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All Journal EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Jurnal Organisasi Dan Manajemen Journal of Accounting Auditing and Business Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Sari, Prima Yusi
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Role Internal Supervision Unit Auditor and Organizational Commitments Toward Good University Governance in Public Service Agency State Universities Azka Raga, Ridha; Suharman, Harry; Sari, Prima Yusi
Jurnal Organisasi dan Manajemen Vol. 16 No. 1 (2020)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.141 KB) | DOI: 10.33830/jom.v16i1.708.2020

Abstract

This research aims to determine the influence of the role internal supervision unit and also organizational commitment to achieving Good University Governance. The population of this research was 23 state universities in Indonesia with BLU status under The Ministry of Research, Technology, and Higher Education. The Audit Board of The Republic of Indonesia (BPK-RI) found low-quality performance findings to the acceptance a qualified opinion (WDP) BPK RI accompanied by findings of misappropriation of financial statement records in 2015.This is due to the low quality of governance performance universities, which often occur at Public Service Agency of State University as well as a lack of transparency and accountability. The sampling technique used in this research was purposive sampling and the method for analyzing data was path analysis. Findings. The results showed that there was a significant positive influence and were supported by the role of the internal supervision unit and organizational commitment to the achievement of good university governance. Moreover, this study also saw a positive influence on the role of the internal supervision unit to achieve good university governance through organizational commitment.
The Influence of Good Corporate Governance and Stakeholder Pressure on the Quality of Sustainability Report Disclosures Harsono, Khaerunisa; Sari, Prima Yusi; Rosdini, Dini
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 7, No 1 (2024): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v7i1.7865

Abstract

Economic recovery after the Covid-19 pandemic must prioritize sustainability. The current government continues to make the economy run together with many parties (Kontan, 2020). As a result of the COVID-19 pandemic, 2020 has been marked as a turning point in environmental, social, and governance (ESG) investment due to ongoing global challenges. Due to the higher tension of climate change issues and the current socio-political environment, more businesses are encouraged to embrace a commitment to the ESG (environmental, social, and governance) framework. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) and in the energy, raw materials, industry, and infrastructure sectors and issuing sustainability reports during the period 2015 - 2020. The company's annual report data is obtained from the publication on the website of the Indonesia Stock Exchange (IDX). Media exposure Data obtained by online newspaper media. Good Corporate governance and stakeholder pressure (shareholders, employees, government, and media) significantly influence the disclosure of Sustainability reports in the energy, raw goods, industrial, and infrastructure sector companies in the 2015-2020 period. However, the study found that stakeholder pressure from employees had a significant negative impact on the disclosure of the Sustainability Report. This result shows that, decreasing the number of employees can increase the disclosure of Sustainability Report. Because, for most employees, the disclosure of the Sustainability Report has no effect if there is no direct impact felt by the employee.
The Influence of Financial Knowledge and Locus of Control on Personal Financial Management with Demographics as a Moderating Variable (Case Study on Generation Z) Prakosa, Atang; Sari, Prima Yusi
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.55738

Abstract

Nowadays, Generation Z is closely related to financial issues, which are connected to the increasing prevalence of financial technology in Indonesia. These issues include pay-later cases, problems regarding the understanding of online gambling, and a consumptive nature. This study aims to determine the influence of financial knowledge and locus of control on personal financial management, with demographics as a moderating variable. The study employs an experimental method using a 2 x 2 between-subjects design. The population of this study is Generation Z in Indonesia, divided into two groups: those who are employed and those who are not. The sample consists of 51 participants selected through purposive sampling. They were given manipulated cases adjusted to their profiles, and then asked to make financial decisions. The results of this study show a significant simultaneous influence of financial knowledge and locus of control on personal financial management, both with and without the moderating variable. However, individually, financial knowledge and locus of control cannot be moderated by demographics in their effect on personal financial management. Nonetheless, without the moderating variable, both financial knowledge and locus of control have a direct and partial influence on personal financial management
The effect of working capital management and capital structure on firm value through profitability as a mediating variable in manufacturing companies during the COVID-19 pandemic Sari, Dinda Puspita; Sari, Prima Yusi; Cempaka, Adisti Gilang
Journal of Accounting Auditing and Business Vol 8, No 1 (2025): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i1.59252

Abstract

During the COVID-19 pandemic, many companies experienced a decline in performance due to market uncertainty, cash flow limitations, and disruptions to supply chains. Therefore, effective capital management to support company performance became crucial. This study aims to analyze the impact of working capital management (CCC) and capital structure (DER) on firm value (Tobin’s Q) through profitability (ROA) among manufacturing companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic from 2020 to 2022. The sample was selected using purposive sampling, resulting in a total of 118 companies. Data analysis includes descriptive statistics, normality tests, Robust Least Squares regression, coefficient of determination tests, partial tests, path analysis, and Sobel test. The results indicate that the independent variables CCC and DER do not have a direct significant effect on firm value during the Covid-19 pandemic. However, when profitability (ROA) is considered as a mediating variable, both CCC and DER show a negative impact on firm value. Furthermore, the study reveals a differing direct relationship between capital structure (DER) and firm value, where the relationship is positive.
The Influence of Underwriter Reputation and Firm Age on IPO Pricing Decision: A Study on Companies Conducting IPOs on the Indonesia Stock Exchange in 2021–2024 Nathan, Daniel; Sari, Prima Yusi
Journal of Accounting Auditing and Business Vol 8, No 2 (2025): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i2.65576

