Indonesian Journal of Taxation and Accounting最新文献

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Penerapan Konsep Good Corporate Governance Dalam Meningkatkan Nilai Perusahaan 落实良好公司治理理念，提升公司价值

Indonesian Journal of Taxation and Accounting Pub Date : 2024-06-09 DOI: 10.61220/ijota.v2i1.241

Yusi Irensi Seppa

{"title":"Penerapan Konsep Good Corporate Governance Dalam Meningkatkan Nilai Perusahaan","authors":"Yusi Irensi Seppa","doi":"10.61220/ijota.v2i1.241","DOIUrl":"https://doi.org/10.61220/ijota.v2i1.241","url":null,"abstract":"Increasing company value through increasing owner or shareholder income is the company's main goal. One aspect used in measuring company value is the implementation of a good corporate governance system. This research aims to find out how the concept of Good Corporate Governance is applied in increasing company value. The research method is qualitative with literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. Based on the research results, it can be concluded that company size has a positive and significant effect on company value in a positive direction indicating that if company size increases, company value will also increase. Dividend Payout Ratio (DPR) has a positive and insignificant effect on company value because the profits obtained are greater. divided into the research period is too small because large remaining profits are retained and used to increase internal funding sources thereby increasing total assets and reducing debt to total assets, Institutional Ownership has a positive and insignificant effect on company value, and independent commissioners have a significant positive effect on company value . It is necessary to analyze further regarding other GCG factors in applying the concept, especially in increasing company value so that this can provide information to companies and other researchers to be used as a reference in subsequent developments.","PeriodicalId":503999,"journal":{"name":"Indonesian Journal of Taxation and Accounting","volume":" 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141366965","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

Peran Program Pelatihan Terhadap Kinerja Karyawan Pada PT. Telkom Akses Makassar 培训计划对 PT Telkom Access Makassar 公司员工绩效的作用

Indonesian Journal of Taxation and Accounting Pub Date : 2024-06-09 DOI: 10.61220/ijota.v2i1.243

Yusi Irensi Seppa

{"title":"Peran Program Pelatihan Terhadap Kinerja Karyawan Pada PT. Telkom Akses Makassar","authors":"Yusi Irensi Seppa","doi":"10.61220/ijota.v2i1.243","DOIUrl":"https://doi.org/10.61220/ijota.v2i1.243","url":null,"abstract":"One of the important investments for a company is human resources, which is the key to the company's success in surviving and developing well because employees are seen as an important asset in the company. To achieve the company's goals so that it can survive and develop well, it requires a good training program and suitable for employees. The training activities held are effective in improving human resources, because the quality of knowledge and abilities of employees increases so that they can also improve the quality of work and be competitive. Training activities starting from the training preparation stage and then implementing good training can support the success of the entire training program carried out. This research aims to find out the role of training programs on performance at PT. Telkom Access Panakkukang Makassar so that by realizing good employee performance, one of which is through training, it can increase company profits. This research uses a descriptive qualitative approach to determine employee performance through the implementation of training by describing the phenomena and facts that exist or occur in the research object. Data was obtained from observations and interviews. The research was conducted at PT. Telkom Access Panakkukang Makassar. The data sources used are primary data sources and secondary data sources. The data collection technique used was observation by conducting thorough observations and freelance interviews. Based on the research results, it can be concluded that the training program in terms of preparation and implementation of training at PT Telkom Access Makassar has been able to carry out its role well because its role is very important in improving the quality of work. Training activities are effective in improving human resources, because they increase employee knowledge and abilities.","PeriodicalId":503999,"journal":{"name":"Indonesian Journal of Taxation and Accounting","volume":" 32","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141366695","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