Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1884
Meilvis E. Tahitu, Inta P. N. Damanik, Esther Kembauw
Penelitian ini bertujuan menemukan strategi yang sesuai untuk meningkatkan kapasitas kelompok tani di Desa Waimital khususnya untuk membentuk modal kelompok. Kapasitas pembentukan modal kelompok merupakan salah satu hal penting bagi kelompok tani di Desa Waimital karena berbagai kegiatan kelompok yang terkait dengan usaha tani tidak dapat dilakukan akibat ketiadaan modal kelompok. Konsekuensinya kelompok tani bersifat stagnan, hanya melakukan rutinitas saja padahal anggota kelompok tani di Desa Waimital adalah petani yang suka mencoba hal-hal baru. Sebagai populasi adalah seluruh kelompok tani di Desa Waimital, yaitu 12 kelompok tani. Sebagai responden ditentukan lima orang mewakili setiap kelompok yang terdiri dari ketua, sekretaris, dan tiga anggota kelompok. Data primer berasal dari responden yang dikumpulkan melalui wawancara berstruktur menggunakan kuesioner. Data primer diantaranya tentang berbagai kegiatan kelompok terkait pembentukan modal kelompok. Data sekunder diperoleh dari berbagai sumber, diantaranya dari Kantor Desa Waimital, Badan Pusat Statistik, dan sumber-sumber lain. Analisis data dilakukan secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa strategi yang sesuai untuk peningkatan kapasitas pembentukan modal kelompok bagi kelompok tani di Desa Waimital adalah dengan meningkatkan pengetahuan, sikap dan keterampilan tentang pembentukan modal kelompok. Ini dapat dilakukan melalui kegiatan sosialisasi, pelatihan, dan pendampingan tentang pembentukan modal kelompok, manajemen pengelolaan modal kelompok dan diikuti dengan dukungan regulasi (kebijakan) yang sesuai, dukungan sarana produksi dan alat serta mesin pertanian. Strategi yang akan dilakukan membutuhkan kerjasama dan sinergitas dari berbagai pihak terkait, yaitu pihak perguruan tinggi; perbankan; pemerintah desa, kecamatan, dan kabupaten terkait dengan dinas-dinas yang relevan, diantaranya dinas pertanian.
{"title":"Strategi Peningkatan Kapasitas Pembentukan Modal Pada Kelompok Tani Di Desa Waimital Provinsi Maluku","authors":"Meilvis E. Tahitu, Inta P. N. Damanik, Esther Kembauw","doi":"10.33395/owner.v7i4.1884","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1884","url":null,"abstract":"Penelitian ini bertujuan menemukan strategi yang sesuai untuk meningkatkan kapasitas kelompok tani di Desa Waimital khususnya untuk membentuk modal kelompok. Kapasitas pembentukan modal kelompok merupakan salah satu hal penting bagi kelompok tani di Desa Waimital karena berbagai kegiatan kelompok yang terkait dengan usaha tani tidak dapat dilakukan akibat ketiadaan modal kelompok. Konsekuensinya kelompok tani bersifat stagnan, hanya melakukan rutinitas saja padahal anggota kelompok tani di Desa Waimital adalah petani yang suka mencoba hal-hal baru. Sebagai populasi adalah seluruh kelompok tani di Desa Waimital, yaitu 12 kelompok tani. Sebagai responden ditentukan lima orang mewakili setiap kelompok yang terdiri dari ketua, sekretaris, dan tiga anggota kelompok. Data primer berasal dari responden yang dikumpulkan melalui wawancara berstruktur menggunakan kuesioner. Data primer diantaranya tentang berbagai kegiatan kelompok terkait pembentukan modal kelompok. Data sekunder diperoleh dari berbagai sumber, diantaranya dari Kantor Desa Waimital, Badan Pusat Statistik, dan sumber-sumber lain. Analisis data dilakukan secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa strategi yang sesuai untuk peningkatan kapasitas pembentukan modal kelompok bagi kelompok tani di Desa Waimital adalah dengan meningkatkan pengetahuan, sikap dan keterampilan tentang pembentukan modal kelompok. Ini dapat dilakukan melalui kegiatan sosialisasi, pelatihan, dan pendampingan tentang pembentukan modal kelompok, manajemen pengelolaan modal kelompok dan diikuti dengan dukungan regulasi (kebijakan) yang sesuai, dukungan sarana produksi dan alat serta mesin pertanian. Strategi yang akan dilakukan membutuhkan kerjasama dan sinergitas dari berbagai pihak terkait, yaitu pihak perguruan tinggi; perbankan; pemerintah desa, kecamatan, dan kabupaten terkait dengan dinas-dinas yang relevan, diantaranya dinas pertanian.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407033","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1656
Riszka Indriani, Dodik Siswantoro
