Research and Development (R&D) strategy is one of the important factors in supporting the business continuity of the cigarette industry, especially Nojorono because the R&D strategy has an impact on the development of innovative products. Supporting factors of R&D strategy are innovation, internal and external factors which include R&D control management, company size and age, and government regulations. R&D strategy is carried out as a step in achieving a sustainable competitive advantage. This research is a qualitative research with descriptive analysis from in-depth interviews with informants. Objective of the research is to analyze the role of R&D in achieving sustainable competitive advantage. The results of this research indicates that supporting factors of R&D strategy have a significant role to the performance of the R&D business as well as the company.
Do Components of ManagementInformation Systems Play a Role in achieving the Quality of Health Services in Bahrain? Original Research Article Country Bahrain
Mohamed Bader Abdulla Al-Haddad || Marwan Mohamed Abdeldayem || Horiya Mohamed Ahmed Al Deeb || Maryam Abdul Aziz Al-Thawadi
The aim of this research is to identify the role of the components of management information systems “MIS” (Hardware, software, personnel and data components) in achieving the quality of the health services at Salmaniya Medical Complex in the kingdom of Bahrain. A straightforward random sample method was used to conduct a survey of 401 employees. The results of the questionnaire survey, which were distributed to a representative sample of employees, serve as the foundation for the analysis.at Salmaniya Medical Complex in the Kingdom of Bahrain. The research hypothesized that there is a positive significant role for the components of management information systems (Hardware, software, personnel and data components) in achieving the quality of health services at Salmaniya Medical Complex in the Kingdom of Bahrain. The findings revealed that there was a positive significant role for the components of management information systems in achieving the quality of health services at the medical complex in questions. Moreover, the results indicated that there were no significant differences relating to the role of the components of management information systems in question in achieving the quality of health services at the medical complex in questions due to the demographics (Gender, age, qualifications, years of experience and position)
Competitiveness Analysis and Factors Affecting Indonesian Banana Exports in the Destination Country Original Research Article Country Indonesia
Bananas from Indonesia are a top product with export potential for tropical fruits. Banana agriculture in Indonesia is dominated by local market production, whereas professional plantations are on a small scale. Traditional banana farming will result in variable banana quality, less guaranteed quality, and less probable continuity due to the inefficiency of the cultivation system. This research aims to examine the level of competitiveness of Indonesian banana exports in destination countries and the factors that influence Indonesian banana exports in destination nations. This quantitative study employs Revealed Comparative Advantage (RCA), Export Product Dynamic (EPD), and the gravity model. The study concluded that Indonesian bananas are competitive in various countries, including Malaysia, the United Arab Emirates, and Kuwait. In contrast, the competitiveness of Indonesian bananas in several other nations, including China, Singapore, and Japan, remains relatively low. Several factors are known to influence Indonesian banana exports to destination nations, including the low quality of bananas, the discontinuity of exports, and the real GDP per capita of export destination countries.
Mediating Financial Performance on Firm Value Original Research Article Country Indonesia
This study examines the mediating effect of financial performance on firm value in manufacturing companies that have been listed on The Indonesian Stock Exchange for the 2015-2018. Financial performance is proxied using capital structure, asset growth, and intangible assets. The population size is 155 companies with a sample size of 49 manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The analysis method uses path analysis to determine direct and indirect effects. The results showed that financial performance did not mediate the effect of capital structure on firm value, financial performance mediated the effect of asset growth on firm value, and financial performance mediated the effect of intangible assets on firm value.
Effect of Corporate Social Responsibility, Independent Commissioner and Profitability on Tax Avoidance Original Research Article Country Indonesia
This study aims to determine the effect of Corporate Social Responsibility, Capital Intensity, Independent Commissioner, and Profitability on Tax Avoidance. This research is a quantitative research using multiple linear regression analysis with the help of SPSS software. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sampling technique in this research is using purposive sampling method, namely determining the sample from the existing population based on the criteria desired by the study. The research sample consists of 37 companies belonging to several criteria, namely food and beverage sub-sector companies that are consistently listed on the Indonesia Stock Exchange for the 2017-2020 period, food and beverage sub-sector companies on the Indonesia Stock Exchange which publish annual financial reports in the rupiah exchange rate consecutively. - successively during the 2017-2020 period, food and beverage sub-sector companies listed on the Indonesia Stock Exchange that have positive profits during the 2017-2020 period, food and beverage sub-sector companies listed on the Indonesia Stock Exchange and have complete variable data required during the 2017-2020 period. period 2017-2020. The results of this study indicate that the Independent Commissioner variable has an effect on Tax Avoidance, while Corporate Social Responsibility, Capital Intencity, and Profitability have no effect on Tax Avoidance.
