Abstract:This research aims to determine whether public ownership, board of directors compensation and audit committee have an effect on tax management in basic consumer goods industrial companies listed on the Indonesian Stock Exchange.…
xchange. Secondary data was obtained based on purposive sampling of financial reports. The population was conducted on basic consumer goods industrial companies listed on the IDX with a number of 54 companies, while the samples were selected with purposive sampling method obtained a total of 12 companies or 36 samples for the period 2017-2019. But the 36 samples processed the result is abnormal distribution, so the researcher increase the observation period on the IDX in 2015.2020. Data analysis method used is multiple linear regression. The results of this research indicated that the public ownership, board of directors compensation and audit committee no have significant effect on the tax management.
Abstract:This study purpose to support the Indonesia’s government program to become a developed and prosperous country. The sample for this study the millennial generation and Z generation who live Makassar City and have total wealth…
l wealth or investment around IDR 70 million. We use this generations because the next generation has an important role to build and develop the finance sector in Indonesia and will support to become a developed country. The results show that financial literacy, income and financial behavior significantly positive with investment decisions. It is mean that good financial literacy, higher income, and the well financial behaviour will improve the quality of investment decisions.
Abstract:By taking into account the function of brand attitude, brand credibility, and brand image as intervening variables, this study seeks to assess the impact of celebrity endorsement on repurchase intention of SOMETHINC products.…
ucts. A common marketing tactic for influencing consumer views and behavior toward specific products is celebrity endorsement. This study employs a survey methodology, collecting information from participants using questionnaires that are given to those who are familiar with SOMETHINC goods and have interacted with relevant celebrity endorsements. Utilizing statistical analysis techniques like multiple linear regression and path analysis, hypotheses are tested. The findings demonstrated that brand attitude, brand credibility, and brand image are significantly influenced by celebrity endorsement. In this situation, brand attitude has been shown to mediate between celebrity endorsement and intention to repurchase. A similar association between celebrity endorsement and repurchase intention is mediated by brand credibility and brand image. These results demonstrate that celebrity endorsements can positively affect consumers' perceptions of SOMETHINC products by enhancing brand attitude, brand credibility, and brand image. These factors in turn influence consumers' desire to repurchase the product. In order to maximize the efficacy of this marketing strategy, businesses should carefully evaluate the choice and management of celebrity endorsements as well as the development of positive brand attitudes, brand credibility, and brand image.
Abstract:The purpose of this study is to analyze the comparison of financial statements of two leading food companies in Indonesia, PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk. This research uses financial statements…
from PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk from 2022. The results of the data analysis show that PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk has an excellent liquidity ratio and the ability to settle debts. On the contrary, PT. Siantar Top has a better solvency ratio than PT. Indofood Sukses Makmur, Tbk. Activity ratio of PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk shows that both companies in terms of optimizing their assets, PT. Indofood is not good because the results are below industry standards. In addition, the profitability ratio of PT. Indofood showed better profit achievement performance than PT. Siantar Top, Tbk
Abstract:Measuring portfolio performance cannot only be seen from the returns, but also must pay attention to the risks that investors will bear. Measuring the performance of a stock portfolio can be facilitated by using a proxy,…
namely LQ 45 shares, which are liquid stocks with high market capitalization, have high trading frequency, have good growth prospects and financial conditions, are not volatile and have been objectively selected by the IDX and are stocks. which is safe to own because the fundamental performance of these stocks is good, so that from a risk perspective the LQ 45 stock group has the lowest risk compared to other stocks. The research objective was to determine portfolio performance assessment using the Jensen method, a case study of the LQ45 index on the Indonesian stock exchange for the 2019-2022 period. The population in this study is LQ45 index shares on the Indonesian stock exchange for the 2019-2022 period based on a purposive sampling technique. Data collection is documentation and literature study. The data analysis that will be used in this study is by using the Microsoft Excel 2010 application program to form an optimal portfolio using the Single index model and to assess the performance of a stock portfolio using the Jensen index method. the results of portfolio performance analysis of Jensen's Alpha LQ45 index optimal stocks and obtaining an average RVOR value of 0.0207 or 2.07%.
Abstract:This study aims to (1) determine the recruitment system has a partial effect on increasing employee productivity at the Banyorang coffee processing center, Tompobulu sub-district, Bantaeng district. (2) Knowing that employee…
oyee performance has a partial effect on increasing employee productivity at the banyorang coffee processing center, Tompobulu sub-district, Bantaeng regency. (3) Knowing the recruitment system and employee performance simultaneously influence the increase in employee productivity at the Banyorang coffee processing center, Tompobulu sub-district, Bantaeng regency. This research was conducted at the Banyorang coffee processing center, Tompobulu sub-district, Bantaeng district. The data used in this study are primary and secondary data, with a total sample of 30 people. The results of the research hypothesis show that the recruitment system has a partial effect on employee productivity at the Banyorang Coffee Processing Center, Tompobulu District, Bantaeng Regency. This result means that with a good recruitment system, there will be an increase in Employee Productivity. The results of the research hypothesis show that employee performance has a partial effect on employee productivity at the Banyorang Coffee Processing Center, Tompobulu District, Bantaeng Regency. This result means that with good performance, there will be an increase in Employee Productivity. The results of the research hypothesis show that the recruitment system and employee performance simultaneously influence employee productivity at the Banyorang Coffee Processing Center, Tompobulu District, Bantaeng Regency.
