Publication Search

This study aims to examine the impact of digitalization on technological innovation in Micro, Small, and Medium Enterprises (MSMEs) through a qualitative literature review approach. In the era of digital transformation, MSMEs face various opportunities and challenges. Digitalization has the potential to enhance MSMEs' competitiveness by accelerating product, service, and business process innovation, but it also requires them to overcome limitations such as limited technological skills and financial constraints. By analyzing previous studies using the bivariate probit model, this study finds that digital technology adoption is positively correlated with increased innovation in MSMEs. Digitalization has been shown to expand market access, improve operational efficiency, and strengthen MSMEs' adaptability to changes in the business environment. However, internal and external barriers, such as low digital literacy and limited funding access, remain significant obstacles. This study emphasizes the importance of support from the government and related institutions in providing training and funding access so that MSMEs can fully leverage digitalization for sustainable innovation.

The aim of this research is to determine the effect of tax aggressiveness, profitability, leverage, and an independent board of commissioners on corporate social responsibility disclosure with company size as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange. The period used in this research is 4 years, starting from 2018-2021. This study uses a quantitative approach. The population in this study were 67 infrastructure companies that were still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and a sample of 13 companies was obtained. The data analysis technique used is moderated regression analysis (MRA). The results of the research show that partially tax aggressiveness, company size has a positive effect on corporate social responsibility disclosure, profitability, leverage, an independent board of commissioners has no effect on corporate social responsibility disclosure, company size is able to moderate tax aggressiveness towards corporate social responsibility disclosure, and company size does not. able to moderate profitability, leverage, independent board of commissioners on corporate social responsibility disclosure. Simultaneously, tax aggressiveness, profitability, leverage, independent board of commissioners, and company size have a positive and significant effect on corporate social responsibility disclosure. The ability of the variables tax aggressiveness, profitability, leverage, board of commissioners and company size to explain Corporate Social Responsibility disclosure is 21% as shown by the large adjusted R square value. Meanwhile, the remaining 79% is influenced by other variables.

This research aims to demonstrate the impact of Environmental Performance and Environmental Costs on Financial Performance and Leverage as Intervening variables in manufacturing companies listed on the Indonesian Stock Exchange throughout the period of 2019-2021.This research falls under the category of quantitative research, utilizing secondary data sourced from financial reports or annual reports released by companies listed on the Indonesian Stock Exchange. The data gathering method employed is the purposive sampling technique, with a selection criterion of 50 companies. This results in a total of 150 data points available for analysis. This study employs descriptive analysis techniques and utilizes the SPSS v26 software for data analysis.      Based on the findings of this study, only three hypotheses were confirmed, while the remaining four were disproven. There is no correlation between Environmental Performance and Leverage, but Environmental Costs do have an impact on Leverage. On the other hand, Environmental Performance does influence Financial Performance, while Environmental Costs do not. Financial performance is not influenced by leverage. The relationship between Environmental Performance and Financial Performance is not influenced by Leverage, and Leverage is not considered an Intervening variable. However, there is a significant influence of Environmental Costs on Financial Performance.

Tax evasion can be defined as the activity of avoiding taxes by citizens or entities that are obliged to pay taxes in order to reduce the tax costs that must be paid by utilizing the tax law which has loopholes and weaknesses. This research aims to explain whether company size, leverage and profitability influence tax avoidance or not. The research took 24 samples of manufacturing companies listed on the Indonesian Stock Exchange for the 2017 - 2019 period. The data used was collected through purposive sampling and using panel data regression analysis techniques through one qualitative and six quantitative tests. The final conclusion concludes that company size as the first variable has a positive influence on tax avoidance, so that it means companies with large sizes tend to avoid tax avoidance. The second variable, namely leverage, has the result of having no influence on tax avoidance. Third, profitability has a negative influence on tax avoidance, meaning that companies with large profits will increase the company's tendency to avoid taxes.

This study aims to analyze and obtain evidence regarding the effect of leverage, company size, and probility on corporate value in manufacturing companies listed on the Indonesia Stock Exhange for the 2017-2019 period. In this study, there are 3 independent vaiables tested, namely Debt to Equity (DER), Indikator Size (LN), and Return On Asset (ROA). And there is 1 dependent variable, namely Price to Book Value (PBV). The numbers of sample used are 21 manufacturing companies sub sector consumer goods onthes Indonesia Stock Exchange (IDX), the sampling technique used was purpose sampling. The analysis method used is the panel data regression analysis method using the Fixed Effect Model.the research result prove that leverage has no effect on corporate value, company size has negatif effect on corporate value, and probility has a positif effect on corporate value.

