Proceedings of International Conference on Economics Business and Government Challenges最新文献_第4页

Evaluation of the Classification of Liabilities or Equity on Convertible Bond Issuance Transactions at PT ABC PT ABC可转债发行交易之负债或权益分类之评估

Proceedings of International Conference on Economics Business and Government Challenges Pub Date : 2022-09-07 DOI: 10.33005/ic-ebgc.v1i1.17

Mochammad Kiky Noviar, Aria Farah Mita

{"title":"Evaluation of the Classification of Liabilities or Equity on Convertible Bond Issuance Transactions at PT ABC","authors":"Mochammad Kiky Noviar, Aria Farah Mita","doi":"10.33005/ic-ebgc.v1i1.17","DOIUrl":"https://doi.org/10.33005/ic-ebgc.v1i1.17","url":null,"abstract":"\u0000 \u0000 \u0000This research aims to evaluate the implementation of PSAK 50 (2014) in determining the classification of liabilities or equity on convertible bond issuance transactions at PT ABC. PT ABC is a start-up company with a status as a foreign investment company effective since third quarter 2020, which then issued convertible bonds in the fourth quarter 2020 which were entirely absorbed by only one party, XYZ. The convertible bond was issued as a payment instrument for the acquisition of 100% ownership in KLM, an overseas entity. This case study research uses qualitative descriptive analysis based on data analysis techniques, data reduction, data presentation, and conclusion drawing using text-based content analysis. The study demonstrates that it is important to consider a number of qualitative factors to ensure the true substance of the transaction is properly reflected in accordance with PSAK 50 (2014), and that the classification of an instrument as a liability or equity is heavily dependent on the specific facts and circumstances of the transaction. In this case, the results showed that the convertible bond instrument at PT ABC should be classified as equity rather than a liability. This conclusion is obtained by considering the substance of the transaction, including the fact that the convertible bonds have no contractual redemption or repayment obligations and are in substance mandatorily convertible into equity. \u0000Keywords: Convertible Bond; PSAK 50 (2014); Classification; Liabilities; Equity; Substance Over the Form \u0000 \u0000 \u0000","PeriodicalId":158530,"journal":{"name":"Proceedings of International Conference on Economics Business and Government Challenges","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123646507","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

Auditor’s Response in Facing Challenges in Implementing Audit During the Covid-19 Pandemic 在2019冠状病毒病大流行期间，审计师应对实施审计面临的挑战

Proceedings of International Conference on Economics Business and Government Challenges Pub Date : 2022-09-07 DOI: 10.33005/ic-ebgc.v1i1.18

Ananti Putri Rahayu, Aria Farah Mita

引用次数: 0

Factors Influencing Participation in Equity Crowdfunding Indonesia 印度尼西亚股权众筹参与的影响因素

Proceedings of International Conference on Economics Business and Government Challenges Pub Date : 2022-08-15 DOI: 10.33005/ic-ebgc.v1i1.9

Lisa Lestari Herawati, Buddi Wibowo

引用次数: 0

Literature Study of Cooking Oil Scarcity and The Increase of Cooking Oil Prices in Indonesia 印尼食用油短缺与食用油价格上涨的文献研究

Proceedings of International Conference on Economics Business and Government Challenges Pub Date : 2022-08-15 DOI: 10.33005/ic-ebgc.v1i1.14

Vinadine Aisyah Priwiningsih, Alia Zainal Abidin

引用次数: 2

Analysis of The Effect of Bankruptcy Predictions with Models Altman, Springate, Ohlson, Foster, Zmijewski, and Grover on The Return of Shares in Entertainment and Film Companies Listed on The Indonesia Stock Exchange in 2018-2021 利用Altman、Springate、Ohlson、Foster、Zmijewski和Grover模型分析破产预测对2018-2021年印尼证券交易所上市娱乐和电影公司股票回报的影响

Proceedings of International Conference on Economics Business and Government Challenges Pub Date : 2022-08-15 DOI: 10.33005/ic-ebgc.v1i1.5

Khansa Daffa, Aldilla Iradianty

{"title":"Analysis of The Effect of Bankruptcy Predictions with Models Altman, Springate, Ohlson, Foster, Zmijewski, and Grover on The Return of Shares in Entertainment and Film Companies Listed on The Indonesia Stock Exchange in 2018-2021","authors":"Khansa Daffa, Aldilla Iradianty","doi":"10.33005/ic-ebgc.v1i1.5","DOIUrl":"https://doi.org/10.33005/ic-ebgc.v1i1.5","url":null,"abstract":"A company will not be free from the risk of bankruptcy, especially when where the conditions of entertainment and movies are consumed at home, while producers' activities are disrupted because they usually produce in the field. This study aims to determine the effect of financial statements on bankruptcy prediction analysis, including financial ratios to stock returns in entertainment and film companies listed on the Indonesia Stock Exchange. This research uses a descriptive quantitative method with panel data and secondary data obtained on the Indonesia Stock Exchange from 2018 to 2021. Data analysis using the E-Views program. The results of the bankruptcy prediction from this study using the Altman, Springate, Ohlson, Foster, Zmijewski, and Grover models has no significant effect on stock returns, but this bankruptcy prediction must always be done periodically to avoid actual bankruptcy conditions and as an effort to save the company's performance, especially financial performance. \u0000Keywords: Altman; Springate; Ohlson; Foster; Stock Return.","PeriodicalId":158530,"journal":{"name":"Proceedings of International Conference on Economics Business and Government Challenges","volume":"128 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123111925","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

