Journals Faculty of Economics and Business (Univ. Lampung)
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PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK: PERAN PENALARAN MORAL SEBAGAI VARIABEL MODERASI
Get PDFImplementation of regional autonomy based on Law no. 32 of 2004 had a significant impact on the procedure for preparing the Regional Revenue and Expenditure Budget (APBD). A performance-based budgeting system enables local governments to identify and define performance indicators that are relevant to local conditions, so that budgeting can focus more on achieving the expected results. However, problems arise when the involvement of various parties increases in the budget preparation process. This study aims to analyze the effect of budgetary participation on budgetary slack in the management of the district government budget. South Lampung by using the role of moral reasoning as a moderating variable.
This research is a quantitative research with a survey method using a questionnaire as a data collection medium which is distributed directly to apparatus directly involved in district budgeting. South Lampung. Sampling using purposive sampling, and obtained as many as 53 participants. The method of data analysis and hypothesis testing used is Structural Equation Modeling (SEM) using the WrapPls 7.0 software analysis tool. The results of this study indicate that budgetary participation has a positive effect on budgetary slack in district government budget management. South Lampung, On the other hand, the role of moral reasoning is proven to be able to moderate the relationship between budgetary participation and budgetary slack.Pemberlakuan otonomi daerah berdasarkan UU No. 32 Tahun 2004 memiliki dampak yang signifikan terhadap prosedur penyusunan Anggaran Pendapatan dan Belanja Daerah (APBD). Sistem anggaran berbasis kinerja memungkinkan pemerintah daerah untuk mengidentifikasi dan menetapkan indikator kinerja yang relevan dengan kondisi setempat, sehingga penyusunan anggaran dapat lebih fokus pada pencapaian hasil yang diharapkan. Akan tetapi, masalah muncul ketika pada proses penyusunan anggaran adanya peningkatan keterlibatan berbagai pihak. Penelitian ini bertujuan menganalisis pengaruh partisipasi anggaran terhadap budgetary slack pada pengelolaan anggaran Pemerintah Kab. Lampung Selatan dengan menggunakan peran penalaran moral sebagai variabel moderasi.
Penelitian ini merupakan penelitian kuantitatif dengan metode survei menggunakan kuesioner sebagai media pengumpulan data yang disebarkan secara langsung kepada Aparatur yang terlibat langsung dalam penganggaran Kab. Lampung Selatan. Pengambilan sampel menggunakan purposive sampling, dan didapatkan sebanyak 53 partisipan. Motode analisis data dan pengujian hipotesis yang digunakan adalah Structural Equation Modelling (SEM) dengan menggunakan alat analisis software WrapPls 7.0. Hasil penelitian ini menunjukkan bahwa partisipasi anggaran berpengaruh positif terhadap budgetary slack pada pengelolaan anggaran pemerintah Kab. Lampung Selatan, Disisi lain, peran penalaran moral terbukti mampu memoderasi hubungan antara partisipasi anggaran dan budgetary slack
PENGARUH KEPEMILIKAN ASING DAN FAKTOR LAINNYA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL
Get PDFThis study aims to examine the effect of foreign ownership,institutional ownership, leverage, and the size of the board ofdirectors on the disclosure of corporate social responsibility.The population used is mining companies listed on the IndonesiaStock Exchange (IDX) for 2016-2020 with a sample that has beenselected using the purposive sampling method. The total sampleanalyzed was 61 companies using multiple linear regressionanalysis with the help of SPSS 25. The results showed that the sizeof the board of directors has a positive effect on the disclosure ofcorporate social responsibility. Foreign ownership, institutionalownership, and leverage have no effect on the disclosure ofcorporate social responsibility
ANALISIS DETERMINAN REALISASI PENANAMAN MODAL ASING DI INDONESIA PERIODE 2000Q1:2022Q4
Get PDFAs a developing country, foreign investment plays an important role in developing the economy in Indonesia. It can increase economic growth, create jobs, and open up pathways for the transfer of technology and knowledge from abroad. This study aims to examine the factors that can affect the realization of foreign investment in Indonesia. The variables that will be used in the analysis of this study consist of foreign investment realization, economic growth rate, natural resources, labor force and real exchange rate. This research will use the Error Correction Model method as a research analysis tool. According to the results of short-term analysis, natural resources can affect the realization of foreign investment into Indonesia positively and significantly. In addition, real exchange rate depreciation can also encourage an increase in realized foreign investment in Indonesia. According to the results of long-term analysis, economic growth rate, natural resources, labor force and real exchange rate are known to have a significant positive influence on the realization of foreign investment in Indonesia
MAMPUKAH STRUKTUR MODAL MEMEDIASI PENGARUH CEO NARCISSISM DAN OVERCONFIDENCE TERHADAP KINERJA PERUSAHAAN?
