The study aims to test and demonstrate the impact of Environmental, Social, and Governance (ESG) disclosure on tax aggressiveness with profit management as a mediation. The research was carried out using the quantitative method involving 26 companies listed on the Indonesian Stock Exchange (BEI) from 2019 to 2021. Data collection methods used are library studies or documentation methods. The results of this study show that in part, ESG disclosure has no effect on tax aggressiveness, while ESG exposure has a negative effect on profit management, as well as profit management has a positive impact on tax agresiveness. The results in this study also show that with the analysis of the profit management pathway can mediate the impact of Environmental, Social, and Governance (ESG) disclosures on tax aggression. The research provides the constitution as a literature for further researchers and as additional information and input material for investors in making decisions. For governments, it can be an input to make more specific policies in the implementation of Environmental, Social, and Governance (ESG) and input in evaluating and maximizing tax-related policies.
{"title":"Pengaruh Pengungkapan Environmental, Social, and Governance terhadap Agresivitas Pajak dengan Manajemen Laba Sebagai Variabel Mediasi","authors":"Mutia Putri Faradita, Rahmat Kurniawan","doi":"10.37481/jmeb.v4i1.692","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.692","url":null,"abstract":"The study aims to test and demonstrate the impact of Environmental, Social, and Governance (ESG) disclosure on tax aggressiveness with profit management as a mediation. The research was carried out using the quantitative method involving 26 companies listed on the Indonesian Stock Exchange (BEI) from 2019 to 2021. Data collection methods used are library studies or documentation methods. The results of this study show that in part, ESG disclosure has no effect on tax aggressiveness, while ESG exposure has a negative effect on profit management, as well as profit management has a positive impact on tax agresiveness. The results in this study also show that with the analysis of the profit management pathway can mediate the impact of Environmental, Social, and Governance (ESG) disclosures on tax aggression. The research provides the constitution as a literature for further researchers and as additional information and input material for investors in making decisions. For governments, it can be an input to make more specific policies in the implementation of Environmental, Social, and Governance (ESG) and input in evaluating and maximizing tax-related policies.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140520746","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}
Good Corporate Governance (GCG), Financial Performance, and Retention Ratio are essential factors that can influence stock prices. Good GCG can enhance investor confidence and drive positive financial performance. Strong financial performance can increase the company's value and attract investors to buy the company's shares. A high Retention Ratio indicates that the company can retain quality employees, which can enhance productivity and profitability. This research aims to analyze the influence of GCG, Financial Performance, and Retention Ratio on Stock Prices. The method employed is quantitative. The population used in this study is the LQ45 companies listed on the Indonesia Stock Exchange for the period 2017-2021, totaling 45 companies, and the sample criteria selected 17 companies. Data analysis utilizes descriptive statistics, panel data regression model estimation, classical assumption tests, hypothesis testing, and MRA using Eviews 12. The results indicate a significant influence of the Retention Ratio on Stock Prices, with the statistically higher t-value compared to the t-table (2.663118 > 1.99006). However, variables such as the Board of Directors, Independent Commissioners, Return on Assets (ROA), and Earning Per Share (EPS) do not demonstrate a significant influence on Stock Prices as their t-values are lower than the critical t-value (t-value < 1.99006). The correlation results show that 88.3% of the variation in Stock Prices can be explained by the independent factors examined in this study, while the remaining 11.7% may be influenced by other unmodeled factors. These findings provide valuable insights into understanding the factors affecting company stock prices and underscore the importance of profit retention in the context of a company's market value.
