Jurnal Fakultas Ekonomi Universitas Islam Lamongan
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LIQUIDITY RATIO ANALYSIS FOR FINANCIAL PERFORMANCE ASSESSMENT (CASE STUDY: UPK LANGGENG MAKMUR, PRINGAPUS DISTRICT, SEMARANG REGENCY)
Get PDFThis research aims to analyze liquidity ratios with the aim of being used as an assessment tool to financial performance at UPK Langgeng Makmur. This research uses a descriptive qualitative approach method. The data studied is in the form of UPK Langgeng Makmur's financial reports from 2019 to 2021. The standard used is the liquidity ratio standard according to Kasmir. From the results of calculating the average liquidity ratio, the financial performance condition of UPK Langgeng Makmur is said to be good. From the calculation of the current ratio from 2019 to 2021, it can be said to be good, although everything is still below the standard current ratio, namely 200%, but it is still said to be good because it is not less than 150%. Meanwhile, according to quick ratio calculations in 2019 and 2020 it was declared "very good" because it was above the standard ratio, namely 150%, but in 2021 it decreased slightly and was below the standard ratio but not less than 100% so it could still be said to be "good". And according to the calculation of the cash ratio and inventory to net working capital in the three years, the financial performance was said to be "very good" because it was far above the standard ratiomeasure. The general conclusion of this research is that the financial performance in 2019 to 2021 at UPK Langgeng Makmur can be said to be good and not too bad because all ratio calculations show good percentage
Media Exposure, Environmental Performance, Company Size And Its Influence On Carbon Emission Disclosure
Get PDFThis study aims to determine the influence of media exposure, environmental performance, and company size on mining companies listed on the Indonesia Stock Exchange. This study has the quantitative nature of causality. The population contained in this study is companies in the mining sector listed on the Indonesia Stock Exchange which were then obtained as many as 36 companies. The technique used in the sampling process in this study was purposive sampling which in the end obtained 12 companies that had met the criteria. The method that researchers use is to use the PLS method to test the influence of research variables using SmartPLS 4 software. This result shows that media exposure has a significant effect on carbon emission disclosure, environmental performance has a significant effect on carbon emission disclosure, and company size has a significant effect on carbon emission disclosure
Financial Accounting Financial Accounting Strategy for Sustainable Development of MSMEs in Indonesia: MSMEs, Financial Accounting, Digital Transformation
No full textMicro, Small, and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy, but face complex challenges in financial accounting management. This research aims to analyze financial accounting strategies for sustainable development of MSMEs in Indonesia. The research method employs a qualitative library research approach by exploring various literature, documents, and related research. The research results reveal that the majority of MSMEs still use traditional accounting systems with limited digital infrastructure and literacy. The study identifies four critical dimensions in financial accounting transformation: digital technology, human resource development, regulatory frameworks, and sustainable empowerment strategies. The developed strategy model offers an adaptive approach capable of accommodating the diversity of MSME characteristics. Findings indicate that digital technology integration, continuous training, and ecosystem support can significantly improve MSME financial performance. The research recommends building integrated digital platforms, comprehensive incentive policies, and multi-stakeholder collaboration to drive MSME financial accounting transformation
THE ROLE OF MOTIVATION AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE
Get PDFThis study examines the effect of motivation and organizational culture on the performance of employees of the Makassar Customs Inspection and Service Board. With a sample of 96 respondents, data analysis was performed using multiple linear regression. The results show that motivation and organizational culture have a significant impact on individual and collective performance. These findings confirm the central role of motivation and organizational culture in growing staff, especially in the customs and excise sector. The holistic approach of this study combines these key variables and provides a comprehensive view of the variables that influence employee performance. The significance of this research focuses on the need to improve the efficiency of the public sector, while its impact includes practical guidance for organizational managers and a contribution to advanced research in the field of public HRM.This study examines the effect of motivation and organizational culture on the performance of employees of the Makassar Customs Inspection and Service Board. With a sample of 96 respondents, data analysis was performed using multiple linear regression. The results show that motivation and organizational culture have a significant impact on individual and collective performance. These findings confirm the central role of motivation and organizational culture in growing staff, especially in the customs and excise sector. The holistic approach of this study combines these key variables and provides a comprehensive view of the variables that influence employee performance. The significance of this research focuses on the need to improve the efficiency of the public sector, while its impact includes practical guidance for organizational managers and a contribution to advanced research in the field of public HRM
The Budget Role In Determining Rates For Balangan District Health Center Services: THE BUDGET ROLE IN DETERMINING RATES FOR BALANGAN DISTRICT HEALTH CENTER SERVICES
