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Infestasi
Published by Universitas Trunojoyo Madura
ISSN : 02169517     EISSN : 24608505     DOI : doi.org/10.21107/infestasi
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 288 Documents
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Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Nilai Perusahaan Sub Sektor Perbankan Lutfiatus Sholikhah; Rini Rahayu Kurniati; Khoiriyah Trianti
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.25122

Abstract

The aim of this study is to examine the impact of financial performance, namely earning per share (EPS) and debt to equity ratio (DER), as well as corporate governance, namely managerial ownership (MO) and institusional ownership (IO), on firm value measured by price to book value (PBV). Employing a quantitative approach, this research analyzes data extracted from the annual reports of 14 selected companies in the Banking sub-sector from 2018 to 2022. By employing purposive sampling technique, a total of 70 research samples were collected and analyzed using IBM SPSS version 27. The method utilized is multiple linear regression analysis. According to the research findings, earning per share (EPS), managerial ownership (MO), and institusional ownership (IO) in partial t-tests significantly influence firm value (PBV). Meanwhile, debt to equity ratio (DER) in partial t-tests does not significantly affect firm value (PBV). The results indicate that both financial performance (EPS and DER) and corporate governance (MO and IO) have significant impacts on firm value (PBV). The company must increase EPS and managerial ownership to attract investors and enhance its value. Additionally, effective management of DER is necessary to maintain financial stability. Good management of institutional ownership can enhance oversight and company performance, ultimately increasing the company’s value in the capital market
The Effect of Profitability, Liquidity, Leverage, Firm Size, Operating Capacity, and Retained Earnings Towards Financial Distress: Evidence from Energy Companies Fatimah Adityaningrum; Mei Nia Widyaningrum; Mahirun Mahirun
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.23088

Abstract

This research aims to anticipate the possibility of financial distress by analyzing fundamental company financial factors such as profitability, liquidity, leverage, firm size, operating capacity and retained earnings ratio, specifically in energy sector companies listed on the Indonesia Stock Exchange in 2018-2022. The type of research carried out is causal associative research. This research data uses secondary quantitative panel data. The population in this study are energy companies listed on the Indonesia Stock Exchange in the 2018-2022 period. This sector was selected due to indications that energy companies were facing financial difficulties during the pandemic, as evidenced by several energy companies being delisted from the stock exchange. The sampling technique used was purposive sampling, obtaining 58 companies as research samples with five years of observation, resulting in 290 total observation data. The technique used for analysis is logistic regression with the help of EViews 13 software. The results of this study show that liquidity, firm size, and retained earnings hurt financial distress, while leverage has a positive effect on financial distress. Meanwhile, profitability and operating capacity do not affect financial distress. This research provides empirical evidence about the factors that influence financial distress and contributes to the signaling theory application literature in predicting bankruptcy conditions through financial distress analysis. Thus, this research could be a consideration for stakeholders when making decisions.
Analisis Komparasi Penghitungan Kalkulasi Biaya Produksi Batik Pada Usaha Mikro Kecil dan Menengah Putri Syuraifah Hamzah; Atik Emilia Sula
InFestasi Vol 19, No 2 (2023): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v19i2.22765

