JP Fakultas Ekonomi dan Bisnis Unsoed (Universitas Jenderal Soedirman, Journal & Proceeding)
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1923 research outputs found
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The Effect of Operational Efficiency and Capital Adequacy Ratio on Bank Rakyat Indonesia Stability Moderated by Inflation and Economic Policy Uncertainty
No full textThis paper investigates the impact of operational efficiency, capital adequacy ratio, inflation, economic policy uncertainty on Bank Rakyat Indonesia Stability. Using a sample of BRI quarterly financial statements from 2006 to 2024 with a total of 74 observations. Data analysis in this research used Smart PLS 3.0. The results show that operational efficiency, capital adequacy ratio, and economic policy uncertainty have a significant negative impact on the stability of BRI Bank. Inflation has a significant positive impact on the stability of BRI Bank. Additional analysis shows that economic policy uncertainty can weaken the influence of the capital adequacy ratio on the stability of BRI bank. The findings of this study highlight EPU as an additional procyclical factor influencing bank behavior, strategies and policies.
Keywords: Bank Stability, Operational Efficiency, Capital Adequacy Ratio, Inflation, Economic Policy Uncertaint
Analysis of Factors Influencing The Intention to Adopt ICT Among Employees of PT Perkebunan Tambi: A Preliminary Step Towards AI Development
No full textTechnological advancements in the Industry 5.0 era highlight the amalgamation of humans with intelligent technology, including Artificial Intelligence (AI), to enhance organizational efficiency and sustainability. PT Perkebunan Tambi, a prominent agro-industrial enterprise in Indonesia, must comprehend the determinants that affect employee willingness to accept Information and Communication Technology (ICT) as a preliminary measure for AI deployment. This research intends to examine these elements utilizing the DOI, TAM, TOE, and UTAUT frameworks. A quantitative methodology was employed through a survey of administrative personnel at PT Perkebunan Tambi, utilizing PLS-SEM for data analysis to assess the interrelations among variables such as Relative Advantage, Compatibility, Social Influence, Perceived Usefulness, Perceived Ease of Use, and Intention to Use, with Generation serving as a moderating variable. The findings indicate that Relative Advantage and Compatibility substantially affect Perceived Usefulness and Perceived Ease of Use. Social influence exerts both direct and indirect effects on the desire to utilize ICT, with perceived usefulness serving as a mediator. The Perceived Ease of Use enhances the impact of Perceived Usefulness on intention. The moderating influence of Generation is insignificant, perhaps attributable to the predominance of Millennial respondents. Strategic proposals encompass enhancing technological culture, providing digital adaption training, and developing infrastructure to facilitate AI integration. This study offers theoretical insights on technology adoption literature and practical recommendations for agro-industrial enterprises undergoing AI-driven transformation.
Keywords: ICT Adoption; TAM; TOE; DOI; UTAUT; Artificial Intelligenc
Tea Price Prediction Using Hybrid Arima-BP Neural Network Model
No full textThis study examines the effectiveness of a hybrid ARIMA-BP Neural Network model in predicting global tea prices. The model integrates ARIMA to capture linear trends and Back Propagation Neural Network (BP NN) to address non-linear patterns, combining their strengths for improved forecasting accuracy. Using monthly tea price data from 2015 to 2022 obtained from Index Mundi, the study evaluates the hybrid model\u27s performance against standalone ARIMA. Stationarity of the data was achieved through first-order differencing, and model selection was based on Akaike Information Criterion (AIC) and diagnostic checks. The hybrid model demonstrated superior predictive accuracy, achieving a Mean Absolute Percentage Error (MAPE) of 6.32%, compared to 12.79% for ARIMA alone. These results underscore the potential of hybrid models for volatile commodity markets, offering practical implications for risk management and decision-making in the tea industry. Stakeholders can leverage this model to anticipate price fluctuations, optimize operations, and enhance financial planning. Future research could explore hybrid approaches in other commodities and incorporate additional predictive variables.
