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This research aims to find out and analyze the effect of the bonus mechanism, tunneling incentive, and exchange rate on company decisions to perform transfer pricing practices in 35 manufacturing and mining sector companies listed on the Indonesia Stock Exchange for the 2018–2020 period. The population of this research is used in the manufacturing and mining sectors listed on the Indonesia Stock Exchange (IDX).  This research is a type of quantitative research using secondary data in the form of the company’s annual report and financial statement. The Random Effect Model (REM) with panel data regression was used in this study using STATA version 16. Based on the test results and analysis, it can be concluded that the bonus mechanism has a significant positive effect on transfer pricing, the exchange rate has a significant negative effect on transfer pricing, and the tunneling incentive has no effect on transfer pricing.

Gojek has become a widely-known online transportation service in Indonesia, including East Bekasi, a major city that encompasses one of the biggest population numbers, right behind Jakarta. This results in the occurrences of traffic jams and, consecutively, the public’s need for comfortable, fast, and safe transportation. The purpose of this research is to identify, prove and analyze the loyalty of East Bekasi Gojek customers. In this paper, the researched variables include a brand image, promotion, service quality, customer satisfaction and customer loyalty. This research uses a quantitative method, namely the purposive sampling method, using samples from 96 respondents. The data used are gathered from the questionnaire spread, and data analysis is done using SmartPLS 3.0. The result of this research finds that for the direct influence of brand image, promotion, and service quality on customer loyalty, all variables show positive and significant effects, with brand awareness showing an influence degree of 0,350, promotion with 0,364, and service quality with 0,289. As for the indirect influence of brand image, promotion, and service quality towards customer loyalty, brand awareness shows positive and significant effects on the degree of 0,319 while on the other hand, promotion, and service quality show positive yet insignificant effects with promotion being on the degree of 0,222 and service quality on 0,179. As for the indirect influence, the influence towards loyalty through customer satisfaction shows positive and significant effects with brand image on the degree of 0,098, promotion on 0,102, and service quality on 0,081. Meanwhile, the direct joint contribution of brand image, promotion, and service quality for customer satisfaction shows a degree of 81,70%, and indirectly it shows a degree of 82,40%, while the rest of the figure is caused by other factors not included within the model of this research.

This research was conducted to identify the determinants of SME's performance as well as look at the underlying conditional factors. Researchers examine the direct effect of product innovation on SME's performance and consider the moderating role of market orientation and organizational learning. Using the quantitative method, the researchers conducted a survey of 170 SME owners in DKI Jakarta Province who were selected using a purposive sampling method. This survey was conducted online by distributing questionnaires through an online platform. The data is then analyzed using Structural Equation Model with AMOS and Process by Hayes. The results of hypothesis testing show that product innovation has a positive effect on the performance of SMEs, and this effect will be stronger when SMEs have high market orientation and high organizational learning. This research can be used as a reference by owners or managers of SME to advance their businesses. SME need to innovate products and form a conducive climate in market-oriented organizations, as well as a climate that allows them to carry out organizational learning.  

This study examines the influence of global stock indices and macroeconomic conditions in Indonesia on the Jakarta Composite Index (JCI). The global stock indices analyzed in this study are the Dow Jones Industrial Average (DJIA), Nikkei 225 (N225), Shanghai Stock Exchange Composite (SSE), Strait Singapore index. The macroeconomic indicators that analyzed in this study are the inflation rate, the US dollar exchange rate against the Indonesian rupiah, and the BI rate. This study was conducted using secondary data. The research period was 3 years for 36 months from January 2018 to December 2020. The data used in this study are secondary data with a sample collection method using Purposive Sampling against JCI. Data analysis in this study was carried out using Microsoft Office Excel 2016, as well as hypothesis testing using panel data regression analysis with the Eviews program version 10.0 with a significance level of 5%. Research Results The results showed that in the short term, Index DJIA, Nikkei Index 225, Interest rates positively affect the movement of JCI. This suggests that an increase in the DJIA index, Nikkei 225 Index, and interest rates will result in an increase in the JCI, While Shanghai Index, STI, Inflation does not affect the JCI.

