Pub Date : 2023-09-01DOI: 10.33557/mbia.v22i2.2552
Karmila Utari, Bakti Setyadi, Sulaiman Helmi
Employee engagement is an essential factor affecting the performance and success of an organization. This survey investigates the effect of competence and job satisfaction on Employee engagement at PT Semen Baturaja Palembang. The research sample consisted of 98 employees who worked at PT Semen Baturaja Palembang. The instrument used in this study is a structured questionnaire that measures competency levels, job satisfaction, and employee engagement. The data collected was analyzed using a double linear technique with the help of the SmartPLS 3 application. The results showed that competency and job satisfaction had a significant effect on the level of Employee engagement by 55.3%. The conclusions of this study provide a deeper understanding of the factors that can increase Employee engagement in the workplace, thereby helping organizations develop effective human resource management strategies and improve overall performance.
Keywords: Competence, Job satisfaction, Employee Engagement
Abstrak
Employee engagement merupakan faktor penting yang mempengaruhi kinerja dan kesuksesan suatu organisasi. Penelitian survei ini bertujuan untuk menginvestigasi pengaruh kompetensi dan job satisfaction terhadap tingkat Employee engagement di PT Semen Baturaja Palembang. Sampel penelitian terdiri dari 98 karyawan yang bekerja di PT Semen Baturaja Palembang. Instrumen yang digunakan dalam penelitian ini adalah kuesioner terstruktur yang mengukur tingkat kompetensi, job satisfaction, dan employee engagement. Data yang dikumpulkan dianalisis menggunakan teknik linear ganda dengan bantuan aplikasi SmartPLS 3. Hasil penelitian menunjukkan bahwa kompetensi dan job satisfaction berpengaruh signifikan terhadap tingkat Employee engagement sebesar 55.3%. Kesimpulan dari penelitian ini memberikan pemahaman lebih mendalam tentang faktor-faktor yang dapat meningkatkan Employee engagement di tempat kerja, sehingga dapat membantu organisasi dalam mengembangkan strategi manajemen sumber daya manusia yang efektif dan meningkatkan kinerja secara keseluruhan.
Kata kunci: Kompetensi, Job satisfaction, Employee Engagament
员工敬业度是影响组织绩效和成功的重要因素。本调查旨在探讨胜任力和工作满意度对巨港邮电科技公司员工敬业度的影响。研究样本包括98名在PT Semen Baturaja Palembang工作的员工。本研究中使用的工具是一份结构化的问卷，用于测量能力水平、工作满意度和员工敬业度。在SmartPLS 3应用程序的帮助下，使用双线性技术分析收集的数据。结果表明，胜任力和工作满意度对员工敬业度有显著影响，影响幅度为55.3%。本研究的结论提供了一个更深入的了解因素，可以提高员工敬业度在工作场所，从而帮助组织制定有效的人力资源管理策略，提高整体绩效。
& # x0D;关键词:胜任力;工作满意度;员工敬业度;& # x0D;Abstrak& # x0D;员工敬业度是影响企业发展的重要因素。Penelitian survei ini bertujuan untuk menginvestigasi pengaruh comppetensi与工作满意度、员工敬业度(Employee engagement)的关系。样本penelitian terdiri dari 98 karyawan yang bekerja di PT Semen Baturaja Palembang。工作满意度与员工敬业度的关系。数据杨迪昆普尔坎分析，孟古纳坎技术，线性甘达，登干，班团应用，SmartPLS 3。员工对工作的满意度与工作满意度之间存在显著差异，员工敬业度为55.3%。员工敬业度，员工敬业度，员工敬业度，员工敬业度，员工敬业度，员工敬业度，员工敬业度& # x0D;Kata kunci:竞争力，工作满意度，员工敬业度
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 Keywords: Competence, Job satisfaction, Employee Engagement
 
 Abstrak
 Employee engagement merupakan faktor penting yang mempengaruhi kinerja dan kesuksesan suatu organisasi. Penelitian survei ini bertujuan untuk menginvestigasi pengaruh kompetensi dan job satisfaction terhadap tingkat Employee engagement di PT Semen Baturaja Palembang. Sampel penelitian terdiri dari 98 karyawan yang bekerja di PT Semen Baturaja Palembang. Instrumen yang digunakan dalam penelitian ini adalah kuesioner terstruktur yang mengukur tingkat kompetensi, job satisfaction, dan employee engagement. Data yang dikumpulkan dianalisis menggunakan teknik linear ganda dengan bantuan aplikasi SmartPLS 3. Hasil penelitian menunjukkan bahwa kompetensi dan job satisfaction berpengaruh signifikan terhadap tingkat Employee engagement sebesar 55.3%. Kesimpulan dari penelitian ini memberikan pemahaman lebih mendalam tentang faktor-faktor yang dapat meningkatkan Employee engagement di tempat kerja, sehingga dapat membantu organisasi dalam mengembangkan strategi manajemen sumber daya manusia yang efektif dan meningkatkan kinerja secara keseluruhan.
