Pub Date : 2022-05-01DOI: 10.31603/bisnisekonomi.v20i1.6851
M. Idris, B. Adeboye, Fatai Abolore Yusuf, Selimat Aderike Adekanye
The establishment and sustainability of the small-scale manufacturing sector is a great contributor to any nation's economic and technological development. A job shop is a typical small-scale manufacturing system that produces simple equipment and machine parts as well as technical services in developing nations. This type of manufacturing system requires versatile production machines for its activities. This requires enormous capital that most interested investors could not afford, and a majority of the commercial banks are not willing to provide financial assistance. This study develops a model using the theory of internal funding by employing the little initial capital in phasing- in the acquisition of the needed machinery, construction of factory space in modular forms, and adequate consideration for recurrent expenditure (i.e. working capital). The initial capital is periodically augmented from the ploughed-back earnings for the gradual acquisition of other machinery until a fully functional job shop emanates within the shortest possible time. Job shop general scheduling methods available in the literature could not be employed to solve the model developed in this study due to its peculiarities. Hence a special heuristic that employs suitable decision rules was formulated and solved using software developed for the purpose. The model developed in this study will be helpful to the investors in job shops, especially in developing nations, to overcome the problem of financing the venture.
{"title":"An Integrated Investment Scheduling Model for New Job Shops: A Phase-In Approach","authors":"M. Idris, B. Adeboye, Fatai Abolore Yusuf, Selimat Aderike Adekanye","doi":"10.31603/bisnisekonomi.v20i1.6851","DOIUrl":"https://doi.org/10.31603/bisnisekonomi.v20i1.6851","url":null,"abstract":"The establishment and sustainability of the small-scale manufacturing sector is a great contributor to any nation's economic and technological development. A job shop is a typical small-scale manufacturing system that produces simple equipment and machine parts as well as technical services in developing nations. This type of manufacturing system requires versatile production machines for its activities. This requires enormous capital that most interested investors could not afford, and a majority of the commercial banks are not willing to provide financial assistance. This study develops a model using the theory of internal funding by employing the little initial capital in phasing- in the acquisition of the needed machinery, construction of factory space in modular forms, and adequate consideration for recurrent expenditure (i.e. working capital). The initial capital is periodically augmented from the ploughed-back earnings for the gradual acquisition of other machinery until a fully functional job shop emanates within the shortest possible time. Job shop general scheduling methods available in the literature could not be employed to solve the model developed in this study due to its peculiarities. Hence a special heuristic that employs suitable decision rules was formulated and solved using software developed for the purpose. The model developed in this study will be helpful to the investors in job shops, especially in developing nations, to overcome the problem of financing the venture.","PeriodicalId":32709,"journal":{"name":"Jurnal Analisis Bisnis Ekonomi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48935987","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 : 2022-01-24DOI: 10.31603/bisnisekonomi.v19i2.4886
Prianto Budi Saptono, Ismail Khozen
The Directorate General of Taxes (DGT) has adopted a compliance risk management approach to monitor taxpayers optimally. In the initial supervision process, DGT often sends a Letter of Request for Explanation of Data and Information (SP2DK) to taxpayers to ensure that their tax obligations are fulfilled. This study aims to analyze how taxpayers respond to the supervision under SP2DK to minimize disputes with tax authorities. The analysis was carried out qualitatively. This study concludes that taxpayers need to be further involved with Account Representative interactions to determine their wishes to adapt to the prevailing tax control system. Understanding how AR works can help taxpayers be better prepared for the ongoing supervisory process. However, taxpayers also need a deeper understanding of tax knowledge, especially about supervision, to adjust to the data and explanation requested by AR. Direktorat Jenderal Pajak (DJP) menerapkan pendekatan manajemen risiko kepatuhan untuk memantau Wajib Pajak (WP) secara optimal. Dalam proses pengawasan awal, DJP kerap mengirimkan Surat Permintaan Penjelasan Data dan/atau Informasi (SP2DK) kepada WP untuk memastikan terpenuhinya kewajiban perpajakannya. Penelitian ini bertujuan untuk menganalisis bagaimana WP menanggapi pengawasan di bawah SP2DK untuk meminimalkan sengketa dengan otoritas pajak. Analisis dilakukan secara kualitatif. Studi ini menyimpulkan bahwa WP perlu terlibat lebih jauh dalam berinteraksi dengan Account Representative (AR) untuk mengetahui keinginannya beradaptasi dengan sistem pengendalian pajak yang berlaku. Memahami bagaimana AR bekerja dapat membantu WP lebih siap untuk proses pengawasan yang sedang berlangsung. Namun wajib pajak juga membutuhkan pemahaman yang lebih dalam tentang perpajakan, khususnya tentang pengawasan, untuk menyesuaikan dengan data dan penjelasan yang diminta oleh AR.
