International Proceeding of Law and Economic

LEGAL PROTECTION FOR VICTIMS IN AGREEMENT ON ONLINE LOAN SHARKS PRACTICE IN INDONESIA

2020-12-05T11:01:41+07:00

Indonesia's economic growth is currently experiencing tidal economic growth. During this pandemic, Indonesia's economic conditions have become very unstable. One means to improve the social economy in a country is by providing loans from official financial institutions in the form of money or capital to people in need. However, in practice, this situation used by unscrupulous persons (loan sharks) to obtain a large profit, by providing funds/capital for people who need it with a simple and easy condition, but requiring high interest and high risk and adversely affect society when unable to fulfill a required agreement. Nowadays the practice of loan sharks in the community has evolved considerably along with the development or advancement of technology. The former borrower must meet directly with the lender (loan sharks). Now the practice of the moneylenders already "online" the emergence of financial services based on digital technology or financial technology (fintech). The problem arising from the practice of Loan Sharks has been very much in the midst of Indonesian society, such as acts of harassment / unlawful acts in billing to borrowers. Of course, the presence of the country needed to provide legal certainty to achieve order and justice in society. Therefore, this research focuses highlights on the validity of the agreement that is the basis of the legal relationship between borrowers and the lender; The legal consequences of such agreement; and legal protection for victims in agreement on the practice of online loan sharks in Indonesia. The research used is normative juridical research, with a statutory approach and a conceptual approach. This research can be known criteria of a valid agreement so that can be determined legal protection efforts that can be given to victims due to the agreement on the practice of online loan sharks.

GOVERNMENT POLICY IN MANAGING SUGAR PRICES IN THE PANDEMIC COVID 19

2020-12-05T12:27:12+07:00

In 2019 the world was hit by the health disaster Covid 19. If you look at the 37th WHO Report on the situation of the first Covid 19 in China on December 8, 2019. The food sector, a commodity that many people consume is rice, sugar, flour and soybeans. The Covid 19 impact also affected North Sumatra specifically regarding food. One of the basic needs of the people is related to sugar consumption. Sugar prices are rising and the lack of sugar supply is complained by the community. In North Sumatra. The problem in this research is how the government policy in dealing with the price of sugar during the Covid 19 pandemic and the factors of rising sugar prices. The discussion in this research is the Government to establish a policy of large-scale social restrictions (PSBB). This policy is also the situation in Government Regulation Number 21 of 2020 concerning Large-scale Social Restrictions and Presidential Decree Number 11 of 2020 Determination of the Covid Public Health Emergency 19. The occurrence of the Regional Quarantine (Lockdown) caused the phenomenon of home employees, termination of employment (PHK) and various companies start to go bankrupt. Based on data from the Ministry of Manpower (Kemnaker) in 2020, the number of workers formulated and laid off during the pandemic has reached 1,943,916 people from 114,340 companies.

LEGAL REVIEW OF LATE PAYMENT OF SYNDICATED BANK CREDIT AGREEMENTS DUE TO COVID-19

2020-12-05T11:20:09+07:00

Lenders in the form of loans provided by domestic or foreign lenders or banks. The lenders formed a syndication together to fund the borrower's business operations. The choice of law and the choice forum chosen largely determine the legal form for each party. How to arrange syndicated loans in Indonesia involving domestic and foreign bank participants, and the implementation of collateral in the implementation of syndicated loan agreements with banks? This type of research is normative, and prescriptive in law, providing legal arguments for international syndicated loan approvals in the framework of providing legal protection to lenders. The data used are secondary data obtained through literature study and analyzed qualitatively. International syndicated loan arrangements according to law in Indonesia do not apply legal lending limit if a primary bank is provided as a major bank that is included in one of the 200 (two hundred) major global banks determined by the banker's almanac. With the rise of the Covid-19 pendemik case, it has become a problem of delays in credit payments, including declining syndicated loan payments from domestic and foreign banks. The consideration of this paper is the question of syndicated loans in Indonesia involving domestic and foreign banks and also the implementation of legal options, Jurisdiction of Settlement of Syndicated Credit Disputes at Domestic and Foreign Banks, and legal protection against Congestion 19.

JURIDICAL ANALYSIS OF THE REGULATION MINISTRY OF LAW AND HUMAN RIGHTS NO 10 OF 2020 CONCERNING THE RELEASE OF CRIMINANTS IN THE COVID 19 PANDEMIC

2020-12-05T11:36:59+07:00

The solution to preventing the spread of Covid-19 is not to gather in crowded and crowded places. This solution can work with people who are free, but not with prisoners and prisoners. Prisoners who are serving sentences in correctional institutions can be said that their space is very limited because prisons in Indonesia can be said to be overcapacity. To overcome this problem, a policy was issued in the form of a regulation, namely the Minister of Law and Human Rights Regulation Number 10 of 2020, but this regulation is considered ineffective if it is implemented in Indonesia because prisoners who are released in the Covid-19 pandemic situation make the situation even more tense, because the inmates confess with new crimes for his survival. This research uses normative legal research methods. Normative legal research is literature-based research, the focus of which is to analyze primary and secondary legal materials. This research uses the method of collecting data by means of library research (Library Research). The policy of releasing prisoners in the midst of a pandemic as it is today is one of giving prisoners rights in the form of humanity. The policy of providing assimilation and integration to inmates in prisons and remand centers is also carried out on the recommendation of the United Nations for the whole world. the implementation of this, and resulted in the inmates committing new crimes for their survival as humans.

THE IMPACT OF COVID-19 ON CHANGES IN THE ADAPTIVE EXPECTATION INFLATION MODEL OF EMERGING MARKET COUNTRIES

2020-12-05T11:45:45+07:00

This study examines the impact of Covid-19 on changes in the model of adaptive expectation inflation in emerging markets. The data was collected by month from June 2019 to July 2020. The data analysis model uses simultaneous regression of 2TLS. The results prove that there is a change in the behavior of the cagan model, where inflation expectations can be detected from the value of money supply, G.D.P., interest rate, and Balance of Payment. The impact of Covid-19 changes the behavior of inflation expectations from buying behavior to waiting for action; this is based on the decrease in purchasing power and the decrease in foreign trade transactions of emerging market countries.

INDONESIAN ECONOMIC THE IMPACT OF COVID 19 (IHSG BY ARDL)

2020-12-05T12:01:36+07:00

This researcher discusses the economic problems that occurred due to the first Covid-19 virus in China. The outbreak of coronavirus has caused real harm among the people of the world. Indonesia also experienced this loss in various sectors, especially the economic sectors. The COVID-19 epidemic quickly spread to all parts of the world, reaching 187 countries with 294,110 confirmed cases and 12,944 deaths and predicted to cause an economic crisis. One of the impacts seen from this C.O.V.I.D. outbreak, the decline of J.C.I. from 6299,539 in December 2019 to 4194,944 on March 20, 2020. A specific target in this study is to look at the impact of the COVID-19 epidemic on the Combined Share Price Index, Trading Sector, and Financial Sector. This research uses the A.R.D.L. model approach, the Autoregressive Distributed Lag (A.R.D.L.) method, to determine the movement of trade indices and finance indices affecting the flow of J.C.I. in the period October 1, 2019- March 20, 2020. The expected result of all analysis is to find the Leading Indicator of J.C.I. Movements, which are based on the influence of Sectoral Indices, trade, Finance during the Covid-19 Epidemic. The results of research on the evolution of the value of J.C.I., sector trade index and sector finance index in the period October 1, 2019- March 20, 2020, showed the COVID-19 pandemic would affect the economy in Indonesia. This research uses the A.R.D.L. model approach to determine the movement of trade indices and finance indices affecting the flow of J.C.I. in the period October 1, 2019- March 20, 2020, and the results obtained by finance indexes and trade indices are proven to have long-term cointegration or move together – the same long-term against J.C.I. Also, the three variables have a short-term relationship dynamic that has a speed of adjustment towards a balance of 17.21% % per day. This condition shows that the trade sector and sector trade influence the financial industry, especially the capital market. Keywords: Law, Economic, Pandemic, New Normal.

