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Usaha Mikro Kecil, dan menengah (UMKM) merupakan kegiatan usaha yang berkontribusi dalam perekonomian nasional. Kemajuan teknologi informasi sangat memudahkan masyarakat dalam melakukan berbagai macam aktivitas salah satunya adalah kegiatan bisnis. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi manfaat, persepsi kemudahan penggunaan, tekanan sosial, dan sikap penggunaan terhadap niat menggunakan e-commerce berdasarkan pendekatan Technology Acceptance Model (TAM). Data penelitian ini diperoleh dengan menggunakan metode survei. Sebanyak 100 UMKM di Daerah Istimewa Yogyakarta menjadi sampel dalam penelitian ini. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Analisis data dilakukan dengan menggunakan metode SEM-PLS. Hasil penelitian ini menunjukkan bahwa persepsi manfaat berpengaruh positif terhadap sikap penggunaan dan niat menggunakan, persepsi kemudahan penggunaan berpengaruh positif terhadap sikap penggunaan, tekanan sosial berpengaruh positif terhadap niat menggunakan, serta sikap penggunaan berpengaruh positif terhadap niat menggunakan.

The purpose of this study is to obtain empirical evidence related to the influence of Independence, Motivation, Professional Skills, Level of Education, and Work Experience on Internal Supervisor Performance. This research was conducted in 74 LPD in Klungkung Regency. The data analysis technique used is multiple linear regression. The results of this study indicate that Independence, Motivation, Professional Skills, Level of Education, and Work Experience have a positive and significant effect on the performance of internal supervisors. This shows the higher independence, motivation, professional expertise, education level, and work experience of a supervisor, the supervisor's performance will be better. For the LPD the results of this study can provide additional information related to factors that influence the performance of internal supervisors, so it is expected to be useful in improving the performance of LPD supervisors in Klungkung Regency. Keywords: Independence; Motivation; Professional Expertise; Level Of Education; Work Experience.

The research aims to prove empirically the influence of Non-Performing Loans, Loans to Deposit Ratio, Good Corporate Governance, Net Interest Margin, and Capital Adequacy Ratio on financial performance of banking companies listed on the IDX. Agency theory and Productive theory of credit are the theories used in this study. The study population is all Banking Companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018 totaling 45 companies. The research sample of 30 companies with non-probability sampling method with purposive sampling technique. The data analysis technique used is multiple linear regression. The research results obtained by Non Performing Loans are considered negative, Loan to Deposit Ratio and Good Corporate Governance are not approved and are significant, Net Interest Margin and Capital Adequacy Ratio have positive and significant effect on financial performance. Keywords: Non Performing Loan; Loan to Deposit Ratio; Good Corporate Governance; Net Interest Margin; Capital Adequacy Ratio; Financial Performance.

The purpose of this research is to find out how the effectiveness and contribution of hotel taxes in increasing the source of regional revenue. Sources of data used in this study are secondary data, there’s the form of targets and realization of hotel tax revenue and realization of regional revenue (PAD) Medan City from 2014 to 2018. The data analysis technique used in this study is to use descriptive analysis. To determine the level of effectiveness is to compare the hotel tax realization value with the hotel tax target that has been set by the Regional Government of Medan City. And to find out how to analyze the contribution of hotel tax to Regional Revenue (PAD) is to compare the value of hotel tax realization with the realization of regional revenue (PAD) in Medan City. The research result states that in 2014-2018, the effectiveness and contribution of hotel tax tends to fluctuate every year. The value of hotel tax effectiveness is in the value of 93-114% and is in the very effective criteria, except in 2015 entering the effective criteria. Meanwhile, the contribution is worth 5-7%, so that it is in the very poor criteria in increasing the regional revenue (PAD) of Medan City. Keywords: Hotel Tax; Regional Revenue (PAD).

The purpose of this study is to analyze the research of Total Quality Management (TQM), Budget Participation, Reward System and Organizational Culture of Managerial Performance. The population in this study is the General Manager and Department Managers in 5 hotels sheltered by Grandmas Hotels Group, with a sample of 60 people. Data collection method used is a survey method with a questionnaire technique. The regression model in this study uses multiple linear regression analysis. The results in this study indicate that TQM has a positive effect on managerial performance at Grandmas Hotels Group. Budget participation is positive for managerial performance at the Grandmas Hotels Group. The Rewards System has a positive effect on managerial performance at Grandmas Hotels Group. Grandmas Hotels Group provides positive support for managerial performance towards managerial performance. Keywords: Total Quality Management; Budget Participation; Reward System; Organizational Culture; Managerial Performance.

The purpose of this study was to determine the effect of Good Corporate Governance, organizational commitment, leadership style on the performance of rural credit employee institutions. The population in this study were 122 LPDs in Badung Regency. The analysis technique used was multiple linear regression. Based on the established criteria, 55 LPD samples were taken in Badung Regency. The results of this study indicate that good corporate governance, organizational commitment and transformational leadership style have a positive effect on the performance of LPD employees in Badung Regency. Keywords: Good Corporate Governance; Organizational Commitment; Leadership Style; Employee Performance.

