eJournal Unika Atma Jaya (Universitas Katolik Indonesia)
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Pengenalan Perilaku Hidup Bersih dan Sehat, Penyakit Tidak Menular, dan Gizi Seimbang pada Warga Desa Wates Jaya
Get PDFPenyakit Tidak Menular (PTM), seperti hipertensi, diabetes, dan hiperkolesterolemia, menjadi fokus utama dalam masalah kesehatan di seluruh dunia karena dampaknya yang signifikan, terutama pada usia produktif. Pola hidup tidak sehat seperti kurangnya aktivitas fisik dan pola makan yang tidak tepat menjadi faktor risiko utama terjadinya PTM. Pedoman Gizi Seimbang (PGS) dan Perilaku Hidup Bersih dan Sehat (PHBS) menjadi kunci dalam pencegahan PTM. Penyuluhan dalam acara Pekan Aktivitas Sosial (PAS) di Desa Watesjaya memberikan informasi tentang PTM, gizi seimbang, dan PHBS untuk meningkatkan kesadaran masyarakat mulai dari anak-anak hingga dewasa. Kelompok anak-anak mendapat penyuluhan tentang PGS dan cara mencuci tangan sedangkan kelompok dewasa mendapatkan penyuluhan mengenai PTM dan PHBS. Hasil dari kegiatan ini, terjadi peningkatan pengetahuan yang signifikan setelah penyuluhan. Kerjasama antara pemerintah daerah dan puskesmas sangat diperlukan dalam menyediakan layanan kesehatan yang mudah dijangkau. Screening rutin diperlukan untuk mendeteksi PTM sejak dini guna mengurangi risiko komplikasi. Diharapkan upaya ini dapat meningkatkan kesadaran masyarakat akan pentingnya gaya hidup sehat dan memperbaiki kualitas hidup secara keseluruhan
ANALYSIS OF SUSTAINABILITY REPORT DISCLOSURE AND SUSTAINABILITY PERFORMANCE IN ENERGY, OIL AND GAS CLUSTER STATE-OWNED COMPANIES
No full textThis study aims to analyze the disclosure of Sustainability Report (SR) and sustainability performance in Energy, Oil, and Gas Cluster BUMN Companies. This research takes PT Perusahaan Listrik Negara (Persero) and PT Pertamina (Persero) as research subjects. The research method used is descriptive quantitative method. The variables studied include Sustainability Report and sustainability performance. The results of this study indicate that the level of disclosure of Sustainability Report (SR) of PT Perusahaan Listrik Negara (PLN) and PT Pertamina shows a positive increase. PT PLN recorded an increase from 84% in 2021 to 88% in 2022. Meanwhile, PT Pertamina recorded an increase from 88% in 2021 to 100% in 2022. This increase reflects the company's commitment and efforts in improving transparency and accountability related to sustainability. The sustainability performance of PT Perusahaan Listrik Negara (PLN) and PT Pertamina has made positive achievements in environmental, social and economic aspects. Although there is an increase in environmental impacts, the companies still strive to reduce negative impacts by making positive contributions to ecosystem preservation. The results of this study can increase company awareness of the importance of sustainability. By realizing that sustainability performance can improve the company's reputation and increase trust from stakeholders
APAKAH GREEN INNOVATION DAN ECO-EFFICIENCY MERUPAKAN FAKTOR PENENTU NILAI PERUSAHAAN?
No full textIndustry, globalization, and environmental issues play an important role in the development of a country. The decline in stock prices in the energy sector, especially mining companies, is influenced by government policies, such as plans to retire power plants. Companies are required to pay attention to environmental impacts by implementing green innovation and eco-efficiency to increase firm value. Literature studies show mixed results on the effect of Green Innovation on firm value, highlighting the need for further research. This study analyzes the impact of green Innovation and eco-efficiency on the value of mining companies on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Green Innovation is measured through green process innovation, while eco-efficiency is proxied by an ISO 14001 certificate. The research method uses secondary data, which is obtained through the financial statements of companies that are research samples where the financial statements have passed the audit process and are generally published in the 2018 - 2022 period both on the company's official website and from the official website of the Indonesia Stock Exchange (IDX), involving, descriptive statistics, correlation analysis, and classical assumption tests. The results show that green innovation has a positive influence on firm value, signaling an increase in value when firms adopt green innovation. ISO 14001 certificate, as an indicator of eco-efficiency, also has a positive and significant impact on firm value, reflecting market recognition of ecological efficiency
THE IMPACT OF CORPORATE GOVERNANCE, PRODUCTION EFFECTIVENESS, AND ENVIRONMENT SUSTAINABILITY ON FIRM VALUE
No full textA curiosity to find out the essence variables to firm value in the global struggle business conditions as the effect of Covid-19. This study aims to prove if corporate governance (CG) as the foundation and ideology to set up the business of production will affect firm value mediated by production effectiveness and moderated by the compliance of environmental sustainability. The sample of research is the primary consumer goods sector on the IDX in 2018-2020, specifically for companies on production excluding retail or distributors. The study used purposive sampling with 93 data and used PROCESS macro v4.1 in processing the data. Empirical research results reveal that CG increases firm value. However, CG has no effect on production effectiveness. While the effectiveness of production has a positive effect on firm value but does not mediate the relationship between CG and firm value. The test results on environmental sustainability are able to moderate the influence of CG on firm value
HOW IS THE DEVELOPMENT OF GOODWILL ACCOUNTING IN INDONESIA?
