GREEN INTELLECTUAL CAPITAL: STRATEGI KEUNGGULAN KOMPETITIF (Studi Kasus Pada Badan Usaha Milik Desa Adat Intaran-Sanur)

Green intellectual capital, which is the development of intellectual capital, is a critical component of a business model that emphasizes knowledge and human resources as knowledge assets by paying attention to the surrounding environment. Green intellectual capital is recognized as a new weapon in the development of companies based on eco-friendly concepts. More in-depth analysis of the role of green intellectual capital on competitive advantage in the Indigenous Village Owned Company in Sanur or Badan Usaha Milik Desa Adat (BUMDA). The sample used in this study consisted of 100 respondents from the Indigenous Village Owned Company in Sanur. The analysis technique used is multiple regression analysis techniques. The results of the study found that Green Human Capital, Green Relational Capital, and Green Structural Capital had a significant positive effect on competitive advantage. The results of this study are expected to contribute to the manager of Indigenous Village Owned Enterprises (BUMDA) related to the utilization of green intellectual capital towards BUMDA's competitive advantage compared to other business entities. The increasing concern for the surrounding environment has a positive impact on the competitiveness of the company itself. Competitive advantage is not only obtained from financial figures but also must have a commitment to the environment by the concept of an environmentally-friendly business entit

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR KEUANGAN

The survival of the company always survives with the timeliness of financial reports. When financial reporting occurs, it will prevent investors or creditors from making decisions. This study aims to test and obtain empirical evidence regarding the influence of company size, company age, solvency, size of KAP, auditor opinion on financial sector companies listed on the Indonesia Stock Exchange in 2017-2019. The research population is all financial sector companies listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study were 222 obtained based on purposive sampling technique. The analysis technique used is Multiple Linear Regression Analysis. The results showed that company size and KAP size had a negative effect on audit reports, while company age, solvency, and auditor opinion had no effect on audit report lag. Further research can develop this research by adding other variables that theoretically affect the audit report, as well as increasing the research period or changing the sample use

ANALISIS PROFITABILITAS BPR. LESTARI PASCA AKUISISI

Studi ini bertujuan untuk mendapatkan bukti empiris mengenai perbedaan kinerja profitabilitas sebelum dan setelah perusahaan melakukan merger dan akuisisi. Penelitian ini berfokus pada sektor perbankan khususnya pada akuisisi yang dilakukan oleh BPR. Sri Artha Lestari. Studi ini membandingkan satu tahun sebelum akuisisi terjadi dengan satu tahun pasca akuisisi dilakukan. Asumsi dari peneliti bahwa pasca akuisisi seharusnya efisiensi perusahaan meningkat. Variabel profitabilitas yang digunakan adalah return on assets (ROA), return on equity (ROE), dan beban operasional pendapatan operasional (BOPO). Menggunakan metode Wilcoxon Signed Ranks Test, hasil penelitian ini mengungkapkan bahwa sinergi belum bisa tercapai pada aksi korporasi yang dilakukan oleh BPR. Lestari. Kinerja profitabilitas justru menurun pasca M and A terjadi. Ada kemungkinan akuisisi ini terjadi disebabkan oleh hubris motive karena kinerja keuangan sebelum akuisisi yang mumpuni

DINAMIKA KARAKTERISTIK KOMITE AUDIT PADA AUDIT REPORT LAG

This study examines the role of the audit committee on audit report lag. The sample in this study was taken from all companies listed on the Indonesia Stock Exchange. The sample selection method using the purposive sampling method. By using multiple regression analysis techniques, it is found that the competence of the audit committee, number of members of the audit committee has a negative effect on the audit report lag. The higher the intensity of the audit committee meeting, the earlier financial reporting supervision occurs. High quality of financial reporting makes the audit period of the financial report audit shorter. The independence of the audit committee does not appear to affects the audit report lag. This is because the object of the examination of the financial statements itself is the annual report. On the other hand, the gender of the female audit committee has a negative effect on the audit report lag. The existence of female gender in the composition of the audit committee plays an important role in shortening the period for completion of audits by independent auditors.Penelitian ini mengkaji tentang peran komite audit terhadap audit report lag. Sampel dalam penelitian ini diambil dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia. Metode pemilihan sampel menggunakan metode purposive sampling. Dengan menggunakan teknik analisis regresi berganda diketahui bahwa kompetensi komite audit, jumlah anggota komite audit berpengaruh negatif terhadap audit report lag. Semakin tinggi intensitas rapat komite audit, maka semakin dini pengawasan pelaporan keuangan terjadi. Kualitas pelaporan keuangan yang tinggi membuat periode audit laporan keuangan menjadi lebih singkat. Independensi komite audit tampaknya tidak mempengaruhi audit report lag. Hal ini dikarenakan objek pemeriksaan laporan keuangan itu sendiri adalah laporan tahunan. Di sisi lain, jenis kelamin komite audit perempuan memiliki pengaruh negatif terhadap lag laporan audit. Keberadaan gender perempuan dalam komposisi komite audit berperan penting dalam mempersingkat jangka waktu penyelesaian audit oleh auditor independen

PELATIHAN INVENTARISASI DIGITAL DATA PERSEDIAAN MELALUI MICROSOFT EXCEL PADA KARYAWAN PONTI DEWATA TEKNIK

Inventory plays an important role in the company's operational activities. Inventory management is a must in order to be able to show satisfactory performance. Ponti Dewata Teknik sales process can be said to be less well organized, especially when selling. Because the inventory in Ponti Dewata Teknik does not have computer-based inventory records. So we provide training related to computer-based inventory recording. Where the goal is to facilitate the sales process and increase sales efficiency. Inventory recording with the system can facilitate management in making decisions regarding merchandise purchasing activities. The result of this dedication is that after input through the system, management is able to monitor the increase or decrease in inventory. control of the remaining stock in the warehouse is also effective. Monthly reporting related to inventory also runs effectively and efficiently

Does corporate governance and profitability effect on corporate social responsibility disclosure?

