Journals Faculty of Economics and Business (Univ. Lampung)
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The Relationship Between Absolute Poverty Income Inequality in Rural and Urban Areas in Indonesia: The Granger Causality Approach
Get PDFThis study aims to determine the relationship between poverty and inequality in rural and urban areas by using the Granger causality test approach. This research method uses the Granger causality test analysis tool with rural and urban areas as objects in all provinces in Indonesia with use data from thirty four province and period year from 2014 until 2020. The results of the Granger causality test for rural areas show that there is a realtionship unidirectional relationship between poverty and inequality, the relationship shows significant inequality that causes poverty in rural areas, that meaning in rural area absolute poverty happen because inequality income distribution, while the results of causality tests for urban areas show that there is no relationship at all between poverty and inequality in the urban areas. that meaning In urban areas no causality between absolute poverty and inequality income distribution, this result shows that poverty and inequality in urban areas do not contain a direct one way or two-way relationship
Implementasi Manajemen Strategi Melalui Balanced Scorecard Pada UMKM Amelia Snack Dan Cookies
Get PDFMSMEs, which had an essential role in the economy and employment, are still experiencing several obstacles. Proper strategic management is needed to overcome it. This paper aims to identify problems, formulate key performance indicators, and develop strategies using the balanced scorecard in one of the snack food SMEs in Bekasi. The business process formulation uses the flow of suppliers, inputs, processes, outputs, and customers (SIPOC). This study uses quantitative analysis by taking Amelia Snack dan Cookies as a research object. The primary data was sourced from pairwise comparison questionnaires and structured interviews with owners, direct observation, and supported by secondary data in the form of literature studies. Data processing is carried out by compiling.
Fishbone diagrams, key performance indicators, and a balanced scorecard consist of four targets: finance, learning and growth, customer, and internal business. The results showed that Amelia Snack and Cookies had a low level of balanced scorecard in the learning and growth perspective. In addition, it has good levels in the other three views. Formulating the right compensation package, the proper training, and integrated marketing can be done as a development strategy. Meanwhile, the integration of all perspectives is needed for sustainability strategy.
Keywords: balanced scorecard, MSMEs, performance measurement, strategic management
Abstrak
UMKM yang berperan penting dalam perekonomian dan penyerapan tenaga kerja masih mengalami beberapa kendala. Manajemen strategi yang tepat diperlukan untuk mengatasi hal tersebut. Paper ini bertujuan untuk mengidentifikasi permasalahan, merumuskan indikator kinerja utama, dan memformulasikan strategi dengan menggunakan balanced scorecard pada salah satu UMKM makanan ringan di wilayah Bekasi. Perumusan bisnis proses dilakukan dengan aliran supplier, input, process, output, dan customer (SIPOC). Penelitian ini menggunakan analisis kuantitatif den[1]gan mengambil objek penelitian yaitu UMKM Amelia Snack dan Cookies. Data yang digunakan merupakan data primer bersumber dari kuesioner pairwise comparison dan wawancara terstruktur dengan pemilik UMKM, observasi langsung, serta didukung oleh data sekunder berupa studi literatur. Metode pengolahan dan analisis data dilakukan dengan menyusun fishbone diagram, Indikator Kinerja Utama (IKU), dan balanced scorecard yang terdiri dari empat sasaran yaitu keuangan, pelanggan, internal bisnis, serta pertumbuhan dan pembelajaran. Hasil penelitian menunjukkan bahwa UMKM Amelia Snack dan Cookies memiliki tingkat balanced scorecard yang rendah pada perspektif pertumbuhan dan pembelajaran yaitu kepuasan dan kompetensi karyawan. Selain itu, memiliki tingkat baik dalam ketiga perspektif lainnya. Perumusan paket kompensasi yang tepat, pelatihan yang tepat, dan pemasaran terpadu dapat dilakukan sebagai strategi pengembangan UMKM. Sementara itu, integrasi semua perspektif diperlukan untuk strategi keberlanjutan UMKM Amelia Snack dan Cookies.
