A STRATEGY TO PROMOTE THE COMPETITIVENESS OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSME) DURING THE CONDITION OF COVID 19 PANDEMICS

The research is aimed to review competitiveness strategies of Micro, Small, and Medium Enterprises (MSME) during the pandemic of Covid 19 to the MSME creative industries of Kp. Pelintahan notably. This research used primary and secondary data and used a descriptive qualitative approach for criticism to analyze the latest problems of MSME creative industries in this pandemic of Covid 19, which used semi-structured interviews, participative observation, and questionnaires for data accumulation technic. Then used AHP (Analytical Hierarchy Process) method and continued with SWOT analysis to formulate a strategy for solving it. The respondence of this research is about ten employees of MSME creative industries Kp. Pelintahan. The result of SWOT analysis is about 0,49 for IFAS and -1,54 for EFAS. Based on SWOT Matrix, the MSME Creative Industries position in Kp. Pelintahan is on 2nd Quadran for rating, which MSME Creative Industries employees of Kp. Pelintahan can take advantage of even a little strength to minimize a terrifying threat. The primary strategy is the Diversification Strategy with their salespeople to market their products MSME Creative Industries Kp. Pelintahan, which the market is reached out of Sumatera except for Lampung.

PUBLIC GOVERNANCE DAN KORUPSI: BUKTI PENGUJIAN DARI INDONESIA MENGGUNAKAN PERSPEKTIF TEORI KEAGENAN

This article explores public governance impact on the corruption’s probability in Indonesian local government practices. The research employs data of Indonesian local governments in 2012. Data were analyzed using logistic regression. The study results found that good public governance has a negative effect on corruptio’s probability. The results of this research conclude that the greater public governance index, the less the local government’s engagement in corruption. The results are rugged when area type is added as control variable. Area type do not affect the corruption’s probability in Indonesian local governments. This study found good public governance decreases the asymmetry of information between agents and principals, so that the opportunity to commit corruption are reduced. Improvement of public governance can be done by implementing e-Government to supervise the implementation of government activities and public services in local government, Indonesia.

SHARE VALUE DIFFERENCES PT. KIMIA FARMA TBK TOWARDS THE ACQUISITION OF SHARE EVENTS IN PT. PHAPROS TBK

TThis study aims to determine whether there is a difference in the value of the shares of PT. Kimia Farma Tbk. after the acquisition of PT. Phapros Tbk. The data used is the value of shares consisting of book value, market value, and the intrinsic value of shares of PT. Kimia Farma Tbk, which was taken ten months before the acquisition of PT. Phapros Tbk. by PT Kimia Farma Tbk. This study is a comparative study with a quantitative descriptive approach, data analysis using the Wilcoxon signed-rank test. The results of this study indicate that the book value of PT. Kimia Farma Tbk. which has a significant difference before and after the acquisition, while the indicators of the stock market value and the intrinsic value of PT. Kimia Farma Tbk. does not have a significant difference before and after the acquisition event.

PENGHINDARAN PAJAK: ANALISIS PERBANDINGAN ANTARA SEKTOR (PERIODE 2017-2019)

Setiap sektor mempunyai kontribusi terhadap penerimaan negara berupa pajak. Beberapa sektor mempunyai peraturan perpajakan yang spesifik dan berbeda dibanding dengan sektor lainnya. Hal tersebut membuat adanya perbedaan startegi dan manajemen pajak pada sektor tersebut. Aktifitas penghindaran pajak dapat mengurangi pendapatan negara dari pajak. Penelitian ini adalah menguji apakah terdapat perbedaan penghindaran pajak yang dilakukan oleh setiap sektor yang ada di Bursa Efek Indonesia. Metode purposive sampling digunakan sebagai metode pemilihan sample, yaitu seluruh perusahaan (non keuangan) yang terdaftar pada BEI pada tahun 2017- 2019. Uji MANOVA akan digunakan untuk menguji hipotesis. Hasil penelitian ini memaparkan bahwa ada perbedaan penghindaran pajak pada setiap sektor di BEI bila diukur menggunakan proksi GAAP ETR, Cash ETR, Current ETR, dan Book Tax Difference (BTD). Namun, hasil penelitian menunjukkan tidak terdapat perbedaan penghindaran pajak pada setiap sektor di BEI bila diukur menggunakan proksi Long-run Cash ETR.

GOING CONCERN AUDIT OPINION: THE ROLE OF AUDIT DELAY, OPINION SHOPPING, FINANCIAL DISTRESS, LEVERAGE AND SIZE OF COMPANY

This Research examines the role of audit delay, opinion shopping, financial distress, leverage, and company size on Going concern (GC) audit opinion. This research is classified as the causality research method. The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2019. We used the purposive sampling method to choose the samples from the population. In the end, we got 124 samples. The data were obtained from www.idx.co.id. and other related websites. The study results show that audit delay, opinion shopping, leverage, and company size do not affect GC opinion. But, financial distress has a positive effect on GC opinion. These results give the knowledge about the factors that affect going concern audit opinion. Auditors as individuals who have independence are expected to be careful in issuing going-concern audit opinions. They should consider the factors that may affect their decision.

THE EFFECT OF GOOD CORPORATE GOVERNANCE AND FINANCIAL DISTRESS ON REAL EARNINGS MANAGEMENT

This research aims to analyze the effect of good corporate governance and financial distress on real earnings management. The sample in this study is a manufacturing company listed on Indonesia Stock Exchange for the 2016-2020 period. Data collection in this study was carried out using secondary data taken from the company's financial statement. The data were analyzed and tested using the SPSS 25 program to test descriptive statistics and outlier tests. The Smart PLS 3.0 program was used to test validity and reliability, test quality indexes, and test hypotheses. The results of this study indicate that institutional ownership has a significant effect on real earnings management, managerial ownership has no significant effect on real earnings management, family ownership has no significant effect on real earnings management, the audit committee has a significant effect on real earnings management, audit quality has a significant effect on management. Financial distress has a significant effect on real earnings management. The moderating variable in this study proves that family ownership has no significant effect on real earnings management which is moderated by political connections.

