Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha

THE EFFECT OF FINANCIAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: STUDY OF INDONESIA’S MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

2024-01-31T04:49:32+00:00

This research relied on an abundant phenomenon of the CSR disclosure on companies’ annual reports in the manufacturing sector since the CSR concept was more on the business organization agenda due to its ability to increase the competitiveness of a firm, especially in the manufacturing sector as one of the major sectors which dominate the business environment in Indonesia. This research aimed to examine the effect of financial performance on corporate social responsibility disclosure by conducting a quantitative study of Indonesia’s manufacturing companies listed on the Indonesia Stock Exchange in the year 2017-2019. This issue attracted the researcher to deeply examine the relationship between the companies’ financial performance and CSR disclosure in their annual reports by considering their financial performance measurement, including the company’s profitability (Return on Equity), Leverage (Debt to Assets), and Firm Size. To examine those measurements, this research also adopted the General Reporting Initiative (GRI) based on the checklist of Corporate Social Responsibility disclosure items that companies had disclosed in their annual report. In this research, data were collected by obtaining the 146 companies’ annual reports for 2017-2019 of all manufacturing companies listed in the Indonesia Stock Exchange via the website www.idx.co.id and analyzing the annual report to determine the suitable companies and all the data regarding the characteristics of the purposive sampling method. Thirty manufacturing companies that fulfilled all the criteria were included as samples to obtain the data for this research. As a result, this research showed that all of the variables of company’s profitability (Return on Equity), Leverage (Debt to Assets), and Firm Size affected the Corporate Social Responsibility Disclosure.

GREEN HUMAN RESOURCE MANAGEMENT (GHRM) AND GREEN ENTREPRENEURSHIP (GE): A SIMPLE REVIEW

2024-01-31T05:51:44+00:00

Introduction/Main Objectives: This research is aimed to explore the publication related with Green Human Resource Management (GHRM) and Green Entrepreneurship (GE) in Scopus Database. Background Problems: Many previous studies have studied GHRM and GE, but most have studied them separately or in connection with various other concepts.. Novelty: The novelty of this paper explain about GHRM and GE use simple review. Research Methods: This research method uses SIMPLE, a systematic information for manuscript preparation and literature elaboration proposed by the researcher. Simple analysis is performed to obtain the results. Finding/Results: The results found that GHRM article 88, GE article 48 found, GHRM and GE article 1 found. Conclusion: GHRM positively affected GE. Future research is needed to find better results using SLR and bibliometric analysis.

ANALYSIS OF BASIC FACTORS AFFECTING STOCK RETURNS OF PROPERTY AND REAL ESTATE COMPANIES IN THE INDONESIAN STOCK MARKET

2024-01-31T06:01:17+00:00

This study aims to determine the effect of fundamental factors, namely the Debt to Equity Ratio (DER) and Total Asset Turn Over (TATO) on stock returns on the Indonesia Stock Exchange for the 2016-2020 period. The research design is a causality study. The population of this study uses property and real estate companies that have been and are still listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique was purposive sampling and a sample of 15 companies was obtained. Methods of data collection using documentation techniques. Research data were analyzed using multiple linear regression. Based on the results of data analysis using the partial test (t- test) the Debt to Equity Ratio variable has no effect on stock returns with a significance value of the DER variable that is equal to 0.484 which is greater than 0.05. DER has a negative relationship with returns. The higher the DER ratio, the lower the return generated by the company. Total Asset Turn Over has a positive effect on stock returns with a significance value of the TATO variable which is 0.014 which is smaller than 0.05. The ability of the independent variables in this study to affect the dependent variable by 6.4%, while the remaining 93.6% is explained by variables other than the independent variables in the study.

INFLUENCE OF PERCEPTION OF EASE, SERVICE FEATURES AND TRUST ON THE CUSTOMERS SATISFACTION LEVEL THE BNI DigiCS MACHINE USERS

2024-01-31T06:34:36+00:00

This study aims to determine the effect of perceived convenience, service features and trust affecting individually and simultaneously on the level of customer satisfaction of users of the BNI Digital Customer Service or BNI DigiCS machine at Bank BNI Wonosobo branch office. This research was conducted using quantitative methods, data processing was carried out using the SPSS version 26 application. The population is customers and prospective customers of Bank BNI KC Wonosobo. This research sampling technique uses non probability sampling techniques. This study used a sample of 96 people. This study uses multiple linear regression analysis methods as a data analysis method. The results of this study indicate that based on the test of the coefficient of determination (R2), it can be seen that the value of the coefficient of determination (R2) is 0.345, which means that 34.5% of the level of customer satisfaction using BNI DigiCS machine services at Bank BNI KC Wonosobo (Y) is jointly influenced by perceived convenience (X1), service features (X2), and trust (X3), while the remaining 65.5% is influenced by other factors not included in this study.

