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FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS FLORES, JLN. SAM RATULANGI, ENDE - FLORES - NTT
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ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING
Published by Universitas Flores
ISSN : 19075189     EISSN : 27226328     DOI : https://doi.org/10.37478/als.vxxix
Core Subject : Economy,
Economics, Econometrics & Finance
SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS AND ACCOUNTING with the registered number print ISSN 1907-5189; online ISSN 2722-6328, is an open access, peer-reviewed journal whose goal is to publish original research papers on current issues in general economics, management, accounting, business, and entrepreneurship. The journal accepts demanding empirical research papers with any methods or approaches that are relevant to the Indonesian economy and business context or content, as long as the research fits one of three key disciplines: economics, business, or accounting. ANALISIS has ranked 5 in National Scientifc Journal Accreditation, and is indexed in Google Scholar and GARUDA. FOCUS AND SCOPE Business and Economics, Accounting, Entrepreneurship, Management, Management Organization, Marketing Strategy, Theory and Applications, Business Finance and Investment, Capital Markets, Business Communication, Corporate Finance, General Business Research, Insurance, Investment, Monetary Banking, Organizational Behavior and Theory, Personnel and Industrial Relations, Production/Operations Management, Project Management and Strategy, and Public Policy, Statistics and Econometrics, Stock Exchange.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 159 Documents
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PENGARUH THIN CAPITALIZATION, KONSERVATISME AKUNTANSI DAN FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK Azahra Ahmadina; Baiq Fitri Arianti
ANALISIS Vol. 16 No. 02 (2026): ANALISIS VOLUME 16 NO. 02 TAHUN 2026
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v16i02.8596

Abstract

This study aims to analyze the influence of thin capitalization, accounting conservatism, and financial distress on tax avoidance in food and beverage industry companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2025. Employing a quantitative associative approach, the research utilizes secondary data obtained from annual financial reports of these companies. A purposive sampling method was used, resulting in 60 balanced panel data observations. Tax avoidance, the dependent variable, is proxied by the Book-Tax Difference (BTD). The independent variables include thin capitalization, proxied by the Debt to Equity Ratio (DER), accounting conservatism using CONACC, and financial distress using the Debt to Asset Ratio (DAR). The panel data regression analysis results, using the Common Effect Model (CEM), indicate that all three independent variables significantly and positively affect tax avoidance, both partially and simultaneously. The model explains 64.84% of the variation in tax avoidance
PENGARUH KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK DENGAN KEBERAGAMAN GENDER SEBAGAI VARIABEL MODERASI Nanda Fathiya Rizky; Ibram Pinondang
ANALISIS Vol. 16 No. 02 (2026): ANALISIS VOLUME 16 NO. 02 TAHUN 2026
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v16i02.8597

Abstract

This study examines the influence of institutional ownership on tax avoidance practices among non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, while also evaluating the role of gender diversity as a moderating variable. To control for the impact of corporate profitability, Return on Equity (ROE) is incorporated as a control variable. Using a purposive sampling technique applied to a population of 131 companies over the four-year observation period, a final sample of 42 listed companies was obtained. Data analysis was conducted using EViews 12 software, encompassing descriptive statistics, panel data regression model estimation and goodness-of-fit testing, classical assumption testing, hypothesis testing, and Moderated Regression Analysis (MRA). Empirical results indicate that institutional ownership has no significant impact on tax avoidance, and gender diversity was found not to moderate the relationship between these two variables
ANALISIS GOING CONCERN DENGAN Z-SCORE BUMD DI LINGKUNGAN PEMERINTAH PROPINSI SUMATERA UTARA Khairul Amri Hasibuan; Anggi Afnisah; Palacheta Subies Subianto; Adam Afiezan; Chairina Chairina; Fatnida Fatnida
ANALISIS Vol. 16 No. 02 (2026): ANALISIS VOLUME 16 NO. 02 TAHUN 2026
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to assess the going concern status of non-financial Regional-Owned Enterprises (BUMD) under the North Sumatra Provincial Government based on their financial statements. The study population consists of non-financial BUMDs within the North Sumatra Provincial Government. A purposive sampling method was employed to select the sample from this population. Data collection relied on secondary sources specifically, financial statements audited by public accountants for the years 2022 and 2023, as published on the North Sumatra Provincial Government's official website. Z-Score analysis was used to evaluate going concern status based on these financial statements. The results indicate that, based on the 2022 audited financial statements, two BUMDs fell within the bankruptcy zone, while three were in the healthy zone. Regarding the 2023 audited financial statements, three BUMDs were in the healthy zone, one was in the grey zone, and one was in the bankruptcy zone. These findings serve as a signal for the North Sumatra Provincial Government and its partners to pay close attention to the companies' conditions and to rescue BUMDs from the threat of bankruptcy steering them toward financial health by implementing the recommendations found in the Independent Auditor's Reports.
OPTIMALISASI PENGENDALIAN KUALITAS MATERIAL: MENGGABUNGKAN KEKUATAN DMAIC, ALWAYS-BETTER-CONTROL SYSTEM, DAN FISHBONE SEBAGAI UPAYA REDUKSI REJECT Alfonsa Dian Sumarna; Septi Nanofitasari
ANALISIS Vol. 16 No. 02 (2026): ANALISIS VOLUME 16 NO. 02 TAHUN 2026
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v16i02.8615

