bluuebunny/crossref_metadata_2025 huggingface dataset:
Raising Adaptive Capacity to Climate Change in Energy and Food Sectors of Egypt
Authors: Al-Gamal Samir
Published: February 2024

It's highly probable that climate change will impact food security on a global, regional, and local scale. Climate change can disrupt food availability, reduce access to food, and affect food quality. Accordingly, climate change’s impacts on both the agricultural sector reflected on food security and pose a serious threat to sustainable development. Furthermore, the total energy demand of Egypt is marked by an exponential growth of demand on electricity, at a pace much faster than that of GDP, of primary energy consumption and of population mainly due to a doubling up of the consumptions of Egypt. The expected development of the industrial sector, the accelerated access to electricity, and the improvement of standards of living (directly connected with the consumption of the residential sector) are the reasons for these consumption upsurges.

The different components of climatic change such as projected increases in temperatures, changes in precipitation patterns, changes in extreme weather events, and reductions in water availability may all result in reduced agricultural productivity and may cause energy consumption upsurges. The main problem pertaining to climatic change and climatic variability in Egypt and even in some parts of the Mediterranean Basin is that systematic climate observation programs are, at present, inadequate to permit reliable assessment, quantification and prediction of climatic conditions and their impacts. A more accurate assessments of regional climate variability and change and their related environmental and socio-economic impacts are highly needed.
TÜRKİYE’NİN AVRUPA BİRLİĞİ’NE ÜYELİK SÜRECİNDE ALMANYA’NIN TUTUMU VE ETKİSİ: MERKEL DÖNEMİ (2005-2021)
Authors: AYAZ AVAN Esengül
Published: February 2024

Türkiye’nin 1959’da başlayan AB serüveni 1999 yılında adaylık statüsü elde etmesi ve 2005 yılında da tam üyelik müzakerelerine başlaması ile sürmüştür. Özellikle Soğuk Savaşın bitimiyle birlikte AB içindeki etkisi ve gücü artan Almanya süreç boyunca AB’nin Türkiye’nin üyeliğine dair politikasında belirleyici olmuştur. Bu çalışmanın amacı 2005 yılından 2021’e kadar iktidarda bulunan Angela Merkel’in başbakanlığı döneminde Almanya’nın Türkiye’nin AB üyelik sürecine yaklaşımını ve bu süreçteki etkisini tartışmaktır. Çalışmanın temel tezi; Merkel hükümetleri boyunca Almanya Türkiye’nin AB üyeliğine açıkça karşı çıkmış ve tam üyelik yerine imtiyazlı ortaklık fikrini desteklemiştir. Ancak Almanya hem AB’nin hem de kendi güvenliği ve çıkarları gibi akılcı sebeplerden dolayı Türkiye’nin müzakere sürecinin sonlandırılmasını ve AB’nin dışına itilmesini göze alamamış ve Türkiye’nin AB ve diğer AB üyesi ülkeler ile yaşadığı krizlerde de dengeleyici bir rol oynayarak Türkiye’yi AB yörüngesinde tutmaya çalışmıştır.
THE INFLUENCE OF HUMAN CAPITAL, STRUCTURAL CAPITAL AND RELATIONAL CAPITAL TO THE PERFORMANCE OF COOPERATIONWITH COMPETITIVE ADVANTAGE AS INTERVENING VARIABLE OF COOPERATION IN SOUTH TANGERANG
Authors: Azzahra Khoirunnisa
Published: February 2024

This Research is about to test the influence of human capital, structural capital and relational capital to the performance of the Koperasi with competitive advantage as intervening variable by testing the direct influence of human capital, structural capital and relational capital performance of the Koperasi and the indirect influence with competitive advantage as intervening variable. The instability of growth of the Koperasi in Indonesia is caused by the human resource quality which has not developed optimally. This caused had become the motivation of the research in doing this research.
Implementation of Volatility Model in Modeling Relationship Between Share Trade Variables
Authors: Valentika Nina , Waryanto Hendro
Published: February 2024

This study deals with the comparison of Generalized Autoregressive (GARCH) models and square returns in analyzing the relationships between stock trading variables. Stocks that have a statistically significant relationship between volume and volume return squared (volatility) cannot be grouped based on the average monthly market capitalization. Based on causal and contemporary models, it is indicated that intraday trading of LQ-45 stock samples is following the theory of the sequential information arrival hypothesis (SIAH) when using the quadratic return model. When viewed from a contemporary basis, this research uses the quadratic return volatility model following Valentika et.al (2017) research using the GARCH volatility model. If viewed from a causal basis, this research that uses the quadratic return volatility model conflicts with the Valentika et.al (2017) study using the GARCH volatility model.
The Effect of Service Quality And Product Quality on Purchase Decisions at UD Zelindriya Jaya
Authors: Syafrizal Syafrizal , Setiawan July
Published: February 2024

The furniture industry is one of the growing industrial sectors in Indonesia. There have been problems during the Covid-19 pandemic that have caused chaos in the furniture industry sector. The real impact caused by Covid-19 is a decrease in buying and selling activities, raw materials are difficult to obtain, distribution is hampered, service providers are infected to Covid-19. This study aims to analyze the effect of Service Quality and Product Quality on Purchase Decisions. The population in this study were UD Zelindriya Jaya customers as many as 80 customers. Data analysis using Classical Assumptions.
Factors of Affecting Tax Avoidance in The Property and Real Estate Sector 2017-2020
Authors: Yaramah Wati , Nazila Nur Alvisyahri
Published: February 2024

