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All Journal Al-Kharaj: Journal of Islamic Economic and Business INTELEKTIVA
DEWI NIDIA SOEPRIADI
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Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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ANALISIS PENGARUH PERSEPSI DAN KUALITAS APARATUR PEMERINTAH DESA TERHADAP PENGELOLAAN DANA DESA DI KECAMATAN MOA KABUPATEN MALUKU BARAT DAYA TRISNA SARY LEWARU; LINDA GRACE LOUPATTY; DEWI NIDIA SOEPRIADI
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 10 (2020): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA (EDISI, MEI 2020 )
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

Penelitian ini bertujuan untuk mengukur ada tidaknya pengaruh persepsi dan kualitas aparatur pemerintah desa secara simultan maupun parsial terhadap pengelolaan dana desa di Kecamatan Moa Kabupaten Maluku Barat daya. Menggunakan metode non probability sampling dengan teknik sampling jenuh atau lebih dikenal dengan nama teknik sensus. Sampel penelitian adalah sebanyak 7 desa yaitu; Desa Werwaru, Desa Tounwawan, Desa Moain, Desa Klis, Desa Patti, Desa Wakarleli dan Desa Kaiwatu. Variabel bebas adalah persepsi aparatur desa dan kualitas aparatur desa, sedangkan variabel terikat adalah pengelolaan dana desa. Metode analisis yang digunakan adalah analisis regresi linier berganda. Penelitian ini menggunakan data primer dari dengan 35 responden. Hasil penelitian menunjukan bahwa secara simultan, persepsi dan kualitas aparatur pemerintah desa berpengaruh signifikan terhadap pengelolaan dana desa (DD) dengan kontribusi yang diberikan sebesar 72,7%. Dan secara parsial persepsi aparatur pemerintah desa tidak berpengaruh signifikan terhadap pengelolaan dana desa dengan kontribusi yang diberikan sebesar 26,2%. Secara parsial kualitas aparatur pemerintah desa berpengaruh signifikan terhadap pengelolaan dana desa (DD) dengan kontribusi yang diberikan sebesar 46,5%.
The Effect Of Green Accounting And Green Banking On Company Value With GCG as A Moderating Variable (Empirical Study on Banking Companies for the Period 2021-2023) Limba, Franco Benony; Sitanala, Theresia Febiengry; Batkunde, Adonia Anita; Dewi Nidia Soepriadi; Usmany, Alfrin Ernest Marthin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8192

Abstract

This study aims to analyze the influence of Green Accounting and Green Banking on Company Value, with Good Corporate Governance (GCG) as a moderating variable, in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This research is motivated by the increasing attention to sustainability practices in the financial sector and the need to ensure that environmentally friendly policies can provide added economic value to companies. The research method used is a quantitative approach with moderated regression analysis. Secondary data were obtained from annual reports and banking sustainability reports during the study period. The results show that Green Accounting has a positive and significant effect on Company Value. Conversely, Green Banking has a positive but insignificant effect on Company Value. Furthermore, the moderating role of GCG on the relationship between Green Accounting and Company Value is proven to be positive but insignificant. Meanwhile, GCG significantly moderates the relationship between Green Banking and Company Value, but with a negative direction. This study emphasizes the importance of integrating sustainability policies and corporate governance so that positive signals sent through environmentally friendly practices can be translated into increased company value.
Co-Authors Batkunde, Adonia Anita Limba, Franco Benony LINDA GRACE LOUPATTY Sitanala, Theresia Febiengry TRISNA SARY LEWARU Usmany, Alfrin Ernest Marthin