Abstract:Along with the increasing competition in the world of transportation business which is getting tighter, ease of use and consumer experience is an effective marketing strategy in providing service and satisfaction to many…
consumers and this can encourage consumer repurchase interest. The purpose of this study is to determine the effect of ease of use and consumer experience on repurchase intention through satisfaction. The population in this study are consumers who know the KAI Access application in the city of Malang. While the sample in this study was 271 respondents. This type of research is descriptive and non-probability, using the Smart PLS program. The results are (1) ease of use has a positive and significant effect on satisfaction (2) consumer experience has a positive and significant effect on satisfaction (3) ease of use has a positive and significant effect on repurchase intention (4) consumer experience has a positive and significant effect on repurchase intention (5) satisfaction has a positive and significant effect on repurchase intention (6) ease of use has a positive and significant effect on repurchase intention through satisfaction (7) consumer experience has a positive and significant effect on repurchase intention through satisfaction. Based on the results of the study, similar business actors suggest that companies are more selective in using ease of use which will provide a good experience for consumers so that consumers feel satisfied and feel an interest in repurchasing
Abstract:Analysis of Company Bankruptcy Potential at PT. Gowa Makassar Tourism Development TBK. Thesis. Department of Management, Faculty of Economics and Business. Makassar public university. Supervised by Mr. Muhammad Ilham Wardhana…
dhana Haeruddin and Mr. Nurman. This study aims to determine the potential for corporate bankruptcy at PT. Gowa Makassar Tourism Development Tbk Period 2017 to 2021. The type of research used is quantitative descriptive. The population in this study is the financial statements of PT. Gowa Makassar Tourism Development Tbk. The sample of this research is the income statement and balance sheet from the financial statements of PT. Gowa Makassar Tourism Development Tbk. 2017 to 2021. The data collection technique used is Documentation. Data analysis techniques are used to assess, identify, and explain the possibility of bankruptcy. The results of this study indicate the analysis of the level of bankruptcy of the modified Altman Z-score model of PT. Gowa Makassar Tourism Development TBK. the 2017-2021 period is categorized as being in good health or not bankrupt.
Abstract:This study aims to determine the expenditure performance of the District Planning Agency. Majene in the Budget Realization Report regarding the difference between spending and the budget, spending growth, spending efficiency…
ency and how capital expenditures and operations are being carried out. This research is a quantitative descriptive study, the data used is secondary data in the form of a report on the realization of the Regional Planning Agency's budget for the 2018-2020 fiscal year in Kab. Majene. The analytical techniques used are analysis of spending variance, analysis of spending growth, analysis of spending efficiency, and shopping compatibility. The results of this study indicate that the results of the analysis of the expenditure variance in 2018 - 2020 expenditure performance are considered good even though in 2018 the level of budget realization is very low, which is only 22% compared to the following year. Analysis of spending growth in 2018 – 2019 increased by 362%. Meanwhile, in 2019-2020, it actually decreased by 37% percent from last year. Expenditure efficiency analysis in 2018 the level of budget efficiency is 22%, in 2019 the level of budget efficiency is 98%, and in 2020 the level of budget efficiency is 95%. Although in 2018 the level of budget efficiency is still relatively good because it does not exceed the total budget target or the level of budget efficiency is above 100%. The compatibility analysis, namely the analysis of capital expenditures on total expenditures, shows that in 2018 the level of capital expenditure was only 1%, in 2019 it was only 2% and in 2020 it was only 1%. As for the analysis of operating expenses in 2018 it was 99%, in 2019 it was 98%, and in 2020 it was 99%.
Abstract:Penelitian ini bertujuan untuk menganalisis secara mendalam implementasi tata kelola kualitas pengajar dan administrasi pembelajaran sebagai upaya strategis utama dalam mewujudkan Good University Governance (GUG) di Universitas…
ersitas Sapta Mandiri Balangan. Institusi pendidikan tinggi di daerah menghadapi tekanan berlapis untuk meningkatkan akuntabilitas internal, standar akademik, dan efisiensi birokrasi. Menggunakan pendekatan kualitatif dengan desain analisis deskriptif, data empiris dikumpulkan melalui wawancara semi-terstruktur dengan pimpinan akademik, diskusi kelompok terfokus (FGD), analisis dokumen sistem penjaminan mutu internal (SPMI), serta observasi langsung terhadap alur kerja administratif. Hasil penelitian menunjukkan bahwa tata kelola yang terstruktur dalam pemantauan kualitas mengajar dan digitalisasi administrasi pembelajaran berfungsi sebagai katalis langsung bagi transparansi, responsivitas, dan akuntabilitas institusi. Meskipun demikian, tantangan sistemik masih ditemukan, terutama terkait distribusi sumber daya yang belum merata, kesenjangan literasi digital, dan kontinuitas pelatihan pedagogik. Artikel ini menyimpulkan bahwa integrasi platform administrasi otomatis dengan evaluasi dosen yang sistematis dan objektif menciptakan fondasi yang tangguh bagi GUG, yang pada akhirnya meningkatkan kredibilitas institusi, keberlanjutan operasional, serta capaian pendidikan secara holistik di universitas tingkat daerah.