Assess the Effect of Performance-Based Rewards Appraisal Technique on Employee Performance in Public Universities in Kenya Original Research Article Country Kenya
Employees are important assets to organizations and their Performance is paramount. Fair appraisal techniques should be employed to enhance employee Performance. Performance is important for an organization to achieve its objectives and goals. The paper sought to assessthe effect of performance based rewards appraisal technique on employee Performance in public universities in Nakuru county, Kenya. The paperwas anchored on the Expectancy theory which links the requirement for employees to perform as a result of the motivation attained from being rewarded. Thepaperadopted descriptive research design. With a population comprising all the four public universities operating in Nakuru county, Kenya. A total of 1,330 employees were targeted as our respondents. The researcher used Stratified sampling and coefficient of variation Nassiuma formula to get a sample of 201 respondents from the total population. To test validity and reliability of the study, a pilot study was carried out at Kabarak University and Mount Kenya University Nakuru campus. A questionnaire with closed ended questions wasused to collect primary data Questionnaires.The researcher used the Statistical Package for Social Sciences (SPSS) software version 25. The paper established that the performance based rewards appraisal technique was implemented to a larger extent in the universities according to the mean of 3.8 > 3. The employees were found to perform highly according to the majority of the respondents (44.8 %). The inferential statistics resulted to correlation coefficient r (181) = 0.719, p-value = 0.000 < 0.05, coefficient of regression 𝛃 = 0.132, p-value = 0.000 < 0.05 and Pearson Chi-Square of χ2 (16, N = 181) = 62.028, p = 0.000 < 0.05.This implies that there is a strong positive relationship between Performance-Based Rewards Appraisal Technique and Performance of Employees in public universities that is significant at 5% levels of significant. Different stakeholders in the human resource management function such as government and employer organizations such as Federation of Kenya Employers (FKE) need to formulate new policies or amend existing policies and procedures and devise best in class methods of increasing employee Performance from the findings of this study. There is need for the human resource departments to formulate policies on employee rewards since it is a significant influencer of performance.
The Effect of Leverage, Profitability and Firm Size on Tax Avoidance in Mining Companies Listed on the Indonesia Stock Exchange Original Research Article Country Indonesia
This study aims to analyze the effect of leverage, profitability, and firm size on tax avoidance in mining companies listed on the Indonesia Stock Exchange. The population of this study is mining companies listed on the Indonesia Stock Exchange in the 2018-2021 period. The sample selection in this study used a purposive sampling technique. The sample used is 17 mining companies that meet the criteria with 61 data used as research samples. The source of data in this study was obtained from the IDX website. Types of quantitative research. The analytical tool used is SPSS Version 21 with multiple linear regression testing. The variable of tax avoidance is proxied by the Cash Effective Tax Rate (CETR). The results of the research analysis show that leverage and profitability have an effect on tax avoidance, while firm size has no effect on tax avoidance.
Analysis of Hybrid Diversification Strategy on Organizations’ Performance of Cement Firms in Kenya Original Research Article Country Kenya
Daniel Kanchori || Dr. Erastus Thoronjo || Dr. Jacqueline Omuya
Cement manufacturing firms in Kenya have experienced decline in performance. The firms have turned to innovative products diversification such as pre-cast concrete paving blocks and precast molded products. This research purposed to analyse hybrid diversification strategy effect on organizations’ performance of Kenyan cement firms and to ascertain effect of firms` characteristics as a moderator between diversification strategy and organizations’ performance of Kenyan cement firms. The study was backed up by resource-based review theory, the agency theory and the market view theory. The study was done in cement industrial sector in Kenya and all cement manufacturing firms were studied. The study used descriptive cross-sectional research design in collecting data relating to the research objective. Target population of research was all the marketing, finance, production managers and the assistant managers from the same departments who were used as important informants. The study had a total of 108 managers and supervisors as its target population. This being a census study, all the marketing, finance, production managers and their assistants were used in this study. In piloting of study tool, respondents were nominated from Savannah cement and were having the same noticeable features as those of main study. The scholar used questionnaire as a tool to collect data from the key informants. Quantitative technique was used to analyse data where descriptive and inferential statistics were used. Hybrid diversification strategy has a significant influence on organizations’ performance of Kenyan cement firms. The firms combine low product costs and product differentiation to enhance survival and to gain ground in new markets hence increasing profit margins. The firms should adopt all possible hybrid strategies to enter into new markets while using quality control measures to ensure that the production is up to the required standards.
