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INDONESIA
Journal The Winners
ISSN : 1412121     EISSN : 25412388     DOI : -
Core Subject : Social,
Arjuna Subject : -
Articles 5 Documents
Search results for , issue "Vol. 20 No. 2 (2019): The Winners" : 5 Documents clear
Firms` Participation in Tax Amnesty Program Engaged in Financial Reporting Manipulation: An Empirical Evidence from Listed Companies in Indonesia Gatot Soepriyanto; Yanto Indra; Olivia The; Arfian Zudana
The Winners Vol. 20 No. 2 (2019): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v20i2.5616

Abstract

The research investigated the relation between firms participated in tax amnesty programs and their tendency to manipulate financial statements. The research explored some unique research settings during Indonesia’s tax amnesty period in 2016-2017. To examine the association, the researchers employed Beneish’s M-Score model to categorize the firm’s tendency to manipulate its financial statements. As the test variable, it classified the firm’s participation in the tax amnesty program with a dummy variable, 1 if the firm participated, and 0 otherwise. To control the variations in financial statements manipulation, it also included firm size, leverage, and profitability in our empirical model. Based on the sample of 796 firm-year observations in the Indonesian Stock Exchange (IDX) from the 2012-2017 period, it is found some evidence that firms participate in tax amnesty programs do not engage in financial statements manipulation. Further analysis of the corporate tax avoidance measures shows that those firms do not engage in tax avoidance activities either. The results suggest that firms participate in the tax amnesty programs are not necessary ‘bad firms’, and they just participate as a ‘symbolic’ gesture to get some indirect benefits of the program.
The Challenges of Student in Indonesia after College Graduates with Career Choice Start: Evidence from Ten Private Universities in Jakarta William Vincent Setiawan; Andi Marlin Fattah; Angga Puspitaningrum
The Winners Vol. 20 No. 2 (2019): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v20i2.5674

Abstract

This research examined the problem of graduates’ and students’ who began entering the workforce in which they have creative potential during college and could be combined university studies with activities in the world of work. A qualitative approach was used in terms of testing how students get a job in the labor market. Data analysis method used semi-structured interviews to 50 graduates in 10 private universities in Jakarta. This research focused on gender aspects that challenge graduates. This research finds that student while working is more dominant among women than men, where many companies in Indonesia are more looking for female workers. The labor market must be balanced with the number of graduates in Indonesia so that human resources can be used to the fullest; there is no unemployment and improve poverty rates in the country. Most male and female graduates have worked after graduating and getting jobs according to their field of expertise. There are students who pursue their master’s programs to support their careers and as employees in Indonesian companies.
Information System Strategic Planning at PT EP-TEC Solutions Indonesia Andry Adrian Tirana
The Winners Vol. 20 No. 2 (2019): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v20i2.5773

Abstract

This research aimed to analyze the internal and external environment of business and information system /information technology (IS/IT), to identify current and future application portfolios, and to develop an Information System Strategic Planning to achieve the vision, mission, and objectives of PT EP-TEC Solutions Indonesia. The data were obtained from the results of interviews, observations, literature study, questionnaires, and analysis of the company’s internal documents. Data were taken from interviewing and questionnaires that were ten managerial levels of 50 employees at PT EP-TEC Solutions Indonesia. The weight on the SWOT IFAS and EFAS matrix used a pairwise comparison method. The method applied descriptive method by using the Information System Strategic Planning framework from Ward and Peppard. The analytical tools used Porter’s Five Forces, PEST, SWOT, Value Chain, IT Balance Scorecard, and McFarlan Strategic Grid. The results of this research indicate that future application portfolio recommendation that supports SI business strategies, IS/IT management strategies, and IT strategies that can help PT EP-TEC Solutions Indonesia in achieving strategic goals. From these results, it can be concluded that there are several proposals for applications, security tools, profiles of knowledge and skills, and recommendations for IS/IT infrastructure that can be applied in the company.
The Effect of Intellectual Capital and Islamic Corporate Governance on Islamic Social Reporting Disclosure with Financial Performance Mediation Ichsan Setiyo Budi; Rahmawati Prof Rahmawati Prof
The Winners Vol. 20 No. 2 (2019): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v20i2.5842

Abstract

This research aimed to examine the indirect effect of Islamic Corporate Governance (ICG) disclosure and Intellectual Capital (IC) on Islamic Social Reporting (ISR) disclosure with financial performance as a mediating variable in Islamic Banking in Indonesia. It used secondary data with annual report data sources and financial statements on Islamic banking in Indonesia. They were testing this research using regression analysis with data for the annual reporting period of 2011 through 2014. The result finds that ROE mediates the effect of ICG on ISR disclosure. This shows that good management of Islamic banks will produce high financial performance so that they are able to carry out their social roles well too. The contribution of this research is to develop a new model of the role of financial performance mediating the effect of ICG disclosure on ISR so that it is beneficial for the development of science.
The Impact of Halal Label, Price, And Brand on the Purchase Decision of Bakso Wagyu in Kota Wisata Cibubur Freddy Pandapotan Simbolon
The Winners Vol. 20 No. 2 (2019): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v20i2.5891

Abstract

The objective of this research was to examine the impact of halal labels, prices, and brand on the purchase decision to buy Bakso Wagyu in Kota Wisata Cibubur. It used associative research, and data were collected through a field survey from the Bakso Wagyu outlet in Kota Wisata Cibubur. A set of questionnaires was distributed to 96 customers of Bakso Wagyu outlet in Kota Wisata Cibubur. Multiple regression analysis assessed the impact on purchase decisions of three key constructs of the halal label, price, and brand. The analysis method used correlation analysis, multiple regressions, and hypothesis testing. The results show three components, namely halal label, price, and brand, simultaneously have a significant influence on the purchase decision. However, the halal label was a variable. That are has the most dominant impact. This research indicates the results that halal labels are important for imported products that are consumed by Indonesian people who are mostly Muslim.

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