Journals Faculty of Economics and Business (Univ. Lampung)
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PENGARUH RISK MANAGEMENT DISCLOSURE TERHADAP KINERJA PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI
Full text linkPenelitian ini bertujuan untuk mengetahui pengaruh risk management disclosure terhadap kinerja perusahaan dan kepemilikan institusional sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dengan menggunakan teknik purposive sampling pada perusahaan keuangan non-perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2018 – 2022. Penelitian ini menggunakan analisis data panel dengan model estimasi Metode Driscoll-Kraay dan Feasible Generalized Least Square (FGLS). Hasil penelitian menunjukkan risk management disclosure berpengaruh positif dan signifikan terhadap kinerja perusahaan. Selain itu, hasil penelitian juga menunjukkan kepemilikan institusional sebagai variabel moderasi memperkuat hubungan antara risk management disclosure dan kinerja perusahaan
Spatial Analysis of Regional Poverty Rates in Bali for the period 2016-2020
Full text linkPoverty is a severe issue for local governments, particularly in Bali. This study aims to investigate factors influencing the regional poverty rate in Bali Province between 2016 and 2020. In the primary data obtained from BPS Bali Province, spatial regression data approaches and analyses were used. The findings show that housing, access to technology, and availability of natural resources affect poverty rates. The poverty line in Bali in the period 2016–2020 fluctuated significantly. Urban and rural poverty levels are affected by the availability of rice. At the same time, non-food commodities are higher in rural areas regarding housing, religious ceremonies, and customs. The contribution of the food poverty line to the urban poverty line was 68.76% less than the contribution of the food poverty line to the rural poverty line, which was 69.74%. From 2016 to 2020, the districts of Buleleng, Karangasem, Klungkung, and Tabanan each had the highest poverty depth index. The poverty depth index in urban areas reached 0.653, and in rural areas, 0.753. The severity index for urban poverty is 0.154, which is lower than the severity index for rural poverty, which is 0.156
The Role of Public Integrity in Controlling Corruption
Full text linkThis study aims to analyze the extent to which the Index of Public Integrity can be used to increase Perceived Corruption so that low and low-middle-income countries can form policies that will increase the country's ability to control corruption in the future. This study uses panel data from the Index of Public Integrity by ERCAS and the Corruption Perception Index by Transparency International in low and low-middle-income countries during 2016 – 2022. Regression analysis, t-test, and R-Square were done using EViews 9 software. Test results show Administrative Transparency, Online Services, Freedom of the Press, and Judicial Independence positively influence the Corruption Perception Index so that it can be used as a major consideration in formulating government policies and regulations to reduce corruption. Meanwhile, E-Citizenship has no influence and Budget Transparency has a negative relationship with Perceived Corruption because of the legal culture. This research can contribute a basis and consideration in preparing government policies aimed at controlling the level of corruption in a country
How Does Tourism Contribute to Happiness? Evidence of The Role of Hotels and Accommodation in Sumatera
Full text linkHappiness is the ultimate goal of a prosperous life that a person wants to achieve. There are many stigmas and opinions about measuring happiness, such as happiness seen from health, work, education, family harmony, and more. With so many ways to see and measure happiness, a happiness index was created to measure the welfare and happiness of people in a region or country.
This research aims to test and analyze the influence of tourism on happiness by using the number of hotels and accommodations, technology and information, health, consumption expenditure, education, and crime. The data used is secondary data, with a population of 10 provinces on the island of Sumatra. The analysis technique used is Panel Data Regression Analysis. The research results show that tourism, technology, health, and consumption expenditure positively affect the happiness index. In contrast, education and crime have a negative effect on the happiness index in 10 provinces on the island of Sumatr
IMPLEMENTATION OF A BALANCED SCORECARD AS A PERFORMANCE MEASUREMENT TOOL IN A WORKSHOP-BASED MANUFACTURING COMPANY
Full text linkAs business becomes increasingly complex and dynamic, organizations need to develop effective strategies to achieve their goals. One strategic management tool introduced to address this challenge is the Balanced Scorecard (BSC). The primary challenge in applying the BSC lies in designing and implementing balanced and relevant performance measures. This study, employing qualitative research methods, examines the use of the Balanced Scorecard (BSC) as a tool to measure performance in a manufacturing company operating in a workshop-based environment. Through in-depth interviews with stakeholders, including top management, functional managers, employees, and investors, the research uncovers the complexities, requirements, and opportunities associated with implementing the BSC in a workshop environment. The findings highlight the potential of the BSC as an appropriate framework for measuring production, quality, efficiency, and innovation, while also drawing attention to the barriers related to integration with existing management systems, understanding workshop procedures, and adaptation for successful implementation. The results of the study provide critical guidance for decision-makers considering the BSC as a performance measurement tool tailored to meet the needs of the shop floor, with the aim of enhancing operational and strategic performance in manufacturing organizations.
