This research was conducted to analyze how impacted the Indonesian cigarette industry was on the Covid-19 Pandemic phenomenon by analyzing the liquidity ratio (current ratio and quick ratio), activity ratio (receivables turnover ratio, inventory turnover ratio, fixed asset turnover ratio and total asset turnover ratio), and debt ratio by taking a sample of PT. Gudang Garam, Tbk and a comparison will be made with PT. HM Sampoerna, Tbk uses financial reports for the 2020-2021 financial year. The research method used is a qualitative descriptive method by collecting, processing, analyzing and presenting data descriptively with a sample of the financial statements of PT. Gudang Garam, Tbk and PT. HM. Sampoerna, Tbk for the 2020-2021 financial year. The research results obtained from comparing the financial performance of PT. Gudang Garam, Tbk with PT. HM. Sampoerna, namely the two companies are both liquid companies, able to pay off their short-term debt obligations, while for the activity ratio, PT. HM. Sampoerna has a pretty good score compared to PT. Gudang Garam, while for the debt ratio of PT. Gudang Garam, Tbk has a better ability to guarantee its debts than PT. HM. Sampoerna.
{"title":"Analisa Laporan Keuangan Gudang Garam dan HM Sampoerna pada Masa Peralihan Covid-19","authors":"Intri Ayu Murti, Sri Hermuningsih","doi":"10.37034/jems.v5i4.22","DOIUrl":"https://doi.org/10.37034/jems.v5i4.22","url":null,"abstract":"This research was conducted to analyze how impacted the Indonesian cigarette industry was on the Covid-19 Pandemic phenomenon by analyzing the liquidity ratio (current ratio and quick ratio), activity ratio (receivables turnover ratio, inventory turnover ratio, fixed asset turnover ratio and total asset turnover ratio), and debt ratio by taking a sample of PT. Gudang Garam, Tbk and a comparison will be made with PT. HM Sampoerna, Tbk uses financial reports for the 2020-2021 financial year. The research method used is a qualitative descriptive method by collecting, processing, analyzing and presenting data descriptively with a sample of the financial statements of PT. Gudang Garam, Tbk and PT. HM. Sampoerna, Tbk for the 2020-2021 financial year. The research results obtained from comparing the financial performance of PT. Gudang Garam, Tbk with PT. HM. Sampoerna, namely the two companies are both liquid companies, able to pay off their short-term debt obligations, while for the activity ratio, PT. HM. Sampoerna has a pretty good score compared to PT. Gudang Garam, while for the debt ratio of PT. Gudang Garam, Tbk has a better ability to guarantee its debts than PT. HM. Sampoerna.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129681634","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 cash flow components and gross profit on stock prices. The population in this study is the automotive sub-sector and components listed on the Indonesia Stock Exchange (IDX) in the 2013-2017 period. The sampling method used is the purpose sampling method with a sample of 8 companies for 5 consecutive years of observation so that the total sample is 40. The method of analysis in this study uses multiple linear regression. The results of this study indicate that operating cash flow and gross profit have no significant effect on stock prices. Meanwhile, investment cash flow and financing cash flow have a significant effect on stock prices. Meanwhile the cash flow components (operations, investment, funding and gross profit) have a simultaneous effect on stock prices.
