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    78 research outputs found

    The Effect of Intellectual Capital Disclosure, Green Innovation, Profitability, and Leverage on the Value of Food and Beverage Companies

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    This study examines the impact of Intellectual Capital Disclosure, Green Innovation, Profitability, and Leverage on Firm Value among Food and Beverage (F&B) companies listed on the Indonesia Stock Exchange from 2018 to 2022. Using multiple linear regression analysis, the results show that Intellectual Capital Disclosure and Green Innovation do not significantly affect Firm Value. In contrast, Profitability has a positive and significant impact on Firm Value, while Leverage negatively affects it. The coefficient of determination (R²) indicates that these variables explain 23.7% of the variability in Firm Value, with the remaining 76.3% influenced by other factors. The study highlights the critical role of profitability in enhancing firm value and underscores the need for effective management of leverage. These findings align with stakeholder and signaling theories, reflecting the importance of financial performance and prudent debt management in the F&B sector

    Analysis of The Influence of Risk Management And Hospital Management Information System on The Performance of Regional Public Hospitals (Empirical Study at Regional General Hospitals in Lampung Province)

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    As health service providers, hospitals have a big responsibility to provide high quality services. This is achieved by paying attention to security, health and occupational safety aspects in providing health services. One of the main efforts is through identification, assessment and risk management to minimize the possibility of unwanted risks and injuries for patients and medical personnel involved. Problem Does risk management have a significant effect on the performance of regional hospitals in Lampung Province? Does the Hospital Management Information System (SIMRS) have a significant effect on the performance of Regional Hospitals in Lampung Province. The research method used in this research is quantitative descriptive research using survey methods. The results of the research are that risk management has a positive and significant influence on the performance of Regional General Hospitals (RSUD). This is proven by the path analysis coefficient data showing that risk management contributes 35.9% to improving hospital performance. The Hospital Management Information System (SIMRS) has a positive and significant influence on the performance of Regional General Hospitals (RSUD). This research shows that SIMRS contributed 63.7% to improving RSUD performance, which is reflected in the path analysis coefficient value of 0.637. The implication of the finding that risk management has a positive and significant influence on the performance of Regional General Hospitals (RSUD) is the need to improve risk management strategies by hospital management. This may include developing and implementing comprehensive risk management policies and procedures, ongoing training for staff on risk identification and mitigation, and improving risk monitoring and evaluation systems

    The Influence of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, and Learning Motivation on the Level Of Accounting Comprehension (A Study on Accounting Students at State Universities in Pekanbaru City)

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    This research is a quantitative study which aims to determine the influence of intellectual intelligence, emotional intelligence, spiritual intelligence, learning motivation on the level of understanding of accounting among state university accounting students in the city of Pekanbaru. The total sample for this research was 100 active undergraduate students majoring in Accounting. This research uses primary data obtained through distributing questionnaires. Data analysis uses multiple linear regression which consists of descriptive statistical analysis, classical assumption testing, and hypothesis testing. The results of multiple linear regression analysis show that partially the variables intellectual intelligence, emotional intelligence, intellectual intelligence and learning motivation have a positive effect on the level of understanding of accounting. Simultaneously intellectual intelligence, emotional intelligence, spiritual intelligence, learning motivation have a significant effect on the level of understanding of accounting

    Analysis of The Determinants of Regional Government Loans District/City In Indonesia 2017 - 2021

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    The formation of regions aims to accelerate the realization of community welfare and reduce disparities between regions,  by carrying out constant and quality development. Until 2021, data from PT. SMI only 5.35% of regional governments that are eligible for loans utilize loans, while data from the Ministry of Finance's DJPK, regions that take loans are only 17.52%. This shows that many regional governments do not take advantage of regional loans to carry out their obligations to improve welfare in their regions. This study aims to analyze the effect of regional original income,  regional financial capacity, regional fiscal capacity, and capital expenditure on regional loans. This study was conducted on all district/city governments in Indonesia that took out regional loans in the 2017-2021 period. Data analysis uses panel data regression with an approach Random Effect Model (REM). The results of the study indicate that increasing local revenue and high levels of regional financial capacity do not necessarily encourage district/city governments to undertake regional loans.  Meanwhile,  regional fiscal capacity and capital expenditures influence local governments to undertake regional loans

    The Influence Of Education Level And Job Training Levels in The Performance Of State Civil Servent The Inspektrorat Riau Province

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    This study was conducted at the Inspectorate of Riau Province with the objective of examining the influence of educational attainment and job training on employee performance at the regional Inspectorate of Riau Province. The sampling method employed was random sampling, with a total of 60 respondents. The R-squared value obtained from the data analysis is 0.544, indicating that the level of education and job training collectively account for 54% of the improvement in employee performance. The remaining 46% is influenced by factors not included in this study. The findings of this study demonstrate that education and job training are significant factors in enhancing employee performance in government agencies. However, it is important to recognise that there are other variables that also contribute to the overall performance of employees

    Comparative Analysis of Financial Performance of Conventional Bank With BUMD Sharia Bank Riau Kepri