This study was performed to evaluate the implementation of Government Internal Control System (SPIP) at Government Institution X and develop suggestions for internal control flaws. The results of the 2020 Supreme Audit Agency (BPK) examination showed that of the 11 findings obtained, 9 were findings of deficiencies in the internal control system. This reflects that the internal control conditions in this working unit are still not optimal. Furthermore, there were repeated findings in the implementation of assistance distribution which is a national priority program. This has the potential to hamper the attainment of the national priority program objectives and hinder the equitable distribution of education in Indonesia. Government Institution X is an institution that manages many national priority programs, so it is important for this institution to improve internal control to maintain accountability and minimize findings related to aid distribution. This research is qualitative research and uses a case study strategy. Data were obtained through documentation, interviews, and observations. The results of this study show that SPIP at Government Institution X has been running well, but still needs improvement in several aspects. Strengthening is still needed in the internal control monitoring element where the evaluation results have not been fully followed up, so the improvement process is hampered.
{"title":"Evaluasi Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) pada Satuan Kerja X","authors":"Riszka Indriani, Dodik Siswantoro","doi":"10.33395/owner.v7i4.1656","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1656","url":null,"abstract":"This study was performed to evaluate the implementation of Government Internal Control System (SPIP) at Government Institution X and develop suggestions for internal control flaws. The results of the 2020 Supreme Audit Agency (BPK) examination showed that of the 11 findings obtained, 9 were findings of deficiencies in the internal control system. This reflects that the internal control conditions in this working unit are still not optimal. Furthermore, there were repeated findings in the implementation of assistance distribution which is a national priority program. This has the potential to hamper the attainment of the national priority program objectives and hinder the equitable distribution of education in Indonesia. Government Institution X is an institution that manages many national priority programs, so it is important for this institution to improve internal control to maintain accountability and minimize findings related to aid distribution. This research is qualitative research and uses a case study strategy. Data were obtained through documentation, interviews, and observations. The results of this study show that SPIP at Government Institution X has been running well, but still needs improvement in several aspects. Strengthening is still needed in the internal control monitoring element where the evaluation results have not been fully followed up, so the improvement process is hampered.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407182","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1671
Christina Ramadani Br Hasibuan, Tetty Tiurma Uli Sipahutar, Eunike Christina Simbolon, Ria Manurung
The purpose of this study is to examine Capital Market Knowledge, Motivation, Return on Investment, and Risk affect investment interest. The sampling technique used is purposive sampling. In this study, the population used was 200 millennial generation respondents such as students or business people who were born in 1982-2003 in the city of Medan. There were 133 samples that met these characteristics. This study used a quantitative method where researchers distributed questionnaires to be filled out by respondents with the help of the SPSS test tool. Multiple linear analysis is used in data analysis methods. Analytical tests used include normality tests, multicollinearity tests, reliability tests, validity tests, and classical assumption tests. The results of the study show: 1) Investment interest has a positive effect on capital market knowledge (X1), with a regression coefficient of 0.212; 2) A positive relationship between investment interest and motivation (X2) with a regression coefficient of 0.108; 3) A positive relationship between investment interest and investment return (X3), with a regression coefficient of 0.369; 4) A positive relationship between investment interest and risk (X4) which has a regression coefficient of 0.126. Investment interest is influenced by capital market knowledge and investment returns. Investment interest is not influenced by motivation and risk.