{"title":"Pengaruh Komponen Arus Kas dan Laba Kotor terhadap Harga Saham (Studi Kasus pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen di Bursa Efek Indonesia Tahun 2013-2017)","authors":"D. Delvianti, Melli Herfina, Yessi Rinanda","doi":"10.37034/jems.v5i3.16","DOIUrl":"https://doi.org/10.37034/jems.v5i3.16","url":null,"abstract":"The purpose of this study was to analyze the effect of cash flow components and gross profit on stock prices. The population in this study is the automotive sub-sector and components listed on the Indonesia Stock Exchange (IDX) in the 2013-2017 period. The sampling method used is the purpose sampling method with a sample of 8 companies for 5 consecutive years of observation so that the total sample is 40. The method of analysis in this study uses multiple linear regression. The results of this study indicate that operating cash flow and gross profit have no significant effect on stock prices. Meanwhile, investment cash flow and financing cash flow have a significant effect on stock prices. Meanwhile the cash flow components (operations, investment, funding and gross profit) have a simultaneous effect on stock prices.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125677197","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}
Water is the main of people need because human can not survive without water. People need water to do reproductive work and productive purpose. The earthquake that happened in Padang City, September 30th 2009 damaged the facilities of Water Resource Agency. It was observed that the 7,6 RS Padang earthquake changed degradation on water resources utilized by farming household and sea fishery household. As survival efforts, farming household and sea fishery household set up adaption on such matters. This study aims to analyze the impacts of earthquake on th e service of PDAM (the firm of govenrment water agency) Padang City on farming household and sea fishery household. These villages are located in the same district, Koto Tangah. Fifteen women and fifteen men in each village were interviewed by in-depth interview with total 60 respondents. By using tabulation, graph it can conclude that earthquake as one of natural disaster gave different impacts on different community. In this case, sea fishery household in Pasir Nan Tigo was more vulnerable than farming household in Sungai Lareh for productive work.
水是人们的主要需要，因为人类没有水就无法生存。人们需要水来进行生殖工作和生产目的。2009年9月30日发生在巴东市的地震破坏了水利局的设施。研究发现，7、6 RS巴东地震改变了农户和海洋渔业农户利用水资源的退化情况。作为生存努力，农户和海渔户建立了适应这些事项。本研究旨在分析地震对巴东市政府水务公司(PDAM)对农户和海渔业户服务的影响。这些村庄位于Koto Tangah同一地区。采用深度访谈法对每个村15名妇女和15名男子进行访谈，共60人。通过表格、图表可以看出，地震作为一种自然灾害，对不同社区的影响是不同的。在这种情况下，Pasir Nan Tigo的海上渔业家庭比Sungai Lareh的农户更容易从事生产性工作。
{"title":"Analisis Dampak Gempa Bumi terhadap Pelayanan PDAM pada Pekerjaan Produktif di Sungai Lareh dan Pasir Nan Tigo","authors":"Rika Septrizarty","doi":"10.37034/jems.v5i3.17","DOIUrl":"https://doi.org/10.37034/jems.v5i3.17","url":null,"abstract":"Water is the main of people need because human can not survive without water. People need water to do reproductive work and productive purpose. The earthquake that happened in Padang City, September 30th 2009 damaged the facilities of Water Resource Agency. It was observed that the 7,6 RS Padang earthquake changed degradation on water resources utilized by farming household and sea fishery household. As survival efforts, farming household and sea fishery household set up adaption on such matters. This study aims to analyze the impacts of earthquake on th e service of PDAM (the firm of govenrment water agency) Padang City on farming household and sea fishery household. These villages are located in the same district, Koto Tangah. Fifteen women and fifteen men in each village were interviewed by in-depth interview with total 60 respondents. By using tabulation, graph it can conclude that earthquake as one of natural disaster gave different impacts on different community. In this case, sea fishery household in Pasir Nan Tigo was more vulnerable than farming household in Sungai Lareh for productive work.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127693500","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}
During the Covid-19 pandemic, it was a period where initially all business sectors experienced a decline, starting from turnover, creativity and innovation in products, packaging, and efforts to promote business development in Indonesia. MSMEs in the city o f Padang are starting to move into their business activities, which initially started as an offline shop/door to door, now they have turned into an online shop. Every business owner must do an online shop because of the impact of the pandemic. the times from day to day are always included in terms of business promotion by using the Tik Tok Shop for MSMEs in the city of Padang. With this convenience, consumers do not need to be tired of spending time, transportation money to shop at the market or mall because all products are provided in one Tiktok shop application and free shipping is delivered directly to consumers' homes.
