Dinasti International Journal of Economics, Finance & Accounting

Optimizing the Implementation of Good Corporate Governance in Strengthening the Influence of Tax Planning and Investment Opportunity Set on Firm Value

2025-04-14T10:32:52+00:00

The purpose of this study is to examine the optimization of good corporate governance on tax planning and investment opportunity set toward firm value. Tax planning (X1) and investment opportunity set (X2) are the independent variables in this study, while firm size (Y) are the dependent variables and good corporate governance (Z) are the moderation variables. The data used in this research is derived from companies listed in the LQ45 index, with a sample of 24 companies listed on the BEI from 2019-2023. Descriptive and verification analysis methods were used to determine the development and influence of variables both partially and simultaneously. The data was collected from financial statement, documents, books, and internet media. The results of the partial test using the t-test show that the tax planning (X1) variable has no significant effect on firm value (Y), while investment opportunity set significantly affects firm value (Y). Additionally, good corporate governance does not strengthen the effect of tax planning on firm value, while good corporate governance strengthens the effect of investment opportunity set on firm value. However, through the F-test, good corporate governance significantly strengthens the effect of both tax planning and investment opportunity set on firm value (Y) simultaneously.

The Effect of Human Resources Competence, Internal Audit and Information Technology Utilization on the Quality of Financial Statements in Public Service Agency Hospitals

2025-04-14T10:35:36+00:00

This study aims to examine the effect of human resource competence (HR), information technology utilization, and internal audit on the quality of financial statements in Public Service Agency Hospitals (BLU Hospitals). This study uses a quantitative approach with multiple linear regression analysis, involving financial statement data from 13 BLU hospitals located in Jakarta, Tangerang, and Bogor in 2022. Independent variables include HR competencies, information technology utilization, and internal audit, while control variables include age, length of service, education, and gender. The results showed that HR competence has a positive and significant effect on the quality of financial statements, especially in terms of timeliness of submission and reliability of the information presented. The use of information technology has a significant effect on the efficiency and accuracy of the financial reporting process, which supports increased transparency. Internal audit significantly affects the quality of financial statements by ensuring compliance with regulations, the effectiveness of the internal control system, and the minimization of material errors. Control variables, such as education and length of service, showed a moderate relationship to financial statement quality, but were not dominant compared to the main variables. This study makes a practical contribution by suggesting continuous training programs to improve HR competencies, adoption of more sophisticated financial information systems, and strengthening the internal audit function.

The Influence of Debt Policy, Profitability and Firm Size on Firm Value with Free Cash Flow as a Moderating Variable on the Kompas100 Index on the Indonesian Stock Exchange 2019-2023

2025-04-16T10:04:32+00:00

This study aims to identify factors that influence firm value, such as debt policy, profitability, and firm size, with free cash flow as a moderating variable. The indicators in this study, namely firm value is proxied by Tobin's Q, debt policy is proxied by Debt to Equity Ratio (DER), profitability is proxied by Return on Asset (ROA), Firm Size, and Free Cash Flow (FCF). The population in this study were Kompas100 Index companies on the Indonesia Stock Exchange for five years (2019-2023), which were 100 companies. This study is quantitative. The data collection technique used purposive sampling. Based on this, 22 samples with 110 observations were obtained. The data analysis technique used panel data regression analysis and Moderate Regression Analysis (MRA) with Eviews 13 software. The results showed that debt policy had no significant effect on firm value, profitability had a positive effect on firm value, and firm size had a negative effect on firm value. Free cash flow can moderate the relationship between profitability and firm value, but cannot moderate the effect of debt policy and firm size on firm value.

Analysis of the Influence of Sustainability Reporting on Company Market Performance

2025-04-16T10:14:53+00:00

This study aims to analyze the impact of economic, environmental, and social performance disclosures in sustainability reports on market performance in the food and beverage sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Using an explanatory research method, the data were analyzed through a multiple linear regression approach. The independent variables include economic, environmental, and social performance disclosure indices measured based on GRI 2021 standards, while market performance is proxied by the Tobin's Q ratio. The results indicate that, simultaneously, economic, environmental, and social performance disclosures do not significantly affect market performance. These findings differ from previous studies, possibly due to the unique characteristics of the food and beverage sector, which primarily produces consumer staples where factors such as consumer perception and economic conditions are more dominant. This study is expected to provide insights for companies, investors, and policymakers on the importance of considering sustainability factors in business strategies and their implications for market outcomes.

The Impact of Digitalization on Women's Employment Participation in Indonesia: A Binary Logistic Regression Analysis

2025-02-24T10:39:30+00:00

Women's employment in Indonesia has shown a substantial increase in recent years.
Women's participation in the workforce in Indonesia continues to grow, although there is still
a significant gap compared to men. This is driven by various factors such as digitalization,
increased access to education, and policies that support women's involvement in the world of
work. This study aims to identify and analyze the factors that most affect women's participation
in the world of work in Indonesia. Using secondary data from the 2023 National Labor Force
Survey (Sakernas) with individual observations, the publication of BPS Economic Growth, the
website of the Indonesian Digital Society Index, was analyzed using binary logistic regression.
The results of the study show that education, work experience, regional classification, and
economic growth have a significant positive effect on working women while marital status, job
training, and the Indonesian Digital Society Index have a significant negative effect on working
women. This research shows the importance of a holistic approach to women's empowerment
in the world of work, which includes increasing access to education and training, creating a
supportive work environment, and utilizing technology to open up wider job opportunities for
Indonesian women.

The Influence of Audit Quality, Public Accounting Firm Size and Tax Planning on Earnings Management

2025-04-16T12:01:22+00:00

This research aims to examine the influence of Audit Quality, Accounting Firm Size, Tax Planning on Profit Management. This quantitative research uses the transportation services sub-sector. Secondary research data was taken from companies listed on the Indonesia Stock Exchange for the 2018-2023 period using a purposive sampling technique. The influence of audit quality uses two measurement indicators, namely audit fees and audit industry specialization, for measuring KAP size using the number of auditors, then for measuring Tax Planning using Book Tax Difference and for measuring Profit Management using Discretionary Accrual. The analysis techniques used in this research are descriptive statistical analysis, classical assumption testing and Multiple Linear Regression to test the influence of audit quality, Accounting Firm Size, tax planning on earnings management. The research results show that audit quality with the audit fee indicator has no effect on earnings management, audit quality with the industry specialization indicator has a significant negative effect, Accounting Firm Size has a significant negative effect on earnings management, tax planning has no effect on earnings management and audit quality, Acounting Firm Size, Tax Planning influence earnings management.