ANALYSIS OF THE IMPACT OF THE PROPORTION OF INDEPENDENT COMMISSIONERS, LEVERAGE, AND SIZE ON THE ACCOUNTING CONSERVATISM OF STATE-OWNED ENTERPRISES (BUMN)

This study intends to analyze the Impact of the Proportion of Independent Commissioners, Leverage, and Size on the Accounting Conservatism in State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Based on these objectives, there are important questions in this study: whether the variables of the Proportion of Independent Commissioners, Leverage, and size as independent variables impact accounting conservatism, which is the dependent variable. To answer this question, the researcher used the multiple linear regression analysis methods using the Stata15 application. Determination of the sample in this study using purposive sampling method based on specific criteria and the sample obtained is 51 company data. There are several implications in this study, namely theoretical implications and practical implications. Theoretically, this research can be a reference for further researchers in analyzing the effect of accounting conservatism. While practically, it can have implications for company management, especially in decision making, for investors in terms of consideration when making investments and creditors related to the company’s credit activities. The results showed that the leverage variable impacted accounting conservatism, while the proportion of independent commissioners and size had no impact on accounting conservatism.

THE EFFECT OF EARNING PER SHARE, INVESTMENT OPPORTUNITY SET, TOTAL ASSET TURNOVER, AND COLLATERALIZABLE ASSET ON DIVIDEND POLICY (Research on Consumer Goods Industrial Sector Companies Listed on the Indonesian Stock Exchange for the 2015-2019 period)

Dividend policy is a company's decision to determine whether the profits earned by the company will be distributed to investors in the form of dividends or by increasing the company's retained earnings. The purpose of this research was to determine the effect of earnings per share, investment opportunities, total asset turnover, and collateralizable assets on dividend policy in consumer goods industry entities listed on the Indonesia Stock Exchange for the 2015-2019 period. The population in this research was the consumer goods industry listed on the Indonesia Stock Exchange of 52 entities in 2015-2019. The technique of determining the sample used is purposive sampling. The samples obtained are 13 companies incorporated in the consumer goods industry sectors in the Indonesia Stock Exchange for 2015-2019. Based on the analysis, the result shows that the variable total asset turnover partially has a significant positive effect on dividend policy. Collateralizable asset variable has a significant negative impact on dividend policy. In contrast, the investment opportunity variables and earnings per share don't affect dividend policy. This research can be used as a reference for stakeholders in the company to consider the total asset turnover that affects dividend policy in a company.

INFLUENCE OF COMPETENCE, INDEPENDENCE, SPIRITUAL QUOTIENT, EMOTIONAL QUOTIENT, AND AUDIT TENURE ON AUDIT QUALITY

Audit quality is the probability of an assessment given by the auditor about the discovery of a violation in the client's accounting system and reports the violation. The purpose of this study is to obtain empirical evidence of competence, independence, spiritual quotient, emotional quotient, and audit tenure variables on audit quality. This research is quantitative. The population in this study is the Public Accountant Office in Yogyakarta with the sample selection method that is convenience sampling. The data is taken from respondents' responses to positive and negative statements contained in the questionnaire. Data processing and hypothesis testing techniques using SPSS version 22. The results of this study prove that competence, independence, spiritual quotient, emotional quotient, and audit tenure have a significant positive effect on audit quality. This shows that an auditor must have good personal quality, adequate knowledge, and special expertise in his field, not influenced by other parties, and is obliged to be honest not only to the management and owners of the company but also users of financial statements, have a spiritual and emotional good, and a deeper and more complete understanding of the company's operational activities, along with the increase in the number of years of the audit engagement with the company so that it has an impact on the quality of audits produced.

THE INFLUENCE OF PERFORMANCE MEASUREMENT SYSTEM ON THE IMPLEMENTATION OF SAKIP IN THE JAMBI PROVINCIAL GOVERNMENT

Performance Measurement System (PMS) including Performance Accountability is the obligation of every institution to be implemented accurately and measurably. Government AgencAy Performance Accountability System (SAKIP) which has been regulated in PP no. 29 of 2014 contains regulations of the President of the Republic of Indonesia regarding general regulations for the implementation of SAKIP. The purpose of this study was to determine the effect of the PMS factors on the implementation of SAKIP in the Jambi provincial government by connecting the 5 factors of the PMS and the implementation of SAKIP that influenced them. Specifically, the objects or parts of local government organizations that can explain this problem are the existing agencies, agencies and bureaus or regional apparatus organizations that are under the auspices of the provincial government. The research method used is descriptive quantitative. The warp Partial Least Square (warpPLS) program is a variance-based data processing program created to solve the problems caused by covariance-based SEM. This study hypothesizes the influence of the PMS factors on the implementation of SAKIP. The activities carried out began with submitting proposals to the Jambi provincial government, which then sought data directly or through third parties. Students as enumerators are used to search for data in the field. Primary data used comes from provincial government officials, while secondary data is obtained using the services of parties who are not directly involved with Jambi provincial government policies. The research was conducted by directly observing the Jambi governor's office and was also carried out using only information technology via the internet network. So that the information obtained does come from data sources that are truly valid, reliable and trustworthy.