Purpose - The concept of recognizing all inclusive income, which is used by IFRS and Indonesian SAK, is the basis for presenting other comprehensive income in the income statement. This change in format became the idea of developing a financial performance measurement. Methodology - Testing the effect of attributable comprehensive income ROA and attributable ROA net income on future cash flows and net income, as a proxy for the ability to provide future returns, and applying them in measuring performance before and during the Covid-19 pandemic. Findings - ROA net income is better able to predict future investment returns. ROA comprehensive income has more relevance value, when only other items of comprehensive income that have the potential to be realized are included. In assessing performance, users are advised to keep using the ROA of the net income version, and when using the ROA of the comprehensive income version, it is advisable to include only OCI which will be reclassified. The financial performance of companies in many industrial sectors experienced a decline during the Covid 19 pandemic using two ROA measures. Novelty - Development of ROA formulation by including other comprehensive income and profit attribution, so far ROA is only based on net income.

This study was conducted to examine the effect of intellectual capital, good corporate governance and disclosure of corporate social responsibility on the financial performance of companies listed on the Indonesia Stock Exchange for the 2014-2016 period. This research is associative research. The population of this study was 90 companies and was observed during 2014 to 2016. The sampling technique used in this study was purposive sampling. Based on this technique, 30 companies were obtained as samples. The data collection method used in this study is a non-participant observation method. The researcher used multiple linear regression as an analysis technique. Based on the results of the analysis, it can be concluded that Intellectual Capital has no effect on financial performance, good corporate governance and disclosure of corporate social responsibility influences financial performance. Keywords: Intellectual Capital; Good Corporate Governance; Corporate Social Responsibility; Financial Performance.

Penelitian in bertujuan untuk mengetahui pengaruh pendorong rantai pasok yaitu pengurangan biaya dan pertumbuhan terhadap kemitraan pemasaran dan penjualan serta kinerja pemasaran dan penjualan pada industri manufaktur makanan dan minuman di Indonesia. Penelitian menggunakan metode kuantitatif dengan teknik analisis PLS-SEM. Populasi yang digunakan dalam penelitian ini adalah manajer yang bekerja di perusahaan manufaktur makanan dan minuman yang tergabung sebagai anggota komunitas manajemen produksi dan operasi di Indonesia (IPOMS) yang berjumlah 711 manajer. Teknik yang digunakan dalam pengambilan sampel adalah random sampling dengan jumlah 70 sampel dan data yang diperoleh sebanyak 50 responden. Hasil dari penelitian ini menunjukkan bahwa pengurangan biaya tidak berpengaruh terhadap kemitraan, akan tetapi berpengaruh langsung terhadap kinerja pemasaran dan penjualan. Sementara itu, pertumbuhan berpengaruh terhadap kemitraan serta kinerja pemasaran dan penjualan. Kemitraan berpengaruh terhadap kinerja pemasaran dan penjualan, selanjutnya kemitraan juga terbukti memediasi pengaruh antara pertumbuhan terhadap kinerja, akan tetapi tidak terbukti memediasi pengaruh antara pengurangan biaya terhadap kinerja. Hasil dari penelitian menunjukkan bahwa penting bagi perusahaan untuk menerapkan pengurangan biaya serta mempertahankan pertumbuhan, agar dapat membuka peluang kerjasama dengan perusahaan lain terutama dalam bidang pemasaran dan penjualan yang akhirnya dapat meningkatkan kinerja pemasaran dan penjualan dalam perusahaan.

Penelitian ini bertujuan untuk menganalisis Pengaruh Nilai tukar dan Inflasi secara parsial dan simultan terhadap Harga Saham Perbankan pada masa Pandemi Covid-19. Teknik pengambilan sampling menggunakan teknik purposive sampling sehingga diperoleh populasi sebanyak 10 Bank dengan Asset terbesar di Indonesia. Model analisis penelitian adalah Analisis Regresi Linier Berganda dan teknik analisis Uji Koefisien Determinasi (R2), Uji Statistik F dan Uji Statistik t dengan bantuan program IBM SPSS 24.0. Hasil analisis statistik menunjukkan bahwa Nilai tukar secara parsial berpengaruh negatif signifikan terhadap harga saham dan inflasi secara parsial berpengaruh positif signifikan terhadap harga saham. Nilai tukar dan Inflasi secara simultan berpengaruh positif dan signifikan terhadap Harga Saham Perbankan pada masa Pandemi Covid-19.

