Tendensi Kinerja dan Proyeksi Pertumbuhan Bisnis Asuransi di Masa Depan

Penelitian ini bertujuan untuk menganalisis tendensi kinerja dalam laba yang dilaporkan oleh perusahaan asuransi di Indonesia dan memproyeksikan pertumbuhan bisnisnya di masa depan. Sampel penelitian ini terdiri dari perusahaan asuransi yang terdaftar di Bursa Efek Indonesia dan laporan keuangan menggunakan data periode 2013-2018. Variabel penelitian diuji menggunakan model efek signifikansi logistik. Temuan penelitian ini mengungkapkan bahwa rerata tendensi kinerja perusahaan asuransi menyimpang dari laba aktualnya dan rerata prospek bisnisnya diproyesikan mengalami laju pertumbuhan negatif di masa mendatang. Berdasarkan pada uji efek signifikansi, hasilnya menemukan bahwa laba perusahaan asuransi yang dilaporkan menyimpang cenderung melemahkan pertumbuhan bisnis.Kata kunci: Bisnis Asuransi; Laba; Pertumbuhan

DETERMINAN OPTIMALISASI PEMANFAATAN ASET KEMENTERIAN KEUANGAN PADA SATUAN KERJA WILAYAH SULAWESI SELATAN

Penelitian ini bertujuan untuk menentukan dimensi optimalisasi pemanfaatan aset pada Kementerian Keuangan. Populasi dalam penelitian ini adalah Pegawai Negeri Sipil (PNS) yang berkompoten dalam pengelolaan aset di satuan kerja masing-masing. Sampel berjumlah 76 orang yang terdiri dari Kasubag Umum berjumlah 38 orang dan Pengurus atau Pengelola Barang berjumlah 38 orang. Hasil penelitian ini menunjukkan bahwa optimalisasi pemanfaatan aset signifikan dipengaruhi oleh inventarisasi aset, pengawasan dan pengendalian serta penilaian aset. Dengan demikian, Determinan optimalisasi pemanfaatan aset terdiri dari inventarisasi aset, pengawasan dan pengendalian serta penilaian aset

The Involvement of Firms in Helping Fight the Pandemic of COVID-19 : Evidence from Indonesia

The purpose of this study is to demonstrate the magnitude of firms socially involved in helping fight the pandemic of COVID-19. This study highlights 680 go public firms in Indonesia. The content analysis is used to find the information of firms’ social involvement. The result point of this study demonstrates that from 680 go public firms listed during the pandemic, there are only seven and one-half percent of companies involved in combating the coronavirus outbreak. Firms provide the donation including funds, free internet services, nutrition products, masks, and medical supplies. They have recognized their social  involvement as the form of corporate social responsibilit

Pengaruh Diversifikasi Produk, Struktur Modal, Perputaran Modal Kerja, dan Ukuran Perusahaan terhadap Profitabilitas Perusahaan

This study aims to examine the effect of Product Diversification, Capital Structure, Working Capital Turnover, and Company Size on Profitability of Telecommunication Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2020 period partially and simultaneously.  The data used is secondary data which is accessed through the website www.idx.co.id.  The sampling technique in this study is a saturated sample/census, where all the population is used as a sample consisting of 5 telecommunications sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2020 period.  The data analysis used is panel data regression with the help of the Eviews 9 tool. The results show that, partially, product diversification and working capital turnover have no significant effect on profitability.  While the capital structure and size of the company have a significant effect on profitability.  While simultaneously all independent variables affect the dependent variable, with a coefficient of determination of 65.27%.Penelitian ini bertujuan untuk menguji pengaruh Diversifikasi  Produk, Struktur Modal, Perputaran Modal Kerja, dan Ukuran Perusahaan terhadap Profitabilitas pada Perusahaan Sub Sektor Telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2020 secara parsial dan simultan. Data yang digunakan adalah data sekunder yang diakses melalui situs www.idx.co.id.  Teknik penentuan sampel dalam penelitian ini adalah sampel jenuh/sensus, dimana semua populasi dijadikan sampel yang terdiri  dari  5 perusahaan sub sektor telekomunikasi  yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2020. Analisis data yang digunakan adalah regresi data panel dengan bantuan alat Eviews 9. Hasil penelitian menunjukkan bahwa, secara parsial Diversifikasi  Produk dan Perputaran Modal Kerja berpengaruh tidak signifikan terhadap profitabilitas.  Sedangkan Struktur Modal dan Ukuran perusahaan berpengaruh signifikan terhadap profitabilitas. Sedangkan secara simultan semua variabel independen berpengaruh signifikan terhadap variabel dependen, dengan koefisien determinasi sebesar 65,27%

Pemberdayaan Masyarakat Pengolah Gula Aren Menuju Kemadirian Ekonomi dan Berdaya Saing di Desa Lamondape Kecamatan Polinggona Kabupaten Kolaka

