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Efektivitas Pajak Karbon: Studi Literatur Efektivitas Pajak Karbon：文学研究

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.1983

Yufi Mohammad Ulil Albab, Heru Tjaraka

{"title":"Efektivitas Pajak Karbon: Studi Literatur","authors":"Yufi Mohammad Ulil Albab, Heru Tjaraka","doi":"10.33395/owner.v8i2.1983","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1983","url":null,"abstract":"Climate change is an issue that is being widely discussed internationally today. The aim of the research is to examine the effectiveness of carbon tax implementation and explain comprehensive results. This research method uses a systematic literature review of research conducted in the last 10 years. The search for the effectiveness of carbon tax as climate change mitigation then synthesizes the results of empirical studies that have been conducted. The researcher found that there are 3 things that should be of concern to the government; economic performance, industrial sector performance and social welfare. Carbon tax certainly has an effect on a country's economy, as carbon tax is basically imposed directly on products or services that cause emissions. many companies are burdened by the carbon tax because it will change the management of the company to use renewable energy. the price of products from the industry will also increase because the carbon tax is imposed directly on products that cause emissions. Welfare should be considered in the implementation of carbon tax by the government, as the policy will certainly have a negative effect on social welfare. The researcher found 3 things that should be the main consideration in planning and implementing the carbon tax policy itself, first is the macroeconomy, the industrial sector that contributes to social and macroeconomic and social welfare.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"17 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359313","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

Implementing Integrated Reporting to Disclose Intellectual Capital in University 实施综合报告，披露大学中的知识资本

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2328

Rima Rachmawati, Diana Sari, Allan Nicko F. Rodelas

{"title":"Implementing Integrated Reporting to Disclose Intellectual Capital in University","authors":"Rima Rachmawati, Diana Sari, Allan Nicko F. Rodelas","doi":"10.33395/owner.v8i2.2328","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2328","url":null,"abstract":"The research aim is to provide empirical and theoretical solutions for certain criticalities in the framework of Integrated Implementation Reporting (IIRF) within the context of higher education. Indeed, IIRF considers value creation only from the perspective of capital enhancement spurred by academic activities, overlooking the fulfillment of institutional missions as the true lever of value creation. This paper introduces a case study aimed at implementing IIRF at a University in Indonesia. The research is based on theory building from the case, action research, and intervention approaches. IIRF was chosen for its claimed ability to support communication processes with stakeholders and control over value creation, despite demonstrating some weaknesses. It highlights the role played by intellectual capital in the business model of organizations and in the value creation process. This adjustment appears to increase awareness of the role of intellectual capital in value creation at universities. In this paper, not one part of the adapted framework is innovative on its own, but collectively they provide an innovative solution, addressing the disclosure and managerial needs of the studied organization. The single case study allows us to test the claimed weaknesses of IIRF in the literature, suggest some adjustments to the original framework, and validate its effectiveness. Thanks to the single case study, we were then able to construct a theoretical framework that develops theory inductively; now the suggested framework can be tested and further validated in other organizations. This paper introduces an innovative approach to reporting and disclosing intellectual capital in universities. It is relevant not only for external communication but also for internal purposes, aiding managers in decision-making and actions.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"96 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360222","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

Are Financial Ratios Able to Predict Bank Stock Prices During the COVID-19 Pandemic? 财务比率能否预测 COVID-19 大流行期间的银行股票价格？

