Abstract:This research explores the impact of technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the post-COVID-19 landscape, with a particular focus on the moderating role of market innovation.…
ion. Utilizing a Structural Equation Modeling (SEM) approach, data was collected from MSMEs to evaluate the relationships among technology adoption, market innovation, and business performance. The findings reveal that technology adoption has a significant positive effect on MSME performance, contributing to operational efficiency and improved customer engagement. However, contrary to expectations, market innovation does not significantly moderate this relationship. This suggests that the immediate benefits of technology adoption are sufficient to drive performance improvements without the need for market innovation to enhance these effects. The research highlights the importance for MSMEs to prioritize technology adoption as a strategy for resilience and growth in the wake of the pandemic, while market innovation can be pursued as a complementary initiative for long-term competitiveness. The study provides valuable insights for policymakers and practitioners aiming to support the recovery and development of MSMEs in Indonesia.
Abstract:This study investigates the factors influencing Individual Taxpayer Compliance in Indonesia, focusing on Tax Service Quality, Social Engagement and Education, and the moderating role of Information Technology. The findings…
gs reveal that Tax Service Quality does not significantly impact taxpayer compliance, suggesting that improvements in service quality alone may not suffice to enhance compliance levels. In contrast, Social Engagement and Education are significant factors that positively influence taxpayer compliance, indicating the effectiveness of educational initiatives and community involvement in fostering compliance behavior. Furthermore, information technology has been found to have no significant moderating effect on the relationship between tax service quality or social engagement, education, or taxpayer compliance. These results underscore the importance of prioritizing social engagement and educational strategies while recognizing that technology should be integrated as a complementary tool to improve compliance outcomes. A balanced approach combining these elements is essential for fostering a more compliant taxpayer environment in Indonesia.
Abstract:This study investigates the influence of Accounting Knowledge and Education on the quality of MSME financial reports, focusing on the moderating role of SAK EMKM Socialization (Indonesian Financial Accounting Standards for…
or Micro, Small, and Medium Enterprises). Using survey data collected from MSME operators, the research reveals that accounting knowledge has a strong positive relationship with financial reporting quality. Education also plays a positive but weaker role, suggesting significant potential for improvement. The study finds that the socialization of SAK EMKM significantly improves the quality of MSME financial reports but does not moderate the relationship between either accounting knowledge or education and financial report quality. These findings suggest that education and accounting knowledge are fundamental in improving MSME financial reporting practices, while SAK EMKM socialization is more effective for MSMEs with limited financial literacy. This research highlights the need for tailored training programs and socialization efforts to address the specific needs of MSMEs, ensuring that all operators, regardless of educational background, can produce high-quality financial reports in line with established standards.
Abstract:This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit…
t intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.
Abstract:This study explores the impact of asset structure and sales growth on capital structure, emphasizing the moderating influence of profitability. As firms navigate the complexities of financing decisions, understanding how…
these variables interact is crucial for optimizing capital structure. The findings reveal that asset structure and sales growth significantly affect capital structure, with profitability playing a critical role in moderating these relationships. Firms with substantial tangible assets are better positioned to leverage debt financing, while those demonstrating strong sales growth are viewed favorably by investors and creditors. However, the extent to which sales growth influences capital structure is contingent upon profitability; high profitability enables firms to capitalize on growth opportunities, whereas low profitability may inhibit their capacity to leverage growth potential. Empirical research supports these conclusions, indicating that asset structure, sales growth, and profitability significantly shape capital structure decisions across various industries. Ultimately, this study provides valuable insights for financial managers, highlighting the importance of balancing growth aspirations with profitability to achieve effective capital structure management. This, in turn, can lead to sustained competitive advantage, a state where a firm outperforms its competitors over a prolonged period in a dynamic economic environment.
Abstract:This study explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating…
erating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.
Abstract:This research examines the intricate relationships between company size, growth in cash flow, and stock performance, revealing complexities that challenge traditional financial analysis. While company size is often associated…
iated with stable stock performance due to advantages such as economies of scale and market power, the findings indicate that size alone does not positively impact stock performance. Furthermore, the study demonstrates that growth in cash flow does not significantly moderate the relationship between company size and stock performance. This suggests that external factors, such as regulatory changes or market sentiment, may play a more decisive role. The results underscore that cash flow, while an important indicator of financial health, does not enhance the influence of company size on stock performance, particularly in certain industries where external conditions prevail. This underscores the need for a more comprehensive evaluation approach that considers a broader range of factors when assessing stock performance. It's time to move beyond traditional metrics like profitability and cash flow growth and equip ourselves with a more robust set of tools for analysis. Ultimately, this research advocates for a multifactorial approach to stock performance evaluation, emphasizing the importance of understanding the interplay between various variables, including industry trends and macroeconomic conditions. By adopting this comprehensive perspective, investors and analysts can make more informed decisions and strategies, enhancing their ability to navigate the complexities of the financial markets.
