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INDONESIA
Interconnection: An Economic Perspective Horizon
Published by First Ciera Publisher
ISSN : 29886554     EISSN : 29886562     DOI : https://doi.org/10.61230/interconnection
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Interconnection: An Economic Perspective Horizon is a journal that discusses the relationship or connection between various aspects of the economy and has a broad perspective and its reach covers various related fields such as economic policy, financial markets, investment, international trade, and so on. This journal also takes a more forward-looking perspective with the aim of understanding economic trends and changes that may occur in the future.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 1 No. 3 (2023): Interconnection: An Economic Perspective Horizon" : 5 Documents clear
The Effect of Profitability on Cash Dividends in Consumer Goods Industry Sector Companies on the Indonesian Stock Exchange (Period 2015-2019) Hia, Epifania
Interconnection: An Economic Perspective Horizon Vol. 1 No. 3 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i3.50

Abstract

The purpose of this study was to determine the effect of profitability by using the Return on Equity (ROE) variable on cash dividends. This study examines the independent variable, namely profitability taken from ROE (Return on equity), and the dependent variable, namely Cash Dividend. This research was conducted on companies in the Consumer Goods Industry sector listed on the IDX for the 2015-2019 period. The study was conducted on 53 companies in the Consumer Goods Industry sector and there were only 5 companies that met the sampling criteria. The research data is secondary data in the form of financial statements of 5 companies in the Consumer Goods Industry sector published on the IDX. The study analyzed the relationship between financial performance with the variable Return on Equity (ROE) and Cash Dividend. The statistical method used is simple linear regression by testing the classical assumptions first. Partial test results (t-test) obtained Return on Equity (ROE) known t-count (6.235) < t-table (2.0687) and Sig. (0.00) <0.05, which means that the Return on Equity (ROE) variable has a significant effect on cash dividends for Consumer Goods Industry Companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The results of the simple linear regression test are Y = 50,194 + 4.875X1 + e, it is known that the value of constant (a) is 50,194 and the value of the ROE variable is (4.875) where every one unit increase in ROE will increase the value of cash dividends by 4.875. The results of the R Square test show that the R Square value is 0.628 or 62.8%, which means that the ROE variable only affects cash dividends of 62.8%. The rest of 37.2% is influenced by other variables that are not included in the study.
Analysis of the Effect of Financial Performance on Stock Returns in Manufacturing Companies (Basic Industry & Chemical Sector, Cement Sub-Sector Listed on the IDX for the 2018 – 2020 Period) Ndruru, Ariston
Interconnection: An Economic Perspective Horizon Vol. 1 No. 3 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i3.51

Abstract

This study aims to determine the analysis of the effect of financial performance on the company's stock returns. The financial ratios used in this research are Current Ratio, Det to Equity Ratio and Total Asset Turn Over. This study uses secondary data, namely the financial statements of manufacturing companies in the basic industrial sector and the cement sub-sector chemical listed on the Indonesia Stock Exchange in the period 2018 – 2020. This financial report is accessed through www.idx.id. The population in this study are all manufacturing companies in the basic and chemical industry sectors listed on the IDX in the 2018-2020 period. The data collection method is purposive sampling so that the number of samples obtained is 6 companies with 3 years of observational financial statements. Data analysis techniques used are descriptive statistics and multiple linear regression analysis. The first analysis process uses descriptive statistics, classical assumption test, multiple regression analysis and then hypothesis testing. The results of this study partially show that CR, DER and TATO have no effect on stock returns in manufacturing companies in the basic and chemical industrial sectors listed on the IDX for the period 2018-2020.
Analysis of Tax Collection on Revenue from Tax Arrears (Empirical Study at KPP Pratama Tampan) Sagita, Kamala
Interconnection: An Economic Perspective Horizon Vol. 1 No. 3 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i3.52

Abstract

Tax is one form of state revenue that contributes the largest percentage compared to other income sectors such as oil and gas (oil and gas) and non-oil and gas. The success of a country in collecting taxes from its citizens will certainly benefit the economic stability of the country concerned. Sustainability of state revenues from the tax sector is needed because tax revenues are the main source of state revenue and expenditure budget revenues. This research method is quantitative research, quantitative research can be interpreted as a research method based on the philosophy of positivism, used to examine a particular population or sample, data collection using research instruments, quantitative/statistical data analysis, with the aim of testing the established hypothesis. at the end of the output, it can be seen that the constants and variables of Tax Collection are statistically larger. At the constant which is 0.06 and the variable Tax Collection which is 0.011, both of which are below 0.05. The tax collection variable has a Sig value of 0.011 (0.05) and concludes that tax collection has a partial effect on tax arrears receipts. The Sig value shows that 0.011 is below 5% which indicates that more and more people are aware of paying tax arrears. The constant coefficient value of 4.143 with a positive sign indicates that when it is assumed that there is no income and religiosity, then the people of Pekanbaru City are actually already obedient in paying taxes. Given the figure of sig 0.006 (below 5%) it means that the basic potential of the Pekanbaru community is indeed obedient to paying taxes.
Internet Understanding Moderates the Influence of Technology Acceptance Model and Digital Taxation on Taxpayer Compliance Sevendy, Tandy; Suhardjo, Suhardjo; Renaldo, Nicholas; Remy, Adrian; Meyer, Kaspar
Interconnection: An Economic Perspective Horizon Vol. 1 No. 3 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i3.53

Abstract

This study seeks to evaluate the influence of the Technology Acceptance Model and Digital Taxation on Tax Compliance, incorporating Internet Understanding as a moderating variable. The research employs multiple regression analysis and moderation calculations using the interaction method, with the Smart PLS application for processing questionnaire data. The sample consists of 194 individual taxpayers involved in businesses or independent work in Riau Province. The results indicate that the Technology Acceptance Model and Digital Taxation do not exert a significant impact on tax compliance. However, Internet Understanding demonstrates a substantial positive effect on Tax Compliance. Additionally, the moderation of Internet Understanding in relation to the Technology Acceptance Model and Digital Taxation significantly enhances their positive effects on Tax Compliance.
Exploring the Human Element: A Qualitative Study of the Use of Human Resources Accounting in an Organizational Context Tanjung, Amries Rusli; Komardi, Dadi; Renaldo, Nicholas; Reilly, William; Yu, Hou
Interconnection: An Economic Perspective Horizon Vol. 1 No. 3 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i3.54

Abstract

This qualitative research explores the impact of Human Resources Accounting (HRA) on organizational dynamics, recognizing human capital as crucial for sustained success. Titled "Exploring the Human Element," the study delves into HRA, acting as a bridge between qualitative human aspects and quantitative financial demands. Despite the increasing acknowledgment of human resources' pivotal role, the intricacies of HRA implementation remain unexplored. Through in-depth interviews and thematic analysis, the research uncovers motivations, challenges, and perceived benefits of HRA in selected organizations. It introduces novel aspects, emphasizing the human element, identifying motivations and challenges, exploring perceived benefits, considering contextual nuances, integrating ethical considerations, and outlining implications for future research. The findings highlight the influence of organizational context on HRA outcomes, emphasizing the need for ethical practices. The study offers insights into motivations, challenges, and benefits of HRA adoption, paving the way for future research on longitudinal impacts, comparative analyses, and emerging technology integration. In conclusion, this research provides valuable insights for academia and practitioners, guiding organizations in strategically integrating HRA for holistic human capital management and sustainable success.

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