Jurnal Online LPMP Imperium (Lembaga Pengembangan Manajemen dan Publikasi Imperium Research Institute)
Not a member yet
738 research outputs found
Sort by
Nexus analysis between CPO production, carbon emissions and GDP: A case study in Indonesia
No full textIndonesia is the world's largest CPO producer, which can positively impact its economic fundamentals. However, clearing new land for CPO farming will have an impact in the form of carbon emissions. The amount of carbon emissions can have an impact on the Indonesian economy as well. Thus, the study aims to predict the relationship between the amount of CPO production, carbon emissions, and GDP in Indonesia. The study uses the VAR method. The annual data starts from 1980 to 2020. PCPO and CO2 are positively related, especially in the long term. PCPO and GDP also have a positive relationship, especially in the long term. The relationship between CO2 emissions and GDP is also positive in the long term. In the short term, the three variables are related lucratively. The most significant relationship is between PCPO and CO2 emissions.
Public interest statement
Understanding the relationship between CPO production, carbon emissions, and GDP is necessary, considering that Indonesia is the largest CPO producer. As the largest CPO producer, it will impact the economy. It will also have an impact on the creation of carbon emissions. Therefore, it is necessary to understand how those variables are relate
The effect of tax planning activities and firm characteristic: Evidence from Indonesia
No full textThis study's purpose of contributing to the literature by empirically examining the effect of tax planning, activities, financial debt, audit quality, and firm investment on the firm value. This study adopts quantitative method research using panel regression with 1,264 data samples for model 1 and 1,291 data samples for model 2 with observation year from 2017-2021. This study shows that audit quality and tax planning have a significant positive impact on firm value. In contrast to firm investment, financial debt has a significant negative effect on firm value, which has insignificant results. This research contribution is that companies should pay attention to the selection of auditors for a financial audit because the auditor's role has a positive impact on the firm value. Also, investors can see the value of companies eligible for investment considering the tax planning activities in advance of the company carried out. The novelty of this research is the use of measurement of tax per share for tax planning, rarely used by the other researcher in conducting a relationship between firm value and tax planning.
Public interest statement
This study is necessary because the auditor's role is critical in minimizing the profit-making practices of managers and ensuring the quality of corporate earnings reporting. Investors can also pay attention to the value of a company worth investing in by paying attention to the tax planning activities undertaken by a company.
Article history
Received 26 Nov 2022 | Revised 10 Jan 2023 | Accepted 11 Jan 2023 | Online First 03 Feb 202
Pendampingan dan pembekalan teknik perekrutan sumber daya manusia dan digital marketing pada UMKM konveksi
No full textThis community service activity aims to provide training and assistance to improve skills and understanding of HR recruitment and digital marketing for convection MSME actors in West Java. The activity was carried out for approximately 4 days. MSME actors who became participants totaled 33 participants. The responses of the webinar participants gave positive responses regarding this training. The participants really did not understand recruitment, especially online recruitment. Likewise, from the results of this service it is known that the skills and knowledge regarding digital marketing of the participants are still minimal. Suggestions need further training that is more implementable and more intense assistance. Furthermore, further training is needed regarding the application and implementation of online recruitment with the application
Gaya hidup generasi sandwich: Studi kasus perilaku belanja online konsumen Shopee
No full textAbstract- Internet has played an important role in people's daily life where people can talk over the internet with someone who is actually on the other side of the earth, can send email all the time, can find information, can play games with other people, and can even buy goods. by online. Shopee will become one of the top online shopping platforms in Indonesia in 2021. In every era, actually the sandwich generation will always exist. The status of the sandwich generation makes a person have a greater number of family dependents when compared to non-generational sandwiches. The more number of family dependents causes making sandwiches tend to be higher financial obligations and the proportion of free time is less. This study uses a qualitative research method with a case study research design. A total of 17 informants had their data processed, and the research problem answered that the lifestyle of the sandwich generation, which most of its time was spent working, really depended heavily on an online system that provided practicality and many benefits in meeting monthly needs. Moreover, the informants in this study used Shopee as a whole, stating that Shopee has many advantages over similar online platforms.Keywords: Case Study, Lifestyle, Sandwich Generation, Online Shopping Behavior, Shopee.