Abstract:Penelitian ini mengkaji konflik antaragama di Indonesia dengan fokus pada faktor penyebab, bentuk penyelesaian, serta upaya rekonsiliasi yang ditempuh. Konflik keagamaan tidak semata-mata muncul karena perbedaan keyakinan,…
n, tetapi juga dipengaruhi oleh aspek sosial, politik, ekonomi, dan budaya. Dalam banyak kasus, agama justru dijadikan simbol atau alat legitimasi dari pertentangan yang sebenarnya berakar pada persoalan struktural lain. Penyelesaian konflik di masyarakat yang majemuk menuntut pendekatan yang adil, terbuka melalui dialog, serta berlandaskan nilai kemanusiaan. Lebih jauh, rekonsiliasi dipandang sebagai langkah penting untuk memulihkan kepercayaan antar kelompok sekaligus membangun perdamaian yang berkelanjutan. Dengan menggunakan metode studi pustaka, penelitian ini menunjukkan bahwa konflik, resolusi, dan rekonsiliasi merupakan tiga aspek yang saling berkaitan erat dan perlu dipahami secara menyeluruh agar tercipta harmoni dalam kehidupan masyarakat plural.
Abstract:Integrasi lembaga riset ke dalam Badan Riset dan Inovasi Nasional memperkuat kebutuhan tata kelola kolaborasi riset, namun Perjanjian Kerja Sama sering masih dipahami sebagai dokumen administratif, bukan arena tata kelola.…
a. Penelitian ini menganalisis bagaimana Perjanjian Kerja Sama berfungsi sebagai instrumen kolaborasi riset dan inovasi di Pusat Riset Mikrobiologi Terapan, BRIN. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus instrumental. Data diperoleh melalui wawancara mendalam, observasi terbatas, serta telaah regulasi, dokumen kerja sama, laporan monitoring, dan rekapitulasi kerja sama 2022-2026. Temuan menunjukkan bahwa Perjanjian Kerja Sama telah bergeser dari kewajiban legal-administratif menjadi akselerator inovasi, tercermin dari sekitar 70 perjanjian aktif, 50% kemitraan industri, tujuh perjanjian lisensi, kasus hilirisasi Xanthan Gum, dan capaian dana eksternal Rp1,758 miliar pada triwulan I 2026. Implementasi didukung jejaring peneliti yang bersifat bottom-up, kepemimpinan fasilitatif, berbagi sumber daya, serta sistem SILARI dan SIBAHRI. Hambatan utama meliputi perbedaan aturan hukum, keterbatasan transparansi pelacakan dokumen, kekurangan tenaga teknis, antrean alat, keterbatasan pembiayaan mitra, dan risiko cuaca. Kontribusi penelitian terletak pada pemaknaan Perjanjian Kerja Sama sebagai arena mikro-administratif tempat kelincahan riset dan kepatuhan hukum dinegosiasikan.
Abstract:SPNF SKB Kota Medan sebagai lembaga pendidikan nonformal memiliki peran strategis dalam pemberdayaan masyarakat melalui program kesetaraan dan keterampilan. Namun, penelitian ini menemukan permasalahan mendasar terkait tutor…
utor yang tidak sesuai dengan latar belakang pendidikan, sehingga berdampak pada efektivitas pembelajaran dan kualitas lulusan. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa tutor belum optimal dalam melaksanakan peran fasilitator, ditandai dengan metode pembelajaran yang monoton, kurangnya pemahaman terhadap kebutuhan warga belajar, serta keterbatasan sarana prasarana. Faktor utama penyebabnya adalah keterbatasan SDM berkualifikasi, minimnya pelatihan berkelanjutan, dan lemahnya sistem manajemen lembaga. Kesimpulan penelitian menegaskan perlunya strategi rekrutmen berbasis kompetensi, pelatihan berkelanjutan, penguatan manajemen, serta peningkatan literasi digital agar kualitas pembelajaran di SKB Kota Medan dapat lebih efektif dan relevan.