{"title":"The Effect Of Funding Decisions, Dividend Policies And Investment Decisions On The Value Of The Company In Manufacturing Companies Listed On The Idx For The Period 2016-2020","authors":"Alma Novitasari, H. M. Sodik, Hartini PP","doi":"10.31328/cebi.v3i1.293","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.293","url":null,"abstract":"This research was made with the aim of knowing the effect of funding decisions, dividend policies and investment decisions on company value in manufacturing companies registered in BEI for the 2016-2020 period. The type of research used in this research is quantitative research with a descriptive approach. The research sample was obtained by purposive sampling method. Data for the study population were 193 Manufacturing Companies and 15 Manufacturing Companies were obtained as samples with an observation period of five years. The data analysis technique used is multiple linear regression. The results of this study are that partially Funding Decisions have no significant effect on Firm Value, Dividend Policy has a significant influence on Firm Value, while Investment Decisions have a significant effect on Firm Value. Simultaneously Decisions, Funding Dividend Policy and Investment Decisions have a significant effect on Firm Value.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134230212","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}
Hanny S. Untayana, Selva Temalagi, Fanny M. Anakotta
{"title":"Village Government Accountability and Transparency towards the Management of Durjela Village Fund, Aru Islands Subdistrict","authors":"Hanny S. Untayana, Selva Temalagi, Fanny M. Anakotta","doi":"10.31328/cebi.v3i1.405","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.405","url":null,"abstract":"This study aims to analyze the Accountability and Transparency of Village Fund Management in Durjela Village, Aru Islands District, Aru Islands Regency with Permendagri No. 113 of 2014. The location of this research was Durjela Village, Aru Islands District, Aru Islands Regency. Accountability is a government responsibility to report and present activities that have been carried out to the community. This accountability is carried out so that the government can be transparent with the commitments that have been formed in its implementation. The data collection technique used was semi-structured interviews. Interviews were conducted with the village government who ran the administration and the Village Consultative Body (BPD) as representatives of the community, totaling 9 informants. The results of this study indicate that the financial management of the Village Fund implemented by the village government of Durjela Village is in accordance with applicable laws and regulations. Transparency carried out by the Durjela village government uses digital information media, besides that there is also an information board placed at the Village Office. Although the management of the Village Fund carried out by the village government is very good, the community's understanding of the transparency and policies of the Village Fund carried out by the village government is still low.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"3 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131438213","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}
{"title":"Effect Of Return On Equity, Debt To Asset Ratio, And Inflation Rate On The Value Of The Company","authors":"Melda Pratiwi Agustina, Gunarianto, Hartini Prasetyaning Pawestri","doi":"10.31328/cebi.v3i1.302","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.302","url":null,"abstract":"The approach in this study is in the form of quantitative descriptive research, and this type of research is included in the category of explanatory research. This study aims to determine the effect of return on equity, debt to asset ratio, and inflation rate on company value in Consumer Goods Sub-Sector Manufacturing Sector Companies listed on the Indonesia Stock Exchange.The sample of research in this study was 21 companies. The research period is from 2018 to 2021. The research methods used in this study are descriptive statistical tests, classical assumption tests, multiple regression tests, and hypothesis tests. The results showed that: 1) return on equity did not have a significant effect on the value of the company in the Consumer Goods Sub-Sector Manufacturing Sector Company; 2) Debt to Asset Ratio has a significant effect on the value of the company in the Consumer Goods Sub-Sector Manufacturing Sector Company; 3) inflation has an insignificant effect on the value of companies in the Manufacturing Sector of the Consumer Goods Sub-Sector; 4) simultaneously Return On Equity (ROE), Debt to Asset Ratio (DAR) and Inflation together have no significant effect on stock prices, this suggests that the hypothesis is not proven.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114776690","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}
{"title":"Analysis Of The Empowerment Of Zakat Funds In Improving The Welfare Of Fishermen In Sukabangun Village, Ketapang Regency","authors":"Alya Khadija, Rahmah Yulisa Kalbarini","doi":"10.31328/cebi.v3i1.332","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.332","url":null,"abstract":"This study aims to find out: 1) The pattern of empowering zakat funds in Sukabangun fishermen, 2) The condition of the fishermen's economic welfare after the zakat fund empowerment program.This research is a field research with a qualitative approach and descriptive method. Primary data sources and secondary data. Primary data are 5 fishermen and 1 head of BAZNAS while secondary data are documents, books, journals and mass media publications related to the research focus. Data collection techniques are observation, direct interviews with interview guide tools, and documentation. The results of this study indicate that the pattern of program empowerment is carried out in the planning stage by conducting RKAT (Year Budget Work Meeting) for economic empowerment programs. the implementation stage of the program by submitting requests for assistance after which the needs and economic conditions are examined. The Evaluation Phase holds routine meetings once a month until the mustahik becomes independent without assistance from a companion. the condition of fishermen's welfare after the empowerment program, before there was assistance from BAZNAS, fishermen's capital was very difficult to meet family needs because they had to rent a boat with one of the fishermen's bottom. . The change after receiving zakat is income, mustahik becomes munfiq and creates group brotherhood. It is hoped that Baznas Ketapang Regency will conduct training in marketing fisherman business products.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116320198","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}
