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Nabilah Qurrotul ’Aini; Ruri Istia Damayanti; Hwihanus

International Journal of Studies in International Education 2024 Asosiasi Riset Ilmu Pendidikan Indonesia

Research or researching five international journals on corporate social responsibilities, political connections, corporate financial performance and sustainable development aimed at analyzing links between corporate social responsibility (CSR) and green financial behaviors, political connections, corporate financial performance, and sustainability. Research methods are employed with descriptive qualitative methods of searching through top five international academic databases such as science direct, emerald, and taylorandfrancis, with emphasis on publications that include aspects of corporate social responsibility. The results from a study of the five journals say that companies that have good CSR policies tend to be more active in implementing green finance practices, such as investments in renewable energy and resource efficiency. In addition, companies with strong political connections have easier access to resources and business opportunities that can improve their financial performance. Furthermore, effective CSR applications prove to have a positive impact on sustainability development, with companies contributing more significantly to environmental and social initiatives. It is hoped that the findings will provide insights for stakeholders in CSR relevant strategic decision making and company sustainability

Aulianadewi, Tandika; Siska, Elmira

Jurnal Bintang Manajemen (JUBIMA) 2024 Pusat Riset dan Inovasi Nasional

The STAN State Financial Polytechnic is an official university institution within the Ministry of Finance of the Republic of Indonesia that is responsible to the Minister of Finance through the Financial Education and Training Agency (BPPK) of the Ministry of Finance of the Republic of Indonesia. This study aims to determine the influence of Motivation and Work Environment on the Performance of STAN State Financial Polytechnic Employees. The employee population in this study is 261 employees. The sample used in this study was 78 employees who used the purposive sampling technique with criteria, namely Non-State Employees (PPNPN) who had a working period of more than 1 year. Data collection techniques through google form questionnaires. The research methods that will be used are validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, linearity tests, multiple linear regression tests, t tests and F tests and determination coefficient tests. The results of this study show that partially motivation has a positive and significant effect on employee performance. Partially, the work environment has a positive and significant effect on employee performance. And simultaneously motivation and work environment have a positive and significant effect on employee performance.

Salma Dewi Ambarsari; Hwihanus Hwihanus

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

By considering the role of intervening variables, such as ownership structure, financial performance, and company characteristics, this study aims to analyze the impact of macro fundamentals, capital structure, and on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The analytical tool used is Smart-PLS and descriptive quantitative methodology. This study states that ownership structure, macro fundamentals, and capital structure insignificantly affect firm value. In addition, an examination of intervening variables reveals that, in contrast to business characteristics, ownership structure and financial performance moderate the relationship between macro fundamentals, capital structure, and firm value. These results imply that macro fundamentals, capital structure, ownership structure, and financial performance should be considered in evaluating firm value. These results highlight the importance of maintaining an ideal capital structure and improving financial performance for firms to increase firm value.    

Irma Normalia; Kartawan Kartawan; Yusuf Abdullah

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to examine the influence of motivation, leadership and work stress as determinant factors on performance with job satisfaction as an intervening variable. The study was conducted on District employees in Tasikmalaya City. Sampling was carried out using the proportional stratified random sampling technique, with a total sample size of 152 samples, spread across 10 sub-district employees in Tasikmalaya City. The research instrument used was a questionnaire with a Likert scale. The analysis technique used structural equation modeling with the smartPLS application. The results of this research show that 1) Motivation, leadership, work stress, job satisfaction and performance of sub-district employees in Tasikmalaya City are in very good condition; 2) Motivation, leadership and work stress have a positive and significant effect on job satisfaction; 3) Motivation, leadership and work stress have a positive and significant effect on performance; 4) Motivation, leadership and work stress influence performance through job satisfaction as an intervening variable for subdistrict employees in Tasikmalaya City.

