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All Journal JURNAL AKUNTANSI DAN AUDITING Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi GEMA EKONOMI Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Bisnis dan Akuntansi JURNAL BISNIS & AKUNTANSI UNSURYA FINANSIA : Jurnal Akuntansi dan Perbankan Syariah AKURASI: Jurnal Riset Akuntansi dan Keuangan International Journal of Financial, Accounting, and Management Jurnal Kajian Ilmiah International Journal of Social and Management Studies (IJOSMAS) JURNAL ABDI MASYARAKAT INDONESIA (JAMIN) Governors Journal of Applied Business and Technology Jurnal Indonesia Sosial Sains Journal of Artificial Intelligence and Digital Business Journal of Business, Social and Technology Eduvest - Journal of Universal Studies EBID:Ekonomi Bisnis Digital Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Akurasi
Khomsiyah, Khomsiyah
Universitas Trisakti Jakarta
Religion Aerospace Engineering Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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Blue Finance: Is this supporting SDG 14 Financing Gap Wanta, Derry; Khomsiyah, Khomsiyah; Gunawan, Juniati
International Journal of Social and Management Studies Vol. 4 No. 1 (2023): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i1.286

Abstract

The stagnation of the worlds traditional land-based economies and the depletion of natural resources on land has fuelled interest in the development of the marine economy. Indonesia is the largest archipelagic country in the world, with 70% of its area covered by ocean. Its potential to establish a Blue Economy as a government revenue source can help achieve the targets of SDG 14. Indonesia Minister of Finance and Ministry of National Planning reiterated that the President had asked government officials to look into potential aspects of the maritime sector so that the Blue Economy becomes an important aspect. To establish Blue Economy, need effort to develop Blue Finance and the governance. The following question will be addressed in the paper: How Blue Finance in Indonesia support the achievement of SDG 14?. The primary method employed in this research is qualitative and involves a desk study and interviews with relevant respondents. The results reveal that currently, Government of Indonesia (GoI) focus to complete 14.4.1 (proportion of fish stocks within biologically sustainable levels) and 14.5.1 (protected area coverage in relation to marine areas). There are no figures available regarding the ideal financial needs to achieve SDG 14 in Indonesia until 2030 until yet, however process in on going. There is an essential collaborate with all potential stakeholders to speed up the establishment of Blue Economy in Indonesia in order to achieve SDG 14 target. Furthermore, the Blue Finance Advisory Committee in Government should establish to synergize and coordinate all stakeholder
Does The Investment Opportunity Set Strengthen The Effect of Profitability, Managerial Ownership and Capital Structure on Firm Value? Ningrum, Garnis Mulya; Khomsiyah, Khomsiyah
Journal of Business, Social and Technology Vol. 4 No. 1 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i1.130

Abstract

This study aims to examine the effect of profitability, managerial ownership, and capital structure on firm value and to test whether the investment opportunity set strengthens Profitability, managerial Ownership, and capital structure on firm value. As part of the purposive sampling method used in this study, which leverages secondary data, 60 data points were collected from 15 firms between 2018 and 2021 that met the required requirements. Moderate Regression Analysis (MRA) is the method of data analysis used in this study. According to the findings of the study, profitability has not to effect on firm value, managerial ownership has a positive effect on firm value, capital structure has a positive effect on firm value, investment opportunity sets weaken the relationship between profitability on firm value, investment opportunity sets weaken the relationship between managerial ownership on firm value, and investment opportunity set strengthens the relationship between capital structure on firm value. This research's objective was to ascertain if the investment opportunity set enhances both the direct and indirect impacts of Profitability, managerial Ownership, and capital structure on firm value. Based on the conclusions and limitations that exist, there are several suggestions addressed to parties related to research regarding the role of investment opportunity sets in moderating Profitability, managerial Ownership, and capital structure on firm value.
Faktor-Faktor yang Memengaruhi Pencapaian Nilai IKPA Satker pada Badan POM Sinurat, Megah Elisabet; Khomsiyah, Khomsiyah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6248

Abstract

Penelitian ini bertujuan untuk melakukan analisis mendalam mengenai faktor-faktor yang memengaruhi pencapaian nilai Indikator Kinerja Pelaksanaan Anggaran (IKPA) pada Satuan Kerja di lingkungan Badan Pengawas Obat dan Makan (BPOM). Seiring dengan tuntutan transparansi dan akuntabilitas keuangan negara, nilai IKPA menjadi instrumen krusial untuk mengukur kualitas perencanaan, pelaksanaan, dan hasil anggaran belanja kementerian atau lembaga. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif kausal. Data dikumpulkan melalui penyebaran kuesioner kepada 103 responden yang merupakan pengelola keuangan dan pengguna sistem SAKTI/OMSPAN di BPOM. Teknik analisis data yang digunakan meliputi uji kualitas data (validitas dan reliabilitas), uji asumsi klasik (normalitas dan multikolinieritas), serta uji hipotesis (koefisien determinasi R², uji F, dan uji t) dengan bantuan perangkat lunak SPSS. Hasil pengujian secara simultan (Uji F) menunjukkan bahwa variabel Kompetensi Sumber Daya Manusia (SDM), Komitmen Organisasi, dan Koordinasi Internal berpengaruh signifikan terhadap nilai IKPA dengan tingkat signifikansi 0,000. Secara parsial, Kompetensi SDM dan Koordinasi Internal memiliki pengaruh positif dan signifikan terhadap optimalisasi anggaran, di mana Koordinasi Internal ditemukan sebagai faktor yang paling dominan dalam meminimalisir deviasi perencanaan. Sebaliknya, Komitmen Organisasi tidak menunjukkan pengaruh signifikan terhadap nilai IKPA, yang mengindikasikan bahwa loyalitas saja tidak cukup tanpa didukung oleh keahlian teknis operasional. Nilai Koefisien Determinasi (Adjusted R Square) sebesar 0,523 menunjukkan bahwa model ini mampu menjelaskan 52,3% variasi kinerja anggaran, sementara sisanya dipengaruhi oleh faktor lain di luar model. Penelitian ini merekomendasikan peningkatan intensitas pelatihan teknis dan penguatan sinkronisasi komunikasi antarunit untuk mempertahankan performa anggaran yang unggul di masa mendatang.
Co-Authors Afif, Mohamad Rifai Agustadana, Barry Truman Al Gifari, Muhammad Chaidir Arsjah, Regina J. Derry Wanta Dida Nurhaida Dina Aulia Fadillah, Haqi Gunawan, Itjang D. Heliantono Hermien Triyowati, Hermien Hukama, Afifah Nidaul Hutajulu, Dual Saper Imani, Carolyn Natasya Junaedi, Daniel Juniati Gunawan, Juniati Kurnia, Ervina Lorentia, Lisa Martha, Henri Nashrullah, Moh. Haidar Ningrum, Garnis Mulya Patricia Patricia, Patricia Putri, Nia Febriani Putro, Candela d’Eva Riski Hamdani Pulungan, Riski Hamdani Rizqi, MN Sari , Pratiwi Nila Sethiono, Melinda Simbolon, Hotnita Sinurat, Megah Elisabet Suhardjo Suwardi Suwardi Syukron, Muhammad Utari, Indriana Tri Wardhani, Nurhastuty Kesumo Yudisira Putra, Dimas Yuanito Yustia, Lisa