Pengungkapan tanggung jawab sosial dan lingkungan (TJSL) perusahaan di Indonesia saat ini belum maksimal, termasuk pada sektor perbankan, baik bank syariah maupun bank konvensional. Banyak hal yang menjadi determinan, di antaranya karakteristik perusahaan dan elemen tata kelola perusahaan. Penelitian ini bertujuan untuk mengetahui perbedaan pengungkapan TJSL antara bank syariah dan bank konvensional beserta determinannya. Determinan terdiri atas karakteristik perusahaan yang meliputi ukuran perusahaan dan profitabilitas serta elemen tata kelola perusahaan yang meliputi ukuran dewan direksi, direksi independen, dan komite audit. Sampel penelitian adalah bank syariah dan bank konvensional yang melakukan pengungkapan TJSL di website pada tahun 2018. Data penelitian adalah data sekunder yang diakses melalui website bank. Data dianalisis menggunakan analisis konten, analisis deskriptif, dan analisis regresi berganda. Hasil penelitian menemukan bahwa tidak ada perbedaan pengungkapan TJSL antara bank syariah dan bank konvensional, determinan yang berpengaruh positif terhadap pengungkapan TJSL adalah karakteristik perusahaan berupa ukuran perusahaan (aset), sedangkan karakteristik perusahaan berupa profitabilitas serta elemen tata kelola perusahaan berupa ukuran dewan direksi, direksi independen, dan komite audit tidak berpengaruh terhadap pengungkapan TJSL.
Organizational commitment and extra role behavior of the employees in the workplace is needed by every institution for service excellent to stakeholders and can be implemented very well. Many factors influence the organizational commitment and extra role of the employee. Among them are leadership style and organizational culture. This study aims to analyze the influence of transformational leadership and organizational culture on organizational commitment and organizational citizenship behavior. The data was collected by distributing 115 questionnaires to the employee of the Faculty of Economics and Business of the Universitas Indonesia. Analytical tool used Structural Equation Modeling (SEM). The results showed that transformational leadership style did not affect organizational commitment; furthermore organizational culture had a significant influence on organizational commitment. Transformational leadership had an influence on the organizational citizenship behavior, organizational culture did not affect organizational citizenship behavior, and organizational commitment had a significant effect on organizational citizenship behavior. ABSTRAKKomitmen organisasi dan sikap ekstra peran karyawan dalam bekerja sangat dibutuhkan oleh setiap institusi agar pelayanan terhadap pemangku kepentingan dapat dilaksanakan dengan sangat baik. Banyak faktor yang mempengaruhi komitmen dan sikap ekstra peran pada karyawan. Diantaranya adalah gaya kepemimpinan dan budaya organisasi. Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan transformasional dan budaya organisasi terhadap komitmen organisasi dan perilaku kewargaan organisasi. Pengambilan data dilakukan dengan cara penyebaran sebanyak 115 kuesioner kepada karyawan tenaga kependidikan Fakultas Ekonomi dan Bisnis Universitas Indonesia. Alat analisis yang digunakan adalah Structural Equation Modelling (SEM). Hasil penelitian menunjukkan gaya kepemimpinan transformasional tidak mempengaruhi komitmen organisasi, budaya organisasi memiliki pengaruh yang signifikan terhadap komitmen organisasi. Kepemimpinan transformasional memiliki pengaruh terhadap perilaku kewargaan organisasi, budaya organisasi tidak mempengaruhi perilaku kewargaan organisasi, dan komitmen organisasi memiliki pengaruh yang signifikan terhadap perilaku kewargaan organisasi.
<p><em>ABSTRACT</em></p><p><em>Organizational commitment and extra role behavior of the employees in the workplace is needed by every institution for service excellent to stakeholders and can be implemented very well. Many factors influence the organizational commitment and extra role of the employee. Among them are leadership style and organizational culture. This study aims to analyze the influence of transformational leadership and organizational culture on organizational commitment and organizational citizenship behavior. The data was collected by distributing 115 questionnaires to the employee of the Faculty of Economics and Business of the Universitas Indonesia. Analytical tool used Structural Equation Modeling (SEM). The results showed that transformational leadership style did not affect organizational commitment; furthermore organizational culture had a significant influence on organizational commitment. Transformational leadership had an influence on the organizational citizenship behavior, organizational culture did not affect organizational citizenship behavior, and organizational commitment had a significant effect on organizational citizenship behavior. </em></p><p><em><br /></em></p><p>ABSTRAK</p><p>Komitmen organisasi dan sikap ekstra peran karyawan dalam bekerja sangat dibutuhkan oleh setiap institusi agar pelayanan terhadap pemangku kepentingan dapat dilaksanakan dengan sangat baik. Banyak faktor yang mempengaruhi komitmen dan sikap ekstra peran pada karyawan. Diantaranya adalah gaya kepemimpinan dan budaya organisasi. Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan transformasional dan budaya organisasi terhadap komitmen organisasi dan perilaku kewargaan organisasi. Pengambilan data dilakukan dengan cara penyebaran sebanyak 115 kuesioner kepada karyawan tenaga kependidikan Fakultas Ekonomi dan Bisnis Universitas Indonesia. Alat analisis yang digunakan adalah Structural Equation Modelling (SEM). Hasil penelitian menunjukkan gaya kepemimpinan transformasional tidak mempengaruhi komitmen organisasi, budaya organisasi memiliki pengaruh yang signifikan terhadap komitmen organisasi. Kepemimpinan transformasional memiliki pengaruh terhadap perilaku kewargaan organisasi, budaya organisasi tidak mempengaruhi perilaku kewargaan organisasi, dan komitmen organisasi memiliki pengaruh yang signifikan terhadap perilaku kewargaan organisasi.</p>
The study aims to determine the impact of Internal Audits and Risk Management on company performance. The study was held at PT Perkebunan Nusantara VIII (Persero) also the respondents of this study is from the Unit of Internal Supervisory (SPI) and the Finance and Accounting Unit using non-probability sampling techniques. Furthermore, the data will be processed with the help of SPSS software version 25.0 . The results of the study show that Internal Audit and Risk Management simultaneously have a positive and significant impact on the Company's performance of PT. Perkebunan Nusantara VIII (Persero) is 75.4%. The rest of impacted variables was 24.6% can be influenced by other variables that are not used but still have a relation with this study.
The occurrence of the Covid-19 pandemic caused the Province of West Java to experience difficulties in realizing its budget. This study will examine the performance of the West Java Regional Government's financial budget in the midst of the Covid-19 Pandemic by examining the West Java Regional Government Budget. This research method is descriptive with a quantitative approach. The data source used is secondary data in the form of the West Java Provincial Budget Realization Report for the 2020 and 2019 periods. Researchers will process and analyze the data manually using the formulas listed in Chapter III, which in detail will use the Proportional Analysis method, Efficiency Ratio , Effectiveness Ratio of Regional Revenue and Expenditure Revenue, Regional Financial Independence Ratio (RKKD), Activity Ratio (RA), and Fiscal Decentralization Ratio. The conclusion of this study is that in 2020 the West Java APBD experienced a decrease in the proportion of Operational Expenditures, Capital Expenditures, and Transfers. The PAD Efficiency Ratio shows the cost of collecting PAD is carried out efficiently. West Java Province is considered less capable in realizing PAD Revenue. The effectiveness ratio of Regional Expenditures in 2020 has increased by 1%. West Java Province is able to implement regional autonomy. West Java Province prioritizes its budget for Routine Expenditures and Assistance Expenditures. West Java Province PAD contributes greatly to all revenues Ratio.
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