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Nusantara Science and Technology Proceedings
Published by Future Science
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Search results for , issue "1st ICEMAC 2020: International Conference on Economics, Management, and Accounting" : 50 Documents clear
Analysis of Debt Restructuring Methods for Negative Equity Firm Ikhsan Abi Nubli; Viverita
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1001

Abstract

This paper aims to find the best debt restructuring methods for negative equity firms. This study uses four common debt restructuring methods, i.e. Debt-to-Equity swaps, debt-to-asset swaps, issuing convertible bonds, and repayment agreements. Furthermore, based on each debt structure, we compared their price-to-book ratio and debt-to-equity ratio (DER) to find the best possible method for every firm and their industries. The sample for this study is firms listed on the Indonesia Stock Exchange (IDX). The ideal capital structure of the firms is deter-mined by using an iterative algorithm. After finding their ideal capital structure, firms will be treated by debt restructuring to reach their ideal capital structure. Mostly, firms are better performances while using debt to an equity swap and issuing convertible bonds. This condition is proven by increasing their P/BV and their better capital structure by looking at their DER. Furthermore, a debt to asset swap is better to use for firms with high DER. Whilst debt repayment agreements do not affect the firm’s capital structure and its value.
The Impact of Remittance toward Indonesia’s Economic Growth Nur Siti Annazah; Ivan Lilin Suryono
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1002

Abstract

This paper aims to find the impact of remittance on Indonesia’s economic growth. Variable used are remittance, PMTB, import, and economic growth obtained from World Development Indicator (WDI) from 1988 to 2018. Regression analysis of ARDL Cointegration is utilized in finding out remittance, PMTB, and import toward economic growth both for short-term and long-term. The result of the analysis shows that remittance affects long-term economic growth. PMTB variable can increase economic growth both for the short-term and long-term. Import variables can increase economic growth in the short-term, but it decreases economic growth in the long-term. The result shows that external factors need to be paid attention to more by the government because they can contribute toward national economic growth.
The Whistleblowing System, Literacy of Big Data Analytics, and Tax Avoidance: Experimental Study Agrippina Galuh Sulistyaningrum; R. Nelly Nur Apandi; Alfira Sofia
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1003

Abstract

Awareness of the existence of a system that can monitor non-compliance will certainly affect the behavior of taxpayers. Testing taxpayers' intentions to avoid taxes because of the whistleblowing system and big data analytics literacy is very relevant due to being in the era of 4.0. The purpose of this research is to find out the differences in taxpayer decisions to avoid taxes based on the whistleblowing system implemented by the Directorate General of Taxes (DJP) and big data ana-lytics literacy. The test is conducting an experimental method with a 2x2 factorial design. Researchers experimented with student respondents who consisted of several groups with certain treatments. To test the main effect and interaction effect hypotheses between the variables studied, used the Two Way ANOVA analysis technique. The results showed that the main influence and interaction proved sig-nificant or not. Taxpayers' actions in tax avoidance can be minimized when the DJP whistleblowing system runs effectively. However, there is no big data analyt-ics literacy effect on tax avoidance, and there is no interaction effect between fac-tors. The uneven literacy of big data analytics among taxpayers in Indonesia will certainly change shortly. So, the DJP should make more optimal use of advances in science and information technology to increase its tax revenue target.
Financial Statement Ratio Analysis to Assess Financial Performance at PT Polychem Indonesia Tbk Rahmah Hasanah; Fitri Mareta; Heliani
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1004

