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The Effect of Self Confidence on Job Readiness 自信对工作准备的影响
Pub Date : 2022-06-24 DOI: 10.54408/jabter.v1i5.89
Ristiani Ristiani, Farah Putri Wenang Lusianingrum
Job readiness can be one of the characteristics that show the quality of a worker. Final-year undergraduate students need to prepare themselves to work, and new undergraduate students start from 18. They have entered early adulthood. The research objective was to determine whether there was an effect on undergraduate student self-confidence in the age group during the fourth semester of their lecture on their employability. This research is a survey type quantitative method, with primary data obtained through questionnaires. Determination of the sample using purposive sampling technique with the criteria of undergraduate students taking Personality Development courses in the semester. The number of respondents was 294 students. The results showed an effect of self-confidence on job readiness, amounting to 24.4%. As much as 75.6% of job readiness is influenced by other variables not studied. Educational institutions or practitioners involved in work preparation activities can prepare individual development plans through various programs starting with identifying each individual himself.
为工作做好准备是显示一个工人素质的特征之一。最后一年的本科生需要为工作做准备,新的本科生从18岁开始。他们已步入成年早期。本研究的目的是确定在第四学期的课程中,大学生的自信心是否对其就业能力有影响。本研究采用调查式定量方法,主要数据通过问卷调查获得。样本的确定采用有目的的抽样技术,以本学期人格发展课程的本科生为标准。调查对象为294名学生。结果显示,自信对工作准备的影响为24.4%。高达75.6%的工作准备受到其他未研究变量的影响。参与工作准备活动的教育机构或从业人员可以从确定每个人自己开始,通过各种方案制定个人发展计划。
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引用次数: 0
Optimization of Restaurant Tax Revenue in The Era of Covid-19 at The Regional Revenue Agency of Serang Regency 在新冠肺炎时代,雪朗县地区税务局的餐厅税收优化
Pub Date : 2022-06-24 DOI: 10.54408/jabter.v1i5.91
Intan Puspanita, Mulyanah Mulyanah, Asih Machfuzhoh, Farah Juliani
This study aims to analyze the optimization of restaurant tax collection, especially during the Covid-19 Pandemic, describe the inhibiting factors for collecting restaurant taxes, and find out what efforts are made by the Serang Regency Regional Revenue Agency in optimizing restaurant tax revenues. The method used in this research is descriptive with an inductive approach and data collection techniques using observation, interviews, and documentation. The results of this study are the realization of the Restaurant Tax in Serang Regency is still not optimal, especially in 2020 and 2021, it has not yet reached the target, and it is even said to be very far from reaching the target. The Covid-19 pandemic limits human activities which has an impact on the decline in the economy in Indonesia. Restaurants are one of the things that have been affected by Covid-19. The enactment of the PSBB has caused restaurants to experience a decrease in visitors and even restaurants have gone out of business. This has an impact on the decline in restaurant turnover so that the amount of tax paid also decreases.
本研究旨在分析餐馆税收的优化,特别是在Covid-19大流行期间,描述餐馆税收征收的抑制因素,并了解雪朗县地区税务局在优化餐馆税收方面所做的努力。在本研究中使用的方法是描述性的归纳方法和数据收集技术,使用观察,访谈和文件。本研究的结果是,雪朗县的餐厅税的实现仍然不是最理想的,特别是在2020年和2021年,它还没有达到目标,甚至据说离达到目标还很遥远。Covid-19大流行限制了人类活动,这对印度尼西亚的经济衰退产生了影响。餐馆是受新冠疫情影响的领域之一。PSBB的颁布导致餐馆的游客减少,甚至餐馆都倒闭了。这对餐馆营业额的下降产生了影响,因此缴纳的税款也减少了。
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引用次数: 0
The Effect of Earnings Opacity on Cost of Equity with Earnings Persistence as Moderating Variable 以盈余持续性为调节变量的盈余不透明度对权益成本的影响
Pub Date : 2022-06-24 DOI: 10.54408/jabter.v1i5.95
Dervien Listionargo Listionargo, L. Uzliawati, I. Ismawati
The purpose of this study was to determine the effect of earnings opacity as measured by earnings aggressiveness and earnings smoothing on the cost of equity with earnings persistence as a moderating variable. This research focuses on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The population used in this study amounted to 16 manufacturing companies using purposive sampling method based on certain criteria. This research uses associative technique with quantitative methodology. The technique used in collecting data is by using library research derived from the company's annual financial statements. The hypothesis test used is the Multiple Linear Regression Test and Moderated Regression Analysis using the SPSS 25 program. The results of this study show a significant positive effect of earnings aggressiveness on the cost of equity, earnings smoothing has a positive effect on the cost of equity but is not significant, earnings persistence is able to weaken the relationship between earnings aggressiveness and the cost of equity, and earnings persistence is not able to moderate the relationship between earnings smoothing and the cost of equity.
