bluuebunny/crossref_metadata_2025 huggingface dataset:
The Effect Of Competitive Advantage And Market Orientation On Marketing Performance in Chicken Business In Medan
Authors: Rahmad Hudapi Purba  , M. Isa Indrawan  , Ramadhan
Published: October 2022

This study aims to determine whether competitive advantage and market orientation simultaneouslypositive and significant effecttomarketing performance beef chicken business in Medan, Jalan Sei Sikambing, Jalan Kampung Lalang and Jalan Petisah. The data analysis technique used is the quantitative associative method with the help of the SPSS program. This study uses multiple linear regression analysis. The research sample was 96 respondents. Primary data collection using a questionnaire. The results show that competitive advantage and market orientation simultaneouslypositive and significant effecttomarketing performance beef chicken business in Medan, Jalan Sei Sikambing, Jalan Kampung Lalang and Jalan Petisah.
Usage Effectiveness Analysis Direct Shopping Budget on Budget Based Performance at the District Office Helvetia Field
Authors: Evi Apriani  , Mika Debora  , Puja Riqki Ramadhan
Published: October 2022

This study aims to determine the effectiveness of the use of direct budgets in performance-based budgeting. The data taken in this study is an overview, at the district office of Medan Helvetia organizational structure and reports on the realization of regional revenue and expenditure budgets. Data collection techniques used are observation and interviews. The types of data used are qualitative and quantitative data. Sources of data used are primary data and secondary data. Data analysis using descriptive analysis techniques, namely collecting data according to the truth then the data is compiled, processed, and analyzed to provide an overview of existing problems, and the analysis of the realized effectiveness ratio is divided by the budget target multiplied by 100%. The results of the study show the effectiveness of using the 2021 direct expenditure budget for a performance-based budget of Rp. 8,783,038,738 or 80.77%, so that there is a budget difference of Rp.2,091,252,962. 77%. The effectiveness of the use of the direct expenditure budget on the performance-based budget in 2021 is Rp. 10,096,190,641 or 83.38%. So that there is a difference in the budget deficit of Rp. 2,013,072,359. The level of budget effectiveness criteria used in 2021 is only quite effective because the presentation of its achievements is 83.38%. 641 or 83.38%. So that there is a difference in the budget deficit of Rp. 2,013,072,359. The level of budget effectiveness criteria used in 2021 is only quite effective because the presentation of its achievements is 83.38%. 641 or 83.38%. So that there is a difference in the budget deficit of Rp. 2,013,072,359. The level of budget effectiveness criteria used in 2021 is only quite effective because the presentation of its achievements is 83.38%.
Club Licencing Regulations (CLR) on Infrastructure Aspect in PSSI Bandung and Persib Bandung Football Club: An Evaluation Study
Authors: Widjayana Lukman , Asmawi Moch , Tangkudung James , Lengkana Anggi Setia
Published: October 2022

This study aims to evaluate infrastructure aspects hated on the Club Licensing Regulation (CLR) of the City Association (Askot) of the All Indonesian Football  Association (PSSI) and the Persib Bandung Football Club (Persib), as well as the effectiveness of in improving the performance of both: Askot and the Persib Bandung. This research is an evaluative study with a Context, Input, Process rind Product (CIPP) review. It has relevance value because of its holistic approach to evaluation to provide a very detailed and broad picture of a program, from its context to the implementation process. Context stages include goals and objectives, legal law and policies, legality, and determination of organizational structure. Input stages include stadium eligibility, control room availability, capacity, first-aid availability, doping control room, field specifications, press and media facilities, audience seats, and supporting accommodation. The process stages include basic rules, operating procedures, facility use, maintenance, and monitoring. The product stages include physical fitness, athlete skills, and club achievement. The process reaches 30.0% in the "very low" category as well as the Product (33.3%). The overall evaluation of the infrastructure aspects based on the CLR on the PSSI Bandung and Persib was 41.50% (very low). Based on the results of a comprehensive evaluation, it is stated that a blueprint to manage the overall objectives and stadium maintenance is needed. It is also needed to overcome the obstacles during the process. It is necessary to lobby for the authority to manage the stadium independently to improve players' physical fitness and skills further because an advanced and sophisticated infrastructure supports it.
Student Satisfaction with Learning Facilities and Infrastructure PJOK SMP Muhammadiyah 3 Ampel
Authors: Nurhuda Muhammad Nafian , Jariono Gatot
Published: October 2022

