Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
Abstract:Realization of the vision and mission of an organization determined by performance And effectiveness of its employees in operate assigned tasks and responsibilities. Organizations and companies on generally expect employees…
ees are able to carry out tasks assigned individually efficient, productive And professional. Type study this is study quantitative with use method regression multiple linear with population And sample totaling 36 people employee, with use data primary And source direct from staff Fave Hotel S. Parman Medan . Results test regression produce Y = 7,497 + 0.260X1 + 0.516X2 Which It means every increase on variables leadership And discipline Work will impact also to variables performance. Based on results test partial variables leader obtained mark t - count (6,543) > t -t table (1,688), sig 0,000 <0> t - table (1,688), sig 0,000 <0> F - table (3.18), sig Array 0,000 <0> F (3.18), sig 0,000 <0> 0.05. It means variables leadership And discipline Work in a way simultaneously or together influence variables performance.
Abstract:This study aims to analyze the financial performance of PT. Askrindo with a focus on liquidity and solvency ratios. Insurance companies play a crucial role in providing services to address future risks. The performance of…
f these financial companies is evaluated using financial statements consisting of balance sheets and income statements. Liquidity and solvency ratios were chosen as the primary analytical tools in this study. The analysis results indicate that PT. Askrindo has good liquidity performance, where current assets can adequately cover current liabilities. The liquidity ratio during the period 2019 to 2022 showed a positive increase, reaching an average of 297% in 2022. However, there was a decline in the solvency ratio, especially in the debt-to-equity ratio, which decreased from an average of 1.05% in 2019 to 0.78% in 2022. This situation can affect the company's ability to bear high risks, especially due to high premiums. Therefore, PT. Askrindo needs to take steps to increase capital and ensure efficient use of assets to strengthen its overall financial position. In conclusion, although PT. Askrindo has good liquidity performance, so the company needs to increase capital and improve its solvency ratio. This is expected to increase creditor and investor confidence and strengthen the company's ability to face future risks.
Abstract:Employment is an activity undertaken by individuals to earn income in order to sustain a decent standard of living. Employment relationships are established through agreements between employers and workers, and such agreements…
ements should ensure decent work conditions. However, in reality, there is insufficient government supervision in ensuring the fulfillment of workers’ rights in accordance with Law No. 13 of 2003. The distribution of rights for female workers is also not optimally implemented. In addition, workforce skills remain a concern, as many workers only possess primary to junior secondary education. Furthermore, freelance work has become increasingly popular due to its flexibility in time and location.
Therefore, solutions are needed to address employment issues in Bengkulu Province. Data collection in this study was conducted through interviews with the Bengkulu Provincial Manpower Office. Data analysis employed a qualitative approach. The findings indicate that many workers are engaged in seasonal sectors with unstable income. The Bengkulu Provincial Manpower Office has implemented programs such as job fairs, vocational training and education, and occupational health and safety socialization. Generation Z is perceived as less loyal and tends to frequently change jobs, showing a strong preference for freelance work due to its flexibility. Policy development is needed to provide legal protection for workers. Recommended actions include stricter enforcement against companies violating labor rights, particularly those committing violence against female workers, conducting awareness programs in collaboration with the Ministry of Women’s Empowerment and Child Protection and labor protection institutions, and optimizing integrated reporting systems to accelerate the resolution of such cases.
Abstract:Sharia insurance in Indonesia is growing, because along with the increasingly complex disputes between parties, which cannot be avoided between Islamic insurance companies and policyholders, this is even though both of them…
hem help and protect each other. The problem is regarding the legal basis for sharia insurance dispute resolution which is still scattered in several laws and regulations. This has become a discourse and issue of legal norms for sharia arbitration as an option for sharia insurance dispute resolution, and so far the resolution of sharia insurance disputes through sharia arbitration is regulated by Supreme Court Regulation Number 14 of 2016. The research method used is descriptive normative. The research method used is descriptive normative by analyzing regulations laws governing sharia dispute resolution. The results of this study explain that state policy in managing sharia insurance disputes is still a discourse, so that constitutional authority still uses Article 58 of Law no. 48 of 2009 concerning Judicial Power. Therefore, it is necessary to amend Law No. 30 of 1999, specifically regarding the article regarding the District Court, which must be supplemented by the Religious Courts and procedures for resolving disputes through sharia arbitration.
