Portal Jurnal (Institut Pesantren KH Abdul Chalim Mojokerto)
Not a member yet
    3412 research outputs found

    The Effect of Profitability, Tax Planning, Independent Commissioners, and Firm Size on Firm Value: Evidence from the Indonesian Financial Sector

    Full text link
    The value of a firm is a critical concern for stakeholders, especially in the financial sector, where internal governance and financial strategies play a vital role. This study investigates the influence of profitability, tax planning, independent commissioners, and firm size on firm value in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The research problem centers on identifying which internal factors significantly contribute to enhancing firm value in the post-pandemic recovery phase. The study aims to analyze these relationships using a quantitative approach. Secondary data were collected from audited annual financial statements and official company websites. A total of 152 financial companies were selected through purposive sampling. Data analysis was performed using SPSS version 25.0, applying descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²). The findings reveal that profitability and the presence of independent commissioners have a positive and significant effect on firm value. Conversely, tax planning and firm size do not show a significant influence. These results offer practical implications for company management, investors, and policymakers in identifying and reinforcing internal factors that drive firm value in Indonesia's financial sector. The study adds to the limited literature focusing on this sector, especially during the multi-year recovery period following the COVID-19 pandemic

    Root Cause Analysis of the Decline in Surplus Earnings at Koperasi Bina Warga in 2024

    Full text link
    This study aims to analyze the factors and root causes contributing to the decline in Surplus Earnings at Koperasi Bina Warga in the 2024 period. A descriptive qualitative method with a case study approach was employed to identify and analyze these contributing factors. Data were collected through in-depth interviews with the cooperative’s chairperson, secretary, and treasurer, and were further supported by documentation and direct observation. The results indicate that the decline in SHU was caused by a decrease in member loan activity, low member participation, a high rate of non-performing loans, restrictions on savings, and a reduction in the number of cooperative members. Through the application of Root Cause Analysis using the 5 Why Analysis and Fishbone Diagram approaches, the decline in loan activity was identified as the primary root cause. Data validity was ensured through the use of methodological triangulation, source triangulation, and time triangulation. The study recommends optimizing loan services, enhancing member participation, controlling non-performing loans, and developing digital services to strengthen cooperative performance and increase future surplus earnings

    The Effect of Competence and Public Service Optimization on the Implementation Performance of the Quick Wins Program

    Full text link
    Dalam era globalisasi dan perkembangan teknologi yang pesat, kompetensi Sumber Daya Manusia (SDM) menjadi faktor kunci dalam menentukan keberhasilan organisasi, termasuk dalam sektor publik, sehingga peneliti tertarik untuk melakukan penelitian. Penelitian ini bertujuan untuk mendapat bukti empirik tentang pengaruh kompetensi, optimalisasi pelayanan publik dan implementasi kinerja Quick Wins (Survey Pada Sub Direktorat Tugas Umum Direktorat Samapta Polda Jabar di Jl. Soekarno – Hatta No.748, Cimenerang, Kec. Gedebage, Kota Bandung, Jawa Barat 40613). Metode penelitian ini yang digunakan adalah analisis deskriptif verifikatif dan analisis regresi linier berganda. Pengumpulan data menggunakan kuesioner yang di sebarkan kepada seluruh karyawan dengan teknik proportional random sampling.  Jumlah responden yang terkumpul sebanyak 100 orang yang mewakili personil Sub Direktorat Tugas Umum Direktorat Samapta Polda Jabar di Jl. Soekarno-Hatta No.748, Cimenerang, Kec. Gedebage, Kota Bandung, Jawa Barat 40613 yang di pilih secara acak. Hasil penelitian deskriptif menjukkan bahwa kompetensi, optimalisasi pelayanan publik dan implementasi kinerja pada umumnya tergolong baik. Hasil analisis verikatif baik secara parsial dan simultan terbukti bahwa kompetensi dan optimalisasi pelayanan berpengaruh positif dan signifikan terhadap implementasi kinerja, maka peneliti sarankan agar dipertahankan dan ditingkatkan lagi

    Investment Trends Among Young Generation: Exploring Motivation and Educational Influence of Gen Z and Millennials

