PELAPORAN KERUGIAN PENURUNAN NILAI GOODWILL SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN

This study objective is to examine the determinants of the firm’s tendency to report goodwill impairment losses and it’s impact on the value of the firms. The agency theory states that managers may take some advantages of information asymmetry and utilize the accounting methods choice for private motives. Consistent with the theory, the new accounting standard for goodwill has given some flexibilities to managers to act opportunistic. On the other hand, the signaling theory explains that goodwill impairment losses is considered as bad news by investors because it relates to the decrease of the firm’s ability to generate cash inflow in the future, that will ultimately affect the value of the firm.We find that the reporting incentive (income smoothing), firm performance, `and auditor quality affects the firm’s tendency to report goodwill impairment loss, while the debt covenant does not affect the firm’s tendency to report goodwill impairment loss. We also find that reported goodwill impairment loss affects the firm’s value

IMPROVEMENT OF TEACHER’S ORGANIZATIONAL CITIZENSHIP BEHAVIOR THROUGH TRANSFORMATIONAL LEADERSHIP DEVELOPMENT AND INTERPERSONAL COMMUNICATIONS

The purpose of this study is to show Teacher’s Organizational Citizenship Behavior (OCB) that can be improved by examining variables such as Transformational Leadership and Interpersonal Communication. This study uses a survey method with a correlational approach. The number of samples used was 104 people by using proportional random sampling technique. Based on the results of the study it is concluded that: (1) there is a very significant positive relationship between the Principal Transformational Leadership and Organizational Citizenship Behavior of teachers with a simple linear regression equation Ŷ = 99.53 + 0.32 X1 and the correlation coefficient value ry.1 = 0.417. The coefficient of determination r2y.1 = 0.174 means that the Transformational Leadership (X1) contributes to the teacher's Organizational Citizenship Behavior by 17.40%, (2) there is a very significant positive relationship between Interpersonal Communication with Organizational Citizenship Behavior teachers with simple linear regression equations Ŷ = 100.44 + 0.29 X2 and the correlation coefficient ry.2 = 0.349, and the coefficient of determination r2y.2 = 0.116 which means that the contribution of Interpersonal Communication (X2) to the Organizational Citizenship Behavior of the teacher is 19.60%,  (3) there is a very significant positive relationship between Transformational Leadership and Interpersonal Communication together with the Organizational Citizenship Behavior of teachers with the multiple linear regression equation Ŷ = 77.25 +0.27 X1 +0.21 X2 and the correlation coefficient value ry.12 = 0.152. The coefficient of determination r2y.12 = 0.390 means that the Principal Transformational Leadership (X1) and Interpersonal Communication (X2) together contribute to the Organizational Citizenship Behavior of teachers (Y) by 15.20%

THE IMPACT OF CORPORATE INCOME TAX AND TAX HOLIDAY POLICY ON DIRECT FOREIGN INVESTMENT IN INDONESIA

Foreign investment has an important influence on a country's economy, it is also considered to be more resilient to crises because investors generally have a long-term perspective when investing in a country. However, the economic crisis in Indonesia caused the inflow of foreign direct investment to experience a drastic decline which led to a slowdown in economic growth in Indonesia. To increase interest in foreign investment in Indonesia again, it is necessary to have an incentive policy in order to attract foreign investors. Therefore, this study aims to examine whether the corporate income tax rate set by the government and the tax holiday policy determine foreign direct investment. Based on purposive sampling, a sample of 38 foreign direct investment inflows from 1981-2018 was obtained. The results show that the corporate income tax rate has a significant negative effect on foreign direct investment, but the tax holiday is not proven to have an effect on foreign direct investment. The results of this study indicate that in determining tax rules and policies, especially corporate income tax rates, it is necessary to consider the interests of foreign investors in order to attract more foreign direct investment to Indonesia

PENGARUH MODAL INTELEKTUAL, KINERJA KEUANGAN, INVESTASI PADA RISET DAN PENGEMBANGAN TERHADAP NILAI PERUSAHAAN (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)