Tax avoidance is a legal strategy used by taxpayers to decrease their tax liabilities, safely and without violating tax laws. But the reality is that many taxpayers deviate from the rules to carry out this tax avoidance. The goal of the research is to gather empirical evidence on tax avoidance profitability, leverage, capital intensity, and institutional ownership. The population in this study is a real &estate property sector company listed on the Indonesia Stock Exchange for 2017 - 2020. The sample selection technique uses purposive sampling and obtained by 9 companies with a time of 4 years so that 36 samples were observed. The data analysis model in this study is regression of panel data using Eviews Software 11.0. The results showed that profitability, leverage, capital intesity and institutional ownership had simultaneous influences on tax avoidance. Studies indicate institutional ownership has a negative and significant impact on tax avoidance. Capital intensity has a positive impact on tax avoidance, while profitability and leverage have no effect on tax avoidance.
The Influence of Risk Management and Growth Strategies on Financial Performance
Authors: Wiyanti Rahma , Fikriyah Siti Hailatul
Published: February 2024

This research examines risk management and growth strategies on the performance of financial the banks are listed on the Indonesia Stock Exchange. The general research objective is to ascertain the effect of risk management and growth strategies on the optimal performance of financial the Indonesian banks. Credit risk management is considered to play a role in minimizing the emergence of bad loans because bank loans have the aim of increasing profits and have triggered the emergence of bad loans in Indonesian banks due to improper management. It is hoped that this research will help improve bank viability, and risk management expected to reduce unemployment, as well as help, prevent the social evils that accompany it. This study uses financial performance as measured by ROA, risk management uses ratio to measure credit risk by Non-Performing Loans (NPL) and the bankâ€™s performance ratio to assess bank liquidity in meeting the needs of funds withdrawn by the public in the form of deposits, saving or demand deposits is Loan to Deposit Ratio (LDR) as well as growth strategies. The company's growth strategies are one of the managerial efforts to increase the company's competitive position in the industry. The growth strategies are measured by revenue growth expressed as a percentage. This study uses secondary data, so all data needs are obtained from relevant secondary sources. This test has a sample data of 110 sample data for 5 periods. The technique of analysis used is multiple linear regression using the eViews-9 program. The results showed that risk management as proxied by NPL and LDR as well as growth strategies simultaneously affected financial performance. While partially NPL and sales growth have an impact on financial performance. Meanwhile, LDR has no effect on financial performance.
The Influence of Profitability, Company Size and Leverage on Company Value
Authors: Hidayat Imam , Wati Dwi Setia
Published: February 2024

This study aims to explain the significance of the effect of profitability, company size and leverage partially on the value of property companies listed on the IDX. This study took a sample of 10 companies during the research period, namely 2018-2020 using the purposive sampling method with the criteria of sub-food & beverage manufacturing companies listed on the IDX during the 2018-2020 period . Sources of data used in this study is secondary data. Multiple linear regression is a data analysis technique used in this study. After testing, the results obtained that profitability and leverage partially have a significant effect on firm value, while the variable firm size does not affect the value of the company.
The Effect of Earnings Management, Financial Performance and Thin Capitalization on Tax Aggressivity
Authors: Setianingsih Ari , Nursyirwan Vivi Iswanti
Published: February 2024

This study aims to discover and test the effects of earning management, financial performance (profitability), and thin capitalization on tax aggressiveness. This research employs an associative quantitative approach with secondary data. This study's population consists of all 8 companies listed on the Indonesia Stock Exchange (IDX) in the category of manufacturing companies in the food and beverage sector from 2017 to 2021. Purposive sampling was used in this study, multiple linear regression methods were used for data analysis, and the data was processed using Eviews version 9. According to the findings of this study, earnings management has an impact on tax aggressiveness, financial performance has no impact on tax aggressiveness, and thin capitalization has no impact on tax aggressiveness. Earning management, financial performance, and thin capitalization simultaneously impact tax aggressiveness.
Does Capital Intensity have Effect on The Relationship Good Corporate Governance and Tax Aggressiveness?
Authors: Zahra Ananda Fitria
Published: February 2024

This study aims to determine the effect of good corporate governance measurement with independent commissioners and institutional ownership on tax aggressiveness. Capital intensity is a moderating variable in companies listed on the Indonesia Stock Exchange, with total assets exceeding $10 trillion from 2017 to 2021. A sample of 65 companies was obtained using the purposive sampling method. The panel regression analysis method was used for the analysis. The finding of this study state that independent commissioners and institutional ownership have no significant effect on tax aggressiveness. Besides, capital intensity cannot moderate the effect of independent commissioners and institutional ownership on tax aggressiveness. The results of this study are expected to benefit the company and later can be an additional consideration not to tax aggressiveness.
Increasing Tax Payer Compliance Land and Building Taxes with Awareness and Socialization as Moderating Variables
Authors: Sanulika Aris
Published: February 2024

This study aims to determine the increase in land and building taxpayer compliance with awareness and compliance as moderating variables. This research was conducted on land and building taxpayers in Cengkareng District, with a total population of 97,191 land and building taxpayers. The sampling technique was simple random sampling using the Slovin formula with a significant level of 10% so that a research sample of 100 correspondents was obtained. The data analysis method in this study is moderated regression analysis, with the results showing that awareness has a positive effect on land and building taxpayer compliance, with the socialization variable as a moderator able to strengthen the level of influence of awareness on land and building taxpayer compliance.
Implications of The Harmonization of Tax Regulations Law and Tax Incentives Related to Covid-19
Authors: Isnaniati Siti , Agustin Beby Hilda , Aditya Dafid Isha
Published: February 2024

This study examines how the Law on Harmonization of Tax Regulations (HPP) related to taxation in connection with Covid 19 concerning tax obligations for VAT and PPS. The qualitative research uses a literature study method that conducts a critical and in-depth analysis of journals and articles related to the 2022 HPP Law, VAT, and Tax Amnesty (2018-2023). Based on research, it was found that despite the existence of VAT in the HPP Law, the provision of VAT incentives increased relatively high, amounting to IDR 38.43 trillion or grew 45.86 percent (Masitoh, 2022). The HPP Law also regulates a new tax program, the Voluntary Disclosure Program (PPS). The factor affecting the implementation of the 2022 tax PPS is to increase 2022 tax revenues starting from the State Budget, which has yet to reach the target due to the Covid-19 pandemic in 2020-2021.
Capital Intensity, Deferred Tax Expense, Company Size, Sales Growth and Tax Aggressiveness
Authors: Aprida Aprida , Hidayati Wahyu Nurul
Published: February 2024

