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INQUISITIVE International Journal of Economic最新文献

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APPLICATION OF DESIGN THINKING METHOD TO THE INNOVATION BUSINESS DESIGN PROCESS OF AUTOMATIC AQUATIC PET FEEDER WITH IOT 设计思维方法在物联网水产宠物自动喂食机创新业务设计过程中的应用
INQUISITIVE International Journal of Economic Pub Date : 2023-06-30 DOI: 10.35814/inquisitive.v3i2.4916
None Prima Imanuela Putri, Lely Dahlia
{"title":"APPLICATION OF DESIGN THINKING METHOD TO THE INNOVATION BUSINESS DESIGN PROCESS OF AUTOMATIC AQUATIC PET FEEDER WITH IOT","authors":"None Prima Imanuela Putri, Lely Dahlia","doi":"10.35814/inquisitive.v3i2.4916","DOIUrl":"https://doi.org/10.35814/inquisitive.v3i2.4916","url":null,"abstract":"This study aims to apply the design thinking method to the process of designing an innovative Automatic Aquatic Pet Feeder with IoT business. This study focuses on discussing design thinking with four stages, namely empathize, define, ideate, and prototype. At the define stage there is a Business Model Canvas which has nine elements, starting from customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnerships, and cost structure which aims to provide a simpler business model representation. This study uses a qualitative descriptive research method. Collecting data in this study using questionnaires and interviews with a total of 97 respondents. The results of this study are that fish keepers are very interested in Automatic Aquatic Pet Feeder with IoT products and will facilitate decision-making both in terms of business innovation to the design of the product. 
","PeriodicalId":492411,"journal":{"name":"INQUISITIVE International Journal of Economic","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136300076","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
DETERMINANT OF AUDIT DELAY: EMPIRICAL STUDY OF COMPANIES IN INDONESIA 审计延迟的决定因素:印尼公司的实证研究
INQUISITIVE International Journal of Economic Pub Date : 2023-06-30 DOI: 10.35814/inquisitive.v3i2.4346
None Ludwina Harahap
{"title":"DETERMINANT OF AUDIT DELAY: EMPIRICAL STUDY OF COMPANIES IN INDONESIA","authors":"None Ludwina Harahap","doi":"10.35814/inquisitive.v3i2.4346","DOIUrl":"https://doi.org/10.35814/inquisitive.v3i2.4346","url":null,"abstract":"This paper examines the relationship between profitability, solvability, auditor opinion, and auditor reputation with audit delay in companies in Indonesia. This type of research is quantitative research. The data used are audited financial statements that are published by the company every year. The sampling technique uses the purposive sampling method. The results show that profitability has a significant effect on audit delay. However, we fail to find evidence that solvability, audit opinion, and auditor reputation are associated with the timeliness of the audit report. The result confirms the signaling theory that a company that has positive earnings or income will submit the financial report promptly to communicate to investors about the firm good economic conditions.","PeriodicalId":492411,"journal":{"name":"INQUISITIVE International Journal of Economic","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136300971","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 FINANCIAL LEVERAGE, PROFITABILITY, AND INSTITUTIONAL OWNERSHIP TOWARDS INCOME SMOOTHING IN BASIC INDUSTRY AND CHEMICAL, MISCELLANEOUS INDUSTRY, AND CONSUMER GOODS INDUSTRY LISTED ON INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019-2021 2019-2021年印尼证券交易所上市基础工业、化工、杂项工业和消费品行业财务杠杆、盈利能力和机构持股对收入平滑的影响
INQUISITIVE International Journal of Economic Pub Date : 2023-06-30 DOI: 10.35814/inquisitive.v3i2.4769
Nurainun Bangun, None Justin
{"title":"THE EFFECT OF FINANCIAL LEVERAGE, PROFITABILITY, AND INSTITUTIONAL OWNERSHIP TOWARDS INCOME SMOOTHING IN BASIC INDUSTRY AND CHEMICAL, MISCELLANEOUS INDUSTRY, AND CONSUMER GOODS INDUSTRY LISTED ON INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019-2021","authors":"Nurainun Bangun, None Justin","doi":"10.35814/inquisitive.v3i2.4769","DOIUrl":"https://doi.org/10.35814/inquisitive.v3i2.4769","url":null,"abstract":"The purpose of this study is to obtain empirical evidence about the effect of financial leverage, profitability, and institutional ownership towards income smoothing in basic industry and chemical, miscellaneous industry, and consumer goods industry listed on Indonesia Stock Exchange for the period 2019-2021. This study used 65 samples and 195 data from companies in basic industry and chemical, miscellaneous industry, and consumer goods industry that have been selected using purposive sampling technique. The data was processed using Eviews version 12 software. The result of this study shows that financial leverage and profitability have significant negative effect towards income smoothing, while institutional ownership has no effect towards income smoothing.","PeriodicalId":492411,"journal":{"name":"INQUISITIVE International Journal of Economic","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136300078","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 FRAUD HEXAGON ON FINANCIAL STATEMENT FRAUD IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) IN 2017-2021 欺诈六边形对2017-2021年在印度尼西亚证券交易所(idx)上市的房地产和房地产行业公司财务报表欺诈的影响
INQUISITIVE International Journal of Economic Pub Date : 2023-06-30 DOI: 10.35814/inquisitive.v3i2.4930
None Mayla Alyani, Indra Satria, Sri Irviati Wahyoeni
{"title":"THE EFFECT OF FRAUD HEXAGON ON FINANCIAL STATEMENT FRAUD IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) IN 2017-2021","authors":"None Mayla Alyani, Indra Satria, Sri Irviati Wahyoeni","doi":"10.35814/inquisitive.v3i2.4930","DOIUrl":"https://doi.org/10.35814/inquisitive.v3i2.4930","url":null,"abstract":"This research aims to determine the effect of hexagon fraud proxied by external pressure, change in directors, political connections, nature of industry, change in auditors and frequent number of CEO picture on financial statement fraud. This research uses quantitative research methods. The sample in this study was selected using a purposive sampling technique which obtained 13 property and real estate sector companies listed on the Indonesia Stock Exchange in 2017-2021 with a total sample of 65. Data collection techniques in this study using documentation techniques and library research. The data collected is the company's financial reports and annual reports. Data analysis technique used logistic regression analysis with Eviews 12 software. The results showed that external pressure, nature of industry and change in auditors had an effect on financial statement fraud, while changes in directors, political connections, and frequent number of CEO picture had no effect on financial statement fraud.","PeriodicalId":492411,"journal":{"name":"INQUISITIVE International Journal of Economic","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136300087","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
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