PENGARUH STRATEGI DIVERSIFIKASI DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN

The emergence of the Asean Economic Community (AEC) has an impact on the wider openness of trade between countries so that competition between companies increases. Companies are looking for ways to improve its financial performance so that it can compete among the other competitors. Diversification strategies and managerial ownership can be applied by companies in improving the company's financial performance. Diversification strategy is a strategy that can be used to develop a business, expand market share, and increase competitiveness. Managerial ownership can be used to motivate managerial performance in improving financial performance. This study aims to analyze the effect of diversification strategies and managerial ownership on financial performance. The object this research is using manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2016-2019. This research is a quantitative research with hypothesis testing. The sample used this study were 103 manufacturing companies selected using purposive sampling technique and using multiple linear regression analysis techniques. The results of this study prove that diversification strategy and managerial ownership has no effect on financial performance. The contribution of this research is as additional information regarding the effect of diversification strategies and managerial ownership on financial performance. Limitations of this study is the researchers only collected samples from the official website of the IDX and only use the research object manufacturing company. It is expected that further research can collect data not only on the IDX website but from the company's website and further research is expected to develop a research object.

IMPLIKASI TEKNOLOGI INFORMASI TERHADAP PROFESI AUDITOR DALAM MENGHADAPI REMOTE AUDIT

Penelitian ini dilaksanakan dalam rangka untuk menguji audit dalam masa pandemi Covid-19 yang tidak memungkinkan auditor untuk dapat berinteraksi secara penuh dengan klien seperti audit pada umumnya. Penggunaan teknologi informasi yang digunakan oleh auditor menjadi dasar dalam penelitian ini. Tujuan jangka panjang sebagai implikasi praktek dalam penelitian ini adalah memberikan masukan kepada profesi auditor mengenai pemanfaatan teknologi informasi berupa seberapa luas penggunaannya serta seberapa penting teknologi tersebut digunakan dalam menghadapi remote audit. Target khusus dari penelitian ini adalah untuk menguji kesiapan auditor dalam menjalankan remote audit melalui penggunaan teknologi informasi. Penelitian ini memberikan implikasi sosial bahwa auditor harus dapat mengerti pentingnya teknologi informasi dalam pelaksanaan remote audit. Metode penelitian yang digunakan adalah dengan menggunakan survey melalui penyebaran kuesioner kepada auditor di kantor akuntan publik di seluruh Indonesia. Kuesioner menggunakan pertanyaan Janvrin, Bierstaker dan Lowe (2008) yang dikembangkan oleh Tarek, Mohamed, Hussain, dan Basuony (2017). Teknik ini sesuai untuk pengukuran sikap atas suatu kasus yang harus diselesaikan (Tarek, et al, 2017). Orisinalitas penelitian ini adalah bahwa penelitian ini dilakukan pada masa pandemi Covid-19 yang memaksa auditor untuk menghadapi audit dengan berbagai keterbatasan yang ada. Hasil dari penelitian adalah bahwa penggunaan teknologi informasi secara luas dimanfaatkan untuk pelaksanaan audit. Hasil lainnya adalah bahwa tingkat penggunaan teknologi informasi bagi auditor di KAP adalah sangat penting.

PELAKSANAAN PENILAIAN DALAM PEMERIKSAAN PENGUJIAN KEPATUHAN WAJIB PAJAK

This research aims to review the appraisal process in the compliance of taxpayers' audits at the Bekasi Medium Tax Office (MTO) and identify the constraints that arise in the field during the appraisal process. The research was carried out by raising taxpayers' audits to test the fairness of land transfer value conducted by PT XYZ in 2017. The business review was carried out by conducting recalculation practices on case studies at MTO Bekasi with guidance and tax appraisal direction. The practice of recounting is carried out to maintain the data's confidentiality from the MTO Bekasi report. Also, reviews are carried out by comparing existing regulations with existing activities in the field.