Reliability of International Safety Management (ISM) Code Implementation in Operational Risk Management of Shipping Industry 国际安全管理(ISM)规范在航运业操作风险管理中的可靠性

Proceedings of International Conference on Economics Business and Government Challenges Pub Date : 2022-08-15 DOI: 10.33005/ic-ebgc.v1i1.10

Dwi Yudha Rinaldy

{"title":"Reliability of International Safety Management (ISM) Code Implementation in Operational Risk Management of Shipping Industry","authors":"Dwi Yudha Rinaldy","doi":"10.33005/ic-ebgc.v1i1.10","DOIUrl":"https://doi.org/10.33005/ic-ebgc.v1i1.10","url":null,"abstract":"In an industrial scope, the industry itself cannot be separated from a risk, and the shipping industry is no exception. The risk itself can possibly emerge from the company’s internal environment and there is a risk that emerge from company’s external environment. Therefore, companies are required to be able to manage the risks that may arise and give various impact. Basically, if the company can manage the risks, then the risks can potentially become opportunity, or it can also be said that it is a positive risk. On the other hand, if the risks lead to losses and the company cannot manage properly, this is a negative risk that needs to be managed by the company. In a shipping industry, there is an internationally recognized safety management system, namely the ISM Code, where the code regulates aspects of safety management in ships. With the implementation of an optimal safety management system, shipping company can basically apply the ISM Code instrument as a risk management effort, particularly in operational risk. Shipping company need to understand that they are obliged to create a safe work environment for their employees. \u0000Keywords: Risk management, ISM Code, Integration","PeriodicalId":158530,"journal":{"name":"Proceedings of International Conference on Economics Business and Government Challenges","volume":"360 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130381137","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

The Adoption Post-Linguistic Style and Persuasive Communication of Capital Market Influencers 资本市场影响者的后语言风格与说服性沟通

Proceedings of International Conference on Economics Business and Government Challenges Pub Date : 2022-08-15 DOI: 10.33005/ic-ebgc.v1i1.11

Lydia Agustina Sinaga, Arga Hananto

引用次数: 0

Higher Education Institutes Customer Satisfaction: Big Data Evidence From Online Textual Reviews in Universitas Pembangunan Nasional “Veteran” Jawa Timur 高等教育机构客户满意度:来自Universitas Pembangunan国家“老兵”爪哇帖木儿在线文本评论的大数据证据

Proceedings of International Conference on Economics Business and Government Challenges Pub Date : 2022-08-15 DOI: 10.33005/ic-ebgc.v1i1.4

Rianmahardhika Sahid Budiharseno, Fadhel Husien, Daffa Faadihilah Suntari Putra

{"title":"Higher Education Institutes Customer Satisfaction: Big Data Evidence From Online Textual Reviews in Universitas Pembangunan Nasional “Veteran” Jawa Timur","authors":"Rianmahardhika Sahid Budiharseno, Fadhel Husien, Daffa Faadihilah Suntari Putra","doi":"10.33005/ic-ebgc.v1i1.4","DOIUrl":"https://doi.org/10.33005/ic-ebgc.v1i1.4","url":null,"abstract":"Universities that offer higher education have become very popular among students who desire to advance their education, both for state and private universities that have a good reputation. The key to gaining a reputation as a \"top tier\" higher education institution is for universities to compete for educating better students as well as the quality of education itself, thus ensuring student satisfaction is a priority. To understand the attributes of higher education institutes services in Indonesia, this study analyses big data in the online reviews in Universitas Pembangunan Nasional Veteran Jawa Timur, as taken in Google Maps Review. Content analysis was conducted using the word frequency analysis to reveal the main themes of universities services quality. Critical incident method was conducted to examine the antecedents and outcomes of students’ satisfaction. The results of this study will assist decision-makers in higher education institutions in understanding student satisfaction. \u0000Keywords: Big data; satisfaction; text mining; higher education institute; online review.","PeriodicalId":158530,"journal":{"name":"Proceedings of International Conference on Economics Business and Government Challenges","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114973517","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

An Impact Review of Traditional Market Revitalization for Producers and Consumers: A Case Study of Surakarta Legi Market 传统市场振兴对生产者和消费者的影响——以泗水市集为例

Proceedings of International Conference on Economics Business and Government Challenges Pub Date : 2022-08-15 DOI: 10.33005/ic-ebgc.v1i1.13

Ananda Rico Damasyah, Ali Zainal Abidin

引用次数: 0

The Relationship of Idiosyncratic Risk and Liquidity on Stock Return in Covid-19 Pandemic 新冠肺炎大流行背景下特异性风险与流动性对股票收益的影响

Proceedings of International Conference on Economics Business and Government Challenges Pub Date : 2022-08-15 DOI: 10.33005/ic-ebgc.v1i1.8

Pandya Dhira, Buddi Wibowo

引用次数: 0