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All Journal International Humanities and Applied Science Journal JURNAL AKUNIDA Jurnal Equity Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Abdimas Bina Bangsa Pengmasku JEKSya Jurnal Ekonomi dan Keuangan Syariah Equity
Sumilir, Sumilir
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Social Sciences Other

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Efektivitas Whistleblowing System Dalam Pemenuhan Nilai-Nilai Dasar BPK RI Putri, Rahmita Syania; Sumardjo, Mahendro; Sumilir, Sumilir
EQUITY Vol 25 No 2 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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

Abstract

Penelitian ini berfokus untuk mengetahui tingkat keefektivitasan penerapan whistleblowing system dalam pemenuhan nilai-nilai dasar Badan Pemeriksaan Keuangan Republik Indonesia serta mengetahui tingkat pelanggaran yang dilakukan oleh pelaksana dan auditor BPK RI. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan paradigma interpretif dan pendekatan fenomenologi. Teknik analisis data yang digunakan pada saat pengumpulan data berupa wawancara, observasi, dan dokumentasi kepada informan kunci serta informan pendukung. Hasil dari penelitian ini adalah bahwa Badan Pemeriksa Keuangan sudah melakukan upaya yang cukup baik dalam meningkatkan keeftivitasan whistleblowing system dengan berbagai macam cara serta sudah dengan giat mengupayakan agar tingkat pelanggaran yang dilakukan oleh pelaksana BPK menurun. Whistleblowing system yang dibangun oleh BPK sejak tahun 2012-2013 merupakan salah satu bentuk upaya implementasi untuk meningkatkan kepatuhan dan integritas pada Badan pemeriksa Keuangan. Penerapan whistleblowing system di BPK sudah terlaksanakan dengan baik namun belum optimal antaranya dikarenakan kurangnya tenaga di whistleblowing itu tersendiri dan masih ada keenganan pegawai BPK untuk melakukan pengaduan melalui whistleblowing system. Oleh karena itu BPK masih dapat melakukan peningkatan secara kualitas terhadap whistleblowing system yang sudah dimiliki.
Analysis of the Influence of Corporate Social Responsibility, Profitability, Leverage and Activity on Energy Sector Company Value Saputra, Mohamad Katami Aji; Sumilir, Sumilir; Supriadi, Yudi Nur
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 3 No. 4 (2023): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v3i4.284

Abstract

This study aims to determine the effect of Corporate Social Responsibility proxied with CSR funds, Profitability proxied with Return On Asset (ROA), Leverage proxied by Debt to equity Ratio (DER) and Activity proxied by Inventory Turnover (ITO) toward Firm Value proxied by Price to Book Value (PBV). Population in this study are energy companies listed on Indonesia Stock Exchange (IDX) 2017-2021. The technique of determination of the sample using the method of purposive sampling and obtained 37 sector energy companies with a research period of five years. Hypothesis testing in this research using Data Panel Regression Analysis with E-Views 12.0 program and significance level of 5%. The result of the research shows that (1) corporate social responsibility (CSR funds) no significant effect on firm value (PBV), (2) profitability (ROA) has a significant positive effect on firm value (PBV), (3) Leverage (DER) has significant positive effect on firm value (PBV), (4) activity (ITO) no significant effect on firm value (PBV). Keywords: corporate social responsibility, profitability, leverage, activity and firm value
The Influence of Liquidity and Solvability on the Bond Ratings of Indonesia stock exchange : Evidence From the Raw Materials Sector Istifariana, Rifma; Sumilir, Sumilir; Supriadi, Yudi Nur
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 3 No. 5 (2023): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v3i5.293

Abstract

Bonds are issued by companies and government agencies seeking capital with long-term debt. Bonds still carry risks for investors, namely the possibility of default, like other financial assets . Bond ratings are one indicator that can be used to measure this risk. Liquidity and sovability ratios can be used as indicators that can assess a company's capacity to pay all short and long term debts on time. The aim of this research is to examine the influence of liquidity ratios and solvency ratios on the bond ratings of basic materials sector companies listed on the Indonesia Stock Exchange. The objects of observation in this research are all public companies in the basic materials sector which are listed on the Indonesia Stock Exchange and whose bonds are rated by PT. Pefindo during the 2017-2021 period. Observations were taken using a purposive sampling technique because they have certain criteria. The method used in this research uses panel data regression analysis techniques with the help of E-Views 12. The research results show that 1) liquidity can be used as a benchmark to influence the rating of a bond and 2) the solvency ratio cannot be used as a benchmark that can influence the rating of a bond. Key words: bonds; bond ratings; liquidity ratio; solvency ratio; cash ratio; debt to equity ratio
Analysis of Job Embeddedness as Mediation in the Relationship between Work Life Balance on Turnover Intention Ramadanu, Muhammad Faisal; Saragih, Guntur Syahputra; Setiadi, Iwan Kresna; Sumilir, Sumilir; Supriadi, Yudi Nur
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 3 No. 5 (2023): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v3i5.294

