Rumah E-Journal Citakonsultindo (CV. CITA UTILITAS UTAMA)
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Event Influence Krui Pro International On The Income Of Msmes In Tanjung Setia Beach, West Coast District
This study aims to analyze the effect of the Krui Pro International event on the income of Micro, Small and Medium Enterprises (MSMEs) in Tanjung Setia Beach, West Pesisir Regency. This Event is an international surfing event that is held every year and is expected to increase tourist visits and have a positive impact on the local economy. The method used in this study is quantitative analysis with data collection through questionnaires distributed to 98 businesses around Tanjung Setia Beach. The results showed that there were significant differences in capital, turnover, and profit of MSMEs before and during the Krui Pro International event. Venture capital increased significantly, with 62.2% of respondents reporting an increase in capital during the event. In addition, business turnover also experienced a surge, where 61.2% of respondents felt a significant increase in turnover. This study concludes that the Krui Pro International event contributes significantly to local economic growth, especially for MSMEs, and recommends the need for continued support from the government and the development of more effective marketing strategies to maximize the benefits of the event
Analyzing the Potential of Cross-Border Ecotourism in Entikong from an Ecotourism Political Economy Perspective
Cross-border tourism is a sector that is increasingly being considered by the Indonesian and Malaysian governments, especially in the West Kalimantan-Sarawak border region through the Entikong State Border Post. Due to its strategic location, this region has great potential for developing cultural tourism, ecotourism, and trade that can benefit both countries. This study uses an ecotourism political economy approach as a critical analytical tool to analyze the potential for cross-border ecotourism development in Entikong using ecotourism political economy theory as an analytical tool. The method used to analyze this study is descriptive qualitative. Data were collected and analyzed using a narrative literature review method. This study found that the potential for cross-border ecotourism development in Entikong from an ecotourism political economy perspective is a novelty, and it can be seen from four aspects: environmental ecological potential, capital economic potential, sociocultural potential, and political potential of power relations. Therefore, the Indonesian and Malaysian governments need to develop a technical cooperation framework and cross-border tourism policies that are not only economically oriented but also consider social and ecological sustainability. Involving local governments and communities in cross-border policy negotiations is crucial
From Sidelines to Center Stage: Strategic HRM and Strategy Agility in Indonesian Football Clubs
This study explores how well Strategic Human Resource Management (SHRM) and Strategy Agility are applied in the top five Indonesian professional football clubs over the last three seasons. Although Indonesian football is growing, many clubs still face problems in managing people and adapting to changes. The research uses a descriptive method with questionnaire data to measure three aspects of SHRM (Coherence, Integration, Devolvement) and three aspects of Strategy Agility (Strategic Sensitivity, Collective Commitment, Resource Fluidity). The results show that clubs are generally strong in aligning HR practices with long-term goals and in responding to changes, but they still struggle with flexible resource use and leadership coordination. A strong positive link between SHRM and Strategy Agility was found, showing that better HR systems help clubs adapt more quickly. The study suggests giving more authority to managers, improving how clubs monitor changes, encouraging teamwork among leaders, and sharing good practices to improve management across clubs
Third-Party Funds and Profit Margin as Determinants of Murabahah Financing Performance in Islamic Rural Banks: Evidence from BPRS Bahari Berkesan, Ternate City
The purpose of this study is to examine how profit margins and third party funding affect Murabahah contract financing (BPRS Bahari Berkesan, Ternate City). This study is quantitative. Secondary data from the Financial Services Authority (OJK) website, especially the Triulan financial report of BPRS Bahari Ternate, is used as a data source. Multiple linear regression analysis using SPSS version 26 software is the data analysis method used. The findings of the study revealed that (1) The growth of Murabahah contracts at BPRS Bahari Berkesan, Ternate City is greatly influenced by third party funds. (2) The findings of this study indicate that the profit margin variable has a significant effect on the financing of murabahah contracts, because the results of the hypothesis test indicate that the calculation value of the profit margin variable > t table (4.902 > 2.262) and the level of significance is < 0.05 (0.001 < 0.05). (3) further indicated by the significant probability value of 0.000, which is < 0.05 (0.000 < 0.05). This indicates that the financing of murabahah contracts with the BPRS Bahari Berkesan Ternate City Exchange Rate is greatly influenced by both the profit margin and DPK simultaneously
