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"The purpose of this research was to determine the influence of leverage ratio, liquidity ratio, profitability ratio, the portion oi stocks owned by public firm size, and company ages on mandatory disclosure comprehensiveness o financial statement. The sample consisted of 80 manufacturing companies listed at Indonesia Stock Exchange from 2008-2010 selected using purposive sampling method. Descriptive statistics and the multiple regression method were used to analyze the hypotheses. The results of this research showed that only firm size that influence the mandatory disclosure positively and liquidity ratio that influence the mandatory disclosure negatively. This research also showed that there was no autocorrelation, multicollinearity, and heteroscedasticity."

"Salah satu penggerak ekonomi terbesar di Indonesia merupakan usaha mikro kecil menengah (UMKM). UMKM berkontribusi positif terhadap Produk Domestik Burto (PDB). Sayangnya kebanyakan dari mereka masih tidak dikelola secara benar. Dalam penelitian ini, penulis menggunakan metode business coaching pada salah satu UMKM di Bekasi yang bernama RF Variasi Mobil. RF Variasi memiliki bisnis utama yang berfokus pada produk variasi mobil dan jok paten. Penulis menggunakan beberapa instrumen business coaching untuk mengumpulkan data kualitatif untuk memetakan kondisi UMKM dan gap, yang kemudian akan menghasilkan solusi untuk diimplementasikan. Seperti gap yang terefleksikan di analisis pareto yang menunjukkan masalah pada sistem pencatatan keuangan dan perencanaan pemasaran. Oleh karenanya penulis membuat perbaikan sistem pencatatan keuangan yang tadinya menggunakan Microsoft-Excel menjadi aplikasi Ipos4 dan membuat perencanaan pemasaran untuk produk Geotracker yang dimulai dari analisis industri, analisis kompetitif, analisis STP, penentuan harga, diskriminasi harga, promosi, dan strategi komunikasi pemasaran. Sebelum dilakukan perencanaan pemasaran, penulis mensurvei awareness dari merek Geotracker yang hasilnya menunjukkan tingkat awareness yang rendah, sehingga perencanaan pemasaran layak untuk dilakukan. Tujuan dari studi ini adalah untuk membantu RF Variasi untuk mengelola sistem pencatatan keuangan dan aktivitas pemasaran untuk memperbesar merek Geotracker.

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One of the most powerful economic drivers in Indonesia is Micro Small Medium Enterprises (MSMEs). They positively contribute to Indonesias Gross Domestic Product (GDP). Unfortunately, many of them are still not appropiately managed. In this research, we applied some business coaching methods on one of MSMEs in Bekasi, namely RF Variasi Mobil. Its core business is focused on selling variation products and cars upholstery patent service. Using business coaching instruments, we collected qualitative data for mapping the MSMEs condition and problem, then take  corrective action for improvement. The Pareto analysis for showing gaps reveals that financial system record and Geotrackers marketing plan are still concern. Thus, we restructured the financial system record from MS-Excel based to Ipos4 application-based and set marketing plan for Geotrackers product. W started examination from industry analysis, competitive analysis, segmenting, targeting, and positioning (STP) analysis, price setting, discrimination price, promotion, and marketing communication strategy. Before initiating a marketing plan, we surveyed about Geotrackers brand awareness and confirmed that Geotrackers marketing plan is eligible to be applied. This study helps RF Variasi in managing the financial record system and marketing activities to amplify Geotrackers brand."

"Penelitian ini bertujuan untuk mengetahui perlakuan manajemen laba ketika perusahaan mengalami financial distress, perbedaan manajemen laba antara periode krisis dengan non krisis dan menganalisis perbedaan pengaruh financial distress terhadap manajemen laba antara periode krisis dan periode non krisis. Manajemen laba akrual diukur dengan menggunakan model Kothari et al. (2005) dan manajemen laba melalui aktivitas riil diukur dengan menggunakan model Roychowdhury (2006). Penelitian dilakukan pada 154 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2007-2010.Hasil penelitian menunjukkan bahwa financial distress hanya berpengaruh pada manajemen laba akrual dan produksi berlebihan dan tidak berpengaruh pada manipulasi penjualan dan pengurangan biaya-biaya diskresioner. Periode krisis hanya berpengaruh terhadap praktik manajemen laba riil melalui produksi abnormal dan tidak berpengaruh terhadap manajemen laba akrual dan kedua manajemen laba riil lainnya. Diduga pada saat periode krisis perusahaan tidak memiliki kemampuan untuk melakukan manajemen laba riil melalui produksi abnormal. Variabel krisis tidak tidak terbukti membuat hubungan financial distress dengan manajemen laba riil melalui produksi abnormal menjadi semakin negatif. Latar belakang dari motivasi tersebut yaitu membuat pasar yakin bahwa perusahaan masih tetap mampu bertahan melakukan aktivitas riil dalam kondisi politik-ekonomi yang sedang buruk sehingga akan meningkatkan respon yang baik dari pasar.

