Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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Pengaruh Kebijakan Dividen, Environmental Social Governance (ESG) dan Intellectual Capital terhadap Nilai Perusahaan
Get PDFThe research aims to examine the relationship between dividend policy, ESG, and intellectual capital, as well as their impact on company value, and to provide empirical evidence to support these claims. Investors benefit most from the research results because their investment decisions can be strengthened by the data provided. For the 2020–2023 period, the research population included all companies listed on the IDX and included in the IDX ESG Leaders index. The research sample consisted of thirteen companies, selected using a purposive sampling technique. This research used a quantitative approach and utilized secondary data. Multiple linear regression analysis was applied to process the data. The results indicate that dividend policy, ESG, and intellectual capital simultaneously play a significant role in determining company value. However, when analyzed partially, ESG does not affect company value, in contrast to dividend policy and intellectual capital, which show a positive influence. This finding indicates that dividend policy and intellectual capital are important factors that deserve investor attention. Furthermore, the research results indicate that in the Indonesian context, dividend policy is highly valued because it can drive increased stock valuations; in other words, shareholders value companies more highly when dividends are distributed. Intellectual capital is also crucial in increasing company value. Meanwhile, in the Indonesian market, ESG issues are still not considered a major factor in determining stock prices
Pembangunan Spot Foto sebagai Daya Tarik di Danau Kaolin Bangka Belitung
Get PDFKaolin Lake in Bangka Belitung, a former mining site, has transformed into a popular tourist destination due to its striking blue waters and white sandy mounds. The unique landscape offers strong visual appeal, particularly for younger generations seeking photogenic and shareable experiences on platforms like Instagram and TikTok. This study explores the development of photo spots as a key strategy to enhance the lake’s attractiveness and support sustainable tourism growth. The purpose of the research is to analyze how the creation of aesthetically designed photo spots contributes to visitor satisfaction, destination branding, and the local economy. A qualitative descriptive method was used, involving field observations, interviews with local stakeholders, and documentation analysis. The results show that the presence of thematic and creatively designed photo spots significantly increases visitor engagement and length of stay. Furthermore, these developments encourage local entrepreneurship and community participation. However, maintaining environmental sustainability and ensuring the authenticity of the natural landscape remain critical challenges. This study highlights the importance of integrating visual tourism trends with sustainable planning to develop competitive and responsible tourist attractions. The findings contribute to broader discussions on innovation in destination development, especially in post-mining areas
Pengaruh ESG dan Konservatisme Akuntansi terhadap Efisiensi Investasi
Get PDFThis study investigates the impact of Environmental, Social, and Governance (ESG) practices and Accounting Conservatism on Investment Efficiency in IDX ESG Leaders companies listed on the Indonesia Stock Exchange during 2019-2023. Investment inefficiency, often reflected in underinvestment or overinvestment, remains a concern in Indonesia as indicated by the high Incremental Capital Output Ratio (ICOR). To address this issue, this research provides empirical evidence on whether ESG disclosure and conservative accounting practices can enhance investment efficiency. Using a purposive sampling technique, 13 companies were selected from 30 ESG Leaders, resulting in 65 firm-year observations. Data were analyzed with panel data regression using EViews 12. The findings reveal that ESG and accounting conservatism jointly influence investment efficiency. However, ESG, measured by Bloomberg ESG scores, shows no significant individual effect. In contrast, accounting conservatism, proxied by accrual-based CONACC, significantly improves investment efficiency. These results suggest that conservative financial reporting provides stronger signals for optimal capital allocation than ESG disclosure alone. The study highlights theoretical implications for agency theory and practical insights for managers and regulators to balance sustainability practices with prudent accounting policies
Solusi Perbedaan Komunikasi Bisnis Antar Generasi di Lingkungan Kerja : Generasi Z, Milenial dan Generasi X
Get PDFIn the era of globalization and digital transformation, organizations encounter persistent challenges in managing business communication across generations. Differences in media preferences, language style, and perceptions of authority often lead to misunderstandings and conflicts among Generation X, Millennials, and Generation Z in the workplace. This study aims to examine the distinctive communication patterns of these three generations and to formulate strategic solutions to enhance cross-generational collaboration. Employing a qualitative approach through library research, the analysis was conducted by reviewing academic literature published between 2013 and 2023 and applying content analysis to identify recurring themes. The findings reveal that Generation X favors formal and structured communication, Millennials adopt a balanced and collaborative style, while Generation Z prioritizes fast, digital, and visual interaction. These variations create communication barriers such as technological gaps, differences in expectations of formality, and divergent interpretations of symbols and language. To address these issues, the study proposes six strategic pillars: integrated multi-channel systems, cross-generational communication training, two-way mentoring, adaptive communication protocols, continuous evaluation, and inclusive leadership. The study contributes to organizational communication research by emphasizing the importance of adaptive strategies to build an inclusive culture and demonstrates practical implications for improving teamwork, productivity, and innovation in multigenerational workplaces
PENGARUH INKLUSI DAN LITERASI KEUANGAN TERHADAP KINERJA USAHA DENGAN KEBERLANJUTAN USAHA SEBAGAI VARIABEL INTERVENING PADA SEKTOR USAHA UMKM DI KOTA DEPOK
