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Determinant of Earnings Management Pre and Post PSAK 109 in Indonesian Banks

This study aims to determine the differences in Earnings Management and the effect of Institutional Ownership, Managerial Ownership, Audit Committee Competencies, Capital Adequacy Ratio (CAR), and Nonperforming Loan (NPL) on Earnings Management proxied by Discretionary Loan Loss Provision (DLLP) pre and post-PSAK 109 implementation in Indonesian bank listed on the Indonesian Stock Exchange (IDX). This study uses Ordinary Least Square (OLS) regression and Wilcoxon signed-rank test to test the hypothesis. The study used the period pre and post implementation of PSAK 109. We traced each bank's financial report listed on the IDX from 2017 to 2020 to anticipate early implementation. Using purposive sampling, we obtained 40 pre-PSAK 109 and 40 post-PSAK 109 bank samples. This study found no difference in earnings management pre and post-PSAK 109. Institutional Ownership, Managerial Ownership, and Audit Committee Competencies do not affect Earnings Management pre and post-PSAK 109. NPL is positively related to Earnings Management pre and post-PSAK 109, and CAR is positively related to Earnings Management pre-PSAK 109 but has no effect on Earnings Management post-PSAK 109. This study provides additional information for standard setters and OJK regarding monitoring earnings management practices in banking pre and post-PSAK 109.

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Pengaruh Nilai Tukar, Inflasi, Produk Domestik Bruto terhadap Ekspor Karet Indonesia Periode 2015 sampai dengan 2022

This study aims to analyze the influence of exchange rate, inflation rate, and Gross Domestic Product (GDP) growth on Indonesian rubber exports during the period of 2015-2022. The objective of this research is to understand the dynamics of economic factors affecting Indonesian rubber exports and their potential contribution to the national economy. A quantitative research method was employed, utilizing regression analysis to test hypotheses regarding the relationship between the aforementioned variables. Data were obtained from official sources such as Bank Indonesia and the Indonesian Central Statistics Agency (BPS), encompassing exchange rates, inflation rates, GDP, and rubber export data. The analysis indicates that the exchange rate does not significantly influence Indonesian rubber exports. However, the inflation rate exhibits a significant positive impact on rubber export volume, while GDP growth shows a positive but insignificant influence. Simultaneously, exchange rates, inflation rates, and GDP collectively demonstrate a significant impact on rubber exports. This study underscores the importance of considering the economic factors examined in designing policies and strategies to enhance rubber exports in Indonesia. With a deeper understanding of these factors, it is hoped that better guidance can be provided for economic development in the rubber sector and, consequently, for the national economy.

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Analisis Daya Saing Biji Kopi Indonesia di Pasar Internasional

This study aims to analyze the competitive advantage of Indonesian coffee beans in the international market. By using export data from 2015-2022. This research examines the factors influencing Indonesia’s coffee exports and compares Indonesia’s position with major coffee producers. The results highlight Indonesia significant role in the global coffee market and identify key areas for enchancing its competitive advantage. The Revealed Comparative Advantage (RCA) value of Indonesian coffee shows fluctuations during the 2015-2022 period, with an average value of 3.11. This value is the lowest compared to the main competing countries. A significant decline in the RCA value occurred in 2017 and 2018, which indicates that the competitiveness of Indonesian coffee in the international market has decreased in those years. Apart from that, Indonesia has several competitive advantages, especially in terms of quality and diversification of coffee varieties. However, this advantage has not been fully utilized to increase export competitiveness. Government support and innovation in the coffee industry are also important factors influencing competitiveness. Incentive programs and infrastructure improvements need to be increased to support the growth of this sector. The condition of Indonesian coffee exports shows that even though Indonesia is one of the largest coffee producing countries in the world, its position in the export market is still inferior compared to developed countries. Implementation of new technology, farmer training, investment in processing infrastructure, and quality certification can help increase the competitiveness of Indonesian coffee. Close collaboration between the government, private sector and farmers is essential to achieve this goal and strengthen Indonesia's position as a leading coffee producer in the world.

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