{"title":"Analisis Strategi Bisnis UMKM melalui Pemanfaatan Media Sosial Tiktok Shop","authors":"Meci Nilam Sari, Rika Septrizarty, Wila Farlina, Azmen Kahar, Agus Nurofik","doi":"10.37034/jems.v5i3.18","DOIUrl":"https://doi.org/10.37034/jems.v5i3.18","url":null,"abstract":"During the Covid-19 pandemic, it was a period where initially all business sectors experienced a decline, starting from turnover, creativity and innovation in products, packaging, and efforts to promote business development in Indonesia. MSMEs in the city o f Padang are starting to move into their business activities, which initially started as an offline shop/door to door, now they have turned into an online shop. Every business owner must do an online shop because of the impact of the pandemic. the times from day to day are always included in terms of business promotion by using the Tik Tok Shop for MSMEs in the city of Padang. With this convenience, consumers do not need to be tired of spending time, transportation money to shop at the market or mall because all products are provided in one Tiktok shop application and free shipping is delivered directly to consumers' homes. \u0000 ","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127697014","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 determine the effect of brand equity on purchase decisions for samusng android smartphones at Padang State University. The research was conducted at the State University of Padang, and the population in this study are all consumers who have ever purchased Samsung Android smartphone products. Sample taken by accidental sampling method. The sample size is 150 people. The technique used for data analysis is multiple regression. These results indicate that: 1) Brand Awareness has a significant effect on purchasing decisions for samsung android smartphones in the State University of Padang, 2) Perceived Quality significantly influences to the [ruling repurchase of samsung android smartphones in the State University of Padang, 3) Brand Association have a significant effect on purchase decisions reset samsung android smartphone at the State University of Padang, and 4) Brand Loyalty significantly influence the purchasing decision samsung android smartphone at PadangState University.
{"title":"Pengaruh Ekuitas Merek Terhadap Keputusan Pembelian Ulang Mahasiswa Membeli Smartphone Samsung Android di Universitas Negeri Padang","authors":"Liza Yuliana","doi":"10.37034/jems.v5i3.19","DOIUrl":"https://doi.org/10.37034/jems.v5i3.19","url":null,"abstract":"This study aims to determine the effect of brand equity on purchase decisions for samusng android smartphones at Padang State University. The research was conducted at the State University of Padang, and the population in this study are all consumers who have ever purchased Samsung Android smartphone products. Sample taken by accidental sampling method. The sample size is 150 people. The technique used for data analysis is multiple regression. These results indicate that: 1) Brand Awareness has a significant effect on purchasing decisions for samsung android smartphones in the State University of Padang, 2) Perceived Quality significantly influences to the [ruling repurchase of samsung android smartphones in the State University of Padang, 3) Brand Association have a significant effect on purchase decisions reset samsung android smartphone at the State University of Padang, and 4) Brand Loyalty significantly influence the purchasing decision samsung android smartphone at PadangState University.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121301676","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 research was conducted to find out some of the causes of fraud and also the way of auditors to minimize fraud at PT. With Ozora Pawn Success. This research uses a qualitative descriptive approach starting from observing and exploring ad flitering information thoroughly. The objects in this study are the internal auditors and several employees who work at PT. with Ozora Pawn Success. The types and sources of data used were obtained from primary data such as the results of interviews and observations, and secondary data, namely from books, the internet and existing data from previously obtained journals. Data collection techniques using documentation techniques, interviews and observations. The data analyze technique uses Nvivo qualitative data. The results of this study indicate that the cause of fraud at PT. Together with Ozora, Sukses Gadai is the weakness of the administrative system and auditor supervision and the presence of fictitious filings. The obstacle faced was the customer's weak understanding of the importance of complete filing. Which gave rise to bad credit and the auditor did not directly review the field.