This study analyses the effect of Capital Intensity, Deferred Tax Expense, Company Size, and Sales Growth on Tax Aggressiveness. The independent variables used in this research are capital intensity, deferred tax expense, company size and sales growth. The dependent variable used is Tax Aggressiveness. The population of this study is non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The data source used in this study is secondary data in the form of published company financial reports. This study used a quantitative method with sampling carried out using a purposive sampling method. The number of companies sampled in this study was 10 (ten). Data processing uses E-Views 9 (nine). The results of this study show that Capital Intensity, Deferred Tax Expense, Company Size, and Sales Growth do not affect Tax Aggressiveness. The difference between this research and previous research is that the year of research in this study is the year used in the last year. Besides that, the sector studied in this study differs from previous studies.
The Independent Board of Commissioners and Institutional Ownership Structure on Earnings Management
Authors: Purbayasa Sandi , Wiyanti Rahma
Published: February 2024

Financial reports are a source of information for internal and external parties regarding the condition and performance of a company. This information regarding the company's financial position, performance, and changes in the financial position of the company is beneficial for the company in making decisions. Profit is one of the essential elements in financial reports used to measure management performance. In this case, the profit and loss statement is the basis for assessing company performance, but high profits do not necessarily reflect ample cash; in this case, cash flow has more value in guaranteeing the company's performance in the future. In preparing financial reports, many frauds are committed by certain parties who only prioritize certain interests and are detrimental to stakeholders. Several studies show the possibility of intervention between management in carrying out the financial reporting process through decisions regarding company operations and estimates and accounting methods that will be used. Preparing financial reports involves management, the board of commissioners, and shareholders. Financial reports misused by management will affect the amount of profit shown. It is known as earnings management. The population in this research is all banking sector companies listed on the Indonesia Stock Exchange in 2017-2021, totaling 47 companies. Samples taken from the population must be truly representative. The sampling method used in this research used purposive sampling and descriptive statistical tests, and the research uses panel data regression analysis techniques. The results of the hypothesis research show that simultaneously, the independent board of commissioners and institutional ownership structure affect earnings management, while partially, the independent board of commissioners and institutional ownership structure hurt management in banking companies listed on the Indonesia Stock Exchange for the 2017 - 2021 period.
Determinants of Earnings Quality on Financial Sector Companies in Indonesia
Authors: Wachdaniyah Eliisa Putri , Fitri Alfiana
Published: February 2024

Along with the movement of the growth rate of Gross Domestic Product (GDP) in Indonesia, which can describe economic conditions in a country, it is necessary to conduct research related to the quality of profits in the business sector, which is recorded as not experiencing growth contraction based on the Gross Domestic Product (GDP) data. This study examines the effect of managerial ownership, institutional ownership, independent boards of commissioners, audit committees, and prudence on earnings quality. The population in this study is represented by financial sector companies listed on the Indonesia Stock Exchange for 2017-2021. A purposive sampling method was used to determine the research sample, resulting in 48 companies that met the sample criteria. It is quantitative research using secondary data from the official website idx.co.id and determining the data analysis technique through multiple linear regression analysis. The findings of this study indicate that institutional ownership, independent board of commissioners, and prudence affect earnings quality. Meanwhile, managerial ownership and audit committees do not affect earnings quality.
Praktik Green Banking dalam Memediasi Pengaruh Corporate Social Responsibility terhadap Kinerja Perusahaan Perbankan
Authors: Wrespatiningsih Hayu Mas , Mahyuni Luh Putu
Published: February 2024

A company must pay attention to the surrounding environment so that the activities carried out by the company do not have a negative impact on the surrounding environment. This research aims to provide empirical evidence of the role of green banking practices in mediating the effect of corporate social responsibility (CSR) on the performance of banking companies. This research was conducted on banking companies listed on the IDX for the period 2018 to 2020. This research is included in quantitative research with the type of data used being secondary data. Data was collected by the documentation method. The population of this research is all banking companies listed on the IDX for the period 2018 to 2020 totalling 44 companies. The data were then analyzed using path analysis techniques. This study provides empirical evidence that CSR has a significant positive effect on green banking practices, but this study did not succeed in obtaining a significant effect of CSR on the performance of banking companies. The performance of banking companies is significantly affected by green banking practices. This study also finds that green banking practices are not significantly able to mediate the effect of CSR on the performance of banking companies
Influence of Ethical Culture, Locus of Control, and Money Ethics on Ethical Perceptions of Tax Evasion
Authors: Mairjal Revan , Qotrunnada Nabila , Hwa Tjoa Han
Published: February 2024

This study aims to prove the ethical culture, locus of control, and money ethics on the ethical perception of tax evasion. The independent variables used in this study are ethical culture, locus of control, and money ethics, while the dependent variable is the ethical perception of tax evasion. This research was conducted at Pamulang University. The research method used is descriptive quantitative. The type of data used is primary data in a questionnaire distributed to Pamulang University Accounting Students online using a google form. Samples were collected by the accidental sampling method (convenience sampling). Respondents used for this study sample were 125 people with specific criteria to obtain 100 samples. Data processing using SPSS version 25.0 for windows by collecting data and related data is then calculated ethical culture, locus of control, and money ethics through testing using multiple linear regression analysis methods. This study indicates that partial ethical culture does not affect ethical perceptions of tax, locus of control affects the ethical perception of tax evasion, and money ethics has no effect on tax evasion. At the same time, the test results show that ethical culture, locus of control, and money ethics affect the ethical perception of tax evasion
CASE ANALYSIS OF AR-RAHN ACCEPTANCE AND ACCOUNTING TREATMENT ACCORDING TO SFAS 107 CASE STUDY OF WEST JAVA BANK SYARIAH TANGERANG BRANCH
Authors: Mulatsih Srie Nuning , Dharmayanti Nela , Fatkar Budiastuti
Published: February 2024

