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Pengaruh Green Accounting, Leverage, dan Profitabilitas terhadap Nilai Perusahaan dengan CSR Sebagai Variabel Moderasi
Full text linkThe purpose of this study is to examine how corporate social responsibility moderates the impact of green accounting, leverage, and profitability on firm value. Mining businesses were sampled for this study, and the IDX provided data for the years 2019-2023. This study tests the validity of pre-existing hypotheses by utilizing panel data regression analysis as well as Eviews 12 software. The study findings illustrate that firm value is positively affected by green accounting. Meanwhile, firm value is not affected by profitability or leverage. Corporate social responsibility can influence green accounting and profitability on firm value. Meanwhile, leverage cannot be moderated by corporate social responsibility on firm value
Pengaruh Likuiditas, Struktur Modal, dan Risiko Operasional terhadap Kinerja Keuangan Dimoderasi Ukuran Perusahaan
Full text linkThis study aims to explain the effect of liquidity risk, capital structure, and operational risk on financial performance, with firm size as a moderating variable. Quantitative methods are used with secondary data from the annual financial reports of conventional banks listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The sample was selected using purposive sampling, and the analysis was carried out through regression moderation with EViews 12 software. The results of this study indicate that liquidity risk has a positive effect on financial performance, while capital structure and operational risk show no effect. In addition, company size has been shown to moderate and play a role in strengthening the relationship between liquidity risk, capital structure, and operational risk with financial performance. These findings prove that good liquidity management and a large company scale can increase bank profitability
INOVASI PELAYANAN PUBLIK DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI BADAN PENDAPATAN DAERAH KOTA TASIKMALAYA
Full text linkInovasi sebuah proses pengembangan, menciptakan dan penerapan ide-ide baru yang memiliki manfaat untuk menghasilkan sesuatu yang bernilai baik dalam pencapaiannya. Inovasi dalam sebuah pencapaian memiliki perencanaan-perencanaan yang sudah ditetapkan karena inovasi harus diimplementasikan sesuai dengan tujuan. Pelayanan publik sebagai aktivitas layanan yang diberikan oleh pemerintah agar memenuhi kebutuhan dalam menunjang kesejahteraan masyarakat. Layanan ini secara terus-menerus dilakukan oleh pemerintah kepada masyarakat dalam menyediakan kebutuhan masyarakat. Pajak bumi dan bangunan merupakan satu diantara bentuk pendapatan asli daerah yang berkaitan dengan pajak daerah pedesaan dan perkotaan. Pajak bumi dan bangunan merupakan suatu keharusan dalam setiap tahunnya bagi masyarakat sebagai wajib pajak. Inovasi pelayanan memiliki pembaharuan dalam proses pelayanan di sektor publik yang berbasis teknologi. Dalam beberapa tahun terakhir, perkembangan informasi teknologi mendorong lembaga pemerintah untuk memanfaatkan layanan yang lebih cepat dan responsif kepada masyarakat. Elektronik Surat Pemberitahuan Pajak Terutang (E-SPPT) merupakan suatu proses layanan yang memudahkan wajib pajak dalam proses mengakses Surat Pemberitahuan Pajak Terutang (E-SPPT) secara online melalui sistem elektronik. Katakunci: Inovasi, Pelayanan, Pajak Bumi dan Bangunan, Inovasi Pelayanan, Website Elektronik Surat Pemberitahuan Pajak Terutang (E-SPPT)
Analisis Sub Sektor Pertanian, Kehutanan, dan Perikanan Basis dan Non Basis di Kabupaten Mojokerto
Full text linkThis research aims to identify the base and non base sub-sectors of agriculture, forestry, and fisheries, as well as to understand the dynamics of the sub-sectors' movement in the last 9 years (2013-2022) in Mojokerto Regency. The data used in this research is secondary data in the form of Mojokerto Regency's and East Java's Gross Domestic Product (GDP) data for 2013-2022. The analysis model used is the Static Location Quotient (SLQ) and Dynamic Location Quotient (DLQ). The SLQ analysis results show that the sub-sectors that become the base sectors are forestry and wood logging sub-sectors, livestock sub-sectors, and food crop sub-sectors. Meanwhile, the non-base sub-sectors include horticulture sub-sectors, plantation sub-sectors, agricultural and hunting services sub-sectors, and fisheries sub-sectors. On the other hand, the SLQ analysis results combined with DLQ show that the food crop sub-sector is a superior sub-sector, plantation sub-sectors and agricultural and hunting services sub-sectors are prospective, livestock sub-sectors and forestry and wood logging sub-sectors are reliable, and horticulture sub-sectors and fisheries sub-sectors are lagging sub-sectors
Komparasi Profitabilitas Petani Anggota P3A Subur Estu, Desa Rembes, Kecamatan Bringin Terhadap Bantuan P3-TGAI
