Publication Search

This study aims to analyze the effect of return on asset (ROA), current ratio (CR), and company size on the value of companies in the metal and similar industrial sub-sector listed on the Indonesia Stock Exchange during the 2021-2022 period. The research was motivated by the need to understand how financial indicators and company characteristics influence the overall market value of companies in this particular industry. The hypothesis of the study was formulated based on theoretical frameworks and previous empirical research findings. To conduct this study, a purposive sampling method was employed, which involved selecting companies based on certain predetermined criteria. A total of 58 companies from the metal and related sectors were included in the sample. Data for the study was gathered from annual financial reports and analyzed using multiple linear regression techniques to test the proposed hypotheses.The results indicate that company size does not have a significant effect on the company value, suggesting that factors such as financial performance may be more crucial in determining value than the size of the company itself. However, the study found that both return on assets (ROA) and current ratio (CR) have a significant positive impact on company value. These findings emphasize the importance of efficient asset management and liquidity in increasing a company’s market value. This study contributes to a deeper understanding of the financial factors that influence the value of companies in the metal and industrial sectors and provides insights for investors and management.

This writing aims to find out restaurant tax revenue in increasing Regional Original Revenue at the Cilegon City Regional Financial, Revenue and Asset Management Agency. The rapidly growing number of restaurants in Cilegon City will get optimal results in restaurant tax revenue and become a source of regional income. This writing uses descriptive methods with data collection techniques in the form of interviews, observations, documentation and literature studies. The object of writing is the office of the Cilegon City Regional Financial, Revenue and Asset Management Agency on the staff of the Regional Tax and PAD Control Division. The results of the writing show that the effectiveness of restaurant tax revenue fluctuates every year with realization exceeding the target. Restaurant tax in increasing local revenue is still in the small category. The Cilegon City Regional Finance, Revenue and Asset Management Agency experiences obstacles to restaurant tax revenue, namely the lack of understanding of taxation by the community, but there are several efforts made such as collecting data on potential new taxpayers, having Tapping Boxes and PDT, controlling and checking taxes, reward activities, conducting socialization and education.

This study aims to analyze the effect of asset management efficiency, Return on Equity (ROE), and capital structure on equity growth at PT. Ciputra Development Tbk. Equity growth is an important indicator in assessing a company's ability to increase shareholder value sustainably. This study uses a quantitative approach with a case study method at PT. Ciputra Development Tbk. The data used are secondary data in the form of the company's financial statements for the period 2012-2023. The independent variables include the efficiency of Total Asset Turnover, ROE, and Debt To Equity Ratio, while the dependent variable is equity growth. Data analysis was carried out using multiple linear regression to test the relationship between the independent variables and the dependent variables, Hypothesis Testing, t-test and F-test

Accounting records are an important part of every BUMDes, but many still do it manually and do not have financial reports. To overcome this, the community service team plans to provide support to Wotanmas Jedong Village through financial literacy training and accounting methods. This training is intended for BUMDes administrators and village treasurers, with routine assistance in each business unit. Evaluation findings show that participants' understanding is getting better, and they can now identify assets and organize financial data more neatly. In order to increase the effectiveness of the program, it is recommended to use an integrated accounting application and additional training related to asset management and accounting technology. Thus, this training not only develops the skills of BUMDes managers, but also ensures transparency and accountability in financial operations in line with applicable accounting standards.

The purpose of this research is to analyze the financial performance of the Kediri City government in 2018-2023. This research uses a quantitative approach with descriptive analysis methods. The data comes from Kediri City regional expenditure data for the 2018-2023 period, which was obtained through the Kediri City Central Statistics Agency and the Kediri City Regional Revenue, Financial and Asset Management Agency. The data is processed using regional financial ratio analysis. This research shows that the average expenditure growth ratio of the Regional Government of Kediri City is not good because expenditure growth exceeds income, the average capital expenditure is 10.91% indicating good performance in regional development, the average percentage of operating expenditure is 85, This 45% shows that the operational expenditure performance of the City of Kediri during the 2018-2023 period showed good performance.

The problem phenomenon that occurs in managing village assets is due to the lack of role of the Village Government, so that due to these limitations existing village assets are unable to be optimized as a potential for increasing village income. The research objective to be achieved is to describe the role of the Village Government in implementing village asset management in Pajaten Village, Sidamulih District, Pangandaran Regency. This research is descriptive qualitative research, the data obtained is primary data and secondary data. Data collection techniques include structured interviews, participant observation and literature study. The results of this research are that the role of the Village Government in Managing Village Assets in Pajaten Village, Sidamulih District, Pangandaran Regency has not been implemented optimally. The obstacle faced is the limited understanding of the Village Government regarding its authority in making a policy product in managing village assets

This research aims to analyze the effect of Gross Regional Domestic Product (Produk Regional Domestik Bruto/PDRB), population, and tourism sector on the regional original revenue of the Special Region of Yogyakarta. This quantitative research compiled research data that were measured and tested using numerical data. This study used secondary data from the Financial and Asset Management Agency of the Special Region of Yogyakarta Province from 2014 – 2023. The data analysis of this study used SPSS 26 software. The results of this research, with significance value (sig.<0.05), show that PDRB influences the regional original revenue of sig. 0.000 (t= 7.003), the total population influences the regional original revenue of sig. 0.003 (t=4.970), and the tourism sector influences the regional original revenue of sig. 0.003 (t=4.807). The coefficient of determination shows that (R2 =0.638) which means that the effect of PDRB, population, and tourism on the regional original revenue of the Special region of Yogyakarta Province is 63.8%. In conclusion, increasing regional original revenue can be achieved and succeeded by stimulating economic growth, managing population growth, and optimally developing the potential of the tourism sector. Those efforts can be a foundation for regional governments in designing sustainable and competitive economic development policies.

This study aims to determine the effect of the implementation of accrual-bassed accounting and internal control systems on the quality of financial reports in the Regional Financial and Asset Management Agency (BPKAD) Sikka Regency.The research method used in this study is quantitative. Data analysis using multiple linear regression analysis. The results obtained in this study are that partially the variable of accrual basis accounting implementation does not affect the quality of financial statements and the internal control system affects the quality of financial statements while simultaneously all independent variables affect 22.9% of the quality of financial statements while the remaining 77.1% are influenced by other variables that are not included in the independent variables in this study

This study aims to determine the effect of clarity of budget targets and reporting systems on performance accountability at the Regional Financial and Asset Management Agency (BPKAD) of Merangin Regency. This research uses quantitative methods and a causal associative approach, data collection techniques using questionnaires and the sample in this research was 47 employees at BPKAD Merangin Regency using purposive sampling techniques. Data analysis techniques are using descriptive statistics, data quality testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results of this research partially show that the variables clarity of budget targets (X1) and reporting system (X2) have a significant effect on performance accountability (Y). Meanwhile, simultaneous testing shows a significant positive influence on performance accountability at BPKAD Merangin Regency.