Abstract

This research has the primary aim of delving deeper into the relationship between work-life balance and turnover intention while considering job embeddedness as an intermediary factor. A total of 180 employees participated in this study, which used a quantitative research approach. Data analysis was conducted using the Structural Equation Model (SEM) with the application of the Partial Least Square (PLS) methodology. The research findings highlight that work-life balance significantly influences the likelihood of turnover intention among employees. However, it's important to note that while work-life balance does affect job embeddedness, this effect doesn't directly translate into affecting turnover intention when the mediation of job embeddedness is considered. This research holds substantial significance for organizations as it offers a deeper understanding of strategies to minimize turnover rates, ultimately contributing to the establishment of a robust and sustainable business framework in the long term. This emphasizes the critical role of effective human resource management in achieving these objectives. Keywords : Work Life Balance, Job Embeddedness, Organizational Commitment, Turnover Intention.
Stock Price Analysis in Property and Real Estate Sector Companies Listed on the Indonesian Stock Exchange Wulandari, Risma; Sumilir, Sumilir; Supriadi, Yudi Nur
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 4 No. 1 (2024): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v4i1.304

Abstract

This research is quantitative in nature which aims to determine how profitability, leverage, stock trading volume, and interest rates affect stock prices. Companies in the property and real estate sector listed on the IDX in 2020-2022 were used as samples in this study. Purposive sampling was used to determine sample selection and 38 companies were used as research samples. Panel data regression analysis using the E-Views 12 program and a significance level of 5% (0.05) was used in testing the hypothesis of this study. The test findings show that (1) there is no effect of profitability on stock prices, (2) there is an effect of leverage on stock prices, (3) there is no effect of stock trading volume on stock prices, and (4) there is no effect of interest rates on stock prices. Keywords: Profitability; Leverage; Stock Trading Volume; Interest Rate; Stock Price.
Analysis of the Influence of Financial Literacy and Financial Attitudes on the Use of Electronic Payment Systems Khristian, Henrikus Friandi; Sumilir, Sumilir; Supriadi, Yudi Nur
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 4 No. 3 (2024): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v4i3.325

Abstract

This study is a quantitative research that aims to analyze the influence of financial literacy and financial attitudes on the use of electronic payment systems. In this study, active students of the Management study program of the Veteran National Development University of Jakarta in the 2023 academic year were used as the population and a sample of 100 respondents was taken using random sampling techniques. Data was collected by distributing questionnaires through google forms. The data analysis technique used is the Partial Least Square (PLS) analysis method with Smart PLS 4.0 software. The results of the study show that financial literacy has an effect on the use of electronic payment systems and financial attitudes have an effect on the use of electronic payment systems. Keywords: Financial Literacy, Financial Attitude, Electronic Payment System
Co-Authors Fadlillah, Alnisa Min Farida Amalia, Farida Heni Nastiti Isa Isa Istifariana, Rifma Iwan Kresna Setiadi Khristian, Henrikus Friandi Mahendro Sumardjo, Mahendro Matondang, Nurhafifah Miftah, Munasiron Mulyantini, Sri Munasiron, Munasiron Pangestuti, Dewi Pangestuti, Dewi Cahyani Pasaribu, Raulian Franciskus Putri, Rahmita Syania Rafi, Fauzan Abdu Ramadanu, Muhammad Faisal Ratnasari, Merry Renny Husniati Risma Wulandari, Risma Salim, Abdurrahim Saputra, Mohamad Katami Aji Saragih, Guntur Syahputra subur subur Sufyati HS Sugianto Sugianto Tati Handayani, Tati Wahyudi Wahyudi Widiastuti, N.P.E Yetty, Fitri YUDI NUR SUPRIADI