bluuebunny/crossref_metadata_2025 huggingface dataset:
The Relationship Between Poly-ADP-Ribose Polymerase-1 (PARP-1) Expression with Clinicopathological Characteristics of Nasopharyngeal Carcinoma in Bali, Indonesia
Authors: Paskarani Putu Erika , Mahastuti Ni Made , Khosasi Silvia Https://sinta.ristekbrin.go.id/authors , Nareswari Made Dalika
Published: October 2023

Background: According to epidemiological research conducted in Bali, nasopharyngeal carcinoma (NPC) is the most common cancer among males, accounting for 4.9% of total cases reported between 2017 and 2019. NPC is typically detected at stage IV, indicating the presence of distant metastasis by malignant cells. However, research on the role of Poly-ADP-Ribose Polymerase-1 (PARP-1) in this type of cancer is still limited. Therefore, this research aims to investigate the relationship between PARP-1 and the clinicopathological aspects of NPC.Methods: This research employed an analytical observational design with a cross-sectional approach. From January 2018 to July 2022, biopsy tissue samples were collected from NPC patients, strictly following predefined inclusion and exclusion criteria. The clinical data of these patients were extracted from electronic medical records. Subsequently, the collected samples were subjected to immunohistochemical staining for PARP-1. The interpretation of PARP-1 results was conducted using the H-Score method. Data were analyzed using statistical software, specifically SPSS version 25.Results: The results showed that high PARP-1 expression was detected in 18 samples (62.1%), while the low aspect was observed in 11 samples (37.9%). Independent T-test analysis was conducted for sex, age, and clinical stage. No significant difference was found in the mean PARP-1 H-score among groups based on gender, age, and lymph node enlargement, with p-values of 0.68, 0.71, and 0.74, respectively. However, a statistically significant association was found between PARP-1 expression and clinical stage (p=0.02, 95% CI 1.45 – 63.50). Multivariate analysis showed that sex, age, lymph node enlargement, and clinical stage accounted for 22.1% of the variation in PARP-1 expression, with the clinical stage demonstrating a significant correlation (p=0.02). Conclusions: The clinicopathological data of NPC indicate a male-to-female ratio of 3:1. It was discovered that clinical stages IVA and IVB were the most commonly observed stages. Statistically significant differences were found in the mean and proportion of PARP-1 H-scores across different clinical stages. Future reviews need to include other histological subtypes and employ a prospective research design to evaluate the relationship between PARP-1 and NPC.
Clinical Efficacy and Safety of Microwave Ablation Compared to Radiofrequency Ablation in Hepatocellular Carcinoma Patients: A Systematic Review and Meta-Analysis of Randomized Controlled Trials
Authors: Erisadana Rifaldy Nabiel , Supranoto Yehuda Tri Nugroho , Fatmawati Heni , Kusuma Irawan Fajar , Wibisono Adrian , Lestari Putu Ayu Laksmi
Published: October 2023

Background: Ablation modalities for the treatment of hepatocellular carcinoma (HCC) including microwave ablation (MWA) and radiofrequency ablation (RFA) are clinically important due to their numerous advantages. Several trials showed inconsistent results regarding safety and efficacy, making the comparison between MWA and RFA challenging. Therefore, this study aimed to enhance the evidence on treatment modalities regarding the clinical efficacy and safety of MWA compared to RFA in HCC patients. Methods: A systematic review and meta-analysis was conducted following the PRISMA guidelines. Subsequently, a literature search was carried out by PubMed, ScienceDirect, and Google Scholar for randomized controlled trials (RCTs) in HCC patients who passed through MWA compared to RFA. Quantitative analysis of pooled risk ratio with a 95% confidence interval was performed using Review Manager 5.4 software in a random-effects model or fixed-effects model forest plot.Results: Based on 9 RCTs included in the analysis, there were insignificant different results in terms of complete ablation rates (CA) [RR=1.01, 95%CI (0.99 to 1.03), p=0.47] and adverse events (AE) [RR=1.15, 95%CI (0.88 to 1.50), p=0.31]. However, lower incidence of local tumor progression (LTP) [RR=0.73, 95%CI (0.54 to 0.99), p=0.04], intrahepatic de novo lesions (IDL) [RR=0.90, 95%CI (0.81 to 1.00), p=0.05], and extrahepatic metastases (EHM) [RR=0.65, 95%CI (0.44 to 0.95), p=0.03] exhibited significant differences in MWA group.Conclusions: This meta-analysis provided evidence that MWA and RFA had equivalent CA rates and AE in HCC patients. However, MWA was considered superior to RFA due to a lower incidence of LTP, IDL, and EHM.
Primary Pulmonary Sarcoma Coinfected with Pulmonary Tuberculosis: A Case Report
Authors: Audina Dea Putri , Andarini Sita Laksmi , Faisal Hana Khairina  Putri , Prasenohadi Prasenohadi , Zaini Jamal , Hidajat Herawati
Published: October 2023