This research aims to know the implementation of accounting gold investment product at Bank Jawa Barat Syariah brand Tangerang. That BJB Syariah murabahah and rahn based on PSAK107. This research is descriptive qualitative research, a method that is done is to interpret and said data concerned with the current situation, attitudes and opinion that accur in the relationship between the variable, the different between fact, the effect of the condition, and others. Data processing method using interviews and accompanied with documents related the research. The result showed that the accounting treatment that the recognition, measurement, presentation recognition of Bank BJB Syariah ar-rahn are inaccordance with PSAK 107.
PENGARUH TRANSAKSI HUBUNGAN ISTIMEWA, TINGKAT USAHA, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN
Authors: Ardaninggar Sasmita Sari
Published: February 2024

Abstrak Transaksi hubungan istimewa seringkali disalahgunakan untuk meningkatkan keuntungan manajemen dan pemegang saham mayoritas yang tentunya akan berdampak pada penilaian perusahaan tetapi transaksi ini juga dapat dipandang sebagai alat untuk menciptakan operasional perusahaan yang lebih efisien. Untuk mencegah terjadinya penyalahgunaan atas transaksi ini, diperlukan adanya pengawasan dari luar, salah satunya melalui tingkat utang. Ukuran perusahaan pun menjadi indikator besarnya transaksi ini dilakukan. Kinerja perusahaan akan diukur dengan Tingkat Pengembalian Ekuitas (ROE) sebagai salah satu metode akuntansi dan Tobinâ€™s Q sebagai salah satu metode pasar. Penelitian ini dilakukan pada perusahaan properti dan real estate yang terdaftar dalam Bursa Efek Indonesia tahun 2015-2017. Dalam hasil penelitian ini, transaksi hubungan istimewa berpengaruh positif terhadap Tobinâ€™s Q tetapi tidak berpengaruh pada ROE. Tingkat utang atau leverage berpengaruh positif baik pada ROE maupun Tobinâ€™s Q yang menandakan adanya pengawasan yang ketat dari eksternal terutama yang berkaitan dengan transaksi hubungan istimewa. Sedangkan, ukuran perusahaan berpengaruh negatif terhadap Tobinâ€™s Q tetapi memiliki pengaruh positif terhadap ROE.
PENGARUH MANAJEMEN LABA DAN RASIO LIKUIDITAS TERHADAP AGRESIVITAS PAJAK
Authors: Kariimah Marâ€™atun , Septiowati Rini
Published: February 2024

ABSTRAKPenelitian ini memiliki tujuan meneliti antara pengaruh Manajemen Laba dan Rasio Likuiditas terhadap Agresivitas Pajak. Sifat penelitian kuantitatif menggunakan sumber data sekunder. Populasinya perusahaan manufaktur pada yang terdaftar di BEI tahun 2012-2016. Sampel menggunakan purposive sampling dengan total sampel sebanyak 45 data dan Penelitian ini  menggunakan SPSS 22. Hasil penelitian ini,  bahwa Manajemen Laba berpengaruh negatif  terhadap Agresivitas Pajak. Rasio Likuiditas berpengaruh terhadap Agresivitas Pajak. Secara simultan (Bersama-sama) Rasio Manajemen Laba dan Rasio Likuiditas berpengaruh signifikan terhadap Agresivitas Pajak.
PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT UTANG TERHADAP PERSISTENSI LABA
Authors: Gunarto Rudy Irawan
Published: February 2024

Penelitian ini bertujuan untuk mengetahui pengaruh book tax differences dan tingkat utang terhadap persistensi laba. Data yang digunakan diperoleh dari laporan keuangan tahunan perusahaan dagang yang terdaftar di Bursa Efek Indonesia periode 2013-2016. Metode penelitian sampel yang digunakan dalam penelitian  ini adalah metode purposive sampling dan teknik analitis yang digunakan adalah regresi linier berganda yang meliputi uji normalitas, uji asumsi klasik, dan uji hipotesis. Total sampel yang terdapat dalam penelitian ini sebanyak 16 perusahaan. Pengolahan data pada penelitian ini menggunakan aplikasi Eviews versi 09. Hasil penelitian ini menunjukkan bahwa book tax differences, dan tingkat utang secara simultan berpengaruh terhadap persistensi laba. Selain itu penelitian ini membuktikan secara parsial bahwa perbedaan permanen dan tingkat utang berpengaruh terhadap persistensi laba, sedangkan perbedaan temporer secara parsial tidak berpengaruh terhadap persistensi laba.
Penilaian Bangunan dalam Rangka Pengawasan Kegiatan Membangun Sendiri
Authors: Irawan Ferry , Achmadi Bayu , Wahyudi Eri
Published: February 2024

This study aims to understand the building valuation process in order to supervise self-building activities at KPP Pratama Mojokerto and its suitability with regulations. In addition, this research is conducted to determine the obstacles faced during the building valuation process at KPP Pratama Mojokerto and the solution to these problems. The object in this research is the valuation of warehouse buildings carried out by KPP Pratama Mojokerto in 2019. The building valuation aims to test compliance with VAT on self-building activities (KMS). The valuation uses a cost approach. The appraiser uses the new reproduction cost method and the unit in placed technique to determine the cost of building a warehouse. The valuation is carried out based on the applicable valuation regulations at the time of the valuation, including SE-61/PJ/2015, SE-54/PJ/2016, and the Indonesian Valuation Standard (SPI). The result of the valuation is the market value of the light steel warehouse building when it is completed by the taxpayer PT ABC. This research contributes to the calculation basis of VAT. Keywords: VAT; Valuation; Self-Building Activities
Whistleblowing System dan Pencegahan Fraud: Sebuah Tinjauan Literatur
Authors: Marciano Benny , Syam Ardiansyah , Suyanto Suyanto , Ahmar Nurmala
Published: February 2024