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.1951

Archangela Valerie Kristiono

{"title":"Are Financial Ratios Able to Predict Bank Stock Prices During the COVID-19 Pandemic?","authors":"Archangela Valerie Kristiono","doi":"10.33395/owner.v8i2.1951","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1951","url":null,"abstract":"Fundamental analysis, such as financial ratios, is important to ensure capital markets move efficiently. This analysis represents 69% of the variation in stock prices in the capital market. However, fundamental analysis has not been widely carried out because expertise is needed to analyze qualitative and quantitative data from company characteristics that underlie the movement of a stock. In 2020 – 2022, bank performance experienced fluctuations due to the Covid-19 pandemic which caused bank share prices to also fluctuate. On the other hand, banks have an important role as intermediary institutions or intermediaries to support the funding needs of the real sector or the business world. However, previous research on fundamental analysis largely excluded companies in the financial sector. Therefore, this article aims to find out whether financial ratios are able to predict bank share prices during the Covid-19 pandemic. There are five financial ratios used in this research, namely loan loss provision ratio, total capital ratio, profit margin ratio, current ratio, and solvency ratio. The population in this study are financial companies listed on the Indonesia Stock Exchange for the period 2020 - 2022. The sample was selected using a purposive sampling method and obtained 38 companies and 114 observations. The results of multiple regression analysis show that the loan loss provision ratio has a significant negative effect and the total capital ratio has a significant positive effect on bank share prices. Meanwhile, the net profit margin ratio, current ratio and solvency ratio do not have a significant effect on bank share prices. This research has implications for encouraging banks to improve disclosure policies and encouraging investors to hone fundamental analysis skills to reduce mispricing and make markets more efficient.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"93 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360318","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

Pressure, Opportunnity, Rationalization, dan Capability terhadap Terjadinya Fraud : Studi di Salah Satu Dinas Propinsi Sulawesi Selatan 压力、机会、合理化和能力对欺诈行为发生的影响：南苏拉威西省一个省办事处的研究

Owner Pub Date : 2024-02-23 DOI: 10.33395/owner.v8i1.2298

N. Nurwahyuni

{"title":"Pressure, Opportunnity, Rationalization, dan Capability terhadap Terjadinya Fraud : Studi di Salah Satu Dinas Propinsi Sulawesi Selatan","authors":"N. Nurwahyuni","doi":"10.33395/owner.v8i1.2298","DOIUrl":"https://doi.org/10.33395/owner.v8i1.2298","url":null,"abstract":"This study examines the influence of Pressure, Opportunity, Rationalization, and Capability on Fraud within a department in South Sulawesi Province over two months, from December to January 2022. The department's entire staff constitutes the study population, with a saturated sampling method employed to ensure a representative sample. Field research methodology was utilized, employing quantitative data collection through questionnaire surveys. Data analysis was conducted using multiple linear regression with the assistance of statistical software.The results indicate that Pressure (Opportunity), Opportunity, Rationalization, and Capability significantly impact Fraud. The results indicate that Pressure (Opportunity), Opportunity, Rationalization, and Capability significantly impact Fraud. Practical recommendations for the study's subject include; conducting training on work ethics, stress management, and understanding of fraud prevention; implementing clear and stringent anti-fraud policies; enhancing communication and transparency throughout the organization; strengthening internal supervision mechanisms and fostering a work culture that values integrity and ethics.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"24 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140437858","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 Kebijakan Dana Desa Dalam Konsep Blue Economy Untuk Peningkatan Kesejahteraan Masyarakat Desa Di Sumatera Utara 蓝色经济概念下的乡村基金政策分析，以改善北苏门答腊乡村社区的福利

Owner Pub Date : 2024-01-03 DOI: 10.33395/owner.v8i1.1980

Shihabuddin Fuady Rangkuti, S. Sukardi, M. Syafii

{"title":"Analisis Kebijakan Dana Desa Dalam Konsep Blue Economy Untuk Peningkatan Kesejahteraan Masyarakat Desa Di Sumatera Utara","authors":"Shihabuddin Fuady Rangkuti, S. Sukardi, M. Syafii","doi":"10.33395/owner.v8i1.1980","DOIUrl":"https://doi.org/10.33395/owner.v8i1.1980","url":null,"abstract":"The Indonesia Sustainable Oceans program is to support Indonesia's change to a blue economy by advancing the financial, social and natural advantages got from sound beach front and sea biological systems. This study expects to complete an enlightening monetary examination of the improvement of the Town Cash strategy connected with the issue of executing the Blue Economy idea in North Sumatra Territory, Doing recognizable proof and assessment of the utilization of the Blue Economy idea in Langkat Rule and Focal Tapanuli Regime, North Sumatra Territory, Assessing the impact of the Social Strength Record, Financial Versatility File and Ecological Flexibility List fair and square of government assistance of town networks in the waterfront areas of Langkat Rule and Focal Tapanuli Rule, North Sumatra Territory. This study utilizes quantitative and subjective strategies to answer the current issue detailing. The consequences of this study are that the Coronavirus pandemic an affects steering approaches for utilizing Town Cash. Where, in 2023, the need utilization of Town Cash is focused on public monetary recuperation, public need projects, and alleviation for dealing with regular and non-cataclysmic events in supporting the accomplishment of the Town SDGs. At present there is no exceptional program that utilizes town cash to foster beach front regions or an extraordinary Blue Economy program in Focal Tapanuli locale and Langkat region. To some degree, the Social Flexibility File (IKS) variable impacts the Local area Government assistance variable, the Financial Versatility Record (IKE) variable affects the Local area Government assistance variable, the Natural Strength File (IKL) variable affects the variable Public government assistance. And that truly intends that in the event that the IKS, IKE, IKL factors progress, the degree of government assistance of the town local area additionally propels.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139388639","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

