Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : WIDYAKALA JOURNAL

The Productivity of Vocational Schools: The Role of Efficiency, Fairness, Transparency, and Accountability of Financial Management Agoestina Mappadang; Khusaini -
WIDYAKALA: JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 8, No 1 (2021): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.497 KB) | DOI: 10.36262/widyakala.v8i1.379

Abstract

In the last decade, vocational education quality is one of the productivity measurements. To measure productivity were internal and external efficiency, the quality of graduates, financial management, and effectivity. This study aims to examine and analyzed the effect of the principles of efficiency, fairness, transparency, and accountability in financial management on vocational school productivity simultaneously or partially. The sampling technique used was a census. Data collection methods using questionnaires. Data analysis methods using logistic regression analysis. The results of this study could be concluded that teachers' perceptions of school productivity were good, but they're still needs to be an improvement in school policies in keeping schools productive and even increasing. The results both partially and simultaneous were the application of the principle of transparency and accountability proven to contribute significantly to increasing school productivity. Whereas the principle of efficiency and fairness didn’t significantly contribute to increasing the productivity of vocational schools in Business and Management in Tangerang Municipality. While simultaneously, the application of the principles of efficiency, fairness, transparency, and accountability in school financial management contributed to creating school productivity. The implication of this research was useful for improving the quality and productivity of vocational schools in Tangerang Municipality.
The Effect Of Good Corporate Governance Implementation On Tax Avoidance Behavior Christin Agustina; Agoestina Mappadang
WIDYAKALA: JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 9, No 1 (2022): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (837.468 KB) | DOI: 10.36262/widyakala.v9i1.505

Abstract

This research is based on the intention to see the extent of the influence of independent commissioners, institutional ownership audit committees, managerial ownership and the comparison of previous and current year tax avoidance on tax avoidance, and the relationship of good corporate governance to tax avoidance in companies. The occurrence of a phenomenon due to bad corporate governance that has an impact on the trend of tax avoidance that is carried out in a legal way as well as an illegal way is further exacerbated by the COVID-19 pandemic. The independent variable is measured by taking several variables in corporate governance. Tax avoidance is used as the dependent variable and is measured by CETR. The sample was taken by purposive sampling by collecting company data on the IDX totaling 73 from the same businesses in the property and real estate business in 2014-2020. The statistical analysis uses panel data regression analysis with Eviews 10 as the data processing application. The results show that independent commissioners do not significantly affect tax avoidance, the audit committee does not significantly affect tax avoidance, institutional ownership does not significantly affect tax avoidance, managerial ownership significantly affects tax avoidance, tax avoidance in the previous year period significantly affects tax avoidance in the current year period.
Managerial Ownership, Leverage, Profitability, Corporate Value: An Interactive Effect In Indonesia Stock Exchange Mappadang, Agoestina
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 8, No 2 (2021): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.74 KB) | DOI: 10.36262/widyakala.v8i2.443

Abstract

Managerial ownership, firm value and financial characteristic have long been critical issue with regards to company’s financial decision making. If the profitability higher and more assignable profit there and it is the higher value of the firm.  Purpose of this study to analyze how the impact of Managerial Ownership, Leverage, Profitability on the firm value. The population take from companies listed in Indonesian Stock Exchange 2015 - 2019. The population taking from property, real estate and building construction.  This research method using for this study is a purposive sampling with multiple of regression analysis. The result of this research are managerial ownership affects the value of the firm, leverage does not affect the value of the firm and profitability affects on value of the firm. The simultaneous of managerial ownership, leverage and profitability have no significant on  firm value. This study’s Implication will support for stakeholder theory that management as an agent must develop a relationship with stakeholders by embarking on environmental friendly practice to maintain a positive value. Besides, value of the company has created must be prioritized to help the companies enhance their competitive advantage to strengthen on financial performance.