{"title":"Pengaruh Pengetahuan Pasar Modal, Motivasi, Return Investasi dan Resiko Terhadap Minat Investasi di Pasar Modal","authors":"Christina Ramadani Br Hasibuan, Tetty Tiurma Uli Sipahutar, Eunike Christina Simbolon, Ria Manurung","doi":"10.33395/owner.v7i4.1671","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1671","url":null,"abstract":"The purpose of this study is to examine Capital Market Knowledge, Motivation, Return on Investment, and Risk affect investment interest. The sampling technique used is purposive sampling. In this study, the population used was 200 millennial generation respondents such as students or business people who were born in 1982-2003 in the city of Medan. There were 133 samples that met these characteristics. This study used a quantitative method where researchers distributed questionnaires to be filled out by respondents with the help of the SPSS test tool. Multiple linear analysis is used in data analysis methods. Analytical tests used include normality tests, multicollinearity tests, reliability tests, validity tests, and classical assumption tests. The results of the study show: 1) Investment interest has a positive effect on capital market knowledge (X1), with a regression coefficient of 0.212; 2) A positive relationship between investment interest and motivation (X2) with a regression coefficient of 0.108; 3) A positive relationship between investment interest and investment return (X3), with a regression coefficient of 0.369; 4) A positive relationship between investment interest and risk (X4) which has a regression coefficient of 0.126. Investment interest is influenced by capital market knowledge and investment returns. Investment interest is not influenced by motivation and risk.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407300","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1831
Magdalena Nona Ice, Lilis Ardiani, Kurnia Kurnia
This study aims to test and analyze the influence of competence, internal system control, and community participation on the accountability of village financial management, moderated by the use of information technology. The type of data used in the study was primary data obtained from questionnaires that were distributed directly to respondents, namely village heads, secretaries, treasurers, BPD, and communities within the Sikka Regency village government. Sampling through Purposive sampling and obtained a sample of 150 respondents. Data analysis was processed using SPSS through a statistical method of multiple regression with a moderation approach, namely Moderated Regression Analysis (MRA). The results of the analysis show that competence and internal control systems have a positive and significant effect, while community participation does not affect the accountability of village financial management. The use of information technology does not moderate the influence of competence, internal system control, and community participation on the accountability of village financial management. The implications of this research, especially for village officials in Sikka Regency, are expected to be better in accountability for managing villages finances, provide input to the Sikka district, so that in the future the village financial system application can be fully used in this area and can simplifying the village bookkeeping and spending system. In addtion, village officials are also expected to be able to involve the village community in all decision-making related to the interests and prodress of the village and society in general
{"title":"Determinan Akuntabilitas Pengelolaan Keuangan Desa Dengan Pemanfaatan Teknologi Informasi Sebagai Variabel Moderasi","authors":"Magdalena Nona Ice, Lilis Ardiani, Kurnia Kurnia","doi":"10.33395/owner.v7i4.1831","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1831","url":null,"abstract":"This study aims to test and analyze the influence of competence, internal system control, and community participation on the accountability of village financial management, moderated by the use of information technology. The type of data used in the study was primary data obtained from questionnaires that were distributed directly to respondents, namely village heads, secretaries, treasurers, BPD, and communities within the Sikka Regency village government. Sampling through Purposive sampling and obtained a sample of 150 respondents. Data analysis was processed using SPSS through a statistical method of multiple regression with a moderation approach, namely Moderated Regression Analysis (MRA). The results of the analysis show that competence and internal control systems have a positive and significant effect, while community participation does not affect the accountability of village financial management. The use of information technology does not moderate the influence of competence, internal system control, and community participation on the accountability of village financial management. The implications of this research, especially for village officials in Sikka Regency, are expected to be better in accountability for managing villages finances, provide input to the Sikka district, so that in the future the village financial system application can be fully used in this area and can simplifying the village bookkeeping and spending system. In addtion, village officials are also expected to be able to involve the village community in all decision-making related to the interests and prodress of the village and society in general","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407306","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1593
Ming Chen, Andrew Gunawan, Heriyanto Heriyanto
This research was conducted to explore the root of the problem that causes micro-entrepreneurs to want or not to carry out bookkeeping. Bookkeeping itself is the foundation of an effort to record income and expenses in a period. Bookkeeping is the basic foundation for providing accounting information to micro and small scale businesses, especially for decision making, so it is interesting to study. This research will be conducted on micro-enterprises in the city of Palembang, bearing in mind that there are still many micro-enterprises that have not kept bookkeeping. The sample selection technique in this study used a purposive sampling method. This study uses SPSS 23. The results in this study are that behavior has no effect on interest, subjective norms and behavioral control have a positive effect on the interest of MSME actors in the city of Palembang.
