E-Journal STIESIA Surabaya (Sekolah Tinggi Ilmu Ekonomi Indonesia)
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PENGARUH ESG TERHADAP KINERJA KEUANGAN DENGAN MODERASI KEKUATAN CEO PADA PERUSAHAAN BEI
No full textThis study aims to analyze the influence of environmental performance, social performance, and governance performance on financial performance with CEO power as a moderating variable. This research is a quantitative study using secondary data. Twelve manufacturing companies were selected through purposive sampling using predetermined criteria. The data analysis method used was panel data regression using Eviews 13. The results of this study indicate that the performance environmental, social performance, and governance performance simultaneously (f-test) has an effect on financial performance (ROA). Partially (t-test) environmental performance does not have a significant effect on financial performance (ROA), social performance does not have a significant effect on financial performance (ROA), and governance performance has a significant effect on financial performance (ROA). However, the results of the model equation test panel data regression (MRA) CEO power (CEO education) weakens or cannot moderate the influence of environmental performance on financial performance (ROA), CEO power (CEO education) strengthens or can moderate the influence of social performance on financial performance (ROA), and CEO power (CEO education) weakens or cannot moderate the influence of governance performance on financial performance (ROA).This study aims to analyze the influence of environmental performance, social performance, and governance performance on financial performance with CEO power as a moderating variable. This research is a quantitative study using secondary data. Twelve manufacturing companies were selected through purposive sampling using predetermined criteria. The data analysis method used was panel data regression using Eviews 13. The results of this study indicate that the performance environmental, social performance, and governance performance simultaneously (f-test) has an effect on financial performance (ROA). Partially (t-test) environmental performance does not have a significant effect on financial performance (ROA), social performance does not have a significant effect on financial performance (ROA), and governance performance has a significant effect on financial performance (ROA). However, the results of the model equation test panel data regression (MRA) CEO power (CEO education) weakens or cannot moderate the influence of environmental performance on financial performance (ROA), CEO power (CEO education) strengthens or can moderate the influence of social performance on financial performance (ROA), and CEO power (CEO education) weakens or cannot moderate the influence of governance performance on financial performance (ROA)
IMPLEMENTASI KONSEP AGE-FRIENDLY SERVICE DALAM MENINGKATKAN KUALITAS PELAYANAN HAJI JAMAAH LANSIA DI KABUPATEN GRESIK
No full textFokus utama penelitian ini merupakan penerapan konsep pelayanan ramah lansia dalam upaya meningkatkan kualitas pelayanan haji bagi jamaah, khususnya jamaah lanjut usia (lansia) di Kementerian Agama Kabupaten Gresik. Peningkatan jumlah jamaah lansia dari tahun ke tahun menuntut tersedianya layanan yang responsif, adaptif, serta berbasis kebutuhan fisik maupun psikologis mereka. Penelitian ini menggunakan pendekatan kualitatif dengan metode fenomenologi yang menggali pengalaman langsung para informan melalui wawancara mendalam, observasi lapangan, serta penelusuran dokumen pendukung. Hasil penelitian menunjukkan bahwa implementasi pelayanan ramah lansia telah diupayakan melalui beberapa kebijakan strategis, seperti penetapan kuota haji bagi lansia, mekanisme pendampingan khusus, serta penyediaan fasilitas penunjang mulai dari tahap pra-keberangkatan, layanan di asrama haji, hingga proses pemulangan ke tanah air. Namun demikian, penelitian juga menemukan sejumlah tantangan yang dihadapi oleh lembaga, antara lain keterbatasan fasilitas tambahan yang sesuai standar lansia, kuota yang masih terbatas sehingga memicu waktu tunggu panjang. Maka, dengan hal ini pelayanan telah menunjukkan pemenuhan kebutuhan secara maksimal dalam pemberian layanan personal kepada jamaah lansia. Secara keseluruhan, hasil penelitian menegaskan pentingnya implementasi pelayanan yang berfokus pada kebutuhan jamaah lansia untuk meningkatkan kualitas dan efektivitas penyelenggaraan haji di masa mendatang.