    Full text link
    This study aims to analyze how motivation and education affect investment interest among the younger generation, especially Generation Z and Millennials, which shows a dominance trend in capital market investment activities in Indonesia. With economic growth and the rapid development of digital technology, the younger generation now has wider and easier access to applicable information and investment instruments. This study utilizes a quantitative method with a population consisting of students of Gunung Jati Swadaya University Cirebon. Data was obtained through a questionnaire distributed to 157 respondents and analyzed using SmartPLS 3.0. The results of the analysis show that investment motivation and education have a positive and significant influence on investment interest. This suggests that the higher the level of motivation and education an individual receives, the greater their inclination to invest in the capital market. The implications of this study show the importance of providing inclusive and adaptive financial education to the characteristics of the younger generation. This research also provides strategic input for financial industry players and the government in designing future education programs that are able to arouse the interest and participation of the younger generation in the capital market. However, the limitations of this study include the narrow scope of respondents and approaches that do not capture changes in long-term dynamics, so further and in-depth follow-up research is needed

    The Influence of Environmental, Social, and Governance (ESG) Scores on Stock Returns Using Firm Size as a Control Variable: A Case Study of LQ45-Indexed Companies Listed on the Indonesia Stock Exchange (2019–2023)

    Full text link
    This study investigates the influence of Environmental, Social, and Governance (ESG) scores on stock returns, incorporating firm size as a control variable. The research focuses on companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. A total of 18 companies were selected through purposive sampling, yielding 90 panel data observations. This study employs a quantitative approach with an explanatory research design. Descriptive statistics and panel data regression analyses were conducted using the EViews application to assess both the individual (partial) and joint (simultaneous) effects of ESG dimensions on stock returns. The findings reveal that the Environmental and Governance scores significantly and positively affect stock returns, indicating that companies with higher environmental responsibility and stronger governance mechanisms tend to deliver better stock performance. In contrast, the Social score does not exhibit a statistically significant effect on stock returns, suggesting that social initiatives are yet to be perceived as a major investment consideration in the Indonesian capital market. The control variable, firm size, was included to account for the effect of company scale on stock performance. Overall, the results support the signaling theory, which posits that ESG disclosures serve as credible signals to investors

    Analysis of the Influence of Capital Structure, Working Capital Turnover, and Profitability on Firm Value with Firm Size as a Moderating Variable (Industrials and Basic Materials Sector Listed on the IDX)

    Full text link
    This study aims to examine the effect of capital structure, working capital turnover, and profitability on firm value with firm size as a moderating variable in the Industrials and Basic Materials sectors listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Using a quantitative approach and associative research type, this study employs secondary data through documentation techniques. The sampling method used is purposive sampling, with a final sample of 73 companies that consistently published sustainability reports. The analytical method used is Moderated Regression Analysis (MRA), preceded by classical assumption testing. The results indicate that capital structure, working capital turnover, and profitability each have a significant and negative effect on firm value. Additionally, firm size significantly moderates the relationship between working capital turnover and profitability on firm value but does not moderate the relationship between capital structure and firm value. The coefficient of determination (R²) shows that 91.4% of the variation in firm value can be explained by the variables in the model. These findings suggest that optimal capital structure, effective working capital management, and consistent profitability considering firm size are critical to sustaining firm value

    Green Price and Green Place: How Important is Green Consumer Knowledge for Purchasing Sustainable Products?

    Full text link
    This study aims to analyze the role of green consumer knowledge in mediating the influence of green price and green place on the purchasing decisions of environmentally friendly AMDK Aqua Life products in Bogor City. This study uses a quantitative approach with a survey method involving 200 respondents who are Aqua Life consumers. Data analysis was conducted using Structural Equation Modeling (SEM) with the help of LISREL 8.80 software. The research results show that green price has a positive and significant effect on green consumer knowledge, while green place does not have a significant effect. Green price has a negative and significant effect on purchasing decisions, while green place has a positive and significant effect. In addition, green consumer knowledge has been proven to have a positive and significant impact on purchasing decisions. The mediation test using the Sobel test shows that green consumer knowledge can mediate the influence of green price on purchasing decisions, but does not mediate the influence of green place. These findings affirm that green consumer knowledge plays an important role in raising environmental awareness and encouraging the purchase of eco-friendly products. Therefore, improving consumer literacy and effective distribution strategies are key to strengthening sustainable consumption behavior

