This study aims to examine the relationship between locus of control, the financial attitudes and income of workforces whom have worked and lived on Jakarta, Indonesia. The object of this researce is Financial Attitudes, Locus of Control, Financial Behaviour, and Income. The sample consisted of 395 respondents were taken through purposive sampling, the data processed using SmartPLS 3.0. This study found that there are positive effect relationship between locus of control, the financial attitudes and Financial Behavior to financial income.

Many business owners attempt to apply for bank credit, but not all of them are approved. This study aims to reveal the factors determining credit approval to Micro, Small, and Medium Enterprises (MSME). The variables used in this study are the owner's capital, company establishment, collateral value, credit amount, owner's age, and good relationship with the bank. In this study, the logit model used as a technique of analysis, in which there is only one dependent variable in the form of dummy along with the other six independent variables. The statistical test reveals that simultaneously all independent variables have significant effects on credit approval. Partially, only the owner's capital and good relationships with the bank do affect the approval. Therefore, business owners should pay more attention to their amount of capital and interrelation with the bank when applying for bank credit.Abstrak. Banyak pemilik usaha berupaya untuk mengajukan kredit kepada bank, namun tidak semua pengajuan tersebut disetujui. Penelitian ini berusaha untuk mengungkapkan faktor-faktor yang menentukan persetujuan pembeian kredit kepada Usaha Mikro, Kecil, dan Menengah (UMKM). Variabel-variabel yang digunakan adalah modal pemilik, lama berdirinya usaha, nilai jaminan, jumlah kredit, usia pemilik, dan hubungan baik dengan pihak bank. Di dalam penelitian ini, digunakan model logit yang mana hanya terdapat satu variabel dependen dalam bentuk dummy bersama dengan enam variabel independen lainnya. Hasil pengujian statistik mengungkapkan bahwa secara simultan seluruh variabel independen memiliki pengaruh yang signifikan terhadap persetujuan pemberian kredit. Secara parsial hanyalah modal pemilik dan hubungan baik dengan pihak bank yang menentukan persetujuan pemberian kredit tersebut. Oleh karena itu, para pemilik usaha perlu memberikan perhatian lebih kepada besarnya modal yang dimiliki dan hubungan baik yang terjalin dengan pihak bank ketika mengajukan kredit kepada bank.

This research aimed to obtain an empirical evidence about the effectiveness of fraud triangle in explaining the tendency of financial shenanigans. To achieve these objectives, this research examined the factors that influenced financial shenanigans consisting of 5 independent variables; three variables of pressure elements (Financial Stability, External Pressure, and Financial Target); one variable of opportunity elements (Monitoring Effectiveness); and one variable of rationalization elements (Auditor Change). The population of this research was the companies in manufacturing sector listed in Indonesia Stock Exchange during 2017-2018. Total sample of this research was 78 samples. For hypothesis testing, we used the logistic regression method. The results showed that Financial Stability, External Pressure, and Monitoring Effectiveness has a significant influence toward Financial Shenanigans, while Financial Target and Auditor Change has no effect on the tendency of Financial Shenanigans.

This research attempts to place the ownership structure, which includes managerial ownership, institutional ownership, foreign ownership, and concentration ownership as determinants to predict value of the firm. Managerial ownership will be identified and analyzed on its possibility to form the inverse U-shape relationship pattern, therefore the test on parabolic effect between managerial ownership using Tobin’s Q can be conducted. Meanwhile, such test cannot be conducted to the other three independent variables. This test was applied to non-financial firms whose shares were listed on Indonesia Stock Exchange (IDX) during 2000-2017. The result of panel data regression test concludes that managerial ownership can predict value of the firm, while it is not for institutional ownership and foreign ownership.