This study aims to examine previous research literature on the effect of the whistleblowing system as a collaborative system on fraud prevention in a company or organization. This study uses a review of various literature on fraud prevention available in various databases. The results of this study indicate that the Whistleblowing System (WBS) is a form of illegal act reporting and supervision of an organization or company. There are 4 (four) important elements in the WBS, namely anonymity, independence, accessibility and follow-up. WBS is an effective mechanism in preventing fraud and in its implementation requires the company's commitment to protecting the whistleblower's personal data, a clear and responsible reporting mechanism and the process of evaluating and improving the system. Therefore, to support fraud prevention, companies are advised to implement an effective Whistleblowing system.
Pengaruh Intellectual Capital, Strategi Bisnis dan CSR terhadap Kinerja Keuangan Perusahaan
Authors: Dewany Febby Putri , Gantino Rilla
Published: February 2024

This study aims to analyze the influence of intellectual capital, business strategy and corporate social responsibility on the financial performance of companies in an empirical study of the coal and pharmaceutical sub-sectors listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The method used in this research is purposive sampling. The number of samples used in this study were 30 companies. The type of data is secondary data sourced from financial reports and annual reports. The data analysis method used is multiple linear regression analysis. The test results show that simultaneously Intellectual Capital, Business Strategy and Corporate Social Responsibility have a significant effect on the Company's Financial Performance. Partially Intellectual Capital has a significant and positive effect on the Company's Financial Performance in the coal sub-sector and the pharmaceutical company sub-sector. Business Strategy has a significant and positive effect on the company's financial performance in the company's sub-sector, while the business strategy has no effect on the company's financial performance in the company's pharmaceutical sub-sector. Corporate Social Responsibility has no significant effect on the company's financial performance in the pharmaceutical sub-sector companies and pharmaceutical sub-sector companies.
Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan pada PT Intra Kota Pekanbaru
Authors: Putri Fanny Dwina , Zifi Meliza Putriyanti
Published: February 2024

We conducted this study at PT. Intra, a transportation services provider. This research aims to assess PT. Intra City Pekanbaru's economic performance in the wake of the COVID-19 pandemic. In other words, this is the target. The author of this study analyzed the company's financial performance using a quantitative descriptive approach. This is done so that the company's financial statements from the previous year can be analyzed and used as a benchmark for the upcoming year. From a profitability ratio perspective, the company's financial performance in 2019 and 2020 is not promising, as evidenced by the decline in percentage of each ratio; however, the company's financial performance is good when compared to industry standard values. If one looks at the company's 2019 and 2020 financial performance through the lens of the overall activity ratio, it will appear to be in a poor state. It's because the firm has less control over its assets, making it harder to turn a profit. When comparing the company's financial performance in 2019 and 2020, the liquidity ratio indicates that the company is doing well and will continue to do so in 2020. This is evident when we compare the liquidity of various markets. PT Intra is solvable if we look at its financial performance in 2019 and 2020 through the lens of solvency ratios. Short-term and long-term debt from 2019 to 2020 are both secured by the company's assets and capital.
PENENTUAN PREMI ASURANSI BERJANGKA LAST SURVIVOR UNTUK KASUS DUA ORANG TERTANGGUNG
Authors: Sitepu Sanfriska Br
Published: February 2024

Insurance is an agreement between the insurance service company and the policyholder as the insured party. The insured party will pay the premium as agreed upon to the insurance service provider. Insurance in Indonesia has developed rapidly, one of which is the last survivor term insurance. In this study, the determination of the last survivor insurance premium with a tenor of 10 years for the case of two insured persons aged 70 and 20 years respectively using the Indonesian mortality table in 2019. The first case, the two insureds are male and the second case, the two insured are female. The determination of the last survivor life insurance premium is completed by first determining the cash value of the annuity and the single premium. Based on the results obtained, the value of the premium depends on gender and the interest rate. Where, men pay premiums more expensive and the greater the interest rate, the smaller the value of the premium to be paid
ANALISIS PENYUSUNAN PORTFOLIO OPTIMAL SAHAM LQ45 MENGGUNAKAN MODEL INDEKS TUNGGAL DAN MARKOWITZ
Authors: Tjahjawati Sri Surjani , Amalia Sholihati
Published: February 2024

Portofolio adalah suatu kombinasi aset dengan tingkat pengembalian yang diharapkan dan beberapa risiko yang dapat diminimalisir dengan melakukan penyebaran risiko melalui berbagai aset yang berbeda. Indeks LQ45 berisi 45 perusahaan yang saham-sahamnya mempunyai kapitalisasi pasar serta tingkat likuiditas tinggi. Penelitian ini bertujuan untuk menyususn portfolio optimal menggunakan metode indeks tunggal dan markowitz kemudian membandingkan hasil dari keduanya. Kombinasi saham yang dihasilkan oleh model indeks tunggal yaitu terdiri dari 13 saham sedangkan dengan model markowitz terdiri dari 5 saham. Kedua model tersebut menghasilkan return yang sama yaitu sebesar 0.0146 namun memiliki risiko yang berbeda, masing-masing sebesar 0.0676 untuk model indeks tunggal dan 0.0380 untuk model markowitz. Sehingga model yang baik digunakan adalah model markowitz karena menghasilkan risiko yang lebih kecil dari pada model indeks tunggal.
PERBANDINGAN KINERJA MODEL MARKOWITZ DAN KORELASI KONSTAN DALAM PEMBENTUKAN PORTOFOLIO OPTIMAL SAHAM-SAHAM DI JAKARTA ISLAMIC INDEX (JII)
Authors: Purwaningsih Siti Samsiyah
Published: February 2024