Physical education aims to promote physical, mental, and emotional health. Facilities and infrastructure are needed to achieve the learning objectives of PJOK. That way the facilities and infrastructure can meet satisfaction with PJOK learning. There have been many studies conducted before regarding surveys of sports and health physical education learning facilities and infrastructure, but researchers want to examine the level of student satisfaction with sports and health physical education learning facilities and infrastructure that have not been researched much before. The purpose of this study was to see the level of student satisfaction with PJOK learning facilities and infrastructure at SMP Muhammadiyah 3 Ampel. Quantitative descriptive research method involving 60 students from all students at SMP Muhammadiyah 3 Ampel.  Data collection techniques use questionnaires, observations, and documentation. Analyze the data using the help of Microsoft Excel. The results of the study obtained, that the level of student satisfaction with the PJOK learning facilities and infrastructure at SMP Muhammadiyah 3 Ampel was included in the category of "Quite Satisfied", with some of the facilities and infrastructure owned by SMP Muhammadiyah 3 Ampel that were not adequate and the number of facilities that were still lacking. From the results of the research that has been carried out, it is hoped that it can provide benefits for the management of school facilities and infrastructure to increase student satisfaction with the facilities and infrastructure owned.
Analysis of Interest in Participating in Rugby Sports for Students of SMK Negeri 3 Salatiga
Authors: Mina Maulida , Jariono Gatot
Published: October 2022

This research was conducted through a preliminary study and the results of a survey on students of SMK Negeri 3 Salatiga related to the interest in participating in the sport of Rugby. The purpose of this study was to find out how interested the students of SMK Negeri 3 Salatiga were in participating in the sport of Rugby. The main problem in this study is not yet known how much students are interested in participating in rugby sports. The method used in this study uses descriptive quantitative analysis with the research technique used is a questionnaire. This research was carried out at SMK Negeri 3 Salatiga in June 2022 with a total sample of 95 people consisting of 10 Ototronic 1, Ototronic 2, Ototronic 3, Welding 1, and Welding 2 classes. the statement is declared valid and reliable or feasible to use, it is continued with the Factor Analysis Test which of the 4 indicators there are 9 factors, and the overall results of SMA Negeri 3 Salatiga are appropriate. Of the 9 factors, 6 said it was quite suitable, 1 said it was very suitable, and 2 said it was slightly suitable. Thus, this proves that students of SMK Negeri 3 Salatiga are interested in participating in rugby.
Survey of Sports Facilities and Infrastructure in Supporting Physical Education Learning at SMA Negeri 1 Nogosari
Authors: Mustikayanti Herta Lofty , Jariono Gatot
Published: October 2022

This study aims to determine the condition of physical education facilities and infrastructure in SMA Negeri 1 Nogosari. The subjects in this study were students of SMA Negeri 1 Nogosari who collected 75 students. The data analysis of this research used quantitative descriptive analysis. The research technique used is a questionnaire. Data collection techniques with observation, data validity using Validity and Reliability Test, while the results of this study are based on the results of percentage descriptive analysis. Physical education facilities and infrastructure is one of the elements supporting the success of learning. Facilities are not important to support success and can be interpreted as a set of tools used for the learning process. Infrastructure is the same as means, which are equally important in supporting the success of an activity. Quality learning relies heavily on teacher creativity, learning that has high motivation can achieve success in achieving learning targets effectively and efficiently. The infrastructure factor can be assessed as good at 48.47%. However, it is necessary to conduct further research related to students' interest and motivation in learning about physical education.
Differences in the Effectiveness of Kicks Using the Instep with Toe Feet Against the Results of Shooting Accuracy Second Penalty at Futsal UKM Universitas Muhammadiyah Surakarta
Authors: Kristiyadi Dwi Adiyana Bayu , Jariono Gatot
Published: October 2022

In the futsal game requires the ability to perform basic ball shooting techniques or shooting, where shooting techniques are the basic techniques that are very important in helping to score goals.  The shooting technique itself consists of kicks using the instep and toe, where the two techniques produce different shooting accuracy. Therefore, the purpose of this study is to see the difference in the effectiveness of kicks using the instep and toe against the results of the accuracy of shooting the second penalty in futsal UKM  at Muhammadiyah University of Surakarta. This study uses a type of comparative study comparing two different variables applied to one object.  The data collection technique in this study used two-second penalty kick tests.  After all the data were obtained, a descriptive analysis was carried out, then continued with the prerequisite test using the normality test and test homogeneity which was then tested hypotheses. All data tests were carried out using the help of SPSS, with the conclusion that shooting using the instep is more effective than shooting using the toe in shooting Second Penalty.  Where it was shown that the average result of the shooting group using the instep was better than the shooting group using the toe, with an average difference of 10.25.
Analysis of Interest in Physical Activities of Pucang Boyolali Residents in the New Order
Authors: Sulistyo Erik Adhi , Indarto Pungki
Published: October 2022