Kata kunci: balanced scorecard, manajemen strategi, pengukuran kinerja, UMKM
MSMEs, which had an essential role in the economy and employment, are still experiencing several obstacles. Proper strategic management is needed to overcome it. This paper aims to identify problems, formulate key performance indicators, and develop strategies using the balanced scorecard in one of the snack food SMEs in Bekasi. The business process formulation uses the flow of suppliers, inputs, processes, outputs, and customers (SIPOC). This study uses quantitative analysis by taking Amelia Snack dan Cookies as a research object. The primary data was sourced from pairwise comparison questionnaires and structured interviews with owners, direct observation, and supported by secondary data in the form of literature studies. Data processing is carried out by compiling.
Fishbone diagrams, key performance indicators, and a balanced scorecard consist of four targets: finance, learning and growth, customer, and internal business. The results showed that Amelia Snack and Cookies had a low level of balanced scorecard in the learning and growth perspective. In addition, it has good levels in the other three views. Formulating the right compensation package, the proper training, and integrated marketing can be done as a development strategy. Meanwhile, the integration of all perspectives is needed for sustainability strategy.
Keywords: balanced scorecard, MSMEs, performance measurement, strategic management
Abstrak
UMKM yang berperan penting dalam perekonomian dan penyerapan tenaga kerja masih mengalami beberapa kendala. Manajemen strategi yang tepat diperlukan untuk mengatasi hal tersebut. Paper ini bertujuan untuk mengidentifikasi permasalahan, merumuskan indikator kinerja utama, dan memformulasikan strategi dengan menggunakan balanced scorecard pada salah satu UMKM makanan ringan di wilayah Bekasi. Perumusan bisnis proses dilakukan dengan aliran supplier, input, process, output, dan customer (SIPOC). Penelitian ini menggunakan analisis kuantitatif den[1]gan mengambil objek penelitian yaitu UMKM Amelia Snack dan Cookies. Data yang digunakan merupakan data primer bersumber dari kuesioner pairwise comparison dan wawancara terstruktur dengan pemilik UMKM, observasi langsung, serta didukung oleh data sekunder berupa studi literatur. Metode pengolahan dan analisis data dilakukan dengan menyusun fishbone diagram, Indikator Kinerja Utama (IKU), dan balanced scorecard yang terdiri dari empat sasaran yaitu keuangan, pelanggan, internal bisnis, serta pertumbuhan dan pembelajaran. Hasil penelitian menunjukkan bahwa UMKM Amelia Snack dan Cookies memiliki tingkat balanced scorecard yang rendah pada perspektif pertumbuhan dan pembelajaran yaitu kepuasan dan kompetensi karyawan. Selain itu, memiliki tingkat baik dalam ketiga perspektif lainnya. Perumusan paket kompensasi yang tepat, pelatihan yang tepat, dan pemasaran terpadu dapat dilakukan sebagai strategi pengembangan UMKM. Sementara itu, integrasi semua perspektif diperlukan untuk strategi keberlanjutan UMKM Amelia Snack dan Cookies.
Kata kunci: balanced scorecard, manajemen strategi, pengukuran kinerja, UMKM
 
Komparasi Kinerja Keuangan dan Pelayanan Politeknik Kesehatan Kemenkes Malang Tahun 2019-2020
Get PDFThis study aims to analyze the comparison of the public service agency's financial and service performance in the era before and during the Covid-19 pandemic. This study examines finance and service empirically using the old method (Perdirjen PB PER-32/PB/2014) and the new method (Maturity Rating BLU). The sample used in this study is one of the public service agency under the ministry of health in the field of education (Polythecnic of Health Kemenkes Malang). The type of data used is primary and secondary data, and the data analysis used is descriptive. The results showed that there were differences in the measurement of financial and service performance between the Perdirjen PB-32/2014 and Maturity Rating BLU method, also the Covid-19 pandemic has not had major impact on the performance of the public service agency.
Abstrak
Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan dan pelayanan Badan Layanan Publik pada era sebelum dan selama pandemi Covid-19. Penelitian ini mengkaji keuangan dan jasa secara empiris menggunakan metode lama (Perdirjen PB PER-32/PB/2014) dan metode baru (Maturity Rating BLU). Sampel yang digunakan dalam penelitian ini adalah salah satu badan pelayanan publik di bawah kementerian kesehatan bidang pendidikan (Politeknik Kesehatan Kemenkes Malang). Jenis data yang digunakan adalah data primer dan data sekunder, analisis data yang digunakan adalah deskriptif. Hasil penelitian menunjukkan bahwa terdapat perbedaan pengukuran kinerja keuangan dan pelayanan antara metode Perdirjen PB-32/2014 dan Maturity Rating BLU, serta pandemi Covid-19 belum berdampak besar terhadap kinerja badan layanan publik.
