210 research outputs found
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IMPROVING THE QUALITY OF WOMEN'S COOPERATIVE FINANCIAL REPORTS IN THE DISTRICT OF ANTI GRESIK REGENCY WITH ACTION RESERCH APPROACH
Full text linkThe Women's Cooperative (KOPWAN) Bina Citra Wanita is a legal entity cooperative that has a savings and loan business unit. KOPWAN is a form of joint effort based on the principles of kinship and mutual cooperation. However, problems arise when it comes to providing precise and accurate financial reports, in accordance with SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability). These activities require extra work from KOPWAN administrators who double as housewives. This often creates conflicts of its own in dividing the time because the financial statements made are still using conventional methods. This condition is not balanced with the increasing number of activities because the number of members served is increasing. The purpose of this study will be to examine the extent to which the implementation of computerized-based financial reporting with accounting software can improve the quality of KOPWAN financial report information. This study uses an action research approach. The results of the study indicate that Accounting Software is quite effective and efficient in helping management make financial reports quickly, precisely and accurately and reduce fraud. In addition, it is able to save time and energy so that it does not interfere with the activities of mothers in carrying out domestic and public activities.
Keywords: action research, SAK ETAP, Accounting Softwar
Sharing Knowledge and Creating Community: A Self-Determination Theory (SDT) Perspective
Full text linkThis study was conducted to develop previous findings in the form of building communities with insignificant innovations that can be mediated by knowledge-sharing variables. The sample used in this study were 105 owners of Small and Medium Enterprises (SMEs) in Bantul Regency, Yogyakarta which was collected through research questionnaires. The research method used is the quantitative method. Data were collected and analyzed using PLS. The results of the study indicate that the concept of knowledge sharing can increase the innovation of SMEs. With the view of the theory of Self-Determination Theory (SDT) means the illustrated model for self-determination motivation. SDT describes the externally controlled motivators provided by the organization, described resources which include assets, capital, finance, human resources, and so on
SIGNALLING THEORY STUDY: PREDICT FUTURE CASH FLOWS WITH EARNINGS AND CASHFLOWS IN CONSUMER GOODS INDUSTRIES BEFORE PANDEMIC ERA
Full text linkThis study aims to determine which of the cash flows and earnings have a better ability to predict future cash flows in the two years after the study period. This research was conducted on consumer goods industries listed on the Indonesia Stock Stock Trade in 2016 – 2019 employing a purposive examining procedure. (Dechow, Kothari, & Watts, 1997) found that earnings have a better ability to predict future cash flows than operating cash flows themselves. Another study conducted by (Dahler & febrianto, 2007) utilizing numerous straight relapse models found that operating cash streams for the current year have a better ability than profit in anticipating future working cash streams for both bunches of companies that have positive and negative benefits. Utilizing the same model, this study concludes that earnings have a better ability to predict future cash flows than cash flows themselves. However, cash flows still have a significant ability to predict future cash flows. In expansion, this consider too succeeded in demonstrating that profit has an incremental capacity to anticipate future cash streams
DISCLOSURE AND IMPLEMENTATION OF CORPORATE SOCIAL RESPONSBILITY (CSR) INDONESIAN SHARIA BANK IN ISLAMIC RELIGIOUS INSTITUTIONS IN BUTON ISLANDS (Case Study at BSI KCP Baubau)
Full text linkThe purpose of this study was to determine the disclosure and supporting factors for the implementation of CSR BSI Baubau Unit at Islamic religious institutions in the Buton Islands. The results of this study found that CSR disclosure at BSI KCP Baubau was mostly carried out by government institutions, namely the Office of the Ministry of Religion and State Madrasah and the supporting factors for CSR implementation were due to the cooperation agreement, the availability of CSR funds, and the establishment of good communication between the BSI KCP Baubau and other institutions. the. The greater the number of civil servant customers who borrow (credit) at BSI KCB Baubau, the greater the disclosure and implementation of CSR funds at the institution concerned in the Buton Islands.
