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Kinerja Lingkungan, Corporate Social Responsibility (CSR) dan Profitabilitas Perusahaan Pertambangan
Full text linkThis study aims to ascertain how mining industry profitability is impacted by corporate social responsibility and environmental performance. This quantitative study looks at how mining companies' profitability is affected by corporate social responsibility (CSR) and environmental performance (PROPER). The study's sample consisted of Indonesian public mining businesses that were listed between 2020 and 2023 on the Indonesia Stock Exchange. Eleven businesses in the mining industry served as the study's samples. Regression with fixed, random, and common effect models were used to analyze the study. The study's findings showed no correlation between profitability and environmental performance (PROPER), indicating that the Ministry of Environment's environmental performance standards have no effect on profitability
Pengaruh Kinerja Keuangan dan Tata Kelola Perusahaan terhadap Penghindaran Pajak
Full text linkThis study aims to analyze the effect of financial performance and corporate governance on tax avoidance, focusing on the relationship between agency theory and corporate tax decisions. Financial performance is measured through Return on Assets (ROA) and Debt to Equity Ratio (DER), while corporate governance is assessed based on board remuneration. The data used in this research consists of information from the financial statements of companies listed on the Indonesia Stock Exchange over a specific period. The results indicate that both ROA and DER do not have a significant effect on tax avoidance. This suggests that financial performance is not always a driving factor in tax avoidance decisions. In contrast, corporate governance has a notable impact on tax avoidance, indicating that companies with good governance practices tend to be more transparent in their financial reporting and avoid risky tax evasion actions. These findings align with agency theory, which posits that conflicts between managers and shareholders can influence corporate decisions. Good governance practices can mitigate such conflicts and promote more ethical behavior in taxation. This research provides important insights for stakeholders to enhance corporate governance in order to minimize tax avoidance and support better tax compliance
Pengaruh ESG terhadap Cost of Capital selama Pandemi Covid-19 dengan Kinerja Keuangan sebagai Variabel Moderasi (Studi pada Perusahaan SRI-KEHATI Tahun 2020-2023)
No full textThis study explores the moderation of financial performance in the relationship between ESG disclosure and the cost of capital in Indonesia during the COVID-19 pandemic. It uses financial data from 15 public companies consistently listed on the SRI-KEHATI stock index from 2020 to 2023. The regression analysis employed is multiple linear regression using the SPSS v28 program. The results reveal that environmental disclosure has a significant negative impact on the cost of capital, while social and governance disclosures do not have a statistically significant effect. Furthermore, financial performance strengthens the negative relationship between environmental disclosure and the cost of capital, strengthens the positive relationship between social disclosure and the cost of capital, but has no impact on governance disclosure. This suggests that ESG can help companies survive or even thrive during the pandemic. This study makes an important contribution to the literature by providing empirical evidence on the moderation of financial performance in the relationship between ESG disclosure and the cost of capital in Indonesia during the COVID-19 pandemic. These findings can serve as a reference for academics and practitioners to understand the importance of ESG for companies in developing countries
Event Study: Capital Market Reaction Before and After the Announcement of Presidential and Vice Presidential Candidates 2024
Full text linkThis study aims to determine the reaction of the capital market before and after the announcement of the 2024 election. This study is an event study using abnormal returns to test the reaction of the capital market to one of the national political events, the announcement of the disputed results of the 2024 presidential election. This study also investigates the difference in abnormal returns, which occurs between the date of the event and the date after the event. The population of this study is the shares of companies whose owners are affiliated with the elected candidate pair. The secondary data used are daily stock prices starting from 6 days before and 7 days after the election event. Single sample t-test and pairs are used to test the hypothesis. The results of the study indicate that there is an abnormal return that occurs on the event date. In addition, empirical testing shows that there is a difference in abnormal returns, or abnormal, before and after the event date. Another thing also shows that the Indonesian capital market is relatively stable and not too affected by national political events if the event has been predicted in advance by investors. This indicates that other economic factors such as monetary policy, inflation rates, and industrial prospects have a more dominant influence than the results of the election dispute. For investors and capital market regulators, these results can serve as a reference that not all political events have a direct impact on stock market performance
Reconfiguring Command Culture: Systematic Review on Organizational Dynamics and Leadership in the Military
Full text linkMilitary organizational culture plays a central role in shaping collective behavior, hierarchical structures, and leadership effectiveness. In the era of technological disruption and geopolitical complexity, military institutions encounter growing pressure to align traditional cultural values with leadership approaches that are more adaptive, transformative, and sustainable. This study seeks to explore the interplay between military organizational culture and leadership strategies, highlighting the challenges and opportunities for institutional transformation. The research employs a systematic literature review method, focusing on academic sources published within the last five years. Relevant studies were selected based on their emphasis on organizational dynamics, cultural adaptation, and leadership models in military institutions. The review process enabled the identification of prevailing themes and gaps that affect cultural and leadership integration. The results indicate that ambidextrous and transformational leadership approaches offer significant potential to strengthen flexibility, innovation, and operational effectiveness in military organizations. These approaches foster the ability to balance stability with adaptability in dynamic environments. However, findings also reveal persistent resistance to innovation and structural change, which slows the pace of cultural transformation and limits the effectiveness of leadership strategies. The discussion emphasizes the importance of embedding progressive values such as collaboration, innovation, and transparency into military culture and leadership development. Strengthening these values can reduce resistance and improve institutional capacity to adapt to future challenges. Ultimately, the study suggests that sustainable reform in military organizations requires an integrated approach that combines cultural renewal with leadership transformation