Kata kunci: Kinerja Keuangan, Maturity Rating BLU, Badan Layanan Publik, Politeknik KemenkesThis study aims to analyze the comparison of the public service agency's financial and service performance in the era before and during the Covid-19 pandemic. This study examines finance and service empirically using the old method (Perdirjen PB PER-32/PB/2014) and the new method (Maturity Rating BLU). The sample used in this study is one of the public service agency under the ministry of health in the field of education (Polythecnic of Health Kemenkes Malang). The type of data used is primary and secondary data, and the data analysis used is descriptive. The results showed that there were differences in the measurement of financial and service performance between the Perdirjen PB-32/2014 and Maturity Rating BLU method, also the Covid-19 pandemic has not had major impact on the performance of the public service agency.
Abstrak
Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan dan pelayanan Badan Layanan Publik pada era sebelum dan selama pandemi Covid-19. Penelitian ini mengkaji keuangan dan jasa secara empiris menggunakan metode lama (Perdirjen PB PER-32/PB/2014) dan metode baru (Maturity Rating BLU). Sampel yang digunakan dalam penelitian ini adalah salah satu badan pelayanan publik di bawah kementerian kesehatan bidang pendidikan (Politeknik Kesehatan Kemenkes Malang). Jenis data yang digunakan adalah data primer dan data sekunder, analisis data yang digunakan adalah deskriptif. Hasil penelitian menunjukkan bahwa terdapat perbedaan pengukuran kinerja keuangan dan pelayanan antara metode Perdirjen PB-32/2014 dan Maturity Rating BLU, serta pandemi Covid-19 belum berdampak besar terhadap kinerja badan layanan publik.
Kata kunci: Kinerja Keuangan, Maturity Rating BLU, Badan Layanan Publik, Politeknik Kemenke
PENGARUH AKSI KORPORASI, EARNING VOLATILITY, DAN NILAI TUKAR TERHADAP STABILITAS HARGA SAHAM DI ERA PANDEMI COVID-19
Get PDFThis study aims to analyze the factors that affect stock price stability as proxied by the volatility of stock prices in the era of pandemic Covid-19. This research examines empirically by using the independent variable of corporate action which is proxied by dividend policy, earning volatility, and exchange rate. Meanwhile, the dependent variable in this study is stock price stability as proxied by stock price volatility. The sample used in this study is the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) for the period January-September 2020 with the purposive sampling method. The population used is 165 companies and a sample of 55 companies. The type of data used is secondary data, and data analysis uses descriptive statistics, classic assumption tests, multiple regression analysis, and hypothesis testing with SPSS 26.0 software. The results of this study indicate that the variable earnings volatility and exchange rates have no effect on stock price stability as proxied by stock price volatility, meanwhile corporate action proxied by dividend policy affects stock price stability as proxied by stock price volatility
PENGARUH STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Get PDFThe purpose of this study was to analyze the effect of capital structure on firm value in manufacturing companies on the Indonesia Stock Exchange. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2017, 2018, 2019 and 2020. The sample was selected using a purposive sampling method with a total of 20 companies. The data was obtained based on the publication of the Indonesia Stock Exchange (IDX). The variables used are capital structure as the independent variable, firm value as the dependent variable. Testing the first hypothesis, the effect of capital structure on firm value using simple linear regression. Testing the second hypothesis, the effect of capital structure on firm value with profitability as a mediator using linear regression. Testing the research hypothesis using a model test technique (path analysis) with the application tool SPSS (Statical Product and Service Solutions) version 21. The results of this study prove that the capital structure has a positive and significant effect on firm value
Daya Saing dan Foreign Direct Investment