HOW FINTECH CONDITIONS IN INDONESIA DURING THE COVID-19 PANDEMIC?

2020-12-05T12:10:28+07:00

This study aims to see how the FinTech financial services industry's condition during the COVID-19 pandemic in Indonesia in a quantitative descriptive manner. E-money transactions, ATM/debit cards, credit cards, turnaround clearing, and RTGS transactions focus on our observations. Limited mobility during the COVID-19 pandemic and the large-scale social restrictions (PSBB) policy has increased electronic money payment transactions. In contrast to clearing turnover and RTGS transactions, they showed a downward trend; however, since the 'new normal' began in June, turnover in clearing and RTGS transactions improved.

DECLINE IN PROFITS DURING THE COVID-19 PANDEMIC ON EXPEDITION OF PT. KARYA MAKMUR MEDAN

2020-12-05T12:16:56+07:00

The purpose of this research is to see a decrease in profit on the expedition of PT. Karya Makmur during the Covid 19 pandemic. This can be seen from the lack of availability of goods in the warehouse, the large number of trucks / night queues, and also the limitation of the collection of groceries by suppliers from Medan so that this can result in a decrease in profits on the expedition of PT. Karya Makmur. The research method used is descriptive method with a qualitative approach.

THE IMPACT OF THE COVID 19 PANDEMIC ON THE INDONESIAN TRADE SECTOR

2020-12-05T12:56:49+07:00

The purpose of this study is to see the impact of the Covid-19 pandemic on the Indonesian trade sector. This study uses a qualitative descriptive method with observation and documentation methods. The results showed that the rate of economic growth in Indonesia could be influenced by China's economic growth. If the Chinese economy experiences a 1-2% slowdown, it will have an impact on the Indonesian economy by 0.1-0.3% to the Indonesian economy. Therefore, the Government of Indonesia needs to diversify the export markets of the main destination countries, such as countries in Africa or South America. It is time for Indonesia to reduce its dependence on imported goods from China.

THE IMPACT OF COVID 19 ON NATIONAL ECONOMIC GROWTH

2020-12-05T13:04:37+07:00

The spread of this virus has resulted in all parts of the world experiencing shocks both mentally and economically. Indonesia is one of the countries that is feeling the bad impact of the spread of COVID-19. Since it was first reported on March 2, 2020, the number of COVID-19 cases in Indonesia has continued to increase. The policies issued by the government have resulted in decreased economic activity thus affecting national economic growth. Slowing Exports of Goods and commodity prices and declining exports of tourism services were one of the factors that slowed the national economic growth.The policies issued by the government to deal with the spread of the COVID-19 virus resulted in many industries going out of business and having to do Termination of Employment (PHK). This has an impact on increasing unemployment in Indonesia which is in line with the decline in the income of the Indonesian people

THE ROLE OF VILLAGES IN CORRUPTION PREVENTION BUDGET FOR COVID-19 HANDLING AND PREVENTION FUNDS IN NORTH SUMATERA

2020-12-05T13:14:29+07:00

Prevention and handling of Covid-19 in North Sumatra requires a very large budget. The funds intended for the public need to be supervised in the distribution of assistance so that corruption does not occur. The form of punishment imposed on perpetrators of criminal acts of corruption during this pandemic is the death penalty in accordance with the applicable laws and regulations. The purpose of this research was carried out because the budget allocated for handling Covid-19 by the government was very large, so it is necessary to have a monitoring system by all parties so that there is no criminal act of corruption. The type of research used is normative juridical research and the nature of the research used is descriptive analytical. Based on the results of the research, the budget transparency of funds for people affected by the Covid-19 pandemic has been carried out with the right target and transparency for the people affected by Covid-19. Law enforcement efforts to supervise and handle the Covid-19 fund budget involve law enforcement officials, village officials and all elements of society so that there is no unrest between one community and another.

MACROPRUDENTIAL INSTRUMENT INTERDEPENDENCE ON STABILITY OF FINANCIAL SYSTEMS IN INDONESIA

2021-06-30T10:49:41+07:00

Macroprudential policy is a system-oriented policy, aimed at seeing the financial system as a whole through a top-down approach. With a top-down approach, the policies to be taken are based on the results of a comprehensive analysis of macroeconomic conditions and their impact on all risks in the financial system, including the correlation between systemic risk, market dynamics, and the choice of policies to be undertaken. This policy characteristic addresses the need for an aggregate approach in creating financial system stability. Thus macroprudential policy with top-down approach will complement microprudential policy which is focused on the bottom-up approach (through the bottom up) through deeper analysis of the risk of individual financial institutions. Macroprudential policy focus does not only cover financial institutions, but also includes other financial system elements, such as financial markets, corporations, households, and financial infrastructure. Because macroprudential policy is a policy with the ultimate goal of minimizing the occurrence of systemic risk. In some studies, ecosystem risk is defined as risk that can result in the loss of public trust and increased uncertainty in the financial system During this time to overcome the instability of the financial system, the government through the monetary authority uses monetary policy instruments to stimulate economic growth but it still causes a lot of debate. Among them is the debate that occurs with economists between using policy rules or discretion policies. In the rules-rules approach, the implementation of monetary policy refers to monetary policy based on the constant-money-growth rule. While the discretion approach refers to the monetary authority having freedom in carrying out monetary policy in accordance with the actual conditions faced by an economy (Natsir, 2008). Various studies have been carried out to prove the monetary policy instruments in influencing economic growth. In Indonesia, research conducted by Julaihah and Insukindro (2004) concluded that the money supply instrument cannot influence economic growth, while the SBI interest rate instrument is able to influence economic growth in the long run. Not only research in Indonesia.

REVIEW OF CRIMINAL LAW ON THE CONSUMPTION OF FOOD AND DRUG CONTAINING NARCOTICS AND PSYCHOTROPICS (ANALYSIS OF DECISION NO. 17 K/MIL/2016)

2021-08-11T05:57:51+07:00

The act of consuming food and drugs containing narcotics and psychotropic substances is very dangerous for health. There are several kinds of dangers caused by consuming narcotics and the users or users of drugs themselves mostly do not know which organs are the effects of consuming drugs. With the regulation of the problem of consuming food and drugs that contain Nakotika and Psychotropic, both in the Criminal Code and Law No. 35 of 2009 concerning Narcotics and also Law No. 5 of 1997 concerning Psychotropics including Presidential Regulation No. 80 of 2017 concerning BPOM. The purpose of this study was to determine the legal arrangements for food and medicine, the legal arrangements for consuming and the study of criminal law for acts. This research is a normative legal research, the nature of a descriptive study that uses secondary data sources that consist of primary, secondary and tertiary legal materials as well as data collection through literature studies as outlined in the form of qualitative analysis. Acts can be convicted if the elements of the criminal act have been fulfilled. All elements of the crime described below constitute a unity. Anyone who commits a criminal offense is threatened with a criminal offense. However, this does not mean that each person who commits the act must be convicted. So that in the future actions such as this case will create deterrence effects for members of the TNI. Acts can be convicted if the elements of the criminal act have been fulfilled. All elements of the crime described below constitute a unity. Anyone who commits a criminal offense is threatened with a criminal offense. However, this does not mean that each person who commits the act must be convicted. So that in the future actions such as this case will create deterrence effects for members of the TNI. Acts can be convicted if the elements of the criminal act have been fulfilled. All elements of the crime described below constitute a unity. Anyone who commits a criminal offense is threatened with a criminal offense. However, this does not mean that each person who commits the act must be convicted. So that in the future actions such as this case will create deterrence effects for members of the TNI.

