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Dampak Belanja Bantuan Operasional Perguruan Tinggi Negeri, Rupiah Murni dan Penerimaan Negara Bukan Pajak Terhadap Akreditasi Program Studi
Get PDFAccreditation of current study programs as part of the quality of education, on the one hand, the higher education budget being disbursed by the government is getting bigger. The purpose of this study was to empirically examine the effect of State University Operational Assistance spending, Pure Rupiah spending and Non-Tax State Revenue spending on the Accreditation of State University A/Excellent Study Programs in Indonesia. This research is a causal research with a quantitative approach. The population in this study are State Universities under the Ministry of Education, Culture, Research and Technology. The sampling technique used purposive sampling. The data used is secondary data in the form of performance reports. The data analysis technique used is panel data regression. The results of the study show that in terms of State University Operational Assistance Expenditures, Pure Rupiah Expenditures and Non-Tax State Revenue Expenditure simultaneously affect Study Program Accreditation. Partially, State University Operational Assistance Expenditures have a positive and insignificant effect on State University A/Excellent Study Program Accreditation. Pure Rupiah spending has a positive and significant effect on Accreditation of A/Excellent Study Programs in State Universities. Expenditures of Non-Tax State Revenue have a negative and significant effect on the Accreditation of State Higher Education A/Excellent Study Program
Evaluasi Tingkat Pengungkapan Laporan Keberlanjutan (Studi Kasus pada Perusahaan Peleburan Tembaga)
Get PDFThe issue of sustainability has begun to become the focus of worldwide attention in all aspects. The copper smelting industry can be said to be one of the causes of emergences of environmental and social problems so the sustainability strategy becomes an essential thing for this industry This research is designed to examine the sustainability reporting issued by one of the copper smelting industry in Indonesia, which is the first time the company has issued a sustainability report in 2021 which is after the enactment of POJK No. 51/POJK.03/2017. The method used in this research is a case study by doing content analysis qualitative where content analysis is performed on the information published in the sustainability reports disclosure to use Surat Edaran Otoritas Jasa Keuangan (SEOJK) number 16 and also the Global Reporting Initiative (GRI) as assessment parameters, as well as interviews with a corporate secretary, become supporting data. Then, this research fills in the inner gap empirical approach to analyze the sustainability report disclosure within the company smelting industry. The results of this study show that the revelation of the company's sustainability report in 2021 has fulfilled the regulations by POJK No. 51/POJK.03/2017 However, in terms of the quality of the contents of each component, it is still not explained comprehensively. One of the copper smelting industries in Indonesia's sustainability disclosure includes 35 indicators in the GRI standard
Dampak Magang Merdeka Belajar Kampus Merdeka Bagi Mahasiswa Akuntansi
Get PDFAn internship is an integral part of the higher education curriculum to broaden students' practical understanding of the real world. This research focuses on the Magang Merdeka Belajar Kampus Merdeka (MBKM) program, which was introduced by the Ministry of Education, Culture, Research, and Technology of the Republic of Indonesia in early 2020. The program aims to facilitate students' gaining real-world experience through relevant work practices in their field of study, thereby enhancing graduates' hard and soft skills. Therefore, this research aims to identify the skills acquired by accounting students during their participation in MBKM internship activities across various industries. This study utilized a survey method by distributing a Google Form through social media to accounting students throughout Indonesia who participated in the MBKM internship. The valid sample size obtained was 90 out of 105 eligible respondents, and the data was analyzed using descriptive statistical approaches. The analysis results indicate that the majority of surveyed students have made progress in both hard and soft skills required in the workplace. The majority of students agree that their internship has helped them enhance their confidence in working in the field of accounting and their abilities to work independently and solve problems autonomously, collaborate with others, present in front of the public, analyze data, and exercise judgment in task completion. This study also found that the internship program is effective in enhancing the skills required by the business and industry sectors, resulting in the majority of internship participants receiving job offers upon graduatio
Critical Success Factors Manajemen Risiko di Lembaga Pengelola Bantuan Sosial: Manajemen Risiko
