This study aims to determine the mediating effect of organizational culture variables between leadership style and Good Corporate Governance (GCG) in the Village Credit Institution (LPD) in Gianyar Regency. The sample used was 73 LPD of Gianyar Regency. The analysis technique used is Partial Least Square (PLS). The analysis shows that organizational culture provides a partial mediation effect on relationship between charismatic leadership styles and GCG, while in the relationship between transformational leadership styles and GCG, organizational culture provide full mediation. The implication of this research is that a good organizational culture of the institution will improve GCG in the institution.
The purpose of this paper is to discuss the effect profitability ratios and activities on firms' value with stock prices as intervening variable. The study was conducted for 10 years on 39 property, real estate and building construction companies listed on the Indonesia Stock Exchange. The results showed profitability and activity had a positive effect on stock prices, but did not affect the value of the company. Stock prices are able to mediate the effect of profitability and activity on firm value. The research implications show that the higher profitability and activity ratios cause stock prices to rise and result in an increase in the value of the company.
Budgetary slack is done to facilitate the achievement of the budget by budgeting low income and high budgeting. This study aims to determine the effect of budgetary participation and organizational commitment on budgetary slack with environmental uncertainty as a moderating variable. The population used in this study was 19 Starred Hotels in Ubud Gianyar with a total of 2,151 employees. The method of determining the sample using a purposive sampling technique, so that the sample used is as many as 152 employees found in 19 Starred Hotels in Ubud, Gianyar. Data collection was carried out using a questionnaire. The analysis technique used is MRA (Moderated Regression Analysis). The results showed that budgetary participation had a positive effect on budgetary slack, while organizational commitment had a negative effect on budgetary slack. Environmental uncertainty can strengthen the influence of budgetary participation on budgetary slack, and environmental uncertainty can weaken the influence of organizational commitment on budgetary slack.
The purpose of this study is to do more in-depth analysis about factors that affect the financial reporting timeliness. The sample used in this study consists of 90 existing cooperatives in Denpasar city. Secondary data obtained from the Department of Cooperatives, Small, and Medium Enterprises. The primary data collected from the questionnaires. The analytical technique used is multiple linear regression. The results of this study found that profitability, leverage, and total assets are significantly effecting on financial reporting timeliness of the cooperative. On the other hand, the performance of the executive board and the participation of members are not significantly affected on financial reporting timeliness. The results of this study are expected to be input for service Cooperatives and Small and Medium Enterprise Office in oversees cooperative for the sake of realization of the principle of accountability and financial transparency.
This study aims to determine strategies for increasing Asri Jewelry production capacity by continuing to apply health protocols during the Covid-19 pandemic. They are socialization, procurement of hand sanitizers, simple handwashing stations, masks, hand gloves, building materials, assistance in repairs, and expansion as well as arrangement of production sites. The study finds that increased workers' awareness of using masks, and hand gloves, a more comfortable workplace, and more structured flow of production activities. This implies that workers' health and safety are fully guaranteed. The improvements of the production site provide workers the comfortability bringing an increase of the total production capacity of Asri Jewelry.
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