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HUBUNGAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA LANGSUNG DI KABUPATEN ACEH UTARA Syamni, Ghazali; Husodo, Zaafri; din, Syarifuddin
JURNAL KEBANGSAAN Vol 3, No 5 (2014): JURNAL KEBANGSAAN
Publisher : JURNAL KEBANGSAAN

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Abstract

The objectives this research is to analyze the relationship legal revenue to expenditures in North Aceh. The data used in this study are reported revenue realization consisting of local taxes, retribution, and other legal revenue to particular expenditure direct in North Aceh for 30 years from 1982 -2011. The method used in this study is multiple regression analysis. The results found that the revenue associated with direct expenditure in the North Aceh. This indicates that the higher the revenue, the greater the direct spending by an area. Subsequently other findings in this study are all components of tax revenue in this case, retribution, etc. legitimate income also affect direct spending. These findings indicate the government of the district or other government in Indonesia to be more active in raising revenue. But in the process of determination procedures or approaches that investment pro investment.Keywords: relationship, legal revenue, expenditures, north Aceh
The Analysis Of ESG Score On Corporate Financial Distress Risk In Emerging And Developed Countries In Asia Aliazahra, Sanamira; Husodo, ZaƤfri
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7649

Abstract

This study aims to examine how Environmental, Social, and Governance (ESG) performance affects the risk of non-financial public corporations in emerging and developed Asian nations over eight years from 2016 to 2023. Refinitiv Eikon data was used to collect data for this study, yielding a result of 208 companies across emerging Asian countries and 143 companies in developed Asian countries. The data were then processed through a regression model, where the dependent variable was the ESG scores and the independent variable was the firm financial distress risk, which was measured by the Altman Z-Score model. The findings of the study prove that improving ESG performance can help reduce firm financial distress risk for emerging Asian countries in the non-manufacturing sector and developed countries in Asia. The better ESG performance can reduce the company's firm financial distress risk from bankruptcy as indicated by the increasingly high Altman Z-Score. The conclusion of the study is that the ESG score is an important factor for companies in sustainable business development.