Abstract

Penelitian ini bertujuan untuk melakukan analisis komparasi perhitungan harga pokok produksi versi pemilik usaha batik di Tanjung Bumi dengan perhitungan menggunakan metode full costing. Penelitian ini juga melakukan telaah dampak adanya potensi perbedaan penghitungan terhadap laba yang akan diperoleh. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus yang dilakukan pada beberapa Usaha Mikro Kecil dan Menengah (UMKM) yang bergerak pada industri Batik di Tanjung Bumi. Hasil penelitian menunjukkan adanya indikasi perbedaan hasil perhitungan harga pokok produksi antara metode full costing dan teknik pengitungan manusal. Hasil perhitungan dengan metode full costing menghasilkan nilai harga pokok produksi yang jauh lebih tinggi dibandingkan menurut perhitungan pemilik usaha batik. Hal ini dikarenakan pada metode full costing mampu melakukan telaah unsur biaya secama komprehensif dibandingkan pencatatan versi pencatatan usaha secara manual. Full costing dapat mengindentifikasi biaya penggerak secara detail baik biaya bahan baku, biaya overhead pabrik tetap maupun overhead pabrik variabel serta biaya tenaga kerja. This research aims to carry out a comparative analysis of the calculation of the cost of goods produced by batik business owners in Tanjung Bumi using the full costing method. This research also examines the impact of potential differences in calculations on the profits to be obtained. This research uses a qualitative method with a case study approach carried out on several Micro, Small, and Medium Enterprises (MSMEs) operating in the Batik industry in Tanjung Bumi. The research results show indications of differences in the results of calculating the cost of production between the full costing method and manual calculation techniques. The results of calculations using the full costing method produce a value of the cost of production that is much higher than according to the calculations of the batik business owner. This is because the full costing method can review cost elements as a whole compared to manually recording the business record version. Full costing can identify driving costs in detail, both raw material costs, fixed factory overhead costs, and variable factory overhead costs as well as labor costs.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Konservatisme Akuntansi Terhadap Nilai Perusahaan Mohammad Sholihin; Fina Fitriyana
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.23733

Abstract

This study aims to examine the effect of tax planning, deferred tax expense, and accounting conservatism on firm value. The research population is LQ45 companies listed on the Indonesia Stock Exchange (IDX). Determination of the sample using purposive sampling technique, obtained as many as 18 companies with 90 observation data. The analysis technique and hypothesis testing were carried out with panel data regression analysis through Eviews 9. The results of this study indicate that tax planning and deferred tax expense has no effect on firm value, while accounting conservatism have an effect on firm value. Simultaneously tax planning, deferred tax liabilities, and accounting conservatism affect firm value. Conservative accounting principles that have been applied in financial reports are considered as a positive signal by investors that management or agents have taken conservative steps to prevent exaggeration of com-pany assets and income. Positive signals from investors will be able to increase and increase the value of the company which is reflected in the share price on the capital market. 
Dewan Redaksi & Daftar Isi Dewan Redaksi Daftar Isi
InFestasi Vol 19, No 2 (2023): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengaruh Beban Kerja, Kompetensi, Komitmen Organisasi, Locus of Control, Profesionalisme Terhadap Kinerja Auditor Ni Kadek Norma Brahandayani; Ni Luh Gede Novitasari; Ni Luh Putu Widhiastuti
InFestasi Vol 19, No 2 (2023): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v19i2.14395

Abstract

Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris pengaruh beban kerja, kompetensi, komitmen organisasi, locus of control dan profesionalisme terhadap kinerja auditor pada Kantor Akuntan Publik Kota Denpasar. Penelitian ini  menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik Kota Denpasar. Kantor Akuntan di Kota Denpasar. Dalam penelitian terdapat sebanyak 53 responden pada 13 Kantor Akuntan Publik di Kota Denpasar. Teknik pengambilan sampel dalam penelitian ini menggunakan metode sampling jenuh. Alat analisis yang digunakan untuk menguji hipotesis adalah analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa beban kerja, komitmen organisasi, locus of control, dan profesionalisme tidak berpengaruh terhadap kinerja auditor. Kompetensi auditor berpengaruh positif terhadap kinerja auditor. Penelitian selanjutnya dapat mengembangkan penelitian ini dengan menggunakan variabel lain yang secara teoritis berpengaruh terhadap kinerja auditor, seperti pengalaman kerja The performance of the auditor in auditing really needs to be considered, both in terms of his abilities and attitudes. In order for an auditor to perform well, an organization needs to pay attention to factors that affect the auditor's performance. This research aims to test and obtain empirical evidence of the influence of Workload, Competency, Organizational Commitment, Locus Of Control and Professionalism on auditor performance at the Public Accounting Firm in Denpasar City.The population in this study is an auditor who works at the Public Accounting Firm in Denpasar City. In the study there were as many as 53 respondents at 13 Public Accounting Firms in Denpasar City. The sampling technique in this study is using saturated sampling methods. The analytical tool used to test hypotheses is multiple linear regression analysis. The results of this study stated that the workload, organizational commitment, locus of control, and professionalism, have no effect on the performance of the auditor. And competency of the auditor positively affect the performance of the auditor.Further research can develop this research using other variables that theoretically have an influence on the auditor's performance, such as work experience.
Implikasi Artificial Intelligence Pada Aspek Perpajakan Puji Rahayu
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.25002

