Bina Ekonomi
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DO ESG-RELATED GOVERNANCE DISCLOSURES IMPROVE FIRM’S FINANCIAL PERFORMANCE IN INDONESIA?
Get PDFThis study endeavors to scrutinize the causality between the transparency of information within the governance pillar of sustainability performance by corporations and their financial outcomes, measured using Tobin\u27s Q. Adopting a quantitative methodology, the research utilizes an inferential statistical testing model to analyze 275 samples derived from non-banking entities listed on the Indonesia Stock Exchange over the period from January 1, 2017, to 2021. The findings elucidate that management dedication and sustainability strategies exert a considerable adverse effect on the financial performance of companies. Conversely, the efficacy of shareholder structures appears to exert no substantial influence on financial outcomes. These results imply the critical need for corporations to meticulously consider governance aspects when devising their strategic plans. An efficacious strategy is pivotal for fostering exemplary governance practices, thereby enabling the organization to judiciously orchestrate sustainability initiatives in alignment with stakeholder perception
"HAMKA-CCOUNTING": DEFINING THE PHILOSOPHY OF HAMKA\u27S POLITICAL ECONOMY OF ACCOUNTING
Get PDFThis research introduces "Hamka\u27s Political Economics of Accounting," reconceptualizing the Political Economy of Accounting (PEA) through Hamka\u27s political and economic philosophies. Hamka\u27s perspectives were profoundly integrated with his Islamic convictions, promoting social justice, economic parity, and political frameworks that adhere to Islamic principles. By utilizing literature documentation for data collection and a Kuhnian deconstruction process for analysis, the study identifies three core traits in Hamka\u27s revision of PEA: the imperative of addressing social conflicts and power dynamics in accounting, the importance of contextualizing accounting within specific cultural and organizational settings, and advocating for a more liberated perspective on the societal role of accounting. Hamka posits a universal principle that transcends national and cultural boundaries, advocating for a shared pursuit of justice and truth. This principle serves as a cornerstone, linking the political economy with societal issues and offering a novel lens for understanding the interplay between accounting practices and socio-political dynamics. This study contributes to the discourse on the political economy of accounting by providing a unique theoretical framework that integrates accounting practices within their broader socio-political contexts
PENGARUH INFRASTRUKTUR E-SPORTS TERHADAP PERTUMBUHAN EKONOMI NEGARA ASIA TENGGARA
Get PDFThis research discusses the influence of infrastructure as a supporting factor for economic growth in Southeast Asian countries. This research uses a quantitative approach with data collection techniques through literature study. The data used is from 2016 to 2022. The independent variable data used in this research are: Number of Mobile Legends Players, Number of Mobile Legends Venues and Information and Communication Technology Development Index in Southeast Asian Countries. Then the dependent variable is National Income in Southeast Asian Countries. The research results show that the number of players variable has a significant effect on national income, the number of venues has no significant effect on national income, and the information and communication technology development index variable has a significant effect on the national income variable. Then, if viewed simultaneously, the variables number of players, number of venues and the information and communication technology development index on simultaneous have a significant effect on national income. These three variables have an influence on national income of 68%, while the deficiency of 32% is influenced by other variables outside the research
DAPATKAH TEKNOLOGI INFORMASI MEMENGARUHI KINERJA PEREKONOMIAN? (SEBUAH KAJIAN SPILLOVER DI PULAU SUMATERA)
Get PDFMastery of information technology and improvement of human quality is one of the efforts to increase economic output in a region. This study aims to see the effect of information technology on the performance of economic\u27s achievement in Sumatera with the quality of population as a variable control, as well as the possibility of spatial effects between regions in it. The analysis uses panel data covering 154 districts/cities in Sumatera from 2011-2021. Scatterplot analysis and correlation matrix show a positive and strong correlation between the variables of information technology and HDI on economic performance. The results of the Global Moran and Local Moran tests also show a significant spatial effect in terms of the use of information technology and the GRDP per capita of districts/cities in Sumatera. In addition, hot-spots (high-high clusters), cold-spots (low-low clusters), and spatial outliers are formed and show a persistent pattern in 2011 and 2021. The spatial and nonspatial economic performance modeling also shows that computer use is a vital factor affecting regional performance in Sumatera. The spills-over effect that causes positive spatial interactions also indicates that economic progress in an area will affect economic progress in adjacent areas.