良好的公司治理（GCG）、财务业绩和留存率是影响股票价格的基本因素。良好的公司治理可以增强投资者的信心，推动积极的财务业绩。强劲的财务表现可以提升公司价值，吸引投资者购买公司股票。高留存率表明公司能够留住高素质的员工，从而提高生产率和盈利能力。本研究旨在分析 GCG、财务业绩和留任率对股票价格的影响。采用的是定量研究方法。本研究采用的研究对象是2017-2021年期间在印度尼西亚证券交易所上市的LQ45公司，共计45家公司，样本标准选取17家公司。数据分析利用 Eviews 12 进行描述性统计、面板数据回归模型估计、经典假设检验、假设检验和 MRA。结果表明，留存率对股价有显著影响，与 t 表（2.663118 > 1.99006）相比，t 值在统计上更高。然而，董事会、独立委员、资产回报率（ROA）和每股收益（EPS）等变量对股票价格的影响并不显著，因为它们的 t 值低于临界 t 值（t 值 < 1.99006）。相关性结果表明，88.3% 的股价变化可以由本研究中考察的独立因素解释，而其余 11.7% 的变化可能受到其他未建模因素的影响。这些研究结果为了解影响公司股票价格的因素提供了宝贵的见解，并强调了利润保留在公司市场价值中的重要性。
{"title":"Pengaruh Good Corporate Governance, Kinerja Keuangan dan Retention Ratio terhadap Harga Saham","authors":"Alya Budiantini","doi":"10.37481/jmeb.v4i1.686","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.686","url":null,"abstract":"Good Corporate Governance (GCG), Financial Performance, and Retention Ratio are essential factors that can influence stock prices. Good GCG can enhance investor confidence and drive positive financial performance. Strong financial performance can increase the company's value and attract investors to buy the company's shares. A high Retention Ratio indicates that the company can retain quality employees, which can enhance productivity and profitability. This research aims to analyze the influence of GCG, Financial Performance, and Retention Ratio on Stock Prices. The method employed is quantitative. The population used in this study is the LQ45 companies listed on the Indonesia Stock Exchange for the period 2017-2021, totaling 45 companies, and the sample criteria selected 17 companies. Data analysis utilizes descriptive statistics, panel data regression model estimation, classical assumption tests, hypothesis testing, and MRA using Eviews 12. The results indicate a significant influence of the Retention Ratio on Stock Prices, with the statistically higher t-value compared to the t-table (2.663118 > 1.99006). However, variables such as the Board of Directors, Independent Commissioners, Return on Assets (ROA), and Earning Per Share (EPS) do not demonstrate a significant influence on Stock Prices as their t-values are lower than the critical t-value (t-value < 1.99006). The correlation results show that 88.3% of the variation in Stock Prices can be explained by the independent factors examined in this study, while the remaining 11.7% may be influenced by other unmodeled factors. These findings provide valuable insights into understanding the factors affecting company stock prices and underscore the importance of profit retention in the context of a company's market value.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"26 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140519120","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 influence of the number of members, the amount of savings, the amount of capital and Murabahah financing on the profit of the Koperasi Syariah Benteng Mikro Indonesia. This study of research uses a quantitative approach. In this study using monthly time series data from January 2018-December 2022 with a total sample of 60 samples. The analysis technique used is descriptive statistical test, multiple linear regression test and hypothesis testing using data processing applications such as E-Views 10 and Microsoft Excel. The results showed that partially, the number of members and amount of capital had no effect on profit of koperasi syariah benteng mikro Indonesia, amount of savings had a positive effect on profit of koperasi syariah benteng mikro Indonesia while the murabahah financing had a negative effect on profit of koperasi syariah benteng mikro Indonesia. Simultaneously the number of members, the amount of savings, the amount of capital and murabahah financing have a significant effect on profit of koperasi syariah benteng mikro Indonesia.