Supply and Demand in Microeconomics Original Research Article Country Indonesia
In everyday life, there will be supply and demand in the fulfillment in a human’s needs. The interaction of demand by consumers and supply by producers occurs in a market. In a market, a consumer makes a demand to meet their daily needs. The demand made by consumers is their way to obtain utility where consumers indeed have to spend according to their income. A producer on the other hand will sell their goods and/or services in a certain quantity and price so that the producer will gain a profit that they hope for. Based on the interaction of demand by consumers and supply by producers, a price agreement can finally be determined so that market prices and the number of products traded are formed.
The Effect of Profitability, Firm Size, CSR Disclosure, Leverage, On Firm Value Original Research Article Country Indonesia
The study aims to determine the effect of profitability, firm size, disclosure of csr, and leverage on corporate value. This research is a quantitative research ussing multiple linear regresion analysis with the help of SPSS software. The population in this study manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2018-2020. Selection of sample research using purposive sampling and known the number of samples used as many as 204 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The ressults showed that: (1) profitability variables affect to firm value; (2) firm size variables affect to firm value; (3) CSR disclosure variables have no effect on company value; and (4) leverage variables have no effect on company value.
Factors Affecting the Audit Delay of Empirical Study on Banking Companies Listed on The Indonesia Stock Exchange for the Period of 2018 – 2021 Original Research Article Country Indonesia
This study aims to determine the effect of profitability, solvency and size of public accounting firms on audit delay practices in banking companies listed on the Indonesia Stock Exchange in 2018-2021. The sample used was purposive sampling technique, resulting in a sample of 23 banking companies. The analytical technique used is multiple linear regression analysis with SPSS 24 software. The results show that profitability has a negative and significant effect on audit delay. Solvency has no effect on audit delay. KAP size has a negative and significant effect on audit delay.
The Moderating Effect of Audit Quality on Fraudulent Financial Statement Original Research Article Country Indonesia
The fraud hexagon theory was used in this study to examine the moderating impact of audit quality on fraudulent financial statements. The sample for this study is made up of property, real estate, and building construction businesses that were listed on the Indonesia Stock Exchange between 2017 and 2020; 64 sample data were gathered using the purposive sampling method and preset criteria. Multiple linear regression analysis and moderated regression analysis (MRA) were used in the tests for this investigation. The results show that the nature of industry and arrogance affect fraudulent financial statement, while financial target, TATA, CEO education, and collusion have no effect on fraudulent financial statement. Then audit quality is able to moderate by weakening the nature of industry, arrogance, and collusion relationships with fraudulent financial statements. Meanwhile, audit quality is not able to moderate the relationship between financial targets, TATA, and CEO education with fraudulent financial statements.
Analysis of Financial Statement Fraud: The Vousinas Fraud Hexagon Model Approach and the Audit Committe as Moderating Variable Original Research Article Country Indonesia
Hesiya May Ghaisani || Triyono || Andy Dwi Bayu Bawono
The purpose of this study is to see if the Vousinas Fraud Hexagon Model approach has the potential to fraud financial statements as well as audit committees as moderating factors. The fraud hexagon hypothesis detects factors of the risk of fraud such as stimulation (pressure), capability, opportunity, rationalization, arrogance, and collusion. This is a quantitative method based on secondary data. Property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020 are the population used. The study sample included 64 companies. Multiple liner regression and moderated regression analysis (MRA) are data analysis methods. According to the findings of this study, stimulus proxied by financial stability and rationalization proxied by TATA have an effect on financial statement fraud, whereas capability proxied by director experience, opportunity proxied by family firms, and collusion proxied by audit fees have no effect. The audit committee has the potential to moderate the impact of capability, rationalization, and arrogance on financial statement fraud.
Forecasting Philippine Exchange Rate Against US Dollar Using Auto-Regressive Integrated Moving Average (Arima) Model Original Research Article Country Philippines
The ARIMA model fit for forecasting was the subject of the study on forecasting the Philippine exchange rate. Several models were used, however, ARIMA is one of the models that several researchers have used to anticipate various time series data due to its benefits. The research used the Box-Jenkins technique, including identification, estimation, diagnosis, and forecasting. By identifying the most significant model, lowest volatility, maximum likelihood estimation, and lowest AIC and BIC, the ARIMA (1,1,1) was the best model. When inflationary (deflationary) pressures occur, policymakers ideally use expansionary (contractionary) fiscal policy and contractionary (expansionary) monetary policy. Based on the findings, policymakers and concerned institutions, such as the Bangko Sentral ng Pilipinas, may use their discretion to impose dirty float in 2021-2023, which were indicated as having a continual fall in the currency rate.
