Corporate governance, capital structure, and performance in family and non-family firms

This study aimed to examine the effect of corporate governance and capital structure on the performance of family and non-family firms. Corporate governance is measured by independent boards of directors and commissioners. Capital structure was measured by debt-to-equity ratio and performance as proxied by return on equity. The data in this research was secondary data. The sampling method used the purposive sampling method. The samples were 11 family firms and 30 non-family firms. The data analysis used multiple regression to identify the effect of the dependent variable on the independent variable. The results of the research showed that the capital structure has a significant impact on the performance of family and non-family firms

ANALYSIS OF SUCCESS FACTORS IN THE IMPLEMENTATION OF THE DIRECORATE GENERAL OF TAXES INFORMATION SYSTEM DEVELOPMENT (SIDJP) USING THE DELONE AND MCLEAN MODEL

In this era of globalization, information technology has developed rapidly along with the increasing human needs. The traffic of goods, services, and information can be accessed through internet services and communication media without any limitation of time and place. User satisfaction is the overall evaluation of the user experience in using the information system and the potential impact of the information system. The purpose of this study was to analyze the effect of system quality, information quality, and service quality on SIDJP user satisfaction at KPP Pratama Padang. The number of samples in this study were 72 respondents. In collecting data using a questionnaire. The data analysis method used in this research is multiple linear regression. Based on the results of the study indicate that the quality of the system, the quality of information, and the quality of services have a positive and significant effect on the satisfaction of SIDJP users. Keywords: User satisfaction, SIDJP, system quality, information quality, service qualit

PERHITUNGAN NILAI CADANGAN PREMI MENGGUNAKAN METODE PREMIUM DIFFERENCE FORMULA DAN PAID-UP FORMULA

Nasabah (tertanggung) yang sudah sepakat dengan perjanjian tertulis (polis asuransi) di perusahaan asuransi harus membayarkan premi. Perusahaan asuransi harus menyiapkan dana cadangan, hal ini memungkinkan perusahaan asuransi mendapatkan sumber dana baru untuk menutupi biaya tahun-tahun berikutnya dan mengantisipasi klaim yang akan terjadi pada saat nasabah meninggal dunia. Nilai cadangan asuransi dapat dihitung dengan cara prospektif. Perhitungan cadangan pada penelitian ini menggunakan metode premium difference formula dan metode paid-up formula pada produk asuransi jiwa dwiguna berjangka. Perhitungan metode premium difference formula menunjukkan bahwa cadangan merupakan nilai sekarang aktuaria dari selisih premi (premium difference) yang dibayarkan melebihi dari sisa pembayaran premi berjangkanya. Sementara itu, perhitungan metode paid-up formula diperoleh dengan memfaktorkan nilai sekarang aktuaria santunan yang akan datang dari rumus prospektif. Proses perhitungan nilai cadangan untuk ketiga metode diatas memiliki hasil yang sama dan memiliki perbedaan dalam informasi data. Pada masing-masing metode terdapat satu komponen didalam nilai cadangan yang tidak diketahui. Dalam menyelesaikan sebuah kasus harus diperhatikan setiap komponen yang ada pada masing-masing metode, misalnya pada metode prospektif tidak diketahui besarnya nilai premi bersih tahunan yang dibayarkan mulai tahun ke-t. Pada metode premium difference formula besarnya nilai sekarang aktuaria dari santunan tidak diketahui dan pada metode paid-up formula besarnya nilai anuitas awal tidak diketahui. Kata Kunci: Cadangan prospektif, premium difference, dan paid-u

STUDENT PERCEPTIONS ON THE ACADEMIC STAFF SERVICE QUALITY AT BUNG HATTA UNIVERSITY INDONESIA

Optimizing services to students is an important aspect that must be managed seriously by all tertiary institutions. Moreover, with the PT-BHMN regulation, state universities also play a role like private universities in reaching the number of students. Therefore, service is one of the key factors and promotional media for prospective students in choosing a tertiary institution. In this study, we investigated student perceptions of the service quality of academic staff at Bung Hatta University. Data was collected from 488 students. Sample data were statistically analyzed using the modified Servqual model using 6 dimensions (ie: physical evidence, reliability, responsiveness, assurance, empathy, information systems). The findings reveal that the responsive tangibles dimension shows the highest negative gap, while the reliability dimension has the lowest negative gap among all dimensions. So the conclusion is that overall improvements must be made in order to be able to provide optimal service for users of educational services, especially in West Sumatra, Indonesia

DOES "IS" INNOVATION DIFFUSION CONTRIBUTE TO THE NON-FINANCIAL PERFORMANCE OF THE VILLAGE GOVERNMENT?