Kegiatan perekonomian masyarakat tergantung sarana prasarana sebagai pendukung dan ketrampilan yang dimiliki. Kegiatan perekonomian masyarakat yang tidak stabil menimbulkan pendapatan masyarakat dibawah garis kemiskinan. Potensi sumberdaya alam dan potensi sosial ekonomi yang dapat dimanfaatkan untuk meningkatkan pendapatan masyarakat. Salah satu potensi sumber daya alam yaitu tanaman aren yang diolah menjadi gula aren. Mitra sasaran yang dilibatkan adalah Kelompok Pengolah Gula Aren Desa Lamondape (produktif secara ekonomi) dan Kelompok Karang Taruna Malitutue (non produktif secara ekonomi). Permasalahan kelompok pengolah gula aren yaitu pada bidang produksi, pemasaran dan manajemen usaha. Permasalahan kelompok karang taruna malitutue yaitu pada bidang pendidikan dan ekonomi. Kegiatan pemberdayaan Kosabangsa melakukan pelatihan dan pendampingan terkait perancangan model bisnis marketplace melalui pemanfataan teknologi digital, Model Kelembagaan Quadruple Helix, dan model pengembangan usaha melalui diversifikasi produk dan rekayasa cetakan serta kemasan. Hal ini dapat memberikan dampak peningkatan jumlah penjualan gula aren, peningkatan pendapatan pelaku usaha gula aren dan memperluas wilayah penjualan produk gula aren dan sebagai pengembangan Produk Unggulan Desa (PUD) khususnya untuk komoditi aren dan produk olahan gula aren. Upaya ini bertujuan untuk produktifitas pengolah gula aren dan kelompok karang taruna dalam rangka meningkatkan pendapatan menuju ekonomi mandiri serta memiliki daya saing

Analisis Koreksi Fiskal Atas Laporan Keuangan Komersial Pada PT (Persero) Kima Di Makassar

vi, 80 hlm, lam

Forecasting the Prospect of the Future Business Growth and Detecting Distorted Earnings in Public Insurance Industry: The Voice from Indonesia

Insurance firms nowadays become a highlight for society after some cases of payment failure in Indonesia occur such as Jiwasraya, and Bumi Putera. It may decrease public trust in the prospect of the insurance business in the future. This research aims to demonstrate the future growth of the insurance business performances in Indonesia and detect distorted earnings. Afterward, the future growth yielded by firms between distorted and non-distorted earnings is tested in this research. The sample was public insurance firms in Indonesia. Financial data were analyzed using Autoregressive Integrated Moving Average (ARIMA) for forecasting future growth, meanwhile, the nexus between variables was tested using a logistic regression model of panel data. The result found that the prospect of insurance firms will be growing with positive and negative values. They will pull through the ups and downs of business over the period of 2021 to 2027. This research further detected the distorted earnings in the insurance business performances and found that the future growth yielded by firms with distorted earnings has no difference from non-distorted earnings. The finding is addressed to the insurance companies as input. They need to prepare their business from now by increasing their performance. This finding is considered as the means of rebuilding their trust in the growth of the insurance business and providing the answer to society regarding the insurance business prospect in the future

Efficient or Opportunistic: An Empirical Test of Managerial Discretion of Islamic Banking in Reporting The Earnings

Managers are responsible for the decision-making related to financial information. They make financial reporting incentives to manage financial data, including the earnings. Banks under Islamic principles seem to affect the probability of problematic managerial behavior in determining earnings. This study determines whether Islamic banking managers' discretion in reporting earnings is efficient or opportunistic. The sample of this study was Islamic commercial banks in Indonesia. The data was obtained from Bank Indonesia and Financial Services Authority. Their financial statements from 2010 to 2016 were analyzed using Moderated Regression Analysis. As reported by the analysis results, managers in Islamic banking are efficient in their discretion while reporting their earnings. Managers tend to level down their earnings when the profitability is exceptionally high at the current earning and movie it to the future earning making the profitability of Islamic banks seem stable.

Efficient or Opportunistic: An Empirical Test of Managerial Discretion of Islamic Banking in Reporting The Earnings

Managers are responsible for the decision-making related to financial information. They make financial reporting incentives to manage financial data, including the earnings. Banks under Islamic principles seem to affect the probability of problematic managerial behavior in determining earnings. This study determines whether Islamic banking managers' discretion in reporting earnings is efficient or opportunistic. The sample of this study was Islamic commercial banks in Indonesia. The data was obtained from Bank Indonesia and Financial Services Authority. Their financial statements from 2010 to 2016 were analyzed using Moderated Regression Analysis. As reported by the analysis results, managers in Islamic banking are efficient in their discretion while reporting their earnings. Managers tend to level down their earnings when the profitability is exceptionally high at the current earning and movie it to the future earning making the profitability of Islamic banks seem stable.

Do Environmental Compliances Reduce Agricultural Profitability? An Inference from Indonesia

This research seeks to find the effect of environmental compliances on profitability in the agricultural business sector. This research is quantitative by testing the nexus between environmental compliances (environmental cost and reputational incentive) and agricultural profitability. The sample of this study identified agricultural public firms in Indonesia including five sub-sectors consisting of farming, fisheries, livestock, plantation, and forestry. Financial statements and annual reports in terms of the environment were utilized in this research. Final samples were 12 public agricultural companies. The research model was analysed using the regression with common, fixed and random effect models and were checked the robustness using Generalized Method of Moment (GMM). The result of this research found no effects on the nexus between environmental cost and profitability. It indicates that the environmental cost spent by agricultural firms doesn’t reduce the profitability. The emerging effect can be found on reputational incentive leading the increase into the extent of agricultural profitability both return on assets and return on equity