Full text linkThis study aims to analyse the comparative profitability before and after receiving assistance from the Acceleration of Water Use Improvement Irrigation (P3-TGAI) Program for farmers who are members of P3A Subur Estu in Rembes Village, Bringin District. The research was conducted from November to December 2024. The research method used was survey with census sampling of 52 P3A members. The data used in this study are primary data and secondary data. Primary data were obtained from interviews, observations, and documentation. Secondary data were obtained from P3A member data and related literature studies. The analysis method used is quantitative descriptive analysis which aims to determine the condition of the business based on financial aspects. Quantitative descriptive analysis includes analysis of production costs, revenue analysis, income, and profitability before and after getting P3-TGAI assistance. The profitability results were compared using paired t test analysis. The results showed that the characteristics of respondents totalling 52 farmers, the majority were between 51-60 years old (35%), male (79%), and had a high school education level (50%). Most respondents had farming experience for 21-30 years (37%) with an average land area of 4,500 m2. The results showed that before receiving assistance, the average total production cost was Rp. 19,135,439, revenue of Rp. 50,723,077, average income of Rp 31,587,638, and average profitability of 165%. After receiving assistance, the average total cost was Rp. 19,567,113, revenue was Rp. 72,475,000, average income was Rp. 52,907,887, and average profitability was 270%. It is known that the average profitability of farming increased from 165% to 270% after receiving P3-TGAI assistance or an increase of 105%. The analysis results showed that there was a significant difference before and after receiving P3-TGAI assistance
Minat Pelaku Usaha Pengolahan Ikan Terhadap Pemanfaatan Teknologi Digital Marketing
Full text linkDigital marketing is a marketing strategy that utilises technology and digital platforms to reach, interact and build relationships with customers that can be accessed by businesses. But there are still many fish processors who are members of the fish processing and marketing group who have not done digital marketing. This study aims to analyse the interest of business actors in digital marketing technology, and analyse the effect of business actors' interest in the factors that influence interest in digital marketing technology. This research was conducted in Tasikmalaya City in October 2024 - April 2025 to fish processing business actors who are members of fish processing and marketing groups with a sample of 35 people. For the analysis method used, namely quantitative descriptive analysis and multiple linear regression analysis. The results showed that the interest of fish processing businesses in digital marketing technology was in the high category. Jointly, variables including age, education, income, business scale, experience, knowledge, convenience, trust, usefulness, profit, risk perception, and access to technology have a significant influence on the interest of fish processing businesses in digital marketing technology. The variables of education, income, business scale, and access to technology each have a strong influence on the interest of fish processors in digital marketing technology
Analisis Daya Saing Kopi Indonesia dan Vietnam di Pasar Internasional
Full text linkIndonesia and Vietnam are leading global coffee exporters, both ASEAN members. Despite Vietnam's smaller land area, it exports more coffee, ranking second globally, while Indonesia is fourth. This research aims to: 1) analyze the comparative and competitive advantage of Indonesian and Vietnamese coffee; and 2) identify competitive advantage factors using Porter's Diamond Model. Data analysis Methods included Revealed Comparative Advantage (RCA) for comparative advantage, Trade Specialization Index (TSI) for competitive advantage, and Porter's Diamond Model for determining factors. The research results for the period 2000-2023 show that: 1) the average RCA value for coffee from 2000-2023 for Indonesia was 5.5 and Vietnam was 22.7, and the average TSI value for Indonesian coffee was 0.91 and for Vietnam was 0.96; 2) Based on Porter's Diamond Model analysis, Indonesia's factor conditions are indicated by vast agricultural land, diverse agroclimates, abundant labor, and infrastructure development, while Vietnam's are indicated by land efficiency, technical training, access to capital, and developing infrastructure. Indonesia's domestic demand conditions are rapidly developing, while Vietnam focuses on exports. Related and supporting industries are indicated by the development of coffee raw materials, namely seeds, in each country. Both Indonesia and Vietnam have complex firm strategy, structure, and rivalry, ranging from small-scale farmers to large companies
Analisis Strategi Pengembangan Produksi Komoditas Tomat Ceri Organik di PT Cetro Tama Indonesia Kabupaten Semarang
Full text linkPT Cetro Tama Indonesia is a company that offers various organic and non-organic vegetable commodities, one of which is cherry tomatoes. The problem faced is that demand from consumers of cherry tomatoes continues to increase but production is still low so that it cannot meet consumer demand. This study aims to analyze internal and external factors and formulate alternative strategies and priorities in developing an organic cherry tomato business for the company. The research method used is the case study method because this research only focuses in depth on one research object. The respondent sampling method used purposive sampling method with a total of 7 respondents, namely 4 from the company and 3 from farmer partners. The data used are primary data and secondary data with data collection using interviews, observation, and documentation methods. The data analysis methods used are SWOT analysis, IFAS, EFAS, and QSPM. The results of this study show that the results of the analysis of internal factors owned by the company obtained that the main strengths are having business licenses and organic certificates, organic cherry tomato products do not use chemicals, farmer partners are experienced in organic vegetable cultivation and have the Cetrofarm logo and brand as a product identity while the main weaknesses of the company are the company does not have its own garden and dependence on cherry tomato suppliers that are at risk of production fulfillment. The results of the analysis of external factors obtained that the main opportunity is partnering with supermarkets, restaurants, and other food companies while the company's main threat is weather and climate changes that affect cherry tomato production. The highest priority alternative strategy is to cooperate with other farmer partners with the aim of increasing the volume of cherry tomato production in order to meet consumer demand
