Financial Performance And Ownership Structure: Influence On Firm Value Through Leverage

This chapter focuses on testing optimal capital structure theory: The role of intervening variable debt to equity ratio (DER) on the influence of the financial performance, Ownership Structure of Independent Board of Commissioners (IBCO), Audit Committee (ACO), and Institutional Ownership on Firm Value. The research design was explanatory research using path analysis. Using purposive sampling, 61 manufacturing companies, observation period from 2014 to 2018 with 286 N samples. The research novelty empirically can prove the role of intervening variable DER on the effect of return on assets (ROA) on firm value and shows the market response to the ROA is fully reflected by DER, indicating the existence of an optimal capital structure. The role of DER on the effect of ROE and IBCO on firm value is a partial mediation with the inverse direction. This phenomenon shows that the mechanism of forming a balance between the responses of investors and creditors relates to debt financing

The role of GoJek and Grab sharing economy platforms and management accounting systems usage on performance of MSMEs during covid-19 pandemic: Evidence from Indonesia

This study investigates the influence of MSME actors' characteristics on the use of sharing economy, management accounting system, and financial performance during the Covid-19 Pandemic. Based on a questionnaire survey obtained from 167 respondents, we hypothesize and find that age and non-formal education have a positive effect on the use of the sharing economy. MSMEs that are managed by actors at a young age tend to use the sharing economy to maintain their business. In addition, MSMEs’ leaders that receive non-formal education acquire additional business knowledge encouraging them to use the sharing economy. Furthermore, the use of the sharing economy has a positive effect on Managemen Accounting Systems usage. Finally, Management Accounting Systems usage has a positive effect on the financial performance. The results of this study provide useful insights into the design of effective MSMEs' mentoring systems and support the Indonesian government program toward empowering MSMEs

Rancang bangun sistem informasi manajemen pengarsipan surat KPU Kota Malang menggunakan metode extreme programming

Komisi Pemilihan Umum Kota Malang sebagai lembaga pemerintahan penyelenggara pemilu, juga lembaga pemerintahan yang berkaitan dengan pelayanan dan administrasi. Salah satu kegiatan administrasi dalam KPU berhubungan dengan pengelolaan surat. Alur pengarsipan surat pada KPU Kota Malang masih menggunakan cara manual sehingga ditemukan permasalahan seperti memerlukan banyak waktu untuk mencari data file surat, penyimpanan file arsip surat tidak teratur, dan beberapa data file surat yang dicari sulit ditemukan atau hilang. Langkah-langkah yang digunakan untuk memecahkan masalah dan mulai dari identifikasi masalah hingga kesimpulan dalam pengembangan sistem informasi pengarsipan surat KPU Kota Malang menggunakan metode pengembangan sistem Extreme Programming (XP). Kemudian Pengujian sistem dilakukan dengan blackbox testing dan untuk segi kepuasan pengguna menggunakan test UAT. Hasil penelitian berupa sistem informasi manajemen berbasis web untuk pengarsipan surat pada KPU Kota Malang yang dapat membantu meningkatkan kinerja pegawai bagian pengurusan surat dan membantu mempermudah penyimpanan arsip surat sehingga proses menjadi lebih efektif juga efisien

Analisis Modal Kerja Terhadap Profitabilitas Pada Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia

This study aims to determine the Analysis of Working Capital Profitability in Telecommunications Companies Listed on the Indonesian Stock Excange. This type of descriptive research. The data used in this study is quantitative data and data collection techniques in this study were carried out by means of documentation of financial report data that has been published on the Indonesia Stock Exchange for 2018-2022. Data were analyzed using net working capital and gross working capital through the Profitability ratio (ROA). The results of the study show that net working capital and gross working capital effect the profitability ratio (ROA)

Reading Difficulties among Elementary Students in a Rural Area: Reading Difficulties among Elementary Students in a Rural Area: Reading Difficulties among Elementary Students in a Rural Area: A Qualitative Study

This study investigates the factors that influence reading difficulties among elementary students in a rural area. Based on observations and interviews, the study reveals limited language skills due to the use of local dialects, impacting comprehension and decoding abilities. Phonetic awareness also requires improvement, with difficulties in recognizing and distinguishing letters. Cognitive deficiencies, particularly in working memory, affect reading comprehension. Some students display varying attentiveness, with some preferring activities like drawing, hindering engagement in reading tasks. The home literacy environment and parental involvement significantly influence reading proficiency. The absence of preschool education affects students’ foundational literacy skills upon entering primary school. Recommendations include personalized approaches and early childhood education advocacy to enhance reading skills in rural students

