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Tri Utomo Prasetyo
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Telaah Bisnis
Published by Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta
ISSN : 14116375     EISSN : 25416790     DOI : http://dx.doi.org/10.35917/tb.v21i2
Core Subject : Economy,
Economics, Econometrics & Finance
TELAAH BISNIS is a scientific journal published by Sekolah Tinggi Ilmu Manajemen (STIM) YKPN Yogyakarta, for the purpose of information media which examines issues relating to the management, accounting, business and the general economic.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 25 No. 2 (2024): December 2024" : 5 Documents clear
Financial Strategy and Profitability Performance: Financial Ratio Analysis of the Telecommunications Industry on the Indonesia Stock Exchange Mubarok, Faizul; Utami, Tutik Sri; Ishanifah, Annisa; Mawarni, Annisa Putri
Telaah Bisnis Vol. 25 No. 2 (2024): December 2024
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v25i2.461

Abstract

This quantitative analysis aims to provide empirical evidence regarding the impact of solvency, liquidity, activity, and company age on the level of profitability in telecommunications companies. The research sample consists of six companies in the telecommunications sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The data comes from each company's financial statements, accessed through the Indonesia Stock Exchange with the panel regression method. The results of this study indicate that liquidity and company age have a positive and significant influence on the profitability of telecommunications companies. In contrast, solvency and activity have no significant impact. These findings provide a better understanding of the factors that contribute to the profitability performance of companies in the sector. The practical implication of this study is that the management of telecommunication companies can focus more on strategies that increase the level of liquidity and consider the company's age in their financial policy planning. By understanding the impact of these variables, companies can optimize their financial structure to achieve better profitability levels. This research can serve as a foundation for better decision-making in managing the financial aspects of telecommunication companies.
The Existence of Sell in May and Go Away in ASEAN-5 Sholihati, Naila 'Ainaya; Nuansari, Shindy Dwita
Telaah Bisnis Vol. 25 No. 2 (2024): December 2024
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v25i2.497

Abstract

This research aims to test the existence of Sell in May and Go Away in the ASEAN-5 market. This quantitative research was conducted from May 2013 to October 2023 on the five founding countries of ASEAN. The dynamic panel data regression approach with the Generalized Method of Moment (GMM) estimation system which includes the unit root test, sargan test, and Arellano-Bond test with the help of Stata software. This research shows that the November-April period positively affect stock returns. This research found that there was Sell in May and Go Away in 4 of 5 ASEAN countries. This research also found that the January effect cannot strengthen the positive relationship between the November-April period and stock returns.
Assessing Emotional Intelligence and Workplace Support for Achieving Optimal Job Satisfaction Muzakki, Muzakki; Yudistira, Dewangga; Maulifa, Nur Alif
Telaah Bisnis Vol. 25 No. 2 (2024): December 2024
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v25i2.507

Abstract

This study investigates the influence of emotional intelligence, colleagues’ support, and support from supervisors on job satisfaction among teachers of Wachid Hasyim Vocational School and High School in Surabaya. Using the purposive sampling technique, 48 teachers were sampled in this study, and the data were analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The findings of this study demonstrate that emotional intelligence has a significant influence on job satisfaction, emphasizing the importance of emotional ability in increasing teachers' job satisfaction. Conversely, although the support from colleagues and supervisors also showed positive effects, the effect on job satisfaction was not statistically significant. The practical implications of these results highlight the need for additional focus on developing social support in the workplace to further improve job satisfaction, with recommendations for schools to scale up peer and employer support initiatives to create a more fulfilling work environment for teachers.
Navigating Climate Risk Through SFAS: A Sustainable Accounting Strategy Aptasari, Fety Widianti; Falah, Muhammad Helmi
Telaah Bisnis Vol. 25 No. 2 (2024): December 2024
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v25i2.509

Abstract

limate change has become a pressing global issue with far-reaching impacts on various sectors, especially heavy industries such as manufacturing, mining, energy and metals. This phenomenon affects the operations and sustainability of these sectors through physical risks, such as natural disasters, and transition risks from climate change policies. This study aims to explore the application of Indonesian Financial Accounting Standards (SFAS) in the context of climate change impacts, focusing on SFAS 74 on insurance contracts, SFAS 71 on financial instruments, and SFAS 68 on fair value measurement. The results show that these three accounting standards complement each other in managing climate change risks. SFAS 74 improves the accuracy of measuring insurance liabilities related to natural disasters, while SFAS 71 addresses financial instrument risk by considering the impact of climate change on market value. SFAS 68 plays an important role in measuring the fair value of physical assets affected by environmental change. The integration of guidance from IFRS S2 and TCFD into SFAS is expected to improve transparency and consistency in climate change risk reporting, facilitate better risk management, and support more informed investment decisions. This research also identifies challenges in implementation and provides recommendations for adaptation of accounting standards to address climate change risks more effectively.
Hotel Tax Optimization Strategy Through Regulatory and Root Cause Approach Suparmono, Suparmono
Telaah Bisnis Vol. 25 No. 2 (2024): December 2024
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v25i2.538

Abstract

This study aims to analyze the root causes of suboptimal regional tax revenues, especially from hotel taxes. The research location is in Klaten Regency, Central Java Province. The analysis tool used is root cause analysis (RCA). Data collection was carried out using interview techniques, observation, regulatory analysis, and other possible primary data collection techniques. Primary data was obtained from interviews and FGDs with hotel managers and other stakeholders, while data collection techniques were carried out using stratified cluster sampling for each class of star and non-star hotels. From the results of the analysis, it was concluded that there were four root causes. First, the transition period for the implementation of Law Number 1 of 2021 concerning financial relations between the central and regional governments (HKPD) which makes it difficult for regions to collect. Second, the implementation of an information technology-based tax collection system has not been carried out. Third, the location of Klaten Regency is flanked by the cities of Solo and Yogyakarta. Fourth, there are no objects that are the main attractions for tourists to visit Klaten Regency which require a visit time of more than one day. Improvement and updating of the taxpayer database and potential revenue from each hotel, implementation of the tapping box system through cooperation between local governments and banks, digitalization of the hotel tax recording system, and cooperation in pricing strategies between hotels are the four main strategies for increasing hotel taxes in Klaten Regency.

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