Responsible Leadership, Financial Management Practices, and Green Marketing orientation: A Structural Equation Model on Triple Bottom Line Performance among food Manufacturing Industries In Region XII Original Research Article Country Philippines
The performance of the food manufacturing sectors in Region XII's Triple Bottom Line (TBL) industries was determined using the study's best fit model. The descriptive-predictive method, which goes beyond descriptive-correlational analysis, was used in a quantitative non-experimental design. The respondents were selected using stratified sampling. The researcher conducted the survey personally and online using google forms. Data analysis techniques included the mean, multiple regression, Pearson product-moment correlation, and structural equation modeling (SEM). Results showed that financial management practices were high, and responsible leadership, green marketing orientation, and TBL performance were very high. Furthermore, responsible leadership and green marketing orientation significantly influence TBL's performance. The best fit model showed that responsible leadership, as indicated by stakeholder relations, system thinking, ethics and values, change and innovation, and financial management practices, as indicated by investment decisions and financial decisions, best predict TBL performance as indicated by societal, environmental, and economic performance. Nevertheless, responsible leadership, financial management practices, and green marketing orientation abetted supervisors to build TBL performance to improve company sustainability.
Effectiveness of Promotion on Competitiveness of Private
Universities in Nakuru County Original Research Article Country Kenya
The research investigated the effectiveness of promotion on Competitive advantage of private universities of Nakuru County. The guiding framework reviewed Porter’s theory of competitive advantage and Market Based View. The study adopted Descriptive survey design, whereby the sample population was selected from the Private Universities. 233 staff members was purposively sampled and used as sample size from the target population of 5 private universities. This study used questionnaires containing both structured and unstructured questions so as to be able to capture more information and this was for collection of primary data. The questionnaires were pilot tested in order to validate and yielded a Cronbach reliability of 0.83 coefficients. Descriptive statistics (means, frequencies, and percentages) was done by use of Statistical Package for Social Sciences (SPSS) version 22.0 for windows, and processed information therefore shown by way of tables, pie charts and graphs. This study showed promotion was effective strategies for private universities’ competitive advantage. The researcher recommends that staff in the private universities right from the top management, staff and students to embrace use of promotion tailored to their unique university characteristics to enhance competitive advantage.
Commercial Banks’ Lending Rates, Capital Reserve Ratio
and Monetary Policy in Africa Original Research Article Country Ghana
An important indicator of monetary policy's ability to control inflation or maintain economic stability is the
impact it has on commercial banks' lending rates and cash reserve ratio. This research uses a dynamic systemgeneralized
method of moments (GMM) estimation strategy to analyse the effect of monetary policy on lending rate of
commercial banks. The study also incorporated longitudinal data mostly collected from the international monetary
fund (IMF), and world development indicators between the years 2002 and 2021. The research found that commercial
banks’ lending rate are significantly correlated with monetary policy. Additional empirical analysis confirmed a
positive relationship between monetary policy and the commercial banking industry's cash reserve ratio. As a means of
spurring economic development across the continent, it has been proposed that African central banks use a strategy
that combines inflation with measures designed to boost output.
The Effect of Locus of Control, Work Environment, and
Work Conflict on Employee Performance at Bank Central
Asia in Solo Original Research Article Country Indonesia
This study aims to analyze the influence exerted by locus of control, work environment, and work conflict on employee performance. The sample used in this study was at Bank Central Asia (BCA) Kcu Solo by taking a sample of 48 employees and divided into 4 statements according to the variables. Sampling technique with purposive sampling method using SPSS version 25.0. The results showed that locus of control had an effect on the performance of BCA Kcu Solo employees. In addition, the work environment also affects employee performance. However, the results of the study are 1. Locus of control has a positive and significant effect on BCA employee performance, 2. The work environment has a positive and significant effect on BCA employee performance, 3. Work conflict has no effect on BCA employee performance
The Effect of Capital Structure, Managerial Ownership, Institutional Ownership, and Dividend Policy on Company Value.
(Study Cases in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018-2020)
Original Research Article Country Indonesia
This study aimed to examine the effect of Capital Structure, Managerial Ownership, Institutional Ownership, and Dividend Policy on Company Value. The research is quantitative research using multiple linear regression analysis with the help of SPSS software. The Population in study this is company manufacturers listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling technique in this research is using purposive sampling method, the sample used is 27 mining companies that meet the criteria with 76 data use as research sample.The results of the research analysis show that managerial ownership and dividend policy have an effect on company value, while capital structure and institutional ownership no effect on company value.
