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The Influence of Green Banking on Corporate Value in Commercial Banks in Indonesia Fatmayanti, Fatmayanti; Waskito, Iman
East Asian Journal of Multidisciplinary Research Vol. 3 No. 5 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i5.9097

Abstract

The purpose of this study is to ascertain how Green Banking affects Corporate Value in Indonesian Commercial Banks. This study employs a descriptive methodology with a quantitative approach. Content analysis on Green Banking items based on the Green Banking Disclosure Index created by (Khan, Bose, Sheehy, & Quazi, 2021) was used to analyze the data. The Tobin's q ratio is used to calculate the worth of a company. In statistical testing, regression analysis techniques are applied. The study's findings indicate that green banking significantly reduces corporate value at Indonesian commercial banks. Green banking significantly affects how well a firm performs, particularly in terms of boosting public trust.
PENYERAPAN ANGGARAN DI PROVINSI ACEH Fatmayanti, Fatmayanti; sukiyan, Sukiyan; Hadi, Fajri; Hidayat, Muhammad Rahmat; Rusdi, Rusdi
MANAJEMEN DEWANTARA Vol 7 No 3 (2023): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v7i3.17518

Abstract

Budget absorption is one of the important indicators in evaluating the financial performance of local governments. This study aims to identify the factors influencing budget absorption in Aceh Province by investigating the impact of the previous year's budget balance and local revenue on budget absorption in Aceh Province. The data used is secondary data collected from the financial and budget reports of Aceh Province for the period 2016-2022. The analytical method used is multiple linear regression using SEM PLS software. The results of the study indicate that the independent variables, previous year's budget balance and local revenue, have different impacts on budget absorption in Aceh Province. The implication of this study is the importance of effective and efficient budget management at the local level to ensure optimal budget absorption.
ANALISIS EFEKTIVITAS PENGGUNAAN APLIKASI SISTEM PERBENDAHARAAN ANGGARAN NEGARA (SPAN) DALAM MENYALURKAN GAJI INDUK YANG BERSUMBER ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) DI KANTOR PELAYANAN PERBENDAHARAAN NEGARA (KPPN) MEULABOH Yani, Fitri; Fatmayanti, Fatmayanti; Sianturi, Daniel
Jurnal Sains Riset Vol 12, No 3 (2022): November 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v12i3.836

Abstract

This study aims to identify problems that occur during the process of distributing APBN funds, one of which is the main salary using the SPAN application. The research design uses a qualitative descriptive design, this research was conducted at KPPN Meulaboh where the office is one of the sources for researchers in conducting interviews and collecting data in the process of distributing the main salary. The interview results show that the SPAN application has not been running effectively because there are still various shortcomings or obstacles in the process of disbursing the main salary that is felt by the Meulaboh KPPN staff such as an inadequate network that hampers office work and also inflexible job placement where the work can only be done at the office. . As for some that were analyzed, such as the effectiveness of using the SPAN application, comparisons between the manual system and SPAN, and also wanted to see the advantages and disadvantages of the two systems. Then the formulation in making policies on what are the problems in processing the main salary sourced from the APBN in using the SPAN application.Keywords: SPAN, Main Salary, APBN.
MENGGUGAH KESADARAN MASYARAKAT DALAM PENGELOLAAN SAMPAH MELALUI PEMBUATAN BAK SAMPAH DAN PLANG HIMBAUAN DI KELURAHAN PANJI SARI, KECAMATAN PRAYA LOMBOK TENGAH Fatmayanti, Fatmayanti; Husnawati, Nila; Alieni, Karimannisa; Aulia, Natasya Difa; Paramesty, Ristawidya; Bahtiar, Gian Agisna; Hudaeri, Huzrullah; Azima, M. Fauzan; Khoarizmi, M. Syatho; Ngudiyono, Ngudiyono
Jurnal Wicara Vol 1 No 5 (2023): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/wicara.v1i4.3395

