Accounting Commons^™

Koreksi Pajak Masukan Atas Jawaban Konfirmasi“Tidak Ada” (Studi Kasus Pt. X), Elsie Sylviana Kasim, Muhammad Kemal Pasha

Jurnal Administrasi Bisnis Terapan

This study discusses the input tax correction to “no” confrmation answer (case study of PT X). Data collection techniques used in this study is literature studies (Library Research) and field studies (Field Research). The results of research and analysis can be concluded as follows the examiner’s correction on the input tax credit is cause by input tax originating from non-PKP and the confirmation answer states “no”. PT X does not agree with the correction of the audit tem on the input tax credit. PT X has provided evidence showing the existence of payments. This research is expected to provide input …

Pengujian Kualitas Website Rsia Nuraida Berdasarkan Dimensi Accessibility,Experience, Marketing, Dan Technology, Ari Nurfikri, Supriadi Supriadi, Annisa Syafa Andira

Jurnal Administrasi Bisnis Terapan

This study aims to determine the quality of the RSIA Nuraida webiste and the factors causing the dimension that has the lowest score. This study uses a mixed method with an explanatory sequential design. The quantitative phase is carried out by testing the quality of the RSIA Nuraida website using a nibbler, based on the dimensions of accessibility, experience, marketing and technology. The qualitative phase was carried out by in-depth interviews with managers and staff related to the factors causing the lowest score of the four dimensions. The results of this study indicate the accessibility dimension has a score of …

Pemberdayaan Kelompok Pengurus E-Warong Kube Pkh Harapan Jayakelurahan Manggarai Kecamatan Tebet Jakarta Selatan Melaluipemanfaatan Teknologi Dan Informasi, Prima Aldi Juniarto, Bambang Shergi Laksmono

Jurnal Administrasi Bisnis Terapan

An empowerment research conducted with a group of management of mutual cooperation electronic shop business joined by Harapan Jaya Family Program (E-Warong KUBE PKH) Manggarai Village Tebet District Jakarta Selatan through information technology utilization has been an important and interesting research and possessing a well process. Information technology is an obligated primary basic human need. In this case, information technology has been supporting to escalate economy, social, and culture in today society. That has been proved by appearance of a lot of innovations run by government which one of those is E-Government especially E-Warong KUBE PKH Program owned by Ministry …

Tracking School-To-Work Transition Among The Youth In The Philippines, Futoshi Yamauchi, Marites Tiongco

DLSU Business & Economics Review

This paper examines wage variations and turnovers using a unique tracking survey data of Filipino youth who were initially sampled at Grade 6. The analysis also uses mathematics and English test scores at Grade 6 to proxy for cognitive abilities. The empirical results show that returns to education and ability increase with labor market experience and occupational upgrading. The study highlights the importance of academic achievements, measured by both years of schooling completed and academic test scores, in upgrading occupations of youth to realize higher returns in the labor market, even though many youths often start with irregular and undesirable …

Stock Market Volatility And Business Cycle: Exploring Cross-Country Spillovers, Nufazil Altaf

DLSU Business & Economics Review

This study explores the impact of the financial crisis on the relationship between stock market volatility and the business cycle. In addition, the possible spillover effects within a cross-country framework are also examined. The study is based on secondary macroeconomic data of monthly frequency for the time period of 1991:01 to 2012:12. Bivariate and multivariate causality techniques are used to arrive at results. Results of the study provide fresh evidence for the existence of strong bidirectional causality between stock market volatility and the business cycle for all sample countries. In fact, this bidirectional causality was found to be strong when …

The Prospect Of Indonesian Government Retail Sukuk: From The Perspective Of Sharia Financial Knowledge, Education, And Behavior, Fajri Adrianto

DLSU Business & Economics Review

As a source of government financing, the Indonesian government’s retail Sukuk is still not as popular as conventional government bonds. The Indonesian government has issued serial retail Sukuks with the code SR to get funds from retail investors, especially those concerned with Sharia values. Sharia financial literacy is expected to determine the success of this Sukuk. This study fills the gap of previous research on financial literacy by investigating the Sharia financial literacy in the investment decision. This study investigates the descriptive analysis of Sharia financial literacy in Indonesia and its relationship with the prospect of retail Sukuk issued by …

Reinforcing The Role Of Intellectual Property In The Battle Against The Pandemic: The Vowel Framework, Daniel S. Hofilena

DLSU Business & Economics Review

The intellectual property (IP) system plays a vital role in public health crises as everyone should have access to medicines and equipment to protect themselves. Thus, the State can utilize the system for the greater good. An IP-centric approach can be summarized using the simple letters of the vowels: Awareness – for the populace to respect IP rights, they must first be educated as to its value; Enforcement – for infringers to be discouraged, IP holders should have an avenue for the easy enforcement of their rights; Incentivize – for businesses to be encouraged to invest in certain forms of …