REVIEW OF CRIMINAL LAW ON THE PROBLEM OF VIOLATION OF HEALTH PROTOCOL IN THE IMPLEMENTATION OF REGIONAL HEAD ELECTIONS (Perspective of the Pilkada Law System and the Quarantine Law in Indonesia)

2021-08-15T11:43:27+07:00

The spread of the virus that was never expected (or never anticipated) will reach Indonesia is still continuing. The Center for Mathematical Modeling and Simulation at the Bandung Institute of Technology estimates that this pandemic will reach its peak at the end of March and end in mid-April 2020. Even with the dynamics of existing data, these predictions may change. Based on the state of the Covid-19 outbreak, which continues to spread in the territory of Indonesia, the Government is making every effort to suppress its spread, including locking down in several places and also closing access to flights abroad. This effort is also carried out by the government to institutions that are said to be prone to being affected or places that can spread the Corona virus. The regulations for the implementation of the Regional Head General Election in Indonesia have undergone such changes, which are currently regulated in Law Number 6 of 2020 concerning the Stipulation of Government Regulations in Lieu of Law Number 2 of 2020 concerning the Second Amendment to Law Number 10 of 2016 concerning the Third Amendment to the Act. -Law Number 1 of 2015 concerning the Stipulation of Government Regulations in Lieu of Law Number 1 of 2014 concerning the Election of Governors, Regents and Mayors to become Laws. As well as several other laws and regulations related to the implementation of regional head elections. It becomes a problem when the Pilkada is constitutionally protected, but the crowds at the time of the Pilkada at each stage is an act that can be punished. This research is a normative legal research with descriptive analysis using secondary data sources. Based on the results of the research that the activities of implementing the Regional Head Elections are constitutionally protected by laws and regulations, especially Law Number 6 of 2020, but on the other hand, the Pilkada activities have the potential to cause crowds as evidenced by the implementation of the last 2020 Regional Head Elections which resulted in the spread of Covid-19 19 increased significantly. The crowd in question is included in actions that can be punished according to Law Number 6 of 2018. The problem of criminal law enforcement against health protocol violators in the post-conflict local election can at least be resolved by looking at each component in the legal system that directly affects law enforcement.

PRODUCT QUALITY, INFLUENCE OF PRICE AND E-COMMERCE ON PEOPLE'S BUYING INTEREST ON UMKM

2021-08-15T11:21:14+07:00

Buying interest is a condition where a person is interested in a product and has the intention to buy the product, but at this stage the actual buying process has not occurred. At restaurant X in Kota Tebing Tinggi, it was found that the price of the product was slightly more expensive than competitors, the quality of the food was sometimes non-standard, and the unavailability of e-commerce.This is a factor that can affect customer buying interest. This study aims to determine the effect of price, product quality, and e-commerce on the buying interest of the customers of Restaurant X in Tebing Tinggi City. The type of research used in this research is quantitative research usingexplanatory research approach.The population in this study were all customers of restaurant X. The sample in this study amounted to 100 respondents. The data analysis technique used multiple linear regression analysis. The results of hypothesis testing are known that there is a significant effect between price on buying interest (sig = 0.000 and t = 3.613). There is a significant effect of product quality on buying interest (sig.=0.000 and tcount=5.253). There is no significant effect between e-commerce on buying interest (sig.=7,780 and tcount=0,280). There is a significant effect between price, product quality, and e-commerce on buying interest (sig. = 0.000 and Fcount = 19.221). The value of R Square (0.375) which means price, product quality, and e-commerce contribute to buying interest by 37.5%. The conclusion of this study is that there is a significant effect of price on the buying interest of the customers of Restaurant X in Tebing Tinggi City. There is a significant effect of product quality on the buying interest of the customers of Restaurant X in Tebing Tinggi City. There is no significant effect of e-commerce on the buying interest of Restaurant X customers in Tebing Tinggi City. There is a significant influence between price, product quality, and e-commerce on the buying interest of the customers of Restaurant X in Tebing Tinggi City

COMPANY VALUE: THE ROLE OF CAPITAL STRUCTURE AND COMPANY PROFITABILITY GROWTH

2021-08-15T11:40:37+07:00

This study aims to examine and analyze the effect of capital structure, firm growth and profitability on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017 - 2019 period. This study uses an associative approach. Data collection techniques in this study using documentation techniques. The data analysis technique in this research is using descriptive statistical analysis, multiple linear regression analysis, classical assumption test, hypothesis testing, and the coefficient of determination with a significance level of 5%. The results of this study indicate that the capital structure as measured by the Debt to Equity Ratio (DER) has a negative and significant effect on firm value as measured by Price Book Value (PBV). Company growth has a positive and insignificant effect on firm value (PBV). Profitability as measured by using Return On Equity (ROE) has a positive and insignificant effect on Company Value (PBV) and capital structure, company growth and profitability together have a significant effect on company value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 -2019.

EMPLOYEE PERFORMANCE: WORKLOAD AND LEADERSHIP STYLE

2021-08-16T10:58:50+07:00

Research problems, limited ability of employees to complete work, decreased employee performance, employee performance is not optimal and employees do not understand the job. The purpose of this study was to determine the effect of workload on employee performance. To determine the effect of leadership style on employee performance and to determine the effect of workload and leadership style on employee performance inPT. Perkebunan Nusantara III (Persero) Medan. The research approach is an associative and quantitative approach.In determining this sample, using the Slovin formula in determining the number of samples selected. TThe data collection technique used is a questionnaire.To test the quality of the questionnaire, validity and reliability tests were used. The analytical technique used in this research is quantitative data analysis.Based on the partial test results, the effect of workload and leadership style on employee performance shows that tcount is greater than ttable. From these results it can be concluded that Ha is accepted (Ho is rejected). Based on the test results, the value shows that Fcount is greater than Ftable, meaning Ho is rejected so it can be concluded that there is a significant influence between workload and leadership style on employee performance. And the R-Square value of the Y variable (employee performance) can be explained by the workload variable (X1) and leadership style (X2) on employee performance (Y) and the rest is influenced by other variables not examined.

ANALYSIS OF FIRM SIZE AND DEBT TO EQUITY RATIO TO RETURN ON ASSETS LISTED ON THE INDONESIA STOCK EXCHANGE

2021-08-31T10:12:18+07:00

The purpose of this study is to determine and analyze the effect of firm size on return on assets, to determine and analyze the effect of Debt to Equity on return on assets, to determine and analyze the effect of firm size and Debt to Equity on return on assets in property and real estate companies that listed on the Indonesia Stock Exchange for the period 2014-2018. The research approach used in this research is to use a quantitative approach and an associative approach. The sample in this study amounted to 8 companies from 10 Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period.

ASSETS STRUCTURE ANALYSIS TO INCREASE COST OF CAPITAL

2021-11-10T02:38:59+07:00

The objectives of this research are as follows: To find out and analyze the cost of capital (DER) at PT. Kedaung Indah Can Tbk. To find out and analyze the structure of assets (total assets) at PT. Kedaung Indah Can Tbk. To find out and analyze the structure of assets (total assets) in increasing the cost of capital (DER) at PT. Kedaung Indah Can Tbk The data analysis technique used is descriptive analysis, namely by analyzing the data on the cost of capital and then drawing conclusions from the financial statement data.In the value of the structure of assets or total assets, it can be seen that in several years there has been a decline in the value of total assets. From the results of the discussion that in several years the asset structure can increase the cost of capital (DER).