Abstrak- Internet telah memainkan peran penting dalam kehidupan sehari-hari manusia di mana orang dapat berbicara melalui internet dengan seseorang yang sebenarnya berada di sisi lain bumi, dapat mengirim email sepanjang waktu, dapat mencari informasi, dapat bermain game dengan orang lain, dan bahkan bisa membeli barang secara online. Shopee menjadi salah satu platform belanja online teratas di Indonesia pada 2021. Pada setiap zaman, sebenarnya generasi sandwich akan selalu ada. Status generasi sandwich membuat seseorang memiliki jumlah tanggungan keluarga yang lebih banyak apabila dibandingkan dengan non-generasi sandwich. Jumlah tanggungan keluarga yang lebih banyak tersebut menyebabkan generasi sandwich memiliki kewajiban finansial yang cenderung lebih tinggi dan proporsi waktu luang yang lebih sedikit. Penelitian ini menggunakan metode penelitian kualitatif dengan desain penelitian studi kasus. Sejumlah 17 orang informan telah diolah datanya, dan persoalan penelitian yang ada terjawab bahwa gaya hidup generasi sandwich yang sebagian besar waktunya tersita untuk bekerja memang bergantung besar pada sistem online yang memberikan kepraktisan dan banyak manfaat dalam pemenuhan kebutuhan bulanan. Lebih daripada itu, informan pada penelitian ini secara keseluruhan menggunakan Shopee, dinyatakan bahwa Shopee memiliki banyak kelebihan dibandingkan platform online sejenis.Kata Kunci: Gaya Hidup, Generasi Sandwich, Perilaku Belanja Online, Shopee, Studi Kasus
Commentary on Indonesia philanthropy rank
No full textIndonesian philanthropy has experienced substantial turmoil since early 2020. The Doing Good Index 2020 survey raised Indonesia's position to 'Doing Okay' after several years in the 'Not Doing Enough' position. This index includes indicators such as monetary donations, time contributions, and assistance to foreigners. Indonesia often ranks high on the indicators for contributing time and assistance to foreigners in this index. The question that arises from this ranking is whether it has anything to do with Islamic philanthropy? and whether the alleged misappropriation of charitable funds through various social and commercial activities will affect public confidence. This commentary focuses Strictly on the perspective of Islam and Indonesia in general in understanding philanthropy.
Public interest statements
This brief provides practitioners and academics with information on the development of philanthropy in Indonesia during and after the COVID-19 pandemic and after the revelations of the ACT case. Regardless of trends and rankings, philanthropy helps raise social awareness of the problems and challenges faced by society. Philanthropy involves developing human values such as kindness, empathy, cooperation, and concern for others.
Article history
Received: 6/1/2023 | Revised: 6/9/2023 | Accepted: 6/11/2023 | Online First: 6/12/202
Pengaruh intellectual capital terhadap financial performance pada perusahaan non-family business
No full textThe purpose of this study is to conduct an influence test and provide empirical evidence of the influence of independent variables, namely Intellectual Capital on dependent influences, namely Financial Performance which is assessed using ROA (Y1) and ROE (Y2) on non-family business companies. This study then applies multiple regression analysis which includes classical assumption tests, hypothesis tests and descriptive statistical tests. Data testing is assisted by using the SPSS program. The total number of companies consistently recorded in Kompas100 during 2018 – 2021 is 141 companies, but the number of samples that comply with purposive sampling provisions is 45 companies. Thus, the observation data used amounted to 158 research data. The results prove that IC has a positive influence on ROE and ROA. While firm's size has a significant negative effect on ROE and ROA.