Introduction: Pulmonary tuberculosis (TB) and malignancy are conditions with similar respiratory diseases and they are even known to coexist simultaneously. Therefore, accurate diagnosis of each disease is crucial to ensure precise treatment. This case study showed the coexistence of pulmonary TB and primary pulmonary sarcoma.Case Presentation: A 62-year-old male presented with a 3-month history of dyspnea, which worsened within 3 days. Before hospitalization, there were complaints of left chest pain, fatigue, loss of appetite, weight loss within 5 months, and night sweats. The patient who was a heavy smoker had experienced hemoptysis in the past 5 months. Upon physical examination, an increased respiratory rate and decreased oxygen saturation level. Furthermore, there were asymmetrical thorax movements, dull percussion on the left side, and decreased vesicular breathing sound on the left hemithorax, with no rhonchi or wheezing. A chest x-ray showed a destroyed left lung, while scanning confirmed left lung atelectasis and indicated a suspected mass within or around the left bronchus causing total obstruction in the main left bronchus. The bronchoscopy procedure identified a mass blocking the left main bronchus. However, a biopsy yielded inconclusive results. A rapid molecular test of TB detected Mycobacterium tuberculosis, which was discovered to be Rifampicin sensitive. As a result, the patient was treated daily with 4 fixed drug combinations for anti-TB. Despite the treatment, the complaint was not resolved within the next 3 months, as there was still a disease of cough in the form of mass-like phlegm, which uncovered a malignancy focus cell with differential diagnosis of pleomorphic sarcoma and sarcomatoid carcinoma.Conclusions: Lung malignancy not only overlapped with but also occurred simultaneously alongside lung TB. Therefore, it was crucial to establish a clear diagnosis in patients with chronic respiratory disease.
Osimertinib as First-Line Therapy of Patients with Lung Adenocarcinoma EGFR TKI Mutation from Pleural Fluid Samples: A Case Report
Authors: Putrawan Harry Akza , Santoso Arif , Zam Nur Zam , Fitriani Irma , Muttaqin Zainul
Published: October 2023

Introduction: Lung cancer is still a major contributor to cancer mortality worldwide. More than 80–85% of cases are constituted by Non-Small Cell Lung Cancer (NSCLC), consisting of approximately 40% adenocarcinomas. The prevalence of T790M mutation also accounts for 30%–50% of resistance to first- and second-generation tyrosine kinase inhibitors (TKI) after 9-12 months of therapy. To overcome this health condition, osimertinib has emerged as a first-line target therapy for lung adenocarcinoma with Epidermal Growth Factor Receptor (EGFR) mutation. Therefore, this study aimed to determine the effectiveness of osimertinib administration as first-line therapy in adenocarcinoma patients with EGFR TKI mutation. Case Presentation: This study presented a case of 60-year-old woman with shortness of breath and cough accompanied by weight loss ± 10 kg in 3 months. Contrast chest MSCT (multislice computed tomography) scan showed a mass in the right lung accompanied by pleural and pericardial effusion. The results of the cytological examination of pleural fluid found a picture of adenocarcinoma. Furthermore, the diagnosis was continued by molecular examination of pleural fluid, and the results of the EGFR Exon 19 mutation were obtained. Based on the results of physical examination and several laboratory tests, a diagnosis of right pleural effusion and EGFR mutation lung adenocarcinoma was established.Conclusions: In this case, there was a clinical improvement after 8 months of osimertinib administration, along with enhancement in the control CT-SCAN. Osimertinib also showed the potential to extend progression-free survival by approximately 18.9 months compared to other generations of tyrosine kinase inhibitor therapy. This result was supported by the improvement of the clinical and performance status of patients in this case during osimertinib administration.
Peran Komisaris Indepeden Memoderasi Hubungan Ukuran Perusahaan, Profitabilitas dan Financial Leverage terhadap Income Smoothing
Authors: Maryanti Eny , Biduri Sarwenda , Sari Herlinda Maya Kumala
Published: October 2023

Income smoothing is a general phenomenon that is quotated for variability to reduce the income reported to reduce market risks for regulatory shares. The income of this smoothing action has been considered a logical and rational action, but can harm other parties. This research is a queue to meet the role of independent commissioners in moderating the relationship of company size, profitability and financial leverage to the practice of profit in manufacturing companies that are registered with the Stock Exchange Exchange. The population of manufacturing companies registered in the Indonesia Stock Exchange in 2016-2021, Number of Research Samples 330. This research is the logistics regression examination method, SPSS Software. Income income is measured using the Eckel index. The independent variables in this study are the size of the company (LN Total sales), profitability (ROE), liquidity (debt of total assets), and independent commissioners as moderation variables. The results showed that the measurement of the careless had a significant negative effect while leverage had a significant positive effect but profitability had no effect on income income. Commissioners strengthen strengthening the relationship of company size tangkapan income smoothing and commissioners weaken the independent relationship of leverage income income income income. However, independent commissioners cannot moderate the profession of professional income. Large regulations will be more careful and have the courage to unkul in the risk of making reports that tend not to practice income income. Gurrivals who have a high profit that Tenji practices income to improve and decrease in profit, because the company is careful in boiling profit and gain of Kanca Pini Lapananaan to make a debt of one of the bahang ways to do with the practice of revenue removal. The Board of Commissioners has an independent mushroom in supervising and controlling the principal applied by the school to avoid irregularities.
Pengaruh Fee Audit dan Masa Perikatan Audit Terhadap Kualitas Audit
Authors: Resza Eldi Puji , Koeswayo Poppy Sofia , Devano Sony
Published: October 2023