{"title":"Analisis Audit Internal dalam Mendeteksi Kecurangan pada Pt. Bersama Ozora Sukses Gadai","authors":"Analisa Gulo, Ratih Anggraini Siregar","doi":"10.37034/jems.v5i3.20","DOIUrl":"https://doi.org/10.37034/jems.v5i3.20","url":null,"abstract":"This research was conducted to find out some of the causes of fraud and also the way of auditors to minimize fraud at PT. With Ozora Pawn Success. This research uses a qualitative descriptive approach starting from observing and exploring ad flitering information thoroughly. The objects in this study are the internal auditors and several employees who work at PT. with Ozora Pawn Success. The types and sources of data used were obtained from primary data such as the results of interviews and observations, and secondary data, namely from books, the internet and existing data from previously obtained journals. Data collection techniques using documentation techniques, interviews and observations. The data analyze technique uses Nvivo qualitative data. The results of this study indicate that the cause of fraud at PT. Together with Ozora, Sukses Gadai is the weakness of the administrative system and auditor supervision and the presence of fictitious filings. The obstacle faced was the customer's weak understanding of the importance of complete filing. Which gave rise to bad credit and the auditor did not directly review the field.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129731808","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 mengetahui apakah Penerapan Balanced Scorecard yang diproksikan dengan Perspektif Keuangan, Perspektif Pelanggan, Perspektif Proses Bisnis Internal dan Perspektif Pembelajaran dan Pertumbuhan baik secara parsial maupun secara simultan berpengaruh terhadap kinerja manajemen pada PT. Bank Pembangunan Daerah Sumatra Barat di Padang. alasan dipilihnya Judul ini yaitu untuk mengetahui apakah PT. Bank Pembangunan Daerah Sumatera Barat di Padang bisa menerapkan Balanced Scorecard dengan baik terhadap kinerja manajemen. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan pengujian hipotesisnya menggunakan uji t dan uji F. Hasil penelitian ini menunjukkan bahwa secara parsial Perspektif Keuangan berpengaruh signifikan terhadap Kinerja Manajemen dilihat dari nilai t hitung sebesar 2,566 > t tabel 2,060, tingkat signifikansi menunjukkan 0,013 < dari taraf signifikansi 0,05. Perspektif pelanggan tidak berpengaruh sgnifikan terhadap kinerja manajemen dilihat dari t hitung sebesar -1.051< t-tabel = 2,060, tingkat signifikansi menunjukkan 0,298 > dari taraf signifikansi 0,05., Perspektif Proses Bisnis Internal berpengaruh secara parsial terhadap Kinerja Manajemen dilihat 5.655 > t-tabel = 2,060, tingkat signifikansi menunjukkan 0,000 < dari taraf signifikansi 0,05. Perspektif pertumbuhan dan pembelajaran berpengaruh signifikan terhadap kinerja manajemen dilihat dari nilai 10.796 > t-tabel = 2,060, tingkat signifikansi menunjukkan 0,000 < dari taraf signifikasi 0,05. Sedangkan secara simultan Perspektif Keuangan, Perspektif Pelanggan, Perspektif Proses Bisnis Internal dan Perspektif Pembelajaran dan Pertumbuhan berpengaruh signifikan terhadap Kinerja Manajemen dilihat dari nilai t hitung sebesar nilai F sebesar 28,591 > F-tabel = 2,74 dengan tingkat signifikansi sebesar 0,000 < 0,05.
{"title":"Pengaruh Penerapan Balanced Scorecard terhadap Kinerja Manajemen pada PT. Bank Pembangunan Daerah Sumatra Barat di Padang","authors":"Melli Herfina, Yessi Rinanda, Putri Rahmadayani","doi":"10.37034/jems.v5i2.14","DOIUrl":"https://doi.org/10.37034/jems.v5i2.14","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui apakah Penerapan Balanced Scorecard yang diproksikan dengan Perspektif Keuangan, Perspektif Pelanggan, Perspektif Proses Bisnis Internal dan Perspektif Pembelajaran dan Pertumbuhan baik secara parsial maupun secara simultan berpengaruh terhadap kinerja manajemen pada PT. Bank Pembangunan Daerah Sumatra Barat di Padang. alasan dipilihnya Judul ini yaitu untuk mengetahui apakah PT. Bank Pembangunan Daerah Sumatera Barat di Padang bisa menerapkan Balanced Scorecard dengan baik terhadap kinerja manajemen. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan pengujian hipotesisnya menggunakan uji t dan uji F. Hasil penelitian ini menunjukkan bahwa secara parsial Perspektif Keuangan berpengaruh signifikan terhadap Kinerja Manajemen dilihat dari nilai t hitung sebesar 2,566 > t tabel 2,060, tingkat signifikansi menunjukkan 0,013 < dari taraf signifikansi 0,05. Perspektif pelanggan tidak berpengaruh sgnifikan terhadap kinerja manajemen dilihat dari t hitung sebesar -1.051< t-tabel = 2,060, tingkat signifikansi menunjukkan 0,298 > dari taraf signifikansi 0,05., Perspektif Proses Bisnis Internal berpengaruh secara parsial terhadap Kinerja Manajemen dilihat 5.655 > t-tabel = 2,060, tingkat signifikansi menunjukkan 0,000 < dari taraf signifikansi 0,05. Perspektif pertumbuhan dan pembelajaran berpengaruh signifikan terhadap kinerja manajemen dilihat dari nilai 10.796 > t-tabel = 2,060, tingkat signifikansi menunjukkan 0,000 < dari taraf signifikasi 0,05. Sedangkan secara simultan Perspektif Keuangan, Perspektif Pelanggan, Perspektif Proses Bisnis Internal dan Perspektif Pembelajaran dan Pertumbuhan berpengaruh signifikan terhadap Kinerja Manajemen dilihat dari nilai t hitung sebesar nilai F sebesar 28,591 > F-tabel = 2,74 dengan tingkat signifikansi sebesar 0,000 < 0,05.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129372609","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 analyze the accounting conservatism of the value of equity, whether managerial ownership is able to strengthen the relationship of accounting conservatism affect the value of equity in 8 manufacturing companies listed on the Indonesia Stock Exchange (BEI) from the period 2014 to 2017. The sampling method is done by purposive sampling The data used is obtained from data contained in the Indonesia Stock Exchange. Data analysis method in this research uses Moderation multiple linear regression. The results of this study indicate that: Conservatism Accounting Variables (X1). Assessment of Equity (Y) and Managerial Ownership as a moderating variable. Accounting conservatism has a significant effect on the valuation of equity because the sig value of 0.028 is smaller than 0.05. Managerial ownership has a significant effect on the valuation of equity because the sig value of 0.049 is smaller than 0.05. The moderating variable significantly influences the assessment of equity because the sig value of 0.016 is smaller than 0.05.
{"title":"Pengaruh Akuntansi Konservatisme terhadap Penilaian Equitas dengan Kepemilikan Manajerial sebagai Variabel Moderasi","authors":"Delory Nancy Meyla","doi":"10.37034/jems.v5i2.11","DOIUrl":"https://doi.org/10.37034/jems.v5i2.11","url":null,"abstract":"This study aims to analyze the accounting conservatism of the value of equity, whether managerial ownership is able to strengthen the relationship of accounting conservatism affect the value of equity in 8 manufacturing companies listed on the Indonesia Stock Exchange (BEI) from the period 2014 to 2017. The sampling method is done by purposive sampling The data used is obtained from data contained in the Indonesia Stock Exchange. Data analysis method in this research uses Moderation multiple linear regression. The results of this study indicate that: Conservatism Accounting Variables (X1). Assessment of Equity (Y) and Managerial Ownership as a moderating variable. Accounting conservatism has a significant effect on the valuation of equity because the sig value of 0.028 is smaller than 0.05. Managerial ownership has a significant effect on the valuation of equity because the sig value of 0.049 is smaller than 0.05. The moderating variable significantly influences the assessment of equity because the sig value of 0.016 is smaller than 0.05.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130213194","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 determine the effect of financial performance and company size on CSR disclosure either partially or simultaneously. This research was conducted at state-owned companies listed on the Indonesia Stock Exchange in the period 2012-2017. The population in this study are all BUMN companies listed on the Indonesia Stock Exchange (IDX) for the period of 2012-2017 as many as 20 companies. The number of companies sampled in this study were 14 companies during the study period, from 2012-2017 using the purposive sampling metho The analytical method used is multiple linear regression analysis and the coefficient of determination. Hypothesis testing uses the t test and the F test. The results showed that: 1. Financial performance had a positive and significant effect on the disclosure of CSR of BUMN in the 2012-2016 period. 2. The size of the company has a positive and significant effect on the disclosure of CSR of BUMN in the 2012-2016 period. 3. The contribution of financial performance and company size to CSR disclosures is 43.9% while the remaining 56.1% is influenced by other variables such as managerial ownership, institutional ownership, leverage and others.
