Jurnal Keberlanjutan (Journal of Sustainability)
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The Influence of Environmental, Social, and Governance (ESG) Disclosure on Financial Performance
Get PDFThe banking sector plays an instrumental role in maintaining the stability of the financial system through its crucial intermediary function between corporate entities and borrowers. Consequently, companies that actively engage in ESG disclosure tend to exhibit superior financial performance due to their ability to mitigate risks, enhance operational efficiency, and bolster their reputation. This study empirically examines the effect of environmental, social, and governance (ESG) disclosure on the financial performance of banking companies listed on the IDX for 2020–2023. Using purposive sampling, 96 companies were selected. Multiple linear regression analysis was applied. The results indicate that Environmental Disclosure has a positive and significant effect on Financial Performance, with a significance value of 0.000 < 0.05 and a positive regression coefficient of 4.134. Similarly, Social Disclosure positively and significantly affects Financial Performance, with a significant value of 0.0008 < 0.05 and a positive regression coefficient of 4.233. Governance Disclosure also has a positive and significant impact on Financial Performance, with a significance value of 0.0001 < 0.05 and a positive regression coefficient of 4.021. The Adjusted R² value of 0.568 indicates that 56.8% of financial performance is influenced by Environmental, Social, and Governance Disclosure, the remaining 43.2% is explained by external factors outside of this research
Evaluation Of Cash Withdrawal Procedures Based On PP No. 12 In North Sulawesi
Get PDFCash Disbursement Accounting Systems and Procedures will help expedite the management of company activities if all its components run according to proper procedures. The aim of the study is to find out that the accounting system for cash disbursements at the National Unity and Regional Politics Agency of North Sulawesi Province has been in accordance with PP No. 12 of 2019. The method used in this study is descriptive qualitative data, namely data presented in the form of a clear and detailed explanation in nature with data collection methods through interviews, observation, documentation. The results of the study show that the Regional Political and National Unity Agency of North Sulawesi Province in the Cash Disbursement Accounting System and procedure managed by the Accounting Section uses the Local Government Information System Application (SIPD) and the Financial Management Information System (FMIS) Application. In implementing this application there are obstacles experienced, while these obstacles are the internet network which is still not good and errors often occur due to viruses in the application which result in problems in inputting application data resulting in delays in issuing Payment Request Letters (SPP) which slows down the disbursement process funds, as well as a lack of human resources (HR) in using this application
Implementation of the National Land Information Management System (SIMTANAS) at the Kupang City Land Agency
Get PDFIn an effort to change the pattern of serving the public, the National Land Agency, especially in the Kupang City Land Agency, has been providing computer-based services since 1997. Land Office Computerization (KKP) or Land Office Computerization (LOC) creates orderly land administration, improving the quality of land information. Case studies in the field, the informants in this study are employees who work in the Head of General Affairs and Personnel Affairs, Head of Land Measurement and Mapping Sub-section, Plan and Budget Compilation Officer, and Land Infrastructure Officer. Next, the researcher will carry out the stages of data collection according to Creswell as qualitative observation, qualitative interviews, qualitative documents search and qualitative audio and visual material and visual materials). The implementation model that researchers will use is the George Edward model to analyze the process of implementing the National Land Information and Management System (SIMTANAS) policy at the Kupang City Land Agency. On the side, the disposition found that SIMTANAS has only been running in its implementation in the survey, measurement and mapping sections. From the side of human resources, the budget has been fulfilled
Competence Of Expertise, Experience, Auditor Professional Skepticism, And Audit Situation To The Relevance Of Providing Audit Opinion On an Entity's Financial Statements
Get PDFThis research examines and provides empirical evidence that the factor of expertise, experience, professional skepticism of auditors and audit situations has no effect or relevance to the provision of audit opinion on the entity's financial statements. This research was conducted using the sampling method, namely purposive sampling, with the type of quantitative research. The data were analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, and professional skepticism of auditors and audit situations that affect the relevance of audit opinion on the financial statements of entities either partially or simultaneously. Hypothesis testing is done to determine the extent of expertise, experience, and professional skepticism of auditors and audit situations that affect the relevance of audit opinion on the financial statements of entities either partially or simultaneously
The Effect of Performance of LP3M Undana Employees on Quality Improvement and Implemenation of MBKM Regulations for the 2022/2023 Academic Year
Get PDFIndonesian higher education institutions (PT) face many changes in the globalized era. To handle complex changes, PT education must be improved. University quality assurance is not only carried out externally. Permenristekdikti Number 62 of 2016 on the Higher Education Quality Assurance System requires universities to conduct the Internal Quality Assurance System autonomously (SPMI). The Undana Learning Development and Quality Assurance Institute (LP3M) implements quality assurance. The curriculum must also adapt to students' interests, needs, and expectations in revolution 4.0. The Central Government, through the Ministry of Education and Culture-Ristek, issued a policy of Free Learning and Independent Campus (MBKM). Human resources are an essential asset for the successful implementation of quality assurance and implementation of the MBKM policy. The research method used is a quantitative method to know and describe the effect of the performance of LP3M (X) Undana employees on internal quality improvement (Y1) and the implementation of the MBKM regulations for the 2022/2023 Academic Year (Y2)
