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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 Influence of Academic Self-Efficacy, Academic Resilience, and Academic Self-Regulation on Learning Outcomes in Service, Trading, and Manufacturing Companies Accounting : (Case Study Of 11th-Grade Students Of The Accounting And Institutional Finance Program At A State Vocational School In Central Jakarta) Surya Aprilia, Diva; Takidah, Erika; Zulaihati, Sri
Research Trend in Technology and Management Vol. 3 No. 2 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

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Abstract

This study aims to examine the influence of academic self-efficacy, academic resilience, and academic self-regulation on students’ learning outcomes in the subject of Service, Trading, and Manufacturing Company Accounting. A quantitative survey method was applied to a sample of 140 11th-grade Accounting and Finance students from three vocational high schools in Central Jakarta, selected using proportional stratified random sampling. Data were collected through a closed-ended questionnaire and analyzed using multiple linear regression. The results show that academic self-efficacy, academic resilience, and academic self-regulation significantly and simultaneously affect students’ learning outcomes (F = 167.325; p < 0.001). Partially, all three variables also show a positive and significant effect. The coefficient of determination (R² = 78.7%) indicates that these internal psychological factors substantially influence academic performance. These findings highlight the importance of psychological development in enhancing academic achievement. It is recommended that teachers and schools provide more support in fostering students’ self-confidence, academic persistence, and learning regulation skills.
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, LIQUIDITY, AND COMPANY SIZE ON THE VALUE OF COMPANIES IN THE ENERGY SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE OVER THE 2021–2023 PERIOD Sutjiptadi, Muhammad Mustaqim; Mardi; Respati, Dwi Kismayanti
Research Trend in Technology and Management Vol. 3 No. 1 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i1.91

Abstract

For the 2021–2023 timeframe, this study looks at how firm worth is affected by corporate social responsibility (CSR), profitability (NPM), liquidity (CR), and company size (Ln total assets) the Indonesia Stock Exchange (IDX) lists businesses in the energy industry. For the quantitative data used in this study, annual reports and corporate sustainability reports were employed as secondary data sources. Thirty-four businesses in total met the sample requirements using purposive sampling, which produced 102 observational data sets. The analysis technique utilized with IBMM SPSS 26 software is multiple linear regression analysis. According to findings from the research, net profit margin significantly increases firm value while corporate social responsibility significantly decreases it, whereas current ratio and firm size have no discernible effects. The value of the business is simultaneously greatly effected by the four factors. These findings suggest that while non-strategic CSR disclosure, company size, and liquidity are insufficient to affect investor perceptions of company value, financial performance particularly profitability plays a significant role in raising company value.
The Influence of Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, and Firm Size on Earnings Management in Indonesian Banking Companies (2021–2024) Hidayah, Wafa Rahma; Sumiati, Ati; Zulaihati, Sri
Research Trend in Technology and Management Vol. 3 No. 2 (2025): Research Trend in Technology and Management (in progress)
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Abstract

This research investigates how institutional ownership, managerial ownership, board of independent commissioners, and firm size influence earnings management among IDX-listed banks in the post-pandemic recovery period (2021-2024). Through simple random sampling techniques, 19 companies obtained a total of 76 observations. The data analysis used panel data regression with a fixed effect model approach through EViews 12 software. The research findings reveal that institutional ownership, managerial ownership, and firm size have positive and significant effects on earnings management, while independent boards of commissioners do not affect earnings management. However, together, all independent variables are proven to affect earnings management.
Analysis of Factors Influencing the Compliance of Motor Vehicle Taxpayer at Samsat Depok 1 Nazzala Yunika Nurrizqi; Tresno Eka Jaya; Hera Khairunnisa
Research Trend in Technology and Management Vol. 3 No. 4 (2025): Research Trend in Technology and Management
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Abstract