Public interest statements
This research can be used as input in the assessment carried out by company management and the general public to measure the company's financial performance. The factors in this assessment can be seen through the development of intellectual capital by companies that do not only focus on tangible assets, but also manage their intangible assets
Pendampingan Pengisian E-SPT Bagi Sivitas Akademik Universitas Pancasila
No full textKegiatan pelatihan ini bertujuan untuk membantu Pengisian E-SPT lebih awal dan aman bagi lingkungan Civitas Akademika Universitas Pancasila. Serta meningkatkan pemahaman dalam perpajakan, mengedukasi wajib pajak dan mendampingi wajib pajak untuk melakukan pelaporan SPT Tahunan. Dengan adanya kegiatan PKM ini, disarankan agar dapat diadopsi dan diaplikasikan pada ruang lingkup yang lebih luas, sehigga edukasi dan literasi terkait dengan perpajakan dapat lebih meningkat. Dengan adanya pemahaman terkait perpajakan dan segala manfaatnya, sivitas akademika di lingkungan Universitas Pancasila dapat memperoleh pemahaman yang lebih baik dan dapat berkontribusi positif terhadap kemajuan perekonomian Negar
Impact of Earning Per Share, Dividend Payout Ratio, and Price Earning Ratio on Stock Prices in the Manufacturing Sector
No full textPurpose: The research aims to determine the effect of Earning Per Share (EPS), Dividend Payout Ratio (DPR), and Price Earning Ratio (PER) on stock prices in manufacturing companies within the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX).
Methods: his study employs an associative strategy, focusing on manufacturing companies listed on the IDX from 2015 to 2019. A sample of 17 companies was selected through purposive sampling, leading to 85 observations. The analysis utilized secondary data and panel data regression using Eviews version 11 software.
Findings: The study reveals that earnings per Share (EPS) significantly impact stock prices. In contrast, the Dividend Payout Ratio (DPR) does not significantly affect stock prices. Furthermore, the Price Earning Ratio (PER) also significantly influences stock prices, underscoring the importance of EPS and PER in assessing market valuations.
Practical Implications: The study offers essential insights for investors and companies in the stock market. Investors should track EPS and PER due to their significant impact on stock prices and remain cautious of high DPR, indicating limited growth. Companies are urged to enhance EPS and PER to attract investors and boost stock prices. Effective financial management focused on growth can improve investor perceptions and enhance market performance
ESG and dividend policy: Evidence from ASEAN-5 countries
No full textThis study aims to investigate the effect of Environmental, Social, and Governance (ESG) on dividend policy. ESG disclosure is measured using the Refinitiv Eikon database's ESG Score, and dividend policy is measured using the Dividend Payout Ratio (DPR). Purposive sampling was used to obtain 115 samples of non-financial companies listed on the ASEAN-5 Countries Stock Exchange from 2017 to 2021. The sample companies originated from the ASEAN-5 countries. These countries include Indonesia, Malaysia, Singapore, Philippines, and Thailand. The results suggest that ESG has a positive effect on dividend policy. Companies with higher ESG scores are more likely to have suitable dividend policies, as companies that disclose ESG indicate a high level of transparency and a low risk of information asymmetry. This study provides empirical evidence to support the implementation of ESG disclosure in numerous nations, particularly the ASEAN-5. This study provides empirical incentives for company managers to implement ESG disclosure and its components. The relationship between ESG and its components and dividend policy in ASEAN-5 countries has yet to be investigated
The effect of receivables turnover, inventory turnover and current ratio on profitability
No full textManufacturing companies in the food and beverage sub-sector in 2015-2019 show corporate profit figures that fluctuate yearly. With this phenomenon, companies must strive to increase profits through cost management and know the factors that significantly influence the level of Return On Assets. This study aims to determine the effect of Accounts Receivable Turnover, Inventory Turnover, and Current Ratio on Return on Assets. The population of the food and beverage sub-sector companies listed on the Indonesia Stock Exchange 2015-2019 is 130, with a sample of 70 using a purposive sampling technique. This study uses quantitative causal analysis. The results of this study indicate that Accounts Receivable Turnover (X1) and Inventory Turnover (X2) has a significant negative effect. In contrast, the Current Ratio (X3) significantly positively affects Return on Assets