Ahmad Rizal Solihudin, Mahrus Lutfi, Adi Kurniawan
The concept of Corporate Social Responsibility (CSR) continues to develop following the rapid development of business models and awareness of various groups regarding CSR issues. The implementation of CSR has been carried out by companies at various levels, from multinational, national to local companies, especially in Indonesia. This research aims to analyze the CSR performance of coal companies in Indonesia by measuring leverage, profitability and company size. The data collection method uses content analysis techniques in annual reports of coal companies listed on the IDX. The testing method uses panel data regression. Hypothesis test results show that company size and probability influence corporate social responsibility (CSR). Meanwhile, leverage shows a positive and significant influence on corporate social responsibility (CSR).
{"title":"Corporate Social Responsibility of Coal Comodity Industry in Indonesia","authors":"Ahmad Rizal Solihudin, Mahrus Lutfi, Adi Kurniawan","doi":"10.30651/blc.v21i1.2281","DOIUrl":"https://doi.org/10.30651/blc.v21i1.2281","url":null,"abstract":"The concept of Corporate Social Responsibility (CSR) continues to develop following the rapid development of business models and awareness of various groups regarding CSR issues. The implementation of CSR has been carried out by companies at various levels, from multinational, national to local companies, especially in Indonesia. This research aims to analyze the CSR performance of coal companies in Indonesia by measuring leverage, profitability and company size. The data collection method uses content analysis techniques in annual reports of coal companies listed on the IDX. The testing method uses panel data regression. Hypothesis test results show that company size and probability influence corporate social responsibility (CSR). Meanwhile, leverage shows a positive and significant influence on corporate social responsibility (CSR).","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"98 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141116180","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 : 2023-08-21DOI: 10.30651/blc.v20i2.19782
Wihandaru Sotya Pamungkas, Putri Surya Muliana
ABSTRACTThis research is motivated because many students are entangled in online loans, and monthly expenses are greater than income. The purpose of this study is to seek empirical evidence of the effect of financial literacy (FL), financial technology (FT), and lifestyle (LS) on student economic behavior (FB). The research used student subjects from the Faculty of Economics and Business, University of Muhammadiyah Yogyakarta, class of 2018-2021, because they had taken courses related to financial management. Implementation of research in 2022. Sampling using the convenience sampling method. Data collection uses a questionnaire. The hypothesis test uses 167 pieces of data. The measurement scale uses intervals with a 5-level Likert method. Structural equation modeling (SEM) utilizing AMOS software is the analytical tool for testing the hypothesis. The results obtained by FL and LS had a significant positive effect on FB, while FT had no effect.ABSTRAKPenelitian ini dimotivasi karena banyak mahasiswa yang terjerat pinjaman online serta pengeluaran bulanan lebih besar dari pada pendapatan. Tujuan penelitian ini mencari bukti empiris pengaruh literasi keuangan (FL), financial technology (FT), dan gaya hidup (LS) terhadap perilaku keuangan mahasiswa (FB). Penelitian memakai subyek mahasiswa Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Yogyakarta angkatan tahun 2018-2021 karena telah menempuh mata kuliah yang terkait dengan manajemen keuangan. Pelaksanaan penelitian tahun 2022. Pengambilan sampel menggunakan metode convenience sampling. Pengumpulan data memakai kuesioner. Uji hipotesis memakai data sebanyak 167 buah. Skala pengukuran menggunakan interval dengan metode likert 5 tingkat. Alat analisis untuk uji hipotesis adalah Structural Equation Modeling (SEM) memanfaatkan software AMOS. Hasil yang diperoleh FL dan LS berpengaruh positif signifikan terdahap FB, sedangkan FT tidak berpengaruh
摘要本研究的动机是由于许多学生陷入了网络贷款的困境，每月的支出大于收入。本研究的目的是寻求金融素养(FL)、金融技术(FT)和生活方式(LS)对学生经济行为(FB)影响的实证证据。该研究使用了来自日惹穆罕默迪亚大学经济与商业学院2018-2021届的学生受试者，因为他们学习了与财务管理相关的课程。2022年实施研究。抽样采用方便抽样法。数据收集使用问卷调查。假设检验使用167个数据。测量量表使用5级李克特方法的间隔。利用AMOS软件进行结构方程建模(SEM)是检验假设的分析工具。FL和LS对FB有显著的正向影响，而FT对FB没有影响。[摘要]penelitian ini dimotivaskarena banyak mahasiswa yang terjerat pinjaman online serta peneluaran bulanan lebih besar dari pendapatan。图juan penelitian ini mencari bukti empiris pengaruh literasi keangan (FL)， financial technology (FT)， dan gaya hidup (LS)， perhadap peraku keangan mahasiswa (FB)。Penelitian memakai subyek mahasiswa Fakultas Ekonomi dan Bisnis，日惹穆罕默德大学，angkatan tahun 2018-2021 karena telah menempuh mata kuliah yang terkait dengan manajemen keuangan。Pelaksanaan penelitian tahun 2022。彭甘比兰样品蒙古那坎方法方便取样。人口普查数据分析。Uji hipoesis memakai数据集。斯卡拉企鹅蒙古纳坎间隔登干方法像5个丁克。利用结构方程建模(SEM)软件AMOS进行信号分析。哈西尔·杨(Hasil yang)表示:“我认为这是一种非常有意义的现象。
