Jurnal Ilmiah Ekonomi Global Masa Kini最新文献_第4页

Mapping; Ranah Affektif (Sikap) Wirausaha Mahasiswa Politeknik Swasta di Palembang 绘图;帕伦邦私人政治专业学生的一个有影响力的领域

Jurnal Ilmiah Ekonomi Global Masa Kini Pub Date : 2021-12-28 DOI: 10.36982/jiegmk.v12i2.1899

Eni Cahyani, Mugi Harsono

引用次数: 1

Analisis Pengaruh Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Pada Kantor Kelurahan Sukajaya Kota Palembang 分析人力资源对帕伦邦福利委员会财务报告质量的影响

Jurnal Ilmiah Ekonomi Global Masa Kini Pub Date : 2021-12-28 DOI: 10.36982/jiegmk.v12i2.1331

Andini Utari Putri, Vhika Meiriasari, Puspa Djuita

{"title":"Analisis Pengaruh Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Pada Kantor Kelurahan Sukajaya Kota Palembang","authors":"Andini Utari Putri, Vhika Meiriasari, Puspa Djuita","doi":"10.36982/jiegmk.v12i2.1331","DOIUrl":"https://doi.org/10.36982/jiegmk.v12i2.1331","url":null,"abstract":"Human resources play an important role in the quality of financial reports. With human resources (HR) who are competent and have a high understanding of managing regional finances, it will also improve the financial reporting they report or which will be presented in accordance with the characteristics of financial statements. The Sukajaya Sub-District Office, several staff who helps in the finance department also has an educational background of high school graduates. This study aims to analyze the influence of human resources on the quality of financial reports at the Sukajaya Village Office, Palembang City. This study uses secondary data in the form of observations (observations). The results showed that the Sukajaya Village Office already had human resources in accordance with the field assigned, namely the financial sector, although not all parties had an undergraduate education background, namely a minimum of high school. Human Resource Competence is the ability of an employee related to knowledge, skills, and attitudes in completing their performance so that they can achieve the desired goals. The Sukajaya Sub-District Office, Palembang City should provide training to staff related to the financial sector so that later they are able to carry out functions related to the financial sector. Keywords: Human Resources, Quality of Financial Reports","PeriodicalId":260137,"journal":{"name":"Jurnal Ilmiah Ekonomi Global Masa Kini","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121398409","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Pengaruh Penganggaran Partisipatif Dan Asimetri Informasi Terhadap Budgetary Slack Dengan Moral Equity Sebagai Variabel Moderasi 参与预算和信息不对称对温和变量道德平等的影响

Jurnal Ilmiah Ekonomi Global Masa Kini Pub Date : 2021-12-25 DOI: 10.36982/jiegmk.v12i2.1305

Salman Hafidz Iriansyah, Harry Suharman, Syaiful Rahman Soenaria

{"title":"Pengaruh Penganggaran Partisipatif Dan Asimetri Informasi Terhadap Budgetary Slack Dengan Moral Equity Sebagai Variabel Moderasi","authors":"Salman Hafidz Iriansyah, Harry Suharman, Syaiful Rahman Soenaria","doi":"10.36982/jiegmk.v12i2.1305","DOIUrl":"https://doi.org/10.36982/jiegmk.v12i2.1305","url":null,"abstract":"Research on the effect of participatory budgeting and information asymmetry on budgetary slack still shows the inconsistency of conflicting results. This study aims to provide empirical evidence about the effect of participatory budgeting and information asymmetry on the tendency to make budgetary slack and the effect of moral equity as a moderating variable on the relationship between the variables of participatory budgeting, information asymmetry, and budgetary slack. The object of this research is all managers who work at PT. Pos Indonesia (Persero), PT. Pindad (Persero), PT. Kereta Api Indonesia (Persero) and PT. Len Industri (Persero), except for the board of directors. Data were collected using a research instrument in the form of a questionnaire with a total of 70 respondents. The analysis model used was moderated regression analysis (MRA - Moderated Regression Analysis). The results showed that: 1) Participatory budgeting had a positive and significant effect on budgetary slack as indicated by the coefficient value of participatory budgeting of 1.012 with a significance level of (4.999>1.998). 2) Information asymmetry has a significant negative effect on budgetary slack as indicated by the information asymmetry coefficient value of -1.7382 with a significance level of (-3.394 > - 1.998). 3). The results of the analysis show that moral equity is proven to be a moderator between participatory budgeting and information asymmetry towards budgetary slack in a positive direction. So it can be understood that budgetary slack can be reduced by increasing participatory budgeting and information asymmetry through moral equity.Keywords: Participatory Budgeting, Information Asymmetry, Budgetary Slack, Moral Equity","PeriodicalId":260137,"journal":{"name":"Jurnal Ilmiah Ekonomi Global Masa Kini","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115115210","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Analisis Kepatuhan Masyarakat Membayar Pajak Bumi dan Bangunan (PBB) di Kota Palembang 分析了在帕伦邦征收的地球税和联合国建筑税的社会合规