本研究的目的是确定盈余不透明度的影响,衡量盈余侵略性和盈余平滑对股权成本与盈余持续性作为一个调节变量。本研究的重点是2017-2021年在印尼证券交易所上市的制造业公司。本研究采用基于一定标准的有目的抽样方法,使用的人口为16家制造企业。本研究采用定量方法结合联想技术。收集数据使用的技术是通过从公司的年度财务报表中提取的图书馆研究。使用的假设检验是多元线性回归检验和适度回归分析,使用SPSS 25程序。本研究结果显示,盈余侵略性对权益成本有显著的正向影响,盈余平滑对权益成本有正向影响但不显著,盈余持续性能够削弱盈余侵略性与权益成本之间的关系,盈余持续性不能调节盈余平滑与权益成本之间的关系。
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引用次数: 0
Sustainability Strategies and Stakeholders' Influence in The Palm Oil Industry 可持续发展战略和利益相关者在棕榈油行业的影响
Pub Date : 2022-06-24 DOI: 10.54408/jabter.v1i5.94
Nurhayati Soleha
This study aims to identify sustainability strategies and stakeholders’ influence in the Indonesian palm oil industry based on sustainability reports. We find that 14 companies have already disclosed their environmental, social, and economic information in their annual reports, and 6 companies published stand-alone sustainability reports for 2015 to 2018. Our study focuses on environmental and social strategies and excludes economic performance. The first findings, sustainability strategies based on sustainability reports in the palm oil companies are as follows: 1) sustainability policy commitment, 2) conservation management, 3) forest/plantation fire prevention, 4) waste management, 5) traceability supply chain, 6) sustainability certifications, 7) community development, 8) grievance management. Second, key stakeholders influence various sustainability strategies.
本研究旨在根据可持续发展报告确定印尼棕榈油行业的可持续发展战略和利益相关者的影响。我们发现,已有14家公司在年报中披露了环境、社会和经济信息,6家公司发布了2015年至2018年的独立可持续发展报告。我们的研究侧重于环境和社会战略,而不包括经济绩效。研究发现,基于可持续发展报告的棕榈油公司可持续发展策略如下:1)可持续发展政策承诺,2)保护管理,3)森林/人工林防火,4)废物管理,5)可追溯供应链,6)可持续发展认证,7)社区发展,8)申诉管理。其次,关键利益相关者影响各种可持续发展战略。
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引用次数: 0
Accounts Receivable Information System at PT. Latinusa, Tbk 拉丁美洲公司的应收帐款信息系统
Pub Date : 2022-04-30 DOI: 10.54408/jabter.v1i4.82
Tri Wahyudi, Kurniasih Dwi Astuti, Intan Putri Kinasih
The purpose of this research is to determine the suitability of accounts receivable accounting information at PT. Latinusa Tbk. The method used in writing this final assignment is descriptive method. This writing uses primary data and secondary data obtained from PT. Latinusa Tbk. Data sources come from field studies and literature. How to collect data through observation, interviews and documentation collected from PT. Latinusa Tbk. Based on the results of industry internships obtained in the field, account receivable accounting information system at PT. Latinusa  Tbk, is in accordance with the theory.
