Jurnal Ilmiah Aset

Pengaruh Corporate Social Responsibility Disclosure Terhadap Financial Performance dengan Good Corporate Governance sebagai Variabel Moderasi

M Abdul Rosid, Marsono — Mon, 30 Sep 2024 00:00:00 +0000

This research aims to analyze and obtain empirical evidence on the influence of corporate social responsibility (CSR) disclosure on financial performance in non-financial companies listed on the Indonesia Stock Exchange during the period 2018-2022, with corporate governance as a moderating variable. Corporate governance (CG) is measured using indicators of audit quality and the composition of independent board commissioners. This research utilizes secondary data from 859 non-financial companies listed on the Indonesia Stock Exchange during the period 2018-2022. The sampling method employed is purposive sampling, resulting in a total sample of 38 non-financial companies selected based on predefined criteria. The analytical method used is Moderated Regression Analysis (MRA). The findings indicate that CSR has a negative impact on ROE, while CSR does not affect EPS. Audit quality as an indicator of CG does not moderate the relationship between CSR and financial performance. However, the indicator of the composition of independent board commissioners moderates the relationship between CSR and financial performance measured by ROE, though it does not significantly affect financial performance measured by EPS

Analisis Manajemen Strategik pada Megah Supplier Catering

Mon, 30 Sep 2024 00:00:00 +0000

This research is a type of qualitative field research. Primary data was obtained from the results of in-depth interview with competent informants. Secondary data is documents, reports, books, research journals and articles that are still related to research problems. The method used is Internal Factor Evalution (IFE), Eksternal Factor Evaluation (EFE), Strength, Weakness, Opportunities, Threats (SWOT), and interviews. The results of the research slow that in the IFE Matrix the strength and weakness factors have a total score of (2), this identifies that Megah Supplier Catering is in a strong internal supplier position, where this business has good strengths in termas of partnering with major raw material suppliers. Then in the EFE Matrix analyzes that Megah Supplier Catering has opportunities and threats with a weigth score of (1,89). This identifies that Megah Supplier Catering’s efforts to suppress strength with SWOT strategy opportunities, it is obtained to maintain a good taste and strategic location in Jakarta City Center.

Pengaruh Kompensasi dan Lingkungan Fisik terhadap Kepuasan Kerja dan Kinerja Karyawan

Agustiya Fatriya Rizky — Mon, 30 Sep 2024 00:00:00 +0000

This research proposal was put forward to identify how the effect of compensation on job satisfaction, the effect of the physical environment on job satisfaction, the effect of job satisfaction on employee performance. The type of research that will be carried out is explanatory research or explanatory research where this research aims to analyze the relationship between exogenous variables and endogenous variables. Exogenous variables in this study include compensation, physical environment and work satisfaction, while the endogenous variables are employee performance. The population to be analyzed in this research proposal is 133 production and office employees of CV Garuda Plastik in the Demak area. The sample in this study was determined using a purposive sampling method with a total of 100 respondents. For the research analysis method used is a quantitative analysis method using multiple linear regression analysis. The supporting application program used is SPSS 22. The results of the study show that compensation has a positive and significant effect on job satisfaction. The physical environment has a positive and significant effect on job satisfaction. Job satisfaction has a positive and significant effect on employee performance

Pengaruh Literasi Keuangan, Sikap Keuangan, dan Self Efficacy Terhadap Perilaku Pengelolaan Keuangan Ibu Rumah Tangga

Anindhitiya Sofi Melisa, Bothy Dewandaru, Sudjiono — Mon, 30 Sep 2024 00:00:00 +0000

The aim of this research is to determine the influence of financial literacy, financial attitudes and self-efficacy on financial management behavior among housewives in RT 04 Dusun Turi, Kembangan Village. This type of research uses quantitative research. Quantitative research is research using survey data that is quantified and statistically analyzed. Classical assumption testing, multiple linear regression analysis, and hypothesis testing are the test instruments used in this research. The financial literacy variable has a positive and insignificant effect on the dependent variable, namely financial management behavior. The financial attitude variable has a positive and insignificant effect on the dependent variable, namely financial management behavior. The independent variable, namely self-efficacy, has a positive and significant effect on the dependent variable, namely financial management behavior. Meanwhile, financial literacy, financial attitudes and self-efficacy simultaneously have a positive and insignificant influence on financial management behavior among housewives in RT 04 Dusun Turi, Kembangan Village.