Trust has a role in establishing successful business relationships, companies must be able to meet the needs of stakeholders. So that corporate governance mechanisms are needed. The CSR disclosure is a form of corporate responsibility to the community and the environmental aspect. Corporate governance in this study is examined in four separate variables, namely the tenure of directors, board size, independent commissioners, and managerial ownership. This study also analyzes the effect the profitability in increasing CSR disclosure level. The sample is 54 observation collected from companies listed on the IDX using the purposive sampling method. Multiple linear regression analysis is used. The results prove that board size, independent commissioners and profitability are able to increase the company's motivation to disclose CSR. While the tenure of directors and managerial ownership are not able to motivate in disclosing CSR. For further research, is expected to examine the characteristics of audit committees, institutional ownership and the number of audit committee meetings

The Role of Green Intellectual Capital on Competitive Advantage: Evidence from Balinese Financial Institution

The purpose of this study is to analyze the role of green intellectual capital on competitive advantage of Lembaga Perkreditan Desa (Balinese Financial Institution). The study tested by using data collected from a sample of 120 respondents that were randomly picked from 35 Lembaga Perkreditan Desa in Denpasar. Findings suggested that green human capital, green relational capital, and green structural capital affect competitive advantage at 17.6%. This study has found that green human capital, green relational capital, and green structural capital have an effect on competitive advantage. Furthermore, green human capital and green structural capital had positive effect on competitive advantage. Meanwhile, green relational capital had no effect on competitive advantage. The ecofriendly concept remains a critical factor to gain company's competitive advantage. This study provides insight into green innovation research field

FAKTOR PROFITABILITAS, KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, KEPUTUSAN INVESTASI DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PERBANKAN

Company value plays an important role in showing the prosperity of shareholders in the company. High company value indicates shareholder prosperity. This study aims to examine the effect of variable profitability, debt policy, dividend policy, investment decisions and firm size on firm value. The population in this study includes all banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period as many as 46 banking companies. Determination of the sample using purposive sampling technique. The sample in this study were 12 banking companies with a total of 36 observations. The analytical technique used was multiple linear analysis. The results showed that the variables of profitability and investment decisions have a positive effect on firm value. Meanwhile, debt policy, dividend policy and firm size have no effect on firm value

Manajemen Laba Beserta Faktor Determinasinya Pada Emiten LQ 45

AbstrakManajemen laba adalah tindakan manajer untuk melaporkan laba yang dapat memaksimalkan kepentingan pribadi atau perusahaan dengan menggunakan kebijakan metode akuntansi. Ada beberapa faktor yang dapat mempengaruhi manajemen laba yaitu profitabilitas, leverage, financial distress, ukuran perusahaan dan asimetri informasi. Penelitian ini bertujuan untuk menguji kembali pengaruh profitabilitas, leverage, financial distress, ukuran perusahaan dan asimetri informasi terhadap manajemen laba. Populasi penelitian ini adalah perusahaan indeks LQ45 di Bursa Efek Indonesia. Sampel dalam penelitian ini adalah 26 perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode 2018-2020, jumlah sampel sebanyak 78 unit perusahaan. Pengambilan sampel dilakukan dengan metode purposive sampling dan penelitian ini menggunakan teknik analisis regresi linier berganda. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan melalui website www.idx.co.id. Hasil penelitian menunjukkan bahwa profitabilitas, leverage, financial distress dan asimetri informasi tidak berpengaruh terhadap manajemen laba. Sedangkan ukuran perusahaan berpengaruh positif terhadap manajemen laba.Kata kunci: Profitabilitas; Manfaat; Kesulitan Keuangan; Ukuran Perusahaan; Manajemen Laba AbstractEarnings management is a manager's action to report earnings that can maximize personal or company interests by using accounting method policies. There are several factors that can affect earnings management, namely profitability, leverage, financial distress, company size and information asymmetry. This study aims to re-examine the effect of profitability, leverage, financial distress, firm size and information asymmetry on earnings management. The population of this study is the LQ45 index company on the Indonesia Stock Exchange. The sample in this study was 26 LQ45 companies listed on the Indonesia Stock Exchange in the 2018-2020 period, total sample was 78 company units. Sampling was done by purposive sampling method and this study used multiple linear regression analysis techniques. This study uses secondary data obtained from the annual report through the website www.idx.co.id. The results showed that profitability, leverage, financial distress and information asymmetry had no effect on earnings management. While the size of the company has a positive effect on earnings management.Keywords: Profitabilitas; Leverage; Financial Distress; Ukuran Perusahaan; Manajemen Lab

The Effect of Cooperative's Characteristic on Financial Reporting Timeliness

The purpose of this study is to do more in-depth analysis about factors that affect the financial reporting timeliness. The sample used in this study consists of 90 existing cooperatives in Denpasar city. Secondary data obtained from the Department of Cooperatives, Small, and Medium Enterprises. The primary data collected from the questionnaires. The analytical technique used is multiple linear regression. The results of this study found that profitability, leverage, and total assets are significantly effecting on financial reporting timeliness of the cooperative. On the other hand, the performance of the executive board and the participation of members are not significantly affected on financial reporting timeliness. The results of this study are expected to be input for service Cooperatives and Small and Medium Enterprise Office in oversees cooperative for the sake of realization of the principle of accountability and financial transparency