Proceedings of The International Conference on Business and Economics
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119 Documents
<![CDATA[Analysis Of Liquidity, Solvency, And Profitability Ratios In Measuring Financial Performance At PT. Bukit Asam Tbk Indonesia ]]>
<![CDATA[Mhd. Ridho Ermansyah Lubis]]>;
<![CDATA[Tia Aryani Sitanggang]]>;
<![CDATA[Devi Mayasari]]>;
<![CDATA[Della Puspita]]>;
<![CDATA[Nina Andriany Nasution]]>
<![CDATA[ Proceeding of The International Conference on Business and Economics Vol. 1 No. 2 (2023): Proceeding of The International Conference on Business and Economics ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Semarang ]]>
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DOI: 10.56444/icbeuntagsmg.v1i2.1380
<![CDATA[This study aims to describe and analyze the financial performance of PT Bukit Asam Tbk Indonesia, which is reviewed using the analysis of liquidity, solvency, and profitability ratios. The analysis method used is the descriptive analysis method. The data used in this study is secondary data derived from the main website of PT Bukit Asam Tbk and focuses on the financial statements for the period 2018–2022. The results of the research analysis show that the company performance of PT Bukit Asam Tbk Indonesia in terms of liquidity, solvency, and profitability ratios is in the "very good" category by industry standards. However, there are only two aspects of measurement in the "less good" category of PT Bukit Asam Tbk Indonesia's financial performance in several years, namely in terms of debt-to-assets ratio and net profit margin. It can be seen that this company can increase the value of assets and capital to pay corporate debt and guarantee creditor interest payment.]]>
<![CDATA[Characteristics Companies Against Tax Avoidance ]]>
<![CDATA[Siswadi Sululing]]>;
<![CDATA[Nurcahya Hartaty Posumah]]>
<![CDATA[ Proceeding of The International Conference on Business and Economics Vol. 1 No. 1 (2023): Proceeding of The International Conference on Business and Economics ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Semarang ]]>
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DOI: 10.56444/icbeuntagsmg.v1i1.1381
<![CDATA[Numerous businesses are capable of implementing a wide range of tax planning techniques. Tax avoidance, or legally lowering taxes, is one tax planning tactic. Tax avoidance strategies typically use loopholes in the tax code without breaking any of them. In addition, they use tax law gaps to perpetrate tax evasion. While this tax evasion tactic is legal, the corporation using it is still receiving funding from the state. In 2013, 832 foreign investment companies were suspected of engaging in tax fraud in Indonesia due to their five consecutive years of loss reporting and nonpayment of taxes. This study aims to investigate and evaluate the effects of capital intensity, profitability, leverage, and majority share ownership on tax evasion. The Current Effective Tax Ratio is used in this study to generate tax avoidance. Mining businesses that are listed on the Indonesia Stock Exchange for the period of 2017–2021 make up the population and sample for this study. With 37 observational data points, 7 mining companies make up the research sample. A multiple linear regression model is the research methodology employed in this study. Version 22 of the IBM Statistical Package for Social Science was used to process the data for this study. The study's findings demonstrate that tax evasion is not much impacted by profitability or leverage. Conversely, capital intensity and majority share ownership have a detrimental impact on tax evasion.]]>
<![CDATA[Developing Internal Capabilities of the Ministry of Finance ]]>
<![CDATA[Rita Laba’ada]]>;
<![CDATA[Windriawati Sullah]]>;
<![CDATA[Sartina R. Male]]>
<![CDATA[ Proceeding of The International Conference on Business and Economics Vol. 1 No. 1 (2023): Proceeding of The International Conference on Business and Economics ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Semarang ]]>
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DOI: 10.56444/icbeuntagsmg.v1i1.1383
<![CDATA[Capacity, authority, and competency are necessary for internal auditors to perform supervisory responsibilities. Six components make up the Internal Audit Capability Model, which is used to gauge capability. The goal of this study is to ascertain the measures taken to enhance the Ministry of Finance's Inspectorate General's capacity to attain level 3 Government Internal Audit Apparatus competency. Excellent governance, risk management, and control are demonstrated by the organization's Level 3 internal audit capacity. Consequently, internal auditors play a critical role as strategic collaborators. The Ministry of Finance's Inspector General then assesses and examines the issue. Through case studies, qualitative research was carried out for this subject. Interviews and document reviews were used to gather data.l. Nevertheless, several elements of the Internal Audit Capability Model at level 2 still rely on the outcomes of self-evaluation, while other elements do not fully satisfy the requirements for level 3. This necessitates the adoption of thorough Corporate Risk Management as well as evaluation for three years in a row. Thus, enterprise risk management is a useful tool for internal auditors' supervisory duties. The research findings may also be helpful to other establishments aiming to attain level 3 internal audit proficiency.]]>
<![CDATA[Implementation of Stakeholder Engagement at PT Sentra Textil ]]>
<![CDATA[Fitra Ruliyana Salimudin]]>;
<![CDATA[Jesika Putri Thion]]>;
<![CDATA[Adrian Pilua]]>
<![CDATA[ Proceeding of The International Conference on Business and Economics Vol. 1 No. 1 (2023): Proceeding of The International Conference on Business and Economics ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Semarang ]]>
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DOI: 10.56444/icbeuntagsmg.v1i1.1384