This study aims to analyze the effect of audit fee and audit tenure on audit quality. The research method used is a quantitative research method with a descriptive and verification approach. The unit of analysis in this study was the Public Accounting Firm and the observation units were 39 fellowship partners. Hypothesis testing was carried out using multiple linear regression analysis method. The results of the hypothesis test show that partially audit fee have a positive and significant effect on audit quality, while audit tenure has no effect on audit quality. While simultaneously the audit fee and the audit tenure have a positive and significant effect on audit quality.
Dampak Belanja Bantuan Operasional Perguruan Tinggi Negeri, Rupiah Murni dan Penerimaan Negara Bukan Pajak Terhadap Akreditasi Program Studi
Authors: Fitrah Akidah , Juliardi Dodik
Published: October 2023

Accreditation of current study programs as part of the quality of education, on the one hand, the higher education budget being disbursed by the government is getting bigger. The purpose of this study was to empirically examine the effect of State University Operational Assistance spending, Pure Rupiah spending and Non-Tax State Revenue spending on the Accreditation of State University A/Excellent Study Programs in Indonesia. This research is a causal research with a quantitative approach. The population in this study are State Universities under the Ministry of Education, Culture, Research and Technology. The sampling technique used purposive sampling. The data used is secondary data in the form of performance reports. The data analysis technique used is panel data regression. The results of the study show that in terms of State University Operational Assistance Expenditures, Pure Rupiah Expenditures and Non-Tax State Revenue Expenditure simultaneously affect Study Program Accreditation. Partially, State University Operational Assistance Expenditures have a positive and insignificant effect on State University A/Excellent Study Program Accreditation. Pure Rupiah spending has a positive and significant effect on Accreditation of A/Excellent Study Programs in State Universities. Expenditures of Non-Tax State Revenue have a negative and significant effect on the Accreditation of State Higher Education A/Excellent Study Programs
PENGARUH KARAKTERISTIK PERUSAHAAN DAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN ANTI KORUPSI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Permatasari Sinta Yulia , Prastiwi Andri
Published: October 2023

The anti-corruption program is the company's initial defense strategy against corruption. Therefore, the disclosure and transparency of these programs is a commitment in illuminating corruption and improving the ethical behavior of management, employees, partners, agents and other related parties of the company. This study aims to analyze the effect of company characteristics and the board of commissioners on corporate anti-corruption disclosures. The research objects are manufacturing sector companies listed on the IDX in 2020 and 2021. The sampling method is purposive sampling with a sample of 100 companies. Data collection uses research instruments, data analysis is quantitative/statistical in nature with the aim of testing the established hypotheses. Methods of data analysis using SPSS version 25.0. This study found that company size, company age, net profit margin, and board of commissioners have a positive effect on anti-corruption disclosure.

Keywords: Anti-corruption Disclosure, Company Characteristics, Board of Commissioners, Manufacturing Companies
Implementasi Stakeholder Engagement dalam Sustainable Development Studi Kasus Pada PT XYZ
Authors: Chaerunisa Adinda Bentang , Siregar Sylvia Veronica
Published: October 2023

The Oil and Gas industry is an industry that is very close to the issue of business sustainability due to the impact of its operational activities. Therefore, sustainability reports are very important for oil and gas companies as an important channel in meeting the needs and expectations of stakeholders. However, PT XYZ as an oil and gas company still has not published a stand-alone sustainability report, and has not been registered in PROPER. Thus, this study aims to analyze the design of stakeholder engagement at PT XYZ, and identify material topics that will serve as the basis for PT XYZ's sustainability report. This research is identified as a single-case study. The data collection methods used are interviews and documentation studies. In this study, the level of stakeholder engagement is identified in more detail, as well as associated with material topics. This research is expected to help the management of PT XYZ in managing stakeholder engagement effectively, understanding priority issues, and publishing a stand-alone sustainability report that can meet the needs and expectations of all PT XYZ stakeholders. The results show that among the four stages of stakeholder engagement design, the monitoring stage is still not done optimally because it has not been applied to all stakeholders. Furthermore, there are 16 material topics in PT XYZ, and 4 out of 16 material topics become priority issues because these topics have the highest impact on PT XYZ stakeholders.
Evaluasi Tingkat Pengungkapan Laporan Keberlanjutan (Studi Kasus pada Perusahaan Peleburan Tembaga)
Authors: Cahyaningrum Nirmalasari Dwi , Violita Evony Silvino
Published: October 2023

