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Yeti Ridawati; Syahida Amelia; Putri Enjela Anggraini; Warda Fitriana Latifa; Riska Andriani +1 more

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the role of e-commerce, Product Innovation, & Business Networks on the ability of MSMEs to increase business profits.This study also aims to determine the extent to which the implementation of e-commerce can expand the market, increase sales, and contribute to increasing profits for clothing MSMEs in Bojonegoro Regency..This study uses a quantitative approach with descriptive and analytical research types. Data were collected through questionnaires distributed to owners and actors of clothing MSMEs in Bojonegoro Regency. The data analysis technique used is multiple linear regression analysis to see the relationship between existing variables (e-commerce, product innovation, business networks) with increasing MSMEs profits with long-term projections. Based on the discussion and analysis of the influence of e-commerce, product innovation, and business networks on increasing the profits of clothing MSMEs in Bojonegoro Regency, it can be concluded that the e-commerce variable does not have a significant effect on the income variable of clothing MSMEs in Bojonegoro Regency. Then product innovation has a significant effect on increasing MSME profits. Furthermore, business networks also have a significant effect on increasing MSME profits.

John Banda; Hastings Kamuzu Banda; Vera Mlenga Chirwa

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the impact of environmental taxation on corporate financial performance across ASEAN countries. Environmental taxation has become an essential policy instrument for addressing environmental concerns and promoting sustainable development. However, its implications for corporate financial performance remain debated. Using panel data from various sectors in ASEAN countries, this research investigates the relationship between environmental tax policies and key financial indicators, including profitability, return on assets, and market value. The findings reveal that environmental taxation can have both positive and negative effects, depending on the industry, tax structure, and corporate adaptability. Companies that invest in green innovation and sustainable practices tend to experience improved financial performance in the long run, suggesting that environmental taxation can act as a catalyst for corporate sustainability. The study provides insights for policymakers and business leaders on balancing environmental goals with economic competitiveness in the ASEAN region.

Ramesh Kumar; Suresh Thapa; Laxmi Maya Gurung

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Digital transformation has emerged as a key driver of efficiency and transparency in various sectors, including taxation. This study explores the role of digital transformation in improving tax compliance, focusing on developing economies. Through a case study approach, the research investigates how digital tools and platforms enhance tax administration, reduce compliance costs, and improve taxpayer engagement. The study identifies key challenges, including technological infrastructure gaps and digital literacy, while highlighting successful implementations that have boosted voluntary tax compliance. The findings underscore the potential of digital transformation as a catalyst for sustainable economic growth in developing economies by broadening the tax base and reducing tax evasion. Policy recommendations for optimizing digital transformation initiatives in tax systems are also provided.  

Choirul Ismail Saleh

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The increase and decrease in company value in 2019-2022 can affect the market price of companies in the technology and telecommunications sectors. Fluctuating company values ​​can make investors think twice about designing their capital. This problem must be handled by the company. Steps that can be taken by companies are to analyze what factors can influence company value. This research aims to determine the influence of liquidity, solvency and profitability ratios on company value (case study of technology and telecommunications companies listed on the IDX in 2019-2022). The research method used is a quantitative method, the data source is secondary data, and the sample collection technique uses a purposive sampling technique. The results of the quantitative analysis show that the liquidity ratio and solvency ratio do not have a significant effect on company value with significant figures of 0.869 and 0.247 > 0.05. Meanwhile, the profitability ratio has a significant effect on company value with a significant figure of 0.000 <0.05. Based on the results of the coefficient of determination (R2), the influence of liquidity, solvency and profitability ratios simultaneously only affects company value by 0.229 or 22.9%, which means 77.1% is influenced by other variables that have not been included in this research.

Syamsul Syamsul

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the allocation of village capital expenditure in Poso Regency. This research uses secondary data obtained from village government general cash book reports from 2019-2022. The data obtained was then analyzed using descriptive analysis techniques. The results of the analysis show that the majority of village government capital expenditure in Poso Regency goes to the construction of roads, irrigation and buildings. On the other hand, a small number of village governments allocate village capital expenditure for land acquisition, vehicle purchases, bridge construction, network construction and other assets. This research is useful in providing information about the main priorities for allocating village capital expenditure.