Saham merupakan investasi yang berisiko atau investasi yang tingkat keuntungan di masa yang akan datang memiliki ketidakpastian. Terdapat dua hal yang amat mendasar dalam menentukan suatu investasi yakni harapan return investasi dan besarnya risiko yang dihadapi. Pada penelitian ini digunakan model portfolio optimal model markowitz dan model korelasi konstan untuk memilih saham yang akan dijadikan sebagai investasi. Data saham yang dipakai adalah saham-saham konsisten pada Jakartaâ€™ Islamicâ€™ Index (JII) pada tahun 2019 - 2020. Kemudian dari saham-saham tersebut dipilih saham-saham yang memiliki expected return yang lebih besar dari return asset bebas risiko (SBIS). Setelah dilakukan analisis, portfolio optimal yang dihasilkan oleh model markowitz menghasilkan kombinasi empat saham yang memberikan expected return sebesar 0.009 dan risiko sebesar 0.0802, sedangkan model korelasi konstan menghasilkan kombinasi tiga saham dengan expected return sebesar 0.0009 dan risiko 0.0810. dengan nilai expected return yang sama, model markowitz memberikan risiko yang lebih kecil dibandingkan model korelasi konstan. Sehingga disimpulkan bahwa pemilihan portfolio optimal menggunakan model markowitz lebih baik dari pada model korelasi konstan untuk saham JII.
AN EMPIRICAL ANALYSIS OF THE RELATIONSHIP BETWEEN FIXED ASSETS INVESTMENT AND ECONOMIC GROWTH IN GUANGDONG PROVINCE
Authors: Xin Jian , Bao Donglan
Published: February 2024

Based on the two sets of time series data of Guangdong Provinceâ€™s GDP and fixed asset investment from 1990 to 2018, this paper establishes a VaR model, uses co-integration test, Granger causality test and other methods to conduct empirical analysis to study Guangdongâ€™s fixed asset investment The relationship between economic growth. The analysis result shows that there is no long-term equilibrium relationship between fixed asset investment and economic growth in Guangdong Province. However, fixed asset investment is the Granger reason for economic growth, that is, fixed asset investment has a one-way effect on economic growth, and it can significantly promote economic growth. Economic Growth. In addition, a standard shock to the growth rate of fixed-asset investment has a relatively large impact on GDP, which also shows that fixed-asset investment has a certain role in promoting economic growth.
ANALISIS PEMECAHAN MASALAH PADA PEMBELAJARAN MATEMATIKA DENGAN GOOGLE CLASSROOM DI MASA PANDEMI COVID 19
Authors: Muchlis Abdul , Sari Dewi Purnama
Published: February 2024

Pemecahan masalah pada pembelajaran matematika dengan google classroom dimasa pandemi covid-19 sangat penting dilakukan . Dan perkembangan teknologi telah membawa perubahan didunia pendidikan dari pembelajaran  tatap muka menjadi daring. Guru dan peserta didik dituntut untuk merespon situasi ini sebagai peningkatan kompetensi mereka. Upaya-upaya yang dapat membantu guru dan peserta didik dalam meningkatkan penguasaan geogle Classroom pembelajaran online bisa dilakukan melalui proses pelatihan dan pendampingan atau dari youtube. Tujuan penelitian ini adalah untuk menganalisa pemecahan masalah (problem solving) pada pembelajaran matematika dengan google classroom dimasa pandemi Covid-19. Berdasarkan penelitian diperoleh penggunaan google classroom mendapat respon positif sebesar 68%, Artinya persentasi secara keseluruhan tergolong dalam kriteria kuat. Ini menunjukan bahwa penggunaan google classroom dalam pembelajaran matematika mendapatkan respon yang baik sehingga dapat digunakan saat pembelajaran daring dimasa pandemi covid 19.
PERAMALAN TINGKAT MORTALITAS, KEMATIAN DAN HIDUP DENGAN MENGGUNAKAN MODEL LEE-CARTER DAN GARCH
Authors: Azis Irfani , Valentika Nina , Kusdaniyama Nunung , Sari Dewi Purnama
Published: February 2024

Penelitian Aji et.al (2019) meramalkan menggunakan linear regresi, sedangkan dalam penelitian ini, penduga parameter menggunakan penelitian Aji et.al (2019) tetapi peramalan tingkat mortalitas, kematian dan hidup yang digunakan adalah GARCH(1,1). Nilai dugaan  dengan menggunakan GARCH(1,1) untuk periode 2015-2020 adalah sebesar -16,57575290, periode 2020-2025 adalah sebesar -19,19948176, periode 2025-2030 adalah sebesar -21,91136540, periode 2030-2035 adalah sebesar -24,71140382, periode 2035-2040 adalah sebesar -27,59959701, dan periode 2040-2045 adalah sebesar -30,57594498.
ANALISIS EFEKTIFITAS PEMBATASAN PENGGUNAAN KANTONG PLASTIK DI PASAR MODERN TERHADAP PENURUNAN VOLUME SAMPAH ANORGANIK DI KOTA BOGOR
Authors: Andriyati Ani , Rohaeti Embay
Published: February 2024

Penelitian ini bertujuan memodelkan pengaruh jenis sampah anorganik, sampah organik dan sampah residu terhadap volume sampah di Kota Bogor dan mengetahui efektifitas pembatasan penggunaan kantong plastik di pasar modern terhadap penurunan sampah anorganik. Regresi linier berganda digunakan untuk memodelkan pengaruh jenis sampah terhadap volume sampah gabungan. Sementara itu, uji-t digunakan untuk mengetahui efektifitas pembatasan kantong plastik terhadap penurunan volume sampah anorganik. Model regresi yang diperoleh menunjukkan bahwa sampah anorganik memberikan kontribusi paling besar terhadap volume sampah gabungan di Kota Bogor. Berdasarkan hasil uji t diperoleh bahwa pembatasan penggunaan kantong plastik di pasar modern dalam satu tahun belum signifikan dalam menurunkan sampah anorganik Akan tetapi pemberlakuan peraturan tersebut berdampak positif dengan dihasilkannya trend penurunan persentase sampah plastik dalam sampah anorganik di Kota Bogor.
PERSEPSI RESPONDEN (DOSEN/MAHASISWA/LAINNYA) MENGENAI HUBUNGAN KINERJA DOSEN DAN EFEKTIFITAS PENDIDIKAN TEKNOLOGI INFORMASI TERHADAP DAYA SAING LULUSAN
Authors: Setiawan Agung , Erwis Fauzi , Ambiyar Ambiyar , Syah Nurhasan , Syahril Syahril
Published: February 2024