Strategi Pencegahan Fraud di Lingkungan Pelabuhan Indonesia 印度尼西亚港口环境中的欺诈防范战略

Owner Pub Date : 2024-01-01 DOI: 10.33395/owner.v8i1.1940

Safuan Safuan

{"title":"Strategi Pencegahan Fraud di Lingkungan Pelabuhan Indonesia","authors":"Safuan Safuan","doi":"10.33395/owner.v8i1.1940","DOIUrl":"https://doi.org/10.33395/owner.v8i1.1940","url":null,"abstract":"The port is the gateway to a country's economy, so the port must be clean from fraud. The purpose of this study is to determine the strategy developed by Pelabuhan Indonesia to prevent fraud. The method used in this research is qualitative method with a case study approach. The results and conclusions of this study are many studies on fraud prevention in the Indonesian port environment, even though Indonesian ports are one of the entry points for global trade. Therefore, Indonesian ports need an efficient fraud prevention system. The study findings show that Indonesian ports have implemented two fraud prevention strategies. The first strategy is strengthening governance within Pelindo, which includes: a) ratifying GCG guidelines; b) carrying out the signing of an integrity pact; c) gratuity control; d) a violation reporting system called \"Pelindo Bersih\"; e) socializing the implementation of corporate governance; and f) strengtheningPelindo'ss SMAP. The second strategy involves digitizing services such as Vessel Management System (VMS) and Vessel Traffic Service (VTS), as well as land ones such as Terminal Operating System (TOS), Multipurpose Terminal Operating System (MP-TOS), Car Terminal Operating System (CTOS), Autogate System, Single Truck Identification Data System (STID), Behandle Management System (BMS), and from the customer side such as e-Service developed into i-Hub to minimize national logistics costs, Lower the risk of fraud, and compete on a global scale.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"45 44","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139125542","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

Manajemen Laba dan Penghindaran Pajak Perusahaan Sektor Pertambangan 矿业公司的盈利管理和避税行为

Owner Pub Date : 2024-01-01 DOI: 10.33395/owner.v8i1.1873

Ainun Arizah, Rika Ayudina, Muchriana Muchran, Muryani Arsal

引用次数: 0

Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Dan Struktur Modal Terhadap Nilai Perusahaan 盈利能力、流动性、公司规模和资本结构对公司价值的影响

