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WOMEN REPRESENTATION AND STOCK LIQUIDITY Zaitul, Zaitul; Sandra, Viola Refina; Ilona, Desi; Yunilma, Yunilma; Hamdi, Mukhlizul
Jurnal Apresiasi Ekonomi Vol 11, No 1 (2023)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.895 KB) | DOI: 10.31846/jae.v11i1.526

Abstract

ABSTRACTThis study investigates the effect of women's representation in supervisory boards and stock market liquidity. Hence, this paper also determines the impact of women's representation in supervisory boards independent and women with a business education background in the supervisory board on stock market liquidity. Thus, four control variables are involved here: company size, company age, company leverage, and company profitability. Twenty-two publicly listed companies operated in Restaurant, hotel, and tourism sub-sector from the 2017-2018 period are used as research samples. The multivariate regression analysis is applied, and the secondary data is gathered from mutli-sources are analyzed using SPSS and Gretl. The finding shows a positive effect of women's representation in supervisory boards and stock market liquidity. In addition, women's representation in the supervisory board independent is positively related to stock market liquidity. Finally, the relationship between the women with business education backgrounds on the supervisory board and stock market liquidity is negatively documented. Hence, stock market liquidity is also positively related to firm size. Practical and theoretical inferences are discussed in the paper.Keywords: Women representation in the supervisory board, women representation in supervisory board independent, women with a business education background in the supervisory board, stock market liquidity 
Employing the Role of English Language in the Mode of Thought and Action for Guides Professional Function: The Case of Mentawai Tourism Elfiondri, Elfiondri; Rasli, Amran; Kartika, Diana; Zaitul, Zaitul
Humanus Vol 22, No 1 (2023)
Publisher : Pusat Kajian Humaniora FBS Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/humanus.v22i1.120453

Abstract

Globalization in tourism has penetrated remote indigenous villages of Mentawai, in which English language plays an important role in tourism. Tour guides employ the English language role in the mode of thought and action in performing their professional functions in serving foreign tourists. In Mentawai tourism, guides play important role due to that local people can not speak in English. Study on the English role in relation to the guide professional function is importantly examined to formulate the English roles employed by guides in performing their task (function) as guide in indigenous culture-based tourism, Mentawai. Unfortunately, the role of English language in the language modes for the guides professional function is not examined in Mentawai tourism. The study examines the role of English language in relation to guides professional function in Mentawai tourism. The purpose is to formulate the roles of English language in the mode of thought and action employed by guides in performing their jobs as guide. The study applied qualitative and quantitative methods. Findings are that the English language is employed by guides in three roles. in the mode of thought, English language plays as interactive and communicative role, while in the mode of action (social mode), English language plays as social role. In the social role, English language is employed in various forms of phatic utterance (small talk) with various functions. Guides emloy the social role to build and maintain social relationship with foreign tourists. In the mode of thought, English language is employed to interact verbally with tourists, and to convey tourism-related information to tourists. In conclusion, English language play an importand role socially, interactively, and communicatively in the guide professional function.
Peran Kepercayaan Pada Pemerintah Sebagai Variabel Mediasi Antara Faktor Penentu Kepatuhan Dan Kepatuhan Wajib Pajak Anugrah, Audrey; Zaitul, Zaitul; Herawati, Herawati
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 1 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.249 KB) | DOI: 10.29407/jae.v5i1.13444

Abstract

The purpose of this study was to investigate the effect of the tax payer awareness, tax payer morale and governmen power on tax compliance.besides, this study also determine the role of trust on government as a mediating variable.. The object of this research is PBB-P2 tax payers in Pasaman Barat Regency with dinal sample of 100 tax payers. This study uses primery databy disributing the questionnaires to taxpayers. Methods of data analysis is applying Structural Equation model (SEM)-PLS using Smart-pls 3.2.8. tax payer awareness has a negative effect on tax compliance. Trust on government mediated the relationship government power and tax compliance (full mediation). This study has a pratical dan theoritical implications and it discuss in this paper.
Board Diversity and Government Link Company Performance: the Case of Emerning Country Alberty, Putri; Zaitul, Zaitul; Puttri , Daniati; Ilona, Desi
Journal Markcount Finance Vol. 1 No. 3 (2023)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jmf.v1i3.145

