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DOES CORPORATE GOVERNANCE INFLUENCE VALUE CREATION : ASSESSING THE MEDIATING ROLE OF CSR AND TAX AVOIDANCE 公司治理是否影响价值创造:评估企业社会责任与避税的中介作用
Pub Date : 2021-12-26 DOI: 10.26618/jeb.v17i2.6077
Iskandar Itan, A. Antoni
This study aims to investigate the influence of CG on value creation both directly and as a mediating role in the form of tax avoidance and CSR. The panel data approach was employed, using a sample of 32 multisectoral companies, excluding those in the financial sector, that are listed in the Indonesia Stock Exchange from 2016 to 2019. The data is analyzed using the Smart PLS. In this study, value creation was measured using Tobin’s Q  and CG was measured using the Corporate Governance Index (CGI); while the mediating variable, in the form of tax avoidance, was measured using the Henry Sansing formula, and CSR was measured using the GRI-G4 index. The result showed that corporate governance has a direct significant impact on value creation. Furthermore, it is found that CSR tax avoidance could not mediate the relationship between CG and value creation.  
本研究旨在探讨企业责任对价值创造的直接影响,以及以避税和企业社会责任的形式作为中介作用的影响。采用面板数据方法,使用了32家多部门公司的样本,不包括2016年至2019年在印度尼西亚证券交易所上市的金融部门公司。使用智能PLS分析数据。在本研究中,价值创造使用托宾Q来衡量,CG使用公司治理指数(CGI)来衡量;而以避税形式存在的中介变量则使用Henry Sansing公式进行测量,而企业社会责任则使用GRI-G4指数进行测量。结果表明,公司治理对价值创造具有直接的显著影响。进一步研究发现,企业社会责任避税并不能中介企业社会责任与价值创造之间的关系。
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引用次数: 1
THE EFFECT OF WORK ENVIRONMENT, MOTIVATION, AND WORK EXPERIENCE ON EMPLOYEE PRODUCTIVITY OF KUD PAMA IMU ENDE 研究了工作环境、工作动机和工作经验对员工生产力的影响
Pub Date : 2021-12-26 DOI: 10.26618/jeb.v17i2.6095
I. Kurniawan, Maria Elviana Rimas
This research was conducted to determine the effect of work environment, motivation, and work experience on employee productivity. The population in this study were all employees of the Koperasi Unit Desa Pama Imu, Kabupaten Ende, Nusa Tenggara Timur. Samples were taken as many as 50 respondents using saturated sampling technique. Data were collected using a questionnaire and tested using multiple linear regression analysis. The results of this study indicate that the work environment and work experience have no effect on employee productivity. Motivation has a positive effect on employee productivity. Organizational leaders are expected to increase work motivation items to increase employee productivity.
本研究旨在确定工作环境、动机和工作经验对员工生产力的影响。本研究中的人口都是Koperasi Unit Desa Pama Imu, Kabupaten Ende, Nusa Tenggara Timur的雇员。使用饱和抽样技术抽取了多达50名受访者的样本。采用问卷调查法收集资料,采用多元线性回归分析进行检验。本研究结果显示,工作环境和工作经验对员工生产力没有影响。动机对员工的生产力有积极的影响。期望组织领导者增加工作激励项目,以提高员工的生产力。
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引用次数: 1
COMPARISON OF FINANCIAL PERFORMANCE OF CONVENTIONAL BNI (BNIK) AND BNI SYARIAH (BNIS): REVIEW BEFORE AND DURING COVID-19 传统bni (bnik)和伊斯兰bni (bnis)的财务绩效比较:COVID-19之前和期间的回顾
Pub Date : 2021-12-26 DOI: 10.26618/jeb.v17i2.6523
A. Habibi, Khavid Normasyhuri, Erike Anggraeni
Covid-19 is a disease that spreads across continents across countries and even Indonesia. The Covid-19 pandemic has become a challenge for the business world, including banks such as Conventional BNI (BNIK) and Sharia BNI (BNIS). In its implementation, financial performance is an important measure of whether in the company there is an increase in the company's finances or vice versa. This study aims to compare the financial performance of profitability ratios, namely ROA, ROE, and BOPO Conventional BNI (BNIK) and Sharia BNI (BNIS) before and during covid-19. This research is included in quantitative research with comparative nature. The type of data used is secondary data obtained from the official website of the Financial Services Authority (OJK). The statistical tool used is SPSS Version 21 using the Mann-Whitney test. Research result Shows that before Covid-19 there were differences in the financial performance of the two banks, namely Conventional BNI (BNIK) and Sharia BNI (BNIS) and it appears that financial performance from the ROA, ROE, and BOPO aspects of Conventional BNI (BNIK) is still better than Sharia BNI (BNIS) before covid-19. Then during covid-19, there was no difference in the financial performance of the two banks, namely Conventional BNI (BNIK) and Sharia BNI (BNIS) and it was seen that the Covid-19 pandemic certainly had an impact on financial performance in terms of ROA, ROE, and BOPO aspects, both conventional and sharia bank.
