Jurnal Online LPMP Imperium (Lembaga Pengembangan Manajemen dan Publikasi Imperium Research Institute)
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Meningkatkan financial dan management capability lembaga grantee menggunakan pendekatan model nupas: Non-us organization pre-award survey
No full textThis study aims to know more readiness of a USAID grant recipient institution, or we can call as a grantee. To attest that NUPAS (Non-US organization pre-award survey) model approach can improve the financial and management capability of the grantee. Furthermore, to provide input to the grantee in improving its financial and management capability. In a case study at a USAID grant recipient institution, that is ‘Alpha’ study center in Salatiga, the researcher found it experiences difficulty in identifying financial and management capability, which impacts the un-complied financial report with the grantor requirement that effecting the grant disbursement which automatically will be impacting the outcome of the project. This research is generally expected as the reference for all grantees in Indonesia who want to apply to the grantor to know their readiness to be a grant recipient and for X study center in particular.
Public interest statement
Grants are the largest source of income for non-profit organizations. It must be in the public interest but inreality there is frequently misuse of grant funds. The researchers try to investigate how grantee can impove its Financial and Management Capability. By using the NUPAS model, a guideline from donor agency to measure it, the findings shows the institutions where doing the case study can identify deficiencies to improve Financial and Management Capabilities. In the end, appropriate recommendations have been forwarded in this paper.
Article History
Received 08 Jan 2023 | Revised 18 Jan 2023 | Accepted 23 Jan 2023 | Online First 03 Feb 2023
 
Return on Assets in the Automotive Sub Sector Company: working capital turnover, company size, current ratio, debt to equity ratio
No full textThe purpose of this study was to determine the factors that influence return on assets (ROA) in the automotive and component sub-sector companies. There are four factors tested, namely, working capital turnover (WCTO), company size, current ratio (CR), and debt to equity ratio (DER). The automotive sub-sector companies that make up the population of this study are companies listed on the Indonesia Stock Exchange (IDX) for the 2011-2020 period. Sampling using purposive sampling technique, obtained from a population of 13 companies into nine companies as a sample. Proof of the results was carried out by means of panel data regression analysis through STATA 16. Data processing showed that the results were only CR which did not significantly affect ROA. While the WCTO is positively significant, firm size and DER have a significant negative effect on ROA. Suggestion, due to the variation in results, future researchers need to do research in a longer term
Increasing economic growth through halal tourism in Indonesia
No full textThis study uses quantitative methods with panel data regression analysis. The results of this study are tourists, hotel room occupancy rates, and hotel labor together have a positive and significant effect on economic growth. Then, tourists can independently positively and significantly affect economic growth. This condition also occurs in the impact of hotel labor on economic growth. Meanwhile, the hotel room occupancy rate only substantially affects economic growth. This study suggests that the government needs to pay more attention to the halal tourism hotel sector by optimizing Muslim-friendly services to increase the value of room occupancy rates. This study concludes that halal tourism in Indonesia has positively impacted economic growth.
Public interest statementThe success of halal tourism development is reflected in the success of Indonesia's halal tourism in obtaining various international awards. Thus, based on the achievement of halal tourism, this study wants to know the impact of halal tourism economically, namely investigating the effect of halal tourism on economic growth in Indonesia from 2014 to 2018
The relationship between service quality, trust, and consumer satisfaction on consumer loyalty
No full textConsumer loyalty is an essential thing in the world of marketing. A company is also required to cultivate its competitive advantage through various innovative, creative, and efficient efforts so that it becomes a choice of existing consumers, and it is hoped that, in the end, they will be loyal to the company. This study aims to determine service quality, trust, and consumer satisfaction on consumer loyalty at beauty salon raf beauty art Ponorogo. The sample is a consumer who has had treatment at the RAF Beauty Art Beauty Salon, using a purposive sampling technique and a sample of 100 respondents. The analysis used in this study uses multiple linear regression analysis using the SPSS 26 program to show that perceived trust partially and customer satisfaction have a positive and significant influence on consumer loyalty
Linking subjective financial well-being and compulsive buying behavior among college students: How Islamic financial literacy makes different
No full textThis study aims to enhance our understanding of the reciprocal association between subjective financial well-being and compulsive buying behavior while also considering the role of Islamic financial literacy as a boundary condition. The data for this research were collected in two phases from a sample of 266 students in Jakarta. The collected data were then analyzed using macro process version 4 to assess the proposed hypotheses. The study's findings confirm that subjective financial well-being and Islamic financial literacy negatively impact compulsive buying behavior. Moreover, the study reveals a subsequent influence of compulsive buying on future financial well-being, supporting a reciprocal relationship. Additionally, Islamic financial literacy plays a crucial role in mitigating the effect of financial well-being on compulsive buying behavior.
