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All Journal Research Trend in Technology and Management
Sri Zulaihati
State University of Jakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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The Influence of Capital Expenditure, Size and Leverage on the Financial Independence of Regency and City Governments in Java Island for the 2020-2023 period. Naurah Azzatia Zahirah; Sri Zulaihati; Dwi Kismayanti Respati
Research Trend in Technology and Management Vol. 3 No. 2 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i2.85

Abstract

This research examines how capital expenditures, government size, and leverage influence the financial independence of regencies and cities across Java Island from 2020 to 2023. Regional autonomy emphasizes the importance of independent and efficient financial management to support local development.While Java Island is classified as having a moderate to high level of fiscal independence overall, disparities still exist among its regencies and cities regarding their ability to manage and optimize local financial resources. This study uses a quantitative approach with secondary data obtained from the financial statements of 49 city and regency governments on Java Island, yielding 196 observations in total. The sample was selected using purposive sampling criteria, and the analysis was conducted using multiple linear regression with IBM SPSS software. The findings reveal that government size significantly and positively influences fiscal independence, while capital expenditure and leverage do not have significant individual effects. However, when analyzed collectively, all three variables have a statistically significant impact. These results imply that regions with langer economic and financial scales tend to have greater capacity to generate local revenue and achieve higher levels of financial independence.
The Effect of Debt Policy, Sales Growth, and Good Corporate Governance on Firm Value in Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange for the 2021–2023 Period Zahira Puteri Aisyah; Susi Indriani; Sri Zulaihati
Research Trend in Technology and Management Vol. 3 No. 2 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i2.86

Abstract

In this research, we examine non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) in the period 2021 to 2023 to observe the effect of debt policy, sales growth, and good corporate governance on company value. Good corporate governance is measured by the percentage of independent commissioners, sales growth, and debt policy as measured by the debt to equity ratio (DER) as independent variables. The dependent variable is the company value represented by the price to book value ratio (PBV). The method used is quantitative. Data were obtained from 76 companies selected based on certain criteria. The analysis was carried out using EViews software version 12 with multiple linear regression of panel data. The results of the study show that debt policy has a positive effect on the value of non-cyclical consumer companies. In addition, increased sales also significantly increase company value. However, good corporate governance does not have a significant impact on company value. Simultaneously, the value of non-cyclical consumer companies on the IDX in 2021 to 2023 is influenced by debt policy, sales growth, and good corporate governance.
The Influence of Academic Self-Efficacy, Academic Resilience, and Academic Self-Regulation on Learning Outcomes in Service, Trading, and Manufacturing Companies Accounting : (Case Study Of 11th-Grade Students Of The Accounting And Institutional Finance Program At A State Vocational School In Central Jakarta) Diva Surya Aprilia; Erika Takidah; Sri Zulaihati
Research Trend in Technology and Management Vol. 3 No. 2 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of academic self-efficacy, academic resilience, and academic self-regulation on students’ learning outcomes in the subject of Service, Trading, and Manufacturing Company Accounting. A quantitative survey method was applied to a sample of 140 11th-grade Accounting and Finance students from three vocational high schools in Central Jakarta, selected using proportional stratified random sampling. Data were collected through a closed-ended questionnaire and analyzed using multiple linear regression. The results show that academic self-efficacy, academic resilience, and academic self-regulation significantly and simultaneously affect students’ learning outcomes (F = 167.325; p < 0.001). Partially, all three variables also show a positive and significant effect. The coefficient of determination (R² = 78.7%) indicates that these internal psychological factors substantially influence academic performance. These findings highlight the importance of psychological development in enhancing academic achievement. It is recommended that teachers and schools provide more support in fostering students’ self-confidence, academic persistence, and learning regulation skills.
Co-Authors Diva Surya Aprilia Dwi Kismayanti Respati Erika Takidah Naurah Azzatia Zahirah Susi Indriani Zahira Puteri Aisyah