The purpose of this study was to determine how the interest in physical activity in the new order and the factors that influence it. This research is quantitative descriptive. The method used is a survey method with data collection techniques using questionnaires, interviews, observation and documentation. The population used is the residents of Dukuh Pucang Boyolali and uses a sample of all members of the youth organization who are in their teens and adults totaling 53 people. The number of samples of adolescent age is 16 people, while the number of samples of adult age is 37 people. Interest indicators used in this research are awareness indicators, desire indicators and needs indicators. The results of this study are that the interest in physical activity of the residents of Dukuh Pucang Boyolali in the new new order still needs to be improved. Overall residents of Dukuh Pucang Boyolali who have an interest in physical activity with a high category of 15%, while residents with an interest in moderate physical activity are 60%, and residents who have a low interest in physical activity are 25%. The average physical activity intensity of Dukuh Pucang Boyolali residents is 2 times a week with an average time of 55 minutes per week. Factors that influence the physical activity of Dukuh Pucang Boyolali residents are 72% job factor, 15% age factor and 13% environmental factor.
The Relationship Between Abraham Maslow's Theory of Learning Motivation and the Learning Motivation of FKIP Students of Nusa Cendana University
Authors: Runesi Salmon , Tajuddin Al Ihzan , Fufu Ronald Dwi Ardian , Arif Yudabbirul
Published: October 2022

The goal is that students have motivation that is in line with the principles of learning motivation and can participate in every learning activity in theory and practice. The design used in the implementation of this research is Ex post facto. The method used is non-experimental quantitative. The instrument used in the form of a questionnaire aimed at collecting data on Abraham Maslow's motivation theory with the learning motivation of Physical Education Students consists of five aspects namely physiological needs, security needs, social needs, self-esteem needs, self-actualization needs which are independent variables or those that affect two aspects, namely learning activities in the classroom or the field and independent activities of students which are dependent or influenced variables. The sample in this study used simple random sampling. The research sample selected as many as 35 students of Semester II, IV and VI. The results of Abraham Maslow's theory of learning motivation with learning motivation of 35 Penjaskesrek students are in moderate qualifications with an average score of 162, in the interval (157 – 164), and the learning motivation of Penjaskesrek students lies in moderate qualifications with an average score. the average is 130, is in the interval (126 – 132). Thus, there is a significant influence between Abraham Maslow's theory of learning motivation and the learning motivation of Penjaskesrek FKIP students, Nusa Cendana University, Kupang in 2020. It appears that r count (0.609) is greater than r table (0.344), 0.609 > 0.344. The results showed that there was a positive and quite strong influence so that there was a relationship between Abraham Maslow's theory of learning motivation and the learning motivation of Penjaskesrek FKIP students, Nusa Cendana University, Kupang in 2022 of 0.609.
Evaluation of Diving Sports Development in South Kalimantan
Authors: Fauzan Lazuardy Akbar , Dirgantoro Edwin Wahyu , Listiyani
Published: October 2022

Diving is a water sport that has developed into an achievement sport. The development of diving in South Kalimantan began to develop from the level of educational institutions to government institutions. The condition of the South Kalimantan region which has most of the water area, both in the form of rivers, swamps, beaches, and lakes, makes diving quite attractive and developed into a sport of achievement and the field of SAR. This study aims to evaluate the development of diving sports achievement in South Kalimantan. The research method used in this research is descriptive qualitative. The evaluation approach used with the CIPP model includes a discussion of the Context, Input, Process, and Product of the ongoing diving coaching process. Data collection techniques by conducting interviews, observations and documentation studies. The data obtained were analyzed qualitatively with the following steps: 1) data reduction, 2) data presentation, and 3) drawing conclusions. The results showed that 1) the evaluation of the context was in accordance with the coaching program, 2) the evaluation of the inputs was not in accordance with the coaching program. 3) process evaluation is not in accordance with the established criteria 4) product evaluation is appropriate but performance still needs to be improved.
Relationship of Power, Waist Muscle Flexibility, and Power Muscle Legs Against Smash Volleyball For FIK UNM Makassar Students
Authors: Hikmad Hakim  , Anto Sukamto  , Rahma Dewi  , Nurkadri
Published: October 2022

Power Leg Muscle Power volleyball for FIK UNM Makassar students. The sample used in this study were FIK UNM Makassar students who took volleyball courses. Data analysis techniques used to test the hypothesis are normality test, linearity test, and correlation test. From the results of the first hypothesis correlation test, a significance value of 0.046 < 0.05 was obtained, so there was a significant relationship between power arm muscle smash. The results of the second hypothesis test have a significance value of 0.037 < 0.05, so there is a significant relationship between Waist Muscle Flexibility and Smash. The results of the third hypothesis test have a significance value of 0.032 < 0.05, so there is a significant relationship between Waist Muscle Flexibility and Smash. Based on the multiple correlation test in the summary model table, it is known that the magnitude of the relationship between arm muscle power, waist muscle flexibility and leg muscle power (simultaneously) on the smash results calculated by the correlation coefficient is 0.452, this indicates a moderate effect. Meanwhile, the simultaneous contribution or contribution of the arm muscle power variable with the flexibility of the waist muscles is 20.4% while 79.1% is determined by other variables.
Effect of Regular Exercise and Antioxidant on Superoxide Dismutase (SOD)
Authors: Marsal Rispandi  , Zulfahri  , Novita Sari Harahap
Published: October 2022