The Influence of Forced Distribution Rating System (FDRS) on Job Performance : The Mediation Role of Effort , Stress , Procedural Justice, and Distributive Justice Empirical Study on Employees at Bank Indonesia Head Office

2025-04-16T10:28:16+00:00

Job performance considered important for organizational effectiveness and can be optimized through well-designed and implemented performance appraisals to motivate employees. One of the measurement models is Forced Distribution Rating System (FDRS). The main objective of this study was to assess the effect of FDRS on job performance mediated by effort , stress , procedural justice , and distributive justice. The research data were obtained from 380 respondents through online and offline questionnaires that had undergone initial cleansing and filtering, analyzed using Covariance-Based Structural Equation Modeling (CBSEM) with the Confirmatory Factor Analysis (CFA) method using the LISREL 8.8 application . The test results showed that the Forced Distribution Rating System (FDRS) had a significant positive effect on effort (H1), procedural justice (H3), and distributive justice (H4). Effort was shown to have a significant effect on job performance (H5), while procedural justice (H7) and distributive justice (H8) also had a strong positive relationship with job performance . Effort significantly mediated the relationship between FDRS and job performance (H9), while procedural justice (H11) and distributive justice (H12) were also important mediators. In contrast, FDRS has no significant effect on stress (H2), and stress does not mediate the relationship between FDRS and job performance (H10). These findings underscore the importance of a justice-based approach in implementing an evaluation system such as FDRS to support optimal employee performance.

The Effect of Entrepreneurial Education on Business Performance Through Business Collaboration as a Variable of Meditating International Business Management Students of Ciputra University Surabaya

2025-04-16T12:21:34+00:00

Reiterating on a research done by the Ministry of Industry, in 2023, Indonesia has maintained an entrepreneurship proportion of just 3.47% inclusive of the entire population, and this is grossly low compared to the 10-14% mark set by developed nations. There are a multitude of reasons which contribute to low amounts of entrepreneurial education, some basic ones are skilled human resources deficiency, lack of the curriculum, etc. Hypothetically, if a correlation exists between excellent entrepreneurs and entrepreneurial education, then the relevance and role of business partnership cannot be overlooked, especially considering the challenges faced for which business partnership acts as a solution. This research was conducted using a quantitative approach in conjunction with purposive sampling as a non probability sampling strategy. An online survey was created to gather data on 181 participants considering the data collection method. In SmartPLS 4.0, Structural Equation Modeling (SEM) is used as a data analysis method in this study. The results indicate that entrepreneurial education has a positive and significant effect on business collaboration and business performance, while business collaboration has a positive and significant impact on business performance. This study indicates that business collaboration mediates the relation between entrepreneurial education and business performance.

Liquidity, Profitability, and Cash Holding on Firm Value in the Bank Sub-Industry

2025-04-16T12:36:03+00:00

This study aims to analyze the effect of Liquidity, Profitability, and Cash Holding on Firm Value in the banking sub-industry listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. Independent variables in this study include Liquidity as measured by Loan to Deposit Ratio (LDR), Profitability as measured by Return on Equity (ROE), and Cash Holding as measured by Cash & Cash Equivalents to Total Assets. Meanwhile, Firm Value as the dependent variable is measured by Tobin's Q ratio. The research method used is a quantitative approach with secondary data obtained from the financial statements of banking companies listed on the IDX during the study period. The data analysis technique used is panel data regression with statistical software to test the relationship between variables. The results showed that Liquidity has an insignificant positive effect on Firm Value. Profitability also has an insignificant positive effect on Firm Value, which indicates that an increase in company profits has an impact on increasing investor confidence. Meanwhile, Cash Holding has a significant positive effect on Firm Value, which indicates that companies that hold large amounts of cash tend to have lower firm value, because investors prefer companies that allocate their cash for productive investment.

The Effect of Character, Capacity, and Collateral on Causing Non-Perfoming Loans in Banking in Indonesia

2025-04-16T22:23:58+00:00

This research seeks to analyze, identify, and assess the impact of character, capacity, and collateral on the factors leading to non-performing loans in the city of Cirebon, using banks as the analytical unit. A non-performing loan refers to credit that is overdue for a specific duration, typically exceeding 90 or 180 days. Such loans arise when the borrower fails to meet their repayment obligations as per the terms agreed upon by both parties. Non-performing loan denotes a situation where a client is unable to settle their debts with the bank punctually. This study employs a quantitative approach to select the sample, which consists of 48 bank employees in Cirebon, analyzed through classical assumption methods to test the research hypothesis. The statistical analysis indicates that the character variable significantly influences the incidence of non-performing loans, the capacity variable has a notable influence on the occurrence of non-performing loans, and the collateral variable also significantly impacts the occurrence of non-performing loans.

The Impact of ESG Ratings on Stock Price and Volatility: Evidence from LQ45, FTSE KLCI, and FTSE STI

2025-04-16T22:25:47+00:00

This study examines the impact of environmental, social, and governance (ESG) performance on stock returns and volatility in Southeast Asia, focusing on the LQ45 (Indonesia), FTSE KLCI (Malaysia), and FTSE STI (Singapore) indices from 2010 to 2022. Using composite ESG scores and individual E, S, and G scores, the research evaluates corporate sustainability performance and employs regression models to analyze their relationships with stock returns and volatility. The findings indicate that a higher combined ESG score is generally associated with lower stock returns and reduced volatility across the region. Among the individual ESG components, both environmental (E) and social (S) scores negatively impact stock returns, while the environmental (E) score also significantly reduces stock volatility. Governance (G) scores, however, show no significant effect on either returns or volatility. The study further explores how firm size and borrowing levels influence these relationships. For large firms, a higher ESG score boosts stock returns but lowers volatility. In contrast, smaller firms experience declines in both returns and volatility with increased ESG performance. When considering borrowing levels, firms with low debt benefit from higher ESG scores, which positively affect returns and modestly reduce volatility. Conversely, highly leveraged firms see decreased returns and increased volatility with higher ESG scores. These results underscore the nuanced relationship between ESG performance and financial outcomes in Southeast Asia, highlighting the importance of firm-specific characteristics. The study provides valuable insights for investors and corporate managers navigating the growing emphasis on sustainability in these emerging markets.

Analysis of Gen Z Preferences Towards Digital Payment Qris for Motorcycle Parking Fees

2025-04-16T22:27:36+00:00

In recent years, digital payments have transformed the way people manage financial transactions, including for small-scale payments such as motorcycle parking fees. This study investigates the preferences of Generation Z towards using QRIS (Quick Response Code Indonesian Standard) for motorcycle parking fees. This article discusses a study that analyzes the adoption of QRIS (Quick Response Code Indonesian Standard) payments among Generation Z in the motorcycle parking fee sector on the island of Java. The research method used is a survey with a questionnaire, and data processing employs the Rasch Model, a theory of item response that describes the relationship between respondents' abilities and the difficulty level of the items. The research results indicate that performance expectations and social support significantly influence Generation Z's decision to adopt QRIS, while the main challenges faced are related to personal data security and internet network infrastructure. QRIS is considered a practical and efficient payment solution that helps address cash issues in situations like parking payments. The research is limited to Gen Z preferences, QRIS payment methods, and specific areas, so the results may not be representative of the broader population. Respondent bias and limited access to technology and data also affect outcomes. This research examines how QRIS can bolster the digital economy during challenging times by promoting financial inclusion and supporting small to medium-sized businesses. It offers valuable insights for stakeholders to enhance QRIS adoption and address these challenges.