Get PDFabroad and domestically. Incoming investment is affected by a country's daytime strength. Widespread investment encourages more competition and corrupt practices as many investors want to reduce the bureaucracy they face. However, in the investment market a high level of corruption also makes a country's economy unattractive. This study aims to analyze the effect of a country's competitiveness on the entry of Foreign Direct Investment in ASEAN. The variables used in this study are foreign investment, competitiveness, Corruption Perception Index, and political stability. The analytical method used is the Random Effect Model. This shows that state power is able to encourage direct foreign investment in a positive direction, as well as the Corruption Perception Index where the handling of the level of corruption will encourage the entry of Foreign Direct Investment. Political stability in this study does not have a significant effect, meaning that political shocks do not interfere with the entry of Foreign Direct Investment in ASEAN in the period 2010 to 2020
Perspective of Fraud Diamond Theory and Moral Reasoning as A Moderating Variable On Fraud In Village Fund Management D.I Yogyakarta
Get PDFLaw No. 6 of 2014 concerning Villages provides opportunities for village governments to empower their communities to be able to improve village development by managing village funds independently, but in practice there are several fraudulent actions so that the purpose of holding village funds becomes less effective. This study aims to analyze the motivation of a person to commit fraud in the management of village funds using the perspective of fraud diamond theory and the role of moral reasoning as a moderating variable.This research is quantitative research, and the data was collected with survey method using a questionnaire which is distributed directly to village government apparatus in D.I Yogyakarta. Sampling using probability sampling with cluster sampling technique, and obtained as many as 216 participants. The data analysis and hypothesis testing method used is Structural Equation Modeling (SEM) with WrapPls 7.0 software analysis tool.The results of analysis indicate the suitability of compensation has a positive effect on fraud, while organizational culture, competence, and internal control systems have a negative effect on fraud in village fund management. On the other hand, the role of moral reasoning could moderate the relationship between the perspective of fraud diamond theory and fraud.
Keywords: Fraud Diamond Theory, Village Fund Management, Moral Reasoning
Undang-undang No. 6 Tahun 2014 tentang Desa memberikan peluang kepada pemerintah desa untuk memberdayakan masyarakatnya agar mampu meningkatkan pembangunan desa dengan mengelola dana desa secara mandiri, akan tetapi pada pelaksanaannya terjadi beberapa tindakan fraud sehingga tujuan dari diselenggarakannya dana desa menjadi kurang efektif. Penelitian ini bertujuan menganalisis motivasi seseorang melakukan tindakan fraud pada pengelolaan dana desa dengan menggunakan persepektif fraud diamond theory dan 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 pemerintah Desa D.I Yogyakarta. Pengambilan sampel menggunakan probability sampling dengan teknik cluster sampling, dan didapatkan sebanyak 216 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 kesesuaian kompensasi berpengaruh positif terhadap fraud pada pengelolaan dana desa, sedangkan budaya organisasi, kompetensi, dan sistem pengendalian internal berpengaruh negatif terhadap fraud pada pengelolaan dana desa. Disisi lain, peran penalaran moral terbukti mampu memoderasi hubungan antara persepektif fraud diamond theory terhadap fraud.
Kata kunci: Fraud Diamond Theory, Pengelolaan Dana Desa, Penalaran MoralLaw No. 6 of 2014 concerning Villages provides opportunities for village governments to empower their communities to be able to improve village development by managing village funds independently, but in practice there are several fraudulent actions so that the purpose of holding village funds becomes less effective. This study aims to analyze the motivation of a person to commit fraud in the management of village funds using the perspective of fraud diamond theory and the role of moral reasoning as a moderating variable.This research is quantitative research, and the data was collected with survey method using a questionnaire which is distributed directly to village government apparatus in D.I Yogyakarta. Sampling using probability sampling with cluster sampling technique, and obtained as many as 216 participants. The data analysis and hypothesis testing method used is Structural Equation Modeling (SEM) with WrapPls 7.0 software analysis tool.The results of analysis indicate the suitability of compensation has a positive effect on fraud, while organizational culture, competence, and internal control systems have a negative effect on fraud in village fund management. On the other hand, the role of moral reasoning could moderate the relationship between the perspective of fraud diamond theory and fraud.