<![CDATA[The Textile sector is intimately associated with business continuity difficulties because of the impact of its operational activities. since a result, sustainability reports are crucial for textile companies since they provide a means of satisfying stakeholders' requirements and expectations. PT Sentra Textil, a gas company, hasn't released a stand-alone sustainability report or registered with Proper yet. Thus, the purpose of this research, as a single case study, is to examine PT Sentra Textil's stakeholder engagement design and identify relevant subjects that will serve as the foundation for the company's sustainability report. Data collection methods included documentary studies and interviews. More information about stakeholder involvement and its connection to important subjects is provided by this study. The study's findings are anticipated to help PT Sentra Textil management successfully manage stakeholder interaction, pinpoint the most crucial concerns, and create an independent sustainability report that satisfies the requirements and expectations of all PT Sentra Textil stakeholders. Because it hasn't been applied at every stage, the monitoring stage—one of the four stages of stakeholder engagement design—is still not carried out successfully. Aside from that, PT Sentra Textil has 14 material topics. Four of those themes are the most crucial since they affect PT Sentra Textil stakeholders the most.]]>
<![CDATA[Internal Control at Tax Office Pratama Madya Makassar ]]>
<![CDATA[Nurlaelah Nurlaelah]]>;
<![CDATA[Gery Cristyo Dalim]]>;
<![CDATA[Siti Hajrah Salatun]]>
<![CDATA[ Proceeding of The International Conference on Business and Economics Vol. 1 No. 1 (2023): Proceeding of The International Conference on Business and Economics ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Semarang ]]>
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DOI: 10.56444/icbeuntagsmg.v1i1.1385
<![CDATA[A control environment is crucial to preventing businesses at the Makassar Tax Office from committing fraud. Due to its collection of state funds and access to private taxpayer data, including financial and personal identification, it is susceptible to fraud. This study assesses the various elements of the control environment at the Makassar Intermediate Tax Service Office using the COSO Internal Control Framework, 2021 edition. A case study and a qualitative descriptive method are both used in this research. There are 85 workers in this tax office. Semi-structured interviews with twenty informants from different departments were used to gather primary data. Literature reviews, reports, regulations, and internet sources were used to gather secondary data. The use of theme analysis is one of the novel ideas in this study. 37 themes were the outcome, and these served as measurements to assess if the environmental control components were appropriate. The Makassar Intermediate Tax Service Office possesses 28 out of 37 measures, as indicated by the research findings. The findings show that working hours violations are a component of "The organisation demonstrates commitment to integrity and ethical values." The Indonesian Financial Audit Agency's research indicates that for components to function independently, an internal compliance unit is necessary.]]>
<![CDATA[PT. Smart Finance's Design Of Green Budgets ]]>
<![CDATA[Natania Kristi Keru]]>;
<![CDATA[Frety Maong]]>;
<![CDATA[Febrina Graca Peruge]]>
<![CDATA[ Proceeding of The International Conference on Business and Economics Vol. 1 No. 2 (2023): Proceeding of The International Conference on Business and Economics ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Semarang ]]>
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DOI: 10.56444/icbeuntagsmg.v1i2.1386
<![CDATA[This century has seen an increase in the development of sustainable development, and to help with this, the green economy strategy has been established. Businesses who are aware of this are beginning to include environmental management components to the strategic roadmap in order to accommodate this programme, which needs funding in order to be carried out. As a result, many institutions are now beginning to use green budgeting techniques. A budgeting model known as "green budgeting" gives environmental considerations top priority during the planning, execution, monitoring, and assessment stages. Organisations can use budgets as a tool to promote the accomplishment of environmental goals by implementing green budgeting. The OECD-based green budgeting theory and idea is applied. The purpose of this study is to offer a framework for implementing the green budgeting idea in line with business needs. This study employs qualitative methodologies grounded in financial company case studies. The information used came from documents and interviews pertaining to the organisation's green corporate roadmap and budgeting procedure. The study's findings demonstrate that PT. Smart Finance has strategic goals for environmental management in its frame design, and these goals are guided by the company's long-term aims and its shareholders. The company has relevant policies, such as the Green Company Document Blueprint, to put this idea into practice. It also has media, such as management reports and sustainability reports, to report on its progress and provide information on programme realisation. If this idea is put into practice, the annual budget of the company will need to be prepared with a grading system for environmental management.]]>
<![CDATA[Academic Cheating: The Significance of Religion ]]>
<![CDATA[Rosfianti M. Yadasang]]>;
<![CDATA[Rosma Ndiak]]>
<![CDATA[ Proceeding of The International Conference on Business and Economics Vol. 1 No. 2 (2023): Proceeding of The International Conference on Business and Economics ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Semarang ]]>
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DOI: 10.56444/icbeuntagsmg.v1i2.1387