Effects of Omnichannel Marketing, Product Quality and Customer Engagement on Uniqlo Customer Loyalty

2025-04-16T22:29:05+00:00

The fashion retail industry in Indonesia is experiencing rapid growth, mainly driven by lifestyle changes and the development of digital technology. However, the COVID-19 pandemic has had a huge negative impact on this sector. A decline in sales occurred due to social restrictions and the shift of consumers to online shopping. To survive, many retail companies, including fashion industry players, adopted an omnichannel strategy that integrates online and offline sales. With a combination of physical stores, e-commerce platforms, and strong promotional strategies on social media, it is expected to reach more consumers and increase customer loyalty. In addition, high product quality and good customer engagement is one of the supporting factors in building customer loyalty. Uniqlo, being a Japanese appareal brand that is quite successful in Indonesia. Moreover, it was able to survive amid the COVID-19 pandemic that hit at that time. Through empirical testing and data analysis, this study aims to prove the positive and significant influence between Omnichannel Marketing, Product Quality, and Customer Engagement with Customer Loyalty on Uniqlo clothing products. Testing was carried out using quantitative methods to analyze all existing variables and sampling techniques using purposive sampling techniques. The respondents totaled 102 people. Primary data was collected through an online questionnaire (Google Form) for one month. Data analysis using multiple linear regression with the help of SPSS software version 30 of 2024. The results of this study indicate that Omnichannel Marketing, Product Quality and Customer Engagement have a positive influence on Customer Loyalty. With these positive significance results and understanding the relationship between these factors is expected to provide insight for companies to develop more effective marketing strategies and increase market share.

The Effect of Green Intellectual Capital, Green Accounting and Company Size on the Financial Performance of Food and Beverage Sector Industry Listed on IDX for the Period 2020-2023

2025-03-14T08:30:58+00:00

This research aims to analyze the influence of green intellectual capital, green accounting and company size on the financial performance of the food and beverage industry during the 2020-2023 period. As awareness of the importance of sustainability increases, companies in this industry need to integrate environmentally friendly practices into their operations. The research employs a quantitative analysis method, utilizing data from the food and beverage industry companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, comprising a total of 18 samples. The sampling technique applied is purposive sampling, and the analysis is conducted using EViews version 12. So this research shows that green Intellectual Capital and Green Accounting have a significant positive influence on financial performance, while company size also helps improve financial performance. It is hoped that these findings will provide insight for company management to implement sustainable strategies to improve financial performance.

The Influence of Environmental Costs, Implementation of Good Corporate Governance and Current Ratio on the Financial Performance of Industrial Companies Listed on the Bei For the 2020-2023 Period

2025-03-17T06:14:27+00:00

This research analyzes the influence of environmental costs, implementation of good corporate governance (GCG), and current ratio on the financial performance of industrial companies listed on the IDX for the 2020-2023 period. Independent variables include environmental costs, institutional ownership, managerial ownership, and current ratio, while financial performance is measured by Return on Assets (ROA). The results of the analysis show that environmental costs and current ratio have a positive and significant effect on financial performance. On the other hand, institutional ownership and managerial ownership as indicators of GCG do not have a significant effect. These findings underscore the importance of environmental and liquidity management in improving corporate financial performance.

The Effect of Profitability and Sales Growth on Tax Avoidance With Profit Management as a Moderating Variable in Food & Beverage Companies Listed on the Indonesia Stock Exchange

2025-04-17T11:53:56+00:00

This study aims to examine whether profitability and sales growth have an impact on tax avoidance, with earnings management as a moderating variable in the food & beverage sector companies listed on the Indonesia Stock Exchange. The study uses a sample of 12 food & beverage companies listed on the Indonesia Stock Exchange for the period 2014-2023. The purposive sampling technique was applied, and multiple regression analysis was used to test the hypotheses. Data were analyzed using Eviews 13 software to identify the research model and discuss the results. The findings indicate that sales growth significantly affects tax avoidance, while profitability and earnings management have a significant impact on tax avoidance. Furthermore, the interaction between sales growth and earnings management also significantly affects tax avoidance. Based on these findings, companies should pay close attention to earnings management to avoid excessive tax avoidance practices, especially with rapid sales growth. On the other hand, these results suggest that stricter tax policies and more intense supervision by the government can limit companies' ability to engage in tax avoidance.

The Impact of Restaurant Tax Contribution on Regional Tax and Strategies to Achieve Restaurant Tax Targets in Bekasi City (Case Study at the Regional Revenue Agency of Bekasi City)

2025-04-17T11:56:15+00:00

This study aims to analyze the contribution of restaurant taxes to regional tax revenue and strategies to achieve restaurant tax targets in Bekasi City, referencing Law No. 1 of 2022 on Financial Relations Between the Central and Regional Governments. The research emphasizes increasing Local Own-Source Revenue (PAD) through regional taxes, specifically restaurant taxes. Using a quantitative approach with multiple regression analysis, the study evaluates the impact of external and internal variables such as tax extensification, tax collection, and technological innovation on restaurant tax revenue. The findings indicate that technological innovation and tax collection significantly influence regional tax revenue, with a coefficient of determination (R²) of 92.18%. While tax extensification does not show a significant individual effect, collectively, these variables explain most of the variation in regional tax revenue. The study identifies gaps in understanding the factors affecting restaurant tax target achievement and the need for more effective tax management strategies. Recommendations for local governments include enhancing technology use in tax administration and strengthening the tax collection system to improve taxpayer compliance. This research contributes to the development of more effective and efficient tax policies to support local economic growth in Bekasi City.

Financial Management Behavior of The Millennial Generation in Tourism Industry at Lon Malang Beach in Sampang

2025-04-17T11:58:30+00:00

The objective of this current research is to analyze personal financial behavior in the context of tourism in Lon Malang Beach. The current research attempts to assess to what extent personal financial behavior, financial self-efficacy, and locus of control, and the moderating influence of financial knowledge, affect individual financial behavior. The current research utilizes quantitative methodology; data is collected through field surveys and through purposive sampling on millennials who visit Lon Malang Beach. The analytical procedure is in several steps, including testing for validity, testing for reliability, and Moderate Regression Analysis (MRA). The findings of the study demonstrate that a person's financial management is positively impacted by their financial attitudes.. In addition, financial knowladge enhances financial attitudes and positively influences behavior. Furthermore, these results show that financial self-efficacy and locus of control affect how people handle their financial behavior. Building behavioral theories for individual financial management in the travel and tourist sector, particularly in Sampang, may benefit from this study.

The Influence of Training and Work Discipline on Employee Performance at PT. Paraduta Servis Indonesia

2025-04-17T12:08:30+00:00

This study aims to analyze the effect of training and work discipline on employee performance at PT. Paraduta Servis Indonesia. Quality human resources are the main factor in the success of a company, so good training and implementation of work discipline are needed to improve employee performance. The research method used is quantitative research with an associative approach. The sample of this study was all employees of PT. Paraduta Servis Indonesia, totaling 45 people, with a saturated sample technique. Data collection was carried out through questionnaires distributed to respondents. The data obtained were analyzed using simple linear regression and hypothesis testing with the help of SPSS software version 26. The results of the study showed that work training and work discipline had a significant effect on employee performance. Training provided systematically improves employee skills and knowledge, while good work discipline reflects employee responsibility in carrying out their duties. The findings of this study are expected to contribute to companies in designing training strategies and managing work discipline to improve employee performance. In addition, this study can also be a reference for further research in the field of human resource management.