{"title":"Pengaruh Jumlah Anggota, Jumlah Simpanan, Jumlah Modal dan Jumlah Pembiayaan Murabahah terhadap Sisa Hasil Usaha Koperasi Syariah Benteng Mikro Indonesia Tahun 2018-2022","authors":"Deni Prayoga, Amaliyah Amaliyah","doi":"10.37481/jmeb.v4i1.667","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.667","url":null,"abstract":"This study aims to analyze the influence of the number of members, the amount of savings, the amount of capital and Murabahah financing on the profit of the Koperasi Syariah Benteng Mikro Indonesia. This study of research uses a quantitative approach. In this study using monthly time series data from January 2018-December 2022 with a total sample of 60 samples. The analysis technique used is descriptive statistical test, multiple linear regression test and hypothesis testing using data processing applications such as E-Views 10 and Microsoft Excel. The results showed that partially, the number of members and amount of capital had no effect on profit of koperasi syariah benteng mikro Indonesia, amount of savings had a positive effect on profit of koperasi syariah benteng mikro Indonesia while the murabahah financing had a negative effect on profit of koperasi syariah benteng mikro Indonesia. Simultaneously the number of members, the amount of savings, the amount of capital and murabahah financing have a significant effect on profit of koperasi syariah benteng mikro Indonesia.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140519590","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}
Petty cash funds are used to make it easier to manage small purchases or operational costs that often occur every day. The system used in the company is a fluctuating cash system. This research aims to determine the implementation of the petty cash fund accounting system at PT Macan Sejahtera Cahaya. The study used descriptive qualitative method. The data source used is primary data. The data collection method used was interviews and documentation. The data analysis method used in this research is qualitative data analysis. The research results showed that there were expenditures that exceeded the petty cash balance which resulted in the petty cash being underfunded. So, petty cash users use their personal money to carry out transactions when there is a shortage of petty cash funds. Therefore, the outhor recommends that companies use a fixed cash system, because the amount of petty cash funds will be more controlled and there will be no shortage of petty cash funds.
零用金的使用是为了方便管理每天经常发生的小额采购或业务费用。公司使用的系统是浮动现金系统。本研究旨在确定小额现金基金会计制度在 PT Macan Sejahtera Cahaya 公司的实施情况。研究采用描述性定性方法。使用的数据来源是原始数据。使用的数据收集方法是访谈和文件。本研究使用的数据分析方法是定性数据分析。研究结果表明，有些支出超过了零用金余额，导致零用金资金不足。因此，当零用金资金不足时，零用金使用者会使用个人资金进行交易。因此，外聘审计员建议公司使用固定现金系统，因为这样可以更好地控制零用金的数额，而且不会出现零用金资金不足的情况。
{"title":"Sistem Akuntansi Dana Kas Kecil di PT Macan Sejahtera Cahaya","authors":"Ika Romauli Siagian, Magda Siringoringo, Meilinda Stefani Harefa","doi":"10.37481/jmeb.v4i1.707","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.707","url":null,"abstract":"Petty cash funds are used to make it easier to manage small purchases or operational costs that often occur every day. The system used in the company is a fluctuating cash system. This research aims to determine the implementation of the petty cash fund accounting system at PT Macan Sejahtera Cahaya. The study used descriptive qualitative method. The data source used is primary data. The data collection method used was interviews and documentation. The data analysis method used in this research is qualitative data analysis. The research results showed that there were expenditures that exceeded the petty cash balance which resulted in the petty cash being underfunded. So, petty cash users use their personal money to carry out transactions when there is a shortage of petty cash funds. Therefore, the outhor recommends that companies use a fixed cash system, because the amount of petty cash funds will be more controlled and there will be no shortage of petty cash funds.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"2010 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140516295","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 aims to determine the influence of stock prices and debt policy on dividends. Dividend policy is calculated using the dividend payout ratio. The share price is calculated by looking for calculations, namely by using the share price (closing price). Meanwhile, the debt policy uses the debt to asset (DAR) method = total debt / total assets. The method used in this research is quantitative with a purposive sampling technique. The population of this research is 31 coal mining companies listed on the Indonesia Stock Exchange and after following the sampling criteria there are 11 companies with research period of 5 (five) years. The first hypothesis is that share prices partially influence dividends. The second hypothesis is that Debt Policy partially has no effect on Dividends. The third hypothesis is that share prices and debt policies simultaneously influence dividends.
