Jurnal Online LPMP Imperium (Lembaga Pengembangan Manajemen dan Publikasi Imperium Research Institute)
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Sosialisasi dan Pendampingan Penggunaan Aplikasi Digital QRIS Sebagai Alat Pembayaran Sedekah pada Masyarakat Kelurahan Kratonan Kota Surakarta
No full textThe community service activities carried out by IIM Surakarta as the integrative PKN and PKM program in 2022 used the socialization method regarding the benefits of using QRIS in the Kratonan sub-district, Surakarta city. Many still do not know the information and benefits of QRIS, so it is hoped that this community service will be able to help provide positive energy to the community. The community is transforming toward a cashless society. The results of this activity are immediately put into practice by the people in the Kratonan village to install and use the QRIS application in alms transactions. So the purpose of this community service is to educate the community in the Kratonan sub-district, Surakarta city, to be more advanced in managing alms through mosques so that transformation in the digital era can be achieved
Analisis Volatilitas Variabel Makroekonomi dan Harga Saham Menggunakan Generalized Autoregressive Conditonal Heteroscedasticity (Garch Model)
No full textMacroeconomic variables often have an impact on stock price volatility and this is needed especially to determine stock price policies in the future. The approach used to see the extent of the volatility of macroeconomic variables on stock prices is the ARCH/GARCH model. This study aims to analyze the nature of stock price volatility in the food and beverage industry in Indonesia using ARCH/GARCH. The data used in this study is secondary data, namely the stock prices of food and beverage industry companies during the period January 2015 to May 2021. The analysis of stock price volatility was carried out with the help of the Eviews 9 software. The results showed the characteristics of the stock price volatility of food and beverage companies based on the ARCH model. /GARCH is quite risky in the short term but not in the long term (indicated by macroeconomic variables of exchange rates, short-term interest rates), so that stock price movements can be anticipated as an early warning system of an increase or decrease in stock prices in the sector. In addition, it can be estimated that the volatility of stock prices in the future is moderate with changes in macroeconomic variables. For policy makers to anticipate changes in macroeconomic variables in certain situations, such as during the current Covid 19 pandemic
Konservatisme Akuntansi: Faktor Financial Distress, Intensitas Modal, Dan Debt Covenant
No full textThis study aims to empirically test and analyze the effect of Financial Distress, Capital Intensity, and Debt Covenant on Accounting Conservatism. The data source of this research uses secondary data in the form of annual reports on mining industry sector companies listed on the Indonesia Stock Exchange in 2016-2020. The method used to determine the sample is purposive sampling, so that the sample used is 75 mining companies. Hypothesis testing was carried out with multiple linear regression using SPSS version 26.0. Study’s result indicate that the factors that have a significant effect on accounting conservatism are financial distress and debt covenants. While the capital intensity factor has no significant effect on accounting conservatism. These results can be an insight and reference for investors in seeing future prospects in the mining sector. In addition, for actors in the mining sector to be more careful in implementing accounting conservatism
Studi komparasi kualitas pelayanan pada lembaga keuangan mikro syariah di Trenggalek Jawa Timur
No full textService quality is an advantage factor of institutions engaged in services. Each financial institution has different services from the others based on their respective characteristics. Service quality is created to meet all the needs and desires of members in accordance with their expectations. The research aims to find the ideal service quality that can be applied to Islamic microfinance institutions through a comparative study between Islamic microfinance institutions in Trenggalek. The approach used is a qualitative method with data collection techniques through observation, interviews, and documentation. This research was conducted by interviewing 10 informants consisting of managers, employee, and three members of KSPPS MPS and BMT Berkah. This interview was conducted during the working hours of the two sharia micro institutions. The results of this study indicate that from the aspect of reliability, assurance, tangible, empathy, and responsiveness, KSPPS MPS has fulfilled these five aspects. BMT Berkah still does not fulfill these five aspects, especially in terms of reliability and tangibles
 
Corporate governance, firm value, institutional, ownership and corporate social responsibility
No full textResearch in the area of corporate governance (CG) conducted so far, focusing more on the board of commissioners, board of directors, and audit committee on the achievement of corporate value; institutional ownership mechanisms are still rarely analyzed. Therefore, this study explores more roles of institutional ownership in mitigating manager behavior not to impede the achievement of corporate goals and the creation of corporate value. Other governance mechanisms, namely external governance, can also discipline managers to help achieve the company's goals of improving shareholders' prosperity using corporate CSR proxies. With a sample of 13 companies registered in the mining sector for 5 years, researchers tried to test whether internal and external governance could positively affect the company's value. The results show that internal and external governance positively affect the company's value, except for the influence of the audit committee, which shows its insignificance to the company's value. Moreover, independent commissioners, board of commissioners, institutional ownership, and CSR positively significantly affect the company's value. The result may contribute to the development of corporate governance literature and support to the authority board to strengthen the regulations which is protect the investors, shareholders and also stakeholders elsewhere
The effect of company size, complexity of company operations, and industry type on audit delay
No full textPurpose: This study was to determine how the effect of company size, complexity of company operations and type of industry on audit delay. in consumer goods and banking industry sector companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2017-2019.