The issue of sustainability has begun to become the focus of worldwide attention in all aspects. The copper smelting industry can be said to be one of the causes of emergences of environmental and social problems so the sustainability strategy becomes an essential thing for this industry This research is designed to examine the sustainability reporting issued by one of the copper smelting industry in Indonesia, which is the first time the company has issued a sustainability report in 2021 which is after the enactment of POJK No. 51/POJK.03/2017. The method used in this research is a case study by doing content analysis qualitative where content analysis is performed on the information published in the sustainability reports disclosure to use Surat Edaran Otoritas Jasa Keuangan (SEOJK) number 16 and also the Global Reporting Initiative (GRI) as assessment parameters, as well as interviews with a corporate secretary, become supporting data. Then, this research fills in the inner gap empirical approach to analyze the sustainability report disclosure within the company smelting industry. The results of this study show that the revelation of the company's sustainability report in 2021 has fulfilled the regulations by POJK No. 51/POJK.03/2017 However, in terms of the quality of the contents of each component, it is still not explained comprehensively. One of the copper smelting industries in Indonesia's sustainability disclosure includes 35 indicators in the GRI standard.
Bagaimana Gender, Risk, dan Media terhadap Pengungkapan Corporate Social Responsibility?
Authors: Inawati Wahdan Arum , Oktafitria Aufa
Published: October 2023

This study focused to analyze relationship between gender diversity, risk minimization and media exposure on corporate social responsibility disclosure. In this study consists of independent variables, dependent variable and control variable. Researcher used profitability with ROA as proxy as a control variable in this study. Quantitative research in this study applied companies in the Basic Materials sector listed on the Indonesia Stock Exchange (IDX) in 2018-2021. Some criterions determined by researcher to obtain sample in this study. Non-probability sampling used in this study and researcher decided ten companies with a four-year observation period to obtain 40 observation units. Panel data regression as data analysis technique and used Eviews 12 software. The results of this study, simultaneously gender diversity, risk minimization and media exposure with the control variable profitability affect corporate social responsibility disclosure with a probability value (F-statistic) of 0.000078 <0.05 so that H01 is rejected and Ha1 is accepted.. Partially, that risk minimization and media exposure with the control variable profitability have a positive effect on corporate social responsibility disclosure with a probability value <0.05 so that H03 and H04 are rejected, it means that Ha3 and Ha4 are accepted. Meanwhile, gender diversity has no effect on the corporate social responsibility disclosure. This means that the presence of female board members in this percentage is still unable to influence corporate social responsibility disclosure.
Evaluasi Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) pada Satuan Kerja X
Authors: Indriani Riszka , Siswantoro Dodik
Published: October 2023

This study was performed to evaluate the implementation of Government Internal Control System (SPIP) at Government Institution X and develop suggestions for internal control flaws. The results of the 2020 Supreme Audit Agency (BPK) examination showed that of the 11 findings obtained, 9 were findings of deficiencies in the internal control system. This reflects that the internal control conditions in this working unit are still not optimal. Furthermore, there were repeated findings in the implementation of assistance distribution which is a national priority program. This has the potential to hamper the attainment of the national priority program objectives and hinder the equitable distribution of education in Indonesia. Government Institution X is an institution that manages many national priority programs, so it is important for this institution to improve internal control to maintain accountability and minimize findings related to aid distribution. This research is qualitative research and uses a case study strategy. Data were obtained through documentation, interviews, and observations. The results of this study show that SPIP at Government Institution X has been running well, but still needs improvement in several aspects. Strengthening is still needed in the internal control monitoring element where the evaluation results have not been fully followed up, so the improvement process is hampered.
Pengaruh DPK dan LDR Terhadap Penyaluran KUR UMKM dengan NPL Sebagai Variabel Moderasi
Authors: Kusumawati Dewi Fitri , Mahastanti Linda Ariany
Published: October 2023

This study aims to determine the effect of Third Party Funds (DPK) and Loan to Deposit Ratio (LDR) on MSME KUR distribution with Non-Performing Loans (NPL) as a moderating variable at BUMN Banks distributing MSME KUR. This study used a purposive sampling method, and 4 BUMN Banks were distributing KUR UMKM that met the sample criteria. This study uses secondary data from annual financial reports of 4 state-owned banks and a web related to people's business loans for 2012 – 2022. The data processing method in this study is panel data regression analysis and Moderated Regression Analysis (MRA) using the Eviews 12 program. Based on the results of the research, it shows that DPK affects the distribution of MSME KUR, LDR has no effect on MSME KUR distribution, NPL affects MSME KUR distribution, NPL weakens the relationship between DPK and MSME KUR distribution, and NPL weakens the LDR relationship with MSME KUR distribution.
Analisis Pertumbuhan Fintech Sebelum dan Saat Pandemi Covid-19 di Indonesia
Authors: Subagia Indira , Effendi Kharisya Ayu
Published: October 2023

