Publication Search

This study examines the production costs and profitability of crab farming enterprises in Prapag Kidul Village, Brebes Regency. Using a quantitative descriptive approach, data were collected through in-depth interviews, field observations, and financial documentation from crab farmers. The research found that feed costs constitute the largest component of variable costs, accounting for 30% of total production costs. Financial analysis revealed favorable profitability levels with a Gross Profit Margin of 33%, Net Profit Margin of 24%, and Return on Investment of 30%. Factors significantly influencing profitability include cost management efficiency, market price fluctuations, crab quality, and access to capital. The findings suggest that systematic financial recording and cost management strategies are crucial for improving business sustainability and competitiveness in the crab farming sector.

This research aims to determine the effect of cash turnover, receivable turnover, inventory turnover, and capital structure on profitability. The population in this study is 13 Pharmaceutical Companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The research sample was determined using a purposive sampling method, and there were 11 companies that met specified criteria. This study uses multiple linear regression method using the Statistical Package for the Social Sciences (SPSS) version 26 program. The results of this study indicate that Capital Structure have a negative effect on Profitability, and Cash Turnover, Receivable Turnover, and Inventory Turnover have no effect on Profitability.

In a subset of the Federal Capital Authority (FCDA) Civil Service, the study aims to examine the relationship between job satisfaction, retention, and employee salary. Civil Service, Capital Authority (FCDA) are established by the manner in which employees receive compensation and rewards. Two goals were employed, and two hypotheses were developed to direct the investigation. The research design utilized in the study was a descriptive survey. The 400 Federal Capital Authority (FCDA) Civil Service members were chosen as the population. The study's findings indicate that employee retention significantly affects the Federal Capital Authority (FCDA) Civil Service [F (1, 398) = 11.287; p<0.01] and that job satisfaction and employee compensation are significantly correlated among the FCDA Civil Service [r (398) = -.123: p<0.01]. It was determined that, similar to other nations, the Federal Capital Authority (FCDA) Civil Service in Nigeria acts as the pivot for economic growth; managers of the FCDA Civil Service face several difficulties. They struggle with a high employee turnover rate and discover that their staff members are quitting them without warning on a daily basis. According to the report, the Federal Capital Authority (FCDA) Civil Service management should pay its personnel appropriately for the position they have so that they can carry out their leadership duties successfully and efficiently. All of these suggestions will improve employee performance, which will improve the performance of the organization as a whole. The Federal Capital Authority (FCDA) Civil Service should promote more employee relationships and interpersonal interactions.

The purpose of the Federal Capital Territory (FCT) of Abuja is to implement government directives in order to achieve national development goals. To accomplish this, recruitment and retention strategies in the civil service (CS) play a crucial role in providing the human resources needed. This study empirically investigates the recruitment and retention strategies applied in the FCT. The study utilized a survey method by distributing questionnaires to civil servants and conducting structured interviews to collect the necessary data to achieve the research objectives. To analyze the collected data, the study used the chi-square analytical technique. The findings reveal that the recruitment strategy in the CS is based on a combination of political and merit-based factors. Regarding employee retention, the study found that the CS has implemented relatively effective incentives to retain its workforce. However, while these incentives are sufficient for short-term retention, they are inadequate to retain skilled employees compared to the incentives offered by private companies. The recommendations from this study suggest that, in order to maintain a skilled workforce and enhance performance, the CS must implement more competitive incentives that are comparable to those offered by the private sector in order to attract and retain the best talent in the long run.

The aim of this research is to analyze the determinant factors of Firm Value in Energy Sector Companies listed on IDX 2020-2023. the variable selected in this study were profitability, capital structure and firm size as an independent variable, and Firm Value as a dependent variable. data collection techniques use the purposive sampling method. using secondary data obtained from financial reports on IDX from 2020-2023 with a total of 34 companies.  based on the result of the tests prove that profitability has positive significant effect on  Firm value, Capital Structure has A significant effect on Firm value, and Firm Size has a positive significance effect o Firm Value. By bridging these concepts, this research explores a deeper understanding of how profitability, capital structure, and company size can have a positive impact on company value.    The findings of this research have significant implications for financial management in determining the amount of company value by taking into account profitability, capital structure and company size in investment decisions.  