This paper aims to analyze cryptocurrency volatility by examining the effect of Gold, Dollar Index, and Composite Stock Price Index (IHSG) as independent variables and on Bitcoin and Ethereum as dependent variables. The cryptocurrency objects in this study are Bitcoin and Ethereum, which have the largest market capitalization. The data in this study used the period January 1, 2018, to December 31, 2021. This study used GARCH analysis. This study's results indicate that Bitcoin's volatility is influenced by the price of Bitcoin itself, gold, and the stock exchange index, and Ethereum and the stock exchange index influence Ethereum. This shows that the cryptocurrency market is inefficient as the prices are also affected by past prices.

Indonesia is a country ranked fourth as the most populous country in the world, so it's no wonder there are many socio-economic problems. Development has several indicators, namely social conditions and economic conditions related to SDGs 3, 4, 8, 9 and 11 goals, where the goal to be achieved is to see which areas have optimal economic growth values. To encourage the achievement of SDGs in Indonesia, social conditions and economic conditions have a role to play in supporting economic growth. Economic growth in this study is described by the GRDP, namely the GRDP describes the total gross added value of each economic sector. By using a sustainability analysis technique, namely Qualitative Comparative Analysis (QCA) using Tosmana software. Using the year of research in 2020 and research objects in 34 provinces. Based on the results of the study, it was found that the regions with optimal economic growth from social and economic conditions were North Sulawesi, Riau, Jambi, South Sumatra, Lampung, West Kalimantan, South Sulawesi, Bali, Kep. Riau, Central Java, East Java and West Java. The relationship between socio-economic conditions on economic growth is expected to provide an increase in economic growth and see what programs have been successfully implemented that can have a positive influence on social and economic conditions.

Indonesia has set target to reduce its carbon emissions by 29% to 41% for 2030 (Perpres No. 98 Year 2021). Contrary to this target, carbon emissions in Indonesia have increased by 157% from 1990 to 2018. This paper aims to investigate the effect of media exposure, carbon performance, and firm characteristics on carbon emission disclosure, and with firm size and firm age as control variables. The analysis technique used is multiple linear regression with panel data to analyzed 334 non-financial companies that are listed in the Indonesia Stock Exchange (IDX) during the period of 2018-2021. Main findings of the study demonstrate that (i) media exposure has no significant effect on carbon emission disclosure, (ii) carbon performance has negative significant effect on carbon emission disclosure, (iii) profitability has no significant effect on carbon emission disclosure, and (iv) leverage has no significant effect on carbon emission disclosure.

Tax avoidance by the multinational company has been at the top of the international tax policy agenda since the global financial crisis in 2008. This level of tax evasion raises concerns that large multinational corporations pay meager effective tax rates. Therefore, this study aims to obtain empirical evidence of the influence of transfer pricing, thin capitalization, and tax heaven utilization on corporate tax avoidance. This paper aims to examine the effects of factors that cause tax avoidance practices in multinational companies. This study used 37 multinational companies listed on the Indonesia Stock Exchange (IDX) for 2018-2020. This study used a purposive sampling method that produced 111 suitable samples. The analytical method used is multiple linear regression analysis through Stata 12 software. Main findings of the study demonstrate that (i) Transfer pricing has a positive effect on the practice of Tax Avoidance (ii) Thin capitalization does not affect the practice of Tax Avoidance, and finally (iii) Tax heaven utilization has a positive effect on the practice of Tax Avoidance.

This paper aims to determine the effect of professional skepticism, auditor experience and auditor competence on fraud detection. The population of this research is auditors who work at Public Accounting Firms (KAP) in Central and South Jakarta. This paper used purposive sampling technique and obtained 60 questionnaires from auditors as respondents. This paper is using quantitative research and the data are analyzed using Multiple Linear Regression Analysis with significance level of 5% (0.05). The results of this paper showed that professional skepticism and auditor competence had a significant and positive effect on fraud detection. Meanwhile, the experience of the auditor has no effect on fraud detection.