Fintech in development has fluctuations in every sentiment, both negative and positive and has had an impact on its development. Before the Covid-19 pandemic occurred, many people still use traditional financial services which were carried out through offline payment transactions and carrying cash even though fintech options were available. During the Covid-19 pandemic occurred, financial services changed offline habits into online activities. However, inconsistencies occurred between loan disbursement which increased while the interest trend in fintech financing decreased when the Covid-19 pandemic hit. The purpose of this study is to analyze whether there were differences before and during the Covid-19 pandemic among fintech lenders in Indonesia. analyze whether there were differences before and during the Covid-19 pandemic for fintech borrowers in Indonesia. The data used is transaction data of fintech lenders and borrowers in Indonesia from 2018 – 2022. This study uses the Paired Sample t-Test and the Wilcoxon Test with the Eviews 12 test tool. The results of this study indicate that there are significant differences in lender transactions and borrowers in conditions before the entry of Covid-19 to the time of entry of Covid-19 to Indonesia. The conclusion is that this significant difference is because during Covid-19, especially investors in Indonesia experienced many problems from health to finance, so when Covid-19 occurred they held back money more than investing in fintech so that lender transactions decreased. In borrower transactions due to lender transactions as lenders decreasing so that loan requests by borrowers that can be fulfilled also decrease.
Analisis Perspektif Auditor Kementerian Keuangan atas Pengawasan Intern Jarak Jauh
Authors: Irianti Mira Eka , Khudri Tubagus Muhammad Yusuf
Published: October 2023

The study aims to analyze the perspective of government auditors on the use of remote internal supervision. A qualitative method with a case study approach is used in this study to get an overview of the use of remote internal control in organizations based on the UTAUT2 theory of technology use. Interviews were conducted with several auditors from various levels of Itjen Kemenkeu. The study finds that that the PIJJ method will be used by Itjen Kemenkeu auditors in the future. To maintain and increase the use of PIJJ in the future, the Itjen Kemenkeu needs to consider several factors that support the use of PIJJ, namely expectations of effort, expectations of performance, facilitative conditions, social influence, hedonic motivation, and habits. Organizations can provide training according to competency needs in PIJJ; use technology that is easy to use and user-friendly; promote the advantages and benefits of PIJJ for auditor performance; establishing a reward system for PIJJ's performance; managing organizational policies and culture; and arrangement of assignment teams. The results of this study have implications for the Inspector General of the Ministry of Finance and other government internal auditor organizations. Organizations can anticipate actions that need to be taken to increase the use of PIJJ.
Pengaruh Pengetahuan Pasar Modal, Motivasi, Return Investasi dan Resiko Terhadap Minat Investasi di Pasar Modal
Authors: Br Hasibuan Christina Ramadani , Sipahutar Tetty Tiurma Uli , Simbolon Eunike Christina , Manurung Ria
Published: October 2023

The purpose of this study is to examine Capital Market Knowledge, Motivation, Return on Investment, and Risk affect investment interest. The sampling technique used is purposive sampling. In this study, the population used was 200 millennial generation respondents such as students or business people who were born in 1982-2003 in the city of Medan. There were 133 samples that met these characteristics. This study used a quantitative method where researchers distributed questionnaires to be filled out by respondents with the help of the SPSS test tool. Multiple linear analysis is used in data analysis methods. Analytical tests used include normality tests, multicollinearity tests, reliability tests, validity tests, and classical assumption tests. The results of the study show: 1) Investment interest has a positive effect on capital market knowledge (X1), with a regression coefficient of 0.212; 2) A positive relationship between investment interest and motivation (X2) with a regression coefficient of 0.108; 3) A positive relationship between investment interest and investment return (X3), with a regression coefficient of 0.369; 4) A positive relationship between investment interest and risk (X4) which has a regression coefficient of 0.126. Investment interest is influenced by capital market knowledge and investment returns. Investment interest is not influenced by motivation and risk.
Transparansi, Pengawasan, Akuntabilitas, Redesain Sistem Penganggaran dan Kinerja Badan Layanan Umum
Authors: Oktarina Frisiska , Saftiana Yulia , Azwardi Azwardi
Published: October 2023