{"title":"Pengaruh Harga Saham dan Kebijakan Hutang terhadap Deviden (Studi Kasus pada Perusahaan Pertambangan Batu Bara yang Terdfatar di Bursa Efek Indnesia Periode 2017- 2021)","authors":"M. Safii, Hendy Surahman, Provita Wulandari","doi":"10.37481/jmeb.v4i1.673","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.673","url":null,"abstract":"This research aims to determine the influence of stock prices and debt policy on dividends. Dividend policy is calculated using the dividend payout ratio. The share price is calculated by looking for calculations, namely by using the share price (closing price). Meanwhile, the debt policy uses the debt to asset (DAR) method = total debt / total assets. The method used in this research is quantitative with a purposive sampling technique. The population of this research is 31 coal mining companies listed on the Indonesia Stock Exchange and after following the sampling criteria there are 11 companies with research period of 5 (five) years. The first hypothesis is that share prices partially influence dividends. The second hypothesis is that Debt Policy partially has no effect on Dividends. The third hypothesis is that share prices and debt policies simultaneously influence dividends.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"4 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140524151","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 aims to investigate the effectiveness of e-catalogs as a strategic government initiative in combating fraud in the procurement of goods and services. E-catalogs represent an innovation in the procurement process expected to enhance transparency, speed, and reliability in the selection of suppliers by the government. The research employs a juridical normative approach, detailing references from books, regulations, and relevant literature. The findings of the research indicate that the use of e-catalogs has had a positive impact on clarity, process acceleration, and ease in selecting suppliers. However, the study also identifies potential security loopholes that need attention to enhance resilience against fraud within the system. While e-catalogs enable open access to prices, the research highlights the need for additional strategies to address the potential for high price negotiations. The implications of these findings can serve as a foundation for the government to continually develop and improve the security of e-catalogs as an effective tool in maintaining integrity and transparency in the procurement of goods and services.
{"title":"E-KATALOG: Langkah Strategis Pemerintah dalam Memerangi Fraud Pengadaan Barang dan Jasa","authors":"Dani Ariza","doi":"10.37481/jmeb.v4i1.649","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.649","url":null,"abstract":"This research aims to investigate the effectiveness of e-catalogs as a strategic government initiative in combating fraud in the procurement of goods and services. E-catalogs represent an innovation in the procurement process expected to enhance transparency, speed, and reliability in the selection of suppliers by the government. The research employs a juridical normative approach, detailing references from books, regulations, and relevant literature. The findings of the research indicate that the use of e-catalogs has had a positive impact on clarity, process acceleration, and ease in selecting suppliers. However, the study also identifies potential security loopholes that need attention to enhance resilience against fraud within the system. While e-catalogs enable open access to prices, the research highlights the need for additional strategies to address the potential for high price negotiations. The implications of these findings can serve as a foundation for the government to continually develop and improve the security of e-catalogs as an effective tool in maintaining integrity and transparency in the procurement of goods and services.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"8 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139455508","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}
Within the economic landscape of Depok City, the Micro, Small, and Medium Enterprises (MSMEs) sector holds a pivotal position, contributing significantly to the local economy. Despite its importance, a myriad of challenges confront MSMEs in the city, encompassing issues related to financial access and insufficient financial literacy. Consequently, this study seeks to empirically examine and elucidate the influence of financial inclusion and financial literacy, with business sustainability serving as an intermediary variable within the MSME sector of Depok City. Utilizing the Non-Probability sampling method, this research engaged MSME participants in Depok City, with a population of 7911, employing the Slovin formula to determine a representative sample size of 200. Employing the Partial Least Square- Structural Equation Modeling (PLS-SEM) method for data analysis, this quantitative research aims to contribute valuable insights to the existing body of knowledge. The findings reveal a discernible impact of Financial Inclusion on both the Performance and Sustainability of MSMEs. Similarly, Financial Literacy emerges as a significant factor influencing the Performance and Sustainability of MSMEs. Furthermore, Business Sustainability is identified as a mediating factor, demonstrating its capacity to mediate the relationship between Financial Inclusion and MSME Performance, as well as between Financial Literacy and MSME Performance. This study serves as a valuable reference for MSME stakeholders, underscoring the imperative nature of accessible banking services for optimal financial outcomes. The results advocate for enhanced financial literacy as a means to fortify the performance and sustainability of MSMEs. In conclusion, the study attests to the resilience of many MSMEs in Depok City, substantiating their ability to endure and thrive in their business endeavors, evident by a sustained operational existence exceeding five years.