The Influence of the Service Marketing Mix on the Purchase Decision of Feb Uki Services With Social Media as a Variable Moderation on Promotions

2025-04-17T12:10:13+00:00

This study aims to investigate the influence of the service marketing mix on purchase decisions at the Faculty of Economics and Business at UKI, with social media as a moderation variable in promotion. Data were collected through surveys of students selecting programs at the faculty. Hypothesis testing results indicate that product, price, place, physical evidence, and administrative processes do not significantly influence purchase decisions. However, promotion and personal factors significantly affect purchase decisions, with promotion showing a significant positive path coefficient. Furthermore, social media, as a moderation variable in promotion, also significantly influences purchase decisions. The implications of these findings underscore the need for marketing strategies focused on promotion through social media to enhance attractiveness and positive influence on prospective students at FEB UKI. This study contributes to understanding the dynamics of service marketing in higher education contexts, utilizing social media as a primary tool to achieve marketing objectives.

Use of Social Media in BSI Marketing Smart Agent BSI KC Palangkaraya Diponegoro Palangkaraya City Region

2025-04-18T02:52:03+00:00

BSI Smart Agent is a solution to enhance the accessibility of banking services, particularly for communities living in remote areas or far from bank branches and ATMs. The potential of BSI Smart Agent in PalangkaRaya is significant, given its vast area of 2,853.00 km² and the need for inclusive financial services. This study aims to examine the utilization of social media in marketing BSI Smart Agent and to identify the challenges in optimizing this marketing strategy. A qualitative method with a field research approach was used, and data were collected through observation and in-depth interviews. Sampling was conducted using purposive sampling, involving BSI KC Palangka Raya Diponegoro employees, including the Branch Operation and Service Manager and RSE Digital. The results showed that BSI KC Palangka Raya uses WhatsApp Status on employees’ accounts and official social media platforms like Instagram and Facebook to market BSI Smart Agent. However, social media marketing challenges include fraud and customer misunderstandings. Therefore, BSI KC Palangka Raya prioritizes face-to-face interactions to ensure clear communication and build customer trust.

Between Motivation, Competency, And Organizational Culture: Will it Still Affecting Employee Performance If Career Development Act as Moderator?

2025-04-17T12:12:13+00:00

This study aimed to examine the factors affecting employee performance, with career development as a moderating variable. Conducted at the Regional Office of the Directorate General of Customs and Excise (Kanwil DJBC) in Aceh, the research focused on a setting with similar phenomena. A quantitative approach was employed, and data from 116 employees were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings revealed that organizational culture significantly influences job performance, with a coefficient of 0.423 and a p-value of 0.002. In contrast, motivation (coefficient: 0.174, p-value: 0.215) and competence (coefficient: 0.136, p-value: 0.310) did not show significant effects. Additionally, career development did not moderate the relationship between the independent variables and job performance (coefficient: 0.089, p-value: 0.482). The results emphasize the critical role of organizational culture in enhancing employee performance and suggest the need for a more structured career development framework to further support workforce effectiveness.

Determinants of Firm Value with Financial Performance as a Mediating Variable on the LQ 45 Index 2020-2023

2025-04-16T12:44:14+00:00

This study examines the effect of intellectual capital, which includes human capital (VAHU), structural capital (STVA) and relational capital (VACA), on firm value (PBV), with financial performance (ROA) as the mediating variable. The population of this study consists of companies listed in the LQ45 index during the period 2020-2023. A total of 160 companies were selected as the sample using the purposive sampling method. The results show that human capital, structural capital and relational capital partially have a positive and significant effect on financial performance. Further tests show that structural capital has a positive and significant effect on firm value, while human and relational capital have a positive but insignificant effect. Financial performance mediates the relationship between human, structural and relational capital positively and significantly on firm value. In this research, the leverage variable (DER) and firm size are also used as control variables and the results obtained show that leverage has a positive and significant effect on firm value, while firm size has a negative effect on firm value.

The Effect of Environmental, Social, and Governance on Financial Performance of Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX)

2025-04-21T12:24:13+00:00

This study investigates the simultaneous impact of Environmental, Social, and Governance (ESG) variables on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. A 2020 survey by Globescan and the Global Reporting Initiative (GRI) revealed a significant rise in public trust regarding sustainability report disclosures, with Indonesia ranking first among 27 countries at 81%. Despite this, Indonesia's ESG implementation shows weaknesses in social and environmental responsibility, as reflected in the 2021 Environmental Performance Index (EPI), where Indonesia ranked 22nd out of 25 Asia-Pacific countries in environmental sustainability. This quantitative study utilized documentation techniques and secondary data from the IDX, focusing on 79 companies, with 11 ma.nufacturing firms as the sample. The findings indicate that ESG factors positively affect financial performance, with a significant (Sig) value of 0.000. However, the environmental aspect alone does not significantly impact financial performance (Sig 0.151). In contrast, both social and governance factors show a strong positive effect on financial performance, each with a Sig value of 0.000. These results highlight the importance of social and governance practices in enhancing corporate financial outcomes.

Dynamics of Demand and Supply: Factors that Influence Modern Markets

2025-04-23T06:32:35+00:00

Demand and supply are two fundamental concepts in economics that determine market equilibrium. In modern markets, the dynamics of demand and supply are not only influenced by classical factors such as prices of goods and consumer income, but also by external factors such as technological developments, changes in consumption trends, government policies, and global economic conditions. Digitalization and e-commerce have changed people's consumption patterns, allowing for increased demand for technology-based goods and services. In addition, social factors, such as changes in lifestyle and consumer preferences, also influence demand patterns. From the supply side, production innovation, supply chain efficiency, and the availability of raw materials are the main factors that determine the amount of goods offered on the market. Economic instability, such as inflation and recession, also affects people's purchasing power and companies' production strategies. Government intervention, through fiscal and monetary policies, has a significant impact on the stability of demand and supply in a country. By understanding the factors that influence these dynamics, business actors and policy makers can make more informed decisions in responding to market changes. Therefore, a comprehensive analysis of the aspects of demand and supply is very important in ensuring sustainable economic balance in the modern era.

The Effect of Training and Work Discipline on Employee Work Productivity at Pt Surya Toto Indonesia

2025-04-23T06:36:06+00:00

This study aims to examine and analyze the influence of training and work discipline on work productivity.The method in collecting data in this study was conducted by distributing questionnaires to 89 employees of PT. Surya Toto Indonesia. The research method used is quantitative method which is associative by using primary data.The result of study indicate that training has a positive and significant effect on work productivity with t count values of 3.053 > 1.98 and significant 0,003 < 0,05, work discipline has a positive and significant effect on work productivity with a value of t count of 3.466 > 1.98 and significant 0,001 < 0,05. Together training and work discipline have a positive and significant effect on work productivity with an F value of 24.997 > 3.10 and a significant value 0,000 < 0,05.

The Effect of Leverage and Capital Intensity on Tax Avoidance With Profitability as a Moderating Variable (Empirical Study on Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange in 2018-2022)

2025-04-23T06:40:29+00:00

This study aims to analyze the effect of leverage and capital intensity on tax avoidance with profitability as a moderating variable in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The population of this study includes all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Samples were taken using a purposive sampling method with certain criteria, during the study period. Based on the established criteria for the use of panel data, the number of data that can be processed is 100 data. The analysis method used is panel data regression with a fixed effect model approach processed using Eviews 12. The results of the study show that: (1) Leverage has a positive effect on Tax Avoidance; (2) Capital Intensity also has a positive effect on Tax Avoidance. (3) Profitability is a moderating variable (Pure Moderation) Where profitability is able to moderate the effect of Leverage on Tax Avoidance; (4) Profitability is a moderating variable (Pure Moderation) where profitability is able to moderate the influence of Capital Intensity on Tax Evasion.

