Indonesian Journal of Law and Economics Review

Governance and Risk Management in Sharia Banks and Financial Performance

Wardatul Jaziroh — 2024-10-03

General Background: The financial performance of Sharia commercial banks is crucial for Indonesia's economic growth. Specific Background: This study explores the impact of Good Corporate Governance (GCG), Internal Audit, and Risk Management on the financial performance of Sharia banks, particularly after the enactment of Law No. 21 of 2008. Knowledge Gap: Existing literature shows mixed results regarding the effects of these governance factors, indicating a need for comprehensive analysis in the context of Sharia banking. Aims: The research aims to assess how GCG, Internal Audit, and Risk Management affect financial performance from 2018 to 2021. Results: Analysis of 44 Sharia banks reveals that while Internal Audit negatively affects performance, GCG and Risk Management have significant positive impacts. Novelty: This study introduces a thorough examination of Risk Management alongside GCG and Internal Audit, enhancing the understanding of their roles in Sharia banking. Implications: Findings highlight the importance of strengthening governance frameworks in Sharia banks to improve financial performance, providing insights for investors and policymakers.

Highlights:

Good Corporate Governance and Risk Management significantly enhance financial performance in Sharia banks.
Internal Audit shows a negative impact on the financial performance, emphasizing the need for effective implementation.
The study addresses a gap in literature by examining the interplay of GCG, Internal Audit, and Risk Management in the Sharia banking sector.

Keywords: Good Corporate Governance, Internal Audit, Risk Management, Financial Performance, Sharia Banks

Comparative Analysis of E-commerce, E-wallet and Friend Environment on Student Consumptive Behavior

Wahidatul Munawaroh — 2024-10-03

General Background: The rise of technology has made online shopping convenient for university students, but this can lead to prioritizing wants over needs, resulting in excessive consumer behavior. Specific Background: This study examines the influence of e-commerce convenience, e-wallet promotions, and peer environments on the consumptive behavior of accounting and management students at Universitas Muhammadiyah Sidoarjo, addressing conflicting findings in previous research. Knowledge Gap: Previous studies yield inconsistent results regarding the impact of e-commerce ease on consumptive behavior and lack comprehensive analysis on e-wallet promotions and peer influence. Aims: The research aims to evaluate how these variables affect consumptive behavior and to identify differences between accounting and management students. Results: Findings indicate that e-commerce convenience does not affect accounting students but does influence management students. E-wallet promotions and peer environments significantly impact both groups, with notable differences in their effects. Novelty: This study enhances understanding of consumer behavior among Indonesian university students by emphasizing the varying impacts of technological and social factors. Implications: Insights from this research can guide e-commerce platforms and e-wallet providers in crafting targeted strategies that promote responsible consumerism among students.

Highlights:

E-commerce convenience significantly affects management students' consumptive behavior but not accounting students.
E-wallet promotions and peer environments positively influence consumptive behavior in both student groups.
The study highlights differences in the impact of promotional strategies and peer dynamics on students' shopping habits.

Keywords: Ease of E-Commerce, E-Wallet Promotions, Peer Influence, Consumptive Behavior, Friend Environment

Consumer Preferences for Sunco Cooking Oil as a Daily Necessity

Rizki Khurrota Akyun — 2024-10-25

Background: The fluctuating prices and availability of vegetable oils have raised concerns in consumer markets. Specific Background: Key factors like price, product quality, and promotion need closer examination to understand purchasing decisions. Knowledge Gap: Limited research addresses the combined impact of these factors on consumer behavior. Aims: This study aims to assess the influence of price, product quality, and promotion on oil purchasing decisions. Results: Based on quantitative analysis of 96 respondents, price, product quality, and promotion significantly affect purchasing decisions. Novelty: This research highlights the combined effect of these factors, offering new insights into consumer choices. Implications: The findings suggest that businesses should focus on competitive pricing, product quality, and effective promotions to boost sales.

Highlights :

Price, product quality, and promotion significantly influence oil purchasing decisions.
A sample of 96 respondents was analyzed using multiple linear regression.
Findings emphasize the importance of competitive pricing and strong promotional strategies.

Keywords: Price, Product Quality, Promotion, Purchasing Decisions, Oil

Revolutionizing Workplace Safety Through Innovative Ergonomic Solutions in Indonesia

Natasya Kurniawan Putri — 2024-10-01

General Background: Workplace accidents significantly impact employee health, productivity, and organizational efficiency, necessitating effective safety and health management strategies. Specific Background: The study investigates the use of the Macro Ergonomic Analysis and Design (MEAD) method at PT Esprobags to improve occupational health and safety measures. Knowledge Gap: PT Esprobags faces challenges in effectively addressing employee health concerns, especially regarding health insurance and workplace conditions, despite increasing demand for safety protocols. Aims: This research aims to identify key health and safety issues affecting employees, utilizing MEAD to analyze and design solutions that mitigate workplace accidents and improve overall employee well-being. Results: The findings indicate that inadequate health insurance and infrequent health checks, along with insufficient drinking water quality and room cleanliness, are primary concerns among employees. The analysis reveals that environmental factors significantly influence employee safety, health, and performance, contributing to a 60.7% variance in the work environment's impact on safety and performance. Novelty: This study introduces a structured ergonomic approach tailored to the unique needs of the manufacturing sector, emphasizing the importance of holistic workplace assessments. Implications: PT Esprobags' implementation of the MEAD methodology can improve employee satisfaction, productivity, and safety, contributing to a broader understanding of workplace ergonomics and occupational health.

Highlights:

Health Concerns: Inadequate health insurance and checks impact employee well-being.
Environmental Impact: Workplace conditions significantly affect safety and productivity.
Implementation Benefits: MEAD enhances satisfaction and reduces workplace accidents.

Keywords: workplace safety, ergonomic analysis, employee health, Macro Ergonomic Analysis and Design, occupational safety

Time Management Training Reduces Work Procrastination of Cadres

Rizky Alfina Maulidyah — 2024-10-03

The General background procrastination is a prevalent issue that affects productivity and efficiency in various settings, including work environments. Specific background this behavior can be particularly detrimental among individuals with multiple responsibilities, such as community cadres, who often struggle to manage their time effectively. Knowledge gap despite the recognition of time management as a crucial skill, there is limited research on its impact specifically among community cadres in reducing work procrastination. Aims this study aims to evaluate the effectiveness of time management training on the procrastination levels of cadres in a specific area. Results a quantitative experimental approach using a one-group pretest-posttest design was employed, involving 41 active cadres who underwent the training. the findings revealed a notable decrease in procrastination levels, with pretest scores averaging 66.000 and posttest scores averaging 65.000, indicating a positive shift after the intervention. Novelty this research contributes to existing literature by highlighting the potential of targeted time management training in addressing procrastination among community workers. Implications the outcomes suggest that implementing such training could enhance productivity and efficiency among cadres, advocating for broader applications of time management strategies in similar community-based settings to foster improved performance and commitment.

Highlights:

Effective time management training significantly reduces procrastination levels among cadres.
Quantitative experimental approach utilized for measuring training impact.
Findings advocate for broader applications of time management strategies in community settings.

Keywords: Procrastination, Training, Cadres, Productivity, Research

Impression Management and Employee Commitment in Akwa-Ibom Tertiary Institutions

Omorogieva Anthony Agbonmwanre — 2024-10-22

General background: Employee commitment is crucial for organizational success, and impression management techniques may significantly influence this commitment. Specific background: Previous studies have examined the effects of impression management in organizational contexts, yet the specific dynamics in Nigerian tertiary institutions remain underexplored. Knowledge gap: The influence of exemplification, ingratiation, and self-promotion on different dimensions of employee commitment (affective, continuance, and normative) in Nigerian institutions has not been fully examined. Aims: This study aims to determine how these dimensions of impression management influence employee commitment and the moderating role of organizational culture. Results: Findings reveal a positive and significant relationship between impression management and employee commitment. Specifically, exemplification enhances affective commitment, ingratiation promotes continuance commitment, and self-promotion influences normative commitment. Organizational culture was found to strongly moderate these relationships. Novelty: This study provides new insights into the contextual effects of impression management on employee commitment in Nigerian tertiary institutions. Implications: The findings suggest that management should employ strategic impression management techniques to enhance employee commitment, fostering improved organizational performance and reduced turnover.

