Indonesia Conference Directory

Corresponding Author
Ni Nyoman Juli Nuryani SE.,MM

Institutions
a). Sekolah Tinggi Ilmu Ekonomi Satya Dharma Singaraja, Jalan Yudistira No 11 Singaraja Bali, Indonesia
*) nijuli.nuryani07[at]gmail.com
b).Universitas Pendidikan Nasional Denpasar, Jalan Bedugul No.39 Sidakarya, Kecamatan Denpasar Selatan, Bali, Indonesia

Abstract
ABSTRACT Financial Reports are one of the important elements in increasing Future Cash Flows in this research the issues raised regarding Cash Flow, Profit and Profit.The purpose of this study was to determine the effect of Cash Flow Capability Analysis and Profit on PT. Bank BPD Bali Cabang Singaraja in Predicting Future Cash Flows. The analysis technique used in this research is the validity and reliability test, multiple linear regression analysis, classical assumption test, multiple correlation analysis, determination analysis, T-Test and F test.Research results show that Cash Flow, Profit and Profit affect the Future Cash Flow at PT. Bank BPD Bali Cabang Singaraja. These results are proven by testing the hypothesis with the T-Test which each obtained that t-count> t-table or 3.007> 1.667 then the hypothesis is accepted with a partial correlation value of 0.453 means that X1 has a moderate relationship to Y, 2.079> 1.667 then the hypothesis accepted with a partial correlation value of 0.360 means that X2 has a strong relationship to Y. The influence of independent variables with bound is indicated by the value of determination of 27.5% and the correlation value of 0.525 which shows a low-proportional relationship between independent variables with the dependent variable. The results of this study indicate a positive influence on Cash Flow and Profit on Future Cash Flows at PT. Bank BPD Bali Cabang Singaraja. F-Test test found that F-count> F-table (8.543> 3.19) this means Cash Flow and Profit jointly influence the Future Cash Flow at PT. Bank BPD Bali Cabang Singaraja.

Keywords
Cash Flow, Profit, Sustainability, Bank

Topic
Finance and Accounting

Link: https://ifory.id/abstract/xmWHjZqkThaD

Corresponding Author
HAMDI AGUSTIN

Institutions
Fakultas Ekonomi Universitas Islam Riau Pekanbaru

Abstract
Abstract-The purporse of this research to analyze the influence of intellectual capital and capital edequacy ratio on financial performance in banking companies listed on the Indonesian Stock Exchange (ISX). The sample of this research is determined by purposive sampling method based on the criteria of banking industry listed in ISX and publish the financial report and present the data completely including data from the variables studied during the research period (2013-2017), so that the obtained sample of 20 banks. This research uses multiple linear regression models. The results of this study concluded that Value Added Human Capital (VAHU), Strutural Capital Value Added (STVA), Value Added Intellectual Capital (VAIC) and Capital Adequacy Ratio (CAR) have influence to bank performance.

Keywords
financial performance, intellectual capital, return on asset and banking

Topic
Finance and Accounting

Link: https://ifory.id/abstract/V6pGP9BE7F2h

Corresponding Author
Christoffel Kojo

Institutions
Faculty of Economy and Business, Universitas Sam Ratulangi, Manado, Indonesia *srimurnirustandi[at]unsrat.ac.id

Abstract
This study aims to determine the effect of liquidity, company size, profitability, and managerial ownership on debt policy in manufacturing companies on the Indonesia Stock Exchange. This research was conducted at the Indonesia Stock Exchange. The object of research in manufacturing companies financial statements in the form of the 2011-2017 financial statements published in the Indonesian Capital Market Directory and other data sourced from IDX. To test the hypothesis between variables X and Y simultaneously using the F test, while partially using the t test. The data used is secondary data. In this study using time series data and cross section (pooling data), and based on criteria. The number of samples that met the criteria were 46 companies. The results showed that simultaneous liquidity, company size, profitability, managerial ownership significantly influence debt policy. Partially, liquidity has a negative and significant effect on debt policy. Profitability and managerial ownership have a positive and significant effect on debt policy, while company size has no significant effect on debt policy.

Keywords
Liquidity; Company Size; Profitability; Managerial Ownership; Debt Policy; Manufacturing Companies

Topic
Finance and Accounting

Link: https://ifory.id/abstract/FvpyL8qHZ94T

Corresponding Author
HAMDI AGUSTIN

Institutions
fakultas Ekonomi Universitas Islam Riau Pekanbaru

Abstract
Abstract-The purporse of this research to analyze the effects of inflation, Certificates of Indonesian Bank of Sharia (CIBS), deposit funds (DF) and Non Performing Financing (NPF) to murabahah lending. The population and sample consists of 22 Islamic business units, only 10 banks were selected to be the sample. The period of this study is from 2011to2015.This study using panel data and using pooled Ordinary Least Squares(OLS).The results showed that Certificates of Indonesian Bank of Sharia has a negative effect on murabahah lending. This suggests that banks have a greater Bank interest rate spread that has also been shown to affect to lending behavior. it is one of the instruments for placing funds at Bank Indonesia which is used to absorb the excess liquidity of Islamic banks in the context of open market operations to control the amount of money in circulation. Deposit funds have a positive effect on murabahah lending. This suggests that deposits what a bank accepts are demand forms which are repayable to depositors on demand. As a result banks may maintain a large amount of customer deposits as a reserve to meet customers demand instead of lending.NPF has a negative effect on ML These results illustrate that the higher Non performing finance is followed by a decrease in the distribution of funds made by the Bank to reduce the risk of bad credit.

