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Determinan Pengungkapan ESG (Environment Social Govern-ance) dengan Profitabilitas Sebagai Variabel Moderasi
Get PDFImplementasi Environmental, Social, dan Governance (ESG) ini dapat dikomunikasikan kepada publik melalui pengungkapan ESG dalam laporan perusahaan. Hasil kajian literatur menunjukkan ketidakkonsistenan pengaruh langsung ukuran perusahaan, umur perusahaan, dan jenis industri terhadap ESG Disclosure. Inkonsistensi hasil penelitian. Semakin tinggi profitabilitas perusahaan, semakin mudah bagi perusahaan untuk menerapkan dan mengungkapkan kegiatan ESG. Penelitian ini menyelidiki pengaruh moderasi profitabilitas terhadap ukuran perusahaan, umur perusahaan, dan jenis industri terhadap ESG Disclosure. Pendekatan kuantitatif dengan menggunakan data sekunder diterapkan pada penelitian ini. Purposive sampling digunakan sebagai teknik pengambilan sampel sedangkan analisis regresi moderating digunakan sebagai analisis penelitian. WarpPLS 7.0 adalah alat statistik penelitian. Berdasarkan hasil analisis ESG Disclosure dapat dipengaruhi secara langsung oleh ukuran, umur dan jenis perusahaan. Profitabilitas tidak dapat memoderasi pengaruh ukuran dan umur perusahaan terhadap ESG Disclosure tetapi dapat memoderasi jenis industri terhadap ESG Disclosure. This implementation of Environmental, Social, dan Governance (ESG) can be communicated to the public through ESG disclosure in a company report. The results of the literature review show the inconsistency of the direct influence of company size, company age, dan type of industry on ESG Disclosure. The inconsistency of research results. The higher the profitability of the company, the easier it is for the company to implement dan disclose ESG activities. This research investigates the moderating effect of profitability on company size, company age, dan type of industry on ESG Disclosure. A quantitative approach using secondary data was applied to this study. Purposive sampling is used as a technique for taking samples while moderating regression analysis is used as research analysis. WarpPLS 7.0 is a research statistics tool. Based on the results of the ESG Disclosure analysis, it can be directly influenced by the size, age dan type of company. Profitability cannot moderate the effect of company size dan age on ESG Disclosure but can moderate the type of industry on ESG Disclosure
The Development of Performance Measurement Research Over Three Decades: A Bibliometric Analysis
Get PDF This paper provides a systematic literature review in light of performance measurement based on the Scopus database using bibliometric analysis. Performance measurement is a compelling research topic because of its imperativeness in entity success. There is no literature in regard to the analysis of the development of performance measurement research using a bibliometric analysis based on the Scopus database. This paper useful for researchers working in performance measurement research to understand the evolution of the literature and to capture future research opportunities. The core of this research is the development of performance measurement topics over several decades, from 1986-2020 using bibliometric analysis. This paper uses citation/co-citation analysis related to performance measurement to investigate the development of performance measurement research over the last three decades. 1,882 articles are investigated in this bibliometric analysis. This research figures out that performance measurement topics alter every period. The predominating performance measurement topic is benchmarking. This research also indicates that performance measurement-related research increases based on the number of publications and changes of research issues every period. This research can be used as one of the theoretical bases to observe performance measurement-related topics. Penelitian ini bertujuan meninjau literatur secara sistematis terkait pengukuran kinerja berdasarkan basis data Scopus dengan analisis bibliometrik. Pengukuran kinerja menarik untuk diteliti karena berperan penting dalam kesuksesan suatu entitas. Belum terdapat literatur terkait analisis perkembangan riset pengukuran kinerja menggunakan analisis bibliometrik berdasarkan basis data Scopus. Penelitian ini bermanfaat bagi peneliti yang bekerja di penelitian pengukuran kinerja untuk memahami evolusi literatur dan untuk menangkap peluang penelitian di masa depan. Penelitian ini berfokus pada perkembangan topik terkait pengukuran kinerja yang dibagi menjadi beberapa dekade dari tahun 1986 hingga 2020. Penelitian ini menggunakan analisis kutipan/ko-sitasi terkait dengan pengukuran kinerja untuk menyelidiki perkembangan kinerja penelitian pengukuran selama tiga dekade terakhir. 