FAKTOR APA SAJAKAH YANG MEMPENGARUHI PEMAHAMAN STANDAR AKUNTANSI KEUANGAN PADA IMPLEMENTASI KURIKULUM MERDEKA?

Merdeka Belajar Kampus Merdeka (MBKM) Program has been launched since 2020. One of the requirements is that the courses offered are courses without prerequisites, but in practice there are courses with prerequisites. MBKM participants come from different study programs, so they have different absorption capacities. On the basis of these problems, a research idea emerged to look for factors that influence understanding of Financial Accounting Standards in the implementation of MBKM. The population uses MBKM participants in odd semester 2021/2022 Intermediate Accounting classes who come from public and private universities in Indonesia. Sampling using a purposive non-random method, more precisely judgment sampling. 124 respondents met the requirements and after conducting moderated regression analysis, the results of simultaneous testing were Education, Study Period, and Accounting Insights which had a positive effect on the understanding of all financial accounting standards issued by the Ikatan Akuntan Indonesia. While testing separately, Accounting Education and Insights had a positive effect but Study Period had no effect. In addition, the variable majors in high school are not able to moderate the influence of Education, Study Period and Accounting Insights on understanding of financial accounting standards. Research results can contribute input to universities and the government

PENGARUH KOMPETENSI DAN TEKANAN FINANSIAL TERHADAP KECENDERUNGAN KECURANGAN LAPORAN KEUANGAN

Fraud atau kecurangan adalah tindakan dan menipu guna memperoleh keuntungan pribadi. Fraud dalam laporan keuangan merupakan masalah dalam organisasi yang menurunkan kepercayaan pihak yang berkepentingan seperti pemilik perusahaan atau calon investor terhadap keandalan dan objektivitas laporan keuangan. Penelitian ini memiliki tujuan untuk mengetahui apakah kompetensi dan tekanan finansial berpengaruh terhadap kecenderungan terjadinya kecurangan laporan keuangan. Variabel independen penelitan ini adalah kompetensi yang diproksikan oleh pergantian serta tekanan finansial yang diproksikan oleh nilai Return on Assets, sedangkan variabel dependen penelitian ini adalah kecurangan laporan keuangan yang diukur menggunakan Dechow F-Score. Populasi penelitian ini adalah perusahaan BUMN Non-Keuangan yang terdaftar di BEI dengan 91 sampel penelitian. Data penelitian ini diolah dengan analisis regresi logistik menggunakan aplikasi IBM SPSS 26. Penelitian ini diharapkan dapat memberikan kontribusi sebagai saran dan masukan kepada pemerintah dan perusahaan agar dapat mencegah terjadinya kecurangan laporan keuangan

KEBIJAKAN PENGECUALIAN PAJAK DIVIDEN: KABAR BAIK ATAU BURUK BAGI INVESTOR

The issuance of Omnibus Law Policy is predicted to be an effective policy in simplifying regulations, especially in the field of taxation. This study aims to find out in depth the perceptions of various parties regarding the implementation of PMK No. 18 regarding Exceptions from the Imposition of Income Tax on Dividends. Researchers try to map the problem from various perspectives, including investors, securities companies, tax consultants, tax officials and academics. The research was conducted using a qualitative approach with structured interview techniques. The results show that this Exemption of Dividend Tax policy is beneficial for corporate taxpayers, while for personal taxpayers it still tends to be detrimental because the administration is too complicated. So that policy makers need to review the implementation of Minister of Finance Regulation. In addition, the results of the study also show that although in the short term this policy has the potential to reduce Government revenues from the tax sector, in the long term this policy has the potential to accelerate national economic growth, especially after the Covid-19 pandemic. This research can be a reference for the government and academics in implementing policies in the field of taxation

ANALYSIS OF THE POTENTIAL COMPETITIVENESS OF NATURAL RUBBER EXPORTS IN THE GLOBAL MARKET (COMPARATIVE STUDY IN ITRC COUNTRIES: INDONESIA, THAILAND, AND MALAYSIA)