    The Role of Supplier-Buyer Relationships on the Sustainability of Hydroponic Vegetable Supply Chains in the Cirebon Region

    Full text link
    Amidst challenges such as climate change, and the increasing demand for organic food, hydroponic farming has become an attractive option for farmers and businesses. Seeing this, the supplier-buyer relationship itself plays an important role in meeting market demand for the sustainability of the supply chain. The problem statement for this research is how buyer-supplier relationships and their effects on supply chain sustainability are influenced by the quality of communication (X1), relationship commitment (X2), and cooperation (X3). This research aims to ascertain how cooperation with buyer-supplier relationships, relationship commitment, and communication quality affect supply chain sustainability. With a sample size of 110 respondents12 farmers and 98 buyers. SmartPls 3.0 is the methodology employed. The study's findings indicate that supplier-buyer relationships are positively and significantly impacted by cooperation, relationship commitment, and communication quality. Additionally, supplier-buyer relationships can mediate the impact of these three factors on supply chain sustainability

    Integration of Defense Policy and Public Policy From a National Security Perspective in Countering Hybrid Warfare Threats

    Full text link
    The threat of hybrid warfare is now a crucial issue in national security, so the state is required to unite military-based defense policy with public policy. An integrated approach based on national security analysis is key in shaping a resilient national defense system that is ready to face the evolving challenges of hybrid warfare. Literature studies are used to collect, analyze, and synthesize various related studies by identifying, collecting, and analyzing various sources such as journal articles and other relevant data to formulate a framework for the integration of defense policy and public policy in counteracting hybrid warfare threats through a national security perspective that utilizes technology and stakeholder collaboration. This research reveals that hybrid warfare is a complex form of threat that combines physical and non-physical tactics that require states to design adaptive and integrated defense policies and public policies. The national security perspective shows a collaborative approach across sectors, such as economic stability and the use of advanced technology for threat mitigation. Therefore, the integration of defense and public policies is key in building a responsive, flexible, and sustainable national strategy in the face of dynamic and multidimensional hybrid warfare challenges. This research confirms that in facing increasingly hybrid threats, the state needs to adopt an adaptive, integrated, and technology-based national security approach through the formulation of defense and public policies that include strengthening socio-economic resilience, cross-sector collaboration, and the use of artificial intelligence to maintain stability and strengthen national resilience against the dynamics of global threats

    The Effect of Locus of Control and Self-Efficacy on Employee Performance Mediated by Organizational Citizenship Behavior (OCB) (Case Study of Employees of PT BPR BKK Purwodadi (Perseroda)

    Full text link
    This study aims to analyze the influence of locus of control and self-efficacy on employee performance, mediated by organizational citizenship behavior (OCB). The population in this study was 332 employees of PT BPR BKK Purwodadi (Perseroda). The number of samples used was 113, taken using the Roscoe formula (1975). The sampling technique used purposive sampling with the criteria of more than 1 year of service and employees in the marketing department. Data processing was used SPSS software version 22. Data analysis techniques included respondent descriptions, variable descriptions, validity tests, reliability tests, F tests, R2 tests and hypothesis tests (t tests). Mediation tests used path analysis. The results showed that locus of control had a positive and significant effect on OCB. Self-efficacy had a positive and significant effect on OCB. Locus of control had a positive and significant effect on employee performance. Self-efficacy had a positive and significant effect on employee performance. OCB had a positive and significant effect on employee performance. OCB mediates the influence of locus of control and self-efficacy on employee performance

    1,893

    full texts

    3,412

    metadata records
    Updated in last 30 days.
    Portal Jurnal (Institut Pesantren KH Abdul Chalim Mojokerto)
    Access Repository Dashboard
    Do you manage Open Research Online? Become a CORE Member to access insider analytics, issue reports and manage access to outputs from your repository in the CORE Repository Dashboard! 👇