税务总局(DGT)采用了合规风险管理方法，以最佳方式监督纳税人。在最初的监管过程中，税务总局通常会向纳税人发出数据和信息解释请求函(SP2DK)，以确保其纳税义务得到履行。本研究旨在分析纳税人如何应对SP2DK下的监管，以尽量减少与税务机关的纠纷。进行定性分析。本研究的结论是，纳税人需要进一步参与客户代表的互动，以确定他们的愿望，以适应现行的税收控制系统。了解AR的工作原理可以帮助纳税人更好地为正在进行的监管过程做好准备。然而，纳税人也需要更深入地了解税务知识，特别是关于监管的知识，以适应AR所要求的数据和解释。董事janderal Pajak (DJP)的行政管理人员(isiko kepatuhan untuk)的行政管理人员(WP)的行政管理人员。Dalam propros pengawasan awal, DJP kerap mengirimkan Surat Permintaan Penjelasan Data dan/atau Informasi (SP2DK) kepaada WP untuk memastikan terpenuhinya kewajiban perpajakannya。Penelitian ini bertujuan untuk menganalis bagaimana WP menanggapi pengawasan di bawah SP2DK untuk minimalkan sengketa dengan otoritas pajak。分析双裂坎的secara质量。研究了中国经济发展的动力与动力，以及中国经济发展的动力与动力，以及中国经济发展的动力与动力。Memahami bagaimana AR bekerja dapat membantu WP lebih siap untuk propropengawasan yang sedang berlangsung。Namun wajib pajak juga membutuhkan pemahaman yang lebih dalam tentang perpajakan, khususnya tentang pengawasan, untuk menyesuaikan dengan data dan penjelasan yang diminta oleh AR。
{"title":"How Should Taxpayers Respond the Tax Authority Supervision?","authors":"Prianto Budi Saptono, Ismail Khozen","doi":"10.31603/bisnisekonomi.v19i2.4886","DOIUrl":"https://doi.org/10.31603/bisnisekonomi.v19i2.4886","url":null,"abstract":"The Directorate General of Taxes (DGT) has adopted a compliance risk management approach to monitor taxpayers optimally. In the initial supervision process, DGT often sends a Letter of Request for Explanation of Data and Information (SP2DK) to taxpayers to ensure that their tax obligations are fulfilled. This study aims to analyze how taxpayers respond to the supervision under SP2DK to minimize disputes with tax authorities. The analysis was carried out qualitatively. This study concludes that taxpayers need to be further involved with Account Representative interactions to determine their wishes to adapt to the prevailing tax control system. Understanding how AR works can help taxpayers be better prepared for the ongoing supervisory process. However, taxpayers also need a deeper understanding of tax knowledge, especially about supervision, to adjust to the data and explanation requested by AR. \u0000 \u0000Direktorat Jenderal Pajak (DJP) menerapkan pendekatan manajemen risiko kepatuhan untuk memantau Wajib Pajak (WP) secara optimal. Dalam proses pengawasan awal, DJP kerap mengirimkan Surat Permintaan Penjelasan Data dan/atau Informasi (SP2DK) kepada WP untuk memastikan terpenuhinya kewajiban perpajakannya. Penelitian ini bertujuan untuk menganalisis bagaimana WP menanggapi pengawasan di bawah SP2DK untuk meminimalkan sengketa dengan otoritas pajak. Analisis dilakukan secara kualitatif. Studi ini menyimpulkan bahwa WP perlu terlibat lebih jauh dalam berinteraksi dengan Account Representative (AR) untuk mengetahui keinginannya beradaptasi dengan sistem pengendalian pajak yang berlaku. Memahami bagaimana AR bekerja dapat membantu WP lebih siap untuk proses pengawasan yang sedang berlangsung. Namun wajib pajak juga membutuhkan pemahaman yang lebih dalam tentang perpajakan, khususnya tentang pengawasan, untuk menyesuaikan dengan data dan penjelasan yang diminta oleh AR.","PeriodicalId":32709,"journal":{"name":"Jurnal Analisis Bisnis Ekonomi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47587634","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 : 2022-01-18DOI: 10.31603/bisnisekonomi.v19i2.6235
M. Nasir, M. H. Syahnur