EFFECT COMPETITIVE ADVANTAGE ON MARKETING PERFORMANCE

2021-11-10T02:40:07+07:00

The type of research used is quantitative method with the level of explanation using associative problem formulation. The population of all dodol businesses in the city of Padangsidimpuan using saturated sampling (census) with a sample of 47 dodol SMEs. The data analysis technique uses multiple linear regression analysis with data processing using SPSS 23 software. Based on the results of the T test (Partial Test), partially the variable (X1) from t count7,890 > t table2,011. In (X2) of t count2,136 > t table 2,011. On the variable (X3) of t count3,858 > t table 2,011. While the F test (simultaneous test) proves that entrepreneurial orientation, product innovation, and competitive advantage significantly affect marketing performance by 58.977%. From the results of the research conducted, it can be concluded that there is an influence between entrepreneurial orientation on marketing performance, the effect of product innovation on marketing performance and the influence of competitive advantage on marketing performance.

TAX PLANNING ANALYSIS THROUGH FIXED ASSET REVALUATION

2021-11-10T02:41:11+07:00

Fixed assets are one of several company accounts that have a fairly large value, the value of a fixed asset obtained several years ago is not the same as the cost of the asset recorded in the financial statements. And this factor encourages companies to revaluate their fixed assets to match their fair value. Where the revaluation of fixed assets is not a routine activity of a company and involves professionals, it will be more effective in minimizing the company's tax burden. There is a regulation Number 191/PMK. 010/2015 which provides tax facilities, namely the reduction of the Final PPh rate on the difference in revaluation of fixed assets and regulation number 169/PMK. 010/2015 which determines the size of the ratio between debt and company capital for the purposes of calculating income tax. The research method used in this research is descriptive method. The total tax burden owed by the company when it does not carry out a fixed asset revaluation policy is Rp. 45668,066,669 when implementing a fixed asset revaluation policy of Rp. 178,173,136,249 with these conditions, it can be seen that the amount of income tax expense owed by the company is smaller when the company revaluates fixed assets than when it does not revaluate fixed assets

THE INFLUENCE OF AUDITOR ETHICS, AUDIT FEE, AND AUDITOR MOTIVATION ON AUDIT QUALITY IN PUBLIC ACCOUNTING

2021-11-10T02:42:05+07:00

This study aims to determine the effect of auditor ethics, audit fees, and auditor motivation on audit quality either partially or simultaneously. This study uses an associative research approach, namely research that aims to analyze the relationship between one variable and other variables or how one variable affects other variables. The population in this study are auditors who work at the Public Accounting Firm in Medan City. Sampling in this study used the Saturated Sampling technique. Data collection techniques in this study by distributing questionnaires to research respondents. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that simultaneously auditor ethics, audit fees, and auditor motivation have a significant effect on audit quality with an F-test significance value of 0.000. Partially, auditor ethics and audit fees have a significant effect on audit quality with t-test significance values of 0.033 and 0.004 respectively. Meanwhile, the auditor's motivation partially has no significant effect on audit quality with a t-test significance value of 0.397.

ANALYSIS OF FACTORS IMPROVING EMPLOYEE PERFORMANCE

2021-11-22T03:54:59+07:00

The objectives of this research are: to determine and analyze the factors that affect employee performance at PT Harian Waspada medan. This study was conducted using an associative approach. Sampling is done by non probability sampling technique with saturated sampling type so that all 54 employees are used as samples. All hypotheses accepted in this research based on the results of the analysis showed that simultaneously and partially creativity and discipline have a positive and significant effect on performance.

DETERMINANTS OF FINANCIAL RATIO USING STANDARDS

2021-12-20T09:17:32+07:00

The purpose of this research is to assess and analyze financial performance in terms of profitability ratios in the form of Return On Assets, Return On Equity, Net Profit Margin and Gross Profit Margin at PT Perkebunan Nusantara III (Persero) Medan Period 2013 to 2017. This study uses descriptive approach, which is a research that only collects, compiles, classifies and interprets data so that it can fulfill a clear picture of the problem being studied. Based on the results of the analysis and discussion, the financial performance of PT Perkebunan Nusantara III (Persero) Medan in terms of profitability ratios in the form of Return On Assets has poor financial performance because the company is less able to use large assets effectively and efficiently to generate maximum profit. For financial performance in the form of Return On Equity, it is below the standard average. This is due to the high costs of the company, so that high capital is not able to generate maximum profit. The company's net profit margin also has poor financial performance, where the net profit margin is below the standard average. This is because the company is not able to maximize net profit from high sales. And financial performance in the form of Gross Profit Margin is also below the standard average. Where the company is less able to increase profit before interest and taxes from high sales due to the high costs of the company.

ANALYSIS OF THE DETERMINANTS OF EMPLOYEE PERFORMANCE

2021-12-22T03:18:22+07:00

This study aims to determine and analyze whether organizational culture and discipline simultaneously (simultaneously) or partially have a significant effect on employee performance at PT. Bank Mandiri (Persero) Tbk Medan Area Imam Bonjol. This research uses an associative and quantitative approach. The population in this study were employees of PT. Bank Mandiri (Persero) Tbk Medan Area Imam Bonjol. The sample in this study used a saturated sample by taking all sections of the population of 88 employees. Data using multiple linear regression analysis methods, t test, f test and coefficient of determination using SPSS software version 20.0. based on research it can be concluded that (1) partially organizational culture on employee performance has positive and significant effect, (2) partially discipline on employee performance has positive and significant effect, (3) simultaneously organizational culture and discipline has positive and significant effect on employee performance at PT. Bank Mandiri (Persero) Tbk Medan Area Imam Bonjol.

DETERMINANTS OF PRICE AND PRODUCT QUALITY ON THE PURCHASE DECISION OF CAR GLASS FILM

2021-12-26T02:55:28+07:00

The purpose of this research is to find out and analyze the effect of price and product quality on the purchase decision of car window film at PT RVM Window Film - Medan, this study was 100 respondents. Test for 10 targeted 10 people / day the number of sampling in this study was 100 respondents. The data collection techniques in this study were questionnaire (questionnaire), interview (interview) and documentation study. The data analysis technique used is multiple linear regression by first testing the assumptions of kasik, t test, F test and the coefficient of determination. The results of the study show that the price significantly influences the purchase decision of car window film at PT RVM Window Film - Medan. Product quality significantly influences the purchase decision of car window film at PT RVM Window Film - Medan.

ANALYSIS OF EMPLOYEE PERFORMANCE DETERMINATION FACTORS

2021-12-26T03:26:39+07:00

The purpose of this study was to determine and analyze the effect of compensation on employee performance, to determine and analyze the effect of career development on employee performance and to determine and analyze the effect of compensation and career development on employee performance at PT. Beautiful Clothing. The approach used in this study is an associative approach. The population in this study were all employees of PT. Indah Busana, totaling 60 employees. while the sample that meets the criteria for sampling the observations made is 60 employees using a saturated sample. Data collection techniques in this study used questionnaires and interviews. The data analysis technique in this study uses Multiple Linear Regression Test, Classical Assumption Test, Hypothesis Testing (t Test and F Test), and Coefficient of Determination. The data processing in this study used the SPSS (Statistical Package for the Social Sciences) software program version 24.00.