Bank Indonesia Regulation No.13/1/PBI/2011 requires banks to regularly conduct a self-assessment using the RBBR (Risk-based Bank Rating) risk approach at the individual and consolidated levels. This health assessment is called RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital).  This research aims to determine the effect of bank soundness with Risk Profile, Good Corporate Governance, Earning and Capital on Firm Value at Conventional Banks listed on the Indonesian Stock Exchange for the period 2019 to 2021. The sampling technique used in this study is purposive sampling. The sample criteria are conventional banking companies registered and publish complete annual financial statements that do not merge during 2019–2021. This study used 40 samples based on predetermined criteria. Analysis of the data in this study using Microsoft Excel 2019 and hypothesis testing using panel data regression analysis with the EViews version 12.0 program with a significance level of 5%. The results of this study are (1) Risk Profile using Non-Performing Loan does not affect firm value, (2) Good Corporate Governance has a positive effect on firm value, (3) Earning using Return on Assets has no effect on firm value, (4) Capital using Capital Adequacy Ratio has a positive effect on firm value. The implications of this research for banks are to increase company value; conventional banks can pay attention to the Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) to improve their performance and for investors to be a reflection of good information to invest. The limitations of this study are that some banking companies do not publish complete financial statements, and research variables, namely profile risk and earning, do not support the theory, so they require further research.

This research was conducted to determine the effect of Gross Domestic Product, company value, systematic risk on stock return of the kompas100 listed company. The population of this study were companies listed on the Kompas100 index for the 2017-2020 period, with a total sample of 53 companies based on a purposive sampling technique. This study uses panel data regression analysis with the Fixed Effect Model (FEM) regression model. Classical Assumption Test was adopted to test data validation. The results showed that Gross Domestic Product and systematic risk had a negative effect on stock returns, while firm value had no effect on stock returns, with a coefficient of determination of 74 percent. The findings in this study explain that Gross Domestic Product and Systematic Risk had a negative effect on stock return explained by the investors’ behavior in terms of decision-making. They tend to avoid market risk and purchase blue chip stock when it is reached its lowest. While firm value had no effect on stock return due to investors’ confidence and the good credibility of Kompas100 Index in sorting 100 stocks.

The country's macroeconomic conditions, whether directly and indirectly will influence the development of the financial and banking sector. This study aims to determine the effect of macroeconomic and internal company variables consisting of BOPO, ROA, money supply, and the unemployment rate on non-performing loans (NPL) in Indonesian banking, especially Regional Development Banks (BPD). The sampling technique used is purposive sampling technique. There are 20 Regional Development Banks (BPD) that met the requirements determined by the observation period from 2008-2021. The data processing method used is panel data regression. Model selection uses the Chow test, Hausman test and Langgrange Multiplier test (LM Test). Based on this, the appropriate model is the Fixed Effect Model (FEM). Testing the classical assumptions of FEM shows that there is a heteroscedasticity problem, then it is recovered using the Feasible Generalized Least Square (FGLS). The results of the analysis show that the variables BOPO, ROA, money supply, and unemployment rates both simultaneously and individually have a significant positive effect on the NPL of Regional Development Banks.

Agriculture commodities play an important role in international market demand, one of which is tea. Geographical conditions and highlands in Indonesia are very suitable for tea plants, so it would increase its international competitiveness when it develops. This research aims to determine the effect of production, areas, price, exchange rate, and GDP on Indonesia’s tea exports. This research used quantitative data in a time series data of 60 samples from 2006-2020. Furthermore, this research used ARIMA to forecast with econometric aids Eviews 10. The results obtained include a positive and significant effect between production and export, and there is no effect on areas, price, the exchange rate, and GDP to exports. The forecasting results reveal that Indonesia’s tea exports will fall in the next year.

This study was conducted to see whether there is a difference between mergers and acquisitions on financial performance and firm value or not. A total of 31 companies conducting mergers and acquisitions in 2016-2018 listed on the Indonesia Stock Exchange were sampled in this study. The occurrence of decline in profitability, liquidity, activity ratios and firm value as well as an increase in solvency ratios after mergers and acquisitions became the impetus for conducting research. The measuring tool of profitability is Net Profit Margin (NPM). The measuring tool of liquidity is the Current Ratio (CR). The measuring tool of Solvency is the Debt-to-Equity Ratio (DER). The measuring tool for the activity ratio is Total Asset Turnover Ratio (TATO). And the instrument for measuring the value of the company is the stock price. This study used the Wilcoxon-Signed Rank Test to test the hypothesis. The results showed that there was a difference in the Current Ratio (CR) after the merger and acquisition. However, mergers and acquisitions make no difference in Net Profit Margin (NPM), Total Asset Ratio (TATO), Debt-to-Equity Ratio (DER), and Firm value.