GREEN ECONOMY: OPPORTUNITIES AND CHALLENGES IN SOUTH EAST ASIA

2024-01-31T06:43:38+00:00

This paper aims to explain the concept of a green economy, developments, opportunities, and challenges faced by Southeast Asian countries with implementing a green economy. The data used in this research is secondary data obtained from various sources, including the United Nations Environment Program (UNEP), OECD, BAPPENAS, and other sources. The analytical method used is a qualitative descriptive method. The results show that ASEAN countries have enormous opportunities because SEA has favorable demographics and a rapidly growing middle class. 380M residents (~60% of the total population) are under 35. Above-average growth of 4% annual nominal GDP growth over the past decade. Each country has unique advantages and roles to play in the global economy. And the World's 11th largest car manufacturer, with the potential to become an Electric Vehicle (EV). Facing challenges in terms of making decarbonization in terms of dependence on fossil fuels, conditions as a developing country, efforts to balance decarbonization and growth as an island country facing connectivity constraints, the large number of workers working in the fossil fuel sector, and resource imbalances that can be renewed. Recommended actions: Build capacity for better enforcement of existing conservation policies, Incentivize the restoration/protection of forestlands vs. new land clearing for plantations, and Incentivize mangrove and peatland restoration/protection at scale. As an island country, efforts to balance decarbonization and growth face connectivity constraints, the large number of workers working in the fossil fuel sector, and inequality in renewable resources. Recommended actions: Build capacity for better enforcement of existing conservation policies, Incentivize the restoration/protection of forestlands vs. new land clearing for plantations, and Incentivize mangrove and peatland restoration/protection at scale. As an island country, efforts to balance decarbonization and growth face connectivity constraints, the large number of workers working in the fossil fuel sector, and inequality in renewable resources. Recommended actions: Build capacity for better enforcement of existing conservation policies, Incentivize the restoration/protection of forestlands vs. new land clearing for plantations, and Incentivize mangrove and peatland restoration/protection at scale. Incentivize the restoration/protection of forestlands vs. new land clearing for plantations—Incentivize mangrove and peatland restoration/protection at scale. Incentivize the restoration/protection of forestlands vs. new land clearing for plantations—Incentivize mangrove and peatland restoration/protection at scale.

THE INFLUENCE OF WORK ENVIRONMENT AND ORGANIZATIONAL CULTURE ON EMPLOYEES' JOB SATISFACTION AT PT BUSANA REMAJA AGRACIPTA YOGYAKARTA

2024-01-31T06:48:18+00:00

Abstract

This research is based on the problem of a work environment that is not conducive due to hot air temperatures and an unfavorable working atmosphere and there are unfavorable attitudes and ethics of some employees which affect the level of employee job satisfaction. The purpose of this research is to explain the effect of work environment and organizational culture on employee job satisfaction and to show the most influential variables on employee job satisfaction at PT Busana Remaja Agracipta Yogyakata. In this study the sample was calculated using the Slovin formula. The sample in this study were employees of PT Busana Remaja Agracipta Yogyakarta with a total of 50 respondents. The analytical method uses multiple linear regression analysis with the help of the SPSS version 22 program. This research uses quantitative methods. The results showed that the work environment has an effect on employee job satisfaction, organizational culture has no effect on employee job satisfaction, and simultaneously work environment and organizational culture have an effect on employee job satisfaction at PT Busana Remaja Agracipta Yogyakarta. The results showed that the most dominant variable that influences job satisfaction is the work environment. Analysis of the coefficient of determination obtained is 0.461 which means the work environment and organizational culture have a significant effect on job satisfaction by 46.1 percent. While the remaining 53.9 percent is influenced by other variables not examined.