PENGARUH RASIO KEUANGAN PERBANKAN TERHADAP HARGA SAHAM BANK TERDAFTAR DI BEI
No full textThe purpose of this study is to determine whether NPL, LDR, GCG, NIM, ROA, ROE, CAR & BOPO affect the stock prices of banking companies listed on the Indonesia Stock Exchange for the period 2018-2022. There are 47 populations in this study, using purposive sampling as a research method to obtain 12 samples. All financial ratio data are taken from the company's financial statements obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) The analysis technique used is multiple linear regression. Based on the results of the study, it shows that: Non-Performing Loans (NPL) have no effect on stock prices. Loan To Deposit Ratio (LDR) has no effect on stock prices. Good Corporate Governance (GCG) has a negative and significant effect on stock prices. Net Interest Margin (NIM) has a positive and significant effect on stock prices. Return On Assets (ROA) has a negative and significant effect on stock prices. Return On Equity (ROE) has a positive and significant effect on stock prices. Capital Adequacy Ratio (CAR) has no effect on stock prices. Operating Expenses Operating Income (BOPO) has a positive and significant effect on stock prices.The purpose of this study is to determine whether NPL, LDR, GCG, NIM, ROA, ROE, CAR & BOPO affect the stock prices of banking companies listed on the Indonesia Stock Exchange for the period 2018-2022. There are 47 populations in this study, using purposive sampling as a research method to obtain 12 samples. All financial ratio data are taken from the company's financial statements obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) The analysis technique used is multiple linear regression. Based on the results of the study, it shows that: Non-Performing Loans (NPL) have no effect on stock prices. Loan To Deposit Ratio (LDR) has no effect on stock prices. Good Corporate Governance (GCG) has a negative and significant effect on stock prices. Net Interest Margin (NIM) has a positive and significant effect on stock prices. Return On Assets (ROA) has a negative and significant effect on stock prices. Return On Equity (ROE) has a positive and significant effect on stock prices. Capital Adequacy Ratio (CAR) has no effect on stock prices. Operating Expenses Operating Income (BOPO) has a positive and significant effect on stock prices.
Tujuan penelitian ini adalah : (1) Untuk mengetahui apakah NPL berpengaruh terhadap harga saham pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. (2) Untuk mengetahui apakah LDR berpengaruh terhadap harga saham pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. (3) Untuk mengetahui apakah GCG berpengaruh terhadap harga saham pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. (4) Untuk mengetahui apakah NIM berpengaruh terhadap harga saham pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. (5) Untuk mengetahui apakah ROA berpengaruh terhadap harga saham pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. (6) Untuk mengetahui apakah ROE berpengaruh terhadap harga saham pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. (7) Untuk mengetahui apakah CAR berpengaruh terhadap harga saham pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. (8) Untuk mengetahui apakah BOPO berpengaruh terhadap harga saham pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2018-2022.
Berdasarkan hasil penelitian menunjukkan bahwa : (1) Non-Performing Loan (NPL) tidak berpengaruh terhadap harga saham. (2) Loan To Deposit Ratio (LDR) tidak berpengaruh terhadap harga saham. (3) Good Corporate Governance (GCG) berpengaruh negatif dan signifikan terhadap harga saham. (4) Net Interest Margin (NIM) berpengaruh positif dan signifikan terhadap harga saham. (5) Return On Assets (ROA) berpengaruh negatif dan signifikan terhadap harga saham. (6) Return On Equity (ROE) berpengaruh positif dan signifikan terhadap harga saham. (7) Capital Adequency Ratio (CAR) tidak berpengaruh terhadap harga saham. (8) Beban Operasional Pendapatan Operasional (BOPO) berpengaruh positif dan signifikan terhadap harga saham.