This research aims to analyze Working Capital Management and Leverage on Profitability Through Good Corporate Governance (Empirical Study of Consumer Cyclicals Sector Companies Listed on the Indonesian Stock Exchange (BEI) for the 2020 – 2022 Period. The research population is all listed Consumer Cyclicals sector companies on the Indonesia Stock Exchange (BEI) for the period 2020 - 2022 with a total of 139 companies, the sample that has been determined in this research is 31 companies using non-probability sampling techniques with the Purposive Sampling method. Data analysis in this research uses the SmartPLS program. Hypothesis testing using the SEM-PLS approach. The results of the analysis and discussion of Working Capital Management have an effect on Profitability, Leverage has no effect on Profitability, Good Corporate Governance has an effect on Profitability, indirectly  Working Capital Management has no effect on Profitability through Good Corporate Governance, and indirectly h Leverage has no effect on Profitability through Good Corporate Governance in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2020 – 2022 Period.    

The company’s value is evidence that the entity has tried to run the company’s operation well with maximum profit and is a useful indicator for investors and shareholders, as it describes the success of an entity that can be seen from the price of shares. From that understanding it was decided to testing and proving the significance of profitability (ROE), company size (SIZE), leverage (DER), and liquidity (CR) towards company’s value (PBV). This type of research is the entire property and real estate companies listed on the Indonesian Stock Exchange (IDX) and sampling using purposive sampling with the final sample of 90 surveys. Double linear regression for data analysis methods using the help of SPSS software. From this study obtained results and proved that profitability (ROE) and leverage (DER) have an influence towards company’s value. Whereas, company’s size (SIZE) and liquidity (CR) proved to have no influence towards company’s value.

This research aims to examine the effect of disclosure of sustainability reports and intellectual capital on company value with company size, profitability and leverage as control variables. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2018-2022. The data analyzed comes from secondary data taken from annual reports and sustainability reports listed on the Indonesia Stock Exchange. Sample selection was carried out using a purposive sampling technique, so that a sample of 82 data was analyzed. The analytical method used in this research is multiple linear regression. The research results show that disclosure of sustainability reports and intellectual capital have no effect on company value. Testing the control variable for company size has no influence on company value. Meanwhile, profitability and leverage have a positive and significant effect on company value.