Penelitian ini bertujuan untuk menganalisis employer brand pada karyawan generasi millennials. Studi dilakukan pada PT. Telekomunikasi Indonesia Tbk. Witel Bandung yang merupakan salah satu BUMN terbesar di Indonesia yang menjadi pilihan tempat bekerja bagi sebagian besar generasi millennials. Penelitian ini menggunakan metode campuran (Mixed Methods) dengan pendekatan deskriptif. Untuk pengumpulan data melalui kuesioner dan wawancara melibatkan manager Human Capital Service Divisi Regional III Jawa Barat, asisten manager Human Resources dan karyawan tetap generasi millennials. Hasil penelitian menunjukkan bahwa employer brand pada PT. Telekomunikasi Indonesia, Tbk Witel berada dalam kategori tinggi yang berarti bahwa employer brand telah dikelola dengan baik. Namun demikian, masih dibutuhkan perbaikan terutama pada dimensi work-life balance dan company culture. Penelitian selanjutnya disarankan untuk mengambil unit analisis yang lebih luas cakupan karakteristik karyawannya, seperti generasi x, y dan z, serta dapat pula melakukan perbandingan dari beberapa karakter karyawan tersebut untuk mengetahui persepsi dari setiap generasi terhadap employer brand dalam rangka meningkatkan daya saing perusahaan.

The Purpose of the research to identify and analyze the effect of Remunerasi and Motivasion Work about Performance ol Civil Servants (PNS) simultaneously and partially on the Performance.The method used is quantitative research that is explanatory, with a population of 191 people, technique sampling used is stratified random sampling with a sample of 66 people who serve as respondents, data analysis tool used is multiple linear regression using SPSS software ver.16.0.The results ofthis studyconcludedthat the remunerationandmotivation to worksimultaneously and partiallypositive effect onperformance.Of the threeindepend- entvariable, the highest percentagewas97,8% remuneration(X1) compared with the twoother variables. This isbecausethatis essentiallyan employeeis unable to performanythingin general, there needs to becompensationimpetusin drivingdirectionoptimal work, compensationandjob satisfactionpolicyimplementationneed tobe included in thetraining sobeberpapositive influenceon employee performance

Peran pendidikan tinggi dalam ekosistem kewirausahaan adalah menyediakan lingkungan yang mendukung pembentukan dan pelaksanaan usaha rintisan mahasiswa. Program S1 Bisnis di Sekolah Bisnis dan Ekonomi Universitas Prasetiya Mulya telah memiliki kurikulum kewirausahaan dengan salah satu kebijakan tugas akhir berupa pembuatan proyek bisnis sebagai sebuah usaha rintisan mahasiswa. Kondisi pandemi covid19, mengubah sistem perkuliahan dan pelaksanaan proyek bisnis. Penelitian ini bertujuan untuk memberikan penjelasan tentang elemen ekosistem usaha rintisan mahasiswa dan dinamika perubahan yang terjadi selama periode pandemi covid19 . Metode penelitian kualitatif studi kasus dengan kerangka ekosistem untuk usaha rintisan mahasiswa sebagai acuan analisis. Pengumpulan data melalui FGD kepada perwakilan kelompok proyek bisnis, dilanjutkan interview dan telaah dokumen internal program S1 Bisnis. Hasil penelitian menunjukkan sejarah universitas dan kepatuhan pada peraturan pemerintah serta perkembangan industri kreatif menjadi dasar perumusan kurikulum kewirausahaan. Proyek bisnis harus fleksibel dalam menghadapi perubahan lokasi domisili anggota kelompok juga peralihan metode penjualan yang memanfaatkan media daring untuk kegiatan pemasaran. Dukungan orang tua dan keluarga, mentor usaha dan mentor akademik sangat mendukung pelaksanaan proyek bisnis. Mata kuliah elektif yang telah dijalankan sebelumnya juga turut memberikan kontribusi pada pelaksanaan usaha. Kesesuaian alokasi dosen pembimbing dan evaluasi mata kuliah elektif adalah implikasi manajerial penelitian bagi pengelola program S1 Bisnis.

The capital market in Indonesia is currently growing, so that competition between companies is increasing. The company will try to increase the value of the company in order to attract investors to invest in the company. Management realizes that attention investors tend to only focus on profit, so managers are encouraged to practice income smoothing. This study aims to obtain empirical evidence of the influence of firm value, firm size and profitability on income smoothing practices in banking companies listed on the Indonesia Stock Exchange for the 2016-2018 periode. The number of samples selected in banking companies is as many as 31 companies, using the purposive sampling method. The data analysis technique used is a logistic regression analysis and the results showed that the firm value and firm size had a positive effect on income smoothing practices, while the profitability did not effect the income smoothing practice. Keywords: Income Smoothing; Firm Value; Firm Size; Profitability.

Tujuan penelitian ini untuk mengetahui pengaruh Profil Risiko, Good Corporate Governance, Earnings, Capital, dan pengaruh RGEC secara bersama-sama terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018. Penelitian ini menggunakan 44 bank dengan jumlah sampel 132. Pengumpulan data menggunakan metode observasi non partisipan. Profil risiko diukur dengan Non Performing Loans (NPL) dan Loans to Deposit Ratio. GCG diukur dengan self assessment, sedangkan Earnings diukur dengan ROA, dan Net Interest Margin (NIM). Modal diukur dengan Capital Adequancy Ratio (CAR), sedangkan nilai perusahaan dihitung menggunakan rumus Tobin's Q. Teknik analisis data yang digunakan adalah teknik analisis regresi linier berganda. Hasil penelitian ini menunjukkan: (1) Profil Risiko berpengaruh negatif dan signifikan terhadap nilai perusahaan. (2) Good Corporate Governance berpengaruh positif dan signifikan terhadap nilai perusahaan. (3) Laba berpengaruh positif dan signifikan terhadap nilai perusahaan. (4) Modal berpengaruh positif dan signifikan terhadap nilai perusahaan. (5) RGEC secara bersama-sama berpengaruh signifikan terhadap nilai perusahaan.