Public interest statements
Technological developments have brought changes in consumer behavior and sometimes have a negative impact on compulsive buying behavior. This research helps mitigate the effects of subjective financial well-being on compulsive behavior and how the two influence each other. In addition, students need to be given an understanding of Islamic financial literacy to control their buying behavior.
Article history
Received: 6/12/2023 | Revised: 7/4/2023 | Accepted: 7/4/2023 | Online First: 7/5/202
Pengaruh karakteristik perusahaan terhadap tax avoidance
No full textThis study examines the impact of firm characteristics on the practice of tax avoidance. The primary objective of this study is to examine the impact of profitability, leverage, liquidity, and business size on the level of tax avoidance among coal mining firms that are publicly listed on the Indonesia Stock Exchange during the time frame of 2019 to 2022. The study employed a quantitative approach and utilized a research design focused on establishing causal relationships. The information utilized for this research is categorized as secondary data. To determine the sample size utilizing the purposive sampling method, 44 data points were collected in total. The study utilized a documentation-driven approach to gather data. Descriptive analysis of classical assumptions and multiple linear regression analysis were utilized to analyze the research data. The results of this research suggest that there is no statistically significant relationship between profitability and tax avoidance. Nonetheless, it has been determined that both leverage and liquidity exert a substantial impact on tax avoidance. Conversely, it seems that the size of firm as an entity does not exert a substantial influence on tax avoidance. Tax avoidance is manifestly influenced by the concurrent presence of profitability, leverage, liquidity, and corporate scale
Analysis of the consumptive behavior of Muslim consumers: A study on social, psychological, and financial literacy
No full textThis research aimed to examine how social, psychological, and financial literacy factors influence the online shopping behavior of college students. The study included 350 undergraduates from Jakarta who were selected using a convenience sampling method. The data was analyzed using regression analysis, which revealed that social and psychological factors significantly negatively impact students' online shopping behavior. On the other hand, financial literacy has a significantly positive impact. This study gives students and the community important insights into managing finances effectively and avoiding impulsive purchases of unnecessary items.
Public interest statement
As the Muslim population continues to grow, it becomes increasingly important to understand the values, preferences, and needs of Muslim consumers. This knowledge can help businesses develop relevant products, improve marketing strategies, and build stronger relationships with their target markets. This study provides valuable insights into consumer behavior, particularly among Muslim consumers
Pengaruh rasio keuangan alam mendeteksi kecurangan laporan keuangan: Perusahaan consumer non-cylicals di Bursa Efek Indonesia tahun 2018-2021
No full textThe study aims to analyze Leverage (debt to equity & debt to asset), Profitability (gross profit margin), Asset Composition, Liquidity (Current Ratio), and Capital Turnover affect Financial Statement Fraud. The population used by non-cylical consumer companies listed from the Indonesia Stock Exchange (IDX) in 2018-2021. The sampling technique of this study is by purposive sampling. This study used multiple regression and IBM SPSS. Secondary data includes annual financial statements. The results of the writing concluded that debt to equity, debt to asset, gross profit margin, Asset Composition did not have a significant effect on financial statement fraud. Current Ratio and Capital Turnover have a significant negative effect on financial statement fraud
Analysis of sales and cash receipt accounting information system implementation
No full textPurpose: This study aims to determine the analysis of the implementation of the sales accounting information system and cash receipts at CN Restaurants.
Methods: This research uses a qualitative approach with a comparative research type. The data source obtained is primary data. Data collection techniques in this study are interviews and documentation.
Findings: The results of the analysis of this restaurant's accounting system for sales and cash receipts are still simple, with daily sales only known when closing the note. The lack of an adequate accounting system leads to low effectiveness and errors, such as lost notes, manipulation, and unrecorded sales. This results in an imbalance between sales and cash receipts.
Practical Implications: CN Restaurant must adopt a structured accounting system to improve operational efficiency and minimize errors. A systematic sales and cash receipts journal will increase the transparency of financial statements and reduce the risk of an imbalance between sales and cash receipts. This is important to improve management decision-making and support the restaurant's future growth
Art Therapy Melukis di Atas Kain Bagi Warga Binaan Lembaga Pemasyarakatan di Surabaya
No full textVarious kinds of problems and pressures inmates (WBP) face during the punishment can trigger psychiatric issues. These psychiatric problems can manifest as actions that harm the environment or each other. Humans themselves are never separated from the dynamics of emotions in their lives. However, when life is at its lowest point, negative emotions spiral out of control and become a ticking time bomb. Negative emotions at their peak need to be channeled so as not to destroy the human being himself. The channeling of negative feelings does not have to be conducted concretely through words but through a cathartic process through works of art. Artworks can be a symbolic embodiment of life storylines, trauma, or anxiety. Art therapy activities aim to be catharsis or release of emotions in dealing with life's pressures so that participants can feel more prosperous while serving their sentences. Evaluation of activities through observation and interviews with participants, and the results are 13 participants expressed satisfaction with the activities that had been carried out