Owner Pub Date : 2024-01-01 DOI: 10.33395/owner.v8i1.1914

Daud Alifian, Dwi Ermayanti Susilo

{"title":"Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Dan Struktur Modal Terhadap Nilai Perusahaan","authors":"Daud Alifian, Dwi Ermayanti Susilo","doi":"10.33395/owner.v8i1.1914","DOIUrl":"https://doi.org/10.33395/owner.v8i1.1914","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas (Return on Assets), Likuiditas (Current Ratio) Ukuran Perusahaan (Size) dan Struktur Modal (Debt to Equity Ratio) terhadap nilai perusahaan (Price to Value Book) dalam perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah metode asosiatif. Sampel penelitian terdiri dari 71 perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022, dengan jumlah perusahaan sebanyak 21 yang dipilih menggunakan teknik purposive sampling dan sebanyak 63 laporan perusahaan yang digunakan. Analisis data dilakukan dengan menggunakan regresi linier berganda melalui perangkat lunak SPSS. Hasil analisis uji statistik menunjukkan bahwa faktor profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan sektor Energi, ini berarti bahwa perusahaan mampu menghasilkan laba yang lebih besar cenderung memiliki ilai yang tiggi. Selanjutnya faktor likuiditas memiliki pengaruh positif signifikan terhadap nilai perusahaan sektor Energi, ini menunjukkan kemampuan perusahaan untuk mengelola kewajiban jangka pendek yang baik sehingga hal ini dapat meningkatkan kepercayaan investor. Kemudian ukuran perusahaan tidak memiliki pengaruh terhadap nilai perusahaan sektor Energi, yang artinya perusahaan besar atau kecil tidak secara signifikan memengaruhi nilai perusahaan maka ada faktor-faktor lain yang lebih penting dalam menentukan nilai perusahaan. Yang terakhir struktur modal memiliki pengaruh positif signifikan terhadap nilai perusahaan sektor Energi, yang artinya penggunaan modal yang optimal dapat meningkatkan nilai perusahaan dan ini dapat mencerminkan kebijakan keuangan yang baik.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"2 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139126655","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

Concentrated Ownership and Firm Value: The Mediation Role Of Risk Management Disclosure 集中所有权与公司价值：风险管理披露的中介作用

Owner Pub Date : 2024-01-01 DOI: 10.33395/owner.v8i1.1844

Dymas Putra Herlambang, Dyas Putri Hapsari

引用次数: 0

Audit Dana Adat Upacara Rambu Solo 对兰布梭罗仪式习惯基金的审计

Owner Pub Date : 2024-01-01 DOI: 10.33395/owner.v8i1.2156

Muslim Muslim

{"title":"Audit Dana Adat Upacara Rambu Solo","authors":"Muslim Muslim","doi":"10.33395/owner.v8i1.2156","DOIUrl":"https://doi.org/10.33395/owner.v8i1.2156","url":null,"abstract":"Pelaksanaan upacara adat rambu solo' (upacara pemakaman) di Tana Toraja dianggap sebagai sarana untuk melestarikan budaya leluhur. Pelaksanaannya membutuhkan niat yang tulus untuk menjunjung tinggi prinsip-prinsip sakral dari upacara tersebut. Namun, upacara adat rambu solo kini tidak hanya dianggap sebagai cara untuk melestarikan budaya leluhur, tetapi juga sebagai sarana untuk menunjukkan status sosial seseorang. Fenomena yang ada adalah tantangan untuk menilai akuntabilitas upacara tradisional karena meningkatnya jumlah anggota kelas menengah ke atas. Individu, dalam upaya untuk menunjukkan status sosial modern mereka, dapat melampaui batas-batas yang ditentukan dari stratifikasi sosial mereka ketika menyelenggarakan upacara tersebut. Pelanggaran ini merusak kesucian upacara tradisional dan mengganggu tatanan sosial yang sudah mapan. Oleh karena itu, patut dipertanyakan apakah pelaksanaan upacara adat masih menjunjung tinggi nilai-nilai budaya leluhur atau justru menjadi ajang pamer hedonisme sosial. Dalam peradaban Tana Toraja, terdapat empat kelas sosial yang berbeda: kelas bangsawan tinggi (tana' bulaan), kelas bangsawan menengah (tana bassi), kelas orang merdeka (tana karurung), dan kelas budak (tana' kua-kua). Penelitian ini menggunakan metode penelitian fenomenologi untuk menilai keselarasan antara dana yang dialokasikan dan peraturan yang mengatur pelaksanaan upacara adat dengan hirarki sosial adat yang ada. Proses penelitian ini melibatkan beberapa tahapan, termasuk identifikasi, pemeriksaan, perbandingan, penyesuaian, deskripsi, dan kesimpulan dari tingkat akuntabilitas yang ditunjukkan oleh individu-individu yang bertanggung jawab atas penyelenggaraan upacara adat terhadap nilai-nilai budaya tradisional yang dijunjung tinggi oleh masyarakat Tana Toraja. Penelitian ini menyelidiki proses pelaksanaan audit dana adat untuk menentukan apakah terdapat kesesuaian atau penyimpangan antara dana yang dikeluarkan oleh individu atau organisasi dalam merencanakan sebuah acara adat dengan nilai-nilai budaya adat masyarakat Tana Toraja.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"48 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139127827","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