The purpose of this study is to analyze the effect of effectiveness of audit committee and independence board of commissioner on audit fee. This research uses samples of Non-financial companies in Indonesia Stock Exchange (IDX) in 2015-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 584 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 49,4%The result show independence board of commissioner and Effectiveness of audit committee can positively significant effect on audit fee because board of commissioners and audit committee wants a higher audit quality from the auditor. Keywords: Board Of Commissioners; Effectiveness Of Audit Committee; Audit Fee.

This study aimed to analyze the effects of interest rates, bond rating, company size, and debt to equity ratio (DER) of the yield to maturity (YTM) of corporate bonds in Indonesia Stock Exchange. Previous researches showed different results, therefore, it is necessary to re- study by testing the four variables on the yield to maturity.The population in this study was all corporate bonds listed and traded on the Stock Exchange in the period of 2010-2012. There were 324 bonds. Based on the Purposive sampling criteria, 66 bonds were obtained. The research hypothesis was tested by multiple linear regression (multiple regression) and the analysis tools were company's financial statements, market price of the bond, SBI interest rate and bond ratings.The results showed that the variable interest rates and the debt to equity ratio did not significantly affect the yield to maturity of the bonds. Variable bond rating and company size gave significant negative effects ontheyield tomaturity of the bonds.

The purpose of this study was to determine the effect of clarity on budget targets, reporting systems and the competence in accountability of village fund management. This research was conducted on 27 villages in Denpasar City. Respondents in this study was 135 people with a purposive sampling method. Data collection was carried out using a questionnaire. The analysis technique used is multiple linear regression. Based on the research results, it shows that the clarity of budget targets, the reporting system and the competence of village officials have a positive and significant effect on the accountability of village fund management. Keywords: Budget; Reporting; Competence; Accountability.

This study aims to determine the effect of the use of information technology, the effectiveness of accounting information systems, and internal control systems on employee performance. This research was conducted at the Bank Perkreditan Rakyat (BPR) in Gianyar with 140 respondents. Respondent data obtained through a questionnaire, analyzed by multiple linear regressions. The Result Showed That The higher the use of information technologyat the BPR in Gianyar, it can improve employee performance. Keywords: Information Technolog; Information System Effectiveness; Internal Control; Employee Performance.

This study aims to determine the role of personal characteristics in moderating the effect of participatory budgeting on budgetary slack and to determine the role of personal characteristics in moderating the influence of role ambiguity on budgetary slack. Data used is primer data, the analysis technique used in this study is Moderated Regression Analysis. The results of the analysis address personal characteristics which weaken the effect of participatory budgeting on budgetary slack. This shows that with good personal characteristics, participatory budgets will be able to reduce budgetary slack events. Personal characteristics weaken the influence of role ambiguity on budgetary slack. This shows that good personal characteristics, the role ambiguity will be reduced and will able to reduce the budgetary slack. Keywords: Personal Characteristics; Participatory Budgeting; Role Ambiguity; Budgetary Slack.

Communication and delegation are two important and parts of the leadership function. However, it is still a matter of debate whether leaders can delegate responsibility for communication, especially policy information, to those under their authority. Various opinions state that there is no prohibition for leaders to delegate their responsibilities because this is the leader's prerogative. This study aims to identify whether leadership should or should not delegate communication. The method used in this study was Systematic Literature Review (SLR). The SLR method is used to identify, review, evaluate, and interpret all available research by topic area phenomenon of interest, with specific relevant research questions. The results showed that leaders can delegate communication but it is highly dependent on the type, style, and approach of leadership on the table at that time. Such a leadership style or approach will automatically influence the style and approach of communication and delegation.

This study aims to determine empirically the effect of local revenue on the increase in the human development index in West Papua province and to empirically determine the effect of capital expenditure on the increase in the human development index in West Papua province. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Original Regional Income has a positive and significant effect on the increase in the District / City Human Development Index in West Papua Province. This shows that an increase in Regional Original Income (PAD) will tend to increase the Human Development Index. Capital expenditure has a positive and significant effect on increasing the District / City Human Development Index in West Papua Province. Keywords: PAD; Capital Expenditures; Human Development Index.