Highlights:

Impression management positively influences employee commitment in tertiary institutions.
Exemplification enhances affective commitment, ingratiation promotes continuance commitment.
Organizational culture strongly moderates the relationship between impression management and employee commitment.

Keywords: Impression Management, Employment Commitment, Exemplification, Ingratiation, Self-Promotion

Transformational Leadership and Job Satisfaction in Employee Performance

Gigih Hutagaluh — 2024-10-25

Background: In a competitive business environment, organizations need strong capabilities to succeed globally. Specific Background: Employee performance is essential for organizational success, influenced by leadership, job satisfaction, and commitment. Knowledge Gap: Limited research has examined the combined effects of these factors in a specific context. Aims: This study explores the relationships among transformational leadership, job satisfaction, and organizational commitment on employee performance at PT. Tirtadaya Adiperkasa Gempol. Results: A quantitative approach utilizing a Likert scale questionnaire and Simple Random Sampling revealed that transformational leadership, job satisfaction, and organizational commitment significantly enhance employee performance both individually and collectively. Novelty: This research addresses a critical gap in the literature regarding the interaction of these factors. Implications: The findings highlight the importance of nurturing transformational leadership and improving job satisfaction and organizational commitment as effective strategies to boost employee performance, offering organizations a pathway to gain competitive advantages.

Highlights :

Transformational leadership significantly enhances employee motivation and productivity.
Job satisfaction plays a crucial role in fostering organizational commitment.
Collective influence of leadership, satisfaction, and commitment boosts overall performance.

Keywords: Transformational Leadership, Job Satisfaction, Organizational Commitment, Employee Performance, Quantitative Research

Compensation and Work Motivation in Employee Performance at CV. Lucky

Marchelino Tryas Saputra — 2024-10-25

Background: Employee performance is essential for organizational success, with compensation recognized as a significant influencing factor. Specific Background: While compensation's role is well-documented, the moderating effect of motivation in this context remains insufficiently explored. Knowledge Gap: This study seeks to fill this gap by investigating how motivation influences the relationship between compensation and employee performance. Aims: The research examines the impact of compensation on performance and how motivation moderates this relationship among 85 employees at CV Lucky. Results: Using Moderated Regression Analysis, the findings indicate a significant positive relationship between compensation and employee performance, suggesting that improved compensation enhances performance. Furthermore, better compensation correlates with increased motivation, which in turn positively affects performance. Novelty: This study highlights the moderating role of work motivation, suggesting that enhancing motivation can strengthen the impact of compensation on performance. Implications: The results emphasize the importance of effective compensation strategies that boost both performance and employee motivation, ultimately fostering organizational success.

Highlights :

Significant positive relationship between compensation and employee performance.
Work motivation amplifies the impact of compensation on performance.
Effective compensation strategies enhance both employee motivation and organizational success.

Keywords: Compensation, Employee Performance, Work Motivation, Moderation, Organizational Success

Transforming Hydroponics with IoT for Sustainable Water Management

Ahmad Muchlason — 2024-10-01

General Background: Urbanization is reducing agricultural land, necessitating innovative cultivation techniques like hydroponics to thrive in limited spaces. Specific Background: The study investigates the use of IoT technology in hydroponic systems, specifically focusing on remote monitoring and control of water pumps for efficient resource management. Knowledge Gap: Limited research has explored the use of IoT in optimizing water pump operations in hydroponic systems, focusing on energy management and remote accessibility. Aims: The research aims to create an IoT-based automated water pump control system for hydroponics, enabling remote monitoring and evaluating its energy efficiency and operational effectiveness. Results: The experimental setup, including an ESP32 microcontroller, ADS1115 module, solar charger controller, and submersible pump, demonstrated optimal performance with a time-based control strategy, achieving 96.7% current and 97% voltage accuracy. Novelty: The study showcases a successful model for integrating IoT in hydroponic systems, thereby enhancing sustainability and operational efficiency. Implications: The study underscores the potential of IoT technologies in enhancing water management in hydroponics, thereby providing a feasible solution to contemporary agricultural challenges in space-constrained environments.

Highlights:

IoT Integration: Remote control enhances hydroponic system monitoring and efficiency.
Energy Optimization: Effective solar charging improves automated water pump performance.
Real-time Monitoring: Enables accessible tracking from significant distances via smartphones.

Keywords: Hydroponics, IoT, Water Management, ESP32, Energy Efficiency

Optimizing Catfish Farming Through IoT-Driven Water Quality Management

Muhammad Darmaji — 2024-10-01

General Background: Catfish play a significant role in the global fishing industry, necessitating effective farming practices to enhance productivity and sustainability. Specific Background: However, challenges such as maintaining optimal water quality in aquaculture ponds, particularly concerning ammonia levels and temperature fluctuations, pose threats to catfish health and production efficiency. Knowledge Gap: Previous research has often focused on single-parameter monitoring, lacking comprehensive systems that integrate real-time data for both ammonia and temperature management. Aims: This study aims to develop an advanced Internet of Things (IoT) system for real-time monitoring and control of ammonia levels and water temperature in catfish ponds, facilitating optimal farming conditions. Results: The implemented system utilizes two sensors to measure ammonia and temperature, integrated with the Blynk IoT platform for remote monitoring. The findings indicate that when water temperature exceeds 26 °C, the water pump activates to regulate temperature, while ammonia levels above 5 NH3 trigger the aerator to enhance oxygen levels and reduce ammonia toxicity. Novelty: This research innovatively combines multiple sensors and modern IoT applications, offering a more robust solution for aquaculture management compared to previous studies. Implications: The monitoring system effectively maintains water quality, enhancing catfish farming sustainability and efficiency, emphasizing the need for technology integration in aquaculture to effectively tackle environmental challenges.

Highlights:

Real-time Monitoring: Continuous tracking of ammonia and temperature levels.
Automated Control: Activates pumps and aerators based on set thresholds.
Enhanced Sustainability: Supports healthier catfish and optimizes production efficiency.

Keywords: Catfish Farming, IoT, Water Quality Monitoring, Ammonia Control, Temperature Management

Risk Management in Production using Quality Risk Approach and FMEA

Nanda Rochimatus Solikha — 2024-10-03

Abstract: The production process of 600ml AQUA at PT Tirta Investama (AQUA) Pandaan faces significant risks, including non-compliance with standards in bottle density, incorrect packaging labels, unreadable bottle codes, box failures, and barcode rework. These issues pose challenges in maintaining product quality and operational efficiency. Specific Background: With 247 bottles failing density standards and 18 packaging errors occurring daily, effective risk management is crucial. Knowledge Gap: Previous studies have not integrated Quality Risk Management (QRM) and Failure Mode Effect and Criticality Analysis (FMECA) to address production risks in the context of AQUA's operations. Aims: This study aims to identify the highest critical risk points and propose mitigation strategies. Results: Utilizing QRM and FMECA, 42 risks were identified, categorized into 20 acceptable, 21 tolerable, and 1 unacceptable risk, specifically related to pallets stuck on conveyors due to substandard quality. Novelty: The application of these integrated methodologies provides a systematic approach to identifying and mitigating risks in the production process, highlighting the necessity for in-depth inspections by logistics and machine operators. Implications: The findings underscore the importance of rigorous quality control and proactive risk management in manufacturing to enhance product quality and minimize operational disruptions, thus ensuring customer satisfaction and competitiveness in the market.

Highlights:

Effective risk management is crucial to ensure product quality and operational efficiency.
Integration of QRM and FMECA identifies critical risk points in the production process.
Regular inspections and quality control can significantly reduce unacceptable risks.

