Jurnal Online LPMP Imperium (Lembaga Pengembangan Manajemen dan Publikasi Imperium Research Institute)
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Analisis Pelanggaran Etika Bisnis Terhadap Penayangan Iklan Rokok Di Pertelevisian Indonesia
No full textNo single business actor does not advertise their products, be it products made from herbal ingredients, synthetic materials, or even hazardous materials. Advertising itself can be done in various ways, and one way that is currently immensely loved by business people is to advertise their products through television media. Cigarette advertising itself has been considered to have committed several business ethics violations. The purpose of this study was to determine whether there were violations of business ethics that occurred during the broadcast of cigarette advertisements on television. The type of research that will be applied in this research is qualitative research using descriptive qualitative methods. The results showed two kinds of business ethics violations that occurred during the broadcast of cigarette advertisements; the two types of violations were moral violations and empathy violations. Moral violations occur because of the ineffectiveness of limiting cigarette advertisements that the government has set. Meanwhile, the violation of empathy occurs because of a sense of indifference to the cigarette company about the harmful effects that can be caused by smoking behavior on consumer health
Peran red flags terhadap pengaruh skeptisisme profesional, pengalaman kerja dan beban kerja auditor terhadap kemampuan auditor mendeteksi fraud
No full textThis study aims to see the role of red flags as a moderating variable of professional skepticism, work experience, and workload on the auditor's ability to detect fraud on a survey conducted in several public accounting firms in Jakarta. This study uses primary data to analyze and evaluate the questionnaires distributed to 50 auditors as respondents. Data analysis using PLS-SEM proves that only work experience has a significant positive effect at the 5% level on the auditor's ability to detect fraud. Meanwhile, the red flag has a significant positive effect at the 5% level as a moderating variable to weaken the negative effect of workload on the auditor's ability to detect fraud. Implications and suggestions are explained in the articl
Dampak kreativitas, inovasi dan strategi harga terhadap kinerja usaha mikro serta kecil
No full textThis study aims to determine the effect of creativity and innovation on SMEs' performance. Moreover, this study examines the moderating role of pricing strategies on the relationship between creativity and innovation on SME performance. The data was collected by distributing questionnaires using hard copy (offline) or via google form (online) from 145 SME businesses. As expected, creativity is positively related to innovation behavior and SME performance. The results also provide convincing empirical support regarding the positive role of pricing strategies in improving performance through creativity. This study provides new insights into the more complex relationship between creativity, innovation, and SME performance
Religiusitas menghalangi kreativitas karyawan? Pemoderasian kepemimpinan transformasional
No full textStudies on religiosity, especially related to creativity, are still very limited. Therefore, this study aims to examine the effect of individual religiosity and transformational leadership as factors that increase employee creativity. The population of this research is company employees who are alumni of five private universities in Jakarta. A sample of 103 respondents was collected and given a questionnaire to collect data. The use of analysis techniques with macroprocess is an option in hypothesis testing. All hypotheses in this study were accepted with data support. The higher the employee's religiosity and the more transformational the leader, the higher the employee's creativity. The more transformational the leader, the stronger the effect of religiosity on employee creativity. Suggestions for practitioners should implement programs that are able to increase the religious level of employees and leaders with a transformational style
Strategi sektor perbankan menghadapi ancaman non performing loan pada masa pandemic COVID-19
No full textThis study aims to determine the effect of inflation, interest rates, and ROE on NPL in Commercial Banks, how the banking sector strategy faces the threat of NPL during the Covid-19 Pandemic, and how the implementation of government policies and their effects on NPL. ROE, Interest Rates, and Inflation on the dependent variable, name. The data used in this study is secondary data, which is panel data sourced from financial reports published on the official website www.idx.co.id. Inflation occurs due to excess demand for several products or services and encourages an increase in overall product prices; inflation will undoubtedly be accompanied by rising interest rates for savings and loans. As a result, the value of non-performing loans owned by banks tends to increase. The higher inflation will encourage an increase in the tendency of the importance of NPL owned by a bank. The higher inflation will promote growth in the direction of the value of NPL. Inflation has a significant positive effect on NPL owned by a bank. The results of this study indicate that the rise and fall or ROE can affect the increase or decrease in NPL
Sosialisasi dan Pelatihan Pengisian Formulir Merek