This study aims to determine and analyze the effect of transparency, oversight, accountability and redesign of the budgeting system either partially or simultaneously on the performance of Public Service Agencies. The population was taken from PPSPM, PPK, Planning/Budget Coordinator, Finance, Academic Section along with Staff and SPI so that the population was 204 people. The sampling technique used is saturated sampling so that the entire population of 204 people is taken as a sample. The analysis technique used is multiple regression with the help of the SPSS application by testing the hypothesis using the t test and F test. The partial results show that the transparency variable has no significant effect on financial performance with a significance value of 0.552. The monitoring variable has a significant effect on financial performance with a significance value of 0.008. The accountability variable has no significant effect on financial performance with a significance value of 0.738. The redesign variable of the budgeting system has a significant effect on financial performance with a significance value of 0.024. Simultaneously the variables of transparency, supervision, accountability and redesign of the budgeting system simultaneously have a significant effect on financial performance with a significance value of 0.000. The conclusion shows that partially only the monitoring and budgeting system redesign variables have an effect on financial performance while simultaneously all independent variables including transparency, supervision, accountability and budgeting system redesign simultaneously have a significant effect on financial performance.
Critical Success Factors Manajemen Risiko di Lembaga Pengelola Bantuan Sosial
Authors: Wiguna A Muh Fadhil , Siswantoro Dodik
Published: October 2023

Risk management is an important thing to know, not only in the profit-oriented for private sector, but also in government and non-profit-based social institutions. Previous research has shown evidence of problems where social institutions have not yet implemented risk management while several regulatory references have been made available to improve risk management implementation. The purpose of this study is to determine the implementation of risk management and critical success factors in social management institutions. This study uses a qualitative research method with a case study approach to institutions that manage earthquake social assistance in Central Sulawesi Province in 2018. Data collection was carried out by researchers using field study methods and literature. Secondary data was obtained from internal documents, laws and regulations related to the implementation of risk management on the object of research, while primary data was collected through interviews with informants and then reduced to draw conclusions. The results of the analysis show that the object of the research has implemented risk management. Based on observations through interviews conducted with 5 (five) implementers in each institution, it shows that of the 7 (seven) critical success factors, Education and Training are critical factors in the implementation of risk management in Social Assistance Management Institutions. Strengthening the understanding of risk management for implementers can assist institutions in managing risk management better. This research is expected to provide understanding to social assistance management institutions so that risk management can be applied to prevent possible risks that may occur.
Memahami Toleransi Risiko Finansial di Kalangan Investor Muda
Authors: Mahardhika Arya Samudra , Restianto Yanuar Eko
Published: October 2023

This study aims to empirically examine the effect of self-esteem and financial literacy on financial risk tolerance. In addition, this study also examines the relationship between financial risk tolerance and investment decisions. This type of research is quantitative causality with 68 respondents who were used as research samples through distributing questionnaires to investors in Kebumen Regency. The research hypothesis was tested using Structural Equation Modeling (SEM) with the help of WarpPLS version 8.0 software. The results of this study indicate that self-esteem has a positive effect on financial risk tolerance and financial risk tolerance has a positive effect on investment decisions. However, research cannot prove that financial literacy has an effect on financial risk tolerance. These findings indicate that investors in the current era tend to make stock investment decisions based solely on their perceptions, therefore, socialization and early education about stock investment is very important so that prospective investors can experience definite benefits from the stock investments they made.
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN DAERAH DENGAN BELANJA MODAL SEBAGAI VARIABEL MODERASI
Authors: Noeng Amanda Yecci , Ardini Lilis , Kurnia Kurnia
Published: October 2023

This study aimed to examine some factors which influence the local financial performance, with capital expenditure as the moderating variable, in East Nusa Tenggara from 2016-up to 2020. The data in this study used the Budget Realization Report of Local Government in East Nusa Tenggara. Furthermore, the research was quantitative. The data analysis technique applied multiple linear regression; and Moderated Regression Analysis for testing moderating variables. As a result, the fiscal balance had a significant positive effect on local financial performance. However, both local-owned source revenue and economic growth had an insignificant effect on local financial performance. The capital expenditure strengthened the effect of local owned-source revenue on local financial performance, but it did not strengthen the fiscal balance as well as the economic growth. The study also revealed that the Local Government of East Nusa Tenggara applied supervision or control toward the assignments for their subordinates, in order to finish on time. Besides, they gave appreciation to the ones who succeed in doing the task given.
Pengaruh Struktur Modal,Kebijakan Hutang,Ukuran Perusahaan dan Kesempatan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Minyak dan Gas Bumi
Authors: Sembiring Alfrendy Damana , Damanik Revian Liandro , Fernando Patrick , Ariesa Yeni , Majid M. Shabri Abd.
Published: October 2023

The purpose of this research is to provide a determination regarding the influence exerted by the indicators of Capital Structure, Debt Policy, Company Size, and Investment Opportunities on the value of oil and gas companies. This study applies a descriptive quantitative method. The Indonesia Stock Exchange and Idn Financial are the sources of applied data, and also use Eviews 12 analysis as the analysis process. By using 10 company observations that were used as samples. So the conclusion from the result of testing the hypothesis simultaneously found the firm value that receives influence from Capital Structure, Debt Policy, Company Size, and Investment Opportunities. However, the results of the hypothesis test illustrate that Capital Structure and Investment Opportunities have a positive and significant influence on firm value, on firm value, but in fact the Debt Policy and Company Size are the opposite.
Perancangan Implementasi Green Budgeting Pada PT. ABC Menuju Green Company
Authors: Coganuli Hana Tarizkha , Adhariani Desi
Published: October 2023