Keywords: Risk Management, Production Process, QRM, FMECA, AQUA

Optimizing Packing Operations with an Integrated Barcode Warehouse System

Priyo Imam Cahyono — 2024-10-07

General background: Business competition in the globalization era demands companies enhance operational efficiency, particularly in warehouse management. Specific background: Packing operations significantly influence the supply chain's effectiveness, affecting goods availability, delivery speed, and customer satisfaction. However, challenges like manual errors, slow item identification, and lack of integration between warehouse management systems and modern technologies persist. Knowledge gap: Despite the increasing use of warehouse management systems, the potential of integrating barcode technology to optimize packing operations has not been fully explored. Aims: This study aims to examine the optimization potential of packing operations using an integrated barcode-based warehouse management system. Results: By employing the SDLC waterfall model for application development, the integrated system showed improvements in item identification efficiency, minimized packing errors, and enhanced inventory accuracy. Novelty: The proposed approach demonstrates how barcode technology can streamline warehouse management processes, which is not thoroughly documented in existing literature. Implications: These findings provide insights for companies to develop effective strategies and technologies to improve warehouse operations, ensuring a stronger position in the competitive market.

Highlights:

Barcode integration improves packing speed and accuracy.
The system reduces manual errors in warehouse operations.
Enhances inventory management for better supply chain performance.

Keywords: Packing Optimization, Warehouse Management, Barcode Integration, Efficiency, Inventory Accuracy

Financial Technology and Literacy Shaping Students' Financial Management with Digital Literacy

Nur Laily Fadiyah — 2024-09-27

Financial management behavior is crucial for students, particularly as they engage with evolving financial technologies. However, there is a limited understanding of how financial technology and financial literacy interact to shape financial behavior, especially when considering digital literacy as a moderating factor. This study addresses this knowledge gap by examining the roles of financial technology and financial literacy on students' financial management behavior, with digital literacy as a potential moderator. Using a quantitative research method, primary data were gathered through a questionnaire survey from a sample of 114 accounting students at Muhammadiyah University of Sidoarjo, class of 2020. The findings indicate a positive relationship between financial technology and financial literacy on financial management behavior. Furthermore, digital literacy was found to moderate the effect of financial technology, strengthening its influence on students' financial management behavior. However, digital literacy did not moderate the influence of financial literacy on financial management behavior. The novelty of this research lies in its exploration of digital literacy's role as a moderating variable. Implications suggest the importance of incorporating digital literacy into financial education programs to enhance students' financial management practices.

Highlights:

Positive Relationship: Financial technology and literacy improve students' financial management behavior.
Moderating Role: Digital literacy strengthens the effect of financial technology on financial behavior.
No Moderation: Digital literacy does not moderate the impact of financial literacy on behavior.

Keywords: Financial Technology, Financial Literacy, Digital Literacy, Financial Management, Student Behavior

Competence, Reporting, and Accessibility in Village Financial Management Accountability

Ravika Sevtia Ningrum — 2024-09-27

Accountability in village financial management is vital for promoting transparency and good governance at the local level. Despite its importance, there is limited understanding of how the competence of village officials, the presentation of financial reports, and the accessibility of these reports contribute to achieving financial accountability. This study addresses this knowledge gap by exploring the relationship between these factors and the accountability of village fund management in Krembung District, Sidoarjo Regency. Utilizing a quantitative approach, primary data were gathered through questionnaires from a purposive sample of 57 respondents across 19 villages. The data were analyzed using multiple linear regression with SPSS version 23. The findings indicate that the competence of village officials, the presentation of village financial reports, and their accessibility all have a positive and significant effect on the accountability of village financial management. The novelty of this research lies in its combined analysis of these three factors within a village context, providing comprehensive insights into enhancing financial accountability. Implications suggest that improving the skillset of village officials and financial reporting practices is essential to fostering better financial accountability at the village level.

Highlights:

Positive Effect: Competency, report presentation, and accessibility boost financial accountability.
Quantitative Analysis: Study used questionnaires and multiple linear regression.
Key Insight: Improving officials' skills and reporting practices enhances accountability.

Keywords: Accountability, Village Financial Management, Competency, Financial Report Presentation, Accessibility

Investment Strategies for Capital Market Participation Among Generasi Z

Julina Anggraini — 2024-10-25

Background: Understanding the decision-making process of investors is vital in the evolving capital market, especially among Generation Z. Specific Background: This generation encounters unique challenges and opportunities as they define their financial goals. Knowledge Gap: Limited research exists on the specific factors influencing Generation Z’s investment decisions. Aims: This study investigates the motivators behind Generation Z's choices in the capital market using a qualitative phenomenological approach. Results: Findings identify key influences such as investment knowledge, income, risk tolerance, and return expectations, demonstrating that financial literacy significantly impacts decision-making. Novelty: This research highlights the need for targeted financial education resources for Generation Z. Implications: The study emphasizes the importance of tailored financial education programs to enhance informed participation in the capital market.

Highlights :

Investment decisions are influenced by financial literacy and knowledge.
Income levels and risk tolerance shape investment choices among Generation Z.
Tailored financial education is essential for informed market participation.

Keywords:Generation Z, Investment, Knowledge, Risk, Decision-making

Profitability, Liquidity, and Costs as Determinants of Corporate Tax Expenses

Nurul Dwi Hidayati — 2024-10-25

Background: Corporate income tax impacts financial performance, particularly in regulated sectors like food and beverage manufacturing. Gap: Limited studies analyze how profitability, liquidity, leverage, and operating costs affect tax expenses in emerging markets. Aims: This study examines these financial factors’ effects on corporate income tax for food and beverage firms listed on the IDX from 2017-2021. Results: Quantitative analysis shows profitability and leverage significantly influence tax expenses, while liquidity does not; operating costs are also impactful. Novelty: This study underscores profitability and leverage as key tax determinants in Indonesia’s food and beverage sector. Implications: Findings guide financial planning and policy, helping optimize tax outcomes in similar emerging markets.

Highlights :

Profitability and leverage significantly impact corporate tax expenses.
Liquidity shows no significant effect on income tax expenses.
Findings aid in optimizing tax strategies for manufacturing sectors.

Keywords: Profitability, Liquidity, Leverage, Operating Costs, Income Tax

Measuring The Response of Some Economic Stability Variables to Monetary Hegemony Shocks in Iraq For The Period (2004 - 2021)

Ali Fahim Jafar — 2024-11-01

This research aims to study the impact of monetary hegemony shocks on some economic growth variables To Iraq. The most important factors affecting economic growth were identified, the variables of the model are depicted; there are many independent variables while gross domestic product symbolizes the economic growth as dependent variable. The least square technique was used to estimate the parameters of the model. The unit root test and the cointegration test were used in this paper as well. Impulse response functions were computed to examine the responses of the Iraqi economy to shocks in the study period. The estimation results showed that the time series for the study adjusts after the first differences, along with evidence on the joint integration which suggested a long-run cointegrating relationship among the used variables. It was also observable that the changes in the world oil prices had economic shocks that affected the growth rate in Iraq.

Highlights:

Impact of monetary shocks on Iraq's economic growth.
Model uses GDP as dependent variable; various independent factors analyzed.
Oil price shocks influence Iraq’s growth rate.

Keywords: Monetary shocks, economic growth, money supply, interest rate, exchange rate, and monetary hegemony

Competence, Training, Professionalism, and Financial Rewards Shaping Students’ Career Choice as Auditors

Miftahul Huda — 2024-09-27

This study addresses the increasing demand for competent auditors by exploring how competence, professional training, and audit professionalism influence accounting students' career interest in auditing. Despite previous research on career selection, the knowledge gap lies in understanding the role of financial rewards as a moderating factor. This research aims to assess the impact of these factors while considering financial rewards as a moderator. Using a quantitative approach, data was collected from 120 accounting students from the 2020 and 2021 cohorts at Muhammadiyah University of Sidoarjo. Results indicate a positive relationship between competence, professional training, and audit professionalism with students' interest in auditing. Financial rewards were found to moderate the relationship between competence and career interest, as well as audit professionalism and career interest; however, it did not moderate professional training. The novelty of this study lies in examining financial rewards' moderating role, offering new insights for academic institutions to focus on competence and professionalism enhancement.

Highlights:

The study identifies financial rewards as a key factor that can strengthen the relationship between competence and students' interest in auditing careers.
Professional training does not show a moderating effect with financial rewards in influencing career choices.
The findings suggest a focus on competence and audit professionalism development for better career motivation.