{"title":"Mengungkap Keterkaitan Inklusi dan Literasi Keuangan dengan Kinerja dan Keberlanjutan UMKM di Perkotaan","authors":"Rina Ariyanti","doi":"10.37481/jmeb.v4i1.651","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.651","url":null,"abstract":"Within the economic landscape of Depok City, the Micro, Small, and Medium Enterprises (MSMEs) sector holds a pivotal position, contributing significantly to the local economy. Despite its importance, a myriad of challenges confront MSMEs in the city, encompassing issues related to financial access and insufficient financial literacy. Consequently, this study seeks to empirically examine and elucidate the influence of financial inclusion and financial literacy, with business sustainability serving as an intermediary variable within the MSME sector of Depok City. Utilizing the Non-Probability sampling method, this research engaged MSME participants in Depok City, with a population of 7911, employing the Slovin formula to determine a representative sample size of 200. Employing the Partial Least Square- Structural Equation Modeling (PLS-SEM) method for data analysis, this quantitative research aims to contribute valuable insights to the existing body of knowledge. The findings reveal a discernible impact of Financial Inclusion on both the Performance and Sustainability of MSMEs. Similarly, Financial Literacy emerges as a significant factor influencing the Performance and Sustainability of MSMEs. Furthermore, Business Sustainability is identified as a mediating factor, demonstrating its capacity to mediate the relationship between Financial Inclusion and MSME Performance, as well as between Financial Literacy and MSME Performance. This study serves as a valuable reference for MSME stakeholders, underscoring the imperative nature of accessible banking services for optimal financial outcomes. The results advocate for enhanced financial literacy as a means to fortify the performance and sustainability of MSMEs. In conclusion, the study attests to the resilience of many MSMEs in Depok City, substantiating their ability to endure and thrive in their business endeavors, evident by a sustained operational existence exceeding five years.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"6 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139639029","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}
Employee work productivity is a crucial factor in determining the success of an organization. The work environment and compensation are two factors that can influence the productivity of employees. A comfortable and conducive work environment can boost employees' morale, while fair and competitive compensation can enhance their motivation. This research aims to investigate the impact of the work environment and compensation on employee work productivity. The study employs a quantitative method with an associative approach. The population of the research comprises all employees at PT Satya Dinamika Mandiri. The sample size is 105 individuals, and data are collected through a questionnaire. Regression analysis is utilized to analyze the data and identify causal relationships among variables. The research results indicate that the work environment and compensation, when considered simultaneously, significantly affect the work productivity of employees. The work environment has a greater influence on employee work productivity compared to compensation. Based on these findings, companies need to pay attention to both factors to enhance employee work productivity. It is crucial for organizations to create a comfortable and conducive work environment and provide fair and competitive compensation. This conclusion emphasizes the importance of companies in creating a conducive work environment and adequate compensation system to increase employee productivity and welfare. By understanding and managing these aspects, companies can design more effective human resource management strategies to achieve organizational goals optimally.