The components of phenolic compounds contained in antioxidant function antidote to the free radicals that are inevitably generated by physical exertion.Exercise of a moderate level, on a regular basis will increase the sensitivity of endogenous antioxidants so that it can increase the immune system against influenza virus infection. This study aims to prove that regular exercise and antioxidant supplements can prevent oxidative stress which is characterized by increased levels of Superoxide Dismutase (SOD). This study uses an experimental pre and post-test design. Twenty men participated in the study, aged 20-22 years who had a good level of physical fitness, did not smoke, and did not consume supplements and other antioxidants within 2 weeks before and during the study. Participants in the study were randomly assigned to one of two groups, namely group A: regular exercise without antioxidants; group B: regular exercise and antioxidants. Regular exercise is done with a duration of half an hour,the duration of 4 weeks, and the frequency of 3x/week. Before and after treatment, SOD antioxidant levels were measured in both groups. Then the measurement data are tabulated and analyzed. The results showed that there was an increase in SOD levels in the regular exercise and antioxidant groups.
Pengembangan Model Penyaluran Kredit Bagi UKM Untuk Mengantisipasi Perkembangan Lembaga Keuangan Informal
Authors: Mujiatun Siti , Julita Julita , Rahmayati Rahmayati , Nainggolan Edisah Putra
Published: October 2022

The classic problem that cannot be denied and that continues to plague some Small and Medium Enterprises (SMEs), is the problem of capital, which results in not achieving the expected goals. Some SMEs that can meet the requirements can use banking services (banks) to meet their business capital needs and not a few SMEs also use informal financial institutions, which in this case are loan sharks for their business capital, although we know the interest expense set is relatively higher than Banks, because the procedures and requirements are easy, some SMEs use informal financial institutions or loan shark services. This study aims to provide input and develop the most relevant credit distribution model that can help some SMEs in fulfilling their business capital in Deli Serdang Regency, and it is hoped that in the future the government and other stakeholders will have to focus on solving these problems. However, the SME sector is one of the supporters of economic growth in an area, especially in Deli Serdang Regency. This study uses the Research and Development (R&D) method. Data collection techniques generally use field studies with the distribution of research instruments (questionnaires) to the sample, in this case, SMEs in Deli Serdang Regency. Data analysis The research instruments that have been collected will be analyzed using descriptive analysis methods. Of the 70 entrepreneurs who became respondents, only 10.9% believed that the capital they had was sufficient to develop their business, 64.6% said they still needed injections even though they already owned them and 24.6% even stated that capital injections were a very urgent need for survival his efforts.
Faktor Penyebab Temuan Berulang pada Pemeriksaan Inspektorat
Authors: Husni Mohamad , Idayu Riyanthi , Supriyatna Nana
Published: October 2022

The purpose of this study is to understand the factors that trigger the occurrence of repeated examination findings in the Inspectorate and evaluate the role of the Inspectorate's guidance to reduce the occurrence of repeated findings. The research uses qualitative methods with an exploratory approach. The results of the study show that: 1) Serang Inspectorate feels that there are still less competent audit personnel in developing related audit findings, because it is proven in the audit implementation stage that it still looks less precise/inappropriate; 2) Apparatus who have committed irregularities will behave unethically and also lose a sense of responsibility towards their work in the end the same deviation occurs again in the following year; 3) regulations that change but are not synchronized with proper and correct interpretations from the auditors and auditees can result in a high risk of error rate: 4) good and clean governance can be achieved if there is a commitment from the leadership with positive behavior which can ultimately minimize or can eliminate all audit findings that may be repeated; 5) sometimes communication with the auditee is not well established. Communication is only made after the audit is completed in the form of a request for the auditee's response through the concept of the audit result; 6) delegation of authority and responsibility, lack of knowledge of village heads and lack of good skills in preparing work plans and developing human resources in SKPD and Villages. Whereas all of that is one stage of the realization in the implementation of an internal control system; 7) knowledge is a high resource for an organization. Knowledge related to regional financial management is a basic thing that must be owned by the apparatus/employees in the finance department in each SKPD in order to be able to explain the function in terms of regional financial accountability as well as possible.
Pengaruh Project Based Learning Terhadap Hasil Belajar Metode Penelitian Akuntansi
Authors: Anggono Anggono , Hayati Keumala , Dini Siti , Munawarah Munawarah
Published: October 2022

The problem in this research is low learning outcome of students who studied research method. The purpose of this research was to examine the effect of project based learning on learning outcomes of accounting research method. The research population consisted of 39 students. The sampling technique in this research is simple random sampling, so the research sample is 36 students. The data collection technique used in this research was test. The data analysis technique was paired sample t test. The results of the research proved that project based learning has a positive and significant effect on the learning outcomes of accounting research method, in other words, the higher the implementation of project based learning, the higher the learning outcomes of accounting research methods. In conclusion, project based learning can be used in learning accounting.
Likuiditas, Kebijakan Dividen, Leverage, Non-Performing Loan dan Nilai Perusahaan Bank BUMN yang Go Public
Authors: Latief Azhar
Published: October 2022