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The purpose of this study are to determine the treatment of earnings management when the company experienced financial distress, earnings management differences between crisis and non crisis period, and analyze the differences in the effect of financial distress on earnings management between the crisis and noncrisis periods. Accrual earnings management is measured by using a model of Kothari et al. (2005) and earnings management through real activities is measured using the model Roychowdhury (2006) which divided by three proxies: sales manipulation, overproduction, and reduction of discretionary expenses. The sample of this research are 154 manufacture companies listed on Indonesian Stock Exchange in 2007-2010.

The results show that financial distress only impact on accruals earnings management and real management through overproduction and has no impact on real management through sales manipulation and reduction of discretionary expenses. Crisis only impact on real management through overproduction and has no impact on accrual-based earnings management and for both earnings management through real activities. Variable crisis does not proven make the relationship between financial distress with real earnings management through abnormal production became increasingly negative. It is suspected to make sure the market that the company is still able to survive through real activity in bad political-economic conditions that will improve good responses from the market."

"Penelitian ini menunjukkan determinan dari net interest margin (NIM) dan non interest income (NII) yang bertujuan untuk menganalisa hubungan antara NIM dan NII di Indonesia. Hanya sedikit penelitian dengan tujuan ini dan penelitian tersebut menghasilkan hasil yang berbeda untuk setiap sampel dan periode. Karena itu, penelitian ini dilakukan untuk fokus pada bank-bank di Indonesia. System GMM digunakan untuk mengontrol hubungan yang simultan pada NIM dan NII bank umum nasional devisa di Indonesia selama 2004-2011.Penelitian ini menemukan adanya beberapa determinan NIM dan NII yang tidak berpengaruh signifikan secara statistik di Indonesia. Hasil penelitian ini juga menunjukkan adanya hubungan yang negatif dan signifikan secara statistik antara NIM dan NII. Akan tetapi, risiko aktivitas tradisional yang tidak berpengaruh signifikan terhadap aktivitas non tradisional secara statistik memberikan kesimpulan yang berbeda dengan penelitian-penelitian sebelumnya yaitu bank meningkatkan aktivitas non tradisional bukan untuk menutupi penurunan dari pendapatan margin.

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This study examines the determinants of bank net interest margin (NIM) and non interest income (NII) in order to analize the relationship between NIM and NII in Indonesia. System GMM is employed to control for the simultaneity between NIM and NII for foreign exvhange bank in Indonesia during the period of 2004-2011.

This paper find some the determinants of NIM and NII statistically insignificant in Indonesia. This study's result also shows a statistically significant negative relationship between NIM and NII. However, risk of the traditional activities statistically insignificant correlated with non traditional activities provides a different conclusions with earlier studies that is banks increase their non traditional activities not to offset the decline in margin income."

"Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik transaksi merger dan akuisisi (M&A) serta karakteristik perusahaan terhadap abnormal return jangka panjang. Sampel penelitian terdiri dari 64 transaksi M&A dalam periode 2009-2021. Penelitian ini menunjukan bahwa terjadi abnormal return negatif pada saham perusahaan pengakuisisi pada seluruh periode pengukuran. Status target perusahaan privat berpengaruh positif dan signifikan terhadap BHAR. Deal-value relative size, ukuran perusahaan pengakuisisi, dan book to market ratio berpengaruh signifikan terhadap BHAR. Metode pembayaran tunai dan pandemi Covid-19 berpengaruh negatif dan signifikan terhadap BHAR. Perusahaan pengakuisisi dan investor perlu memperhatikan karakteristik transaksi dan perusahaan untuk mengoptimalkan nilai perusahaan bagi pemegang saham dan mendapatkan abnormal return yang positif di masa datang.

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This study aims to determine the effect of the firm and deal characteristics of mergers and acquisitions on long-term abnormal returns. The research sample consists of 64 M&A transactions in the 2009–2021 period. This study shows that there is a negative abnormal return on the acquirer company's shares in all measurement periods. The target status of private companies has a positive and significant effect on BHAR. The deal-value relative size, the size of the acquiring company, and the book-to-market ratio have a significant effect on BHAR. The cash payment method and the COVID-19 pandemic have had a negative and significant effect on BHAR. Companies and investors need to pay attention to the characteristics of transactions and companies to optimize company value for shareholders and get positive abnormal returns in the future."