{"title":"Determinan Perilaku Keuangan Mahasiswa","authors":"Wihandaru Sotya Pamungkas, Putri Surya Muliana","doi":"10.30651/blc.v20i2.19782","DOIUrl":"https://doi.org/10.30651/blc.v20i2.19782","url":null,"abstract":"ABSTRACTThis research is motivated because many students are entangled in online loans, and monthly expenses are greater than income. The purpose of this study is to seek empirical evidence of the effect of financial literacy (FL), financial technology (FT), and lifestyle (LS) on student economic behavior (FB). The research used student subjects from the Faculty of Economics and Business, University of Muhammadiyah Yogyakarta, class of 2018-2021, because they had taken courses related to financial management. Implementation of research in 2022. Sampling using the convenience sampling method. Data collection uses a questionnaire. The hypothesis test uses 167 pieces of data. The measurement scale uses intervals with a 5-level Likert method. Structural equation modeling (SEM) utilizing AMOS software is the analytical tool for testing the hypothesis. The results obtained by FL and LS had a significant positive effect on FB, while FT had no effect.ABSTRAKPenelitian ini dimotivasi karena banyak mahasiswa yang terjerat pinjaman online serta pengeluaran bulanan lebih besar dari pada pendapatan. Tujuan penelitian ini mencari bukti empiris pengaruh literasi keuangan (FL), financial technology (FT), dan gaya hidup (LS) terhadap perilaku keuangan mahasiswa (FB). Penelitian memakai subyek mahasiswa Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Yogyakarta angkatan tahun 2018-2021 karena telah menempuh mata kuliah yang terkait dengan manajemen keuangan. Pelaksanaan penelitian tahun 2022. Pengambilan sampel menggunakan metode convenience sampling. Pengumpulan data memakai kuesioner. Uji hipotesis memakai data sebanyak 167 buah. Skala pengukuran menggunakan interval dengan metode likert 5 tingkat. Alat analisis untuk uji hipotesis adalah Structural Equation Modeling (SEM) memanfaatkan software AMOS. Hasil yang diperoleh FL dan LS berpengaruh positif signifikan terdahap FB, sedangkan FT tidak berpengaruh","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132566160","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 : 2023-08-02DOI: 10.30651/blc.v20i2.18585
Ridhayati Farid, Andy Satia
AbstractThe purpose of this research is to determine whether Generation Z employees' performance in Batam City is influenced by motivation, work environment, and compensation. The subjects selected for this research are Generation Z, aged 15 to 26, in Batam. This study used 280 Generation Z workers in Batam City as a sample. The multiple linear analysis method is the research method used in this study. The results of this study indicate that motivation, work environment, and compensation positively influence the performance of Generation Z employees in Batam City. This study took the population only in the city of Batam. Based on these limitations, further research related to Generation Z can be carried out by conducting a comparative study of Generation Z working in other cities based on specific characteristics to develop this study. Besides that, it can add other factors that influence employee performance, especially for Generation Z workers. Abstrak Tujuan dilakukannya penelitian ini adalah untuk mengetahui apakah kinerja karyawan generasi Z di Kota Batam dipengaruhi oleh motivasi, lingkungan kerja, dan kompensasi. Subjek yang dipilih untuk penelitian ini merupakan generasi Z dengan rentang usia 15 sampai 26 tahun di kota Batam. Penelitian ini menggunakan 280 pekerja generasi Z di Kota Batam sebagai sampelnya. Metode analisis linear berganda merupakan metode penelitian yang digunakan dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa motivasi, lingkungan kerja, dan kompensasi memiliki pengaruh yang positif terhadap kinerja karyawan generasi Z di kota Batam. Penelitian ini mengambil populasi hanya di kota Batam. Berdasarkan keterbatasan ini, maka pada penelitian selanjutnya terkait generasi Z dapat dilakukan dengan melakukan studi komparasi terhadap generasi Z yang bekerja di kota lainnya berdasarkan karakteristik tertentu sehingga studi ini dapat berkembang. Disamping itu dapat menambahkan faktor lain yang memiliki pengaruh terhadap kinerja karyawan terutama pada pekerja generasi Z
摘要本研究的目的是确定巴淡市Z世代员工的绩效是否受到激励、工作环境和薪酬的影响。本研究选择的对象是巴淡岛15至26岁的Z世代。本研究以巴淡市280名Z世代员工为样本。本研究采用的研究方法是多元线性分析法。本研究结果表明，动机、工作环境和薪酬正向影响巴淡市Z世代员工的绩效。这项研究只调查了巴淡岛的人口。基于这些局限性，可以根据具体特点，对在其他城市工作的Z世代进行比较研究，从而进一步开展与Z世代相关的研究。除此之外，它还可以增加其他影响员工绩效的因素，尤其是对Z世代的员工。摘要/ abstract摘要/ abstract摘要/ abstract摘要/ abstract摘要/ abstract在巴淡岛，有15个地方，26个地方。Penelitian ini menggunakan 280 pekerja generasz di Kota Batam sebagai sampelnya。方法分析线性berganda merupakan方法penelitian yang digunakan dalam penelitian ini。在巴淡岛，我的朋友们，我的朋友们，我的朋友们，我的朋友们。巴淡岛的人民，我的祖国。Berdasarkan keterbatasan ini, maka patada penelitian selanjutnya terkait generi Z dapat dilakukan dengan melakukan studi komparasi terhadap generi Z yang bekerja di kota lainya Berdasarkan karakteristik tertentu seinga studi dapat berkembang。(3)除氮法(除氮法)，除氮法(除氮法)，除氮法(除氮法)，除氮法