Keywords: tea price prediction, ARIMA, back propagation neural network, hybrid model, forecasting, commodity markets
Monitoring Urban Growth: The Case of Burayu Town, Oromia Regional State of Ethiopia
No full textDue to the presence of a low level of urbanization in developing countries, the horizontal expansion of cities/towns is obvious and results in a rapid rate of urbanization. To monitor the horizontal expansion/growth of the Burayu town from 1986 to 2020 and forecasting by 2030, a time series and high-resolution aerial and satellite images were used. Besides, GIS tools and techniques were applied to organize and analyze the data. Results indicate that the town of Burayu horizontally expanded by 6,331 Ha from year 1986 to 2020; and will expand doubly by 2030.To monitor the growth/ expansion of towns and cities of the urban extent, the town administration and decision-makers should promote; the compact city and mixed-use principles, as well as the regional planning approaches
Factors From Accountability Of Village Financial Management
No full textThe purpose of this research is due to information related to village funds being misused by village officials in the Sukomoro sub-district area. Researchers use a quantitative approach with a type of statistical description. The sample was taken with a saturated sample of 98 employees. Primary data sources and instruments use questionnaires which will be processed using Likert scale scoring. Data analysis techniques used descriptive statistics, instrument tests, classical assumption tests and multiple linear regression analysis.The results of the research are that the village financial system has a positive influencelence on the accountlntability of village financial management in SulComoros District. Second, internal control has a positive influenzalence on the accountlntability of village financial management in SulComoros District. Third, commulnity participation has a positive influenzalence on the accountlntability of village financial management in SulComoros District. Foulrth, the village financial system, internal control system and commulnity participation have a positive influenzalence on the accountlntability of village financial management in SulComoros District.Keywords: Village Financial System, InternalControlSystem, CommulnityParticipation, Financial Accoulntability.
Analysis Of Trust And Information Quality Toward Online Shopping Purchase Decision
No full textThis research aims to analyze the impact of trust and information quality on the online purchase decisions of Puhkerep Village’s people. This research is conducted by quantitative approach. Data collection techniques include conducting interviews, documentation and distributing questionnaires to the Puhkerep Village’s people. The research results indicate that the variables of trust and information quality have a significant influence on purchase decisions and the variables of trust and information quality variables simultaneously influence purchase decision. The conclusion of this research is that trust and quality of information have a significant role in shaping online purchase decisions for Puhkerep Village’s people. Therefore, the management and improvement of consumer confidence and the provision of quality information will contribute positively to the improvement of online shopping purchase decisions.Keywords: Trust, Information Quality, Purchase Decisio
Analysis Of Fiscal Decentralization In Banyumas District During The Fiscal Year 2013-2022
No full textThis study aims to evaluate and analyze the level of fiscal decentralization and fiscal independence in Banyumas Regency during the 2013-2022 fiscal year (FY) period. Fiscal independence is measured through the ratio of Regional Original Revenue (PAD) to total regional revenue, which is the main indicator to assess the ability of regions to manage their finances and expenditures independently without relying on the central government. The data analyzed in this study is secondary data consisting of including the realization of the Banyumas Regency APBD FY 2013-2022 and the ADHK GRDP of Banyumas Regency Fiscal Years 2013 to 2022, with a quantitative descriptive analysis method. The results showed (1) There was a significant increase in PAD with an average increase of Rp 605,647,266.4 or 10% per year. (2) The Fiscal Decentralization Ratio shows an average of 19.91% during FY 2013-2022, which means that the regional financial capacity is still lacking. (3) The average regional financial dependency ratio during FY 2013-2022 was 57.88% (quite large category), which means that Banyumas Regency still depends on the central and regional governments. (4) The regional independence ratio shows a result of 34.64% (in the consultative and low category) which indicates that Banyumas Regency has been slightly able to carry out regional autonomy. (5) The Banyumas Regency Regional Government has optimized the use and management of existing resources in the region in order to increase PAD based on the results of the PAD effectiveness analysis in the period FY 2013-FY 2022 of 116.53% (falling into the effective category).Keywords: Fiscal Decentralization, Fiscal Independence, Regional Original Revenu