The Effect Of Environmental, Social, And Governance (ESG) Disclosure On Company Performance (Accounting, Financial, Operational, And Market) In Energy Sector Companies In Indonesia
This study aims to analyze the influence of Environmental, Social, and Governance (ESG) disclosure on company performance which includes accounting, financial, operational, and market performance of energy sector companies in Indonesia. This study uses a quantitative approach with secondary data obtained from financial statements and sustainability reports of 29 energy sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. The measurement of ESG disclosure is based on the Global Reporting Initiative (GRI) indicators of the GRI 2, GRI 300, and GRI 400 standards. The company's performance is measured through Return on Assets (ROA), Return on Equity (ROE), Logarithm Natural Cost of Goods Sold (LNCOGS), and Logarithm Natural Market Capitalization (LNMKP), while the control variables used include Firm Age, Debt to Equity Ratio (DER), and Current Ratio (CR). Data analysis was carried out using the panel data regression method using Eviews 13. The results of the study show that ESG disclosure does not have a significant effect on the company's performance from accounting, financial, operational, and market aspects. These findings indicate that ESG disclosure in energy sector companies in Indonesia has not been able to make a real contribution to improving company performance during the study period
The Role of Product Diversity, Brand Trust, and Price Fairness in Influencing Xiaomi Smartphone Purchasing Decisions
This study was initiated in response to a drop in sales at Xiaomi Shop Fastronik Banyumanik for four months in a row, from July to October 2024. This study seeks to assess the impact of Product Diversity, Brand Trust, and Price Fairness on Purchase Decisions for Xiaomi Smartphones, focusing on consumers at Xiaomi Shop Fastronik Banyumanik. The data for this study was gathered through observations, questionnaires, and a literature review. The sample strategy employed was non-probability sampling utilizing a purposive sampling method. The study sample comprised 105 users at Xiaomi Shop Fastronik Banyumanik. This study employed data analysis techniques including validity testing, reliability tests, classical assumption tests, correlation analysis, coefficient of determination analysis, F-tests, and t-tests. This study employed IBM SPSS Statistics Version 26 for data processing. This study's findings demonstrate that product diversity, brand trust, and price fairness substantially affect purchasing decisions. Product diversity, brand trust, and price fairness account for 76.6% of the purchasing decision, but the remaining 23.4% is affected by additional variables not analyzed in this study. The t-test results demonstrate that the pricing justice variable exerts the greatest influence relative to the product diversity and brand trust factors. The regression equation derived from these results is Y = 0.561 + 0.238X1 + 0.318X2 + 0.420X3
THE EFFECT OF AUDIT FEE, AUDIT DELAY, AUDIT TENURE, AND AUDIT ROTATION ON AUDIT QUALITY: Case Study of Non-Cyclical Consumer Companies Listed on the Indonesia Stock Exchange 2021-2023
Audit quality is an essential dimension of financial reporting credibility, particularly for public companies listed on the Indonesia Stock Exchange (IDX). The credibility of financial statements is reinforced by reliable external audits that assure stakeholders of the accuracy and fairness of reported information. This study explores the impact of audit fee, audit delay, audit tenure, and audit rotation on audit quality within Consumer Non-Cyclicals sector companies over the period 2021–2023. The study applies a quantitative approach using secondary data from 41 IDX-listed companies with 123 firm-year observations. Audit quality is measured through the use of Big Four auditors, while explanatory variables include audit fees, audit delays, audit tenure, and audit rotation. Logistic regression is employed to test both individual and joint effects of the variables. Findings suggest that audit fees and audit delay significantly affect audit quality, while tenure and rotation show no significant influence. Collectively, all four variables jointly influence audit quality. These results provide theoretical contributions to agency theory and practical implications for regulators, auditors, and firms
Implementation of Bank Indonesia Policy on the Mandatory Use of Rupiah in Indonesian Border Areas (Case Study in Sebatik Tengah Subdistrict, Nunukan Regency)