 
 Kata kunci: Kompetensi, Job satisfaction, Employee Engagament","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135737344","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}
Pub Date : 2023-08-30DOI: 10.33557/mbia.v22i2.2379
Nurul Ahadiat, R. Hozin Abdul Fatah, Hendi Sobari
Many online customers cancel their product orders, which is undesirable for anyone as it reduces the number of purchases. Product visualisation and price are important factors for customers' purchasing decisions in e-commerce. These two factors attract consumers' attention, and they may cancel their purchases due to unattractive product displays and mismatched prices. This study seeks to reveal how much influence visualising goods and prices has on purchasing decisions. The number of research samples is 97 respondents. The research object is in Sukakerta Village. The quantitative descriptive method is used; the data comes from primary and secondary data with the help of computational software SPSS ver. 18. The research results show that product visualisation and price positively influence purchasing decisions on Shopee, with an F-value of 103.111 > F-table 3.92 with a significance level of 0.000 < 0.05. This result means that the visualisation of goods and prices together significantly influence purchasing decisions.
Keywords: Product Visualisation, Price, Purchasing Decision
Abstrak
Tidak sedikit konsumen online yang membatalkan order produknya, dan tentu saja hal tersebut tidak diinginkan oleh siapapun dikarenakan pasti mengurangi jumlah pembelian. Visualisasi produk dan harga menjadi poin penting bagi konsumen dalam keputusan pembelian di e-commerce, 2 faktor tersebut menjadi sorotan konsumen karena memiliki daya tarik tersendiri, tidak sedikit dari mereka membatalkan pembelian karena tampilan barang yang dianggap kurang menarik serta harga yang dirasa tidak sesuai. Penelitian ini berupaya mengungkap berapa besar pengaruh visualisasi barang dan harga pada keputusan pembelian. Jumlah sampel penelitian sebanyak 97 responden. Objek penelitian di Desa Sukakerta. Metoda yang digunakan yaitu metode deskriptif kuantitatif, data berasal dari data primer dan data sekunder dengan komputasi bantuan software SPSS ver. 18. Hasil penelitian memperlihatkan bahwa visualisasi barang dan harga berpengaruh positif kepada keputusan pembelian di Shopee, dengan nilai Fhitung 103.111 > Ftabel 3,92 dengan taraf signifikansi 0,000 < 0,05. Ini berarti bahwa visualisasi barang dan harga secara bersama-sama dan signifikan mempengaruhi keputusan pembelian.