Redefining Sustainable Tourism In Covid-19: A Political-Economy Approach, Eylla Laire M. Gutierrez

DLSU Business & Economics Review

Tourism has emerged as a critical sector generating economic growth and development across countries in the world. However, in the face of the outbreak of the COVID-19 pandemic, it is also considered as one of the most heavily hit sectors. Given the backdrop of all the measures implemented to prevent the spread of the outbreak and the changing mindset of actors towards travel, sustainable tourism is expected to play a more critical role in the face of the new normal. This article aims to provide a better understanding of sustainable tourism by utilizing a political economy approach. Specifically, this article …

Does The Organizer’S Reputation Affect Exhibitors’ Satisfaction?, Luz Suplico, Reynaldo Bautista Jr., Carlo Saavedra

DLSU Business & Economics Review

This research surveyed 229 exhibitors of the Manila FAME Trade Fair held last October 19–21, 2018, in the Philippines to find out if the trade fair organizer’s reputation was significant to exhibitors’ satisfaction. The other variable that was studied to determine if they affected exhibitors’ satisfaction was the quality of service dimensions of booth design and layout, exhibition logistics, venue services, and show management. The quality of these service dimensions was tested using structural equation modeling to determine if there is a relationship between the quality of the service dimensions and the trade fair organizer’s reputation, exhibitors’ satisfaction, and behavioral …

Risk Perception In Respect Of Equity Shares: A Literature Review And Future Research Agenda, Ranjit Singh, K. Kajol, Jayashree Bhattacharjee

DLSU Business & Economics Review

The purpose of this paper is to systematically review the literature published on various aspects of risk perception about equity investment. It also aims to raise specific questions for future research. A comprehensive and systematic literature review is done to get the insights of the available literature with an objective to identify the determinants of equity-share-related risk perception and identify its impact that influences equity investment behavior. The study found that risk perception can be measured mainly by using the axiomatic approach, socio cultural group approach, emotional reactions, marketing mix approach, and psychometric approach. It is also found that the …

Winning The War On Poverty: Tracking Living Standards In The Philippines Using A Class Of Axiomatic Indices, John Paolo R. Rivera

DLSU Business & Economics Review

Poverty has persistently badgered the Philippines and alleviating it has been the fundamental thrust of government. However, this was hampered by the recent pandemic resulting in economic contraction plunging many Filipino households into poverty and widening inequality. Bootstrapping the economy is needed to fast-track recovery through resumption of innovative reforms vital to pursue a higher growth path that will accelerate poverty reduction. To do this, it is necessary to understand where the Philippines stands, using household data. Without updated measures and well-informed national and regional profiles on living standards, poverty reduction is bleak, as programs to facilitate it remain to …

Tingkat Penerimaan Pengguna Dengan Model Utaut : Studi Kasus Emas.Ui.Ac.Id Program Pendidikan Vokasi Universitas Indonesia Wahyu Nofiantoro1 Nisa Ismundari Wildan, Wahyu Nofiantoro, Nisa Ismundari Wildan

Jurnal Administrasi Bisnis Terapan

Emas.ui.ac.id is an Open Source-based Distance Learning (PJJ) platform using a Content Management System - Moodle which is implemented in the University of Indonesia environment. The Vocational Education Program as part of UI implements this application for teaching and learning activities, especially during a pandemic. This study aims to analyze the factors that influence the acceptance of the use of e-learning by UI Vocational Education students using the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This research was conducted using a questionnaire distributed to 243 active student respondents of Vocational Education from all Study Programs. To test …

Ethical Judgment And Decision-Making Among Tax Volunteers: A Case Study Of The University Indonesia Tax Administration’S Vocational Education Program, Elsie Sylviana Kasim, Yulial Hikmah

Jurnal Administrasi Bisnis Terapan

No abstract provided.

Tantangan Penerapan Rekod Dan Arsip Elektronik Bagi Organisasi, Dyah Safitri

Jurnal Administrasi Bisnis Terapan

The purpose of this article is to find out how the challenges of applying electronic records and archives are in accordance with existing rules and requirements. Using a qualitative model with literature studies about the applications and challenges for an organization in managing electronic records and records in other countries. In the Indonesian context, the application of electronic records and archives, especially in the archive creation stage, is highly dependent on the readiness of the organization itself, both in policies, budgets, and the readiness of human resources. The practical objective of this article is to provide a comprehensive understanding of …

Evaluasi Pelayanan Posbindu Penyakit Tidak Menular Di Wilayah Kerja Puskesmas Jagasatru Kota Cirebon Pada Era Pandemi Covid-19, Ari Nurfikri, Supriadi Supriadi, Badra Al Aufa