Abstract

The presence of artificial intelligence (AI) has changed business practices and has had an impact on employment and professions. Meanwhile, the income received by workers and professionals is the object of income tax. If there is a decrease in labor revenue and professional service users, it may also be followed by a decrease in tax revenue from the income tax sector. The purpose of this study is to determine the implications of AI on taxation aspects. This research uses qualitative methods with descriptive data analysis. The results show that AI has a positive impact on making it easier for taxpayers to carry out tax obligations, improve tax services, detect tax fraud, and potentially increase tax revenue from the Income Tax Article (ITA) 17 (2), Value Added Tax (VAT), and ITA 23 sectors for delivery services. The negative impact of AI is a decrease in tax revenue from ITA 21 or ITA 23 for expert services, followed by a decrease in personal income tax for these experts and employees. Recommendations for domicile tax certificate (DGT) as a consideration for making policies related to income tax for the use of AI. In addition, as a consideration, it also makes regulations for the Ministry of Manpower to protect professional experts and labor, the Ministry of Communication and Information to protect AI user data, the Ministry of Education and Culture to protect the profession of educators and review the use of AI in education, IAI the education compartment as a consideration for planning a curriculum for accounting education to keep pace with technological developments or AI. 
Analisis Kontrak Pengelolaan Dana Anggaran Pendapatan dan Belanja Daerah Saat Pemilukada Rusdianto Rusdianto; Dewi Amalia; Gebi Misti; Indah Shofiyah
InFestasi Vol 19, No 2 (2023): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v19i2.22845

Abstract

Penelitian ini bertujuan untuk mengkaji penggunaan kontrak pengelolaan dana di Indonesia dengan menggunakan belanja daerah pada Anggaran Pendapatan dan Belanja Daerah (APBD) pada saat pemilukada. Penelitian dilakukan dengan membandingkan belanja hibah, belanja bantuan sosial, belanja bantuan keuangan, belanja pegawai, dan belanja modal saat pemilukada dengan sebelum pemilukada dan setelah pemilukada pada daerah petahana yang kembali menang. Metode pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Perbandingan dilakukan dengan menggunakan data laporan keuangan belanja daerah yang bersumber APBD tahun 2017 (sebelum pemilukada), 2018 (saat pemilukada), dan 2019 (setelah pemilukada) dengan melalui uji wilcoxon. Hasil penelitian menunjukkan adanya kecenderungan penggunaan belanja hibah, dan belanja pegawai yang meningkat saat pemilukada, sedangkan belanja modal menurun saat pemilukada. Belanja bantuan sosial dan belanja bantuan keuangan meningkat setelah pemilukada. Penelitian ini memberikan implikasi pentingnya memperkuat regulasi dan tata kelola keuangan yang baik pada pemerintah daerah. This research aims to examine the use of discretionary funds in Indonesia through local government spending in the regional budget during regional election periods. The study was conducted by comparing grant spending, social assistance expenditure, financial assistance, employee expenditure, and capital expenditure during regional election periods with those before and after the election in regions where the incumbent leader was re-elected. The sampling method used was purposive sampling. The comparison was made using financial expenditure data from the APBD in 2017 (before election), 2018 (during election), and 2019 (after election) testing with wilcoxon. The results indicate a tendency for increased grant and employee expenditure during election periods, while capital spending decreases during the election. Social assistance expenditure and financial assistance increase after the election. This research implies the importance of strengthening regulations and good financial governance in local government.
Prefence, Editorial Board, Table of Contence Editorial Board & Table Of Contens
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.26259

Abstract

Indeks Penulis & Reviewers indeks penulis dan author
InFestasi Vol 19, No 2 (2023): DESEMBER
Publisher : Universitas Trunojoyo Madura

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Abstract

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