Abstract

Inventory management is the process by which a company records inventory information, including the weight, dimensions, quantity, and location of goods. The company recorded material inventory but found excess material that was rejected. The problem in the research field is that excess material is treated as rejected material, especially for the Assy Fiber IFC material. IFC Assy Fiber material had the highest reject rate. This research presents a systematic procedure for identifying the root causes of rejects and controlling them sustainably using the DMAIC (Define, Measure, Analyze, Improve, Control) concept as a baseline for ABC (Always-Better-Control) and fishbone analysis. According to the ABC analysis, the highest level of material usage is Assy Fiber Plastic Sh, at 64%. This is followed by an analysis of fishbone material rejection caused by several factors, such as machine set-up errors and worn machine spare parts (machine factors), operator negligence in material handling (man factors), lack of process detail (method factors), unsuitable material characteristics (material factors), equipment calibration (measurement factors), and lack of implementation of 5R (environmental factors).
CASH-FLOW RESILIENCE, FINANCIAL PLANNING PRACTICES AND FINANCIAL RESILIENCE AMONG SMALL-SCALE FISHERS Martha Racwel Patty; Hansen Hein Rumtutuly
ANALISIS Vol. 16 No. 02 (2026): ANALISIS VOLUME 16 NO. 02 TAHUN 2026
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v16i02.8619

Abstract

Small-scale fishers in borderland archipelagic regions face income uncertainty, financing constraints, and liquidity pressures that can weaken financial resilience. This study examines the relationship between Financial Planning Practices (FPP) and Financial Resilience (FR), both directly and indirectly through Cash-Flow Resilience (CFR), among small-scale fishers in Southwest Maluku, Indonesia. Using an explanatory cross-sectional quantitative design, data were collected from 221 owner-managers of fishing enterprises through stratified multistage sampling and analyzed using PLS-SEM. The results show that FPP is positively associated with CFR (? = 0.620; p < 0.001), CFR with FR (? = 0.581; p < 0.001), and FPP directly with FR (? = 0.336; p < 0.001). The indirect effect of FPP on FR through CFR is also significant (? = 0.360; p < 0.001), indicating complementary partial mediation. FPP and CFR jointly explain 69.2% of the variance in FR. The findings position CFR as an adaptive mechanism that opens the black box between financial planning and financial resilience. Theoretically, the study integrates the Theory of Financial Planning Behaviour and Dynamic Capability Theory; practically, it highlights the importance of cost planning, sales-proceeds management, and liquidity reserves for fishers operating in borderland archipelagic settings.
Ketika Dollar Tidak Dipakai Tetapi Dirasakan: Studi Fenomenologi Persepsi Masyarakat Perdesaan di Jawa Barat terhadap Pernyataan Presiden Prabowo Subianto, "Mau Dolar Berapa Ribu Kek, Orang Rakyat di Desa Enggak Pakai Dolar, Kok." Niken Vintang Erdwiyana; Muhammad Faishal Dienul Haq; Kinanti Maryam Jamilah; Andika Fibio Kusumawardana
ANALISIS Vol. 16 No. 02 (2026): ANALISIS VOLUME 16 NO. 02 TAHUN 2026
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v16i02.8632

Abstract

This study examines the lived experiences of rural communities regarding the indirect transmission of the US dollar exchange rate and their perceptions of the "Dollar Immunity" (Kebal Dolar) discourse. It explicitly analyzes phenomenological responses to President Prabowo Subianto's statement made during the inauguration of the Marsinah Museum in Nganjuk, East Java, on May 16, 2026: "Rupiah begini, rupiah begitu, apa? dolar begini, dolar. Orang rakyat di desa enggak pakai dolar kok. " (Let the dollar reach however many thousands, village people don't use dollars anyway). This statement, intended to reassure the public amid global panic by asserting domestic food and energy security, constructed a narrative that rural communities are immune to foreign exchange fluctuations. Using Interpretative Phenomenological Analysis (IPA) combined with a vignette technique, this study involved six purposively selected informants from various socio-economic backgrounds (e.g., farmers, traders, and laborers) to capture diverse grassroots perspectives. As a knowledge translation component, an interactive dissemination microsite was developed. The findings reveal three core themes: (1) awareness of indirect transmission, where economically active informants identified exchange rate transmission channels to local prices (agricultural inputs, food, energy) without formal terminology, leading to behavioral adaptations; (2) dominant dissonance in debunking the "Dollar Immunity" myth, with four out of six informants explicitly disagreeing with the political claim based on empirical price increases; and (3) perceptions of elite–community distance. As an additional finding, the mismatch between the "Dollar Immunity" narrative and daily economic realities is aligned with an erosion of institutional trust among highly impacted informants. This research contributes to development economics by demonstrating that macro-level exchange rate transmission is phenomenologically real to rural communities, emphasizing the need for data-driven, context-aware policy communication.
ALGORITHMIC INFORMATION AND MANAGERIAL INTERPRETATION: THE MEDIATING ROLE OF RELIANCE ON ALGORITHMIC RECOMMENDATION: English Komang Widhya Sedana P. Putra; Intan Nurul Awwaliyah
ANALISIS Vol. 16 No. 02 (2026): ANALISIS VOLUME 16 NO. 02 TAHUN 2026
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v16i02.8639