Jurnal Administrasi Bisnis Terapan

This study evaluates the Non-Communicable Disease Posbindu services in the Jagasatru Public Health Center in Cirebon City during the Covid-19 pandemic era seen from the aspects of communication, resources, disposition, and bureaucratic structure. The method used is a qualitative analysis method, with a case study design. The research subjects were eight cadres of Posbindu Non-Communicable Diseases using random sampling technique; data collection was done by in-depth interview technique. This study's results indicate that the evaluation of services from the aspect of communication to the target of the analysis is correct, but has not yet reached the mark of productive age. …

Modal Kerja Dan Profitabilitas Perusahaan Kelapa Sawit Di Indonesia: Studi Kasus Pt Sinar Mas Agro Resources And Technology Tbk, Risca Fleureta Hudiyono, Naomi Florensia Sinaga

Jurnal Administrasi Bisnis Terapan

As one of the leading industries in the Indonesian economy and having differenct characteristics from other industries, palm oil industry is interesting to study, especially in terms of working capital management. This study aims to analyze working capital performance of PT Sinar Mas Agro Resources and Technology Tbk. (PT SMART Tbk.) which has the highest revenue among other palm oil companies. This analysis is then related to the profitability level obtained. Using data from company annual reports, we find that PT SMART Tbk. always maintain positive working capital level during 2015-2019 and able to generate high revenue. However, this company …

Upaya Kebijakan Dan Strategi Penyelenggaraan Kearsipan Mahkamah Konstitusi Dalam Rangka Meningkatkan Hasil Pengawasan Kearsipan, Prihatni Wuryatmini

Jurnal Administrasi Bisnis Terapan

This research describes the policy and strategy efforts of the Constitutional Court of the Republic of Indonesia (MKRI) to improve the quality of archival administration based on the results of archival supervision, because in 2019 it received a score of 89.34% which was categorized as Good. This study uses a qualitative method because it is able to examine more deeply the subject matter and related information. The data sources used are primary data and secondary data. Primary data obtained based on in-depth interviews and direct observations in the field. Secondary data is obtained through reference journals, books and regulations. The …

Women Tax Care: Kebijakan, Penerapan, Potensi, Dan Hambatan, Arie Widodo, Dimas Nur Agni Priadana, Prima Sari Ardana, Andi Dhiya Narda Fabillah

Jurnal Administrasi Bisnis Terapan

Women are the major factor of a country's economic growth in the fight against the COVID-19 crisis. Despite concern about the spread of the virus, not a few women with a different status (single/married/single parent) become career women while performing most of the role of parenting during the pandemic. Tax policy plays an important role in supporting individuals and businesses when we navigate this crisis. The impact of gender in taxation has not been the primary focus of the government at this moment and it has become a serious problem for gender equality in Indonesia. The purpose of the study …

Manajemen Risiko: Tinjauan Regulasi Kearsipan, Ratih Surtikanti

Jurnal Administrasi Bisnis Terapan

This study aims to examine the application of risk management in the archive sector. This article provides an overview of the application of risk management listed in the four regulations governing archives management, especially those issued by the National Archives of the Republic of Indonesia. Based on the results of the analysis of the four regulations, the following results were obtained as follows: Regulation of the head of the National Archives of the Republic of Indonesia number 31 of 2015 concerning the establishment of an archive depot, Regulation of the Head of the National Archives of the Republic of Indonesia …

Aggregate Stock Liquidity Of Bursa Malaysia, Liew Ping Xin

Student Works (2020-2029)

Liquidity plays a crucial role in the functioning of secondary stock markets. However, little is known about the liquidity condition and how trading activities of different investor groups affect liquidity in the Malaysian stock exchange. This thesis focuses on three aspects of Malaysian stock market liquidity, namely, aggregate liquidity in the context of foreign equity flows, higher-order statistical moments of liquidity in the context of proprietary day trading, and, the liquidity connectedness of stock, bond, money and foreign exchange markets. First, this thesis examines the impact of gross foreign equity inflows on aggregate liquidity in a Vector Autoregression framework using …

Financial Management And Financial Well-Being Of Newly Married Couples: Practices And Knowledge, Leylawati Joremi

Student Works (2020-2029)

Prudent financial management is a critical factor to achieve better financial well-being. The failure of many individuals in managing their finances, resulting in bankruptcy, distress and divorce. Recognizing the importance of financial management practices as a roadmap towards future financial well-being, a study on young and newly married couples is imperative. This study intends to attain a profound understanding of financial management practices among urban Malays young couples. This study also deliberates the understanding of these couples on financial well-being. It takes the phenomenological approach and analyses qualitative data collected through a series of in-depth interviews. The interviews explore the …

The Effect Of Robo-Advisor On Investors' Trading Behavior, Shaowei Shen

Fordham Dissertations and Theses

Robo-advisors have surged in popularity in recent years and have been attracting more and more attention from both academia and industry. In this paper, we examine the factors that attribute to investors’ decision to adopt Robo-advisor and test how Robo-advisor affects investors’ trading behavior by using a unique account-level dataset from a major China’s financial institution.