Abstract. One of the issues that are important to the company's management is to identify the trigger value of the company. Intellectual capital becomes one of the things that become an important discussion to increase the value of a company in addition to other than financial performance and investment in research and development. Ownership of the company both institutional and managerial through its oversight function to strengthen the influence of intellectual capital on corporate value is, therefore, the purpose of this study was to examine the effect of intellectual capital, financial performance as well as investments in research and development to corporate value. In addition, this study also tested whether the ownership of both institutional and managerial company can strengthen the effect of intellectual capital on firm value. This study uses a sample of 16 companies for the period 2008-2012. Testing the hypothesis of the study used multiple linear regression models for the interaction of moderating variables. Research results show that the variable intellectual capital, profitability, and investments in research and development having a positive on corporate value, while financial performance is measured by leverage had no effect on the value of the company. In addition, this study proves that the ownership of company shares by managerial and institutional weaken the influence of intellectual capital on firm value. Keywords. firm value; intellectual capital; financial performance; investment in research and development, Abstrak. Salah satu isu yang penting bagi manajemen perusahaan adalah mengidentifikasi pemicu nilai perusahaan. Modal intelektual menjadi salah satu hal yang menjadi pembahasan penting untuk meningkatkan nilai sebuah perusahaan disamping selain kinerja keuangan dan investasi pada riset dan pengembangan. Kepemilikan perusahaan baik institusional maupun manajerial melalui fungsi pengawasannya dapat memperkuat pengaruh modal intelektual terhadap nilai perusahaan oleh karena itu tujuan penelitian ini adalah untuk menguji pengaruh modal intelektual, kinerja keuangan serta investasi pada riset dan pengembangan terhadap nilai perusahaan. Selain itu penelitian ini juga menguji apakah kepemilikan perusahan baik institusional maupun manajerial dapat memperkuat pengaruh modal intelektual terhadap nilai perusahaan. Penelitian ini menggunakan 16 sampel perusahaan untuk periode 2008-2012. Pengujian hipotesis penelitian digunakan uji regresi linear berganda dengan model interaksi untuk variabel pemoderasi. hasil penelitian menunjukan bahwa variabel modal intelektual, profitabilitas (kinerja Keuangan) serta investasi pada riset dan pengembangan berpegaruh positif terhadap nilai perusahaan, sedangkan kinerja keuangan yang diukur oleh leverage tidak berpengaruh pada nilai perusahaan. Selain itu, penelitian ini membuktikan bahwa kepemilikan saham perusahaan oleh manajerial dan institusional memperlemah pengaruh modal intelektual terhadap nilai perusahaan. Kata Kunci. nilai perusahaan; modal intelektual; kinerja keuangan; investasi pada riset dan pengembangan

The Dhikir and Prayer Therapy on Reducing Blood Pressure in Hypertension Patients: Systematic Literature Review

Hypertension can lead to a variety of consequences, including death. Alternative therapies, such as Dhikr and prayer therapy, have emerged as a response to the negative effects of medications used to treat hypertension. The therapy of Dhikr and prayer worked by inhibiting sympathetic nerve dominance and activating parasympathetic nerves, resulting in a soothing effect. The goal of this paper was to conduct a literature search to determine the effectiveness of Dhikr therapy and prayer in lowering blood pressure in hypertension patients. The method involved investigating evidence published in electronic data from Google Scholar and Semantic Scholar. Using Publish or Perish, we searched for data from 2018 to 2023 using the terms "Dhikr therapy," "prayer therapy," and "hypertension." Using the Prisma Strategy flow chart, 11 relevant journals were eligible out of 352. The results showed that when a person recites Dhikr by focusing on words or sentences of prayer that are repeated with a regular rhythm, accompanied by an attitude of surrender to God, the individual will experience relaxation. This relaxed state could control the nervous system, which is responsible for regulating blood pressure in hypertensive patients leading to a decrease in blood pressure. Dhikr and prayer therapy are effective in reducing blood pressure in hypertensive patients. Recommendations suggest that Dhikr and prayer therapy can be applied as an alternative treatment for hypertension

SISTEM MATO SEBAGAI MODEL MANAJEMEN PENGELOLAAN UMKM DI ERA NEW NORMAL: PROGRAM PELATIHAN DAN PENDAMPINGAN BERKELANJUTAN BAGI USAHA MIKRO KECIL DAN MENENGAH (UMKM) ANGGOTA KOPERASI GARUDAYAKSA DI JAKARTA SELATAN

Pelaksanaan program pelatihan dan pendampingan berkelanjutan yang diadakan bagi pengurus dan anggota Koperasi Garudayaksa Nusantara dengan tema sistem mato sebagai model manajemen pengelolaan UMKM pada era new normal bertujuan untuk memberikan pemahaman  bagi hasil sistem mato sebagai model alternatif manajemen UMKM. Dengan begitu pelaku UMKM  mampu memperkirakan bagaimana penerapan dan sistem perhitungannya apabila diterapkan ke dalam UMKM.  Pelatihan yang dilakukan bersama Koperasi Garudayaksa Nusantara merupakan bentuk pengabdian masyarakat bagi dosen-dosen, khususnya staf dosen Akuntansi Institut Bisnis dan Informatika Kwik Kian Gie dalam menerapkan Tri Dharma Perguruan Tinggi. Pelaksanaan pelatihan ini bermanfaat sebagai pengertian, pemahaman dan wawasan apabila pelaku usaha UMKM ingin mengubah atau mengadopsi sistem manajemen baru bagi usahanya. Sehingga pelaku usaha UMKM dapat menyesuaikan manajemen usahanya dalam menghadapi era new norma

