EKUITAS (Jurnal Ekonomi dan Keuangan)

MOTIVASI KERJA MEMEDIASI PENGARUH PELATIHAN TERHADAP PRODUKTIVITAS UMKM MASYARAKAT PESISIR SURABAYA

Mochamad Mochklas — 2023-09-04

The development of MSMEs in coastal communities needs to be fostered and developed so that they can contribute to the economy of the family and the country. MSMEs productivity is an indicator that determines how efficiently MSMEs can run their business. This study aims to analyze the effect of training and work motivation on the productivity of MSMEs in coastal communities. This research method uses a quantitative method, where the population is MSMEs in the Bulak District area of Surabaya, based on the sample criteria the number of samples used in this study were 90 MSME actors. Incoming and appropriate data is processed and analyzed using SEM PLS. This study found that training and work motivation had a significant effect on increasing the productivity of MSMEs in coastal communities and work motivation mediated the effect of training on the productivity of MSMEs in coastal communities. To increase the productivity of MSMEs in coastal communities, they need to be equipped with knowledge and skills through training. The training program must be in accordance with the characteristics of MSMEs in coastal communities, so that the results of the training will motivate MSMEs in coastal communities to become independent, professional and competitive entrepreneurs.

DETERMINAN KECURANGAN LAPORAN KEUANGAN (PERSPEKTIF FRAUD HEXAGON THEORY)

Rindiani Sholikatun — 2023-09-05

The purpose of this study is to determine the effect of the fraud hexagon theory on financial statement fraud. The variables used are external pressure, financial target, capability, collusion, nature of industry, rationalization, and arrogance. The population is healthcare sector companies listed on the IDX from 2016-2019. The sampling technique used purposive sampling and obtained 13 companies with 52 analysis units. The data analysis technique uses multiple linear regression. The results of this study show that variables of external pressure, financial target, capability, collusion, rationalization, and arrogance are not able to affect fraudulent financial statements. In contrast, the nature of industry variables has a negative effect on financial statement fraud. The nature of the industry, which is reflected by the ratio of changes in receivables, gives the result that the increase in receivables that occurs as a result of the increase in sales does not make the company commit fraudulent financial statements. Otherwise, the increase in receivables can be used as an opportunity to attract investors and compete with competitors. The increase in receivables does not cause the amount of cash to be reduced and is still considered sufficient for the company's operations, so the risk of fraud is lower.

MENTAL ACCOUNTING AND LOSS AVERSION ON INDONESIA FIRM’S PERFORMANCE DURING COVID-19

Grace Turangan — 2023-09-08

The world shocked by the found of new virus COVID-19 which impact the firm’s performance. The objective of this study is to examine the effect of mental accounting behavior and loss aversion on the performance of companies in Indonesia listed on KOMPAS100 during the period of pandemic COVID-19. The Ordinary Least Square (OLS) regression model on panel data was formed using the two dependent variables ROA and Tobin’s Q. The results show that loss aversion behavior gives a negative impact on company performance, both on variable ROA and Tobin's Q variables and that behavior generally has an increasing impact when the crisis due to the COVID-19 pandemic occurs. While mental accounting behavior also influence on a negative impact on company performance by using the ROA variable along COVID-19 pandemic period, this behavior significantly increased giving a negative impact on company performance. However, these results are not in line with research using Tobin's Q which shows significant results that mental accounting behavior gives positive impact on company performance and the impact increases when crisis period due to COVID-19 pandemic. The research concluded previous research shows that both mental accounting and loss aversion gave impact to the company performance.

PERFORMANCE IMPROVEMENT MODEL: COMMITMENT DEVELOPMENT BASED ON EMPOWERING AND ORGANIZATIONAL LEARNING

Suhermin Suhermin — 2023-09-11

Regulatory changes during the pandemic, following high industrial growth in the goods and services sector, have encouraged companies to increase their competitiveness. Then achieving performance becomes a top priority, and the company also requires a strong commitment from its employees. Efforts that are considered relevant are employee empowerment and environmental conditioning of the company as a learning organization. This study aims to analyze the effect of employee empowerment and learning organizations on increasing organizational commitment and performance. The sample used was 158 employees of PT. ACS, as the product and service company in the food and beverage sector. Data collection instruments used a Likert scale and were analyzed using a structural equation model (SEM). The results of the study show that employee empowerment and learning play an important role in increasing organizational commitment and performance. The existence of high commitment will also lead to high employee performance. An important implication of this research is that good empowerment and learning will increase organizational commitment, and a good impact on the organization, namely employee performance will also increase.