Kata Kunci : NPL, LDR, GCG, NIM, ROA, ROE, CAR, BOPO, Harga Saham
PEMAKNAAN BOLETA PADA TRADISI MASYARAKAT KELURAHAN MAREKU DI KOTA TIDORE KEPULAUAN
No full textAccounting practices are influenced by environmental factors such as economics, politics, culture, and demographics. While the influence of culture on social behavior has been extensively researched, the study of its impact on accounting practices is relatively new. Accounting, as a social science, develops through various paradigms and can adapt to the social, cultural, and religious environments in which it develops. In Mareku Village, Tidore Islands City, there is a boleta tradition that embodies social values such as mutual assistance and cooperation, and serves as a guide for community life. The aim of this research is to find out the perspective of the people of Mareku subdistrict in interpreting boleta. This research used a qualitative method with a phenomenological approach, with four informants who were directly involved in boleta activities. Data collection techniques using observation, interviews and documentation. The data testing technique uses triangulation. Based on the results of the analysis, three meanings can be found from the perspective of the Mareku sub-district community from boleta (donation) activities, namely; as a form of sincerity, as an effort to build brotherhood, and as a moral responsibility.Accounting practices are influenced by environmental factors such as economics, politics, culture, and demographics. While the influence of culture on social behavior has been extensively researched, the study of its impact on accounting practices is relatively new. Accounting, as a social science, develops through various paradigms and can adapt to the social, cultural, and religious environments in which it develops. In Mareku Village, Tidore Islands City, there is a boleta tradition that embodies social values such as mutual assistance and cooperation, and serves as a guide for community life. The aim of this research is to find out the perspective of the people of Mareku subdistrict in interpreting boleta. This research used a qualitative method with a phenomenological approach, with four informants who were directly involved in boleta activities. Data collection techniques using observation, interviews and documentation. The data testing technique uses triangulation. Based on the results of the analysis, three meanings can be found from the perspective of the Mareku sub-district community from boleta (donation) activities, namely; as a form of sincerity, as an effort to build brotherhood, and as a moral responsibility
HOW POLICY SHAPES INVESTMENT OPPORTUNITIES? COMPARATIVE INSIGHTS FROM ASIA AND AFRICA
No full textDuring President Trump's first term, he declared a US-China trade war, which formed numerous opportunities for developing countries. It also urges multinational corporations to relocate their manufacturing factories outside of the US-China region to prevent further increasing tariff. This study used "the dependency theory" to understand that Indonesia is the biggest economy in ASEAN, despite Nigeria and South Africa as the largest economies in Africa. As Sierra Leone's geographical position connects South America, Africa, and Asia by Sea, but they did not have any significant advantages during the trade war, in comparison to Vietnam. Therefore, this study compares and analyzes two forms of policy competition, Incentives-Based (IBC) and Rules-Based (RBC), to solve the issue of how these Global South nations should benefit from the Trump tariff war. Using qualitative and quantitative methods, it examines the opportunities for the tariff wars ahead between developed countries, which may lead to another great recession. As the results, this study shows that policies do not accommodate to investors as those in Vietnam, whose population is smaller than Indonesia's. Obviously, Nigeria is serving as an alternative for investment, increasing its GDP and creating a favorable public perception of free trade.During President Trump's first term, he declared a US-China trade war, which formed numerous opportunities for developing countries. It also urges multinational corporations to relocate their manufacturing factories outside of the US-China region to prevent further increasing tariff. This study used "the dependency theory" to understand that Indonesia is the biggest economy in ASEAN, despite Nigeria and South Africa as the largest economies in Africa. As Sierra Leone's geographical position connects South America, Africa, and Asia by Sea, but they did not have any significant advantages during the trade war, in comparison to Vietnam. Therefore, this study compares and analyzes two forms of policy competition, Incentives-Based (IBC) and Rules-Based (RBC), to solve the issue of how these Global South nations should benefit from the Trump tariff war. Using qualitative and quantitative methods, it examines the opportunities for the tariff wars ahead between developed countries, which may lead to another great recession. As the results, this study shows that policies do not accommodate to investors as those in Vietnam, whose population is smaller than Indonesia's. Obviously, Nigeria is serving as an alternative for investment, increasing its GDP and creating a favorable public perception of free trade
EXPERIENCE ECONOMY AND DIGITAL MARKETING STRATEGIES IN ENHANCING HOTEL COMPETITIVENESS