President Goodluck Jonathan established the Presidential Committee on Rationalization and Restructuring of Federal Government Parastatals, Commissions, and Agencies in August 2011 in an effort to reduce the growing cost of government. The committee, led by Stephen Orosanye, the former Head of the Civil Service of the Federation, produced a report that included various recommendations, some of which have caused uncertainty and anxiety among government workers. The committee reviewed existing legislation and noted in the report that "Nigeria's average cost of governance is considered to be among the highest in the world." All branches of government must work diligently to reduce operating costs if the cost of governance is to be lowered. The report suggested reducing the 263 agencies to 161, with additional recommendations: 38 agencies should be abolished, 52 merged, and 14 transferred back to departments within relevant ministries. It is estimated that around 30,000 people work in these agencies and parastatals, though the exact figures vary. However, it is still unclear how the National Assembly will accept these proposals, given that most of these institutions were established by legislation. Orosanye’s Report has attracted more criticism than support, based on public opinion reflected in the media. The aim of this research is to investigate the impact of high governance costs on Nigeria's socioeconomic sectors.

The purpose of this study was to determine and analyze the effect of profitability, liquidity, capital structure and solvency on the value of telecommunications companies listed on the Indonesia Stock Exchange for the 2019-2022 period with covid-19 as a control variable. The data used is secondary data from the company's financial statements. This study applied purposive sampling technique in sampling, obtained a sample of 8 telecommunications companies with 128 financial reports. This study applies quantitative methods using data analysis techniques, namely panal data regression analysis and using eviews 12 for data processing. From this study, the results obtained based on the t statistical test, firm value does not get a partially significant positive effect from profitability, liquidity, and firm value does not get a partially significant negative effect from solvency, but firm value gets a partially significant negative effect from capital structure and covid-19. Based on the f statistical test, the company value gets a significant effect simultaneously from profitability, liquidity, capital structure, solvency and covid-19.

North Kalimantan Province as one of the regions is required to prioritize capital expenditure to support community economic activities. The Budget Realization Report (LRA) as a form of government accountability in managing finances shows priorities on government operational expenditures. The purpose of this study is to examine the financial performance of the Regional Government of North Kalimantan Province for Fiscal Year 2018 – 2022 using 5 data analysis tools consisting of: 1) Regional Financial Independence Ratio, 2) Growth Ratio, 3) Regional Original Revenue Effectiveness Ratio, 4) Regional Financial Efficiency Ratio, and 5) Compatibility Ratio. This research includes quantitative research with a descriptive approach derived from secondary data, namely the North Kalimantan Provincial Government Budget Realization Report 2018 – 2022. The results of the study using the ratio of regional financial independence showed the value of independence classified as consultancy

This research empirically investigates the important distinction between fraud identification and forensic accounting in the Nigerian public sector. The study utilized a research survey design with a sample size of 100 respondents, including accountants and auditors from four ministries selected from the Federal Capital Territory (FCT) of Abuja, Nigeria. The primary statistical method employed to test the hypotheses was Analysis of Variance (ANOVA). The research found that forensic accounting is an effective tool in detecting fraud within the Nigerian public sector. It was also revealed that there is a strong correlation between forensic accounting and litigation support services, which play a crucial role in Nigerian courts in handling fraud cases. Additionally, the study highlights the role of forensic accounting in preventing fraudulent activities by enhancing transparency and accountability. Based on the findings, the study recommends that the public sector adopts a robust and transparent accounting system that ensures effectiveness in fraud detection and prevention. Furthermore, there is a need for continuous improvement in the internal control systems within government agencies to detect and prevent fraudulent behavior proactively. The research also stresses the importance of public sector officials embracing core values such as integrity, objectivity, fairness, and accountability in their operations. Finally, it is crucial for forensic accountants to receive specialized training in forensic accounting techniques and procedures to better detect and resolve fraud cases in the public sector. These actions will contribute to reducing fraud levels and improving the overall governance of Nigeria’s public sector.

Social structures always show complex categorization. Wealth and poverty are not only seen as the result of functional interactions in society, but a continuing social dialectic understood. This article explores the social life of beggar communities, focusing primarily on the development of the stigma they face from one side of society, and their efforts to exploit it poverty situation as social capital, as work done regularly to continue life. The research method used here is qualitative with a descriptive ap-proach

Indonesia is a country that recognizes two major concepts and then they implement them, such as the Republic and Democracy systems. The two concepts are even stronger presented in the 1945 Constitution as the main part and at the same time a source of pride. However, Indonesia does not really practice the two concepts in reality because they have eliminated one important part of the general problem, namely the position of citizens and their rights in the country. The phenomenon of marginalizing left-wing politics is a tragedy in Indonesian history that makes the construction of the paradigm of Indonesian society consider that left-wing politics is too radical, anarchic and dangerous for Indonesia. so that the steps they take are to stay away from the world of left-wing politics which results in an imbalance between the government and citizens, a gap where the government together with the capitalists compete in progress and happiness, while ordinary people in Indonesia try and fight to stay alive. Left-wing politics is part of one way to apply the principles of Pancasila, especially the fourth and fifth principles. Left-wing politics basically offers a humanitarian struggle, so Indonesia needs that principle to revive national values ​​in the form of real changes to better steps.