This research is motivated by the existence of a high level of public trust in banking is closely related to the assessment of banking performance in terms of liquidity ratio analysis. The purpose of the study is to determine the level of bank liquidity and what policies will be carried out by banks against the ratio results. The method used in the research is the literature review method with data in the form of references to evaluate liquidity ratios in banking. The results obtained in this study from Table RQ1 the types of liquidity ratios that are often used in measuring the level of banking liquidity are the quick ratio and cash ratio. While Table RQ2 the advice that can be given is that banks must be able to pay attention and evaluate their assets. So it can be concluded that in general the types of liquidity ratios that are often used to calculate the level of bank liquidity are the quick ratio and cash ratio and further banking policy suggestions to use more diverse types of liquidity ratios. Ajmadayana, C. P., Akmalia, Z., & Hasibuan, A. F. (2022). Analisis Rasio Likuiditas dan Solvabilitas pada Bank Muamalat Indonesia Periode 2019-2020. Jurnal Ekobistek, Volume 11 No.3, 179-185. Fathurrahman. (2022, March). Banking Perfomance Analysis Based On Liquidity Ratio. Nusantara Hasana Journal, Vol.1 No.10, 141-145. Harahap, & Safitri, S. (2015). Analisis Kritis Atas Laporan Keuangan. Jakarta: PT. Rajagrafindo Persada. Harianto, S. (2017). Rasio Keuangan dan Pengaruhnya Terhadap Profitabilitas Pada Bank Pembiayaan Rakyat Syariah di Indonesia. Jurnal Bisnis dan Manajemen, 41-48. Iryani, L. D., & Herlina. (2015). Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas dalam Mendukung Pembiayaan pada PT. Bank Danamon Indonesia, Tbk. Jurnal Ilmiah Akuntansi Fakultas Ekonomi, Volume 1 No. 2, 32-40. Jumingan. (2006). Analisis Laporan Keuangan. Jakarta: Bumi Aksara. Kasmir. (2015). Bank dan Lembaga Keuangan Lainnya. Jakarta: PT Raja Grafindo Persada. Kasmir. (2017). Analisis Laporan Keuangan. Jakarta: PT. Rajagfrindo Persada. Khotimah, I. C. (2021). Analisis Dampak Pandemi Covid-19 Bagi Rasio Likuiditas Bank Bukopin Syariah. Jurnal LARIBA Jurnaal Perbankan Syariah, Vol. 2 No. 02, 28-41. Masita, N., Hariatih, & Nianty, D. A. (2023). Analisis Kinerja Keuangan Menggunakan Rasio Likuiditas dan Profitabilitas pada PT. Bank Rakyat Indonesia (Persero) Tbk. Jurnal Manajemen dan Akuntansi, Vol. 1 No. 2, 203-214. Nurul, Suharti, T., & Nuhayati, I. (2020, Mei). Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas, Solvabilitas, dan Rentabilitas Pada Sektor Perbankan. Jurnal Ilmu Manajemen, Vol.3 No.2, 146-159. Ottay, M. C., & Alexander, S. W. (2015). Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT. BPR Citra Dumoga Manado. Jurnal EMBA, Volume 3 No.1, 923-932. Pangemanan, I. W., Karamoy, H., & Kalalo, M. (2017). Analisis Rasio Likuiditas, Leverage dan Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT. Bank Central Asia, Tbk. Cabang Manado. Jurnal Riset Akuntansi Going Concern, Volume 12 No. 2, 25-34. Permana, I. S., Halim, R. C., Nenti, S., & Zein, R. N. (2022). Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas dalam Mendukung Pembiayaan pada PT. Bank Danamon Indonesia, Tbk. Jurnal Aktiva: Riset Akuntasi dan Keuangan, Volume 3 No.3, 132-139. Ramadhanty, T. N., Musriha, & Noviandri, I. (2021). Analisis Rasio Keuangan terhadap Kinerja Keuangan pada PT.Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk. Jurnal Ekonomi dan Bisnis, Volume 1 Nomor 3, 183-188. Setia, I., Clasissa, R., Nenti, S., & Zein, R. N. (2022). Analisis Kinerja Keuangan dengan Menggunakan Rasio Likuiditas, Solvabilitas, dan Profitabilitas pada PT. Bank BNI (Persero) Tbk. Jurnal Aktiva: Riset Akuntansi dan Keuangan, Vol.3 No.3, 132-139. Sihombing, C., Damanik, E. O., & Sriwiyanti, E. (2019). Pengaruh Rasio Likuiditas Terhadap Kinerja Keuangan Pada PT. Bank Perkreditan Rakyat Eka Prasetya Pematangsiantar. Jurnal of Accounting USI, Volume 1 No. 1, 12-22.  

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap nilai perusahaan pada Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2023. Teknik pengambilan sampel perusahaan menggunakan teknik sampling jenuh, populasi dan sampel pada penelitian ini adalah 48 perusahaan dari kriteria yang ditetapkan. Metode analisis yang digunakan adalah metode deskriptif kuantitatif. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil dari penelitian ini mengindikasikan bahwa likuiditas menunjukkan pengaruh negatif dan tidak signifikan terhadap nilai perusahaan, leverage memiliki dampak negatif dan signifikan terhadap nilai perusahaan, ukuran perusahaan serta profitabilitas menunjukkan pengaruh positif dan signifikan terhadap nilai perusahaan. Hal ini mengindikasikan bahwa perusahaan yang memiliki ukuran lebih besar dan tingkat profitabilitas yang tinggi cenderung memiliki nilai perusahaan yang lebih tinggi. Namun, dalam penelitian ini, likuiditas tidak menunjukkan pengaruh yang signifikan terhadap nilai perusahaan.  Implikasi dari studi ini menunjukkan bahwa perusahaan harus fokus pada pengelolaan utang, pengembangan usaha, dan peningkatan laba untuk meningkatkan nilai perusahaan

