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<![CDATA[Penerapan Prinsip-Prinsip Good Corporate Governance pada Program Corporate Social Responsibility ]]>
<![CDATA[Nur Asiah]]>;
<![CDATA[Sri Haryanti]]>;
<![CDATA[Zulkarnain Zulkarnain]]>
<![CDATA[ Winter Journal: IMWI Student Research Journal Vol. 1 No. 1 (2020): Winter Journal: IMWI Student Research Journal ]]>
Publisher : <![CDATA[Institut Manajemen Wiyata Indonesia ]]>
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DOI: 10.52851/wt.v1i1.2
<![CDATA[This research discusses the application of the principles of GCG through the CSR program and tries to examine the various policies applied in various countries in implementing CSR as an illustration for Indonesia in implementing policies so that CSR can be focused and directed. The research was conducted using a literature review approach. Literature search through an online search engine from the Google Scholar database, Directory of Open Access Journals (DOAJ), Elsevier, and Wiley Online Library. The conclusion from the results of this study is that Indonesia is right to use a mandatory system, if CSR is only based on voluntary principles, this certainly cannot be carried out effectively and measurably in the application of CSR. CSR should have binding legal force and legal certainty as well as an obligation that must be carried out by the company. The obligation that must be carried out by the company is in the form of an obligation to issue the results of CSR activity reports to the public. In addition, it needs an important first step in implementing GCG, the Indonesian government can form a special agency or institution that is tasked with implementing the concept of GCG and implementing CSR in Indonesia. So, it is hoped that the implementation of CSR will be more focused and focused.]]>
<![CDATA[Kemampuan ROA dan NPM dalam Memengaruhi Return Saham ]]>
<![CDATA[Melly Fuji Astuti]]>;
<![CDATA[Zulkarnain Zulkarnain]]>
<![CDATA[ Winter Journal: IMWI Student Research Journal Vol. 1 No. 1 (2020): Winter Journal: IMWI Student Research Journal ]]>
Publisher : <![CDATA[Institut Manajemen Wiyata Indonesia ]]>
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DOI: 10.52851/wt.v1i1.4
<![CDATA[Return is what investors who invest their capital expect. ROA is used to determine company performance based on the company's ability to utilize its assets, this can lead to appreciation and depreciation of stock prices. NPM calculates the extent to which the company's ability to generate net income at a certain sales level. A high ratio gives confidence to investors to own company shares which can increase stock returns in the future. This study aims to determine: (1) the effect of return on assets (ROA) on stock returns, (2) the effect of net profit margin (NPM) on stock returns, and (3) the effect of return on assets (ROA) and net profit margin ( NPM) on stock returns simultaneously. The research subjects were manufacturing companies in the food and beverage sub-sector on the IDX 2012-2016. The data used are secondary data. The data analysis technique used in this study is Multiple Linear Regression Analysis. The results showed that (1) return on assets (ROA) has no effect on stock returns. (2) net profit margin (NPM) has no effect on stock returns. 3) simultaneous return on assets (ROA) and net profit margin (NPM) has no effect on stock returns.]]>
<![CDATA[Pengaruh Net Income, Cash Flow from Operations, dan Company Size Terhadap Dividend Policy ]]>
<![CDATA[Elis Natasya]]>;
<![CDATA[Zulkarnain Zulkarnain]]>
<![CDATA[ Winter Journal: IMWI Student Research Journal Vol. 3 No. 1 (2022): Winter Journal: IMWI Student Research Journal ]]>
Publisher : <![CDATA[Institut Manajemen Wiyata Indonesia ]]>
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DOI: 10.52851/wt.v3i1.7