本研究的目的是确定应收账款会计信息在PT. Latinusa Tbk的适用性。在写这个期末作业时使用的方法是描述法。本文使用的主要数据和从PT. Latinusa Tbk获得的次要数据。数据来源来自实地研究和文献。如何通过观察,访谈和从PT. Latinusa Tbk收集的文件收集数据。根据在该领域获得的行业实习结果,Latinusa Tbk公司的应收账款会计信息系统符合理论。
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引用次数: 1
The Determinant of Performance Accountability in Banten Province During Covid-19 Pandemic 新冠肺炎大流行期间万丹省绩效问责制的决定因素
Pub Date : 2022-04-30 DOI: 10.54408/jabter.v1i4.73
Ratu Heti Suryawiati, Elvin Bastian, Windu Mulyasari
This research aims to determine the effect of the public sector management control system, organizational culture, and reporting system on performance accountability and the role of competence of state civil servants in moderating public sector management control systems, organizational culture, and reporting systems on performance accountability during the Covid-19 pandemic. in the Regional Apparatus Organization (OPD) of Banten Province. This research uses primary data with the purposive sampling method. The object of research is in the OPD of Banten Province with a sample of 75 State Civil Apparatus in fifteen (15) OPD. The data analysis technique used is Structural Equation Modeling (SEM) analysis with the Warp PLS version 7.0.The results of this study indicate that the public sector management control system and organizational culture have a positive effect on performance accountability, while the reporting system does not affect performance accountability. Meanwhile, the competence of the state civil apparatus failed to moderate the public sector management control system for performance accountability. However, the competence of state civil servants has succeeded in moderating organizational culture and reporting systems for performance accountability.
本研究旨在确定新冠疫情期间公共部门管理控制体系、组织文化和报告制度对绩效问责制的影响,以及国家公务员能力在调节公共部门管理控制体系、组织文化和报告制度对绩效问责制的作用。在万丹省区域仪器组织(OPD)工作。本研究使用原始数据,采用目的抽样的方法。研究对象为万丹省工商局,以15个工商局的75个国家民用机器为样本。使用的数据分析技术是结构方程建模(SEM)分析与Warp PLS 7.0版本。研究结果表明,公共部门管理控制制度和组织文化对绩效问责制有正向影响,而报告制度对绩效问责制没有影响。与此同时,国家民事机构的能力未能缓和公共部门绩效问责管理控制系统。然而,国家公务员的能力成功地缓和了组织文化和绩效问责制的报告制度。
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引用次数: 0
Transformation Financial Services Authority in the Digitalization Era 数字化时代的金融服务管理局转型
Pub Date : 2022-04-30 DOI: 10.54408/jabter.v1i4.75
Master Irfan Ibrahim, Dabella Yunia
Research aim for analyze policies and regulations and Steps _ develop Financial Services Industry , strengthening institutional Financial Services Authority , the role of OJK as part from Committee Stability System Finance . Method research used in research _ is method descriptive . Researcher analyze based on source reference as Regulation Government , Laws and Regulations from Financial Services Authority . Research results consist on Policies and regulations and Steps _ develop Financial Services Industry has regulated by law Number 21 of 2011 which can be applied with a number of stage , that is Step preparation , implementation and evaluation . Strengthening institutional Financial Services Authority performed on various aspect , that is aspect services , resources people and budget institution . OJK's role as part from Committee Stability System Finance done with guard stability system finance could done with response and synergy policy .
研究的目的是分析政策法规和步骤——发展金融服务业,加强机构金融服务管理局,OJK作为委员会稳定体系金融的一部分的作用。在研究中使用的方法研究_是方法描述性的。研究人员分析的来源参考是监管政府、金融服务管理局的法律法规。研究成果包括政策法规和步骤_发展金融服务业已被2011年第21号法律规定,可以应用于多个阶段,即步骤准备,实施和评估。加强机构金融服务管理局在服务、资源人员和预算机构等方面的职能。OJK的角色是委员会稳定系统财务的一部分与保卫稳定系统财务一起可以与响应和协同政策一起完成。
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引用次数: 1
The Effect of Leverage and Liquidity on Dividend Policy, Profitability as Intervening Variables 杠杆和流动性对股利政策的影响,盈利能力作为中介变量
Pub Date : 2022-04-30 DOI: 10.54408/jabter.v1i4.76
Prayogo Pangestu, Bambang Mahmudi