Muhsin N. Bailusy, Dudi Amarullah, Ikhlasul Ridha Ikbal
{"title":"Analyzing The Behavior Of SMEs To Use External Financing Using Theory Of Planned Behavior","authors":"Muhsin N. Bailusy, Dudi Amarullah, Ikhlasul Ridha Ikbal","doi":"10.31328/cebi.v3i1.393","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.393","url":null,"abstract":"This study examines the application of the theory of planned behavior (TPB) in explaining SMEs' financing decisions. The data collection was carried out by distributing questionnaires to SMEs owners or managers in Ternate City using purposive sampling and obtained 167 responses. Hypothesis testing is done using PLS-SEM analysis. The results of the analysis show that attitude, subjective norms, and perceived behavioral control are positively related to the SMEs owner or manager's intention to use external financing. In addition, the results of the analysis also show that behavioral intentions are positively related to actual behavior using external financing. Finally, the results show that behavioral intentions mediate the influence of attitude, subjective norms, and perceived behavioral control on actual behavior using external financing.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122464888","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}
{"title":"Transdisciplinary Risk Management Accounting 4.0: Finance Egalitarian Digital Evidance From Indonesia","authors":"Whedy Prasetyo, Mohammad Fiqkri","doi":"10.31328/cebi.v3i1.342","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.342","url":null,"abstract":"The purpose of this paper is to development of a transdisciplinary risk management accounting 4.0 through comprehensive skills, technology updates, and knowledge upgrades. This achievement requires reflection and supervision in awareness, professional development, education and reaching out through creative, independent and responsible exploration. In so doing, it draws upon insights from other papers in risk management accounting on the theme of high order cognitive skills finance for business. The paper draws heutagogical philosophy by providing choices and opportunities to design the business process in descriptive qualitative through in-depth interviews with educational observers. The paper explain that the risk finance design for business accounting management fosters the convergence of knowledge and technology. This convergence makes the development of business adaptive. The paper produce a risk management that promotes a dynamic and flexible egalitarian digital to explore scholar creatively, independently and responsibly.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"23 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129772038","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}
{"title":"Financial Ratio Analysis As A Basis For Assessing Financial Performance","authors":"Kent Nada Nadia, Syamsul Bahri, Dwi Anggarani","doi":"10.31328/cebi.v3i1.307","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.307","url":null,"abstract":"The aim of this study was to examine the financial performance PT. Kusumantara Graha Jayatrisna based on industry standards. The instrument of data collection was documentation. Data used for ratio analyses were cooperative’s financial statement for the period of 2017 until 2021. The data analysis method was a financial ratio enterprising solvency ratio, liquidity ratio, ratio of the activity and profitability. The results of the study ratio analysis was based on industry standards also indicated that the company financial performance was quite well. In this study PT. Kusumantara Graha Jayatrisna is included in the predicate quite well.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125260146","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}
{"title":"The Effect Of Company Characteristics On Tax Evasion In Companies In The Basic And Chemical Industry Sectors Listed On The IDX For The Period 2020-2021.","authors":"Melisa Anggraini, Untung Wahyudi, Khojanah Hasan","doi":"10.31328/cebi.v3i1.370","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.370","url":null,"abstract":"This study aims to examine the effect of company characteristics consisting of firm size, return on assets, capital intensity, and thin capitalization on companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the 2020-2021 period. Sampling was taken using a purposive sampling technique, namely determining the sample with certain criteria. The sample collection technique in this study was documentation with a quantitative approach. The results of the study are that firm size has no positive and insignificant effect on tax evasion, while return on assets and capital intensity have no negative and insignificant effect on tax evasion. And thin capitalization has a significant positive effect on tax avoidance. Simultaneously firm size, return on assets, capital intensity and thin capitalization have a significant effect on tax evasion with a significant level of 0.010 <0.05.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114061923","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}