THE EFFECT OF PROPPING ON THE PERFORMANCE OF MANUFACTURING COMPANIES IN INDONESIA

This study aims to find empirical evidence of the impact of propping- related party transactions on company performance. The research sample was manufacturing companies listed on the IDX during 2017-2019 which were determined by purposive sampling and using the Generalized Least Square panel data regression analysis technique (cross-section weights). The results showed that propping (related party transactions related to account payables) had a positive effect on financial performance and had a negative effect on the company's market performance. Propping (related party transactions related to other payables) had a positive effect on the company's financial performance but doesn’t an affect on the company's market performance. Meanwhile, propping (related party transactions related to liabilities other than account payables) had a negative effect on financial performance but had a positive effect on the company's market performance.

EFFECT OF REGIONAL ORIGINAL INCOME, BALANCED FUNDS, CAPITAL EXPENDITURE AND HUMAN DEVELOPMENT INDEX ON ECONOMIC GROWTH

This study aims to analyze the effect of Local Own Income, Balanced Funds, Capital Expenditures and Human Development Index on Economic Growth in Surakarta City 2010-2017.The method of determining the sample used in research is the saturated method. The analytical methodology used in the study was carried out with multiple regression with the SPSS 25 program. The results obtained from the research showed that local revenue, balanced funds and capital expenditures did not partially affect economic growth in the city of Surakarta during the 2010-2017 period. Meanwhile, the Human Development Index has a partial effect on Economic Growth in the City of Surakarta during the 2010-2017 period.

CORPORATE GOVERNANCE ANALYSIS OF QUALITY DISCLOSURE OF NON-FINANCIAL FINANCIAL STATEMENTS IN INDONESIA STOCK EXCHANGE COMPANIES

This study discusses the effect of profitability, company size, leverage, public ownership and type of auditor on the quality of financial statement disclosure of non-financial companies on the Indonesia Stock Exchange (IDX).Research population is companies in the Indonesia Stock Exchange in 2014-2018. The total population in the year of research was 627 companies and the samples that fit the criteria were 358 companies. Retrieval data was tested by using panel regression.From these results, it indicates the variable profitability have no significant on the quality of financial of financial statement disclosures (p=0,232 > 0,05). Company size has positive and significant effect on the quality of financial statement disclosures (p=0,002 < 0,05). Leverage does not significantly influence on the quality of financial statement disclosures (p=0,560 > 0,05). Community ownership does not significantly influence on the quality of financial statement disclosures (p=0,176 > 0,05). Type of auditor has positive and significant effect on the quality of financial statement disclosures (p=0,018 < 0,05).

DETERMINANTS OF AGRICULTURAL CORPORATE CSR DISCLOSURE ON BEI

This study aims to determine the effect of profitability, leverage, and media exposure on CSR in agricultural companies listed on the IDX in 2015 - 2019. Sampling using purposive sampling technique as many as 15 companies with a span of time observations made for 5 years and selected as many as 75 objects of observation. The data analysis technique used multiple linear regression analysis with the help of the SPSS program. The results of this study indicate that profitability does not affect CSR disclosure, leverage does not affect CSR disclosure, while media exposure affects CSR disclosure.

DEPARTMEN OF INCOME, SOCIALIZATION, TAXPAYER AWARENESS, AND TAX SANCTION TOWARD COMPLIANCE LAND AND BUILDING TAX PAYMENT AT DUKUH PENGKOL

This study aims to analyze the factors that influence compliance with land and building tax payments. The independent variables used are income, socialization, taxpayer awareness, and tax sanctions. This research was conducted on land and building taxpayers who are in Dukuh Pengkol. The method used in the collection of samples is purposive sampling with a sample size of 91 taxpayers. In collecting data using a questionnaire that is distributed using google form. The analytical tool used in this study is multiple linear regression and processed using SPPS Ver. 22.0. The results of this study indicate that, taxpayer income, taxpayer awareness, and tax sanctions have a significant and significant effect on compliance with land and building tax payments in DukuhPengkol. Meanwhile, tax socialization had no effect on compliance with land and building tax payments at Dukuh Pengkol.

THE EFFECT OF FREE FLOAT RATIO AND PROFITABILITY ON STOCK PRICE

The Indonesian Stock Exchange in supporting and increasing the confidence of stock investors, it is deemed necessary to apply the Free Float as an adaptation to the market capacity used in calculating the LQ45 and IDX30 Indices in 2019. Free float is the total shares whose ownership is less than 5% based on data from PT Kustodion Sentral Indonesian Securities. Changes in LQ45 and IDX30 Index Methodology were announced by the IDX in the announcement letter attached to the IDX website with IDX letter number No: Pebng-00893 / BELOPP / 11-2018 dated 23 November 2018). The discussion in this research is whether share prices can be affected by , Free float ratios, and profitability ratios which include ROE, ROA and EPS in companies listed on the LQ45 index for the period 2015-2019. The population in this research is the corporations listed on the LQ45 index. The sample collection technique used purposive sampling, with a total of 19 companies. Multiple linear regression analysis is used by researchers as an analytical tool. Multiple linear regression analysis shows that the stock price (Y) is not affected by the free float ratio (X1) and ROA (X3). ROE (X3) affects the stock price (Y) negatively, while the stock price is positively affected by EPS (X4). The results in the determination coefficient table, the adjusted R² value is 0.633, so that the dependent variable, namely the stock price, is simultaneously affected by the independent variables, namely the Free Float Ratio, ROE, ROA and EPS with a value of 63.3%, while 36.7% is affected by the variables in outside of this research.