Kata kunci: Visualisasi Produk, Harga, Keputusan Pembelian
许多在线客户取消了他们的产品订单，这对任何人来说都是不可取的，因为这会减少购买数量。在电子商务中，产品的可视化和价格是影响消费者购买决策的重要因素。这两个因素吸引了消费者的注意力，他们可能会因为没有吸引力的产品展示和不匹配的价格而取消购买。这项研究旨在揭示可视化商品和价格对购买决策的影响程度。研究样本数量为97人。研究对象在Sukakerta村。采用定量描述方法;数据来源于一次和二次数据，借助于计算软件SPSS ver。18. 研究结果表明，产品可视化和价格正向影响Shopee的购买决策，f值为103.111 >f表3.92，显著性水平为0.000 <0.05. 这一结果意味着商品和价格的可视化共同显著影响购买决策。
& # x0D;关键词:产品可视化，价格，采购决策
& # x0D;Abstrak& # x0D;Tidak sedikit konsumen在线yang membatalkan订购产品，但tentuu saja hal tersebut Tidak diinginkan oleh siapapun dikarenakan pasti mengurangi jumlah pembelian。Visualisasi产品dan harga menjadi point penting bagi konsumen dalam keputusan penbelian di e-commerce, 2因素tersesebut menjadi sorotan konsumen kmemiliki daya tarik tersendiri, tidak sedikit dari merka mematalkan penbelian karena tampilan barang anggap kurang menarik serta harga yang dirasa tidak sesai。Penelitian ini berupaya, mengungkapa, berapar, pengaruu, visualisasi, barang, dan, harga, paputusan, penbelian。Jumlah sampel penelitian sebanyak 97回应。object penelitian di Desa Sukakerta。元数据分析，数据分析，数据分析，数据入门，数据检索，在登安计算机统计软件SPSS ver下进行。18. Hasil penelitian memperlihatkan bahwa visualisasi barang dan harga berpengaruh positif kepada keputusan penbelian di Shopee, dengan nilai Fhitung 103.111 >表3、92邓根的显著性为0000 <0 05。Ini berarti bahwavisualisasi barang dan harga secara bersama-sama -sama dan signikan mempengaruhi keputusan penbelian .
& # x0D;Kata kunci: Visualisasi Produk, Harga, Keputusan Pembelian
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 Keywords: Product Visualisation, Price, Purchasing Decision
 
 Abstrak
 Tidak sedikit konsumen online yang membatalkan order produknya, dan tentu saja hal tersebut tidak diinginkan oleh siapapun dikarenakan pasti mengurangi jumlah pembelian. Visualisasi produk dan harga menjadi poin penting bagi konsumen dalam keputusan pembelian di e-commerce, 2 faktor tersebut menjadi sorotan konsumen karena memiliki daya tarik tersendiri, tidak sedikit dari mereka membatalkan pembelian karena tampilan barang yang dianggap kurang menarik serta harga yang dirasa tidak sesuai. Penelitian ini berupaya mengungkap berapa besar pengaruh visualisasi barang dan harga pada keputusan pembelian. Jumlah sampel penelitian sebanyak 97 responden. Objek penelitian di Desa Sukakerta. Metoda yang digunakan yaitu metode deskriptif kuantitatif, data berasal dari data primer dan data sekunder dengan komputasi bantuan software SPSS ver. 18. Hasil penelitian memperlihatkan bahwa visualisasi barang dan harga berpengaruh positif kepada keputusan pembelian di Shopee, dengan nilai Fhitung 103.111 > Ftabel 3,92 dengan taraf signifikansi 0,000 < 0,05. Ini berarti bahwa visualisasi barang dan harga secara bersama-sama dan signifikan mempengaruhi keputusan pembelian.
