Journal of Accounting Issues

THE EFFECT OF GROWTH OPPORTUNITY, LEVERAGE, AND DIVIDEND ON INVESTMENT DECISIONS IN INDUSTRIAL SECTOR COMPANIES BEI REGISTERED PHARMACY PERIOD 2015-2019

2023-08-15T14:40:17+00:00

The organization's management is required to make a number of financial decisions, including investment decisions. For making investment decisions, factors from within the company, like growth potential, leverage, and dividends, are taken into account in this study. This study proposes to examine the effects of growth potential, leverage, and dividends on investment decisions.

Companies that have become public and are listed in Indonesia for the years of 2015 to 2019 a company called the primary focus of this researcher's research in the pharmaceutical industry area was exchange. The methodology employed is secondary data research with a quantitative approach. Purposive sampling was used, and a sample size of 35 enterprises was used. Multiple-linear-regression is the approach taken to analyze the data. According to the study's conclusions, it is obvious that.

THE INFLUENCE OF WORKLOAD AND INDIVIDUAL CHARACTERISTICS ON THE PERFORMANCE OF NURSES IN BUMI MASSENREMPULU GENERAL HOSPITAL, ENREKANG DISTRICT THROUGH BURNOUT AS AN INTERVENING VARIABLE

2023-07-30T12:22:52+00:00

The purpose of this study was to provide an overview of how the influence of workload and individual characteristics on the performance of nurses at the Bumi Massenrempulu General Hospital, Enrekang Regency, through burnout as an intervening variable.

This research is categorized as explanative research using a quantitative approach. This is intended to be able to describe or describe in a systematic, factual and accurate manner the object under study. Descriptive research with a quantitative approach aims to describe systematically and analytically about the characteristics of an individual, symptom, condition or certain groups between a symptom and other symptoms in society.

The results of this study are: 1) Workload has an effect on burnout, this proves that a high workload will increase burnout, this is indicated by the path coefficient value of 0.288 and the t-statistic value of 2.815. This value is greater than t-table (1.983); 2) Individual characteristics affect burnout, this proves that having high individual characteristics will increase burnout, this is indicated by the path coefficient value of 0.521 and the t-statistic value of 6.525. This value is greater than t-table (1.983); 3) Workload affects performance, this proves that a high workload can also improve nurse performance, this is indicated by the path coefficient value of 0.388 and the t-statistic value of 3.803. This value is greater than t-table (1.983); 4) Individual characteristics do not affect performance, this proves that high individual characteristics will not always improve nurse performance, this is indicated by the path coefficient value of 0.118 and the t-statistic value of 1.137. This value is smaller than t-table (1.983); 5) Burnout affects performance, this proves that high burnout will reduce nurse performance, this is indicated by the path coefficient value of 0.629 and the t-statistic value of 6.091. This value is greater than t-table (1.983); 6) Workload has an indirect effect on performance through burnout, if the workload is high it will improve the performance of nurses if there is a change in burnout in a more positive or better direction, this is indicated by the path coefficient value of 0.181 and the t-statistic value of 2.889. This value is greater than t-table (1.983); 8) Individual characteristics have an indirect effect on performance through burnout, if individual characteristics are high it will improve nurse performance if there is a change in burnout in a more positive or better direction, this is indicated by the path coefficient value of 0.327 and the t-statistic value of 3.935 . This value is greater than t-table (1.983). 983); 8) Individual characteristics have an indirect effect on performance through burnout, if individual characteristics are high it will improve nurse performance if there is a change in burnout in a more positive or better direction, this is indicated by the path coefficient value of 0.327 and the t-statistic value of 3.935 . This value is greater than t-table (1.983). 983); 8) Individual characteristics have an indirect effect on performance through burnout, if individual characteristics are high it will improve nurse performance if there is a change in burnout in a more positive or better direction, this is indicated by the path coefficient value of 0.327 and the t-statistic value of 3.935 . This value is greater than t-table (1.983).