Keywords: Interest, Competence, Professional Training, Audit Professionalism, Financial Rewards

Audit Experience, Role Ambiguity, and Healthy Lifestyle on Auditor Performance with Spiritual Intelligence

Miranda Putrin Andari — 2024-10-24

Background: Auditor performance is key to ensuring financial accuracy. Specific Background: Audit experience, role ambiguity, and healthy lifestyle influence performance, but the role of spiritual intelligence as a mediator is less studied. Knowledge Gap: The mediation effect of spiritual intelligence in auditor performance is underexplored. Aims: This study examines the effects of audit experience, role ambiguity, and healthy lifestyle on auditor performance, with spiritual intelligence as a mediator. Results: Based on Partial Least Square (PLS) analysis of 65 auditors, audit experience, role ambiguity, and healthy lifestyle significantly affect both spiritual intelligence and auditor performance (p < 0.05). Spiritual intelligence also mediates these effects (p < 0.05). Novelty: The study emphasizes spiritual intelligence as a key mediator. Implications: Enhancing spiritual intelligence could improve auditor performance, offering practical insights for professionals and researchers.

Highlights :

Audit experience, role ambiguity, and healthy lifestyle directly affect auditor performance.
Spiritual intelligence mediates the relationship between these factors and performance.
Enhancing spiritual intelligence may improve overall auditor performance.

Keywords: Audit Experience, Role Ambiguity, Healthy Lifestyle, Spiritual Intelligence, Auditor Performance

Audit Experience, Role Clarity, and Lifestyle as Drivers of Auditor Performance

Miranda Putrin Andari — 2024-10-29

Background: Auditor performance is essential for reliable financial reporting, influenced by factors like experience, role ambiguity, and lifestyle. Gap: The role of spiritual intelligence as a mediator in these relationships is not well explored. Aim: This study examines the impact of audit experience, role ambiguity, and lifestyle on auditor performance, with spiritual intelligence as an intervening variable. Results: Analyzing data from 65 auditors using Partial Least Square (PLS), findings reveal that experience, ambiguity, and lifestyle significantly affect auditor performance and spiritual intelligence (p < 0.05), with spiritual intelligence also mediating these relationships. Novelty and Implications: Introducing spiritual intelligence as a mediating factor offers new insights, suggesting its value in enhancing auditor well-being and performance.

Highlights :

Audit experience, role ambiguity, and lifestyle significantly influence auditor performance.
Spiritual intelligence acts as a mediating factor between personal factors and performance.
Enhancing spiritual intelligence can improve auditor resilience and productivity.

Keywords: Auditor, Performance, Spiritual Intelligence, Role Ambiguity, Lifestyle

Professional Training, Personality, and Financial Rewards Shaping Students' Career Interest as Public Accountants

Rama Novayoka — 2024-09-27

The general background of this study is rooted in the importance of identifying factors that drive accounting students' interest in becoming public accountants. The specific background focuses on professional training, personality traits, financial rewards, and job market considerations as potential influencers of career interest. While prior studies have explored career selection, there remains a knowledge gap in understanding how these factors interrelate in the context of public accounting careers. This study aims to examine the effects of professional training, personality, financial rewards, and job market considerations on accounting students' career interest. Using a quantitative approach, data was collected from 100 fifth-semester accounting students at Muhammadiyah University of Sidoarjo through purposive sampling. The results show that professional training, financial rewards, and job market considerations each have a positive and significant effect on students' interest in a public accounting career. The novelty of this study lies in its integrated analysis of these variables, providing insights for educators and policymakers. The implications suggest the need for academic programs to enhance professional training, clarify financial incentives, and provide information on job market trends to support students’ career decisions.

Highlights:

Professional training significantly influences students' interest in public accounting careers.
Financial rewards play a key role in motivating students to pursue public accounting.
Job market considerations positively affect students' career choices in accounting.

Keywords: Student Interest, Public Accountant, Professional Training, Personality, Financial Rewards

Inventory Accounting Practices and Their Role in Financial Performance Evaluation

Handar Nestariya — 2024-09-27

Inventory is a crucial asset for businesses, directly affecting their financial performance. However, despite its significance, many businesses struggle to implement inventory accounting practices in line with established standards. This study addresses the knowledge gap concerning the application of inventory accounting according to PSAK 14, focusing on Central Development Stores. The research employs a descriptive qualitative approach, gathering both primary and secondary data through interviews, documentation, and literature study. The findings reveal that the store employs a periodic physical inventory system and utilizes the FIFO (First In First Out) method for inventory valuation. The analysis indicates a partial compliance with PSAK 14, with a checklist percentage of 60%, highlighting areas for improvement. A notable discovery is that the store has not yet prepared financial statements, which could significantly impact its financial management practices. The novelty of this research lies in its practical evaluation of the implementation of PSAK 14 within a real business context, offering insights into common challenges. Implications suggest the necessity for the store to enhance its accounting practices to fully comply with PSAK 14, thus improving financial transparency and performance evaluation.

Highlights:

Partial Compliance: The store's accounting meets 60% of PSAK 14 requirements.
Inventory Method: Uses Periodic system and FIFO for inventory valuation.
Financial Reporting Gap: The store has not prepared financial statements yet.

Keywords: Inventory, PSAK 14, Financial Performance, Inventory Valuation, Accounting Practices

Factors Shaping Students' Love of Money: Gender, Socioeconomic Status, Education, and Work Experience

Dea Putri Marita — 2024-09-27

Love of money plays a significant role in shaping financial behavior, particularly among students in the field of accounting. However, there is limited research examining how factors such as gender, socio-economic status, education level, and work experience influence this attitude. This study aims to fill this knowledge gap by investigating the influence of these variables on love of money among accounting students. Employing a quantitative approach, data were collected from a sample of 187 students from the class of 2020-2021. The research findings reveal that gender (X1), socio-economic status (X2), education level (X3), and work experience (X4) all have a statistically significant effect on love of money, with a significance value (sig) of less than 0.05 for each variable. The novelty of this study lies in its comprehensive analysis of multiple socio-demographic factors influencing love of money. Implications of these findings suggest the need for educators and policymakers to consider these factors when developing financial literacy programs, aiming to foster a balanced financial mindset in students.

Highlights:

Significant Influence: Gender, socio-economic status, education, and work experience affect love of money.
Quantitative Study: Research conducted using a sample of 187 accounting students.
Implications: Findings guide financial literacy program development for students.

Keywords: Love of Money, Gender, Socio-Economic Status, Education Level, Work Experience

Personality as a Key Factor in Financial Management of Traditional Market Traders

Nanda Sayyidah Qoni’ah — 2024-10-02

Financial management behavior is crucial for the success of small traders, particularly in traditional markets. In Indonesia, traditional market traders often face challenges in managing their finances effectively due to varying levels of financial literacy, attitudes, and personality traits. Limited research has examined how these factors specifically affect financial management behavior in traditional market settings. This study investigates the relationship between financial literacy, financial attitudes, and personality with the financial management behavior of traders in three major markets in Sidoarjo: Larangan, Porong, and Gedangan. Utilizing primary data from 100 respondents through random sampling and analyzed using SPSS, the findings reveal that financial literacy and attitudes do not significantly influence financial management behavior. However, personality shows a positive and significant effect on financial management behavior among these traders. This study uniquely highlights personality as a key factor in financial management, suggesting that individual traits may outweigh financial knowledge or attitudes in this context. The results emphasize the need for financial education programs to consider personality traits, enhancing financial management practices among traditional market traders.

Highlights:

Personality significantly impacts financial management behavior among traditional market traders.
Financial literacy and attitudes do not directly influence financial management in this context.
Financial education should incorporate personality traits to improve management practices.