This research is motivated by the complex relationship between operating leverage, financial leverage, and earnings per share (EPS) in the context of corporate finance. This research aims to analyze the impact of operating leverage and financial leverage on earnings per share in manufacturing companies listed on the Jakarta Islamic Index during the period 2018-2022. Utilizing financial data from the sample companies, the study adopts a quantitative approach with regression analysis using Eviews to evaluate the relationship between operational and financial leverage with the performance of earnings per share. The research results indicate that operating leverage does not have a significant effect on earnings per share, with a partial test probability value of 0.9744 > 0.05. Financial leverage also does not have a significant effect on earnings per share, with a partial test probability value of 0.7368 > 0.05. Simultaneously, operating leverage and financial leverage do not have a significant effect on earnings per share, with a simultaneous test probability value of 0.94578 > 0.05. The calculation of the coefficient of determination shows that the independent variables in the model fail to explain the variation in the dependent variable well. Subsequent research is recommended to increase the sample size of manufacturing companies listed on the JII and replace insignificant independent variables with others that can significantly influence earnings per share.

This research aims to determine financial performance, operational complexity, and good corporate governance mechanisms against audit delay. The sample for this research is 66 mining companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. The data in this research was obtained from secondary data originating from the company's financial reports and annual reports. The analytical method used in this research is multiple linear regression analysis. The results of this research test show that Profitability, Leverage, Operational Complexity, Audit Committee, and Institutional Ownership have no effect on Audit Delay. Meanwhile, the Board of Commissioners has a positive influence on Audit Delay.

This study aims to analyze the impact of equity volatility and leverage on investment risk, focusing on the relationship between debt overhang and equity option value. Through a qualitative literature review, this research reveals that equity volatility plays a role in reducing companies' incentives to invest, especially amid market uncertainty. Meanwhile, high leverage can worsen a company's inability to invest due to the heavy debt burden. The phenomenon of debt overhang causes companies to be reluctant to invest because the benefits generated from such investments are primarily enjoyed by creditors. This study provides valuable insights into the interaction between equity volatility, leverage, and debt overhang in corporate investment decision-making, as well as the importance of effective financial risk management.

The increasing ease of internet access has led to its misuse in the form of online gambling. Initially, online games served as the entry point, but curiosity and interest have driven teenagers to participate in online gambling. Kartono (2014) defines gambling as the intentional act of risking something valuable with awareness of the associated risks and specific expectations for uncertain events, such as games, matches, races, and other occurrences. The uncertainty of outcomes generates expectations and tension for gamblers. nawati, Prakoso, and Prihatmi (2015) assert that the development of information and communication technology significantly influences the gambling model and its payment methods. Unlike traditional gambling, which requires face-to-face interactions, physical means, and cash payments, online gambling leverages the internet, enabling games without physical encounters. The rapid evolution of online gambling in recent decades has facilitated easy access to various forms of gambling through the internet. Despite gambling's historical existence, online gambling possesses distinct characteristics that entail specific risks. This journal aims to identify and explore the diverse negative impacts associated with online gambling, while also delving into control measures that can be implemented to address these issues. Employing the qualitative descriptive phenomenology research method, our study will uncover shared meanings of the online gambling phenomenon as experienced by a group of students (Sahputra et al., 2022). The methodology employed here is the literature review method, wherein an independent activity is conducted to collect literature data, engage in reading and note-taking, and process research materials from various sources, such as books, online media, print media, and national and international journals. Online gambling has emerged as a concerning phenomenon globally. This journal examines various aspects related to the hazards of online gambling, encompassing social, economic, and health impacts. Additionally, we discuss control efforts that can be implemented to address these issues, with the ultimate goal of enhancing understanding and promoting more effective actions in addressing this problem. Online gambling presents numerous dangers that can adversely affect individuals and society at large. To tackle this issue, control efforts, including stringent regulations, public education, and rehabilitation programs, are imperative. A comprehensive understanding of the perils of online gambling will enable collaborative efforts to create a safer and healthier environment for everyone. Concrete actions are necessary to shield society from the detrimental impacts of online gambling.

This study explores the implementation of Electronic Procurement Service (LPSE) and its impact on the procurement processes for goods and services. The research focuses on understanding how the adoption of LPSE influences efficiency, transparency, and accountability in the procurement activities of organizations. Through a comprehensive analysis, the study evaluates the integration of LPSE in streamlining the procurement workflow, reducing manual intervention, and enhancing communication between stakeholders. The findings highlight the advantages and challenges associated with the electronic procurement system, shedding light on potential improvements for optimal utilization. The study contributes to the broader discourse on digital transformation in procurement, emphasizing the need for organizations to adapt and leverage technology to enhance overall procurement effectiveness.