This research, which was conducted in 2019, aims to determine the consumer preferences of the Persebaya imitation T-shirt jersey in Jombang district. The method used in this research is a descriptive exploratory method with a quantitative approach. The population in this study were unknown Persebaya imitation jersey consumers, so the sampling technique was determined by non probably sampling by taking 100 respondents. The data used are primary and processed using conjoint analysis. The results showed that from all respondents the combination of Persebaya soccer jersey products that became the consumer's preference was the jersey price

The purpose of this study was to determine the restaurant tax potential, the effectiveness of restaurant tax collection, and the contribution of restaurant tax North Kuta District to Local Revenue in the of Badung Regency. This research was conducted at restaurants in the North Kuta District totaling 185 taxpayers in 2019. The analysis technique used was a quantitative descriptive analysis that could calculate the potential value, effectiveness of collection, and restaurant tax contributions in the North Kuta District. The results of the analysis show the restaurant tax potential in the North Kuta District in 2019 amounted to 212.7 percent of the realization of the restaurant tax in the North Kuta District in 2018. The effectiveness of restaurant tax collection in the North Kuta District based on the potential restaurant tax in 2019 amounted to 47.01 percent which includes the criteria ineffective. Restaurant tax in North Kuta Subdistrict contributed 0.84 percent to the total Badung Regency Revenue in 2018. Keywords: Restaurant Tax; Effectiveness; Potency; Contribution.

This study aims to obtain empirical evidence of the effect of accounting education, entrepreneurship education, family environment and the use of Instagram on entrepreneurial interest in undergraduate accounting students of FEB Unud. The analysis technique used is multiple linear regression analysis techniques with the method of determining the sample using purposive sampling. Data collection was done by distributing questionnaires. The sample in the study were 257 respondents. The results of this study indicate that accounting education and entrepreneurship education have a positive and insignificant effect, while the family environment and use of Instagram have a significant positive effect on the interest in entrepreneurship in the undergraduate accounting study program of FEB Unud. Keywords: Education; Family Environment; Instagram; Entrepreneurial.

This study aims at examining and analysing the effect of leverage on tax avoidance. The moderating variable is disclosing corporate social responsibility. The population in the current study is manufacturing companies in the consumer goods industry sector. The companies were listed on the Indonesia Stock Exchange (ISE) from 2013 to 2017. To examine the hypotheses, Moderation Regression Analysis (MRA) was applied. The results prove that leverage has a positive and significant effect on tax avoidance. Moreover, the corporate social responsibility disclosure is proven to strengthen the effect of leverage on tax avoidance. Keywords: Leverage; Tax Avoidance; Corporate Social Responsibility.

This study aims to determine the factors that affect the performance of accounting information systems. The location of research at Village Credit Institutions in Sukasada District. Purposive sampling technique is used to obtain the sample amounted to 63 peoples. Multiple linear regression analysis technique used in this study. This study funds that the user involvement, the ability of the technique of personal, organizational size, top management support, the presence of prominent representatives had no effect on user satisfaction. Formalization of system development as well as education and training programs affect user satisfaction. The users involvement and the formalization of system development affects the use of the system. Engineering capabilities of personal, organizational size, top management support, as well as the presence of prominent representatives of education and training programs do not affect the use of the system.

A budget is an organizational plan stated in a monetary unit and drawn up for a period of time. The process of budgeting can trigger the behavior of budget implementers to conduct budgetary slack due to negative subjective attitudes and norms owned by budget executives. This makes research on the factors that affect the budgeting slack important to be carried out. This study used data collection techniques with questionnaires. All research instruments are valid and reliable. This research has also been freed from the problem of classical assumptions. The results were tested with multiple linear regression analysis. The results showed self-efficacy, budget participation, information asymmetry, and budgetary emphasis influenced the budgetary slack. On the other side emotional stability has no significant effect on the budgetary slack. Keywords: Self-efficacy; Budget Participation; Information Asymmetry; Emotional stability; Budgetary Emphasis; Budgetary Slack.

The stock market is continuously changing with uncertainties that can create risks. Prompt information dissemination and rapid capital flow will cause stock price fluctuations, causing volatility in stock prices. This research examines the behavior of volatility patterns in the infrastructure, utility, and transportation sectors using the Generalized Autoregressive Conditional Heteroskedasticity (GARCH) model. This study uses monthly data from January 2014 to December 2019. The results show that the volatility of all stocks in the study is influenced by the previous month's error and volatility return. Investors and securities analysis can use these results in making decisions to invest in the infrastructure, utilities, and transportation sectors.

The auditor's ability to detect fraud is the auditor's ability to determine illegal acts that result in material misstatement in the financial statements which were done intentionally. In order for the auditor's ability to perform detection to increase, an experienced auditor, professional skepticism and competence is needed. The purpose of this study is to empirically prove the effect of experience, professional skepticism, and competence on the ability of auditors to detect fraud. This research was conducted at a Public Accountant Firm in Bali Province with a purposive sampling method of determining the sample. The number of samples analyzed in this study were 61 auditors. Data collection was carried out through interviews and questionnaires. The analysis technique used is multiple linear regression. Based on the analysis, it was found that experience, professional skepticism, and competence have a positive effect on the ability of auditors to detect fraud. Keywords: Experience; Professional Skepticism; Competence; Fraud Detection.

