Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)最新文献_第3页

Expense Recognition Dispute: A Case of Coal Mining Companies in Indonesia 费用确认纠纷:以印尼煤矿企业为例

Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021) Pub Date : 1900-01-01 DOI: 10.2991/aebmr.k.220304.036

A. Budiyono, Yulianti

{"title":"Expense Recognition Dispute: A Case of Coal Mining Companies in Indonesia","authors":"A. Budiyono, Yulianti","doi":"10.2991/aebmr.k.220304.036","DOIUrl":"https://doi.org/10.2991/aebmr.k.220304.036","url":null,"abstract":"This study aims to identify the main causes of disputes in the expense recognition for Indonesia coal mining companies and provide recommendation on how to avoid the disputes in the future. We focus on coal mining companies which had Coal Contract of Work (CCOW/PKP2B) with the government of Indonesia. CCOW is the only way for a company to get coal mining permits in Indonesia. CCOW companies have been involved in disputes with the Directorate General of Taxation (DGT) for years. This study uses The Theory of Legal Interpretation and The Law Interpretation Concept in analysing the problems and offering solutions. This study used qualitative approach and thematic analysis in answering research questions. Based on interviews and analysis of legal documents, our result shows that the main cause of the expenses dispute problem is a different interpretation of Income Tax Law and tax clause in CCOW. Referring to the law interpretation concept, to clearly understand the rules and prevent disputes, coal mining companies and DGT need to see the tax law and CCOW systematically and historically. This study also recommends that coal mining companies can avoid expense recognition disputes by complying with the tax administration guidance and, if necessary, ask for a private ruling if there are questionable clauses.","PeriodicalId":236304,"journal":{"name":"Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134387910","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 Intention of Using City Transportation During the Covid-19 Pandemic in Palembang 巨港新冠疫情期间城市交通的使用意向

Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021) Pub Date : 1900-01-01 DOI: 10.2991/aebmr.k.220304.017

Aslamia Rosa, A. Nazaruddin, S. Karim

引用次数: 0

Mindfulness and Well-Being: A Bibliometric Analysis 正念与幸福:文献计量学分析

Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021) Pub Date : 1900-01-01 DOI: 10.2991/aebmr.k.220304.018

Zainnur M. Rusdi, A. Wibowo

引用次数: 0

Assessing Consumers Perception on Multi-Channel Integration: A Study at Department Store in Palembang 消费者对多渠道整合的认知评估:以巨港百货公司为例

Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021) Pub Date : 1900-01-01 DOI: 10.2991/aebmr.k.220304.044

Dessy Yunita, Mohammad Adam, Z. Wahab, I. Andriana, Ahmad Maulana, Iisnawati

引用次数: 2

Human Resources Competency in Timeliness of Budget Work Plan 预算工作计划时效性中的人力资源胜任力

Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021) Pub Date : 1900-01-01 DOI: 10.2991/aebmr.k.220304.015

Ferby Mutia Edwy, M. Puspaningtyas, Rizka Furqorina, Nafsiah Mohamed

引用次数: 0

Strategy Analysis of Increasing Income of Standard Traders in West Timor 西帝汶标准贸易商增加收入的策略分析

Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021) Pub Date : 1900-01-01 DOI: 10.2991/aebmr.k.220304.041

Wehelmina M. Ndoen, Markus Bunga, Marianus S. Neno, Anderias Anabuni

{"title":"Strategy Analysis of Increasing Income of Standard Traders in West Timor","authors":"Wehelmina M. Ndoen, Markus Bunga, Marianus S. Neno, Anderias Anabuni","doi":"10.2991/aebmr.k.220304.041","DOIUrl":"https://doi.org/10.2991/aebmr.k.220304.041","url":null,"abstract":"The purpose of this study is to describe the income of street vendors or moblie street traders and to determine the right strategy for increasing the income of street vendors in the cities of Kupang, Belu and Malaka. This study uses a qualitative approach. Data will be obtained by means of in-depth interviews to explore the perceptions of street vendors on the income they earn. Data analysis was carried out in a qualitative descriptive manner. Qualitative data analysis will be carried out through the stages of data presentation, reduction and conclusion/verification (Miles & Hubermans). Furthermore, a SWOT analysis is also carried out to determine the right strategy to increase the income of street vendors. The results of the study illustrate that business capital, working hours, age, length of business and labor can affect the level of opinion of street vendors in Kupang City, Belu Regency and Malacca. Furthermore, based on the SWOT analysis, the calculated values for IFAS and EFAS are obtained: the total value is 2.9853 for internal factors (IFAS) and the total value is 3.0289 for external factors (EFAS). The IFAS and EFAS values are then entered into the IE matrix and the result is that the street vendors are in cell II. Cell II position describes the strategy used, namely incentive strategies such as market penetration, market development, and product development.","PeriodicalId":236304,"journal":{"name":"Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126561895","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 Effect of Talent Management on Employee Retention Mediated by Organizational Justice and Talent Perception Congruence 组织公平感和人才知觉一致性对人才保留的影响

Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021) Pub Date : 1900-01-01 DOI: 10.2991/aebmr.k.220304.031

Dina Noval Madurani, Manerep Pasaribu

{"title":"The Effect of Talent Management on Employee Retention Mediated by Organizational Justice and Talent Perception Congruence","authors":"Dina Noval Madurani, Manerep Pasaribu","doi":"10.2991/aebmr.k.220304.031","DOIUrl":"https://doi.org/10.2991/aebmr.k.220304.031","url":null,"abstract":"This study aims to determine the direct effect of talent management on employee retention and the indirect effect mediated by organizational justice and the talent perception congruence. Talent management is a strategy that is believed to minimize employee turnover through retention, namely by managing talented employees owned by the organization and then retaining these employees. This study is quantitative research conducted on 140 employees from private and public companies (BUMN) in Indonesia. The analysis used Structural Equation Modelling (SEM) with the help of the SmartPLS 3 application. The results of this study indicate that there is a direct effect of talent management on employee retention and an indirect effect mediated by organizational justice. However, the results show that the talent perception congruence cannot mediate the effect of talent management on employee retention. This study has several limitations that can be considered for future research. This study also provides theoretical implications for the literature and managerial implications for HR practitioners in organizations to assess talent management's effect on employee","PeriodicalId":236304,"journal":{"name":"Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125406053","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: 3

Career Success: Analysis of The Dimensions 职业成功:维度分析

Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021) Pub Date : 1900-01-01 DOI: 10.2991/aebmr.k.220304.033

Wita Farla, B. Perizade, Zunaidah, I. Andriana

引用次数: 0

Conflict of Generational Gap in the Workplace 职场代沟冲突

Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021) Pub Date : 1900-01-01 DOI: 10.2991/aebmr.k.220304.048

Siregar Lina Dameria, Santati Parama, M. Nia

引用次数: 0

Effect of Sustainable Report (CSR) on Return on Asset (ROA), Return on Equity (ROE) and Good Corporate Governance (GCG) (Empirical Study on Banking Companies for the 2016-2019 Period) 可持续发展报告(CSR)对资产收益率(ROA)、净资产收益率(ROE)和良好公司治理(GCG)的影响(2016-2019年期间银行公司的实证研究)

Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021) Pub Date : 1900-01-01 DOI: 10.2991/aebmr.k.220304.005

Rifani Akbar Sulbahri, Syamsurijal, L. Fuadah, Sa’adah Sidiq

{"title":"Effect of Sustainable Report (CSR) on Return on Asset (ROA), Return on Equity (ROE) and Good Corporate Governance (GCG) (Empirical Study on Banking Companies for the 2016-2019 Period)","authors":"Rifani Akbar Sulbahri, Syamsurijal, L. Fuadah, Sa’adah Sidiq","doi":"10.2991/aebmr.k.220304.005","DOIUrl":"https://doi.org/10.2991/aebmr.k.220304.005","url":null,"abstract":"Financial ratios are significant to analyze the company's financial performance. Regarding the number of financial ratios, this study will only discuss two profitability ratios that can be affected by the Sustainability Report, namely ROA and ROE. In addition to profitability, the disclosure of sustainability reports needs to be supported by companies that implement Good Corporate Governance. This study aims to see the effect of sustainable reporting (CSR) on ROA, ROE, and GCG. The method used in this research is quantitative research and based on the characteristics of the problem, the researcher uses descriptive analysis research. The results of the study indicate that the sustainable report affects return on assets. The sustainable report affects the return on equity of the sustainable report variable. The partial test results show that the sustainable report does not affect good corporate governance. Partially, the sustainable report affects return on assets and return on equity, which concludes that the study accepts H1 and H2. In contrast, the sustainable report does not affect good corporate governance. The conclusion of this study is to reject H3.","PeriodicalId":236304,"journal":{"name":"Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131210315","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: 2