Electronic Money Growth, Financial Inclusion and National Economic Resilience

Indonesia memang telah membuat kemajuan yang signifikan dalam meningkatkan inklusi keuangan digital dalam beberapa tahun terakhir, berkat dukungan dari pemerintah, sektor swasta, dan inovasi teknologi. Memperluas Layanan Keuangan Digital (LKD) untuk mencakup rumah tangga pra sejahtera dan yang tinggal di pedesaan merupakan langkah yang positif untuk meningkatkan inklusi keuangan dan mendukung pengentasan kemiskinan. Penelitian ini bertujuan untuk melihat bagaimana perkembangan keuangan digital dan inklusi keuangan di Indonesia, serta memahami bagaimana kaitannya dengan ketahanan nasional dalam hal kestabilan ekonomi. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif eksploratif mengenai perkembangan uang elektronik di setiap daerah, dengan pendekatan kualitatif menggunakan data sekunder yang diperoleh dari laman Bank Indonesia (BI) dan dari laman Otoritas Jasa Keuangan (OJK) serta sumber-sumber literatur lainnya. Hasil penelitian menunjukkan bahwa LKD melalui uang elektronik memiliki pengaruh positif untuk dapat membantu meningkatkan inklusi keuangan yang pada akhirnya akan memberikan kestabilan pada ekonomi

Dividend Trap: Impact of Yield, Volume, and Payout on Investments

This study aims to obtain empirical test results regarding the effect of dividend yield, stock volume, and dividend payout ratio on dividend trap. This study uses secondary data for 2022-2023 using a dividend distribution schedule in 2023. The sampling technique was purposive sampling and obtained 223 company stock observation data in various industrial sectors. The research method uses panel data regression using the Stata 13 program. The test results in this study indicate that there is a positive significant effect of dividend yield and stock volume on dividend trap, and a negative significant effect of dividend payout ratio on dividend trap. This research provides a new understanding of the risk of dividend trap for dividend-focused investors, highlighting the importance of choosing company stocks efficiently

Hexagon Fraud: Exploration of Academic Fraud in Accounting Students at Universities in Java, Indonesia

An accountant should be able to identify factors that can provide the results or impact of the decisions taken. Currently, an accountant's integrity is increasingly questioned. Habits can influence an accountant's integrity, one of which is behavior during their time as a student. This study aims to explore factors influencing students' engagement in academic dishonesty to mitigate such behaviors in the future. The study employs the theory of planned behavior and fraud hexagon theory to elucidate the motives behind academic fraud. The utilized method involves a quantitative approach processed through SmartPLS 3. This research was conducted with 247 accounting students at 34 universities in Indonesia. This research shows that pressure, ability, and collusion have a significant effect on academic fraud. Meanwhile, opportunity, rationalization, and ego have no effect on academic fraud. The findings of this research offer valuable insights for universities to formulate policies addressing the issue of academic fraud

PENGARUH MANAGERIAL ABILITY DAN KARAKTERISTIK PERUSAHAAN TERHADAP PRAKTIK PENGHINDARAN PAJAK

This study aims to determine the effect of managerial ability and company characteristics proxied by profitability, leverage, and company size on taxㅤavoidance. The researchㅤpopulation is manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling methodㅤused was purposiveㅤsamplingㅤandㅤobtained 87 observations in the consumer goods sector. Hypothesis testing in this study uses the PanelㅤData regression statistical test with the Fixed Effect Model (FEM) model. Theㅤresults of theㅤanalysis show that partially the managerialㅤability variable and company characteristics proxied by profitability, leverage, and company size haveㅤaㅤnegative effect onㅤthe Effective tax rate (ETR). This means that the higher the profitability, the smaller the ETR. The smaller the ETR indicates the higher the tax avoidance. So managerial ability, profitability, leverage, and company sizeㅤhave aㅤpositive influence on tax avoidance. And simultaneously the variables of managerial ability, profitability, leverage, and companyㅤsizeㅤaffect tax avoidance practices

Influence of Auditor Attributes on Performance in Medan Public Accounting Firms

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas audit pada Kantor Akuntan Publik (KAP) di Medan, dengan fokus mendalam pada profesionalisme auditor, integritas, pengalaman kerja, dan independensi. Dengan menggunakan metode berbasis kuesioner yang melibatkan sampel sebanyak 30 responden, penelitian ini mengevaluasi dampak langsung masing-masing faktor tersebut terhadap kinerja audit. Temuan ini secara meyakinkan menunjukkan bahwa profesionalisme, integritas, pengalaman kerja, dan independensi secara signifikan mempengaruhi kualitas audit secara individual, dan secara kolektif menjelaskan sekitar 55,5% varian kinerja audit. Kesimpulannya, penelitian ini memberikan pemahaman lebih dalam mengenai pentingnya peran atribut auditor dalam meningkatkan kualitas audit pada KAP di Medan. Temuan ini mempunyai implikasi yang signifikan bagi para praktisi, regulator, dan pemangku kepentingan, memberikan landasan yang kuat untuk meningkatkan standar audit dan integritas pelaporan keuangan, sehingga memperkuat kepercayaan publik terhadap industri akuntansi