The Influence of Intellectual Capital on Financial Performance

2025-04-23T07:17:57+00:00

This research aims to obtain observational evidence of the efficiency of capital used, efficiency of human resources, and efficiency of structural capital on financial performance. The independent variables of this research are efficiency of capital used, efficiency of human resources, and efficiency of structural capital, while the independent variable is financial performance. Fabricating companies recorded on the Indonesia Stock Excxhange from 2021-2023 are the populace used in this research. There were 29 tests that met the criteria using the purposive testing method. The model used in this investigate is Microsoft Excel program, and is then handled using the E-views 10 program. The findings from this research are that capital used, human resource efficiency, and structural capital efficiency simultaneously have a significant effect on financial performance. To a large extent, financial performance is significantly influenced by human resource efficiency and structural capital efficiency factors. However, financial performance is not significantly influenced by capital efficiency.

The Influence of Financial Technology Payment, Financial Knowledge, and Income on Financial Management Behavior (Case Study: College Students in Subang)

2025-03-05T23:43:59+00:00

This study aims to analyze the influence of financial technology payment, financial knowledge, and income on the financial management behavior of college students in Subang. The research employs a quantitative method with a descriptive and verificative approach. Data were collected through questionnaires distributed to 100 active college students studying in Subang who utilize financial technology payment in their financial activities. A purposive sampling technique was used to select respondents from various higher education institutions in Subang. Data analysis was conducted using SPSS software to test the validity and reliability of the research instruments and to analyze the relationships between variables. The results indicate that financial technology payment, financial knowledge, and income have a positive and significant impact on college students’ financial management behavior in Subang. However, this study has certain limitations, particularly in the scope of criteria for the financial knowledge variable. Future researchers are encouraged to expand the study beyond college students, incorporate gender diversity, and broaden the scope of variables, especially in terms of financial knowledge aspects.

The Influence of Financial Literacy and Brand Image on Online Shopping Consumptive Behavior on TikTok Platform with Purchase Decision as a Mediator

2025-04-24T06:54:33+00:00

This study aims to examine the influence of financial literacy and brand image on consumptive behavior in TikTok Shop, with purchase decision as a mediating variable. This research employs a quantitative approach using a correlational design with Structural Equation Modeling (SEM) analysis, utilizing Smart PLS version 3.0 software. Data collection was conducted through questionnaires. The sample consisted of 113 students from Universitas Muhammadiyah Surakarta who actively use TikTok Shop. The findings indicate that financial literacy and brand image significantly influence consumptive behavior. However, financial literacy does not affect purchase decision as a mediator, whereas brand image has a significant impact on purchase decision.

The Influence of Digital Marketing and Consumer Behavior on Purchase Decisions at Mega Akbar Regency Housing

2025-04-24T05:55:44+00:00

In today's digital era, marketing strategies in the property industry have undergone significant changes. Digital marketing has become a primary tool for developers to reach potential buyers more easily and widely. However, besides digital marketing strategies, consumer behavior also plays a crucial role in determining home purchase decisions. Buying property is a major decision influenced by various factors, such as psychological, social, economic, and personal experiences. This study aims to determine the extent of the influence of digital marketing and consumer behavior on home purchase decisions at Mega Akbar Regency Housing. Using a quantitative method, this research involves 70 respondents who have completed a questionnaire. The collected data is then analyzed using various statistical tests, including multiple linear regression, correlation, and significance tests with the help of SPSS. The results indicate that digital marketing and consumer behavior significantly influence purchase decisions. However, consumer behavior has a more dominant influence compared to digital marketing. This means that while digital marketing strategies are highly effective in attracting potential buyers' attention, psychological factors, recommendations from others, and how consumers search for and compare information play a more decisive role in their final decision to purchase a home.

How do Accessibility and Environmental Factors Influence Land Values? a Hedonic Price Analysis

2025-04-24T06:07:59+00:00

Land is the basis for infrastructure and agriculture and is crucial to economic growth. The factors influencing land prices, in Magelang Regency, Indonesia, are investigated in this study. This study examines the effects of land productivity, land area, environmental conditions, and distance to major infrastructure (village center, trade area, and city center) on land value using a hedonic price model. The results indicate that while land area and distance to the center city does not have a statistically significant impact on land prices, land productivity, other accessibility, and environmental factors do. Due to the growing demand for land with significant economic potential, proximity to economic centers particularly important village roads and city centers plays a significant role in determining land value. Moreover, there is a significant connection between land prices and environmental parameters like temperature, indicating the growing significance of environmental quality in land prices. In order to guarantee sustainable land market development, these findings emphasize the necessity of incorporating economic, environmental, and geographical aspects into land valuation systems. This study highlights the necessity of strategic land use regulations to balance equitable land distribution, environmental sustainability, and economic development, offering valuable information to politicians and urban planners.

Accuracy of Budgeting Plan and Expenditure Realization in the Mining Industry

2025-04-24T06:12:37+00:00

This research discusses the accuracy of budgeting plans and the realization of expenditures in the mining industry, which is a crucial aspect of financial management for companies. The method used is descriptive qualitative analysis to evaluate the comparison between budget plans and actual expenditures, focusing on identifying factors that influence budget accuracy. The results indicate that precision in budget planning significantly impacts operational efficiency and company profitability, despite challenges such as commodity price fluctuations, regulatory changes, and market uncertainties that can affect expenditure realization. This study emphasizes the importance of regular budget monitoring and adjustments, as well as the implementation of effective risk management practices to achieve desired financial objectives. Consequently, this research provides recommendations for mining companies to enhance budgeting accuracy and financial management for operational sustainability.

The Influence of Return On Assets, Debt To Equity Ratio, and Sales Growth on Company Value with Dividend Payout Ratio as a Moderating Variable in the Property & Real Estate Sector on the Indonesian Stock Exchange

2025-04-24T05:49:51+00:00

This study aims to examine the effect of return on assets, debt to equity ratio, and sales growth on company value with dividend payout ratio as a moderating variable. The study uses a quantitative method with an associative approach. The data type in this study is secondary data. The population of this study consists of all companies in the property and real estate sector. The sampling technique used in this study is purposive sampling. The sample consists of 30 companies. The results show that return on assets, debt to equity ratio, and sales growth significantly influence company value. Additionally, dividend payout ratio moderates the effect of return on assets, debt to equity ratio, and sales growth on company value.

Influence of Green Accounting and Environmental Performance on Financial Performance Through CSR

2025-04-24T06:05:16+00:00

The purpose of this study is to obtain empirical evidence regarding the effect of green accounting and environmental performance on corporate social responsibility, on financial performance, and on financial performance through corporate social responsibility as a mediating variable. Primary data was used in the study in which the number of samples in this study was 33 companies engaged in the energy and chemical sectors and listed on the IDX during 2021-2023. This research variable consists of three types of variables, namely independent variables consisting of green accounting and environmental performance; the mediating variable is corporate social responsibility; and the dependent variable is financial performance. Partial test findings state that the dependent variable is not significantly influenced by green accounting with or without mediating variables, while with or without mediating variables it can be significantly influenced by environmental performance. Simultaneously, the independent variables have a significant effect on the dependent variable both with and without the mediating variable.