ANALYSIS OF THE INFLUENCE OF ROA, ROE, AND NPM ON STOCK PRICES IN THE BANKING FINANCIAL SECTOR IN 2019-2022

2024-01-31T06:58:07+00:00

This research was conducted to determine the effect of Return On Assets, Return On Equity and Net Profit Margins on stock prices in banking sector companies in 2019-2022. Profitability is the net result of various management policies and decisions. This ratio provides an overview of the level of effectiveness of company management. Profitability is often used to measure the efficiency of the use of capital in a company by comparing profits and capital used in operations. (Sawir: 2009). The population in this study are 7 banking sector companies in 2019-2022. The sampling technique uses a purposive sampling technique so that 7 companies in the banking sector are obtained. The research method used in this study is a quantitative research method. Data analysis techniques were carried out using classical assumption tests which included normality tests, linearity tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests. While hypothesis testing is done by multiple regression analysis. The results of this study are ROA, ROE and NPM partially have a significant effect on stock prices of banking sector company shares in 2019-2022 with a significant value of each ROA of 0.005 > 0.05, ROE of 0.00 > 0.05 and NPM of 0.001 > 0.05. Meanwhile, ROA, ROE and NPM simultaneously have a significant effect on the stock prices of banking sector companies in 2019-2022 with a significant value of 0.00 > 0.05.

ANALYSIS OF THE EFFECT OF PROFITABILITY AND SOLVENCY ON SHARE PRICES OF FOOD & BEVERAGES SECTOR COMPANIES ON THE BEI IN 2021-2022

2024-01-31T07:12:21+00:00

The purpose of this research is to find out whether Profitability and Solvency either partially or simultaneously have a significant effect on the stock prices of Food and Beverages companies listed on the IDX. The data analysis method used is the classical assumption test, multiple linear regression analysis and hypothesis testing. The data used in this study is secondary data, namely by collecting data on the financial reports of Food and Beverages companies in the form of financial reports compiled from 2021 to 2022 which are listed on the Indonesia Stock Exchange. The samples used in this study were 28 samples. The results of the partial t test show that the significance level is obtained from the independent variables, namely profitability of 0.000 and the value of t is 2.073. This shows that Profitability has a significant effect on stock prices. While the significance level of Solvency is 0.002 and the t value is -1.830. This shows that Solvability has no significant effect on stock prices.

VILLAGE HEAD IN PBB-P2 LITERACY

2024-01-31T07:25:18+00:00

This study examines village heads in PBB-P2 literacy in Pamekasan District. This study was conducted using a qualitative method with a phenomenological approach, the samples from this study were Village X and Village Y. Data analysis was carried out using transcendental phenomenology which focused on subjective awareness studies through in-depth interviews. The results of subjective in-depth interviews will be set forth in working papers or in the form of tables which include noema, noesis, epoche (bracketing), intentional analysis, and eidetic reduction. The results of the analysis show that there are differences in the collection method between Village X and Village Y, where in Village X it is carried out through the village treasurer, meaning that all PBB-P2 belonging to the Village X community is directly implemented by the village head. Whereas in Y Village it was carried out through the hamlet head as an officer appointed by the village head to collect PBB-P2 directly from the community, meaning that there was socialization and education regarding awareness of taxpayers in Y Village to pay taxes.

MEASURING THE EFFECT OF EMPLOYEE CLASS DISTINCTION AND ACCREDITATION RANK ON THE DESIRE TO CONTINUE STUDYING FOR MASTER OF MANAGEMENT STUDENTS IN YOGYAKARTA

2024-01-31T07:31:19+00:00

The decline in accreditation ranking 43 students or 62.3% still want to continue their studies while 26 students or 37.7% want to postpone continuing their studies. The p-value of significance in the Variables in the Equation table of the class group variable is 0.051> 0.05, meaning that partially the class group has no effect on the desire to continue their studies, as well as for the accreditation variable, significant at p-value 0.569> 0.05, meaning that the accreditation rating has no effect on students' desire to continue their studies.

THE EFFECT OF ROA, ROE, AND EPS ON SHARE PRICE IN THE RETAIL SUBSECTOR 2019 – 2022

2024-01-31T07:35:47+00:00

This study aims to determine the effect of Return On Assets (ROA), Return On Equity (ROE) and Earning Per Share (EPS) on stock prices. This research was conducted on retail industry companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used random sampling method and obtained 9 companies as research samples. Methods of data analysis using multiple regression analysis. The results of this study indicate that ROA and ROE partially have no significant effect on stock prices, but EPS partially has a significant effect on stock prices. However, ROA, ROE, and EPS simultaneously influence stock prices.

