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David H.M. Hasibuan
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Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : -     EISSN : 26567113     DOI : https://doi.org/10.35212/277621
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis (e-ISSN: 2656-7113) adalah media ilmiah independen untuk Dosen dan Peneliti di bidang Ekonomi, Akuntansi dan Bisnis yang dikelola dan diterbitkan oleh LPPM IBI Kesatuan Bogor. Diterbitkan dua kali dalam putaran, pada bulan Maret dan September. Jurnal ini menerbitkan hasil penelitian terapan / aplikasi dalam bidang ekonomi, akuntansi dan bisnis dalam arti luas.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol. 4 No. 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis" : 7 Documents clear
FACTORS AFFECTING THE VALUE OF ENTITIES ON THE INDONESIA STOCK EXCHANGE Joy, Nathasya Elizabeth; Sanjaya, Riki
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i1.133

Abstract

The objective of this research is to obtain empirical evidence about the influence of liquidity, leverage, dividend policy, firm size, profitability, institutional ownership, and managerial ownership as independent variables to firm value as dependent variable in Indonesia non-financial companies. The research used companies listed in non-financial sectors in Indonesia Stock Exchange on 2018-2020. There are 103 companies meet the criteria by using purposive sampling method. The research uses multiple regression method for data analysis. The result shows that leverage and profitability have influence to firm value, while other independent variables such as liquidity, dividend policy, firm size, institutional ownership and managerial ownership have no influence towards firm value in the company.
LIQUIDITY, LEVERAGE, TAX AVOIDANCE: THE MODERATING ROLE OF FIRM SIZE Rahayu, Sri; Firmansyah, Amrie; Perwira, Hendrik; Saputro, Suryo Kencono Adi
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i1.135

Abstract

This study examines the effect of liquidity and leverage on tax avoidance. In addition, this study employs firm size as a moderating variable. This type of research is quantitative by using purposive sampling. The population in this study are all mining companies listed on the Indonesia Stock Exchange in 2016-2020. Determination of research sample based on purposive sampling method with a total sample of 60 observations. Research data is secondary data accessed through www.idx.co.id and www.idnfinancials.com. This study concludes that liquidity is positively associated with tax avoidance, while leverage is not associated with tax avoidance. Other findings indicate that firm size does not provide a moderating role in testing the effect of liquidity and leverage on tax avoidance. This study suggests that the Indonesia Tax Authority needs to pay attention to the characteristics of certain companies in identifying tax avoidance by companies.
RELATED PARTY CONCEPT, TRANSFER PRICING CORRECTION DISPUTES, MUTUAL AGREEMENT PROCEDURE (MAP) SUBMISSION: INDONESIA CASE Ilham, Muhammad; Widiastuti, Budiasih; Firmansyah, Amrie
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i1.137

Abstract

This research aimed to determine the concept of related parties between countries as the entry point for resolving the dispute over Transfer Pricing (TP) through Mutual Agreement Procedure (MAP). This research was conducted with qualitative methods to observe the phenomena in the practices of related parties and their relation to the submission of MAP. The data employed are primary in structured interviews and content analysis sourced from research results and regulations issued by the government. The results of this study indicate that to be resolved through MAP, a Transfer Pricing correction dispute must occur between two countries that have the same interpretation of the determination of the related parties. So, not all TP correction disputes across countries can be resolved through MAP because each country has autonomous rights to define related parties differently.
RELATIONSHIP BETWEEN PATIENT'S TRUST TO THE VISIBILITY LEVEL OF THE OUTBOARD CLINIC DURING THE COVID-19 PANDEMIC Soedargo, Bayu Prasetyo; Octavian, Henry Sumurung
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i1.138