No full textGoodwill arises when one company combines business with another company. Acquisition expenditures that exceed the fair value of net assets are recognized as goodwill on the statement of financial condition. This study seeks to give information on the evolution of the evaluation of goodwill in accounting following modifications to the rules that govern the assessment and measurement of goodwill. The research approach used in this paper is qualitative, with data sources derived from a scoping evaluation of past research on goodwill. This study reveals that legislation governing goodwill has changed multiple times, and goodwill is now regarded as wealth acquired due to a corporate merger. Goodwill must be evaluated for impairment on an annual basis. This research is expected to contribute to the literature on goodwill under the standards imposed by financial accounting literature or academic scholars
THE INFLUENCE OF CSR, BOARD GENDER DIVERSITY, AND CASH HOLDING ON COMPANY VALUE
No full textThis study aims to analyze and provide empirical evidence about the importance of firm’s CSR activities, board gender diversity, and cash holding in shaping the firms’ value. This research uses objects of firms listed in SRI-KEHATI Index listed on Indonesia Stock Exchange during 2018 – 2022. Purposive method is used to select the sample, then the secondary data is collected from Indonesia Stock Exchange and companies’ website before analyzed quantitatively by using E-views. This research shows evidence that CSR, board gender diversity, and cash holding have significant effect on firm value simultaneously. However, partial testing shows that only the board gender diversity is significantly affected firm value while CSR and cash holding are not
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI JAKARTA PUSAT
No full textThe research aims to empirically establish the influence of taxpayer awareness, service quality, tax socialization, compliance costs, e-SAMSAT implementation, and moral obligation on the compliance of motor vehicle taxpayers. The study focuses on individual taxpayers with registered motor vehicles at SAMSAT Central Jakarta. Sample selection utilized the convenience sampling method, with a total of 228 respondents and 129 sampled respondents. The research employed the method of multiple regression analysis. The findings indicate that taxpayer awareness, e-SAMSAT implementation, and moral obligation significantly impact the compliance of motor vehicle taxpayers. However, service quality, tax socialization, and compliance costs do not affect the compliance of motor vehicle taxpayers. Taxpayer awareness can be enhanced through educational campaigns. Increased e-SAMSAT implementation can reduce administrative costs and improve efficiency, making the tax obligation fulfillment process more accessible. Higher moral obligation fosters taxpayer engagement and contribution to financing public services and infrastructure provided by the government
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL DAN CSR TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI
No full textThis study aims to analyze the effect of managerial ownership and Corporate Social Responsibility (CSR) on firm value mediated by financial performance in infrastructure companies listed on the Indonesia Stock Exchange. The research period was conducted in 2018 – 2022 with 110 data from 30 companies used based on the purposive sampling method. The independent variables of this study are managerial ownership as measured by the percentage of management share ownership compared to outstanding shares, CSR as measured by CSR costs compared to company revenue. While the depedent variable of this study is firm value measured by Tobin’s Q ratio. The mediating variable to connect the two previous variables is financial performance which is proxied with profitability by measuring Return on Assets (ROA). This study used descriptive statistical methods, multiple linear regression analysis and path analysis. Also, classical assumption tests were conducted. The result of this study is that managerial ownership has a positive effect on financial performance but does not affect firm value. CSR negatively affects financial performance and positively affects firm value. Financial performance has a positive effect on firm value. In addition, the results of this study show that the company’s financial performance can mediate the relationship between managerial ownership and firm value and can mediate CSR with firm value
THE ROLE AND CHALLENGES OF AI IN ACCOUNTING IN THE 4.0 ERA : A SYSTEMATIC LITERATURE REVIEW
No full textRecent technological advances, computers, machines and robots based on artificial intelligence are now able to simulate technological aspects of human intelligence. The aim of this study is to classify research related to artificial intelligence in the accounting context. This research uses the Systematic Literature Review (SLR) methodology, which is defined as a transparent and replicable scientific process, different from traditional literature reviews. The Systematic Literature Review (SLR) in this research adopts the PRISMA model, this research details databases from Watase Uake, Publish or Perish, Science Direct, IEEE, Scopus, and Google Scholar. The research results show that the role of artificial intelligence in the accounting field has a significant impact and helps accountants, able to overcome various challenges faced by accountants. However, in this research there are several limitations that future researchers need to pay more attention to, including the selection of research objects and refinement of the literature review