Transformation of Tax Services: Improving Tax Return Compliance Through Socialization and Assistance Efforts at Agency X

2025-02-27T03:34:25+00:00

Tax is a mandatory contribution paid by the people to the state. The benefits of taxes are not directly felt by the taxpayers but are used for the common good. Taxpayers must report their Annual Tax Return through DJP Online using the E-Filing feature by March 31. However, there are issues within Agency X, where some employees do not report their Annual Tax Return. The identified reasons include limited technological skills among senior employees, the assumption that Daily Casual Workers (THL) are not required to report, and incomes below the Non-Taxable Income (PTKP) threshold. The purpose of this study is to improve compliance with Annual Tax Return reporting in the agency and ensure that all taxpayers fulfill their obligations. The research method used falls into the category of qualitative research, implemented through a case study, in accordance with Creswell's (1988) definition, which explores cases within a specific period by collecting detailed data from relevant sources. Primary data was obtained through interviews and direct observation, while secondary data was collected from documents and photographs. The research findings indicate that tax education and assistance related to Annual Tax Return reporting can enhance compliance within Agency X. There was a significant increase in reporting compliance compared to the previous year.

Electronic Money Card Service User Loyalty in Payment Transactions: A Study on Generation Z Students

2025-04-24T05:53:42+00:00

This study aims to determine factors that influence the quality of service and the loyalty of electronic card service users, particularly in making payment transactions.The study used a quantitative-descriptive research method, collecting primary data from 560 electronic money card users at XYZ University. The sample included 131 users, and the data was analyzed using SmartPLS 3.0. The data was presented as numbers and interpreted into descriptions.This study indicates that: 1) ease of transaction has a positive and significant effect on service quality; 2) ease of transaction has a positive and significant effect on customer loyalty; 3) perceived Security has a positive and significant effect on service quality; 4) perceived security has a positive and significant effect on customer loyalty; 5) service quality has a positive and significant effect on customer loyalty; 6) ease of transaction has a positive and significant effect on customer loyalty through service quality; and 7) perceived security has a positive and significant effect on customer loyalty through service quality.This investigation has the potential to offer novel perspectives on the quality of service and customer loyalty among electronic money card users.

Negotiation and Communication Strategy of Pt. Concord Industry Indonesia in Improving Cooperation With Working Partners PT. Dwi Karya Prima (Outsourcing Company) Karawang Regency

2025-04-25T06:15:05+00:00

This study aims to analyze the Negotiation Strategy and Communication carried out by PT. Concord with PT. Dwi Karya Prima (SDM) in improving Cooperation in the field of providing outsourcing workers. This study uses a qualitative descriptive method of conducting interviews and observations. The results of the study can be concluded for the Strategy carried out is Thorough Preparation by studying the company profile, business licenses, costs and advantages and disadvantages of the outsourcing party, finding solutions that benefit both parties, then two-way communication of mutual trust and honesty, mutually beneficial bargaining and avoiding conflict. For supporting factors, both parties must be clear about the goals of each in Cooperation, each must have a good reputation and track record in convincing partners, data and information must be complete regarding labor needs, costs and efficiency, conducting open dialogue and having a vision and mission that are in line. Communication Process Both parties carry out the communication process verbally and in writing, mutual trust between both parties, clear and complete price bargaining, communication in an interesting way and according to negotiation needs. The negotiation process was achieved and an agreement was agreed upon by both parties and signed by both parties. As for the inhibiting factors in the negotiation are Differences of views or opinions regarding the price or time of the negotiation, the data provided is less relevant and complete, frequent miscommunication due to lack of communication, lack of flexibility in communication and rigid, regulatory policies from the government are too complex.

Boosting Customer Satisfaction: The Power of Service Quality, Promotion, and Digital Marketing in the Hotel Industry

2025-04-25T06:17:02+00:00

This study investigates the impact of service quality, promotion, and digital marketing on customer satisfaction in the hotel sector in Cikarang. We used a quantitative approach with a survey method, involving 101 hotel customers as respondents. SPSS version 26 software analyzed the data using multiple linear regression. The results show that each independent variable—service quality, promotion, and digital marketing—significantly influences customer satisfaction. Among them, service quality has the strongest impact, followed by promotion and digital marketing. The F test results indicate that these three variables simultaneously affect customer satisfaction, with the calculated F value exceeding the F table and a significance level below 0.05. This suggests that improving service quality, implementing effective promotional strategies, and optimizing digital marketing efforts can significantly enhance customer satisfaction in the hospitality industry in Cikarang. These findings provide valuable insights for hotel managers, highlighting the importance of strengthening these three aspects to increase competitiveness and customer loyalty. By focusing on high-quality service, well-planned promotional activities, and innovative digital marketing, hotels can improve customer experiences, meet their expectations, and build a strong brand reputation. This study underscores the need for continuous improvement in these areas to sustain business growth in an increasingly competitive market.

Digital Transformation in HR Management: Implementation of SIMPEG to Achieve Good Governance at PT. Concord Karawang

2025-04-25T06:18:51+00:00

The purpose of this study is to investigate the effect that the introduction of the Employee Management Information System (SIMPEG) has had on the implementation of excellent governance at PT Concord Karawang. A quantitative method based on multiple linear regression analysis is used in this study to look into the relationship between the dependent variable (good governance) and the independent variables (ease of access, administrative efficiency, data transparency, and effect on work productivity). We administered questionnaires to respondents, who were workers using SIMPEG for personnel administration operations, to collect data. According to the findings of the research, it is evident that every independent variable exerts a substantial impact on good governance, as shown by a p-value smaller than 0.05. Based on the results of the regression analysis, it is clear that the variable that measures administrative efficiency has the most significant effect, as shown by the coefficient ²=0.378. This is followed by the variables representing labor productivity (?=0.341), ease of access (?=0.321), and data transparency (?=0.294). Furthermore, the coefficient of determination value of 0.728 indicates that the four independent variables can explain 72.8% of the variation in good governance. The remaining 27.2% of the variation is due to factors that were not investigated. Based on these data, it can be concluded that the deployment of SIMPEG has made a substantial contribution to the improvement of HR governance at PT Concord Karawang. It is possible for the organization to increase administrative efficiency, boost data transparency, and encourage staff productivity via the optimization of this system, which will eventually have a favorable influence on the implementation of good governance. For this reason, it is strongly recommended that constant improvements be made to the implementation of SIMPEG in order to promote more professional and accountable human resource management methods.

The Influence of Competence, Placement and Work Facilities on Lecturer Performance Through Motivation at Batang Hari Islamic University

2025-04-25T06:21:57+00:00

The purpose of this study was to determine the influence of competence, placement and work facilities directly and indirectly simultaneously and partially on the motivation and performance of lecturers; and to analyze the influence of motivation on the performance of UNISBA lecturers. The population and sample in this study were 65 Permanent Lecturers at Batanghari Islamic University. The researcher used a quantitative Descriptive approach, Path Analysis and Hypothesis Testing, namely the simultaneous F Test and partial t Test using the assistance of the IBN SPSS Version 25 program. This study concluded that competence, placement, and work facilities simultaneously and partially had a positive and significant effect on motivation with a total direct and indirect effect of 51.79%. However, the influence of competence, placement, and work facilities on lecturer performance had a significant effect simultaneously, but was not significant partially with a total direct and indirect effect of 46.76%. Meanwhile, motivation had a positive and significant effect on lecturer performance at Batang Hari Islamic University with a total direct and indirect effect of 44.62%.