{"title":"Pengaruh Kinerja Keuangan dan Ukuran Perusahaan terhadap Pengungkapan CSR pada Perusahaan Bumn yang Listed di BEI Periode 2012-2017","authors":"N. Yanti, Nova Begawati","doi":"10.37034/jems.v5i2.13","DOIUrl":"https://doi.org/10.37034/jems.v5i2.13","url":null,"abstract":"This study aims to determine the effect of financial performance and company size on CSR disclosure either partially or simultaneously. This research was conducted at state-owned companies listed on the Indonesia Stock Exchange in the period 2012-2017. The population in this study are all BUMN companies listed on the Indonesia Stock Exchange (IDX) for the period of 2012-2017 as many as 20 companies. The number of companies sampled in this study were 14 companies during the study period, from 2012-2017 using the purposive sampling metho The analytical method used is multiple linear regression analysis and the coefficient of determination. Hypothesis testing uses the t test and the F test. The results showed that: 1. Financial performance had a positive and significant effect on the disclosure of CSR of BUMN in the 2012-2016 period. 2. The size of the company has a positive and significant effect on the disclosure of CSR of BUMN in the 2012-2016 period. 3. The contribution of financial performance and company size to CSR disclosures is 43.9% while the remaining 56.1% is influenced by other variables such as managerial ownership, institutional ownership, leverage and others.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124246774","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}
Manage recei vables gi ven, which can be seen from the ratio of receivables activity where this ratio meas ures the effectiveness of the company in collecting recei vables. The recei vable activity ratio consists of recei vables turnover and t he average peri od of collection of recei vables. This type of research is a simple applied research with quantitative descriptive analysis technique that describes the level of receivables turnover and the effectiveness of collecting receivables PT.PLN (Persero) Lubuk Alung Customer Service Unit. The data in this study uses secondary data in the form of an overview report of the balance of receivables obtained indirectly from the object of research. Based on the results of the study, it was found that in 2019, the receivable turnover rate of PT PLN (Persero) Lubuk Alung Customer Service Unit in the first quarter of the receivables turnover was 4 times and the receivables collection period was 10 days, the second quarter the receivables turnover was 3 times and the collection period was 10 days. 12 days, 3rd quarter of receivables collection and collection period of 13 days, 4th quarter of receivables collection 3 times and collection period of 11 days. The effectiveness of the receivables turnover of PT PLN (Persero) Lubuk Alung Customer Service Unit in collecting receivables is quite good because it is still under the conditions determined by the company between 10-15 days.
{"title":"Analisis Tingkat Perputaran Piutang pada PT.PLN (Persero) Unit Layanan Pelanggan (ULP) Lubuk Alung Tahun 2019","authors":"Z. Zulhendra","doi":"10.37034/jems.v5i2.15","DOIUrl":"https://doi.org/10.37034/jems.v5i2.15","url":null,"abstract":"Manage recei vables gi ven, which can be seen from the ratio of receivables activity where this ratio meas ures the effectiveness of the company in collecting recei vables. The recei vable activity ratio consists of recei vables turnover and t he average peri od of collection of recei vables. This type of research is a simple applied research with quantitative descriptive analysis technique that describes the level of receivables turnover and the effectiveness of collecting receivables PT.PLN (Persero) Lubuk Alung Customer Service Unit. The data in this study uses secondary data in the form of an overview report of the balance of receivables obtained indirectly from the object of research. Based on the results of the study, it was found that in 2019, the receivable turnover rate of PT PLN (Persero) Lubuk Alung Customer Service Unit in the first quarter of the receivables turnover was 4 times and the receivables collection period was 10 days, the second quarter the receivables turnover was 3 times and the collection period was 10 days. 12 days, 3rd quarter of receivables collection and collection period of 13 days, 4th quarter of receivables collection 3 times and collection period of 11 days. The effectiveness of the receivables turnover of PT PLN (Persero) Lubuk Alung Customer Service Unit in collecting receivables is quite good because it is still under the conditions determined by the company between 10-15 days.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120906603","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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