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    This study was conducted This research was conducted on conventional and sharia Riau Riau Riau banking in Riau. The purpose of this research is to compare the financial performance between Bank Riau Kepri Syariah and Bank Riau Kepri Conventional in Indonesia using financial ratios for the period 2021 to 2023. The financial ratios used to measure bank financial performance consist of the CAR, NPL, BOPO ratios. , LDR, ROA, and ROE. The population in this research is conventional Bank Riau Kepri and Bank Riau Kepri sharia. This research was carried out through different t-test analysis.The results of the research show that: (1) There is a significant difference in the CAR ratio when analyzed using the Paired Samples Test, (2) There is a significant difference in the NPL ratio of conventional banks and Islamic banks in Riau, Kepri, (3) There is a significant difference in BOPO ratio of conventional banks and Islamic banks in Riau, (4) There is a significant difference in the LDR ratio of conventional banks and Islamic banks in Riau, (5) There is a significant difference in the ROA ratio of conventional banks and Islamic banks in Riau, Kepri and (6) There is a difference significant to the ROE ratio of conventional banks and Islamic banks in Riau, Kepri. The overall results of the research are that there are significant differences in the financial performance of conventional banks and Syari'ah Banks in Roau Kepri

    The Effect Of Profitability, Company Complexity, Company Risk And Board Of Commissioners On Audit Fees

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    This study aims to determine the effect of profitability, company complexity, company risk, and board of commissioners on audit fees in good and beverages sub-sector companies in the consumer goods sector listed on the Indonesia Stock Exchange. The sample of this study was obtained using purposive sampling technique, so that 45 samples were obtained with the research period 2020-2022. Data analysis using the classical assumption test and hypothesis testing using panel data regression analysis using the eviews version 12 tool. The results of this study indicate that company complexity and board of commissioners have an effect on audit fees, while profitability and company risk have no effect on audit fees. From the results of the study also obtained the coefficient of determination (R2) with a value of 0.49 means that the magnitude of the influence of profitability, company complexity, company risk, and board of commissioners is 49%

    The Influnce E-Commerce Shopee Strategic Online Purchasing Decision Generation Z in Panam Pekanbaru

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    E-Commerce competition is becoming increasingly attractive in the world of online shopping, it requires a special strategy in order to compete competitively, E Commerce Shoope performs a Twin Date Event Strategy, Flash Sale, and Free Shipping Cost, Population in this study amounts to 100 people using purposive sampling methods.  Based on the results of this study, Twins Date Events, Flash Sale and Free Shipping have influenced purchasing decisions both partially and simultaneously. The results of the Determination Coefficient show that the magnitude of the influence of both free variables together on the bound variable is 54.7% and the remaining 45.3% is another variable not studied. Future research could delve into these unexplored variables to provide a more comprehensive understanding of what drives purchasing decisions in the e-commerce sector. Understanding these additional factors could further assist e-commerce platforms like Shoope in refining their marketing strategies, ensuring they not only attract but also retain customers in a highly competitive market. &nbsp

    The Influence Of Brand Love And Brand Trust On Repurchase Intention Through Consumer Satisfaction Of Indomie Products In Pekanbaru City

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    This study was conducted to determine the effect of Brand Love and Brand Trust on Repurchase Intention through Consumer Satisfaction of Indomie products in Pekanbaru City. The population in this study are consumers who know and have bought Indomie products. In sampling using nonprobability sampling with purposive sampling technique so that a sample of 114 respondents was obtained. The data analysis method uses Structural Equation Modeling (SEM) with the SmartPLS version 4 program. The results showed that Brand Love and Brand Trust affect the Consumer Satisfaction of Indomie products in Pekanbaru City. Brand Love and Brand Trust affect Repurchase Intention in Indomie products in Pekanbaru City. Consumer Satisfaction affects Repurchase Intention in Indomie products in Pekanbaru City. Brand Love and Brand Trust affect Repurchase Intention through Consumer Satisfaction of Indomie products in Pekanbaru City. &nbsp

    Analisis Service Quality (ServQual) pada AMIK Mahaputra Riau

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    The purpose of this research is to determine the factors that influence service quality and to find out what factors most dominantly influence service quality at AMIK Mahaputra Riau. The sample for this research used the census method, namely the entire number of AMIK Mahaputra Riau students in 2020, namely 180 students Simultaneously, the Reliability, Tangible, Assurance, Emphaty and Responsiveness factors influence the service quality of AMIK Mahaputra Riau. This conclusion is supported by the truth from the analysis results which prove that f-count = 48.365> f-table = 2.32. Apart from that, the Reliability, Tangible, Assurance, Emphaty, Responsiveness factors are able to explain AMIK Mahaputra Riau's service quality of 72.7%, this can be seen of the terminated coefficient value R2 = 72.7% the remaining 27.3% is explained by factors other than Reliability, Tangible, Assurance, Empathy, Responsiveness. Of all the independent variables studied, it turns out that the variable that has the most dominant influence on service quality at AMIK Mahaputra Riau is the Tangible variable. This conclusion was proven to be correct based on the results of statistical analysis using the t-test where t-count = 10.787> t-table = 1.989 with a significance of 0.000

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