The effect of providing income improvement allowances, work discipline, and responsibility on increasing the work productivity of civil servants at the Dinas Perdagangan Kota Makassar is discussed in this study. This research approach uses quantitative data analysis. This study relied on primary data gathered through questionnaires. This study's sample consists of 61 people from the civil servants at the Dinas Perdagangan Kota Makassar. A questionnaire is used to collect data. Data analysis using the Structural Equation Model (SEM) or Partial Least Squares (PLS). The PLS evaluation model is carried out by evaluating both the outer and inner models. According to the findings of this study, the variable of income improvement allowance has a positive and significant effect on increasing work productivity, the variable of work discipline has no positive and significant effect on increasing work productivity, and responsibility has a positive and significant effect on increasing work productivity.
本研究讨论了在Dinas Perdagangan Kota Makassar提供收入改善津贴、工作纪律和责任对提高公务员工作生产力的影响。这种研究方法使用定量数据分析。这项研究依赖于通过问卷收集的原始数据。这项研究的样本包括来自望加锡省公务员协会的61人。调查问卷用于收集数据。使用结构方程模型（SEM）或偏最小二乘法（PLS）进行数据分析。PLS评估模型是通过评估外部和内部模型来实现的。根据本研究的结果，收入改善津贴变量对提高工作生产率有积极显著的影响，工作纪律变量对提高劳动生产率没有积极显著的作用，责任对提高劳动生产力有积极显著作用。
{"title":"Factors that Increase Work Productivity of Civil Servant at the Dinas Perdagangan Kota Makassar","authors":"M. Nasir, M. H. Syahnur","doi":"10.31603/bisnisekonomi.v19i2.6235","DOIUrl":"https://doi.org/10.31603/bisnisekonomi.v19i2.6235","url":null,"abstract":"The effect of providing income improvement allowances, work discipline, and responsibility on increasing the work productivity of civil servants at the Dinas Perdagangan Kota Makassar is discussed in this study. This research approach uses quantitative data analysis. This study relied on primary data gathered through questionnaires. This study's sample consists of 61 people from the civil servants at the Dinas Perdagangan Kota Makassar. A questionnaire is used to collect data. Data analysis using the Structural Equation Model (SEM) or Partial Least Squares (PLS). The PLS evaluation model is carried out by evaluating both the outer and inner models. According to the findings of this study, the variable of income improvement allowance has a positive and significant effect on increasing work productivity, the variable of work discipline has no positive and significant effect on increasing work productivity, and responsibility has a positive and significant effect on increasing work productivity.","PeriodicalId":32709,"journal":{"name":"Jurnal Analisis Bisnis Ekonomi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48725219","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 : 2021-12-20DOI: 10.31603/bisnisekonomi.v19i2.5098
M. Marfuah, Asri Pangesti Luthfiani, Yestias Maharani
This study aims to determine the effect of job insecurity, job stress, accounting competence, and role conflict on turnover intention in Regional Development Bank employees in the Province of the Special Region of Yogyakarta. The number of samples used in this study were 45 respondents with purposive sampling method. Data was collected by using the questionnaire method. The results show that job insecurity, job stress, and role conflict have a positive effect on turnover intention, while accounting competence has a negative effect on turnover intention of Regional Development Bank employees in the Special Region of Yogyakarta. The results of this study contribute to the management of the Regional Development Bank in the Province of the Special Region of Yogyakarta as a consideration in managing their human resources. For example, to increase employee loyalty at work, namely by increasing accounting competence, and reducing job insecurity, job stress, and role conflict felt by employees
