Jurnal Politeknik Negeri Jakarta (PNJ)
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ANALISIS FAKTOR DETERMINAN KINERJA KEBERLANJUTAN DAN KONSEKUENSI EKONOMIS SAHAM TERINDEKS IDX ESGL
Get PDFAlong with the increasing global commitment to sustainability performance as stated in the Sustainable Development Goals (SDGs) program, the launch of the IDX ESG Leaders index by the Indonesia Stock Exchange is an attractive option for investors. This study aims to find empirical evidence of determinants of the sustainability performance of IDX ESG Leaders stocks as measured by the quality of information presented in sustainability reports and test the economic consequences. Factors suspected to be determinants of sustainability performance are the effectiveness of independent board supervision, company scale, profit growth, and leverage. Testing the economic consequences is done by examining the relationship between sustainability performance and firm value. The research was conducted on IDX ESG Leaders constituent stocks for March−September 2023. The data used is secondary data in financial reports, annual reports, and sustainability reports from 2020−2023. Hypothesis proof using panel data regression. The results of this study indicate that the independent commissioner variable has a negative effect on the quality of sustainability reports. The variables of company size, profit growth, and leverage have a negative effect on the quality of sustainability reports. Meanwhile, the variable quality of sustainability reports has a positive impact on firm value.
Keywords: IDX ESG Leaders, company size, profit growth, leverage, sustainability report quality, firm valueAlong with the increasing global commitment to sustainability performance as stated in the Sustainable Development Goals (SDGs) program, the launch of the IDX ESG Leaders index by the Indonesia Stock Exchange is an attractive option for investors. This study aims to find empirical evidence of determinants of the sustainability performance of IDX ESG Leaders stocks as measured by the quality of information presented in sustainability reports and test the economic consequences. Factors suspected to be determinants of sustainability performance are the effectiveness of independent board supervision, company scale, profit growth, and leverage. Testing the economic consequences is done by examining the relationship between sustainability performance and firm value. The research was conducted on IDX ESG Leaders constituent stocks for March−September 2023. The data used is secondary data in financial reports, annual reports, and sustainability reports from 2020−2023. Hypothesis proof using panel data regression. The results of this study indicate that the independent commissioner variable has a negative effect on the quality of sustainability reports. The variables of company size, profit growth, and leverage have a negative effect on the quality of sustainability reports. Meanwhile, the variable quality of sustainability reports has a positive impact on firm value.
Keywords: IDX ESG Leaders, company size, profit growth, leverage, sustainability report quality, firm valu
STUDY ON TRANSLATION ACCURACY OF INTERROGATIVE SENTENCES IN THE SUBTITLE OF WANDAVISION SERIES
Get PDFIn the global movie industry, subtitles are essential as they bridge the communication between the story of a movie and the global audiences. Therefore, subtitling translators must provide accurate translations of subtitles so that the audience can understand the story of a movie. This descriptive-qualitative research aims to analyze the types of interrogative sentences, translation techniques, and the accuracy of the interrogative sentences’ translations in the subtitles of the first two episodes of the Wanda Vision series through content analysis and focus group discussion. The results of this study found 130 data classify into 3 types of interrogative sentences based on Quirk et al. (1985): Yes-no questions, WH questions, and Alternative Questions. In translating these interrogative sentences, there are 12 Molina and Albir’s translation techniques used by the translator, with three dominant techniques as follows: established equivalent, reduction, and literal translation. The average accuracy of the translation of interrogative sentences is 2.69 that if reviewed based on the accuracy parameters by Nababan (2012), this score indicates that interrogative sentences in this study overall have been translated quite accuratel
VERB TRANSLATIONS IN PUBLIC SIGNS FROM JAKARTA’S INTEGRATED TRANSPORTATION
Get PDFThe translation of public signs is classified as an inter-language translation because it involves two languages: Indonesian as the source language and English as the target language. On the other hand, the differences in grammatical rules sometimes cause a translation shift. In the case of public signs, people have noticed some ineffective sentences and unnatural translations provided in public transportation that should be improved by the stakeholder. This study focuses on the English-translated public sign and intends to indicate the function of public sign, translation technique, and types of verb shift. Moreover, the verb translation in public signs is analyzed to figure out how verb translation affects the accuracy and acceptability of the whole sentence. Content analysis and Focus Group Discussion (FGD) were used to collect the data. Qualified raters conducted FGD to assess the accuracy and acceptability aspects. Data was collected from public signs in Jakarta’s integrated transportation, such as Transjakarta, MRT Jakarta, LRT Jakarta, and KAI Commuter. Findings reveal that verb translations in public signs from Jakarta’s integrated transportation mostly produce a translation shift and have a lower score in terms of accuracy and acceptability. The quality is considered “less accurate and acceptable” with an average score of 2.12 due to distortions of meaning, grammatical errors, and improper collocations. In addition, some data used unnatural or uncommon terms for the English reader.