Covid-19是一种跨大洲、跨国家甚至印度尼西亚传播的疾病。新冠肺炎疫情已经成为商业世界的挑战,包括传统银行(BNIK)和伊斯兰银行(BNIS)。在其实施中,财务绩效是衡量公司财务是否增加的重要指标,反之亦然。本研究旨在比较盈利能力比率的财务表现,即ROA, ROE和BOPO传统BNI (BNIK)和伊斯兰BNI (BNIS)在covid-19之前和期间。本研究属于比较性质的定量研究。使用的数据类型是从金融服务管理局(OJK)的官方网站获得的辅助数据。使用的统计工具是SPSS Version 21使用曼-惠特尼检验。研究结果表明,在新冠肺炎之前,传统银行(BNIK)和伊斯兰银行(BNIS)两家银行的财务业绩存在差异,从ROA、ROE和BOPO方面来看,传统银行(BNIK)的财务业绩仍优于伊斯兰银行(BNIS)。然后在2019冠状病毒病期间,传统银行(BNIK)和伊斯兰银行(BNIS)两家银行的财务业绩没有差异,可以看出,covid-19大流行确实对传统银行和伊斯兰银行的ROA, ROE和BOPO方面的财务业绩产生了影响。
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引用次数: 1
THE INFLUENCE OF ORGANIZATIONAL CULTURE, MOTIVATION, AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE DURING THE COVID-19 PANDEMIC IN PT. SARANA TITIAN PERMATA 1 新冠肺炎疫情期间组织文化、激励和工作纪律对员工绩效的影响
Pub Date : 2021-12-26 DOI: 10.26618/jeb.v17i2.6483
R. Rustam
In the era of globalization, competition between companies is getting sharper, so it requires companies to always be the best. The increasingly fierce competition also shapes the development of increasingly increasing technology and information, resulting in global and comprehensive competition. Therefore, we need workers who really want to work and are able to survive in oil palm plantations. This study aims to determine (1) Does Organizational Culture partially affect the performance of employees at PT. Sarana Titian Permata 1, (2) Does motivation partially affect the performance of employees at PT. Sarana Titian Permata 1, (3) Does Work Discipline partially affect employee performance at PT. Sarana Titian Permata 1. The method of collecting data is through questionnaires distributed to employees of PT. Sarana Titian Permata 1. The samples taken were 54 respondents using the saturated sample technique. The data obtained were then processed using a computer software analysis tool, namely SPSS version 23. This analysis includes validity test, reliability test, multiple regression analysis test, classical assumption test, and statistical test through t statistical test, F statistical test, and the coefficient of determination (R2 ). The results of the t-statistical test indicate that Organizational Culture has a positive and significant effect on employee performance with a significance (Sig.) of 0.000 less than 0.05 (α), then motivation has a positive and significant effect on employee performance with a significance (Sig.) of 0.023. smaller than the value (α) of 0.05, while Work Discipline has no significant effect on employee performance with a significance (Sig.) of 0.547 greater than the value (α) of 0.05. Then the F statistic test and the coefficient of determination (R2) show that organizational culture, motivation and work environment simultaneously affect employee performance with a contribution of 69.7%. While the remaining 30.3% is explained by other independent variables that are not included in the analytical model of this study.
