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INDONESIA
Business, Management & Accounting Journal
Published by Baca Dulu Publisher
ISSN : 30472261     EISSN : 30467845     DOI : 10.xxxxxx/bisma
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Business, Management & Accounting (BISMA) Journal is a peer-reviewed journal managed and published by BacaDulu Publisher which contains the results of research and thoughts from scholars in the fields of Business, Management, and Accounting both academics and practitioners. Business, Management & Accounting (BISMA) Journal is published periodically three times a year, namely in March, July, and November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2024): BISMA Journal July 2024" : 5 Documents clear
The Impact of Covid-19 on The Financial Performance of Property Companies Listed on The Indonesia Stock Exchange (IDX) sihotang, benget rotua; Putra, Yananto Mihadi
Business, Management & Accounting Journal (BISMA) Vol. 1 No. 2 (2024): BISMA Journal July 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v1i2.38

Abstract

The Covid-19 pandemic is an event of increasing outbreaks of respiratory diseases in humans caused by the corona virus globally. COVID-19 first appeared in the city of Wuhan, China on December 31, 2019. The rapid spread of the Covid-19 outbreak has made the government make a number of anticipations to suppress its growth rate, including making policies, especially in the economic sector, namely implementing Social Restrictions (Physical Distancing). This research was conducted to determine whether there is a relationship between the dependent variable, namely the company's financial performance with the independent variable in the form of the impact of Covid-19 that occurs on property companies listed on the Indonesia StockExchange.This research is a type of quantitative research with the aim of examining the impact of Covid-19 on the financial performance of property companies listed on the Indonesia Stock Exchange (IDX). The research sample was selected using the purposive sampling method as many as 53 Property Companies Listed on the Indonesia Stock Exchange for the 2019-2020 period. Data collection is carried out by Documentation techniques. In this study, the data source used is secondary data. The analytical methods used in this study include: Using Descriptive Statistical Test and Wilcoxon Signed Rank Test.
Framing Smart City in Indonesia's New Capital: Integrating Technology, Culture, and Public Participation Doktoralina, Caturida Meiwanto; Nugroho, Lucky; Putra, Yananto Mihadi; Prabantoro, Albertus Magnus Putut
Business, Management & Accounting Journal (BISMA) Vol. 1 No. 2 (2024): BISMA Journal July 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/

Abstract

The relocation of Indonesia's capital from Jakarta to East Kalimantan is a strategic initiative to address critical issues such as traffic congestion, land subsidence, and severe air pollution, highlighting the urgency of enhancing national resilience. This article examines the application of the smart city concept in developing the new Ibu Kota Negara (Nusantara Capital City/IKN), focusing on integrating information and communication technology (ICT), creativity, and community engagement in urban planning while also exploring how these elements can be adapted to IKN and how prospect theory can be leveraged to boost public acceptance. Through a literature review of global smart city implementations, the study finds that applying smart city principles in IKN can significantly improve public service efficiency, environmental sustainability, and quality of life. Prospect theory suggests that well-framed policy communication can increase public support and reduce resistance to change. This research offers valuable insights for policymakers, providing practical recommendations for effective communication strategies and highlighting the importance of adapting the smart city concept to Indonesia's unique socio-economic context to strengthen national resilience.
Financial Determinants of Corporate Value in Indonesia’s Mining Sector: Insights from the Post-COVID Era Nugroho, Muchamad Aqil; Nugroho, Lucky
Business, Management & Accounting Journal (BISMA) Vol. 1 No. 2 (2024): BISMA Journal July 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/

Abstract

This study investigates the influence of liquidity, sales growth, leverage, profitability, and company size on the value of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The research aims to address the problem of inconsistent findings in the existing literature, particularly within the mining sector, by examining these key financial variables' roles in determining company value. Employing a quantitative approach with descriptive and verifiable methods, the study utilizes secondary data from company annual reports, with a sample of 15 companies selected through purposive sampling, resulting in 90 observations. The analysis is conducted using multiple linear regression. The results reveal that leverage, profitability, and company size significantly influence company value, while liquidity and sales growth do not show a significant impact. These findings highlight the importance of effective leverage management and profitability enhancement in boosting company value, especially in the context of the mining sector, which is prone to external economic fluctuations. The study's implications suggest that company management should prioritize strategies that enhance profitability and manage leverage prudently, while also considering the unique challenges faced by larger companies. The novelty of this research lies in its focus on the post-pandemic period, providing new insights into the relationship between financial factors and company value during an era of economic uncertainty.
The Impact of Capital Structure, Company Size, and Audit Opinions on Financial Reporting Timeliness: A Comparative Study Before and During the COVID-19 Pandemic Ariandy, Christina Novita; Mappayunki, Ratna
Business, Management & Accounting Journal (BISMA) Vol. 1 No. 2 (2024): BISMA Journal July 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/

Abstract

This study aims to analyze the effect of capital structure and company size on the timeliness of financial reporting in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021, with audit opinion as a moderating variable. This study raises the main problem related to how much influence capital structure and company size have on the timeliness of financial reporting and how audit opinion can strengthen this relationship, both before and during the COVID-19 pandemic. The research method used is quantitative with a binary logistic regression and least squares approach. Secondary data were collected from 30 companies with a total of 150 observations. The study results show that before the COVID-19 pandemic, capital structure significantly affected the timeliness of financial reporting. In contrast, company size did not show a significant effect. The audit opinion has been proven to strengthen the relationship between capital structure and reporting timeliness. However, during the pandemic, neither capital structure nor audit opinion had a significant effect, while company size remained unaffected. The implications of this study provide new insights into the importance of considering the role of audit opinion in maintaining the timeliness of financial reporting, especially in crisis conditions such as a pandemic. The novelty of this research lies in the comparative analysis between the periods before and during the COVID-19 pandemic, which reveals the dynamics of the influence of capital structure and company size on the timeliness of financial reporting.
The Effect of Return on Asset, Debt to Equity Ratio, and Current Ratio Towards The Value of Companies Implementing ESG on The Indonesia Stock Exchange in 2023: ESG Risk Rating as a Moderating Variable Nur, Alny Miladia; Utami, Yuni; Hapsari, Ira Maya
Business, Management & Accounting Journal (BISMA) Vol. 1 No. 2 (2024): BISMA Journal July 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/

Abstract

This study aims to determine and analyze the effect of Return On Asset, Debt To Equity Ratio, and Current Ratio on Firm value with ESG Risk Rating as a Moderating Variable in Companies Implementing ESG on the Indonesia Stock Exchange in 2023. This type of research is quantitative. The data used is secondary data. The sample data obtained were 79 research data from 79 companies in 2023. Data analysis techniques using descriptive statistical tests, classical assumption tests, multiple linear regression analysis tests, t-statistic tests, determination coefficient tests (R2), and subgroup moderation tests. Hypothesis testing is carried out using the SPSS 25 program. The results of the study indicate that return on assets has no effect on firm value, debt to equity ratio has a negative effect on firm value, current ratio has a negative effect on firm value, ESG risk rating cannot moderate the effect of return on assets on firm value, ESG risk rating cannot moderate the effect of debt to equity ratio on firm value, ESG risk rating cannot moderate the effect of current ratio on firm value.

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