Ayu Asari; Nur Fitroten Dian Sari; Hwihanus Hwihanus

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research discusses the impact of Corporate Social Responsibility (CSR) on company financial performance. Findings from various studies show a positive relationship between CSR and financial performance, where CSR activities influence profitability and company value. However, this relationship with renewable energy companies remains unclear, highlighting the need for further research in this area. Overall, investing in socially responsible initiatives may not always have a direct impact on firm value and performance, highlighting the complexity of the relationship between CSR and financial outcomes.

Veronika Christine Mevelia; Thesalonika Djumaifin; Achmad Bagas Djuan Rajendra; Felix Chandra Pranoto; Lisrotul Munawaroh +1 more

Jurnal Manajemen Bisnis Era Digital 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to examine the impact of financial performance on stock return investment decisions of private investors using financial ratio analysis on LQ45 companies. The analysis focuses on the influence of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) ratios on stock return.The analysis results indicate that ROA has a positive impact on stock return, as excellent ROA performance reflects management's ability to manage assets to achieve profitability, which can attract investor interest in buying company shares and lead to increased stock return. However, ROE and NPM do not have a positive impact on stock return. Investors tend to consider other financial factors, so even with high ROE and NPM, if other financial indicators show negative performance, company shares may still be perceived poorly by investors.The implications of this research highlight the importance for companies to focus on financial performance, especially ROA, in investment decision-making. Additionally, investors are advised to consider all financial aspects holistically when evaluating the investment potential of stocks.

Yeni Handayani; Asep Wasta; Wan Ridwan Husen

Imajinasi : Jurnal Ilmu Pengetahuan, Seni, dan Teknologi 2024 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This research aims to analyze one of the traditional arts, Rudat. The traditional art that still exists in West Java is Rudat art in Kampung Cigadog, Cigadog Village, Leuwisari District. Rudat art is vocal art accompanied by tarebang and kendang bajidor percussion, as well as silat movements and chanting of sholawat. The presentation and performance structure of Rudat art in Cigadog involve several elements, including movements, dancers, accompanying music, and costumes. The Rudat performance "Gaya Cigadogan" consists of preparation, middle stage, and final stage. The issue addressed in this research is the presentation form and performance structure of Rudat art. The objective of this research is to describe the presentation form and performance structure of Rudat art. This study employs a qualitative method with a descriptive analysis approach, where the researcher aims to present all research findings from the field. Data collection techniques used include observation, interviews, and documentation.

Satriya Romadhan; Sonny Fransisco Siboro; Shintya Nuraliza Kusuma Putri; Wiwin Veberlina Hia

Akuntansi dan Ekonomi Pajak: Perspektif Global 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the financial performance of Bandung Metropolitan City based on the concept of Value for money from 2020 to 2022 by considering economic, efficiency and effectiveness perspectives. The use of this research method is Descriptive Qualitative Analysis Method. The analysis method used includes financial data regarding the city's income, expenditure and investment during this period. This study uses an evaluative approach to assess the efficiency of regional financial management and its impact on the regional economy. The results showed that the financial performance of the Bandung City Government was able to maintain its economic index. In terms of efficiency, the financial performance of Bandung City Government from 2020 to 2022 is less stable. This shows that the Bandung City Government basically needs to minimize the use of resources and again increase efficiency. In terms of effectiveness, it is clear that the Bandung City Government has been able to implement the applicable standards for three years.

Raihani Maulidina Azhar; Regina Selviyanti; Fitri Faujiah; Irwan Putra Juang Hulu; Yolanda Fasya

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Financial performance evaluation of companies is an essential aspect for assessing and measuring overall financial position. The analysis of corporate financial performance can be conducted using financial ratios, including liquidity ratios and solvency ratios. Liquidity and solvency ratios are utilized to assess the extent to which a company can meet its financial obligations. The data used in this study is qualitative, consisting of primary data from the financial statements of PT. Sido Muncul, Tbk for the period 2023-2024, obtained from the company's official website using documentation techniques. The analysis results using Debt To Total Asset Ratio indicate that the ratio values during the period 2020-2024 consistently remained below the measurement standard threshold, i.e., less than 35%. Similarly, the analysis using Debt To Equity Ratio also shows that the ratio values during the period 2020-2024 consistently remained below the measurement standard threshold, i.e., less than 90%. Ratios below the standard indicate that the company's financial performance in meeting its obligations can be considered satisfactory, as lower ratio values signify greater assets and equity used as collateral for the company's debts.