The objectives of this study are 1) to find out how the potential competitiveness of Indonesian, Thailand, and Malaysian natural rubber exports in the global market compares in terms of their comparative advantages 2) to find out how the comparison of the effect of the exchange rate, production, and the international price of natural rabber on the competitiveness of Indonesian, Thailand, and Malaysian natural rubber export in the global market. The method used in this study is a quantitative method with Revealed Comparative Advantage (RCA) and Revealed Symmetric Comparative Advantage (RSCA) analysis tools to analyze the export competitiveness of Indonesian, Thailand, and Malaysian natural rubber based on their comparative advantage, and multiple linear regression with the ordinary least square (OLS) method. 1) The results of this study indicate that for Indonesia the average competitiveness of natural rubber exports is 0.9330, while Thailand is 0.9338, and Malaysia is 0.7763. 2) The results of multiple linear regression show that the exchange rate and production variables have no significant effect on the competitiveness of Indonesian and Thailand natural rubber exports, while the international price variable for natural rubber has a significant effect on the competitiveness of Indonesian and Thailand natural rubber exports. And for Malaysia, it shows that the three variables, the exchange rate, production, and international prices of natural rubber have a significant effect on the competitivenss of Malaysia’s natural rubber exports.   Keywords: ITRC country’s natural rubber export competitiveness, Exchange Rates, Production, and International Price of Natural Rubber

APPLICATION OF THE ANALYTICAL HIERARCHY PROCESS (AHP) METHOD IN EMPLOYEE REWARDS DECISION MAKING

This research aims to formulate a method to help make reward decisions through a UD Restu Bunda MSMEs case study. MSMEs are businesses in the creative economy that can withstand the shocks of uncertain economic conditions. Strong ambition to develop a business backfires because many things are often neglected. The bigger a business is, the more complex the management system is, one of which is rewards management. Rewards are employee appreciation based on criteria. Although no regulations state that business owners are required to provide rewards, giving rewards can also trigger internal conflicts, especially for MSMEs that do not have a structured and rational reward system. This research used the Analytical Hierarchy Process (AHP), which combines Expert Choice 11 (EC 11) and Microsoft Excel tools. The results of this research are mainly in formula development, where the modification is the discovery of a performance value coefficient that functions to maintain the exchange rate of the performance assessment score against the funds provided. The exchange rate will not change as long as there is no change in the number of employees and funds to prevent cost overruns. Based on simulations conducted at UD Restu Bunda MSMEs, it was found that four important aspects must be given more attention when conducting performance appraisals, namely loyalty, work quality, communication, and discipline. Keywords: Rewards Management; Rewards; SMEs; Analytic Hierarchy Process, Expert Choice 11Penelitian ini bertujuan merumuskan metode untuk membantu pengambilan keputusan rewards melalui studi kasus UMKM UD Restu Bunda. UMKM merupakan usaha dalam ekonomi kreatif yang tahan guncangan ketidakpastian kondisi ekonomi. Ambisi yang kuat mengembangkan usaha justru menjadi bumerang karena banyak hal sering terabaikan, semakin besar suatu usaha maka semakin kompleks sistem manajemen yang dijalankan, salah satunya manajemen rewards. Rewards merupakan apresiasi karyawan berdasarkan kriteria, walaupun tidak ada peraturan yang menyatakan bahwa pemilik usaha wajib memberikan rewards, namun kenyataannya pemberian rewards juga dapat memicu konflik internal terutama bagi UMKM yang belum memiliki sistem pemberian rewards terstruktur dan rasional. Penelitian ini menggunakan metode Analitycal Hierarchy Process (AHP) dikombinasikan dengan alat bantu Expert Choice 11 (EC 11) dan Microsoft Excel. Hasil penelitian ini utamanya berupa pengembangan rumus dimana modifikasinya yaitu penemuan koefisien nilai kinerja yang berfungsi menjaga nilai tukar skor penilaian kinerja terhadap dana yang disediakan, nilai tukar tidak akan berubah dengan catatan tidak ada perubahan jumlah karyawan dan dana sehingga dapat mencegah terjadinya pembengkakan biaya. Berdasarkan simulasi yang dilakukan pada UMKM UD Restu Bunda ditemukan terdapat 4 aspek penting yang harus lebih diperhatikan saat melakukan penilaian kinerja yaitu loyalitas, kualitas kerja, komunikasi, dan kedisiplinan. Kata Kunci: Manajemen Rewards; Rewards; UMKM; Analitycal Hierarchy Process, Expert Choice 1