Keyword: Disclosure, Support, Corporate Social Responsibility, Financial Performance
REBOUND MODEL TO TOWARD REGIONAL ECONOMIC RESURRECTION POST COVID-19 PANDEMIC IN BANYUWANGI REGENCY
Full text linkBanyuwangi Regency which is located in the eastern sunrise of Java seeks synergistically to restore the economy after the Covid-19 pandemic, namely by echoing the Banyuwangi Rebound program which contains three main program for the era of revival, First, the pandemic handling ecosystem consists of various steps to deal with Covid-19 and improve the level of health of citizens in general, in addition to handling pandemics such as us towards one hundred percent of childhood vaccination, various preventive, promotive, curative, and rehabilitative measures we integrate. Including towards zero stunting, village midwife support, people's nutritional supplements, spurring sports activities, and revitalization of school health units, the next ecosystem is economic recovery. Starting from MSME development programs, agriculture, infrastructure, rural development, to tourism. They are designed to create jobs and restore the economic movement of citizens. The third ecosystem is harmony strengthens social solidarity, develops human resources in terms of education, maintains environmental sustainability, to strengthen harmony between religious people. Banyuwangi Rebound is a comprehensive movement reaching all sectors and stakeholders to bring Banyuwangi able to Rebound amoung various challenges. Economic growth is starting to return positively. The wheels of the economy began to move, one of the indicators is financing from banks to MSME that are soaring. Banyuwangi's banking credit growth is far above the national average. In addition, the culture of innovation developed by the government continues to develop, in the midst of this pandemic, the poverty rate rose even though Banyuwangi experienced the lowest increase in East Java 0.1%
The Impact Of Macroeconomics, Liquidity, Asset Structure On Firm Value In The Heavy Construction & Civil Engineering Sub-Sector On The Indonesia Stock Exchange
Full text linkStudy aims to see the relationship between macroeconomic, liquidity , asset structure variables, on firm value with profitability and capital structure as an intervening variable in the in the Heavy Construction & Civil Engineering Sub-Sector on the Indonesia Stock Exchange 2019-2021 The types of research are quantitative, the number of samples is 15 and the sampling technique is purposive sampling . This study uses SEM (Structural) analysis. Equation Modeling) based on component or variance, namely Partial Least Square (PLS), using Smart PLS 3.0 software. According to the findings of the study, macroeconomic variables had positive effect on firm value and capital structure but not significant, macroeconomic variables had a negative effect on profitability but not significant. Assets structure variables had a positive effect on profitability and capital structure but not significant. Assets structure variables had a negative effect on firm value but not significant. Liquidity had a negative effect on profitability and firm value but not significant, Liquidity had a negative effect on capital structure but significant . Profitability had a positif effect on firm value but not significant. capital structure variables had a negative effect on firm value but significan
The Effect Of Good Corporate Government On Earning Management In Trading Companies Listed On The Indonesia Stock Exchange
Full text linkTrading company is a company that purely only sells products whoseproducts have been provided by suppliers or manufacturers with the aimof creating added value. Trading company financial reports must bereported annually. The company has the goal of increasing profits,therefore company leaders try to manage earnings. To achieve this,researchers conducted mini research on good corporate government andearning management. The result of this research is that GCG (GoodCorporate Governance) does not have a significant effect on earningmanagemen
WORK CULTURE, COMPENSATION, THE INFLUENCE ON EMPLOYEE PERFORMANCE, BTN BANK, SURABAYA BRANCH
Full text linkCompetition in the banking industry is very high at this time, it is necessary to have highemployee performance to be able to compete. This study aims to determine the impact ofSIIPS work culture and compensation on the performance of employees of Bank BTNSurabaya Branch. This research uses a quantitative approach with survey research methods.The research instrument consisted of work culture, compensation and performancequestionnaires. The results showed that: 1). SIIPS work culture has a positive direct effecton performance, 2). Compensation has a positive direct effect on performance 3). SIIPSwork culture and compensation simultaneously have a positive direct effect on performance.Keywords: banking industry, SIIPS work culture, compensation, and performanc
Inpatient Patient Satisfaction Influenced By Core Service Quality And Peripheral Service Quality (Study At Dr. SOEGIRI Hospital In Lamongan Regency)
Full text linkThis study aims to examine and analyze the effect of core service qualityand peripheral service quality on Patient Satisfaction at RSUD Dr.Soegiri Lamongan. The number of samples in this study were 36patients RSUD Dr. Soegiri Lamongan. Data collection techniques usingquestionnaires, interviews, and literature review. Analysis of the data inthis study is multiple linear regression analysis using SPSS 26 software.The results of this study indicate that core service quality and peripheralservice quality have a significant effect on Patient Satisfaction inpatientDr. Soegiri Lamongan in parallel or simultaneousl