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Pengaruh Akuntansi Lingkungan, Kualitas Audit, Dan Keragaman Gender Di Dewan Direksi Terhadap Kinerja Perusahaan Dengan Pengungkapan Keberlanjutan Lingkungan Sebagai Variabel Mediasi
Siti, syerindika_shyati;
Agus Munandar, Agus Munandar
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 1 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan
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DOI: 10.23969/oikos.v8i1.12503
This research was conducted with the aim to determine the effect of environmental accounting, audit quality, and gender diversity on the boardroom, and sustainability disclosures on firm performance as well as the mediating effect of environmental sustainability disclosures on environmental accounting, audit quality, and gender diversity on the boardroom on firm performance in companies banks listed on the Indonesia Stock Exchange in 2018-2021. This research uses the causal step method to determine the effect of each independent variable on the dependent variable and the effect of the mediating variable on other variables. The population in this research was 164 banking companies listed on the Indonesia Stock Exchange for 2018-2021. Furthermore, 30 banking companies were selected for 2018-2021 with a total of 120 research samples selected by the purposive sampling method. The results showed that environmental accounting has an effect on firm performance. Then, the audit quality also has an effect on firm performance. However, the environmental sustainability disclosure has no influential on firm performance as well as the gender diversity on the boardroom which has no positive and significant influential on firm performance. In addition, there is also no influential role played by environmental sustainability disclosures in the relationship between environmental accounting and firm performance, then there is also no influential role played by environmental sustainability disclosures in the correlation between audit quality and firm performance, and there is no influential role that is played by disclosure of environmental sustainability in the correlation between gender diversity on boardroom and firm performance.
Implementation of Business Operational Strategy for Modern Nature Tourism Development "Le Hu Garden"
Mandalikha, Baiq Asry Afriza;
Hamdi , Edi;
Anindita , Rina;
Munandar , Agus
Innovative: Journal Of Social Science Research Vol. 5 No. 2 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai
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DOI: 10.31004/innovative.v5i2.19201
Le Hu Garden Indonesia is a nature tourism service company established in 2016 in Deli Serdang, North Sumatra, which has a vision to become the top choice in leading tourist services by providing satisfactory service to customers totally. To achieve this vision, the right operational strategy using technology and sustainability or going green is needed. This research tries to see the application of development strategies for Le Hu Garden's business. The results showed that Le Hu Garden Operations is very important as the spearhead of the company's progress, this occurs due to the pattern of work that is service and related to technology so that all related aspects must be handled by the operational department. In addition, go green technology is the pulse of the company that is not easily imitated by competitors so that both park operations and supporting technology are priorities for the operational division. To ensure that the company continues to grow and maintain customer trust in the products offered, the company will continue to develop technology both in terms of investment and utilization of technology functions to continue to compete in the market and launch new supporting technologies to add value to products and increase the number of customers
Implementation of Human Resource Management in the Modern Tourism development business "Le Hu Garden"
Devianti, Lilis;
Hamdi , Edi;
Anindita , Rina;
Munandar , Agus
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai
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DOI: 10.31004/innovative.v5i3.19208