{"title":"Menelisik Minat UMKM Menerapkan Pembukuan Menggunakan Theory Of Planned Behavior","authors":"Ming Chen, Andrew Gunawan, Heriyanto Heriyanto","doi":"10.33395/owner.v7i4.1593","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1593","url":null,"abstract":"This research was conducted to explore the root of the problem that causes micro-entrepreneurs to want or not to carry out bookkeeping. Bookkeeping itself is the foundation of an effort to record income and expenses in a period. Bookkeeping is the basic foundation for providing accounting information to micro and small scale businesses, especially for decision making, so it is interesting to study. This research will be conducted on micro-enterprises in the city of Palembang, bearing in mind that there are still many micro-enterprises that have not kept bookkeeping. The sample selection technique in this study used a purposive sampling method. This study uses SPSS 23. The results in this study are that behavior has no effect on interest, subjective norms and behavioral control have a positive effect on the interest of MSME actors in the city of Palembang.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407479","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1756
Windah Alfianah, Ryan Kurnia Rizkianto
The purpose of this research is to test and analyze empirically influence environmental performance against the financial performance of cosmetics companies in indonesia and the influence of corporate social responsibility disclosure of financial performance cosmetics companies in Indonesia. This research use a quantitative approach. A subject in this research was cosmetics companies listed on the indonesia stock exchange period 2011-2018. Data presented in the form of descriptive statistics and produce 6 company and 36 samples. Research carried out by using multiple linear regression analysis environmental performance has a positive influence on the financial performance of corporations and CSR disclosure have a positive influence on financial performance shows that CSR is a form of transparent form of behavior and ethical was an image of corporate sustainbility .CSR can be used as a company to keep the company going concern sustainability in future.
{"title":"Pengaruh Environmental Performance dan Corporate Social Responsibility Disclosure Terhadap Kinerja Keuangan Pada Perusahaan Kosmetik di BEI","authors":"Windah Alfianah, Ryan Kurnia Rizkianto","doi":"10.33395/owner.v7i4.1756","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1756","url":null,"abstract":"The purpose of this research is to test and analyze empirically influence environmental performance against the financial performance of cosmetics companies in indonesia and the influence of corporate social responsibility disclosure of financial performance cosmetics companies in Indonesia. This research use a quantitative approach. A subject in this research was cosmetics companies listed on the indonesia stock exchange period 2011-2018. Data presented in the form of descriptive statistics and produce 6 company and 36 samples. Research carried out by using multiple linear regression analysis environmental performance has a positive influence on the financial performance of corporations and CSR disclosure have a positive influence on financial performance shows that CSR is a form of transparent form of behavior and ethical was an image of corporate sustainbility .CSR can be used as a company to keep the company going concern sustainability in future.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407482","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1659
Apriwandi Apriwandi, Debbie Christine
This study aims to analyze the effect of professional skepticism, integrity, and workload on fraud risk assessment. This research was conducted on auditors who work at Public Accounting Firms in the city of Bandung. This study uses primary data by distributing questionnaires to the auditors. In this study, 100 respondents became the research sample. Sampling method using purposive sampling technique. This study uses a descriptive method with a survey approach where the respondents who are the sample are auditors who work in several public accounting firms in the city of Bandung. The objects in this study are Professional Skepticism, Integrity, and Workload as independent variables and Fraud Risk Assessment as the dependent variable. The data collection technique was carried out by distributing questionnaires to auditors working at the Public Accounting Firm in the city of Bandung. The results of the simultaneous tests carried out proved that between professional skepticism, integrity and workload, the result was 0.001 on the fraud risk assessment.