Determinants of Financial Performance and Their Implications for Corporate Values

2025-04-25T07:10:16+00:00

The company has a goal of improving the welfare of shareholders by obtaining high company value which is measured through various aspects including the company's stock price which can reflect the overall investor assessment of each equity owned. If the stock price increases, the company's value will also increase. This study aims to determine the effect of capital structure, company size, managerial ownership and institutional ownership on company value which is proxied by price to book value (PBV) with financial performance on profitability which is proxied by return on assets (ROA) as an intervening variable. This study was conducted to analyze the determinants of Financial Performance and Company Value, namely Capital Structure, Company Size, Managerial Ownership and Institutional Ownership. The sample selection method uses the purposive sampling method, with the number of companies used as samples in this study as many as 12 companies, namely automotive and component sub-sector companies with an observation period of five years, so that the total observation data is 60. The research method used is a mixed research method between quantitative and qualitative. The regression results show that for 2019-2023, capital structure (-2.745), company size (-0.151), managerial ownership (-0.325), institutional ownership (0.564) have a significant effect on Financial Performance. Capital Structure (0.787), Managerial Ownership (-0;364) and Institutional Ownership (0.461) and Financial Performance (0.995) have a significant effect while Company Size (0.015) does not have a significant effect on Company Value.

Analysis Of The Possibility of Financial Statement Fraud: S.C.C.O.R.E Model

2025-04-25T06:38:27+00:00

Financial statement fraud is an intentional act involving the omission of material information in financial statements. This action not only harms parties relying on financial statements but also benefits the perpetrators of the fraud. This study aims to examine the determinants of financial statement fraud using the S.C.C.O.R.E model approach. A total of 396 samples of manufacturing companies' financial statements from the 2021–2023 period were analyzed using logistic regression. The results reveal that financial stability (stimulus element), changes in directors (capability element), and total accruals (rationalization element) have a positive and significant influence on financial statement fraud. Meanwhile, other proxies such as related party transactions (collusion element), oversight effectiveness (opportunity element), and CEO photo frequency (arrogance element) do not affect financial statement fraud. This study provides practical contributions for practitioners, investors, regulators, and stakeholders in identifying the causes of fraud, thereby helping to design more effective fraud detection and prevention strategies in the future.

Green Building as a Strategy for Operational Cost Reduction and Customer Satisfaction

2025-04-28T11:58:24+00:00

Research Objective: To determine the relationship between Green Building and Strategy Operational Cost Reduction and Customer Satisfaction. Research Type: Quantitative research with a descriptive analysis approach. Findings: Green building is an approach that is increasingly being adopted by many organizations as a primary strategy in reducing operational costs while increasing customer satisfaction. This strategy focuses on efficient use of resources, reducing environmental impacts, and creating a better customer experience. Green building integrates energy-efficient and environmentally friendly technologies and designs, Customer satisfaction is one of the important benefits of implementing green buildings. Customers are now increasingly aware of the importance of sustainability and tend to choose companies that care about the environment; a close relationship between reducing operational costs and customer satisfaction through the implementation of green buildings. Theoretical Contribution/Originality: Implementation of green buildings to increase customer satisfaction with cost reduction strategies Practitioner/policy Implications: Green building is an approach that is increasingly being adopted by many organizations as a primary strategy in reducing operational costs while increasing customer satisfaction. Research Limitation/Implications: This article offers a green building concept with a Strategy for Operational Cost Reduction to increase Customer Satisfaction.

Marketing Strategy Analysis at Kompas Gramedia Xpress (KGX) Bandung Branch

2025-04-28T12:00:24+00:00

The increasingly competitive logistics industry requires companies to implement appropriate marketing strategies. Kompas Gramedia Xpress (KGX) Bandung, as a technology-based logistics service provider, needs to evaluate its marketing strategies to remain relevant to market demands. This study aims to analyze the implementation of Segmenting, Targeting, Positioning (STP) and the 7P Marketing Mix at KGX Bandung, as well as identify challenges in its implementation. This research employs a descriptive qualitative method with data collected through interviews, observations, and document analysis. The findings indicate that KGX Bandung targets Business-to-Business (B2B) customers, positioning itself as a reliable logistics partner offering technology-based services. The 7P Marketing Mix is effective in terms of product, place, process, and physical evidence, while promotion and human resources require further optimization.

Dynamic Analysis of the Relationship Between Market Sentiment and Stock Volatility at the Bei Using the Auto Regressive Integrated Moving Average (ARIMA) Model

2025-04-28T12:02:32+00:00

This study aims to analyse the dynamic relationship between market sentiment and stock volatility on the Indonesia Stock Exchange (IDX) using the Autoregressive Integrated Moving Average (ARIMA) model. The research method used is a quantitative method with a causality approach using secondary data in the form of time series data of quarterly financial reports of PT Adhi Karya for the period 2008-2023, which is analysed through the ARIMA model for forecasting and selecting the best model based on statistical criteria. The ARIMA (1, 1, 1) model effectively represents the historical data pattern of quarterly assets of PT United Tractor with a stable trend and a slight gradual increase for the period December 2024 to December 2026. However, this model has limitations in capturing more complex variations or dynamics in the data. Accurate ARIMA models help maintain financial market stability, support efficient investment decision-making, and provide insights for macroeconomic policy planning that drives economic growth. In addition, reliable predictions increase investor confidence, both domestic and foreign, thereby strengthening financial sector risk management and encouraging investment for sustainable economic development.

The Effect of Training, Motivation, and Job Satisfaction on Economic Growth through Employee Productivity in Indonesia

2025-04-28T12:04:55+00:00

This study aims to analyse the effect of training, motivation, and job satisfaction on economic growth through employee productivity. The research method used is a quantitative approach with 120 employees as respondents. The results showed that training has a positive effect on employee productivity with a coefficient of 0.550. Motivation also has a positive influence on employee productivity with a coefficient of 0.495. In addition, job satisfaction has the greatest influence on employee productivity with a coefficient of 0.750. Employee productivity is proven to have a positive and significant effect on economic growth with a coefficient of 0.006. Mediation analysis shows that training, motivation, and job satisfaction positively affect economic growth through employee productivity with coefficients of 0.601, 0.552, and 0.784, respectively. The results of this study confirm that increasing employee training, motivation, and job satisfaction can encourage higher productivity, which in turn has a positive impact on economic growth.

The Impact of Tax Planning and Tax Avoidance on Firm Value with The Moderating Role of Tax Havens

2025-04-28T12:09:14+00:00

This research examines the impact of tax planning and tax avoidance on firm value with the moderating role of tax havens. The method in this study uses quantitative. Research data comes from multinational companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023, with a population of all major sectors of companies listed on the IDX. The sample was determined using the purposive sampling method. This research uses quantitative methods with the main analysis including multiple regression to test the direct effect of independent variables on firm value, and Moderated Regression Analysis (MRA) to measure the moderating role of tax havens. The results of this study indicate that the relationship between tax planning has a positive effect on firm value, while tax planning and tax avoidance on firm value are not significant, either directly or with the moderation of tax havens.

