KOMITE AUDIT DAN AUDIT REPORT DELAY: STUDI EMPIRIS PERUSAHAAN ENERGI DI INDONESIA

The audit committee is one of the crucial parties in achieving financial reporting timeliness because it supervises and monitors internal parties in compiling financial reports, supervises and monitors external parties in the independent audit process, and mediating problems between internal and external parties. The purpose of this research is to provide empirical evidence that audit committees characteristics impact audit report delay, especially in energy sector public companies. Multiple regression analysis is used to test the hypothesis. Using unbalanced panel data with a sample of 252 firm-year observations from companies listed on the IDX in 2017–2021, the result find that the audit committee size has a positive effect on audit report delay, while the academic audit committee has a negative effect on audit report delay, while the accounting/financial expertise audit committee has no significant effect on the audit report delay. This research contributes by adding to the literature regarding the characteristics of audit committees and their relation to audit report delay

EFEKTIVITAS BANTUAN UMKM DAN STRATEGI PENGUATAN UMKM DI KOTA MAGELANG

The condition of SMEs during the COVID-19 pandemic requires support from the government. So that the government provides assistance to keep MSMEs afloat. The research aims to determine the effectiveness of government assistance to MSMEs and determine the appropriate strengthening strategy. The research was conducted in Magelang City with the object of research, namely the recipients of BPUM assistance in 2021 as many as 32 respondents. The method of data collection was carried out by observation, interviews, and filling out questionnaires. The analysis in this study includes descriptive analysis, one sample chi-square test analysis, Wilcoxon-signed rank test analysis, and SWOT analysis. The results show different opportunities for each micro-enterprise in obtaining BPUM assistance based on the length of business, type of business, and type of product. Another finding is that BPUM assistance is effective in increasing micro-enterprises in terms of capital, production and added value. However, it is not effective in increasing the workforce. Strategies such as unique products, good relations with partners, mastery of digital marketing, promotion, improving the quality of human resources, innovation and utilization of tourism potential are the right strategies to implement

SUPPLIER SELECTION USING AHP-TOPSIS: CASE STUDY IN TAIGERSPRUNG RESTAURANT

The Taigersprung restaurant in Yogyakarta, operating in the food and beverage industry, plans to expand after two years of establishment. To meet the needs of the new branch, the restaurant needs to increase production but faces obstacles such as fluctuating raw material prices and issues with shrimp suppliers that do not meet quality standards. The restaurant aims to add shrimp suppliers by evaluating several potential ones. The lack of a structured supplier evaluation method makes choosing the best supplier challenging for the restaurant. This research aims to identify criteria for selecting shrimp suppliers and finding the best one. Through interviews with the restaurant owner and literature studies, the research utilizes the Analytical Hierarchy Process (AHP) and the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) methods. The research results indicate that quality criteria are the top priority in selecting shrimp suppliers, followed by price, delivery, service, and flexibility. Based on TOPSIS calculations, supplier B becomes the restaurant\u27s top priority for collaboration

DAPATKAH TEKNOLOGI INFORMASI MEMENGARUHI KINERJA PEREKONOMIAN? (SEBUAH KAJIAN SPILLOVER DI PULAU SUMATERA)

Mastery of information technology and improvement of human quality is one of the efforts to increase economic output in a region. This study aims to see the effect of information technology on the performance of economic\u27s achievement in Sumatera with the quality of population as a variable control, as well as the possibility of spatial effects between regions in it. The analysis uses panel data covering 154 districts/cities in Sumatera from 2011-2021. Scatterplot analysis and correlation matrix show a positive and strong correlation between the variables of information technology and HDI on economic performance. The results of the Global Moran and Local Moran tests also show a significant spatial effect in terms of the use of information technology and the GRDP per capita of districts/cities in Sumatera. In addition, hot-spots (high-high clusters), cold-spots (low-low clusters), and spatial outliers are formed and show a persistent pattern in 2011 and 2021. The spatial and nonspatial economic performance modeling also shows that computer use is a vital factor affecting regional performance in Sumatera. The spills-over effect that causes positive spatial interactions also indicates that economic progress in an area will affect economic progress in adjacent areas.

ANALISIS PERBANDINGAN KUALITAS PROMOSI, KERAGAMAN PRODUK DAN KEMUDAHAN PENGGUNAAN ANTARA E-COMMERCE SHOPEE DAN TOKOPEDIA

Shopping online through e-commerce in Indonesia is currently growing rapidly. Such as Shopee, Tokopedia, Lazada, Bukalapak, Bli-bli and more. The purpose of this research is to find out whether there are differences in promotion, product diversity and ease of use between Shopee and Tokopedia, which are the pioneers of e-commerce in Indonesia. This research is included in the type of comparative research using quantitative methods. Data collections using a questionnaire with a Likert scale. The number of respondents reached was 300 respondents with a distribution of 150 respondents for each object. The sampling used in this research is purposive sampling which is included in non-probability sampling. While the analysis used is the Mann Whitney difference test with the help of SPSS software version 25. The results showed that only the promotion variable has a significant difference between Shopee and Tokopedia or Ho is accepted, with a significance of 0.04 which is less than 0.050. As for the variables of product diversity and ease of use, there is no significant difference. Each has a significance value of 0.326 for product diversity and 0.432 for ease of use which is greater than 0.050 so that Ho is rejected