在全球化时代,企业之间的竞争越来越激烈,这就要求企业永远做到最好。日益激烈的竞争也塑造了日益增长的技术和信息的发展,形成了全球性和综合性的竞争。因此,我们需要真正想要在油棕种植园工作并能够生存的工人。本研究旨在确定(1)组织文化是否部分影响PT.员工的绩效,(2)动机是否部分影响PT.员工的绩效,(3)工作纪律是否部分影响PT.员工的绩效。收集数据的方法是通过对PT. Sarana Titian Permata 1的员工进行问卷调查。采用饱和采样技术采集的样本为54份。然后使用计算机软件分析工具SPSS version 23对所得数据进行处理。本分析包括效度检验、信度检验、多元回归分析检验、经典假设检验,并通过t统计检验、F统计检验和决定系数(R2)进行统计检验。t统计检验结果显示,组织文化对员工绩效有正向显著影响,显著性(Sig.)为0.000,显著性< 0.05 (α);激励对员工绩效有正向显著影响,显著性(Sig.)为0.023。< 0.05,而工作纪律对员工绩效无显著影响,显著性(Sig.)大于0.05。F统计检验和决定系数R2表明,组织文化、激励和工作环境同时影响员工绩效,贡献值为69.7%。而剩下的30.3%是由其他自变量解释的,这些自变量没有包括在本研究的分析模型中。
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引用次数: 0
THE EFFECT OF FINANCIAL LITERATURE, LIFESTYLE, AND SELF-CONTROL ON CONSUMPTION BEHAVIOR ON ONLINE SHOPPING BY STATE STUDENTS OF STATE UNIVERSITIES IN SURABAYA 金融文献、生活方式、自我控制对泗水州立大学大学生网上购物消费行为的影响
Pub Date : 2021-12-26 DOI: 10.26618/jeb.v17i2.6207
Nanik Sufatmi, E. Purwanto
Along with the increasingly rapid globalization, economic conditions will continue to develop and progress. One of the impacts of globalization is that human needs are increasing and increasingly diverse. In the current era, shopping centers are starting to spread and are increasing both using online and offline methods and it is undeniable that at this time online shops are becoming a current trend that is in great demand by all people. The development of this era and technology causes people to make purchases not based on a priority scale of needs but on a priority scale of desire or willingness. This study aims to analyze the effect of financial literacy, lifestyle, and self-control on online shopping consumptive behavior. The population in this study were students at State Universities throughout Surabaya. The sample used in the study was 100 people or respondents. The data used in this study is primary data which is data from the questionnaire results from the answers of 100 respondents. The analysis technique in this study uses Partial Least Square (PLS). The results of the study state that financial literacy and lifestyle have a significant positive effect on online shopping consumptive behavior, while self-control does not have an insignificant effect on online shopping consumptive behavior.
随着全球化的日益迅速,经济条件将不断发展和进步。全球化的影响之一是人类的需求越来越多,越来越多样化。在当今时代,购物中心开始蔓延,并通过线上和线下的方式增加,不可否认的是,在这个时候,网上商店正在成为一种潮流,是所有人的巨大需求。这个时代和技术的发展使得人们的购买不是基于需求的优先级,而是基于欲望或意愿的优先级。本研究旨在分析金融素养、生活方式和自我控制对网络购物消费行为的影响。这项研究的对象是泗水州立大学的学生。研究中使用的样本是100人或受访者。本研究使用的数据为原始数据,数据来源于100名受访者的问卷调查结果。本研究的分析技术采用偏最小二乘法(PLS)。研究结果表明,理财素养和生活方式对网购消费行为有显著的正向影响,而自我控制对网购消费行为的影响并非不显著。
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引用次数: 2
PREDICTING OF FINANCIAL DISTRESS WITH THE ALTMAN Z-SCORE MODEL OF RETAIL COMPANIES LISTED ON IDX 用altman z-score模型预测idx上市零售企业财务困境
Pub Date : 2021-12-26 DOI: 10.26618/jeb.v17i2.6273
Putri Puji Arohmawati, T. Pertiwi
This research aims to examine and analyze the impact of current ratio, return on assets, debt to asset ratio, and total asset turnover rate on the estimated financial distress status of retail trading companies listed on the Indonesian stock exchange. This research is a quantitative research. The data used in this study are second hand data. The totality of this research is the retail trade sub-sector companies that were listed on the Indonesian Stock Exchange from 2015 to 2019. The sampling technique is purposeful sampling, with a total of 17 companies. The analysis method used is logistic regression analysis. The results of this research analysis have a significant impact on the variable current ratio, asset return, asset liability ratio and total asset turnover. In part, the current ratio variable has a negative and significant effect, the asset return rate variable has a negative and significant effect, the asset liability ratio variable has a negative and insignificant effect, and the total asset turnover rate variable has a negative and significant effect. Estimate the financial distress status of companies in the retail trading sub-sector listed on the Indonesian Stock Exchange.Keywords: Financial distress, Current Ratio, Return On Assets, Debt to Assets Ratio, Total Assets Turnover
