The background of this research is Indonesian companies are still voluntarily using GRI compare to other countries' cases. The main thing is that the limited number of companies that use GRI can affect its performance. The organization's performance describes the company's financial ratios as one of the effective financial performance descriptions. This is related to economic factors that are internal to the company, such as GRI, CSR, and ESG. The purpose of this study was discussed because of the limited number of listed companies in Indonesia (listed in IDX) using the GRI G4 method globally, which is one of the highlights of this research. The data used for 4 years, namely 2016-2019 in Indonesia. This research methodology uses panel data regression. This study uses secondary data, namely from the company's financial statements and database streams (Thomson Reuters Eikon). The results of the study prove that GRI affects financial ratios. The same result also occurs in other variables, namely ESG affects financial ratios (ROA). The controversy is that companies that have been listed must pay more attention to developments in items in GRI to gain trust from foreign investors and confidence in the company's sustainability.
The COVID-19 pandemic has directly changed people's habits to switch to online systems, including financial transactions. The most common are the use of internet banking and payments using digital wallets. The purpose of this study is to quantitatively analyze the use of internet banking and digital wallets in financial transactions based on Theory Of Planned Behavior (TPB). The method used is primary data (quantitative) by questionnaire as many as 62 people who use internet banking. This research was taken for 1 month, namely February 2021 (during COVID-19). The dependent variable used is Financial Transaction, while the other independent variables use 3 variables, namely Attitude, Norm and Behavior Control. The results of this study provide information that only attitude and norm have an effect on the financial effect. This provides evidence that the use of financial transactions via the internet is often done during the COVID-19 pandemic. This provides a new paradigm that financial transactions have begun to switch to using non-cash payments.
Kegiatan bisnis yang dilakukan oleh suatu Entitas atau Perusahaan berperan penting terhadap perkembangan perekonomian di Indonesia. Pengambilan keputusan keuangan perusahaan sebagai kunci utama khususnya pada struktur modal dengan melakukan pembiayaan aktiva dan melakukan peningkatan modal bisnis suatu perusahaan. Metode yang digunakan secara kuantitatif dengan asumsi regresi linear. Populasi berdasarkan perusahaan yang masuk dalam LQ45 tahun 2021. Sampel yang diambil berupa sampel purposive sampling. Analisis penelitian menjelaskan bahwa profitabilitas dan likuiditas berpengaruh negatif terhadap struktur modal, sehingga kinerja keuangan tergantung sesuai dengan kondisi perusahaan.
<p><strong><em>One of study in Public Management was government performance, and this research conduct to measure local government performance especially during the election period. Performance measurement uses a performance score based on Indonesian Ministry of Home Affairs. The aim is to analyze the economy and welfare on performance during the 2016 Mayor/Regent election period. This study used a sample of 174 cities and regencies in Indonesia during the 2016 election period. The research method is regression based on panel data. The dependent variable is Government Performance and independent variables are the economy (GDP) and the population's welfare. The control variables use total assets and legislative measures. The study results are welfare had significant effect on region performance, economy has no effect on performance. These results explain a change in the leader, either the Mayor/Regent, so that performance measurement provides better effectiveness during the election. The research contribution explains that there is an increase in welfare when the election occurs, reinforced by the interest to win the election to create a good image for the Mayor / Regent to be re-elected.</em></strong></p><p><strong>Keywords: Government Performance, Elections, City, Public Management.</strong></p>
Tujuan pengabdian ini yaitu (1) Untuk memberikan sosialisasi kepada Anak-anak Yayasan mengenai pentingnya pengenalan keuangan, (2) Untuk memberikan bukti bahwa pelaksanaan kegiatan kunjungan pengabdian masyarakat khususnya ke Yayasan Panti Asuhan perlu dilakukan oleh pihak Dosen dan Mahasiswa. Metode pelaksanaan ini adalah sosialisasi secara langsung (direct socialization) ke Yayasan untuk memberikan pengarahan mengenai pentingnya keuangan. Hasilnya adalah anak-anak yang berada di Yayasan dapat mengetahui pentingnya keuangan secara dasar serta memberikan informasi tentang menabung. Dampak pengabdian adalah (1) Bagi Anak-anak Yayasan yaitu dapat memahami mengenai dasar-dasar keuangan khususnya pengaturan uang secara sederhanadengan menggunakan metode games yang menarik. Anak-anak Yayasan juga bisa mendapatkan ilmu tentang perhitungan dasar matematika seperti uang pecahan dan nominal uang yang bermanfaat untuk kedepannya, (2) Bagi Mahasiswa yaitu dapat mengetahui kondisi dan situasi yang terjadi di Yayasan untuk menjadi lebih peka terhadap masyarakat, (3) Bagi Dosen yaitu dapat melatih untuk memberikan materi dengan situasi yang berbeda, misalnya penyampaian kepada anak-anak harus menggunakan bahasa yang mudah dimengerti sehingga tidak terjadi kebingungan, selanjutnya juga mengasah kemampuan dalam melakukan komunikasi dengan berbagai situasi yang terjadi.
Perkembangan teknologi perlu dikembangkan, terutama untuk lingkungan pendidikan. Hal ini memberikan bukti bahwa penerapan sistem kampus terpadu (enterprise) perlu dilakukan oleh pihak kampus untuk mempermudah pelaksanaan akademik. Dosen sebagai sosok yang memberikan arahan kepada mahasiswa harus memahami perkembangan teknologi. Tujuan dari penelitian ini adalah untuk memberikan penjelasan tentang kinerja sistem informasi e-campus berbasis enterprise (penginputan soal ujian akuntansi) secara terstruktur. Penelitian ini menggunakan metode penelitian deskriptif dan menggunakan pengumpulan data dalam sistem e-campus. Pengumpulan data lainnya adalah dengan observasi dan studi kepustakaan. Metode ini digunakan untuk mengumpulkan data yang lebih detail dengan cara observasi langsung (menggunakan website kampus) di Universitas. Hasil penelitian membuktikan bahwa seluruh Dosen dan Mahasiswa telah menerapkan sistem e-campus untuk mempermudah sistem pembelajaran, seperti input data untuk kepentingan Dosen dan Mahasiswa khususnya untuk Program Studi Akuntansi.
Ordering food using online applications is one of the technological developments. The purpose of the study was to analyze transportation costs against the food prices of Shopeefood and Grabfood applications. The research data comes from primary data (questionnaires). The total sample was 61 people, most of whom were in the Jabodetabek area for 2 months (July-August 2022). The research method is to use linear regression. The dependent variable is the Price of Food. Independent variables are Transportation Costs, Normative and Behavioral. The study’s results explained that transportation and normative costs affect the food prices of Shopeefood and Grabfood applications. This provides evidence that people's interest and desire for technological developments, especially food, is very high.
There must be an awareness of the public regarding compliance in paying taxes. Tax is a state asset that is collected by the state for the common interest. The role of society in paying taxes must be accompanied by internal (within) the individual itself because there are still limited people who know that taxes are crucial. This study aims to link the effect of individual taxpayer compliance based on the "Theory of Planned Behavior" because this theory is a theory that can measure the internal thinking of taxpayers. This study uses primary data collected through a questionnaire using linear regression analysis. The sample used is a sample (people) of 100 taxpayers using measurements random sampling (people who are in the tax office) 1 month (November 2015). The study results found that the variable attitudes toward behavior, subjective norms and perceptual behavior control were positive influences. That explains a need for awareness of taxpayer compliance to run appropriately, and income from tax payments can increase.
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