Information Technology Unit Performance Assessment in The Readiness of Electronic Medical Record With Balance Scorecard at PKU Muhammadiyah Karanganyar Hospital Original Research Article Country Indonesia
PKU Muhammadiyah Karanganyar Hospital is one of several hospitals in Karanganyar Regency. With its existence among several existing hospitals, PKU Muhammadiyah Karanganyar Hospital must show maximum performance and be able to provide the best service so that it can become the public's preferred hospital. In addition to providing healthcare, hospitals are also required to always maintain their existence including all existing units to develop optimally. PKU Muhammadiyah Karanganyar Hospital utilizes a performance measurement system using the balance scorecard method in order to improve hospital performance sustainably so that it can provide services needed by the publicquickly, effectively, integrated and professionally. The perspectives used in this research include 4 perspectives, namely customers, learning and growth, internal business processes and finance. From these four perspectives, it is then developed into performance indicators that can be measured to determine the level of achievement of hospital performance. With the Minister of Health Regulation (PMK) number 24 of 2022 concerning Medical Records, healthcare facilities are required to implement a patient medical history recording system electronically. The transition process will be carried out no later than December 31, 2023. The implementation of electronic medical records is highly dependent on the ability and readiness of the information technology unit so it is deemed necessary to evaluate the performance of the information technology unit to be able to determine the extent of the capability and readiness of the information technology unit to implement electronic medical records.
Effect of Leverage, Audit Tenure, Previous Year's Audit Opinion, and Company Scope on Audit Opinion Going Concern
(Empirical Study on Manufacturing Companies Listed on the IDX in 2018-2021) Original Research Article Country Indonesia
This study aims to regulate the effect of Leverage, Audit Tenure, Audit Judgement of the Previous Year, and Company Scope on Audit Opinion Going Concern. This research uses quantitative research, which is a research method that is objective, inductive, and scientific using logistical regression analysis and SPSS software assistance. The research sample consisted of 43 consumer goods industry sector companies listed on the IDX and issued complete financial statements that had been audited during 2018-2021. The results of this study show that tenure audits and audit opinions of the previous year influenced the audit opinion of going concern, while leverage and extent of the company did not.
The Effect of Village Financial Management Implementation, Financial Management Supervision and Organizational Commitments on Fraud Prevention Original Research Article Country Indonesia
This research aims to analyze the effect of village financial management, financial management supervision and organizational commitment to fraud prevention in villages in Karanganyar Regency. This study uses quantitative methods and saturated samples as a sampling method. A total of 111 respondents were used as samples, the data were analyzed using multiple linear regression. The results show that village financial management, financial management supervision and organizational commitment had a significant influence on fraud prevention. The Adjusted R2 coefficient of determination shows a result of 39.0%, and the model has passed the results of the classical assumption test. It can be concluded that an agency must pay more attention to financial management, financial management supervision and organizational commitment to prevent fraud from occurring and improve performance
The Effect of Good Corporate Governance, Management Quality, Company Size and the Covid Pandemic on Corporate Value with Financial Performance as a Mediating Variable Original Research Article Country Indonesia
This study aims to examine the effect of Good Corporate Governance, Management Quality, Company Size, and the Covid Pandemic on Firm Value with Financial Performance as a Mediation Variable. The sample used in this research is all banking companies listed on the Indonesia Stock Exchange in 2017-2021. The test used in this study is the multiple regression test with 2 models and the Sobel test to test the mediating variable. The research results conclude that Good Corporate Governance cannot affect financial performance or company value. Management quality and business size can affect financial performance and company value. The covid pandemic was unable to affect financial performance or company value. Then the financial performance can affect the value of the company. Good Corporate Governance by proxy of the board of commissioners is able to influence financial performance and is not able to influence company value. The results of the study using the Sobel test can be concluded that financial performance variables are able to mediate good corporate governance variables with institutional ownership proxies, management quality variables, and firm size on firm value.
Utilization of Artificial Intelligence in Dealing with the Creation of System that Can Learn to Emulate Human Tasks Using Their Prior Experience and Without Any Mutual Intervention Original Research Article Country India
AI can do a wide range of analytical activities, such as specifying relations among variables, that have been handled by technology for many years. The automation of these talents opens up new corporate and consumer applications in a wide range of industries. Intelligent agents, automated information synthesis, autonomous cars, computerized medical diagnosis, voice recognition for human-computer interface, and increased decision-making are just some of the notable new products, services, and capabilities made possible by AI.
With AI-based marketing tools, this optimization will be taken to the next level in the future. AI will have a significant influence on SEM, from PPC campaign planning to identifying the demographics most likely to convert. AI of the tomorrow will use machine learning to create and optimize sponsored ad campaigns in the future. Marketers could concentrate on the more difficult jobs while the machines took care of the little aspects thanks to automation. As in any other situation, the amount of human effort required to attract and maintain the audience would be minimal.Artificial Intelligence (AI) is making our lives simpler. When an app learns human behaviour, it may forecast what a user would desire and at what moment. This is done via machine learning. In this approach, applications may do a variety of tasks, such as buying groceries, viewing movies, playing music, and more. In an addition to this, the AI can be utilized among the area of establishing systems that can perform tasks without even a human command.
