Journal of Accounting Research, Utility Finance and Digital Assets

THE EFFECT OF POLITICAL CONNECTIONS, MULTIPLE DIRECTORSHIPS, COMPANY PERFORMANCE, AND TAX PLANNING ON EARNING MANAGEMENT IN REGISTERED STATE-OWNED COMPANIES AT BEI 2019-2022

2025-06-21T15:06:05+00:00

This study aims to analyze the effect of political connections, multiple directorships, company performance, and tax planning on earnings management. This study used a sample of BUMN companies listed on the IDX in 2019-2022 as many as 44 samples using purposive sampling techniques totaling 11 companies with observations for 4 years. The analysis technique used here is to use multiple linear regression analysis which is processed using the IBM SPSS 26 program. The results of the study using the t test (partial) show that the variables of political connections, multiple directorships, solvency, profitability, and tax planning have no significant effect on the earnings management variable. While the liquidity variable has a significant positive effect on earnings management.

THE EFFECT OF ASSET STRUCTURE, SALES GROWTH AND NET PROFIT MARGIN ON THE CAPITAL STRUCTURE OF INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2019–2023

2025-07-20T06:59:33+00:00

The purpose of this study is to determine the effect of asset structure, sales growth, and net profit margin on the capital structure of infrastructure companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data used in this study are secondary data. The population in this study was 58 companies and the sample used was 26 companies selected using purposive sampling technique, resulting in a total of 150 observations. The data analysis method used was panel data regression. The results of the study indicate that partially the asset structure has a negative and insignificant effect on the capital structure of infrastructure companies for the 2019-2023 period. Meanwhile, sales growth has a negative and significant effect on the capital structure of infrastructure companies for the 2019-2023 period and net profit margin has a negative and significant effect on the capital structure of infrastructure companies for the 2019-2023 period.

THE EFFECT OF CAPITAL STRUCTURE, PROFITABILITY AND CORPORATE GOVERNANCE ON COMPANY VALUE (Empirical Study on Manufacturing Companies in the Cosmetics and Household Goods Subsectors Listed on the IDX)

2025-05-29T04:38:31+00:00

This study aims to analyze the effect of capital structure, profitability, and corporate governance on firm value in cosmetics and household goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The method used is panel data regression analysis with a purposive sampling approach to 6 companies that meet the criteria for five years, resulting in a total of 30 observation data. The independent variables studied include Debt to Equity Ratio (DER) as a measure of capital structure, Return on Equity (ROE) as an indicator of profitability, and managerial ownership as a representation of corporate governance, while the dependent variable is Price Book Value (PBV) which reflects the value of the company. The results of the analysis show that capital structure (DER) has a positive and significant effect on firm value, Profitability (ROE) also shows a positive and significant effect on firm value, Conversely, corporate governance (KM), although important, does not show a significant effect on firm value in the context of this study. This study indicates the importance of managing capital structure and increasing profitability to increase firm value. These results are expected to provide insight for company management and investors in making strategic decisions.

THE INFLUENCE OF WORKING CAPITAL MANAGEMENT AND SALES GROWTH ON PROFITABILITY AT PT. PANJI ANUGERAH SENTOSA MEDAN IN 2022-2024

2025-07-11T23:41:53+00:00

This study aims to analyze and gain a deep understanding of the effect of working capital management and sales growth on profitability at PT. Panji Anugerah Sentosa Medan during the period 2022 to 2024. The population in this study consists of the company's annual financial statements, including the balance sheet and income statement for that period. The sampling technique used is total sampling, where all available data is used as a research sample. The approach used in this study is quantitative, utilizing primary and secondary data obtained from the company's annual financial statements. To analyze the data, a multivariate analysis method was applied using multiple linear regression. The results of the analysis show that based on the partial t-test, the working capital management variable has a significance value of 0.00 and a regression coefficient of 4.718. This indicates that working capital management has a positive and significant effect on the company's profitability as measured by the Return On Asset (ROA) ratio. Meanwhile, the sales growth variable shows a significance value of 0.137 and a regression coefficient of -1.526, which indicates that sales growth does not have a significant effect on the company's profitability based on the ROA ratio.

THE INFLUENCE OF INFORMATION ASYMMETRY, COMPANY SIZE, AND LEVERAGE ON EARNINGS MANAGEMENT AT HANSON INTERNATIONAL TBK

2025-05-07T14:07:31+00:00

This research aims to determine the Influence of Information Asymmetry, Company Size, and Leverage on Earnings Management at Hanson International Tbk. The data used in this study are secondary data from PT. Hanson International Tbk for the first quarter of 2005 to the fourth quarter of 2022, resulting in 72 observations. The method used to analyze the relationship between independent variables and dependent variables is the multiple linear regression analysis method with the assistance of SPSS software. The results show that partially, information asymmetry has a positive and significant effect on earnings management at PT. Hanson International Tbk. This indicates that the higher the information asymmetry, the higher the company's earnings management will be. Company size has a positive and significant effect on earnings management at PT. Hanson International Tbk. This indicates that the larger the company size, the higher the company's earnings management will be. Leverage has a positive and significant effect on earnings management at PT. Hanson International Tbk. This indicates that the higher the leverage, the higher the company's earnings management will be. Simultaneously, Information asymmetry, company size, and leverage have a positive and significant effect on earnings management at PT. Hanson International Tbk. This indicates that the higher the information asymmetry, company size, and leverage, the higher the company's earnings management will be.

