Abstract:This study aims to analyze the effect of green accounting implementation on the Company's profitability. This study was conducted on companies included in the food and beverage sub-sector listed on the Indonesia Stock Exchange…
change (IDX) during the 2019-2023 period using a quantitative approach. Sample selection was carried out using the purposive sampling method, resulting in 80 observation data samples for five consecutive years. Data analysis techniques used include descriptive analysis using Microsoft Excel, hypothesis testing using SPSS 18 to test the effect of Green Accounting on Profitability. The results of this study indicate that Green Accounting has a negative and significant effect on Profitability.
Abstract:This study aims to analyze the impact of liquidity ratios on the corporate value of banking companies with the role of capital structure as a moderating variable. The data used in this study are secondary data obtained from…
rom the annual financial reports of Bank Syariah Indonesia listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The method used is multiple regression analysis with a model that includes the interaction between liquidity ratios (Current Ratio) and capital structure (Debt to Equity Ratio) as a moderating variable on corporate value, measured by Price to Book Value (PBV). The results of the study show that liquidity ratios have a positive and significant impact on corporate value, while capital structure has a negative impact on corporate value. In addition, the interaction test shows that capital structure acts as a moderating variable that reduces the positive impact of liquidity ratios on corporate value. These findings indicate that although a high liquidity ratio can increase corporate value, this effect may be diminished if the bank has a capital structure more dominated by debt. This study provides important implications for bank management in balancing liquidity and capital structure to maximize corporate value.
Abstract:This study aims to identify and analyze the influence of profitability, liquidity, and corporate governance on the quality of profits. This research was conducted on the food and beverage sub-sector listed on the Indonesia…
ia Stock Exchange in the 2019-2023 period using a quantitative approach. The sample determination was carried out by the purposive sampling method, resulting in a total of 12 companies observed over a period of 5 years, so that the total sample used was 60. Data analysis was carried out using the SPSS 26 program. The results showed that profitability, audit committees, and institutional ownership had a significant effect on the quality of profits, while liquidity and independent commissioners did not show a significant influence. However, simultaneously, all of these variables have a significant effect on the quality of profit.
Abstract:This study aims to analyze the Effect of Hotel Room Rental Prices on Revenue in the Hospitality Sub-Sector Listed on the Indonesia Stock Exchange for the 2019-2023 Period using quantitative methods. The sampling method used…
sed is purposive sampling with a total sample of 15 companies during the 5-year observation period, resulting in a total of 75 samples. The data analysis technique in this study uses SPSS 18. The results of this study indicate that room rental prices do not have a significant effect on revenue.
Abstract:This study aims to analyze the influence of Corporate Social Responsibility (CSR) disclosure on financial performance, with institutional ownership as a moderation variable. This research was conducted on companies that…
are members of the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period using a quantitative approach. Sample selection was carried out by purposive sampling method, resulting in 39 samples of observation data for three consecutive years. The data analysis technique used is Structural Equation Modeling (SEM) which is operated through the WARP-PLS 7.0 program. The results of this study show that CSR has a positive but not significant effect on financial performance. Institutional ownership has a positive and significant effect on financial performance. Meanwhile, CSR moderated by institutional ownership has a positive and significant effect on financial performance.
Abstract:This article presents the experiences of students from the Independent Student Exchange Program (PMM) 3 at the Indonesian Education University in understanding and playing angklung at Saung Angklung Udjo. From the results…
s of the interviews conducted, it was revealed that before participating in this activity, most students had never tried playing angklung. However, after participating in the angklung learning activity at Saung Angklung Udjo, a significant increase in their skills was seen. In addition, students also showed an increase in understanding of the cultural values of angklung as a traditional musical instrument. Several factors that contributed to the success of this learning included the quality of teaching, adequate facilities, time and intensity of practice, and student motivation and interest. The positive experiences gained during learning at Saung Angklung Udjo not only improved technical skills, but also instilled cultural values and togetherness among students. This research is expected to provide valuable insights for the development of arts and culture education curriculum in Indonesia.
Abstract:This study aims to examine how digital technology plays a role in preserving local wisdom in the Cirendeu Traditional Village from the perspective of students of the Independent Student Exchange Program (PMM) 3, Universitas…
tas Pendidikan Indonesia (UPI). The research method used is descriptive qualitative with data collection techniques through interviews, observations, and literature studies. The results of the study indicate that digital technology has a significant role in the documentation, education, and promotion of local culture in the Cirendeu Traditional Village through social media, websites, and other digital-based applications. The obstacles faced in the implementation of digital technology are the limited infrastructure and digital literacy of the local community. Therefore, collaboration is needed between students, academics, and the community in developing more effective strategies to utilize digital technology in preserving local culture
Abstract:This article discusses the economic system in Bonai, Bonai Darussalam sub-district, Rokan Hulu Regency. The purpose of this article is to discuss the economic issues and challenges faced by the Bonai community in order to…
o strengthen their traditional economic system in the context of their development in the era of globalization. The research method used is field study. According to the study's findings, the majority of the Bonai people, who are predominantly from the Bonai Malay ethnic group, tend to support two economic systems: agriculture and fisheries. The problems faced by the community in Bonai include market access related to a lack of insight, lack of knowledge and skills, and so on. Although the Bonai Malay community is active in agricultural and fishing activities, they still have the desire to sell and exchange goods with people outside the Bonai region.
Abstract:This theoretical analysis examines the conceptual frameworks and scholarly perspectives on employee commitment in organizations, synthesizing current literature to develop a comprehensive understanding of commitment-building…
ilding strategies. Through an extensive review of
contemporary organizational behavior theories, we explore the multifaceted nature of employee
commitment and its theoretical implications for organizational success. The study analyzes
various theoretical models of employee commitment, identifying key constructs and their
interrelationships. The analysis reveals that employee commitment is conceptualized through
multiple theoretical lenses, including social exchange theory, organizational support theory, and
the job demands-resources model. This paper contributes to the academic discourse by proposing
an integrated theoretical framework for understanding and developing employee commitment,
considering both individual psychological factors and organizational contextual elements.
This study examines the evolution of employee commitment concepts within the modern business
context, focusing on theoretical frameworks including Social Exchange Theory, Organizational
Support Theory, and the Job Demands-Resources Model. Employee commitment is regarded as a critical element for organizational success and stability, encompassing affective, continuance, and
normative dimensions. In addition to psychological factors, work environment, and job
satisfaction, the research highlights the need for a holistic approach in strategies to develop
employee loyalty. Through a literature analysis, this study aims to provide comprehensive insights
and strategic recommendations for enhancing employee engagement and retention within
organizations.
Keywords: employee commitment theory, organizational loyalty, theoretical framework,
organizational behavior, workplace psychology
Abstract:Abstract This research aims to determine the effect of company size, audit tenure, audit fees, company size and financial performance on audit quality. The method used is associative with a quantitative approach. The type…
ype of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (BEI) for the period 2018 - 2022. Samples were collected using the purposive sampling method. The amount of data observed was 92 companies, resulting in 46 companies or 230 observation data. Data were processed using the Eviews 10 Statistical Program to test hypotheses using logistic regression analysis. The results reveal that KAP size, audit tenure, audit fee, company size, and financial performance simultaneously influence audit quality, then the results of the t statistical test show that audit fees and company size have a positive effect on audit quality, but KAP size, audit tenure and financial performance have no effect on audit quality.