BASAMO SAMARINDA'S HERBAL AND HERBAL HEALTH BUSINESS IN THE MIDST OF THE PANDEMIC COVID-19

The Covid-19 pandemic has had a broad impact on all sectors of life in Indonesia, including the economic sector. Not a few business sectors are experiencing losses and even bankruptcy. Therefore, business actors must be able to implement and develop certain strategies in order to survive and gain profits both in the midst of the pandemic storm and after the Covid-19 pandemic. This study aims to obtain information about the strategies of Herbal and Herbal Medicine business players in Sehat Basamo in the midst of the Covid-19 pandemic. This study uses a qualitative design with a case study approach. Research informants are sellers of herbs and herbal medicine Sehat Basamo as many as 4 people who were selected by purposive sampling. In addition, 4 informants were selected who are loyal customers at the Sehat Basamo outlet. The research was carried out in March-April 2021 at four locations of Sehat Basamo outlets in Samarinda City. The data and information obtained were then analyzed qualitatively. The results of the study obtained information that all Healthy Basamo herbal and herbal outlets and customers who visited Sehat Basamo outlets complied with the Covid-19 health protocol according to the government's appeal in controlling the spread of the Covid-19 rate. In addition to complying with health protocols, the Herbal and herbal medicine business of Sehat Basamo has also been proven to be able to survive in the midst of a pandemic and even continue to benefit from the sales of its products. The success of the owner of the Healthy Basamo herbal and herbal outlet in maintaining business continuity and still making profits in the midst of the Covid-19 pandemic by implementing a strategy that is consistent attitude in product presentation, not increasing product prices, friendliness and courtesy of sellers and ensuring the availability of product supply. Sales of herbal and herbal products from Sehat Basamo are carried out face-to-face with buyers and the financial accounting management is still manual. Therefore, sellers of Herbal and Jamu Sehat Basamo can take advantage of currently available technology and information both to increase product sales results and in managing digital-based business financial accounting (digital accounting) which is available in various application software.

COVID-19 PANDEMIC: ITS IMPACT ON THE EXISTENCE OF BUSINESS ACTORS IN TRADITIONAL MARKETS

Currently, the World is hit by the COVID-19 pandemic. The impact of this pandemic, is not only life threatening, but also has an economic downturn that is evenly distributed in almost all countries, including Indonesia. This study aims to determine and analyze the impact of the COVID-19 pandemic on the existence of business actors in traditional markets. The polls and samples of this study were chicken and egg traders at Manonda Central Market, Palu. Primary data was obtained through distributing questionnaires to research respondents. Based on the results of descriptive analysis and test one-way anova, it was found that there were differences in profit, sales turnover, and the number of buyers before and during the COVID-19 pandemic. This means that the COVID-19 pandemic threatens the existence of business actors in traditional markets. This research is useful for policy makers in maintaining the existence of business actors during the current COVID-19 pandemic

ACCOUNTING STANDARDS FOR FIXED ASSETS OF U.S. GAAP AND IFRS: COVID-19 PANDEMIC AND EARNINGS MANAGEMENT PERSPECTIVES

FASB and IASB have differences in setting the accounting standard for fixed asset. The FASB does not allow firms to restore the asset value that has been written down, while the IASB allow companies to recover the asset values that has been written down. These differences have distinct implication to depict the COVID-19 pandemic phenomenon and prevent earnings management that will affect the qualitative characteristics of the faithful representation. Therefore, this study aims to analyze the fixed asset accounting standards of U.S. GAAP or IFRS which is more optimal to improve the faithful representation in the case of the COVID-19 pandemic and earnings management. Based on an analysis of the theory and literature review, this study conclude that the fixed assets accounting standard of IFRS is more optimal to represent the COVID-19 pandemic faithfully than that of U.S. GAAP. This is because IFRS allows for recovery of impairment losses. In addition, the fixed asset accounting standard of U.S. GAAP is more optimal than that of IFRS for preventing earnings management so as to improve the quality of faithful representation of the fixed asset value. This is because the fair value measurement for fixed assets involves estimation and subjectivity of the asset appraiser enhancing the possibility of earnings management.

DELIVERING GAMIFICATION TO OVERCOME FINANCIAL PROBLEMS DURING A PANDEMIC

Gamification is a game design in a non-game context that can be applied to the UMKM business. This study investigates how gamification strategies can play a role in entrepreneurial behavior on attitudes, subjective norms and behavior control, and entrepreneurship education through self-efficacy, experience, and program involvement. The method in this study used a qualitative research strategy with a sample of 442 respondents. First, the root of the problem is reviewed from the literature review and strengthened by collecting data from the in-depth interview process. Furthermore, the data is processed using the Nvivo 12 application with word similarity analysis then the results of the study are used as a reference and conclusion through the data obtained. Finally, based on these results, research contributions are used to answer problems in the Organization's role to solve the relationship between gamification strategies for employee performance in improving entrepreneurial behavior and strengthening entrepreneurial education activities. The findings in this study indicate that the application of gamification with a total percentage of 100% can be used as a strategy for UMKM business recovery in the new normal era as a whole on each element that supports each other to have an impact on motivation, behavior change and psychological effects.