We first compare the characteristics of users and non-users of Robo-advisor. We show that investors with more diversified portfolios and less assets under management, and female investors are more likely to invest in …

Response To Exposure Draft On Bearer Plant: An Insight From Capture Theory, Yew Kuok Weng

Student Works (2020-2029)

Despite of steady progress in global convergence of accounting standards, certain International Accounting Standards (IAS) or International Financial Reporting Standard (IFRS) remain controversial and in need of major overhaul. IAS 41, Agriculture is one of the accounting standards for specialised industry where universal acceptance has not been gained among the stakeholders across the world. Particularly, the stakeholders connected to agricultural sector often express strong criticism towards the IAS 41, but little attention has been given to them by the international accounting standard setter. The long-waited revision of IAS 41 only took place after 14 years since the issuance of IAS …

The Role Of The Central Bank Of Nigeria Analytical Balance Sheet In Monetary Policy Implementation, Salihu Audu

Bullion

This paper examines the role of the Central Bank of Nigeria (CBN) analytical balance sheet in the implementation of monetary policy. The Bank currently uses a mix of both quantity-based (monetary base) and price-based (short-term interest rate) nominal anchors. However, irrespective of the targeting regime adopted, both depends on the central bank's ability to manage its balance sheet given the huge fiscal influence on banking system liquidity in Nigeria. Therefore, the paper analyses the various liquidity management operations of the CBN and their implications for the size and structure of the analytical balance sheet.

An Analysis Of Factors That Affect Audit Opinions: The Case Of The Local Government Units In The Metro Luzon Urban Beltway, Florenz C. Tugas, Maria Corazon P. Gomez, Roselle Marie A. Sacorum, Rica Angela M. Lipana, Geneva Leecea M. Barawid

DLSU Business & Economics Review

The audit is performed to give assurance to the public that financial statements are fairly presented. Accurate issuances of audit opinions show how compliant firms are to auditing standards. Receiving an unfavorable audit opinion will signal firms to improve internal control. Given this, it is important for the top management to assess the factors that can lead to misrepresentation of financial statements and result in adverse opinions. The same principle can be applied to government units and offices. With this in mind, the study was performed to investigate the influences of qualitative and quantitative factors on audit opinions received by …

Editor's Note, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

The Contributors, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

Mutual Fund Fees Under An Oligopolistic Distribution Channel: Evidence From Korea, Kang Baek, Young S. Park

DLSU Business & Economics Review

This study analyzes whether, under oligopolistic distribution channels, mutual fund fees are primarily determined by a distribution company’s transaction-specific variables. The results empirically demonstrate that the intensity of market competition influences determinants. Through analyses at the firm level, this study demonstrates that the characteristics of an oligopolistic structure, and particularly the financial segments and scales of fund distributors, are important determinants of mutual fund fees during a collusive period. It finds that subsequent to the enforcement of pro-competitive policies, fees become more sensitive to market discipline and distributors’ transactional characteristics, particularly to sales concentration.

Fraud And Error Misstatements And Auditor Liability: The Moderating Role Of The Evaluator’S Auditing Knowledge, Thanyawee Pratoomsuwan, Orapan Yolrabil

DLSU Business & Economics Review

Although a restatement is usually assumed to result from fraudulent behavior, Plumlee and Yohn (2010) studied whether a restatement might be attributed to both errors in the corporation’s internal controls and intentional misrepresentation. Moreover, prior research supports the notion that investors, regulators, boards, and other stockholders differentiate between fraud and error (Hennes et al., 2008). This study provides a preliminary understanding of how undetected fraud and error misstatements affect auditor liability, given the same outcome severity. A 2x2 between-subject experiment was conducted using undergraduate accounting students to represent evaluators who have high levels of auditing knowledge and nonaccounting students to …

Effect Of Advertising Expenditure On Firm Performance Of Filipino Corporations: A Two-Stage Least Squares Analysis, Safa D. Manala-O, Ringgold P. Atienza

DLSU Business & Economics Review

Advertising is commonly thought to lead to improved firm performance, but literature has been divided on the effect of advertising on revenue and profitability so far. Some studies confirm a link between these three variables, but others do not. Studies that negate a relationship between advertising expenditure and firm performance are of interest, particularly because advertising can be very expensive for a company. Thus, this study sought to examine the relationship between advertising expenditure, revenue, and net profit of 57 corporations listed in the Philippine Stock Exchange (PSE) for 10 years, from 2008 to 2017. Using 2SLS regression analysis on …