Economic development in Indonesia began with the development of the banking industry. As a company, the bank cannot override its primary objective. The main objective of a company is to increase the firm value. This study aims to determine how the effect of liquidity, dividend policy, leverage, and non-performing loans on the firm value of state-owned banks that go public in Indonesia. The population in this study is state-owned banks listed on the Indonesia Stock Exchange (IDX). The method used is a non-probability sampling method with a purposive sampling technique and obtained 4 state-owned banks were used as samples for a research period of 10 years (2011-2020). The data analysis technique used is Structural Equation Modeling Partial Least Square (SEM-PLS) with the help of SmartPLS (v. 3.2.9) software as a data analysis tool. The results of this study showed that liquidity and non-performing loans have a significant effect on firm value. Dividend policy and leverage have no significant impact on firm value. Further research can add other variables that affect the value of banking companies, such as profitability, Capital Adequacy Ratio (CAR), Debt to Equity Ratio, company size, and company growth. Also can conduct research in other sectors such as manufacturing, mining, and pharmaceuticals.
Faktor-Faktor yang Berperan pada Literasi Keuangan Mahasiswa Muslim di Kota Serang
Authors: Ibrohim Ibrohim , Triana Leni , Nopianti Rina
Published: October 2022

Various financial literacy education programs are organized by the Financial Services Authority to improve public financial literacy. Students and university students in general are the main focus of financial education efforts aimed at educating the general public. College students are one of the priority targets of the Indonesian Financial Services Authority's (OJK) financial education programs in Indonesia. The purpose of this study was to (1) assess the level of Islamic financial literacy among Serang college students and (2) investigate the factors that influence their level of Islamic financial literacy. The score of Islamic financial literacy was used as the independent variable in this study. The dependent variables are gender, university, Grade Point Average (GPA), information sources, and religiosity. The descriptive analysis and structural equation modeling partial least squares are used to analyze the data (SEM-PLS). According to the estimation results, the level of Islamic financial literacy among Muslim students in Serang is 50.2 percent, which is classified as sufficient literate. Gender and university were found to have a positive and significant influence on the level of Islamic financial literacy of Muslim students in Serang, according to the study.
Tantangan Pengaturan Anti-treaty Shopping di Indonesia Setelah Berlakunya Multilateral Instrument
Authors: Kurniawan Agung , Rahayu Ning
Published: October 2022

This paper reviews the rapidly growing empirical literature on anti-treaty shopping arrangements after the adoption of multilateral instruments, especially those relating to the application of the Principal Purpose Test (PPT). The absence of a Principal Purpose Test definition in the agreement, or an international understanding of how the PPT should be interpreted means that various parties may act differently and provide different interpretations of a transaction or arrangement. In addition, the inequalities of evidence between the tax authorities and taxpayers on the justification of transaction motives or arrangements solely for the benefit of the agreement raises the potential for tax disputes that are getting bigger because of the different perspectives built by the tax authorities and taxpayers. The purpose of this study is to examine the theoretical and empirical aspects of the challenges and obstacles in implementing the PPT arrangement in Indonesia, as well as to see the development of the arrangement from a global perspective. The research approach used in this study is to use qualitative methods with data collection techniques through documentation and literature review or literature study by providing an understanding of a social phenomenon related to the implications of implementing the Principal Purpose Test. The results and conclusions of this study lead to the urgency that the Tax Authority increasingly needs to issue regulations related to the implementation of the Principal Purpose Test in order to create legal certainty for taxpayers.
Perilaku Manajemen Laba Pada Masa Pandemi: Studi Pada Industri Perbankan
Authors: Rachman Muhamad Zauqi , Khomsiyah Khomsiyah
Published: October 2022

The purpose of this study is to evaluate how corporate social responsibility and firm size moderated by good corporate governance affect earnings management. The financial statements of companies listed on the IDX for 2019–2021 are the data used in this analysis. The Indonesia Stock Exchange (IDX) website provides information for this research (www.idx.co.id). There are 45 companies and 135 samples registered in 2019 to 2021. The sample in this study is the banking industry sector. There are 40 companies that meet the criteria. This study aims to determine whether corporate social responsibility and company size affect earnings management. As a result, there is no effect of corporate social responsibility moderated by good corporate governance on earnings management. This study shows the results that corporate social responsibility, profitability, leverage, and audit firm have no effect on earnings management. Likewise, corporate governance as moderated variable has no effect on earnings management, but managerial ownership and the board of commissioners as proxies of corporate governance show that they are able to weaken the influence of corporate social responsibility and company size on earnings management, while firm size moderated by good corporate governance has a positive effect on earnings management to reduce the company’s practice in doing earnings management.
Pengaruh Perputaran Modal Kerja dan Struktur Modal Terhadap Profitabilitas Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2019-2021
Authors: Maulana Muhammad Anang , Nurwani Nurwani
Published: October 2022

