PENGARUH KEPEMIMPINAN STRUKTUR INISIASI, OBJEKTIF DIAGNOSTIK DAN OBJEKTIF INTERAKTIF TERHADAP KEJELASAN TUJUAN

ABSTRACTTujuan Penelitian – Penelitian ini bertujuan untuk menguji pengaruh gaya kepemimpinan struktur inisiasi, objektif diagnostik dan objektif interaktif terhadap kejelasan tujuan dalam perusahaan.Desain Metodologi – Populasi dalam penelitian ini merupakan karyawan perusahaan yang bergerak di sektor jasa, manufaktur dan dagang dengan lokasi Jakarta, Bogor, Depok dan Tanggerang. Sampel penelitian ini menggunakan teknik purposive sampling dengan kriteria yang telah ditentukan. Pengumpulan data menggunakan kuesioner dengan teknik hand delivery systems dan dianalisis serta diolah menggunakan SEM-PLS dengan Warp-PLS 3.0.Temuan - Hasil penelitian ini adalah gaya kepemimpinan struktur inisiasi berpengaruh signifikan terhadap kejelasan tujuan. Begitu juga apabila dimediasi oleh objektif diagnostik. Akan tetapi, tidak terdukung signifikan ketika dimediasi oleh objektif interaktif.Keterbatasan – Keterbatasan dalam penelitian ini terletak pada data yang dikumpulkan dari beragam jenis perusahaan dan ragam latar pendidikan sehingga menyulitkan mereka dalam hal pengisian kuesioner yang berakibat pada bias dalam hasil.Originalitas – Penelitian ini berfokus pada hubungan pengaruh gaya kepemimpinan struktur inisiasi terhadap kejelasan tujuan. Penelitian ini juga melihat hubungan mediasi dimana terdapat kombinasi antara penggunaan pengukuran kinerja dan levers of control.Keywords – Kejelasan Tujuan, Kepemimpinan Struktur Inisiasi, Objektif Diagnostik, Objektif Interakti

The Effect of Information Asimmetry On Earnings Management In Companies That Conduct An Initial Public Offering (IPO) On The Indonesia Stock Exchange (IDX)

This study aims: to determine the effect of information asymmetry on Earnings Management in companies that carry out initial public offering on the Indonesia Stock Exchange in the period before go public, when go public, or after go public.Design and methodology: Sampling in this study is to use the purposive sampling method, where the company to be studied must certain criteria. The number of companies used as research samples based on predetermined criteria is 142 companies. The population in this study are banking/financial companies, service companies, and trading companies that made initial public offering on the Indonesia Stock Exchange (IDX). Analysis techniques are carried out with simple linear regression analysis techniques. The analytical method uses descriptive statistics, data quality tests, and hypothesis testing. Test the quality of the data in the form of classic assumption test which includes: normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Hypothesis testing uses the t test to test the coefficient partially with a significant level of 5%.Results: The test results prove that information asymmetry has a significant effect on earnings management during and after conducting an IPO, but when go public does not pass the heteroscedasticity test. The test results also prove that information asymmetry has no significant effect on earnings management before the IPO. Regression results indicate that the coefficient of determination possessed by the variables observed before, during, and after the IPO are respectively R-square= 0.039, 0.121, and 0.221. This means that the influence of the independent variables on the dependent variable is 3.9%, 12.1% and 22.1%.Originality/value: the addition of research variables to the independent variables can be done considering there are about 96.1%, 87.9%, and 77.9% influenced by other variables not included in this research model.Keywords: Asimmetry Information, Earnings Management, Initial Public Offering (IPO)

The Effect of Information Asimmetry on Earnings Management in Companies That Conduct an Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX)

This study aims: to determine the effect of information asymmetry on Earnings Management in companies that carry out initial public offering on the Indonesia Stock Exchange in the period before go public, when go public, or after go public.Design and methodology: Sampling in this study is to use the purposive sampling method, where the company to be studied must certain criteria. The number of companies used as research samples based on predetermined criteria is 142 companies. The population in this study are banking/financial companies, service companies, and trading companies that made initial public offering on the Indonesia Stock Exchange (IDX). Analysis techniques are carried out with simple linear regression analysis techniques. The analytical method uses descriptive statistics, data quality tests, and hypothesis testing. Test the quality of the data in the form of classic assumption test which includes: normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Hypothesis testing uses the t test to test the coefficient partially with a significant level of 5%.Results: The test results prove that information asymmetry has a significant effect on earnings management during and after conducting an IPO, but when go public does not pass the heteroscedasticity test. The test results also prove that information asymmetry has no significant effect on earnings management before the IPO. Regression results indicate that the coefficient of determination possessed by the variables observed before, during, and after the IPO are respectively R-square= 0.039, 0.121, and 0.221. This means that the influence of the independent variables on the dependent variable is 3.9%, 12.1% and 22.1%.Originality/value: the addition of research variables to the independent variables can be done considering there are about 96.1%, 87.9%, and 77.9% influenced by other variables not included in this research model

