Pengaruh Likuiditas Terhadap Kinerja Perusahaan Pada Perusahaan-Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2019

Object of this research is manufacturing companies are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The data used is secondary data, in the form of annual financing reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The data used in this research are secondary data, in the form of annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017. up to 2019. The purpose of this research is to determine whether the effect of current company liquidity is better in realizing company performance. This research used 194 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling technique was purposive sampling which resulted in a total of 189 companies as the research sample. This analysis uses multiple regression analysis and the significant value of the t-test results of each variable. This research is a quantitative with data processing using Statistical Product and Service Solution (SPSS). The results of this research indicate that the liquidity variable has a significant effect on company performance and company size has an effect as a moderating variable on the relationship between liquidity and company performance.   Keywords: Liquidity, Firm Performance, Firm Siz

Pengaruh Tingkat Profitabilitas Terhadap CSR (Studi Empiris Perusahaan Manufaktur Sektor Semen, Keramik, Porselen Dan Kaca Yang Terdaftar Di BEI Tahun 2018-2020)

This study was conducted with the aim of knowing whether there is an influence on the profitability of manufacturing companies in the cement, ceramic, porcelain, and glass sectors listed on the Indonesia Stock Exchange in 2018-2020 on Corporate Social Responsibility. The company's profitability can be affected by circumstances such as the Covid-19 pandemic because it disrupts the company's operations so that many companies experience a decline in profits during the pandemic. Profitability measurement is carried out using financial ratios, namely Net Profit Margin (NPM), while Corporate Social Responsibility is measured using the Corporate Social Responsibility Disclosure Index (CSRDI). This study uses 35 samples of cement, ceramic, porcelain, and glass manufacturing companies listed on the IDX from 2018 to 2020 where the type of data used is secondary data obtained from the company's financial statements. The test for this hypothesis is multiple linear regression using SPSS version 22. The results show that profitability has a positive effect on Corporate Social Responsibility. In addition to profitability, there is also the size of the company which has a positive influence on Corporate Social Responsibility

Penyusunan Standar Operasional Prosedur (SOP) Aktivitas Kepesertaan Di Dana Pensiun Gereja Kristen Jawa (DP-GKJ)

Dana Pensiun menjadi badan hukum yang penting dalam pengelolaan program pensiun. Dalam pengaturan operasional Dana Pensiun diperlukan adanya Standar Operasional Prosedur (SOP) agar berjalan sesuai visi dan misi entitas. Objek pengabdian masyarakat ini adalah Dana Pensiun Gereja Kristen Jawa Salatiga. DP-GKJ Salatiga belum memiliki SOP yang memadai dalam menjalankan tugasnya. Sehingga pengabdian ini bertujuan untuk membantu DP-GKJ Salatiga dalam penyusunan Standar Operasional Prosedur (SOP) terkhusus dalam aktivitas kepesertaan yang terdiri dari, pemutakhiran data, penerimaan peserta baru, penghentian peserta, dan permohonan pensiun. Metode yang dilakukan dalam pengabdian adalah: (1) Pendampingan penyusunan SOP aktivitas kepesertaan dan (2) Penyusunan SOP aktivitas kepesertaan DP-GKJ. Hasil dari pengabdian ini adalah telah tersusunnya SOP, meliputi: (1) tujuan; (2) ruang lingkup; (3) kebijakan, dokumen yang mendasari dan otorisasi; (4) prosedur, yang berisi petugas atau pihak yang terlibat dan langkah kerjanya; serta (5) flowchart yang dapat memperjelas alur dari setiap aktivitas kepesertaan DP-GKJ.The Pension Fund is an important legal entity in the management of the pension program. In the operational arrangement of the Pension Fund, it is necessary to have a Standard Operating Procedure (SOP) so that it runs according to the vision and mission of the entity. The object of this community service is the Salatiga Java Christian Church Pension Fund. DP-GKJ Salatiga does not yet have adequate SOPs in carrying out their duties. So that this service aims to assist DP-GKJ Salatiga in the preparation of Standard Operating Procedures (SOP) especially in participation activities consisting of, updating data, accepting new participants, terminating participants, and applying for pensions. The methods used in the service are: (1) Assistance in the preparation of SOPs for participation activities and (2) Preparation of SOPs for DP-GKJ participation activities. The result of this service is that SOPs have been compiled, including: (1) objectives; (2) scope; (3) policies, underlying documents and authorizations; (4) procedures, which contain officers or parties involved and their work steps; and (5) a flowchart that can clarify the flow of each DP-GKJ participation activity