Zulkifli T; Arifin Arifin; Rahmisyari Rahmisyari

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine the HR information system on employee performance through employee work evaluation. This research was conducted within the scope of the Tojo Una - Una Regency Regional Work Unit. The research method used is quantitative with a survey approach. Basic data was collected through distributing questionnaires to a total of 97 research samples. The data analysis technique used is SEM-PLS Structural Equality Modeling. The results of this research show that the HR information system has a positive and significant effect on employee performance through job evaluation. Thus, the conclusion that can be drawn from this study is: to increase the influence of the HR information system on employee performance through job evaluation, by following all procedures and regional regulations by paying attention to the stages that have been implemented by the SKPD.

Aprilia Wahana Putri; Hwihanus

Kajian Ekonomi dan Akuntansi Terapan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to analyze whether there is an influence of Macro Fundamental Analysis, Micro Fundamental Analysis on Company Value with Capital Structure, Company Characteristics and Financial Performance in Service Companies Listed on the Indonesian Stock Exchange in 2019-2023. This research uses quantitative research and the type of data used is secondary data obtained from the results of annual reports of companies listed on the Indonesia Stock Exchange (BEI) for 2019-2023 through the official website of the Indonesia Stock Exchange and other supporting journals related to this research. . The sample used in this research consisted of 6 financial services companies listed on the Indonesia Stock Exchange, whose data were then analyzed using the Smart-PLS version 4 application. The results of this research show that among the proposed hypotheses there are 7 independent variables that have a positive and significant effect on the variables dependent, while the remaining 6 variables have a negative effect on the dependent variable, namely company value

Rista; Hwihanus

Akuntansi dan Ekonomi Pajak: Perspektif Global 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to test and analyze the relationship between micro fundamental variability, macro fundamental to firm value, ownership structure, financial performance, and capital structure in Insurance Services Companies listed on the Indonesia Stock Exchange. Population search on 30 financial statements of Insurance Services Companies listed on the Indonesia Stock Exchange. This research method uses purposive sampling with a total sample of 10 companies with the years 2021-2023. The data analysis technique in this study uses Partial Least Square which consists of Inner Model, Outers Model and Weight Relation. The results showed that of the 13 hypotheses made, 3 hypotheses were accepted while 10 hypotheses were rejected. The test results show that 10 indicators have insignificant values.    

Ursula Hadia; Nikson Tameno; Cicilia A. Tungga

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the analysis of government financial performance in increasing PAD in East Nusa Tenggara Province. The type of research used in this study is descriptive with a quantitative research approach. The source of data in this study is secondary data with document study data collection techniques. The technical data used in this research is secondary data with data collection techniques of document study. The data analysis techniques used are financial independence ratio analysis, financial effectiveness and efficiency ratio analysis and financial decentralization ratio analysis. The results of this research show that the Regional Financial Independence Ratio during the 2019-2023 period has slightly increased. However, the level of independence is still relatively low because there is still a dominant role of the central government. The Regional Original Revenue (PAD) Effectiveness Ratio in NTT Province during the 2019-2023 period can be categorized as less effective. The Efficiency Ratio of Regional Original Revenue (PAD) shows that the financial performance of the NTT Province government can be categorized as very efficient. For the average ratio of the degree of decentralization within a period of 5 (five) years, it has slightly increased every year, but its financial capacity is still in the less capable category.