Analysis of the effect of system quality and information quality on net benefits through user satisfaction of the Basic Education Data Information System (DAPODIK) in all junior high schools in Manggarai Regency

Through user satisfaction of the primary education data information system (DAPODIK) in junior high schools in the Manggarai district, this study seeks to characterize the impact of system quality and information quality on net benefits. The sampling technique uses the census method. The population in this study were all operators at junior high schools in Manggarai district, totaling 81 people. Samples were taken using a census so that 81 operators became the object of research. The process of collecting research data uses a questionnaire or questionnaire which is distributed using a Google form sent via WhatsApp with a Lickert scale. The technique used for testing the hypothesis is path analysis and the tool used in data processing is SPSS 26 Software. Based on the path analysis of this study found that there are 4 hypotheses that have a positive and significant influence, that is, the relationship between information quality and net benefits, the relationship between system quality and user satisfaction, and the relationship between user satisfaction and net benefits. The system quality on net benefits, information quality on user satisfaction, and information quality on net benefits through user satisfaction were the hypotheses that were disproved in this study

PENGARUH KEPERCAYAAN DAN KEPUASAN TERHADAP LOYALITAS NASABAH PADA PT. BANK RAKYAT INDONESIA KOTA MALANG

This study aims to analyze and determine the effect of trust and satisfaction both partially and simultaneously on customer loyalty. The number of samples in this study were 100 respondents. The sampling technique used purposive sampling. The data collection technique used a questionnaire. The data analysis used is multiple linear regression analysis. The results showed that variable trust and variable satisfaction partially and simultaneously affect customer loyalty

PENGARUH PENDIDIKAN DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA KANTOR BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MALANG

This type of research is quantitative research. A type of data obtained through surveys as a research tool that describes employee education, work environment, and performance. The purpose of this research is to investigate how education and work environment affect employee performance. performance of employees at the office of the Malang City Regional Financial and Asset Management Agency. Data collection using questionnaires distributed directly to BKAD employees as many as 42 questionnaires. Statistical methods using Multiple Linear Regression Analysis, with statistical testing t test and F test. The results of this study indicate that education has a positive and significant effect on employee performance and work environment has a positive and significant effect on employee performance

Disabilitiy to improve the quality and effectiveness of its roles and functions: formidable policy challenges

This study aims to examine disability policies in Indonesia. Apart from that, a comparison is also made here regarding disability policies in Indonesia with other countries. The research uses a qualitative approach, namely the systematic literature review method, using previous research and existing legal document. The results of the study show that 11 rights must be protected for persons with disabilities, including the right to education, the right to accessibility, the right to be free from stigma, the right to be free from discrimination, neglect, torture, and exploitation, the right to habilitation and rehabilitation, the right to justice and legal protection, right to health, social welfare rights, job rights, enterpreneurship and cooperatives, disaster protection rights, and political rights. All of these rights have also been listed and explained in detail in Law No. 8 of 2016. It is hoped taht this research can become material for consideration for the government or even stakeholders in efforts to implement quality and effective disability policie

Big Data and Simulation In Lean Manufacturing From The Industry 4.0 Perspective

Among industry players, the success rate with the adoption of Lean Manufacturing (LM) has been growing significantly year-over-year, by leveraging the Industrial Revolution of 4.0. The boom in Industry 4.0 has resulted in exponential data growth in all fields. This has been possible due to the big data exchange system in real-time, which enables engineers to gain complete control of the system to deal with any forthcoming situation, including data collection and machine control. This scenario also results in competition encouraging the manufacturing industry to grow, thereby increasing the demand pool to cater to the market requirements. However, in real industry, engineers face issue with time, with regards to shortening the notification time when a mistake occurs, which is critical for decision making. Thus, in this review, researchers have tried to find a solution. Simulation can be employed to exploit a new concept of the solution to address complex data-based problem, and concentrate on the decision support system. This research tries to discern and diagnose the gap between the merging of both simulation as well as implementation of LM