The purpose of this study was to determine the effect of asset structure, managerial ownership, and income variability on the company's capital structure (DER). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017- 2019 period. The population in this study were 181 companies, using the purposive sampling method the research sample was obtained as many as 46 manufacturing companies. The data analysis technique used in this research is panel data regression analysis technique with Eviews version 11 as a tool. Based on the research results, it is found that the asset structure has no effect on the capital structure. Managerial ownership has a positive and significant effect on capital structure. Income variability has a negative and significant effect on capital structure. Keywords: Asset Structure; Managerial Ownership; Income Variability; Capital Structure.

Member participation is a significant element in spurring activity and for maintaining a unifying bond in a co-operative. This study explores service quality's effect on member participation in the primary employee co-operative (primkopkar) Manunggal. This type of research is explanatory with a quantitative approach. The population in this study were members of the Manunggal co-operative, and the sample in this study was 98 people. The data analysis tool used Structural Equation Modeling (SEM), which was processed with the Linear Structural Relationship (LISREL) statistical program. The results showed that service quality had a significant effect on increasing the participation of co-operative members.

This research was aimed to examined and analyzed the value relevance of accounting information by disclosured of Corporate Social Responsibility (CSR) as a moderating variabel in banking sector companies. The population of this research was by 11 banking companies registered on the BEI (Bursa Efek Indonesia) in the period of 2015 -2018. From the population, reasearcher found 44 samples by used purposive sampling method. The hypothesis test of this research used multiple linear regression by Moderated Regression Analysis (MRA) approach. The independent variables of this research were earning and book value. CSR as an independen variable and moderating variable. While the dependent variable was the stock price. The result of this research was to indicated that the earning and book value were relevance to the value of accounting information. While CSR disclosure as an independent variable and moderating variable didn’t have relevance to the value of accounting information. The moderating result of CSR disclosure weren’t able to substantiated the earning and book value.

Employee performance is a level of overall success for a person in carrying out a task. Good employee performance is driven by the effectiveness of the accounting information system and organizational culture. The purpose of this study was to provide empirical evidence in the effect of the effectiveness of accounting information systems and organizational culture on employee performance. This research conducted at the Village Credit Institutions in Tegalalang District. The number of respondent taken was 121 employees, with a purposive sampling method. Data collection was carried out using a questionnaire. The analysis technique used is multiple linear regression. The results showed that the effectiveness of the accounting information system and organizational culture had a positive effect on employee performance. Keywords: Effectiveness of Accounting Information Systems; Organizational Culture; Employee Performance.

The purpose of this study was to analyze the influence of organizational culture and organizational commitment on employee performance at PT. Garuda Indonesia Tbk. The data used in this study are primary data with data collection methods, namely through questionnaires. The sample in this study were 60 employees at PT. Garuda Indonesia Tbk. The analysis technique in this research is through Multiple Linear Regression Analysis. The results of the analysis prove that organizational culture and organizational commitment simultaneously have a significant effect on employee performance at PT. Garuda Indonesia Tbk. Organizational culture and organizational commitment partially have a positive and significant effect on employee performance at PT. Garuda Indonesia Tbk Keywords: Organizational Culture; Organizational Commitment; Employee Performance.

This study analyzed the effect of geographic concentration, company size, and industry type on corporate social responsibility disclosure. Corporate social responsibility disclosure is one of the media to show the company's social care to maintain the legitimacy of the community. This research was conducted on companies listed on the Indonesia Stock Exchange from 2016 to 2018. Samples amounted to 46 companies with 138 observations. Data were analyzed by multiple linear regression. Based on the results of the analysis found that geographic concentration and company size have a positive effect, while the type of industry does not affect the disclosure of corporate social responsibility. The results of this study provide empirical evidence relating to the validity of the theory of legitimacy and can be used as a consideration in decision-making for stakeholders. Keywords: CSR Disclosure; Geographic Concentration; Company Size; Industry Type.

The purpose of this study is to determine the effect of earnings management with income increasing and income decreasing patterns on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The population of this research are 167 companies. A total of 105 samples are selected using a purposive sampling technique. Total observations over the 5 years to 525 observations, then divided into two groups, 472 observations for increasing income management and 53 observations for decreasing earnings management. This study uses a simple linear regression analysis technique. The test results show that income increasing earnings management variable does not affect the value of the company, while earnings decreasing earnings management has a negative effect on firm value. Keywords: Firm Value; Earnings Management; Income Increasing; Income Decreasing.

The purpose of this study is to test empirically whether CSR can mediate the effect of CEO characteristics on the level of tax avoidance. The variables studied were political experience; academy affiliation; educational background abroad; gender. The sample in this study were manufacturing companies listed on IDX in 2017-2018, there are 179 companies listed in manufacturing companies. This study uses purposive sampling on manufacturing companies that meet certain criteria. The analysis technique used is path analysis. This study produces findings that CSR analysis can mediate the effect of political experience on the level of tax avoidance; CSR can mediate the effect of academic affiliation on the level of tax avoidance; CSR can mediate the influence of educational backgrounds abroad on the level of tax avoidance; CSR can mediate the effect of gender on the level of tax avoidance. Keywords: Corporate Social Responsibility; Political Experience; Academy Affiliates; Overseas Educational Background; Gender; Tax Avoidance Rates.

