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Adpebi Science Series
Published by Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia
ISSN : -     EISSN : 28298438     DOI : https://doi.org/10.54099/ass
Core Subject : Economy, Humanities, Agriculture, Social, Engineering,
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Economics, Econometrics & Finance Environmental Science
Adpebi Science Series is a scientific media as a forum for publication of research results, literature reviews, and/or ideas from various disciplines. This Proceeding is a joint publication forum for Humanities and Social Sciences, as well as Science and Technology which aims to develop human civilization in a better direction, including: Humanities, Social Science, Law, Policy, Management, Engineering, Information Technology, Electrical Engineering, Physics, Medical Science, Biology, and Physical Education
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 23 Documents
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Search results for , issue "Vol. 1 No. 1 (2024): 2nd InCAFA" : 23 Documents clear
The Effect Of Profitability And Leverage On Firm Value With Risk Management Disclosure As Moderating And Firm Size As Control Shafaranti Wandira; Novita
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.370

Abstract

This research aims to determine investors' interest in investing by looking at the firm value. Some factors are profitability, leverage, risk management disclosure and company size. Data analysis uses a Multiple Regression Analysis model using SPSS 26 to produce a comprehensive view regarding interactions between variables. The sample used in this research consisted of 32 manufacturing companies in the pharmaceutical sector and food and beverage sector spanning the period 2020-2022 using a purposive sampling method for sampling. The research method used is quantitative. The data used is secondary data such as financial reports and annual reports. The research results show that profitability has a significant positive effect on company value, leverage and company size have no effect on company value. Risk management disclosure can moderate profitability and leverage on company value. The regression model shows that the influence of profitability and leverage on company value is only 22.5% and the remaining 77.5% is influenced by other things not included in the research.
ERPNext for Effective Budgeting: Overcoming Project Financial Management Challenges in System Integrator Company Azka, Aditya Fadillah; Nurul Aisyah
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.371

Abstract

The process of implementing system integration by a system integrator company is a complex activity and requires good coordination between the various departments involved. The use of Enterprise Resource Planning (ERP) systems can help system integrator companies to improve the efficiency and effectiveness of the system integration implementation process. The purpose of this study focuses on examining the benefits of using ERPNext in the budgeting implementation process by system integrator companies. This study analyzes primary data in the company through an applied research approach. Data was collected through in-depth budgeting implementation interviews with key informants at system integrator companies that will use ERPNext. The results showed that the use of ERPNext in the budgeting process has several benefits, including: increasing the efficiency and effectiveness of the budgeting administrative process, improving collaboration and communication between departments involved in the project, increasing transparency and accountability of the project process, and improving the quality of project results.
The The Effect of The Board of Commissioners, Audit Committee and Sharia Supervisory Board on Disclosure of Islamic Social Reporting in Sharia Banking in Indonesia Qur'Ani , Fiar Hening; Husnul Khotimah
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.372

Abstract

This study aims to examine the effect of the Board of Commissioners, Audit Committee and Sharia Supervisory Board on the disclosure of Islamic Social Reporting (ISR) at Islamic Commercial Banks in Indonesia in 2015 - 2020. Hypothesis testing is carried out using panel data regression analysis . The results showed that the Board of Commissioners had no significant effect on Islamic Social Reporting (ISR). While the Audit Committee and Sharia Supervisory Board have a positive and significant impact on Islamic Social Reporting (ISR). The results of this study indicate that good corporate governance is very important for the disclosure of information on Islamic Social Reporting at Islamic Commercial Banks.
Do Firm Characteristics Influence Tax Risk? Fadillah, Muhammad Akmal; Nurul Aisyah
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.373

Abstract

Tax risk, in a way widely defined as gathering from all over the risk that will give rise to the consequences, is not desired from position taxation; one of them is that the amount of taxes is not certain and true tax avoidance. The aim of this study is to examine whether firm characteristics influence firm tax risk. Indicators that become variable characteristics of a company consist of size, profitability, growth in sales, and financial constraints. The population in this research is companies manufacturing listed on the Indonesian Stock Exchange in 2020–2021. The retrieval method used in this research was purposive sampling, and 94 samples were collected. The type of data used is secondary data taken from www.idx.co.id. The result of the study indicated that size, profitability, and growth sales had no effect on tax risk. However, financial constraints are proven to have a significant positive effect on tax risk.
The Effect of Income Shifting Incentives on Tax Avoidance Febriyanti, Ria Syifa; Nurul Aisyah
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.374

Abstract

This research aims to examine the effect of income-shifting incentives, which consist of multinationality, transfer pricing aggressiveness, thin capitalization, and intangible assets, on tax avoidance. This research uses the fixed effect model (FEM) method. The population in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2022 period, with a sample of 95 companies taken using the purposive sampling method. This research finds that the multinationality variable positively and significantly affects tax avoidance. Meanwhile, other variables do not have a significant effect on tax avoidance. This research was only conducted on manufacturing companies listed on the IDX in 2019–2022, so it cannot compare the conditions of all multinational manufacturing companies. This research can be a reference for future researchers on the same research topic. Apart from that, it is hoped that this research can be used in decision-making for companies that want to reduce the tax burden by practicing multinationality, transfer pricing aggressiveness, thin capitalization, or intangible assets.
Analysis of The Application of The Internal Control System in The Cash Disbursement Procedure For Security Costs Case study: Notary Office Hesti Sulisiati Bimasto, SH Nurchasannah, Dwi; Ramayanti, Rizka
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.375