Keywords: Financial Literacy, Personality, Financial Attitude, Market Traders, Financial Behavior

Village Asset Management Innovations Through Application-Based Systems

Mochammad Syaroni Maarif — 2024-10-04

Background: Effective asset management in rural areas is vital for transparency and accountability in village governance. Specific Background: This study examines the management of village assets through the Village Asset Management System (SIPADES). Knowledge Gap: Despite its implementation, many villages struggle with systematic asset management, raising concerns about regulatory compliance and efficiency. Aims: The research aims to analyze current asset management practices using SIPADES and identify challenges faced by local administrators. Results: Findings reveal that while SIPADES offers a structured framework, issues with data collection and adherence to regulations hinder its effectiveness. Novelty: This study highlights the need for improved training for local operators in digital asset management. Implications: Enhancing administrators' capacity in SIPADES can lead to better asset management outcomes, promoting accountability in rural governance and aligning practices with national regulations, crucial for sustainable development.

Highlights :

Structured Framework: SIPADES provides a systematic approach to asset management in villages.
Training Needs: Enhanced training for local administrators is essential for effective system utilization.
Regulatory Alignment: Addressing compliance issues is crucial for promoting accountability and sustainable development.

Keywords: asset management, rural governance, SIPADES, regulatory compliance, transparency

Digital Official Letter Management Using E-Buddy Sidoarjo Application

Mukhammad Ulil Albab — 2024-10-04

Background: The rise of digital technology has revolutionized local governance by enhancing efficiency and transparency. Specific Background: In this context, the E-Buddy application facilitates the digital management of official correspondence, yet its effectiveness has not been thoroughly examined. Knowledge Gap: Current literature lacks a detailed analysis of the communication dynamics and bureaucratic structures affecting the success of such digital systems. Aims: This study investigates the implementation of the E-Buddy application, emphasizing communication, resource allocation, executor disposition, and bureaucratic structure. Results: Findings reveal that the application's effectiveness is undermined by limited feature utilization and insufficient adherence to standard operating procedures (SOPs), resulting in miscommunication and inefficiencies. Novelty: The research underscores the importance of effective communication and structured SOPs in optimizing digital systems in governance. Implications: The study recommends enhancing training and establishing clear SOPs to improve implementation outcomes and contribute to more effective governance.

Highlights :

Effective communication is crucial for successful implementation.
Insufficient adherence to SOPs hampers operational efficiency.
Training and support enhance user engagement and application effectiveness.

Keywords: Digital Governance, E-Buddy Application, Implementation, Communication, Bureaucratic Structure

The Impact of Tax Planning on Earnings Management in Manufacturing Firms

Asmaul Qusna — 2024-10-01

General Background: Tax planning is a legal strategy employed by taxpayers to minimize their tax liabilities through effective utilization of existing tax laws, ultimately enhancing taxation efficiency. Specific Background: Tax planning's direct impact on earnings management in manufacturing firms, especially in emerging markets like Indonesia, is still underexplored despite its importance. Knowledge Gap: Previous studies have primarily examined the correlation between tax planning and financial performance, neglecting the moderating influence of firm value. Aims: The study examines the influence of tax planning on earnings management in manufacturing companies listed on the Indonesia Stock Exchange from 2017-2020, considering firm value as a moderating factor. Results: Utilizing a quantitative, associative research methodology and secondary data from IDX, the analysis revealed that tax planning significantly affects earnings management (significance level: 0.008), confirming the first hypothesis. Furthermore, the findings indicate that firm value positively moderates the relationship between tax planning and earnings management (significance level: 0.000), thus supporting the second hypothesis. Novelty: This study bridges the gap between tax planning, earnings management, and the moderating effects of firm value in a developing economy. Implications: The study highlights the importance of strategic tax planning for manufacturing firms to improve earnings management, emphasizing the need for firm value consideration in tax-related decision-making.

Highlights:

Tax planning significantly impacts earnings management in manufacturing firms.
Firm value moderates the relationship between tax planning and earnings management.
Utilizes quantitative research with secondary data from IDX website.

Keywords: tax planning, earnings management, firm value, manufacturing companies, Indonesia Stock Exchange

Environmental Factors and Trust in Taxpayer Compliance Among MSMEs

Fitri Dwi Aliyah — 2024-10-25

Background: Taxpayer compliance is crucial for timely tax reporting, with e-Filling provided by the Directorate General of Taxes (DJP) facilitating this process. Specific Background: Trust in government and environmental factors are believed to influence compliance. Knowledge Gap: However, there is limited empirical evidence regarding their interactions, especially the environment's moderating role. Aims: This study investigates the effects of e-Filling implementation and government trust on taxpayer compliance, focusing on environmental moderation. Results: Analyzing a population of boarding house owners with at least ten rooms, results show that both e-Filling and government trust positively affect compliance, while the environment moderates the relationship between e-Filling and compliance but not the effect of government trust. Novelty: This research offers new insights into the interplay between digital tax reporting and environmental factors. Implications: Findings suggest that while technology enhances compliance, the environmental context may also significantly impact taxpayer behavior, indicating a need for tailored compliance strategies.

Highlights :

E-Filling positively impacts taxpayer compliance.
Government trust significantly influences compliance levels.
Environmental factors moderate the relationship between e-Filling and compliance.

Keywords: Taxpayer, Compliance, E-Filling, Trust, Environment

Career Pursuit in Taxation Driven by Education and Motivation Factors

Dina Noviyanti — 2024-10-25

Background: The complexity of taxation necessitates highly skilled professionals. Specific Background: Despite demand, factors influencing students' interest in taxation careers are underexplored. Knowledge Gap: Previous studies have not adequately examined the combined effects of educational costs, social motivation, career motivation, and tax knowledge on career choices in taxation. Aims: This research investigates how these factors impact the intention to pursue a tax brevet. Results: Using quantitative analysis and Partial Least Squares (PLS) on a sample from Muhammadiyah University of Sidoarjo, the findings indicate that educational costs, social motivation, career motivation, and tax knowledge significantly influence students' interest in taxation careers, highlighting both direct and indirect relationships. Novelty: This study integrates various motivational factors affecting career aspirations in taxation. Implications: The results emphasize the need for tax certificate training programs to enhance accounting graduates' expertise, making iTax ibrevet training essential for aspiring accountants in the taxation field.

Highlights :

Significant influence of educational costs on career interest in taxation.
Integration of motivational factors impacts students' decisions in pursuing tax-related careers.
Importance of tax certificate training programs for enhancing accounting graduates' expertise.

Keywords: Taxation, Education Costs, Motivation, Tax Knowledge, Career Aspirations

Tax Compliance Among Individual Taxpayers in the Digital Era

Nurul Hidayatul Avida — 2024-10-25

Background: Tax compliance is vital for effective revenue collection and economic stability. Specific Background: This study explores the roles of e-filing and taxpayer knowledge in influencing compliance, highlighting tax socialization as a moderating variable. Knowledge Gap: Limited research has examined how modernization, digital tools, taxpayer knowledge, and socialization interact to shape compliance behaviors. Aims: The research investigates the impact of modernizing tax administration, e-filing implementation, and taxpayer knowledge on compliance, with tax socialization as a moderator. Results: Analysis of primary data from individual taxpayers reveals that modernization, e-filing, and tax knowledge significantly enhance compliance. Additionally, tax socialization strengthens the relationships among modernization, e-filing, and compliance, as well as between tax knowledge and compliance. Novelty: This study underscores the importance of tax socialization in improving compliance through technological advancements and taxpayer education. Implications: Findings suggest that policymakers should focus on modernizing tax administration and enhancing socialization efforts to foster better taxpayer compliance.

Highlights :

Modernization of tax administration significantly boosts taxpayer compliance.
E-filing implementation enhances compliance levels among taxpayers.
Tax socialization effectively strengthens the relationship between various compliance factors.