STUDI PENGGUNAAN DATA GOOGLE TRENDS: KASUS PERAMALAN TINGKAT PENGANGGURAN USIA MUDA
Get PDFGoogle Trends data is an unbiased sample of search data produced by the Google search machine. This data represents the number of searches for a specific keyword using the search machine. The availability of this free of charge data creates various opportunities of utilization for forecasting economic variables. On the other hand, data produced by standard methods (using surveys) cannot be issued very frequently because of financial constraints and the limited mobility during COVID-19 pandemic. This article reports a methodological study on the use of Google Trends data. The objective of this study is to show that the use of Google Trends data can improve the quality of forecasting. To achieve the objective, youth unemployment data are utilized and prepared for analysis of Autoregressive Integrated Moving Average. The quality of forecasting utilizing additional Google Trends data is compared with that without involving Google Trends data. It is concluded that the quality of the forecasting using the first method is better than that of the second one. This conclusion implies that utilizing Google Trends data can potentially improve the quality of forecasting and partially solve the problem of data scarcity resulted from financial constraints and the COVID-19 pandemic
KINERJA BANK: PENGARUH LAPORAN KEBERLANJUTAN, KUALITAS LABA, DAN MODAL INTELEKTUAL
Get PDFThis study aims to examine the effect of the quality of sustainability reports and earnings quality on bank performance as a proxy for return on assets and price earnings ratio with intellectual capital as a moderating variable. The population of this study were banking companies listed on the IDX for 2018-2021 with a total of 46 companies. Determining the number of samples was carried out using a purposive sampling technique and selected based on criteria of 28 companies for a period of 4 years so that 112 samples were obtained. Regression analysis method on panel data using the Eviews 12 program. The results of this study indicate that the quality of sustainability reports has a significant negative effect on ROA. Earnings quality has a positive and significant effect on ROA. Report quality has a positive and significant effect on PER. Earnings quality has no significant effect on PER. ROA has a positive and significant effect on PER. Intellectual capital is able to moderate the influence of the quality of sustainability reports on PER. Intellectual capital cannot moderate the effect of sustainable earnings quality on PER. Intellectual capital cannot moderate the effect of ROA on PE
FAKTOR YANG MEMENGARUHI MINAT BERINVESTASI PADA MAHASISWA UNIVERSITAS PGRI MADIUN
Get PDFThis study aims to analyze and measure the influence of financial literacy, self-efficacy, social environment, and technological advances on the investment interests of PGRI Madiun University students. The research design used is quantitative research using the explanatory research method. The data source used is primary data. The total population is 210 students, and the sampling technique used is purposive random sampling using the Slovin formula. The data techniques used in this study are descriptive analysis, instrument testing, classical assumption test, the multiple linear regression test, the t test, and the coefficient of determination test with the help of SPSS software program version 25. These results show that financial literacy, self-efficacy, and technological advances have a significant positive effect on investment interest. While in this study the social environment variable didn’t have a significant positive effect on investment interest
RANCANGAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN KOPERASI PAGUYUBAN KARYAWAN DEKABE JAWA TIMUR
Get PDFThe rapid development of information technology has brought changes to all aspects of individuals and organizations, one of which is cooperatives. The Cooperative Association of Pakar Dekabe employees (Pakar Dekabe Cooperative), has trading and service business activities. Its trading business activities are related to buying, selling, and managing merchandise inventory that require recording and reporting. Recording sales as inventory expenditure is still done manually. Inventory is updated at the end of the current month period. This has an impact on inventory information that is not up-to-date and there is the potential for physical discrepancies to occur in recording. In this regard, the purpose of this study is to develop an inventory accounting information system through the Excel for Accounting (EFA) application to produce financial information accurately and qualified for stakeholders. The result of this study is the design of the EFA with the development of the number of working sheets from three become 11 sheets in order to detail the recording transactions, avoid the occurrence of physical discrepancies and recording inventory and also simplify the process of preparing financial reports as part of the internal control implementation
DETERMINAN DEFISIT NERACA TRANSAKSI BERJALAN DAN DEFISIT ANGGARAN: TWIN DEFICIT INDONESIA
Get PDFThe global crisis has pushed Indonesia into external and internal imbalances. In this case, the current account deficit is one of the important issues related to external balance because it is related to Indonesia\u27s foreign exchange reserves. A crisis causes not only external imbalances but also causes internal imbalances. The Indonesian government uses the State Revenue and Expenditure Budget (APBN) as an instrument in achieving internal balance, but Indonesia implements a deficit budget policy so that with this condition Indonesia experiences a twin deficit. This study aims to analyze the determinants that cause a deficit in the current account balance and government budget. The government budget, exchange rate, economic growth, commodity price index, and trade openness variables are used to analyze the current account balance determinants. Meanwhile, to analyze the determinants of the government\u27s budget, the variables of economic growth, inflation, and interest rates are used. The analytical tool used is the Error Correction Model (ECM). The results showed that the variables of economic growth, commodity price index, and trade openness had a significant negative effect on the current account balance in the long and short term. The government budget variable has a significant positive effect in the short term on the current account balance, while the exchange rate variable has a negative and significant effect on the current account balance in the long term. In the determinants of the government budget, the variable of economic growth has a significant positive effect in the long and short term, while the inflation variable has a significant negative effect in the long and short term. However, the interest rate variable has no significant effect in the long and short term
PENGARUH INVESTASI DAN PEMBANGUNAN MANUSIA DALAM PENGENTASAN KEMISKINAN DI INDONESIA
Get PDFThis study aims to examine the short-term and long-term effects of foreign direct investment, human development, economic growth, and electricity infrastructure on poverty alleviation efforts, which are proxied by the number of poor people below the national poverty line in Indonesia. The data used are time series data from 1996 to 2019, the methods used are Auto Regressive Distributed Lag (ARDL) and Error Correction Model (ECM) or ARDL-ECM. The results of this study indicate that in the short term foreign direct investment and human development index variables have a significant negative effect on poverty. And in the long term, only the electricity infrastructure variable has a significant negative effect on poverty in Indonesia. Meanwhile, the economic growth variable does not have a significant effect, either in the short or long term, on poverty in Indonesia