<![CDATA[This study was conducted to determine the effect of net income, cash flow from operations, and company size on dividend policy on basic and chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2012-2016. The test was carried out using multiplle linear regression test with SPSS version 21. The study was conducted on 35 observations from annual reports of 7 companies samples from the selection by purposive sampling. Independent net income (X1), cash flow from operations (X2), and company size (X3) to dividend policy (Y). Companies that earn profits do not directly distribute dividends but are used for reinvestment. Companies with a limited amount of cash can distribute dividends in the from of stock dividends and large companies do not always distribute dividends because the economy is not stable so that the management of company funds is not effective. This situation makes the company prioritize the company’s growth.]]>
<![CDATA[Analisis Laporan Keuangan Perusahaan-Perusahaan Go Public Sektor Pertambangan Yang Terdaftar di BEI ]]>
<![CDATA[Seli Nurdianti]]>;
<![CDATA[Zulkarnain Zulkarnain]]>
<![CDATA[ Winter Journal: IMWI Student Research Journal Vol. 1 No. 2 (2020): Winter Journal: IMWI Student Research Journal ]]>
Publisher : <![CDATA[Institut Manajemen Wiyata Indonesia ]]>
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DOI: 10.52851/wt.v1i2.11
<![CDATA[This report analyzes the financial position (Balance Sheet) and the income statement of the mining sector, comparing reports that ended as of December 31, 2018 and 2017. Data in this report represent four mining sizes and three types of mining sub-sectors. This study aims to provide an overview and find out the financial performance of mining sector companies with measuring tools or indicators used in measuring the financial performance of the mining sector is the annual financial statement financial ratios. Quantitative approaches are used in data analysis and then the results of data analysis are done descriptively with secondary data obtained from financial statements to illustrate the findings of the analysis results related to the data. The results of the discussion found that the financial performance of companies grouped by size and type in the mining sector 2017 and 2018 seemed to be with a fluctuating ratio, this was due to an increase or decrease in financial statement items, for example in cash, debt, sales, inventory, profits , and others.]]>
<![CDATA[Eksplorasi Faktor-Faktor yang Mempengaruhi Peningkatan Kinerja Pelaku UMKM Disabilitas ]]>
<![CDATA[Krisnandika, Verina Ruth]]>;
<![CDATA[Zulkarnain, Zulkarnain]]>
<![CDATA[ Solusi Vol. 23 No. 1 (2025): January ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Semarang ]]>
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DOI: 10.26623/slsi.v23i1.11218
<![CDATA[Penelitian ini bertujuan untuk membuktikan secara empiris atas pengaruh transformasi digital, inklusi keuangan digital, dan literasi keuangan masing-masing terhadap kinerja pelaku UMKM disabilitas. Penelitian ini menggunakan pendekatan kuantiatif asosiatif dengan jumlah sampel 30 pelaku UMKM disabilitas yang ada di Jabodetabek. Teknik sampling yang digunakan dalam penelitian ini adalah teknik simple random sampling. Instrumen yang digunakan dalam penelitian ini berupa kuesioner yang disebarkan secara online. Alat analisis yang digunakan adalah program SPSS versi 25. Hasil yang pertama yang didapatkan dari penelitian ini adalah transformasi digital tidak berpengaruh terhadap kinerja pelaku UMKM disabilitas, yang menunjukkan bahwa pelaku UMKM disabilitas baik yang sudah maupun tidak melakukan transformasi digital sama-sama tidak merasakan manfaat sehingga transformasi digital tidak mempengaruhi kinerja pelaku UMKM disabilitas. Penelitian ini juga menemukan bahwa inklusi keuangan digital berpengaruh negatif terhadap kinerja pelaku UMKM disabilitas, karena walaupun pelaku UMKM disabilitas sudah mendapatkan modal dengan mengakses kredit ke lembaga keuangan namun kemampuan pengelolaan keuangan dari pelaku UMKM disabilitas tidak digunakan semestinya sehingga kinerja pelaku UMKM disabilitas cenderung menurun. Kemudian, hasil terakhir dari penelitian ini adalah literasi keuangan tidak berpengaruh terhadap kinerja pelaku UMKM disabilitas, karena tingkat literasi keuangan yang dimiliki para pelaku UMKM disabilitas ditemukan masih rendah sehingga tidak mempengaruhi peningkatan kinerja pelaku UMKM disabilitas.]]>
<![CDATA[THE INFLUENCE OF DIGITAL TRANSFORMATION, DIGITAL FINANCIAL INCLUSION, AND FINANCIAL LITERACY ON THE PERFORMANCE OF MSME ACTORS WITH DISABILITIES IN JABODETABEK ]]>
<![CDATA[Krisnandika, Verina Ruth]]>;
<![CDATA[Zulkarnain]]>