Get PDFIn Depok City, the MSME (Micro, Small and Medium Enterprises) business sector plays an important role in the local economy. However, most MSMEs in the city still face various challenges, including financial access issues and low financial literacy levels. Therefore, financial inclusion and financial literacy have the potential to have a positive impact on the business performance of MSMEs in Depok City. This study aims to test and analyze the effect of financial inclusion and financial literacy with business sustainability as an intervening variable in the MSME business sector in Depok City. This study involved MSME players in Depok City using the Non Probability sampling method with a population of 7911 which was processed using the Slovin formula into 100 research samples. The data were processed using the Partial Least Square- Structural Equation Modeling (PLS-SEM) method. This type of research is quantitative research, using primary data, the findings report that Financial Inclusion affects the Performance and Sustainability of MSME Businesses, Financial Literacy affects the Performance and Sustainability of MSME Businesses, as evidenced by Business Sustainability being able to mediate Financial Inclusion on MSME Performance and Business Sustainability being able to mediate Financial Literacy on MSME Performance. This can be a reference for MSME players to realize the importance of access to banking services to get the best results. finance so that it can improve the performance of MSMEs and their Business Sustainability. Based on the results of this study, many MSMEs continue to survive in their business activities, it is proven that they are able to survive for more than 5 years in Depok City
PENGARUH PENJUALAN BERSIH DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG
Get PDFThis research aims to prove empirically the effect of net sales and operating expenses on Outstanding Corporate Income Tax. The independent variables used in the study were net sales and operating expenses while the dependent variables were owed Corporate Income Tax. This research was conducted in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. The research method used is descriptive quantitative. The type of data used is secondary data in the form of financial statements published by food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. Samples are collected using the purposive sampling method. The number of companies used as research samples as many as 9 companies with a research period of 5 (five)years, so that as many as 45 samples were obtained. Processing data by using Eviews version 10 for windows by collecting related data then calculating net sales, operating expenses and Income Tax of owed Entities and analyzing descriptivek statisti,panel data model test, panel data regression model, classical assumption test,panel data regression analysis test, T statistical test, F statistics test, and coefficient of determination (R2). The results of the F test of net sales and operating expenses simultaneously affect pajak penghasilan badan terutang. The results of the T test variable net sales and operating expenses partially affect the Outstanding Corporate IncomeTax
PENGARUH POLA ASUH DAN MOTIVASI TERHADAP PRODUKTIVITAS KERJA GENERASI Z
Get PDFGeneration Z is the generation born after 1995 and grew up in an era of advanced technology. They have different characteristics from previous generations, such as being familiar with technology, enjoying working in teams, having a high sense of curiosity, and being hard workers. Therefore, work motivation and productivity are very important things to pay attention to in generation Z. One of the factors that influences work motivation and productivity in generation Z is the parenting style they have received since childhood. Parenting patterns can influence a person's personality development, values and attitudes towards the surrounding environment, including the work environment. The research method used was a survey with a questionnaire as a data collection instrument. Respondents in this study were generation Z employees in private companies and had worked for at least 1 year. Data analysis was carried out using simple linear regression techniques
PENERAPAN METODE REGRESI LOGISTIK BINER DENGAN MENGGUNAKAN PHYTON UNTUK MENGANALISA PENGGUNA MEDIA SOSIAL TERHADAP PROBABILITAS PEMBUKAAN REKENING PADA BANK X
Get PDFIn the rapidly developing digital era, financial institutions, such as Bank X, can utilize social media to understand consumer behavior and expand their customer base. This research uses a binary logistic regression method with social media user data to analyze the relationship between online activity and the decision to open an account at the bank X. The aim of this research is to assess the influence of user activity on social media platforms (Instagram, TikTok, Facebook, Twitter and YouTube) on the decision to open an account at the Bank X as well as analyze and identify key variables that influence the decision to open an account, based on media activity data. social. Results show that Instagram has a significant influence, with the combination of social media platforms increasing the probability of opening an account. TikTok and Facebook also have a positive impact, while Twitter and YouTube have a lower impact. Recommended marketing strategy to focus more on Instagram, with an emphasis on a combination of other social media platforms. From the results of the scenario interpretation, Instagram has a significant positive influence on the decision to open an account, with the highest probability among other individual platforms. TikTok, Facebook, and Twitter also have a positive impact, although their probabilities tend to be similar. Meanwhile, YouTube's influence on the decision to open an account seems to be lower than other social media platforms
ANALISIS TINGKAT RISIKO BANK PADA BANK PEMBANGUNAN DAERAH DI INDONESIA
Get PDFThis study aims to analyze the level of risk in Regional Development Banks in Indonesia. This study intends to examine and map the risk of banks in BPD in Indonesia. In this analysis, the level of bank risk is measured using Z-Score (Z score). The data used in this study are panel data of observations from 26 Regional Development Banks in Indonesia over the past 20 years (2001-2021) which are divided into four clusters, namely the Sumatra Cluster, the Java, Bali and Nusa Tenggara Cluster, the Kalimantan Cluster and the Sulawesi and Eastern Indonesia Cluster. The data analysis technique used is using the Anova Test with the help of the SPSS program. The results of this study concluded that: 1) Bank risk in BPD Sumatra region has the same level of stability as BPD in Java, Bali & Nusa Tenggara. 2) Bank risk in BPD in Kalimantan region has the same level of stability as BPD in Sulawesi & Eastern Indonesia region
PENGARUH UKURAN PERUSAHAAN, RISIKO PERUSAHAAN, INTENSITAS MODAL DAN STRUKTUR KEPEMILIKAN TERHADAP PENERAPAN KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Periode 2019 -2021)
Get PDFThis research investigates how accounting conservatism in BEI manufacturing companies from 2019 to 2021 is impacted by size, risk, capital intensity and ownership structure. Over 3 years, 78 companies were selected using the purposive sampling method. This 2019-2021 research was carried out using SPSS, and multiple linear regression, descriptive tests, classical assumptions, multiple linear regression, F test, T test, and coefficient of determination. This research also found that company size, risk, capital intensity and ownership structure have an impact on accounting conservatism in manufacturing companies on the IDX