The use of the internet in the business world has influenced the traditional form of presenting corporate information. In addition, the rapid development of the internet creates new ways for companies to communicate with investors. Companies use the internet to report financial information to investors, known as Internet Financial Reporting (IFR). Disclosure of data on the company's website is a signal from the company to outside parties, one of which is reliable financial information and will reduce uncertainty about the company's prospects. This article examines the effect of firm size, profitability, liquidity, type of industry, leverage, auditor reputation, age of listing, level of public ownership, and level of foreign ownership on the probability of companies implementing Internet Financial Reporting (IFR). The data used in this study is secondary data in the form of data from non-financial companies listed on the Indonesia Stock Exchange. The conclusion that can draw from this article is that the variables of profitability, firm size, liquidity, type of industry, auditor reputation, foreign ownership, and public ownership have a positive and significant effect on financial reporting practices via the internet (Internet Financial Reporting). While the leverage variable, listing age, was not proven to substantially impact financial reporting practices via the internet (Internet Financial Reporting).
This study aims to determine the income of fulltime Grab drivers above or below the UMK applicable in Medan City. Based on the attachment to the Decree of the North Sumatra Governor in Decree Number 188.44 / 674 / KPTS / 2019 to determine the Provincial Minimum Wage and become a reference for determining the City Minimum Wage, the 2020 Medan City Minimum Wage is determined based on the Provincial Minimum Wage reference of IDR 3,222,556.This type of research is a case study conducted in the city of Medan. This study uses primary data in the form of interviews and questionnaires. Secondary data in the form of regulations on the official Grab website. The questionnaire was given to 60 Grab drivers who were at the grab station. The data analysis method used is descriptive comparative method. The results showed that the net income received by fulltime Grab drivers was above the UMK prevailing in Medan City.
The development of MSMEs in North Sumatra is quite good, namely around 2.8 million business units, and has contributed quite well to economic growth in North Sumatra and Medan in particular. MSMEs in the city of Medan are not seen as an alternative, but have become the backbone or foundation of the economy in Medan. There are 3 (three) things that must be considered and improved to strengthen the foundations of MSMEs, namely, finance, increase in human resources, and innovation in marketing models. The Yoppie Belawan Community is one of the home industries in Medan Belawan District. Precisely on Jalan Selebes Belawan II, Medan Kota Belawan, North Sumatra 20411. Since the beginning of 2020, the Yoppie Belawan Community started a catfish farming business. In April 2020, this community decided to process catfish meat into something more valuable and able to help this community increase their income and welfare during the current pandemic. After going through various considerations, it was decided to process catfish meat into Shredded Catfish with the IndoFish Shredded Catfish brand.
This study aims to determine the effect of Good Corporate Governance mechanisms such as independent commissioners, shared ownership by the commissioners, and the size of the board of commissioners on the level of accounting conservatism. This type of research is descriptive quantitative research, using secondary data obtained from IDX. The population of this study is some consumer goods manufacturing companies listed on IDX, which are 54 companies. Using the purposive sampling method, the number of research samples used is 15 companies for three years. The data analysis technique used is descriptive statistics and multiple linear regression. The results show that the proportion of independent commissioners has a significant effect on accounting conservatism, and share ownership by the commissioners has no significant impact on accounting conservatism. The size of the board of commissioners has a substantial effect on accounting conservatism.
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