{"title":"Lingkungan Kerja dan Kompensasi: Kunci Meningkatkan Produktivitas Kerja","authors":"Ahmad Amirudin","doi":"10.37481/jmeb.v4i1.647","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.647","url":null,"abstract":"Employee work productivity is a crucial factor in determining the success of an organization. The work environment and compensation are two factors that can influence the productivity of employees. A comfortable and conducive work environment can boost employees' morale, while fair and competitive compensation can enhance their motivation. This research aims to investigate the impact of the work environment and compensation on employee work productivity. The study employs a quantitative method with an associative approach. The population of the research comprises all employees at PT Satya Dinamika Mandiri. The sample size is 105 individuals, and data are collected through a questionnaire. Regression analysis is utilized to analyze the data and identify causal relationships among variables. The research results indicate that the work environment and compensation, when considered simultaneously, significantly affect the work productivity of employees. The work environment has a greater influence on employee work productivity compared to compensation. Based on these findings, companies need to pay attention to both factors to enhance employee work productivity. It is crucial for organizations to create a comfortable and conducive work environment and provide fair and competitive compensation. This conclusion emphasizes the importance of companies in creating a conducive work environment and adequate compensation system to increase employee productivity and welfare. By understanding and managing these aspects, companies can design more effective human resource management strategies to achieve organizational goals optimally.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"117 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139538134","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 current problems of village governments are caused by the lack of implementation of Permendagri No. 20 of 2018, which emphasizes transparency, accountability, participation, regularity, and budget discipline in village financial management. Challenges involve low human resources, institutional effectiveness, village revenue governance, and community services. The focus of this research is the management of APBDes, considering concerns about cases of embezzlement of Village Funds in Deli Serdang Regency, such as in Sugau, Tanjung Morawa B, and Salabulan villages, which caused significant losses to state finances. The type of research used is qualitative, by analyzing how the Village Budget is managed. The data obtained is in the form of primary data, which is obtained directly from the results of the researcher's interview with informants. The results showed that Patumbak Kampung Village had prepared a village income and expenditure budget in accordance with Permendagri No. 20 of 2018, but at the stage of APBDes management, namely the implementation stage of Patumbak Kampung Village was not fully in accordance with Permendagri No. 20 of 2018 or only 90% was in accordance with Permendagri No. 20 of 2018.
{"title":"Pengelolaan Anggaran Pendapatan dan Belanja Desa di Desa Patumbak Kampung Kecamatan Patumbak Kabupaten Deli Serdang pada Tahun 2022","authors":"Ayu N.S.A Lumban Gaol, Manatap Berliana Lumban Gaol, Mangasa Sinurat","doi":"10.37481/jmeb.v4i1.702","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.702","url":null,"abstract":"The current problems of village governments are caused by the lack of implementation of Permendagri No. 20 of 2018, which emphasizes transparency, accountability, participation, regularity, and budget discipline in village financial management. Challenges involve low human resources, institutional effectiveness, village revenue governance, and community services. The focus of this research is the management of APBDes, considering concerns about cases of embezzlement of Village Funds in Deli Serdang Regency, such as in Sugau, Tanjung Morawa B, and Salabulan villages, which caused significant losses to state finances. The type of research used is qualitative, by analyzing how the Village Budget is managed. The data obtained is in the form of primary data, which is obtained directly from the results of the researcher's interview with informants. The results showed that Patumbak Kampung Village had prepared a village income and expenditure budget in accordance with Permendagri No. 20 of 2018, but at the stage of APBDes management, namely the implementation stage of Patumbak Kampung Village was not fully in accordance with Permendagri No. 20 of 2018 or only 90% was in accordance with Permendagri No. 20 of 2018.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"15 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140519141","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 aims to find out how developments in information technology have brought significant changes to the field of accounting in financial reports. This influence also adapts and influences human culture in the social system in the current pandemic era. The research method uses a quantitative approach with panel data regression analysis techniques. Research data was obtained from the financial reports of 7 food companies listed on the Indonesian stock exchange, which were determined using a purposive sampling technique. The partial research results show that the influence of information technology and culture on accounting financial reports has a positive or negative effect in the current pandemic era. However, simultaneously information technology and organizational culture factors make a large contribution to the quality of accounting financial reports with a percentage of 63,02%.
{"title":"Pengaruh Teknologi Informasi dan Budaya dalam Organisasi terhadap Laporan Keuangan Akuntansi di Era Pandemi Tahun 2021","authors":"Muhammad Sopiyana, S. Budiman, Nani Mulyani","doi":"10.37481/jmeb.v4i1.662","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.662","url":null,"abstract":"This research aims to find out how developments in information technology have brought significant changes to the field of accounting in financial reports. This influence also adapts and influences human culture in the social system in the current pandemic era. The research method uses a quantitative approach with panel data regression analysis techniques. Research data was obtained from the financial reports of 7 food companies listed on the Indonesian stock exchange, which were determined using a purposive sampling technique. The partial research results show that the influence of information technology and culture on accounting financial reports has a positive or negative effect in the current pandemic era. However, simultaneously information technology and organizational culture factors make a large contribution to the quality of accounting financial reports with a percentage of 63,02%.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"70 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140520629","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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