Jurnal Ilmiah Ekonomi Global Masa Kini Pub Date : 2021-12-24 DOI: 10.36982/jiegmk.v12i2.1408

Endang Kusdiah Ningsih, Dwi Eka Novianty, Esty Naruliza

引用次数: 1

Moderasi Profitabilitas Atas Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan 衡量公司社会责任对公司价值影响的盈利能力

Jurnal Ilmiah Ekonomi Global Masa Kini Pub Date : 2021-12-19 DOI: 10.36982/jiegmk.v12i2.1290

Rafika Sari, Renny Aziatul Febrianti

{"title":"Moderasi Profitabilitas Atas Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan","authors":"Rafika Sari, Renny Aziatul Febrianti","doi":"10.36982/jiegmk.v12i2.1290","DOIUrl":"https://doi.org/10.36982/jiegmk.v12i2.1290","url":null,"abstract":"The purpose of this study is to determine whether profitability can moderate the relationship between corporate social responsibility as well as to see whether there is an influence between corporate social responsibility on corporate value in consumer goods sector companies listed on the IDX during 2017 until carrying out the pandemic period in 2019. Research linking the relationship between these variables and testing it empirically. The results showed a relationship between the social aspects of corporate social responsibility in a company to firm value, either partially or simultaneously. The data analysis method used was linear regression. This method was chosen because the reference shows that there is a match between the analysis tool and the variables studied. The sample in this study uses purposive sampling so that the number of samples is 51 companies taken with the selected criteria. The results of the study indicate that profitability can moderate the relationship between corporate social resonance and there is a positive but insignificant influence between corporate social responsibility and firm value. The results of the study reject the theory and the first hypothesis which suggests that there is a significant influence on firm value, this is because some companies during the pandemic did not carry out corporate social responsibility or did not report it on their annual reports, while the results of this study accept the second hypothesis which states that profitability is able to moderate. the influence of corporate social responsibility on company value, this proves the economic relationship in the social contract which explains that the higher the profit, the greater the company's ability to fulfill its social responsibility and gain the trust of its stakeholders, thereby increasing the company's value.Keywords: Profitability, CSR , Company Value","PeriodicalId":260137,"journal":{"name":"Jurnal Ilmiah Ekonomi Global Masa Kini","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114655143","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Analisis Pengaruh Corporate Social Responsibility, Corporate Risk, Capital Intensity Dan Profitability Terhadap Tax Avoidance 企业社会责任、企业风险、资本密集度、盈利能力与避税分析

Jurnal Ilmiah Ekonomi Global Masa Kini Pub Date : 2021-12-19 DOI: 10.36982/jiegmk.v12i2.1525

Mutiara Kemala Ratu, Vhika Meiriasari

{"title":"Analisis Pengaruh Corporate Social Responsibility, Corporate Risk, Capital Intensity Dan Profitability Terhadap Tax Avoidance","authors":"Mutiara Kemala Ratu, Vhika Meiriasari","doi":"10.36982/jiegmk.v12i2.1525","DOIUrl":"https://doi.org/10.36982/jiegmk.v12i2.1525","url":null,"abstract":"The company's behavior in doing tax avoidance is something that has always been a concern. Tax avoidance is a form of response from the company's management in the tax payment strategy which is still in a legal context. The possibility of tax avoidance by a company, making a good Corporate Governance mechanism as a form of corporate responsibility is considered a solution in overcoming managerial embezzlement. Furthermore, in the policies taken by the company, there are still risks that can arise as a reflection of the policy. Due to the uncertainty in certain conditions, the company's risk is considered to have a role in influencing tax avoidance. Tax avoidance is also expected to be effective because of the investment policy, where companies will have lower tax rates. Similarly, the company's profitability is also considered to have an influence on tax avoidance where there is the ability to generate profits from its business activities, so that the company's profitability will also be higher. From the next problem, this study aims to see how the factors that can encourage tax avoidance by companies, namely corporate social responsibility, corporate risk, capital intensity, and profitability as the main focus in it. The results show that corporate risk and capital intensity are the driving factors for tax avoidance behavior, but not with corporate social responsibility and corporate profitability.Keywords: Tax Avoidance, Corporate Social Responsibility, Corporate Risk, Capital Intensity, Profitabily ","PeriodicalId":260137,"journal":{"name":"Jurnal Ilmiah Ekonomi Global Masa Kini","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126850705","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Pengaruh Job Complexity, Job Knowledge dan Job Experience dengan Self-Efficacy Sebagai Variabel Moderasi Terhadap Audit Judgment 工作复杂性、工作知识、工作经验和自我效能感