Abstract

Kuliah Kerja Nyata (KKN) is a form of community service activities carried out by universities. In KKN activities carried out in Panji Sari Village, Praya District, Central Lombok Regency, groups of students and lecturers of Mataram University carry out various activities with the main target of Village Community Empowerment. Panji Sari is one of the villages located in Praya District, Central Lombok Regency, West Nusa Tenggara Province with an area of 118.33 Ha. The large area in the village also has environmental problems. The lack of public awareness of waste owned by this region is very alarming, this is due to the absence of Waste Disposal Sites (TPS) and Signs of Appeal for orderly waste disposal. Therefore, to increase public awareness of the dangers of waste and as a step towards a clean environment and minimize community littering, the KKN-PMD team made bamboo garbage bins and environmental appeal signs. The method used in this activity is counseling and demonstration. The community paid attention to the material presented during the socialization and then continued with the demonstration of making and assisting in making garbage bins and appeal signs. From the evaluation results, it was found that the community felt helped by this activity and gained knowledge about the dangers of waste for the surrounding environment.
PENDETEKSIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD HEXAGON PADA PERUSAHAAN YANG TERINDEKS IDXBUMN20 Maulida, Maulida; Rahmazaniati, Linda; Vonna, Sari Maulida; Mahdani, Said; Fatmayanti, Fatmayanti
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.432

Abstract

This research has a problem with financial statement fraud with the smallest percentage of cases but has the greatest impact on state losses among other frauds. This study aims to detect financial statement fraud using fraud hexagon in IDXBUMN20 indexed companies. There are six dimensions in the fraud hexagon consisting of stimulus, ability (Capability), conspiracy (Collusion), opportunity (Opportunity), rationalisation, and (arrogance). This study measures financial statement fraud using the Beneish M-Score. The population of this study were 20 BUMN companies indexed on IDXBUMN20. To select the sample, purposive sampling method was used for 15 state-owned companies for 3 years of observation with 45 observations. Logistic regression model as an analysis technique. Data processing with SPSS 26 which obtained results showing that financial stability proxy stimulus, auditor turnover proxy opportunity and ineffective supervision proxy rationalization affect financial statement fraud. While the change of directors proxy capability, the number of independent commissioners who hold concurrent positions proxy collusion, and the number of CEO photos in the annual report proxy arrogance have no effect on financial statement fraud.
Persepsi Politik, Turnover Intention dan Negligent Behavior Karyawan Swasta di Aceh Rahmat Hidayat, Muhammad; Rusdi, Rusdi; Hadi, Fajri; Fatmayanti, Fatmayanti; Muzakir, Muzakir
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 9, No 2 (2025): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v9i2.13242

Abstract

Penelitian ini bertujuan untuk mengkaji hubungan antara perception of politics, job stress, job satisfaction, negligent behavior, turnover intention, dan self-reported absenteeism dalam konteks lingkungan kerja. Hasil analisis menunjukkan bahwa perception of politics secara signifikan mempengaruhi job stress dan job satisfaction, di mana persepsi politik yang positif mampu mengurangi job stress dan meningkatkan job satisfaction. Job stress ditemukan memiliki dampak negatif terhadap job satisfaction, yang pada akhirnya meningkatkan negligent behavior di tempat kerja. Selain itu, job satisfaction memainkan peran penting dalam mengurangi negligent behavior dan self-reported absenteeism, yang menggarisbawahi pentingnya upaya organisasi dalam meningkatkan kepuasan karyawan. Sebaliknya, turnover intention tidak menunjukkan hubungan yang signifikan dengan negligent behavior maupun self-reported absenteeism, yang menunjukkan bahwa terdapat faktor-faktor lain yang mungkin memengaruhi intensi ini. Temuan ini menekankan pentingnya membangun persepsi politik yang positif di tempat kerja, mengelola job stress, serta meningkatkan job satisfaction guna menciptakan lingkungan kerja yang lebih produktif dan kondusif. Penelitian ini juga menunjukkan bahwa beberapa hubungan antar variabel tidak selalu signifikan, sehingga diperlukan penelitian lebih lanjut untuk memahami interaksi yang lebih kompleks dalam lingkungan kerja.