No full textPagerungan Besar is one of the villages in the Sapeken District with abundant potential so Pagerungan Besar is transformed into a village that gives birth to many great entrepreneurs. The business existence also has problems with the brand. Thus, this activity aims to provide understanding to business actors in Pagerungan Besar Village about the importance of marks and the process of filling out forms in trademark registration. Activities carried out are in the form of socialization and training in filling out brand forms. This method is considered appropriate to solve the problems experienced by business actors. The implementation of this activity goes through several stages, namely the preparation stage, the implementation stage, and the activity evaluation stage. From the results of the socialization and training carried out, information was obtained that increased participants' understanding of the material provided. Thus, it was concluded that the activities carried out at the Pagerungan Besar Village Hall regarding the socialization and training of filling the brand were declared successful. For further activities, it is necessary to provide assistance to business actors until the trademark registration is carried out until the certificate processing is completed
Pengembangan sumber daya manusia untuk meningkatkan perekonomian daerah di provinsi Kalimantan Tengah
No full textOn a regional scale, Central Kalimantan, which has human capital that dominates the labor market in both the formal and informal sectors, is faced with low skills to face the digitalized job market, including the tourism industry and MSMEs. With a touch of the creative economy, the market could be more active due to the inability to package tourism products. The upstream human capital, namely high school/vocational high school/equivalent graduates, needs to prepare in a planned way to face the job market. Governance factors are becoming increasingly important, along with the vision of regional heads, local government organizations (OPD), and private companies through CSR. Moreover, digital business start-ups need to be considered by corporate to build human resource development management for SMK graduates that are integrated with the business and industrial world (DUDI)
Pengaruh keputusan pendanaan, ukuran perusahaan, ukuran dewan komisaris, dan return on asset terhadap nilai perusahaan
No full textThe purpose of this research is to investigate the influence of funding decisions, size of the board of commissioners, firm size, and Return on Asset on Firm’s Value. The object of this research is companies LQ45 at the Indonesia Stock Exchange in 2015-2019. The research design used is a quantitative approach with the selection of samples using a purposive sampling method. Total samples in these research were 27 out of 65 companies that met the criteria. The data used are secondary data and data analysis methods used are multiple linear regression tests which include descriptive test, classic assumptions and hypothesis test. The results of the study show Funding Decisions has not significant influence on Firm’s Value, Size of the Board of Commissioners has significant influence on Firm’s value, Firm Size has not significant influence on Firm Value, and Return on Asset has significant influence on Firm’s Value
The Influence of Corporate Social Responsibility Disclosure and Intellectual Capital on Profitability in Banking Companies
No full textPurpose: This study aims to examine the effect of Corporate Social Responsibility Disclosure and Intellectual Capital on Probability in banking companies listed on the Indonesia Stock Exchange (IDX) in 2017 - 2020.
Methods: This study uses a descriptive quantitative approach with multiple linear regression in E-VIEWS 10. The sample consists of 23 banking companies with 92 observations, obtained through purposive sampling. Secondary data was taken from IDX and idnfinancials.com, and hypothesis testing was done using the t-test and F-test.
Findings: The study found that corporate social responsibility disclosure does not affect probability, while intellectual capital has a positive effect, increasing the chances of company success. The combination of the two factors also has a positive impact on likelihood.
Practical Implications: Research emphasizes the importance of investing in employee training to develop intellectual capital and increase a company's success. Although social responsibility did not have a significant effect, the integration of the two remains relevant. Companies are advised to combine these two aspects in their strategy to create sustainable value and improve competitiveness
The influence of accounting conservatism, investment opportunity set (IOS), profitability, and company size on earnings quality
No full textPurpose: This study aims to examine the effect of Accounting Conservatism, Investment Opportunity Set (IOS), Profitability, and Company Size on Earnings Quality in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Methods: This research applies an associative quantitative approach with multiple linear regression analyzed using SPSS 23. The focus is on consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017 - 2019. The sample was taken by purposive sampling, resulting in 23 companies and 69 observations. Secondary data was obtained from the official IDX website and Yahoo Finance, and hypotheses were tested using the t-test. Findings: The study reveals that accounting conservatism enhances earnings quality by reducing agency conflicts and earnings exaggeration. It finds that Investment Opportunity Set and profitability have minimal influence on earnings quality, while firm size does not impact it. This indicates that large companies must focus on effective asset management to improve earnings. Practical Implications: The study highlights accounting conservatism as essential for reducing conflicts between management and shareholders while preventing earnings overstatement. It emphasizes the need for transparency and consistency, as neither the Investment Opportunity Set (IOS) nor profitability significantly affects earnings quality. Additionally, it stresses that effective asset management is more critical than firm size for strong earnings performance