Keywords: Balanced Scorecard (BSC), Strategic Management, Performance Measurement
Abstrak
Organisasi perlu mengembangkan strategi yang efektif untuk mencapai tujuan mereka karena bisnis menjadi semakin kompleks dan dinamis. Salah satu alat manajemen strategis yang diperkenalkan untuk menjawab tantangan ini adalah Balanced Scorecard (BSC). Bagaimana merancang dan mengimplementasikan ukuran kinerja yang seimbang dan relevan merupakan isu utama dalam penerapan BSC. Dengan menggunakan metode penelitian kualitatif, penelitian ini mengkaji penggunaan Balanced Scorecard (BSC) sebagai alat untuk mengukur kinerja pada sebuah perusahaan manufaktur yang beroperasi di lingkungan berbasis workshop. Penelitian ini mengungkap kompleksitas, persyaratan, dan peluang yang terkait dengan penerapan BSC di lingkungan workshop melalui wawancara mendalam dengan para pemangku kepentingan, termasuk manajemen puncak, manajer fungsional, karyawan, dan investor. Hasilnya menggarisbawahi potensi BSC sebagai kerangka kerja yang tepat untuk mengukur produksi, kualitas, efisiensi, dan inovasi, tetapi juga menarik perhatian pada hambatan integrasi dengan sistem manajemen saat ini, pemahaman tentang prosedur workshop, dan adaptasi untuk implementasi yang sukses. Hasil penelitian ini memberikan panduan penting bagi para pengambil keputusan untuk mempertimbangkan penggunaan BSC sebagai alat pengukuran kinerja yang memenuhi kebutuhan lantai pabrik dengan tujuan untuk meningkatkan kinerja operasional dan strategis dalam organisasi manufaktur.
Kata Kunci : Balanced Scorecard (BSC), manajemen strategis, pengukuran kinerjaAs business becomes increasingly complex and dynamic, organizations need to develop effective strategies to achieve their goals. One strategic management tool introduced to address this challenge is the Balanced Scorecard (BSC). The primary challenge in applying the BSC lies in designing and implementing balanced and relevant performance measures. This study, employing qualitative research methods, examines the use of the Balanced Scorecard (BSC) as a tool to measure performance in a manufacturing company operating in a workshop-based environment. Through in-depth interviews with stakeholders, including top management, functional managers, employees, and investors, the research uncovers the complexities, requirements, and opportunities associated with implementing the BSC in a workshop environment. The findings highlight the potential of the BSC as an appropriate framework for measuring production, quality, efficiency, and innovation, while also drawing attention to the barriers related to integration with existing management systems, understanding workshop procedures, and adaptation for successful implementation. The results of the study provide critical guidance for decision-makers considering the BSC as a performance measurement tool tailored to meet the needs of the shop floor, with the aim of enhancing operational and strategic performance in manufacturing organizations.
Keywords: BSC, strategic management, performance measurement
Abstrak
Organisasi perlu mengembangkan strategi yang efektif untuk mencapai tujuan mereka karena bisnis menjadi semakin kompleks dan dinamis. Salah satu alat manajemen strategis yang diperkenalkan untuk menjawab tantangan ini adalah Balanced Scorecard (BSC). Bagaimana merancang dan mengimplementasikan ukuran kinerja yang seimbang dan relevan merupakan isu utama dalam penerapan BSC. Dengan menggunakan metode penelitian kualitatif, penelitian ini mengkaji penggunaan Balanced Scorecard (BSC) sebagai alat untuk mengukur kinerja pada sebuah perusahaan manufaktur yang beroperasi di lingkungan berbasis workshop. Penelitian ini mengungkap kompleksitas, persyaratan, dan peluang yang terkait dengan penerapan BSC di lingkungan workshop melalui wawancara mendalam dengan para pemangku kepentingan, termasuk manajemen puncak, manajer fungsional, karyawan, dan investor. Hasilnya menggarisbawahi potensi BSC sebagai kerangka kerja yang tepat untuk mengukur produksi, kualitas, efisiensi, dan inovasi, tetapi juga menarik perhatian pada hambatan integrasi dengan sistem manajemen saat ini, pemahaman tentang prosedur workshop, dan adaptasi untuk implementasi yang sukses. Hasil penelitian ini memberikan panduan penting bagi para pengambil keputusan untuk mempertimbangkan penggunaan BSC sebagai alat pengukuran kinerja yang memenuhi kebutuhan lantai pabrik dengan tujuan untuk meningkatkan kinerja operasional dan strategis dalam organisasi manufaktur.
