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Journal : Valid Jurnal Ilmiah

FAKTOR-FAKTOR YANG MEMPENGARUHI OPTIMALISASI PEMANFAATAN ASET TETAP PADA PEMERINTAH KOTA MATARAM Siti Rahimah Nurdiana; Lilik Handajani; Alamsyah Alamsyah
Valid: Jurnal Ilmiah Vol 13 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.272 KB)

Abstract

The purpose of this study was to examine and provide empirical evidence about the Effect of asset inventory, legal audit of assets, asset valuation and monitoring and control of assets to optimize the utilization of fixed assets belonging to the City of Mataram. Sampling using purposive sampling method, with the respondent amounted to 73 people, namely the administrator of goods and the echelon IV in each SKPD in Mataram. This study uses multiple regression data analysis tools.The results showed empirical evidence that the asset inventory, monitoring and control of assets has positive influence on optimizing the utilization of fixed assets of the City of Mataram. However, legal audit of assets and asset valuation does not affect the optimization of asset utilization. The study's findings indicate that the better the inventory as well as the supervision and control of the asset, then the more optimal utilization of fixed assets, other indications explained that the City of Mataram is still yet maximum in conducting legal audit of assets and the valuation of assets due to constrained problems of legality. The implications of this study lead to the need for accountability in the management of government-owned assets in order to improve the optimization of the utilization of fixed assets owned by the Government. Thus assets owned area can be more efficiently and provide potential revenue for the government, further the need for enforcement efforts to maintain the security of assets and ownership of assets owned
Whistleblowing Disclosure of the Banking Sector Lilik Handajani; Saipul Arni Muhsyaf; Ayudia Sokarina
Valid: Jurnal Ilmiah Vol 20 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i1.259

Abstract

The purpose of this study is to describe the disclosure of the whistleblowing system (WBS) in public banks listed on the Indonesia Stock Exchange. Content analysis is carried out on information related to the disclosure of the whistleblowing system in the 2018-2020 bank annual report. The banking sector has deployed a rising number of whistleblowing systems (WBS) over the past three years, from 2018 to 2020, according to the study's findings. Disclosure of the WBS Whistle in the banking sector can be classified into domains: bank commitments to the implementation of WBS, the mechanism for reporting violations and types of violations reported, protecting the whistleblower's confidentiality, and investigating and evaluating the effectiveness of the WBS. The results of this study imply that the Bank's whistleblowing system policy is a governance mechanism as an early warning signal to detect indications of violations, alleged ethical irregularities and fraud.
Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Kinerja Perusahaan Amanda Bellamy; Lilik Handajani; Iman Waskito
Valid: Jurnal Ilmiah Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.284

Abstract

Environmental problems are an interesting issue to study, because the company's current goal is not only to increase profits, but also to take responsibility for environmental problems that arise as a result of company operations. This study aims to examine the effect of green accounting and environmental performance on company performance. Samples obtained by 30 PROPER participating companies listed on the Indonesia Stock Exchange for 2017-2021 were tested using multiple linear regression analysis. The results of the study show that green accounting has a negative and insignificant effect on company performance. The application of green accounting through environmental disclosures made by companies voluntarily has not been able to affect the company's performance. Environmental performance has a negative and insignificant effect on company performance. The environmental performance assessment with the PROPER assessment by KLH cannot yet be the basis for determining whether a company's performance is high or low. The results of this study reject stakeholder theory and legitimacy theory, PROPER participating companies apply green accounting and environmental performance has not been able to increase stakeholder trust and community legitimacy.
Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Kinerja Perusahaan Amanda Bellamy; Lilik Handajani; Iman Waskito
Valid: Jurnal Ilmiah Vol. 20 No. 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.284

Abstract

Environmental problems are an interesting issue to study, because the company's current goal is not only to increase profits, but also to take responsibility for environmental problems that arise as a result of company operations. This study aims to examine the effect of green accounting and environmental performance on company performance. Samples obtained by 30 PROPER participating companies listed on the Indonesia Stock Exchange for 2017-2021 were tested using multiple linear regression analysis. The results of the study show that green accounting has a negative and insignificant effect on company performance. The application of green accounting through environmental disclosures made by companies voluntarily has not been able to affect the company's performance. Environmental performance has a negative and insignificant effect on company performance. The environmental performance assessment with the PROPER assessment by KLH cannot yet be the basis for determining whether a company's performance is high or low. The results of this study reject stakeholder theory and legitimacy theory, PROPER participating companies apply green accounting and environmental performance has not been able to increase stakeholder trust and community legitimacy.
Co-Authors - Akram A. Akram Ahmad Rifa'i Ahmad Rifa'i Ahmad Rifai Ahmad Rifai Ahmad Rifai Ahmad Rifa’i Akma, Hidayatul Akram Akram, Akram Alamsyah Alamsyah Alamsyah Alamsyah Alan Firmansyah AM, Saiful Amanda Bellamy Andika Noviawan, Lalu Anggita Julia Mahmud Ayudia Sokarina Barry Alfian Biana Adha Inapty, Biana Adha Budi Santoso Budi Santoso Cahya Suryani Chandra Setiawan Darmo Suwito Dewa Ayu Oki Asta Rini Djumaidi, Lalu Takdir Dwi Nurnaningsih Dwi Putra Buana Sakti Dwidya Nitasya Eka Sintala Dewi Anjani Elly Purnama Sari Endar Pituringsih endar pituringsih, endar Erna Widiastuti Faizaturrahmi, Faizaturrahmi Farha, Farha Fatwadi Fatwadi Feryansyah, Feryansyah Fitriani, Baiq Titin Furkan, Lalu M. Hadi, Ahwan Hakim, Zulkarnain Hamdani Husnan, Lalu Hermanto - - Hermanto Hermanto Hermanto Hermanto Hermanto Hermanto Husnan, Lalu Hamdani I Nyoman Nugraha Ardana Putra Ihsan Hadi Iman Waskito Isnaini, Zuhrotul Johan Satriajaya Johan Satriajaya Julia Rospani, Tika Wahyu Kartikasari, Nungki Karyatni, Ni Made Dwi L. Hamdani Husnan Lalu Muhammad Furkan Layali Ihyani Lenap, Indria Puspitasari Lucky Mandalika Luh Putu Resti Mega Artantri Luh Utami Lukman Effendy Lukman Effendy Mareza, Puja Dwi Mawaddah, Tia Miharja, Een Samawati Miharja, Een Samawati Moh Syamsul Rijal Ni Ketut Surasni Ni Ketut Surasni Ni Made Dwi Karyatni Ni Made Pratiwi Nadi Saputri Nur Fitriah Nurabiah, N. Oktavia Komala Sari Perdana Kusuma Negara Prayitno Basuki, Prayitno Puja Dwi Mareza Pusparini , Herlina Putri, Helfiani Radiatushalihah, Radiatushalihah Rinie Arifianti Rismayati Sabina Sabina Saiful AM Saipul Arni Muhsyaf Sari, Elly Purnama Siti Rahimah Nurdiana Suryantara, Adhitya Bayu Sutisyruna Nofriani Sutriningsih Sutriningsih Telabah, I Wayan Suardana Titiek Herwanti Ulfa, Pipit Rismayani Widia Astuti Widia Astuti Windi Ar, Baiq Melati Sepsa Yati Fitria Zamri Yessy Puturuhu Iriene Puturuhu Yusli Mariadi