ANALISIS DAYA SAING EKONOMI KABUPATEN/KOTA DI PROVINSI LAMPUNG

This study tries to use the calculation of economic competitiveness analysis which is seen from four indicators, namely the four indicators used to provide a score, namely consumption expenditure per capita, GRDP per capita, GRDP, and the level of employment opportunities in the regency/city of Lampung province using the Standard Deviation value approach. , then followed by analysis of panel regression data to see the effect of economic growth and the Human Growth Index on the value of the Economic Competitiveness Index in 16 regencies/cities of Lampung Province in 2015-2019. The results of the study show that from index calculations I compare the economy in the district/city of Lampung province for 5 years 16 districts/cities are always inconsistent except for the city of Lampung which has a rating of 1 with an average value of 20.77 in 2016-2019 and inversely proportional to the city metro. This research will further provide an economic analysis of how economic growth and the human development index affect the influence of economic competition, where the results of the analysis using the panel data regression method show that the model chosen by Fixed Effect Model  (FEM) has an influence between HDI and the Economic Competitiveness Index with a probability of 0.002 in the negative direction while Economic Growth has no effect on the prob value of 0.377

KLASIFIKASI INFLASI 34 IBUKOTA PROVINSI DI INDONESIA SEBELUM DAN SAAT COVID-19 MELALUI PENGELOMPOKAN WILAYAH DENGAN K-MEANS CLUSTERING

The magnitude of the national inflation rate is the formation of aggregate figures from regional inflation. Formulating policies that target inflation is increasingly complex in the era of regional autonomy because each region has different factors and conditions that make it difficult to control. For this reason, special attention is needed in dealing with regional inflation. This study aims to classify regional inflation that occurred in Indonesia before and during the Covid-19 pandemic through a clustering approach using the K-Means Clustering method. The secondary data used in this study comes from the Central Bureau of Statistics (BPS) publications of the Republic of Indonesia. The results showed that after clustering, there were 19 provinces (55.88%) that experienced a decrease in the cluster level, 6 provinces (17.64%) experienced an increase in the cluster level and 9 provinces (26.4%) were stable at the cluster level. Overall, the Covid-19 outbreak that has hit the world economy has harmed provinces in Indonesia. This can be observed from the largest percentage of clusters, namely provinces that experienced a decrease in the inflation category, which was 55.88% and the highest number of provinces which were originally in 2017 were in cluster 3 (high inflation category) in 2021 which shifted to cluster 1 (inflation category). low). Based on the Paired Sample T-Test, there was a significant difference in clustering before Covid-19 (2017) and during Covid-19 (2021)

PENGARUH KEPEMILIKAN ASING DAN FAKTOR LAINNYA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL

This study aims to examine the effect of foreign ownership,institutional ownership, leverage, and the size of the board ofdirectors on the disclosure of corporate social responsibility.The population used is mining companies listed on the IndonesiaStock Exchange (IDX) for 2016-2020 with a sample that has beenselected using the purposive sampling method. The total sampleanalyzed was 61 companies using multiple linear regressionanalysis with the help of SPSS 25. The results showed that the sizeof the board of directors has a positive effect on the disclosure ofcorporate social responsibility. Foreign ownership, institutionalownership, and leverage have no effect on the disclosure ofcorporate social responsibility

Mitigasi Workplace Bullying dengan Peningkatan Kesadaran akan Dampak Negatif yang ditimbulkannya pada Perilaku Karyawan