The Effect of Audit Committee, Institutional Ownership, Independent Commissioners, and Sales Growth on Tax Avoidance (Empirical Study of Mining Sector Companies Listed on the Indonesia Stock Exchange in 2017-2022)
Get PDFThis study aims to examine and analyze the effect of the audit committee, institutional ownership, independent commissioners, and sales growth on tax avoidance. The object of this research is mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The sample in this study was obtained using a non-probability sampling technique, specifically purposive sampling. The study utilized a sample of 17 companies over a 6-year period. The data analysis method used was multiple linear regression analysis with the assistance of IBM SPSS Statistics version 27. The results of this study indicate that the audit committee and institutional ownership have a negative and significant effect on tax avoidance, while independent commissioners and sales growth do not have a significant effect on tax avoidance
Analysis and Evaluation of Safety Culture Performance in Drilling Activities at PT XYZ Upper Mile Gas South Sumatera Through Implementation of Occupational Safety Observation (PEKA)
Get PDFPT XYZ as one of the drilling companies engaged in the upstream oil and gas industry has developed a PEKA (Occupational Safety Observation) system which is used to monitor the risk of work accidents. This study aims to analyze the performance of safety culture in drilling activities at PT XYZ through the level of PEKA implementation using multiple linear regression analysis. The results of this study indicate that unsafe conditions are more dominant than unsafe actions at PT. XYZ in the period 2022 to 2024. The anomaly of unsafe actions compared to unsafe conditions at PT. XYZ is suspected to be due to biased observations or reporting. However, in general, the performance of safety culture in drilling activities at PT. XYZ upstream oil and gas in South Sumatra as measured through the implementation of PEKA has been running quite well. This is indicated by the results of multiple linear regression analysis which are significant simultaneously and partially and the level of safety culture of each variable which is at the pro-active level
The Influence of Internal and External Factors on Radiographer Compliance, and its Impact on the Implementation of Radiation Safety SOPS at Clinic X, Mecca, KSA
Get PDFThis study examines the problem of the influence of internal factors (knowledge, attitude, and work experience) on radiographer compliance and implementation of radiation safety SOPs, the influence of external factors (condition of equipment and facilities, and work safety culture) on radiographer compliance and implementation of radiation safety SOPs, the influence of radiographer compliance on the implementation of radiation safety SOPs, and the influence of internal and external factors on the implementation of radiation safety SOPs through radiographer compliance. The data collection method used a questionnaire with a Likert scale. Data analysis methods include descriptive statistical analysis, SEM-PLS analysis with outer model testing, inner model testing and hypothesis testing. The results of this study indicate that internal factors (knowledge, attitude, and work experience) have a positive and significant effect on radiographer compliance and implementation of radiation safety SOPs at the Radiology Unit of Clinic X, Mecca, KSA. External factors (condition of equipment and facilities, and work safety culture) have a positive and significant effect on radiographer compliance and implementation of radiation safety SOPs at the Radiology Unit of Clinic X, Mecca, KSA. Radiographer compliance has a negative and significant effect on the implementation of radiation safety SOPs at the Radiology Unit of Clinic X, Mecca, KSA. Internal and external factors have a significant influence on the implementation of radiation safety SOPs through radiographer compliance at the Radiology Unit of Clinic X, Mecca, KSA
Kb Kookmin Bank's Business Diplomacy in Expansion To Indonesia Through PT Bank Bukopin
Get PDFThe South Korean banking sector is in the maturity stage or the phase where the domestic banking market is at its peak of growth. However, the South Korean domestic market of only 51 million people is not enough to increase banking profits so they need to seek markets from other countries in order to develop their businesses, including Indonesia. The study will discuss how the expansion efforts of South Korean banking MNCs with a case study focused on the purchase of Bank Bukopin shares by KB Kookmin Bank in 2020. The analysis of this study was conducted qualitatively-descriptively with the help of library study data sources and using the perspective of business diplomacy theory and Foreign Direct Investment (FDI). The results of the study concluded that planning by identifying the goals of the country's internal culture and environment is an important point for MNCs in expanding. In addition, MNC expansion also needs to take into account their future business projections because this is important for the sustainability of their business in their home country. They need to innovate and overcome the domestic challenges of the destination country so that they can achieve their targets to contribute to the country's economy
Economic Valuation of Shalbon Bihar Using Travel Cost Method
Get PDFShalban Bihar is one of the most prominent archaeological sites as well as a tourist spot in the Comilla district of Bangladesh. A fast-growing economic sector like tourism, Shalban Bihar creates huge economic value by serving recreation, which plays a significant role in the development of the local community as well as the national economy. The main objective of the study is to estimate the monetary value arising from the recreational services of Shalbon Bihar. The study is based on primary data. The respondents of the study were the visitors who traveled to Shalbon Bihar during the survey period. The sample size of the study is 200. There was a systematic random sampling process used to choose the respondents. Data were collected through face-to-face interviews following a semi-structured questionnaire. The Statistical Package for Social Sciences (SPSS) was utilized to analyze the gathered data. Descriptive statistical analysis and Poisson regression analysis were performed to interpret the data. From the study, it is observed that the average travel cost is 554.60 taka, and the cost of travelling time of an individual is 576.25 taka. Thus, Shalban Bihar has created a value of 1052 taka per visit by providing recreational services to the visitors. The study suggests undertaking different improvement plans like establishing an ATM booth, modern toilet facility and residential facility for the site to boost the economic contribution to the local as well as national economy