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Transparansi, Pengawasan, Akuntabilitas, Redesain Sistem Penganggaran dan Kinerja Badan Layanan Umum
Get PDFThis study aims to determine and analyze the effect of transparency, oversight, accountability and redesign of the budgeting system either partially or simultaneously on the performance of Public Service Agencies. The population was taken from PPSPM, PPK, Planning/Budget Coordinator, Finance, Academic Section along with Staff and SPI so that the population was 204 people. The sampling technique used is saturated sampling so that the entire population of 204 people is taken as a sample. The analysis technique used is multiple regression with the help of the SPSS application by testing the hypothesis using the t test and F test. The partial results show that the transparency variable has no significant effect on financial performance with a significance value of 0.552. The monitoring variable has a significant effect on financial performance with a significance value of 0.008. The accountability variable has no significant effect on financial performance with a significance value of 0.738. The redesign variable of the budgeting system has a significant effect on financial performance with a significance value of 0.024. Simultaneously the variables of transparency, supervision, accountability and redesign of the budgeting system simultaneously have a significant effect on financial performance with a significance value of 0.000. The conclusion shows that partially only the monitoring and budgeting system redesign variables have an effect on financial performance while simultaneously all independent variables including transparency, supervision, accountability and budgeting system redesign simultaneously have a significant effect on financial performance
Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Manufaktur di Indonesia
Get PDFThe purpose of this study was to identify the variables that affect tax avoidance, the dependent variable. Leverage, profitability, and company size are employed as independent variables. For the 2018–2021 period, this analysis uses secondary data gathered from yearly reports obtained from the Indonesian Stock Exchange. Purposive sampling was used to collect 96 samples from 24 companies over a 4-year period, from 2018 to 2021. Eviews 10 software was used to process this research. The Chow test, Hausman test, and Lagrange multiplier test were the techniques employed. The conclusion reached is that tax evasion is influenced by leverage. While company size and profitability have no bearing on tax avoidance
The Influence Of Solvatibility Ration, Company Size, TATO, ROA, DER On Return Price Of Properties Subsectors In 2019-2021
Get PDFThe purpose of this paper is to analyze the effect of solvency ratios, firm size, total turnover (TATO), return on equity (ROA) and debt-to-equity ratio (DER) on company performance/share prices in real terms. in the real estate subsector. 2019-2021 The purpose of this research is to understand the factors affecting the stock price of real estate. The research method is panel regression analysis, which uses secondary information obtained from the financial statements of listed real estate companies. The research sample consists of several companies in the real estate subsector covering a certain period. The results of the present study show that the solvency ratio, firm size, TATO, ROA and DER significantly affect the performance/share price of companies in the real estate sub-sector. Importance ratios, firm size, and ROA positively affect stock return/price, while TATO and DER affect negatively. This shows that investors tend to pay attention to these factors when evaluating the performance of real estate and determining stock prices. This study helps to understand the factors influencing the performance/share price of companies in the real estate sub-sector. The results of this study can be used as a benchmark for investors, company management and regulatory authorities in making investment decisions and policies related to real estate
Perancangan Implementasi Green Budgeting Pada PT. ABC Menuju Green Company
Get PDFSustainable development is increasingly being developed in this century and to support this green economy approach has been developed. Companies that are aware of this starting to contribute and add environmental management aspects to the strategy roadmap and to accommodate this program budget allocation is required for its implementation. Responding to this, green budgeting methods are now being applied to many institutions. Green budgeting is a budgeting paradigm that prioritizes elements of environmental in the processes of preparation, implementation, monitoring and evaluation. Green budgeting allows organizations to use budgets as a tool to support the achievement of environmental goals. The theory and concepts used is green budgeting based on OECD. This study aims to provide the framework that related to apply the green budgeting concept that is fit with the conditions of the company. This research uses qualitative methods based on case study analysis of manufacturing company. The data used obtained from interviews and documentation that related to the company's budgeting process and green company roadmap. The results show in making the framework design, PT. ABC already has strategic goals related to environmental management which is directed from shareholders and long-term corporate plan. To implement this concept, the company has policy that related such as Blueprint green company document and to report the progress, company has media such as management reports and sustainability reports to inform realization of the program. Then, if this concept is applied, tagging mechanism related with environmental management is needed in preparing the company's annual budget
Analisis Bibliometrik:Keterkaitan antara Triple Helix dan Open Innovation
Get PDFThis research examines the correlation between Triple Helix and Open Innovation. The study aims to determine: (1) the development of the number of international publications related to Triple Helix and Open Innovation from 2003 to 2023; (2) the mapping of topics related to Triple Helix and Open Innovation based on co-word analysis; (3) the collaboration among authors or researchers related to Triple Helix and Open Innovation. Data collection was done by retrieving publication data from Google Scholar using the "publish or perish" approach with the keywords Triple Helix and Open Innovation within the period of 2003-2023. The data were in RIS/Refman format and analyzed using VosViewer software. The results show that the highest growth of publications related to Triple Helix and Open Innovation from 2003 to 2023 occurred in 2018, with 93 publications or 9.31%. The research findings indicate that the topics related to Triple Helix and Open Innovation from 2003 to 2023 can be divided into six clusters. Based on co-occurrence analysis through network visualization and density visualization, it can be concluded that Triple Helix and Open Innovation are interconnected and have been extensively published. For future research, the authors suggest conducting bibliometric analysis on reputable journal databases or those indexed in Scopus that explore the correlation between Triple Helix and Open Innovation. Additionally, it is necessary to conduct practical approaches such as case studies on the correlation between Triple Helix and Open Innovation within the innovation ecosystem in Indonesi