 
 Kata kunci: Visualisasi Produk, Harga, Keputusan Pembelian","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136242449","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}
Pub Date : 2023-08-29DOI: 10.33557/mbia.v22i2.2141
Fauzuna Naufal Wijanarko, Rini Dwi Susanti
This study aims to analyze economic development towards improving the quality of human life in the Special Region of Yogyakarta from 2013 to 2019. Theoretically, the Human Development Index (IPM) measures human resources and is used as a standard indicator of human welfare. The HDI indicator is based on the quality of health, education and people's purchasing power. An increase in the HDI value indicates that there has been an increase in human welfare and rate in an area. Human Development Index (IPM) is the dependent variable, while capital expenditure, poverty, Regional Minimum Wage (UMP), and Gross Regional Domestic Product (GRDP) are independent variables. The research approach uses a fixed effect model: panel data. Partial research results show that capital expenditure has a positive but not significant effect on HDI, while poverty has a negative and insignificant influence on HDI. In addition, UMP and GRDP have a significant positive impact on HDI. Simultaneously, poverty, capital expenditure, UMP and GRDP substantially influence the HDI in the Special Region of Yogyakarta.
Keywords: Human Development Index, Poverty, Provincial Minimum Wage, Government Expenditure, Gross Regional Domestic Product.
Abstrak
Penelitian ini bertujuan menganalisis pembangunan ekonomi terhadap peningkatan kualitas hidup manusia di Daerah Istimewa Yogyakarta pada tahun 2013-2019. Secara teoritis, Indeks Pembangunan Manusia (IPM) merupakan metode pengukuran sumber daya manusia yang dijadikan standar indikator kesejahteraan manusia. Indikator IPM didasarkan pada kualitas kesehatan, pendidikan dan daya beli masyarakat. Meningkatnya nilai IPM menujukkan bahwa terjadi peningkatan kesejahteraan dan kualitas manusia di suatu wikayah. Indeks Pembangunan Manusia (IPM) sebagai variabel dependen, sedangkan belanja modal, kemiskinan, Upah Minimum Regional (UMP), Produk Domestik Regional Bruto (PDRB) sebagai variabel independen Pendekatan penelitian menggunakan fixed effect model yang bersifat data panel. Hasil penelitian secara partial menunjukan bahwa belanja modal berpengaruh positif tetapi tidak signifikan terhadap IPM, sedangkan kemiskinan berpengaruh negatif dan tidak signifikan terhadap IPM. Selain itu, UMP dan PDRB memiliki dampak positif yang signifikan terhadap IPM. Secara simultan, kemiskinan, belanja modal, UMP dan PDRB memiliki pengaruh signifikan terhadap IPM di Daerah Istimewa Yogyakarta.
Kata Kunci: Indeks Pembangunan Manusia, Kemiskinan, Belanja Modal, Produk Domestik Regional Bruto, Upah Minimum Provinsi.
本研究旨在分析2013年至2019年日惹特区经济发展对改善人类生活质量的影响。从理论上讲，人类发展指数(IPM)衡量人力资源，并作为人类福利的标准指标。人类发展指数是基于健康、教育和人民购买力的质量。人类发展指数值的增加表明一个地区的人类福利和比率有所提高。人类发展指数(IPM)是因变量，而资本支出、贫困、地区最低工资(UMP)和地区国内生产总值(GRDP)是自变量。研究方法采用固定效应模型:面板数据。部分研究结果显示，资本支出对HDI的影响为正但不显著，而贫困对HDI的影响为负但不显著。此外，UMP和GRDP对HDI有显著的正向影响。同时，贫困、资本支出、UMP和GRDP对日惹特区的人类发展指数产生了重大影响。关键词:人类发展指数，贫困，省级最低工资，政府支出，地区生产总值
& # x0D;Abstrak& # x0D;2013-2019年，日惹市，日惹市，日惹市，日惹市。参考文献:Secara teoritis, Indeks Pembangunan Manusia (IPM) merupakan方法企鹅数量daya Manusia yang dijadikan标准指标kesjahteraan Manusia。指标IPM didasarkan pada kualitas kesehatan, pendidikan dan daya beli masyarakat。脑膜炎病毒nilai IPM menujukkan bahwa terjadi peningkatan kesejahteraan dan kualitas manusia di suatu wikayah。指标:Pembangunan Manusia (IPM) sebagai变量依赖、sedangkan belanja模态、kemiskinan、Upah Minimum Regional (UMP)、Produk domestic Regional Bruto (PDRB) sebagai变量独立、Pendekatan penelitian menggunakan固定效应模型yang bersifat数据面板。Hasil penelitian secara局部menunjukan bahwa belanja模态berpengaruh阳性teppak显著性IPM, sedangkan kemiskinan berpengaruh阴性teppak显著性IPM。Selain itu、UMP和PDRB对IPM的正向影响具有显著意义。Secara simultan, kemiskinan, belanja modal, UMP和PDRB memoriliki pengaruh signikan terhadap IPM di Daerah Istimewa Yogyakarta.