THE EFFECT OF PRICE EARNING RATIO, DIVIDEND POLICY AND FUNDING DECISIONS ON COMPANY VALUE IN THE PROPERTY AND REAL ESTATE SECTOR LISTED ON THE IDX

2025-07-10T03:34:38+00:00

The purpose of this study is to determine the effect of price earning ratio, dividend policy, and funding decisions on company value in the property and real estate sector listed on the Indonesia Stock Exchange. This study uses a quantitative research type. The population is 93 companies, after purposive sampling technique, 10 companies were obtained with an observation year range from 2019 - 2023, so that there are 50 observation data. The method used in this study is panel data regression analysis. As dependent variables in this study, price earning ratio, dividend policy, funding decisions and company value as independent variables. The results of this study are that partially the price earning ratio and funding decisions have a positive and significant effect on company value, dividend policy has a positive but not significant effect on company value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX).

THE ROLE OF HUMAN RESOURCES IN CUSTOMER SERVICE QUALITY AT PT. BANK SUMUT MEDAN COORDINATOR BRANCH

2025-07-09T16:51:19+00:00

Human Resource Development is a strategic element for Bank Sumut to realize excellent service and maintain competitive advantage amidst the increasingly tight competition in the banking industry. Through structured and sustainable training and development programs, Bank Sumut equips employees with the knowledge, skills, and attitudes needed to provide the best service to customers. The main focus of human resource development includes improving communication skills, empathy, problem solving, and in-depth understanding of bank products and services. Competent employees are not only able to handle transactions efficiently, but also provide fast and precise solutions to various customer problems . Supervision and evaluation of training programs are carried out continuously to ensure their effectiveness, while awards and incentives are given to high-performing employees to strengthen the organizational culture that supports excellent service. In addition, the role of customer service and product knowledge are important components in providing valid information according to operational standards. By focusing on comprehensive human resource development , Bank Sumut ensures that every interaction with customers reflects a commitment to excellent service. This increases customer satisfaction and loyalty, strengthens the bank's reputation in the eyes of the public, and supports sustainable business growth. Competent, motivated, and customer-oriented human resources are the main key in creating a positive service experience and differentiating Bank Sumut from other financial institutions.

THE EFFECT OF PROFITABILITY, COMPANY GROWTH, BUSINESS RISK, MANAGERIAL OWNERSHIP AND INSTITUTIONAL OWNERSHIP ON DEBT POLICY IN SUB-MINING COMPANIES COAL SECTOR LISTED ON THE IDX

2025-07-24T03:14:29+00:00

This study aims to determine the effect of profitability, company growth, business risk, managerial ownership, and institutional ownership on debt policy in mining companies listed on the Indonesia Stock Exchange. The data used in this study are secondary data from 16 mining companies listed on the Indonesia Stock Exchange. The method used to analyze the relationship between the independent variables and the dependent variable is the panel data regression method. The results of the study indicate that profitability has a positive and significant effect on debt policy in coal mining companies listed on the Indonesia Stock Exchange. Company growth has a positive and significant effect on debt policy. Business risk has a negative and significant effect on debt policy. Managerial ownership has no significant effect on debt policy. Institutional ownership has no significant effect on debt policy. Overall, profitability, company growth, business risk, managerial ownership, and institutional ownership have a positive and significant effect on debt policy.

THE EFFECT OF INTELLECTUAL CAPITAL, INVESTMENT OPPORTUNITY SET (IOS), BUSINESS RISK AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON COMPANY VALUE IN COMPANIES PROPERTY AND REAL ESTATE REGISTERED ON THE INDONESIAN STOCK EXCHANGE

2025-06-15T15:28:15+00:00

This study aims to examine the effect of intellectual capital, investment opportunity set (ios), business risk and corporate social responsibility (csr) on firm value in property and real estate companies listed on the Indonesia stock exchange. Research data can be accessed on the official website www.idx.co.id. The sampling method used purposive sampling and obtained a sample of 18 companies for the 2019-2023 period. The results found that VAIC and CSR have a positive and insignificant effect, while MBVA has a positive and significant effect and EBP has a negative and significant effect on firm value.