Natural tourism company Le Hu Garden Indonesia was created in 2016 in Deli Serdang, North Sumatra. Its goal is to provide the best tourist services by delighting all customers. Le Hu Garden is a natural attraction in North Sumatra's beautiful Deli Serdang district. Human resource management that follows trends is essential for organisational success. This research focused on HRM's influence in Le Hu Garden Company's success. Since many rising digital companies need IT professionals, Le Hu Garden may stay competitive by developing an efficient HRM strategy. Human Resource Management is used for hiring, staffing, professional development, salary, benefits, and labour relations. In the current natural tourist rivalry between Sumatra and Indonesia, a training centre is needed to produce people who understand technology for the company and its ecosystem and can generate money and new business. This study reveals that HRM is vital to company success and competition
Analysis of 5 Porter Force in the Contemporary Tourism Development Business "Le Hu Garden"
Purwandini, Komala;
Hamdi , Edi;
Anindita , Rina;
Munandar , Agus
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai
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DOI: 10.31004/innovative.v5i3.19222
Indonesia's tourism business grew after the COVID-19 outbreak opened borders. Tourism is essential for some to relieve exhaustion and work stress. This is linked to tourist attractions and foreign and domestic tourism. This potential prompts a nature tourist service provider to examine its competitive edge. This study uses descriptive qualitative research. Interviews, literature reviews, data presentation, and five Porter analysis measures are used. Porter's Five Forces analysis's five factors—substitute competition, threat of entry, industry rivalry, consumer bargaining power, and supplier bargaining power—averaged 1.82. In Porter's Five Forces study, Le Hu Garden's competitive advantage is not threatened by quantitative results from 1.67 to 2.33. This research only examines competitive advantages. Future studies should expand beyond Sumatra and include SWOT and QSPM analyses
Business Strategy Analysis of Contemporary Nature Tourism Development "The Le Hu Garden Indonesia"
Sitompul, Sari D;
Hamdi , Edi;
Anindita , Rina;
Munandar , Agus
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai
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DOI: 10.31004/innovative.v5i1.19223
Le Hu Garden Indonesia is a natural tourism service provider that was founded in 2016 in Deli Serdang, North Sumatra. Its mission is to become the top option for top tourist services by completely satisfying all of its clients. Using SWOT and QSPM, the appropriate approach is required to realize this objective. This study looks at how development techniques can be applied to Le Hu Garden's commercial operations. The findings revealed that quadrant II, or grow and build, represented Le Hu Garden's strategic position as determined by the internal external matrix (IE). This demonstrates the requirement for a strategy in order for the business to expand and improve. Utilizing social media to spread information and promote products is a key approach with the highest attractiveness value of 2.58, according to the strategy chosen in QSPM. This explains why social media today has a significant influence on the marketing of the travel sector
Peningkatan Teknologi Pengolahan Daun Talas Beneng bagi Kelompok Tani di Desa Mekarsari, Kecamatan Cinangka, Kabupaten Serang Provinsi Banten
Sugiyanto, Didik;
Asyari, Asyari;
Munandar, Agus
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 15, No 2 (2024): E-DIMAS
Publisher : Universitas PGRI Semarang
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DOI: 10.26877/e-dimas.v15i2.15782
Urgensi dari kegiatan pemberdayaan berbasis masyarakat ini adalah perlunya sebuah peningkatan teknologi khususnya dalam pengeringan daun talas beneng, permasalahan yang terjadi di masyarakat berdasarkan hasil kajian dan survei di lokasi para petani daun talas beneng, proses pengeringan daun talas beneng hasil panen masih memakai cara tradisional yaitu dengan cara dijemur di bawah panas matahari untuk proses pengeringannya. Tujuan kegiatan untuk meningkatkan kualitas dan kuantitas produksi pengolahan daun talas beneng bagi para kelompok tani dengan menerapkan teknologi mesin atau alat yang mempermudah dalam proses pengeringan dan menghasilkan produk yang lebih banyak dan berkualitas serta proses pengeringan yang higienis. Tujuan selanjutnya meningkatkan penjualan melalui manajemen pemasaran. Hasil dari pelaksanaan kegiatan terjadi peningkatan produksi hal adanya waktu pengeringan yang lebih cepat dari 2 hari menjadi 1 hari untuk musim hujan proses pengeringan tetap berjalan. Kegiatan pelatihan manajemen pemasaran dapat terlaksana sesuai dengan harapan dari hasil evaluasi peserta dapat memahami tentang teknologi informasi bagaimana melakukan penjualan melalui aplikasi smart phone yang lebih mudah dan cepat.