In contemporary environmental discourse, the role of Integrated Marketing Communication (IMC) and collaborative efforts between Public Relations (PR) practitioners and environmental experts hold significant relevance. This study explores the pivotal role of communication strategies in environmental campaigns and the collaborative mechanisms between PR and environmental specialists within various organizational contexts. Estaswara (2000) underscores the strategic necessity of integrated communication in marketing, emphasizing its transformation from a mere promotional tool to a strategic business process. The findings highlight the insufficiency of environmental awareness alone in inciting tangible action. Discussions center around designing campaign messages to effectively drive concrete and sustainable behavioral changes. Collaboration between PR and environmental experts is articulated through several methods. Firstly, monitoring emissions involves joint efforts to develop and manage  emission monitoring systems like Continuous Industrial Emission Monitoring Information System (CISPEK) and Continuous and Networked Effluent Water Quality Monitoring System (SPARING). Secondly, Performance Rating Program for Environmental Performance (PROPER) is used by PR to establish cooperation and enhance public trust in environmental management. Thirdly, effective communication and community engagement leverage social media and communal activities to disseminate information and amalgamate feedback from the public. The jurnal asserts the vital role of PR in fostering public participation, guiding communities on critical issues, and encouraging their contribution to sustainable development. By providing pertinent explanations, PR elevates societal awareness regarding crucial issues like environmental sustainability, climate change, and public health, stimulating active involvement in sustainable development endeavors..

This journal discusses the implementation of digitization and technology as key drivers for advancing and designing business strategies for Kru V, a social media management service agency. In an era where social media plays a crucial role in marketing and customer interaction, the agency leverages digital technology to enhance operational efficiency and broaden the scope of its services. This article provides an in-depth analysis of the concrete steps taken by Kru V in adopting cutting-edge technology and its impact on the agency's business development and competitive advantage.

The purpose of this research are determine to (1) the influence leverage which is notated withDebt Equity Ratio  and profitability which is denoted byReturn On Equity to share prices. (2) Role of Price Earning Ratio in moderating the between Debt Equity Ratio and Return On Equity into stock prices. The research object is technology sector companies listed on the Indonesia Stock Exchange during 2021 and 2022. Was conducted using the SmartPLS tool with results (1)Debt Equity Ratio (THE) has a significant negative influence on stock prices (2)Return On Equity (ROE) has a significant positive influence on stock prices (3)Price Earning Ratio (PER) can’t moderate the influence Debt Equity Ratio to the stock price. (4)Price Earning Ratio (PER) can moderate the influenceReturn On Equity to the stock price.

This article discusses the impact of digital technology on the transformation of internal audit and its implications for the treatment of financial reports. As technology advances, companies are adopting digital solutions to improve the efficiency and effectiveness of their internal audit processes. This transformation not only includes the use of new tools and technologies, but also changes the paradigm and methodology of internal audit work. Digital technology provides greater capabilities in collecting, analyzing and understanding data in real-time. Internal audit can leverage advanced analytics technology, artificial intelligence, and natural language processing to identify risks, detect anomalies, and provide deeper insights into a company's finances. With the adoption of digital technology, internal audit transformation can increase audit accuracy and thoroughness, reduce the risk of human error, and enable fraud identification more effectively. In addition, technology also facilitates the implementation of more proactive and adaptive risk-based audit practices, allowing internal audit to focus on the most critical areas and provide significant added value. However, this transformation also brings new challenges, including the need to develop new skills among auditors, manage information security risks, and ensure compliance with regulations related to data privacy and security. This article details effective implementation strategies, as well as providing views on how organizations can optimize the potential of digital technology to improve the quality of financial reporting treatment. Thus, this article aims to provide in-depth insight into the role of digital technology in the transformation of internal audit and its impact on the treatment of financial statements, identify the associated benefits and challenges, and provide guidance for companies wishing to adopt such technology effectively.

This research is to assess how corporate governance, ownership structure, company attributes, leverage, and accounting conservatism together influence tax avoidance in manufacturing companies listed on the IDX from 2019 to 2021. This research uses quantitative techniques by analyzing financial reports.