{"title":"Determinants of Turnover Intention of Regional Development Bank Employees in Yogyakarta","authors":"M. Marfuah, Asri Pangesti Luthfiani, Yestias Maharani","doi":"10.31603/bisnisekonomi.v19i2.5098","DOIUrl":"https://doi.org/10.31603/bisnisekonomi.v19i2.5098","url":null,"abstract":"This study aims to determine the effect of job insecurity, job stress, accounting competence, and role conflict on turnover intention in Regional Development Bank employees in the Province of the Special Region of Yogyakarta. The number of samples used in this study were 45 respondents with purposive sampling method. Data was collected by using the questionnaire method. The results show that job insecurity, job stress, and role conflict have a positive effect on turnover intention, while accounting competence has a negative effect on turnover intention of Regional Development Bank employees in the Special Region of Yogyakarta. The results of this study contribute to the management of the Regional Development Bank in the Province of the Special Region of Yogyakarta as a consideration in managing their human resources. For example, to increase employee loyalty at work, namely by increasing accounting competence, and reducing job insecurity, job stress, and role conflict felt by employees","PeriodicalId":32709,"journal":{"name":"Jurnal Analisis Bisnis Ekonomi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44701340","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 : 2021-12-17DOI: 10.31603/bisnisekonomi.v19i2.3927
D. A. Prihastiwi, Suci Nasehati Sunaningsih, Agustina Prativi Nugraheni
MSMEs have a vital role in Indonesian economy and capital is a central issue for them. However, there are still many MSMEs that struggle to grow despite various programs that are instigated to assist this sector. This study aims to provide evidence of mismatch between capital needs/preferences and use for MSMEs. We call that mismatch financing gap. The financing gap was identified through analyses of various MSMEs and owner’s characteristics that affecting preference and use of financing sources by MSMEs. Questionnaires were distributed to MSMEs owners in Magelang City and 121 samples were collected. One-way Anova and Independent t-test were utilized to determine financing sources preferred by MSMEs across different owners and MSMEs characteristics. The output showed that MSMEs at different levels of growth and owners who have different levels of education and experience had different preferences toward bank debt. Furthermore, preference to government assistance and informal sources of financing were driven by MSMEs’ sales and owner’s motivation to start business, respectively. Multiple regression analysis was employed to determine the drivers of MSMEs’ use of financing sources. The results of this study were ownership status, gender, acquisition mode, and education influenced the use of bank loans. Assistance from the government was affected by MSMEs’ type of activity, sales, and experience of the MSMEs’ owners. The use of informal financing sources was affected by motivation and experience of MSMEs’ owners.