Volatilitas Harga Jagung dan Integrasi Pasar di Indonesia
Full text linkMaize is the main raw material for animal feed, and weakening maize prices have a significant impact on the prices of livestock products such as chicken and eggs. The high demand for animal feed can drive up maize prices. Keywords: Volatility, Integration, Market, Maize Price. This condition is further exacerbated during the COVID-19 pandemic, disruptions to the global supply chain, distribution regulations, and economic instability have caused maize price volatility to increase sharply. The purpose of this study is to analyze maize price volatility and market integration at the producer, consumer and world levels. This study uses secondary data obtained from the Central Statistics Agency (BPS), Ministry of Trade, Ministry of Agriculture, Food Prices and the World Bank. The data analysis used is the coefficient of variation and Vector Error Correction Model (VECM). The results show that maize price volatility at the producer and consumer levels is relatively low, while at the world level it is high. The results of the integration analysis obtained prices at the producer, consumer, and world levels have long-term integration. Only consumer maize prices (HJK) significantly adjust in the short term to long-term sufficiency. Maize prices at the consumer level are greatly influenced by producer prices, which indicates that vertical price transmission from producers to consumers is quite strong. The influence of world prices exists, but is relatively small and indirect. Production costs, input availability, and market channels are the main factors in determining maize prices at the producer level. Efficient marketing channels can result in better price realization for farmers so that farmers get better profits. The government must be able to maintain a good farming climate for farmersJagung merupakan bahan baku utama pakan ternak, dan fluktuasi harga jagung berdampak signifikan terhadap harga produk peternakan seperti ayam dan telur. Tingginya permintaan pakan ternak ini dapat mendorong kenaikan harga jagungKata kunci: Volatilitas, Integrasi, Pasar, Harga Jagung. Kondisi ini semakin diperparah pada masa pandemi COVID-19, di mana gangguan pada rantai pasok global, pembatasan distribusi, dan ketidakstabilan ekonomi menyebabkan volatilitas harga jagung meningkat tajam. Tujuan penelitian ini adalah Menganalisis volatilitas harga jagung dan integrasi pasar di tingkat produsen, konsumen dan dunia. Penelitian ini menggunakan data sekunder yang diperoleh dari Badan Pusat Statistik (BPS), Kementerian Perdagangan Kementerian Pertanian, Harga Pangan dan World Bank. Annalisis data yang digunaka adalah koefisien variasi dan Vector Error Correction Model (VECM). Hasil menunjukkan volatilitas harga jagung ditingkat produsen dan konsumen tergolong rendah sedangkan ditingkat dunia tinggi. Hasil analisis integrasi didapatkan harga ditingkat produsen, konsumen, dan dunia terdapat intgrasi jangka panjang. Hanya harga jagung konsumen (HJK) yang signifikan menyesuaikan dalam jangka pendek terhadap ketidakseimbangan jangka panjang. Harga jagung di tingkat konsumen sangat dipengaruhi oleh harga produsen, yang menunjukkan transmisi harga vertikal dari produsen ke konsumen cukup kuat. Pengaruh harga dunia ada, tetapi relatif kecil dan tidak langsung. Biaya produksi, ketersediaan input, dan saluran pasar menjadi faktor utama dalam menentukan harga jagung ditingkat produsen. Saluran pemasaran yang efisien dapat menghasilkan realisasi harga yang lebih baik bagi petani sehingga petani mendapatkan keuntungan yang lebih baik. Pemerintah harus mampu menjaga iklim usahatani yang baik bagi petani
Pengaruh Brand Image, Digital Marketing, dan Celebrity Endorsement Terhadap Keputusan Pembelian Produk XYZ di DKI Jakarta
Full text linkPurchasing decisions is a process that consumers go through in selecting and buying a product after considering various alternatives that can be influenced by several factors, such as brand image, digital marketing, and celebrity endorsement. The purpose of this study is to analyze the partial and simultaneous influence of brand image, digital marketing, and celebrity endorsement on consumers purchasing decision of XYZ in Jakarta. This research was conducted online in November – December 2024. A descriptive survey method with a quantitative approach was employed, with a purposive sampling of 120 respondents determined using the Lemeshow formula, allowing for a 9% margin of error. Data was collected using a close-ended questionnaire with a Likert scale, distributed online via Google Forms though Instagram and X. The analytical tools used in this research is IBM SPSS Statistics. This study indicate that brand image has a significant and positive influence on purchasing decisions, as shown by a regression coefficient of 0.463, a t-value of 3.411 (>1.98), and a significance level of 0.001 (0.05). Celebrity endorsement has a significant and positive influence on purchasing decision, as indicated by a regression coefficient of 0.426, a t-value of 4.467 (>1.98), and a significance level of 0.000 (<0.05). Brand image, digital marketing, and celebrity endorsement have a simultaneous influence of 47,5%, as shown by the F-test significance level of 0.000 (<0.05) and an Adjusted R2 value of 0.475