{"title":"Pengaruh Skeptisme Profesional, Integritas Dan Beban Kerja Terhadap Penilaian Risiko Kecurangan","authors":"Apriwandi Apriwandi, Debbie Christine","doi":"10.33395/owner.v7i4.1659","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1659","url":null,"abstract":"This study aims to analyze the effect of professional skepticism, integrity, and workload on fraud risk assessment. This research was conducted on auditors who work at Public Accounting Firms in the city of Bandung. This study uses primary data by distributing questionnaires to the auditors. In this study, 100 respondents became the research sample. Sampling method using purposive sampling technique. This study uses a descriptive method with a survey approach where the respondents who are the sample are auditors who work in several public accounting firms in the city of Bandung. The objects in this study are Professional Skepticism, Integrity, and Workload as independent variables and Fraud Risk Assessment as the dependent variable. The data collection technique was carried out by distributing questionnaires to auditors working at the Public Accounting Firm in the city of Bandung. The results of the simultaneous tests carried out proved that between professional skepticism, integrity and workload, the result was 0.001 on the fraud risk assessment.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407493","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1709
Michelle Fedora, Tan Ming Kuang
The financial crisis has caused companies to compete to maintain their financial performance in order to avoid entering the category of "zombie companies." A zombie company is one that has low profits and has experienced losses for several consecutive years. Diversification strategies, such as varying products and/or selling products abroad, are believed to improve a company’s financial performance. This study examines the effect of diversification on zombie companies during the COVID-19 pandemic. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The sampling technique is purposive, with a sample size of 126 companies. This study uses logistic regression analysis to examine the effect of diversification on zombie companies with tangibility, age, and company size as control variables. The results of this study found that diversification has no effect on zombie companies. As for the control variables of tangibility, age, and company size, they have no effect on zombie companies. This study concludes that both product and market diversification do not help companies avoid zombie conditions during the COVID-19 pandemic. This could be due to the global nature of the COVID-19 pandemic, which hinders the export process in all countries that are mostly affected by the pandemic. Even though product diversification has been carried out, the products offered are still related to products whose sales are still affected by the COVID-19 pandemic.
{"title":"Zombie dan Diversifikasi Pada Masa Covid-19","authors":"Michelle Fedora, Tan Ming Kuang","doi":"10.33395/owner.v7i4.1709","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1709","url":null,"abstract":"The financial crisis has caused companies to compete to maintain their financial performance in order to avoid entering the category of \"zombie companies.\" A zombie company is one that has low profits and has experienced losses for several consecutive years. Diversification strategies, such as varying products and/or selling products abroad, are believed to improve a company’s financial performance. This study examines the effect of diversification on zombie companies during the COVID-19 pandemic. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The sampling technique is purposive, with a sample size of 126 companies. This study uses logistic regression analysis to examine the effect of diversification on zombie companies with tangibility, age, and company size as control variables. The results of this study found that diversification has no effect on zombie companies. As for the control variables of tangibility, age, and company size, they have no effect on zombie companies. This study concludes that both product and market diversification do not help companies avoid zombie conditions during the COVID-19 pandemic. This could be due to the global nature of the COVID-19 pandemic, which hinders the export process in all countries that are mostly affected by the pandemic. Even though product diversification has been carried out, the products offered are still related to products whose sales are still affected by the COVID-19 pandemic.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407636","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1681
Husni Husni, Juliana Putri, Harjoni Harjoni
The purpose of this study is first, to explain the perceptions of the Gayo and Pesisir tribes towards waqf management. Second, it describes the waqf management model carried out by the Gayo tribe and the Aceh Coastal tribe in their respective regions. And third, providing ideas, concepts, and ideal practices in waqf management in Aceh. The research method used is the descriptive qualitative research method. The results showed that the majority of the people of Lhokseumawe City gave land waqf for places of worship and education, while the people of Central Aceh or the Gayo tribe had a tradition of using waqf for the common good of their ancestors, namely Livestock Locations (Peruweren), Uber-Uber and Blang Paku and ulu ni wih area (upstream water area). The waqf management model carried out by the Gayo tribe and the Aceh Coastal tribe in their area is still mostly carried out for religious purposes such as; the construction of places of worship (mosques, madrasahs, and study rooms or Islamic boarding schools), and most of them are used for public cemeteries and the people of Aceh, especially Central Aceh and Lhokseumawe, are also still taboo about waqf assets outside of immovable waqf such as cash waqf. Ideal management of waqf for districts/cities in Aceh that is capable of providing economic influence can be carried out with seven precise steps, namely Compilation of the Waqf Program; Empowerment of Waqf Assets; Waqf Assets Certification; Nazir Empowerment; Financial Reports and Management Systems; Government Integration; and Nazir Integration