Abstract

Internal control of cash disbursements is a process of comparing actual performance with what should be or is planned regarding cash receipt procedures. This research was conducted with the aim of finding out the effectiveness of the implementation of the internal control system for COSO-based cash disbursement procedures at the notary office Hesti Sulistiari Bimasto, SH in Jakarta. The method used in this research is qualitative. Data was obtained from the analysis and interpretation process in accordance with the theory discussed. Primary data was obtained through interviews with the finance department regarding the internal control system in the cash disbursement procedures carried out, while secondary data was obtained in existing form or data already owned by the agency such as invoices, receipts, financial reports and other documents related to cash receipt system. The results of the research reveal that the implementation of the internal control system in cash disbursement procedures at the notary office Hesti Sulistiati Bimasto, SH in Jakarta is still deviant. There are irregularities in the distribution of duties and responsibilities, as well as verification in cash disbursement procedures. Thus, by carrying out this research, it is hoped that the implementation of the internal control system at the notary office Hesti Sulisiati Bimasto, SH, especially the cash receipts accounting system, can be implemented and run well so that the company can achieve its goals.
The Influence of Herding Bias, Mental Accounting, and Loss Aversion on Investment Decision Making in Users Bibit Application Nazwa Kheira; Sri Opti
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.379

Abstract

This study aims to determine the effect of Herding Bias, Mental Accounting, and Loss Aversion on investment decisions in users Bibit application. The population in this study are investors in active users of the Bibit application. The data source in this study is primary data obtained from distributing questionnaires through social media. The sampling technique used purposive sampling technique, so that 160 respondents were obtained. Technical data analysis using descriptive analysis and SEM-PLS which consists of the outer model (reliability test and validity test) and inner model (R-Square test and t statistical test) with the SmartPLS 3 program. The results showed that Herding Bias, Mental Accounting, and Loss Aversion affect Investment Decision Making
the The Influence Of Tax Sanctions, Motivation, Socialization, And Implementation E-Filing On The Compliance Of UMKM Taxpayer : MSME Taxpayer Compliance, Tax Sanctions, Motivation, Socialization, Implementation of e-filing khoirina farina
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.380

Abstract

Taxes have a very important role in the Indonesian economy because taxes are the main source for the State of Indonesia to fund the State Budget (APBN). Factors that can be emphasized by the apparatus in increasing tax compliance are providing tax sanctions, motivation to pay taxes, and socializing tax regulations either through counseling, moral appeals either with media billboards, or billboards, or opening tax regulation sites that can be accessed by taxpayers at any time. Based on this, the research objective is to examine the effect of tax sanctions, tax motivation, socialization, and the application of e-filing on taxpayer compliance. This study uses a quantitative method with a random sampling method approach. Data collection technique through Questionnaire. The questionnaires were collected at Metro Tanah Abang Market and the respondents in this study were 110 people. The results showed that tax sanctions did not affect taxpayer compliance. Other variables, namely motivation, tax socialization, and the implementation of e-filing, have a positive and significant influence on MSME taxpayer compliance.
Identity Theft In Peer-To-Peer Lending Platform Ika Oktaviana Dewi; Imam Wahyudi; Nanang Setiawan
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.381

Abstract

This research aims to determine the mode of data theft in the pinjol or peer to peer lending platform. Peer to peer lending became popular during the pandemic and is an alternative to fulfill temporary financial needs due to the access and convenience offered by fintech providers, so that people prefer fintech over other financial entities. The method used in writing this article is a literature study of identity theft on peer to peer lending platforms. The main data in the library study method is secondary data sourced from books, the internet, articles, laws and other documents related to this research. The research results show that with the emergence of fintech as a manifestation of the industrial revolution 4.0, especially during the pandemic, fintech is using this opportunity to expand its scope by involving more customers. However, the difficulty for customers or fintech users to differentiate between legitimate and illegal loans provides opportunities for illegal loans to exploit as many victims as possible. One of the modus operandi of illegal loans is to insert spyware through smartphone access permits, which are then used to register or apply for financing with loans
Do Stakeholder Pressure and Profitability Matter to The Quality of Sustainability Report? Pratiwi, Andien Mirza; Lastiati, SE.Ak., MHRM., M.Ed.St., CA, Anies
Adpebi Science Series Vol. 1 No. 1 (2024): 2nd InCAFA
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v1i1.382

Abstract

This research aims to examine the relationship between stakeholder pressure (SP) and sustainability reporting quality (SRQ). This research method is quantitative. The sample for this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) in 2020-2022. The research data source uses financial report data, annual reports, and sustainability reports. Stakeholders pressure' impact, with its 4 main indicators, on the quality of the company's sustainability report. Moreover, this study also evaluate the role of profitability in strengthening the stakeholders pressure's influence on sustainability reporting quality. The results show that stakeholder pressure is proven to have a positive and significant effect on sustainability reporting quality and the profitability also strengthens the effect.

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