{"title":"Between Expectation and Reality: Factors Determining Financing Sources Preferred and Used by MSMEs","authors":"D. A. Prihastiwi, Suci Nasehati Sunaningsih, Agustina Prativi Nugraheni","doi":"10.31603/bisnisekonomi.v19i2.3927","DOIUrl":"https://doi.org/10.31603/bisnisekonomi.v19i2.3927","url":null,"abstract":"MSMEs have a vital role in Indonesian economy and capital is a central issue for them. However, there are still many MSMEs that struggle to grow despite various programs that are instigated to assist this sector. This study aims to provide evidence of mismatch between capital needs/preferences and use for MSMEs. We call that mismatch financing gap. The financing gap was identified through analyses of various MSMEs and owner’s characteristics that affecting preference and use of financing sources by MSMEs. Questionnaires were distributed to MSMEs owners in Magelang City and 121 samples were collected. One-way Anova and Independent t-test were utilized to determine financing sources preferred by MSMEs across different owners and MSMEs characteristics. The output showed that MSMEs at different levels of growth and owners who have different levels of education and experience had different preferences toward bank debt. Furthermore, preference to government assistance and informal sources of financing were driven by MSMEs’ sales and owner’s motivation to start business, respectively. Multiple regression analysis was employed to determine the drivers of MSMEs’ use of financing sources. The results of this study were ownership status, gender, acquisition mode, and education influenced the use of bank loans. Assistance from the government was affected by MSMEs’ type of activity, sales, and experience of the MSMEs’ owners. The use of informal financing sources was affected by motivation and experience of MSMEs’ owners.","PeriodicalId":32709,"journal":{"name":"Jurnal Analisis Bisnis Ekonomi","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70019384","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 : 2021-12-17DOI: 10.31603/bisnisekonomi.v19i2.5162
Yosi Try Winahyu, Novi Marlena
Getuk pisang is one of traditional snack in Kediri. Sentra Getuk Pisang Dusun Jatisari, which is the main supplier of getuk pisang in Kediri, had decline sales caused by pandemic. The purpose of this study is 1) Analyze the internal and external conditions of Sentra Getuk Pisang Dusun Jatisari, 2) Analyze the position of Sentra Getuk Pisang Dusun Jatisari using the Internal-External (IE) matrix and 3) Provide recommendations strategies that can be applied to the Sentra Getuk Pisang Dusun Jatisari. This study used non-probability sampling with interactive analytical techniques from Miles and Huberman consist with data collection, data reduction, data display and conclusion: drawing/verifying. The results showed that the IFE matrix was 2.43, EFE 2.8 and the IE matrix was in quadrant V or hold and maintain. Recommended strategy that can be used at Sentra Getuk Pisang Dusun Jatisari is market penetration by utilizing online media and product development.
{"title":"Mapping an Internal-Eksternal Matrix Sentra Getuk Pisang Based On McKinsey’s 7S Framework and PEST","authors":"Yosi Try Winahyu, Novi Marlena","doi":"10.31603/bisnisekonomi.v19i2.5162","DOIUrl":"https://doi.org/10.31603/bisnisekonomi.v19i2.5162","url":null,"abstract":"Getuk pisang is one of traditional snack in Kediri. Sentra Getuk Pisang Dusun Jatisari, which is the main supplier of getuk pisang in Kediri, had decline sales caused by pandemic. The purpose of this study is 1) Analyze the internal and external conditions of Sentra Getuk Pisang Dusun Jatisari, 2) Analyze the position of Sentra Getuk Pisang Dusun Jatisari using the Internal-External (IE) matrix and 3) Provide recommendations strategies that can be applied to the Sentra Getuk Pisang Dusun Jatisari. This study used non-probability sampling with interactive analytical techniques from Miles and Huberman consist with data collection, data reduction, data display and conclusion: drawing/verifying. The results showed that the IFE matrix was 2.43, EFE 2.8 and the IE matrix was in quadrant V or hold and maintain. Recommended strategy that can be used at Sentra Getuk Pisang Dusun Jatisari is market penetration by utilizing online media and product development.","PeriodicalId":32709,"journal":{"name":"Jurnal Analisis Bisnis Ekonomi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49284633","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 : 2021-09-18DOI: 10.31603/bisnisekonomi.v19i1.3757
Rifki Khoirudin, S. Wahyuni, Catur Budi Nugraha
Public asset is an integral part of regional assets that is owned and controlled by regional government, this asset could be financed partly or wholly by regional budget. Asset should be distributed proportionally to optimally support the economic development. This study examines the distribution of assets to boost regional economic growth that eventually will increase the regional government revenue. The optimized distribution of public assets is expected to be a source of regional financing and asset management is one of the keys to successfully manage regional economic. The conclusion is that the asset management with innovation and technology could optimize the utilization of regional assets in boosting the economy.
