Companies need to manage their financial performance well. Companies tneed also to establishe the... more Companies need to manage their financial performance well. Companies tneed also to establishe their funding strategies for daily activities. This quantitative research aims to investigate the relationship among tax avoidance, funding strategy and earnings management. We use 56-listed companies from 2013 to 2016. The samples are obtained throughout purposive sampling method. There are several important findings. First, tax avoidance action decrease the amount of profits. Second, the increase in retained earnings will not promote the earnings management. Third, The increasing of equity-funding will cause managers to improve the amount of profits. Fourth, both Short-term liabilites and long-term liabilities will increase the earnings management.
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi, 2020
This study aims to know whether there is an increase in profit due to the implementation of finan... more This study aims to know whether there is an increase in profit due to the implementation of financial technology by PT Bank Negara Indonesia (Persero) Tbk. The research method used is data collection and qualitative research, namely literature study by examining various books, notes, literature, internet sites, research journals, studying and comparing written information sources and statutory regulations to match the title and the topic submitted. This method is used to understand the basic understanding, theoretical basis, and concepts used to carry out analysis and evaluation of the problems discussed and is used to compare the suitability of theory with practice in the field. The results of the study show that there are profits obtained by BNI after implementing fintech. Although financial technology is considered to be a threat by replacing some of its operating activities with technology, with its sophistication, fintech can provide convenience for its customers with all its e...
This study aims to investigate the problem mapping on social aid distribution in Indonesia for CO... more This study aims to investigate the problem mapping on social aid distribution in Indonesia for COVID-19 handling. The administration of social assistance program by the Government has been executed for 6 months yet confusing and slow to be accepted by the society. This research implemented the literature and social media review as methodology of research by giving a meaning towards secondary data. The result of this study provided a problem mapping and unveiling the problem root cause cause regarding various social assistance programs conducted by the Government. The result of this study suggested that there are several social assistance problems identified consisting of the issues of budget allocation in different ministries, unintegrated recipient data issues, and problems of the social assistance distribution system. This study implies that the government should take cooperation, coordination and harmonization between the central government, the district, and private institutions...
Selama tahun 2021 Indonesia merupakan pemasok minyak kelapa sawit terbesar di dunia sehingga kela... more Selama tahun 2021 Indonesia merupakan pemasok minyak kelapa sawit terbesar di dunia sehingga kelapa sawit menjadi salah satu komoditas unggulan yang menopang perekonomian Indonesia. Di tengah tingginya kebutuhan dunia akan komoditas kelapa sawit, pandemi Covid-19 telah mengguncang perekonomian baik di Indonesia maupun dunia. Penelitian ini bertujuan untuk melihat dampak adanya global economic shock yaitu pandemi Covid-19 terhadap kinerja perusahaan yang bergerak di bidang perkebunan kelapa sawit. Melalui analisis deskriptif menggunakan data sekunder yaitu laporan keuangan tahunan tiga perusahaan perkebunan kelapa sawit di Indonesia yang terdaftar di Bursa Efek Indonesia, yaitu AALI, SGRO, dan SSMS, peneliti menemukan bahwa pandemi Covid-19 tidak berpengaruh terhadap pertumbuhan laba bruto komersial perusahaan dan transaksi penjualan serta piutang dan pinjaman kepada pihak berelasi. Meskipun demikian, pandemi Covid-19 cukup memberikan dampak pada komponen beban usaha perusahaan dibuk...
Companies need to manage their financial performance well. Companies tneed also to establishe the... more Companies need to manage their financial performance well. Companies tneed also to establishe their funding strategies for daily activities. This quantitative research aims to investigate the relationship among tax avoidance, funding strategy and earnings management. We use 56-listed companies from 2013 to 2016. The samples are obtained throughout purposive sampling method. There are several important findings. First, tax avoidance action decrease the amount of profits. Second, the increase in retained earnings will not promote the earnings management. Third, The increasing of equity-funding will cause managers to improve the amount of profits. Fourth, both Short-term liabilites and long-term liabilities will increase the earnings management.
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi, 2020
This study aims to know whether there is an increase in profit due to the implementation of finan... more This study aims to know whether there is an increase in profit due to the implementation of financial technology by PT Bank Negara Indonesia (Persero) Tbk. The research method used is data collection and qualitative research, namely literature study by examining various books, notes, literature, internet sites, research journals, studying and comparing written information sources and statutory regulations to match the title and the topic submitted. This method is used to understand the basic understanding, theoretical basis, and concepts used to carry out analysis and evaluation of the problems discussed and is used to compare the suitability of theory with practice in the field. The results of the study show that there are profits obtained by BNI after implementing fintech. Although financial technology is considered to be a threat by replacing some of its operating activities with technology, with its sophistication, fintech can provide convenience for its customers with all its e...
This study aims to investigate the problem mapping on social aid distribution in Indonesia for CO... more This study aims to investigate the problem mapping on social aid distribution in Indonesia for COVID-19 handling. The administration of social assistance program by the Government has been executed for 6 months yet confusing and slow to be accepted by the society. This research implemented the literature and social media review as methodology of research by giving a meaning towards secondary data. The result of this study provided a problem mapping and unveiling the problem root cause cause regarding various social assistance programs conducted by the Government. The result of this study suggested that there are several social assistance problems identified consisting of the issues of budget allocation in different ministries, unintegrated recipient data issues, and problems of the social assistance distribution system. This study implies that the government should take cooperation, coordination and harmonization between the central government, the district, and private institutions...
Selama tahun 2021 Indonesia merupakan pemasok minyak kelapa sawit terbesar di dunia sehingga kela... more Selama tahun 2021 Indonesia merupakan pemasok minyak kelapa sawit terbesar di dunia sehingga kelapa sawit menjadi salah satu komoditas unggulan yang menopang perekonomian Indonesia. Di tengah tingginya kebutuhan dunia akan komoditas kelapa sawit, pandemi Covid-19 telah mengguncang perekonomian baik di Indonesia maupun dunia. Penelitian ini bertujuan untuk melihat dampak adanya global economic shock yaitu pandemi Covid-19 terhadap kinerja perusahaan yang bergerak di bidang perkebunan kelapa sawit. Melalui analisis deskriptif menggunakan data sekunder yaitu laporan keuangan tahunan tiga perusahaan perkebunan kelapa sawit di Indonesia yang terdaftar di Bursa Efek Indonesia, yaitu AALI, SGRO, dan SSMS, peneliti menemukan bahwa pandemi Covid-19 tidak berpengaruh terhadap pertumbuhan laba bruto komersial perusahaan dan transaksi penjualan serta piutang dan pinjaman kepada pihak berelasi. Meskipun demikian, pandemi Covid-19 cukup memberikan dampak pada komponen beban usaha perusahaan dibuk...
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