{"title":"Pengaruh Motivasi, Lingkungan Kerja, dan Kompensasi Terhadap Kinerja Karyawan Generasi Z di Kota Batam","authors":"Ridhayati Farid, Andy Satia","doi":"10.30651/blc.v20i2.18585","DOIUrl":"https://doi.org/10.30651/blc.v20i2.18585","url":null,"abstract":"AbstractThe purpose of this research is to determine whether Generation Z employees' performance in Batam City is influenced by motivation, work environment, and compensation. The subjects selected for this research are Generation Z, aged 15 to 26, in Batam. This study used 280 Generation Z workers in Batam City as a sample. The multiple linear analysis method is the research method used in this study. The results of this study indicate that motivation, work environment, and compensation positively influence the performance of Generation Z employees in Batam City. This study took the population only in the city of Batam. Based on these limitations, further research related to Generation Z can be carried out by conducting a comparative study of Generation Z working in other cities based on specific characteristics to develop this study. Besides that, it can add other factors that influence employee performance, especially for Generation Z workers. Abstrak Tujuan dilakukannya penelitian ini adalah untuk mengetahui apakah kinerja karyawan generasi Z di Kota Batam dipengaruhi oleh motivasi, lingkungan kerja, dan kompensasi. Subjek yang dipilih untuk penelitian ini merupakan generasi Z dengan rentang usia 15 sampai 26 tahun di kota Batam. Penelitian ini menggunakan 280 pekerja generasi Z di Kota Batam sebagai sampelnya. Metode analisis linear berganda merupakan metode penelitian yang digunakan dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa motivasi, lingkungan kerja, dan kompensasi memiliki pengaruh yang positif terhadap kinerja karyawan generasi Z di kota Batam. Penelitian ini mengambil populasi hanya di kota Batam. Berdasarkan keterbatasan ini, maka pada penelitian selanjutnya terkait generasi Z dapat dilakukan dengan melakukan studi komparasi terhadap generasi Z yang bekerja di kota lainnya berdasarkan karakteristik tertentu sehingga studi ini dapat berkembang. Disamping itu dapat menambahkan faktor lain yang memiliki pengaruh terhadap kinerja karyawan terutama pada pekerja generasi Z","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127005017","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 : 2023-07-30DOI: 10.30651/blc.v20i2.17802
M. Sabiluddin, A. Marina, Gita Desipradani
ABSTRACTThis qualitative research was used to determine efforts to increase financial reporting accountability through the Accounting Information System at BUMdes Sidomapan. Data collection using interviews, observations and documentation is carried out by extracting information from various sources about legislation, regulations, governance, and also various other supporting documents. The results of the research explain the accountability of financial statements at BUMDes Sidomapan has regenerated by considering several aspects such as work experience, educational background, choosing human resources who are willing to learn, good work ethic and collaborating with other parties in preparing financial statements.ABSTRAKPenelitian kualitatif ini digunakan untuk mengetahui upaya peningkatan akuntabilitas pelaporan keuangan melalui Sistem Informasi Akuntansi pada BUMdes Sidomapan. Pengumpulan data menggunakan wawancara, observasi dan dokumentasi yang dilakukan dengan menggali informasi dari berbagai sumber tentang perundangan, peraturan, tata laksana, dan juga berbagai dokumen lain yang mendukung. Hasil penelitan menjelaskan akuntabilitas laporan keuangan pada BUMDes Sidomapan telah melakukan regenerasi dengan mempertimbangakan beberapa aspek seperti pengalaman kerja, latar belakang pendidikan, memilih SDM yang mau belajar, etos kerja yang baik dan melakukan kerjasama dengan pihak lain dalam menyusun laporan keuangan
摘要本定性研究是用来确定努力增加财务报告责任，通过会计信息系统在BUMdes Sidomapan。通过访谈、观察和文档收集数据，从各种来源提取有关立法、法规、治理以及各种其他支持文件的信息。研究结果解释了budes Sidomapan通过考虑工作经验，教育背景，选择愿意学习的人力资源，良好的职业道德以及与其他各方合作编制财务报表等几个方面来再生财务报表的问责制。摘要/ abstract摘要:中国农业科学的发展与发展，中国农业科学的发展与发展，中国农业科学的发展与发展，中国农业科学的发展。彭普兰的数据是:mongunakan wawancara, observasi dan dokumentasi yang dilakukan dengan menggali informasi dari berbagai sumber tentenang perundangan, peraturan, tata laksana, dan juga berbagai dokumen lain yang mendukung。中文翻译为:Hasil penelitan menjelaskan akuntabilitas laporan keangan patdes Sidomapan telah melakukan regenerasi dengan dengan berberan, latar belakang pendidikan, memilih SDM yang mau belajan, ettos kerja yang baik dan melakukan kerjasama dengan pihaan dalam menyusun laporan keangan
{"title":"Strategi BUMDes Sidomapan untuk Meningkatkan Akuntabilitas Laporan Keuangan","authors":"M. Sabiluddin, A. Marina, Gita Desipradani","doi":"10.30651/blc.v20i2.17802","DOIUrl":"https://doi.org/10.30651/blc.v20i2.17802","url":null,"abstract":" ABSTRACTThis qualitative research was used to determine efforts to increase financial reporting accountability through the Accounting Information System at BUMdes Sidomapan. Data collection using interviews, observations and documentation is carried out by extracting information from various sources about legislation, regulations, governance, and also various other supporting documents. The results of the research explain the accountability of financial statements at BUMDes Sidomapan has regenerated by considering several aspects such as work experience, educational background, choosing human resources who are willing