{"title":"BEBAN BUNGA ATAS PINJAMAN DARI PIHAK AFILIASI SAAT NILAI EKUITAS MINUS: KASUS PENGADILAN PAJAK","authors":"","doi":"10.30596/11670","DOIUrl":"https://doi.org/10.30596/11670","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81810016","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH PERTUMBUHAN PERUSAHAAN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"","doi":"10.30596/11507","DOIUrl":"https://doi.org/10.30596/11507","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90966907","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH KONSERVATISME AKUNTANSI DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"","doi":"10.30596/12475","DOIUrl":"https://doi.org/10.30596/12475","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"60 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89791243","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"EFEKTIVITAS BUMDES SEJAHTERA BERSAMA DALAM MENINGKATKAN KESEJAHTERAAN PETERNAK KAMBING BRABADOS DI MASA PANDEMI COVID 19 DI DESA LAWE LONING AMAN KECAMATAN LAWE SIGALAGALA KABUPATEN ACEH TENGGARA","authors":"","doi":"10.30596/11598","DOIUrl":"https://doi.org/10.30596/11598","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84619907","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS KEPATUHAN WAJIB PAJAK PADA UMKM DI KOTA MEDAN","authors":"","doi":"10.30596/12474","DOIUrl":"https://doi.org/10.30596/12474","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88902757","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-29DOI: 10.20473/jraba.v7i1.36178
Irianing Suparlinah, Yusrizal Karunia, Negina Kencono Putri, Adi Wiratno
This study aims to determine the Market Reaction in Manufacturing Sector Stocks to the Legalization of the Job Creation Law 2020. The purposive sampling technique was used from all manufacturing companies listed on the Indonesia Stock Exchange for the 2020 period. The event study analysis technique was used in this study with an observation period of approx. 21 trading days (10 days before and 10 days after). The results of statistical tests on abnormal returns show that there is no significant difference in the average abnormal return before and after the event and indicates a semi-strong form of market efficiency. The results of statistical tests on trading volume activity show that there is a significant difference in average trading volume activity before and after the event. This study implies that the ratification of the Job Creation Law has an impact on the investment climate so that when major political events occur, it is hoped that market participants will be more careful in making investment decisions, especially in buying and selling shares.
{"title":"MARKET REACTION IN THE MANUFACTURING SECTOR SHARE TO THE EVENT OF THE APPROVAL OF THE JOB CREATION LAW IN 2020","authors":"Irianing Suparlinah, Yusrizal Karunia, Negina Kencono Putri, Adi Wiratno","doi":"10.20473/jraba.v7i1.36178","DOIUrl":"https://doi.org/10.20473/jraba.v7i1.36178","url":null,"abstract":"This study aims to determine the Market Reaction in Manufacturing Sector Stocks to the Legalization of the Job Creation Law 2020. The purposive sampling technique was used from all manufacturing companies listed on the Indonesia Stock Exchange for the 2020 period. The event study analysis technique was used in this study with an observation period of approx. 21 trading days (10 days before and 10 days after). The results of statistical tests on abnormal returns show that there is no significant difference in the average abnormal return before and after the event and indicates a semi-strong form of market efficiency. The results of statistical tests on trading volume activity show that there is a significant difference in average trading volume activity before and after the event. This study implies that the ratification of the Job Creation Law has an impact on the investment climate so that when major political events occur, it is hoped that market participants will be more careful in making investment decisions, especially in buying and selling shares.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48927276","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the intrinsic value of PT Indofood CBP Sukses Makmur, Tbk equity during the Covid-19 pandemic. The research employed the qualitative approach utilizing the explanatory case study framework to achieve the research objective. The purposive sampling method was used to determine a single sample public firm as the study object which was chosen from the population of 677 public firms listed in Indonesia Capital Market per beginning 2020. The data collection was focused on gathering financial data related to the firm’s business activities. The data gathered was examined using the fundamental analysis framework which includes seven analyses on the business environment and the competition in the food-beverage industry in Indonesia; the firm competitive positioning; the company's growth strategy; the environmental, social, and government policy; the risks of the share ownership; the financial ratios; and the appraisal of entity’s intrinsic value. The results of our study indicated that the fair value of ICBP equity during the pandemic was undervalued. This research contributes to supporting the efficient market theory by proving that the firm market price has not reflected all accounting information, meaning that Indonesia's capital market remained in a semi-strong efficient state during the outbreak. The study implies, in a practical manner, that investors may adopt research findings to improve their decision on long-term equity investment in ICBP shares.
