This study aims to provide an overview of the development of corporate information disclosure research in Indonesia taken from 11 accredited journals in Indonesia. Samples are obtained from 2004 to 2017 and obtained 66 articles covering the practice of corporate information disclosure. This research classifies articles based on topics, research methods and models used by researchers. The widest researched topics of corporate information disclosure practices are the antecedent topics of firm size and financial ratios, while the widest used research methods are analytical methods. In addition, the corporate social responsibility-based disclosure is widely studied since this disclosure was probably considered as concern of many parties, especially the general public, and causing conflict in the community.
This study is aims to describe the development of dividend policy research in Indonesia. This study analyze 7 accreditation journals in Indonesia from 2002-2017 periods, there are 35 articles discussing about dividend policy. We have classified this article based on topics, research methods, models used, and descriptions of research results in Indonesia. The result obtained are mostly published in Jurnal Keuangan dan Perbankan (JKP) 11 articles out of 35 articles. The most of studied antecedent topics are financial ratios, ownership structures, and capital structures while for the most consequenses topic is firm value. Overall, this research uses analytical method and the measurement of dividend policy most use dividend payout ratio. This research period in the articles ranged from an average 5,5 years. This research aimed to give perspective about researches that have been done in Indonesia about dividend policy and the research result can be used as reference for next research or others such as investor and practicioner.
Meningkatnya kebutuhan pokok tidak bersamaan dengan meningkatnya pendapatan dari rumah tangga yang terbilang rendah/terbatas sehingga memaksa individu untuk dapat hidup hemat dan lebih pandai dalam mengelola keuangan di dalam keluarga.Hal ini sering menjadi permasalahan karena banyak keluarga yang masih menganggap, bahwa pengelolaan keuangan bukanlah suatu hal yang penting. Pengelolaan keuangan ini di fokuskan untuk dapat merencanakan keuangan yang baik melalui daftar pemasukan dan pengeluaran secara terperinci. Selain itu untuk dapat meningkatkan ekonomi keluarga juga perlu dipikirkan peluang/kesempatan lain yang dapat menambah pemasukan/sumber keuangan keuangan keluarga. Sehingga pada akhirnya kondisi keuangan keluarga tidak mengalami defisit namun dapat menjadi kondisi positif yaitu surplus dengan kondisi seperti ini, maka kemampuan untuk saving atau berinvestasi dalam mengantisipasi kebutuhan yang tidak terduga dimasa yang akan datang dapat terpenuhi
The purpose of this study was to analyze the performance of accountants and business motivation to increase turnover at MSMEs in Banyumas Regency. This study uses multiple linear regression analysis and SEM (Structural Equation Modeling). The results obtained indicate that the accountant's performance has a significant and positive effect on increasing turnover. Business motivation has a significant and positive influence on the increase in turnover and accountant performance as well as business motivation jointly influences the increase in turnover.
Micro, Small, and Medium Entreprisess are businesses run by commoner with limited capital, and apply simple technology. Micro, Small, and Medium Enterprises are an important part of the country's economy so it needs the role of the government to be able to support the existence of MSMEs. But the challenges faced by MSMEs are not easy such as making simple financial statements so that later they can be used as a condition for credit applications at banks, this is done so that MSMEs continue to grow and can innovate. The purpose of this activity is that business actors/MSMEs in Petahunan can apply continuously to simple financial records on each transaction. Methods carried out by counseling, training and mediation, as well as direct practice regarding recording transactions. The results showed that the participants enthusiastically participated in counseling, actively asking to be able to make financial statements simply. Based on this activity, it can be concluded that the MSMEs of petahunan have understood the importance of recording transactions to make simple financial statements. This will certainly have a good impact on business continuity and to create economic independence.
Bank is a financial institution that functions as a liaison between parties who have excess funds and those who need funds. In creating bank health, it is measured by profitability indicators to see the ability to increase profits, measure effectiveness and efficiency in management. Its profitability can be seen from the value of ROA (Return On Assets) and ROE (Return On Equity). The banking industry has problems in bad debtors which can be seen from the value of NPL (Non-Performing Loan) and this is exacerbated by special conditions that have occurred in recent years, namely the Covid-19 pandemic. So it is necessary to see how the effect of non-performing loans on bank profitability during the Covid-19 pandemic and this study conducted a case study on Buku III banks in Indonesia represented by 7 banks that reported financial data from 2019-2021, namely Bank HSBC Indonesia, Bank Tabungan Negara, Bank DBS Indonesia, Bank Permata, Bank Mega, Bank DKI, and Maybank Indonesia. The results show that the results of the analysis using SPSS version 25, partially non-performing loans represented with NPLs have no effect on the profitability of banks represented with ROA and ROE. Meanwhile, the same condition occurs in the results of the analysis test simultaneously or together with non-performing credit variables, namely NPLs, do not affect bank profitability, namely ROA and ROE.
Penelitian ini dilakukan untuk memberikan bukti mengenai implementasi SAK EMKM. Penelitian ini merupakan penelitian kualitatif deskriptif, dengan pengumpulan data dilakukan melalui kuesioner Objek dalam penelitian ini yaitu pelaku usaha UMKM kabupaten Purbalingga sebagai penyedia informasi akuntansi sebanyak 100 responden. Tujuan penelitian ini untuk mendiskripsikan dan menganalisis mengenai pemahaman pelaku UMKM atas implementasi Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) di kabupaten Purbalingga. Hasil penelitian ini menunjukkan Pelaku usaha cukup setuju dengan adanya penerapan SAK EMKM terhadap laporan, Pelaku usaha belum sepenuhnya mengetahui SAK EMKM, dan masih rendahnya penggunaan informasi akuntansi terhadap laporan keuangan
Penelitian ini bertujuan untuk mengetahui pengaruh variabel kebijakan deviden dan struktur modal terhadap nilai perusahaan. Nilai perusahaan diukur dengan menggunakan Price to book value. Penelitian ini dilakukan di Bursa efek Indonesia dengan periode 2016-2018. Sampel penelitian ini berjumlah 33 perusahaan manufaktur, dan menggunakan purposive sampling. Metode Analisis dari penelitian ini menggunakan regresi analisis berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel kebijakan deviden (DPR) berpengaruh negatif signifikan terhadap nilai perusahaan sedangkan variabel struktur modal (DER) berpengaruh positif terhadap nilai perusahaan. Kata Kunci: Kebijakan deviden, Struktur Modal, Nilai Perusahaan
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