PENGARUH CITRA (IMAGES), KEPUASAN KONSUMEN (CUSTOMER SATISFACTION), KEPERCAYAAN KONSUMEN (CUSTOMER TRUST) DAN LOYALITAS KONSUMEN (CUSTOMER LOYALTY) PADA PERUSAHAAN AGEN ASURANSI DI SURABAYA

Competition between organizations continues to increase and there is a rapid shift in the delivery of business processes. Service companies strive to improve their business processes by dealing with customers to survive and compete successfully. The literature clearly emphasizes the importance of trust and loyalty for survival in the insurance service sector. This study aims to explore the role of customer knowledge management (CKM) and satisfaction as antecedents of customer trust in the insurance agent sector. The existing causal relationships between CKM, satisfaction, trust, and loyalty were explored. The mediating role of customer trust in the knowledge-loyalty and satisfaction-loyalty relationships is also explored. Data collection was carried out through a survey with a questionnaire. The research instrument uses Structural Equation Modeling (SEM) which has been used to test the causal relationship and the suitability of the proposed model.

ANALISIS DAYA SAING MINYAK KELAPA SAWIT INDONESIA

Penelitian ini bertujuan untuk menganalisis daya saing minyak kelapa sawit Indonesia dibandingkan dengan negara produsen lain (China, Belanda, Pakistan, dan India) dengan menggunakan metode analisis Revealed Comparatif Advantage (RCA) dan Revealed Comparative Symmetric Advantage (RSCA) pada tahun 2010-2014. RCA dan RSCA digunakan untuk mengukur kinerja ekspor suatu komoditas tertentu dengan total ekspor suatu wilayah dibandingkan dengan pangsa komoditas tersebut dalam perdagangan dunia. Hasil RCA penelitian ini yaitu ini menunjukkan bahwa Indonesia mempunyai daya saing tinggi kelapa sawit dengan komoditi 291; 292; 29; 27; 276; 2; 23; dan 231 terhadap China. Selain itu Indonesia juga mempunyai daya saing tinggi dengan komoditi 23 dan 231 terhadap Belanda. Indonesia juga mempunyai daya saing tinggi dengan komoditi 2; 2769; 29; 292 terhadap Pakistan; dan yang terakhir Indonesia mempunyai daya saing tinggi kelapa sawit dengan komoditi 2 terhadap India. Hasil RSCA menunjukkan bahwa kode komoditi 2; 23; 231; 2769; 29; 291; dan 292 mempunyai daya saing kelapa sawit tinggi di Belanda; selanjutnya komoditi 2; 23; 231; 2769; dan 292 mempunyai daya saing kelapa sawit tinggi di Pakistan; dan terhadap tidak mempunyai daya saing kelapa sawit yang tinggi.

THE IMPLEMENTATION OF JOB CREATION LAW NO. 11 2020 ON THE EASE OF BUSINESS

The investment procedure in Indonesia is still seen as complex and complicated. The complexity is seen in licensing, land acquisition, taxation, and other investment-related issues. A policy or regulation is required to simplify and accelerate the investment procedure. The existence of the Omnibus law No. 11 of 2021 on Job Creation is expected to make investing in Indonesia easier. However, the case with policies and regulations in general, good regulations are not always well-implemented. As a result, the Edwards III Model approach should be used to examine the execution of Law No. 11 of 2020 about Job Creation Related to the Ease of Business Cluster. The analysis's results showed that four elements will influence the success as well as potential dangers associated with the law's policy implementation, including communication factors, resource considerations, implementer attitude factors, and bureaucratic structure factors.

NILAI PERUSAHAAN : EFEK DARI DEBT TO ASSET, LIQUIDITY DAN INTELLECTUAL CAPITAL DI MEDIASI OLEH RETURN ON ASSET.