Keywords: Integrated Transportation; Public Sign Translation; Translation Quality; Translation Shift; Translation Technique
Innovation-Based Entrepreneurship Model: An Analysis of Factors Driving Sustainable Business Growth Among Young Entrepreneurs
Get PDFThis study examines the Innovation-Based Entrepreneurship (IBE) model to identify the factors that drive sustainable business growth among young entrepreneurs. Recognizing that innovation and entrepreneurial orientation are vital in navigating dynamic markets, this research analyzes how these elements contribute to long-term business growth and sustainability. Data were gathered from a sample of 200 young entrepreneurs across different sectors, and analysis was conducted using SPSS to evaluate relationships among innovation capabilities, entrepreneurial orientation, and support systems, such as mentorship and financial access. Findings indicate that innovation capabilities and a strong entrepreneurial orientation significantly impact sustainable business growth, and the availability of external support further strengthens this relationship. These results provide a foundation for enhancing entrepreneurship development strategies
IMPLEMENTASI METODE MATERIAL REQUIREMENT PLANNING (MRP) PADA PERENCANAAN DAN PENGENDALIAN PERSEDIAAN BAHAN BAKU REINFORCING BAR
Get PDFThe resources of a manufacturing company must be good to increase productivity and optimize the result, effective for business operations and support production and business, especially in industry. One of the prerequisites for working is the availability of raw materials. Raw material availability is neither excessive nor insufficient to adversely affect inventory stability and costs. The total production of S.10 rebar during the year was 51,122 pieces, S.13 rebar 65,543 pieces, S.16 rebar 89,668 pieces and S19 rebar 130,972 pieces. Frequency of ordering raw materials, delivery time and storage costs of raw materials are determined by MRP method, batch technique. The raw material order price for a total of one year is IDR 5,528,600. The total cost of raw material storage for 1 year is IDR 87,750,567,6875. The total cost of purchasing raw material for 1 year is IDR 20,154,860,026,6875
The Pengaruh Koneksi Politik, Karakter Eksekutif, dan Tata Kelola Perusahaan Terhadap Agresivitas Pajak: Studi Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021
No full textThis study aims to determine the effect of political connections, executive character, and corporate governance on state-owned companies listed on the Indonesia Stock Exchange in 2017-2021. This research is also assisted by control variables, namely leverage and firm size. The population used in this study are all state-owned companies listed on the Indonesia Stock Exchange. The sample used in this study is by using a purposive sampling method which consists of 12 companies that are used in the form of secondary data on the annual reports of BUMN companies. This study uses multiple linear regression analysis with the e-Views program. The results of this study indicate that simultaneous testing shows that political connections, executive character, and corporate governance have an effect on tax aggressiveness. Partially, the results of this study indicate that political connections and corporate governance have no effect on tax aggressiveness, while executive character has an effect on tax aggressiveness.
Keywords : Political Connection, Executive Character, Corporate Governance, Tax Aggressiveness.Penelitian ini bertujuan untuk mengetahui pengaruh koneksi politik, karakter eksekutif, dan tata kelola perusahaan pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Penelitian ini juga dibantu dengan variabel kontrol yaitu leverage dan ukuran perusahaan. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini yaitu dengan menggunakan metode purposive sampling yang terdiri dari 12 perusahaan yang digunakan berupa data sekunder laporan tahunan perusahaan BUMN. Penelitian ini menggunakan metode analisis regresi linear berganda dengan program e-Views. Hasil penelitian ini menunjukkan pengujian secara simultan diperoleh hasil bahwa koneksi politik, karakter eksekutif, dan tata kelola perusahaan berpengaruh terhadap agresivitas pajak. Secara parsial, hasil penelitian ini menunjukkan bahwa koneksi politik dan tata kelola perusahaan tidak berpengaruh terhadap agresivitas pajak, sedangkan karakter eksekutif berpengaruh terhadap agresivitas pajak.