Jurnal Ilmiah Ekonomi Global Masa Kini Pub Date : 2021-12-19 DOI: 10.36982/jiegmk.v12i2.1423

Ahmad Luqmanul Hakim, S. Anwar

{"title":"Pengaruh Job Complexity, Job Knowledge dan Job Experience dengan Self-Efficacy Sebagai Variabel Moderasi Terhadap Audit Judgment","authors":"Ahmad Luqmanul Hakim, S. Anwar","doi":"10.36982/jiegmk.v12i2.1423","DOIUrl":"https://doi.org/10.36982/jiegmk.v12i2.1423","url":null,"abstract":"The purpose of this research is to test the influence of job complexity against audit judgment; job knowledge against audit judgment; job experience against audit judgment and self-efficacy moderating job complexity, job knowledge also job experience against audit judgment. In this study using several related theories, namely theory of planned behaviour, social cognitive theory and also attribution theory. The method used in this research is quantitative method by using primary data obtained by spreading questionnaire and measured using likert scale. The object of this research is auditors at public accounting firms in East Surabaya. This study uses proportional random sampling techniques. The sample used in this study was 100 respondents. The analytical technique used in this study was Partial Least Square (PLS) using WarpPLS 6.0. the results of this research are interpreting that job complexity has not influences against audit judgment; job knowledge has a positive and significant influences against audit judgment; job experience has a positive and significant influences against audit judgment; self-efficacy has a moderating influence with negative and significant effect of job complexity, job knowledge and job experience against audit judgment.Keywords: Job Complexity, Job Knowledge, Job Experience, Self-Efficacy, Audit Judgment","PeriodicalId":260137,"journal":{"name":"Jurnal Ilmiah Ekonomi Global Masa Kini","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127004843","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Telaah Reformasi Akuntansi Sektor Publik di Indonesia: Perspektif Luder Contingency Model 学习印尼公共部门会计改革:Luder代理视角模型

Jurnal Ilmiah Ekonomi Global Masa Kini Pub Date : 2021-12-18 DOI: 10.36982/jiegmk.v12i2.1428

Sherly Alifah Citrayanti, Indrawati Yuhertiana

{"title":"Telaah Reformasi Akuntansi Sektor Publik di Indonesia: Perspektif Luder Contingency Model","authors":"Sherly Alifah Citrayanti, Indrawati Yuhertiana","doi":"10.36982/jiegmk.v12i2.1428","DOIUrl":"https://doi.org/10.36982/jiegmk.v12i2.1428","url":null,"abstract":"This study aims to examine public sector accounting reforms in Indonesia using the perspective of the Luder Contingency Model. This study used a literature study approach, the data were taken from 61 previous studies with a research span of the last 10 years. Researchers use google scholar, emerald, and sciendirect databases. The results show that many researchers are interested in Luder's Contingency Model theory which is usually used as a basis for public sector research, especially local governments. Research conducted in the last 10 years has begun to develop out of the context of public sector accounting reforms, especially local governments, to more macro policies and outside of local government organizations such as universities and other government agencies. The research identified includes tax policy, debt policy, implementing Luder's model theory into BLUD’s such as universities, and formulating suggestions and evaluating financial reporting from the Customs and Excise agencies. Luder's Contingency Model theory rests on four assumptions of the public sector innovation process, namely stimuli, social structural variables of information users, structural variables of characteristics of political administration or producers of information, and implementation barriers. Keywords : Luder’s Contingency Model, Public sector accounting reform, Study literature review","PeriodicalId":260137,"journal":{"name":"Jurnal Ilmiah Ekonomi Global Masa Kini","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133425058","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Pengaruh Struktur Aktiva terhadap Profitabilitas Perusahaan Subsektor Kontruksi Bangunan dan Subsektor Semen di Indonesia 行动结构对印尼建筑建筑业和水泥业分工企业盈利能力的影响