Peran Penghindaran Kebangkrutan dalam Mengakselerasi Earning Management

Faizal Riza Rahman, Janitra Prabowo — Mon, 30 Sep 2024 00:00:00 +0000

This study aims to analyze the impact of financial distress on earnings management within companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Utilizing a purposive sampling technique, the research focuses on 44 companies that are noted for their special status on the IDX. Key control variables examined include company size, leverage, cash flow operations (CFO), growth, profitability ratios (ROA), equity issuance (EISSUE), and debt issuance (DISSUE). The findings reveal that financial distress significantly and negatively influences earnings management, indicating that distressed companies are less likely to engage in manipulative financial reporting. Furthermore, the study identifies that all control variables contribute to a nuanced relationship between financial distress and earnings management. Specifically, variables such as size, CFO, leverage, ROA, EISSUE, and DISSUE exhibit a significant positive impact on earnings management, suggesting that larger companies with higher leverage and profitability are more prone to earnings manipulation. Conversely, the growth variable demonstrates a significant negative effect, implying that companies experiencing growth are less likely to manage earnings. These insights contribute to a deeper understanding of the dynamics between financial distress and corporate financial behavior, offering valuable implications for investors, regulators, and policymakers.

The Influence of Governance on Competence and Partnership in Higher Education

Gibriel Badjie, Lamin B Jammeh, Banna Sawaneh, Lang Sanyang — Mon, 30 Sep 2024 00:00:00 +0000

The study assesses the influence of governance on competence and partnership in university education in The Gambia using the situation as a mediating factor in a trilateral relationship. The study applied a questionnaire survey design using three universities as the study population. The PLS-SEM approach assesses the measurements and structural models. The study's findings established that governance significantly influences competence and partnership in university education in The Gambia. However, the situation as an environmental factor lacks the mediation capacity in the trilateral relationship. The study outcome shows differences, but only two were significantly contextual in relation to governance. The study recommends further research that adopts a qualitative approach to help provide a proper understanding of university governance in The Gambia.

Analisis Faktor-Faktor yang Mempengaruhi Audit Delay

Ahmad Sahri Romadon, Mohklas — Mon, 30 Sep 2024 00:00:00 +0000

Research aims to determine the factors that influence audit delay. The independent variables consist of company size (X1), profitability (X2), solvency (X3), and audit opinion (X4). The dependent variable is audit delay (Y).This sampling method is to use purposive sampling. Based on predetermined criteria, a sample of 13 companies was obtained. This research was conducted over a period of 3 years, so the total sample is 39 companies. The type of data used is secondary data taken from the company's financial reports. The analysis technique used in this research is multiple linear regression using the SPSS 25 program application. The research results show that company size has a positive effect on audit delay, profitability (ROA) has a significant negative effect on audit delay, solvency (DER) has no effect on audit delay, while audit opinion has a significant negative effect on audit delay.

Analisis Strategis Rukita Winter

Mon, 30 Sep 2024 00:00:00 +0000

Rukita as a boarding house service provider is one of the main players in fulfilling the housing needs of students, workers, and the general public. With the tight competition in the boarding house market, especially in metropolitan areas such as West Jakarta, Rukita Winter has its own challenges to ensure its excellence and competitiveness. Successfully attracting the attention of boarding house tenants requires the right action in business strategy. Therefore, Rukita Winter always strives to adjust its business strategy to meet the needs and preferences of boarding house tenants. This study aims to identify and analyze the business strategies implemented by Rukita Winter. In addition, this study also aims to analyze the strengths (Strengths), weaknesses (Weaknesses), opportunities (Opportunities), and threats (Threats) faced by Rukita Winter's business. The method used involves the use of the IFE (Internal Factor Evaluation), EFE (External Factor Evaluation), IE (Internal-External), and QSPM (Quantitative Strategic Planning Matrix) matrices to analyze Rukita Winter's position. This study is expected to contribute to increasing knowledge and understanding of SWOT analysis and how its application can help Rukita Winter in formulating business strategies.