This study aims to determine the factors that influence behavioral intentions to use E-wallet. The factors tested include application quality, perceived usefulness, perceived ease of use, and attitude toward using. The population in this study is college students in Jember Regency, Indonesia. Data analysis is carried out using Variance-based Partial Least Square. The number of samples used is 180 college students as users of the e-wallet application. Six hypotheses are tested, and four hypotheses are successfully accepted. Perceived ease of use has a positive effect on perceived usefulness. Perceived usefulness has a positive effect on attitude toward using e-wallet applications. Attitude plays a vital role in behavioral intentions to use e-wallets. The quality of the e-wallet application does not affect the level of perceived usefulness. The perceived ease of use of the application has no direct effect on attitude. This study's results are beneficial for e-wallet providers to increase the level of the use of e-wallet.

Tujuan penelitian ini antara lain (1) untuk menganalisis pengaruh likuiditas terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI; (2) untuk menganalisis pengaruh profitabilitas terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI; (3) untuk menganalisis pengaruh financial leverage terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI; (4) untuk menganalisis pengaruh arus kas operasi terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2006-2010. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Sampel penelitian sebanyak 62 perusahaan dengan jumlah observasi 310. Metode analisis data yang digunakan regresi logistik. Hasil penelitian menunjukkan bahwa likuiditas tidak berpengaruh terhadap kondisi financial distress. Profitabilitas berpengaruh terhadap kondisi financial distress. Financial leverage tidak berpengaruh terhadap kondisi financial distress. Arus kas dari aktivitas operasi berpengaruh terhadap kondisi financial distress perusahaan manufaktur yang terdaftar di BEI. Kata Kunci: Likuiditas, profitabilitas, financial distress, financial leverage dan arus kas operasi

AbstrakTujuan dari penelitian ini untuk menelaah penerapan Target Costing pada produsen tape Sumber Madu dalam mengelola biaya produksinya, sehingga Sumber Madu dapat memperoleh laba yang diinginkan. Kesulitan Sumber Madu dalam mengelola biaya dan menghitung laba yang diperoleh merupakan motivasi awal dari penelitian ini. Pengumpulan data dilakukan dengan cara melakukan observasi dan wawancara langsung kepada pemilik dan kepala bagian produksi. Perhitungan biaya dari Sumber Madu dan perhitungan biaya alternatif dianalisa dan dibandingkan, untuk mengetahui apakah Target Costing baik diterapkan pada Sumber Madu. Hasil dari penelitian ini menunjukkan bahwa penerapan Target Costing pada Sumber Madu adalah cocok dan baik diterapkan. Penerapan metode tersebut dapat meningkatkan laba, sesuai dengan laba yang diharapkan oleh pihak Sumber Madu. Selain itu Sumber Madu juga dapat mengontrol biaya produksi pada produk-produknya dengan baik.Kata Kunci: Biaya Produksi, Target Laba, Target Costing, Value Engineering Abstract The purpose of this research is to study how Target Costing implementation on managing production cost in Tape Producer Sumber Madu, in order to reach the desired proftt. The difficulties on managing cost and getting desired profit in Sumber Madu was the reason and motivation behind this research. To get all the data that needed in this research, researcher choose to do observation and interviewing the production manager and the owner of Sumber Madu. The production cost calculated by Sumber Madu and the Alternative production cost calculated by researcher, were analyzed and compared each other to know how good the Target Costing implementation in Sumber Madu. The result of this research shows that Target Costing Implementation in Sumber Madu was good and fit. Implementation of Target Costing can raise the profit earned as much as the desired profit. And then, Sumber Madu can manage the production cost on its product. Keywords: Production Cost, Profit Target , Target Costing, Value Engineering PendahuluanBiaya sebagai salah satu faktor yang mempengaruhi laba merupakan unsur yang harus diperhatikan dalam mengungguli persaingan di pasar. Bagi perusahaan manufaktur, perencanaan biaya harus lebih strategis karena merupakan dasar untuk menentukan harga jual produk yang dihasilkan oleh perusahaan. Dimana harga jual produk yang diterapkan oleh suatu perusahaan diharapkan mampu bersaing di pasaran. Penentuan harga jual yang dapat bersaing bukanlah hal yang mudah dilakukan. Harga jual yang terlalu tinggi dapat berakibat kalahnya perusahaan dalam persaingan, sedangkan harga jual yang terlalu rendah dapat mengakibatkan tidak tercapainya tujuan perusahaan yaitu untuk memperoleh laba pada tingkat yang diinginkan.Penentuan harga jual, juga harus memperhatikan pada manfaat jangka panjangnya. Harga jual produk yang ditetapkan harus mampu menutupi semua biaya-biaya dan pengeluaran yang dilakukan untuk memproduksi barang, dan dapat memperoleh laba yang diinginkan. Tetapi dalam kenyataannya, penentuan harga jual yang didasark...

This study examines the effects of state equity ownership on the relationship between corporate social responsibility investment and tax avoidance. Using a 474 firm-year observation sample of Indonesian companies from 2015 to 2018, we use the ordinary least square and subgroup analysis regressions to estimate the model with various proxies for tax avoidance. The results show that the companies with higher CSR investment have lower tax avoidance behavior in various proxies. In other words, companies with higher social responsibility performance will make lower tax savings. Furthermore, companies with state equity ownership have a lower relationship between CSR spending activities and tax avoidance than nonSEO companies. This research has several implications: First, this study uses total CSR expenditure as a proxy for CSR investment. Further research can create categories based on the type or dimension of CSR. Second, the research sample for state equity ownership is very small, and the next research can use a paired sample. This paper highlights the implication of CSR investment on taxation in Indonesia, and its findings have implications for regulators. Regulators can encourage the company's CSR activities, but the impact of these activities may differ depending on each company's motives, especially tax avoidance.

The aim of this research were to examine the influence of syariah account officer competency and asymmetry information formurabahah budgeting performance by using murabahah budgeting risk as intervening variable. The research sample was theBMT in Banyuwangi and Jember regency. This research used Partial Least Square (PLS) with purposive sampling 51respondents. The Results showed is syariah account officer competency was significant positively influence on the murabahahbudgeting performance variable. Asymmetry information was significant negatively influence on the murabahah budgetingperformance. So, syariah account officer competency was not influence on the murabahah budgeting risk variable. Fourth,asymmetry information was not influence on the murabahah budgeting risk. And last, murabahah budgeting risk wasinsignificant negatively influence on the murabahah budgeting performance.