Implementation of the Corporate Governance and Index Value of Manufacturing Companies in Stock Exchanges (Case Study in Indonesia)

Previous research related to the implementation of GCG was mostly related to operational performance, for example, ROI and ROE. However, there is no research on GCG implementation that is related to corporate value and earnings quality as moderating objects. Corporate value is a measure of market performance that is very important because high corporate value describes the market value of a company that is more valuable than the company's noted value. Therefore, this study wants to develop GCG implementation that associated with a corporate value, which is practically influenced by stock and asset prices also how the influence of corporate governance implementation on corporate value and earnings quality as moderating variables. Thus, in general, this study aims to determine the practice of corporate governance with the implementation of the CG Index. This study aims to examine the effect of implementing the CG Index on Corporate Value, specifically

THE IMPACT OF TAX E-FILING SYSTEM QUALITY ON TAXPAYER SATISFACTION: PERCEIVED USEFULNESS AS MEDIATOR

Tax e-filing system quality is vital, directly shaping tax process efficiency and user convenience. This study aims to examine the effect of tax e-filing system quality on taxpayer satisfaction using perceived usefulness as a mediating variable. To gather data, 300 questionnaires were distributed to taxpayers, resulting in participation from 230 respondents.The findings of our study demonstrated a positive effect of tax e-filing system quality on both user satisfaction and perceived usefulness, and that perceived usefulness has a positively significant effect on user satisfaction. Furthermore, this study confirmed that perceived usefulness as a mediating variable in the e-filing system quality and user satisfaction relationship. The study enhances tax system theory by revealing the mediating role of perceived usefulness, and it practically suggests improving e-filing systems for increased taxpayer satisfaction and efficient tax collection

THE IMPACT OF TAX E-FILING SYSTEM QUALITY ON TAXPAYER SATISFACTION: PERCEIVED USEFULNESS AS MEDIATOR

Tax e-filing system quality is vital, directly shaping tax process efficiency and user convenience. This study aims to examine the effect of tax e-filing system quality on taxpayer satisfaction using perceived usefulness as a mediating variable. To gather data, 300 questionnaires were distributed to taxpayers, resulting in participation from 230 respondents.The findings of our study demonstrated a positive effect of tax e-filing system quality on both user satisfaction and perceived usefulness, and that perceived usefulness has a positively significant effect on user satisfaction. Furthermore, this study confirmed that perceived usefulness as a mediating variable in the e-filing system quality and user satisfaction relationship. The study enhances tax system theory by revealing the mediating role of perceived usefulness, and it practically suggests improving e-filing systems for increased taxpayer satisfaction and efficient tax collection

Moderated Mediation Model of The Effect of Managerial Ownership on Financial Performance

This research examines the impact of managerial ownership on financial performance with earning management as an intervening variable and audit quality as a moderating variable. This study's population included all manufacturing enterprises in the basic industrial and chemical industries listed on the Indonesia Stock Exchange between 2016 and 2018. The sampling technique used in this study was purposive sampling, which yielded 60 observations from 20 companies. The results indicated that (1) Managerial ownership has a positive impact on financial performance, (2) Audit quality has a positive impact on financial performance,(3) The relationship between managerial ownership and financial performance is not mediated by earning management, (4) Audit quality moderates the impact of managerial ownership on financial performance