Jurnal Ilmiah Ekonomi Global Masa Kini Pub Date : 2021-12-16 DOI: 10.36982/jiegmk.v12i2.1745

Emilda Emilda, Gayatri Laila Dwi Sari, Fransiska Romana Eny Fitriani Sihotang, Lulu Aras Desvita

{"title":"Pengaruh Struktur Aktiva terhadap Profitabilitas Perusahaan Subsektor Kontruksi Bangunan dan Subsektor Semen di Indonesia","authors":"Emilda Emilda, Gayatri Laila Dwi Sari, Fransiska Romana Eny Fitriani Sihotang, Lulu Aras Desvita","doi":"10.36982/jiegmk.v12i2.1745","DOIUrl":"https://doi.org/10.36982/jiegmk.v12i2.1745","url":null,"abstract":"In general, manufacturing companies have larger current assets when compared to fixed assets in the company's asset structure. One of the sub-sectors in manufacturing companies is the construction and building sub-sector. However, it is possible that there is a manufacturing sub-sector that has a fixed asset structure that is more like the cement sub-sector. The purpose of this study is to determine the effect of asset structure on the profitability of the construction and building sub-sector companies, and the cement sub-sector in Indonesia. The data analysis method in this study is the dependent method. The data in this study are 11 companies from the construction and building subsector, and 5 companies from the cement subsector in Indonesia. The variables in this study are the structure of the company's assets and profitability. The results of the study based on the results of the t statistical test (partial test) that the asset structure has a negative effect on the profitability of the cement sub-sector companies in Indonesia, while in the construction and building sub-sector, assets have no effect on profitability as measured by the ROA ratio.Keywords: Asset Structure, Profitability, the construction and building sub-sector, the cement sub-sector ","PeriodicalId":260137,"journal":{"name":"Jurnal Ilmiah Ekonomi Global Masa Kini","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133233395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Pengaruh Mekanisme Corporate Governance terhadap Kinerja Keuangan dengan Ukuran Perusahaan Sebagai Variabel Kontrol 公司治理机制对公司的财务绩效的影响，其规模为控制变量

Jurnal Ilmiah Ekonomi Global Masa Kini Pub Date : 2021-12-15 DOI: 10.36982/jiegmk.v12i2.1348

Nuriya Anaima, S. Trisnaningsih

{"title":"Pengaruh Mekanisme Corporate Governance terhadap Kinerja Keuangan dengan Ukuran Perusahaan Sebagai Variabel Kontrol","authors":"Nuriya Anaima, S. Trisnaningsih","doi":"10.36982/jiegmk.v12i2.1348","DOIUrl":"https://doi.org/10.36982/jiegmk.v12i2.1348","url":null,"abstract":"One of the good applications of the company's management mechanism system in supporting financial performance is called Good Corporate Governance (GCG). The purpose of this research is to know and prove empirically the effect of good corporate governance on financial performance in the consumer goods industry sector listed on the IDX for the period 2017 - 2019. Good Corporate Governance (GCG) is measured by several indicators, namely the intensity of audit committee meetings and the proportion of the board independent commissioners using the control variable, namely company size. The financial performance in this study uses the Return On Asset (ROA) indicator. This research is quantitative with multiple regression analysis assisted by IBM SPSS statistics 22 software. From the purposive sampling technique that has been used, a sample of 34 companies from 45 companies in the consumer goods industry sector was obtained. From the analysis that has been done, the results show that there is a simultaneous significant influence on the intensity of audit committee meetings and the proportion of independent commissioners with company size as the control variable. Based on individual testing, there is a significant effect on the proportion of independent commissioners and company size on financial performance, but the intensity of the audit committee meeting has no significant effect on financial performance.Keywords: effectiveness of audit committee, proportion of independent commissioners, board of directors size, return on asset (ROA). ","PeriodicalId":260137,"journal":{"name":"Jurnal Ilmiah Ekonomi Global Masa Kini","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116460884","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2