MARKETING STRATEGY AND FINANCIAL LITERACY IN CONTEMPORARY COFFEE BUSINESSES IN MEDAN CITY

2025-07-20T06:48:57+00:00

The contemporary coffee business in Medan City is experiencing significant growth in line with the increasing lifestyle of urban people who make coffee not only as a consumption need, but also as part of social and lifestyle trends. This study aims to examine in-depth the marketing strategies applied by contemporary coffee businesses and how the level of financial literacy affects the management and sustainability of their businesses.The research used a descriptive qualitative approach with data collection techniques in the form of in-depth interviews with several coffee business owners and managers in Medan City, direct observation in the field. The results showed that although most business owners have been able to effectively utilize modern marketing strategies to increase brand visibility and sales volume, there are significant weaknesses in terms of business financial management. The low level of financial literacy means that many businesses do not have systematic financial reports, have difficulty separating personal and business finances, and have difficulty planning for business expansion. Therefore, improvement efforts are needed through training, workshops, and mentoring from related institutions. The integration of innovative marketing strategies with good financial management is believed to optimize the competitiveness and sustainability of contemporary coffee businesses Medan City.

THE EFFECT OF SALES, PRODUCTION COSTS AND TOTAL DEBT ON NET PROFIT IN REGISTERED PALM OIL PLANTATION COMPANIES ON THE INDONESIAN STOCK EXCHANGE YEAR 2017-2023

2025-05-25T23:06:55+00:00

This study aims to see the Effect of Sales, Production Costs and Total Debt on Net Profit in Palm Oil Plantation Companies Listed on the Indonesia Stock Exchange in 2017 - 2023. The data used are secondary data, the sampling technique used in this study is the purposive sampling technique and the selected samples are 22 companies. The method used to analyze the relationship between variables is panel data regression analysis. The results of the study indicate that partial sales have a positive and significant effect on profits in Palm Oil Plantation Companies on the Indonesia Stock Exchange. This shows that the more sales increase, the more the company's net profit increases. Production costs have no effect on profits in Palm Oil Plantation Companies on the Indonesia Stock Exchange. Debt Level has a negative and significant effect on profits in Palm Oil Plantation Companies on the Indonesia Stock Exchange. This shows that the more debt increases, the more net profit will decrease.

THE EFFECT OF REWARD PROVISION ON TAXPAYERS (Individual Taxpayers in the Notary Profession in Indonesia)

2025-07-11T23:33:38+00:00

Tax compliance plays a crucial role in maximizing state income; nonetheless, the level of compliance among individual taxpayers in Indonesia is still quite low. Offering incentives is viewed as one of the techniques that can boost taxpayers' enthusiasm and understanding in meeting their tax responsibilities. This research intends to investigate how the provision of incentives impacts the tax compliance of individual taxpayers, particularly notaries in Indonesia. The study utilizes a quantitative method with a survey approach, collecting notary responses through Google Forms. Information was gathered via a questionnaire that had been validated for accuracy and consistency. The analysis of the data was performed using simple linear regression to evaluate how the reward variable affects the tax compliance level. The findings suggest that the provision of incentives positively and significantly influences the tax compliance of notary taxpayers.

Analysis of Human Resource Management at Nasari Syariah Savings and Loan Cooperative, Lhokseumawe

2025-04-22T08:40:44+00:00

This study aims to analyze human resource management (HR) in the Nasari Syariah Savings and Loan Cooperative (KSP) Lhokseumawe with a focus on organizational structure, work motivation, HR training and development, and the main challenges faced. Through a field survey approach and interviews with cooperative administrators and members, it was found that the cooperative has a fairly systematic organizational structure with defined roles. In increasing work motivation, the cooperative implements a reward system that has succeeded in improving member performance. In addition, routine training and development are provided to improve the quality of sharia-based services. However, the cooperative still faces various challenges such as limited technology, difficulties in recruiting young workers, and internal conflict management. The results of this study indicate that a sharia-based strategy is an effective approach in managing cooperative HR.

THE EFFECT OF RISK BASED CAPITAL, CLAIMS EXPENSE AND PREMIUM INCOME ON THE PROFIT OF CONVENTIONAL INSURANCE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2023.

2025-07-09T17:01:36+00:00

This study is to examine the effect of Risk Based Capital (RBC), Claim Expense (BK) and premium income (PP) on Profit (ROA) in conventional insurance companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The data of this research can be accessed on the official website of www.idx.co.id. The sample in this study is 9 companies. The data analysis tool in this study uses the Data Panel Regression method with the Eviews 12 application tool. The results of the study found that Risk based capital has a negative but significant effect on profit (ROA), Claim expense has a significant positive effect on profit (ROA), Premium income has a negative not significant effect on profit (ROA).

DETERMINATION OF STOCK PRICE VOLATILITY IN CHEMICAL GOODS SUB-SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE IN THE 2020-2023 PERIOD

2025-07-25T04:27:25+00:00

This study aims to analyze the effect of financial and macroeconomic variables on stock price volatility in chemical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The population in this study were chemical sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The research sample was 15 chemical sub-sector companies obtained using purposive sampling technique. The data collection technique used was documentation. Data analysis was carried out using panel data regression analysis technique using E-views. The results of the study showed that partially the current ratio variable did not have a negative and insignificant effect on stock price volatility. Return on assets, inflation and interest rates did not have a positive and insignificant effect on stock price volatility in chemical sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period.