本研究旨在确定PT Indofood CBP Sukses Makmur，Tbk股权在新冠肺炎大流行期间的内在价值。本研究采用了定性方法，利用解释性案例研究框架来实现研究目标。采用有目的的抽样方法，从2020年初印尼资本市场上市的677家上市公司中选择一家上市公司作为研究对象。数据收集的重点是收集与公司业务活动相关的财务数据。使用基本分析框架对收集的数据进行了审查，该框架包括对印度尼西亚食品饮料行业的商业环境和竞争的七项分析；企业竞争定位；公司的增长战略；环境、社会和政府政策；股权风险；财务比率；以及对实体内在价值的评估。我们的研究结果表明，在疫情期间，ICBP股票的公允价值被低估了。这项研究有助于支持有效市场理论，证明企业市场价格并没有反映所有会计信息，这意味着印尼资本市场在疫情期间仍处于半强有效状态。该研究以实际的方式暗示，投资者可以采用研究结果来改进他们对ICBP股票的长期股权投资决策。
{"title":"UNBOXING “ICBP” BUSINESS DURING PANDEMIC: HAS PRICE REFLECTED ACCOUNTING INFORMATION?","authors":"Tangguh Bakit Prastyawan, Asqolani, Resi Ariyasa Qadri","doi":"10.20473/jraba.v7i1.36184","DOIUrl":"https://doi.org/10.20473/jraba.v7i1.36184","url":null,"abstract":"This study aims to determine the intrinsic value of PT Indofood CBP Sukses Makmur, Tbk equity during the Covid-19 pandemic. The research employed the qualitative approach utilizing the explanatory case study framework to achieve the research objective. The purposive sampling method was used to determine a single sample public firm as the study object which was chosen from the population of 677 public firms listed in Indonesia Capital Market per beginning 2020. The data collection was focused on gathering financial data related to the firm’s business activities. The data gathered was examined using the fundamental analysis framework which includes seven analyses on the business environment and the competition in the food-beverage industry in Indonesia; the firm competitive positioning; the company's growth strategy; the environmental, social, and government policy; the risks of the share ownership; the financial ratios; and the appraisal of entity’s intrinsic value. The results of our study indicated that the fair value of ICBP equity during the pandemic was undervalued. This research contributes to supporting the efficient market theory by proving that the firm market price has not reflected all accounting information, meaning that Indonesia's capital market remained in a semi-strong efficient state during the outbreak. The study implies, in a practical manner, that investors may adopt research findings to improve their decision on long-term equity investment in ICBP shares.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48464442","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-29DOI: 10.20473/jraba.v7i1.36180
Joko Santosa
The purpose of this study to gain an in-depth understanding of the role of audit for the welfare of the people. Qualitative tradition becomes a paradigm of study by using literature study as its methodology. The results of the analysis and discussion, the discourse is more strategically valuable if it is implemented in efforts to handle and minimize corruption. The argument that states that as a form of audit expectation gap, people's welfare is difficult to realize when corruption is still a serious problem that has not been resolved. The practical contribution of this research is to offer two strategic steps that BPK can take to reduce the existing expectation gap, firstly by improving the quality of financial audits, and secondly by focusing on performance audits with a higher priority on improving the quality of internal auditors' performance (APIP). In the theoretical realm, it can open up opportunities for the development of the concept of auditing in the public sector, not only serving scientific needs but also responding to public expectations.
