UPH Academic Journals (Universitas Pelita Harapan)
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Pengaruh Pelatihan dan Pengembangan Serta Persepsi Pengalaman Kerja terhadap Kinerja Mengajar Guru di Sekolah XYZ Jakarta
Get PDFThis study aims to obtain tested explanative findings about the effect of (1) education level and work experience on employee performance, (2) education level on work experience, (3) education level on employee performance, and (4) work experience on employee performance. at school XYZ Jakarta. The research design used in this research is causal quantitative. Subjects in this study were teachers at school XYZ Jakarta, and the objects of research were education and training levels, work experience levels, and employee performance. The population in this study amounted to 57 teachers. All of these populations are used as a unit of observation, so this research is a population study. The data collected in this study are data on education and training levels, work experience, and employee performance sourced from teachers at school XYZ Jakarta and school XYZ Jakarta principals. Data collection techniques in this study were (1) questionnaires, and (2) document recording, then analyzed using path analysis. The results showed that there was a positive effect of (1) the level of education and training and work experience on employee performance, (2) the level of education and training on work experience, (3) the level of education and training on employee performance, and (4) work experience on employee performance.employee performance at school XYZ Jakarta
THE INFLUENCE OF GROWTH OPPORTUNITY TOWARDS HEDGING DECISIONS WITH EARNINGS QUALITY AS A MODERATOR
Get PDFThis research is conducted to analyze the influence of Growth Opportunity towards Hedging Decisions with Earnings Quality as the moderating variable in financial sector companies listed in the Indonesia Stock Exchange from 2019 to 2023, as the trend in hedging activities in Indonesia showed a contrasting belief to the Prospect Theory, in which the Indonesian companies hedged more when they might not be doing well in general during times of crisis. The independent variable used in this study is Growth Opportunity alongside 4 control variables. The dependent variable is Hedging Decisions and the moderator variable is Earnings Quality. The research used secondary data from financial sector companies listed in the IDX from 2019 to 2023 and the data source are S&P Capital IQ and Pro. By using the purposive sampling, 90 companies were eligible. The method Logistic Regression analysis is used and processed through SPSS version 25. The outcomes of the research indicate that both Growth Opportunity and Earnings-Quality-moderated Growth Opportunity have insignificant effect towards Hedging Decisions, implying that neither Growth Opportunity nor Earnings-Quality-moderated Growth Opportunity is a consideration for the accounting and management team of the Indonesian financial companies in deciding to carry out hedging activities during 2019-2023
CSR DISCLOSURE AS A MODERATOR FIRM VALUE: A STUDY ON ENERGY SECTOR MANUFACTURING COMPANIES
Get PDFInvestors' evaluation of a company's performance and prospects is reflected in its value. This study looks at how financial performance metrics, including firm size, profitability, leverage, and business operations, affect the value of energy businesses listed on the Indonesia Stock Exchange (IDX) between 2014 and 2022. Additionally, it looks into whether disclosure of corporate social responsibility (CSR) acts as a moderating element in these interactions.
The study uses R-Studio software's panel data regression analysis with data from 28 companies, for a total of 224 observations. The findings suggest that whereas leverage, company size, and business operations do not significantly affect firm value, profitability does. Furthermore, there is no moderating effect of CSR disclosure on the association between business value and these financial performance metrics
PENGARUH LITERASI KEUANGAN, KEYAKINAN PRIBADI, AKSES KEUANGAN DAN VARIABEL KEKAYAAN, SERTA SIFAT-SIFAT SOSIODEMOGRAFI TERHADAP KEPERCAYAAN PADA BANK SENTRAL
Get PDFPenelitian ini meneliti kepercayaan terhadap bank sentral di negara Indonesia, dengan menggunakan data survei yang dikumpulkan dari total 303 responden. Hasil yang didapatkan oleh penelitian ini adalah masyarakat dengan literasi keuangan lebih tinggi cenderung mempercayai lembaga bank sentral. Ketidakpercayaan pada bank sentral terkait dengan ekspektasi inflasi yang tinggi, serta preferensi untuk menyimpan uang tunai. Selain itu, kepercayaan terhadap bank sentral juga memiliki korelasi positif dengan preferensi untuk menabung dalam mata uang lokal serta tingkat kekayaan atau kecanggihan finansial yang lebih tinggi. Setelah menambahkan kepercayaan terhadap pemerintah sebagai variabel kontrol, peneliti mendapatkan bahwa hasil yang didapatkan tidak jauh berbeda dengan hasil pada model regresi. Penelitian ini juga menyimpulkan bahwa kepercayaan terhadap pemerintah juga memiliki korelasi positif dengan kepercayaan terhadap bank sentral
MEMBANGUN KEBERLANJUTAN BISNIS UMKM MELALUI INOVASI DAN DAYA SAING BERKELANJUTAN: STUDI PADA UMKM DI TANGERANG
Get PDFPenelitian ini bertujuan untuk menganalisis pengaruh positif kemampuan innovas terhadap keberjalanjutan bisnis, serta peran mediasi daya saing berkelanjutan, dinamika linkungan, dan ketahanan organisasi. Studi ini melibatkan 300 pemilik UMKM di Tangerang yang dipilih melalui metode purposive sampling. Analisis data dilakukan menggunakan Structural Equation Modelling-Partial Least Squares (SEM-PLS). Hasil penelitian mengungkapkan bahwa kemampuan inovasi tidak memiliki pengaruh langsung terhadap keberlanjutan bisnis. Namun, kemampuan inovasi berpengaruh positif terhadap daya saing berkelanjutan, yang kemudiab berdampak positif pada keberjlanjutan bisnis. Selain itu, dinamika lingkungan dan ketahanan organisasi terbukti memediasi hubungan antara kemampuan inovasi dan keberlanjutan bisnis. Temuan dalam penelitian ini memberikan wawasan penting bagi pengembangan strategi inovasi yang mendukung daya saing berkelanjutan dan keberlanjutan bisnis UMKM
The Impact of Covid-19 Pandemic Towards Stock Return in Indonesia : (Empirical Study On Companies Listed In IDX During Period Of 2019–2020)
