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Pengaruh Risiko terhadap Pertumbuhan Usaha Mikro, Kecil, dan Menengah (UMKM) 风险对中小微型企业增长的影响

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2062

Alfida Aziz, D. Pangestuti, S. Hidayati

{"title":"Pengaruh Risiko terhadap Pertumbuhan Usaha Mikro, Kecil, dan Menengah (UMKM)","authors":"Alfida Aziz, D. Pangestuti, S. Hidayati","doi":"10.33395/owner.v8i2.2062","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2062","url":null,"abstract":"Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy by supporting local economic growth and creating job opportunities. However, MSMEs are also confronted with various risks that can impact the sustainability of their businesses. This research aims to investigate and provide a comprehensive understanding of the influence of operational risk, interest rate risk, liquidity risk, and marketing risk on the growth of MSMEs in Daroyon, Cileles, Lebak, Banten. Given the background of MSMEs with limited capital and often facing business risks, this research emphasizes the importance of risk management to minimize losses. Most MSMEs in Daroyon engage in retail businesses, but they must compete with large stores and supermarkets, resulting in a decline in revenue. Despite the creative steps taken by small shop owners to retain customers, this risk highlights the need for adaptive and flexible risk management strategies. The study employs the Partial Least Square (PLS) method to analyze data. The findings reveal that operational risk, interest rate risk, liquidity risk, and marketing risk significantly influence the growth of MSMEs in Daroyon. These findings offer a profound understanding of the factors affecting MSMEs in Daroyon and can serve as a foundation for developing more effective risk mitigation strategies to support MSME growth in dynamic business conditions. The findings are also expected to serve as a foundation for stakeholders, the government, and local business practitioners to develop policies and risk management practices that are more adaptive and flexible.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"22 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Right Issue Terhadap Harga Saham Pada Perbankan Yang Terdaftar Di Bei Periode 2021-2023 供股对 2021-2023 年期间在 Bei 上市的银行股价的影响

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2038

S. Febriana, T. Hutabarat., Syafrizal Helmi Situmorang, Iskandar Muda

{"title":"Pengaruh Right Issue Terhadap Harga Saham Pada Perbankan Yang Terdaftar Di Bei Periode 2021-2023","authors":"S. Febriana, T. Hutabarat., Syafrizal Helmi Situmorang, Iskandar Muda","doi":"10.33395/owner.v8i2.2038","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2038","url":null,"abstract":"A right issue is a business activity that has the potential to impact the quantity and value of shares available on the market and contains crucial information that shareholders may utilize to increase their earnings in the future. Since the market may respond to the rights issue announcement, the information contained in the announcement becomes significant. A right issue is a current share issuance in which the company grants its existing shareholders the right to purchase new shares. Each existing shareholder is given the option to purchase a number of new shares from the company at a predetermined price and time. The purpose of this research is to examining variations in the stock price before and after the right issue. This study was carried out on financial institutions that are listed on the Indonesia Stock Exchange between 2021-2023 period. Event research is often used to test the information content of an event, such as the notification of the rights problem. The sampling method using the purposive sampling method. 26 banking companiess were chosen as examples based on the predefined criteria. Secondary data from Yahoo Finance is the kind of data that was used. 2021-2023, daily stock price data from Indonesia Stock Exchange website . The Wilcoxon Signed Rank Test is used in the data analysis procedure by using the Eviews 12 program. The outcomes demonstrated that the outcomes yielded values of 0,0986; 0,4429; 0,1925; 0,0999. As a result, the analysis suggests that the price of the shares did not significantly change before or after the rights issuance.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"108 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360005","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Economic Value Added (EVA) dan Market Value Added (MVA) Terhadap Harga Saham dengan Return On Asset (ROA) Sebagai Pemoderasi 以资产回报率（ROA）为调节因素的经济增加值（EVA）和市场增加值（MVA）对股价的影响