Kata Kunci: Koneksi Politik, Karakter Eksekutif, Tata Kelola Perusahan, Agresivitas Pajak
Market Reaction to the Launch of IQOS Iluma at PT Hanjaya Mandala Sampoerna. Tbk
Get PDFThe occurrence of Covid-19 and the increase in cigarette excise rates caused a decline in HMSP share performance over the past three years, resulting in PT Hanjaya Mandala Sampoerna Tbk creating and launching IQOS ILUMA, an innovative smoke-free tobacco product. This launch is expected to generate a positive market reaction so that HMSP's shares have the potential to increase however, market reaction do not always give a positive reaction. Therefore, this study aims to find out whether the existence of IQOS ILUMA can give a positive or negative reaction or even no reaction to HMSP shares. In this study, Researcher will compare market reactions according to the theory of event studies and in real terms. According to the event study theory, market reaction is measured by abnormal returns, and trading volume activity, these is tested by paired sample t-test. Meanwhile, if seen in real terms, it is measured from the price and trading volume of HMSP shares. According the event study theory , the result shows that the launch of IQOS ILUMA did not cause a market reaction to HMSP shares. But in real market, it shows that the launch of IQOS ILUMA gave a positive market reaction to HMSP shares.
Keywords: Market Reaction; Event Study; Abnormal Return; Trading Volume Activity; IQOS ILUMA.The occurrence of Covid-19 and the increase in cigarette excise rates caused a decline in HMSP share performance over the past three years, resulting in PT Hanjaya Mandala Sampoerna Tbk creating and launching IQOS ILUMA, an innovative smoke-free tobacco product. This launch is expected to generate a positive market reaction so that HMSP's shares have the potential to increase however, market reaction do not always give a positive reaction. Therefore, this study aims to find out whether the existence of IQOS ILUMA can give a positive or negative reaction or even no reaction to HMSP shares. In this study, Researcher will compare market reactions according to the theory of event studies and in real terms. According to the event study theory, market reaction is measured by abnormal returns, and trading volume activity, these is tested by paired sample t-test. Meanwhile, if seen in real terms, it is measured from the price and trading volume of HMSP shares. According the event study theory , the result shows that the launch of IQOS ILUMA did not cause a market reaction to HMSP shares. But in real market, it shows that the launch of IQOS ILUMA gave a positive market reaction to HMSP shares.
Keywords: Market Reaction; Event Study; Abnormal Return; Trading Volume Activity; IQOS ILUMA
PE PENGARUH PERSEPSI DAN PENGETAHUAN PERPAJAKAN TERHADAP MINAT KARIR MAHASISWA AKUNTANSI SEBAGAI AKUNTAN PAJAK
No full textThis study aims to determine the effect of perception and knowledge of taxation on the career interests of accounting students in choosing to be tax accountants. This study uses quantitative methods and primary data from sampling active accounting students at the State University of Surabaya. Data collection in this study was carried out through the distribution of Google Form questionnaires using purposive sampling techniques, which obtained data from 75 respondents. Data analysis used multiple linear regression test. The results of this study indicate that perception and knowledge of taxation have a partial and simultaneous effect on the career interests of accounting students to become tax accountants.
Keywords: Perception; Tax Knowledge; Career Interest of Accounting Student; Tax AccountantPenelitian ini bertujuan untuk mengetahui pengaruh dari persepsi dan pengetahuan perpajakan terhadap minat karir mahasiswa akuntansi dalam memilih sebagai akuntan pajak. Penelitian ini menggunakan metode kuantitatif dan data primer dari pengambilan sampel mahasiswa aktif jurusan akuntansi di Universitas Negeri Surabaya. Pengumpulan data pada penelitian ini melalui penyebaran kuesioner google form menggunakan teknik purposive sampling yang diperoleh data sebanyak 75 responden. Analisis data menggunakan uji regresi linear berganda. Hasil penelitian ini membuktikan bahwa persepsi dan pengetahuan perpajakan berpengaruh secara parsial dan simultan terhadap minat karir mahasiswa akuntansi menjadi akuntan pajak.