No full textRisk management is an important thing to know, not only in the profit-oriented for private sector, but also in government and non-profit-based social institutions. Previous research has shown evidence of problems where social institutions have not yet implemented risk management while several regulatory references have been made available to improve risk management implementation. The purpose of this study is to determine the implementation of risk management and critical success factors in social management institutions. This study uses a qualitative research method with a case study approach to institutions that manage earthquake social assistance in Central Sulawesi Province in 2018. Data collection was carried out by researchers using field study methods and literature. Secondary data was obtained from internal documents, laws and regulations related to the implementation of risk management on the object of research, while primary data was collected through interviews with informants and then reduced to draw conclusions. The results of the analysis show that the object of the research has implemented risk management. Based on observations through interviews conducted with 5 (five) implementers in each institution, it shows that of the 7 (seven) critical success factors, Education and Training are critical factors in the implementation of risk management in Social Assistance Management Institutions. Strengthening the understanding of risk management for implementers can assist institutions in managing risk management better. This research is expected to provide understanding to social assistance management institutions so that risk management can be applied to prevent possible risks that may occur
The Effect Of LDR, ROA, PER, DER, NPL On Stock Prices In Banking Sub-Sector Companies In 2019-2021
Get PDFThe purpose of this work is to analyze the impact of financial indicators on the stock prices of bank subsidiaries in 2019–2021. This study focuses on five ratios which are Loan to Deposit (LDR), Return on Assets (ROA). , price/earnings ratio (PER), debt/equity ratio (DER) and non-performing loans (NPL). The research method is panel regression analysis, which uses secondary information obtained from the financial statements of listed banking companies. The research sample consists of several banking companies of a certain period. The results of this study show that LDR, ROA, PER, DER and NPL significantly affect the stock prices of bank subsidiaries. LDR, ROA and PER have a positive effect on stock prices, while DER and NPL have a negative effect. This indicates that investors tend to pay attention to these financial ratios when evaluating a company and setting stock prices. This study helps to understand the factors affecting stock price of banking companies. The results of this study can be used as benchmarks for investors, corporate management and regulators in making investment decisions and policies related to banking
Evaluasi Implementasi Penganggaran Berbasis Kinerja di Masa Pandemi Covid-19
Get PDFThe research aims to evaluate performance-based budgeting during the Covid-19 pandemic at the Ministry of State Secretariat. The Covid-19 pandemic has become a global issue, so government agencies have refocused the national budget. Meanwhile, performance gains can be realized if supported by an adequate budget. The research used a case study strategy with a qualitative approach, single case study method, qualitative descriptive data analysis on single unit analysis with data documentation instruments and group discussion forums (FGD). This research is interesting because it examines strategic ministries during the Covid-19 pandemic through FGD instruments. The results of data analysis for 2020-2022 show that the absorption of the Ministry of State Secretariat's budget is on average <95% due to the high and dynamic intensity of the activities of the President/Vice President, which is a particular challenge in budgeting. Significant fluctuations in output efficiency occurred due to savings in official travel costs during the pandemic. The value of output and outcome achievements is relatively constant and meets targets even though efficiency has increased due to digital transformation and new work patterns. The results of the study show that there are still HR constraints and priority scales, but cross-departmental collaboration is still implemented through ICT optimization when working from home. The research concludes that performance-based budgeting has been carried out in accordance with regulations as per the results of budget performance evaluations in the aspects of implementation, benefits, and context. However, the implementation is not optimal when there is a change in personnel, regulations, and applications, so that the improvement of HR competence and collaboration needs to be carried out continuously
Pengaruh Attitude, Subjective Norm Dan Perceived Behavioral Control Terhadap Minat UMKM Dalam Penyusunan Laporan Keuangan