to learn, good work ethic and collaborating with other parties in preparing financial statements.ABSTRAKPenelitian kualitatif ini digunakan untuk mengetahui upaya peningkatan akuntabilitas pelaporan keuangan melalui Sistem Informasi Akuntansi pada BUMdes Sidomapan. Pengumpulan data menggunakan wawancara, observasi dan dokumentasi yang dilakukan dengan menggali informasi dari berbagai sumber tentang perundangan, peraturan, tata laksana, dan juga berbagai dokumen lain yang mendukung. Hasil penelitan menjelaskan akuntabilitas laporan keuangan pada BUMDes Sidomapan telah melakukan regenerasi dengan mempertimbangakan beberapa aspek seperti pengalaman kerja, latar belakang pendidikan, memilih SDM yang mau belajar, etos kerja yang baik dan melakukan kerjasama dengan pihak lain dalam menyusun laporan keuangan","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131071338","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 : 2023-07-20DOI: 10.30651/blc.v20i2.18705
Amalia Nasution, Muhammad Yafiz, Nur Ahmadi Bi Rahmani
ABSTRACTThe development of green business-based home businesses is rare due to a lack of understanding of the meaning of protecting nature and a lack of skills in processing it. A green business-based home business product is a business that starts from the selection of raw materials and the production process to a product that will not damage the environment. In other words, the raw materials for manufacture are natural waste products that are processed and utilized to become an economic value to increase family income. The research objective is to determine the development of green business-based home-based businesses in Deli Serdang on their income level. The researcher used a qualitative method by going directly to the field to conduct observations and interviews with each business owner at four different places of business. The result of this research is that developing a green home-based home-based business by utilizing natural raw materials can generate family or community income. Even so, protecting wildlife is not just the responsibility of every business owner but a shared responsibility for the benefit of individuals and groups.ABSTRAK Pengembangan usaha rumahan yang berbasis green business saat ini jarang ditemui dikarenakan, kurangnya pemahaman tentang arti menjaga alam dan juga kurangnya ketrampilan dalam mengolahnya. Produk usaha rumahan berbasis green business adalah sebuah bisnis yang mulai dari pemilihan bahan baku, proses produksi hingga menjadi suatu produk tidak akan merusak lingkungan atau dengan kata lain bahan baku pembuatannya merupakan hasil limbah alam yang diolah dan dimanfaatkan menjadi suatu nilai ekonomi untuk meningkatkan pendapatan keluarga. Tujuan penelitian yaitu untuk mengetahui pengembangan usaha rumahan berbasis green business di Deli Serdang terhadap tingkat pendapatannya. Peneliti menggunakan metode kualitatif yaitu dengan terjun langsung ke lapangan untuk melakukan observasi dan wawancara kepada setiap pemilik usaha tersebut pada 4 tempat usaha yang berbeda-beda. Hasil dari penelitian ini adalah pengembangan usaha rumahan berbasis green business dengan memanfaatkan bahan baku yang berasal dari alam ini mampu membangkitkan pendapatan keluarga ataupun masyarakat. Meskipun begitu menjaga alam bukan sekedar tanggung jawab setiap pemilik usaha tetapi tanggung jawab bersama-sama untuk kepentingan individu maupun kelompok.
【摘要】由于缺乏对自然保护意义的理解，以及缺乏处理自然的技能，绿色商业家居企业的发展很少。以绿色商业为基础的家居企业产品是从原材料的选择和生产过程开始到不破坏环境的产品的企业。换句话说，制造的原材料是自然废物，经过加工和利用，成为一种经济价值，增加家庭收入。研究的目的是确定绿色商业为基础的家庭为基础的企业在德里Serdang其收入水平的发展。研究人员使用了定性的方法，直接到现场进行观察和采访，每个企业主在四个不同的商业场所。本研究的结果是，利用天然原料发展绿色居家居家企业，可为家庭或社区带来收入。即便如此，保护野生动物不仅是每个企业主的责任，也是个人和群体利益的共同责任。杨ABSTRAK Pengembangan usaha rumahan berbasis绿色商业种子ini jarang ditemui dikarenakan, kurangnya pemahaman tentang arti menjaga阿拉姆丹轭kurangnya ketrampilan dalam mengolahnya。杨Produk usaha rumahan berbasis绿色商业adalah sebuah bisnis mulai达里语pemilihan bahan巴库,散文produksi hingga menjadi suatu Produk有些阿坎人merusak lingkungan atau dengan型躺bahan巴库pembuatannya merupakan hasil limbah阿拉姆杨diolah丹dimanfaatkan menjadi suatu汝ekonomi为她meningkatkan pendapatan keluarga。杜鹃penelitian yitu untuk mengetahui pengembangan usaha rumahan基础绿色商业di Deli Serdang terhadap tingkat pendapatannya。Peneliti menggunakan方法定性;yitu dengan terjun langsung ke lapangan untuk melakakan观测站;danwawanara kepaada观测站;Peneliti menggunakan方法定性;绿色商业，dengan menanfaatkan bahan baku yang berasal dari alam mampu menbangkitkan pendapatan keluarga ataupun masyarakat。Meskipun begitu menjaga alam bukan sekedar tanggung jawab setiap pemilik usaha tetapi tanggung jawab bersama-sama untuk保持一个单独的maupun kelompok。