Financial Behavior in Yasinan Consumption

This research was conducted to explore the meaning and determine the financial behavior of mothers in managing finances to carry out yasinan activities. This research uses a qualitative approach with a case study research type. In this study, data collection was carried out using three methods, namely interviews, observation, and documentation. The results of this study indicate that this yasinan activity is a hereditary activity that is carried out every week on Monday night and the place takes turns in the homes of the community. In this activity usually read yasin and istighosah, at the end of the event usually served consumption. The funds spent on yasinan consumption are quite large because in the past the consumption served was light food, now it has changed to heavy food. The considerations used to determine the consumption of yasinan are the consumption that is usually served by the mothers according to their development, price and type of food. In this case, mothers have good financial behavior by making wise financial decisions by planning in determining yasinan consumption

The Impact of Tax Law 7/2021 on the Indonesian Stock Market: Pre and Post Analysis

This study aims to obtain empirical evidence of the stock market's reaction regarding the enactment of Tax Harmonization Law Number 7 of 2021 by the Ministry of Finance of the Republic of Indonesia towards companies listed on the Indonesia Stock Exchange (IDX) in the tax year 2022. The research method employed is the Wilcoxon Signed-Rank test to compare the market's reaction 10 days before and 10 days after the enactment date of the Tax Harmonization Regulation Law (THRL), which was implemented at the beginning of 2022, namely January 1, 2022. The research sample consists of 696 companies listed on the Indonesia Stock Exchange (IDX). The results indicate a negative difference in market reaction before and after the enforcement of the THRL, as seen from the Cumulative Abnormal Return (CAR) and Average Trading Volume Activity (ATVA) variables. This is possibly due to market participants' uncertainty in acting after the enactment of the new THRL

Analysis of the Implementation Green Accounting and Material Flow Cost Accounting on Corporate Sustainability

Corporate sustainability, or company sustainability, is a concept that adopts a long-term business orientation to meet the needs of present and future stakeholders while considering aspects of economic growth, environmental protection, and social justice. This research aims to determine the influence of the implementation of green accounting and material flow cost accounting on corporate sustainability in industrial companies listed on the Indonesia Stock Exchange (IDX) during the 2022 period. This study is quantitative research with a sample selection technique using purposive sampling. The hypothesis testing conducted consists of multiple linear regression analysis, determination coefficient (R2) test, and t-statistic test using Wrap-PLS version 8.0. The research results show that green mental flow cost accounting has an effect of 18.3% on corporate sustainability, while green accounting has no effect

The Influence of ESG Disclosures on Financial Distress Considering The Director's Financial Expertise as a Moderating Factor

 This research aims to examine the relationship between Environmental, Social andGovernance disclosures on Financial Distress and Director's Financial Skills as a moderation. This research method is quantitative. The sample for this research is Consumer Cyclical subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2019 - 2021 period. The research data source uses secondary data from financial reports and company annual reports. The sampling technique was carried out using purposive sampling and a sample of 108 samples was obtained. This research uses a panel regression analysis test with a Random Effect Model. The results show that ESG disclosure has a significant influence on Financial Distress by showing a probability value lower than alpha 5%. The Director's Financial Skills variable is also proven to strengthen the relationship between ESG disclosure and Financial Distress with a profitability value of 0.000 or 5%  This research aims to examine the relationship between Environmental, Social and Governance disclosures on Financial Distress and Director's Financial Skills as a moderation. This research method is quantitative. The sample for this research is Consumer Cyclical subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2019 - 2021 period. The research data source uses secondary data from financial reports and company annual reports. The sampling technique was carried out using purposive sampling and a sample of 108 samples was obtained. This research uses a panel regression analysis test with a Random Effect Model. The results show that ESG disclosure has a significant influence on Financial Distress by showing a probability value lower than alpha 5%. The Director's Financial Skills variable is also proven to strengthen the relationship between ESG disclosure and Financial Distress with a profitability value of 0.000 or 5%

Impact of Women's Representation in Corporate Governance on Financial Performance of Sharia Banks in Indonesia

The study aims to analyze the impact of women's representation in corporate governance on the Islamic Commercial Banks performance in Indonesia during the period 2010-2022. The independent variables in this research include the women’s board of commissioners (BCWMN), women’s board of directors (BDWMN), women’s sharia supervisory board (SSBWMN), and women’s audit committee (ACWMN), with dependent variables being ROA and ROE. Data analysis employs panel data regression with the fixed effect Generalized Least Squares (GLS) model implemented through Stata version 17. The research findings indicate that BCWMN and BDWMN do not influence ROA but have a positive effect on ROE. Conversely, ACWMN negatively impacts both ROE and ROA, while their SSBWMN does not affect either ROE or ROA