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Business Economic, Communication, and Social Sciences Journal (BECOSS)
Published by Universitas Bina Nusantara
ISSN : -     EISSN : 26862557     DOI : https://doi.org/10.21512/becossjournal.v2i2.6246
Core Subject : Economy, Science, Engineering,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering
The lack of understanding of the financial capital of the creative economy regarding non-bank financial institutions limits the growth of Indonesia’s creative economy. Strategies through policies, capital owners, creative economy players and bring together capital owners with players. The capital of the creative economy is represented on the criteria: entrepreneurial characteristics, product/service characteristics, market characteristics, and financial characteristics. The method used is a qualitative analysis and quantitative analysis which starts from data collection, data analysis, participatory discussion, drawing conclusions, formulating policies and stakeholder synergy. The startup mentoring scoring instrument is a framework for investor’s decision making to invest in the startup. 3 scoring elements of mentoring startup scoring: Product & key person with a weight of 55%, Traction with a weight of 25%, and Investment with a weight of 20%. Primary data were obtained by participatory observation, field studies, and key informant interviews through startup mentoring programs, workshops, and startup competitions. Results: Among 20% of startups pitched in front of investors, there are 11% of startups that investors interested in and got funding from a consortium of Indonesian and foreign venture capital companies. Matchmaking activities increase added value, and the implemented policy also increases added value.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Strategi dan Menejemen
Articles 7 Documents
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Search results for , issue "Vol. 4 No. 1 (2022): BECOSS" : 7 Documents clear
Selection of Inventory Valuation Method Using FIFO and Weighted Averaged Aulia Azahra; Rahmat Siauwijaya
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 4 No. 1 (2022): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v4i1.7773

Abstract

The research aims to analyze the factors that influence the selection of inventory valuation methods. This study employs case questions and SPSS version 24 to answer the research questions. Seventy-three manufacturing firms listed in the Indonesian stock exchange from 2010-2019 were selected with the purposive sampling method and analyzed with binary logistic regression. The results reveal that the selection of inventory valuation method affected taxes, net income, and ending inventory. Moreover, it is found that Inventory turnover and gross profit margin significantly affect inventory valuation selection methods. In contrast, current ratio and financial leverage do not significantly affect inventory valuation selection methods.
Analysis of the Effect of Gender, High School Origin, Middle School Department, College Motivation on Academic Achievement of Students of Accounting and Finance Department: Case Study on One of Private University in Indonesia Michael Angelus; Armanto Witjaksono
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 4 No. 1 (2022): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v4i1.7784

Abstract

This research aims to know the learning patterns and student’s abilities in education performance by identify and analyze the influence of gender, the high school origin, high school programs, motivation on academic achievement. The methods of data collection are carried out through the following methods of questionnaires, literature studies. This study is quantitative explanatory and retrieves important accounting items. Based on the data analysis was conducted, the results showed that gender, high school programs, college motivation are not significantly affected in the GPA While the origin of high school significantly affects the GPA. This study suggested that future studies adopt other methods of data analysis and take the dependent variable other than academic achievement.
Tax Footnotes Readability and CEO Narcissism: Evidence from Indonesia Arfian Erma Zudana; Kiddy Novian; Rakha Pangestu Setiawan; Sherlin Sherlin
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 4 No. 1 (2022): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v4i1.7786

Abstract

CEO Narcissism has the potency to influence individual characteristics positively or negatively. We aim to examine the relationship between narcissism as CEO-level characteristics and tax footnotes readability. We measure narcissism using the CEOs’ photos on the firms’ annual reports. Using 799 firm-year Indonesia listed firms from 2015 through 2019, we find that higher CEO narcissism is related to a higher tax footnote readability. This result is robust for alternative measures of readability. By examining the relationship between CEO narcissism and tax footnotes readability, we provide an additional important factor to boards for consideration during the CEO selection. We also offer insight for shareholders or investors to consider CEO traits, namely narcissism, in assessing and interpreting tax footnotes readability.
Audit Expectation Gap Debates: To What Extent Audit Expectation Gap Defence Auditors? Adelia Yulma Budiarto
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 4 No. 1 (2022): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v4i1.7790