This research is motivated by the significant role of motor vehicle tax as one of the main sources of regional revenue. However, the compliance level of motor vehicle taxpayers remains a significant challenge that requires further research. This research aims to analyze the factors that influence the compliance of motor vehicle taxpayers registered at the Samsat Office of Depok City 1. This research adopts a quantitative approach, with data collected by distributing questionnaires to 150 respondents selected using a convenience sampling technique. The data were analyzed using multiple linear regression with SPSS 26. The results showed that taxpayer awareness, tax service quality, and tax sanctions had a positive effect on the compliance of motor vehicle taxpayer. Meanwhile, subjective norms have a negative effect on the compliance of motor vehicle taxpayer. This research contributes by providing empirical evidence regarding the factors that can influence the compliance of motor vehicle taxpayers. The results of this study can be used as a consideration in formulating policies that can enhance the compliance of motor vehicle taxpayers at the Samsat Office of Depok City 1.
Factors Influencing of Tax Evasion: Tax Sanctions, Tax Understanding, and Love of Money. Putri, Yosi Ika; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Research Trend in Technology and Management Vol. 3 No. 3 (2025): Research Trend in Technology and Management (in progress)
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Abstract

This research discusses how tax sanctions, tax understanding, and love of money influence taxpayers' perceptions of tax evasion. The results from the literature review indicate that the influence of these three factors is not always consistent. Tax sanctions can make people afraid to evade taxes if the law is enforced fairly, but they can also lead people to justify evasion if they feel the law is unjust. Tax understanding sometimes encourages compliance, but it can also be exploited to find legal loopholes. Meanwhile, love of money can tempt people to evade taxes for profit, but it can also make them compliant for fear of losing money due to sanctions. Therefore, the influence of these three factors heavily depends on the situation and the values held by each individual
Factors Effect Vehicle Taxpayer Compliance with Income Level as a Moderating Variable Rahmawati, Siska Aprilia; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Research Trend in Technology and Management Vol. 3 No. 1 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i1.100

Abstract

This study discusses how tax knowledge and taxpayer awareness effect taxpayer compliance, considering income level as a moderating factor. The results from the literature review indicate that the influence of these two factors is highly significant in affecting compliance. Tax knowledge can enhance taxpayers' understanding of their obligations, thereby encouraging compliance. On the other hand, taxpayer consciousness can make individuals more responsible in fulfilling their tax obligations. However, income level serves as a moderating factor that effect the relationship between tax knowledge, taxpayer awareness, and taxpayer compliance. Therefore, these findings provide important insights for future research in the field of tax compliance.
The Influence of Oversight, Anti-Fraud Strategies, and Sharia Compliance Audits on Preventive Fraud Efforts (Issuers in the Islamic Financial Institutions Sector on the Indonesia Stock Exchange for the Period 2019-2023) Hafizh, Muhammad Maulana; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Research Trend in Technology and Management Vol. 3 No. 3 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i3.101

Abstract

This study analyzes the effect of Supervision, Anti-fraud Strategy, and Sharia Compliance Audit on Preventive Fraud Efforts. The research population includes issuers in the Islamic Financial Institutions sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2023 period. By using purposive sampling technique, 42 samples were obtained consisting of 8 issuers for six years. Secondary data is obtained from financial reports, sustainability reports, corporate governance reports, and annual reports of issuers. Analysis using Descriptive Statistical techniques, Classical Assumption Test, Hypothesis Test, and Determination Coefficient Test with the help of the Eviews 13 application. The results showed that Supervision has no effect on Preventive Fraud Efforts. Conversely, the Anti-fraud Strategy, and Sharia Compliance Audit have a positive effect on Preventive Fraud Efforts. Simultaneously, Supervision, Anti-fraud Strategy, and Sharia Compliance Audit affect Preventive Fraud Efforts.
Factors that affect the value of a company with profitability as moderation Mukuan, Arthur; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Betty; Puspaningrum, Endah
Research Trend in Technology and Management Vol. 3 No. 1 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i1.104