DETERMINANTS OF WORK CONFLICT, WORK ENVIRONMENT, AND JOB STRESS ON EMPLOYEE JOB SATISFACTION

2021-12-26T07:57:10+07:00

The problem in this study is how the influence of work conflict, work environment and work stress on employee job satisfaction at the Representative Office of the Population and Family Planning Agency (BKKBN) North Sumatra. This study aims to determine partially the variables of work conflict, work environment and work stress affect employee job satisfaction and the effect of work conflict, work environment, and job stress simultaneously on employee job satisfaction. associative and quantitative. The sampling technique used a saturated sample to 84 permanent employees. The data collection technique used interviews, documentation studies and questionnaires. The data analysis technique used in this study was the classical assumption test and multiple linear regression analysis. The data processing in this study used statistical software SPPS 20. The results showed that based on the results of the t test, the conflict variable partially had a negative and insignificant effect on job satisfaction. The work environment variable partially has a positive and significant effect on employee job satisfaction. Job stress variable has a positive and insignificant effect on employee job satisfaction. In the results of the f test in this study, simultaneously the variables of work conflict, work environment and work stress have an effect on employee job satisfaction. The results showed that based on the results of the t test, the conflict variable partially had a negative and insignificant effect on job satisfaction. The work environment variable partially has a positive and significant effect on employee job satisfaction. Job stress variable has a positive and insignificant effect on employee job satisfaction. In the results of the f test in this study, simultaneously the variables of work conflict, work environment and work stress have an effect on employee job satisfaction. The results showed that based on the results of the t test, the conflict variable partially had a negative and insignificant effect on job satisfaction. The work environment variable partially has a positive and significant effect on employee job satisfaction. Job stress variable has a positive and insignificant effect on employee job satisfaction. In the results of the f test in this study, simultaneously the variables of work conflict, work environment and work stress have an effect on employee job satisfaction.

DETERMINANT CURRENT RATIO AND DEBT TO EQUITY RATIO IN ASSESSING FINANCIAL PERFORMANCE

2021-12-26T08:13:44+07:00

This study aims to determine the financial performance of PT. Mestika Sakti Medan which is measured using the liquidity ratio (current ratio), solvency ratio (Debt to Equity Ratio).This study uses a descriptive approach, with the types of research data in the form of quantitative data anddata source, namely primary data. The data collection technique used is documentation and tThe data analysis technique used is descriptive analysis. The results showed that the financial performance of PT. Mestika Sakti Medan which was analyzed using the Carrent Ratio and Debt to Equity Ratio based on the 2009-2018 financial statements, namelyit can be seen that the current ratio is stable on average but if measured by industry standards it is below the industry standard, the Debt to Equity Ratio on average has increased and when compared to industry standards it has increased. This can be seen from the large number of current assets compared to current liabilities, the increase in total assets, the decrease in the company's ability to generate profits and the company's ability to pay all company obligations.

STUDY RETURN ON ASSET: THE EFFECT OF DEBT TO EQUITY RATIO AND LONGTERM DEBT TO EQUITY RATIO

2021-12-26T08:57:16+07:00

The objectives to be achieved in this study are to determine and analyze the effect of Debt to Equity Ratio (DER) on Return On Assets (ROA), to determine and analyze the effect of Long-term Debt to Equity Ratio (LTDER) on Return On Assets (ROA) and to knowing and analyzing the effect of Debt to Equity Ratio (DER) and Long-term Debt to Equity Ratio (LTDER) on Return On Assets (ROA) at PT. Kemasindo Rapid Medan. This study uses an associative approach. Data collection techniques in this study were carried out using documentation techniques. The data used in this study is quantitative data sourced from secondary data obtained by taking data obtained directly to PT. Kemasindo Rapid Medan. The analysis technique is carried out using multiple linear analysis techniques, classical assumption test, partial and simultaneous hypothesis testing and determination test. Based on the results of research conducted partially between Debt to Equity Ratio to Return on Assets shows a positive relationship but has no effect on Return On Assets at PT. Kemasindo Period 2010-2019. Based on the results of research conducted partially between Long Term Debt to Equity ratio to Debt to Equity Ratio there is no effect on Return On Assets at PT. Kemasindo Period 2010-2019. Based on the results of simultaneous research, Debt to Equity Ratio and Term Debt to Equity Ratio show a positive relationship and have a significant effect on Return On Assets at PT. Kemasindo Period 2010-2019

THE ROLE OF JOB SATISFACTION IN THE WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE

2021-12-26T13:46:58+07:00

The problem of this research is the decline in employee performance, employee performance that is not optimal, the work environment which are less comfortable, such as lighting and some room management that has not been maximized can be seen from the condition of the narrow workspace in the office space, there are often misunderstandings among fellow employees caused by the many work demands (workload) received by these employees are different, thus making employees dissatisfied., of some of the problems that exist withinPDAM Tirtanadi, North Sumatra Province, the author limits the problem of the work environment on employee performance through job satisfaction. The purpose of the study aims to analyze several things, namely: to find out and analyze the influence of the work environment on employee performance, to find out and analyze the influence of the work environment on job satisfaction, to find out and analyze the influence of job satisfaction on employee performance and to determine and analyze the environment work has an effect on performance mediated by job satisfaction at PDAM Tirtanadi, North Sumatra Province. In this study using associative and quantitative research types with samples in this study as many as 72 respondents who are employees of PDAM Tirtanadi, North Sumatra Province.0.327 and0.383, F-Square0.041, 0.645 and 0.174. Mediation effect 0.126, 0.000, 0.000 and0.0013.This shows that: the effect of the work environment on employee performance is positive and not significant; the effect of the work environment on job satisfaction is positive and significant; the effect of job satisfaction on employee performance is positive and significant, the work environment as a mediator variable acts as a mediation on the effect of the work environment on employee performance.

ANALYSIS OF ACCOUNTING TREATMENT OF CAPITAL EXPENDITURE AND REVENUE EXPENDITURE

2021-12-28T08:32:17+07:00

Management of PT. Pelindo I (Persero) Belawan Branch should use records in accordance with applicable accounting standards. An asset can be said to be revenue expenditure if it has a useful life of less than one accounting period and has a relatively small acquisition price. The accounting treatment of capital expenditure and revenue expenditure is in accordance with PSAK No. 16. except for the recording is not in accordance with the applicable accounting standards. Management of PT. Pelindo I (Persero) Belawan Branch should use records in accordance with applicable accounting standards. An asset can be said to be revenue expenditure if it has a useful life of less than one accounting period and has a relatively small acquisition price. The accounting treatment of capital expenditure and revenue expenditure is in accordance with PSAK No. 16. except for the recording is not in accordance with the applicable accounting standards. Management of PT. Pelindo I (Persero) Belawan Branch should use records in accordance with applicable accounting standards.

EFFECT OF AUDIT FEE, AUDIT TENURE AND AUDIT ROTATION ON AUDIT QUALITY AT PUBLIC ACCOUNTING FIRMS IN MEDAN CITY

2022-07-21T06:11:30+07:00

This research was conducted to achieve the following objectives: (1) Knowing and analyzing the effect of Audit Fee on Audit Quality; (2) Knowing and analyzing the effect of Tenure Audit on Audit Quality; (3) Knowing and analyzing Audit Rotation on Audit Quality; (4) Knowing and analyzing the effect of Audit Fee, Audit Tenure and Audit Rotation on Audit Quality.

In this study, the authors take an associative approach, the primary data source. Data was collected using a survey method by distributing questionnaires to auditors working at the Public Accounting Firm in Medan City. The sampling technique used in this study is purposive sampling and has special criteria, the questionnaires that were successfully received were 35 questionnaires. The data analysis technique used in this research is descriptive statistics, multiple regression test, hypothesis testing, and coefficient of determination test.

The results showed that partially Audit Fee and Audit Tenure had a significant effect on Audit Quality, Audit Rotation had no effect on Audit Quality. Meanwhile, simultaneously audit fee, audit tenure and audit rotation have a significant effect on audit quality.

