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Nusantara Science and Technology Proceedings
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Articles 50 Documents
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Search results for , issue "1st ICEMAC 2020: International Conference on Economics, Management, and Accounting" : 50 Documents clear
The Effect of Profitability and Financial Risk on Earning Management of Mobile Telecommunication Operators That Registered in Indonesia Stock Exchange Period 2015 - 2018 Eneng Dilah Dalilatur Rahmah; Yusuf Iskandar
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1041

Abstract

The purpose of this research is to analyze the partial and simultaneous effect of profitability and financial risk on earnings management. The sampling method of this research is purposive sampling with the 3 largest Indonesian provider companies that registered on Indonesia Stock Exchange (IDX) in 2015 – 2018 as the sample. This research used secondary data from IDX with multiple linear regression as the analysis technique. The result of this research indicates that partially profitability and financial risk hurts earnings management. While simultaneously profitability and financial risk showed a positive effect on earnings management.
The Impact of Remittance toward Indonesia’s Economic Growth Nur Siti Annazah; Ivan Suryono
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1042

Abstract

This paper aims to find out external factor toward long-term economic growth. Variable used are remittance, PMTB, import and economic growth obtained from World Development Indicator (WDI) in period of 1988-2018. Regression analysis of ARDL Cointegration is utilized in finding out remittance, PMTB and import toward economic growth both for short-term and long-term. The result of analysis shows that remittance affects toward long-term economic growth. PMTB variable can increase economic growth both for short-term and long-term. Import variable can increase economic growth in short-term, but it decreases economic growth in long-term. The result shows that external factors need to be paid attention more by government because it can contribute toward national economic growth
Analysis of The Internal Control System and The Role of The Internal Auditor in Optimizing Hospital Performance Asfeni Nurullah; Tertiarto Wahyudi; Aspahani
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1043

Abstract

Hospital performance is an important factor in measuring its success rate. Hospitals need an internal control system and internal auditors that are able to optimize hospital performance. This study aims to determine the effect of the internal control system and the role of internal auditors in optimizing hospital performance. This study is a mix methods study between qualitative and quantitative research. The research data uses primary and secondary data types which are collected through two techniques, namely field research and library research. The population of the study was all hospital employees. The research sample includes 110 employeesthe medical department, the paramedic section, the medical support section, and the general department in the hospital. The data analysis method uses the product moment correlation analysis technique. The results show that the internal control system has a positive and significant impact on hospital performance. This shows that the better Internal Control, the better the Hospital Performance. Meanwhile, the role of internal auditors has a positive and significant impact on hospital performance. This means that the increasing quality of the Internal Auditor owned by an auditor greatly influences the Hospital's performance, it will increase public confidence regarding the financial statements that will be audited by an independent auditor.
Transfer Pricing, A Tax Avoidance Tool (A Review of Literature) Delina Herdian Septiani; Ida Farida Adi Prawira; Memen Kustiawan
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1044

Abstract

The purpose of the work presented in this paper is to capture the current state of Transfer Pricing as well as to document the current practices of Transfer Pricing Abuse through a systematic literature review to extend and update the previous work. The approach to this paper is to answer the questions such as “what is Transfer Pricing?”, “How is it progressing?”, “what are the driving factors?” and “what are the emerging trends?”. These questions are used to guide the search of papers from various publication databases even if it is expected that existing literature might not be sufficiently developed to translate each question directly into a finding. The literature is then analyzed and the major emerging themes are presented. Four key findings (topics on which the views of the authors converged) and two issues (topics on which authors had differing views) have been established. These include the interpretation of Transfer Pricing, Arm’s Length Price Principle, Transfer Pricing methods, and Transfer Pricing as a tax avoidance technique. The systematic literature review approach used in this paper allows emerging trends and issues in Transfer Pricing to be highlighted in a structured and thematic manner. These findings also open up information about transfer pricing issues so that they can be used as reference material for further research.
Financial Performance Analysis at PT. Bata Shoes Tbk Rizki Apriani; Amelia Fernawati; Dhea Lestari Noor Putri
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1045

Abstract

This paper discusses the analysis of financial statements at PT Sepatu Bata, Tbk. We as authors want to analyze the ratios of financial statements and the results of analysis of financial report ratios that can measure the performance of PT Sepatu Bata, Tbk. years 2018 - 2019. From the research conducted, the analysis of financial statement ratios is to uses the ratio of liquidity and profitability. We conducted this study aimed to measure how the financial performance of PT Sepatu Bata, Tbk. By using liquidity ratios, profitability ratios. In this study, we use a quantitative descriptive approach which consists of liquidity ratios and profitability ratios as seen from the financial statements of PT Sepatu Bata, Tbk. During the 2018-2019 period. The results of this study state that liquidity from 2018 to 2019 has decreased by 38.2%. So that the company's ability to be able to pay short-term obligations has increased from 292.7% in 2018 to 330.9% in 2019. The Quick Ratio has increased the percentage from 2018 to 2019, which is 22%. So that the ratio of networking capital to current liabilities increases from 79% in 2018 to 101% in 2019. And the Cash Ratio (CR) from 2018 to 2019 has increased by 1.7%. So that the cash ratio has increased from 1.9% in 2018 to 3.6% in 2019. Profitability on the profit/loss statement of PT Sepatu Bata, Tbk. that the company can generate profits from sales (Net Profit Margin) in 2018 amounting to 6.8%, and in 2019 by 2.5%. Then the company can make a profit from every one rupiah of assets used (Return on Asset) in 2018 of 7.7%, and 2019 of 2.7%. And the company gets a return for every rupiah of owner's capital (ROE) in 2018 of 10%, and 2019 of 3.5%.
The Influence of Financial Ratios on Share Prices (Case Studies on Property & Realestate Companies in the Construction and Building Sub-Sector Listed on the Indonesia Stock Exchange) Herlina Dwiyanthi; Neneng Faridatul Husna; Wili Handayani
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1046