Get PDFThe interest of MSMEs in the preparation of financial statements has an important role in making the right decisions and increasing stakeholder confidence. The purpose of this study is to investigate the factors that affect the interest of MSMEs in preparing financial statements. As well as knowing the influence of attitudes, subjective norms, perceptions of behavior control both partially and simultaneously on the interest of MSMEs in the preparation of financial statements. This research method is a descriptive quantitative approach with primary data sources through the dissemination of questionnaires with a sample of 100 MSME actors. Data analysis using descriptive statistics using SPSS. The results showed that partially or simultaneously attitude, subjective norm and perceived behavioral control have a positive and significant effect on the interest of MSMEs in the preparation of financial statements in Kediri. The results of this study provide empirical evidence about the factors that can affect interest in the preparation of financial statements
Analisis Determinan Struktur Modal : Studi Indonesia
Get PDFThis study aims to examine the effect of asset structure, profitability and liquidity on the capital structure of metal and similar companies listed on the Indonesia Stock Exchange in 2019-2021. Determination of the sample using the purposive sampling method, samples obtained by 14 metal companies and the like in the 2019-2021 timeframe so that 42 observations were obtained. The data used is secondary data and the data analysis technique used is multiple linear regression method by conducting a series of assumption tests to ensure the feasibility of the data. Data processing used in this study uses panel data regression with the help of Eviews software version 10. The results of this study indicate that asset structure has a positive and significant effect on capital structure, profitability has a positive and significant effect on capital structure, and liquidity has a negative and significant effect on capital structure. capital. Based on the results of the simultaneous test (Test F) shows that all independent variables simultaneously or jointly affect the dependent variable
Kebijakan Dividen Ditinjau Dari Kinerja Total Asset Turn Over, Current Ratio, Debt To Equity Ratio Dan Return On Assets
Get PDFIndonesian companies carry out a dividend policy with investors by dividing dividends annually, but the company retains it in the form of profit to be used as investment financing in the future. This study aims to test and analyze by finding empirical evidence about the effect of total asset turnover, current ratio, debt to equity ratio, and return on assets on dividend policy in companies listed on the Indonesian Stock Exchange in 2018-2021. Dividend policy is a decision to share profits earned by the company to shareholders as dividends, or to retain them in the form of retained earnings to be used as investment financing in the future. This type of research is classified as a quantitative type and uses secondary data from www.idx.co.id. The number of samples produced by purposive sampling were 76 companies according to the criteria multiplied by 4 years of the manufacturing company period. Multiple linear regression is the hypothesis test used in this study. The results of this study were that the total asset turnover and return on assets had a positive effect on dividend policy, but the current ratio and debt-to-equity ratio variables had no effect on dividend policy
Meningkatkan Keputusan Berinvestasi Masyarakat Sidoarjo Melalui Knowledge Management dan pengaruh variabel Financial Literacy, Religiusitas serta Mental Accounting: -
Get PDFThis research aims to encourage and foster the younger generation to have financial skills and accounting mentality so they can create a future brighter future. Educate the younger generation about investing by understanding financial literacy, religiosity and mental accounting to avoid online fraud or offline. It's time for millennials to learn skills invest, leave the consumptive lifestyle, and prepare for a better future bright. Knowledge management (knowledge management) is a process that focuses on how knowledge can be managed and used to improve performance. To create a knowledge-based economy then the need for knowledge management in every individual in society. Method research used in this study is a quantitative research method with causality approach, namely looking for evidence of a causal relationship through influence generated between the independent variable and the dependent variable. The data source used is primary data. The population of this study is the millennial generation which is spread throughout the region Sidoarjo. The sampling technique in this study is a convenience technique sampling. Convenience sampling is a method that researchers use to collect market research data from available respondents. Based on the results of the analysis, hypothesis testing and discussion it can be concluded that financial literacy, religiosity and mentality Accounting has a positive and significant effect on generational investment decisions Sidoarjo millennials. Knowledge Management has proven capable of playing a financial mediating role literacy. religiosity, mental accounting for investment decisions in the Sidoarjo communit