Abstract

This study aims to analyze the effect of underwriter’s reputation and firm age on IPO pricing decision among companies that went public on the Indonesia Stock Exchange (IDX) during the period 2021 to 2024. A quantitative approach was employed using multiple linear regression to examine the relationships between variables. The study’s sample consists of 229 companies that conducted IPOs within the specified period. The independent variables include underwriter’s reputation, categorized based on transaction volume rankings, and firm age, calculated as the difference between the year of establishment and the IPO year. The dependent variable is IPO pricing decision, represented by the natural logarithm of the offer price. Classical assumption tests and regression analyses were conducted to identify statistically significant influences. The results show that underwriter’s reputation has a positive and significant effect on IPO pricing decision, highlighting the importance of third-party credibility in reducing uncertainty and signaling firm quality to investors. In addition, firm age also has a positive and significant influence, indicating that older firms tend to be perceived as more stable and less risky. Meanwhile, the control variable, institutional ownership, does not show a significant impact. These findings are supported by the results of a difference test, which confirms a significant pricing disparity between companies employing reputable underwriters and those that do not.
ANALISIS KONTRIBUSI PERTUMBUHAN DAN EFEKTIVITAS DIVIDEN BUMD TERHADAP HASIL PAD DI KABUPATEN KARAWANG Oktavianus, David; Sari, Prima Yusi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 8 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i8.2070

Abstract

Otonomi daerah merupakan prinsip dasar dalam sistem pemerintahan Indonesia. Pemerintah Daerah Kabupaten Karawang dapat memanfaatkan otonomi tersebut untuk meningkatkan dan mengoptimalkan Pendapatan Asli Daerah (PAD). Salah satunya dengan memperoleh pendapatan atas kontribusi Badan Usaha Milik Daerah (BUMD) melalui dividen, yang termasuk dalam PAD pada pos hasil pengelolaan kekayaan daerah yang dipisahkan. Penelitian ini bertujuan mengetahui kontribusi pertumbuhan dan efektivitas dividen BUMD terhadap hasil PAD di Kabupaten Karawang selama tahun 2018 hingga 2022. Metode penelitian yang digunakan yakni kualitatif deskriptif. Hasil penelitian menunjukkan pertumbuhan dividen BUMD tidak berhasil dengan rata-rata 23,28%, kontribusi terhadap PAD rata-rata 0,59% tergolong sangat kurang. Hasil kontribusi pertumbuhan dividen BUMD terhadap PAD menunjukkan tren fluktuatif selama 2018-2022. Sedangkan rata-rata tingkat efektivitas penerimaan dividen BUMD dalam lima tahun sebesar 134,66% dan tergolong sangat efektif. Hasil kontribusi efektivitas penerimaan dividen BUMD berpengaruh terhadap PAD, akan tetapi pengaruh kontribusi dividen BUMD masih tergolong minim. Maka dari itu, diperlukan upaya untuk meningkatkan kontribusi dividen BUMD, restrukturisasi manajemen BUMD, meningkatkan SDM melalui pelatihan, dan pengembangan sistem kinerja BUMD dengan mengadopsi teknologi terkini
Rasio Likuiditas dan NPL Terhadap Rasio Kecukupan Modal Setelah Implementasi BASEL III putri, yordian alvionita; Sari, Prima Yusi
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 7 No 1 (2019): EDISI MARET
Publisher : FKIP Unswagati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v7i1.1876

Abstract

Kemampuan bank dalam mencari sumber dana untuk membiayai kegiatannya digambarkan oleh rasio kecukupan modal atau capital adequacy ratio(CAR). Pada prinsipnya kebijakan Basel III memiliki tujuan untuk meningkatkan kemampuan sektor perbankan untuk menyerap potensi risiko kerugian. Semakin besar nilai CAR maka menggambarkan kemampuan bank dalam menyerap risiko besar. Penerapan manajemen risiko diperlukan untuk dapat mengatasi atau mengelola risiko yang selalu ada dalam aktivitas perbankan termasuk pengawasan internal berbasis risiko dan pengawsan kredit secara memadai, sehingga bank dapat terhindar dari kerugian yang pada akhirnya akan menggerus modal bank. Penelitian ini dilakukan bertujuan untuk mengetahui bagaimana pengaruh rasio likuiditas dan non-perfoming loan terhadap rasio kecukupan modal setelah implementasi basel III di Indonesia dengan periode penelitian selama tahun 2013-2017 pada objek penelitian yaitu bank umum konvensional. Dengan sampel sebanyak 1040 observasi yang dibagi menjadi 52 bank dalam 20 triwulan (5 tahun). Hasil penelitian ini adalah rasio likuiditas yang diproksikan dengan net stable funding ratio (NSFR) memiliki pengaruh positif dan signifikan terhadap rasio kecukupan modal dan non-perfoming loan yang diproksikan dengan npl_gross memiliki pengaruh yang negative dan signfikan terhadap rasio kecukupan modal.
Co-Authors Azka Raga, Ridha Cempaka, Adisti Gilang Dini Rosdini Harsono, Khaerunisa Nathan, Daniel Oktavianus, David Prakosa, Atang putri, yordian alvionita Sari, Dinda Puspita Suharman, Harry