Claim Missing Document
Check
Articles

Found 32 Documents
Search

The Effect of CSR, Intellectual Capital and GCG on Company Value with Financial Performance as a Moderating Variable in Food & Beverage Industry Companies Listed on the Indonesia Stock Exchange (IDX) Andi Tenri Harahap; Andi Ratna Sari Dewi
Jurnal Economic Resource Vol. 6 No. 1 (2023): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v6i1.506

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR), Intellectual Capital and Good Corporate Governance (GCG) on company value with financial performance as a moderating variable in food and beverage industry companies listed on the IDX. This research is quantitative research, using secondary data obtained from the Indonesia Stock Exchange (IDX). The total population in this study is 54 companies listed on the Indonesia Stock Exchange in 2017 -2019. There are 11 companies that meet the criteria to be sampled in this company. The analysis technique used in this research is Descriptive Statistics test, Classical Assumption test, Multiple Linear Regression analysis, Hypothesis testing and MRA. The results of this study indicate that the CSR and Intellectual Capital variables have no significant effect on firm value, Good Corporate Governance and Financial Performance have a positive and significant effect on firm value. Indirectly, financial performance has succeeded in strengthening the relationship between CSR and Intellectual Capital on company value, while financial performance has not been able to moderate the relationship between Good Corporate Governance and company value.
The Impact of Human Resources on the Rectorate of Universitas Hasanuddin Financial Performance Khaeril Anwar Junaedi; Andi Ratna Sari Dewi
Jurnal Economic Resource Vol. 6 No. 1 (2023): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v6i1.537

Abstract

The purpose of this study was to analyze and determine the influence and role of human resources on the quality of financial performance at the Rectorate of Accounting and Finance at Universitas Hasanuddin, Makassar. Quantitative research method with analysis using SPSS 25 and purposive sampling of 62 respondents. The results showed that the nature of responsibility and the provision of training to improve the quality of human resources had a positive and significant effect on the quality of financial performance, that roles and functions were varied, and that training materials tailored to the needs of financial staff played a key role in improving the quality of financial performance in the Rectorate of Accounting and Finance at Universitas Hasanuddin Makassar.
Identification Of Local Origin Income Factors In The Tourism Sector In Buton Selatan District Almadani, La Ode Aslam; Hamrullah, Hamrullah; Dewi, Andi Ratna Sari
Economy and Finance Enthusiastic Vol. 1 No. 2 (2023): July-December
Publisher : Tinta Emas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/efe.v1i2.92

Abstract

Tourism has been transformed into one of the economic sectors with extraordinary potential to support the economic growth of a region. The tourism industry has a significant role in the context of a country. South Buton Regency has great potential to increase local revenue (PAD) through tourism. This potential is based on various factors that make South Buton Regency an attractive tourist destination. This study aims to identify the factors of local revenue in the tourism sector in the South Buton Regency. The research method is in the form of observation, and direct interviews with the parties involved, and then the data is analyzed using descriptive analysis of the level of conformity through the level of interest and level of satisfaction. The study results show that the village's original income factors in the tourism sector are adequate infrastructure, effective promotion and marketing, and diversification of tourism products. The level of conformity obtained from the questionnaire results on the level of importance and level of satisfaction of local revenue factors in the tourism sector in South Buton Regency shows an average value of> 100%, namely 107.95% in the very satisfied category.
Factors Influencing the Strategy for Increasing Regional Original Income in Buton Regency Aci, Aci; Fatmawati, Fatmawati; Dewi, Andi Ratna Sari
International Journal of Multidisciplinary Approach Research and Science Том 1 № 03 (2023): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v1i03.222

Abstract

This research aims to analyze the factors that influence the strategy to increase Buton Regency's Original Regional Income (PAD). Regional income is an important source for district governments to finance development programs and public services. This research combines secondary data analysis with interviews with government officials, local economic experts, and other stakeholders to gain a deeper understanding of the external and internal factors that influence PAD. The findings show that national economic fluctuations, national tax policies, and local tax policies have a significant impact on Buton Regency's PAD. Apart from that, the potential of local natural resources and the active participation of local stakeholders are also key factors in the strategy to increase PAD. This research also highlights the importance of increasing internal capacity in regional financial management. In conclusion, this research provides a deeper understanding of the factors that influence PAD in Buton Regency and formulates recommendations for sustainable and adaptive PAD increase strategies.
PENGELOLAAN EKOWISATA DESA KAPAS BERBASIS SISTEM INFORMASI MANAJEMEN (SIM) MELALUI KEMITRAAN BUMDES Yanto, Edi; Dewi, Andi Ratna Sari; Fakhriyah, Sitti Fakhriyah; Indrabayu, Indrabayu; Aqfir, Aqfir; Syahputra, Rendy Aziz
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.22890