1.882 artikel diselidiki menggunakan analisis bibliometrik. Penelitian ini menemukan bahwa topik pengukuran kinerja berubah setiap periode. Topik pengukuran kinerja yang mendominasi adalah benchmarking. Penelitian ini juga menunjukkan bahwa penelitian terkait pengukuran kinerja meningkat berdasarkan jumlah publikasi dan perubahan isu penelitian setiap periode. Penelitian ini dapat dijadikan sebagai salah satu landasan teori untuk mengamati topik terkait pengukuran kinerja
Pengaruh Entrepreneurial Learning Terhadap Entrepreneurial Intellectual Capital Dengan Menggunakan Business Incubator Pada Universitas
Get PDFUniversities not only provide theoretical reinforcement to students, in this era of technological disruption and globalization, universities should provide facilities and opportunities for students to apply the theory they have learned. In any study program, the interests and entrepreneurial skills of these students are good. can be channeled. The university must be able to transform student entrepreneurship through intellectual capital and build business incubators in order to provide students with a better experience. This study uses a quantitative approach, by distributing questionnaires to 72 business incubators in Jakarta, Tangerang and surrounding areas. The results show that learning entrepreneurship theory will become intellectual capital if the university builds a business incubator as a training ground for its student
Akuntabilitas Pengelolaan Limbah Berbasis Nilai Kejujuran
Get PDFThis study aims to describe and analyze the practice of accountability for managing waste in waste management in companies that are engaged explicitly in managing waste. Research on environmental accountability and accounting has so far been dominated by explanations of environmental accounting application activities with hospital objects. There is still limited research that considers cultural themes and values that underlie the concept of accountability on objects other than hospitals. This study uses a qualitative method with an interpretive paradigm. The results of the study show that the accountability carried out by waste management companies includes environmental, social, economic, and highest accountability to God by emphasizing the value of honesty. The implication of the value of honesty is considered a tool for self-control to raise awareness of maintaining a relationship with God, humans, and the environment. Thus, the value of honesty is an expression of the balance underlying the accountability of waste management. Penelitian ini bertujuan mendeskripsikan dan menganalisis praktik akuntabilitas pengelolaan limbah pengelolaan limbah pada perusahaan yang bergerak khusus mengelola limbah. Penelitian mengenai akuntabilitas lingkungan dan akuntansi lingkungan selama ini didominasi dengan penjelasan aktivitas penerapan akuntansi lingkungan dengan obyek rumah sakit, masih terbatas penelitian yang mempertimbangkan tema budaya dan nilai yang mendasari konsep akuntabilitas pada obyek selain rumah sakit. Penelitian ini menggunakan metode kualitatif dengan paradigma interpretif. Hasil penelitian menunjukkan akuntabilitas yang dilakukan perusahaan pengelolaan limbah mencakup lingkungan, sosial, ekonomi, dan pertanggungjawaban tertinggi kepada tuhan dengan menekankan pada nilai kejujuran. Implikasi nilai kejujuran dinilai sebagai alat untuk pengendalian diri untuk membangkitkan kesadaran menjaga hubungan dengan Tuhan, manusia, dan lingkungan. Dengan demikian, nilai kejujuran merupakan ungkapan dari keseimbangan melandasi akuntabilitas pengelolaan limbah.