ABSTRACT This research paper analyzes the Influence of IS innovation diffusion on the performance/ outcome of the village government. Besides this paper also determines the role of organizational support and technological advantage in determining performance. Finally, this study researched these variables as moderating between IS innovation diffusion and implementation. The primary data was collected through a survey and analyzed using the smart-pls. The result shows that the technological advantage is significantly associated with the performance of the village government. This finding contributes to the technology organization environment. ABSTRAK Penelitian ini menganalisis pengaruh difusi inovasi SI terhadap kinerja pemerintah desa. Selain itu, penelitian ini juga menentukan peran dukungan organisasi dan keunggulan teknologi dalam menentukan kinerja. Terakhir, penelitian ini juga meneliti variabel-variabel tersebut sebagai variabel pemoderasi antara difusi inovasi SI dan kinerja. Data primer dikumpulkan melalui survei dan dianalisis menggunakan smart-pls. Hasil penelitian menunjukkan bahwa keunggulan teknologi berpengaruh secara signifikan dengan kinerja pemerintah desa. Temuan ini secara teoritis berkontribusi pada technology organization environment

Good Governance in Rural Local Administration

The governance principle is an important aspect of good governance, and its implementation is believed to have a good impact on governance outcomes, such as corruption reduction and performance improvement. The governance principle has been developed for several types of organisations. However, previous studies did not focus on the rural local administration’s governance. This study aims to develop a good governance principle for the rural local administration. There are four objectives of this study: first, to identify governance principles and their indicators in the literature; second, to create a governance principle using exploratory factor analysis; third, to model the governance principle using the structural equation model (SEM); and finally, to analyse any different perceptions about the governance principles for the rural local administration using univariate analysis. The result showed that 33 indicators of governance principles were identified through the literature. Using 238 usable questionnaires and exploratory factor analysis, we found 6 governance principles: fairness and capability, inclusivity, legitimacy and direction, participation, performance and information, and transparency and accountability. Using the second-order SEM in SmartPLS, we developed a governance principle model for the rural local administration. A few indicators of governance principles found were deleted through measurement model validation. In addition, the univariate analysis concluded that perceptions did not differ by the sex, education level, and occupation type of respondents. In other words, they agreed with the governance principle for the rural local administration. This study has practical and theoretical implications, which are discussed in detail in this article

Effect of Corporate Governance on Corporate Social Responsibility and Firm Values: Empirical Evidence from Manufacturing Companies in Indonesia

Corporate governance (CG) and corporate social responsibility (CSR) are no longer voluntary. However, it has become a mandatory for every company, especially in increasing the value of the company, although there are still many pros and cons. This study aims to investigate the effect of CG practices on CSR as well as the influence of CG and CSR on firm value. The object of this research is manufacturing companies (Basic Industry and Chemical and Consumer Goods Industry Industry) which are listed on the Indonesia Stock Exchange in 2010-2018. Based on the process of sample selection (purposive sampling) 55 companies were obtained so there were 495 observations of research data. There are two research models tested in this study. First, it uses CG and CSR practices as independent variables and company value as the dependent variable. The second uses CG practice as an independent variable and CSR as the dependent variable. In the first model only CSR has a significant effect on the t-sig value of 0,000 (0,000 <0.05). The second model shows that CG has no significant influence on CSR

Profesionalisme, Sensitivitas Etika, Personal Cost Dan Intensi Melakukan Whistleblowing

Whistleblowing in government institutions is a controversial topic regarding its impact on employees, companies and society. Although whistleblowers face a dilemma, the majority of fraud disclosures originate from employees or internal parties. The impact of professionalism, ethical sensitivity, and personal cost on whistleblowing intention is investigated in this study. The purposive sampling method was used to choose 54 tax employees from KPP Pratama Bukittinggi in West Sumatra as respondents. The result found professionalism and personal cost had an effect on whistleblowing intention, while ethical sensitivity had no effect. These findings can be used by the government and policymakers to improve professionalism in their work and boost whistleblower protection