{"title":"Analisis Pengembangan Usaha Rumahan Berbasis Green Business untuk Meningkatkan Pendapatan Keluarga di Kabupaten Deli Serdang","authors":"Amalia Nasution, Muhammad Yafiz, Nur Ahmadi Bi Rahmani","doi":"10.30651/blc.v20i2.18705","DOIUrl":"https://doi.org/10.30651/blc.v20i2.18705","url":null,"abstract":"ABSTRACTThe development of green business-based home businesses is rare due to a lack of understanding of the meaning of protecting nature and a lack of skills in processing it. A green business-based home business product is a business that starts from the selection of raw materials and the production process to a product that will not damage the environment. In other words, the raw materials for manufacture are natural waste products that are processed and utilized to become an economic value to increase family income. The research objective is to determine the development of green business-based home-based businesses in Deli Serdang on their income level. The researcher used a qualitative method by going directly to the field to conduct observations and interviews with each business owner at four different places of business. The result of this research is that developing a green home-based home-based business by utilizing natural raw materials can generate family or community income. Even so, protecting wildlife is not just the responsibility of every business owner but a shared responsibility for the benefit of individuals and groups.ABSTRAK Pengembangan usaha rumahan yang berbasis green business saat ini jarang ditemui dikarenakan, kurangnya pemahaman tentang arti menjaga alam dan juga kurangnya ketrampilan dalam mengolahnya. Produk usaha rumahan berbasis green business adalah sebuah bisnis yang mulai dari pemilihan bahan baku, proses produksi hingga menjadi suatu produk tidak akan merusak lingkungan atau dengan kata lain bahan baku pembuatannya merupakan hasil limbah alam yang diolah dan dimanfaatkan menjadi suatu nilai ekonomi untuk meningkatkan pendapatan keluarga. Tujuan penelitian yaitu untuk mengetahui pengembangan usaha rumahan berbasis green business di Deli Serdang terhadap tingkat pendapatannya. Peneliti menggunakan metode kualitatif yaitu dengan terjun langsung ke lapangan untuk melakukan observasi dan wawancara kepada setiap pemilik usaha tersebut pada 4 tempat usaha yang berbeda-beda. Hasil dari penelitian ini adalah pengembangan usaha rumahan berbasis green business dengan memanfaatkan bahan baku yang berasal dari alam ini mampu membangkitkan pendapatan keluarga ataupun masyarakat. Meskipun begitu menjaga alam bukan sekedar tanggung jawab setiap pemilik usaha tetapi tanggung jawab bersama-sama untuk kepentingan individu maupun kelompok.","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122625893","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 : 2023-07-17DOI: 10.30651/blc.v20i2.18341
Darto Darto, Andry Priharta, M. Maryati
ABSTRACTThis study aims to examine and analyze the effect of Capital Adequacy Ratio, liquidity, operational efficiency and company size on the profitability of Islamic Commercial Banks in Indonesia. The research method is quantitative. The population consists of Islamic Commercial Banks in Indonesia registered with the Financial Services Authority for the 2017-2021 period with a sample selection technique as a purposive sampling method. The data analysis technique is panel data regression analysis assisted using the E-views 11 application. The research results show that the capital adequacy ratio and liquidity have an insignificant negative effect on profitability. Operational efficiency has a significant negative impact on profitability. Meanwhile, firm size has no significant positive effect on profitability.ABSTRAK Tujuan penelitian ini menguji dan menganalisa pengaruh Capital Adequacy Ratio, likuiditas, efisiensi operasional dan ukuran perusahaan terhadap profitabilitas Bank Umum Syariah di Indonesia. Metode penelitian bersifat kuantitatif. Populasi terdiri dari Bank Umum Syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan periode 2017-2021 dengan teknik pemilihan sampel berupa metode purposive sampling. Teknik analisis data berupa analisis regresi data panel yang dibantu menggunakan aplikasi E-views 11. Hasil penelitian diketahui bahwa capital adequacy ratio dan likuiditas memiliki pengaruh negatif tidak signifikan terhadap profitabilitas. Efisiensi operasional memiliki pengaruh negatif signifikan terhadap profitabilitas. Sedangkan ukuran perusahaan berpengaruh positif tidak signifikan terhadap profitabilitas
摘要本研究旨在考察和分析印尼伊斯兰商业银行的资本充足率、流动性、经营效率和公司规模对盈利能力的影响。研究方法是定量的。人口包括2017-2021年期间在金融服务管理局注册的印度尼西亚伊斯兰商业银行，采用样本选择技术作为有目的的抽样方法。数据分析技术是使用E-views 11应用程序辅助的面板数据回归分析。研究结果表明，资本充足率和流动性对盈利能力具有不显著的负向影响。运营效率对盈利能力有显著的负向影响。同时，企业规模对盈利能力没有显著的正向影响。[摘要]印尼伊斯兰银行的资本充足率、利率性、经营性、资本充足率、资本充足率和盈利能力。方法penelitian bersiat定量。印度尼西亚人民农业银行，印度尼西亚人民农业银行，印度尼西亚人民农业银行，印度尼西亚人民农业银行，Jasa Keuangan, 2017-2021年，登干技术，抽样方法，目的抽样。技术分析数据分解分析回归数据面板杨迪班图孟古纳坎应用E-views 11。资本充足率为负，对盈利能力有显著影响。经营性记忆对企业盈利能力的影响具有负显著性。Sedangkan ukuran perusahaan berpengaris的积极意义在于提高盈利能力