Abstract

This study aims to look at the influence of managerial ownership and audit committees on the value of the Company with profitability as a moderation variable. This research uses Software Eviews 12. The analysis methods used were panel data regression test, thirst test, langarange multiplier test, determination coefficient test (adjuster R2), and hypothesis test. This study aims to formulate a hypothesis that will guide future research in this field. In compiling this literature review article, the approach used is the library research method, with sources obtained from online platforms such as Google Scholar, Mendeley, and various other academic databases. The results of this literature review highlight the influence of managerial ownership and audit committees on company value, with profitability acting as a moderation variable. The results of this study show that managerial ownership has no effect on the Company's value, the audit committee has a negative effect on the Company's value, and profitability is not able to moderate managerial ownership and the audit committee on the company's value.
The Effect Of Good Corporate Governance, Profitability, and Company Size on Company Value : (Empirical Study on the Infrastructure Sector Listed on the Indonesia Stock Exchange from 2021 - 2023) Inayah, Niswah; Achmad Fauzi; Umi Widyastuti
Research Trend in Technology and Management Vol. 3 No. 3 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i3.98

Abstract

The capital market plays a strategic role in accommodating public investment needs through various financial instruments while providing access to funding for companies to foster economic growth. A decline in stock value, which negatively affects the Composite Stock Price Index (IHSG), highlights the importance of examining internal factors influencing firm value. One such factor is Good Corporate Governance (GCG), which promotes sound management and increases investor confidence. Additionally, a company’s profitability reflects managerial efficiency in utilizing resources and generating sustainable profits. Firm size also serves as a key aspect, indicating the scale of operations and market competitiveness, which may contribute to increasing firm value. This research examines companies in the infrastructure sector listed on the Indonesia Stock Exchange (IDX) over the 2021–2023 period, drawing on a purposively selected sample of 28 firms and a total of 84 observations. To evaluate the impact of internal determinants on firm value, multiple linear regression analysis using a Random Effect Model (REM) was conducted via Eviews 12. Good Corporate Governance (GCG) was operationalized by employing proxies such as the proportion of managerial shareholding, institutional ownership, and the presence of independent commissioners. Profitability was represented through Return on Assets (ROA), whereas firm size was expressed using the logarithmic scale of total assets. To measure the dependent variable, firm value, the Tobin’s Q metric was applied, enabling a data-driven exploration of these internal influences. Based on the analysis results, it was found that managerial ownership and institutional ownership exert a positive and significant influence on firm value. In contrast, the independent board of commissioners and firm size demonstrate a negative and significant effect. Meanwhile, the profitability variable does not show a significant relationship with firm value. These findings contribute to enriching the empirical literature on internal factors affecting firm value and offer practical implications for both management and investors in formulating strategic decisions, particularly within the infrastructure sector.
THE INFLUENCE OF WORK ENGAGEMENT, JOB SATISFACTION, AND ORGANISATIONAL CITIZENSHIP BEHAVIOR ON EMPLOYEE PERFORMANCE FAIZAM CONCRETE SUGIO LAMONGAN M. Gilang Maulana Sti’ady; Lilik Nurcholidah
Research Trend in Technology and Management Vol. 3 No. 1 (2025): Research Trend in Technology and Management (in progress)
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Abstract

This study aims to determine the effect of work engagement, job satisfaction, and organizational citizenship behaviour on employee performance (case study on employees at faizam concrete sugio lamongan). This type of research is quantitative research. The population of this research is all employees at faizam concrete and to determine the number of samples the researcher uses a sample technique so that 40 samples are obtained. Data collection in this study is through surveys to locations and distributing questionnaires. The data collected was then processed using SPSS version 26. The data analysis method uses validity and reliability tests, classical assumption tests, multiple linear regression and t tests (partial regression coefficient tests). The results of the study indicate that work engagement partially has no effect on employee performance, while job satisfaction and organizational citizenship behaviour (OCB) partially affect employee performance.

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