Maria Armalita Tumimbang; Riandli Saliareng

Prosiding Seminar Nasional Ilmu Pendidikan Agama dan Filsafat 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This research aims to examine the role of music in strengthening national unity based on the values ​​of Pancasila. The approach used is descriptive qualitative with the aim of deepening the understanding of the relationship between music and Pancasila values ​​and their impact in building unity and integrity in society. This research involves analysis of music theory, Pancasila concepts, as well as case studies to illustrate the relationship between the two. First of all, this research describes the concept of diversity and Pancasila values ​​as a philosophical basis for understanding the unity of the Indonesian nation. Values ​​such as belief in the Almighty God, just and civilized humanity, Indonesian unity, democracy led by wisdom in deliberation/representation, and social justice for all Indonesian people are the basis for maintaining diversity and strengthening unity. This research explores the role of music in reflecting Pancasila values ​​and facilitating social integration among diverse communities. Music as a medium for artistic expression has the power to convey messages of diversity, tolerance and unity through its lyrics, melodies and artistic performances. Case studies will show how various musical genres, such as traditional music, pop, rock, etc., can unite various social groups and dissolve cultural and religious differences. In addition, this research will discuss the practical impact of implementing Pancasila values ​​in the music industry and music education in Indonesia. By strengthening understanding of Pancasila values ​​in musical works and conveying positive messages, music can be an effective means of strengthening ties of brotherhood among Indonesian people. Other strategies that can be developed in this context include the use of music in formal and informal educational programs aimed at fostering a spirit of nationalism, tolerance and social justice. In conclusion, this research shows that music has great potential as a tool to strengthen national unity based on the values ​​of Pancasila. With a deeper understanding of the relationship between music and national values, we can develop more effective strategies in promoting harmony and solidarity amidst the diversity of Indonesian society.

Indriati Amirullah

International Journal of Management 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to analyze the impact of collaborative governance models on public service delivery. Specifically, the study will examine how stakeholder-inclusive governance approaches can influence the effectiveness, efficiency, and quality of services provided by local governments. Collaborative governance involves the engagement of various stakeholders, including government agencies, non-governmental organizations, and the private sector, in the decision-making process to improve public service outcomes. This study posits that such inclusive approaches can enhance transparency, accountability, and responsiveness in public service delivery. Employing a qualitative case study methodology, data will be collected through interviews, observations, and document analysis. The selected case studies will encompass a diverse range of collaborative governance initiatives at the local level, providing a comprehensive understanding of different contexts and practices. By examining these cases, the research aims to identify the key factors that contribute to the success or failure of collaborative governance efforts. The analysis will focus on the impact of these initiatives on institutional capacity, such as the ability of local governments to mobilize resources, coordinate actions, and implement policies effectively. Furthermore, the study will evaluate the outcomes of these collaborative efforts in terms of service quality, accessibility, and user satisfaction. The findings are anticipated to offer valuable insights into the success factors and challenges associated with implementing collaborative governance models. These insights will be crucial for policymakers and practitioners seeking to enhance the performance of local governments in delivering improved public services. Ultimately, the research aims to contribute to the broader discourse on governance and public administration by highlighting the potential benefits and limitations of collaborative approaches in the public sector.

Violita Grace M; Anna Charlita Lay; Anas Tasya Hastin Hardini; Bunga Astha Rizky

Jurnal Bintang Manajemen (JUBIMA) 2024 Pusat Riset dan Inovasi Nasional

Human resource planning is the first thing an organization or company must do when the company seeks better human resource management. All organizations or companies must determine their future with various different plans following current developments. Currently, changes are occurring quite rapidly, so organizations or companies must be able to keep up with the changes that are occurring quickly and precisely. Organizations or companies must be able to anticipate and adapt to change. Therefore, personnel planning is becoming increasingly important for companies, because the era of globalization, new technologies and organizational change processes overshadow organizational life repeatedly. An organization that is not supported by employees with good quantity, quality, strategy and function, of course the organization will find it difficult to maintain and develop its existence in the future, so that personal planning is successful. Human resource (HR) planning plays a crucial role in organizational success by ensuring the continuity of efficient and effective operations. In the context of globalization and rapid change, HR planning is becoming increasingly important to identify the need for quality and visionary human resources. The unique characteristics of an organization are also a focus in this abstract, where a unique business strategy can become a competitive advantage that is difficult for competitors to imitate. Evaluation of employee performance based on industry principles and the influence of organizational politics as well as a poor evaluation system on employees are also highlighted in this abstract. By understanding the critical challenges facing organizations, including in the context of globalization, HR planning can help organizations to strengthen their position in global competition and face change more adaptively.