Get PDFCEOs in corporations may not always employ logical reasoning when making decisions and may be swayed by personal characteristics such as overconfidence and narcissism. The decisions made by CEOs ultimately affect the company's performance. This study examines how CEO overconfidence and narcissism affect firm performance in the presence of capital structure variables. The study surveyed 39 infrastructure companies listed on the Indonesia Stock Exchange between 2017 and 2021, totaling 175 observations. The data were analyzed using Stata 16 to test the direct effect, and indirect effects were tested using the Sobel test. Results indicate that neither CEO overconfidence nor narcissism has a significant impact on a firm's performance, as measured by ROA or ROE. Furthermore, CEO narcissism has no impact on firm performance mediated by capital structure, while capital structure can mediate the effect of CEO overconfidence on ROA but not on RO
PENGARUH DESENTRALISASI FISKAL DAN TENAGA KERJA BERIJAZAH SMA TERHADAP PEREKONOMIAN KABUPATEN KOTA PROVINSI LAMPUNG
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Desentralisasi fiskal dan pertumbuhan ekonomi merupakan dua bahasan utama yang terus menjadi pembahasan. Kedua topik ini seperti tidak habis diteliti mengingat hubungan penting antara keduanya. Hubungan tersebut lebih spesifik diteliti dalam ranah ekonomi yaitu apakah desentralisasi fiskal berpengaruh positif ataukah berpengaruh negatif terhadap pertumbuhan ekonomi. Memang dari berbagai penelitian mengenai desentralisasi fiskal dan pertumbuhan ekonomi yang telah dilakukan sebelumnya terdapat hasil yang berbeda. Penelitian ini bertujuan untuk menganalisis pengaruh desentralisasi fiskal dan tenaga kerja berijazah SMA terhadap pertumbuhan ekonomi Kabupaten dan Kota di Provinsi Lampung secara parsial dan keseluruhan.
Data yang digunakan dalam penelitian adalah data sekunder dari 3 daerah di Provinsi Lampung periode 2016-2020. Pengujian hipotesis dilakukan dengan metode Analisis Regresi Data Panel dengan menggunakan program Eviews 10.0 untuk menganalisis pengaruh Desentralisasi Fiskal dan Tenaga Kerja Berijazah SMA terhadap Pertumbuhan Ekonomi Kabupaten dan Kota di Provinsi Lampung. Uji yang digunakan adalah uji Chow, uji Hausman, uji t dan uji F.
Hasil Uji Chow menunjukkan bahwa metode fixed effect lebih baik dari metode common effect yang digunakan dalam penelitian ini. Hasil Uji Hausman menunjukkan bahwa metode random effect lebih baik digunakan daripada metode fixed effect dalam penelitian ini sehingga model yang digunakan adalah random effect . Analisis data menunjukkan bahwa Desentralisasi Fiskal sisi Pengeluaran dan Tenaga Kerja berijazah SMA secara bersama berpengaruh positif dan signifikan terhadap Pertumbuhan Ekonomi Kabupaten dan Kota di Provinsi Lampung. Secara parsial, Desentralisasi Fiskal sisi Pengeluaran, dan Tenaga Kerja berpengaruh positif dan signifikan terhadap Pertumbuhan Ekonomi Kabupaten dan Kota di Provinsi Lampung.
Kata Kunci : Desentralisasi Fiskal, Tenaga Kerja, Pertumbuhan Ekonomi, dan Data Panel
Pengaruh Word of Mouth dan Social Media Activities Terhadap Minat Beli Konsumen Menantea Jawa Barat
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Modernization era has changed many aspects including business aspect, especially in food and beverages industry. Competition is also increasing along with the emergence of brands or food and beverage products in Indonesia. So it takes the ability to survive and compete in the market, one of which is by maintaining buying interest from consumers. This research was conducted with the aim of examining the influence of Word of Mouth and Social Media Activities on the Buying Interests of Menantea Consumers in West Java. This research is a quantitative research with data collection techniques through questionnaires. The specified population is all people in the area of West Java. By using a sampling technique, namely purposive sampling, the sample in the study was 180 people with various different backgrounds. In the research process, the analysis was carried out using the Multiple Linear Regression Analysis technique with the help of SPSS software. Based on the analysis that has been done, the results show that Word of Mouth and Social Media Activities individually or partially affect consumer buying interest.