Keywords: Tax Compliance, E-Filing,Tax Knowledge, Socialization, Modernization

Optimizing Career Woman's Financial Management Through Monthly Budget and Fintech

Uswatun Hasanah — 2024-10-01

General Background: The financial management landscape for career women has evolved significantly in the digital era, particularly with the rise of financial technology (fintech). Specific Background: The integration of fintech facilitates budgeting and expense tracking, allowing career women to manage their finances more effectively. However, while fintech offers convenience, it may also contribute to impulsive spending behavior due to easy access to funds. Knowledge Gap: Existing literature lacks a comprehensive understanding of how career women utilize fintech for financial management and the implications of this technology on their budgeting practices. Aims: This study aims to explore the financial management strategies employed by career women in the digital era, focusing on budgeting, the application of accounting in household finances, and the impacts of fintech on their financial behaviors. Results: Career women effectively manage their finances through monthly budgets, reducing stress and achieving financial goals, but the convenience of fintech can increase wasteful expenditure. Novelty: This research contributes new insights into the intersection of career women's financial management, accounting practices, and fintech, addressing a critical gap in the literature. Implications: The study emphasizes the need for financial education for career women, emphasizing balanced practices to maximize fintech benefits and reduce impulsive spending, promoting financial stability and empowerment.

Highlights:

Budgeting aids career women in spending control and goal achievement.
Fintech simplifies transactions, improving financial management efficiency.
Ease of use may lead to impulsive spending behavior.

Keywords: financial management, career women, fintech, budgeting, digital era

Non-Cash Systems Improving Transparency in Village Financial Management

Hadi Istanto — 2024-10-07

The specific background of this study revolves around the implementation of a non-cash transaction program in Randegan Village in collaboration with BPR Delta Artha to enhance financial management through SISKEUDES. A knowledge gap exists in understanding the effectiveness of non-cash systems in improving transparency and accountability in village financial management. This research aims to describe and analyze the implementation of the non-cash system within the SISKEUDES application in Randegan Village, Sidoarjo Regency. Utilizing a qualitative, descriptive approach, data collection involved interviews, observation, and documentation. The results indicate that vertical and horizontal communication is effective, facilities for operating SISKEUDES and non-cash applications are adequate, employee disposition toward policy implementation is positive, and bureaucratic cooperation is strong. The novelty of this study lies in its exploration of the interplay between communication, resource management, and bureaucratic structure in implementing a non-cash system for village financial management. The implications suggest that effective implementation of non-cash systems in village financial management can enhance transparency, accountability, and overall governance.

Highlights:

Effective Communication: Ensures smooth implementation of the non-cash system.
Adequate Resources: Proper facilities and skilled staff support SISKEUDES' operation.
Strong Bureaucratic Cooperation: Enhances the efficiency and transparency of financial management.

Keywords: Non-Cash System, SISKEUDES, Village Finance, Management, Transparency

Environmental Management Strategies for Cost-Effective Waste Management in Hospitals

Gishelia Anastasya Mujiawati — 2024-10-07

General background: Waste management in hospitals is crucial due to its environmental impact. Specific background: RSU Al Islam HM Mawardi Krian struggles with waste management while adhering to PSAP No. 1 of 2010 and maintaining efficiency. Knowledge gap: Limited research exists on applying environmental management accounting and operational strategies for hospital waste management in line with accounting standards. Aims: This study analyzes the impact of environmental management accounting and strategies on waste management costs at RSU Al Islam HM Mawardi Krian, assessing compliance with PSAP standards. Results: The hospital has implemented processes of identification, recognition, measurement, recording, presentation, and disclosure per PSAP No. 1 of 2010, managing waste effectively and incurring environmental costs. Novelty: Offers insights into aligning hospital environmental cost management with government standards. Implications: Structured environmental accounting and strategies can enhance waste management, improve hospital reputation, ensure regulatory compliance, and potentially increase revenue.

Highlights:

RSU Al Islam HM Mawardi complies with PSAP No. 1 of 2010 in managing waste costs.
Proper environmental accounting improves transparency and operational efficiency.
Structured strategies can boost hospital reputation and revenue.

Keywords: Environmental Management Accounting, Operational Strategies, Waste Management Costs, Hospital Compliance

Profitability and Earnings Persistence Drive Earnings Management in Manufacturing Firms

Muhamad Alif Aulia Rochman — 2024-10-03

General Background: Earnings management significantly impacts stakeholders' decisions based on reported profits. Specific Background: This study examines the effects of profitability, accounting conservatism, liquidity, and earnings persistence on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Knowledge Gap: Previous research shows inconsistent findings, particularly regarding accounting conservatism and liquidity's effects, highlighting a need for further investigation. Aims: This research aims to clarify these influences within the Indonesian manufacturing sector. Results: Using quantitative analysis of 135 firms, findings reveal that profitability and earnings persistence positively affect earnings management, while liquidity negatively impacts it. Accounting conservatism does not significantly influence earnings management. Novelty: This study incorporates earnings persistence as a critical factor, contributing to existing literature. Implications: The results suggest investors should exercise caution in their decisions due to potential financial reporting manipulation and emphasize the need for improved transparency in financial reporting practices.

Highlights:

Profitability and earnings persistence positively influence earnings management, indicating a tendency for managers to adjust earnings when profits are high.
Liquidity shows a significant negative effect on earnings management, suggesting that firms with better liquidity are less likely to engage in earnings manipulation.
Accounting conservatism does not significantly impact earnings management practices, highlighting a potential gap in the application of conservative accounting principles.

Keywords: Earnings Management, Profit Persistence, Accounting Conservatism, Liquidity, Earnings Persistence

Accountability of Village Fund Management with the Village Financial System Application

Nazilah Indu Maharani — 2024-10-03

The general background village fund management has become an essential aspect of local governance, ensuring transparency and accountability in rural development. Specific background the use of accounting systems in village fund management is regulated by government policies, including the application of financial system software to streamline reporting and accountability processes. Knowledge gap however, there is limited research that evaluates the effectiveness of these systems at the village level, particularly in terms of their transparency and participatory mechanisms. Aims this research aims to analyze the implementation of the accounting system in village fund management, focusing on its transparency, accountability, and public participation. Results the findings reveal that the village fund management in Ngampelsari Village is conducted transparently, with clear accountability from the planning stage to reporting and evaluation. Novelty this research provides new insights into how the adoption of the Siskeudes application enhances the transparency and accountability of village fund management, which has not been extensively explored in previous studies. Implications the results suggest that the village government should continue updating and refining the system to maintain public trust and ensure effective fund management, while future research should expand the scope to include multiple villages for comparative analysis.

Highlights:

Transparent accounting improves village fund management efficiency.
The Siskeudes application enhances financial reporting accuracy.
Public participation is vital for accountable village governance.

Keywords: Governance, Management, Transparency, Accountability, Siskeudes

Web-Based System Enhances Extracurricular Management Efficiency in Educational Institutions

Fahri Fauzi Hidayat — 2024-10-01

Background: The advancement of information technology has significantly influenced educational management, particularly in managing extracurricular activities within schools. Specific Background: Traditional methods of managing these activities often lead to time-consuming processes and ineffective communication, highlighting the need for a more efficient system. Knowledge Gap: While various management systems exist, few specifically address the challenges faced in managing extracurricular activities effectively and transparently. Aims: This research aims to develop and implement a web-based Extracurricular Management Information System (SIMAK) to enhance efficiency and transparency in managing extracurricular activities. Results: Utilizing Agile methodology with the Scrum model and the Laravel framework, the study successfully developed the SIMAK application, which supports activity registration, schedule management, attendance tracking, and student assessments. The implementation of SIMAK resulted in improved administrative efficiency, streamlined processes, and increased transparency in information access for administrators, coaches, and students. Novelty: This study presents a unique approach to extracurricular management by leveraging modern technology and methodologies to address existing inefficiencies in educational settings. Implications: The findings suggest that the SIMAK application not only enhances the management of extracurricular activities but also encourages greater student participation and provides schools with better data for decision-making. Overall, the application significantly contributes to optimizing students' educational experiences outside the classroom, promoting a more organized and transparent approach to extracurricular management.

Highlights:

Efficiency: Streamlines registration and scheduling processes for extracurricular activities.
Transparency: Improves information access for all users involved.
Engagement: Increases student participation in extracurricular activities.