GOOD CORPORATE GOVERNANCE, AUDITOR QUALITY AND AUDITOR OPINION ON EARNING PERSISTENCY

Arfan Ikhsan — 2023-09-14

Research tries to test good corporate governance (GCG), auditor quality (AQ), and audit opinion (AO) on earning persistence (EP). Earning quality are earning persistent, in this case the earning owned are permanent and not transitory or temporary. Eanring persistence is profit that has the ability to be an indicator of profit for the future period that is generated by the company repeatedly. Research uses GCG, AQ, and AO as independent variables and EP is dependent variable. Research population all publicly traded companies using purposive sampling technique. Research sample is 989 public enterprise registered on Indonesia Stock Exchage (ISX) 2017-2021. This research also test some variables control include absolute accrual value, cash flow volatility (CFV) and sales volatility (SV). The results are: (1) Board commissioner’s independence, institutional ownership, auditor opinion, and auditor quality have a positive effect on earnings persistence. (2) Audit committee meetings don’t affect earnings persistence. (3) For control variables: leverage, cash flow volatility (CFV), and sales volatility (SV) don’t affect earnings persistence (EP).

PENGARUH TAX AVOIDANCE TERHADAP SALARY DISTRIBUTION

Clara Yully Diana Ekaristi — 2023-09-15

The study examines the impact of tax avoidance on salary distribution in the Indonesian property and real estate sectors. The study uses purposive sampling techniques by taking a sample of 65 companies on the Indonesian Stock Exchange from 2019–2020. This hypothesis is tested through the application of the double linear regression method. This research shows that tax evasion has no statistically significant influence on wage distribution. The size and age of the company, as well as its modalities, have a statistically significant and positive influence on wage distribution. On the contrary, audit committees and return on equity (ROE) have a statistically significant negative influence on wage distribution. The importance of capital's role in unemployment income has been proven significantly and provides substantial benefits. The variables return on asset (ROA), liquidity, leverage, growth, and accumulated wages show positive influences on wage distribution but are not statistically significant. These findings show that there is no statistically significant influence of increases in the debt-to-equity ratio (DER), cash effective tax rate (CETR), effective tax rate (ETR), and average wage on salary distribution.

WORKING CAPITAL EFFICIENCY AND ICT STRATEGY TOWARDS SME'S SUCCESS POST PANDEMIC

Misbahul Munir — 2023-09-21

Efisiensi atas sumber daya berkaitan erat dengan pengelolaan modal kerja perusahaan. UKM harus mampu melakukan pengembangan dalam kegiatan operasional sehari-harinya, yang dikombinasikan dengan pengalaman kerja mereka untuk mendukung pemenuhan tujuan dan sasaran yang telah ditetapkan dalam perencanaannya dimana penggunaan TIK menjadi prioritas untuk dapat bertahan. Penelitian ini bertujuan untuk mengidentifikasi strategi efisiensi modal kerja yang diperlukan untuk merespon dampak pandemi yang sedang berlangsung terhadap UKM di Kota Batu dengan mengimplementasikan TIK untuk meningkatkan kinerjanya. Penelitian ini dilakukan dengan menggunakan pendekatan penelitian kuantitatif. Sampel yang digunakan dalam penelitian ini adalah 100 orang responden UMKM di Kota Batu. Penelitian ini menghasilkan beberapa kesimpulan antara lain cash management berpengaruh secara signifikan dan positif terhadap continuance intention. Receivable management, inventory management berpengaruh secara signifikan dan positif terhadap kesuksesan UMKM. Implementasi ICT terbukti mampu memperkuat hubungan antara receivable management terhadap kesuksesan UMKM serta implememtasi ICT yang terbukti mampu memperkuat hubungan inventory management terhadap kesuksesan UMKM.