Keywords
lending, Islamic business units and Sharia

Topic
Finance and Accounting

Link: https://ifory.id/abstract/Rn9GqBpc3ZY4

Corresponding Author
Imas Purnamasari

Institutions
Universitas Pendidikan Indonesia

Abstract
Abstract .This study aims to determine the effect of Institutional ownership on dividend policy in company listed in Indonesia Stock Exchange from 2011 to 2017. The research method used is descriptive verification method. Data collection techniques used are secondary data from the official website of Indonesia Stock Exchange in the form of financial reports and annual reports. The population in this study is companies listed on the Indonesia Stock Exchange in 2011-2017. Based on sampling using a purposive sampling method obtained 42 companies so that the observation data amounted to 294 data. Hypothesis testing in this study was carried out using multiple linear regression panel data. The results showed that Institusional ownership is Positively related to dividend policy. Profitability moderates the effect of Institutional Ownership on dividend policy. The implication of this finding theoretically accepted agency theory which stated that dividends can be used to minimize agency cost. One way to reduce agency costs is to increase dividend payments.

Keywords
: Institusional ownership, Profitability, Dividend Policy and Agency Theory.

Topic
Finance and Accounting

Link: https://ifory.id/abstract/yJqK93zwYrdb

Corresponding Author
sugiyanto sugiyanto

Institutions
a) Faculty economics and business Universitas Esa Unggul
Jalan Arjuna Utara No.9, Kebon Jeruk, Jakarta 11510
*sugiyanto[at]esaunggul.ac.id
b) Faculty economics and business Universitas Esa Unggul
Jalan Arjuna Utara No.9, Kebon Jeruk, Jakarta 11510
*nurjannah.endah[at]esaunggul.ac.id

Abstract
The purpose of this study is first to find out what factors cause a person to choose to invest in the capital market by using Theory Planned Behavior, secondly to find out the behavior of Muslim investors in choosing Islamic stocks carried out with careful consideration or just following others, third to find out the profile of Muslim investors in the Indonesian capital market. This study uses primary data, samples were taken using a purposive sampling method from investors in the capital market who invest in sharia shares in the Indonesian stock exchange. Data analysis using causality analysis using multiple regression and qualitative analysis using cross tab analysis The results of the study research variables attitudes toward behavior, subjective norms, behavior control and gender significantly influence the intention to invest in Islamic stocks. Behavioral control variable has a negative effect on investment intentions, this shows that the investors of Sharia shares in the Indonesian stock exchange in carrying out investment decisions are heavily influenced by others or mimetic. This behavior will encourage herding in the capital market.

Keywords
attitude toward behaviour, subjective norm, perceived behaviour control, gender, Islamic stocks

Topic
Finance and Accounting

Link: https://ifory.id/abstract/8wqChZ9vU6Ny

Corresponding Author
Imron HR

Institutions
Departemen Manajemen
Sekolah Tinggi Ilmu Ekonomi Indonesia
Jakarta, Indonesia
imronhr[at]gmail.com

Abstract
The research objective is to predict the financial distress of companies in the trade retail industry sector which is estimated to be the most affected or disrupted by the massive technological developments today called the revolution industrian 4.0. Large companies that are growing today have dynamic and evolutive life cycles, crisis conditions including financial distress are physiological conditions that can be managed and overcome by companies. This research was conducted on 15 companies in the retail trade industry sector on the Indonesia Stock Exchange for the period 2012 - 2017. Using the OLS model, logit regression. The dependent variable as an indicator of financial distress is the interest coverage ratio (ICR). The independent variable that represents the companys performance, consists of the current ratio (CR), debt-equity ratio (DER), total asset turnover (TATO), and return on assets (ROA). The study found that the companies that became the sample of the study indicated experiencing financial distress, this is indicated by the four independent variables having negative beta coefficient, but the overall effect was not significant.

Keywords
Revolution industrial 4.0, Financial distress, Interest coverage ratio, CR, DER, TATO, ROA.

