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Research Trend in Technology and Management
Published by RTTM Research Trend
ISSN : -     EISSN : 29645530     DOI : https://doi.org/10.56442/rtt
Core Subject : Economy, Science, Engineering,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering
Research trends in technology and management (RTTM) is an English language journal which is published 3 times a year (February, July, November). RTTM aims to facilitate academics and practitioners to disseminate research results in management, accounting and technology using a variety including mixed method, quantitative, and qualitative. Research trends in technology and management (RTTM) invites researchers, academics and practitioners to submit research articles with the following themes and topics: Human resources Management Entrepreneurship Marketing Management Financial Management Cost Management Management Information System Financial Management Financial Technology Digital business E-commerce Ethics and Behavior Tourism Cloud Computing
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 66 Documents
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THE EFFECT OF TRANSFER PRICING, SALES GROWTH, AND INVENTORY INTENSITY ON TAX AVOIDANCE IN FOOD AND BEVERAGE COMPANIES Ramadhina, Putri Alika
Research Trend in Technology and Management Vol. 1 No. 3 (2023): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v1i3.23

Abstract

This study approaches quantitative methods to determine the effect of transfer pricing, sales growth, and inventory intensity on tax avoidance. The research uses secondary data from the company's annual report. The annual report can be accessed on the company's official website, www.idx.co.id and www.idnfinancials.com. The study population consisted of 38 food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2018 and 2021. The sampling used Purposive sampling method with a total sample of 72 company data obtained during 2018-2021. In this test, there are outlier data so that 11 samples are removed so that the data is normally distributed and the number of samples becomes 61 samples. This study uses multiple linear regression analysis techniques. The results of the research obtained are transfer pricing and sales growth have a negative and significant effect on tax avoidance. While inventory intensity has a positive and significant effect on tax avoidance.
THE EFFECT OF RETURN ON ASSETS AND CURRENT RATIO ON FINANCIAL DISTRESS USING THE SPRINGATE METHOD IN TECHNOLOGY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2021 Lavidya, Viona; Zulkifli, Zulkifli
Research Trend in Technology and Management Vol. 1 No. 3 (2023): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v1i3.29

Abstract

This study aims to influence Return on Assets (ROA) and Current Ratio (CR) on Financial Distress in technology companies listed on the Indonesia Stock Exchange. The population of this study amounted to twenty six companies. The sampling technique using purposive sampling method obtained six companies. The research results prove that ROA has no significant effect on Financial Distress. Meanwhile, CR has a positive and significant effect on Financial Distress in technology companies listed on the Indonesia Stock Exchange.
THE EFFECT OF LEADERSHIP STYLE, EMPLOYEE EFFECTIVENESS, SUPERVISOR SUPPORT ON EMPLOYEE PRODUCTIVITY, EMPLOYEE SATISFACTION DIMENSION AT PT. JAYA CONSTRUCTIO Riyandini, Nafa Ira; Febriyantoro, Mohamad Trio
Research Trend in Technology and Management Vol. 1 No. 3 (2023): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v1i3.30

Abstract

The problem in this study is whether the Transformational Leadership Style and Job Satisfaction have a positive and significant influence and which variable has the dominant influence on Employee Productivity at Pt. Jaya contruction. To answer these problems, descriptive analysis methods are used, quantitative analysis with multiple regression analysis tools. From the results of the statistical test analysis, it shows that the Transformational Leadership Style has a positive and significant effect on Nurse Performance while job satisfaction has no effect and is not significant on Nurse performance at Pt. Jaya construction. The first hypothesis proposed is proven while the second hypothesis is not proven. From the results of the regression coefficient, it can be seen that the variable that has a more dominant effect on employee performance is the Influence of Transformational Leadership Style, namely that the third hypothesis proposed is proven. The results of regression testing show that the variable Transformational Leadership Style has a positive and significant effect on Nurse employee productivity while the variable Job Satisfaction does not have a positive and significant effect on Nurse Performance, while the dominant variable that influences Nurse Performance is Transformational Leadership Style
The Effect of Customer Relationship Marketing Commitment, Communication, and Satisfaction on Customer Loyalty : Case Study on Scarlett Whitening in the city of South Tangerang Sari, Risa Novia Pratama; Saputra, Fendi
Research Trend in Technology and Management Vol. 1 No. 3 (2023): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v1i3.31