Abstract

Pengabdian masyarakat yang dilakukan merupakan Program Kolaborasi Sosial Membangun Masyarakat (Kosabangsa) di Desa Kapas Kecamatan Dakopamean Kabupaten Tolitoli. Kegiatan ini bekerja sama dengan mitra sasaran BUMDes Usaha Bersama dan Kelompok Sadar Wisata (POKDARWIS) yang bertujuan untuk pengetahuan dan pemberdayaan mitra terkait pengelolaan ekowisata berbasis Sistem Infomasi Manajemen (SIM). Kegiatan ini diikuti oleh 35 peserta dari kedua mitra sasaran. Hasilnya adalah peningkatan level pemberdayaan mitra terkait penerapan dan pengaplikasian digitalisasi system informasi manajemen pada setiap pencatatan dan transaksi keuangan BUMDes. Dari aspek manajemen kegiatan ini didukung dengaan adanya MOU Bersama Pemerintah Daerah melalui Dinas Pariwisata Kabupaten Tolitoli. Sementara dari aspek pemasaran, terbentuknya pemandu wisata yang berkompeten sehingga dapat meningkatkan pelayanan. Selanjutnya dari sisi investasi mitra bisa membuat produk unggulan berupa bakso dan abon ikan khas hasil kekayaan laut Desa Kapas.
Pemberdayaan UMKM Samadar melalui Pelatihan Pembuatan Keripik dan Bakso dari Rumput Laut Ulva sebagai Sumber Gizi dan Pendongkrak Ekonomi Irwan; Malina, Asmi Citra; Rusli, Arham; Putri, Ariella Ramadhani; Rahman, Rahmaniar; Dewi, Andi Ratna Sari; Liedeman; Surahman, Suryansyah
Jurnal Aplikasi dan Inovasi Iptek Vol 6 No Risdamas (2024): Jurnal Aplikasi dan Inovasi Iptek No. 6 Vol. Risdamas Desember, 2024
Publisher : Denpasar Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52232/jasintek.v6iRisdamas.189

Abstract

UMKM Samadar merupakan salah satu industri rumah tangga yang ada di Kabupaten Bone bergerak di bidang industri makanan pengolahan rumput laut. Saat ini UMKM Samadar ingin mengembangkan produk dari rumput laut yang memiliki gizi tinggi, namun dengan keterbatasan pengetahuan, dikhawatirkan pengembangan produk baru tersebut dihasilkan produk yang tidak konsisten baik dari segi rasa, kenampakan maupun formulasi terkait kandungan gizinya. Oleh karenanya, pada kegiatan ini dilakukan pelatihan pembuatan produk keripik dan bakso berbahan baku rumput laut. Pengembangan produk makanan turunan dari rumput laut Ulva bertujuan untuk memanfaatkan kekayaan gizi yang terkandung dalam bahan baku tersebut dalam makanan sehari-hari dengan cara yang inovatif dan menarik. Kegiatan ini diikuti oleh karyawan UMKM Samadar dan Penyuluh dari Dinas Perikanan Kabupaten Bone, dengan jumlah 15 orang peserta. Pada pelaksanaannya peserta sangat antusias dalam mengikuti kegiatan, mempelajari setiap tahapan proses pembuatan produk baik pada saat praktik maupun mempelajarinya dari flyer yang telah dibagikan. Jumlah produk yang dihasilkan sebanyak 20 bungkus untuk keripik rumput laut kemasan 250 gram dan 5 bungkus untuk bakso kemasan 250 gram. Kesimpulan dari kegiatan ini adalah produk inovasi saat ini sangat dibutuhkan, utamanya produk-produk inovasi yang menawarkan nilai gizi yang cukup. Selain itu, produk ini menjadi terobosan bagi UMKM Samadar dalam memasarkan produk baru berbahan dasar rumput laut untuk peningkatan profitnya
Pengaruh Penerapan Good Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Moderasi Faqih, Adnan; Laba, ABD. Rakhman; Dewi, Andi Ratna Sari
YUME : Journal of Management Vol 7, No 3 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i3.7371