ENHANCING TEENAGERS’ KNOWLEDGE ABOUT MENARCHE CARE IN ELEMENTARY SCHOOL AGE THROUGH AUDIOVISUAL MEDIA

Teenagers are defined as the transition period from childhood to adulthood. In Indonesia, according to population projection data (2014), the number of teenagers reaches around 65 million or 25 percent over the 255 million population (Ministry of Health, 2015). In the 2014-2019 health development target, teenager reproductive problems are one of the biggest issues that must be a concern, one of which is the understanding of menarche or menstruation experienced. Data shows that a quarter of teens never talks about menstruation before experiencing menarche. Insufficient knowledge about menarche causes anxiety problems in adolescents, unpreparedness in dealing with menarche, and poor personal hygiene during menstruation which can have an impact on reproductive health. Based on this analysis, it is considered important to carry out community service to improve understanding and knowledge of menarche care at elementary school age. Audiovisual teaching media was used as a material and method. The sample size for community services was 50 participants, from 4 to 6-grade students. A self-administered questionnaire was used for pre and post-test data collection. The results showed differences between pre and post-test about knowledge of menarche care. Before applying the community service, there were 18% of girls were aware of menarche and menstrual hygiene. Meanwhile, the post-test result showed an improvement to 64%. Significant differences were observed among girls in terms of knowledge and perception related to menarche care. The promotion of health through education is expected to be able to increase the knowledge of young girls, so they can achieve both physical and psychological care and health

PAJAK TANGGUHAN: RELEVANSI NILAI DAN PENDETEKSIAN MANAJEMEN LABA

The rules relating to deferred tax disclosure have experienced rapid improvements, both in IFRS, US GAAP, and accounting standards in Indonesia. However, the usefulness of deferred tax accounting is still a matter of debate. Many argue that the low informative value of deferred tax is related to the uncertainty of its implications for cash flows, so that users of financial statements tend to ignore deferred tax information. Empirical evidence on the value relevance of deferred tax information is still not conclusive. However, several recent research results show that in addition to having value relevance, deferred tax information is considered to be able to detect earnings management practices. This study aims to re-examine whether deferred tax information has value relevance and can be used to detect earnings management? By using the judgment sampling method, 70 manufacturing companies were obtained during the 2010-2019 period. The results of this study indicate that deferred tax information is relevant in making investment decisions and is a significant indicator for detecting earnings management practices

PELAPORAN KERUGIAN PENURUNAN NILAI GOODWILL SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN

This study objective is to examine the determinants of the firm’s tendency to report goodwill impairment losses and it’s impact on the value of the firms. The agency theory states that managers may take some advantages of information asymmetry and utilize the accounting methods choice for private motives. Consistent with the theory, the new accounting standard for goodwill has given some flexibilities to managers to act opportunistic. On the other hand, the signaling theory explains that goodwill impairment losses is considered as bad news by investors because it relates to the decrease of the firm’s ability to generate cash inflow in the future, that will ultimately affect the value of the firm.We find that the reporting incentive (income smoothing), firm performance, `and auditor quality affects the firm’s tendency to report goodwill impairment loss, while the debt covenant does not affect the firm’s tendency to report goodwill impairment loss. We also find that reported goodwill impairment loss affects the firm’s value

Value Relevance of Firms’ Reportable Segment Profit or Loss Reconciliation

Objective – The International Financial Reporting Standards (IFRS) No.8 adopted in Indonesian GAAP (Statement No. 5, 2012) requires a company to provide a reconciliation of the total of the reportable segments’ profit or loss of the firm’s profit or loss. The objective of this standard is to improve the value relevance of information in the financial statement. This study aims to investigate the value relevance of the segment reconciliation and the determinants of segment income dissimilarity, i.e. agency cost, proprietary cost, and audit quality. Methodology/Technique – Data used in this study was a secondary data obtained from 142 manufacturing companies listed in Indonesia Stock Exchange (IDX) for the period 2009 to 2013. Purposive sampling method yielded 59 firms. Two research models were used to test proposed hypotheses. Findings – The results show reconciliation of total of segments’ profit or loss of the firms’ profit or loss positively affects the market value of equity; this means segments’ reconciliation disclosure has value relevance for the investment decisions. In addition, this paper provides evidence that audit quality negatively affects the segment income dissimilarity, while agency cost and proprietary cost have no effect. This is consistent with hypothesis that firms audited by the Big Four tend to avoid disclosure of dissimilarity between firms profit or loss and segment profit or loss. Novelty – Our findings show that audit quality (Big 4 accounting firms) plays an important role in reducing dissimilarity between the sum of segment profit and firm profit (segment profit dissimilarity)