This research aims to analyze the relationships among total risk, capital structure, and profitability, and their impact on corporate sustainability, with firm performance acting as a mediator. Corporate sustainability has become increasingly important in today’s competitive and dynamic business environment. A literature review indicates that well-managed total risk can enhance firm performance, while an optimal capital structure contributes to higher profitability. In turn, profitability enables companies to invest in innovation and sustainable development. This study identifies a gap in the existing literature, as few studies integrate these three factors within the context of sustainability. By employing a comprehensive analytical approach, this research seeks to provide deeper insights into how total risk, capital structure, and profitability interact to support corporate sustainability. The findings are expected to significantly contribute to financial management practices and sustainable corporate policies.

The objective of this study is to empirically assess the tactics that the CBN of Nigeria has implemented as the key component of the new naira note policy. The research employed a survey design with a sample size of about fifty (50) responders, comprising accountants and auditors from ten (10) ministries chosen from the Federal Capital Territory (FCT) of Abuja, Nigeria. At the 5% significant level, the hypotheses are tested using analysis of variance (ANOVA). The study's conclusions showed a strong association between forensic accounting and the litigation support service provided by Nigerian courts, as well as the effectiveness of forensic accounting in the country's public sector in identifying fraud. In a similar vein, the CBN of Nigeria uses techniques and policies that work well to stop fraud. Therefore, the study suggests that the public sector implement a continuous improvement in the internal control officers responsible for their acts. It should be mandatory for forensic accountants to receive the necessary training in forensic accounting techniques. In order to lower the prevalence of fraudulent activities in Nigeria, public sector employees should also embrace honesty, accountability, fairness, and objectivity as fundamental moral obligations. This study contributes to the existing literature by highlighting the critical role of forensic accounting in enhancing transparency and accountability within the Nigerian public sector, ultimately fostering a more robust financial environment.

This study examines the impact of capital structure and financial performance on the firm value of manufacturing companies in the cement sub-sector listed on the Indonesia Stock Exchange, with ownership structure and audit opinion as intervening variables. Utilizing a quantitative approach, the research analyzes secondary data from financial reports of cement companies for the period 2019–2023. A purposive sampling method was employed, yielding five eligible companies. Data analysis was performed using Partial Least Square Structural Equation Modeling (PLS-SEM) with SmartPLS software.The results indicate a significant effect of capital structure and financial performance on firm value, both directly and through the intervening variables. Ownership structure and audit opinion are proven to mediate the relationship between independent and dependent variables, providing valuable insights into the dynamics of firm value in the cement industry. These findings offer important implications for company management in optimizing capital, enhancing financial performance, and gaining investor trust to improve firm value.

This study aims to describe and analyze: The Contribution of Migrant Workers in Increasing Money Remittances and Achieving the SDGs.  The research is a qualitative descriptive analysis. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that migrant workers play an important role in the world economy, especially in developed countries as migration destination countries and contribute to the growth of the economy in their home countries, one of which is through remittances sent to their home countries. Indonesia is one of the countries that still sends migrant workers, where remittances from migrant workers are seen as one of the main sources of foreign exchange after petroleum. Migrant workers contribute to reducing the unemployment rate in Indonesia by: Increasing household income. Helping families left behind not work for a while. Increase family access to capital and credit for entrepreneurship. Encouraging a decrease in child employment rates Helping economic development in the region of origin. Encourage political and social change.  The use of remittances for productive activities is expected to increase investment in recipient countries. Remittances encourage improvements made by households in daily consumption, expenditure on education, health, and other expenses, so that it will affect economic growth. Remittances increase household incomes and are therefore a strong anti-poverty force in developing countries.  Not only that, migrant workers who return to their home countries (return migrants) also contribute to the economic and social conditions of their home countries. Remittances can contribute directly and indirectly to several SDGs. Remittances' contribution to the SDGs: SDG 1: Reduce poverty, SDG 8: Decent work and economic growth SDG 10.c: Reduce the cost of migrant remittance transactions.

This qualitative literature review explores the paradox of decentralized capital contributing to the continued centralization of innovation activity within established geographic hubs. Drawing on recent empirical studies, the review synthesizes findings on how venture capital (VC), though increasingly distributed across regions, remains concentrated in innovation ecosystems such as Silicon Valley, Boston, and New York. The analysis highlights factors including relational investing, agglomeration economies, and institutional embeddedness that reinforce this geographic concentration. While remote investing and public policy efforts aim to expand capital access, they often fall short of disrupting entrenched spatial dynamics. The findings underscore how venture capital acts not merely as a financial resource but as a structuring force that shapes the geography of innovation. The study contributes to understanding the limitations of capital diffusion in fostering regional entrepreneurial development and calls for more integrative policy interventions to balance growth.