Keywords: Fraud Diamond Theory, Village Fund Management, Moral Reasoning
Undang-undang No. 6 Tahun 2014 tentang Desa memberikan peluang kepada pemerintah desa untuk memberdayakan masyarakatnya agar mampu meningkatkan pembangunan desa dengan mengelola dana desa secara mandiri, akan tetapi pada pelaksanaannya terjadi beberapa tindakan fraud sehingga tujuan dari diselenggarakannya dana desa menjadi kurang efektif. Penelitian ini bertujuan menganalisis motivasi seseorang melakukan tindakan fraud pada pengelolaan dana desa dengan menggunakan persepektif fraud diamond theory dan 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 pemerintah Desa D.I Yogyakarta. Pengambilan sampel menggunakan probability sampling dengan teknik cluster sampling, dan didapatkan sebanyak 216 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 kesesuaian kompensasi berpengaruh positif terhadap fraud pada pengelolaan dana desa, sedangkan budaya organisasi, kompetensi, dan sistem pengendalian internal berpengaruh negatif terhadap fraud pada pengelolaan dana desa. Disisi lain, peran penalaran moral terbukti mampu memoderasi hubungan antara persepektif fraud diamond theory terhadap fraud.
Kata kunci: Fraud Diamond Theory, Pengelolaan Dana Desa, Penalaran Moral
 
ANALISIS PENERAPAN GREEN ACCOUNTING ATAS PENGELOLAAN LIMBAH MEDIS PADA RUMAH SAKIT UMUM DAERAH Dr. HARYOTO LUMAJANG
Get PDFThis study aims to analyze how the implementation of green accounting for the management of medical waste in the Regional General Hospital dr. Haryoto Lumajang. The object of research is the Regional General Hospital dr. Haryoto Lumajang and the research method uses a qualitative method. Based on the results of the research are the costs incurred by the hospital associated with the management of medical waste. These costs are presented in the account of the similar and still has not been disclosed in a separate report from the report of the parent associated with the disclosure of environmental costs already incurred. Based by the concept of green accounting, this research provide information that may be considered by the hospital in the present and report reveals the cost of the environment, as well as how the measurement of environmental costs already incurred by the hospital for the management of medical waste that has been done
Hope Family Program : Can It Reduce Poverty and Increase Welfare in Indonesia?
No full textThe ultimate goal of development in developing countries is to reduce poverty that can be achieved through increasing welfare. Poverty is a multidimensional phenomenon that become a major challenge in all countries. To reduce poverty and increase community welfare, government intervention programs are needed. One of them is through the provision of cash assistance. The Conditional Cash Transfer program has been widely implemented in some countries. In Indonesia, this program is called the Family Hope Program (PKH). This cash transfer program has a lot of debate as an anti-poverty program. This research wants to see the impact of PKH on reducing poverty and increasing welfare in Indonesia. It used raw data from Susenas and analyzed by SEM-PLS method. The results of this research show that PKH has a negative-significant effect on poverty and a positive-significant impact on welfare in Indonesia. In addition, the results of the analysis also show that poverty has a negative-significant influence on people's welfare in Indonesia
ANALISIS PENERAPAN INFORMASI PENGUNGKAPAN CSR BESERTA FAKTOR- FAKTOR YANG MEMPENGARUHINYA BERDASARKAN TEORI AGENCY, LEGITIMASI, STAKEHOLDER DAN TEORI KONTRAK SOSIAL
Get PDFThis research explored the Application of Corporate Social Responsibility (CSR) Disclosure Information and the influencing Factors Based on Agency Theory, Legitimacy, Stakeholders and Social Contract Theory. The purpose of this study was to determine how much the composition of the board of commissioners, leverage ratio, profitability ratio and company size simultaneously and partially affects the disclosure of corporate social responsibility (CSR) information. The data used in this study was secondary data, namely data sourced from the Indonesia Stock Exchange. The main data sources used in this study were the company's annual report and the LQ30 company sustainability report, and the methods used in this study were quantitatively descriptive, that is, research that reveals the magnitude or smallness of the influence or the relationship between variables expressed in numbers, by collecting data that are supporting factors on the influence between the variables in question, then analyzed. The results showed that all independent variables, namely the composition of the board of commissioners, leverage ratio, profitability ratio and company size together had a significant influence on CSR. The composition variables of the board of commissioners had a significant influence on the disclosure of CSR information, while the variables of leverage ratio, profitability ratio, and company size did not have a significant influence on the disclosure of CSR information.
Keywords: Disclosure of CSR information, Composition of the Board of Commissioners, Leverage Ratio, Profitability Ratio, and Company Siz