The Influence of Work-Life Quality and Work Environment on Work-life balance Mediated By Job Satisfaction and Work Commitment at the Sumatera River Regional Office I Aceh Original Research Article Country Indonesia
This study aims to examine the work-life quality and work environment role inwork-life balance mediated by job satisfaction and work commitment at the Sumatera River Regional Office I Aceh. The population is 350 ASN at the Sumatera River Regional Office I Aceh. The number of samples was determined using the basis of the Structural Model test method, which is based on the formula 7 times the indicator, where the indicators total 25 so that a total sample of 175 people is obtained. Data were collected thru questionnaires. The results prove that the variables Work-life quality, Environment, Satisfaction, Work Commitment, and Work-life balance at the Sumatera River Regional Office I Aceh are good; Work-life quality and Environment affect Satisfaction; Work-life quality and Environment affect Work Commitment; Work-life Quality, Environment, Satisfaction, and Work Commitment affect Work-life balance; and Satisfaction and Commitment partially mediate the Work-life quality and Environment contribution toWork-life balance. These findings explain that the work-life balance at the Sumatera River Regional Office I Aceh is a function of improving the work-life quality, environmental adjustment, increasing satisfaction, and strengthening work commitment.
The Influence of Leadership Style and Organizational Culture on Management Commitment and its Implications for Cooperatives in South ACEH Original Research Article Country Indonesia
This study aims to examine the leadership style and organizational culture role in management commitment and their implications for cooperatives in South Aceh district, Indonesia. The population in this study was active cooperative administrators in South Aceh District, totaling 1,260 people. This study determined Stratified Proportional Random Sampling as a samplingmethodwhile determining the minimum number of samples used the Slovin formula so that a sample of 315 people. Data was collected by distributing questionnaires. Data is measured using a Likert scale. For descriptive testing used SPSS, for testing direct effects used SEM AMOS, and for testing indirect effects used a Sobel calculator. The result concludes that the leadership style, organizational culture, management commitment, and cooperative performance in South Aceh District are good, leadership style affects significantly the commitment of cooperative management, organizational culture affects significantly the commitment of cooperative management, leadership style affects significantly the cooperative’s performance, organizational culture affects significantly the cooperative’s performance, management commitment affects significantly the cooperative’s performance, management commitment partially mediates the leadership style role in the cooperative’s performance, and management commitment partially mediates the organizational culture role in the cooperative’s performance. This explains that the model tested proves the cooperative performance improvement model is a function of the suitability of the leadership style and culture, as well as the strengthening of management commitment
The Influence of Motivation, Compensation, and Workcommitment on Work Productivity and Their Impact on the Performance of the Aceh Selatan Environmental Department Original Research Article Country Indonesia
This study aims to examine the motivation, compensation, and work commitment role in work productivity and their impact on the performance of the Environmental Department (DLH)in Aceh Selatan District, Indonesia. The population was all employees of that DLH, totaling 105 people consisting of 35 civil servants and 70 honorary employees. Due to the relatively small population, the sampling method used was the census method. Data was collected by distributing questionnaires to all respondents as measured using a Likert scale. The analytical tool used was PLS. The result proves that all the variables used in this study have not gone well; motivation, compensation, and work commitment affect work productivity; Motivation, compensation, work commitment, and work productivity affect DLH performance; Work productivity partially mediates the motivation and work commitment role in DLH performance; and Work productivity does not mediate the compensation role in DLH performance. These findings explain the DLH performance improvement model in the Aceh Selatan district is a function of increasing worker motivation, compensation, and work productivity.
