Purpose - The purpose of this study is to determine the effects of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information on making investment decisions of MSME actors in Gunungkidul Regency.Method - This study uses quantitative research methodology by purposive sampling. The gathered data in this study were processed using the SPSS program. This study was carried out on 20 February to 20 March 2020. The population in this study was businessmen of MSMEs in Gunungkidul Regency who had used accounting documentation. The research took 60 respondents as a sample of the study. Result - This study resulted that the variables of accounting knowledge and entrepreneurial traits have a positive and significant effect on the use of accounting information in making investment decisions of MSME actors in Gunungkidul Regency; While the subjective norms variable does not have a positive and significant effect on the use of accounting information in making investment decisions of MSME actors in the Gunungkidul Regency.Implication - Future research can expand the object of research in several other regencies and can add other research variables.Originality - The researchers added an independent variable that is subjective norms and entrepreneurial traits, whereas the previous researchers only used accounting knowledge as the independent variable.
Purpose - This study aims to determine the effect of solvency ratios, liquidity ratios, profitability ratios, and company age on the rating of Islamic bonds (Sukuk) in companies issuing Sukuk listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The independent variables used in this study are solvency ratio (DER), liquidity ratio (CR), profitability ratio (ROE), and company age. The dependent variable is the rating of Sukuk.Method - This study uses quantitative research methodology by purposive sampling. The gathered data on this study were procesed using STATA v.14.Result - The results showed that the solvency ratio had no negative effect on the rating of Sukuk, the liquidity ratio had a positive effect on the rating of Sukuk, the profitability ratio has a negative effect on the rating of Sukuk, company age has a positive effect on the rating of Sukuk.Implication - Future research can expand the object of research in several other districts and can add research variables.Originality - The sluggish global economic condition that has resulted in a decline in the performance of sukuk issuing companies is an interesting topic to study. In addition, the analysis tool uses several panel data models as a new thing in this study.
This study aims to determine the effect of of e-filling and e-billing systems implementation on taxpayer compliance with understanding of the internet as a moderating variable (empirical study on KPP Pratama Demak). This research uses quantitative methods. The type of data used in this study is primary data, where data sources can be obtained by distributing questionnaires. The population used in this study is that all taxpayers registered with the KPP Pratama Demak are 99,327 taxpayers. The sample used in this study amounted to 105 taxpayers, to calculate the number of samples in this study using the Slovin formula. The data analysis technique was assisted by the SPSS version 16.0 program. The results of this study indicate that the implementation of the efilling system (PSF) and the implementation of the e-billing system (PSB) has a positive and significant effect on taxpayer compliance (KWP). Understanding the internet cannot moderate the effect of applying the e-filling system to taxpayer compliance with a significant result of 0,305 > 0,05. Internet understanding cannot moderate the effect of e-billing system implementation on tax compliance, with a significance value of 0,207 > 0,05.
The main purpose of this paper is to examine the compliance of efficiency and deposit return in Indonesian Islamic commercial bank. The Sample includes an annual panel from 2005 to 2014. The data collected during the period 2005-2014 based on the annual report of Islamic banking that financial information is available. This research exclusively focus on commercial Islamic banking. To account for profit persistence, we apply a GMM technique to a panel secondary data which obtained from audited financial reports of 12 Indonesian Islamic Commercial banks in existence as at the end of 2015. The result of this study is that an efficiency on Islamic Commercial Bank’s Deposit has a positive effect on deposit return.
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