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<![CDATA[Pengaruh Penganggaran Berbasis Kinerja, Komitmen Organisasi terhadap Akuntabilitas Kinerja dengan Kompetensi Aparatur Sebagai Variabel Moderating (Studi Kasus Pada Pemerintah Kota Pekalongan) ]]>
<![CDATA[Sunny Safryani]]>;
<![CDATA[Gregorius N. Masdjojo]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 4, No 3 (2022) ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v4i3.2535
<![CDATA[Abstrak Penelitian bertujuan untuk menganalisis pengaruh penganggaran berbasis kinerja, komitmen organisasi terhadap akuntabilitas kinerja dengan kompetensi aparatur sebagai variable moderasi. Jenis penelitian yang dipilih yaitu penelitian metode asosiatif bentuk pola hubungan yaitu hubungan kausal, sedangkan pendekatan dalam penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian ini meliputi seluruh Tim Anggaran Perangkat Daerah di seluruh SKPD lingkungan Pemerintah Kota Pekalongan yang berjumlah 31 SKPD.Sampel dalam penelitian ini sejumlah 110 orang yang meliputi Pengguna Anggaran, PPK-SKPD serta Kasubag Renval dan Keuangan serta PPTK kegiatan atau disebut juga sampel populasi.Analisa data yang dipilih yaitu regresi moderasi selisih mutlak pure dalam pengukuran variable moderasi. Hasil penelitian menunjukkan bahwa penganggaran berbasis kinerja dan komitmen organisasi berpengaruh positif serta signifikan terhadap akuntabilitas kinerja, kompetensi aparatur tidak memiliki pengaruh sebagai variable moderasi penganggaran berbasis kinerja terhadap akuntabilitas kinerja sedangkan kompetensi aparatur memperkuat komitmen organisasi terhadap akuntabilitas kinerja. Variable penganggaran berbasis kinerja dan komitmen organisasi dimasukkan ke dalam model regresi mampu memberikan penjelasan terhadap akuntabilitas kinerja sebesar 84,2% dan 15,8% sisanya dijelaskan oleh factor lain. Kata Kunci : PenganggaranBerbasisKinerja,KomitmenOrganisasi, Kompetensi Apratur, Akuntabilitas Kinerja]]>
<![CDATA[Analisis Pengaruh Rasio Keuangan Terhadap Profitabilitas Pada Bank Devisa Yang Terdaftar Di BEI Periode 2017-2022 ]]>
<![CDATA[Dina Fadhilah]]>;
<![CDATA[Gregorius N. Masdjojo]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ) ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
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DOI: 10.37385/msej.v4i5.2775
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Net Interest Margin (NIM), Operating Costs on Operating Income (BOPO), Loan to Deposit Ratio (LDR), dan Non Performing Loan (NPL) terhadap Profitabilitas yang diproksi dengan Return on Asset (ROA). Riset ini menggunakan data-data yang bersumber dari perusahaan bank Devisa yang terdaftar di Bursa Efek Indonesia (BEI) dimulai dari tahun 2017-2022 dan laporan rasio keuangan yang diperoleh dari Otoritas Jasa Keuangan (OJK). Total perusahaan bank Devisa yang terdaftar di BEI 32 perusahaan dan yang masuk kriteria uji sebesar 12 perusahaan. Jumlah data panel 288 berasal data triwulan selama 6 tahun untuk 12 Bank Devisa. Hasil analisis regresi data panel dengan bantuan software E-Views menunjukkan pilihan estimasi terbaik adalah Fixed Effect Model (FEM). Berdasarkan ouput FEM ditemukan bahwa variabel NIM berpengaruh positif dan signifikan terhadap Profitabilitas (ROA). Variabel BOPO berpengaruh negatif dan signifikan terhadap Profitabilitas (ROA). Dan NPL berpengaruh negatif dan signifikan terhadap Profitabilitas (ROA). Variabel LDR tidak berpengaruh terhadap Profitabilitas (ROA). Koefisien determinasi dari model FEM ini adalah 95 %.]]>
<![CDATA[Analisis Pengaruh Rasio Keuangan Terhadap Profitabilitas Pada Bank Devisa Yang Terdaftar Di BEI Periode 2017-2022 ]]>
<![CDATA[Dina Fadhilah]]>;
<![CDATA[Gregorius N. Masdjojo]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i1.6940
<![CDATA[The purpose of this study is to determine the effect of Net Interest Margin (NIM), Operating Costs on Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Non Performing Loan (NPL) on Profitability as proxied by Return on Assets (ROA). This research uses data sourced from foreign exchange bank companies listed on the Indonesia Stock Exchange (IDX) starting from 2017-2022 and financial ratio reports obtained from the Financial Services Authority (OJK). The total number of foreign exchange bank companies listed on the IDX is 32 companies and those that enter the test criteria are 12 companies. The total panel data of 288 comes from 6 years of quarterly data for 12 Foreign Exchange Banks. The results of panel data regression analysis with the help of E-Views software show that the best estimation choice is Fixed Effect Model (FEM). Based on FEM output, it was found that the NIM variable had a positive and significant effect on Profitability (ROA). BOPO variables have a negative and significant effect on Profitability (ROA). And NPL has a negative and significant effect on Profitability (ROA). The LDR variable has no effect on Profitability (ROA). The coefficient of determination of this FEM model is 95%. Keywords: NIM, BOPO, LDR, NPL, Profitability, FEM]]>