Nuke Virla Wimanda; Shelomita Nadya Pratama; Aisah Putri Panggar Besi

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2024 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The development of Micro, Small and Medium Enterprises (UMKM) in Indonesia contributes to the expected progress of the Indonesian economy. However, UMKM still face many challenges in the field of accounting and financial reporting. Financial reports are a tool used to determine the value and performance of UMKM. The purpose of this article is to examine the use of technology, especially in the field of accounting and understand the role of accounting information systems in UMKM and the application of digital accounting in UMKM. The method used is a case study method using related journals. The results obtained show that the use of technology in UMKM currently brings digitalization to their activities. For example sales transactions and payment transactions. However, many UMKM still use manual paper accounting. With increasing socialization and rapid technological advances, it is hoped that UMKM players can carry out accounting effectively and efficiently in their businesses so as to create technology-literate UMKM.      

Siti Khadijah; Anggi Febrian; Keysha Febri Dhanty; Sri Hajijah Purba

Jurnal ilmu Kesehatan Umum 2024 Asosiasi Riset Ilmu Kesehatan Indonesia

The number of workplace accidents in Indonesia continues to increase every year. In 2019, there were 210,789 cases of workplace accidents, which rose to 221,740 cases in 2020, and further increased to 234,370 cases in 2021. The welding process involves various risks of workplace accidents that may occur at different stages. Starting from selecting and moving products, workers can be scratched by materials or even hit by them. The purpose of this research is to determine whether there is a relationship between knowledge and workplace accidents among welding workshop workers using a qualitative method. Conclusion: There is a significant correlation between an individual's knowledge of Occupational Health and Safety (OHS) practices and their performance in the work environment. The better the welders' knowledge of OHS, in terms of basic knowledge, understanding of concepts, and application in the field, the lower the risk of workplace accidents.

Silviana Hastika Dewi; Mudji Kuswinarno

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Mentoring has proven to be successful in developing employees in various industries, such as mattress-making companies in Tulungagung Village. The extent to which mentoring can improve employee skills and performance in the mattress-making industry is the subject of this qualitative research. Research on mattress making was conducted through in-depth interviews with employees involved in the mentoring program. To find patterns and themes that emerged in their experiences, a qualitative approach was used to analyze the data collected. The results showed that the mentoring program had a significant positive effect on employee growth. Employees indicated an increase in their understanding of the mattress manufacturing process, more efficient work techniques, and better interpersonal skills. They also said that they feel more confident and motivated to do new things.

Rivaldo Martadinata Anthonie; Hwihanus Hwihanus

Jurnal Kendali Akuntansi 2024 International Forum of Researchers and Lecturers

This research investigates the impact of macroeconomic fundamentals on financial performance and capital structure, with earnings management and firm characteristics as intervening variables, focusing on manufacturing companies listed on the Indonesia Stock Exchange. The macroeconomic fundamentals analyzed include inflation, exchange rates, GDP, and interest rates, which are hypothesized to affect stock returns. Capital structure is measured by the debt-to-equity ratio and the debt-to-asset ratio. Financial leverage is gauged using the interest coverage ratio and the debt-to-operating income ratio. Firm characteristics encompass the company's age, the number of board commissioners, the number of directors, and the number of audit committee members. Financial performance is evaluated using indicators such as EBIT, DFL, DOL, DPR, asset turnover, and EPS growth. The research employs a quantitative method with data analysis conducted using Smart PLS. The results indicate that financial leverage significantly influences firm characteristics and capital structure but does not significantly impact financial performance. Macroeconomic fundamentals significantly affect firm characteristics but do not significantly impact financial performance, earnings management, or capital structure. Firm characteristics significantly influence financial performance but not earnings management. Capital structure significantly affects earnings management but does not significantly impact financial performance. This study aims to provide insights for decision-makers to enhance company financial performance through effective management of capital structure and earnings management.