Key words: Word of Mouth, Social Media Activities, Purchase Intention.Abstrak
Perkembangan jaman menyebabkan berbagai perubahan di segala aspek termasuk aspek bisnis, khususnya pada bidang food and beverage. Persainganpun juga semakin meningkat seiring munculnya brand atau produk makanan minuman di Indonesia. Sehingga dibutuhkan kemampuan untuk bisa bertahan dan bersaing di pasar, salah satunya dengan mempertahankan minat beli dari konsumen. Penelitian yang dilakukan ini memiliki tujuan yaitu untuk menguji pengaruh dari Word of Mouth dan Social Media Activities terhadap Minat Beli Konsumen Menantea di Jawa Barat. Penelitian ini merupakan penelitian kuantitatif dengan teknik pengumpulan data melalui kuesioner. Populasi yang ditetapkan yaitu seluruh masyarakat di daerah Jawa Barat. Dengan menggunakan teknik pengambilan sampel yaitu purposive sampling, maka didapatkan sampel dalam penelitian berjumlah 180 orang dengan berbagai latar belakang yang berbeda. Pada proses penelitian, analisis dilakukan dengan menggunakan teknik Analisis Regresi Linear Berganda dengan bantuan software SPSS. Berdasakan analisis yang telah dilakukan, didapatkan hasil yaitu Word of Mouth dan Social Media Activities secara masing-masing atau parsial berpengaruh terhadap minat beli konsumen.
Kata kunci: Word of Mouth, Social Media Activities, Minat Beli
PRODUK ASING DAN PRODUK LOKAL PADA PERDAGANGAN ELEKTRONIK LINTAS BATAS: SEBUAH KERANGKA KONSEPTUAL
No full textWe aim to add value to the ongoing inconsistencies by extracting models from past studies and building an overarching framework for understanding the purchase intentions of foreign and domestic products in the cross-border electronic commerce (CBEC) context. We review significant works in various disciplines and systematically extend abstractions from diverse models and theories toward iterative methods. We deconstruct and (re)construct them into the framework. We identify the importance of segmenting consumer engagement with global-local discourses and screen samples not engaging with the country of origin (COO) discussions. We pinpoint the significance of the underlying theories of social class, rational choice, social identity, COO, substitute versus complementary, schema, consumer culture, adaptive structuration, and the unified theory of acceptance and use of technology. We highlight the urgency of drawing from multidisciplinary approaches to acknowledge the complex relationship between constructs of product types, social class, ethnocentrism, informedness, benefits, perceived risks, and the purchase intention of domestic and foreign products. Researchers should refine models based on consumer segments and test the framework to examine its usability. Policymakers and international marketers can refine policies and strategies by incorporating the framework's critical success factors. We fill the wide research gap in international marketing and information systems literature by offering an integrative approach that broadens our understanding of foreign versus domestic product controversies.Artikel ini bertujuan untuk membangun kerangka konseptual dari hasil penelitian yang selama ini tidak konsisten mengenai niat beli produk asing dan lokal. Artikel ini mengekstraksi model dari studi-studi sebelumnya untuk memahami niat beli produk asing dan lokal dalam konteks perdagangan elektronik lintas batas (Cross-Border E-Commerce). Metode penelitian dilakukan dengan meninjau sejumlah artikel penting dalam berbagai disiplin ilmu secara sistematis, memperluas abstraksi dari berbagai model dan teori secara iteratif, mendekonstruksi dan membangun kembali menjadi kerangka konseptual. Artikel ini menemukan pentingnya segmentasi keterlibatan konsumen dengan wacana global-lokal dan pentingnya sejumlah konsep yang mendasari topik ini seperti teori kelas sosial, teori pilihan rasional, teori identitas sosial, konsep negara asal (country of origin), substitusi versus komplementer, teori skema, teori budaya konsumen, teori strukturasi adaptif, dan teori penerimaan dan penggunaan teknologi. Artikel ini menyimpulkan urgensi pendekatan multidisiplin untuk memahami hubungan kompleks antara konstruk jenis produk, kelas sosial, etnosentrisme, informasi, manfaat, risiko yang dirasakan, dan niat pembelian produk dalam dan luar negeri. Penelitian selanjutnya sebaiknya menyempurnakan model dan mengujinya untuk memeriksa kebermanfaatan kerangka konseptual ini. Pembuat kebijakan dan pemasar internasional dapat memanfaatkan kerangka konseptual ini untuk menyempurnakan strateginya dengan memperhatikan faktor-faktor penentu keberhasilan pemasaran produk asing dan lokal pada model ini. Penelitian ini mengisi kesenjangan penelitian dalam literatur pemasaran internasional dan literatur sistem informasi dengan menawarkan pendekatan integratif yang memperluas pemahaman peneliti tentang kontroversi produk asing versus produk lokal
Komitmen Organisasional Karyawan Indomaret Di Bojonegoro ditinjau dari Keadilan Organisasional, Kepuasan Kerja dan Trust
