Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE): Open Journal System
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THE EFFECT OF CASH FLOW VOLATILITY AND EARNINGS PERSISTENCE ON CUMULATIVE ABNORMAL RETURN (CAR) OF FIRMS WITHIN THE FOOD AND BEVERAGES SUB-SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE
Get PDFThis study investigates the effect of cash flow volatility and earnings persistence on cumulative abnormal return (CAR) in manufacturing firms within the food and beverages sub-sector listed on the Indonesia Stock Exchange during the 2019–2022 period. Grounded in signalling theory and the efficient market hypothesis, this research employs a causal research design using secondary data obtained from publicly available financial statements and stock market information. A purposive sampling method was applied, resulting in 27 firm-year observations that met the predetermined criteria. Cash flow volatility is measured using the standard deviation of operating cash flows relative to total assets, while earnings persistence is estimated through a regression model of current earnings on prior-period earnings. CAR is calculated based on abnormal returns accumulated over a one-week window following financial statement announcements. The empirical analysis is conducted using multiple linear regression after satisfying classical assumption tests. The findings reveal that cash flow volatility does not have a significant effect on CAR, indicating that investors do not strongly react to fluctuations in operating cash flows. In contrast, earnings persistence has a positive and significant effect on CAR, suggesting that the market responds favourably to firms with stable and sustainable earnings. These results imply that earnings quality, as reflected by persistence, is more relevant than cash flow volatility in influencing market reactions within the Indonesian food and beverages sub-sector
THE EFFECT OF HUMAN RESOURCE MANAGEMENT PRACTICES ON ORGANIZATIONAL PERFORMANCE WITHIN LAW ENFORCEMENT AGENCIES
Get PDFThis literature review examines the influence of human resource management (HRM) practices on organizational performance in law enforcement agencies. The study aims to synthesize recent empirical and conceptual evidence on how core HRM practices affect individual and organizational outcomes in policing contexts. Using a systematic literature-review approach, relevant studies published between 2015 and 2025 were identified through searches of Scopus, Web of Science, Google Scholar, and selected regional academic databases. Inclusion criteria focused on peer-reviewed or institutional publications addressing HRM practices in policing or law enforcement settings. The review covers key HRM practices, including recruitment and selection, training and development, performance appraisal, career management, compensation and rewards, and employee engagement. The findings consistently indicate that integrated HRM bundles positively influence officer performance, service quality, organizational effectiveness, and public trust. These relationships are often mediated by work motivation, job satisfaction, and employee engagement. However, the strength and direction of these effects are moderated by contextual factors such as organizational centralization, budgetary constraints, digital transformation, and local institutional culture. The review also identifies methodological limitations in the existing literature, including a predominance of cross-sectional designs, limited longitudinal and mixed-methods research, and inconsistent measurement of organizational performance. The study concludes by highlighting practical implications for police leaders and policymakers and proposes a future research agenda emphasizing longitudinal, multi-level, and comparative studies across jurisdictions
Kualitas Pelayanan Publik Berbasis E-Government di Kecamatan Mojolaban, Kabupaten Sukoharjo Provinsi Jawa Tengah
Get PDFThis study aims to analyze the quality of e-Government-based public services in Mojolaban District, Sukoharjo Regency, Central Java Province. The study used a descriptive qualitative method, with data collection techniques through interviews, observation, and documentation. The results indicate that the implementation of e-Government through the Digital Population Identity (IKD) system can improve the efficiency, transparency, and accuracy of public services. However, obstacles remain, including limited network infrastructure, low digital literacy, and poor system integration between agencies. In conclusion, the implementation of e-Government in Mojolaban District has improved the quality of public services, although human resource capacity building and technological infrastructure strengthening are needed to optimize and sustain services.