Abstract

The increasing use of artificial intelligence and algorithmic systems has transformed managerial decision-making by providing predictions, evaluations, and recommendations as inputs to organizational decisions. However, the way managers respond to algorithmic information remains insufficiently understood, particularly regarding the behavioral mechanism linking algorithmic information with managerial interpretation. This study aims to examine the effects of Algorithmic Information on Reliance on Algorithmic Recommendation and Managerial Interpretation, as well as to test the mediating role of Reliance on Algorithmic Recommendation. Drawing on Bounded Rationality and Behavioral Theory of the Firm, the study proposes that algorithmic information influences managerial interpretation both directly and indirectly through reliance on algorithmic recommendations. A quantitative approach was employed using survey data from 150 respondents, with the proposed relationships tested using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that Algorithmic Information has a significant positive effect on Managerial Interpretation (? = 0.519, p < 0.001) and Reliance on Algorithmic Recommendation (? = 0.687, p < 0.001). Reliance on Algorithmic Recommendation also has a significant positive effect on Managerial Interpretation (? = 0.382, p < 0.001). Furthermore, the indirect effect of Algorithmic Information on Managerial Interpretation through Reliance on Algorithmic Recommendation is significant (? = 0.263, p < 0.001), indicating complementary mediation. These findings demonstrate that managerial interaction with algorithmic systems involves both direct informational and behavioral pathways. The study contributes to human–AI decision-making literature by positioning reliance on algorithmic recommendations as a behavioral mechanism connecting algorithmic information with managerial interpretation.
PENERIMAAN SEKTOR PERTAMBANGAN DAN TINGKAT KEMISKINAN: BUKTI EMPIRIS DARI PROVINSI DI INDONESIA Putu Ryan Astrawan; Tajuddin Tajuddin
ANALISIS Vol. 16 No. 02 (2026): ANALISIS VOLUME 16 NO. 02 TAHUN 2026
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v16i02.8640

Abstract

This study examines the relationship between mining sector revenue and poverty across 34 Indonesian provinces during 2015–2025, using panel data regression based on 374 annual provincial observations. Chow, Hausman, and Lagrange Multiplier tests indicate that the Random Effects model is the most appropriate specification. The results show that, nationally, higher mining sector revenue significantly reduces poverty. However, descriptive evidence reveals substantial regional disparities. The poverty-reducing effect is more evident in provinces with relatively strong governance, such as East Kalimantan and South Kalimantan, whereas other mining-producing regions, including Papua and West Papua, have not effectively translated mining revenue into meaningful poverty reduction. These findings indicate that mining revenue alone does not guarantee poverty alleviation. Therefore, revenue-sharing and downstream processing policies should prioritize strengthening local governance and fiscal accountability rather than merely increasing mining revenue.
TUNNELING INCENTIVE SEBAGAI PEMODERASI PENGARUH BEBAN PAJAK TANGGUHAN DAN DEBT COVENANT TERHADAP TRANSFER PRICING Listya Apriyani Lipat Koren; Baiq Fitri Arianti
ANALISIS Vol. 16 No. 02 (2026): ANALISIS VOLUME 16 NO. 02 TAHUN 2026
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v16i02.8641

Abstract

Transfer pricing has become a critical issue among tax practitioners, finance professionals, and academics instructuring related-party transactions. This study aims to examine Tunneling Incentive as a moderator of theeffect of Deferred Tax Expense and Debt Covenant on Transfer Pricing in consumer non-cyclicals companiesfor the 2021-2025 period, with a sample of 13 companies and 65 observations selected through purposivesampling. Using a quantitative approach and Eviews 13 analysis with the Fixed Effect Model (FEM), the resultsindicate that (1) partially, tunneling incentive is unable to moderate the relationship between deferred taxexpense on transfer pricing, (2) it significantly strengthens the effect of debt covenant on transfer pricing, and(3) deferred tax expense, debt covenant, and the moderating variable simultaneously have a significant effecton transfer pricing.

Page 16 of 16 | Total Record : 159

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