No full textConsumers are increasingly seeking memorable experiences, not only standard hotel services, but also driving intense competition in West Java's hospitality industry. Although several strategies have been implemented, a literature gap remains in relation to the role of customer engagement as a mediating variable between strategy and hotel competitiveness. Therefore, this study aims to analyze the effect of experience economy and digital marketing strategies on hotel competitiveness, both directly and through customer engagement. The research covers 320 three- to five-star hotels in West Java, with an estimated annual guest population of 57,600. A total of 400 respondents were selected using Slovin's formula, which incorporates a 5% margin of error and employs a multistage sampling approach. Data was analyzed using the SEM-PLS method. The results indicate that both strategies significantly enhance hotel competitiveness, both directly and indirectly, through the partial mediating role of customer engagement. These findings underscore the importance of combining experiential and digital approaches to foster a deeper emotional connection with customers and gain a competitive edge. This study contributes to the theoretical development of hospitality management. It also provides practical insights for hotel managers in West Java to enhance their competitiveness by implementing experience-driven and digitally oriented strategies tailored to meet customer expectations.Consumers are increasingly seeking memorable experiences, not only standard hotel services, but also driving intense competition in West Java's hospitality industry. Although several strategies have been implemented, a literature gap remains in relation to the role of customer engagement as a mediating variable between strategy and hotel competitiveness. Therefore, this study aims to analyze the effect of experience economy and digital marketing strategies on hotel competitiveness, both directly and through customer engagement. The research covers 320 three- to five-star hotels in West Java, with an estimated annual guest population of 57,600. A total of 400 respondents were selected using Slovin's formula, which incorporates a 5% margin of error and employs a multistage sampling approach. Data was analyzed using the SEM-PLS method. The results indicate that both strategies significantly enhance hotel competitiveness, both directly and indirectly, through the partial mediating role of customer engagement. These findings underscore the importance of combining experiential and digital approaches to foster a deeper emotional connection with customers and gain a competitive edge. This study contributes to the theoretical development of hospitality management. It also provides practical insights for hotel managers in West Java to enhance their competitiveness by implementing experience-driven and digitally oriented strategies tailored to meet customer expectations
PENDAMPINGAN DIGITALISASI PEMASARAN PRODUK USAHA DONAT SINGKONG DI KAMPUNG CAHAYA, SETIABUDI, JAKARTA SELATAN
No full textKegiatan Pengabdian Masyarakat Tahun 2024 di Kampung Cahaya di Kawasan Setia Budi, Jakarta Selatan masih belum selesai terutama untuk penyempurnaan label produk dan pemasaran produk donat singkong. Label produk sudah mendapatkan izin edar P-IRT dan belum mendapatkan legalitas untuk informasi nilai gizi. Selain itu pemasaran produk masih dilakukan secara tradisional melalui penjualan door to door dan terbatasnya segmen pelanggan. Untuk itu diperlukan penambahan label informasi produk yang lebih terstandar dan cara pemasaran yang lebih efektif dengan pemanfaatan pemasaran digital. Tujuan dari kegiatan ini adalah memberikan pendampingan dalam pembuatan label produk terutama informasi nilai gizi dan pendampinngan pemasaran digital sederhana untuk produk donat singkong di Kampung Cahaya, Setiabudi, Jakarta Selatan. Metode pelaksanaan dari kegiatan ini meliputi sosialisasi, praktek kerja lapangan dan pendampingan di mitra dengan langkah kegiatan berupa perencanaan, pelaksanaan dan evaluasi setiap tahapan kegiatan. Hasil dari kegiatan yaitu penambahan nilai informasi nilai gizi pada label produk, pembuatan instagram dan WhatsApp Business untuk promosi produk. Nilai gizi per 100gram donat singkong yaitu protein 3 gram, lemak pangan 6 gram dan karbohidrat 17 gram sedangkan hasil pemasaran digital melalui konten dari IG Donat Kampung Cahaya yaitu terdapat 5.294 tayangan iklan, dan iklan dilihat 4.963 kali olah pengguna instagram lain dan konten iklan menjangkau 3.873 profil
PENGARUH PROFITABILITAS, LEVERAGE, DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE
No full textTaxes are binding and must be met by every individual or state entity. Taxes play a crucial role in increasing national income, which is directly related to national growth. Therefore, it is necessary to examine the factors that influence tax evasion. This research investigates the influence of profitability, leverage, and capital intensity on tax avoidance among transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The sample was selected using a purposive sampling technique, resulting in 12 companies over a three-year observation period (36 data points). The data was analyzed using multiple linear regression. Several assumptions were met, including freedom from multicollinearity, identical residuals, independence, and a normal distribution. The normality assumption was not met, necessitating outlier elimination. After conducting an outlier elimination process, the final dataset consisted of 33 observations. The findings reveal that both profitability and leverage have a positive impact on tax avoidance, whereas capital intensity does not exhibit a statistically significant effect.Taxes are binding and must be met by every individual or state entity. Taxes play a crucial role in increasing national income, which is directly related to national growth. Therefore, it is necessary to examine the factors that influence tax evasion. This research investigates the influence of profitability, leverage, and capital intensity on tax avoidance among transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The sample was selected using a purposive sampling technique, resulting in 12 companies over a three-year observation period (36 data points). The data was analyzed using multiple linear regression. Several assumptions were met, including freedom from multicollinearity, identical residuals, independence, and a normal distribution. The normality assumption was not met, necessitating outlier elimination. After conducting an outlier elimination process, the final dataset consisted of 33 observations. The findings reveal that both profitability and leverage have a positive impact on tax avoidance, whereas capital intensity does not exhibit a statistically significant effect
PENGARUH WORK LIFE BALANCE DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI
No full textKunci utama keberhasilan organisasi dalam mencapai tujuannya yaitu dengan adanya pengelolaan sumber daya manusia yang efektif. Penelitian ini bertujuan mengkaji pengaruh work life balance dan disiplin kerja terhadap kinerja pegawai dengan kepuasan kerja sebagai variabel mediasi. Lokasi penelitian ini dilakukan di RS PKU Muhammadiyah Rodliyah Achid Moga Pemalang. Studi ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data probability sampling dengan metode random sampling. Sebanyak 134 pegawai dijadikan responden melalui penyebaran angket yang dianalisis menggunakan SmartPLS dengan model SEM-PLS. Hasil studi menujukkan bahwa: 1) work life balance tidak berpengaruh terhadap kinerja pegawai, 2) disiplin kerja berpengaruh positif terhadap kinerja pegawai, 3) work life balance berpengaruh positif terhadap kepuasan kerja, 4) disiplin kerja berpengaruh positif terhadap kepuasan kerja, 5) kepuasan kerja berpengaruh positif terhadap kinerja pegawai, 6) kepuasan kerja tidak mampu memediasi pengaruh work life balance terhadap kinerja pegawai, 7) kepuasan kerja mampu memediasi pengaruh disiplin kerja terhadap kinerja pegawai. Temuan hasil penelitian menjadi pengembangan teori dan rekomendasi praktis bagi manajemen dalam pengambilan keputusan untuk mengembangkan organisasi di RS PKU Muhammadiyah Rodliyah Achid Moga Pemalang.
Keywords: human resource management (HRM), work life balance, work discipline, job satisfaction and employee performance
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KOTA TIDORE KEPULAUAN
No full textThis study aims to determine the effect of education level, business scale, income, business age, and accounting knowledge on the use of accounting information in MSMEs in Tidore Islands City. This type of research is quantitative research and uses primary data in the form of questionnaires from MSME actors in Tidore Islands City and also secondary data in the form of MSME development data obtained from the Department of Industry, Trade, Cooperatives and SMEs of Tidore Islands City. The number of samples used was 376 respondents with a simple random sampling method and the method for determining the number of samples using the Slovin formula. The variables used consisted of education level, business scale, business income, business age, accounting knowledge as independent variables and the use of accounting information as the dependent variable. The regression model used in this study is multiple linear regression. The results showed that education level, business scale, income, and accounting knowledge did not affect the use of accounting information. While business age had a positive effect on the use of accounting information.
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.This study aims to determine the effect of education level, business scale, income, business age, and accounting knowledge on the use of accounting information in MSMEs in Tidore Islands City. This type of research is quantitative research and uses primary data in the form of questionnaires from MSME actors in Tidore Islands City and also secondary data in the form of MSME development data obtained from the Department of Industry, Trade, Cooperatives and SMEs of Tidore Islands City. The number of samples used was 376 respondents with a simple random sampling method and the method for determining the number of samples using the Slovin formula. The variables used consisted of education level, business scale, business income, business age, accounting knowledge as independent variables and the use of accounting information as the dependent variable. The regression model used in this study is multiple linear regression. The results showed that education level, business scale, income, and accounting knowledge did not affect the use of accounting information. While business age had a positive effect on the use of accounting information