Muhammad Kais; Dekar Urumsah

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Taxpayer non-compliance in carrying out their tax obligations is still a serious problem in Indonesia. Various efforts have been made and attempted by the government to increase taxpayer compliance, but the results obtained have not been as expected. This research aims to propose a conceptual model to determine the factors that influence taxpayer compliance in e-commerce businesses by connecting tax knowledge, tax sanctions and religiosity with gender and age of the business as moderators. It is hoped that the conceptual model from this research can provide useful information for the government and the wider public about the factors that influence taxpayer compliance so that in the future it can increase taxpayer compliance.

Lynda Putri Pravitasari; Tri Esti Masita; Cahyaningtyas Ria Uripi

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Recently, skin care products have become increasingly diverse, with various brands and types of products available. This research aims to examine the influence of product quality perceptions, influencer reviews, brand trust, and brand image on purchasing interest in Scarlett Whitening products in the city of Purwokerto. This research was conducted in the city of Purwokerto involving 120 respondents. Sample collection was carried out using an incidental sampling technique. Data was collected through distributing questionnaires. By using multiple linear regression analysis tools. The results of this research show that perceived product quality has a positive and significant effect on purchasing interest. Influencer reviews have a positive and significant effect on purchasing interest. Brand trust has a positive and significant effect on purchasing interest. Meanwhile, brand image has a negative and significant effect on interest in purchasing Scarlett Whitening products in the city of Purwokerto.

Khoirul Zulfa; P. Edi Sumantri; Ratna Puji Astuti

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine and analyze the influence of the physical work environment, job training, compensation and work discipline on the performance of CV employees. Bintang Rema Utama Purwokerto production department. The population in this study were all employees of CV. Bintang Rema Utama Purwokerto production section in November 2023 as many 149 people. The samples obtained were 109 using the probability sampling method with a sampling technique, namely simple random sampling technique. This research uses multiple linear regression analysis tools with the help of SPSS statistics 26 software. The results of this research show that the physical work environment, job training, compensation and work discipline have a positive and significant effect on the performance of CV employees. Bintang Rema Utama Purwokerto production department. The implication in this research is that there is more attention from CV leaders. Bintang Rema Utama Purwokerto strives to improve the performance of its employees, such as providing lighting, circulation and room humidity that supports it, providing training materials that are easy to understand, providing adequate benefits and facilities, and warning employees whose attendance is not on time.

Alexander Wahyu Eka Putra; Yusni Warastuti

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The evaluation of companies in Indonesia, particularly in the manufacturing sector, which drives the economy, is influenced by various elements. The study analyzed the impact of three main factors on firm valuation: dividend policy, investment decisions, and debt policy. Population in the study includes all manufacturing business entities listed on the Indonesia Stock Exchange from 2019-2022. The sample of 291 companies was chosen through purposive sampling with specific criteria. Research findings indicate that investment decisions have a significant positive impact on firm value, dividend policy and debt policy do not have a significant effect.

Elvina Musyarof; Sodik Dwi Purnomo; Damar Jati

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to determine and analyze the significance of the influence of capital, length of business, type of outlet, working hours, rental costs  and labor on the income and welfare of market traders. Pratistha Harsa Culinary, East Purwokerto, Banyumas Regency. The method used in this research is descriptive with a quantitative approach. The sample in this research is the Pratistha Harsa Culinary Market traders in East Purwokerto, Banyumas Regency as the population, with a sampling technique, namely a saturated sample, the sampling technique is by determining the entire population as a sample, namely 86 traders. The results of this research show that capital, length of business, working hours, and labor have a significant positive effect on the income of traders at the Pratistha Harsa Culinary Market, East Purwokerto, Banyumas Regency, while the type of outlet and rental costs have no effect on the income of traders at the Pratistha Harsa Culinary Market, East Purwokerto, Banyumas Regency. The implication of this research is that with the increasing length of business, traders need to increase innovation and promotion so that they can attract consumers. With the increasing number of consumers, the capital will be higher and the income earned will increase. By utilizing affordable rental costs and various types of outlets, traders are expected to be able to take advantage of Facilities as promotional materials and innovation can increase consumer demand and good use of working hours such as opening earlier at lunch time can also increase consumer demand. The more consumer demand, the greater the absorption of labor.

