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THE ECONOMIC FACTORS AND OTHER VARIABLES THAT AFFECT THE EMPOWERMENT OF THE MICRO-BUSINESSES RUN BY FARMING COMMUNITIES IN VILLAGES AROUND THE FOREST AREAS Nitiwijaya, Yoyo Sunaryo; Andrianantenaina, Hajanirina
Journal of Indonesian Economy and Business (JIEB) Vol 31, No 3 (2016): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This research is conducted in Kuningan regency, West Java, Indonesia and aims to analyze the economic, social, institutional, and cosmopolitan factors which affect the empowerment of the communities of micro-business entrepreneurs. It attempts to investigate the problems that persist for this community, in that the people living near the forest are heavily dependent on it, and on their agricultural activities. They have to face institutional regulations and competition from immigrants. Due to the nature of the data, the complexity of the structured relationship, the multiple endogenous variables; SEM or Structural Equation Modeling is used to analyze and confirm the extant association between the studied variables in a covariance based approach assisted by AMOS. The results suggest that the micro-business community is strongly influenced by the dynamics of the institutional businesses in the village, their social interactions, economic capabilities and cosmopolitan drives with the immigrant communities. It shows the efficiency and importance of the institutional community while dealing with micro-businesses’ agrarian economic empowerment. Improvement in the regulations is necessary and is expected to improve the partnership between the government and private and public entities, to cope with the economic development of society in such communities, and others which may share the same characteristics.

TAXPAYERSâ€™ PERCEPTION OF TAX EVASION STUDIED FROM TAX KNOWLEDGE, TAX FAIRNESS, AND TAX DICRIMINATION Nugaha, Bima Aditya; Hajanirina, Andrianantenaina
RIMA - Research In Management and Accounting Vol 3, No 1 (2020): June
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i1.2747

This paper attempts to study taxpayersâ€™ perception on tax evasion while tax knowledge, tax fairness, and tax discrimination are considered. It sampled individual taxpayers who are registered in the tax office of Sekayu Regency, Palembang. Purposive sampling is used and sample of 200 respondents are obtained. Data collection is done by questionnaire method distributed to respondents. The results of this study indicate that tax knowledge, tax fairness, and tax discrimination are significantly associated with perception of tax evasion.

Corporate social responsibility and corporate financial fraud: evidence from China Wang Gen; Andi Ina Yustina; Andrianantenaina Hajanirina; Mila Austria Reyes
JAAF (Journal of Applied Accounting and Finance) Vol 6, No 1 (2022): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v6i1.3614

With the development of globalization, corporate social responsibility has become a hot subject of shared concern for all nations in the globe. The lack of CSR performance in modern China has prompted worries about CSR in both academic and practical circles in China. In this work, the authors continue Liao's research and seek to re-analyze if CSR is connected to financial fraud. Through the analysis of A-share companies in the construction industry listed on the Shanghai Stock Exchange and the Shenzhen Stock Exchange, this paper finds that CSR scores are negatively correlated with financial fraud activities, which suggests that CSR companies are less likely to engage in financial fraud. Thus, to some degree, it may also argue that CSR is an ethical activity that has the power to minimize corporate financial misbehavior.

ASEAN-5 Countries Stock Returns in Light with the Three-Fama and French Factor Model in Global Perspective Hajanirina Andrianantenaina
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 2 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

This paper attempts to investigate the three factor model proposed by Fama and French (1993) upon the five country members within the Association of Southeast Asian Nations or simply ASEAN-5. Most of the studies on these countries deal with the cointegration or co-movement of market stock returns. In overall, these markets are found cointegrated and break the boundaries amongst the cross-border. Besides, global interraction is also studied. Specific factors are not yet considered. Thus, global interaction is studied using the global three factor model. The samplesconsist of five countries global daily stock market index including Indonesia, Malaysia, Philippines, Singapore and Thailand from 2013 to2018. The result of this research shows a positive significant small minus law (SML) factors towards the global index for the case of Phillipines. Yet, other factors do not. Surprisingly, Indonesia, Malaysia, Singapore and Thailand are found insignificant towards the global factors.

Dividend policy of the Jakarta Stock Exchange listed manufacturing company and the underlying factors Farah Chintya Benyadi; Andrianantenaina Hajanirina; Mila Austria Reyes
JAAF (Journal of Applied Accounting and Finance) Vol 6, No 1 (2022): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v6i1.3615

The purpose of this study is to analyze whether profitability, liquidity, leverage and firm size affect dividend policy. Dividend provides riskless revenue for shareholders and though according to the theory, dividend, is irrelevant to firm value. Dividend policy is measured by dummy variable, and the underlying factors including profitability which using return on asset to be measured, liquidity that using current ratio, leverage which using total debt to total asset ratio while log natural of total asset is used as measurement of the firm size. Data collection is using purposive sampling with total sample of 61 companies from manufacturing sector companies listed on Indonesia Stock. This study is using binary logistic regression with 299 sample size. The outcome of this study present that dividend policy is significantly associated with profitability and firm size yet have no significantly correlated with liquidity and leverage of the company.

