E-Commerce sering disebut sebagai salah satu pendorong pertumbuhan ekonomi di Indonesia.) Besarnya potensi e-commerce tidak lepas dari perkembangan pengguna internet di Indonesia. Pada tahun 2015, pengguna internet di Indonesia mencapai 93,4 juta jiwa, meningkat cukup pesat jika dibandingkan dengan 88,1 juta jiwa pada 2014. Potensi e-commerce terlihat dari angka 77% dari penggunaan internetdigunakan untuk mencari informasi produk dan berbelanja online, pelanggan online shop yang mencapai 8,7 juta orang, dan nilai transaksi yang diprediksi mencapai US$ 4,89 Miliar pada tahun 2016. Usaha Kecil Mikro dan Menengah (UMKM) di Indonesia memiliki peranan penting dalam perekonomian nasional. UMKM dituntut untuk melakukan perubahan dan inovasi untuk meningkatkan daya saing, salah satunya adalah dengan memanfaatkan e commerce. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh faktor teknologi, organisasional, lingkungan dan individual terhadap adopsi e commerce serta menganalisis pengaruh adopsi e commerce terhadap kinerja UMKM. Metode pengumpulan data dilakukan melalui penyebaran kuesioner dan wawancara pada 100 UMKM di Kota Semarang. Metode analisis dalam penelitian ini menggunakanperhitungan regresi berganda dengan menggunakan SPSS 20.0 untuk melihat pengaruh tidak langsung antara satu variable dengan variable lainnya. Hasil uji t dalam penelitian ini menunjukkan bahwa faktor teknologi dan faktor individual secara parsial berpengaruh positif dan signifikan terhadap adopsi e commerce. Sebaliknya faktor organisasional secara parsial berpengaruh negatif dan tidak signifikan terhadap adopsi e commerce dan faktor lingkungan secara parsial berpengaruh positif dan tidak signifikan terhadap adopsi e commerce pada UMKM di Kota Semarang. Hasil uji F menunjukkan bahwa secara simultan faktor kesiapan teknologi, organisasional, lingkungan dan individual berpengaruh secara bersama-sama terhadap adopsi e commerce pada UMKM di Kota Semarang. Kata Kunci : e commerce, teknologi, organisasional, lingkungan dan individual
Return is one of the main motivations for investing, the higher the expected return investors will receive, the more they will attract investors. This study analyzes and empirically proves the effect of the COVID 19 outbreak on the Indonesian stock exchange. This study uses daily data from the Covid-19 case, data on the capitalization of the Indonesian stock exchange during the outbreak from March 2 to July 15, 2020, with various Indonesian government policies that began lockdown, regional quarantine and new normal. Panel data regression is used to analyze and empirically prove the impact of Covid 19 on stock returns. The results showed that the daily growth of total confirmed positive cases, the total death cases of Covid 19 had a negative impact on stock returns in the Indonesian stock exchange even though the growth rate of patients who recovered was quite high. In addition, government policies in the form of lockdown of quarantine areas and new normal are not able to strengthen the Jakarta Composite Indeks (JCI), this is because the policy is not able to suppress the number of positive confirmations, but continues to increase. This research contributes to the government making a policy to reduce the number of confirmed cases to be able to strengthen the JCI, and investors can see aspects other than the expected return currently received.
This study aims to empirically examine the factors that can be used to detect the risk of Fraudulent financial statements. Fraudulent financial statement is an interesting topic to study, because it has a huge impact on business sustainability and the country's economy may become a crisis. The research population is the financial sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique uses purposive sampling. The number of companies that meet the sample criteria is 76 companies, so there are 228 observations. Data analysis used Moderated Regression Analysis for hypothesis testing. The results show that companies which provide shares for managers and streamline the role of the whistleblowing system and audit committee will prevent companies from committing fraud, because they act as internal controls. Auditor switching and management arrogance are early indicators that can be used for fraud detection, because the strategy of management is to hide crimes. Financial ratios are certainly the easiest indicator to detect fraudulent financial statements risk, profitability, liquidity, and solvency of a company that is small or minus will encourage management to commit fraud so that the company looks good. Also, organizational culture can reduce the risk of fraudulent financial statements if it is properly internalized.
This purpose of this study to determine and analyze the effect of tax socialization, income levels, service quality, and tax enforcement on the level of taxpayer compliance in paying land and building tax in South Arut District. The samples used in this study were 100 land and building taxpayers who were in South Arut District. The independent variables used in this study were Tax Socialization, Income Level, Service Quality, and Tax Knowledge. While the dependent variable is Taxpayer Compliance. This study uses a quantitative analysis method that describes the state of the variables under study using statistical data. All indicators of this study must first pass the validity and reliability of the data, then test the classical assumptions and finally test the hypothesis. The results showed that: Tax Socialization, Income Level, Service Quality, and Tax Knowledge partially and simultaneously had a significant positive effect on taxpayer compliance in Arut Selatan District with a significance level of 0.002 <0.05. The value of Adjusted R2 showed that 86% of land and building taxpayer compliance is influenced by independent variables, while the remaining 14% is influenced by other variables outside of this study.Kepatuhan Wajib Pajak Membayar PBB: Studi Empiris Kecamatan Arut Selatan
This research aims to prove empirically the effect of competence, independence, and audit fees on audit quality with the object of research at the Semarang public accounting firm. the method of research using quantitative and primary data which is form of a questionnaire. The sampling of research using the convenience sampling technique, which is a technique refers to respondents who are willing to fill out a questionnaire regardless of gender, age, and length of work experience. The results of research to indicate competence and independence that have a indicatory positive impact on audit quality. Meanwhile, the Audit Fee has a positive and it is not significant with that.
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