Penelitian ini bertujuan untuk menguji dan menjelaskan pengaruh Debt To Asset, Liquidity Dan Intellectual Capital Terhadap Return On Asset. Baik Pengaruh langsungDebt To Asset, Liquidity Dan Intellectual Capitaterhadap Nilai Perusahaan Serta pengaruh tidak langsung Debt To Asset,Liquidity Dan Intellectual Capital terhadap Nilai Perusahaan melalui Return On Asset.Teknik pengambilan sampel penelitian ini menggunakan metode purposive sampling.Data yang digunakan adalah data kuantitatif berupa laporan keuangan tahunan yang terdaftar di Bursa Efek Indonsia. Adapun Variabel Independen dalam penelitian ini yaitu Debt To Asset, Liquidity juga Intellectual Capital dan Nilai Perusahaan sebagai variabel dependen serta Return On Asset sebagai variabel mediasi dengan total sampel yang memenuhi kriteria penelitian sebanyak 18 perusahaan sektor Wholesaler and retailer periode 2014 s/d 2017 dan dilakukan analisis datanya menggunakan analisis jalur (path analysis).Hasil penelitian ini menunjukkan bahwa Debt To Asset, Liquidity Dan Intellectual Capital berpengaruh terhadap Return On Asset. Serta Secara langsung Debt To Asset, Liquidity Dan Intellectual Capital berpengaruh terhada Nilai Perusahaan. Juga secara tidak langsung Debt To Asset, Liquidity Dan Intellectual Capital berpengaruh terhadap Nilai Perusahaan melalui Return On Asset.

HOW TO TRANSFORMATIONAL LEADERSHIP INCREASE EMPLOYEE PERFORMANCE

The business world does not always go by what everyone wants. Business in any sector will always experience ups and downs, depending on what underlies a business experiences both of these. This research was conducted with the aim to find out: (1) the influence of transformational leadership style on the performance of the employees of PT. Risky Lintas Samudera (2) the effect of employee empowerment on the performance of employees of PT. Risky Lintas Samudera. PT. Risky Lintas Samudera is a company engaged in freight forwarding expedition services with domicile in Surabaya. This study uses quantitative methods. Data collection was carried out, by distributing questionnaires to 40 employees of PT. Risky Lintas Samudera. Testing in this study uses the Partial Least Square (PLS) analysis technique. The results of this study are two findings, namely: (1) The relationship between the influence of transformational leadership style on employee performance has a T-statistic value> 1.96 of 10,451 so that the first hypothesis can be accepted. The first hypothesis can be said that the transformational leadership style has a significant influence on the performance of employees of PT. Risky Lintas Samudera. (2) The relationship between Employee Empowerment and employee performance has a T-Statistic value of <1.96 of 0.216 so that the second hypothesis cannot be accepted. The second hypothesis can be said to have no significant effect on the performance of employees of PT. Risky Lintas Samudera.

PENGARUH IIKUIDITAS DAN NON PERFORMING LOAN PADA NETT PROFIT MARGIN

Artikel ini mencoba mengurai lebih lanjut tentang relasi antara non performing loan dan likuiditas terhadap net profit margin bank. Dengan menggunakan regresi linier berganda pada data keuangan bank BRI, BNI, CIMB, dan Mandiri selama periode Januari 2017 – Desember 2019, didapati bahwa non performing loan berpengaruh negatif dan signifikan terhadap net proft margin, sementara likuiditas yang diproksikan dengan asset to loan ratio memiliki pengaruh negatif namun tidak signifikan terhadap net profit margin.

ANALISA SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA THE GENTLEMAN BARBERSHOP DELTASARI MENGGUNAKAN APLIKASI MAJOO

The analysis of cash sales accounting information systems at The Gentleman Barbershop aims to improve the cash payment system owned by the company to operate companies where these activities require information. An accounting information system is a system that plans, controls and operates a business. The Gentleman Barbershop is a business entity that is engaged in hair cutting services, recording transactions and previous financial reports using the Moka Application which always experiences errors and is not accurate, so I advise the owner to use the Majoo Application which is more accurate and safe. The complete entrepreneurial Majoo application for all solutions for all types of businesses that has many functions, the price of all entrepreneurial needs. Consists of online cashier, inventory, finance and accounting, employee attendance, CRM, and business analysis. The process starts from the beginning, namely analyzing the activities of The Gentleman Barbershop on the majoo application, then compiling data flow diagrams. The results of this study indicate that the majoo application is running well and is able to meet the information needs of The Gentleman Barbershop, collecting data using direct observation techniques at the salon, conducting interviews and conducting searches using literature.