本研究旨在考察和分析流动比率、资产收益率、资产负债率和总资产周转率对印尼证券交易所上市零售贸易公司估计财务困境状况的影响。本研究为定量研究。本研究使用的数据为二手数据。本研究的总体是2015年至2019年在印度尼西亚证券交易所上市的零售贸易子行业公司。抽样方法为有目的抽样,共选取了17家公司。分析方法为逻辑回归分析。本研究分析的结果对可变流动比率、资产收益率、资产负债率和总资产周转率有显著影响。其中,流动比率变量具有负而显著的影响,资产收益率变量具有负而显著的影响,资产负债率变量具有负而不显著的影响,总资产周转率变量具有负而显著的影响。估计在印尼证券交易所上市的零售行业公司的财务困境状况。关键词:财务困境,流动比率,资产收益率,资产负债率,总资产周转率
{"title":"PREDICTING OF FINANCIAL DISTRESS WITH THE ALTMAN Z-SCORE MODEL OF RETAIL COMPANIES LISTED ON IDX","authors":"Putri Puji Arohmawati, T. Pertiwi","doi":"10.26618/jeb.v17i2.6273","DOIUrl":"https://doi.org/10.26618/jeb.v17i2.6273","url":null,"abstract":"This research aims to examine and analyze the impact of current ratio, return on assets, debt to asset ratio, and total asset turnover rate on the estimated financial distress status of retail trading companies listed on the Indonesian stock exchange. This research is a quantitative research. The data used in this study are second hand data. The totality of this research is the retail trade sub-sector companies that were listed on the Indonesian Stock Exchange from 2015 to 2019. The sampling technique is purposeful sampling, with a total of 17 companies. The analysis method used is logistic regression analysis. The results of this research analysis have a significant impact on the variable current ratio, asset return, asset liability ratio and total asset turnover. In part, the current ratio variable has a negative and significant effect, the asset return rate variable has a negative and significant effect, the asset liability ratio variable has a negative and insignificant effect, and the total asset turnover rate variable has a negative and significant effect. Estimate the financial distress status of companies in the retail trading sub-sector listed on the Indonesian Stock Exchange.Keywords: Financial distress, Current Ratio, Return On Assets, Debt to Assets Ratio, Total Assets Turnover","PeriodicalId":250522,"journal":{"name":"Jurnal Ekonomi Balance","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126425923","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
QUALITY CONTROL OF WRITTEN BATIK CV. BATIK TULIS AL HUDA WITH STATISTICAL QUALITY CONTROL (SQC) METHOD 蜡染文字简历的质量控制。蜡染郁金香采用统计质量控制(sqc)方法
Pub Date : 2021-12-26 DOI: 10.26618/jeb.v17i2.6206
Wiwik Handayani, Hutama Muhammad Anhar, Lilik Murjana
This study aims to analyze quality control at CV. Batik Tulis Al Huda. This type of research is quantitive descriptive research. In this research, the sample used was the number of the defect in the batik tulis product at CV. Batik Tulis Al Huda in 2019. This research uses the Statistical Quality Control method with tools namely check sheet, histogram, control chart, Pareto diagram, and cause-effect diagram. The results showed that the batik production process still experienced irregularities or was out of control. The overall level of damage reached 3.93% of the total production. Factors that cause defective products are human error, procedures that are not carried out properly, and equipment that is not in good condition.  
本研究旨在分析CV的质量控制。蜡染图利斯·胡达。这种类型的研究是定量描述性研究。在本研究中,使用的样本是蜡染郁金香产品在CV的缺陷数。2019年的Batik Tulis Al Huda。本研究采用统计质量控制方法,工具为检查表、直方图、控制图、帕累托图、因果图。结果表明,蜡染生产过程仍然存在不规范或失控的情况。总体损害程度达到了总产量的3.93%。造成缺陷产品的因素是人为错误,程序没有正确执行,设备状况不佳。
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引用次数: 0
TEACHER'S STRATEGY IN INCREASING STUDENT LEARNING MOTIVATION AT NABIGH ACADEMIC PAUD IN SOPPENG REGENCY DURING THE COVID-19 PANDEMIC 在2019冠状病毒病大流行期间,教师提高高中学生学习动机的策略
Pub Date : 2021-12-26 DOI: 10.26618/jeb.v17i2.6089
Z. Fadli, Amriadi Amriadi, Zul Rachmat, W. S
With regard to the Covid-19 pandemic, Nabigh Akademik PAUD teachers must change their teaching methods and strategies. This study aims to examine how the strategies of Nabigh Akademik PAUD teachers in increasing students' learning motivation, especially during the pandemic. This research method uses a descriptive method with a qualitative approach, where the research subjects are all PAUD Nabigh Akademik teachers. Data collection techniques used in this study were the following methods: (1) observation, (2) interviews, (3) documentation, and (4) literature study. The results of this study are the PAILKEM strategy is a strategy that can be relied on by teachers in carrying out the teaching and learning process, especially during the Covid-19 pandemic.