Keywords: E-Government, Public Services, Service Quality, Administrative Digitalization
Modal Sosial sebagai Katalisator Pengembangan Desa Agrowisata
Get PDFThis study aims to analyze the role of social capital as a catalyst in the development of Punten Village as an agrotourism village in Batu City, East Java. This study uses a qualitative descriptive method with a case study approach. Data were collected through field observations, in-depth interviews with the community and stakeholders, and a review of regional development policy and planning documents. The results show that the social capital of the Punten Village community, reflected in the values of trust, solidarity, social networks, and the culture of mutual cooperation, plays a significant role in strengthening community participation, increasing human resource capacity, and encouraging multi-stakeholder collaboration in agrotourism management. Social capital also functions as a social glue that maintains program sustainability and minimizes conflicts of interest in the development process. The conclusion of this study confirms that the development of agrotourism villages is not only determined by the availability of natural resources, but is highly dependent on the strength of social capital as the main foundation for empowerment and sustainable village development.
Keywords: Agrotourism, Community Development, Empowerment, Social Capital
Meningkatkan Pemahaman Sejarah Melalui Literasi Digital
Get PDFThe aim of this research is to examine the implementation of digital literacy in history learning and its contribution to enhancing students\u27 understanding at SMA Negeri 5 Kendari. This study employed a descriptive survey method, with data collected through in-depth interviews and direct observations of history teachers and students. The results indicate that integrating digital literacy into history learning can significantly increase students\u27 interest and comprehension of historical materials. The use of various digital resources, including texts, images, and videos, makes learning more interactive and contextual, while also encouraging students to think critically and participate actively in the learning process. Although some students still face challenges in mastering technology, overall, digital literacy positively impacts the quality of history learning. In conclusion, digital literacy serves as an effective strategy to improve students\u27 understanding of history at the high school level.
Keywords: Digital Literacy, History Learning, Students’ Understanding.
PENGARUH LIKUIDITAS TERHADAP PERTUMBUHAN LABA PADA PT. BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN PERIODE 2011 – 2015
Get PDFPentingnya bank dalam menggerakkan perekonomian suatu negara menunjukkan perlunya pengelolaan keuangan dan operasional yang efektif dan integritas. Kemampuan bank untuk menjaga likuiditas sangat mempengaruhi perolehan laba, karena tingkat likuiditas yang sehat berkorelasi dengan kemampuan bank untuk memenuhi kewajiban jangka pendek dan memberikan kredit. Penelitian ini bertujuan untuk menganalisis pengaruh Likuiditas (Loan to Deposit Ratio), terhadap Pertumbuhan Laba bank Bjb periode 2011–2015. Penelitian ini merupakan penelitian analisis deskriptif kuantitatif dan analisis verifikatif. Analisis verifikatif dilakukan untuk menguji hipotesis dengan menggunakan alat uji statistika menggunakan software SPSS versi 24.0. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh positif dan signifikan terhadap pertumbuhan laba, yang menunjukkan bahwa peningkatan penyaluran kredit akan meningkatkan pendapatan bunga yang pada gilirannya akan meningkatkan profitabilitas. Penelitian ini menyimpulkan bahwa menjaga likuiditas yang optimal sangat penting untuk kesehatan keuangan dan potensi pertumbuhan bank
TRANSFORMASI AKUNTANSI DALAM BISNIS ETNIS TIONGHOA: PERBANDINGAN SISTEM AKUNTANSI TRADISIONAL DENGAN SISTEM AKUNTANSI BERBASIS TEKNOLOGI