Kata Kunci : BSC, manajemen strategis, pengukuran kinerj
APAKAH STRUKTUR KEPEMILIKAN MEMPENGARUHI PENGHINDARAN PAJAK? BUKTI EMPIRIS DARI PASAR MODAL INDONESIA
Full text linkTax avoidance is an effort by company management to reduce tax payments. This study aims to examine the relationship between ownership structure and tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. Furthermore, this research divides ownership structure into five variables, namely managerial ownership, institutional ownership, family ownership, government ownership, and foreign ownership. The study utilizes secondary data with a purposive sampling approach and selects a total of 300 firm-year observations. Regression analysis is employed to test the research hypotheses. The results of the study indicate that managerial, foreign, and family ownership structures have an impact on tax avoidance
Keywords: Tax Avoidance, Ownership Structure, Family Ownership, Managerial Ownership, Foreign Ownershi
The Role of Human Capital and Demographic Bonus on The Economic Growth of Jawa Barat Province
Full text linkThis study uses the Solow-Swan theory to analyze the role of human capital and demographic bonuses on economic growth in Jawa Barat Province. This study uses a panel data regression approach, specifically generalized least squares (GLS) regression with a fixed-effects model, to analyze data from several districts and cities in Jawa Barat Province. Human capital is measured through average years of schooling and life expectancy, whereas demographic bonus is proxied by the proportion of the productive age population (15-64 years). The results show that average years of schooling have no significant effect on economic growth, indicating that increased education does not always directly impact economic performance, possibly because of a mismatch between educational outcomes and labour market needs. In contrast, life expectancy has a positive and significant relationship with economic growth, supporting the Solow-Swan model, which emphasizes health as an important component of human capital that can increase productivity. Demographic bonuses, represented by the productive-age population, average a positive and significant effect on economic growth, suggesting that a larger proportion of productive-age individuals contribute to increased output and economic expansion through the demographic bonus. There is a need for policies that focus on improving the quality of education and suitability to the labour market to maximize the potential of human capital and demographic bonuses in supporting sustainable development in Jawa Barat
Exploring the Potential of Leading Economic Sectors in Rebana Region, West Java Province.
Full text linkThe study explores the basic and leading sectors of the Rebana Region as areas of development planning through industrialization that are prepared to accelerate economic development and overcome regional disparities in the West Java Province. The research method used is a quantitative method with a descriptive approach. Data collection was carried out secondarily as Gross Regional Domestic Product (GDRP) data and analyzed using Location Quotient (LQ), Shift-share and Klassen Typology techniques.The results showed potential sectors are mining and careers, agriculture, forestry and fisheries, and corporate services. Progressive and competitive sectors that support the development and acceleration of industrialization are water supply, sewerage, waste management and remediation activities, construction, transportation, and storage, accommodation and food service activities, financial and insurance activity and real estate activity. Furthermore, the fastest-growing sectors are construction, transportation, and trade, as well as financial services and insurance, but the industrial sector falls into the underdeveloped category. Conclusion: This area has great potential to develop. When referring to the plan of economic acceleration through industrialization for the current relatively undeveloped territory, infrastructure construction and investment are carried out in the development of the territory in the hope that industrial sectors and other potential sectors can thrive and be competitive
Untangling the Web: Exploring the Impact of GDP Per Capita and Corruption Levels on CO2 Emissions - A Comparative Analysis Across Nations and within ASEAN
No full textEnvironmental pollution and climate change have severely threatened human health and ecosystems. This study seeks to examine the effect of GDP Per Capita and the level of corruption on CO2 emissions with two focuses, namely by country and by ASEAN members. The approach used is the panel data regression model with the Eviews analysis tool. Secondary data in the form of panel data is used in this study with a time duration of 2012 to 2018 (time series) in six countries (cross-section). The results showed no differences in the determinants that affected CO2 emissions in both republics and kingdoms. Meanwhile, according to the ASEAN region, it was found that GDP Per Capita and the level of corruption affected CO2 Emissions. This study suggests that the government needs to enforce policies and implement corruption sanctions in accordance with applicable procedures and formulate and implement policies in accordance with sustainable development by considering all forms of policies that support economic growt
PENGARUH EFEKTIVITAS DAN EFISIENSI PENGELOLAAN KEUANGAN DAERAH SERTA SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN LAPORAN KEUANGAN PEMERINTAH DAERAH
Full text linkThe research aims to obtain empirical evidence that the effectiveness and efficiency of local financial management, as well as the internal control system of local governments, influence the reliability of local government financial reports. This research utilizes secondary data in the form of financial reports from districts/cities throughout Indonesia, with a total population and sample size of 524 district/city governments. The data used is cross-sectional data for the year 2022. The results of the testing indicate that the effectiveness of local financial management has a significant positive effect on the reliability of local government financial reports, and the internal control system measured by weaknesses in the internal control system has a significant negative effect on the reliability of local government financial reports. However, efficiency does not have a significant effect on the reliability of local government financial reports