This study aimed to determine the barriers of public access to financial services and their effects on poverty alleviation. The sample used was 6 ASEAN countries (Indonesia, Singapore, Malaysia, Vietnam, Thailand, and the Philippines) from 2006 to 2015. The analytical method used was the MARS. MARS is one of the nonparametric regression methods as an alternative to the multiple linear regression method, which must fulfill parametric assumptions. The results of the study using MARS show that the model formed has a high coefficient of determination, and criteria of the test of the suitability of the model are met. In other words, multivariate adaptive regression spline (MARS) can explain well the variability of the independent variables on the dependent variable. The results of the hypothesis testing using the MARS method show that indicators of macroeconomic, social, bank characteristics, institutions, and regulations affect access to financial services (AFS) and AFS affect poverty alleviation. This finding shows that increasing AFS will affect poverty reduction, and to increase public AFS can be done by minimizing macroeconomic, regulatory, social, bank, and institutional constraints.
This study aims to determine the pattern of relationship of environmental performance, environmental disclosure and financial performance. Environmental performance measured by using PROPER, Environmental disclosure measured based on the use of 34 items disclosure by G3 GRI (2006) and financial performance measured by using ROA, ROE and NPM indicators. The sample of this research is mining company listed in Indonesia Stock Exchange in 2011-2015. The statistical method used in this research is Structural Equations Modeling-Partial Least Square (SEM-PLS). The analysis used in SEM-PLS is the outer model (Confirmatory Factor Model, Explanatory Factor Analysis) and Inner Model with boostrapping methods. Outer model in this study using Confirmation Factor Analysis (CFA). CFA results indicate that indicators that are able to measure the financial performance of mining companies in Indonesia is ROA and ROE. Meanwhile, environmental disclosure and environmental performance variables are not analyzed using Confirmatory Factor Analysis because they are measured with one indicator. Results of this study indicates that hypothesis 1 is accepted. In other word, environmental disclosure has a positive effect to financial performance. Hypothesis 2 is accepted, environmental performance has a positive effect on the disclosure of the environment. Moreover, hypothesis 3 is accepted, environmental performance has a financial performance. Hypothesis 4 is accepted, that is, environment disclosure has a mediation effect on the relationship of environmental performance and financial performance. 1 Index Terms-environmental performance, financial performance and environmental disclosure.
The purpose of this research is to analyze the influence of environmental disclosure and environmental performance on economic performance with firm size as a control variable. The environmental disclosure was measured by GRI index, environmental performance measured by PROPER index, firm size measured by ln total assets and economic performance measured by economic performance index. The sample of this study consists of 32 companies listed on the IDX 2013-2016. The criteria of the research sample are manufacturing companies that follow PROPER index, issuing financial statements with rupiah currency, publish a complete annual report. The results of this study inform that the performance of Multivariate Adaptive Regression Spline (MARS) is better than multiple linear regression. The result of multiple linear regression informs that not all classical assumption requirements are fulfilled. This results in a non-significant regression model, small R-square, and many predictor variables have no effect on response variables. MARS is one of the alternative methods to overcome the lack of multiple linear regression methods. MARS is not a requirement with classical assumptions because it includes one of the non-parametric regressions. MARS results informed that the MARS model is significant, R-square is large and the variables that affecting the economic performance are environmental disclosure and environmental performance while the most influential is the environmental performance. Keywords
The quality of education depends highly on the capacity of educational units in transforming the learners to gain added value, whether it is related to the aspects of thinking, taste, heart, and body. Among the components of education, teachers and lecturers are very important and strategic factors in an effort to improve the quality of education in every educational unit. The purpose of this research is to know the effect of professional competence, social competence on pedagogic competence with personality competence as moderation variable based on students’ perception. The analytical method used is Confirmatory Factor Analysis (CFA) to confirm the validity and reliability of the indicator of the latent variables and Moderating Structural Equation Modeling Score Factor (MSEM-SF) to determine the effect of moderation. The results show that personality competence moderates the relationship of the effect of professional competence on pedagogic competence but personality competence does not moderate relationship of the effect of social competence on pedagogic competence. This implies that, a good professional competence can accelerate the improvement of pedagogic competence quality supported by good personality competence.
Masalah yang dihadapi oleh mitra UMKM Toko Dias di Jagir, Wonokromo, Surabaya, Jawa Timur yaitu belum mampu menyusun laporan penjualan konsinyasi yang sesuai dengan standar akuntansi. Dalam rangka membantu mitra mengatasi masalah tersebut, aktivitas yang dilakukan yaitu memberikan pendampingan kepada mitra UMKM Toko Dias agar mampu meningkatkan kemampuan dalam menyusun laporan penjualan konsinyasi. Pelaksanaan program pengabdian masyarakat ini menggunakan metode pendampingan, diskusi, dan umpan balik kepada mitra. Hasil akhir yang didapatkan dari kegiatan pengabdian masyarakat ini adalah mitra UMKM telah mampu menyusun dan menerapkan laporan penjualan konsinyasi secara tersistem menggunakan Microsoft word. Berdasarkan kegiatan pendampingan yang telah dilakukan baik secara offline mapun online, dapat disimpulkan bahwa mitra telah mampu menyusun laporan penjualan konsinyasi secara manual dan tersistem. Output lain dari kegiatan pengabdian masyarakat ini yaitu berupa publikasi di jurnal nasional.
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