Abstract

The research aimed to unpack the debate of the audit expectation gap that occurs between the audit profession and the general public. This qualitative research intended to revisit what shapes audit objectives and their difficulties by drawing upon prominent academic debates and publicly available reports. This research argues that the concept of the audit expectation gap is two-fold. At first, the gap has been seen as destruction for the audit profession. However, to a certain extent, the gap is useful for auditors' defence mechanisms from critics, though auditors have to be alert that the gap might turn into an offensive medium and fuel the criticism. To illustrate this contention, this research argues the following. Firstly, the series of accounting scandals, changes of auditing standards towards fraud, and the phenomenon of audit explosion are giving more autonomy for auditors to protect the professions' best interest. Secondly, the issue of audit independence and conflict of interest is favourable for auditors to sustain the gap and maintain the monopoly of the audit business. Instead of being left behind, auditors earned public legitimacy because they manage to build a distinctive image as an expert who was able to work for the greater public interest in a complex, uncertain, conflicted, and stressful working environment. Thirdly, public demand for transparency is hurting audit professions because it increases public mistrust and might reveal audit confidentiality. It even fuels criticism further because auditors have communication difficulties.
Pengaruh Risiko Environment Social and Governance Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Didalam Indeks IDXESGL) Fahry Priandhana
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 4 No. 1 (2022): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v4i1.7797

Abstract

This study aims to analyze the effect of ESG risk on the financial performance of companies. The object of this research is companies listed on the Indonesian Stock Exchange and included in the IDXESGL index. The total sample in this study is 24 companies. The independent variable in this research is ESG risk where the data is available and generated from the Indonesian Stock Exchange cooperation with Sustainalytics. The independent variable in this study is the performance of the company represented by the ROA (Return on Asset) obtained by dividing profits by total assets. Data analysis was performed using simple linear regression and Microsoft Excel. The results of data analysis show that there is a negative effect of ESG risk on the company's financial performance. Thus, the higher the ESG risk of a company, the financial performance of the company will decrease. However, the effect of ESG risk on a company's financial performance is not significant.
The Effect Analysis of Solvency Ratio, Profitability Ratio and Inflation on Stock Return Olivia The; Dea Afifah Wijaya; Hery Harjono Muljo
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 4 No. 1 (2022): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v4i1.7833

Abstract

The emergence of COVID-19 in 2019 spread across many countries and had a huge impact on the economy. When the information on the first COVID-19 patients was announced, it had a direct impact on the decline in stock prices and stock return. Solvency ratio, profitability ratio and inflation have a relationship and influence the stock return. The ratios used are Debt to Equity Ratio (DER), Return on Equity (ROE), Price to Earnings Ratio (PER), Dividend Payout Ratio (DPR). The secondary data of this study is in the form of company financial statements that have been published from the period of 2017 to 2020. Researchers used the coefficient of determination test, t test and F test (Anova). The result of this study indicates that Debt to Equity Ratio (DER) and Inflation have a positive effect on stock return, while Return on Equity (ROE), Price to Earnings Ratio (PER), and Dividend Payout Ratio (DPR) have no effect on stock return.
On Destination Logo: A Design Review of Visit Malaysia Year’s Logo (1990 -2020) ShawHong SER
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 4 No. 1 (2022): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v4i1.7949

Abstract

Similar to companies and organizations across the globe, countries as well engage in branding strategies to establish a brand identity and to be positioned as major tourist destinations. Thereupon, the destination logo as one of the most significant elements of a country’s branding has become an important subject for brand design and communication research. In this paper, to respond to the research scholarly interest in communication design, the researcher has made an attempt to provide a design review of Malaysia’s destination logo from 1990 to 2020. Based on destination logos employed by Malaysia Tourism Promotion Board, the researcher examined how different logos have been designed to represent Malaysia as an outstanding tourism destination along with the development of the “Visit Malaysia Year” (VMY) tourism campaigns. As aforementioned, this paper will provide insights into an understanding of the design and development of destination logos in Malaysia.

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