& # x0D;Kata Kunci:索引Pembangunan Manusia, Kemiskinan, Belanja Modal, producduk domestic Regional Bruto, Upah Minimum province。
{"title":"Peningkatan Pembangunan Ekonomi Untuk Kualitas Hidup Manusia Di Daerah Istimewa Yogyakarta","authors":"Fauzuna Naufal Wijanarko, Rini Dwi Susanti","doi":"10.33557/mbia.v22i2.2141","DOIUrl":"https://doi.org/10.33557/mbia.v22i2.2141","url":null,"abstract":"This study aims to analyze economic development towards improving the quality of human life in the Special Region of Yogyakarta from 2013 to 2019. Theoretically, the Human Development Index (IPM) measures human resources and is used as a standard indicator of human welfare. The HDI indicator is based on the quality of health, education and people's purchasing power. An increase in the HDI value indicates that there has been an increase in human welfare and rate in an area. Human Development Index (IPM) is the dependent variable, while capital expenditure, poverty, Regional Minimum Wage (UMP), and Gross Regional Domestic Product (GRDP) are independent variables. The research approach uses a fixed effect model: panel data. Partial research results show that capital expenditure has a positive but not significant effect on HDI, while poverty has a negative and insignificant influence on HDI. In addition, UMP and GRDP have a significant positive impact on HDI. Simultaneously, poverty, capital expenditure, UMP and GRDP substantially influence the HDI in the Special Region of Yogyakarta.
 Keywords: Human Development Index, Poverty, Provincial Minimum Wage, Government Expenditure, Gross Regional Domestic Product.
 
 Abstrak
 Penelitian ini bertujuan menganalisis pembangunan ekonomi terhadap peningkatan kualitas hidup manusia di Daerah Istimewa Yogyakarta pada tahun 2013-2019. Secara teoritis, Indeks Pembangunan Manusia (IPM) merupakan metode pengukuran sumber daya manusia yang dijadikan standar indikator kesejahteraan manusia. Indikator IPM didasarkan pada kualitas kesehatan, pendidikan dan daya beli masyarakat. Meningkatnya nilai IPM menujukkan bahwa terjadi peningkatan kesejahteraan dan kualitas manusia di suatu wikayah. Indeks Pembangunan Manusia (IPM) sebagai variabel dependen, sedangkan belanja modal, kemiskinan, Upah Minimum Regional (UMP), Produk Domestik Regional Bruto (PDRB) sebagai variabel independen Pendekatan penelitian menggunakan fixed effect model yang bersifat data panel. Hasil penelitian secara partial menunjukan bahwa belanja modal berpengaruh positif tetapi tidak signifikan terhadap IPM, sedangkan kemiskinan berpengaruh negatif dan tidak signifikan terhadap IPM. Selain itu, UMP dan PDRB memiliki dampak positif yang signifikan terhadap IPM. Secara simultan, kemiskinan, belanja modal, UMP dan PDRB memiliki pengaruh signifikan terhadap IPM di Daerah Istimewa Yogyakarta.