Perguruan tinggi hakekatnya sebagai wadah untuk memberikan ilmu pengetahuan kepada mahasiswa dengan harapan menghasilkan lulusan yang berkompetensi dibidangnya. Peran seorang dosen dapat menentukan lulusan yang berkompetensi dan dapat mengikuti perkembangan teknologi terkini. Selain peran seorang dosen, kemampuan dosen memberikan ilmu kepada mahasiswa sangat penting dibutuhkan mahasiswa untuk memahami dan menguasai ilmu pengetahuan. Penelitian ini menganalisis hubungan antara kinerja dosen (X1) dan efektitas pendidikan teknologi informasi (X2) dengan daya saing lulusan (Y). Hubungan antara X1, X2 dan X3 adalah rendah, sedang dan kuat, ini dapat dilihat dari uji korelasi antara X1 dan X2 sebesar (r) 0,269 atau rendah, hubungan antara X1 dengan Y sebesar (r) 0,547 atau sedang, hubungan antara X2 dengan Y sebesar (r) 0,695 atau kuat dan hubungan antara X1 dan X2 dengan Y sebesar (R) 0,745 atau kuat. Sehingga terjadi hubungan antara X1, X2 dan Y terjadi hubungan ssatu dengan lainnya, baik secara sendirisendiri maupun secara bersama-sama.
ANALISIS KEMISKINAN MULTIDIMENSI ANAK SULAWESI SELATAN MENGGUNAKAN MULTIPLE OVERLAPPING DEPRIVATION ANALYSIS
Authors: Rastantra Volandio Ardhian
Published: February 2024

Kemiskinan menjadi masalah pembangunan dalam beberapa dekade terakhir. Kelompok penduduk yang paling rentan terhadap dampak kemiskinan adalah kelompok anak-anak karena berpotensi memengaruhi tumbuh kembang dan masa depannya. Sejauh ini, kemiskinan anak diukur dengan ukuran kemiskinan rumah tangga dimana anak itu tinggal. Sedangkan kemiskinan anak memiliki karakteristik yang berbeda dengan kemiskinan rumah tangga. Selain itu, pengukuran kemiskinan moneter kurang mampu memberikan gambaran kemiskinan yang bersifat multidimensi. Tujuan penelitian ini untuk mengukur angka kemiskinan anak  secara multidimensi di Sulawesi Selatan dengan metode Multiple Overlapping Deprivation Analysis (MODA) menggunakan 5 dimensi yaitu perumahan, fasilitas, kesehatan, pendidikan, dan perlindungan anak. Hasil penelitian menunjukkan bahwa sebanyak 10,53 persen anak miskin mengalami deprivasi setidaknya pada 3 dimensi dan mengalami deprivasi terbesar pada dimensi fasilitas sebesar 35,96 persen.
PEMBENTUKAN PORTOFOLIO OPTIMAL PADA INDEKS SAHAM SYARIAH TERBARU DI PASAR MODAL INDONESIA - IDX SHARIA GROWTH (IDXSHAGROW)
Authors: Mursyidah Himmatul , Abdullah Syarif , Chasanah Sri Istiyarti Uswatun , Huda Miftahul , Ikhsan Fajri , Susilo Sidik
Published: February 2024

Seeing the needs of capital market industry players, the Indonesia Stock Exchange (IDX) developed an Islamic stock index. The newest type of sharia stock index launched by the IDX is IDX Sharia Growth (IDXSHAGROW). Stock investment requires a strategy to obtain maximum returns with minimal risk, one of which is diversification in portfolio formation. This study aims to form an optimal portfolio on the latest Islamic stock index on the Indonesian capital market, namely IDX Sharia Growth (IDXSHAGROW). The model used is the single index diversification model. The data used is for the period December 1, 2021 to. November 30, 2022 with weekly frequency. The results showed that the 30 shares that are members of IDXSHAGROW have 14 candidate shares. Furthermore, by making a cut-off, 11 stocks were included in the optimal portfolio with each proportion, namely MAPI 25.67%, KLBF 22.04%, AKRA 13.28%, UNTR 12.16%, MPMX 8, 3%, BRMS 4.4%, INCO 3.6%, LPPF 2.93%, ELSA 2.59%, AGII 2.54% and MYOR 2.48%. The optimal portfolio expected return value is 0.0017568 with a variance value of 0.00245 and a standard deviation of 0.04954 at weekly frequency. From the analysis of optimal portfolio formation in this study, the results were quite profitable for investors. This can be seen from the expected return value of the portfolio which is higher than the market value with each risk.
PENGARUH PERPUTARAN KAS DAN CURRENT RATIO (CR) TERHADAP RETURN ON ASSET (ROA) PADA PT. ULTRA JAYA MILK TBK PERIODE 2010-2020
Authors: Priyanto Aria Aji , Putri Resti Ananda
Published: February 2024

Penelitian ini bertujuan mengenali pengaruh Perputaran Kas (X1) serta CR (X2) Terhadap ROA (Y) pada PT. Ultra Jaya Milk, Tbk periode 2010- 2020. Dalam penelitian ini tata cara yang digunakan ialah kuantitatif dengan sifat asosiatif, dalam penelitian ini populasinya ialah laporan keuangan PT. Ultra Jaya Milk Tbk, serta buat sampel yang digunakan merupakan laporan arus kas, laporan laba rugi, serta laporan neraca tahun 2010- 2020. Informasi tersebut diperoleh dari Bursa Efek Indonesia serta web formal industri PT. Ultra Jaya Milk, Tbk. Dalam Penelitian ini hasil Perputaran Kas (X1) membuktikan kalau secara parsial tidak ada pengaruh terhadap Return On Asset (Y), dengan hasil yang di peroleh thitung (- 0,170) < ttabel (2,306) serta signifikansi( 0, 869)>(0, 05). Sebaliknya CR ( X2) ada pengaruh terhadap ROA (Y), dengan nila thitung sebesar( 2, 364) dan ttabel( 2, 306) serta nilai signifikansi( 0, 046) < (0, 05). Pada Perputaran Kas( X1) serta Current Ratio( X2) secara simultan membuktikan ada pengaruh terhadap Return On Asset( Y), nilai Fhitung ialah( 5, 081) >Ftabel( 4, 26) dengan nilai signifikansinya( 0, 038)<( 0, 05). Kata Kunci : Perputaran Kas, Current Ratio (CR) dan Return On Asset (ROA).
PENGARUH KEMAMPUAN BELAJAR SISWA DAN KONDISI LINGKUNGAN BELAJAR TERHADAP MOTIVASI BELAJAR SISWA DI SMK BINA HARAPAN CISEENG, BOGOR
Authors: Indraswari Tutri , Lestiyadi Ayu Puspa , Dewi Kartika Sari
Published: February 2024