Keywords: Extracurricular Management, Information System, Agile Methodology, Transparency, Education Technology

Evaluation of the Management Policy of BOS Funds in Elementary Schools

Mahdarizky Muhammad Nurisnain — 2024-10-04

General background however, the effective management of these funds remains a significant challenge, particularly in certain regions. Specific background this study focuses on evaluating the management policy of BOS funds at an elementary school, highlighting the need for systematic assessment criteria that align with established standards. Knowledge gap despite the existence of frameworks for evaluating fund management, there is limited research on their practical application in specific educational contexts. The aim is to analyze the BOS fund management by employing evaluation indicators based on Wirawan's framework, which includes input, process, output, and impact assessments. The results reveal that while the school’s facilities and infrastructure are generally in good condition, delays in fund distribution have adversely affected maintenance efforts. Key factors influencing successful fund management include meticulous planning, effective coordination, and accurate reporting. Furthermore, the study finds that BOS funds significantly reduce operational costs, benefiting both educators and students. Novelty this research contributes novel insights into the evaluation process of educational funding, illustrating how structured assessments can improve management practices. The implications of this study suggest that better fund management can lead to enhanced educational outcomes and resource allocation, ultimately fostering an environment conducive to learning.

Highlights:

Evaluation of BOS fund management enhances accountability and resource allocation.
Delays in fund distribution impact maintenance of school facilities.
Structured assessments improve educational outcomes and support effective learning environments.

Keywords: BOS , Educational Management, Evaluation, Operational Costs, Infrastructure

Learning Interest and Spiritual Intelligence in Sharia Accounting Learning Outcomes

Ambar Dioventa — 2024-10-25

Background: Educational factors such as learning interest and spiritual intelligence are vital for academic performance. Specific Background: Understanding their impact within sharia accounting courses is crucial for improving student outcomes. Knowledge Gap: Few studies have examined the interplay of learning interest, spiritual intelligence, and motivation in this specific context. Aims: This research investigates the relationships among these factors and their effects on learning outcomes in sharia accounting courses. Results: A quantitative analysis involving 152 undergraduate accounting students revealed that both learning interest and spiritual intelligence positively influence learning outcomes. Furthermore, motivation moderates these relationships effectively. Novelty: This study offers new insights into how psychological factors interact to affect student performance in sharia accounting. Implications: Findings indicate that enhancing learning interest and spiritual intelligence can improve educational outcomes, with motivation as a critical moderator, thus guiding educators in developing effective teaching strategies.

Highlights :

Learning interest significantly enhances academic performance in sharia accounting.
Spiritual intelligence contributes positively to learning outcomes in the course.
Motivation serves as a crucial moderator between learning factors and student success.

Keywords: Learning Interest, Spiritual Intelligence, Learning Outcomes, Motivation, Sharia Accounting

Environmental Cost Disclosure and Financial Performance of Oil and Gas Firms

Fred Itotaziba Sunday — 2024-10-09

General Background: The relationship between environmental cost disclosure and financial performance is essential in environmentally impactful sectors like oil and gas. Specific Background: This study focuses on listed oil and gas firms in Nigeria, examining health and safety costs and waste management costs as predictors of return on assets (ROA). Knowledge Gap: Existing research shows inconsistent findings on the effects of environmental disclosures on financial performance, necessitating further investigation. Aims: This study aims to clarify the impact of environmental cost disclosures on financial performance, particularly through health and safety and waste management costs. Results: Using ex-post-facto research design and secondary data analysis, the findings reveal a significant positive relationship between environmental cost disclosures and financial performance, highlighting the importance of these costs on ROA. Novelty: By applying legitimacy theory and focusing on specific environmental costs, this research fills a gap in Nigerian literature. Implications: The study recommends enhanced environmental policies for oil and gas firms, promoting accountability and aligning financial performance with ecological responsibilities.

Highlights:

Significant positive relationship exists between environmental cost disclosures and financial performance (ROA) in Nigerian oil and gas firms.
Health and safety costs and waste management costs are critical predictors of financial performance.
The study emphasizes the need for enhanced environmental policies and corporate accountability in the oil and gas sector.

Keywords: Health, Safety Cost, Waste Management Cost, ROA

Analysis of the Effect of Corporate Social Responsibility on Company Management Performance

Mahira Ilmi Zakiah — 2024-10-03

General Background: Corporate Social Responsibility (CSR) significantly influences company performance in today’s business environment. Specific Background: Inconsistent findings exist regarding CSR's impact on management performance, particularly in Indonesia’s state-owned enterprises (BUMN). Knowledge Gap: This study addresses this gap by examining the effects of environmentally and socially oriented CSR on the management performance of BUMN companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Aims: The study aims to empirically assess how CSR influences management performance using quantitative data from annual reports. Results: The findings reveal that both environmentally and socially oriented CSR positively impact management performance, with implications for financial outcomes. Novelty: This research offers new insights into the relationship between CSR initiatives and firm performance. Implications: The results provide valuable information for investors and corporate managers, highlighting the necessity of effective CSR strategies to enhance operational performance and build investor confidence.

Highlights:

Positive Impact: Both environmentally and socially oriented CSR significantly enhance management performance in BUMN companies.
Investment Insights: Effective CSR strategies are essential for building investor confidence and improving financial outcomes.
Research Contribution: This study fills the knowledge gap by empirically linking CSR initiatives to firm performance in Indonesia.

Keywords: Corporate Social Responsibility, Management Performance, State-Owned Enterprises, Indonesia Stock Exchange, Financial Outcomes

Community Engagement in BUMDes PUJA BERSINAR Management Practices

Sulihan Sulihan — 2024-10-04

Background: This study explores the critical role of village-owned enterprises (BUMDes) in improving community welfare through effective management. Specific Background: It focuses on the management of BUMDes Puja Bersinar and the challenges it encounters. Knowledge Gap: There is limited understanding of the practical implementation of oversight frameworks in BUMDes, particularly regarding community involvement and transparency. Aims: The study aims to analyze the management practices and barriers of BUMDes Puja Bersinar. Results: Findings reveal that while oversight mechanisms exist, challenges such as insufficient internal audits and limited community engagement hinder effective management. Novelty: This research provides new insights into the operational dynamics of BUMDes, emphasizing the need for better participatory practices. Implications: Enhancing financial report transparency and establishing community feedback forums could significantly improve BUMDes management and promote sustainable community welfare outcomes.

Highlights :

Effective management of BUMDes is crucial for community welfare improvement.
Challenges include inadequate internal audits and limited community participation.
Enhancing transparency and feedback mechanisms can lead to better operational outcomes.

Keywords: BUMDes, community welfare, management practices, transparency, oversight

Waste Management Strategies by the Village Government

Ruri Achmadi — 2024-10-03

The general background waste management is a critical issue for sustainable community development, particularly in rural areas where resources are often constrained. Specific background in Wedoroklurak Village, effective waste management practices have become increasingly necessary due to rising waste production and its environmental impacts. Knowledge Gap: Although there is considerable literature on community-based waste management, there is limited research examining the specific roles of village governments in facilitating effective waste management strategies. Aims this study to analyze the roles of the village government in waste management, particularly its functions as a facilitator, mobilizer, and regulator. Results: The research findings reveal that the village government has successfully served as a facilitator by providing essential infrastructure, such as waste disposal facilities and educational resources for residents. Moreover, it has acted as a mobilizer by encouraging community participation through training programs. However, the government’s regulatory role has been inadequate, primarily relying on informal agreements rather than formal regulations. Novelty this study contributes valuable insights into the governance of waste management in rural contexts, emphasizing the need for more robust regulatory frameworks. Implications the findings suggest that strengthening regulatory measures can significantly improve waste management practices and promote sustainable environmental health in rural communities.

Highlights:

The government facilitates waste management through resource provision.
Community education and training are essential for environmental awareness.
Regulatory measures are needed for effective waste management practices.

Keywords: Waste Management, Government, Community, Facilitator, Mobilizer

Assessment of Waste Management Program Implementation in a Local Community

Atam Yudha Suwito — 2024-10-03

The general background this research focuses on the implementation of the Integrated Waste Management Program (TPST) to address waste management issues at the village level. Specific background includes the lack of understanding regarding the effectiveness of existing waste management programs, which often do not run optimally. Knowledge gap this drives further research to evaluate these programs. Aims of this research is to describe and analyze the implementation of the TPST waste management program and assess the indicators that influence its success. Results of the research show that the implementation of this program is considered quite good with the indicators of communication, resources, disposition, and bureaucratic structure having been met. Novelty of this research lies in the application of implementation theory by George Edward III in the context of waste management in villages, providing new insights into the factors that influence program effectiveness. Implications of this research suggest that village governments conduct ongoing evaluations and improvements to facilities and infrastructure to enhance the quality of waste management and produce organic fertilizer, thereby reducing the amount of residue generated.