Peran Implementasi Modal Intelektual terhadap Peningkatan Keberlanjutan Kemajuan Usaha Mikro Kecil Menengah (UMKM) di Kabupaten Sumbawa
Get PDFThis study aims to examine the influence of Human Capital, Capital Structure, Relational Capital on Increasing the Sustainability of the Progress of MSMEs in Sumbawa Regency. This research uses quantitative methods. The population in this study are MSME actors in Sumbawa Regency, with a total sample of 270 respondents using purposive sampling techniques. The data collection method used was by distributing questionnaires directly to respondents and then processing them using the Multiple Linear Regression analysis tool with SPSS. The results of this study show that Human Capital, Structural Capital, Relational Capital have an effect on Increasing the Sustainability of MSME Progress in Sumbawa Regency
Pengaruh Online Shopping terhadap Peningkatan Kinerja Green Marketing pada Kaum Milenial di Beberapa Kota Besar
Get PDFThis study aims to determine how much influence online shopping has on improving green marketing performance. The object of research is millennials in several big cities who are considered worthy of research and have a major influence on the development of online shopping and environmental preservation. The data collection process was carried out by filling out a questionnaire which was distributed via WhatsApp. The results of the study show that there is no significant effect of online shopping for the millennial generation on increasing green marketing performance. The moderating variable which contains knowledge about the importance of preserving the environment shows a significant influence on green marketing performance, but is unable to change purchasing decisions for millennials to buy environmentally friendly products. From an analysis of the buying behavior of the millennial generation in online shopping, it was found that the millennial generation understands the importance of protecting the environment. There are several reasons why the millennial generation is not interested in shopping for environmentally friendly products or "green products" in online shopping; the price of eco-friendly products may be too expensive for some people, lack of availability of the desired eco-friendly products on the online market, there is ignorance about where and how to buy these products and it is also possible that millennials prefer to shop online because it is easier and more practical, even though the products purchased are sometimes not always environmentally friendly in meeting their needs when shopping online
Corporate Governance, Profitabilitas, dan Nilai Perusahaan
Get PDFThe purpose of this study was to analyze the effect of corporate governance on firm value, analyze the effect of profitability on firm value, and analyze the effect of mediating profitability on the relationship between corporate governance and firm value. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2020. The sampling technique uses a purposive sampling method with the criteria for companies listed on the Indonesia Stock Exchange and annual reports available on the company's official website. The sample of this research is a company that is included in the consumer goods industry sector, totaling 50 companies. The data source in this study is secondary data obtained from the IDX website and the company's official website. The data analysis technique in this study used the Partial Least Square (PLS) SEM method with the help of SmartPLS 3.0 software. The results of the study show that corporate governance has a significant positive effect on firm value. Meanwhile, corporate governance has no significant effect on company profitability, and profitability has no significant effect on firm value. Profitability is not able to mediate the relationship between the influence of corporate governance on firm value
Pengaruh Literasi Keuangan, Financial Tekhnologi dan Gaya Hidup Hedonisme terhadap Perilaku Keuangan Mahasiswa
Get PDFIn today's modern era, students must have financial intelligence, namely intelligence in managing finances. When a student is able to make the right decisions about finances, there will be no financial problems in the future and is able to show healthy financial behavior and is able to determine which needs are not wants. However, not a few college students tend to spend their money for things they want instead of what the brand needs. Therefore, this study aims to examine the influence of financial technology on student financial behavior, financial literacy on student financial behavior, and hedonistic lifestyle on student financial behavior. The data used in this study were primary data obtained from questionnaires. This research uses quantitative research methods where the research results are presented in the form of numbers or statistics. The total number of populations in this study is not yet known, so sampling was taken using non-probability samples and 178 respondents were obtained from students in palopo city. Hypothesis testing uses structural Equation models. The results of the research in this study were tested using SmartPLS. Based on the results of this study, it resulted that financial technology has a positive and significant effect on student financial behavior, financial literacy has a positive and significant effect on student financial behavior and hedonistic lifestyles have a positive and significant effect on student financial behavior
Regresi Data Panel untuk Menguji Pertumbuhan Laba Perusahaan Sub Sektor Makanan Minuman di BEI
Get PDFThis study examined the effect of Liquidity (Current Ratlo), Solvency (Debt to Asset Ratlo), Activity (Total Asset Turnover), Profitability (Net Proflt Margln), and Investment (Dividend Yield) on Proflt Growth in Sub Sector Companles Food and Beverages llsted on the Indonesla Stock Exchange for the 2018 - 2021 perlod. The research findings suggest that Current Ratlo, DAR, and NPM have a signlficant impact on proflt growth ln the food and beverage lndustry. On the other hand, Total Asset Turnover and Dividend Yield do not have a signiflcant lmpact on proflt growth ln the lndustry. The study employed a panel data regression analysis technique, which ls a statistical method used to examlne the relationshlp between dependent and lndependent variables over time. The research utilized secondary data obtalned from annual flnancial reports of food and beverage companies llsted on the Indonesla Stock Exchange (www.idx.com). The sample for this study was 80 financial report data consisting of the 2018-2021 period, and purposive sampling was used to select the sample. The results of the study suggest that companies in the food and beverage industry can improve their profitability by maintaining high liquidity ratios (Current Ratio) and low debt-to-asset ratios (Debt to Asset Ratio). The findings also suggest that companies can improve their profitability by increasing their net profit margins (NPM). On the other hand, companies do not need to focus on increasing their Total Asset Turnover (TATO) and Dividend Yield (DY) to improve their profit growth ln the food and beverage industry. In conclusion, thls study provides empirical evidence on the factors that influence proflt growth ln the food and beverage lndustry in Indonesia. The findings can be useful for investors, financial analysts, and policymakers who are interested ln the food and beverage industry. Companies ln the industry can use these findings to improve their financial performance and attract more investors