The Covid-19 Pandemic has been greatly affecting micro, small, and medium businesses, especially since the government issued the regulation on large-scale social distancing in order to reduce the spread of Corona virus. This community-engagement service activity aimed to socialize the digital marketing to market the products related to the Industrial Revolution 4.0 era and the existence of Covid-19 Pandemic. Limun Sari Buah is a type of medium-scale business established in 1970 producing lemonade drinks which are sold per crate consisting of 600 ml bottles. Currently, the sale of Limun Sari Buah is decreased due to the people’s activities reduction due to the pandemic and the lack of available flavor variants. The team of Community-Engagement Services attempts to provide a solution to Limun Sari Buah in the field of marketing according to the Industrial Revolution 4.0 era and diversifying the lemonade-drink product variants. The efforts done by the team of UNTAR Community-Engagement Services was by providing a training on marketing 4.0 entitled: The Strategy and Implementation of Digital Marketing in 4.0 Era through a webinar. The target of this community-engagement service activity for the business-owner and marketers is being able to market the products digitally by utilizing the internet media. After participating in the Marketing 4.0 Training, partners can use the internet media to market their products through Instagram. According to the result of a survey among 105 respondents in the age between 20-50 years old, the team of community-engagement services provide a solution to Limun Sari Buah to add new variants of the lemonade-drink product such as ginger-extract and milk-coffee. The output of this community-engagement service activity is disseminated in a National Seminar and Opini Untar.ABSTRAK:Pandemi Covid-19 berdampak besar pada usaha bisnis berskala mikro, kecil, dan menengah terutama sejak pemerintah mengeluarkan peraturan mengenai Pembatasan Sosial Berskala Besar dalam rangka mengurangi penyebaran virus Corona. Tujuan kegiatan abdimas ini adalah mensosialisasikan digital marketing untuk memasarkan produk sehubungan dengan era Revolusi Industri 4.0 dan terjadinya wabah pandemi Covid-19.  Limun Sari Buah merupakan usaha bisnis berskala menengah, didirikan tahun 1970 dengan produk yang dihasilkan berupa limun dan dijual secara konvensional per krat dengan ukuran 600 ml per botol.  Saat ini penjualan Limun Sari Buah berkurang karena berkurangnya aktivitas masyarakat keluar rumah akibat pandemi dan kurangnya varian rasa yang tersedia. Tim Abdimas berupaya memberikan solusi kepada Limun Sari Buah di bidang pemasaran sesuai era Revolusi Industri 4.0 dan di bidang diversifikasi varian produk minuman limun. Upaya yang dilakukan Tim Abdimas UNTAR adalah memberikan pelatihan pemasaran 4.0 dengan topik Strategi dan Implementasi Digital Marketing di Era 4.0 melalui webinar. Target kegiatan abdimas adalah pemilik dan tenaga pemasar mampu memasarkan produknya secara digital dengan pemanfaatan media internet. Setelah mengikuti pelatihan pemasaran 4.0, mitra dapat memanfaatkan media internet untuk memasarkan produknya melalui instagram. Berdasarkan hasil survei varian rasa tertinggi dari 105 responden yang berusia 20-50 tahun, Tim Abdimas memberikan solusi kepada Limun Sari Buah untuk menambah varian  produk minuman limun, seperti sari jahe dan kopi susu. Luaran kegiatan abdimas ini dipublikasikan dalam Seminar Nasional dan Opini Untar.

It isn't easy to define whether a stock return is determined by a certain factor or trading days. There were many research evidence that some factors had influenced stock return. There were also, however, many researches on stock return anomaly providing the facts that stock return, especially their abnormal returns, were caused by specific trading days, such as week-day effect, January effect, and many others. This research attempts to explore this logic. We tested the impact of gossips that spreaded-out through social media, as a certain factor, and all trading days in a week to a stock return. We used the gossips in social media as response of the massive use of the internet in stock investment. The existence of the gossips is more strengthened by the existence of noise traders. Nowadays, noise traders use the internet, such as mailing list, message board, facebook, and others, that are called as social media, as a media to spread gossips. This research investigates whether gossips spreaded through mailing list have a role in mispricing, so then it can be used to determine the stock return. If they have the role, then how long is the persistence? To anticipate the impact of trading days, this research also includes trading days as a control variable. Using multivariate statistical technique and combined with event study with five windows (five days before and after a gossip has been posted), this research analyzes the stock return that gets the most gossips posted by investors. The result suggests that the gossips in social media don't show significant influence on the stock return, and automatically no persistence exists. Based on that result, the conclusion is that the gossips in social media can't be used to determine the stock return. The implication is that even social media can facilitate the stock transaction better, the investors in Indonesia Stock Exchange can't exploit the gossips in social media for taking profit through behaving as noise traders.Kata kunci: saham, imbal hasil, gosip, media sosial PENDAHULUAN Tidaklah mudah untuk menentukan sebenarnya faktor apakah yang dapat menentukan imbal hasil (return) dari investasi saham. Sejumlah penelitian yang melibatkan berbagai faktor telah banyak dilakukan oleh para akademisi. Semantara itu, para praktisi juga telah banyak melahirkan strategi untuk dapat mendapatkan imbal hasil investasi saham yang tinggi. Namun hasil penelitian dan strategi tersebut masih menyisakan perdebatan, sehingga belum dapat menjawab pertanyaan, sebenarnya faktor apakah yang menentukan imbal hasil dari investasi saham ini.Faktor gosip juga sudah digunakan dalam penelitian dalam menentukan imbal hasil saham, namun jumlahnya tidak sebanyak faktor-faktor yang lain, terutama faktor-faktor fundamental, seperti Return on Asset (ROA), Price Earning Ratio (PER), Debt-to-Equity Ratio (DER), dan lain sebagainya, termasuk struktur modal. Dari yang sedikit itu pun

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A firm's decision to use leverage becomes a controversial policy between the managers and shareholders. The aim of this study was to reveal the determinants that affect a firm's decision to use leverage. Data was collected from financial reports of manufacturing firms in Indonesia during the years of 2010-2017. Based on data analysis by using Eviews 6.0, it can be revealed that institutional ownership, foreign ownership, and firm size positively and significantly affected a firm's decision to use leverage. Meanwhile, asset structure had negative and significant effect, and managerial ownership had positive yet insignificant effect on such decision.