Cash Demand Sensitivity Analysis: Estimating Post-Tax Amnesty Shadow Economy In Indonesia
No full textIn recent years, tax revenue targets in Indonesia consistently does not reach the target that has been set, largely due to the extensive shadow economy activities aimed at tax evasion. This study aims to measure the sensitivity of cash demand as a method for estimating the shadow economy across 34 provinces in Indonesia during the post-tax amnesty period from 2016 to 2022, and to evaluate its impact on potential tax losses. The methodology employed in this research is quantitative analysis with a panel data regression approach, estimated using the Random Effect Model. The shadow economy is measured using a monetary approach model, based on the sensitivity of demand for cash. The dependent variables in this study are the total demand for currency and potential taxes, while the independent variables include tax burden, inflation rate, Gross Regional Domestic Product (GRDP), financial and technological innovation represented by the use of the internet for financial purposes, and the shadow economy. The results indicate that tax burden, inflation, and financial and technological innovations do not affect cash demand, while income has a significant positive impact on cash demand. Furthermore, the shadow economy is shown to significantly impact potential tax losses. The study shows that in 34 provinces of Indonesia, the shadow economy averages IDR 292.152 billion with an average potential tax loss of IDR 35.306 billion.Keywords: Shadow Economy, Tax Amnesty, Cash Demand, Tax, Monetary Approach Mode
The Mediating Role Of Cyberloafing Behaviour On The Effect Of Work Stress On Employee Performance
No full textThis study aims to examine the effect of job stress on employee performance with cyberloafing behaviour as a mediating variable in employees of the Regional Office of the Directorate General of Treasury of Central Java. This study uses a quantitative approach method. The population used in this study were employees at the Directorate General of Treasury, Central Java Regional Office using non-probability sampling method. The number of respondents used in this study were 48 employees with data collection tools using a questionnaire distributed via google form using Likert\u27s scale 1-5 for the measurement scale. The data analysis method in this study uses PLS-based SEM (Structural Equation Model) (Partial Least square) to test the four hypotheses proposed in this study. The results showed that work stress has a significant positive effect on cyberloafing behaviour, cyberloafing behaviour has a significant negative effect on, work stress has no effect on employee performance, and cyberloafing behaviour is able to mediate the effect of work stress on employee performance at DJPb Central Java Regional Office.Keywords: work stress, cyberloafing behaviour, employee performance
The Effect Of Leverage On Agency Costs In Banking Companies Listed On The Indonesian Stock Exchange (Dividend Policy As A Mediating Variable)
No full textThe issue of agency cost in companies has prompted this study to explore the effects of leverage, dividend policy, managerial ownership, institutional ownership, and independent commissioners on agency cost in banking companies listed on the Indonesia Stock Exchange. Agency cost arises from agency conflicts due to differences in incentives and objectives between company owners and managers. This research is quantitative and uses purposive sampling, resulting in a total of 43 samples with 215 data points processed using the Warp PLS method. The results indicate that leverage has a positive effect on agency cost, and leverage also positively affects dividend policy. Dividend policy is found to increase agency cost by reducing cash available for investment and operations. Additionally, dividend policy can mediate the effect of leverage on agency cost by reducing uncertainty and increasing stakeholder trust. Managerial ownership negatively affects agency cost, while institutional ownership and independent commissioners do not have a significant effect. These findings highlight the importance of strengthening corporate governance mechanisms to reduce agency cost and enhance the long-term performance and stability of banking companies.Keywords: Leverage, Dividend Policy, Agency Cost, Institutional Ownership, Managerial Ownership, Independent Commissioners