The Determinant Factors of Earnings Persistence

The purpose of this research is to provide empirical evidence about the effect of operating cash flow, sales volatility, cash flow volatility, operating cycle, and book tax difference on earnings persistence. The company used in this research is manufacturing company listed in Indonesia Stock Exchange (IDX) from 2016 until 2020. Samples of this research were selected based on the purposive sampling method and resulted in 43 companies, therefore the data used for this research amounting to 215 data. The data obtained from these samples were analyzed using multiple regression method. The result of this research show that operating cycle have influence on earnings persistence. While operating cash flow, sales volatility, cash flow volatility, and book tax difference have no influence on earnings persistence.

Impact of Monetary Policy and Foreign Direct Investment Against Indonesia's Economic Growth

This study aims to determine the impact of monetary policy and FDI on economic growth and discuss it. The monetary indicator variables used are inflation, interest rates and exchange rates. The data used in this study are secondary data in 1990-2019 sourced from data from the Central Bureau of National Statistics and the World Bank. The analysis model in this study uses Multiple Linear Regression with the Error Correction Model (ECM) analysis model. The results of the analysis show that in the long term monetary variables (inflation, interest rates and exchange rates) have a significant effect on economic growth. And in the short term FDI has a significant effect on economic growth. It is concluded that monetary variables (inflation, interest rates and exchange rates) are the main variables that affect economic growth in the long and short term.

Factors Affecting Income Distribution in Sulawesi

This study aims to determine the factors that influence the distribution of income in Sulawesi. The data used is data sourced from the Central Statistics Agency, for the period 2011-2020 in 6 Sulawesi Island Provinces. The method used is multiple regression analysis with the help of the eviews 9 application. The results show that per capita expenditure has a positive and significant effect on income distribution, average years of schooling has a negative and significant effect on income distribution, life expectancy has a negative but not significant effect on income distribution.

Factors Affecting the Income of Palm Sugar SMEs in Kaidipang District, North Bolaang Mongondow Regency

This study aims to determine the factors that influence the income of palm sugar SMEs in Kaidipang District, North Bolaang Mongondow Regency. This type of research is survey research. Survey research is research that takes a sample from one population and uses a questionnaire as the main data collection tool. The types of data used in this research are primary data and secondary data. primary data is data obtained directly from the first source of the field in the form of data obtained through interviews. The results of the study show that capital has a positive but not significant effect on the income of SMEs. Capital has a positive effect on the income of SMEs. The number of workers has a positive and significant effect on the income of SMEs in North Bolaang Mongondow district. Raw materials have a positive but not significant effect on MSME income. The level of education has a negative effect on the income of palm sugar SMEs. Technology has a positive but not significant effect on the income of palm sugar SMEs. MSME Income = 4.739 + 0.065 Capital + 0.298 Total Labor + 0.132 Raw Materials - 0.079 Education Level + 0.162 Technology + e

The Effect of Price, Land Area and Production Costs on Rice Farmer’s Income: Case in Bone Bolango Regency

This study aims to determine the effect of price, land area and production costs on the income of rice farmers in North Toto Village, Tilongkabila District, Bone Bolango Regency. Data collection techniques used in this study were observation, interviews, questionnaires, and documentation. With a total sample of 44 farmers in North Toto Village. This research method uses a quantitative approach with multiple linear regression model analysis. The results showed that the price had a negative and insignificant effect on the income of rice farmers in North Toto Village. This means that every 1% increase in price can reduce income by 0.237. Land area has a positive and significant effect on the income of rice farmers in North Toto Village. This means that every 1% increase in land area can increase income by 0.682. Production costs have a negative and significant effect on the income of rice farmers in North Toto Village. This means that every 1% increase can reduce income by -0.254. The coefficient of determination (R Square) is 0.596, this shows that the percentage of rice farmers' income variation which is explained by the variation of the independent variables, namely price, land area and production costs is 59.6% for the remaining 40.4% influenced by other variables.

The Impact of Covid-19 on The Effect Multiplier on The Household Consumption Function in Jakarta

The purpose of this study is to examine the effect of a decrease in aggregate income, due to activity restrictions during the Covid-19 pandemic, on household consumption expenditure in Jakarta. The research model is based on the Absolute and Permanent income hypothesis, to see the long-term and short-term effects of changes in income on consumption expenditure. The research method is quantitative by using annual data on consumption expenditure and income at current prices for the period 2003 to 2020. The analysis model uses OLS and ECM regression. The results showed that income has a significant effect on the equation of the short-run and long-run consumption function. The short-term income crisis has an impact on the increase in the multiplier coefficient. In the short term there will also be an adjustment in consumption expenditures, according to what is postulated in the permanent income hypothesis. This indicates that in the short term expansionary fiscal policy is effective in increasing aggregate household consumption expenditure. Further research suggests adding the inflation variable as a proxy for economic conditions. Keywords: Absolute Income Hypothesis, Permanent Income Hypothesis, Household Consumption Expenditures, National Income, Multiplier.