Abstract

This study aims to determine the effect of financial ratios on stock prices in property real estate companies in the construction and building sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. By using the ratio of profitability, liquidity, and solvency. The financial ratios studied are Current Ratio (CR), Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Operating Profit Margin (OPM), as independent variables and stock prices as the dependent variable. In this study, researchers used as many as 8 sample companies. The data used are quantitative data on the annual financial statements of companies listed on the Indonesian stock exchange (BEI). This study uses multiple linear regression analysis using the SPSS program.
Comparative Analysis of Company Profitability in The Pandemic Time With 2 Years of Pre-Pandemic Agus Darmawan; Ana Yuliana Jasuni; Bagja Rahma Putra; Fitrina Lestari
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1047

Abstract

The purpose of this study was to compare the profitability of companies during the pandemic period with the 2 years pre-pandemic. The population in this study was 27 companies listed on the Indonesia Stock Exchange 2018-2020. The sampling technique was purposive sampling. The sample criteria are (1) Agricultural companies listed on the Indonesia Stock Exchange consecutively for the 2018-2020 period. (2) Agricultural companies listed on the Indonesia Stock Exchange that completely report their financial statements for the first quarter to the third quarter of 2018-2020. The number of samples is 9 agricultural companies. The analysis technique of this research is horizontal comparative analysis and profitability ratio analysis using basic earning power (BEP), Return on equity (ROE), Return on assets (ROA), and profit margin. The results show that COVID-19 has no significant effect on the profitability of agricultural companies, this is evidenced by the conditions of profit and profitability of companies that fluctuate every year. However, it seems that there is one company that has been affected by the pandemic, namely DSFI because the company showed good results in 2018 and 2019. However, in 2020 the company showed not good enough results.
Total Quality Management Application on Services Quality at The Information and Complaints Service of Directorate General of Taxation Eko Suwarno; Muhammad Sabil Muttaqin; Titiek Puspitasari
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1048

Abstract

Changing environment and increasing community demands encourage Public Sector Organizations to begin to focus on the community and its services. However, the majority of Public Sector Organizations are considered slow in improving their services. This service sector is considered far behind compared to services in the private sector. Therefore, the fastest way to be able to match or even goes beyond is to implement systems and governance of private sector organizations to the public sector. One of the “tools” for the private sector that has been successfully applied in improving the performance of the public sector in different countries is “Total Quality Management”. Total Quality Management (TQM) is the philosophy that requires behavior change at every level of the organization to achieve competitive advantage by being customer-oriented. This study aims to examine the application of TQM on service quality at the information and complaint service office of the Directorate General of Taxation. The type of research that used in this paper is qualitative data. The result of the study found that quality is the main factor in service organization services. Total Quality Management has been implemented effectively at the information and complaint service office of the Directorate General of Taxation.
Comparative Analysis of Costs Between the Use of PLN Electricity and PV Rooftop for 30/60-Type House in Sukabumi, Indonesia Heliani; Herdina, Vina; Ali, Mukhlis
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1049

Abstract

Housing development in Indonesia, especially in Sukabumi, in the last few years, many simple houses of type 30/60 have been built as a type of simple house that has received subsidized KPR facilities and is the type of house most sold in Indonesia. The problem studied in this study is that there is no incentive provided by the government to encourage the use of PV Rooftops. This study aims to see a comparison in the process of using PV rooftops with the installation of PLN electricity in the Home Ownership Credit (KPR) scheme, especially for subsidized KPR, which is the prima donna of housing in Indonesia today. So that it can provide input on what incentives should be done by the government. The method used is a comparison of the life cycle costs between the use of PLN electricity and PV Rooftop. From the results of the cost analysis carried out financially, this design has not been profitable from a financial point of view due to the high credit interest rate, namely 10%. Therefore, there needs to be a credit interest subsidy so that it can decrease to 5% -8% to obtain benefits compared to the use of electricity from PLN.
Taxpayer Behavior Towards Fixed Asset Revaluation Ida Farida Adi Prawira; Memen Kustiawan; Fitri Anggrayni
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1050

Abstract

The development of tax incentive policies designed to suit the interests and prevailing tax laws and regulations so that this research is directed at identifying, analyzing, and designing effective tax incentive policies. This study aims to describe how taxpayers' behavior towards their decisions in fixed asset revaluation.This study is descriptive in nature, using the Research and Development approach through exploratory studies. This research is not designed to test hypotheses, but describes the data, facts and trends that occur, then analyzed and recommended what kind of Fixed Asset Revaluation policy model should be made to increase taxpayer compliance which can then increase tax revenue. Data obtained by interview techniques, with respondents consisting of corporate taxpayers and experts in the field of Asset Valuation Accounting. The research was conducted for 6 months, data collection was carried out in Bandung. The results of the research aim to be used as input for the Directorate General of Taxes in making tax incentive policies in Fixed Asset Revaluation.

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