Get PDFPenelitian ini menganalisis transformasi sistem akuntansi pada bisnis etnis Tionghoa dengan membandingkan sistem tradisional dan berbasis teknologi. Latar belakang penelitian adalah perkembangan teknologi yang mengubah praktik akuntansi secara signifikan. Metode yang digunakan adalah kualitatif deskriptif komparatif terhadap dua informan dari jenis usaha berbeda. Hasil menunjukkan sistem tradisional dipertahankan karena sederhana dan menjadi kebiasaan turun-temurun, namun rentan terhadap kesalahan pencatatan. Sebaliknya, sistem berbasis teknologi dinilai lebih efisien, akurat, dan mendukung pengambilan keputusan, tetapi memerlukan pemahaman serta adaptasi pengguna terhadap perangkat lunak. Transformasi ini dipengaruhi faktor budaya, kebiasaan kerja, dan kesiapan teknologi. Penelitian merekomendasikan peningkatan literasi digital akuntansi bagi pelaku UMKM berbasis etnis untuk meningkatkan akurasi pencatatan dan daya saing usaha
PENGARUH DEBT COVENANT, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KEPUTUSAN UNTUK MELAKUKAN TRANSFER PRICING PADA PERUSAHAAN ENERGI SUB-SEKTOR MINYAK, GAS & BATU BARA YANG TERDAFTAR DI BEI TAHUN 2020-2024
Get PDFPenelitian ini bertujuan menganalisis pengaruh debt covenant, profitabilitas, dan ukuran perusahaan terhadap keputusan transfer pricing. Studi ini menggunakan pendekatan kuantitatif dengan data sekunder dari perusahaan energi sub-sektor minyak, gas, dan batu bara yang terdaftar di BEI pada periode 2020-2024. Sampel penelitian terdiri dari 7 perusahaan yang dipilih melalui purposive sampling. Analisis data dilakukan dengan regresi linier berganda menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa secara parsial debt covenant berpengaruh negatif signifikan terhadap keputusan transfer pricing, profitabilitas tidak berpengaruh terhadap keputusan transfer pricing dan ukuran perusahaan tidak berpengaruh terhadapkeputusan transfer pricing.
ANALISIS PENGARUH INDEPENDENSI, SKEPTISISME PROFESIONAL AUDITOR DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT(STUDI EMPIRIS PADA KAP DI YOGYAKARTA)
Get PDFPenelitian ini bertujuan untuk menganalisis pengaruh independensi, skeptisisme profesional auditor, dan akuntabilitas terhadap kualitas audit. Populasi penelitian ini adalah seluruh Kantor Akuntan Publik (KAP) di Yogyakarta yang masih aktif dan bersedia untuk mengisi kuesioner penelitian ini. Data yang digunakan dalam penelitian ini merupakan data primer, dengan metode pengumpulan data melalui penyebaran kuesioner secara langsung kepada seluruh auditor KAP di Yogyakarta yang memenuhi kriteria untuk menjadi sampel dalam penelitian ini. Data tersebut diolah menggunakan SPSS V26. Hasil penelitian ini secara parsial menunjukkan bahwa independensi dan skeptisisme profesional auditor tidak berpengaruh terhadap kualitas audit. Sedangkan akuntabilitas berpengaruh terhadap kualitas audit. Hasil penelitian juga menunjukkan bahwa independensi, skeptisisme profesional auditor, dan akuntabilitas secara simultan berpengaruh terhadap kualitas audit
PENGARUH GREEN ACCOUNTING, CORPORATE SOSIAL RESPONSIBILYTY, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 2021-2023
Get PDFNilai Perusahaan pada sektor properti dan real estate selalu mengalami penurunan setiap tahunnya yang mana hal tersebut dapat berpengaruh pada kelangsungan Perusahaan. Tujuan penelitian ini untuk menguji adakah pengaruh Green Accounting, Corporate Social Responsibility (CSR) dan Kepemilikan Institusional terhadap Nilai Perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Populasi penelitian ini sebanyak 80 perusahaan dengan sampel 15 perusahaan yang dipilah dengan teknik purposive sampling. Teknik analisis yang digunakan meliputi analisis statistik deskriptif, uji asumsi klasik serta analisis regresi linier berganda. Untuk menguji signifikansi model menggunakan uji parsial (uji statistik-t). Data yang diperoleh diolah menggunakan perangkat lunak Statistical Product and Service Solutions (SPSS). Dari hasil penelitian didapati green accounting dan Corporate Social Responsibility (CSR) berpengaruh negatif terhadap nilai perusahaan, dan kepemilikan institusional berpengaruh positif terhadap nilai perusahaan. Hasil penelitian ini diharapkan dapat dijadikan sebagai literatur, rujukan penelitian untuk penelitian selanjutnya serta pengambilan keputusan bagi investor dan perusahaan terutama dalam peningkatan nilai perusahaa