{"title":"Capital Adequacy Ratio, Likuiditas, Efisiensi Operasional, Ukuran Perusahaan dan Profitabilitas: Bukti Empiris pada Bank Umum Syariah di Indonesia","authors":"Darto Darto, Andry Priharta, M. Maryati","doi":"10.30651/blc.v20i2.18341","DOIUrl":"https://doi.org/10.30651/blc.v20i2.18341","url":null,"abstract":"ABSTRACTThis study aims to examine and analyze the effect of Capital Adequacy Ratio, liquidity, operational efficiency and company size on the profitability of Islamic Commercial Banks in Indonesia. The research method is quantitative. The population consists of Islamic Commercial Banks in Indonesia registered with the Financial Services Authority for the 2017-2021 period with a sample selection technique as a purposive sampling method. The data analysis technique is panel data regression analysis assisted using the E-views 11 application. The research results show that the capital adequacy ratio and liquidity have an insignificant negative effect on profitability. Operational efficiency has a significant negative impact on profitability. Meanwhile, firm size has no significant positive effect on profitability.ABSTRAK Tujuan penelitian ini menguji dan menganalisa pengaruh Capital Adequacy Ratio, likuiditas, efisiensi operasional dan ukuran perusahaan terhadap profitabilitas Bank Umum Syariah di Indonesia. Metode penelitian bersifat kuantitatif. Populasi terdiri dari Bank Umum Syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan periode 2017-2021 dengan teknik pemilihan sampel berupa metode purposive sampling. Teknik analisis data berupa analisis regresi data panel yang dibantu menggunakan aplikasi E-views 11. Hasil penelitian diketahui bahwa capital adequacy ratio dan likuiditas memiliki pengaruh negatif tidak signifikan terhadap profitabilitas. Efisiensi operasional memiliki pengaruh negatif signifikan terhadap profitabilitas. Sedangkan ukuran perusahaan berpengaruh positif tidak signifikan terhadap profitabilitas","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116568540","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 : 2023-07-06DOI: 10.30651/blc.v20i2.18220
Isnara Yuliya Permata, Ardyan Firdausi Mustoffa
ABSTRACTThis research is related to the issue of the management and implementation of the School Operational Assistance (BOS) fund. This study aims to explain how the BOS financial management at SMP Sunan Kalijaga Ponorogo is used in preparing the School Activity and Budget Plan (RKAS) using the principles of accountability and transparency. This study's research method is descriptive qualitative, relying on interviews, observation, and documentation processes to obtain essential data and information. The results of the study revealed that the implementation of the management of BOS funds, which referred to the principles of accountability and transparency towards the preparation of the RKAS at SMP Sunan Kalijaga, did not go well because it did not involve parents/guardians of students as the principle of accountability in Permendikbud No. 6 of 2021. However, for conformity in the preparation of the RKAS, it is following the provisions of the applicable regulations.ABSTRAK Penelitian ini terkait isu dari pengelolaan dan pelaksanaan dana Bantuan Operasional Sekolah (BOS). Tujuan dari penelitian ini adalah menjelaskan bagaimana pengelolaan keuangan BOS di SMP Sunan Kalijaga Ponorogo apakah dalam pembuatan Rencana Kegiatan dan Anggaran Sekolah (RKAS) menggunakan prinsip akuntabilitas dan transparansi. Metode penelitian dalam penelitian ini adalah deskriptif kualitatif dengan mengandalkan proses wawancara, proses pengamatan dan dokumentasi untuk mendapatkan data dan informasi yang esensial. Hasil dari penelitian mengungkapkan bahwa implementasi pengelolaan dana BOS yang mangacu prinsip akuntabilitas dan transparansi terhadap penyusunan RKAS di SMP Sunan Kalijaga ada yang kurang berjalan dengan baik dikarenakan tidak melibatkan orang tua/wali peserta didik sebagaimana prinsip akuntabilitas pada Permendikbud No. 6 Tahun 2021. Namun untuk kesesuaian dalam penyusunan RKAS sudah sesuai dengan ketentuan peraturan yang berlaku
摘要本研究涉及学校运营援助基金的管理与实施问题。本研究旨在解释SMP Sunan Kalijaga Ponorogo如何利用问责制和透明度原则在编制学校活动和预算计划(RKAS)中使用BOS财务管理。本研究的研究方法是描述性定性的，依靠访谈、观察和文献过程来获得必要的数据和信息。研究结果显示，在Sunan Kalijaga SMP制定RKAS的过程中，BOS资金管理的实施情况并不顺利，因为它没有将学生家长/监护人作为2021年第6号Permendikbud的问责原则。然而，为了符合RKAS编制的要求，它遵循了适用法规的规定。摘要:Penelitian ini terkait isu dari pengelolaan dan pelaksanaan dana Bantuan operational Sekolah (BOS)。图juan dari penelitian ini adalah menjelaskan bagaimana pengelolaan keuangan BOS di SMP Sunan Kalijaga Ponorogo apakah dalam pembuatan Rencana Kegiatan an Anggaran Sekolah (RKAS) menggunakan prinsip akuntabilitas dan transparansi。方法的翻译是翻译的翻译是翻译的翻译是翻译的翻译是翻译的翻译是翻译的翻译是翻译的翻译是翻译的翻译是翻译的翻译。杨Hasil达里语penelitian mengungkapkan bahwa implementasi pengelolaan dana BOS mangacu prinsip akuntabilitas丹transparansi terhadap penyusunan RKAS di SMP苏南Kalijaga ada杨kurang berjalan dengan baik dikarenakan有些melibatkan猩猩图阿/瓦利peserta didik sebagaimana prinsip akuntabilitas篇Permendikbud Tahun 2021。Namun untuk kessuan dalam penyusunan RKAS sudah sessui dengan ketentuan peraturan yang berlaku
{"title":"Implementasi Akuntabilitas dan Transparansi Pengelolaan Dana Bos terhadap RKAS SMP Sunan Kalijaga","authors":"Isnara Yuliya Permata, Ardyan Firdausi Mustoffa","doi":"10.30651/blc.v20i2.18220","DOIUrl":"https://doi.org/10.30651/blc.v20i2.18220","url":null,"abstract":"ABSTRACTThis research is related to the issue of the management and implementation of the School Operational Assistance (BOS) fund. This study aims to explain how the BOS financial management at SMP Sunan Kalijaga Ponorogo is used in preparing the School Activity and Budget Plan (RKAS) using the principles of accountability and transparency. This study's research method is descriptive qualitative, relying on interviews, observation, and documentation processes to obtain essential data and information. The results of the study revealed that the implementation of the management of BOS funds, which