面对新冠肺炎疫情,Nabigh Akademik PAUD的教师必须改变教学方法和策略。本研究旨在探讨Nabigh Akademik PAUD教师的策略如何提高学生的学习动机,特别是在大流行期间。本研究方法采用描述性方法与定性方法相结合,研究对象均为PAUD Nabigh Akademik教师。本研究使用的数据收集方法为:(1)观察,(2)访谈,(3)文献,(4)文献研究。本研究的结果是,PAILKEM策略是教师在开展教学过程中可依赖的策略,特别是在Covid-19大流行期间。
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引用次数: 0
THE EFFECT OF MARKET ORIENTATION ON GOFOOD PARTNER MARKETING PERFORMANCE IN SURABAYA 市场导向对泗水市gofood合作伙伴营销绩效的影响
Pub Date : 2021-12-26 DOI: 10.26618/jeb.v17i2.6277
Suhelmi Suhelmi, Luky Susilowati, Zumrotul Zumrotul
Today's digital start-ups have succeeded in creating a new trend and can solve problems in society. One that is attracting attention today is Gojek. Not only does it provide benefits from the consumer side, but Gojek can also provide benefits from the business side, one of which is by joining as a GoFood business partner or commonly called a "GoFood Partner". This study aims to determine the effect of market orientation on the marketing performance of Gofood Partners in Surabaya. This study involved 70 respondents who are owners or managers and customers of Gofood in the city of Surabaya. By using the Purposive sampling method, data collection was carried out by distributing questionnaires. The analytical technique used in this research is using the component-based SEM method using PLS. The results found indicate that Market Orientation has a positive effect on Marketing Performance. The better the market orientation carried out by gofood partners, the marketing performance will also increase.
今天的数字创业公司已经成功地创造了一种新的趋势,可以解决社会问题。今天引人注目的是Gojek。它不仅从消费者方面提供好处,而且Gojek也可以从商业方面提供好处,其中之一是作为GoFood的商业合作伙伴加入,或者通常被称为“GoFood合作伙伴”。本研究旨在确定市场导向对泗水Gofood Partners营销绩效的影响。本研究涉及70名受访者,他们是泗水市Gofood的所有者或经理和客户。采用目的抽样法,通过发放问卷的方式进行数据收集。本研究使用的分析技术是运用PLS的基于组件的SEM方法,结果发现市场导向对营销绩效有积极的影响。gofood合作伙伴的市场定位越好,营销效果也会越好。
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引用次数: 0
CAPITAL BUDGETING ANALYSIS TO ASSESS THE FEASIBILITY OF INVESTMENT IN STATE-OWNED IDLE ASSETS 资本预算分析,评估国有闲置资产投资的可行性
Pub Date : 2021-12-26 DOI: 10.26618/jeb.v17i2.6267
Dipta Ardhi, Rohmat Hidayatuloh
The purpose of this study is to determine and assess the feasibility of investment plans on idle state-owned assets in the context of optimizing assets using the capital budgeting method so that it can be known whether or not it is feasible to implement. This study uses a descriptive type of research with a case study approach. Research conducted on the assets of Ruko Kalimalang shows that by using the capital budgeting method, it can be seen that the investment plan is feasible to implement using the most optimal scheme, namely as is. The results of calculations using the payback period method show that the time required to return the investment is 2.66 years, less than the economic life of the asset, which is 15 years. The result of the calculation using the net present value (NPV) method is Rp. 131.137.929, -. This result is considered favorable because the NPV is positive (NPV 0). The method of internal rate of return (IRR) is feasible to implement with the results of the IRR calculation being greater than the discount rate, namely 37.25% 10%. Meanwhile, the profitability index is 2.86 1.
本研究的目的是利用资本预算法确定和评估资产优化背景下国有闲置资产投资计划的可行性,从而了解其是否可行实施。本研究采用案例研究方法的描述性研究。对Ruko Kalimalang的资产进行的研究表明,使用资本预算方法可以看出,使用最优方案即as,投资计划是可行的。利用投资回收期法计算结果表明,收回投资所需时间为2.66年,小于资产的经济寿命15年。使用净现值(NPV)法计算的结果为Rp. 131.137.929, -。这个结果被认为是有利的,因为NPV为正(NPV为0)。内部收益率(IRR)的方法是可行的,IRR的计算结果大于贴现率,即37.25% 10%。同时,盈利能力指数为2.86 1。
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引用次数: 0
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Jurnal Ekonomi Balance
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