No full textThe Budgeting or preparing a good budget is important in managing a health center. A well-planned budget can run community health center operations effectively and efficiently. This research has a high level of urgency because it will provide an understanding of the influence of budgeting and ability to pay in determining service rates at Community Health Centers. This information is important for local governments, health institutions and the community in developing policies that support the accessibility and sustainability of health services in the Balangan Regency area. Qualitative methods are used to obtain an accurate picture of the influence of budgeting and ability to pay in determining service rates, namely using observational data collection techniques, interviews with relevant stakeholders and reviewing documents. Determining rates for Puskesmas services in the Balangan Regency area is greatly influenced by the budget allocated for operational activities and health services, the patient's financial capabilities, budgeting and the patient's ability to pay interact with each other in determining service ratesThe Budgeting or preparing a good budget is important in managing a health center. A well-planned budget can run community health center operations effectively and efficiently. This research has a high level of urgency because it will provide an understanding of the influence of budgeting and ability to pay in determining service rates at Community Health Centers. This information is important for local governments, health institutions and the community in developing policies that support the accessibility and sustainability of health services in the Balangan Regency area. Qualitative methods are used to obtain an accurate picture of the influence of budgeting and ability to pay in determining service rates, namely using observational data collection techniques, interviews with relevant stakeholders and reviewing documents. Determining rates for Puskesmas services in the Balangan Regency area is greatly influenced by the budget allocated for operational activities and health services, the patient's financial capabilities, budgeting and the patient's ability to pay interact with each other in determining service rates
ANALYSIS OF REGIONAL FINANCIAL INDEPENDENCE OF BENGKALIS DISTRICT GOVERNMENT IN THE IMPLEMENTATION OF AUTONOMY AREA
Get PDFThis research aims to analyze the influence of balancing funds, local original income (PAD), and capital expenditure on regional financial independence in Bengkalis Regency for the 2013-2022 period. A quantitative approach is used with APBD budget realization report data. The sample in the form of a budget realization report for Bengkalis Regency for 2013-2022 was analyzed using multiple linear regression with the OLS method using the Eviews 10 program. The results show that balancing funds have a significant negative effect on regional financial independence, while PAD has a significant positive effect. Capital expenditure has a positive but not significant effect. Simultaneously, balancing funds, PAD, and capital expenditure influence regional financial independence in Bengkalis Regency. This means that the level of regional financial independence can be explained by these three variables
ANALYSIS OF FINANCIAL DISTRESS AND BANKRUPTCY OF PT GARUDA INDONESIA TBK
Get PDFThe research uses five bankruptcy prediction models, namely Altman, Springate, Grover, Zmijewski, and Ohlson. The research complements this with an independent samples t-test. The results of the analysis prove that the company is experiencing financial distress. Accuracy tests show that the Zmijewski method produces the highest accuracy rate of 80%, followed by Springate (60%), Grover (60%), Altman (50%), and Ohlson (40%). Based on the independent sample t-test, there are significant differences between the Altman and Springate, Altman and Zmijewski, Altman and Ohlson, Springate and Zmijewski, Springate and Ohlson, Grover and Zmijewski, and Grover and Ohlson methods, but there is no real difference between the Altman and Grover, Springate and Grover, and Zmijewski and Ohlson
THE INFLUENCE OF LEADERSHIP STYLE MANAGEMENT AND COMPENSATION ON PERFORMANCE FOR CONTRACT EMPLOYEES AT LEMBANG HOSPITAL
Get PDFThe purpose of this research is to determine the influence of leadership style management and compensation on performance for contract employees at Lembang Regional Hospital. A quantitative approach was used in this research with 207 employees as respondents. This journal discusses an introduction consisting of problem background, problem formulation, objectives and theoretical review. Another aim of this journal is to answer the hypothesis proposed in this research. Data was collected using questionnaires and quantitative analysis which was processed using SPSS. The results obtained in this research are that leadership style and compensation have a significant influence on the performance of contract employees at Lembang Regional Hospital
ANALYSIS OF THE INFLUENCE OF PRICE, HALAL AWARENESS, HALAL LABELS ON THE DEMAND FOR HALAL FOOD AND BEVERAGE PRODUCTS IN TRUNOJOYO SQUARE, SAMPANG
Get PDFThis study aims to analyze the effect of price, halal awareness, and halal labels on the demand for halal food and beverage products in Alun-alun Trunojoyo Sampang as an effort to increase halal awareness of the community, especially traders. Given that the first stage of mandatory halal is applied to food and beverage products, as well as service products until the final deadline, namely October 17, 2024. The variables used in this study are price, halal awareness, and halal labels. The sample in this study used a purposive sampling technique with the criteria, people who have purchased halal food and beverage products in the Alun-alun Trunjoyo Sampang area. The number of samples was 100 respondents. Data analysis used Multiple Linear Regression. The results of this study indicate that price has a negative effect on the demand for halal food and beverage products, while halal awareness and halal labels have a significant positive effect on the demand for halal products
CYBERLOAFING MECHANISM: THE IMPACT OF WORKLOAD, SELF-CONTROL, AND JOB STRESS ON CIVIL SERVANT PERFORMANCE
Get PDFHow influential are workload, self-control, and job stress on performance, considering cyberloafing as a mediating variable? The research method uses quantitative descriptive analysis techniques based on secondary and primary data obtained through questionnaires with a Likert scale approach. This study uses the SmartPLS version 4.1 analysis tool with PLS-SEM. The results of the study Workload, self-control have a positive and significant effect on performance, stress has a negative and significant effect on performance, then workload, self-control have a negative and significant effect on cyberloafing, while work stress has a positive and significant effect on cyberloafing, cyberloafing has a negative and significant effect on performance, cyberloafing significantly mediates the effect of workload on performance, cyberloafing significantly mediates the effect of self-control on the performance of civil servants, and cyberloafing significantly mediates the effect of stress on performance