referred to the principles of accountability and transparency towards the preparation of the RKAS at SMP Sunan Kalijaga, did not go well because it did not involve parents/guardians of students as the principle of accountability in Permendikbud No. 6 of 2021. However, for conformity in the preparation of the RKAS, it is following the provisions of the applicable regulations.ABSTRAK Penelitian ini terkait isu dari pengelolaan dan pelaksanaan dana Bantuan Operasional Sekolah (BOS). Tujuan dari penelitian ini adalah menjelaskan bagaimana pengelolaan keuangan BOS di SMP Sunan Kalijaga Ponorogo apakah dalam pembuatan Rencana Kegiatan dan Anggaran Sekolah (RKAS) menggunakan prinsip akuntabilitas dan transparansi. Metode penelitian dalam penelitian ini adalah deskriptif kualitatif dengan mengandalkan proses wawancara, proses pengamatan dan dokumentasi untuk mendapatkan data dan informasi yang esensial. Hasil dari penelitian mengungkapkan bahwa implementasi pengelolaan dana BOS yang mangacu prinsip akuntabilitas dan transparansi terhadap penyusunan RKAS di SMP Sunan Kalijaga ada yang kurang berjalan dengan baik dikarenakan tidak melibatkan orang tua/wali peserta didik sebagaimana prinsip akuntabilitas pada Permendikbud No. 6 Tahun 2021. Namun untuk kesesuaian dalam penyusunan RKAS sudah sesuai dengan ketentuan peraturan yang berlaku","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121657954","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 : 2023-07-03DOI: 10.30651/blc.v20i2.17671
Pristin Prima Sari, Ardian Prima Putra, Risal Rinofah
Trading Volume Activity (TVA) indicates the amount of stock trading volume in a company's stock market. Companies with good stock volume and financial performance can increase stock trading volume. The research aims to empirically examine the effect of retained earnings on Trading Volume Activity (TVA) with Return On Assets (ROA) as a moderating variable. The study uses data from the 2018-2020 financial statements of companies in the consumption and construction services sector listed on IDX and analyzed using moderation regression analysis. The results show that the variable retained earnings is simultaneously significant to Trading Volume Activity (TVA) with Return On Assets (ROA) as a moderating variable. Partially retained earnings can significantly influence Trading Volume Activity (TVA), while ROA can moderate the retained earnings variable on Trading Volume Activity (TVA). The research contributes that companies can increase the amount of retained earnings and increase ROA so that trading volume can be increased. The more companies trade, the value-added received will increase
{"title":"The Effect Of Retained Earnings On Trading Volume Activity (TVA) With Return On Assets As A Moderation Variable","authors":"Pristin Prima Sari, Ardian Prima Putra, Risal Rinofah","doi":"10.30651/blc.v20i2.17671","DOIUrl":"https://doi.org/10.30651/blc.v20i2.17671","url":null,"abstract":"Trading Volume Activity (TVA) indicates the amount of stock trading volume in a company's stock market. Companies with good stock volume and financial performance can increase stock trading volume. The research aims to empirically examine the effect of retained earnings on Trading Volume Activity (TVA) with Return On Assets (ROA) as a moderating variable. The study uses data from the 2018-2020 financial statements of companies in the consumption and construction services sector listed on IDX and analyzed using moderation regression analysis. The results show that the variable retained earnings is simultaneously significant to Trading Volume Activity (TVA) with Return On Assets (ROA) as a moderating variable. Partially retained earnings can significantly influence Trading Volume Activity (TVA), while ROA can moderate the retained earnings variable on Trading Volume Activity (TVA). The research contributes that companies can increase the amount of retained earnings and increase ROA so that trading volume can be increased. The more companies trade, the value-added received will increase","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125914639","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 : 2023-07-03DOI: 10.30651/blc.v20i2.17718
RR Wulan Indri Widiar, Suhita Whini Setyahuni
The spread of Corona Virus Disease (COVID-19) cause devastating effect on board aspects including economic growth. Companies face the decrease in business performance which is caused by the supply and demand aspects. This study aims to investigate the difference of financial performances public companies in Indonesia before the COVID-19 outbreak and during the pandemic in 2019 and 2020. This study used 136 public listed firms in Indonesia in 2019 and 2020. The data were tested using one sample paired t-test. The findings shows that there was significant difference on the average revenue and ROA before the COVID-19 outbreak and during the outbreak in 2019 and 2020. The total revenue and ROA were significantly decreased during the pandemic. This study gives a new perspective on the measurement of financial performances during the COVID-19. This study also provides empirical evidence on the financial performances during the COVID-19 outbreak from institutional theory perspective.