<![CDATA[ Count : Journal of Accounting, Business and Management Vol. 3 No. 2 (2025): October: COUNT: Journal of Accounting, Business and Management ]]>
Publisher : <![CDATA[CV. Fahr Publishing ]]>
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DOI: 10.61677/count.v3i2.212
<![CDATA[MSMEs serve as the backbone of the economy in Indonesia. As a result of the COVID-19 pandemic in 2020, many of the MSME sectors began to digitalise, but these MSMEs have various obstacles that have an impact on the growth of MSME performance when transforming to digitalisation, especially financial management constraints. This study was conducted to empirically prove the effect of digital transformation, digital financial inclusion, and financial literacy on the performance of MSME actors with disabilities. This study uses an associative quantitative approach with a sample size of 30 MSME actors with disabilities. The sampling technique used in this study was simple random sampling technique. The instrument used was a questionnaire. The analytical tool used was SPSS version 25. The results of this study are (1) digital transformation has no effect on the performance of MSME actors with disabilities; (2) digital financial inclusion has an effect on the performance of MSME actors with disabilities; and (3) financial literacy has no effect on the performance of MSME actors with disabilities. The limitations in this study are the research variables to examine the effect on the performance of MSME actors with disabilities, namely digital transformation, digital financial inclusion, and financial literacy, while there are many other variables not examined in this study that affect the performance of MSME actors with disabilities.]]>
<![CDATA[THE ROLE OF INFORMATION TECHNOLOGY, INTERNAL CONTROL SYSTEMS, AND HUMAN RESOURCES COMPETENCE IN IMPROVING THE VALUE ADDED (VAIC) PERFORMANCE OF STATE-OWNED ENTERPRISES IN INDONESIA ]]>
<![CDATA[Mutiara, Talita]]>;
<![CDATA[Hardianto, Ade Manggala]]>;
<![CDATA[Z Zulkarnain, Z Zulkarnain]]>;
<![CDATA[Novitasari, Yuli]]>
<![CDATA[ International Journal of Multidisciplinary Research and Literature Vol. 4 No. 6 (2025): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE ]]>
Publisher : <![CDATA[Yayasan Education and Social Center ]]>
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DOI: 10.53067/ijomral.v4i6.389
<![CDATA[This research is motivated by the importance of increasing value added in public sector companies in Indonesia, particularly state-owned enterprises (SOEs), through optimizing information technology, improving the effectiveness of internal control systems, and improving human resource competency. The main objective of this study is to analyze the partial and simultaneous effects of these three variables on company value added. This study uses a quantitative approach with secondary data obtained from the annual reports and financial statements of 20 state-owned enterprises (BUMN) for the period 2019–2023, and processed using panel data regression analysis with a Random Effect model. The results show that information technology and human resource competency have a positive and significant effect on value added, while internal control systems have a positive but insignificant effect. Simultaneously, these three variables have a substantial effect on increasing value added, with an Adjusted R² value of 96.35%. This finding confirms that digital transformation and strengthening human resource capacity are key factors in creating added value and increasing the competitiveness of SOEs in the modern era.]]>
<![CDATA[FINANCIAL STRESS AND ITS IMPACT ON RISKY CREDIT BEHAVIOUR: EVIDENCE FROM GENERATION Z PAYLATER USERS IN SUKABUMI ]]>
<![CDATA[Selviana, Neng]]>;
<![CDATA[Zulkarnain, Zulkarnain]]>
<![CDATA[ International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 5 No. 3 (2025): International Journal of Economy, Education and Entrepreneurship ]]>
Publisher : <![CDATA[Yayasan Education and Social Center ]]>
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DOI: 10.53067/ije3.v5i3.414