The Effect of Sense of Meaningfulness and Job Satisfaction on Organizational Citizenship Behavior (OCB) and its Implications on The Performance of Members At Kodam Iskandar Muda Aceh Original Research Article Country Indonesia
This study aims to test the sense of meaningfulness and job satisfaction role in organizational citizenship behavior (OCB) and its implications for member performance at the Aceh Iskandar Muda Military Area Command (Kodam IM). The population was all members of the Kodam IM, which was 144 members, so the method used was the censusbecause the population was relatively small. Data were analyzed using the AMOS SEM statistical equipment. The result proves that the Meaningfulness, OCB, and Kodam IM member performance are good; Meaningfulness influences the OCB members of the Kodam IM; Satisfaction influences OCB members of the Kodam IM; Meaningfulness influences Kodam IM member performance; Satisfaction influences Kodam IM member performance; OCB influencesKodam IM member performance; Meaningfulnessinfluencesmember performance through OCB members of the Kodam IM; and Satisfactioninfluencesmember performance through OCB members of Kodam IM. These findings explain that the model of increasing the member performance of Kodam IM is a function of increasing Meaningfulness, satisfaction, and OCB in its members
Moderation Role of Interest in the Relationship between Product Quality and Price on Loyalty with Satisfaction as a Mediation on Iphone Users in Banda Aceh Original Research Article Country Indonesia
This research aims toexamine the moderating role of interest in product quality and price influence on loyalty and its satisfaction as a mediator on iPhone users in Banda Aceh city, Indonesia. The population was iPhone users in Banda Aceh City. The sample was determined based on Structural Equation Modeling (SEM) requirement, using the formula 5 times the indicators, so it was 5x 27 indicators totaling 135 respondents. Data were tested by SEM method with AMOS software. The result shows Product quality affected satisfaction, Price affected satisfaction, Product Quality affected Loyalty, Price did not affect Loyalty, Interest affected loyalty, Satisfaction affected loyalty, Satisfaction partially mediated the product quality role in loyalty, Satisfaction fully mediated the price role in loyalty, Interest (quasi) Moderated the Product Quality role in Loyalty, and Interest (quasi) Moderated the Price role in Loyalty. These findings prove that the loyalty-strengthening model for iPhone users in Banda Aceh city is a function of increasing product quality and price compatibility, which is strengthened by increased interest, and also with the contribution of increased satisfaction.
Factors Influencing Tax Aggressiveness on Property and Real Estate Companies Listed on the Indonesia Stock Exchange (IDX) Original Research Article Country Indonesia
This study aims to analyze the effect of Managerial Ownership, Institutional Ownership, Audit Committee, Profitability, Capital Intensity Ratio and Financial Distress on Tax Aggressiveness. This research is a quantitative study using multiple linear regression analysis with the help of SPSS software. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sampling technique in this study used a purposive sampling method, the samples used were 37 property and real estate companies that met the criteria with 137 data used as research samples. The results of the research analysis show that profitability and capital intensity ratio have an effect on tax aggressiveness, while managerial ownership, institutional ownership, audit committee, and financial distress have no effect on tax aggressiveness
Effect of Intergrated Financial Management Information System on Financial Management at Nyanza District Hospital, Rwanda Original Research Article Country Rwanda
the effect of Integrated Financial Management Information Systems (IFMIS) on Rwandan hospitals financial management was determined. The questions of the study on how risk management enhanced by the adoption of IFMIS influences Rwandan Hospitals financial management, How tracking mechanisms affects Rwandan Hospitals financial management, Howreal-time reporting impact Rwandan Hospitals financial management and How staff competency on IFMIS affect Rwandan Hospitals financial management effectively were answered. Findings in correlation show that there is a positive and very strong correlation between Risk management and the effect of IFMIS on financial management which indicates that risk management has significant influence 0f on the effect of IFMIS on financial management .The results show that there is a weak negative correlation between tracking mechanisms and the effect of IFMIS on financial management at Nyanza DH. This indicates that out of the considered other factors of the effect of IFMIS on financial management, tracking mechanisms have significant relationship with financial management. Findings show also that there is a negative and weak correlation between real time reporting and the effect of IFMIS on financial management at Nyanza DH, Rwanda. This indicates that, out of the considered other determinants affecting IFMIS on financial management at Nyanza DH, real time reporting has negative and weak relationship on financial management at Nyanza DH.
The Effect of Characteristics and Activities of the Board Of Directors on the Sustainable Development Goals disclosure (Empirical Study on the 100 Largest Companies in Indonesia for the 2020-2021 Period) Original Research Article Country Indonesia
This study aims to analyze the director's commitment to the Sustainable Development Goals (SDGs) by looking at the influence of directors' characteristics and activities on SDGs disclosure. The characteristics of the board of directors analyzed in this study include the size of the board of directors, the proportion of expertise of the board of directors, the presence of female directors, and the presence of foreign directors. The activities analyzed include the number of board meetings held in one year and the percentage of attendance of the board of directors at meetings. The context of this study is the 100 largest companies in Indonesia according to fortune Indoneia for the 2020-2021 period. This study shows that the size of the board of directors and the number of meetings of the board of directors positively affect the disclosure of the SDGs. This suggests that the number of board directors can drive more intensive SDG disclosures, and companies with high meetings are also likely to have higher SDGs disclosure rates.