Pertaining Factors on the Audit Quality: Ethical Evidence from Indonesia Hajanirina Andrianantenaina; Mila Austria Reyes
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 1 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

This research attempts to investigate the audit quality based on the pertaining factors including ethical professional behavior, conflict of interest, audit fee that are mediated by religion and cognitive factor. The main issue we tend to discuss relies on the inconsistency of the literature on the audit quality but which ethics represented by the code principles with behavioral constuct prime over the premice. Using survey of 100 auditors from different background (seniority, firm image, and religious aspects); we found that not the ethical behavior matters but the conflict of interest upon the audit quality. Besides, auditor’s fee also becomes a significant parameter of he audit quality. Cognitive factor is necessary for auditor to have best practice on the ethical aspect from the reasoning.

Perusahaan Manufaktur di Bursa Efek Indonesia: Tax Avoidance Dijelaskan oleh Variabel Proporsi Dewan Komisaris, Ukuran Perusahaan, Profitabilitas dan Leverage Purwaningsih .; Andrianantenaina Hajanirina; Ika Pratiwi Simbolon
JAAF (Journal of Applied Accounting and Finance) Vol 4, No 1 (2020): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v4i1.1240

Tax avoidance banyak dilakukan oleh wajib pajak karena hal ini bersifat legal. Penelitian ini bertujuan untuk mengetahui lebih lanjut pengaruh proporsi dewan komisaris independen, ukuran perusahaan, profitabilitas (ROA) serta leverage terhadap tax avoidance. Sample dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2015 – 2017. Jumlah sample yang digunakan sebanyak 63 perusahaan yang diambil melalui purposive sampling. Metode analisis penelitian ini menggunakan anlsisis regresi data panel. Hasil penelitian menujukkan bawa ukuran perusahaan dan leverage berpengaruh terhadap tax avoidance. Keterbatasan dalam penelitian ini adalah jumlah sampel perusahaan yang digunakan hanya dalam periode waktu tiga tahun sebanyak 63 perusahaan dan variabel yang digunakan hanya proporsi dewan komisaris independen, ukuran perusahaan, profitabilitas (ROA) serta leverage.

The Determinants of Corporate Cash Holding in Indonesia: Manufacturing Company Muhammad Ilham Prasetyo Sitorus; Ika Pratiwi Simbolon; Andrianantenaina Hajanirina
JAAF (Journal of Applied Accounting and Finance) Vol 4, No 2 (2020): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v4i2.1243

This research has the purpose of analyzing the cash flow, capital expenditures, liquid assets, tangible assets, bank debt, firm size, research and development, growth opportunities, leverage, cash flow volatility, managerial ownership toward cash holding. The population in this research are all manufacturing firms listed on the Indonesia Stock Exchange (IDX). The sampling technique uses a purposive sampling method, and 78 observations have obtained from 26 companies for the 2016-2018 period. The method used in this research is quantitative. The results of this study indicate that liquid assets, tangible assets, and leverage have significant impact on cash holdings. In contrast, cash flow, bank debt, capital expenditure, firm size, research and development, growth opportunities, cash flow volatility, and managerial ownership do not have significant impact on cash holding.

Implications of Covid-19 on Auditor’s Reporting Mila Austria Reyes; Hajanirina Andrianantenaina; Gatot Imam Nugroho
JAAF (Journal of Applied Accounting and Finance) Vol 5, No 1 (2021): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v5i1.1461

AbstractTwenty years ago, nobody will ever think that the world will experience what we are experiencing right now. The whole world had been put in uncertainty due to pandemic which started from the city of Wuhan, China. This pandemic called COVID-19 had affected everyone’s life including many companies in Indonesia. It has impact on audit quality. Matters are analyzed through input/output based on Francis (2011) and Knechel (2010). This research adopts desk study method to investigate the impact of COVID-19 to audit quality. It suggests the improvement of the regulations (time, and fee), the auditor’s matters (experience, routine, and client). Quality can be based not only by the auditing report as the product from the activity, but from the engagement from the output of this report for long term horizon.

THE ECONOMIC FACTORS AND OTHER VARIABLES THAT AFFECT THE EMPOWERMENT OF THE MICRO-BUSINESSES RUN BY FARMING COMMUNITIES IN VILLAGES AROUND THE FOREST AREAS Yoyo Sunaryo Nitiwijaya; Hajanirina Andrianantenaina
Journal of Indonesian Economy and Business (JIEB) Vol 31, No 3 (2016): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This research is conducted in Kuningan regency, West Java, Indonesia and aims to analyze the economic, social, institutional, and cosmopolitan factors which affect the empowerment of the communities of micro-business entrepreneurs. It attempts to investigate the problems that persist for this community, in that the people living near the forest are heavily dependent on it, and on their agricultural activities. They have to face institutional regulations and competition from immigrants. Due to the nature of the data, the complexity of the structured relationship, the multiple endogenous variables; SEM or Structural Equation Modeling is used to analyze and confirm the extant association between the studied variables in a covariance based approach assisted by AMOS. The results suggest that the micro-business community is strongly influenced by the dynamics of the institutional businesses in the village, their social interactions, economic capabilities and cosmopolitan drives with the immigrant communities. It shows the efficiency and importance of the institutional community while dealing with micro-businesses’ agrarian economic empowerment. Improvement in the regulations is necessary and is expected to improve the partnership between the government and private and public entities, to cope with the economic development of society in such communities, and others which may share the same characteristics.

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