Abstract:This study examines the relationship between sustainability practices and corporate performance in the global context. In an era of rapid technological advancements and heightened environmental awareness, companies are increasingly…
ncreasingly integrating sustainability strategies, such as Corporate Social Responsibility (CSR), environmental management, and sustainable financial policies, into their operations. The research identifies the main issues faced by businesses in implementing these practices and explores the impact of sustainability on both financial and non-financial performance. The findings indicate that companies adopting sustainability practices show improvements in profitability, efficiency, customer loyalty, and employee satisfaction. For instance, companies in sectors such as energy and manufacturing experienced a notable increase in Return on Assets (ROA) and Return on Equity (ROE) after integrating sustainability efforts. Furthermore, the study highlights the significant role of external factors such as government policies and corporate culture in the success of sustainability initiatives. The results contribute to the understanding of how businesses can leverage sustainability to achieve competitive advantage while addressing environmental and social challenges.
Abstract:This study analyzes the factors that affect the level of work stress in employees in the manufacturing industry sector. This study uses a quantitative approach with data collected through questionnaires distributed to employees…
ployees in several manufacturing companies. Regression analysis techniques are used to evaluate the impact of various factors on work stress. In addition, demographic characteristics such as age, education, and employment status also play an important role in determining stress levels. This study recommends the need for management policies that focus on reducing workload, improving work environment conditions, and providing employee welfare programs to reduce stress and improve employee welfare. These findings provide valuable insights for manufacturing companies in their efforts to create a healthier and more productive work environment.
Abstract:Earnings management practices that are increasingly common and have become a culture in some companies are one of the main problems in financial reporting. With the convergence of IFRS standards, it is expected that managers…
gers will produce high quality financial reports, so that reported earnings become more reliable. The purpose of this study is to analyze whether IFRS convergence that has been implemented in Indonesia is able to prevent earnings management practices in Indonesia. This research uses the literature study method, namely, secondary data obtained from articles related to IFRS convergence and earnings management practices in Indonesia. The results showed that the opportunity for earnings management practices still exists after convergence with IFRS, but the value of earnings management after IFRS convergence is lower than before the implementation of IFRS convergence.
Abstract:Di tahun politik 2023, kasus korupsi yang menjerat mantan Menteri Pertanian Syahrul Yasin Limpo (SYL) adalah salah satu yang menarik perhatian publik. Kasus ini bermula dari penyelidikan KPK tentang berbagai dugaan korupsi…
si di Kementerian Pertanian yang melibatkan SYL dan beberapa pejabat lainnya. Selama menjabat sebagai Menteri Pertanian, SYL diduga melakukan pemerasan, gratifikasi, dan tindak pidana pencucian uang (TPPU). Pada 11 Oktober 2023, KPK menetapkan SYL sebagai tersangka dan menahannya pada 13 Oktober 2023. Dari informasi yang didapatkan, SYL diduga menerima dana dari pengusaha dan pejabat terkait Kementerian Pertanian untuk digunakan untuk membeli perhiasan, mobil, dan jam tangan mewah ebagai imbalan atas penempatan jabatan atau pembelian barang dan jasa dari departemen tersebut. Di dalam kasus ini, juga terdapat dugaan keterlibatan Ketua KPK Firli Bahuri, mantan anak buah SYL. Kasus ini juga menimbulkan kontroversi karena diduga berkaitan dengan perkembangan politik menjelang Pemilu 2023, di mana SYL merupakan salah satu pengusung calon presiden dan calon wakil presiden, Anies Baswedan dan Muhaimin Iskandar. Kasus ini menimbulkan banyak pertanyaan tentang etika dan tata kelola pemerintahan, serta menunjukkan betapa kompleks dan berdampak besarnya dalam bidang hukum dan politik. Artikel ini bertujuan untuk menguraikan fakta-fakta secara kronologis terkait permasalahan-permasalahan tersebut.
Abstract:This research aims to obtain empirical evidence about the influence of Profitability, Company Growth and Previous Year Audit Opinions on the acceptance of Going Concern Audit Opinions . The independent variables used are…
Profitability, Company Growth and Previous Year Audit Opinion. And the dependent variable used is Going Concern Audit Opinion . This type of research data is secondary data obtained from www.idx.co.id and the company website. This research uses a purposive sampling method with the sample companies in this research being the Jakarta Islamic Index 70 (JII70) companies listed on the Indonesia Stock Exchange in 2018-2021. The number of samples obtained was 28 companies with observations for 4 years. The hypothesis in this study was tested using logistic regression analysis using SPSS version 26. The results of this study based on a partial test (Wald test) showed that: 1) The Profitability variable had no significant effect on the Going Concern Audit Opinion . 2) The Company Growth variable has no significant effect on the Going Concern Audit Opinion . 3) The previous year's Audit Opinion variable has a significant effect on the Going Concern Audit Opinion . And based on the results of the simultaneous test (omnibus test) it shows that the variables Profitability, Company Growth and Previous Year Audit Opinion simultaneously have a significant effect on the Going Concern Audit Opinion . And the determinant coefficient obtained was 0.390 or 39%, which means that the independent variable contributed 39% to the dependent variable and the remaining 61% was explained by other variables outside this research.