Abstract

This research is motivated by low communication in the retail business in terms of service from employees to customers. This affects the decline in customer satisfaction and causes customer loyalty is at a very low level. The research aims to find out and analyze how significant the influence of Commitment (X1) , Communication (X2), and Satisfaction (X3 ) on Customer P Loyalty (Y) . The research was conducted in October - November 20 22 in the city of South Tangerang. The research method used in This research is quantitative using a questionnaire filled in directly by Scarlett Whitening users with a total population of 19,920 people and a sample of 111 people calculated using descriptive (demographic) test , data instrument test , validity and reliability test , classical assumption test , normality test, multicollinearity , multiple linear analysis , hypothesis test , coefficient of determination test (R-square - adjusted R-square), F test (anova), t test (coeffients) were performed in this study using data processed using the SPSS (Statistical Product and Service Solution) version 16.0. The results of this study indicate that Commitment has significant influence on Customer Loyalty , Communication has influence significantly on Customer Loyalty , and Satisfaction _ have a significant influence . Thus, this study shows that Communication, Commitment , and Satisfaction have a significant effect on Customer Loyalty .
Effect of Tax Discrimination, Love of Money, and Possibility of Detecting Fraud on the Perceptions of Tax Evasion Nabilah, Amanda Lathifah Putri
Research Trend in Technology and Management Vol. 1 No. 3 (2023): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v1i3.32

Abstract

Abstract This research aims to determine the effect of tax discrimination, love of money, and the possibility of detecting fraud on the perceptions of tax evasion. This research uses quantitative methods. The research data used is primary data with a research instrument in the form of a questionnaire. The population in this study were 4,211 MSME actors in the Central Jakarta area who were registered with the PPKUKM (Small and Medium Enterprise Cooperative Trading Industry) Agency. The sample in this study were 87 MSME actors. The data analysis method uses multiple linear analysis methods with the help of the SPSS version 22 program. According to the analysis's findings, tax discrimination positively affects perceptions of tax evasion, love of money negatively affects perceptions of tax evasion, and the possibility of detecting fraud does not affect perceptions of tax evasion. Keyword: Tax Discrimination; Love of Money; Possibility of Detecting Fraud; Perceptions; Tax Evasion
The Effect Of Financial Condition, Company Growth, And Company Size On Going Concern Opinion Acceptance Resky Adiningrat, Tubagus Muhammad; Muhammad Yusuf; Musyaffi, Ayatulloh Michael
Research Trend in Technology and Management Vol. 2 No. 1 (2024): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v2i1.43

Abstract

This study aims to investigate the effect of financial condition, company growth, and company size on going-concern opinion acceptance. This research will use secondary data from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The research sample taken is a transportasion and logistic company selected by purposive sampling. 26 companies were chosen as the samples of this study. The method used is logistic regression analysis. The result of this research is that financial condition had a negative influence on the audit going concern opinion acceptance and the other company growth and company size do not have influence to the going concern opinion.
Analysis Of Sustainability Report Disclosures Based On Financial Performance at PT Jamkrindo Nurshabrina, Alhaniyah; Gurendrawati, Etty; Muliasari, Indah
Research Trend in Technology and Management Vol. 2 No. 1 (2024): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v2i1.44