This study aims to describe and analyze: positive impacts with negative impacts as a result of Illegal Indonesian Migrant Workers and How Legal Protection in Indonesian Migrant Workers Ilega.  The research is a qualitative descriptive analysis. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results show that the current migration process, due to its intense dynamics, has a strong social and economic impact. The impact affects almost all sectors of society. In addition, it has an impact on the sending and receiving countries, especially its human resources. Positive and negative impacts of international labor migration on human capital in sending and receiving countries. For example, in sending countries, labor migration tends to have a stronger negative impact on human capital, whereas the positive impact of labor circulation cannot be observed.  Legal protection for Indonesian Migrant Workers has been comprehensively regulated through various laws and regulations, with the aim of providing maximum protection from various aspects. The state ensures protection for Indonesian Migrant Workers in three main stages: before work, during work, and after work. This protection includes administrative, technical, social security, security, as well as complaint assistance and management of work results after returning to Indonesia. The Indonesian Migrant Workers Protection Agency (BP2MI) is a non-ministerial body formed based on Law Number 18 of 2017 and Presidential Regulation Number 90 of 2019 to provide integrated services and protection for Indonesian Migrant Workers. BP2MI has various authorities, including the implementation of policies, services, social security supervision, issuance of recruitment permits, document verification, and coordination of protection during employment. BP2MI is also tasked with managing facilities, rehabilitation, reintegration, and social and economic empowerment for Indonesian Migrant Workers and their families. BP2MI collaborates with various stakeholders from the central government to villages to ensure optimal services and protection for Indonesian Migrant Workers

This study aims to describe and analyze: positive impacts with negative impacts as a result of Illegal Indonesian Migrant Workers and How Legal Protection in Indonesian Migrant Workers Ilega.  The research is a qualitative descriptive analysis. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results show that the current migration process, due to its intense dynamics, has a strong social and economic impact. The impact affects almost all sectors of society. In addition, it has an impact on the sending and receiving countries, especially its human resources. Positive and negative impacts of international labor migration on human capital in sending and receiving countries.  Legal protection for Indonesian Migrant Workers has been comprehensively regulated through various laws and regulations, with the aim of providing maximum protection from various aspects. The state ensures protection for Indonesian Migrant Workers in three main stages: before work, during work, and after work. This protection includes administrative, technical, social security, security, as well as complaint assistance and management of work results after returning to Indonesia. The Indonesian Migrant Workers Protection Agency (BP2MI) is a non-ministerial body formed based on Law Number 18 of 2017 and Presidential Regulation Number 90 of 2019 to provide integrated services and protection for Indonesian Migrant Workers. BP2MI has various authorities, including the implementation of policies, services, social security supervision, issuance of recruitment permits, document verification, and coordination of protection during employment. BP2MI is also tasked with managing facilities, rehabilitation, reintegration, and social and economic empowerment for Indonesian Migrant Workers and their families. BP2MI collaborates with various stakeholders from the central government to villages to ensure optimal services and protection for Indonesian Migrant Workers.

Crab farming in Prapag Kidul Village has significant potential to support the local economy. However, challenges such as price fluctuations, capital limitations, and traditional marketing approaches hinder business growth. This research aims to analyze crab farming business management strategies using a strategic management approach, including planning, implementation, and evaluation of business strategies. The research employed a qualitative approach through in-depth interviews and field observations. Results indicate that effective strategies include product diversification, digital marketing, cooperative partnerships, and financial management optimization. Synergy between crab farmers, government, and business stakeholders is necessary to enhance competitiveness and sustainability of the crab industry in this region. The study reveals that crab production in Prapag Kidul has increased by 31.6% over the past five years, while production value grew by 84.2%, demonstrating significant growth potential despite identified constraints in implementation.

The revitalization of coffee plantations is a strategic effort to enhance productivity and quality, particularly in Halmahera, which has favorable agroclimatic conditions. This study aims to analyze the implementation of revitalization programs and coffee cultivation practices adopted by the Permata Buli Farmers’ Cooperative in Geltoli Village, Maba District. A qualitative approach was used, involving field observations, interviews with farmers, and secondary data analysis related to coffee production and marketing. The results indicate that the adoption of sustainable farming techniques, such as selecting high-quality seedlings, agroforestry systems, and proper post-harvest management, contributes to increased productivity and coffee quality. Additionally, cooperative institutional support, access to capital, and government policies play significant roles in the success of coffee plantation revitalization. This study recommends optimizing farmer training, improving market access, and strengthening partnerships with the coffee processing industry to create a more sustainable and competitive coffee farming system.