{"title":"The Impact of Covid-19 Pandemic on Financial Performance of Companies Go Public in Indonesia","authors":"RR Wulan Indri Widiar, Suhita Whini Setyahuni","doi":"10.30651/blc.v20i2.17718","DOIUrl":"https://doi.org/10.30651/blc.v20i2.17718","url":null,"abstract":"The spread of Corona Virus Disease (COVID-19) cause devastating effect on board aspects including economic growth. Companies face the decrease in business performance which is caused by the supply and demand aspects. This study aims to investigate the difference of financial performances public companies in Indonesia before the COVID-19 outbreak and during the pandemic in 2019 and 2020. This study used 136 public listed firms in Indonesia in 2019 and 2020. The data were tested using one sample paired t-test. The findings shows that there was significant difference on the average revenue and ROA before the COVID-19 outbreak and during the outbreak in 2019 and 2020. The total revenue and ROA were significantly decreased during the pandemic. This study gives a new perspective on the measurement of financial performances during the COVID-19. This study also provides empirical evidence on the financial performances during the COVID-19 outbreak from institutional theory perspective.","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128864756","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 : 2023-02-24DOI: 10.30651/blc.v20i1.16635
C. Yunitasari, A. Setiawan
ABSTRACTThis research aims to show the impact of FDR, BOPO, and ICG on ROA with NPF as a moderating variable. This research applies quantitative research methods. This research uses secondary data from the annual report provided by the Financial Services Authority (OJK). The population of this study uses 14 BUS (Sharia Commercial Banks). Sampling used purposive sampling so that there were 11 companies in total. Data analysis used stationary tests, statistical tests, panel data regression tests, MRA tests, and classic assumption tests. This research was assisted by the Eviews application version 10. The results of this research show that FDR has a positive impact on ROA, BOPO has a significant negative impact on ROA, ICG has a significant positive impact on ROA, FDR, BOPO, ICG has a significant positive impact on ROA, FDR has a negative impact that is not significant on ROA after being moderated by NPF, NPF moderating BOPO to ROA, NPF moderating ICG to ROA.ABSTRAK Tujuan riset ini guna menunjukkan dampak FDR, BOPO, ICG, terhadap ROA dengan NPF sebagai variabel moderating. Riset ini menerapkannya metode riset kuantitatif. Riset ini menggunakan data sekunder dari annual report yang disediakan oleh Otoritas Jasa Keuangan (OJK). Populasi penelitian ini menggunakan 14 BUS (Bank Umum Syariah). Pengambilan sampel menggunakan purposive sampling sehingga jumlahnya sebanyak 11 perusahaan. Analisis data menggunakan uji stasioner, uji statistic, uji regresi data panel, pengujian MRA, dan uji asumsi klasik. Penelitian ini dibantu aplikasi Eviews versi 10. Hasil riset ini memperlihatkan dimana FDR berdampak positif kepada ROA, BOPO berdampak negative signifikan kepada ROA, ICG berdampak positif signifikansi kepada ROA, FDR, BOPO, ICG berdampak positif signifikansi kepada ROA, FDR berdampak negative tidak signifikansi kepada ROA setelah dimoderasi oleh NPF, NPF memoderasi BOPO kepada ROA, NPF memoderasi ICG kepada ROA.
摘要本研究以NPF为调节变量，探讨FDR、BOPO和ICG对ROA的影响。本研究采用定量研究方法。本研究使用金融服务管理局(OJK)提供的年度报告中的辅助数据。本研究的人口使用14个BUS(伊斯兰商业银行)。抽样采用目的性抽样，共11家公司。数据分析使用平稳检验、统计检验、面板数据回归检验、MRA检验和经典假设检验。这项研究得到了Eviews应用程序版本10的帮助。本研究结果表明，FDR对ROA有正向影响，BOPO对ROA有显著负向影响，ICG对ROA有显著正向影响，FDR、BOPO、ICG对ROA有显著正向影响，FDR对ROA有不显著的负向影响，NPF对BOPO对ROA有调节作用，NPF对ICG对ROA有调节作用。[摘要]图juan riset对FDR、BOPO、ICG、terhadap、ROA、NPF等变量的调节作用。Riset的翻译结果:在《中国日报》的《中国日报》年度报告中，中国日报发布了《中国日报》数据。Populasi penelitian ini menggunakan 14 BUS(伊斯兰银行)。彭甘比兰样本，孟古纳坎目的取样，seingga jumlahnya sebanyak 11 perusahaan。分析数据menggunakan uji stasioner, uji statistic, uji regression数据面板，penguin MRA, dan uji asumsi klasik。Penelitian ini dibantu应用于Eviews version 10。Hasil - riset ini - memperlikan kan dimana FDR berdampak positive kepada ROA, BOPO berdampak negative significance kepada ROA, ICG berdampak positive significance kepada ROA, FDR, BOPO, ICG berdampak positive significance kepada ROA, FDR berdampak negative significance kepada ROA setelah dimoderasi oleh NPF, NPF备忘录kepada, NPF备忘录kepada, NPF备忘录kepada, NPF备忘录icpada ROA。
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