This research was conducted with the aim of proving the effect of Good Corporate Governance, demonstrated by managerial ownership, institutional ownership, independent board of commissioners and audit committee as well as potential bankruptcy on Firm value. The population used by mining companies on the IDX in 2017 - 2019 was 15 companies observed after random sampling. The data analysis technique used is regression analysis. The results of this study provide evidence that the independent commissioner, potential bankruptcy, and audit committee have a significant effect on Firm value, while managerial ownership and institutional ownership have no significant effect on Firm value. Keywords : Company Value; Corporate Governance; Bankruptcy Potential.

This research was conducted to determine the effect of competence and workload on the quality of financial statement presentation. This research was conducted at 8 UPT Ministry of Environment and Forestry in Bali Province. Determination of the sample using nonprobability sampling is the purposive sampling approach. The analysis technique used is multiple linear regression analysis. The results of this study illustrate that competence has a significant positive effect on the quality of the presentation of financial statements, meaning that the higher the competency possessed, the quality of financial statement presentation increases, while the workload has a significant negative effect on the quality of the presentation of financial statements, meaning that the higher the workload of employees the presentation of financial statements will continue to decline. Keywords: Competence; Workload; Quality of Financial Statement Presentation.

Audited financial reports are considered a reliable source of information for users of financial information in order to make decisions, therefore they must pay attention to the factors that affect audit delay. This study aims to determine the effect of auditor switching, financial distress, KAP reputation, and the Covid-19 pandemic on audit delay. The study was carried out at the Indonesian Stock Exchange's mining firms for the period 2017-2019. The number of samples in this study were 105 companies using nonprobability sampling techniques. Multiple linear regression analysis is selected as the technique in analyzing the data. Based on the analysis, it is known that auditor switching has no effect on audit delay, financial distress has a positive effect on audit delay, and the reputation of KAP has a negative effect on audit delay. There is a significant difference in the audit delay before the Covid-19 pandemic and during the Covid-19 pandemic. Keywords: Audit Delay; Auditor Switching; Financial Distress; Reputation of KAP; Pandemic Covid-19.

The level of understanding of accounting principles is the foundation that greatly influences the choice of occupations of future employment. Some accounting graduates who have worked but not in their fields. This can be caused by lack of interest and poor learning behavior while undergoing education. This study aims to analyze the influence of students' interest and learning behavior on the level of understanding of accounting principles. This research was conducted at FEB Unud on S1 Accounting students in class 2018, with a purposive sampling method, totaling 200 respondents. Data collection through questionnaires. The data analysis technique used is multiple linear regression analysis. The results showed that interest and learning behavior had a positive and significant effect on the level of accountingprinciples understanding. The higher or better the interest and learning behavior, the higher the level of understanding of the accounting principles. Keywords: Interests; Behavior; Accounting Principles Understanding.

The purpose of this study is to empirically examine the effect of technological sophistication on the effectiveness of the use of accounting information systems with personal engineering abilities, and training as a moderating variable. This research was conducted in all hospitals in Denpasar. The number of hospitals in the city of Denpasar is 21 and the number of samples used is 232 people, namely employees in finance and cashiers. The data analysis technique used is Moderated Regression Analysis. The results of this analysis indicate that technological sophistication has a positive effect on the effectiveness of the use of accounting information systems, and training strengthens the influence of technological sophistication on the effectiveness of the use of accounting information systems. Whereas personal technical ability cannot moderate the influence of technological sophistication on the effective use of accounting information systems. Keywords: Technological Sophistication; Personal Technical Ability; Training; Using Accounting Information Systems.

This study analyzes three variables, namely Gianyar Regency PAD, PHR and retribution for recreation and sports. The analytical tool used in this study is contribution analysis, linear regression. This study uses secondary data, so that the data collection method used is the method of non-participant observation. Based on the results of the analysis, it is known that the contribution of tourism sector revenues from PHR and retribution for recreation and sports reached an average of 44.71 percent during 2002-2017. The results of this study can be a reference for the Gianyar Regency Government that revenue from the tourism sector has a large contribution to the Gianyar Regency PAD, so the Gianyar Regency Government is increasingly motivated to continue to improve facilities and infrastructure in the tourism sector that can support increased income from the tourism sector. Keywords: Hotel And Restaurant Tax; Retribution For Recreation And Sports; Local Revenue.