The Effect Of Corruption, Democracy And Foreign Debt On Economic Growth In Asian Pacific Countries

Economic growth can be defined as a process of changing the economic conditions of a country on an ongoing basis towards a better condition during a certain period. This study aims to examine the effect of corruption, democracy and external debt on economic growth in 7 countries Asia Pasific. This is because of The Asia Pacific became known around the 1980s when financial market, international trade and political condition have increased. The data used is panel data during the period 2014-2018, and collected by data documentation and library obtained from World Bank, International Transparency and Freedom In The World. Using the panel data regression, the estimation results are (1) Corruption has a positive and significant effect on economic growth in 7 Asia Pacific countries, with a regression coefficient value of -0.2753, (2) Democracy has a positive and significant effect on economic growth in 7 Asia Pacific countries with a regression coefficient value of 0.0586, (3) External debt has a significant positive effect on economic growth in 7 countries Asia Pacific region with a regression coefficient of 0.7604 (4) Corruption, Democracy and External Debt have a significant effect on economic growth in 7 countries in the Asia Pacific region, with a probability value (F-statistic) of 0.0008

Implementation of PSAK 71 In Indonesia: Mutual Fund Investment In Insurance Subsector Companies

Changes in financial accounting standards in Indonesia can result in additional costs that companies, including financial companies, must bear. This study aims to review the implementation of PSAK 71 in insurance companies in Indonesia related to mutual fund investment ownership. The method used in this study is a qualitative method with content analysis. The analysis was conducted with data and information on the financial statements for 2020 and 2019 of insurance sub-sector companies available on www.idx.co.id. A sampling of this study employed purposive sampling with a total sample that amounted to 26 observations. This study concludes that the implementation of PSAK 71 does not affect the measurement and value of mutual fund investments. It only has an impact on the classification of mutual fund investments in the company's financial statements. Also, this study finds that 4 out of 13 insurance companies have implemented a mutual fund investment classification according to PSAK 71 (2017). Insurance companies that have not implemented PSAK 71 (2017) are due to the company's policy that stipulates to apply PSAK 62 (2017), which allows insurance companies to postpone the implementation of PSAK 71 (2017).

Labor Decision Analysis In West Sumatra

This study aims to analysis the determinants of labor employment decisions in West Sumatra.. The data used in this study is SAKERNAS data in 2018. The variables used in this study are workforce employment decisions, education level, gender, age, and residential area. This study uses multinomial logistic regression analysis. The results of this study indicate that: (1) Education has a significant effect on employment decisions for contract wages and wages without contracts compared to entrepreneurs in West Sumatra (2) Gender significantly influences employment decisions for contract wages and wages without contracts compared to entrepreneurs in West Sumatra (3) Age has a significant effect on contractual wage employment decisions compared to entrepneurship, while age variable has no significant effect on contractual wage employment decisions compared to entrepreneurship in West Sumatra (4) The area of residence has a significant effect on wage employment decisions with contracts compared to entrepreneurship, where as variables the area of residence does not significantly influence the decision of wage employment without a contract compared to entrepreneurship in West Sumatra.

The Labor Market Structure of Transportation Sector in Indonesia: Digital Economy, Investment, Pandemic COVID-19, Job Creation Law

The development of the digital economy leads to the loss of several jobs and the emergence of new jobs. It also allows labor shifting between the new jobs and the old jobs. This phenomenon could raise the potential for unabsorbed labor which will cause unemployment problems. The COVID-19 pandemic, which requires large-scale social restrictions (PSBB), has certainly affected the transportation sector. This study aims to examine the influence of the digital economy, investment, the COVID-19 pandemic, and the Job Creation Law on the labor market structure of the transportation sector in Indonesia. The research method used is quantitative. The data used are the time series from January 2018 to November 2020. The results of this study indicate that the digital economy has no effect on the structure of the labor market in the transportation sector in Indonesia. Meanwhile, investment, the COVID-19 pandemic, and the Job Creation Law, respectively, have a significant effect on the structure of the labor market in the transportation sector in Indonesia. The impact of investment and the COVID-19 pandemic on the labor market structure of the transportation sector in Indonesia is negative. Meanwhile, the effect of the Job Creation Law on the labor market structure of the transportation sector in Indonesia is positive. Simultaneously, the digital economy, investment, the COVID-19 pandemic, and the Job Creation Law affect the labor market structure of the transportation sector in Indonesia.