Marketing Strategies in Micro Cake Business to Increase Competitiveness (Case Study on Micro Business Hii.Misu in Serang District, Serang City)

2025-04-28T12:11:49+00:00

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economic growth, particularly through their capacity to enhance the economic landscape of local communities. This study aims to determine marketing strategies in micro cake business to increase competitiveness in Serang City. The research adopts a qualitative methodology, utilizing purposive sampling to select a total of ten respondents, which includes one business owner, two employees, and seven consumers. Data analysis is conducted using several strategic tools, including the Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) matrices, as well as the Internal-External (IE) matrix, SWOT analysis, and Quantitative Strategic Planning Matrix (QSPM) analysis. The findings reveal that the weighted average score for the IFE is 2.85, while the average score for the EFE is 3.27. These scores are instrumental in determining the business's position within the IE matrix, indicating its growth and build. A subsequent SWOT analysis identifies and examines strategies based on the business's strengths, weaknesses, opportunities, and threats. The strategies derived from the SWOT analysis are then prioritized using the QSPM analysis, revealing that the foremost priority strategy for UMKM Hii.Misu is market development, which has the highest Total Attractiveness Score (TAS) of 5.692. This strategy enables UMKM to expand its reach to external markets by leveraging social media marketing to promote its authentic products.

The Effect of Tax Socialization, the Role of Tax Justice and Taxpayer Trust on Taxpayer Compliance Using Public Trust Moderation Variables

2025-04-28T12:24:47+00:00

This study aims to analyze the influence of Tax Socialization, Tax Fairness, and Taxpayer Trust on Taxpayer Compliance. The data were analyzed using multiple linear regression to test the relationship between independent and dependent variables. The results of the study show that the three independent variables have a significant influence on Taxpayer Compliance. Tax socialization has a positive effect, which means that the more effective the socialization carried out by the tax authority, the higher the level of taxpayer compliance. Tax fairness also has a significant effect, showing that taxpayers are more compliant if they feel that the tax system implemented is fair and non-discriminatory. In addition, taxpayers' trust in the government and tax management contributes to increased tax compliance, where taxpayers who believe that taxes are well managed tend to be more compliant.Although the regression model showed a significant influence, the value of the determination coefficient (R² = 10.2%) indicated that there were other factors outside the study that affected taxpayer compliance. Therefore, further studies are needed to identify other factors that contribute to improved tax compliance.

The Effect of Dual Role Conflict and Workload on Female Employee Performance With Job Stress As An Intervening Variable (Study At PT. Bank Rakyat Indonesia, Jayapura Regional Office)

2025-04-28T22:45:16+00:00

Nowadays, women are forced to work as much as men because of the increasing demands to meet basic needs. As a result, the barriers between men and women in workplace positions are gradually being eliminated. Dual role conflict is a term used to describe the two roles played by women who work and have families at the same time. Women must be able to carry out both tasks effectively at the same time. This study has a sample of 230 employees of Bank BRI RO Jayapura. Based on the analysis that has been carried out in the study, it was found that the influence of dual role conflict and workload on employee performance with job stress as an intervening variable (Study at PT. Bank Rakyat Indonesia Regional Office Jayapura) has a positive and significant effect

The Influence of Motivation, Organizational Culture, and Work Environment on Employee Performance Through Job Satisfaction as a Mediating Variable (Human Resource Management Literature Review)

2025-04-28T12:06:55+00:00

Previous studies are very important in scientific writing. Previous or related studies play a role in strengthening the hypothesis and explaining the correlation or influence between variables. This article examines the impact of motivation, organizational culture, and work environment on employee performance, with job satisfaction as a mediating variable, based on a survey of human resource management literature. This article intends to propose a hypothesis regarding the influence between variables for further research. The findings of this study show that: 1) motivation substantially positively influences job satisfaction; 2) organizational culture has a substantial positive influence on job satisfaction; 3) the work environment substantially positively influences job satisfaction; 4) motivation substantially positively influences employee performance; 5) organizational culture has a substantial positive influence on employee performance; 6) the work environment substantially positively influences employee performance; and 7) job satisfaction has a substantial positive effect on employee performance.

The Role of Corporate Governance in the Determinant of Carbon Emission Disclosure in Indonesia

2025-04-28T12:31:02+00:00

This study aims to identify the role of corporate governance in carbon emissions disclosure in Indonesia, especially in the context of business size, industry type, and profitability. Against the backdrop of increasing awareness of climate change issues and the Indonesian government's commitment to reducing emissions, carbon emissions disclosure is becoming increasingly relevant. Through a quantitative approach, this study analyzes secondary data sourced from companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 - 2022. The sample selection method applied is purposive sampling with a total of 155 from 2019-2022. This study explores whether business size, industry type, and profitability affect carbon emissions disclosure, and how the board of directors functions as a moderating variable in the relationship. The results are expected to contribute to corporate governance practices and regulations related to carbon emissions disclosure in Indonesia, as well as assist companies in improving the integrity and transparency of their environmental reporting.

The Challenges And Marketing Strategy of Indonesia Tire Market Leader Against An Aggressive Competition

2025-03-12T06:43:32+00:00

The Indonesian tire industry has experienced speedy advancement, drawing in around the world makers such as Hankook Tire from South Korea. This paper analyzes the competitive scene of Indonesia's tire advertise, centering on the imperative response of PT Multistrada Arah Sarana, Tbk (MASA) to Hankook's showcase segment. The consider highlights the challenges gone up against by MASA in keeping up its grandstand position against a commanding competitor leveraging fetched inclinations, nationalistic branding, and strong around the world organizations. Through an appraisal of MASA's exhibiting strategies—including bargains movement, specialized back, after-sales advantage, and extraordinary activities—the paper proposes crucial recommendations. These joins progressing client associations, optimizing dispersal channels, and exploring co-branding openings with major car makers. The consider help talks almost the moving stream between middle-up and middle-low exhibit parts, emphasizing the require for MASA to reinforce its position within the middle of extended competition. By leveraging its built-up transport organization and brand esteem, MASA can brace its competitive edge whereas altering to industry designs. This examination gives encounters for tire makers looking to investigate creating markets with powerful exterior members and moving buyer slants.

Competitive Strategies of Regional Development Banks: The Role of Intellectual Capital, Organizational Capability, and Governance Risk Compliance

2025-04-29T11:38:46+00:00

The development of the banking industry in today's digital era highlights the importance of Regional Development Banks (BPD) and stakeholders in taking strategic steps to remain competitive and provide the best services, particularly in contributing to Regional Original Revenue (PAD). This study aims to analyze the factors influencing the competitiveness of Regional Development Banks (BPD) in the Sumatra region, such as intellectual capital, organizational capability, and Governance Risk Management Compliance (GRC). The research adopts a quantitative approach using the SEM-PLS method and involves 60 respondents from eight BPDs operating in Sumatra. The findings indicate that intellectual capital, organizational capability, and GRC positively influence Sustainable Competitive Advantage (SCA), both directly and through bank performance as an intervening variable. Additionally, financial performance as an independent variable also shows a significant positive impact on SCA