Peranan Employee Stock Ownership Program Memoderasi Hubungan Intellectual Capital Terhadap Kinerja Perusahaan

Company performance is the company's ability to use all funds for operational activities. One of the factors that increase or decrease the company's performance is caused by intellectual capital. Intellectual capital is an asset owned by the company in order to provide a competitive advantage. This study aims to examine and analyze the employee stock ownership program in the relationship between intellectual capital and company performance. This research method uses quantitative descriptive using purposive sampling technique and obtained a sample of 38 with the number of observations of 43 banking companies listed on the IDX in 2017-2019. The data was analyzed using the Partial Least Square approach with the WarpPLS 7.0 test tool. The results show that capital employed has a negative and significant effect on company performance. Human capital and structural capital have a significant positive effect on company performance. Relational capital is stated to have a positive but not significant effect on the company's performance. The implementation of the employee stock ownership program as a moderating variable is used to support employee morale, not being able to influence all components of intellectual capital, but only being able to moderate human capital. The results of this study indicate that human resources are the main component in the development of the banking business, especially the provision of employee stock ownership programs that can improve company performance

Pengaruh Informasi Akuntansi terhadap Kinerja Manager dengan Ketidakpastian Lingkungan dan Strategi Bisnis sebagai Variabel Pemoderasi

The study examines the effect of accounting information on managers’ performance, both directly and indirectly (moderated by task enviroment uncertainty and businees strategy).The sample of thi study are 33manufacturing managers of PT Wahana Dinamika Muda (Semarang region) andsome firm listed by BPS Central of Java. We use linear regression to test the directinfluence of accounting information on managers’ performance. Meanwhile, we rely on MRA (Moderated Regression Analysis) statistical method to test the effect of the factors (environtmental uncertainty and business strategy) as moderated variables on the relationship between accounting information and managers’ performance. This research finds that accounting information directly influence managers’ performance. The research however find mixed results on the effect of moderating variables. Environtment uncertainty does not moderate the relationship between anccounting information and managers’s performance while business strategy does

ANALISIS PERILAKU STICKY COST BIAYA PENJUALAN, ADMINISTRASI DAN UMUM SERTA HARGA POKOK PENJUALAN PADA PERUSAHAAN MANUFAKTUR

The purpose of this study is to analyze and provide empirical evidence whether there are behavioral indications that indicate selling costs, general and administrative costs, and cost of goods sold (COGS), and whether the intensity of the company's assets can affect the inherent cost behavior. Sticky cost behavior can be seen in the disproportionate changes in costs when there is a change in the volume of activity. This research uses descriptive quantitative method with multiple linear regression test. The research sample used 72 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period using purposive sampling technique. This study found no indication of sticky cost behavior in manufacturing companies.Tujuan dari penelitian ini adalah untuk menganalisis dan memberikan bukti empiris apakah terdapat indikasi perilaku sticky cost pada biaya penjualan, biaya administrasi dan umum, serta harga pokok penjualan (HPP), dan apakah intensitas aset perusahaan dapat memengaruhi perilaku sticky cost. Perilaku sticky cost dapat terlihat pada perubahan biaya yang tidak proporsional ketika terjadi perubahan volume aktivitas. Penelitian ini menggunakan metode deskriptif kuantitatif dengan uji regresi linier berganda. Sampel penelitian ini menggunakan 72 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019 dengan menggunakan teknik purposive sampling. Penelitian ini tidak menemukan adanya indikasi perilaku sticky cost pada perusahaan manufaktur

Proposed Model For Industrial Waste Management Practices and Its Impact on Organisational Performance

Due to environment protection issue, waste management becomes one of important factors in maintaining organization sustainability. In developed country, a growing number of companies began to integrate the pro environment practices, such as waste management practices, into their business strategy. In contrast, the implementation of waste management practices by business organizations in developing country, like Indonesia, is still rare. Waste generated by industries is greater than the capacity to manage this volume of waste. This poses a problem that leads to improper disposal of waste and pollution. This study aims to design a research model which investigates the relation of institutional environment including cognitive, regulatory, and normative element; manager environmental attitudes, worker environmental attitudes, environmental policy, strategic waste management practices, and financial performance