Purpose: This study aims to empirically examine the effect of gender diversity and risk disclosure on investment. Research Methodology: The population in this study are companies listed on the Jakarta Islamic Index 70 (JII 70) during the 2018-2020 research period which has a population of 41 companies using annual financial reports and annual reports in a row for 3 years so that the sample used is 123 sample data. This research was conducted using descriptive statistics and multiple linear regression with a 95% confidence level with secondary data collection methods and purposive sampling using the SPSS version 25 measurement program. Result: The test results and discussion prove that the independent variable Risk Disclosure has an influence on investment efficiency. The independent variable Gender Diversity has no effect on Investment Efficiency. Limitation: The limitations of the study were that there were only 2 X variables and only examined companies listed in JII 70. Contribution: Provides the benefit of knowledge about how the influence of gender diversity and risk disclosure can affect investment efficiency. Keywords: 1. Overinvestment 2. Underinvestment 3. Gender Diversity 4. Risk Disclosure 5. Investment Efficiency
The purpose of this study is to investigate and analyze the effect of earnings management on the value of the automobile trading company listed in Indonesia Stock Exchange (IDX). The number of auto sector companies listed in Indonesia Stock Exchange as many as 12 companies. The analysis technique used is simple linear regression. Variable analysis showed a significant effect of earnings management on the value of companies listed on the Indonesia Stock Exchange (Special Study: Automotive Trade Company). It is expected that managers in conducting earnings management uses judgment in financial reporting and the preparation of financial statements of transactions to change on the economic performance of the organization or to influence the outcome in accordance with the contract depends on the accounting numbers that are reported to be in accordance with generally accepted accounting principles.
TThis study aims to determine the effect of Clarity of Budget Objectives, Reporting Systems, Performance Audit, and Accounting Control on the Accountability of Village Fund Management in tiyuh located in Tulang Bawang Tengah, Tumijajar, Tulang Bawang Udik district. The population in this study was a village officials involved in the management of village funds located in tiyuh-tiyuh, Tulang Bawang Tengah District, Tumijajar, Tulang Bawang Udik. The number of village officials in the village is 105 people. And the number of samples that can represent the population to be studied is as many as 74 sample respondents who will be studied. The method of determining the sample is using a simple random sampling method. The data collection method used was a questionnaire. And the data analysis technique used is Multiple Linear Regression Analysis. Based on the results of this study, it shows that the clarity of budget targets, the reporting system affects the accountability of village fund management in the Kecamatan Tulang Bawang Tengah, Tumijajar, Tulang Bawang Udik. Meanwhile, performance audits and accounting controls do not affect the accountability of village fund management in Tulang Bawang Tengah, Tumijajar, Tulang Bawang Udik sub-districts. This shows that the better the clarity of budget targets and the reporting system, the better the accountability of village fund management in Tulang Bawang Barat Regency.
Budi Mulya 2 (BM2) orphanage is a social institution located in Bandar Lampung. To meet the operational needs of development, the day-to-day operations of the orphanage, as well as their development, BM 2 rely on donations provided by permanent and non-permanent donors, thus the cost of developing the homes and foster children is unpredictable, very small, and insufficient. For an institution to have sufficient funds for both physical and non-physical development to allow foster children can be maximized for their guidance process, it is necessary to plan and develop a focused and sustainable business. As one of the efforts is conducting a long-term three-year program to empower the economy independently through aquaculture and plantations in buckets. By doing this action, it is hoped we can build a community service and education institution that is dynamic and capable of accommodating and fostering many neglected children through an independent economic enterprise improvement program. This paper describes the results of the service during the first year of service activities; which are the construction and cultivation training, the first harvest, and several activities during the COVID-19 pandemic had been held. In addition, the skills of the caregiver and foster children improve in cultivating fish and plants in buckets. Abstrak: Panti asuhan Budi Mulya 2 (BM 2) adalah satu satu lembaga sosial yang berlokasi di Bandar Lampung. Dalam memenuhi kebutuhan operasional pembangunan, operasional sehari-hari panti dan anak asuh, serta pengembangannya, BM 2 mengandalkan donasi yang diberikan oleh Donatur tetap dan tidak tetap, sehingga biaya pengembangan panti dan anak asuh tidak stabil, sangat kecil, dan tidak mencukupi. Agar lembaga dapat memiliki dana yang cukup untuk pengembangan baik fisik dan non fisik, sehingga anak asuh dapat termaksimalkan proses pembinaannya, maka Perlu direncanakan dan dikembangkannya usaha yang terarah dan berkesinambungan. Sebagai salah satu upaya, untuk itu, telah dicanangkan program jangka panjang tiga tahun pemberdayaan ekonomi mandiri melalui budidaya perikanan dan perkebunan dalam ember. Melalui kegiatan ini diharapkan terbentuknya sebuah lembaga pengabdian dan pendidikan masyarakat yang dinamis dan mampu menampung dan membina banyak anak-anak terlantar melalui program peningkatan usaha ekonomi mandiri. Tulisan ini memaparkan hasil pengabdian selama tahun pertama kegiatan pengabdian; antara lain telah diselenggarakannya pembangunan dan pelatihan budidaya, panen pertama, dan beberapa kegiatan pada masa pandemic COVID-19. Selain itu, bertambahnya keterampilan Pengasuh dan Anak asuh dalam membudidayakan ikan dan tanaman dalam ember.
The objective of this research was to examine the factors economic affecting the Islamic social reporting disclosure on the companies indexed in Jakarta Islamic Index. The number of samples used in this research was 15 companies. The sampling technique used in this research was purposive sampling. The data analyzing technique used in this research was through the multiple regression test, the determination test, the F test, and the t-test. The analytical tool used in this research was SPSS version 20. The result of this research that the R-square was 0.622 0r 62,2% which meant that the independent variable (the profitability, the leverage, the liquidation, the company size, the industry type, the public ownership shares, and the company age) were able to affect the dependent variable (the Islamic social reporting) and the remaining variable 37,8% was affected by the other outside this research. Moreover, there was a significant effect between the company size, the industrial type, the public ownership shares, and the company age on the Islamic social reporting disclosure. This study still has limitations, among others, the sample of this study is only companies listed on the Jakarta Islamic Index. Sources of information used in research to examine only limited data on company year reports, financial reports, and sustainability reports. The results of this study are one of the company's information in carrying out social activities and provide insight into the knowledge of the factors that affect the disclosure of Islamic social reporting in the Jakarta Islamic Index.
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