 
 Kata Kunci: Indeks Pembangunan Manusia, Kemiskinan, Belanja Modal, Produk Domestik Regional Bruto, Upah Minimum Provinsi.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349114","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}
This study aims to trace the track record of management control system research found in reputable international journals (Journal of Management Accounting Research). To obtain accurate research results, we documented research published during the 2021 period of 45 reputable articles. We found that research in the field of management control systems is a very interesting issue to study. Several previous findings strengthen the trend of management accounting research, especially in the field of MCS which is mostly associated with internal and external resources of the company. In addition, MAR research with the MCS theme makes an important contribution not only to the development of the complexity of the existing literature, but also becomes material for study by experts, stakeholders, and the government in formulating policies and strategies related to current and future corporate issues.
{"title":"A BIBLIOGRAPHIC STUDY FOR MANAGEMENT CONTROL SYSTEMS ON JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH","authors":"Suham Cahyono","doi":"10.34208/jba.v25i1.1798","DOIUrl":"https://doi.org/10.34208/jba.v25i1.1798","url":null,"abstract":"This study aims to trace the track record of management control system research found in reputable international journals (Journal of Management Accounting Research). To obtain accurate research results, we documented research published during the 2021 period of 45 reputable articles. We found that research in the field of management control systems is a very interesting issue to study. Several previous findings strengthen the trend of management accounting research, especially in the field of MCS which is mostly associated with internal and external resources of the company. In addition, MAR research with the MCS theme makes an important contribution not only to the development of the complexity of the existing literature, but also becomes material for study by experts, stakeholders, and the government in formulating policies and strategies related to current and future corporate issues.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74403607","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}
This study aims to dig deeply into the meaning of children as assets in a family. The method used in this study is a qualitative method with a phenomenological approach. The informant in this study were three informants who worked as lecturers in financial accounting because the researcher intends to bring the meaning of assets into the family environment. Based on the research carried out, it was found that children have an important meaning in the family and also the meaning of assets attached to children, namely as the fruit of happiness which means children as carriers of happiness in the family, gifts for the gift of God Almighty which means that children are a mandate from God Almighty so that they must be taken care of properly, and children are intangible assets that can provide benefits to the wider community. The implication of this research is to encourage parents to educate their children well so that they can benefit the wider community.
{"title":"MAKNA ASET YANG MELEKAT PADA ANAK DALAM PERSPEKTIF AKUNTAN PENDIDIK","authors":"Mikail Rizki Heryawan, Krisno Septyan","doi":"10.34208/jba.v25i1.1752","DOIUrl":"https://doi.org/10.34208/jba.v25i1.1752","url":null,"abstract":"This study aims to dig deeply into the meaning of children as assets in a family. The method used in this study is a qualitative method with a phenomenological approach. The informant in this study were three informants who worked as lecturers in financial accounting because the researcher intends to bring the meaning of assets into the family environment. Based on the research carried out, it was found that children have an important meaning in the family and also the meaning of assets attached to children, namely as the fruit of happiness which means children as carriers of happiness in the family, gifts for the gift of God Almighty which means that children are a mandate from God Almighty so that they must be taken care of properly, and children are intangible assets that can provide benefits to the wider community. The implication of this research is to encourage parents to educate their children well so that they can benefit the wider community.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87565414","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}
Penelitian ini bertujuan untuk menguji pengaruh ukuran dewan dan keragaman gender dengan koneksi politik sebagai variabel moderasi terhadap pengungkapan tanggung jawab sosial perusahaan. Populasi penelitian adalah perusahaan manufaktur dan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian adalah regresi data panel dengan menggunakan software Eviews. Hasil penelitian menunjukkan bahwa ukuran dewan berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan, sedangkan keragaman gender dewan tidak berpengaruh. Hasil penelitan juga menunjukkan koneksi politik dapat memperkuat hubungan ukuran dewan dan keragaman gender dewan terhadap pengungkapan tanggung jawab sosial perusahaan.