{"title":"Distribution of Optimized Public Assets Utilization in Yogyakarta Province","authors":"Rifki Khoirudin, S. Wahyuni, Catur Budi Nugraha","doi":"10.31603/bisnisekonomi.v19i1.3757","DOIUrl":"https://doi.org/10.31603/bisnisekonomi.v19i1.3757","url":null,"abstract":"Public asset is an integral part of regional assets that is owned and controlled by regional government, this asset could be financed partly or wholly by regional budget. Asset should be distributed proportionally to optimally support the economic development. This study examines the distribution of assets to boost regional economic growth that eventually will increase the regional government revenue. The optimized distribution of public assets is expected to be a source of regional financing and asset management is one of the keys to successfully manage regional economic. The conclusion is that the asset management with innovation and technology could optimize the utilization of regional assets in boosting the economy.","PeriodicalId":32709,"journal":{"name":"Jurnal Analisis Bisnis Ekonomi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47002754","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 : 2021-09-18DOI: 10.31603/bisnisekonomi.v19i1.4253
Fika Azmi, Pratomo Cahyo Kurniawan
The implementation of risk management is an obligation that must be carried out by rural banks in every business activity in accordance with Financial Services Authority regulation 13/OJK.03/2015. This study aims to examine whether the implementation of risk management can strengthen or weaken the effect of intellectual capital on non-performing loans. The sampling method used the saturated method and obtained data of 26 research samples. The selected respondents were the leaders of the rural banks in Semarang City. Data analysis using Moderated Regression Analysis (MRA) shows that intellectual capital has a negative effect to non-performing loans. Furthermore, the implementation of risk management strengthens the relationship between intellectual capital and non-performing loans. This means that optimal management of intellectual capital and supported by effective risk management will reduce non-performing loans
{"title":"Intellectual Capital and Risk Management to Overcome Non Performing Loans","authors":"Fika Azmi, Pratomo Cahyo Kurniawan","doi":"10.31603/bisnisekonomi.v19i1.4253","DOIUrl":"https://doi.org/10.31603/bisnisekonomi.v19i1.4253","url":null,"abstract":"The implementation of risk management is an obligation that must be carried out by rural banks in every business activity in accordance with Financial Services Authority regulation 13/OJK.03/2015. This study aims to examine whether the implementation of risk management can strengthen or weaken the effect of intellectual capital on non-performing loans. The sampling method used the saturated method and obtained data of 26 research samples. The selected respondents were the leaders of the rural banks in Semarang City. Data analysis using Moderated Regression Analysis (MRA) shows that intellectual capital has a negative effect to non-performing loans. Furthermore, the implementation of risk management strengthens the relationship between intellectual capital and non-performing loans. This means that optimal management of intellectual capital and supported by effective risk management will reduce non-performing loans","PeriodicalId":32709,"journal":{"name":"Jurnal Analisis Bisnis Ekonomi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45951579","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 : 2021-07-18DOI: 10.31603/bisnisekonomi.v19i1.4049
Cindy Gustiara Iszardani, P. Hardiningsih
This study aims to analyze the effect of local revenue, leverage, local government wealth on the disclosure of web-based local government financial statements. The population and sample of this study are the regional government financial reports of Central Java Province which consist of 29 districts and 6 cities for the 2015-2018 fiscal year which have been audited by the BPK. The analysis method uses a multiple regression panel data model with the Eviews 9 application. The results of this study indicate that local revenue and general allocation funds have a significant positive effect on the disclosure of web-based local government financial reports. However, the wealth of the local government in turn has a negative effect on the disclosure of web-based local government financial reports. Meanwhile, leverage has no effect on the disclosure of web-based local government financial statements. The results of this study can be used as a consideration for the government informing regulations, rewards, and sanctions in order to increase the transparency of digital financial reports.