The survival of the company is influenced by various factors, one of which is profitability. There are several companies that experienced a decline in the profitability of companies listed on the Jakarta Islamic Index (JII) in the 2019-2021 period. This study aims to partially and simultaneously examine the effect of working capital turnover and capital structure on company profitability. The population in this study were 30 companies listed on the Jakarta Islamic Index (JII) Indonesia in the 2019-2021 period and a sample of 16 companies using purposive sampling technique. The data were processed using multiple linear regression analysis. The results of this study state that first, working capital turnover has a significant effect on profitability partially. Second, it states that the capital structure has no partial significant effect on profitability. Third, it states that working capital turnover and capital structure have a significant effect on profitability simultaneously.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Terdaftar Di BEI Tahun 2016-2020
Authors: Bancin Kiki Amelia , Harmain Hendra
Published: October 2022

The purpose of this study is to determine the effect of good corporate governance on the financial performance of companies listed on the IDX in 2016-2020. The variables used in this study are the board of commissioners (X1), the board of directors (X2), the audit committee (X3), and financial performance (Y). The method used in this study is a quantitative method with a purposive sampling technique. The type of data collection is secondary data which is accessed on the IDX official website. The results obtained partially show that the board of commissioners has no significant effect on the company’s financial performance, the board of directors has a significant effect on the company’s financial performance, and the audit committee has no significant effect on the company’s financial performance. Meanwhile, the three variables are; the board of commissioners, the board of directors, and the audit committee simultaneously have a significant effect on the financial performance of companies listed on the IDX in 2016-2020.
Pengaruh Good Corporate Governance dan Ukura Perusahaan terhadap Pengungkapan Sustainability Report serta Dampaknya terhadap Return Saham
Authors: Kusumawardani Anggun Mita Tri
Published: October 2022

This research aims to examine the effect of institutional ownership, board of commissioners, audit committee, and firm size on the disclosure of sustainability reports and their effect on stock returns. The data analysis method used is panel data regression analysis using eviews version 10. In this study, the sampling technique used was purposive sampling. The sample of this research is banks that publish financial reports and sustainability reports during 2018, 2019, and 2020 where finally 10 banks are obtained. Statistical method using multiple linear regression analysis, with hypothesis testing statistical test t. The results of this study indicate that the size of the company affects the sustainability report and the disclosure of the sustainability report can mediate the effect of institutional ownership, the board of commissioners, the audit committee, and the size of the company on stock returns. Institutional ownership, the board of commissioners, the audit committee have no effect on the sustainability report. Institutional ownership, board of commissioners, audit committee, company size, and sustainability report have no effect on stock returns.
Keberhasilan Corporate Turnaround Pada Perusahaan Yang Mengalami Financial Distress di Masa Pandemi COVID-19
Authors: Chetta Ryan , Khomsiyah Khomsiyah
Published: October 2022

This study intended to examine how company turnover was measured in Indonesian stock real estate markets and real estate companies in 2019-2020. The logistic regression analysis of assets retrenchment, expense retrenchment, free assets, and company size was adopted for the study to quantify corporate turnaround. There were 76 firms involved in real estate and property, according to the Indonesia Stock Exchange. Only 56 real estate and property companies out of that total satisfy the requirements or were eligible to be included as the sample. The researcher employed the sampling approach to select a sample that met a set of criteria to determine this sample. The sample taken by the researcher is in the form of financial statements which are a source of quantitative data from the official website. The result of this study proves that free assets and company size have a positive and significant effect on a company’s ability to successfully implement a corporate turnaround as evidenced by a significance value of more than 0.05. Meanwhile, the variables of asset retrenchment and expenses retrenchment have no significant effect on the Company's success in carrying out corporate turnaround as evidenced by a significance value of less than 0.05.
Analisis Efektivitas Refocusing Anggaran Pada Pemerintah Kota Malang Di Masa Pandemi Covid-19
Authors: Sopanah Ana , Tsarwa Nerizqullah Auriga , Anggarani Dwi
Published: October 2022

Budget refocusing as an effort to accelerate the handling of the Covid-19 pandemic. However, this Budget Refocusing has not proven to be very effective in gaining public trust in the government in dealing with problems that arise during the Covid-19 pandemic. The purpose of this study is to analyze the effectiveness of budget refocusing in government. The research method used by researchers in this study is a qualitative method. The research design used by the researcher is a case study. The main research location chosen by the researcher is in Malang City, East Java Province. There are three data collection techniques used by researchers, namely observation, interviews, and documentation studies. While the data analysis techniques used include data collection, data reduction, data presentation, and drawing conclusions or verification. Then test the validity of the data and triangulate the data. From the results it can be concluded that the implementation of budget refocusing is realized by handling health, economic recovery and anticipation of regional economic decline. Efforts to reduce COVID-19 positive patients and improve economic growth have been carried out and are more effective. And the results of these implementations can create the effectiveness of Budget Refocusing due to improved economic growth and the reduced positive number of Covid-19 in Malang City.
Ukuran perusahaan, Capital Intensity, Pendanaan aset dan profitabilitas sebagai determinan faktor agresivitas pajak
Authors: Mulya Anissa Amalia , Anggraeni Desy
Published: October 2022