{"title":"UKURAN DEWAN, KEBERAGAMAN DEWAN DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN: PERAN KONEKSI POLITIK","authors":"Teddy Jurnali, Nova Sari Manurung","doi":"10.34208/jba.v25i1.1722","DOIUrl":"https://doi.org/10.34208/jba.v25i1.1722","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh ukuran dewan dan keragaman gender dengan koneksi politik sebagai variabel moderasi terhadap pengungkapan tanggung jawab sosial perusahaan. Populasi penelitian adalah perusahaan manufaktur dan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian adalah regresi data panel dengan menggunakan software Eviews. Hasil penelitian menunjukkan bahwa ukuran dewan berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan, sedangkan keragaman gender dewan tidak berpengaruh. Hasil penelitan juga menunjukkan koneksi politik dapat memperkuat hubungan ukuran dewan dan keragaman gender dewan terhadap pengungkapan tanggung jawab sosial perusahaan.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83143674","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}
The fundamental purpose of this study is to get empirical evidence that influence accounting conservatism on non financial listed company. This study selected seven variables are litigation risk, managerial ownership, institutional ownership, debt covenant, board size, independent commissioners, and leverage as independent variable. The population in this study is non financial companies listed in Indonesia Stock Exchange (IDX) over the three years periode 2018-2020. This study used 633 sample data that selected using purposive sampling method. Hypothesis in this research was analyzed by multiple linear regression. The result of this study indicate that litigation risk, board size and leverage have influence towards accounting conservatism. Beside another independent variables such as magerial ownership, institutional ownership, debt covenant, and independent commissioners have no influence toward accounting conservatism.
{"title":"MEKANISME EKSTERNAL VS MEKANISME INTERNAL PADA KONSERVATISME AKUNTANSI:MANA YANG LEBIH EFEKTIF?","authors":"Viriya Dewi, D. A. Rahayuningsih","doi":"10.34208/jba.v25i1.1406","DOIUrl":"https://doi.org/10.34208/jba.v25i1.1406","url":null,"abstract":"The fundamental purpose of this study is to get empirical evidence that influence accounting conservatism on non financial listed company. This study selected seven variables are litigation risk, managerial ownership, institutional ownership, debt covenant, board size, independent commissioners, and leverage as independent variable. The population in this study is non financial companies listed in Indonesia Stock Exchange (IDX) over the three years periode 2018-2020. This study used 633 sample data that selected using purposive sampling method. Hypothesis in this research was analyzed by multiple linear regression. The result of this study indicate that litigation risk, board size and leverage have influence towards accounting conservatism. Beside another independent variables such as magerial ownership, institutional ownership, debt covenant, and independent commissioners have no influence toward accounting conservatism.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81813018","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}
This study examine the role of Corporate governance (proxied by audit committee independence variables, institutional ownership, independent commissioners, board size) and enterprise risk management in predicting the emergence of corporate financial distress. The research design is quantitative. The research object or population studied is mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2016-2021. The method used for determining the research sample is purposive sampling, namely determining the sample from the existing population based on predetermined criteria obtaining research sample of 132 observations. All data sets are sourced from the Indonesia Stock Exchange website. This study is employing Panel Regression Analysis including descriptive statistics analysis, correlation, and hypothesis testing using the EViews 12 software. The result posits that institutional ownership has a significant positive effect on financial distress, while the independence of the audit committee, independent commissioners, board size, enterprise risk management do not have a significant impact on financial distress. Further, the control variable of this study, namely company size, has a significant negative effect on financial distress. This study is expected to have significant contribution to Mining enterprise’s stakeholder in examining prominent factors in predicting financial distress.