Kata Kunci: Persepsi, Pengetahuan Perpajakan, Minat Karir Mahasiswa Akuntansi, Akuntan Pajak
 
Evaluasi Sistem PLTS Grid-Connected 21.60 kWp di Politeknik Negeri Jakarta Dengan Metode Failure Mode Effect Analysis (FMEA)
Get PDFUntuk mengimplementasikan biadang keilmuan khususnya energi terbarukan, laboratorium konversi energi di Politeknik Negeri Jakarta menggunakan energi matahari sebagai alternatif pasokan listrik untuk mendukung kegiatan belajar mengajar serta praktikum. Dalam penelitian ini akan dilakukan evaluasi terhadap sistem PLTS On-Grid 21,60kWP di laboratorium konversi energi PNJ yang sudah beroperasi selama 2 tahun namun belum pernah dilakukan maintenance. Evaluasi ini dilakukan dengan metode FMEA (Failure Mode Effect Analysis) dengan mempertimbangkan potensi shading, Performance Ratio, serta produksi harian dan bulanan. PLTS di laboratorium ini menggunakan 48 panel surya monokristalin berkapasitas 450 Wp, 1 buah inverter berkapasitas 60 kW. Sistem mampu menghasilkan daya sebesar 1986 kWh setiap bulannya dengan rasio kinerja sebesar 80%. Metode FMEA dipilih karena banyak industri, khususnya pembangkit listrik, menggunakan metode yang disebut Failure Modes and Effects Analysis (FMEA), yang mencakup Risk Priority Number (RPN). RPN berisi beberapa faktor, termasuk tingkat keparahan, indeks kejadian, dan indeks deteksi. Dengan menyiapkan FMEA pada sistem pembangkit listrik tenaga surya, keandalan sistem akan meningkat sehingga biaya operasional menjadi lebih murahUntuk mengimplementasikan biadang keilmuan khususnya energi terbarukan, laboratorium konversi energi di Politeknik Negeri Jakarta menggunakan energi matahari sebagai alternatif pasokan listrik untuk mendukung kegiatan belajar mengajar serta praktikum. Dalam penelitian ini akan dilakukan evaluasi terhadap sistem PLTS On-Grid 21,60kWP di laboratorium konversi energi PNJ yang sudah beroperasi selama 2 tahun namun belum pernah dilakukan maintenance. Evaluasi ini dilakukan dengan metode FMEA (Failure Mode Effect Analysis) dengan mempertimbangkan potensi shading, Performance Ratio, serta produksi harian dan bulanan. PLTS di laboratorium ini menggunakan 48 panel surya monokristalin berkapasitas 450 Wp, 1 buah inverter berkapasitas 60 kW. Sistem mampu menghasilkan daya sebesar 1986 kWh setiap bulannya dengan rasio kinerja sebesar 80%. Metode FMEA dipilih karena banyak industri, khususnya pembangkit listrik, menggunakan metode yang disebut Failure Modes and Effects Analysis (FMEA), yang mencakup Risk Priority Number (RPN). RPN berisi beberapa faktor, termasuk tingkat keparahan, indeks kejadian, dan indeks deteksi. Dengan menyiapkan FMEA pada sistem pembangkit listrik tenaga surya, keandalan sistem akan meningkat sehingga biaya operasional menjadi lebih murah.
Kata-kata kunci: Evaluasi, PLTS, FME
Analisis Communitization dalam Platform Social reading di Indonesia
Get PDFThe concept of social reading as a community platform for book readers emerged as the adoption of information technology in the field of book and ebook publishing. Where, this platform appears as a place between writers, readers, and publishers to interact with each other. Even since the covid-19 pandemic, the development of social reading platforms has been growing rapidly. This can be seen from the many similar platforms that have appeared during the pandemic. In this article, the author wants to analyze the communitization concept which is part of the new wave marketing in the development of social reading in Indonesia. By using a qualitative approach based on the constructivist paradigm and the case study method, this research raises several findings. Among other things, if the emergence of a social reading platform indirectly makes it easier for writers and publishers to find their target market, communicate interactively with them, and carry out a good marketing communication strategy. With the nature of horizontal interaction between them and the existence of technology as a medium, this is in accordance with the communitization aspect of New Wave Marketing.Konsep social reading sebagai salah satu platform komunitas pembaca buku muncul sebagai adopsi teknologi informasi dalam bidang penerbitan buku dan ebook. Di mana, platform ini muncul sebagai wadah antara penulis, pembaca, dan penerbit untuk saling berinteraksi. Bahkan semenjak pandemic covid-19, perkembangan platform sosial reading semakin pesat. Hal ini adapat terlihat dari banyaknya platform sejenis yang muncul saat pandemi. Dalam artikel ini, penulis ingin menganalisis konsep communitization yang merupakan bagian dari new wave marketing dalam perkembangan social reading di Indonesia. Dengan menggunakan pendekatan kualitatif yang berdasarkan pada paradigm konstruktivis dan metode studi kasus, penelitian ini memunculkan beberapa temuan. Diantaranya, bila kemunculan platform social reading secara tidak langsung memudahkan penulis dan penerbit menemukan target marketnya, berkomunikasi secara interaktif dengan mereka, dan melakukan strategi komunikasi pemasaran yang baik. Dengan adanya sifat interaksi secara horizontal antara mereka dan adanya teknologi sebagai medium, hal ini menjadi sesuai dengan aspek communitization dari New Wave Marketing.
Kata-kata Kunci: Social Reading, Communitization, Marketing Communication, New Medi