Tita Hartina Azizah; Arinastuti Arinastuti; Ady Achadi

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is based on the existence of a gap phenomenon in the form of differences in research results for each variable, then there is a gap phenomenon in the form of observations of 50 skincare user respondents in Purwokerto showing that Skintific will be ranked 2nd after MS GLOW in 2023. The aim of this research is to analyze the influence of style. life, brand image, brand trust and celebrity endorsement on purchasing decisions for skincare products in Purwokerto. The population in this research is scientific consumers who buy and use in Purwokerto with a sample of 100. The data analysis method used is multiple linear regression and hypothesis testing using t test calculations. The results of this research show that Lifestyle, Brand Image, Brand Trust and Celebrity Endorsement influence purchasing decisions. From the results of this research it can be implied that skincare skintific needs to innovate its products, increase branding in the community by endorsing influencers, and provide real evidence of quality. skincare skintific.

Karunia Zuraidaning Tyas; Anastasia Anggarkusuma Arofah; Nugroho Budi Wirawan

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to provide evidence of how industry type and board gender diversity influence carbon emissions disclosures made in manufacturing companies listed on the Indonesia Stock Exchange for the period 2020 to 2022. The sampling in this study used a purposive sampling technique. Based on these criteria, 81 observations were obtained. Research findings show that the type of industry influences carbon emissions disclosure, gender diversity influences carbon emissions disclosure. It is hoped that the findings of this research can contribute to expanding the disclosure of carbon emissions by companies, especially Indonesia, thereby helping the Indonesian government to more easily control the country's carbon emissions.

Ratna Elsa Purwandari; Bagus Adhitya; Anisa Fatmawati

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Indonesia is one of the thrid largest rice producers after India and China, but Indonesia still imports to other countries because Indonesia's population countinues to increase. This study aims to determine the influience of harvested land area, pupulation, rice production, rice consumption, local rice prices, national rice reserves and cassava prices on rice imports in Indonesia. Hypotesis testing with multiple linear regression with help of eviews 12. The data used is a time series between 1980-2022 for 43 years. Research data is sourced from the Food Agriculture Organization (FAO), the Ministry of Trade, BPS, scientific journals and various other websites. The results showed that the area of harvested land, population, rice production,  rice comsumtion, local rice prices, national rice reserves and cassava prices  simultaneously have a significant influence on rice imports. Partially, the varibeles of harvested land area, national rice reserves, population, local rice prices, and cassava prices have a significant effect on rice imports in Indonesia. Variable rice production and comsumtion have an insignificant influence on rice imports in Indonesia. The implication of this study is that with the renewal of years and variables of rice subtitution goods, it is hoped that the goverment can apply effectively and effeciently, this is because it will have an impact on reducing imports, so that Indonesia does not continue to depend on other countries

Dwi Iroah; Siti Muntahanah; Isnaeni Rokhayati

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The main objective of the company is to maximise the value of the company. But a company can fail to increase company value, if it is not careful in applying the factors that affect company value. The purpose of this study was to determine the effect of dividend policy, institutional ownership, managerial ownership and audit committee on firm value proxied by TobinQ. The sample of this study is state-owned companies listed on the IDX for the period 2015-2021 with a total of 24 companies using purposive sampling method. Using the classic assumption test analysis method and hypothesis testing and multiple analysis, the analytical tool used is multiple linear regression panel data with the best model, namely the fixed effect model. The results showed that the t test for dividend policy was 2.375568 and the t table was 1.697 where t count> t table and a significant probability number of 0.025 <0.05 which means that dividend policy has a positive and significant effect on firm value. While institutional ownership, managerial ownership and audit committee have no significant effect on firm value. The F test results explain that the selected model is suitable for use in research. Then the results of the regression coefficient test (R²) indicate that the predictive ability of the 4 independent variables is 82.98%, while the remaining 17.02% is influenced by other factors outside the model which is not significant.

Sevina Putri Rahayu; Sri Sundari; Harsuti Harsuti

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is based on the gap phenomenon in the form of employees being late and leaving early which is still experiencing fluctuations. This condition can be shown through data on the number of employees who are late and leave early at the Purbalingga Regency Health Service and research gaps in the form of differences in research results. The aim of this research is to analyze the partial influence  of career development, work discipline, work environment and work motivation on job satisfaction of Purbalingga District Health Service employees. The population in this study were ASN employees of the Purbalingga District Health Service, totaling 98 people with a sample of 88 respondents. The data analysis method used is multiple linear regression and hypothesis testing using t test calculations. The results of this research show career development, work discipline, work environment, and work motivation influence employee job satisfaction. The implication of this research is that the Purbalingga District Health Service needs to provide career clarity for employees, make more efforts to improve good relations between co-workers, improve employee safety, pay more attention to the rewards given to employees according to the work they do.