Sustainable development is increasingly being developed in this century and to support this green economy approach has been developed. Companies that are aware of this starting to contribute and add environmental management aspects to the strategy roadmap and to accommodate this program budget allocation is required for its implementation. Responding to this, green budgeting methods are now being applied to many institutions. Green budgeting is a budgeting paradigm that prioritizes elements of environmental in the processes of preparation, implementation, monitoring and evaluation. Green budgeting allows organizations to use budgets as a tool to support the achievement of environmental goals. The theory and concepts used is green budgeting based on OECD. This study aims to provide the framework that related to apply the green budgeting concept that is fit with the conditions of the company. This research uses qualitative methods based on case study analysis of manufacturing company. The data used obtained from interviews and documentation that related to the company's budgeting process and green company roadmap. The results show in making the framework design, PT. ABC already has strategic goals related to environmental management which is directed from shareholders and long-term corporate plan. To implement this concept, the company has policy that related such as Blueprint green company document and to report the progress, company has media such as management reports and sustainability reports to inform realization of the program. Then, if this concept is applied, tagging mechanism related with environmental management is needed in preparing the company's annual budget.
Pengaruh Profitabilitas, Kepemilikan Manajerial, dan Gender Diversity Terhadap Penerapan Integrated Reporting
Authors: Akmal Alhafizh Afkar , Lestari Tri Utami
Published: October 2023

Integrated reporting is still a relatively new problem in the business world, there are not many studies or literature on this topic. Until now, the case study of a single organization has been the most common method of integrated reporting studies. financial and non-financial reports, corporate prospects, governance, and performance are provided through integrated reporting. Integrated reporting is expected to change the emphasis from short-term value created for shareholders to long-term value created for all stakeholders. The purpose of this study is to ascertain how the implementation of integrated reporting is affected by profitability, management ownership, and gender diversity. Real estate and property sector companies listed on the IDX from 2018 to 2021 are the study population. Purposive sampling is the method used with 21 listed companies. Panel data analysis is the analysis method used. According to the findings of this study, the probability value of the effect of profitability on integrated reporting is 0.0028 <0.05 so that profitability has a partial effect on integrated reporting. The probability value on the effect of managerial ownership on integrated reporting is 0.7792 > 0.05, therefore managerial ownership has no effect on integrated reporting partially. The probability value for the effect of gender diversity on integrated reporting is 0.8076 > 0.05, therefore gender diversity has no effect on integrated reporting partially in a sample of real estate and property sector companies listed on the IDX in 2018–2021
Evaluasi Pemajakan Terhadap Penyelenggara Sistem Elektronik Transaksi Digital yang Berasal dari Luar Negeri
Authors: Mahatma Maya , Abbas Yulianti
Published: October 2023

Cross-border trade brings new digital taxation issues in Indonesia. There are differences in the tax treatment for permanent establishments and non-permanent establishments for trading through the electronic sistem (PMSE) in Indonesia. This study aims to evaluate the implementation of taxation of foreign electronic sistem operators based on the "Four Maxims" principle. This study uses a case study approach and collects data  from interview with tax authorities, the tax consultants from multinational company, and academics. The results of the study show that for Value Added Taxes, there is no need to look at the substance of Permanent Establishment since the current rule applies equally to all Value Added Tax collectors conducting  trade through the Electronic Sistem. As for Income Taxes, only those identified as Permanent Establishment is taxable as Domestic Taxpayers. Therefore, for Value Added Taxes, the Principles of Equality and Convenience have been fulfilled, although the principles of legal certainty and efficiency in collections have yet to be fulfilled. As for Income Taxes, the results of this study show that all respondens agreed that the level playing field have yet to be reached, raising the needs for further discussion on OECD proposal of taxing both Permanent Establishment and Non Permanent Establishment.
Rasio Keuangan Sebagai Variabel Prediktor Harga Saham Pada Perusahaan Pertambangan Batu Bara
Authors: Hawa Uun Malihan
Published: October 2023

Coal stocks are stocks that have been the target of investors in recent times because the price has reached its highest peak in the last ten years. This study aims to determine the effect of the variables Return On Assets (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), Gross Profit Margin (GPM), and Earnings Per Share (EPS) which also involve the growth of total assets as a control variable on stock prices, both partially and simultaneously at the coal mining companies ADRO, ITMG, and PTBA. The method used in this research is quantitative analysis with panel data regression. The data used is from 2010-2020 and involves three companies so the total observations are 30 company years. The results show that ROA, ROE, and GPM have an effect on stock prices, while DER and EPS growth have no statistically significant effect.
Zombie dan Diversifikasi Pada Masa Covid-19
Authors: Fedora Michelle , Kuang Tan Ming
Published: October 2023