{"title":"STATE FINANCE AUDIT FOR PEOPLE’S WELFARE (DIALOGUE OF RHETORIC AND REALITY)","authors":"Joko Santosa","doi":"10.20473/jraba.v7i1.36180","DOIUrl":"https://doi.org/10.20473/jraba.v7i1.36180","url":null,"abstract":"The purpose of this study to gain an in-depth understanding of the role of audit for the welfare of the people. Qualitative tradition becomes a paradigm of study by using literature study as its methodology. The results of the analysis and discussion, the discourse is more strategically valuable if it is implemented in efforts to handle and minimize corruption. The argument that states that as a form of audit expectation gap, people's welfare is difficult to realize when corruption is still a serious problem that has not been resolved. The practical contribution of this research is to offer two strategic steps that BPK can take to reduce the existing expectation gap, firstly by improving the quality of financial audits, and secondly by focusing on performance audits with a higher priority on improving the quality of internal auditors' performance (APIP). In the theoretical realm, it can open up opportunities for the development of the concept of auditing in the public sector, not only serving scientific needs but also responding to public expectations.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46016230","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-29DOI: 10.20473/jraba.v7i1.36179
Viqi Ardaniah
Establishing sustainable waste management in healthcare industries is challenging as the social, economy, environmental dimension in the sustainability needs to be complied. However, prior studies have proposed indicators to build the sustainable waste management without addressing a systematic manner leading to bias and considering the environmental dimension to drive stakeholder’s behavior. This study aimed to determine how environmentally friendly behavior affects the sustainable waste management in the healthcare industries. There were 874 articles collected from the databases consisting of PubMed, Sciencedirect, Scopus, SAGE and Ebscohost after removing the duplicates and 8 articles claimed to meet the inclusion criteria. The environmentally friendly behavior is driven by stakeholders’ consciousness towards environmental practices, strong belief, awareness, knowledge and perception. The behavior needs to be reinforced by regulations and institutions and improved by training and education in order to develop the sustainable waste management. Theoretically, this study contributes to sustainable waste management by addressing more on environmentally friendly behaviors of all actors. In managerial implication, this study also offers considerations for firms on the areas which need to be improved to gain sustainable practices
{"title":"BUILDING SUSTAINABLE WASTE MANAGEMENT BASED ON ENVIRONMENTALLY FRIENDLY BEHAVIOR IN HEALTHCARE INDUSTRY: A SYSTEMATIC REVIEW","authors":"Viqi Ardaniah","doi":"10.20473/jraba.v7i1.36179","DOIUrl":"https://doi.org/10.20473/jraba.v7i1.36179","url":null,"abstract":"Establishing sustainable waste management in healthcare industries is challenging as the social, economy, environmental dimension in the sustainability needs to be complied. However, prior studies have proposed indicators to build the sustainable waste management without addressing a systematic manner leading to bias and considering the environmental dimension to drive stakeholder’s behavior. This study aimed to determine how environmentally friendly behavior affects the sustainable waste management in the healthcare industries. There were 874 articles collected from the databases consisting of PubMed, Sciencedirect, Scopus, SAGE and Ebscohost after removing the duplicates and 8 articles claimed to meet the inclusion criteria. The environmentally friendly behavior is driven by stakeholders’ consciousness towards environmental practices, strong belief, awareness, knowledge and perception. The behavior needs to be reinforced by regulations and institutions and improved by training and education in order to develop the sustainable waste management. Theoretically, this study contributes to sustainable waste management by addressing more on environmentally friendly behaviors of all actors. In managerial implication, this study also offers considerations for firms on the areas which need to be improved to gain sustainable practices","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48210090","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-29DOI: 10.20473/jraba.v7i1.36182
Permata Sari, Bahri, Ardhi Khairi
This study aims to review the effect of discount framing, brand reputation, purchase intention, and actual behavior based on online food delivery applications during the COVID-19 pandemic. The population, in this study are users of online food delivery applications throughout Indonesia, with the unit of analysis being the individual. Sampling in this study used the purposive method, namely respondents who filled out online questionnaires with total of 119. The data analysis technique in this study used SEM-AMOS version 23. The results showed that discount framing had a positive effect on brand reputation and purchase intention, brand reputation has a positive effect on purchase intention, and purchase intention has a positive effect on actual behavior. The implications of the results of this study for application owners are to know the effect of discount framing, brand reputation, and purchase intention so that they can take strategies and policies related to these matters. For application, users are to be able to use applications that provide discount framing according to their needs.
{"title":"BUYING BEHAVIOR IN ONLINE FOOD DELIVERY APPLICATIONS DURING THE COVID-19 PANDEMIC","authors":"Permata Sari, Bahri, Ardhi Khairi","doi":"10.20473/jraba.v7i1.36182","DOIUrl":"https://doi.org/10.20473/jraba.v7i1.36182","url":null,"abstract":"This study aims to review the effect of discount framing, brand reputation, purchase intention, and actual behavior based on online food delivery applications during the COVID-19 pandemic. The population, in this study are users of online food delivery applications throughout Indonesia, with the unit of analysis being the individual. Sampling in this study used the purposive method, namely respondents who filled out online questionnaires with total of 119. The data analysis technique in this study used SEM-AMOS version 23. The results showed that discount framing had a positive effect on brand reputation and purchase intention, brand reputation has a positive effect on purchase intention, and purchase intention has a positive effect on actual behavior. The implications of the results of this study for application owners are to know the effect of discount framing, brand reputation, and purchase intention so that they can take strategies and policies related to these matters. For application, users are to be able to use applications that provide discount framing according to their needs.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44257241","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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