Highlights:

Implementation assessed through indicators: communication, resources, disposition, and bureaucratic structure.
Ongoing evaluations are essential for enhancing waste management effectiveness.
Recommendations include improving facilities to produce organic fertilizer and reduce waste residue.

Keywords: Waste Management, Integrated Program, Implementation, Community Engagement, Resource Allocation

Community Participation in Flood Disaster Management

Makhfud — 2024-10-03

General background disaster management requires active community participation to reduce disaster risks. Specific background this study focuses on community participation in flood disaster management in Balonggabus Village, Candi. Knowledge Gap Although many studies discuss community participation in disaster management, research examining local context and specific community participation is still limited. Aims this research to analyze the role and participation of the community in flood disaster management. Results show active participation from the community in cleaning drainage and awareness to engage in disaster management efforts. The community actively participates from the planning stage to the evaluation of disaster management programs. Novelty this study highlights the importance of involving various actors, including the government and the community, in disaster management and strengthens the concept of participation in the local context. Implications these findings can serve as a reference for government policies and related organizations to enhance disaster management programs by more effectively involving the community in the decision-making process.

Highlights:

Community awareness and participation are crucial for effective flood management.
Collaboration between government and community enhances disaster preparedness and response.
Research emphasizes the importance of local context in disaster management strategies.

Keywords: Participation, Disaster, Management, Community, Research

Legal Framework and Issues in Hazardous Waste Management

Fajar Nur Setiadi — 2024-10-04

Background: Environmental protection is crucial for preventing pollution and maintaining balance. Specific background: Hazardous waste (B3) significantly contributes to pollution, especially when mismanaged. Knowledge gap: Despite existing laws like Law No. 32/2009 on Environmental Protection, enforcement remains a challenge. Aims: This study analyzes B3 waste management under Indonesian regulations and assesses local programs and infrastructure developments. Results: While regulations and programs are in place, such as B3 handling policies and a new waste processing plant, poor compliance hampers effectiveness. Novelty: The study highlights evolving local strategies for improving B3 management. Implications: Stronger enforcement and integrated solutions are key to reducing environmental risks and achieving sustainability.

Highlights :

Local strategies are evolving to improve B3 waste management.
Compliance with environmental regulations remains a significant issue.
Technological solutions like waste incineration offer promising improvements.

Keywords: Environmental protection, hazardous waste, B3 management, regulatory enforcement, sustainability

Strategies for Household Waste Management in Winong Village Waste Bank

Rifqi Ridlo Phahlevy — 2024-10-04

Background: Legal frameworks are vital for guiding village autonomy and waste management practices. Specific Background: In Indonesia, laws such as Law No. 6/2014 and Law No. 18/2008 regulate these areas but face implementation challenges. Knowledge Gap: There is a lack of integration between community perspectives and local governance practices. Aims: This study analyzes the legal foundations of waste management in rural settings and assesses practical implementation through stakeholder input. Results: Using a normative legal approach alongside Focus Group Discussions with various stakeholders, the research identifies gaps in the application of waste management laws and emphasizes the need for tailored legal recommendations. Novelty: By merging legal analysis with empirical insights, the study provides a comprehensive view of waste management in rural contexts. Implications: Findings highlight the necessity for adapting legal frameworks to local systems and engaging communities, offering practical solutions for rural waste management that contribute to environmental governance.

Highlights :

Legal Foundations: Examines laws governing waste management and village autonomy.
Stakeholder Input: Utilizes Focus Group Discussions to gather community perspectives.
Contextual Adaptation: Emphasizes the need for tailored legal solutions for effective implementation.

Keywords: legal frameworks, waste management, village governance, community engagement, empirical analysis

Company Characteristics, Profitability, and Financial Performance Through Corporate Social Responsibility

Priyanka Anisa Hanis — 2024-10-25

Background: Financial performance is vital for assessing a company's sustainability, influenced by various internal factors. Specific Background: Although Corporate Social Responsibility (CSR) is recognized as significant, its mediating role between company characteristics and profitability on financial performance remains underexplored. Knowledge Gap: Existing studies inadequately address CSR's interaction with these variables in manufacturing contexts. Aims: This research investigates CSR's mediating capacity in the relationship between company characteristics (size, leverage, board composition) and profitability on financial performance. Results: Employing quantitative methods and purposive sampling, findings show that company size, board of commissioners, and profitability do not significantly affect financial performance, while leverage and CSR do. Additionally, profitability positively influences CSR, but other characteristics do not. CSR mediates the relationship between profitability and financial performance but not the others. Novelty: This study enhances understanding of CSR's mediating role, focusing on specific company characteristics and profitability. Implications: The results highlight the importance of CSR initiatives for improving financial performance, offering valuable insights for corporate managers and policymakers.

Highlights :

CSR mediates profitability's relationship with financial performance.
Company size and board composition do not impact financial performance.
Leverage significantly affects financial performance and CSR.

Keywords: Corporate Social Responsibility, Financial Performance, Profitability, Company Characteristics, Leverage

Innovative Practices in Waste Bank Management at Citra Sentosa Mandiri

Nada Fikryanita — 2024-09-27

Waste management has become a critical issue in urban communities, necessitating innovative approaches for effective implementation. In Citra Sentosa Mandiri Housing, a waste bank initiative led by community leaders Mr. Agus Irwanto and Mr. Yanto exemplifies a successful model for fostering community engagement in waste management. Despite the growing interest in community-based waste management, there is limited understanding of the role of group communication in facilitating the diffusion of innovation within such contexts. This study aims to analyze communication strategies employed by waste bank activists to disseminate information and assess community adoption and participation in the waste bank program. Utilizing a descriptive qualitative research method and Miles and Huberman's interactive model for data analysis, findings reveal that effective group communication significantly enhances community participation and supports the adoption of waste management innovations. This research contributes to the literature by highlighting the crucial role of communication in transforming community perceptions of waste. The study underscores the importance of structured communication strategies in promoting sustainable waste management practices, providing insights for policymakers and community leaders seeking to implement similar initiatives in other urban settings.

Highlights:

Effective communication strategies enhance community engagement in waste management.
Community leaders play a crucial role in driving waste bank initiatives.
Structured communication transforms perceptions of waste within the community.

Keywords: Waste Management, Group Communication, Innovation Diffusion, Community Participation, Sustainable Practices

Optimizing Science Laboratory Management for Enhanced Student Learning Outcomes

Nur Efendi — 2024-10-04

Background: Laboratory management is vital for improving science education, yet many institutions struggle to optimize these resources. Specific Background: Effective management enhances student interest and practical skills in natural sciences, but inadequate management leads to underutilization of laboratory facilities, negatively impacting learning experiences. Knowledge Gap: While the importance of laboratory management is acknowledged, studies on specific practices and their effects on student engagement in natural science remain limited. Aims: This study explores management practices in a natural science laboratory and their implications for educational outcomes. Results: Findings reveal that planning, organization, implementation, supervision, and evaluation are poorly executed, resulting in incomplete documentation and minimal follow-up. Although practical activities spark student interest, systemic issues hinder their effectiveness. Novelty: The research provides new insights into the operational challenges of laboratory management in a specific educational context. Implications: Enhanced management strategies are necessary to improve resource allocation and laboratory utilization, fostering student engagement and skill development in natural sciences.

Highlights :

Critical Role: Effective laboratory management enhances student interest and practical skills in science education.
Systemic Issues: Inadequate management practices lead to underutilization of laboratory resources, negatively impacting learning experiences.
Need for Improvement: Enhanced strategies are essential for optimizing resource allocation and fostering student engagement in natural sciences.

Keywords: laboratory management, science education, student engagement, practical skills, educational outcomes