ANALYSIS OF FACTORS AFFECTING TAX MANAGEMENT WITH EFFECTIVE TAX RATE INDICATORS IN A FOOD AND DRINK COMPANY LISTED ON INDONESIA STOCK EXCHANGE PERIOD 2012 - 2019

2022-07-21T06:14:18+07:00

In this study, the problems that occur are the lack of maximum use of effective tax rates, an increase in Debt to Asset Ratio) and low inventory turnover so that the time used to spend inventory is long so that the profit earnedexperienced a decrease in food and beverage companies listed on the Indonesia Stock Exchange and was followed by an increase in tax rates.This study aims to examine and analyze the effect of the Debt to Asset Ratio and inventory turnover on the effective tax rate of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2012 - 2019. The population used in this study were 26 food and beverage companies. beverages listed on the Indonesia Stock Exchange, while the samples taken were 5 food and beverage companies using purposive sampling. This study uses an associative approach. The type of data in this research is quantitative. The data analysis technique in this study is using Descriptive Statistical Analysis, multiple Linear Regression analysis, classical assumption test, hypothesis testing, and Coefficient of Determination with a significance level of 5%. The data processing in this study used the SPSS (Statistics Packcage for the Social Sciences) software program for Windows version 23.00. The results of this study indicate that the Debt to Asset Ratio has a significant effect on the effective tax rate of 4.797 with a significance value of 0.000. Inventory turnover has no significant effect on the effective tax rate of 1.072 with a significance value of 0.291. Debt to Asset Ratio and inventory turnover simultaneously have a significant effect on the effective tax rate of 18.241 with a significance value of 0.000.

ANALYSIS OF APPLICATION OF PERCENTAGE OF COMPLETION METHOD IN RECOGNITION OF CONSTRUCTION CONTRACT REVENUE (PSAK NO. 34) CASE STUDY AT PT. GREAT MITSAL INDONESIA

2022-07-21T06:22:33+07:00

Strength in revenue recognition will greatly affect the amount of income presented in the financial statements which affect the amount of profit earned in that period. In recognizing revenue PT. Mitsal Luhur uses the percentage of completion method with a physical approach for long-term projects. This is not in accordance with PSAK No. 34 which causes different points of view in determining the company's profit. This study aims to determine the reasons the company applies this approach and analyze how the application of the percentage of completion method in the recognition of construction revenue is applied by PT. Mitsal Luhur Indonesia and analyze which method is the most appropriate method used by construction companies for long-term projects, especially the calculation of construction income. In writing this research, the author uses a qualitative descriptive type of research. The type of data used is quantitative and qualitative data, while the source of data used is primary data, namely the results of interviews from the company regarding revenue recognition and secondary data in the form of project data of PT. Mitsal Luhur Indonesia in particular the Installation For Equipment TOH Intec project. Data collection techniques used are interview and documentation techniques, which will be analyzed by comparing the methods applied by the company with the cost-to-cost approach to revenue recognition. From the results of research conducted, the results of revenues and profits recognized by the physical approach tend to be higher (overstatement) than the cost-to-cost approach, this is because the physical approach is only based on estimates of physical progress without taking into account the costs that have been incurred in completing the project. So the cost-to-cost approach presents more reasonable income and profit because it is calculated based on the costs incurred so that it can reflect the actual performance of the company and is in accordance with the matching principle and the principle of conservatism in the presentation of financial statements.

THE INFLUENCE OF FIXED ASSETS INTENSITY, SALES GROWTH AND PROFITABILITY ON TAX AVOIDANCE ON REGISTERED AUTOMOTIVE COMPANIES ON IDX 2015-2018 PERIOD

2022-07-21T06:29:38+07:00

The purpose of this study was to determine the effect of fixed asset intensity on tax avoidance, to determine the effect of sales growth on tax avoidance, to determine the effect of profitability on tax avoidance and to determine the effect of fixed asset intensity, profitability and sales growth on tax avoidance in automotive companies listed on the BEI. The research approach uses associative quantitative. The population in this study are all automotive companies listed on the IDX, where the number of companies is 11 companies and the sample from the study is 11 companies with 4 years of observation. The data collection technique used in this research is documentation. The analytical technique used in this research is descriptive statistics, Multiple Linear Regression analysis, Hypothesis Testing, Determinant Test. The results showed that partially fixed asset intensity had no effect on tax avoidance in automotive companies. Partially Sales Growth has no effect on Tax Avoidance, Partially has no effect on Tax Avoidance and Simultaneously shows that Fixed Asset Intensity, Sales Growth and Profitability have no significant effect on Tax Avoidance in Automotive Companies.

PERFORMANCE ASSESSMENT ANALYSIS OF SHARIA BANK USING THE SHARIA MAQASHID INDEX METHOD IN ACEH SHARIA BANK MEDAN

2022-07-21T06:45:32+07:00

This study aims to determine the condition of the performance of Bank Aceh Syariah which uses the sharia system seen from the maqashid sharia aspect using the maqashid sharia index method approach. This study uses three performance indicators, namely tahzib al-fard, iqamah al-adl, and jalb al-mashlahah. The research method used is quantitative research which is the object of research, namely Bank Aceh Syariah. The data used in this study is secondary data from the 2016-2018 Bank Aceh Syariah annual report. The performance ratio used is the ten maqashid sharia performance ratio index. Based on the calculation results show the performance of maqashid sharia can be done with the maqashid sharia index approach. Research shows the overall performance of the maqashid sharia index in 2016 to 2018 has increased and decreased. The average increase in the performance of the maqashid sharia index occurred in 2017 compared to 2016 and 2018.

THE EFFECT OF WORK DISCIPLINE AND JOB TRAINING ON THE PERFORMANCE OF KARYWAN PT. TAMARIND MEDAN

2022-08-12T13:22:37+07:00

The problem of this study is, this study aims to find out and analyze work discipline and job training that affect employee performance at PT. Tamarind Medan. Of the several problems that exist in PT. Asam Jawa Medan, the author limits the problem of Work Discipline and Job Training. The purpose of this study is to determine the effect of Work Discipline and Job Training on the Performance of PT. Tamarind Medan. The research used in this study is a Quantitative approach. In determining the sample , this study used a saturated technique where all populations were sampled. The data collection technique used in this study is a questionnaire (Questionnaire), to analyze the data and information needed , the author uses data techniques where hypothesis testing is used after going through stages such as distributing questionnaires. To test the quality of the questionnaire using the Validity and Reliability Test. The analysis technique used in this study is a Quantitative data analysis technique, which uses the calculation of numbers and then draws conclusions from the test with Multiple Linear Regression, Classical assumptions, Persial Test (t), Simultaneous (f), between Work discipline and Job training Against Employee Performance shows t count greater than ttable of such results that Ha is captured and Ho is rejected. Based on the test results of the value showing Fcount is greater than Ftable, Ho is rejected so it can be concluded that there is a significant overwriting between disciplines job and job training on karywan values. R-Square Value Variable Y (Employee performance) can be explained by the variables of work discipline (X1), Job training (X2), against employee performance (Y), and the rest is influenced by variables that tidal researched.

EFFECT OF RETURN ON ASSETS AND DEBT TO ASSETS RATIO ON EARNINGS MANAGEMENT

2022-08-12T13:24:55+07:00

The purpose of this study was to examine and analyze the effect of Debt to Assets Ratio and Return On Assets on earnings management in automotive companies listed on the Indonesia Stock Exchange.The population used isautomotive companies listed on the Indonesia Stock Exchange, while the samples that meet the criteria are sixcompany. This research approach uses associative research. The analysis technique used is multiple linear regression analysis. The results show that the independent variables in this study have a simultaneous effect on earnings management and partially the Debt to Assets Ratio and Return On Assets variables have no and no significant effect on the management of automotive companies listed on the Indonesia Stock Exchange.