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2020

Dheo Rimbano, Arisky Andrinaldo, Irma Idayati, Emma Widianti Erha

引用次数: 0

Dominasi Asing dalam Agresivitas Pajak di Indonesia 印度尼西亚税收积极性中的外国主导地位

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.1991

S. Maisaroh, Heru Tjaraka, Alfa Rahmiati

{"title":"Dominasi Asing dalam Agresivitas Pajak di Indonesia","authors":"S. Maisaroh, Heru Tjaraka, Alfa Rahmiati","doi":"10.33395/owner.v8i2.1991","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1991","url":null,"abstract":"This research aims to provide empirical evidence of the impact of foreign entities on tax aggressiveness in Indonesia. The sample consists of non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2019, totaling 804 firm-years. The independent variables include foreign dominance represented by foreign share ownership, significant foreign share ownership, foreign commissioners, foreign directors, foreign CEOs, and foreign CFOs in these companies, while the dependent variable is tax aggressiveness. The results indicate that foreign ownership and significant foreign ownership do not have a significant influence on aggressive tax avoidance practices, contrary to previous research findings. However, another intriguing finding is that the composition of foreign commissioners and foreign directors has a significant impact on aggressive tax avoidance. The presence of foreign commissioners and directors appears to lead to increased compliance with tax regulations and a reduction in aggressive tax avoidance practices. This can be attributed to considerations of legal risk, reputation, and higher tax planning costs in the context of multinational corporations. These results provide valuable insights into the role of board composition in managing a company's tax practices. Overall, the findings contribute significantly to understanding the factors influencing aggressive tax avoidance practices in Indonesian companies, which can serve as a basis for more effective tax policies in the future. However, it is essential to note that this study has limitations and further research is needed to gain a deeper understanding of the dynamics of tax practices in an ever-evolving business environment.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"29 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359017","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Rasio Keuangan, Pertumbuhan Laba Terhadap Harga Saham LQ-45 Indonesia 财务比率、盈利增长对 LQ-45 印尼股价的影响

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.1944

Aulya Anugraha

{"title":"Pengaruh Rasio Keuangan, Pertumbuhan Laba Terhadap Harga Saham LQ-45 Indonesia","authors":"Aulya Anugraha","doi":"10.33395/owner.v8i2.1944","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1944","url":null,"abstract":"This research aims to find empirical evidence of the influence of several financial ratios, namely Current Ratio, Return on Assets, Earnings Per Share, Debt to Equity Ratio, and Total Assets Turnover, as well as profit growth on the stock prices of companies listed in the LQ-45 index on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The method used is quantitative causality with data analysis using multiple linear regression with the Stata application. The research sample was obtained from the OSIRIS database and selected using a purposive sampling method with the following criteria: (1) companies that are consistently listed in the LQ-45 index on the Indonesia Stock Exchange for the 2018-2022 period; (2) companies that issue financial reports in the 2018-2022 time period, which contain all the information required in the research variables; (3) and companies that publish stock prices at the close of 2018-2022. This process resulted in 23 companies, and the final sample of observations obtained was 115 data points. The research results show that simultaneously, financial ratio variables and profit growth significantly influence stock prices. This means that the combination of these variables has a strong impact on company share price movements in the LQ-45 index. However, when analyzed partially, only the Earning Per Share (EPS) variable has a significant influence on stock prices. This shows that EPS has a more dominant role than other variables in influencing company stock prices in the LQ-45 index.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"12 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359137","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Kematangan Etika Pada Pendidikan Akuntansi : Tinjauan After Virtue 会计教育中的道德成熟度：道德后回顾

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2009

M. Mujtaba, Tri Sangga Prestiani

{"title":"Kematangan Etika Pada Pendidikan Akuntansi : Tinjauan After Virtue","authors":"M. Mujtaba, Tri Sangga Prestiani","doi":"10.33395/owner.v8i2.2009","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2009","url":null,"abstract":"The accounting scandals that have occurred so far are thought to be the result of ethical failures and the role of accounting education has been asked to be responsible for them. However, the ethical maturity of accounting students during their educational process is still questionable. The influence of mainstream Anglo-American capitalist culture is the cause. To address this, Alasdair MacIntyre's After Virtue moral discourse is proposed with the main focus being to answer the question \"what kind of person do I want to be?\" This research uses a library research approach by reviewing literature that discusses ethics, accounting education, and after virtue. The analysis technique used is descriptive including interpretation, analysis and understanding of the literature that has been collected. The data that has been collected is analyzed in three stages, namely data reduction, data presentation, and drawing conclusions. This paper argues that ethical maturity achieved through education will not only emphasize moral reasoning in accounting students but also the ability to act ethically. Apart from that, the role of wisdom that contains ethical values also strengthens this. The After Virtue discourse will lead to ethical maturity by developing moral behavior through intellectual excellence and character excellence during the educational process.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"11 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Kualitas Internet Financial Reporting Pada Perusahaan Consumer di Indonesia 印度尼西亚消费企业互联网财务报告质量分析