APPLICATION OF THUMB MANAGEMENT IN IMPROVING THE MARKETING PERFORMANCE OF DROPSHIPPERS

2024-01-31T07:56:22+00:00

The objective of this research is to investigate the implementation of dropshipper's thumb management in enhancing marketing performance. The research employed a qualitative methodology, focusing on dropshippers in Pamekasan Regency as the research subjects. The research findings on the implementation of online business management by dropshippers indicate that there is still room for improvement. The dropshippers have not fully concentrated on their online business endeavors, resulting in suboptimal outcomes in planning, organizing, directing, and controlling. However, they have managed to enhance their marketing performance by adopting an online business orientation, which involves innovation, risk-taking, and proactive actions. As a result, the sales volume of their products has been steadily increasing year after year. Moreover, they have successfully achieved customer growth in line with their objectives, leading to an increase in the profits generated from product sales.

THE STUDY OF IMPLEMENTION OF SHARF ACCOUNTING TREATMENT AT PT. MARKAZ SARRAF PAMEKASAN

2024-01-31T08:01:22+00:00

This study aims to analyze the potential application of sharf accounting for foreign currency exchange transactions conducted by PT. Markaz Sharraf Pamekasan as an entity that organizes non-bank foreign exchange business activities by using qualitative research. The results of the study show that the application of sharf accounting for foreign exchange transactions has the potential to be carried out, because it is supported by the availability of sufficient regulations, both from Bank Indonesia as a regulator, DSN-MUI as a fatwa institution, and IAI which issues accounting standards. In addition, the dynamics of foreign exchange transactions have met the exchange criteria required by the three institutions. The challenge that still exists is the availability of competent resources in applying these sharf accounting standards, because changing the standards will also change the financial statements that must be presented.

THE EFFECTIVENESS OF ELECTRONIC SYSTEM-BASED FINANCIAL REPORTING AT TAMPOJUNG PREGI HEALTH CENTRE IN PAMEKASAN DISTRICT

2024-01-31T08:05:50+00:00

This research aims to analyze the effectiveness of implementing the e-blud application system at the Tampojung Pregi Community Health Center, Waru sub-district, Pamekasan district. Effectiveness is defined as the level of program achievement compared to predetermined targets. using observational data collection methods and interviews with the head of the community health center and the section that handles financial reporting at the community health center. In this study, researchers used several benchmarks, namely program success, target success, satisfaction with the program, level of input output and overall goal achievement, in order to measure the level of effectiveness of implementing the e-blud application at the Tampojung Pregi Community Health Center. The results of the research show that the implementation of the application system e-blud at the Tampojung Pregi Community Health Center is very effective in helping with financial and non-financial work or reporting processes. Where the reporting process is easier because in the application there are several menus related to activities at the health center and the reporting process does not take long, and the reports produced are neat and precise. In implementing the e-blud application here, there are still several obstacles encountered, such as facilities and infrastructure as well as human resources, where to overcome this, the government has provided outreach and training regarding how the e-blud application works at health centers.

ANALYSIS OF THE EFFECT OF QUICK RATIO (QR), DEBT TO EQUITY RATIO (DER) AND RETURN ON EQUITY (ROE) ON STOCK PRICES IN FOOD AND BEVERAGE (F&B) COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) PERIOD (2021 - 2022)

2024-01-31T08:11:33+00:00

This study aims to examine the effect of the activity ratio (Quick Ratio), solvency ratio (Debt to Equity Ratio), and profitability ratio (Return On Equity) on stock prices in the good consumer sector listed on the Indonesian Stock Exchange (IDX) for the period 2021 - 2022. The population in this study were 36 food and beverage companies listed on the Indonesia Stock Exchange (IDX). The samples in this study were 27 companies with purposive random sampling. This research is a quantitative type using data analysis techniques is classical assumption test analysis techniques, multiple linear regression and the coefficient of determination. The results of this study are as follows: (1) Quick Ratio (QR) has no significant effect on stock prices in food and beverage companies listed on the Indonesia Stock Exchange for the period 2021 - 2022. (2) Debt to Equity Ratio (DER) has a significant effect on stock prices for food and beverage companies listed on the Indonesia Stock Exchange for the 2021 - 2022 period. (3) Return On Equity (ROE) has a significant effect on stock prices for food and beverage companies listed on the Indonesia Stock Exchange for the 2021 - 2022 period. (4) Quick Ratio (QR), Debt to Equity Ratio (DER), Return On Equity (ROE) have a positive simultaneous effect on stock prices listed on the Indonesia Stock Exchange for the 2021-2022 period.