APAKAH INSTITUSI PENTING UNTUK PERTUMBUHAN EKONOMI ? BUKTI EMPIRIS DARI ASEAN

Institutional quality plays an important role in supporting economic growth through the reduction of transaction costs. This study aims to analyse the effect of institutional quality on economic growth in ASEAN. The data used is a panel of ASEAN countries for the period 2002-2020. Three variables are used as proxies for institutional quality, namely regulatory quality, rule of law, and voice and accountability, while GDP per capita is a proxy for economic growth. Pooled least squares (PLS) was chosen to estimate the relationship between institutional quality and economic growth. The findings of this study show that all institutional quality variables have a significant effect on economic growth in ASEAN. Specifically, rule of law and voice and accountability exert a significantly positive impact on economic growth. However, it is noteworthy that the quality of regulatory frameworks exhibits a significantly negative impact on economic growth in the ASEAN region. The results of this study confirm the institutional role theory which shows that institutions play an important role in promoting economic growth. This study implies that the formulation of regulations or laws should not overlap so that the execution of regulations can run systematically. In addition, it is imperative to foster public participation as a means of government oversight and quality institutions can create a conducive climate for investment

"HAMKA-CCOUNTING": DEFINING THE PHILOSOPHY OF HAMKA\u27S POLITICAL ECONOMY OF ACCOUNTING

This research introduces "Hamka\u27s Political Economics of Accounting," reconceptualizing the Political Economy of Accounting (PEA) through Hamka\u27s political and economic philosophies. Hamka\u27s perspectives were profoundly integrated with his Islamic convictions, promoting social justice, economic parity, and political frameworks that adhere to Islamic principles. By utilizing literature documentation for data collection and a Kuhnian deconstruction process for analysis, the study identifies three core traits in Hamka\u27s revision of PEA: the imperative of addressing social conflicts and power dynamics in accounting, the importance of contextualizing accounting within specific cultural and organizational settings, and advocating for a more liberated perspective on the societal role of accounting. Hamka posits a universal principle that transcends national and cultural boundaries, advocating for a shared pursuit of justice and truth. This principle serves as a cornerstone, linking the political economy with societal issues and offering a novel lens for understanding the interplay between accounting practices and socio-political dynamics. This study contributes to the discourse on the political economy of accounting by providing a unique theoretical framework that integrates accounting practices within their broader socio-political contexts

PENGARUH INFRASTRUKTUR E-SPORTS TERHADAP PERTUMBUHAN EKONOMI NEGARA ASIA TENGGARA

This research discusses the influence of  infrastructure as a supporting factor for economic growth in Southeast Asian countries. This research uses a quantitative approach with data collection techniques through literature study. The data used is from 2016 to 2022. The independent variable data used in this research are: Number of Mobile Legends Players, Number of Mobile Legends Venues and Information and Communication Technology Development Index in Southeast Asian Countries. Then the dependent variable is National Income in Southeast Asian Countries. The research results show that the number of players variable has a significant effect on national income, the number of venues has no significant effect on national income, and the information and communication technology development index variable has a significant effect on the national income variable. Then, if viewed simultaneously, the variables number of players, number of venues and the information and communication technology development index on simultaneous have a significant effect on national income. These three variables have an influence on national income of 68%, while the deficiency of 32% is influenced by other variables outside the research

PENGARUH PENGAWASAN, TARIF CUKAI, DAN BATASAN MINIMUM HARGA JUAL ECERAN TERHADAP TANGKAPAN ROKOK ILEGAL

Illegal cigarettes are very dangerous, both for health and for state revenue, so DJBC, as the agency authorized to oversee the circulation of cigarettes, must catch illegal cigarettes to suppress the circulation of illegal cigarettes in the future. The purpose of this study was to determine the effect of supervision, excise tariffs, and minimum HJE limits on illegal cigarette catches in Indonesia. The authors carried out a descriptive analysis of the realization of supervision budget data, number of DJBC employees, excise rates, minimum retail selling price limits, and catches of illegal cigarettes. The authors obtained these data from the Directorate General of Customs and Excise and from the Central Bureau of Statistics. The result is that the increase in excise rates and the minimum HJE limit in Indonesia so far have not had a significant impact on illegal cigarette catches. The only thing the government can do to suppress the circulation of illegal cigarettes is to strengthen supervision by increasing the supervision budget and human resources, both in terms of quantity and quality. Tightening the overall supervision will be able to optimize the catch of illegal cigarettes and reduce the circulation of illegal cigarettes in the future

COVID-19, UPAH, DAN PENGANGGURAN: STUDI EMPIRIS DI INDONESIA

Unemployment is one of the problems faced by every country, and Indonesia is no exception. The opened unemployment rate during the Covid-19 pandemic increased dramatically compared to the previous year. Many factors affect the increase in the unemployment rate, one of which is wage policy. This study aims to analyze labor conditions in Indonesia before and during Covid-19 and analyze the effect of wages on unemployment before and during the pandemic in Indonesia. The analytical method used, namely the fixed effect model, with panel data for 12 years (2010-2021) in 33 provinces in Indonesia. The results obtained in general are that an increase in wages reduces unemployment, but if wages are increased during the Covid-19 pandemic, it will increase unemployment in Indonesia