Pajak memiliki peranan penting bagi perekonomian Negara, namun di sisi lain, pajak dianggap sebagai biaya yang akan mengurangi keuntungan perusahaan dan memperkecil jumlah laba bersih. Oleh karena itu, perusahaan melakukan berbagai kegiatan untuk dapat meminimalkan beban pajaknya. Agresivitas pajak merupakan upaya yang perusahaan gunakan dalam mengurangi beban pajaknya dengan kegiatan mengurangi pemasukan kena pajak melalui dua cara, yaitu Tax Avoidance & Tax Evasion. Meskipun dalam beberapa haltidak bertentangan dengan peraturan yang ada, tetapi semakin besar celah penghematan pajak sebuah industri maka industri tersebut semakin agresif atas pajak. Penelitian ini bertujuan untuk mengetahui determinan faktor dari agresivitas pajak. Penelitian ini dilakukan terhadap perusahaan manufaktur sub sektor makanan dan minuman yang terdapat di Bursa Efek Indonesia periode 2018-2021, dengan metode pemilihan diperoleh sampel penelitian sebanyak 24 perusahaan. Data yang digunakan adalah laporan keuangan yang dipublikasikan oleh Bursa Efek Indonesia. Alat analisis yang digunakan adalah analisis regresi linear berganda untuk mengetahui pengaruh ukuran perusahaan, capital intensity, pendanaan aset, dan profitabilitas terhadap agresivitas pajak. Pengolahan data dalam penelitian ini menggunakan program Statistical Package for the Social Science (SPSS) versi 25. Dari hasil penelitian diketahui bahwa ukuran perusahaan dan capital intensity berpengaruh positif terhadap agresivitas pajak, pendanaan aset dan profitabilitas berpengaruh negatif terhadap agresivitas pajak.
Derajat Otonomi Fiskal Daerah Kabupaten Bangka Barat
Authors: Harto Pebri , Utami Intiyas , Wardhani Rulyanti Susi
Published: October 2022

This study aims to determine and analyze the Degree of Autonomy/Fiscal Independence in West Bangka Regency and analyze how big the correlation between GRDP and PAD is in West Bangka Regency. This study uses a quantitative approach with data analysis methods and hypothesis testing using panel data regression analysis. The data used in this research is the Regional Finance data of West Bangka Regency and the GRDP of West Bangka Regency in 2011 - 2020. The results of the study show that the value of the Degree of Fiscal Autonomy (DOF) of West Bangka Regency in the period 2011 to 2020 with the category " very less” but despite having a relatively small PAD, the GRDP of West Bangka Regency has always experienced growth, especially in the Manufacturing Sector, namely the tin processing industry. Based on the results of the analysis, the correlation value between GRDP and PAD is negative, meaning that the relationship between the two variables is not in the same direction, thus it can be interpreted that although PAD increases, GRDP has decreased. This is due to the fact that GRDP is dominated by the manufacturing sector which has no effect on local revenue. Because the processing sector is controlled by BUMN, namely PT. Timah Tbk.
Analisis Pengaruh Penyelesaian Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK pada Pemerintah Kabupaten dan Kota di Pulau Kalimantan
Authors: Lestari Mery Mei , Lestari Tina
Published: October 2022

The purpose of this study was to identify and analyze the Factors Affecting the Level of Completion of Follow-Up Recommendations on the Examination Results of the Supreme Audit Agency at the Regency and City Governments on the Island of Kalimantan. This type of research is correlational or finding out the relationship and level of relationship between variables without any attempt to influence these variables. The sampling technique used is purpose sampling.The data analysis method used by the author in this study uses multiple linear regression analysis techniques.The results of this study indicate that there is a significant influence of the auditor's skill factor, the type of local government, dependence on the central government, the term of office of the regional head, DPRD supervision and APIP capability simultaneously on the follow-up to the results of audit recommendations at the Supreme Audit Board of the Regency and City Governments on the island of Kalimantan. . There is a significant effect of the auditor's skill factor, the type of regional government, dependence on the central government and APIP capability partially on the follow-up to the results of the audit recommendations, while the factor of the position of the regional head and DPRD supervision has no partial significant effect on the follow-up to the results of the audit recommendations at the Supreme Audit Agency. to the Regency and City Governments on the island of Kalimantan. APIP capability has a dominant effect on there is no partial significant effect on the follow-up to the results of audit recommendations at the Supreme Audit Agency in Regency and City Governments on the island of Kalimantan.
Pengaruh corporate social responsibility, capital expenditure, keputusan investasi dan leverage terhadap nilai perusahaan pada perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia tahun 2016-2019
Authors: Rahmi Namira Ufrida , Danantho Vandystio
Published: October 2022