Workplace bullying can be a significant risk factor for employee depression. Bullying at work can result in anxiety disorders. One of the long-term implications of workplace bullying is the beginnings of hostility among workers/employees, which can disrupt a person's emotional balance and have an impact on mental and physical health, causing emotional exhaustion. According to the Conservation of Resources (COR) theory, intimidation can lead to increased levels of emotional exhaustion and affect employee performance at work, disrupting the organization's overall performance. As a result, the importance of raising awareness about the negative effects of workplace bullying on organizational health is emphasized in this study. The impact of mitigation efforts can begin immediately to avoid damaging it by instilling anxiety and emotional exhaustion in employees, which have a negative impact on organizational performance. Employees from the food industry in Semarang were used as samples, and they were processed using SmartPLS. According to the findings, workplace bullying has a significant positive effect on the occurrence of anxiety and emotional exhaustion in employees. As a result, every company must begin to pay attention to the negative impacts it has and mitigate them through a variety of solutions.Workplace bullying (intimidasi di tempat kerja) dapat menjadi faktor risiko yang signifikan terhadap kejadian depresi pada karyawan. Workplace bullying akan menimbulkan gangguan anxiety (kecemasan). Salah satu akibat dari workplace bullying yang berlangsung secara terus menerus dalam jangka waktu tertentu adalah timbulnya permusuhan antar pekerja/karyawan sehingga dapat memengaruhi keseimbangan emosional seseorang yang berdampak pada kesehatan mental dan fisik yang berakhir pada emotional exhaustion (kelelahan emosional). Teori Conservation of Resources (COR) menyatakan bahwa intimidasi dapat menjadi pemicu timbulnya emotional exhaustion yang lebih tinggi. Hal ini tentu saja akan memengaruhi performa karyawan di tempat kerja, dan akan mengganggu kinerja organisasi secara keseluruhan. Oleh karena itu, penelitian ini berfokus pada pentingnya membangun kesadaran akan dampak buruk workplace bullying pada kesehatan organisasi sehingga upaya mitigasi pada dampak perlu segera dilakukan agar tidak merusak karena membentuk anxiety dan emotional exhaustion pada karyawan sehingga berdampak buruk pada kinerja organisasi. Sampel yang digunakan adalah karyawan yang bekerja di industri makanan di kota Semarang yang dioleh dengan menggunakan SmartPLS. Hasil yang ditemukan adalah adanya pengaruh positif signifikan antara workplace bullying terhadap terjadinya anxiety dan emotional exhaustion pada karyawan. Oleh karena itu, setiap perusahaan harus mulai memperhatikan dampak negatif yang ditimbulkannya, dengan melakukan mitigasi melalui beberapa solusi

PENGARUH BRAND AMBASSADOR, KOREAN WAVE, DAN PROMOSI TERHADAP MINAT BELI MAHASISWA PADA PRODUK NATURE REPUBLIC

The purpose of this study was to observe how the influence of brand ambassadors, korean waves, and promotions on student buying interest in Nature Republic products. This research is quantitative research. The population of this study were Management Study Program students class of 2020 at Muhammadiyah Ponorogo University, totaling 158 students. The sample size of this study was 61 which was determined using the Slovin formula. The sampling method used accidental sampling. The data analysis method used is multiple linear analysis. The results of this study indicate that korean wave and promotion have a significant effect on buying interest in Nature Republic products. Another finding is that brand ambassadors have no significant effect on students' buying interest in Nature Republic beauty products.Tujuan dari penelitian ini adalah untuk mengamati bagaimana pengaruh brand ambassador, korean wave, dan promosi terhadap minat beli mahasiswa pada produk Nature Republic. Penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah mahasiswa Prodi Manajemen angkatan 2020 Universitas Muhammadiyah Ponorogo yang berjumlah 158 mahasiswa. Jumlah sampel penelitian ini adalah 61 yang ditentukan menggunakan rumus Slovin. Metode pengambilan sampel menggunakan accidental sampling. Metode analisis data yang digunakan adalah analisis linier berganda. Hasil penelitian ini menunjukkan bahwa korean wave dan promosi berpengaruh signifikan terhadap minat beli produk Nature Republic. Temuan lain adalah brand ambassador tidak berpengaruh signifikan terhadap minat beli mahasiswa terhadap produk kecantikan Nature Republic