Ari Fatah Asrofi; Heri Setiawan; Ady Achadi

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is based on the gap phenomenon in the form of the level of work achievement of employees which is considered not optimal. Condition can demonstrated through reports on the work achievements of Purbalingga Regency Education and Culture Service employees and research gaps in the form of differences in research results for each variable. The aim of this research is to analyze the influence of work motivation, training, competence and job satisfaction on the work performance of employees of the Purbalingga Regency Education and Culture Service. The population in this study ASN employees of the Purbalingga Regency Education and Culture Service, totaling 86 people with a sample of 75 respondents. The data analysis method used is multiple linear regression and hypothesis testing using t test calculations. The results of this research show work motivation, training, competence and job satisfaction influence work performance. From the results the research, can be implied that the leadership of the Purbalingga Regency Education and Culture Office needs to provide recognition to employees, needs to pay more attention to the qualifications of trainers for employees, increases responsiveness in carrying out work, needs to pay attention to the amount of payment an employee receives as needed.

Amel Dea Fenansa; Ratna Puji Astuti; Herwiek Diyah Lestari

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this research is to determine and analyze the significance of the influence of communication, work discipline, organizational culture and compensation on employee performance at the Purbasari Pancuran Mas Purbalingga Educational Tourism Park. This type of research is quantitative, with a population of 100 employees. The sampling technique for this research used proportionate stratified random sampling to obtain a sample of 85 respondents. Data analysis techniques used include validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination, F test and t test. The analysis tool used is the SPSS statistical data processing application. The results of the research show that the variables of communication, work discipline, organizational culture and compensation have a positive and significant influence on the performance of employees at the Purbasari Pancuran Mas Purbalingga Educational Tourism Park. Based on the coefficient of determination of communication variables, work discipline, organizational culture and compensation have an influence of 61.20% on employee performance variables, while the remaining 38.80% is influenced by other variables. The implication of this research is that in an effort to continue to improve employee performance, management needs to implement appropriate policies in a way that maintains the communication process every day, increases employee work effectiveness, increases employee self-confidence and pays attention to the amount of incentives in accordance with work performance.

Roni Iskandar; Moh. Kurdi

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to investigate the influence of digital marketing and e-Wom (electronic word-of-mouth) on purchasing decisions on the Shopee e-commerce platform. The online survey method was used to collect data from 115 respondents who were active Shopee users. The results of multiple linear regression analysis show that digital marketing and e-Wom have a positive and significant influence on purchasing decisions at Shopee. These findings show the importance of effective digital marketing strategies and e-Wom drivers in improving consumer purchasing decisions in the e-commerce era. The practical and theoretical implications of these findings are discussed in the context of digital marketing strategies and customer relationship management on e-commerce platforms.

Aning Fitriana; Destin Alfianika Maharani; Shella Rizqi Amelia

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Company value is an important factor in determining the working conditions of an organization. Reflected through share prices as a form of company performance, company value is defined as a reflection of the appropriate and continuous policy setting by management so as to build market confidence in the company. The aim of the research was to understand and analyze the influence of carbon emission disclosure and green innovation on company value. The population in this research is all Sri-kehati indexed companies. Through a purposive sampling technique, the number of observations obtained in the 2020-2024 period was 84 companies. This research is included in the descriptive quantitative type category using secondary data. Annual report data is taken from www.idx.com or the company website. The technique for analyzing hypotheses applies multiple regression analysis. Research has proven that carbon emission disclosure has a positive effect on company value, and green innovation has a significant positive effect on company value. Simultaneously, disclosure of carbon emissions and green innovation influence company value..

Ika Siti Fatimah; Destin Alfianika Maharani; Anastasia Anggarkusuma Arofah

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Earnings management is an act of company managers to influence earnings in financial statements to achieve certain goals. Earnings management actions carried out by company managers will have an impact on the high and low profits presented in the financial statements. This study aims to empirically examine the effect of institutional ownership, profitability, firm size, and leverage on earnings management. The sampling method was used purposive sampling, there was 75 samples of manufacturing companies in the foods and beverages sector that meets the sample criteria with the 2019-2021 observation period. Data analysis technique using multiple linear regression analysis. The results of the study show that institutional ownership, profitability, firm size, and leverage simultaneously affect earnings management. Partialy profitability variable has a negative and significant effect on earnings management, while the variables of institutional ownership, firm size, and leverage have a negative and insignificant effect on earnings management.