Does Corporate Governance Affect Company Risk Disclosure? Original Research Article Country Indonesia
This study aims to examine the influence of corporate governance, in the form of the characteristics of the board of directors, to reveal risks through the company's annual report. Based on the perspective of agency theory, this study examines the effect of board characteristics (size, gender diversity, expertise, and meeting frequency) on the level of risk disclosure. The population in this study are high-tech companies listed on the Indonesia Stock Exchange (IDX) for the 2020 and 2021 periods. The sampling technique in this study used a purposive sampling method and obtained 42 companies. This research is a quantitative study using multiple linear regression analysis with the help of SPSS software. The results of this study indicate that the size of the board of directors and the risk frequency of the board of directors have an effect on disclosure, while the gender diversity and expertise of the board of directors have no effect on risk disclosure.
Determinant Analysis of Fraudulent Financial Statements in Perspective of Fraud Hexagon Theory and Covid-19 (Empirical Study of Manufacturing Companies in the Goods and Consumption Sector Listed on the IDX in 2018-2021) Original Research Article Country Indonesia
According to Statement of Financial Accounting (SFAC) No. 1, users of financial statements have a considerable worry regarding profit information in the company's financial statements when evaluating performance and the company's earning potential in the future. The purpose of this study was to examine the effect of external pressure, nature of industry, rationalization, capability, arrogance, collusion, and covid-19 on fraudulent financial statements. The research sample is a manufacturing company in the goods and consumption sector which is listed on the Indonesia Stock Exchange for the 2018-2021 period. Sampling in this study uses a purposive sampling method. The number of samples is 46 companies per year, with the amount of data studied being 147. This study's analysis method makes use of multiple linear regression analysis. M-Score for Beneish, this model was created using logit regression to predict false financial statements (fraud). The origin the following variables can be identified based on the outcomes of the data processing shown above: Variable H2 is approved since the nature of the industry has a considerable favorable impact on false financial statements. This occurs because businesses with a lot of receivables are vulnerable to manipulation.
Analysis of the Effect of Profitability, Liquidity, Company Size, and Covid Pandemic on Company Value With Leverage as A Moderating Variable in Food and Beverage Manufacturing Companies Listed on The IDX In 2017-2021 Original Research Article Country Indonesia
This study aims to examine the effect of Profitability, Liquidity, Company Size and Pandemic on Firm Value with Leverage as a moderating variablein food and beverage sub-sector manufacturing companies listed on the IDX in 2017-2021. The test used in this study is the multiple regression test. The data used is secondary data. The research results showthat for the variable profitability and leverage have a positive and significant effect on firm value. For liquidity variables, company size and pandemic have no effect on firm value. While the variable is only able to moderate the relationship between profitability and company size variables on firm value. while the relationship between liquidity and the pandemic on company value cannot be moderated by leverage.
The Effect Growth Opportunity, Liquiditys, Institutional Ownership and the Covid Pandemic on Firm Value with Capital Structure as a Moderating Variable Original Research Article Country Indonesia
Firm value is a description of a company's performance that can influence investors' assessment of a company. The higher the company value indicates the prosperity of the shareholders. The purpose of this study is to examine the effect growth opportunity, liquidity, institutional ownership, and pandemic on firm value with capital structure as a moderating variable. The research sample is a Trade and Investment Service company in the Tourism, Restaurant and Hotel sub-sector which is listed on the Indonesia Stock Exchange for the 2017-2021 period. Sampling in this study using the method purposive sampling. The number of samples is 24 companies per year with the amount of data studied is 116. The analysis technique in this study uses multiple linear regression analysis. The results of this study indicate that institutional ownership and capital structure affect firm value, meanwhile growth opportunity, liquidity, the pandemic has no effect on firm value, and capital structure does not moderate the effect growth opportunity, liquidity, institutional ownership, and pandemics on firm value.
Analysis The Effect of Gross Regional Domestic Product (GRDP) Per Capita, Government Expenditures in Education and Health on Human Development Index on Central Java Period 2019-2021 Original Research Article Country Indonesia
This research was conducted to determine the effect of Gross Regional Domestic Product (GRDP) per capita, government spending in education and health on the human development index at Central Java in 2019-2021. This study uses secondary data obtained through Central Statistic Agency (BPS) and Director General of Fiscal Balance (DJPK). The population in this study is the Regencies/Cities of Central Java Province for the 2019-2021 period. This research uses saturation sample method so that there are 35 total samples consisting of 29 regencies and 6 cities. Data analysis techniques in this study used multiple linear regression analysis, classical assumption test, and hypotheses. testing. The results of this study provide information that the variable effect Gross Regional Domestic Pproduct (GRDP) per capita has an effect on the human development index, the variable government spending on education has no effect on the human development index, and the variable government spending on health has no effect on the human development index