Menjadi Hamba Publikasi, Berdampakkah pada Education index di Asiatic Region?

The purpose of this research is to obtain empirical evidence regarding the influence of publication documents, citations, and H-index on accredited international publications in the Scopus database within the Asiatic region, focusing on education in relation to the education index. The testing conducted in this study employs a multiple regression approach using data from the Asiatic region, comprising 22 countries. The data utilized in this research consists of the education index data for the year 2023, while data related to research documents, citations, and H-index are from the year 2022. The results of the study indicate that the quantity of publication documents and citations does not have an impact on the education index in the Asiatic region. Conversely, the influence of a researcher's publication productivity and impact on society (reflected by the H-index) significantly and positively affects the education index in the Asiatic region

PROFITABILITY RATIOS AND STOCK PRICES: EMPIRICAL EVIDENCE ON THE BUILDING CONSTRUCTION SUBSECTOR

Capital market is a place for various parties to conduct buy and sell transactions of shares and/ or bonds aiming for additional funds, strengthen company’s capital and investment. Among all the instruments sold in the capital market, stocks are one of the most demanded products by prospective investors. A country’s stock price movement can be used as a reference to see how the country’s economic policies are running. This research aims to analyze the impact of NPM, GPM, EPS, ROA, and ROE on stock price of the building construction subsector. This research uses secondary data of companies’ annual financial report. Population in this research are a building construction subsector listed on the Indonesia Stock Exchange on 2014-2017 which is 16 companies. Based on purposive sampling method, a research sample of 9 companies are obtained. This research analysis technique uses multiple linear regression analysis by using SPSS 24. The result showed that NPM and ROE have positive influence on stock price, ROA has negative influence on stock price, whereas GPM and EPS have no influence on stock price, whereas GPM and EPS have no influence on stock price. The coefficient of adjusted R2 is 36.9% meaning 36.9% of the stock price as dependent variable is influenced by NPM, GPM, EPS, ROA, and ROE, while the remaining 63.1% is influenced by other variables outside this research model

Pengajaran dan Pendapatan Industri untuk Meningkatkan Pandangan Internasional pada Universitas-Universitas di Indonesia

This study aims to provide empirical evidence on the influence of teaching, research, citation, and industry income variables on the international outlook of universities in Indonesia. The study uses a multiple linear regression approach, using data from the World University Ranking provided by The Times Higher Education. The sample consists of Indonesian universities listed in the World University Ranking during the period from 2019 to 2023. The results show a significant positive impact of teaching and industry income variables on the international outlook of universities. However, the study also reveals that research and citation variables do not have a significant impact on the international outlook of universities

PENGGUNAAN ENERGI TERBARUKAN, SKOR ESG, BIAYA MODAL DAN BIAYA OPERASIONAL PADA KINERJA KEUANGAN

Research Purposes. The purpose of this study is to see the effect of financial performance through ROA which is proxied into 5 variables, namely the use of renewable energy, ESG scores, capital costs, and operational costs.Research Methods. The population in this study is the Asian mining industry registered at Refinitiv using a purposive sampling method using 165 samples during 2019- 2020. Data collection uses secondary data that comes from the Refinitiv web. Data analysis used multiple linear regression using SPSS version 26.Research Results and Findings. The results of the study proved that the ESG score and cost of capital variables had a positive effect on financial performance. Meanwhile, the variable use of renewable energy and operational costs has a negative effect on finan- cial performance

RELIGIOSITY AND SUSTAINABLE DEVELOPMENT GOALS: DOES IT MATTER?

Introduction/Main Objectives: This paper explores the impact of religiosity on sustainable development goals across 127 countries. Recently, there has been growing concern about the role of religion in society, as many developed countries have fewer religious followers compared to developing ones. Background Problems: Some evidence suggests that countries with lower levels of religiosity tend to have higher quality of life and a healthier environment. However, religiosity should encourage people to preserve both the social and natural environment. Therefore, it is worth investigating if religiosity serves as a driver for environmental stewardship. Novelty: Previous research has focused on various factors that influence sustainable development goals, but the contribution of religiosity to sustainable development goals has not been extensively examined. Research Methods: This research used multiple linear regression to analyze the current issue, based on religiosity data obtained from CEOWORLD and the Global Business Policy Institute across 127 countries. Finding/Results: Religiosity has a significant negative effect on Sustainable Development Goals. Additionally, GDP was used as a control variable, and the results showed a positive impact on sustainable development goals. Conclusion: The findings of this study provide an implication so that the state in realizing its sustainable development goals together with all its apparatus including religious leaders to have an aligned perspective in executing various programs in realizing the goals of the SDGs

APAKAH PENGUNGKAPAN CSR, KEPUTUSAN INVESTASI, DAN UKURAN PERUSAHAAN MERUPAKAN FAKTOR DETERMINAN NILAI PERUSAHAAN?