Abstract

Because of the Covid-19 epidemic, human health care and treatment behavior has moved and changed. Hospital outpatient services have made many attempts to retain patient confidence in restricting the spread of Covid-19 in hospitals. This study aims to see how patient trust in the Covid-19 epidemic condition affects outpatient behavior. Some parts of the study include hospital health protocols, hospital measures to control Covid-19 distribution, and the overall state of Covid-19 dissemination in the city where the hospital is located. A non-probability sampling survey method surveyed 104 outpatients at Melania Hospital in Bogor. The study's findings were analyzed using Structural Equation Modeling to determine patient confidence elements. In addition, the questionnaire's results were examined using descriptions and cross-tabulations of respondent biodata and outpatient behavior. In general, all of the variables investigated have a favorable impact on the respondent's level of trust. Furthermore, these characteristics were examined in importance, starting with the highest and ending with the lowest. Based on this analysis, this report makes marketing recommendations for outpatient services connected to the Covid-19 epidemic
DOES THE USE OF VIRTUAL PRIVATE NETWORK (VPN) AFFECT THE COLLECTION OF VALUE ADDED TAX (VAT)? Kesuma, Fathir Haq; Nurhidayati, Nurhidayati
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i1.139

Abstract

The increase in electronic trading transactions, both through market places and trade transactions with goods and services originating from abroad, poses its own challenges in tax collection. Trading through the Electronic System (PMSE) on intangible taxable goods and taxable services originating from outside the customs area and utilized within the customs area has been regulated by the government. However, the administration of VAT collection carried out is still conventional by providing collection obligations to overseas entrepreneurs who have exceeded significant trade limits in Indonesia. With the use of Virtual Private Network (VPN) facilities, it is as if the consumer of goods or services in Indonesia is someone who resides or consumes his goods in another country. By means of a simulation, this research shows that with this VPN the potential for digital VAT receipts from Indonesia will be lost and/or the VAT receipts will appear as if they were receipts from other countries' digital taxes.
TECHNOLOGY-BASED MARINE WORKERS BUSINESS SYSTEM: THE POTENTIAL OF THE SLEREK SYSTEM SPRINGS AS A MODEL Alfiana, Alfiana; Soebiyakto, Gatot; Finahari, Nurida
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i1.140

Abstract

The problem of poverty in fishing communities has become a cultural cycle. The issue has become a long causal chain of various aspects that is difficult to unravel over the years. The number of fishers is decreasing while the potential of marine resources has not been fully explored. It happens because poverty alleviation for fishing communities is only around 1% per year. The poverty alleviation program is closely related to the empowerment of fishing communities in running their businesses. So far, the fishing community's business problems have focused on weather/climate, infrastructure, technology (very little touched/used), and capital. However, not all fishing communities are not prosperous. There are different levels of exploration of marine potential in other areas. The Muncar fishing community is included in the successful category with Indonesia's second-largest business scale. The Muncar fisherman's business system, although applying the general Juragan-Worker method, has a traditional fishing method called Slerek, a boat system in pairs, one for fishing, the other providing accommodation. The Slerek system promises optimal catch. The catch-sharing system is 50:50 for the skipper and his group of workers. The Muncar fishing community business system can be adopted into an empowering marine worker business system after several modifications and adjustments have been made regarding the remaining problems.
THE ROLE OF BRAND RELIABILITY AND BRAND INTENTION IN MEDIATING THE RELATIONSHIP BETWEEN CUSTOMER SATISFACTION AND BRAND LOYALTY Setiawan, Budi; Patricia, Ellisya
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i1.145

Abstract

This study aims to fill the research gap regarding the role of brand reliability and brand intention in mediating the relationship between overall customer satisfaction on brand loyalty. The research context is on bottled drinking water customers who already know the brand name and have consumed products from the bottled drinking water brand name. The sampling technique used a non-probability sampling approach, namely purposive sampling. The sample size is 120 respondents by following the general rules of factor analysis. The study results revealed that brand intention has an essential role in mediating the effect of overall customer satisfaction on brand loyalty. Unfortunately, there is no data support regarding the mediating role of brand reliability.

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