Penelitian yang dikerjakan oleh penulis ini mempunyai maksud untuk mencari bagaimana Pengaruh Kemampuan Belajar Siswa dan Kondisi Lingkungan Belajar terhadap Motivasi Belajar Siswa di SMK Bina Harapan Ciseeng, Bogor. Metode yang dilakukan adalah deskriptif kuantitatif dan mengambil data dengan menyebarkan kuesioner kepada siswa SMK Bina Harapan. Sampel yang digunakan adalah siswa SMK Bina Harapan kelas XI jurusan akuntansi sebanyak 3 kelas yang berjumlah 105 siswa. Asumsi klasik digunakan untuk menganalisa data, dengan metode linear berganda serta bantuan software statistik SPSS. Hasil uji hipotesis dari penelitian ini yaitu Kemampuan Belajar berpengaruh positif terhadap Motivasi Belajar Siswa di SMK Bina Harapan Ciseeng, hasil perhitungan diperoleh nilai thitung > ttabel (2,338 > 1,659) dan sig < 0,05 (0,036 < 0,05). Lingkungan Belajar berpengaruh positif terhadap Motivasi Belajar Siswa di SMK Bina Harapan Ciseeng, hasil perhitungan diperoleh thitung > ttabel (10,523 > 1,689) serta sig < 0,05 (0,000 < 0,05). â€Kemampuan Belajar Siswa dan Kondisi Lingkungan Belajar secara simultan berpengaruh signifikan terhadap Motivasi Belajar Siswa di SMK Bina Harapan Ciseengâ€, nilai Fhitung sebesar 55,368, nilai probabilitas (sig) = 0,000. Nilai Fhitung 55,368 > Ftabel 3,09 serta nilai signifikan < nilai probabilitas sebesar 0,05 (0,000 < 0,05). Kata Kunci : Kemampuan Belajar Siswa, Kondisi Lingkungan Belajar dan Motivasi Belajar Siswa
CORPORATEUSOCIALURESPONSIBILITYOSEBAGAIPVARIABEL MODERASIHPENGARUHKPROFITABILITASUTERHADAPONILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUROYANGOTERDAFTAR DIHBURSAOEFEKKINDONESIA
Authors: Hariyanty Ananda Sukma Ning , Purwanto Eko
Published: February 2024

Tujuan pada riset ini ialah guna mendapatkan informasi serta melakukan penganalisis pengaruh variabel profitabilitas, nilai perusahaan serta moderasi corporate social responsibility terhadapunilaimperusahaanymanufaktur di Bursa Efek Indonesia (BEI). Populasippada riset inilyaitu semua perusahaankmanufakturodipBEIytahun 2017 - 2019. Metode penelitian secara kuantitatif dengan menguji sebanyak 48 sampel perusahaan manufaktur, dengan menggunakan analasisis regresi moderasi ditemukan hasil penelitian yang menerangkan variabel profitabilitas memberikan pengaruh terhadap nilai perusahaan, dan corporateusocial responsibility dapat memoderasi pengaruh profitabilitas terhadap nilai perusahaan.Kata Kunciy: Profitabilitas, Nilai Perusahaan, CorporateoSocial Responsibility
PENGARUH DEWAN KOMISARIS DAN DEWAN DIREKSI TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL PERUSAHAAN TELEKOMUNIKASI DI INDONESIA
Authors: Anismadiyah Vega
Published: February 2024

Penelitian ini dilakukan untuk menemukan ada atau tidaknya pengaruh Dewan Komisaris dan Dewan Direksi terhadap Pengungkapan Modal Intelektual Perusahaan Telekomunikasi di Indonesia. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif deskriptif dengan menggunakan sampel lima perusahaan Telekomunikasi di tanah air yang terdaftar di Bursa Efek Indonesia. Data yang digunakan diambil dari Laporan Tahunan Perusahaan sejak tahun 2016 sampai dengan tahun 2020. Penelitian ini menggunakan analisis regresi, uji asumsi klasik, uji hipotesis dan uji koefisien determinasi. Hasil penelitian ini menunjukkan bahwa Dewan Komisaris dan Dewan Direksi secara simultan berpengaruh terhadap Pengungkapan Modal Intelektual Perusahaan Telekomunikasi di Indonesia. Hal ini diketahui dengan membandingkan nilai Fhitung yaitu sebesar 7,44355 dengan nilai Ftabel sebesar 2,93736, serta dengan melihat nilai signifikansinya yaitu 0,003396 yang lebih kecil dari 0,05. Dari hasil uji t dapat diketahui bahwa nilai thitung Dewan Komisaris adalah sebesar 3,817105 dengan signifikansi 0,0009 dan nilai statistik thitung Dewan Direksi adalah sebesar 0,885623 dan signifikansi 0,3854. Nilai ttabel diketahui sebesar 1,708, sehingga dapat dinyatakan bahwa Dewan Komisaris berpengaruh terhadap Pengungkapan Modal Intelektual sementara Dewan Direksi tidak berpengaruh terhadap Pengungkapan Modal Intelektual.Kata Kunci : Dewan Komisaris, Dewan Direksi, Pengungkapan Modal Intelektual