PENGARUH KONEKSI POLITIK, PERSISTENSI LABA, DAN KEKUATAN LABA TERHADAP NILAI PERUSAHAAN
Angelia, Angelia;
Munandar, Agus
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v7i1.783
The aim of this research is to prove that there is an influence between political connections, earnings persistence, and earnings power on company value. The sample was selected based on the purposive sampling method and includes 33 companies listed on the Indonesian Stock Exchange. The observation period is 2020 to 2022. Multiple regression analysis is used to test the hypothesis, and the results show that political connections have no effect on company value, while earnings persistence and earnings strength have an effect on company value. This implies that a firm's financial performance and stability, as reflected in persistent and robust earnings, have a more substantial influence on its overall value than any potential political affiliations. This insight is valuable for stakeholders and financial analysts, emphasizing the critical role of financial metrics over political connections in assessing and understanding a company's value.
PENGARUH PROFITABILITAS, UKURAN BANK, DAN NON-PERFORMING LOAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI
Mara, Uli Lasdao;
Munandar, Agus
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v7i1.791
This research aims to understand the influence of Bank Profitability, Bank Size, and Non-Performing Loans (NPL) on Company Value, by considering the mediating role of Bank Capital Structure. The population of this research is commercial banks registered on the IDX during the 2018-2022 period which are included in the KBMI 3 category. The method for analyzing this research uses Structural Equation Modeling which is assisted by using SmartPLS statistics software. There were 10 banks that met the research sample criteria, so that the sample obtained was 50 financial reports. The research results show that bank size and NPL have a positive effect on capital structure, while profitability has no effect on capital structure. Furthermore, profitability, bank size have a positive effect on company value, and capital structure has a negative effect on company value. Meanwhile, NPL has no effect on company value. Then, the results of this research also show that capital structure does not mediate the relationship between profitability and NPL and company value. However, capital structure successfully mediates the relationship between bank size and firm value.
EFEKTIFITAS E-KATALOG PADA KEGIATAN PENGADAAN BARANG DAN JASA (PBJ) DALAM UPAYA PEMERINTAH MENCEGAH FRAUD
Sihaloho, Saut Wolker;
Ariza, Dani;
Munandar, Agus
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v7i1.798
Government Procurement of Goods and Services (PBJ) through e-purchasing with e-catalog is expected to be as a more reliable method for PBJ officer, specifically for Commitment-making officer (PPK) and Procurement Officer (PP) due to the process has become faster and easier to choose between providers, as well as all transaction recorded in the LKPP e-catalog and therefore the process is transparent in nature. Procurement method with e-catalog expected can prevent fraud or human error. This study uses juridical normative approach by going through reference book, regulations, and related literature. Results of this research proof that Procurement of Government Goods and Services through e-katalog, has benefit in term of clarity, speed of the process and the simplicity, however in term of fraud resistance there is still loophole in the system. Through e-catalog prices can be see by anyone, selection process and also all transaction are recorded in the LKPP e-catalog therefore transparent in nature. However, price set in the LKPP e-catalogue are the highest in the government, therefore PP still has to negotiate the price.
IMPLEMENTASI LEAN MANAGEMENT PELAYANAN RAWAT JALAN PASIEN BPJS KESEHATAN DI RUMAH SAKIT DENGAN TOOLS SISTEM INFORMASI RUMAH SAKIT ABIYOSOFT
Haryanto, Haryanto;
Dawam, Yanuar Pribadi;
Munandar, Agus
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v7i2.845
In the current era of JKN/BPJS health, almost every hospital in Indonesia receives health services from BPJS Health participants. The waiting time for hospital outpatients participating in JKN / BPJS has become a national issue and has resulted in many complaints from patients. In overcoming the long waiting time, the JKN / BPJS organizers provide various applications to overcome the long waiting time such as the MOBILE JKN BPJS application and bridging between hospital applications and applications provided by BPJS, but there are still many technical obstacles in the field such as the difficulty of installing the MJKN application from BPJS because it must use otp sms, as well as the patient's lack of understanding about the MJKN application which is less socialized by the hospital, therefore Abiyosoft in this case makes a hybridized hospital information system application with BPJS which facilitates and simplifies the outpatient service process. In a good hospital management information system application will provide or simplify the flow with the Lean Management concept.