Indonesian Journal of Economics, Social, and Humanities
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The Effect of Institutional Ownership, Families’ Ownership, Ownership Concentration and Dividend Policy Towards Firm Performance
Get PDFThis purposed of this study is to analyze the effect of institutional ownership, family’s ownership, ownership concentration and dividend policy towards firm performance. This type of quantitative research, the data used secondary data. The population in this research were the manufacture companies listed in Indonesia Stock Exchange (BEI) during period 2015 until 2017. Sample selection method was using with technique purposive sampling, with certain proposals selected by 90 companies. Data collection methods in this research are literature study and internet access. The data was analysed by multiple linear regression. The results showed that institutional ownership has impact toward firm performance, family’s ownership does not impact toward firm performance, ownership concertation has impact toward firm performance and dividend policy has impact toward firm performance
Implementation of PSAP Number 13 at Arifin Achmad Hospital Riau Province
Get PDFTo realize a good governance system, it is necessary to make changes in the field of financial accounting, as well as apply a standard, guidelines, and principles as a reference for every government organization in preparing financial reports. Therefore, the Minister of Finance issued Regulation of the Minister of Finance (PMK) Number 217/PMK.05/2015 concerning the statement of accrual-based Government Accounting Standards (PSAP), namely PSAP No. 13 concerning the presentation of the financial statements of the Public Service Agency (BLU). This BLU / BLUD financial report provides information about the economic resources and obligations of the BLU / BLUD at the reporting date and the flow of economic resources during the current period. Users need this information to evaluate the economic capability of BLU / BLUD in future activities. For that we need a test of the factors that can affect the implementation of PSAP No. 13 of them. This study will examine the effect of Organizational Commitment, Human Resources and Information Systems on the Implementation of PSAP No. 13. This research will be conducted at RSUD Arifin Achmad, Riau Province. The research approach uses quantitative with primary data sources. The test uses multiple regression testing with SPSS 23. The results of statistical tests show that Organizational Commitment and Human Resources (HR) have no significant effect on the implementation of PSAP No. 13, while the Information System has a significant effect on the implementation of PSAP No. 13
Managing Early Childhood Care Education for National Consciousness Sustainability in Nigeria
Get PDFThe main objective of this study was to investigate the effect of management of early childhood care education on national consciousness sustainability. the participants were selected from the sampled public early childhood care education in the northeast zone, of Nigeria. sample of 331 head teachers and 351teachers to make a total of 682 participants were proportionally selected from the sampled schools. Pearson product-moment correlation coefficient and linear regression analysis were used to test the hypotheses. The findings showed that staffing, planning of lessons, and coordination enhanced national consciousness sustainability. Thus, it was recommended that school managers should continue to provide appropriate and adequate staffing of early childhood care education so as to improve the effective development of human capital towards promoting national consciousness sustainability, Also, school managers should encourage caregivers to effectively plan lessons in order to motivate learners and build collaborative processes between teachers and school managers towards the realization of national consciousness sustainability. Furthermore, school managers should continue to coordinate early childhood care education effectively and efficiently so as to ensure mutual understanding and effective teamwork for the realization of national consciousness sustainability
Perceptions of Television Journalists on the COVID-19 Pandemic in Indonesia
Get PDFCOVID-19 is not the first outbreak to spread around the world. This flu disease, named by WHO as Coronavirus Disease (COVID-19), is caused by the Severe Acute Respiratory Syndrome Coronavirus-2 (SARS-CoV-2). Ironically, several studies on COVID-19 show that this virus is genetically engineered and is not the leading cause of death for the majority of COVID-19 patients. The COVID-19 pandemic has also triggered fear and panic in the community. This study aims to determine the perception of television journalists during the COVID-19 pandemic in Indonesia. This research was conducted in two Indonesian television media, namely iNews TV and Metro TV. This research used a qualitative case study methodology with a subjective paradigm. The research results showed that television journalists perceive the COVID-19 Pandemic as a real ongoing situation. Their perceptions are formed based on scientific knowledge, empirical experience, attention, and current information. The panic and fear of television journalists at the beginning of the pandemic occurred due to changes in interaction patterns and the adaptation process
Grammar Learning Strategies Employed by Pre-Service English Teachers of a University
Get PDFThis study aims to find out what kinds of grammar learning strategies are mostly employed by a group of pre-service English teachers. The subjects of this study were second-year students of the English Study Program, Faculty of Teacher Training and Education of a university in Indonesia. This study used a total population sampling technique which means the entire population is used as the sample (n= 90 students). Data were collected using a set of questionnaires consisting of three types of grammar learning strategies, namely cognitive strategies, metacognitive strategies and socio-affective strategies. This study found that the pre-service English teachers employed various strategies when they learn and use grammar. The three types of grammar learning strategies appeared to be the commonly used strategies, with cognitive strategies as the most frequently employed by the pre-service English teachers as indicated by the average score of 4.12 and the lowest strategy was metacognitive strategy indicated by the average score of 3.86
