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This Author published in this journals
All Journal Journal of Islamic Economic Laws Ilomata International Journal of Tax and Accounting
Sopian Sopian
Politeknik Keuangan Negara STAN
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Market Concentration in Construction Tenders in West Papua Bagas Johantri; Rachma Aprilia; Sopian Sopian
Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.709

Abstract

This study aims to determine the level of market concentration in construction work tenders in West Papua and to investigate the correlation between the market concentration index and the average participation in tenders, the number of work packages, and average tender savings. West Papua has privileges in procurement and has special autonomy funds for development. The study uses tender data from 2018-2022 and employs the Herfindahl-Hirschman Index (HHI) and Concentration Ratio 4 (CR4) to calculate market concentration. The results indicate that, based on HHI, the market concentration in the building construction and civil engineering subsectors is generally low, except for civil engineering in 2022. However, based on CR4, the market concentration in the building construction subsector is moderate, and in the civil engineering subsector, it is low, except for 2018. Moreover, there is a negative correlation between the number of packages and average participants, as well as between the number of packages and CR4 values. The findings of this study can be useful for construction providers to understand the competition in tenders and assist the government in developing competitive procurement strategies. Future research can investigate the economic benefits of local West Papua businesses when market concentration is low.
Creative Accounting: Viewed from Risk and Sharia Compliance Perspective Muhammad Noor; Sopian Sopian
Journal of Islamic Economic Laws Vol 6, No 1: January 2023
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v6i1.21164

Abstract

Company with a corporate form which is a result of the industrial revolution rises a principal and agent relationship. The separation between company’s owner and people who run the company makes accounting needs become more crucial. However, accounting which is a solution for communication between owners and management is often exploited by managers through creative accounting, also known as earnings management. This study aims to determine the effect of firm risk, tax risk, and sharia compliance on earnings management. The research was conducted on manufacturing sector companies listed on Indonesia Stock Exchange (IDX) in 2016-2019. Using purposive sampling method, the number of samples used is 69 companies with a total of 276 observations. The hypothesis examination used in this research is multiple linear regression analysis of pooled data. The result show that firm risk from the perspective of debtholders has a positive effect on earnings management. As for firm risk from equity holders’ perspective, tax risk, and sharia compliance has no effect on earnings management.
Co-Authors Bagas Johantri Muhammad Noor Rachma Aprilia