PENGARUH KEPEMIMPINAN STRUKTUR INISIASI, KINERJA NON FINANSIAL DAN LEVERS OF CONTROL TERHADAP KEJELASAN TUJUAN

The purpose of this study was to examine the direct influence of leaders who use the initiation structure leadership style on the goal clarity. This study also examined the indirect effect of the relationship between the leadership style of the initiation structure on the goal clarity that was mediated by subjective diagnostics and subjective interactive. This study was tested using a sample of 152 employees who work at manufacturing, service and trading companies located in the Jabodetabek area. The research data were obtained from questionnaires distributed to respondents and analyzed using structural equation modeling - partial least square (SEM-PLS) with WarpPLS 3.0 software. The results of this study found that the direct effect of the initiation structure leadership style has a significant positive effect on the clarity of objectives. On the other hand, the indirect influence by subjective diagnostic and subjective interactive is able to partially mediate the relationship between the leadership style of the initiation structure on the goal clarity

ANALISIS PERBANDINGAN RASIO KEUANGAN SEBELUM DAN SESUDAH AKUISISI (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI BEI DAN MELAKUKAN AKUISISI PERIODE 2019)

Penelitian ini bertujuan untuk mengetahui perbandingan rasio keuangan (current ratio, debt to equity ratio, total asset turnover, net profit margin, return on asset, return on equity, earning per share, prive earning ratio) sebelum dan sesudah melakukan akuisisi. teknik sampling yang digunakan adalah purposive sampling dan diperoleh jumlah sampel sebanyak 5 perusahaan dari total populasi sebanyak 11 perusahaan. periode pengamatan yg digunakan dalam penelitian ini adalah tahun 2018 dan 2020. pengolahan data menggunakan software SPSS 25.0. Metode analisis yang digunakan untuk membantu peneliti dalam menganalisis data digunakan metode statistik deskriptif, kemudian untuk mendeteksi normalitas data dilakukan dengan uji kolmogorov-smirnov test. apabila data berdistribusi normal maka pengujian hipotesis menggunakan uji parametrik paired sample t-test sementara apabila data berdistribusi tidak normal maka digunakan uji non parametrik yaitu wilcoxon rank test

Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Jambi Tahun 2018-2021

This research is entitled The Effect of Regional Original Income and Balancing Funds on the Financial Performance of District and City Governments in Jambi Province in 2018–2021. The population of this study is the district and city local governments in Jambi Province in 2018–2021. The sampling technique uses purposive sampling, where the sample is determined based on what is determined. In line with that, there are 9 districts or cities in Jambi Province where samples were taken for 4 years. in order to obtain 36 observational data points. The data in this research is secondary data. The data analysis tool used in this study was the SPSS version 24 program. The results showed that local revenue had a positive and significant effect on regional government financial performance, and balancing funds had a significant effect on regional government financial performance.Penelitian ini berjudul Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Jambi tahun 2018-2021. Populasi pada penelitian ini adalah pemerintah daerah kabupaten/kota di provinsi jambi tahun 2018-2021. Teknik pengambilan sampel menggunakan Purposive Sampling di mana sampel berdasarkan kriteria yang ditentukan, sejalan dengan itu ada 9 kabupaten/kota di provinsi jambi sebagai sampel yang diambil selama 4 tahun. Sehingga diperoleh 36 data pengamatan. Data dalam penelitian ini adalah data sekunder. Alat analisis data yang digunakan dalam penelitian ini adalah program SPSS versi 24. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah berpengaruh positif dan signifikan terhadap Kinerja Keuangan Pemerintah Daerah dan Dana Perimbangan berpengaruh negatif dan signifikan terhadap Kinerja Keuangan Pemerintah Daerah

KEPATUHAN WAJIB PAJAK UMKM : PERAN SANKSI PAJAK SEBAGAI MODERASI: MSME TAXPAYER COMPLIANCE: THE ROLE OF TAX SANCTIONS AS MODERATION

This study examines the effect of understanding accounting, tax regulations, tax knowledge and tax sanctions on MSME taxpayer compliance. This study also explores the moderating effect of tax sanctions on the link between accounting expertise, tax knowledge, and MSME taxpayer compliance. The population uses MSMEs in Jambi City with a sample of MSMEs engaged in the food and beverage sector with specified criteria. Thus, the participants of this study amounted to 74 respondents. The research questionnaires were distributed using hand delivery systems and processed using SEM PLS (Warp PLS 7.0). The results of the study show a variety of findings where understanding accounting does not affect MSME taxpayer compliance in Jambi city. Understanding tax regulations and punishments might influence MSME taxpayers in Jambi directly or indirectly. This study's paradigm and analytical methods are fresh and enriching. This study's results contribute practically and theoretically, especially by the government, to MSME tax socialization