Konservasi Sumber Air Berbasis Partisipasi Masyarakat Di Kota Batu Jawa Timur

Konservasi sumber air dapat berkelanjutan secara efektife apabila sebagai bagian dari actifitas masyarakat sekitarnya. Wilayah Kota Batu adalah salah satu bagian dari bagian hulu dari Sungai Brantas dengan ratusan sumber air yang berada di sekitar daerah pemukiman. Kondisi lingkungan dan sumber airnya telah menjadi satu faktorpenting dalam menata Kota Batu sebagai tujuan wisata yang menyajikan pemandangan varietas biologis dan pegunungan. Kota Batu ke depan sebagian sumber air yang sehat berkurang sebagai konsekwensi dari buruknya kulitas lingkungan dan sumber air. Usaha peningkatan peran masyarakat dan konsumen air dilakukan dengan mengubah sumber air dan daerah sekitar menjadi wilayah konservasi fasilitas wisata. Daya tarik wisata pembudidayaan dengan membangun bangunanbangunan fasistas wisata di wilayah sumber air yang dibarengi dengan tanaman buah dan taman yang bagus di sekitar dwilayah konservasi. Pengaruh hidrologi pada daerah peristirahatan diperbaiki dengan kolam-kolam penampung hujan untuk serapan yang berada di taman-taman, ditambah dengan pembuatan sumur-sumur resapan didaerah pemukiman masyarakat sekitarnya.Dalam meningkatkan peran masyarakat sekitarnya dan pengguna air dalam pengelolaan sumber air tersebut, pihak yang berwenang dalam pengelolaan fasilitas witsata di berikan pada pemeritahan desa. Oleh karena itu dipilih suatu studi kasus berjudul “Sumber Air Gemulo (Water Source) yang berlokasi di Kelurahan Bulukerto Kecamatan Bumiaji. Dalam kasus ini ditambahkan prakiraan pengaruh hidrologi, perencanaan fasilitas wisata oleh pemerintah desa, hal tersebut didasarkan pada konservasi, yang dianalisis kelayakannya, secara teknis, dan ekonomis

Pentingnya Sarana Marketplace Untuk Mendongkrak Usaha UMKM

Marketplace as one of the products of technological development which is an online media that can be used as a place for marketing products electronically that brings together many sellers and buyers to transact with each other. Partners in this Community Service Program are MSMEs and independent entrepreneurs in the Blimbing sub-district, Blimbing sub-district, Malang City. The method of implementing this service is the interview, presentation and discussion method. Based on the results of the interview, it can be concluded that the problems that occur are: (1). Lack of knowledge of SME business actors and independent businesses about what and how digital marketing/marketplace and or e-commerce are. (2). The lack of knowledge and understanding of how to enter and utilize the digital marketplace market and no training has ever been held on the use of the digital market to improve and develop an effective and efficient business. The solutions offered in this service are as follows: (1). Provide education/knowledge about the importance of how to market MSME products on the Marketplace. The service team provides education/knowledge about how to sell successfully on the Marketplace, by providing exposure ranging from: Paying attention to product appearance, Selection of product names must be correct, clear descriptions, insurance and returns, setting prices, multiplying products sold, Utilizing brands and seasons, Commitment, Gives a personal touch. (2.) Provide education and understanding, terms and signs prohibiting entering the Marketplace, starting from: What documents are needed; Types of products that are prohibited from being sold on the Marketplace (3). Provide education and understanding on how to enter and access media in the Marketplace

Board of directors and firm performance in mining companies: Mediating analysis of intellectual capital and sustainability reporting

Purpose — This study aims to analyze the direct and indirect effects of board of directors on firm performance.Method — This study focuses on a population of mining sector companies that went public on the Indonesia Stock Exchange between 2019 and 2021. We analyzed a sample of 30 such companies. Our independent variable is the role of the board of directors, while the dependent variable is the performance of the company. We further examined intellectual capital and sustainability reporting as mediating variables. For our analysis, we employed the Partial Least Squares method using the SmartPLS version 3 software.Result — This study elucidates that while independent board directors do not directly influence a firm's performance, they significantly impact its intellectual capital, comprising knowledge, experience, intellectual property, and employee capabilities. This intellectual capital directly influences the firm's performance, suggesting an indirect route by which independent directors contribute to the firm's success. Moreover, independent directors also directly affect the firm's sustainability reporting, encompassing the disclosure of its economic, environmental, and social impacts. Like intellectual capital, sustainability reporting also impacts the firm's performance, providing another indirect pathway for independent directors to affect performance. Thus, intellectual capital and sustainability reporting serve as mediators between independent directors and firm performance, underscoring the crucial, albeit indirect, role these directors play in propelling a firm's success.Contribution — This research provides a valuable contribution to the academic community. First, this study integrates previous research into one research model. Second, this study examines sustainability reports as a mediating variable that is rarely studied