Sharia Fintech to Create Crowdfunding Donations for Islamic Boarding Schools
Get PDFThe objective of this study was to export the application of sharia fintech to create crowdfunding donations (CFD) for Islamic boarding schools in productive business activities in terms of S-O-R theory. The Discourse Analysis (DA) approach was used to see the discourse on the websites of Kitabisa.com, Republika, Youtube, and journals and strengthened by 2 informants, including Ahmad (pseudonym) who was an expert in sharia, and Mrs. Ayu as a business player who donated money through the website. The code determination used NVIVO 12 and XMind software in linking the code to obtain meaning in each code. The results of this study found that a stimulus that uses technology to raise donations is supported by a quality web so that transactions are more comfortable. The organism code consists of simple, responsible, and viral, there are four codes, namely, the message is unique and interesting as a category of simple. Responsible, there is a code of transparency and virality expressed in the stories of donors who are told in response to giving opportunities for goodness, hearts becoming peaceful, fields of reward, and being able to build the economy. Research on CFD in Indonesia is rarely conducted in Islamic boarding schools. Previous research mainly discussed CFD for social interests, while this study discussed donations for productive business interests for Islamic boarding schools to support government programs to have excellent products and generate santriprenuers
Determinan Pengungkapan Manajemen Risiko Perusahaan, Pengungkapan Modal Intelektual, dan Kepemilikan Asing Terhadap Nilai Perusahaan
No full text Riset ini memiliki tujuan untuk mengetahui determinan Pengungkapan Manajemen Risiko Perusahaan (PMRP), Pengungkapan Modal Intelektual (PMI), dan Kepemilikan Asing (KA) terhadap nilai perusahaan pada industri manufaktur yang tercatat di Bursa Efek Indonesia (BEI) tahun 2014-2018 dengan menggunakan multiple linear regression. Riset ini memberikan hasil, bahwa PMRP, PMI, dan KA berpengaruh terhadap nilai perusahaan. PMRP oleh manajemen perusahaan merupakan wujud komitmen dalam pengelolaan risiko perusahaan serta dapat meminimalkan kerugian yang mungkin diterima stakeholder. PMI yang dilakukan secara sukareIa oleh perusahaan dapat menjadi wadah penyampaian signal kualitas PMI oleh perusahaan. KA atas investasi perusahaan dapat menaikkan harga saham, karena investor asing dinilai lebih mampu memilih manajerial yang berkualitas dalam mengelola perusahaan, sehingga mempengaruhi tingkat kepercayaan dari investor yang akhirnya juga berpengaruh terhadap meningkatnya nilai dari suatu perusahaan. This research aims to determine the determinants of Corporate Risk Management Disclosures (PMRP), Intellectual Capital Disclosures (PMI), and Foreign Ownership (KA) on firm value in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) in 2014-2018 using multiple linear regression. The results of this research are ERMD, ICD, and FO have an influence on firm value. ERMD by management is a form of commitment in managing company risk and can minimize losses that may be received by stakeholders. Voluntary disclosure of IC by the company can be a medium to convey a good signal, namely the quality related to the ownership of IC disclosed by the company. The ownership of shares by foreign investors in a company will increase the share price because foreign investors are considered more capable of choosing quality managers, thus affecting the level of trust from investors which also affects the increase in the value of a company
Akuntabilitas Pengelolaan BLT-Dana Desa Pada Masa Pandemi Covid-19
Get PDFThe government issues BLT-Dana Desa to help the poor in village affected by Covid-19. Accountability is needed as a form of responsibility of the village government in managing the funds. The aim of this study is to analyze the effects of the responsibility report presentation and accessibility on the accountability of the BLT-Dana Desa management. The data used in the research is primary data using a questionnaire. The number of samples used are 50 village heads. The data analysis techniques used is multiple linear regression analysis. The result of this research shows that responsibility report presentation and accessibility have positive and significant effects on the accountability of the BLT- village fund management. Pemerintah mengeluarkan BLT-Dana Desa untuk membantu masyarakat miskin di desa terdampak Covid-19. Akuntabilitas dibutuhkan sebagai bentuk pertanggungjawaban pemerintah desa dalam mengelola dana tersebut. Penelitian ini bertujuan menganalisis pengaruh penyajian laporan pertanggungjawaban dan aksesibilitas terhadap akuntabilitas pengelolaan BLT-Dana Desa. Data yang digunakan dalam penelitian ini merupakan data primer dengan menggunakan kuesioner. Jumlah sampel yang digunakan sebanyak 50 Kepala Desa. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menyatakan bahwa penyajian laporan pertanggungjawaban dan aksesibilitas berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan BLT-Dana Desa.