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.1972

Harti Budiyanti, Affan Kautsar Nugroho

引用次数: 0

Penerapan BEPS Action Plan 4 sebagai Penangkal Penghindaran Pajak melalui Pembebanan Biaya Pinjaman 实施 BEPS 行动计划 4 作为通过贷款冲销避税的解毒剂

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2043

Havidz Ibrahim, D. Sari

{"title":"Penerapan BEPS Action Plan 4 sebagai Penangkal Penghindaran Pajak melalui Pembebanan Biaya Pinjaman","authors":"Havidz Ibrahim, D. Sari","doi":"10.33395/owner.v8i2.2043","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2043","url":null,"abstract":"Since 2015, the government has enacted an interest limitation rule to prevent excessive interest deduction and tax avoidance. However, this regulation is not aligned with the BEPS Action Plan 4 released by the OECD. Previous research had been conducted quantitatively to measure the effectiveness of the current interest limitation rule in Indonesia. However, the result still inconclusive. Some research concluded that the current interest limitation rule is effectively impacted the tax avoidance, while other research concluded otherwise. Furthermore, previous research suggested the importance of future research concerning the BEPS Action Plan 4 implementation in Indonesia. In order to fill the gap, this study aims to evaluate the effectiveness of the current regulation in Indonesia and provide ideal recommendations for implementing the BEPS Action Plan 4 to prevent tax avoidance. The research uses qualitative methods, including case studies and data acquisition techniques like interviews and document analysis. The study found that the current interest limitation rule in Indonesia is not effective in preventing tax avoidance. The OECD's BEPS Action Plan 4 recommendations are considered more effective as an anti-tax avoidance model. The ideal approach for implementation in Indonesia is the mandatory fixed ratio rule method based on EBITDA, with a de minimis threshold. The recommended ratio aligns with the OECD's recommendations, but should be periodically updated according to economic conditions. This approach should apply to both single entities and taxpayers who are group members.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"27 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359834","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Transfer Pricing Terhadap Kepatuhan Pajak Dengan Pertumbuhan Penjualan Sebagai Variabel Moderasi 以销售增长为调节变量，转让定价对税务合规性的影响

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2052

Alfira Farahiyah, Novrys Suhardianto

{"title":"Pengaruh Transfer Pricing Terhadap Kepatuhan Pajak Dengan Pertumbuhan Penjualan Sebagai Variabel Moderasi","authors":"Alfira Farahiyah, Novrys Suhardianto","doi":"10.33395/owner.v8i2.2052","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2052","url":null,"abstract":"This research aims to provide empirical evidence of the influence of transfer pricing on tax compliance with sales growth as a moderating variable. The population used in this research is all non-financial companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The sample in this research was 1202 companies using purposive sampling with criteria written by the researcher. This research uses quantitative methods by conducting descriptive tests, correlation tests, and multiple linear regression tests using Stata 14. The results of this research indicate that transfer pricing has a negative influence on tax compliance. On the other hand, the research results show that sales growth cannot moderate the effect of transfer pricing on tax compliance. Thus, the results of this research do not support the legitimacy theory which states that companies always try to gain legitimacy or good recognition from stakeholders for the sustainability of the company's business. This research also uses control variables that represent company characteristics. The control variables of this research are profitability (ROA), company size (SIZE), and Leverage (LEV). Of these three variables, ROA in this study has a significant negative effect on tax compliance and company size in this study has a significant negative effect on tax compliance","PeriodicalId":124624,"journal":{"name":"Owner","volume":"82 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360421","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Activity Based Costing-Sebuah Kajian 基于活动的成本计算--Sebuah Kajian

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2027

Hempry Putuhena, Sitti Fatimah Kamarudin

引用次数: 0