{"title":"Model Pengelolaan Waqaf dalam Keragamaan Etnis di Aceh","authors":"Husni Husni, Juliana Putri, Harjoni Harjoni","doi":"10.33395/owner.v7i4.1681","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1681","url":null,"abstract":"The purpose of this study is first, to explain the perceptions of the Gayo and Pesisir tribes towards waqf management. Second, it describes the waqf management model carried out by the Gayo tribe and the Aceh Coastal tribe in their respective regions. And third, providing ideas, concepts, and ideal practices in waqf management in Aceh. The research method used is the descriptive qualitative research method. The results showed that the majority of the people of Lhokseumawe City gave land waqf for places of worship and education, while the people of Central Aceh or the Gayo tribe had a tradition of using waqf for the common good of their ancestors, namely Livestock Locations (Peruweren), Uber-Uber and Blang Paku and ulu ni wih area (upstream water area). The waqf management model carried out by the Gayo tribe and the Aceh Coastal tribe in their area is still mostly carried out for religious purposes such as; the construction of places of worship (mosques, madrasahs, and study rooms or Islamic boarding schools), and most of them are used for public cemeteries and the people of Aceh, especially Central Aceh and Lhokseumawe, are also still taboo about waqf assets outside of immovable waqf such as cash waqf. Ideal management of waqf for districts/cities in Aceh that is capable of providing economic influence can be carried out with seven precise steps, namely Compilation of the Waqf Program; Empowerment of Waqf Assets; Waqf Assets Certification; Nazir Empowerment; Financial Reports and Management Systems; Government Integration; and Nazir Integration","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135406705","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}
Motivated by the need to analyze the financial performance of multinational enterprise to support effective decision-making in managing and investing in multinational businesses. The problem is the lack of comprehensive and detailed financial performance analysis for multinational companies, which hinders effective decision-making in managing and investing in multinational businesses. The objective is computing the financial performance of multinational enterprise with financial ratios as analysis variables. Financial data from a number of multinational companies operating during a specific period were collected and analyzed. Financial ratios we need include Current Ratio, Quick Ratio, Debt to Equity Ratio, and Debt to Assets Ratio. Through descriptive analysis, we know about liquidity level of multinational companies is relatively stable with small variations in the Current Ratio. However, a lower liquidity level is observed in the Quick Ratio. Furthermore, ANOVA analysis revealing the significantly different between multinational companies in all observed financial performance variables. General Linear Model was used to analyze significant differences in dependent variables among groups of multinational companies. The findings of this research indicate significant variations in the financial performance of multinational enterprise based on these variables. Kruskal-Wallis analysis shows significant differences between treatment groups. The filnal results providing the better understanding of the financial performance of multinational companies and can serve as a basis for practitioners and decision-makers.
{"title":"Analisis Kinerja Keuangan Perusahaan Multinasional: Perbandingan Rasio Keuangan dalam Konteks Global","authors":"Budi Budiandru, Karsam Karsam, Zakkiandri Zakkiandri","doi":"10.33395/owner.v7i4.1726","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1726","url":null,"abstract":"Motivated by the need to analyze the financial performance of multinational enterprise to support effective decision-making in managing and investing in multinational businesses. The problem is the lack of comprehensive and detailed financial performance analysis for multinational companies, which hinders effective decision-making in managing and investing in multinational businesses. The objective is computing the financial performance of multinational enterprise with financial ratios as analysis variables. Financial data from a number of multinational companies operating during a specific period were collected and analyzed. Financial ratios we need include Current Ratio, Quick Ratio, Debt to Equity Ratio, and Debt to Assets Ratio. Through descriptive analysis, we know about liquidity level of multinational companies is relatively stable with small variations in the Current Ratio. However, a lower liquidity level is observed in the Quick Ratio. Furthermore, ANOVA analysis revealing the significantly different between multinational companies in all observed financial performance variables. General Linear Model was used to analyze significant differences in dependent variables among groups of multinational companies. The findings of this research indicate significant variations in the financial performance of multinational enterprise based on these variables. Kruskal-Wallis analysis shows significant differences between treatment groups. The filnal results providing the better understanding of the financial performance of multinational companies and can serve as a basis for practitioners and decision-makers.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135406708","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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