THE EFFECT OF CELEBRITY SUPPORT AND BRAND IMAGE ON THE PURCHASE DECISION OF FACE CLEANSER PRODUCTS IN MEDAN CITY

2022-08-12T13:27:18+07:00

The purpose of this study was to determine and analyze the influence of celebrity endorsements and brand image on purchasing decisions for Garnier Men facial cleansing products in Medan. The research used in this study is a quantitative approach. In determining the sample, this study uses a saturated technique (census) where all the population is used as a sample of 100 people. The data collection technique used in this study is a questionnaire (questionnaire), to analyze the data and information needed, the authors use data techniques where hypothesis testing is used after going through stages such as distributing questionnaires. To test the quality of the questionnaire using validity and reliability tests. The analytical technique used in this study is quantitative data analysis techniques. The results of this study indicate that there is a positive and significant influence between the variablesCelebrity Support on Purchase Decisions, there is a positive and significant influence between Brand Image variables on Purchase Decisions for Garnier Men facial cleansing products in Medan City.

EFFECT OF COMPENSATION, LEADERSHIP AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE

2023-02-06T17:55:16+07:00

The problem of this research is, the decline in employee performance, employee performance is not optimal and employees do not understand work, from several problems that exist in the RSU Dr.GL.Tobing, the author limits issues about compensation, leadership and work environment to employee performance at Dr.GL.Tobing RSU. The purpose of this study was to determine and analyze the effect of compensation, leadership and work environment on performance in employees of Dr.GL.Tobing Hospital. The research approach used in this study is a quantitative approach. In determining this sample, it uses a saturated tenik (census) with all employees totaling 87 employees. The data collection technique used is a questionnaire (questioner). To test the quality of the questionnaire, validity tests and reliability tests are used. The analytical techniques used in this study are quantitative data analysis, namely multiple linear regression, classical assumption test, partial test (t test), simultaneous (f test), Coefficient of Determination (R2). The conclusion of this study is that compensation has a significant effect on employee performance. Leadership has a significant effect on employee performance. The work environment has a significant effect on employee performance. Simultaneously compensation, leadership and work environment have a significant effect on the performance of employees of Dr.GL.Tobing Hospital.

THE EFFECT OF RETURN ON EQUITY AND GROWTH ASSETS ON PRICE BOOK VALUE WITH DEBT TO EQUITY AS INTERVENING VARIABLES IN SUB COMPANIES METAL SECTOR LISTED IN INDONESIA STOCK EXCHANGE

2023-02-06T17:55:47+07:00

This study aims to determine the effect of Return on Equity, Change In Total Assets on Price Book Value with Debt To Equity as an intervening in metal sub-sector companies listed on the Indonesia Stock Exchange.This research is associative research with documentation data collection techniques, the population in this study amounted to 16 companies and the sample taken was 14 companies. The sampling technique used is the purposive sampling technique. The method of analysis used is path analysis. The results showed that Return On Equity has a positive and significant effect on Debt To Equity, Return On Equity has a positive and insignificant effect on Price Book Value, Growth Assets affects positive and insignificant to Debt To Equity, Growth Assets have a positive and insignificant effect on Price Book Value, Debt to Equity has a positive and insignificant effect on Price Book Value, Debt to Equity as mediation on Return On Equity and Price Book Value negatively and insignificantly affecting, Debt to Equity as mediation on Growth Assets and Price Book Value negatively affecting and insignificant.

LIQUIDITY RATIO AND PROFITABILITY RATIO ANALYSIS IN ASSESSING FINANCIAL PERFORMANCE

2023-02-06T17:56:19+07:00

The research conducted bythe author aims to find out the causes of the decline in liquidity ratios, to find out the causes of the decline in profitability ratios, and to find out and analyze financial performance as measured by liquidity ratios andpro-fitability ratios in PT companies. Garuda Indonesia, Tbk. The research approach uses a descriptive approach, with the object of research seen from the financial statements of PT. Garuda Indonesia in 2013-2018. Where in this study it was carried out byanalyzing financial performance carried out with liquidity ratios and profitability ratios. The results showed that the cause of the decrease in the liquidity ratio in PT. Garuda Indonesia occurs due to the low number of company assets and the amount of debt that must be paid immediately, even the company's debt exceeds the amount of company assets, the cause of the decrease in the profitability ratio of PT. Garuda Indonesia occurred due to losses incurredin the company due to the company's inability to manage both revenue, total assets and total company equity. The financial performance of PT. Garuda Indonesia during the period 2013 to 2018 was judged from the liquidity ratio said to be liquid or not good, the financial performance of PT. Garuda Indonesia during the period 2013 to 2018 was judged by the profitability ratio in poor manner.

ABILITY OF THE BLEND POLICY IN CONTROLLING THE BALANCE OF TRADE BALANCE DUE TO FIVE COVID-19 TOP ASIAN EXPORT COUNTRIES (FITASPORTRIES)

2023-02-07T04:49:00+07:00

The COVID-19 outbreak has not only had a major impact on the world's health, but also has an impact on people's lifestyles, which are becoming increasingly consumptive. This is in line with the implementation of policies carried out in various countries that have caused changes in the level of trade balance between countries, especially in the 5 countries that are the largest exporters in Asia. Therefore, this study aims to analyze the contribution of the interaction of monetary policy variables with fiscal policy in controlling the balance of trade balance in the current economic conditions that are being hit by the COVID-19 pandemic. This type of research is a quantitative analysis using secondary data with a time series from November 2019 to February 2021 (time series). The analytical method used is Vector Autoregression (VAR), seen from the analysis of Impulse Response Function (IRF) and Forecast Error Variance Decomposition (FEVD), Panel AR Distributed Lag Models (ARDL) and Paired Sample Test. The results of the IRF analysis show that the stability of the response of all variables is formed in the 8th period or the medium and long term, where the response of other variables to changes in one variable shows different variations from positive to negative responses or vice versa vice versa, and there are variables whose responses remain positive or negative. remain negative from short to long term. The results of the FEVD analysis show that the dominant variables in the short, medium and long term are Trade Balance, SB, JUB and INF, while the dominant variables over other variables are SB and EXCHANGE. Then the results of the ARDL Panel as a whole in the long term turned out that TAX, GOV and GDP had an effect on the balance of trade in the Five Top Asian Export Countries. The results of the Difference Test analysis showed that Japan and Indonesia experienced a trade balance surplus. The results also showed that there were significant differences both before and during the COVID-19 pandemic.

ANALYSIS OF POVERTY ERADICATION EFFORTS IN THE MIDDLE OF EXPLOSING POPULATION AND UNEMPLOYMENT PROBLEMS DURING THE COVID-19 PANDEMIC AT NORTH SUMATRA

2023-02-07T04:45:33+07:00

The increase in COVID-19 cases has turned out to have a significant impact on the global economy in the long term. North Sumatra Province , which has extraordinary assets, even its various resources and natural wealth are of world-scale value and have the potential to become a world economic player, also with its rich water resources cannot be separated from the shock of this pandemic. As a province that has a large population density with a small level of employment opportunities, it is feared that it can trigger an increase in the poverty rate in the region. This study used the ARDL Panel analysis method and the Paired Sample Difference Test t-test. The results of the ARDL panel analysis show that Nias , Batubara, Tanjung Balai , Tebing Tinggi and Padang Sidempuan are the regencies/cities that are the leading indicators of eradication efforts in North Sumatra , leading indicators of control of the eradication of poverty in North Sumatra is through the variable open unemployment rate, but the variable open unemployment rate and population growth is still not providing a stable influence, because it has a significant effect in the long term and has no significant effect in the short term. The results of the differential test analysis showed that poverty in North Sumatra during the pandemic decreased, but there was no significant difference in poverty before and during the COVID 19 pandemic. The open unemployment rate in North Sumatra during the pandemic has increased and there are significant differences in the open unemployment rate before and during the COVID 19 pandemic.