The purpose of this study was to analyze the implementation of PAK 105 in mudharabah financing at PT. Bank Muamalat Indonesia Denpasar Branch in 2020. The research method used was a qualitative research method. The results showed, The recognition process at PT. Bank Muamalat Indonesia Tbk. Adapted to generally accepted standards, namely PSAK No. 105, Measurement of investment in PT. Bank Muamalat Indonesia Tbk. in cash, measured at the amount paid in accordance with PSAK 105, Presentation of mudharabah financing at PT. Bank Muamalat Indonesia Tbk. presented in the balance sheet on the element of assets equal to bank bills to customers and in accordance with PSAK 105, mudharabah financing disclosed by PT. Bank Muamalat Indonesia Tbk in the financial statements and notes to the financial statements in accordance with PSAK 105. Keywords: Accounting Treatment; Mudharabah Financing; PSAK No. 105.

This study aims to initiate a model for the social responsibility framework of BUMDes. This research has the aim of initiating a model for the social responsibility framework of BUMDes, by considering its institutional structure as a strategic business entity and becoming one of the main pillars for developing the economic potential in rural areas. Considering stakeholders from BUMDes and the social responsibility domain framework based on the Triple Bottom Line concept, the potential impact of BUMDes existence is well recognized and the social responsibility domain for BUMDes is offered in this article. The practice of social responsibility for BUMDes has not become an interesting area or even has an urgency to be studied. Eventhough, BUMDes is the dominant engine of economic growth - creators of value principles and managerial resources - and that BUMDes have an obligation to contribute to the economic growth of rural communities - encourages the need to promote sustainability among stakeholders and increase the sustainability of business that managed by BUMDes https://doi.org/10.26905/jmdk.v8i2.4768

This study aims to provide additional benefits to the literature on the role of market orientation on the performance relationship of manufacturing industrial companies in Solo Raya. This type of research is a causality study with a sample size of 100 respondents, which is obtained from 5 times the number of parameters (20). The research uses path analysis which has a direct or indirect effect. The results of this study indicate: 1) responsive market orientation has a significant positive effect on marketing performance, 2) proactive market orientation has a significant positive effect on marketing performance, 3) responsive market orientation has a significant positive effect on financial performance, 4) Complaint handling has no significant negative effect on financial performance, 5) Marketing performance has a significant positive effect on financial performance. The result of the direct effect of responsive market orientation on financial performance is smaller than the indirect effect. The direct effect of proactive market orientation on financial performance is smaller than the indirect effect. It shows that all are effective through direct channels without going through the mediating variable. https://doi.org/10.26905/jmdk.v8i2.4109

This study aims to find out and deeply explore the meaning of Bidikmisi financial management. This type of research uses qualitative methods as a tool in the process of finding answers and a phenomenological approach as a key to observe the informants' awareness. This research required four informants. Based on the description of the phenomenon related to informants' awareness in financial management, Then the result is that Informant Nindy chooses a priority scale in managing his personal finances because it is an easy way. Informant Aidan regrets that he did not manage his personal finances so he did not clearly know his expenses Penelitian ini bertujuan untuk mengetahui dan menggali secara mendalam makna pengelolaan keuangan mahasiswa bidikmisi. Jenis penelitian ini menggunakan metode kualitatif sebagai alat dalam proses penemuan jawaban dan menggunakan pendekatan fenomenologi sebagai kunci untuk mengulik makna kesadaran para informan. Penelitian ini menggunakan empat informan. Berdasarkan hasil deskripsi terhadap fenomena yang berkaitan dengan kesadaran informan dalam melakukan pengelolaan keuangan, maka hasilnya yaitu Informan Nindy memilih skala perioritas dalam melakukan pengelolaan keuangan pribadinya karena hal tersebut merupakan cara yang mudah. Informan Aidan menyesal tidak melakukan pengelolaan keuangan pribadinya sehingga tidak mengetahui secara jelas pengeluarannya.

This study aims to determine the effect of love of money, machiavellian, religiosity on auditor performance. The population in this study were auditors working at the Public Accountant Firm in Bali which were listed in the Indonesia Public Accountants Institute Directory in 2019 so that a sample of 109 auditors was obtained using the technique of determining saturated sample data. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that love of money and machiavellian have a negative influence on the performance of auditors in public accounting firms in Bali and religiosity has a positive effect on auditor performance in public accounting firms in Bali. This research can provide information about love of money, machiavellian, religiosity on the performance of auditors of Public Accounting Firms in Bali, because it can affect the auditor's performance in achieving better work results. Keywords: Love Of Money; Machiavellian; Religiosity.

At present digital payment systems or electronic money have been widely used in Indonesia. Market share that is still wide open makes many fintech companies competing to provide discounts and various benefits of convenience when using the applications provided, one of which is GoPay. The purpose of this study is to analyze the effect of price discounts and perceived usefulness on repurchase interest using the GoPay application which is mediated by customer satisfaction variables. The data used in this study are primary data sourced from questionnaires, with a total sample of 84 respondents. The results of this study indicate that the price discount has a positive but not significant effect on customer satisfaction. Perceived usefulness have a positive and significant effect on customer satisfaction. Price discounts and perceived usefulness have a positive but not significant effect on repurchase intention. Customers satisfaction has a positive and significant effect on repurchase intention.Keywords : price discount, perceived usefulness, customers satisfaction, repurchase intention