Abstract

The purpose of this study is to determine the financial performance of PT. Poly-chem Indonesia Tbk using financial ratio analysis from 2017 to 2019. The finan-cial ratios analyzed are Current Ratio (CR), Quick Ratio (QR), Debt Ratio (DR), Debt to Equity Ratio (DER), Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Investment (ROI) and Return on Equity (ROE). The data in this study uses data in the 2017-2019 financial statements. The data analysis meth-od used is the horizontal analysis method, which is useful for comparing financial reports in certain years. From the data analysis, it can be seen that the liquidity ratio of PT. Polychem Indonesia Tbk seen from the average CR and QR in the last 3 years was 336.5% and 184.1%. This proves that the current ratio and a quick ratio of PT. Polychem Indonesia Tbk is in good condition. The solvency ratio of PT. Polychem Indonesia Tbk is seen from the average DR and DER of PT. Polychem Indonesia Tbk in the last 3 years amounted to 22.6% and 33.1%. This condition shows the debt ratio and debt to equity ratio of PT. Polychem In-donesia Tbk is in good condition. Profitability ratio of PT. Polychem Indonesia Tbk seen from the Average Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Investment (ROI) and Return on Equity (ROE) in the last 3 years each was 0.0%, -5,3%, -4.8% and -6.1% are in poor condition because they are below the industry standard.
Resource Development of Entrepreneurs of Small and Medium Enterprise (SME) of Wooden Batik Center in Putat Village and Sendangsari Village Aryan Torrido; Ravik Karsidi
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1005

Abstract

Covid 19 Pandemic that hit many countries has led to changes in consumer behav-ior as in shifting target products as well as consumption patterns with wider digital use. This situation leads to the use of information technology by entrepreneurs in small and medium-scale businesses but the encouragement to make good use of it goes slow. It is caused by a lack of entrepreneurial mindset development owned by entrepreneurs. Therefore, this research aims to find out how far entrepreneurial mindset development is implemented in the development target community, by conducting a study on capacity building activity of workshop owners’ resource in the wooden batik center of Putat Village and Sendangsari Village. The qualitative research method was used with a multiple case approach. The research result shows that in the last six years, there has been no more entrepreneurial mindset training held by the government and private institutions. The psychological ap-proach that is still done is to encourage workshop owners of wooden batik cen-ters. Empowerment activities are necessary to be considered so that the activities are not only aimed at the target community but also the actors who need to be em-powered first. Therefore, disorientation will not happen and the objectives of de-velopment activities can be implemented more efficiently and effectively.
K-Pop's popularity strategy in the international arena Ayu Nur Aini; Muhammad Fahmi; Andri Ardhiyansyah; Bagja Rahma Putra
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1006

Abstract

This study aims to identify the successful strategy of K-pop music so that it can enter the global market from talent search to marketing. This study uses the literature review method, in this study we find that the success of the K-pop industry is the result of the strategy. such as in developing the talent of a girl band or boyband candidate using the “idol farm system” system, then using offline and online promotions. besides that the agency implemented and learned about the 4.0 marketing system. by seeking segmentation, performs 5 stages of methods of bringing in consumers, namely being aware, interested (appeal), seeking (ask), taking action (act), and supporting (advocate). Apart from the 5 approaches, there are 4 stages in marketing music, namely introducing 4.0 consumers, then doing human-oriented marketing, then doing online and offline marketing, and engagement marketing for brand affinity. To enter the international market, K-pop already has many advantages because it already has its genres and characteristics, in K-pop music also contains modernized traditional elements.
K-Pop Marketing Tactics That Build Fanatical Behavior Andri Ardhiyansyah; Dwi Putri Maharani; Sintia Permata Sari; Umar Mansur
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1007

Abstract

Kpop fans are known for their loyalty, they support their idols by buying albums, streaming music videos (MV), following concerts, fan meetings, fanservice, and many more. K-Pop fans are synonymous with fanaticism where K-pop fans are never separated from goods or merchandise related to their idols such as albums, lightsticks, photo cards, and other merchandise or by coming to every fan meeting, fan sign, Showcase, and idol concert. K-Pop fans are always considered excessive and always consumptive, and fan fanaticism is shown by joining the K-Pop fan community as their existence in providing information about K-Pop idols. This study aims to collect and analyze articles related to K-Pop marketing that causes fanaticism towards K-pop fans. The design used is a literature review, a critical analysis of the research being carried out on a specific topic of a scientific section. articles are collected using search engines such as Scopus and Google Scholar. Based on the articles collected, it is found that an interesting album and a concert that makes a happy experience can build a sense of love that leads to fanatical behavior. The album marketing strategy carried out by the South Korean entertainment agency makes K-Pop fans consume which is not only driven by efforts to meet their needs, but they have a sense of satisfaction from buying the K-Pop album
Making Guidance of Financial Reports Using the Application and Improving Company Profile for B2b Promotion on Indonesia Leather Shoes MSMEs Baskoro Ismail; Hasnul Suhami
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1008