AN APPLICATION OF LIQUID ORGANIC FERTILIZER FOR THE GROWTH AND PRODUCTION OF PAKCOY (Brassica rapa L) ON CHICKEN MANURE AND CHARCOAL GROWTH MEDIA

2023-09-30T16:07:52+07:00

Pakcoy(Brassica rapa L) is an annual plant originating from the Brassica species which is easy to obtain at an economical price and contains ingredients needed by humans such as minerals, vitamins and fiber. This study aims to determine the response of water hyacinth liquid organic fertilizer and chicken manure compost planting medium with husk charcoal to the growth and production of pakcoy (B. rapa L). This research was conducted at Jalan Ikan Bandeng, Tanah Tinggi Village, East Binjai District, Binjai City using a Factorial Randomized Block Design (RBD) consisting of 2 factors, 16 combinations and 2 repetitions. The treatment of growing media (M) was 4 levels, namely: M0 = Control, M1 = 1:1 (Charcoal + Chicken Manure Compost), M2 = 2:1 (Charcoal + Chicken Manure Compost) and M3 = 1:2 (Charcoal rice husk + chicken manure compost). There are 4 levels of water hyacinth liquid organic fertilizer (P), namely: P0 = control (using plain water), P1 = 60 ml/500 liters of water/polybag, P2 = 120 ml/500 liters of water/polybag, and P3 = 180 ml /500 liters of water/poly bag. Parameters observed were plant height, number of leaves, leaf area per sample, production weight per plot, plant fresh weight per sample and net consumption weight per sample. The results of the research on planting media of chicken manure compost with rice husk charcoal had a significant effect on all observed parameters. The results of the study applying water hyacinth liquid organic fertilizer had no significant effect on the parameters of plant height, number of leaves, leaf area, net weight consumed per sample, fresh weight of plants per sample and had a significant effect on the parameter of production weight per plot.

THE EFFECTIVENESS OF GIVING COFFEE DREGS COMPOST AND POC HORSE URINE ON RADISH PRODUCTION (Raphanus Sativus L.)

2023-09-30T16:36:35+07:00

This study aims to determine the effectiveness of using coffee grounds and horse urine POC administration on the production of radish (Raphanus sativus L.). This research method used a factorial randomized block design (RBD) consisting of 2 factors. The factors studied were coffee grounds compost (K) treatment factors consisting of 4 levels K0 = 0 kg/Plot, K1 = 1 kg/Plot, K2 = 2 kg/Plot, K3 = 3 kg/Plot and the second factor was the provision of POC Horse urine (U) consists of 4 levels, namely U0 = 0 ml/liter of water/plot, U1 = 300 ml/liter of water/plot, U2 = 600 ml/liter of water/plot, U3 = 900 ml/liter of water/plot. Parameters observed were tuber length (cm), tuber production per sample (g) and tuber production per plot (g). The results showed that the application of coffee grounds compost and horse urine POC to radish production had a very significant effect on the parameters of tuber length, tuber production weight per sample and tuber production weight per plot. Where the best treatment for coffee grounds compost was in the K3 treatment (3 kg), the best treatment for horse urine POC was in the U3 treatment (900 ml/liter of water/plot).

EFFECTIVENESS OF FISCAL AND MONETARY POLICY IN SUPPRESSING INFLATION RATE IN TRI COUNTRIES (TURKEY, RUSSIA, INDONESIA)

2024-08-07T04:31:07+07:00

The purpose of this study is to determine the effect of fiscal and monetary policy variables on Inflation in Turkey, Russia and Indonesia. The variables used in this study are Inflation, Exchange Rate, Money Supply, Gross Domestic Product, Taxes and Government Spending. The method used is Panel ARDL. The results showed that in overcoming Inflation, Turkey, Russia and Indonesia used the Variables of Money Supply and Taxes. But in the panel it turns out that the amount of money in circulation and taxes are also able to be a leading indicator to overcome inflation in Turkey, Russia and Indonesia, but its position is not stable in the short run and long run. While the main Leading indicator in overcoming Inflation in Turkey, Russia and Indonesia is Gross Domestic Product and its position is stable when viewed from the short run and long run. Thus it is recommended to the Central Bank in each country Turkey, Russia and Indonesia to take monetary policy through the Money Supply. It is recommended to the government through fiscal policy, namely Government Expenditure to encourage exchange rate stability and efforts to increase Gross Domestic Product to accelerate growth in the short and long term.

ANALYSIS OF MONETARY INDICATORS DURING THE COVID-19 PANDEMY IN CIVITAL COUNTRIES (China, Indonesia, Vietnam, India, Thailand)

2024-08-07T10:17:32+07:00

Inflation has become a major problem in the economy. The Indonesian government often uses a tight money policy by raising interest rates. Therefore, the interest rate becomes important, because it can be used to analyze inflation expectations. This study aims to analyze the contribution of variables from the interaction of monetary variables with macroeconomics. Where is the monetary policy variable (inflation, exchange rate, money supply, and interest rate). Then macroeconomics (GDP). This study uses secondary data or time series, namely from 2008 to 2020. The data analysis model in this study is the Simultaneous model, and the ARDL Panel. Simultaneous analysis results show that the exchange rate variable is significant to inflation, while the money supply and interest rate variables are not significant to inflation. The inflation variable has a significant effect on the exchange rate while the GDP variable has no significant effect on the exchange rate. Then the results of the ARDL Panel show that only Indonesia and Thailand are able to become leading indicators for the stability of the inflation rate, this is because all the variables or indicators in the study (exchange rate, GDP, money supply, interest rates) have a significant effect. against inflation. Suggestions in this study, namely to reduce or maintain the inflation rate so that it is at the level set by Bank Indonesia, it is better if Bank Indonesia, as the holder of the highest authority in monetary policy, must keep the BI rate at the right level in accordance with the level of inflation that occurs, so that the money supply in the community is maintained and does not cause inflation. And for the government, namely Bank Indonesia, to suppress the rate of inflation in implementing domestic monetary policy.

ANALYZE ECONOMIC FUNDAMENTALS IN IMTAQ COUNTRIES (INDONESIA, MALAYSIA, TURKEY, ARAB SAUDI AND QATAR)

2024-08-07T14:52:01+07:00

The study aims to analyse the variable contributions of the variable interaction of financial inclusion policy with monetary policy in the stability of economic growth. Where financial variables inclusion (savings and Non Performance Loan). Then monetary policy (amount of money supply, exchange rate and inflation. This research uses secondary data or time series that is from 1999 to 2018 year. The data analysis model in this study is a Vector Autoregression (VAR) model seen from sharpened with Impulse Response Function (IRF) analysis and Forecast Error Variance Decomposition (FEVD) and ARDL Panel. Analysis result of IRF known that the stability of the response of the entire variable is formed in the period 9 or the medium and long term, where the other variable response to the change of one variable shows different variations of both the positive response to Negative or otherwise, and there are variables that Responya remain positive or remain negative from short to long term. The results of FEVD analysis showed for the savings variables in the long and longer term recommended by the savings itself and the GDP. The NPL variable in the short and long term is recommended by the NPL itself and its savings, while the medium term is influenced by the amount of money supply. Then for JUB variables in the short-term medium and length of JUB are influenced by the NPL. The exchange rate variable is influenced by the NPL in short and medium term. Inflation in the medium and long short term is influenced by the amount of money supply while GDP in the short, medium and long term is influenced by the NPL. Then the ARDL Panel results show countries that are capable of leading indicators for the stability of economic growth are Indonesia, Malaysia and Turkey, this is due to all variables or indicators in the study (saving, NPL, Amount of money supply, exchange rate, and inflation) the country has significant effect on economic growth, while in Saudi Arabia and Qatar only exchange rates that have no effect on economic growth, other variables are savings, NPL, total Money supply, and inflation has an effect on economic growth in the countries of Saudi Arabia and Qatar