Topic
Finance and Accounting

Link: https://ifory.id/abstract/bZCTR4DPMh3X

Corresponding Author
Yusnita Octafilia

Institutions
Pelita Indonesia School of Business

Abstract
Health bank level method that had been changed three times, from CAMEL, CAMELS to RGEC is Bank Indonesia-s strategy in order to protect banking sector which is susceptive to economy crisis. It is attractive because RGEC method is just implemented in Indonesia-s banking sector and it known from international researches that are still using CAMELS such as Vietnam, South Africa, India and Bangladesh. Then, the aim of this study is to analyze conventional health bank in Indonesia by combining CAMELS and RGEC methods; assets, rentability, liquidity, solvability and sensitivity of market risk. This study-s object is conventional bank in Indonesia with 50 banks as sample and period of study is from 2012 to 2017. The result of this study shows that asset ratio is represented by CAR and NIM are mostly on 1 and 2 composite level, rentability ratio is represented by ROA and NIM are on 1 and 3 composite level while, LDR and NPL are represented rentability ratio are on 2 and 3 composite level and LDR and NPL are represented liquidity ratio are mostly on composite level 1. Then, solvability ratio is represented by BOPO and sensitivity of market risk ratio is represented by IRR are on composite level 1 commonly. It means that conventional health bank in Indonesia from 2012 to 2017 is very healthy or adequate. From the result of this study is expected to be able to increase society-s trust to banking sector then it can increase people investment in bank.

Keywords
bank health, conventional, camels, rgec

Topic
Finance and Accounting

Link: https://ifory.id/abstract/bHMnf7ZCBaNk

Corresponding Author
HAMDI AGUSTIN

Institutions
fakultas ekonomi universitas Islam Riau Pekanbaru

Abstract
Abstract -The purpose of this study is to calculate the feasibility of investing in the financial aspects by using an Islamic perspective namely Hamdi-s Method. Hamdi-s Method uses the calculations of gold value method (GVM) and gold index (GI) which is a substitute for calculations in conventional concept, namely net present value (NPV) and profitability index(PI). The GVM method is a new method for calculating financial aspects in determining the feasibility of investing in an Islamic perspective. The calculation of the GVM and GI methods uses the gold standard based on the word of Allah ta-ala in the letter At Taubah verse 34. From the word of Allah ta-la this was developed by Ibnu Khaldun who stated that gold and silver are measure of value. In this paper try the case of opening a business an English course by using the Hamdi-s Method which then compares investment feasibility decisions using conventional method namely NPV and PI. The calculation results show that the business of English course is feasible using the Hamdi-s Method. The result is the same as using NPV and PI calculations. Thus calculating the feasibility of investing in the financial aspects by using an Islam perspective namely the Hamdi-s Method can be used as a new method in academic field.

Keywords
Hamdi-s Method, Islamic perspective and financial aspects

Topic
Finance and Accounting

Link: https://ifory.id/abstract/w2aGQP6vexjW

Corresponding Author
Imelda Ogi

Institutions
Faculty of Economy and Business, Universitas Sam Ratulangi, Manado, Indonesia *vtirayoh[at]unsrat.ac.id

Abstract
The purpose of this study is to determine The Understanding and Application of Accounting Information Systems influence the performance of culinary SMEs in the city of Manado. There are several research questions which are: Does the Application of Accounting Information Systems affect the performance of culinary SMEs in the city of Manado? Does the Understanding and Application of Accounting Information Systems affect the performance of culinary SMEs in the city of Manado? The research method used is multiple regression analysis with the help of SPSS. The results of the study found that there are influences of variables studied with the performance of SMEs.Study of Factors Affecting to Domestic Tourism Purchase in SMEs Food and Beverage Based in Manado City.

Keywords
Understanding; Application; Accounting Information Systems; SMEs; Performance

Topic
Finance and Accounting

Link: https://ifory.id/abstract/rpMWXxwAQZkL

Corresponding Author
Laurentius Dominggus Gadi Djou

Institutions
a. Department of accounting, faculty of Economics, University of Flores.
b. Department of Magister Management, STIE Bank BPD Jateng

Abstract
The purpose of this study was to examine and analyze the effect of competence and locus of control on the performance of government internal auditors with job satisfaction as an intervening variable. This research is an explanatory research with a quantitative approach. The sample in this study were all internal auditors at the Ende Regency Inspectorate Office. The collection of data and information needed in this study was carried out by field research. The data used are primary data, obtained directly from research subjects in the form of respondents perceptions in the form of questionnaires to 37 respondents. The analytical tool used is path analysis and mediation test with Sobel test. The results of data testing showed that the competency variable had a significant positive effect on job satisfaction and internal auditor performance. Locus of control has a positive and significant effect on job satisfaction and internal auditor performance. Job satisfaction has a positive and significant effect on the performance of internal auditors and is also able to mediate the relationship between competence and internal auditor performance; as well as being able to mediate the relationship between the locus of control and the performance of internal auditors.

Keywords
competence, locus of control, job satisfaction, government internal auditors performance

Topic
Finance and Accounting

Link: https://ifory.id/abstract/fmpxL37yuqn4