Abstract

Nilai perusahaan adalah ukuran penting yang digunakan untuk mengevaluasi keuangan perusahaan secara keseluruhan. Penelitian ini dilakukan untuk menganalisis pengaruh Good Corporate Governance (Komite Audit, Dewan Komisaris Independen, kepemilikan institusional) sebagai faktor yang mempengaruhi nilai perusahaan kemudian melihat peran Kinerja Keuangan dalam memoderasi. Data dikumpulkan dari laporan keuangan tahunan perusahaan sektor industri dasar dan kimia tahun 2023 yang berjumlah 73 perusahaan, dengan menggunakan data pada situs resmi BEI (www.idx.co.id), (www.finance.yahoo.com), dan situs resmi masing-masing perusahaan. Data dianalisis dengan menggunakan aplikasi Statistical Package for the Social Sciences (27) dalam bentuk regresi linear berganda dan regresi moderasi dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa komite audit tidak berpengaruh terhadap nilai perusahaan, sedangkan dewan komisaris independen, kepemilikan institusional, dan corporate social responsibility berpengaruh positif terhadap nilai perusahaan, dan kinerja keuangan mampu memoderasi pengaruh dewan komisaris independen dan corporate social responsibility terhadap nilai perusahaan. Namun, kinerja keuangan tidak memoderasi pengaruh komite audit dan kepemilikan institusional terhadap nilai perusahaan. Kata kunci : nilai perusahaan, good corporate governance, corporate social responsibility, kinerja keuangan
Global Business Process Outsourcing Development and Its Impact Toward Indonesia Julius Jilbert; Mahlia Muis; Andi Ratna Sari Dewi; and Muhammad Rifai
IECON: International Economics and Business Conference Vol. 1 No. 1 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/xyzzav96

Abstract

This paper is concerned with business process outsourcing (BPO) development growth globally and how Indonesia ranks among the world. BPO is well known theoretically in Indonesia, yet it is practically not embraced or understood by the Indonesian business world. Is this related to the country's socio-economic problem, or do factors such as foreign trade and investment opportunities, economic and financial forces, political and legal forces, and competitive forces play a part? This article then tries to answer the question by elaborating on each factor and putting Indonesia at the cross- sectional diagram in the conclusion to understand where Indonesia stands at the BPO crossroad.
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan dan Profitabilitas Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Natalia, Grace; Laba, Abdul Rakhman; Dewi, Andi Ratna Sari
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5068

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening pada perusahaan BUMN yang terdaftar di bursa efek indonesia. Sampel dalam penelitian ini yaitu sebanyak 11 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Metode penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan data sekunder. Teknik pengumpulan data yang dilakukan adalah teknik dokumentasi. Populasi dalam penelitian ini adalah Perusahaan BUMN yang Terdaftar di BEI. Penelitian ini menggunakan software SmartPLS (Partial Least Square) mulai dari pengukuran model berupa uji outer weights, struktur model berupa uji R square, serta pengujian hipotesis. Hasil penelitian ini menunjukkan GCG berpengaruh positif dan signifikan terhadap Nilai Perusahaan, hal ini menunjukkan penerapan GCG yang baik dapat meningkatkan nilai perusahaan. Profitabilitas menunjukkan pengaruh positif dan signifikan terhadap Nilai Perusahaan, keuntungan perusahaan dapat meningkatkan nilai perusahaan. GCG terhadap Profitabilitas berpengaruh positif dan signifikan, dimana semakin besar Good Corporate Governance maka akan semakin tinggi profitabilitas. Serta GCG menunjukkan pengaruh positif dan signifikan terhadap nilai perusahaan melalui Profitabilitas. Kata Kunci: Good Corporate Governance, Profitabilitas, Nilai Perusahaan
THE INFLUENCE OF SOCIAL MEDIA ON INVESTMENT INTEREST IN CRYPTO CURRENCY Abbas, Abbas; Dewi, Andi Ratna Sari; Latiep, Ifah Finatry; Rachman, Abdul Nasir; Armilsar, Tri Ayu Lestari Putri; Hardiyono, Hardiyono
International Conference On Association Of Indonesian Entrepreneurship Study Programs Vol. 1 No. 2 (2024): Proceeding International Conference On Association Of Indonesian Entrepreneursh
Publisher : Association Of Indonesian Entrepreneurship Study Programs

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of social media on investment interest in cryptocurrencies, focusing on the role of influencers, psychological factors, and demographic characteristics. Using a quantitative approach through an online survey of younger respondents, the results show that social media has a significant effect on crypto investment interest. Exposure to influencer content has been shown to drive investment decisions, even when financial literacy and investment experience are not the dominant factors. In addition, risk aversion has a negative influence on investment interest, while skepticism is insignificant. Generation Z and millennials are recorded as the most active group in crypto investments, with social media as the main source of information. These findings imply the need for a new approach in financial education that focuses not only on basic literacy, but also on the critical ability to assess digital content and identify potential manipulation