VOLUME 2 ISSUE 3 /2021

Abstract:

This paper aims to study the impact of capital structure as an independent variable on accrual-based and real earnings management, which are dependent variables. The study uses panel data analysis over nine years (2011–2019), giving a total of 774 firm-year observations for each variable. Panel data regression models are applied on a sample of 86 non-financial firms listed on the Amman Stock Exchange in Jordan. Five measures of earnings management are estimated using models by Dechow et al. (1995), Kothari et al. (2005), which measures accrual earnings management, and Roychowdhury (2006), whose model considers cash flow from operations, production costs and discretionary expenses as proxies for real earnings management. Data was checked for heteroskedasticity, and robust regression was applied to control the heteroskedasticity. The analysis was supplemented by estimating a generalised method of moments model to address any endogeneity concerns.

The result of this study provides a valuable explanation of the relationship between variables. The findings indicate a statistically positive association between a firm’s financial leverage as a proxy of their capital structure and accrual-based and real earnings management. This result holds for two measures of financial leverage (total debt to assets ratio and total debt to equity ratio). However, when we use an alternative leverage measure (long-term debt to equity ratio) as a capital structure proxy, the impact of leverage on accrual-based and real earnings management is significant and negative in all earnings management measurements. The long-term debt to equity ratio does not appear to have a significant impact on accrual earnings management measured by Kothari et al. (2005) nor with production costs as a proxy for real earnings management measured by Roychowdhury (2006).

Keywords: Accrual earnings management, real earnings management, capital structure.

Abstract:

The rapid growth of the e-commerce market in Indonesia cannot be doubted. With a transaction value of 130 trillion for the e-commerce business in Indonesia. There are e-commerce that still exist and some are closed. Buyers test and fail in an attempt to buy them because the navigation on the site is difficult. To solve the above problems, an analysis method with interviews is needed, e-commerce development using User Centered Design (UCD). The object of this research is Tokopedia. Tokopedia is one of the largest e-commerce sites in Indonesia. The system built by applying the UCD method has succeeded in obtaining test results. Thus, Tokopedia e-commerce has succeeded in building a user-friendly system with a high level of usability, user friendly, and easy to use.

Keywords: Business, E-commerce, UCD

Abstract:

The purpose of this research is to find out how much influence social media has on business. social media is very influential in today's life, especially in business, social media can make a business very profitable from ordinary business. because of the advantages of social media, it can make a business have many advantages. social media is an online media that can be used by each other to interact, participate in, share, create blog content, and the virtual world without limitation by place and time. while a business is an organization that sells goods or services to consumers or other businesses, for a profit. Youtube, is an example of social media, where we can watch videos without even needing to use television. This is one of the influences of social media. Social media is very influential for millennials today, especially in the business field, you can easily find the customers you want. Social Media influences the era, especially business today. This article draws on the literature study methodology and draws on pre-existing data to strengthen it. I take this data mostly from newspapers which have many facts about the impact of social media on business

Keywords : Business, Social Media.

Abstract:

Human Resource Management is planning the organization, implementation and control towards human resources in the organization for achieving goals effectively and efficiently. Employee performance is the result of quality work and the quantity attained by an employee within carry out duties according to its responsibilities given to him.

Productivity is the output (output) of the product nor is it a resource union service used in a production process. Motivation is a collection of behaviors that provide a foundation for someone to act in a directed way to specific specific goals Seven important factors are used to motivate employee performance (motivators), namely: Achievement, Recognition, Challenges, Interests, Responsibilities, Promotion, Salaries and allowances.

Morale is what condition an employee doing work every day. The higher the work spirit, the increase employee productivity. Job satisfaction is a common attitude a reflection of some of the interconnected attitudes of someone against work.

Keywords: Sumber Daya Manusia, SDM, Human Resource.

Abstract:

YouTube is a very promising branch of the profession for some people in the world, especially Indonesia at this time, with the development of the era and the influence of globalization, Indonesia has also been affected by the trend of being a supporter of the world's YouTubers. With an abundant amount of income from the results of a video uploaded by a YouTuber who even crossed the per capita economy in Indonesia itself. Therefore, income from YouTubers is a source of tax income that has the potential to support the Indonesian economy, but the absence of taxpayers who work as YouTubers is a deviation or a violation of the law itself. In this case, it means that the government must be more alert and assertive in overseeing and also enforcing regulations on income tax collection, especially for a YouTuber who has the potential to support the economy of the Indonesian state.

The conclusion of this article is that the monitoring process using a social network analysis system has not been implemented, and tax officials are still manually monitoring every activity of YouTubers, so YouTubers may not be identified due to human factors. Existing tax laws have not been able to properly coordinate tax collection for YouTube users. The calculation of the tax payable is carried out in accordance with the ambiguous Regulation of the Director General of Taxes PER-17 / PJ / 2015, so for YouTubers and considering the amount of income, the structure is too abstract and the structure is confusing. Therefore, it is difficult to calculate the YouTuber tax amount, depending on the cost per mile (CPM).

Keywords: pajak; pajak YouTuber; Youtube.

Abstract:

Globalization has played a very important role in the development of technology in recent times which has experienced rapid development. During that time, a platform appeared that helped us to socialize widely, namely social media. Now we know the 4 giants in social media, namely Facebook, Instagram, Twitter, and Tiktok. Now they make social media a place to promote a product and serve as a marketing tool by business people. This journal aims to explore the use of social media, especially Facebook, Instagram, Twitter, and Tiktok in online business marketing. Research is expected to be input for readers who want to use social media as one promotional media for services and products. This study aims to find out how the use of social media as a business strategy by several business people based online.

Keywords: Business; Sosial Media; Facebook; Instagram; Twitter; Tiktok.