Abstract

According to the Ministry of Cooperatives and MSMEs of the Republic of Indonesia in 2017, MSMEs contribute to 99% of Indonesia’s total entrepreneurs and 97% of Indonesia’s total workers. One type of entrepreneur in Indonesia is the process industry which operates by processing raw material into consumer products. An example of this industry is the footwear industry. This paper aims to help one of the leather shoe MSMEs in Indonesia by making financial reports to analyze the performance of MSMEs and create a company profile for B2B promotion. Qualitative case study research, internal and external analysis, and business coaching methods are used to find actual conditions and gaps that exist, then take the implementation approved by MSMEs to resolve gaps in MSMEs. After conducting internal and external analysis such as Business Process, BMC, PESTLE, Porter's Five Forces, STP, 7Ps, and Financial Statement Analysis, it turns out the problems lies within the disorganized financial reports and disorganized company profiles that cannot be used as a promotional tool. Pareto and gap analysis found the most important and easiest problems to resolve. Therefore, reducing the gap in MSMEs by making guidance of financial reports using the application for MSME and improving company profiles for B2B promotion is needed.
The Role of Information Accuracy and Outcome Transparency on Forced Distribution Rating System (FDRS) Bias: An Experimental Study Fuadhillah Kirana Putri
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1009

Abstract

Forced Distribution Rating System (FDRS) is a performance appraisal system that forces supervisors to distribute employee rating results according to predetermined categories. FDRS aims to distinguish high, average, and low-performing employees so that low-performing employees can be identified. In practice, the supervisor experiences problems in assessing low-performing employees because the supervisor often does not have any data about these employees, so that bias cannot be avoided. By using the Equity Theory and Social Comparison Theory, this study aims to test empirically the role of information accuracy and outcome transparency as control systems in minimizing bias in FDRS. This study used a web-based experimental method with a 2x2 design between subjects with two information accuracy treatments (high and low) and two outcome transparency treatments (high and low). The results showed that high information accuracy affects the supervisor's intentions to avoid bias in FDRS. The results also indicate that the high outcome transparency strengthens the supervisor's intentions to avoid bias in FDRS when the information accuracy is relatively high. The highest tendency for a supervisor to do bias in FDRS is in a condition when there is low information accuracy with a high level of outcome transparency
The Effect of Cash Turnover, Account Receivable Turnover and Inventory Turnover on ROA in Mining and Quarrying Sector Companies Listed in IDX from 2017-2019 Heliani; Risma Yulianti; Vina Herdina; Fitri Mareta; Indah Purnamasari
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1010

Abstract

The mining sector is a manufacturing company sector whose activities consist of extracting, processing and exploiting, and selling coal, minerals, metals, and natural gas. This research was conducted to determine whether ROA is affected by cash turnover, accounts receivable turnover, and inventory turnover using documentation as a data collection and a method of multiple linear regression analysis through SPSS data processing. The population used is the mining and quarrying sector companies listed on Indonesia Stock Exchange (IDX) from 2017-2019 totaling 43 companies. The purposive sampling method was used in determining the sample which resulted in 33 samples. The research shows that cash turnover, accounts receivable turnover and inventory turnover do not affect ROA because this is due to a decrease in the amount of production, cash flow constraints due to low turnover of accounts receivable, and low sales so that inventory turnover is slow and inventory costs are higher.

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