Evaluasi Pelaksanaan Tindakan Penagihan Pajak Terhadap Wajib Pajak Pailit di KPP XYZ
Full text linkTax collection action is a tool to enforce tax payers to pay their tax debts,but tax collection action such as seizure of assets and auctions can not be executed by the Directorate General of Taxes in a bankrupt case because it is prohibited by Bankruptcy Law. To ensure successful tax debt collection from bankruptcy tax payers, states provide preemptive rights in tax collection actions. However, the issuance of the Constitutional Court’s Decision No. 67/PUU-XI/2013, which places the Directorate General of Taxes in third place in the settlement of bankruptcy assets after labor rights and separatist creditor bills, will increase the possibility of uncollectible tax debts. Because in a bankrupt case, preemptive rights can not be applied, tax debts must contend with other bills to be paid by the curator. This study aims to evaluate tax collection actions based on successful tax debt management in order to minimize uncollectible tax debts. This study uses the case study method, which is conducted at XYZ Tax Office. Data collection through document analysis, literature review, and interviews. The results of this study show that the Directorate General of Taxes has implemented Constitutional Court Decision Number 67/PUU-XI/2013, and XYZ Tax Office has proposed to write off some of the bankruptcy tax payer debts that have expired in accordance with regulations
Evaluation of the Implementation of SAK ETAP in Recording the Financial Reports of the Services Savings and Loan Cooperative
Full text linkJasa Savings and Loan Cooperative is a member-owned cooperative established in the 1970s by small and medium entrepreneurs. Its purpose is to help small and medium entrepreneurs get loans as business capital. IAI endorsed SAK ETAP on 19 May 2009. SAK-ETAP is a finance accounting requirement for organizations that lack societal accountability issued by IAI that is to be applied by certain entities when they present their financial reports. Services Savings and Loan Cooperative is one example of a cooperative that applies SAK ETAP to its financial reports. The goal of the study is to investigate how the use of Financial Accounting requirements for Organizations Without Social Accountability in the compilation of financial reports at Pekalongan Services Savings and Loan Cooperative. This is because SAK ETAP is likely to assist Pekalongan Services Savings and Loan Cooperative prepare better financial reports. The study methodology applied is a descriptive method with a qualitative technique. The informants in this study were the head and staff of the accounting and fiscal section and the membership section. The amount of informants in this research was six people. The data that is utilized is both primary and secondary. Primary data was collected within interviews, observations, and documentation. Secondary data are acquired from the literature studies that have to do with the research object by utilizing cooperative data in financial reports, theoretical supporting books, and the outcomes of prior research. The findings indicated that Pekalongan Services Savings and Loan Cooperative had implemented SAK ETAP properly and entirely in its financial reports
Studi Fenomenologi: Peran Operator dalam Penyusunan Laporan Keuangan Berbasis SAKTI
Full text linkThis research aims to provide an in-depth understanding of the meaning of the operator's role in the process of preparing SAKTI-based financial reports. The research method used is descriptive qualitative with a transedental phenomenological approach. Good coordination, technology development, and increased HR competence will work together to improve the efficiency and quality of financial report preparation. This research implies that further research is needed regarding the meaning of the operator's role in other modules in the SAKTI application, in order to see the obstacles that arise in other modules. So that an evaluation can be made to improve the performance of the operators in the future. This research focuses more on the role of operators in producing quality financial reports and seeing how operators interpret their own roles
Pengaruh Rasio Keuangan terhadap Harga Saham
Full text linkThis study aims to determine the financial ratios that affect stock prices. The population in this study are all companies listed in Indonesia according to the OSIRIS Database. The research sample was selected using purposive sampling technique so that a total sample of 51 food and beverage companies listed on the OSIRIS Database in 2019-2021 was obtained. The independent variables in this study are ROA, NPM, CR, QR, and EPS, while the dependent variable is stock price. The data analysis technique for hypothesis testing uses multiple linear regression analysis. The results showed that Return on Asset, Net Profit Margin, Current Ratio, and Quick Ratio have no significant effect on the company's stock price, while Earning Per Share has a significant effect on the company's stock price. This study contributes to enriching companies with information about factors that affect stock prices that investors tend to pay attention to, and as a contribution to the application of signaling theory in the development of science, especially those related to financial statement analysi
Membangun Kinerja Pegawai Melalui Efektivitas Audit Internal di Perbankan Syariah Maluku Utara
Full text linkThis study aims to analyze the influence of internal audit effectiveness on employee performance in Islamic banking in North Maluku. Internal audit plays a crucial role in ensuring that company operations adhere to applicable standards and regulations, as well as in detecting and preventing potential errors and fraud. Employee performance in the Islamic banking sector is the primary focus, as optimal performance is key to achieving organizational goals and sustainability. This research employs a quantitative method with data collection techniques through questionnaires distributed to employees of several Islamic banks in the North Maluku region. Data analysis is conducted using linear regression to measure the extent to which internal audit effectiveness impacts employee performance. The results indicate a significant positive relationship between internal audit effectiveness and employee performance, suggesting that effective internal audits can enhance employee performance in Islamic banking. These findings provide important implications for Islamic bank management to strengthen the internal audit function as an effort to improve performance and operational effectiveness