Abstract

This research aims to analyze financial performance using profitability, solvency and liquidity ratios as well as analyzing the disclosure of the Sustainability Report which consists of economic, environmental and social aspects at PT Jamkrindo for the 2019-2021 period. The method used in this research is descriptive quantitative with secondary data collection methods. Data analysis techniques are carried out by calculating ratios, creating content analysis techniques in the Sustainability Report, followed by interpreting correlations from financial performance data and PT Jamkrindo's Sustainability Report for 2019-2021. The results of this research show that financial performance in profitability ratios as described by ROA and ROE from 2019-2021 has increased. Meanwhile, the solvency ratio described by DAR and DER as well as the liquidity ratio described by the Current Ratio and Cash Ratio during 2019-2021 experienced an increase in 2020 then decreased in 2021. In the disclosure of PT Jamkrindo's Sustainability Report during 2019-2021 the highest score in 2020 and the lowest score in 2019. In the categories in the special standards, it shows that the economic aspect is more dominant than other aspects. An increase in the Sustainability Report disclosure score indicates a commitment to sustainable practices. Therefore, it can be concluded that there is a link between good financial performance and an increase in PT Jamkrindo's Sustainability Report disclosure score.
Water Resources Development Strategy Based On Organizational Change Development Bauw, Abdul Fatah; Soedrijanto, Angky; Rahayu, Sri; Wihel, Suprijono
Research Trend in Technology and Management Vol. 2 No. 1 (2024): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v2i1.52

Abstract

The small population of Fakfak Regency is not an obstacle to developing businesses to manage water resources into bottled drinking water. This is based on the fact that the need for healthy drinking water is a basic need in human life. The research aims to prepare an assessment of the readiness of micro and small businesses to manage water resources into bottled drinking water in Fakfak district. Descriptive research uses a qualitative analysis approach to test the feasibility of a bottled drinking water business. Data was obtained through a simple assessment technique of respondents' opinions using the Balanced Score Card matrix as a reference. Respondents were determined deliberately, and were well known by researchers as parties who were related to water resources. Data is processed in stages using conversion techniques, weighting techniques and gap analysis. The research results show that managing water resources into bottled drinking water is not only very profitable economically, but also helps accelerate economic development for Fakfak district.
Analysis Of Motivation, Market Introduction, Innovation, And Entrepreneurial Commitment Towards The Performance Of Tomang Khas Fakfak Craft Micro Business Group Dacing, Fitria Azis; Istiqomah, Titis; Suryono, Suryono; Setyaningsih, Nanik
Research Trend in Technology and Management Vol. 2 No. 1 (2024): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v2i1.53

Abstract

The research aims to determine the entrepreneurial mental readiness of tomang craftsmen in Gewerpe village towards increasingly open creative economic market competition; in order to foster and accelerate the economic development of Fakfak regency. Descriptive research uses a semi-qualitative approach through the application of weighting techniques and presenting the analysis results in a compilation between the spider diagram method and the gap analysis method. The 73 respondents were tomang craftsmen and community leaders in Gewerpe village, Fakfak district. The research results show that innovation to create tomang products is good, but the products produced have not been able to enter the competitive global creative economy market. Weak business motivation, recognition of the craft market, and commitment to doing business that is acceptable in the global market; is something that still needs to be improved
Implementation Of Geostrategy – Geoecology – Geocultural In Accelerate Blue Economic Development Of Fakfak Regency Jumadi, Jumadi; Soedrijanto, Angky; Rahayu, Sri; Tamsil, Untung
Research Trend in Technology and Management Vol. 2 No. 1 (2024): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v2i1.54

Abstract

The research aims to determine strategies for implementing geostrategy-geoecological-geocultural-based development for efforts to accelerate regional blue economy development in Fakfak regency. Descriptive research using a semi-qualitative approach, carried out in coastal areas and small islands. Data was obtained from the conversion of in-depth interview results using weighting techniques. Respondents are coastal communities, small islands, and parties who make policies. The research results show that developing a blue economy must begin with improving community culture through a geocultural approach, and building downstream marine fisheries businesses and building renewable energy sources to take advantage of geoecological advantages.

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