Business Development Plan for Surya Super Crab Restaurant in Makassar City

2023-07-30T12:24:16+00:00

The seafood restaurant had become an important segment in the culinary industry that was continuously growing. The consumption of seafood has been increasing globally as people have been increasingly appreciating the unique flavors, health benefits, and culinary experiences offered by seafood dishes. This research aimed to develop the appropriate business development strategy, including opening new branches with minimal capital. The research method used was a qualitative descriptive analysis method supported by quantitative analysis based on primary and secondary data. Primary data was obtained through interviews with business owners and customer surveys. Secondary data was obtained from literature reviews, including books, articles, journals, websites, and social media. The customer empathy mapping analysis results showed that Surya Super Crab Restaurant customers had been highly engaged with social media. The analysis of the business model canvas indicated that certain business model components had required additional development. The financial feasibility of the business, based on the Net Present Value (NPV) of Rp Rp. 126.186.850, Internal Rate of Return (IRR) of 25,45%, and Payback Period (PP) of 4 years and 1 month, demonstrated that all financial feasibility requirements had been met.

AN INDEPENDENT TAXATION AUTHORITY IN THE FORM OF A STATE REVENUE AGENCY IN A STUDY

2023-08-15T14:41:19+00:00

In an evolving global context, the need for a State Revenue Agency separate from the Ministry of Finance is increasingly urgent. This separation of functions will provide a strong foundation in improving the state revenue system and the management of state finances, and reduce the risk of corruption and misuse of state finances. Therefore, immediate steps should be taken to establish an independent State Revenue Agency to meet the increasingly complex challenges and demands of the times.

Several theories support the establishment of an independent tax and revenue authority. Agency principle theory explains the importance of separating tax functions from other government agencies to avoid conflicts of interest and ensure efficient tax collection. Public choice theory also underlines the need for an independent authority to prevent political intervention that could potentially harm the public interest.

The research method which includes literature study, comparative analysis, interviews, qualitative analysis, and normative approach will provide a comprehensive understanding of independent tax and revenue authorities and their implications in state financial management.

Despite difficult challenges and obstacles, the establishment of an independent revenue agency authority remains possible with strong political support, consensus, and commitment to improving transparency, accountability, and efficiency in the management of state finances.

In conclusion, the independence of tax and revenue authorities plays a crucial role in the management of state finances. Efficiency, transparency, accountability, and public trust are the main benefits that can be gained from this independence. Although there are challenges in implementing it, measures to separate the taxation function from political interference and other parties' interests should be championed to ensure optimal state revenue collection and fair distribution of the tax burden for all citizens.

BUSINESS STRATEGIES AND INNOVATION ON COMPETITIVE ADVANTAGE OF SMEs

2023-07-30T12:23:29+00:00

In the face of a dynamic and competitive environment, SMEs must figure out how to remain competitive. This has to do with SMEs' future growth and survival. The purpose of this study was to investigate how innovation and business strategy affect competitive advantage. 68 questionnaires were used to gather information. In the Makassar city fresh market, 68 SME owners received a total of questionnaires. the probability sampling approach used to select the sample. Multiple Linear Regression with SPSS version 23 was used to analyze the data. Business strategy and innovation have a positive and significant impact on competitive advantage, according to this study's findings.

THE INFLUENCE OF SERVICE QUALITY, PRICE, LOCATION ON PURCHASING DECISIONS (Consumer Studies RM. Coto Makassar 3 &; Seafood in Takalar County)

2023-07-30T12:24:52+00:00

Muh. Asbar, Sohra Syam, Wisnu Tri Sardi. 2023. The purpose of the study is to evaluate how RM's buying decision is affected by service quality, cost, and location. seafood from Takaral Regency and Kotoma Kassar 3. There were one hundred buyers or consumers present. In this work, the transverse sampling approach was employed in conjunction with the Lemeshow equation as a sample methodology. The information used is the survey's raw data. Utilize multiple regression analysis to analyze your data. Using the SPSS version 25 program, examine the survey's results. The computed value of 3.590 is more than Table 1.984 since the outcomes of processing QoS data have a substantial influence on purchasing decisions, and the crucial value of 0.001 is less than 0.05 (0.0010.05) because of this. If the calculated value is -0.930 (less than Table 1.984) and the significant value is 0.355 and more than or 0.05 (0.3550.05), the processing of price data has no impact on the purchase decision. The outcome of processing location data for a calculated value of 1.080 less than ttable 1.984 and a significant value of 0.283 (0.2830.05) larger than or 0.05 also suggests that location has no bearing on consumers' purchasing decisions.