THE INFLUENCE OF CURRENT RATIO AND ROA ON EPS IN INSURANCE COMPANIES LISTED ON THE IDX

2024-01-31T08:23:37+00:00

This study aims to determine how the influence of Current Ratio (CR) and Return On Assets (ROA) on Earnings Per Share (EPS) partially or simultaneously in Insurance companies listed on the IDX for the period 2017 – 2022. In this study using quantitative research methods and the type of data used is secondary data which is data from the financial statements of insurance sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2022. The population in this study are insurance companies on the Indonesia Stock Exchange (IDX), totaling 15 companies. In this study, the sample selection data for this study were determined by purposive sampling. So the companies sampled in this study totaled 9 insurance companies listed on the Indonesia Stock Exchange from 2017 to 2022. The results of this study indicate that the Variable Current Ratio (CR) has no significant effect on Earning Per Share (EPS) in insurance companies listed on IDX. So the hypothesis in this study can be accepted. The Return On Assets (ROA) variable partially has a significant effect on Earning Per Share (EPS) in insurance companies listed on the IDX. So the hypothesis in this study can be accepted.

ISLAMIC SPIRITUAL PERSPECTIVE: CHANGE MANAGEMENT FOR MICRO, SMALL AND MEDIUM ENTERPRISES

2024-02-01T07:18:27+00:00

Micro, Small, and Medium Enterprises (MSMEs) operating in Indonesia are confronted with significant challenges arising from the dynamic landscape, particularly in relation to technology advancements. Therefore, it is imperative for MSME players to implement Kubler-Ross change management. The employed research methodology entails the utilization of descriptive qualitative analysis. Based on empirical data, it is evident that certain actors within the MSME sector are currently experiencing states of ill-being, characterized by emotions such as shock, denial, frustration, and depression. In order to ensure their survival, players in the Micro, Small, and Medium Enterprises (MSMEs) have to undergo a transformation towards achieving well-being, namely through the process of integration, which necessitates the implementation of various strategies for change. However, considering the population of Indonesia, about 90 per cent of which is Muslim, change management in Islamic spiritual perspective is the most suitable to be utilized.

ISLAMIC SPIRITUAL PERSPECTIVE: MARKETING 4.0 STRATEGY FOR MICRO SMALL AND MEDIUM ENTERPRISES

2024-02-01T07:52:52+00:00

Micro, Small, and Medium Enterprises (MSMEs) have numerous vulnerabilities and challenges as a result of significant environmental fluctuations. In order to ensure their survival and profitability, it is imperative for Micro, Small, and Medium Enterprises (MSMEs) to adapt their business strategies. Based on preliminary findings, it is evident that marketing tactics have a crucial role in the success of micro, small, and medium enterprises (MSMEs). Hence, the objective of this research is to identify a proficient and successful marketing approach for Micro, Small, and Medium Enterprises (MSMEs) in the current context. The employed research methodology encompasses a comprehensive literature review coupled with a SWOT analysis. The study's results indicate that micro, small, and medium enterprises (MSMEs) encounter a greater number of weaknesses and obstacles compared to their strengths and opportunities. Furthermore, it is observed that MSMEs predominantly employ marketing strategies aligned with marketing 1.0 and marketing 2.0. Consequently, it is recommended that MSMEs adopt a marketing 4.0 strategy to address these challenges. Furthermore, it is advisable for Micro, Small, and Medium Enterprises (MSMEs) to adopt an Islamic Spiritual-based marketing 4.0 approach, considering that around 87.02 percent of Indonesia's population adheres to the Islamic faith.

BASIC CONCEPTS OF ACCOUNTING IN ISLAMIC PERSPECTIVE

2024-02-01T08:00:50+00:00

The current form of conventional accounting has been influenced and shaped by the prevailing value system present in Western civilization. Hence, it is indisputable that the conceptual framework employed as the foundation for formulating and advancing accounting rules exhibits a bias towards specific interest groups. Can the conceptual framework be used to accounting practices based on Sharia principles? This research posits that Islam possesses distinct values that diverge from the prevailing ideals that underpin the establishment and advancement of traditional accounting practices. Hence, it is imperative to critically evaluate the utilization of Western accounting in its current state. This paper presents a comprehensive examination of the conceptual framework of conventional accounting, while also discussing the conceptual framework of financial reporting from an Islamic standpoint. This discussion encompasses the notion of responsibility as it pertains to financial statements, the underlying objectives of financial statements, the qualitative attributes of information contained therein, and the constituent elements comprising financial statements. This composition is grounded in the use of logical reasoning derived from the primary source of Islamic jurisprudence, specifically the Qur'an.