Methods: This research is a quantitative study with a causal associative design. The sample was taken using purposive sampling method, which included 71 companies. The data used comes from secondary sources, with data collection carried out through non-participant methods. Data processing was carried out using SPSS version 25 software.
Findings: The study shows that company size and complexity of company operations hurt audit delay because auditors maintain a professional attitude and manage time budgets. In contrast, industry type has a positive influence on audit delay, mainly due to differences in the type of inventory and complexity of operating activities, especially in non-financial companies.
Practical Implications: This study highlights the importance of companies paying attention to factors that affect the speed of audit completion. Companies should ensure auditors get sufficient information and support, as well as manage the complexity of operations and adapt to industry characteristics. Thus, it is expected that delays in financial reports can be reduced, which will increase transparency and stakeholder trust
Pelatihan dan Pendampingan Penggunaan Media Pembelajaran Daring untuk Orang Tua di Kelurahan Kratonan Kota Surakarta
No full textDuring the COVID-19 pandemic, people are facing many problems. One of the problems faced is online learning, which the government is now promoting. The main problems in online learning start with teachers who only give assignments without clear explanations to their students, students who do not have technological devices such as smartphones, and no internet network. Moreover, students' learning motivation needs to be improved in dealing with online learning's lack of understanding of parents on how to use online media so that they cannot provide maximum assistance to children at home. This online learning training and mentoring program focused on increasing the capacity of parents to assist children's learning. The methodology used is the lecture, discussion, question and answer, and practical simulation. The results achieved are by increasing the ability of parents to use online media in learning. 
Short report: arus kas bebas, leverage, laba, aset tetap berwujud, ukuran dan insentif katering terhadap pembayaran dividen pada industri subsektor otomotif
No full textThis study analyzes the effect of free cash flow, leverage, earnings, tangible fixed assets, size, and catering incentives on dividend payment policies. The dividend payout policy in this study is proxied by the dividend payout ratio (DPR). Data collection used a purposive sampling method for automotive sub-sector companies listed on the Indonesian Stock Exchange from 2011 – 2019, so a sample of seven automotive sub-sector companies with 59 observations. The analytical method of this study uses panel regression. The results showed that tangible fixed assets significantly positively affect the dividend payout ratio. In contrast, free cash flow, leverage, earnings, size, and catering incentives do not affect the Payout Ratio
Faktor-faktor yang mempengaruhi financial distress bank syariah yang terdaftar di OJK tahun 2016-2020
No full text The components of Risk Based Bank Rating, Bank Size, Inflation, and Interest Rates on Financial Distress of Islamic commercial banks registered with the Financial Services Authority in 2016-2020 are analyzed in this study. Using panel data regression analysis, the test results prove that the ROA, CAR, and GCG variables significantly negatively affect financial distress. The variable bank size has a significant positive effect on financial distress. While the NPF, FDR, Inflation, and BI rate variables do not affect financial distress
Analisis Kompetitif Industri Pertahanan Nasional: Prospek dan Tantangan Pasca Revisi Undang-Undang Nomor 16 Tahun 2012 tentang Industri Pertahanan
No full textThis study aims to examine the developments and dynamics, as well as the challenges of the national defense industry, after the revision of Law No. 16 of 2012 on the Defense Industry, through Law No. 11 of 2020 on Job Creation. This qualitative research uses interviews and literature studies as data collection methods sourced from primary and secondary data, and analyzed using a competitive strength framework. As a result, these regulatory changes are relatively able to have a positive impact, especially regarding the increase in the number of entities and opportunities for financing the defense industry through investment mechanisms by the private sector. In addition, the expansion of the role of BUMS in the supply chain of the national defense industry has also opened up opportunities for technology development and the fulfillment of industrial needs which are regulated through various mechanisms, such as the obligation to fulfill TKDN, to the requirements for Trade, Local Content, and Offsets (IDKLO) in the procurement process for the import of Defense and Security Protection. On the other side, efforts to establish a more competitive industrial ecosystem are also being carried out by the Government in stages through the implementation of the Defense Industry Independence Grand Design, as well as encouraging the implementation of a diversification strategy and optimizing the dual-use strategy in increasing competitiveness, as well as supporting industry continuity