Within these dynamics and disruptive eras, it is crucial for all kinds of organization to build and ensure their competencies in increasing their performance and maintaining their position, including for SMEs. This study aims to identify the role of exploitative and organizational learning in influencing SMEs' performance. It also considers the moderating role of environmental dynamism as the conditional factor that underlies the relationship. We carried out the study on 150 SMEs in Jakarta, Indonesia, which was chosen using purposive sampling. The data is collected by distributing an online questionnaire to the respondents, which is then processed and analyzed using Structural Equation Modeling with AMOS. The results of this study indicate that exploitative learning and organizational learning lead to higher SME performance. Furthermore, this influence is more potent when SMEs exist within a dynamic environment, as they will feel the necessity to learn more to face the challenges and seize the opportunities.

This study aims to identify the factors that influence the payment of ZIS through e-wallets in the Jabodetabek community. This research is a quantitative study. The study used primary data sources from a Likert scale questionnaire distributed to Muslims in the Jabodetabek community who have one of the following five e-wallets: GoPay, OVO, Shopee Pay, Dana, and LinkAja. The sample size in this study was 145 respondents, calculated using the Slovin formula. The data analysis methods used in this study include reliability tests, validity tests, classical assumption tests, and multiple linear regression analysis. The results of this study show that, partially, religiosity has a negative and insignificant effect on the intention to pay ZIS through e-wallets. The variables of ease and trust have a significant positive effect on the intention to pay ZIS through e-wallets. When considered simultaneously, religiosity, ease, and trust have a significant effect on the intention to pay ZIS through e-wallets.

This study was conducted to determine the effect of self-efficacy on employee performance and work motivation, and work involvement in mediating the effect of self-efficacy on employee performance of manufacturing companies in DKI Jakarta. The sample in this study amounted to 100 respondents. This study uses quantitative descriptive analysis techniques. The analysis method in this study uses Path Analysis using SmartPLS. The results of the analysis in this study are: (1) self-efficacy has a positive and significant effect on employee performance, (2) work motivation mediates positively and significantly the relationship between self-efficacy and employee performance, and (3) work involvement mediates positively and significantly the relationship between self-efficacy and employee performance. This research is expected to contribute to the development of Human Resource Management, especially in research on improving employee performance.

This study aims to analyse seller loyalty through community marketing and seller satisfaction. This study employs a method with a sample of 135 sellers from the Shopee Campus community in Bekasi. Research data were obtained through questionnaires distributed to the sample and analysed using SmartPLS 0.3. The results showed that community marketing significantly positively affected seller loyalty. Thus, community marketing has a significant positive effect on seller satisfaction. Moreover, seller satisfaction has a significant positive effect on seller loyalty. In contrast, community marketing through seller satisfaction positively affects seller loyalty.

Agricultural growth is closely associated with sustainable economic development. This is especially true from the perspective of developing countries, such as Indonesia and Pakistan, where significant portions of the labour force are dependent on agriculture for their livelihood. This paper aims to examine the effects of macroeconomic policy (i.e. monetary policy) on employment, food inflation, and agricultural growth by analysing to what extent monetary policy is effective in controlling food price inflation, the effect of contractionary monetary policy on the agricultural sector’s employment and productivity, and the extent of monetary policy transmission to money market rates and 10-year interest rates. We employed a factor-augmented vector autoregressive model proposed by Bernanke et al. (2005) to agricultural data from 1995 and 1996 to 2016 for Indonesia and Pakistan, respectively. Main findings of the study demonstrate that tight monetary policy significantly reduced food inflation and agricultural production while increasing the rural unemployment rate. Short-term and 10-year interest rates increased owing to the contractionary monetary policies pursued by both countries. An inclusive monetary policy whereby policymakers work alongside governments to achieve price stabilisation and reasonable employment rates is recommended.

This paper aims to examine the effect of institutional distance on the level of equity ownership. The sampling technique in this research used a purposive sampling technique. The sample of this research is cross-border acquisition transactions between Chinese multinational companies and target countries in the Southeast Asia region in the 2015 – 2019 period; thus, the total sample of this research is 32 transactions. The analysis technique in this study was Multiple Linear Regression with the Ordinary Least Square (OLS) model. The main finding of this study demonstrates that economic and geographical distance partially affect the level of equity ownership significantly. Meanwhile, administrative distance does not partially affect the level of equity ownership of the target company by Chinese multinational companies.