The financial crisis has caused companies to compete to maintain their financial performance in order to avoid entering the category of "zombie companies." A zombie company is one that has low profits and has experienced losses for several consecutive years. Diversification strategies, such as varying products and/or selling products abroad, are believed to improve a company’s financial performance. This study examines the effect of diversification on zombie companies during the COVID-19 pandemic. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The sampling technique is purposive, with a sample size of 126 companies. This study uses logistic regression analysis to examine the effect of diversification on zombie companies with tangibility, age, and company size as control variables. The results of this study found that diversification has no effect on zombie companies. As for the control variables of tangibility, age, and company size, they have no effect on zombie companies. This study concludes that both product and market diversification do not help companies avoid zombie conditions during the COVID-19 pandemic. This could be due to the global nature of the COVID-19 pandemic, which hinders the export process in all countries that are mostly affected by the pandemic. Even though product diversification has been carried out, the products offered are still related to products whose sales are still affected by the COVID-19 pandemic.
Pengaruh Etika Profesi, Pengalaman Auditor dan Independensi Terhadap Kinerja Auditor Pada Kantor Akuntan Publik di Kota Medan
Authors: Raodah Aurani , Hafsah Hafsah
Published: October 2023

This study aims to determine the effect of professional ethics, auditor experience and independence on auditor performance at the Public Accounting Firm in Medan City. In this study the authors used an associative approach, the data source used was primary data. The data collection technique used was by distributing questionnaires to 173 auditors working at the Public Accounting Firm in Medan City. The sampling technique used is saturated sampling. The data analysis technique used to test the hypothesis in this study is Multiple Linear Regression Analysis using Statistical Package for the Social Sciences (SPSS) version 25. The results of this study indicate that 1) Professional Ethics has a positive and significant effect on Auditor Performance, 2) Experience The auditor has no significant effect on the performance of the auditor, 3) Independence has a significant effect on the performance of the auditor, 4) Independence has a positive and significant effect on the performance of the auditor and professional ethics, experience of the auditor and independence simultaneously and has a significant effect on the performance of the auditor.
Analisis Kinerja Keuangan Perusahaan Multinasional: Perbandingan Rasio Keuangan dalam Konteks Global
Authors: Budiandru Budi , Karsam Karsam , Zakkiandri Zakkiandri
Published: October 2023

Motivated by the need to analyze the financial performance of multinational enterprise to support effective decision-making in managing and investing in multinational businesses. The problem is the lack of comprehensive and detailed financial performance analysis for multinational companies, which hinders effective decision-making in managing and investing in multinational businesses. The objective is computing the financial performance of multinational enterprise with financial ratios as analysis variables. Financial data from a number of multinational companies operating during a specific period were collected and analyzed. Financial ratios we need include Current Ratio, Quick Ratio, Debt to Equity Ratio, and Debt to Assets Ratio. Through descriptive analysis, we know about liquidity level of multinational companies is relatively stable with small variations in the Current Ratio. However, a lower liquidity level is observed in the Quick Ratio. Furthermore, ANOVA analysis revealing the significantly different between multinational companies in all observed financial performance variables. General Linear Model was used to analyze significant differences in dependent variables among groups of multinational companies. The findings of this research indicate significant variations in the financial performance of multinational enterprise based on these variables. Kruskal-Wallis analysis shows significant differences between treatment groups. The filnal results providing the better understanding of the financial performance of multinational companies and can serve as a basis for practitioners and decision-makers.
Analisis Penerapan Manajemen Risiko Kredit pada Perusahaan Start-Up Fintech PT A
Authors: Saputra Risyad Aditya , Wijayati Nureni
Published: October 2023

Fintech PT A is one of the pioneers in Indonesia that serves business people with lenders on a digital platform. One of the problems faced by fintech PT A is the increase in non-performing loans. This research is a case study at a fintech startup to analyze the application of credit risk management and provide recommendations for improving credit risk management to improve company performance. The methodology used in this research is descriptive qualitative analysis by collecting data from interviews and documentation studies. Interviews were conducted with the Director of Credit and Collection and Director of Risk who have a crucial role in risk management in the company. The results of the study show that the application of risk management to PT A is in accordance with the four stages of the Indonesia’s Financial Services Authority regulation number 04/POJK.05/2021 namely credit risk identification, credit risk measurement, credit risk control, and credit risk monitoring. However, the application of credit risk management by PT A based on data analysis obtained through interviews and documentation studies shows that the results have not operate optimally. Because at the stages of monitoring credit risk and controlling credit risk there are still several aspects that have not been fulfilled based on the Indonesia’s Financial Services Authority regulation number 04/POJK.05/2021. So the recommendation that can be given is that the company can create a more structured and sustainable risk management system with all related divisions so that it can accommodate all aspects of risk up to the risk monitoring and control process.