Development of Local Food Products in Rejang Lebong According to Islamic Economics
Get PDFThis study aims to explore more deeply the strategies for obtaining raw materials, diversification, and marketing of local food products of Rejang Lebong and the ethics according to Islamic economics. This qualitative descriptive study used data collection techniques in the form of observation, interviews, and documentation. Meanwhile, the data processing and analysis techniques used were descriptive and analytic. The results showed that the strategy for obtaining raw materials for local food production was by selecting quality raw materials. Diversification of local food products of several forms, namely Jantan Cookies, Vegetable Chips, and Krispi Petai. Marketing of local food products of Rejang Lebong is carried out by consignment, Direct Selling, Open Reseller, Online Shopping Applications such as Blanja.com, Shopee, Bukalapak, Tokopedia, social media such as Facebook, Instagram, Twitter, Youtube, Website, Whatsapp, and Television. Meanwhile, ethics in the development of local food products of Rejang Lebong according to the Islamic economic perspective, namely being honest, accepting criticism and suggestions from consumers, beneficial for others, affordable prices, not vilifying other people's businesses, not hoarding goods, not monopolizing, not selling haram goods, free from the element of Riba, and without coercion
The Success of E-Government as A Public Service System in South Bengkulu Regency
Get PDFThis research aims to see how well E-government is as a public service system in South Bengkulu Regency. Testing five hypotheses, namely: ease of use of E-government, the benefits of using E-government, security risks, privacy security risks that affect public trust in the government, and trust in government has a positive and significant effect on intentions to use E-government. The research method uses quantitative research methods by distributing questionnaires in the South Bengkulu Regency and analysis of data testing using Smart PLS. The results of the hypothesis test prove that there are three rejected hypotheses, namely: ease of use, benefits of use, and security risks to government trust, while the two accepted hypotheses are: privacy security risks which influence public confidence in the government, and trust in the government has a positive and significant effect against the intention of using E-government
Digitalization of Financial Reports of Village-Owned Enterprises
Get PDFThis study aimed to describe to the optimization of the role of village-owned enterprises which will increase the village original income. Management of village potential becomes the basic needs of economic growth and equity. Therefore, it is necessary to maximize the role of village-owned enterprises to increase village original income. The research objectives are to design and create a web-based village-owned enterprises governance digitization system and to design and create a web-based village-owned enterprises financial reporting digitization system. The research population is the village-owned enterprises in Siberida District, Indragiri Hulu Regency. The research sample is Berkah Bersama village-owned enterprises. The data collection technique used primary data and secondary data, namely conducting interviews with the directors and employees of village-owned enterprises, as well as the public as users of information. While secondary data are in the form of Standard Operating Procedures (SOP), ministerial regulations, series 7 village fund guidebooks on village-owned enterprises. The conclusion of this study is the achievement of the result of web-based software application to design a financial management application through e-village budgeting that can help village-owned enterprises managers make transparent and accountable financial reporting
The Effect of Debt to Equity Ratio, Earning Per Share and Company Size on Market Value of Equity With Intellectual Capital As Moderating Variable
Get PDFThe purpose of this study was to examine the effect of debt-to-equity ratio, earnings per share, and company size on market value of equity. In this study, intellectual capital was used as a moderating variable. The samples in this study are companies listed in manufacturing companies in 2017-2019 periods on the IDX. Data was processed using the method of moderated regression analysis (Rev Mou1). The results of this study found that debt to debt-to-equity ratio and company size affect the market value of equity meanwhile earning per share can’t affect the market value of equity. Intellectual capital can moderate the effect of debt-to-equity ratio and company size on market value of equity. Based on the results, intellectual capital cannot moderate the effect of earnings per share on market value of equity
President Director Age, MBA Degree, and Earnings Management
Get PDFThis study aimed to examine the effect of president director’s characteristics (i.e., age and MBA degree) on earnings management. This study used accrual earnings management with abnormal accruals as a proxy and real activity earnings management with abnormal discretionary expense as a proxy for earnings management. The population is all manufacturing companies listed on the Indonesia Stock Exchange between 2016 and 2019. The sample was selected based on the purposive sampling method, so that the companies sampled were 91 companies with a total of 364 observations. The data analysis method used is multiple regression analysis. These results find that age has a negatively significant effect on abnormal accruals and has not significant effect on abnormal discretionary expense. An MBA degree as a proxy for education has a positively significant effect on earnings management. Our results are consistent with the predictions of the upper echelons theory and have implications for various stakeholders, as well as providing insight for regulators in determining the qualifications or requirements to become president directo