2019 to 2021. The research sample was selected using purposive sampling. Logistic regression analysis was used to test the research data. The results that female directors do not have a significant impact on earnings management. The research includes four control variables, namely cash holding, bonus plan, profitability, and independent commissioners. Cash holding and bonus plan do not have a significant impact on income smoothing. Profitability has a significant negative impact on earnings management, while independent commissioners have a significant positive impact on income smoothing. ]]>