{"title":"The Effect of Regional Income, Leverage, Regional Property on Internet Financial Reporting Disclosure","authors":"Cindy Gustiara Iszardani, P. Hardiningsih","doi":"10.31603/bisnisekonomi.v19i1.4049","DOIUrl":"https://doi.org/10.31603/bisnisekonomi.v19i1.4049","url":null,"abstract":"This study aims to analyze the effect of local revenue, leverage, local government wealth on the disclosure of web-based local government financial statements. The population and sample of this study are the regional government financial reports of Central Java Province which consist of 29 districts and 6 cities for the 2015-2018 fiscal year which have been audited by the BPK. The analysis method uses a multiple regression panel data model with the Eviews 9 application. The results of this study indicate that local revenue and general allocation funds have a significant positive effect on the disclosure of web-based local government financial reports. However, the wealth of the local government in turn has a negative effect on the disclosure of web-based local government financial reports. Meanwhile, leverage has no effect on the disclosure of web-based local government financial statements. The results of this study can be used as a consideration for the government informing regulations, rewards, and sanctions in order to increase the transparency of digital financial reports.","PeriodicalId":32709,"journal":{"name":"Jurnal Analisis Bisnis Ekonomi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48666079","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 : 2021-07-17DOI: 10.31603/bisnisekonomi.v19i1.4857
Berwin Anggara, V. Safitri, Isbahna Naz
This research aims to examine the determination of the Environmental Management System (EMS) and environmental performance on the company's financial performance as moderated by foreign ownership in the stock structure of manufacturing companies listed on the Indonesia Stock Exchange. This research uses a quantitative method by analyzing 27 manufacturing companies listed on the IDX through purposive sampling-based sample selection, then data analysis using the moderated regression analysis method. The results showed that foreign ownership could not moderate the effect of EMS proxied by ISO 14001 certification on the financial performance of the entity proxied by ROA, but on the other hand, the structure of foreign ownership shares could positively and significantly moderate the effect of environmental performance proxied by PROPER KLHK. on the entity's financial performance. Meanwhile, if tested directly, neither EMS nor environmental performance has an effect on the company's financial performance.
{"title":"Implication of Environmental Management System and Environmental Performance on Financial Performance of Entities with Foreign Ownership as Moderator","authors":"Berwin Anggara, V. Safitri, Isbahna Naz","doi":"10.31603/bisnisekonomi.v19i1.4857","DOIUrl":"https://doi.org/10.31603/bisnisekonomi.v19i1.4857","url":null,"abstract":"This research aims to examine the determination of the Environmental Management System (EMS) and environmental performance on the company's financial performance as moderated by foreign ownership in the stock structure of manufacturing companies listed on the Indonesia Stock Exchange. This research uses a quantitative method by analyzing 27 manufacturing companies listed on the IDX through purposive sampling-based sample selection, then data analysis using the moderated regression analysis method. The results showed that foreign ownership could not moderate the effect of EMS proxied by ISO 14001 certification on the financial performance of the entity proxied by ROA, but on the other hand, the structure of foreign ownership shares could positively and significantly moderate the effect of environmental performance proxied by PROPER KLHK. on the entity's financial performance. Meanwhile, if tested directly, neither EMS nor environmental performance has an effect on the company's financial performance.","PeriodicalId":32709,"journal":{"name":"Jurnal Analisis Bisnis Ekonomi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48690191","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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