This study aims to determine the effect of CSR disclosure, investment decisions, and company size on firm value. The research was conducted at consumer non-cyclical sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019–2021. This research method is quantitative and analyzes statistical data through Eviews software. This study uses secondary data sources. The measurement scale in this study is the nominal scale (CSR disclosure and company size) and the ratio scale of investment decision and firm value). The sampling technique used purposive sampling. The samples obtained based on the criteria are 66 companies. The data analysis method used is multiple linear regression analysis. The results of this study indicate that CSR disclosure proxied by the presence of sustainability report (SR) disclosures has an effect on firm value, investment decisions proxied by total assets growth (TAG) have no effect on firm value, and firm size proxied by ln total assets has an effect negative to company value

GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, AND PROFITABILITY: EMPIRICAL EVIDENCE ON HIGH PROFILE INDUSTRY IN INDONESIA

This study aims to determine the effect of green accounting and environmental performance on the profitability of high-profile industry companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The company’s activities have a significant impact on the environment. A series of actions are needed to prevent further damage. On the other hand, financial aspects must also be considered when companies carry out social and environmental responsibilities. This needs to be done so that companies can maintain their sustainability. The independent variables of this study are green accounting and environmental performance. The dependent variable of this research is profitability. This study also uses a control variable, namely firm size. The population of this study is high-profile industry companies listed on the IDX in 2017-2021. Samples were taken using the purposive sampling method. The number of samples in this study was 69 companies with a total of 255 observation data. The data analysis technique used is multiple linear regression test with SPSS 25 program. The results of this study are green accounting does not affect profitability, environmental performance has a positive effect on profitability, and firm size has a negative effect on profitability

Literasi Keuangan Pada Generasi Z

In the era of 2020, there are many offers to make purchases easily and quickly for generation Z, proper financial management is needed for current generation Z, so that they are not tied to consumerism. This research is the result of financial literacy training from students of Citra Berkat High School Surabaya, the researcher wanted to find out whether there were differences in understanding and application of financial literacy after participating in this financial literacy training. This financial literacy training was held for 2 months and was systematic, where students were assessed for their understanding and application. This study used a non-paramteric paired t-test. The research data were collected using a questionnaire distributed before and after the training. Students are given a financial literacy questionnaire according to Chen and Volpe (1998). The results of this study show that after participating in financial literacy training, students' understanding of financial literacy does not differ from that of before training, but on average they have increased understanding. In the application of financial literacy there are differences before and after financial literacy training

Pengaruh Financial Technology terhadap Indeks Pembangunan Manusia di Indonesia

This research aims to determine the effect of financial technology (FinTech) in the form of P2P loans on the human development index with the use of credit as a control variable. These two usage variables are because credit from the banking side and P2P loans from the FinTech side are expected to provide access to public funding to improve community welfare. The method used in this research is quantitative using a multiple linear regression approach. The data used is documentation of fintech lending statistical reports and banking statistics from the Financial Services Authority and human development index data from the Central Statistics Agency. The population in this study was all provinces in Indonesia and the sample used was 33 provinces in Indonesia from 2021-2022. The results of the research show that financial technology (P2P loans) has a significant positive effect on the human development index

Menciptakan Nilai melalui Program Literasi Keuangan: Portofolio Keuangan Pribadi

Abstrak : Ada kebutuhan terkait dengan literasi keuangan khususnya kemampuan memiliki portofolio yang ideal bagi siswa/i SCB kelas 12. Program pengabdian masyarakat ini merupakan bagian dari program terintegrasi Program studi Akuntansi Universitas Ciputra Surabaya yang meliputi aspek pengajaran, riset dan pengabdian masyarakat. Tema program adalah “Creating Value Through Financial Literacy Programs”. Pelaksanaan dilakukan di Sekolah Citra Berkat (SCB) Surabaya dimana pesertanya yang mengikuti adalah kelas 12. Siswa/i SCB mendapatkan manfaat terkait dengan pengetahuan dan keterampilan khusus tentang teknik menyusun portofolio keuangan pribadi melalui kelas intensif selama 6 kali pertemuan. Upaya ini merupakan bagian dari usaha membangun kecerdasan finansial generasi muda. Dengan membangun kecerdasan finansial, generasi muda akan mampu meningkatkan kualitas hidupnya khususnya untuk pengambilan keputusan-keputusan yang memiliki konsekuensi keuangan. Tahapan pelaksanaan didesain secara bertahap mulai dari tataran materi, praktik hingga pendampingan melalui mentoring untuk memastikan tujuan program tercapai. Dari hasil mengikuti program, siswa/i mendapatkan pengetahuan dan keterampilan untuk merumuskan tujuan keuangan pribadinya, menyusun rancangan portofolionya, merancang strategi keuangan untuk mewujudkan tujuan keuangan tersebut serta mampu mengevaluasi capaian portofolio keuangan pribadinya. Kata Kunci: literasi keuangan, portofolio keuangan pribadi, pengelolaan keuangan, sikap keuangan       Abstract : There is a need related to financial literacy, especially the ability to have an ideal portfolio for grade 12 SCB students. This community service program is part of the integrated program of the Accounting Study Program, Universitas Ciputra Surabaya which includes aspects of teaching, research and community service. The program theme was "Creating Value Through Financial Literacy Programs". The implementation was carried out at Citra Berkat School (SCB) Surabaya where the participants were grade 12. SCB students got benefits related to specific knowledge and skills about techniques for compiling personal financial portfolios through intensive classes for 6 meetings. This effort is part of building the financial intelligence of the younger generation. By building this financial intelligence, the younger generation will be able to improve their quality of life, especially for decisions that have financial consequences. The implementation stages are designed in stages starting from the level of material, practice to mentoring through mentoring to ensure program objectives are achieved. From the results of following the program, students gain knowledge and skills to formulate their personal financial goals, draft their portfolio designs, design financial strategies to realize these financial goals and be able to evaluate the achievements of their personal financial portfolios. Keywords: financial literacy, personal financial portfolio, financial management, financial attitud