{"title":"APAKAH ELEMEN CORPORATE GOVERNANCE DAPAT MENGURANGI FINANCIAL DISTRESS PADA PERUSAHAAN BERISIKO TINGGI?","authors":"Isnaini Nuzula, A. Andryanto","doi":"10.34208/jba.v25i1.1886","DOIUrl":"https://doi.org/10.34208/jba.v25i1.1886","url":null,"abstract":"This study examine the role of Corporate governance (proxied by audit committee independence variables, institutional ownership, independent commissioners, board size) and enterprise risk management in predicting the emergence of corporate financial distress. The research design is quantitative. The research object or population studied is mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2016-2021. The method used for determining the research sample is purposive sampling, namely determining the sample from the existing population based on predetermined criteria obtaining research sample of 132 observations. All data sets are sourced from the Indonesia Stock Exchange website. This study is employing Panel Regression Analysis including descriptive statistics analysis, correlation, and hypothesis testing using the EViews 12 software. The result posits that institutional ownership has a significant positive effect on financial distress, while the independence of the audit committee, independent commissioners, board size, enterprise risk management do not have a significant impact on financial distress. Further, the control variable of this study, namely company size, has a significant negative effect on financial distress. This study is expected to have significant contribution to Mining enterprise’s stakeholder in examining prominent factors in predicting financial distress.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89398993","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}
The purpose of this study was to analyze the effect of the internal control system disclosure on the performance of companies with corporate governance as measured by the proportion of independent commissioners as a moderating variable. Data analysis using descriptive analysis method and hypothesis testing with path analysis using PROCESS and SPSS. The research population is the annual report of health sector companies that have been listed on the Indonesia Stock Exchange from 2018-2021. The sample used was 62 company reports which were collected by purposive sampling method. The results of the data analysis found that the internal control disclosure variable had a significant effect on company performance and the corporate governance variable moderated the relationship between internal control disclosures and company performance.
{"title":"PERAN TATA KELOLA PERUSAHAAN PADA PENGARUH PENGUNGKAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN KESEHATAN","authors":"Weli Weli, Yostian Hadinata, Tiffany Tiffany, Victoria Bella, Natasha Vania Devi","doi":"10.34208/jba.v25i1.1412","DOIUrl":"https://doi.org/10.34208/jba.v25i1.1412","url":null,"abstract":"The purpose of this study was to analyze the effect of the internal control system disclosure on the performance of companies with corporate governance as measured by the proportion of independent commissioners as a moderating variable. Data analysis using descriptive analysis method and hypothesis testing with path analysis using PROCESS and SPSS. The research population is the annual report of health sector companies that have been listed on the Indonesia Stock Exchange from 2018-2021. The sample used was 62 company reports which were collected by purposive sampling method. The results of the data analysis found that the internal control disclosure variable had a significant effect on company performance and the corporate governance variable moderated the relationship between internal control disclosures and company performance.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81864225","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}
This study aims to classify differences in the characteristics of the impact of implementing ABC and TDABC in improving company performance. The method follows the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA). The database search was done through science direct, emerald, cambridge, and sinta from 2017 to 2021. There are 93 articles, but after a screening test, only 20 articles were included. The results indicate that both ABC and TDABC can improve performance through the effectiveness and efficiency of cost production. However, both have different characteristics that must be considered in the implementation process. The implication of this study is to give insight to management for considering the use of ABC and TDABC.
{"title":"STUDI KOMPARASI ACTIVITY-BASED-COSTING & TIME-DRIVEN-ACTIVITY-BASED-COSTING DALAM MENINGKATKAN KINERJA: SEBUAH TINJAUAN LITERATUR","authors":"Ulfatun Nikmah","doi":"10.34208/jba.v25i1.1591","DOIUrl":"https://doi.org/10.34208/jba.v25i1.1591","url":null,"abstract":"This study aims to classify differences in the characteristics of the impact of implementing ABC and TDABC in improving company performance. The method follows the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA). The database search was done through science direct, emerald, cambridge, and sinta from 2017 to 2021. There are 93 articles, but after a screening test, only 20 articles were included. The results indicate that both ABC and TDABC can improve performance through the effectiveness and efficiency of cost production. However, both have different characteristics that must be considered in the implementation process. The implication of this study is to give insight to management for considering the use of ABC and TDABC.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83513033","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}
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