Community encouragement to fulfill their basic needs requires border communities to find solutions to the conditions of the border areas which are still lacking. This situation requires that economic transactions in the border region tend to depend on Malaysian products, as a result of the dominance of foreign currency (ringgit) in the Central Sebatik District that cannot be avoided. Therefore, this research is titled "IMPLEMENTATION OF BANK INDONESIA POLICY ON THE OBLIGATION TO USE RUPIAH IN INDONESIA BORDER REGION (Case Study in Central Sebatik District of Nunukan Regency)". The purpose of this research is to explain and analyze how Bank Indonesia's policy on the obligation to use rupiah in Indonesia's border area is implemented, as well as the implementation of policies and efforts to overcome the problem. This research uses a descriptive qualitative method with an inductive approach. Data collection techniques include interviews, observation, and documentation. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. In this research, researchers used the Van Meter and Van Horn theory of implementation with six dimensions, namely Objectives and Measures, Resources, Communication and Implementation activities, Implementing Agency Characteristics, Economic, Social and Political Environment, and Implementing Tendencies. The results of this research show that the implementation of Bank Indonesia's policy on the obligation to use rupiah in the Indonesian border region (Case study in Central Sebatik District) has been running quite well, but the results have not been optimal because there are still several obstacles that become obstacles such as fluctuations in the exchange rate experienced a change, the dependence of the trade sector and product marketing as well as the supply of needed goods from Malaysia, low public awareness of existing policies, limited infrastructure and facilities, resource management has not been well coordinated, lack of coordination between agencies and instruments involved in the policy. Therefore, researchers suggest that socialization activities should be conducted more frequently, there should be good coordination between institutions, and a dedicated team should be established to focus on the economy and financial system (payment system), human resource development, development of supporting facilities and infrastructure, and creation of a new economic center
The Effect Of Work Environment And Compensation On The Performance Of Employees Of Pdam Situbondo District Through Motivation As An Intervening Variable
The purpose of this study is to analyze the influence of the variables of the Influence of the Work Environment and Compensation on the Performance of PDAM Employees in Situbondo Regency Through Motivation as an Intervening Variable.. By using the Partial Least Square (PLS) Structural equation model. Results of direct influence hypothesis testing using the Smart PLS 3.0 application. The work environment has a significant positive effect on motivation, compensation has a significant positive effect on motivation, the work environment has a significant positive effect on performance, compensation has a significant positive effect on performance, motivation has a significant positive effect on performance, the work environment has a significant positive effect on performance through motivation, and compensation has a significant positive effect on performance through motivation
The Effect of Apparatus Competence and the Effectiveness of the Regional Government Information System on the Quality of Financial Statements: A Case Study of the Jambi Provincial Government: Studi Kasus pada Pemerintah Provinsi Jambi
The quantitative descriptive approach utilized in this research is derived from firsthand information collected fromfinancial authorities who are in charge of creating government financial reports via questionnaires. With the aid of SPSS software the information was examined employing multiple linear regression, t-test, and F-test. The outcomes demonstrate that: (1) The quality of financial reports is positively impacted by civil servant competency, yet this effect is not statistically significant because the statistical importance level is 0.080, which exceeds 0.05; (2) With a statistical importance level of 0.000, which falls below0.05, the efficacy of SIPD results in a favorable and statistically significant impact on financial reporting standards; and (3) Additionally, they had a affirmative and considerable combined impact on the Jambi Provincial Government's fiscalreporting standards when examined simultaneously, with an F-statistic of 51.580 and a statistical importance level of 0.000. These findings suggest that a key factor in raising financial reporting standards is the efficacy of information systems. However, increasing public servant capability is still essential to making the most of SIPD