<![CDATA[This study aims to examine the effect of financial stress on risky credit behaviour among Generation Z paylater users in Sukabumi City. A quantitative method was applied using a questionnaire distributed to 397 respondents. The data were analysed using multiple linear regression with SPSS 27. The results show that financial stress has a positive and significant effect on risky credit behaviour. This means that individuals experiencing higher financial stress tend to make impulsive financial decisions, such as borrowing excessively or delaying payments. The coefficient of determination (R²) value of 0.173 indicates that financial stress explains 17.3% of the variation in risky credit behaviour, while other factors explain the rest. This finding highlights the importance of managing financial pressure to prevent irresponsible credit usage among Generation Z in the digital era.]]>
<![CDATA[IMPLEMENTASI STANDAR AKUNTANSI ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) DALAM PENYUSUNAN LAPORAN KEUANGAN UMKM KOTA SUKABUMI ]]>
<![CDATA[Nurazizah]]>;
<![CDATA[Zulkarnain , Zulkarnain]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022): Juli ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ]]>
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DOI: 10.24034/jiaku.v1i2.5398
<![CDATA[Micro, Small, and Medium Enterprises (MSMEs) are the most dominating businesses in the world and Indonesia. The development of MSMEs is also quite rapid so that they can become supporters of the economy, especially in Indonesia. To support the development of MSMEs in preparing financial reports, the government issued a special Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM) which is a simple form of General Accounting Standards. This study aims to determine whether MSME Mochi Lampion Sukabumi has implemented SAK EMKM in its financial reporting. The method used in this study is a descriptive qualitative method. Data were obtained from primary and secondary sources. Primary sources are obtained directly through interviews and observations while secondary sources are obtained from documents in the form of photos and notes regarding company profiles. The results showed that MSMEs Mochi Lampion Sukabumi in the process of preparing financial reports had implemented accounting standards such as journaling and cash flow but had not fully implemented SAK EMKM in their financial reporting. Only the preparation of the Income Statement is following SAK EMKM. As for the Statement of Financial Position and Notes to Financial Statements, MSME Mochi Lampion has not yet fully prepared.]]>
<![CDATA[MEMAHAMI GCG, CSR, DAN KINERJA KEUANGAN: MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN SEKTOR INDUSTRIAL YANG TERDAFTAR DI BEI PERIODE 2018-2022 ]]>
<![CDATA[Dwi Kurnia]]>;
<![CDATA[Zulkarnain Zulkarnain]]>;
<![CDATA[Fahrurrazi Fahrurrazi]]>;
<![CDATA[Ade Munhiar]]>;
<![CDATA[Herni Herdiani]]>
<![CDATA[ MBA Journal – Management, Business Administration, and Accounting Journal Vol. 1 No. 01 (2024): MBA Journal – Management, Business Administration, and Accounting Journal ]]>
Publisher : <![CDATA[Universitas Sains Indonesia Publishing ]]>
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<![CDATA[Tujuan penelitian ini untuk mengetahui pengaruh Good Corporate Governance (GCG) yang diproksikan oleh dewan komisaris independen dan kepemilikan institusional, serta Corporate Social Responsibility (CSR) terhadap kinerja keuangan dan manajemen laba sebagai variabel mediasi. Data yang digunakan dalam penelitian ini adalah data sekunder yang melibatkan 25 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2018-2022. Sampel diambil dengan menggunakan teknik purposive yaitu pengambilan sampel berdasarkan karakteristik tertentu. Data dalam penelitian ini dianalisis dengan menggunakan analisis regresi linear berganda. Hasil dari penelitian ini adalah dewan komisaris independen berpengaruh positif terhadap manajemen laba, kepemilikan institusional berpengaruh negatif terhadap manajemen laba, CSR tidak berpengaruh terhadap manajemen laba, dewan komisaris independent tidak berpengaruh terhadap kinerja keuangan, kepemilikan institusional berpengaruh negatif terhadap kinerja keuangan, CSR berpengaruh negatif terhadap kinerja keuangan, manajemen laba berpengaruh negatif terhadap kinerja keuangan. Serta manajemen labaa tidak mampu memediasi hubungan antara dewan komisaris independen, kepemilikan institusional dan CSR terhadap kinerja keuangan.]]>