Abstract

The importance of board diversity to improve company performance has been documented by previous researhers. However, prior research failed to emphasise government link company. Therefore, this paper investigates the effect board diversity on performance of government link company in Indonesia. We use the supervisory board diversity since we have two tier Board in Indonesia corporate governance system. In addition, Board Diversity composed of four: tenure, age educational and gender diversity. The data is collected from the annual report and financial statement of the company. This kind of data was taken from Indonesia’s stock exchange website, company sites and other electronic sources. Board diversity is measured by Blau Index and firm performance is measured by four proxies: accounting performance (ROA and ROE), and market performance (Stock return and Tobin’s Q). The multiple regression analysis is applied to analyze the data.  this study reveals that there is no effect of the board diversity on performance of government link company except board gender diversity for Tobin’s Q model. In addition, one control variable (company leverage) consistently for all models has a significant effect on company performance. This study has practical and theoretical implications, and it has been discussed in the paper. We suggest to the future investigator to add the research samples and consider other board diversity as factors affecting performance.
Faktor-Faktor yang Mempengaruhi Tingkat Akurasi Perkiraan Biaya pada Tahap Konstruksi Gedung di Pemerintahan Kota Sungai Penuh Wahyudi, Boyke Heri; Peli, Martalius; Zaitul, Zaitul
Jurnal Talenta Sipil Vol 8, No 2 (2025): Agustus
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/talentasipil.v8i2.884

Abstract

Inaccurate cost estimates in building construction projects are often a source of budget overruns that disrupt project efficiency, including in the Sungai Penuh City Government. Several projects, such as the construction of a community health center, PSC building, and health laboratory, show significant deviations between the planned budget and actual costs. This study aims to identify the main factors influencing the accuracy of cost estimates, determine the dominant factors at play, and analyze the combined impact of these factors on the overall quality of cost estimation. The method used is a quantitative approach through the distribution of questionnaires to parties involved in the project, including the Project Implementation Unit (PPK), contractors, consultants, and technical teams. Data analysis was conducted using Confirmatory Factor Analysis (CFA) and multiple linear regression with the assistance of SPSS 22. The results of the study revealed three significant main groups of factors, namely estimator competence, information availability, and cost estimation calculation quality. Among the three, estimator competence was the most dominant factor. The research instrument was found to be valid and reliable with KMO values > 0.5 and Cronbach’s Alpha > 0.6. The conclusions of this study emphasize the importance of enhancing estimator capacity through continuous training, providing accurate cost databases, and standardizing estimation procedures. These efforts are expected to promote budget efficiency and improve the overall success of government construction projects.
Pengaruh Emotional Exhaustion sebagai Mediasi antara Abusive Supervision dan Cyberloafing: Perantara Organizatonal Commitment sebagai Moderasi Vania, Anggia Syilfen; Zaitul, Zaitul; Puspa, Dwi Fitri
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 6 No. 2 (2023): Juli
Publisher : Management Department, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v6i2.1246

Abstract

Riset ini bertujuan membukikan secara empiris pengaruh emotional exhaustion sebagai mediasi antara abusive supervision dengan cyberloafing melalui organizational commitment sebagai variabel moderasi. Penelitian ini dilaksanakan pada pegawai Kantor Dinas Pekerjaan Umum Kota Pariaman. Proses pengumpulan data dilakukan dengan menyebarkan kuesioner baik secara langsung atau pun melalui bantuan google form. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis jalur (path analysis). Sesuai dengan hasil pengujian secara statistik ditemukan abusive supervision tidak berpengaruh signifikan terhadap cyberloafing pada karyawan kantor Dinas Pekerjaan Umum Kota Pariaman. Kelelahan emosional dan komitmen organisasional berpengaruh positif terhadap cyberloafing pada karyawan Kantor Dinas Pekerjaan Umum Kota Pariaman. Pada pengujian dapat dibuktikan kelelahan emosional mampu memediasi hubungan antara abusive supervision dengan cyberloafing pada karyawan Kantor Dinas Pekerjaan Umum Kota Pariaman, selain itu juga ditemukan Kelelahan emosional tidak memoderasi hubungan antara komitmen orgnisasional dengan cyberloafing pada karyawan Kantor Dinas Pekerjaan Umum Kota Pariaman