The goal of this research is to see if Profitability, as measured by Return On Assets (ROA), can mediate the link between leverage and liquidity and dividend policy, as measured by the Debt To Equity Ratio (DER) and the Current Ratio (CR). The population for this study consisted of all coal mining sub-sector businesses that were registered on the Indonesia Stock Exchange between 2009 and 2018. The study employed the approach of purposive sampling. Path analysis and the Sobel test were the analytical models employed in this study. (1) Liquidity has no effect on Dividend Policy and is not significant (2) Leverage has no effect on Dividend Policy and is not significant (3) Leverage has no effect on Profitability and is not significant (4) Liquidity has no effect on Profitability and is not significant according to the findings of thisstudy. (5) Profitability has a strong and negative impact on dividend policy
本研究的目的是观察以资产收益率(ROA)衡量的盈利能力是否可以调解杠杆与流动性和股息政策之间的联系,以债务股本比率(DER)和流动比率(CR)衡量。本研究的人口包括2009年至2018年在印度尼西亚证券交易所注册的所有煤炭开采子行业企业。本研究采用目的抽样的方法。本研究采用通径分析和Sobel检验作为分析模型。(1)流动性对股利政策没有影响,不显著;(2)杠杆对股利政策没有影响,不显著;(3)杠杆对盈利能力没有影响,不显著;(4)流动性对盈利能力没有影响,不显著。(5)盈利能力对股利政策有很强的负向影响
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引用次数: 0
Implementation of Innovation Strategy, Intellectual Capital in Efforts to Increase Financial Performance 实施创新战略,智力资本努力提高财务绩效
Pub Date : 2022-04-30 DOI: 10.54408/jabter.v1i4.63
Renan Lintang Prakoso, L. Uzliawati, T. Lestari
The purpose of this study is to analyse the influence of innovation strategy and intellectual capital on organizational performance in the context of developing countries. The sample consists of 41 managers of manufacturing companies in the steel industry in the province of Banten, Indonesia. Data were analysed by partial least squares–structural equation modelling. This study provides empirical evidence that the three components of intellectual capital produce a positive and significant effect on firm performance. Structural capital is the component that has the most influence on performance. It also shows a positive and significant relationship between innovation strategy and intellectual capital. Structural capital is also the component most influenced by the innovation strategy. This research uncovers limitations for the future. First, the work uses as the only source of information, consulting at the highest level of the company. Second, this study only covers manufacturing industry companies. The results may have important practical implications for stakeholders and managers and offer a vision of the influence of intellectual capital on the innovative capacity of organizations. The value of work lies in the importance of intellectual capital in a developing country like Indonesia, given the low level of knowledge in this field.
本研究的目的是分析发展中国家背景下创新战略和智力资本对组织绩效的影响。样本由印度尼西亚万丹省钢铁行业制造公司的41名经理组成。数据分析采用偏最小二乘结构方程模型。本研究提供了实证证据,证明智力资本的三个组成部分对企业绩效有显著的正向影响。结构资本是对绩效影响最大的组成部分。创新战略与智力资本之间存在显著的正相关关系。结构资本也是受创新战略影响最大的组成部分。这项研究揭示了未来的局限性。首先,工作中使用作为唯一的信息来源,咨询公司的最高层。其次,本研究仅涵盖制造业企业。研究结果可能对利益相关者和管理者具有重要的实际意义,并为智力资本对组织创新能力的影响提供了一个视角。工作的价值在于智力资本在印度尼西亚这样的发展中国家的重要性,因为这一领域的知识水平很低。
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引用次数: 0
The Effect of Final Sanctions to Increase MSME Taxpayer Compliance in The City of Jambi 最终制裁对提高占碑市中小微企业纳税人合规性的影响
Pub Date : 2022-04-30 DOI: 10.54408/jabter.v1i4.84
Edy Arisondha
This study aims to determine the effect of fines on the level of compliance of MSME taxpayers with a case study for the city of Jambi. Data was obtained by distributing questionnaires containing questions related to the variables studied, only 90 respondents were sampled from all MSME actors in Jambi. The data is then analyzed using a simple regression method, from the results of the analysis it is known that the significance value of fines is 0.044 less than 0.05, which means that fines can affect the level of compliance of MSME taxpayers in the city of Jambi. This research is still limited by using only the variable of penalties for measuring the level of taxpayer compliance, so it is recommended for further research to examine other variables that can affect the level of taxpayer compliance.
本研究旨在以占碑市为例,确定罚款对中小微企业纳税人合规水平的影响。数据是通过分发问卷获得的,问卷中包含与所研究的变量有关的问题,在占碑的所有小微企业行为者中,只有90名受访者被抽样调查。然后用简单回归的方法对数据进行分析,从分析结果可知,罚款的显著性值为0.044小于0.05,这意味着罚款可以影响占碑市中小微企业纳税人的合规水平。本研究仍然局限于仅使用处罚变量来衡量纳税人的合规水平,因此建议进一步研究可以影响纳税人合规水平的其他变量。
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引用次数: 0
期刊
Journal of Applied Business, Taxation and Economics Research
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