Get PDFThis research was conducted to analyze the impact of Return on Asset (ROA), Market Capitalization, COVID-19 Pandemic, and Stock Sector towards Stock Return in Indonesia. The independent variables used in this study are Return on Asset (ROA), Market Capitalization, Daily Increase of COVID-19 Total Confirmed Cases, and Stock Sector as a dummy variable. The control variables used in this study are Debt-to-Equity Ratio (DER) and Company Size. The dependent variable used in this study is Stock Return. The population of this study is the companies that are listed in Indonesia Stock Exchange (IDX) during 2019 and 2020. A total of 776 samples are collected based on the purposive sampling method used in this study. The results showed that: (1) Return on Asset (ROA) has a significant positive impact towards stock return; (2) Market Capitalization has a significant positive impact towards stock return; (3) Daily Increase of COVID-19 Total Confirmed Cases has a significant negative impact towards stock return; and (4) Stock Sector has an insignificant negative impact towards stock return
Financial, Investment and Operational Cash Flow on Banking Performance in Indonesia
Get PDFThis study analyzes the influence of cash flows from funding activities or financial (CFF), investment (CFI), and operations (CFO) on Return on Assets (ROA) in the banking sector in Indonesia. Data was obtained from 40 banks listed on the Indonesia Stock Exchange (IDX) during 2010–2022 and analyzed using a fixed effects model panel regression. The results showed that only CFOs had a significant influence on ROA, but in a negative direction, indicating that an increase in operating cash flow was actually correlated with a decrease in ROA. CFF and CFI did not have a significant effect on ROA, indicating that funding and investment activities had less impact on profitability. The implications of this study emphasize the need for more strategic operational cash flow management to support asset efficiency and financial performance of banks
The Influence of the United Nations Guiding Principles on Business and Human Rights (UNGP) on Multinational Corporations (MNC) Employment Practices in Emerging Markets: Case Study of Indonesia
Get PDFMultinational Corporations (MNCs) have been crucial to global economic growth since the rise of globalization, contributing to one-third of the global economy, two-thirds of international trade, and employing over 40 million workers worldwide. Some MNCs are wealthier than many sovereign states, reflecting their immense influence. However, this power is often unchecked by global regulations, with MNCs operating under local laws, which in developing countries can be weak or poorly enforced. This regulatory gap allows for the exploitation of resources, labor, and the environment. In Indonesia, MNCs such as Freeport-McMoRan, Unilever, and Phillip Morris International have been linked to labor rights abuses, including unsafe working conditions and low wages. To address these issues, the United Nations introduced the UN Guiding Principles on Business and Human Rights (UNGP) in 2011, built on three pillars: protect, respect, and remedy. Although non-binding, the UNGP has become a global standard for ethical business practices. This study examines how MNCs in Indonesia adapt their policies to align with international human rights standards, with emphasis in its employment practices, using a descriptive-qualitative method based on literature studies. The findings reveal that MNC compliance with the UNGP varies depending on the industry, local governance, and corporate governance. Challenges such as weak regulatory enforcement and socio-economic disparities hinder the full application of the UNGP in Indonesia. The study emphasizes the need for stronger government oversight and corporate accountability to ensure fair and sustainable employment practices in emerging markets like Indonesia
Types of CEO Owner, Professional CEO, and CEO Gender Diversity in Earnings Management
Get PDFThis research was conducted with the aim of finding out whether there is an influence of the type of CEO Owner, CEO Professional, and CEO gender on earnings management practices. The research was conducted on companies listed on the Indonesia Stock Exchange (BEI) in the period 2020 to 2022, by excluding companies operating in the financial industry. The authors used secondary data in this research, namely in the form of company financial reports for the 2020-2022 period obtained from S&P Capital IQ, company annual reports obtained from the IDX website and the company's official website. The number of samples in this research was 60 companies registered on the IDX using a data analysis technique, namely multiple linear regression. The research results show that CEO owners do not have a significant influence on earnings management compared to professional CEOs, and male CEOs do not have a significant influence on earnings management compared to female CEOs
Empowering Diversity Through Transformational Leadership: A Pathway to Inclusive Excellence
Get PDFThis study examines the pivotal role of transformational leadership in fostering diversity and inclusion within organizations. The research offers a comprehensive understanding of how transformational leadership can enhance organizational outcomes by investigating the interrelationships between inclusive leadership, synergy diversity climate, relational coordination, organizational identification, task performance, and leader-directed helping behavior. This study collected and analyzed relevant academic articles, case studies, and theoretical papers published in reputable journals using a systematic literature review approach. This methodology allowed for a comprehensive examination of existing research and knowledge gaps. By synthesizing these findings, the study provides a deeper understanding of how transformational leadership can empower diverse teams and contribute to inclusive excellence. Findings reveal that transformational leadership positively influences relational coordination and organizational identification, and improved task performance. Inclusive leadership practices and supportive leader behaviors create a more cohesive and engaged workforce, ultimately contributing to organizational success. This study underscores the importance of transformational leadership in leveraging diversity to achieve inclusive excellence and provides practical guidance for leaders seeking to cultivate inclusive cultures