ANALISIS PENERAPAN SAK EMKM PADA LAPORAN KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH DI JAMBI KOTA SEBERANG

This study aims to find out how the application of Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) to Jambi Ariny Batik Crafts, this background makes this business interesting to study in order to find out which use of financial statements is based on the application of Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) carried out on these Micro, Small and Medium Enterprises (UMKM) and what factors caused the recording of financial reports based on SAK EMKM on these MSMEs. This research was conducted using a qualitative method that leads to the description and application of financial records based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). The data in this study are primary data and secondary data by conducting interviews and taking financial reports to be processed to comply with SAK. EMKM. The results of this study indicate that the financial recording system is carried out manually only based on disbursements and cash receipts and is still very simple so that it shows that financial reports are made with criteria that are not good to low and the factors that cause the failure of SAK EMKM in the Jambi Ariny Batik Crafts business are due to internal factors in the form of a lack of understanding of the importance of financial reports in running a business based on SAK EMKM, discipline and human resources, while external factors are due to a lack of supervision from stakeholders who have an interest in financial reportsPenelitian ini bertujuan untuk mengetahui bagaimana implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) terhadap Kerajinan Batik Jambi Ariny, latar belakang ini yang membuat bisnis ini menarik untuk dikaji untuk memahami yang penggunaan pencatatan keuangan berlandaskan penerapan Standard Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) yang dilakukan pada UMKM tersebut dan faktor apa yang mengakibatkan tak berlakunya pembuatan laporan keuangan berlandaskan SAK EMKM atas usaha menengah kecil dan mikro ini. Penelitian ini dilaksanakan dengan teknik kualitatif yang menuju kepada deskripsi dan implementasi pembuatan keuangan berbasis  Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM), data dalam penelitian ini yaitu data primer dan data sekunder dengan melaksanakan interview dan mengambil catatan keuangan untuk dikelola supaya sesuai dengan SAK EMKM. Hasil penelitian menunjukkan sistem pencatatan keuangan yang dilaksanakan secara manual hanya berdasarkan pengeluaran serta pemasukan kas dan masih amat sederhana sehingga menunjukkan laporan keuangan yang dibuat dengan kriteria tidak baik hinggah rendah dan faktor yang mengakibatkan gagalnya SAK EMKM dalam bisnis Kerajinan Batik Jambi Ariny ialah sebab terdapat faktor internal mencakup minimnya pengertian tentang pentingnya laporan keuangan dalam menjalankan usaha yang berdasarkan SAK EMKM, kedisiplinan serta SDA, sementara faktor eksternalnya sebab minimnya pengawasan dari stakeholder yang berkepentingan dengan laporan keuangan

The Effect of Internal Control, Implementation of Good Governance, and Organizational Commitment on Employee Performance : (Study at the Jambi Province Industry and Trade Office)

This study aims to determine the effect of the application of internal control, good governance, and organizational commitment to on employee performance at the Department of Industry and Trade of Jambi Province. The type of research used in this study is a type of quantitative research. The data used is primary data in the form of a research questionnaire. The population in this study were employees who worked at the Industry and Trade Office of Jambi Province. This study used a purposive sampling technique. The results of the questionnaire data were analyzed and processed using the WarpPLS 7.0 application. The results of this study each variable has an influence on employee performance.This study uses the warp pls 7.0 application as a tool for processing data. while previous studies used SPSS to process data

PERFORMANCE IMPROVEMENT OF BLUD PUSKESMAS EMPLOYEES BASED ON THE RELIANCE ON MULTIPLE PERFORMANCE MEASURE THROUGH LEVERS OF CONTROL

Penelitian ini menguji pengaruh ketergantungan berbagai ukuran kinerja (finansial dan non-keuangan) terhadap kinerja pegawai Badan Layanan Umum Daerah (BLUD) Pusat Kesehatan Masyarakat (Puskesmas) atau Badan Layanan Umum Daerah Puskesmas Tanjung Jabung Barat dan Kabupaten Batanghari. Studi ini juga menganalisis dampak hubungan yang dimediasi oleh Levers of Control (sistem kontrol diagnostik dan sistem kontrol interaktif). Populasi dalam penelitian ini adalah pegawai BLUD Puskesmas Tanjung Jabung Barat dan BLUD Puskesmas Batanghari yang diambil sebagai sampel sebanyak 81 responden. Penelitian ini menggunakan structural equation modelling (SEM-PLS) dengan software WarpPLS versi 7.0. Studi ini menunjukkan bahwa Levers of Control memediasi hubungan antara ketergantungan pada beberapa ukuran kinerja pada kinerja. Namun, studi ini gagal menunjukkan bahwa kinerja BLUD Puskesmas dipengaruhi oleh ketergantungan pada berbagai ukuran kinerja. Studi ini memberikan kontribusi penting bagi BLUD Puskesmas bukan hanya di Kabupaten Tanjung Jabung Barat dan Batanghari akan tetapi juga BLUD Puskesmas di Indonesia berupa penggunaan levers of control sebagai variabel mediasi hubungan antara ketergantungan pada beberapa ukuran kinerja pada kinerja pegawai BLUD Puskesmas