Get PDFOrganizational Commitment is an important issue for a company to improve. The level of Organizational Commitment can affect how much employees intend to stay in the organization. This study aims to examine the effect of justice felt by employees (organizational justice) and job satisfaction in the organization which will have an impact on the desire to survive in the organization (Organizational Commitment). This study also analyzes Trust as a moderating variable. This study uses a quantitative approach with a survey method, using primary data from 79 employees where data is obtained using a questionnaire distributed to employees of PT. Indomarco Prismatama (Indomaret) in Bojonegoro. The sampling procedure was carried out by purposive sampling method, on employees of Indomaret in Bojonegoro area and positions not as store heads. The research uses Smart PLS 3.0 software to facilitate data analysis techniques. The results of this study show that organizational justice has a positive and significant effect on Organizational Commitment, job satisfaction has a significant positive effect on Organizational Commitment. Trust as moderation does not moderate the effect of organizational fairness on organizational commitment, nor does trust moderate the effect of job satisfaction on organizational commitmentKomitmen organisasional menjadi isu yang penting ditingkatkan bagi sebuah perusahaan. Tingkat komitmen organisasional dapat mempengaruhi seberapa besar niat karyawan untuk tetap bertahan di organisasi tersebut. Penelitian ini bertujuan untuk menguji pengaruh keadilan yang dirasakan karyawan serta kepuasan bekerja di organisasi yang akan berdampak pada keinginan bertahan pada organisasi tersebut. Penelitian ini juga menguji trust sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, menggunakan data primer dari 79 karyawan dimana data didapatkan dengan menggunakan kuesioner yang dibagikan kepada karyawan PT. Indomarco Prismatama (Indomaret) di Bojonegoro. Prosedur pengambilan sampel dilakukan dengan metode purposive sampling, pada karyawan Indomaret wilayah Bojonegoro dan posisi bukan sebagai kepala toko. Penelitian menggunakan perangkat lunak Smart PLS 3.0 untuk mempermudah teknik analisa data. Hasil penelitian ini menunjukkan bahwa keadilan organisasional berpengaruh secara positif dan signifikan terhadap komitmen organisasional, kepuasan kerja berpengaruh secara positif signifikan terhadap komitmen organisasional. Trust sebagai moderasi tidak memoderasi pengaruh keadilan organisasional terhadap komitmen organisasional, begitu pula Trust juga tidak memoderasi pengaruh kepuasan kerja terhadap komitmen organisasiona
PENCEGAHAN FRAUD DENGAN FRAUD CONTROL PLAN: KASUS PADA MANAJEMEN RUMAH SAKIT BLUD DI INDONESIA
Get PDFInternal Control is expected to be able to prevent and detect fraud. The Indonesian government uses the Government Internal Control System (SPIP). Management's understanding of SPIP is crucial to ensuring adequate SPIP is implemented in BLUDs. After SPIP is the Fraud Control Plan, both developed by BPKP and are expected to be able to carry out fraud deterrence in BLUD hospitals in Indonesia. According to IcekAjzen's theory of planned conduct, dishonesty has roots in the individual's psyche and goals. This research seeks to verify that hospital BLUD management understands SPIP management, has positive attitudes about behavior, has subjective standards, perceives that they influence their conduct, and intends to utilize FCP to avoid fraud. Indicators of fraud deterrence and FCP as new ideas are presented in this research. The study was conducted on management working in several BLUD hospitals in Indonesia. The results show that management's fraud prevention actions are based on its intention to implement a Fraud Control Plan
FAKTOR-FAKTOR INSTITUSIONAL YANG BERPENGARUH PADA NILAI PERUSAHAAN DAN KINERJA KEUANGAN PERUSAHAAN-PERUSAHAAN STARTUP DI NEGARA-NEGARA ASEAN
Get PDFThis research is motivated by the phenomenon of many start-up companies developing in ASEAN countries. This research aims to examine what factors can guarantee the success of startup companies, as assessed by financial performance and firm value. This research includes the variables of investor protection and capital market development as factors that influence the financial performance and firm value of startup companies in ASEAN countries. The data used is startup companies in ASEAN, namely Singapore, Indonesia, and Malaysia. The research data is in the form of financial reports of these companies for the last 5 years (2017-2021). The dependent variables in this research are financial performance (measured by return on invested capital and return on equity) and firm value as measured by Tobin's Q. The results of hypothesis testing show that statistically H1a is supported, meaning that investor protection in a country has a positive effect on the financial performance of startup companies. , whether measured by ROIC or ROE. Next, statistically H1b is supported, meaning that investor protection at the country level has a positive effect on the value of startup companies, as measured by Tobin's Q. Hypothesis testing also shows that statistically H2a is not supported, meaning that the development of a country's capital market has no effect on the company's financial performance. startups. Finally, the test shows that statistically H2b is not supported because capital market developments affect firm value in the opposite direction