The purpose of this study was to examine the effect of Corporate Social Responsibility, Capital Expenditure, Investment Decisions, and Leverage on Firm Value in consumer goods industry sector companies listed on the Indonesia Stock Exchange n 2016-2019 period. Firm value show how effective is the firm performance in line with the prosperity of shareholders and perception of investors to the company. This research used a method with a quantitative descriptive approach. The population in this study were the consumer goods companies listed in Indonesia Stock Exchange (IDX) during the period 2016 to 2019 with a total of 40 companies and the sampling technique used purposive sampling and obtained 24 companies in consumer goods sector. Data analysis used multiple linear regression analysis, classical assumption test, the coefficient of determination test, F test and t test. The results of the study show that partially corporate social responsibility, capital expenditure and investment decisions have significant effect on the firm value but leverage have no effect on the firm value. Variable corporate social responsibility, capital expenditure, investment decisions and leverage simultaneously have a significant effect on firm value in consumer goods industry sector listed on Indonesia Stock Exchange in 2016-2019.
Pengaruh Dewan Komisaris Independen, Komite Audit, Leverage dan Intensitas Modal Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017
Authors: Hilmi Marwan Faiz , Amalia Sisti Nadia , Amry Zul , Setiawati Susi
Published: October 2022

The problem in this study is how the influence of the Independent Board of Commissioners, Audit Committee, Leverage and Capital Intensity on manufacturing companies listed on the Indonesia Stock Exchange in the year. The purpose of this study was to examine the influence of the Independent Board of Commissioners, Audit Committee, Leverage and Capital Intensity on manufacturing companies listed on the Indonesia Stock Exchange. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used purposive sampling and obtained a sample of 116 companies. The analysis technique used is simple linear regression analysis with the help of SPSS. The proxy used to measure Tax Avoidance uses the Tax Expense divided by Pre-Tax Profit. The proxy used to measure the Independent Board of Commissioners using Independent Commissioners is divided by the total number of members. The proxy used to measure the Audit Committee uses Dummy which is worth 1 if the audit committee is> 3, and is worth 0 if the audit committee <3. The proxy used to measure leverage uses Total Debt divided by Total Assets. For the proxies used to measure Capital Intensity using Total Net Fixed Assets divided by Total Assets. The results of hypothesis testing obtained with a significant level of 5% indicate that only the audit committee has an influence with a significance value of 0.029 <0.05 against tax avoidance. While the results of hypothesis testing for independent board of commissioners, leverage and capital intensity have no effect on tax avoidance.
Analisis Sentimen Investor terhadap kinerja saham syariah di Indonesia selama masa pandemi Covid-19
Authors: Fadhel Rizki , Adrianto Fajri , Alfarisi Mohamad Fany
Published: October 2022

The COVID-19 pandemic has become a concern regarding the severity of the pandemic and has an important role in investment decisions. Investment decisions are influenced by news (noise trader) circulating in the capital market. In this study, we analyze investor sentiment on the performance of Islamic stocks in Indonesia during the 2020-2022 Covid-19 pandemic. The independent variables in this study used Google Trend as a search for the number of words 'covid' and 'crisis, trading volume, and the Consumer Confidence Index. Meanwhile, stock returns are used as the dependent variable. The sampling technique was carried out by purposive sampling to obtain 20 companies that were used as research samples. The analytical technique used in this study is panel data regression, where the results obtained are sentiment based on google trends with the word 'covid' having a significant and positive effect, trading volume and CCI also have a significant effect on stock returns. However, the word 'crisis' has no significant effect on stock returns.
Pengaruh manajemen laba, CSR, dan Leverage Aggressiveness dengan asimetri informasi sebagai variabel moderasi
Authors: Husen Ariesta Amelia , Waluyo Waluyo
Published: October 2022

This study aims to determine the influence of profit management, corporate social responsibility, and leverage on tax aggressiveness with information asymmetry as a moderation variable. Companies, as taxpayers, and the government has different interests. The government optimizes state revenue on taxes because taxes are one of the significant revenue factors for a country that is used to finance routine expenses and development expenditures. For companies, taxes are a mandatory burden that can reduce net profit, so companies as taxpayers tend to minimize taxes. Companies use these differences in interests as an opportunity to be more aggressive in minimizing taxes. The method used is descriptive research by recording data accompanied by valued numbers and can give an objective picture of the variables to be studied. The population in the study is mining companies listed on the Indonesia Stock Exchange. The sample selection technique used in this study was Purposive sampling, which is 24 companies during a research period from 2017-2019. This study used panel data regression analysis. The results of this study show that profit management and leverage have a significant effect on tax aggressiveness, while corporate social responsibility does not affect tax aggressiveness. In addition, information asymmetry cannot moderate profit management, corporate social responsibility, and leverage to tax aggressiveness.