<![CDATA[The role of cheating religion in academic cheating is the focus of this study. This study included 137 Fajar University Makassar students who attended lectures during the Covid-18 outbreak. In this investigation, saturated samples were used. Questionnaires were used to gather the data, which was then analyzed using path coefficient analysis using the Smart PLS tool. The result of this study is that academic pressure effects academic cheating behavior; opportunity does not influence academic cheating behavior; rationalization influences academic cheating behavior; capacity to influence academic cheating behavior; ethics According to the findings of multigroup study, religiosity is modest and reduces academic cheating, but not significantly. Religious students are more likely to avoid academic cheating while being under less pressure in terms of opportunity, talent, justification, and ethics. At Fajar University Makassar, there are several ways to prevent academic cheating, including conducting outreach activities about cheating and its consequences, informing students that cheating will be caught and announced, and ensuring that students do not work in an unsatisfactory manner. fraud, demonstrating that any fraud would be penalized, educating kids to write without cheating, and encouraging them to conduct ethically.]]>
<![CDATA[The Role Real Estate Tax Avoidance in Indonesia ]]>
<![CDATA[Arisanjaya Doloan]]>;
<![CDATA[Nuratni Botutihe]]>
<![CDATA[ Proceeding of The International Conference on Business and Economics Vol. 1 No. 2 (2023): Proceeding of The International Conference on Business and Economics ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Semarang ]]>
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DOI: 10.56444/icbeuntagsmg.v1i2.1389
<![CDATA[Finding dependent variables that affect tax evasion is the goal of this study. The three variables that are calculated independently are leverage, profitability, and business size. Secondary data for the years 2021–2023 that is gathered annually from the Indonesian Stock Exchange is used in this study. The purposive sampling strategy was applied for four years, from 2021 to 2023, to gather 84 samples from 26 companies. This research was processed using the Eviews 10 application. Multipliers such as Chow, Lagrange, and Hausman are employed. The employment of leverage affects tax evasion. Profits and company size, however, have no bearing on tax evasion]]>
<![CDATA[Implementation Of Independent Of Learning For Accounting Students ]]>
<![CDATA[Fitriani Fitriani]]>;
<![CDATA[Ririn Apriana]]>
<![CDATA[ Proceeding of The International Conference on Business and Economics Vol. 1 No. 2 (2023): Proceeding of The International Conference on Business and Economics ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Semarang ]]>
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DOI: 10.56444/icbeuntagsmg.v1i2.1390
<![CDATA[Because they aid in the understanding of the actual world by students, internships are an essential component of curricula in higher education. The Independent Campus Learning Internship program, which was introduced by the Republic of Indonesia's Ministry of Education, Culture, Research, and Technology at the beginning of 2020, is the subject of this study. The purpose of this program is to expose students to the outside world. experience working in an environment relevant to their subject of study in order to enhance graduates' hard and soft skills. Thus, the purpose of this study is to determine what competencies accounting students pick up from their MBKM internships across a range of sectors. In order to collect data for this study, accounting students in Indonesia who are doing MBKM internships are sent Google forms over social media. Using descriptive statistical methods, the data was analyzed, and 87 out of the 98 respondents made up a viable sample size. The analysis's findings demonstrated that most students had made progress in the hard and soft abilities needed in the job. The majority of students concur that their confidence in working in accounting has grown as a result of their internships, which have also enabled them to work independently on tasks, cooperate with others, evaluate data, and solve problems on their own. The majority of interns who complete their internships receive employment offers, demonstrating the effectiveness of internship programs in enhancing the abilities that businesses and industry deman.]]>
<![CDATA[Internal Audit Function And Independence Of The Board Of Commissioners Towards The Company ]]>
<![CDATA[Nurmawati Mambuhu]]>;
<![CDATA[Irwan Moridu]]>
<![CDATA[ Proceeding of The International Conference on Business and Economics Vol. 1 No. 2 (2023): Proceeding of The International Conference on Business and Economics ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Semarang ]]>
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DOI: 10.56444/icbeuntagsmg.v1i2.1391
<![CDATA[As payment for conducting the audit, the auditor will impose audit fees on the entity being audited. A number of variables, such as the task's complexity, the level of skill needed to complete it, the pay scale for knowledge development programs, and other professional considerations, affect the fees that auditors charge to do audits. The purpose of this study is to determine the effects of audit fees for the Indonesia Stock Exchange's banking subsector between 2021 and 2022 on corporate risk, internal audit function, and board of commissioners independence. The study's population comprises firms that have been indexed on the Indonesia Stock Exchange for a certain timeframe, spanning from 2021 to 2022. Purposive selection was used to pick data from 100 banking subsectors that were listed on the Indonesia Stock Exchange for the study sample. In this study, quantitative analysis is used. The Eviews 12 software was used to conduct the analysis. The findings of the partial test indicate that the audit fee is influenced by the risk of the internal audit function and the independence of the board of commissioners, but that company risk and board independence have no effect on the audit fee.]]>