<![CDATA[Analisis Pengaruh Faktor Makro Ekonomi Terhadap Harga Saham (BUMN20 Di IDX Periode 2019-2021) ]]>
<![CDATA[Fika Nurul Hidayati]]>;
<![CDATA[Gregorius N. Masdjojo]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ) ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
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DOI: 10.37385/msej.v4i6.2676
<![CDATA[Harga saham perusahaan BUMN20 yang tercatat di Bursa Efek Indonesia tidak stabil pada 2019-2021. Berdasarkan penelitian kajian sebelumnya, terdapat perbedaan pendapat mengenai variabel Yang mempengaruhi harga saham persahaan. Penelitian ini menggunakan model penelitian kuantitatif. Populasi dalam penelitian ini yaitu IDX-BUMN20 yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. menggunakan metode subjektif sampling. Besaran data sebesar 240 data yang didadapat dari laporan bulanan perusahaan dengan sampel sebanyak 20 perusahaan. Metode analisis yang digunakan adalah regresi data panel dengan bantuan sofware E-views 10. untuk memilih metode estimasi terbaik menggunakan uji Chow, uji Hausman dan uji Lagrange Multiplier. Hasil pengujian merekomendasikan menggunakan estimasi Fixed Effect Model (FEM) berdasarkan estimasi tersebut ditemukan bahwa inflasi dan suku bunga tidak berpengaruh terhadap harga saham. Sedangkan nilai tukar berpengaruh terhadap harga saham.]]>
<![CDATA[GOVERNMENT EXPENDITURE AND POVERTY ]]>
<![CDATA[Sri Isnowati]]>;
<![CDATA[Gregorius N. Masdjojo]]>;
<![CDATA[Rokh Eddy Prabowo]]>
<![CDATA[ Jurnal REP (Riset Ekonomi Pembangunan) Vol. 8 No. 2 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rep.v8i2.1003
<![CDATA[Poverty is a problem in developing countries. Poverty alleviation requires comprehensive and integrated handling, because this problem is multysectoral and multidimensional. This study aimed to analyze the effect of government education, health, and infrastructure expenditures on poverty in Central Java Province, Indonesia. The data in this study was the pooling data from 35 districts/cities in Central Java Province from 2018 to 2020. The data analysis method in this study is multiple regression analysis with panel data. The results of the analysis show that the regression coefficient for the variable government spending on education was negative. Health expenditure has a negative effect on poverty levels. Public work expenditure has a negative effect on poverty levels in Central Java Province, Indonesia. This policy implies that the role of local governments is very large in reducing poverty in Central Java, so a larger budget is needed to reduce poverty in Province of Central Java.]]>
<![CDATA[Pengaruh Good Corporate Governance terhadap kinerja keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Pada Periode 2017-2021 ]]>
<![CDATA[Tjua, Stefanie Monika]]>;
<![CDATA[Masdjojo, Gregorius N.]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i2.2410
<![CDATA[The purpose of this study is to determine the effect of applying the principles of Good Corporate Governance on the financial performance of banking companies listed on the Indonesian stock exchange for the 2017-2021 period. This study uses quantitative methods with secondary data, namely in the form of company annual reports obtained from www.idx.co.id and the company's official website. The independent variable in this study is Good Corporate Governance which is focused on four aspects, namely the Independent Board of Commissioners, the Audit Committee, Institutional Ownership, and Company Size. The dependent variable used is the financial performance of banking companies as proxied by Return On Assets (ROA). The sample was selected using the purposive sampling method with a total of 100 samples and processed using panel data regression. The results showed that the Independent Board of Commissioners and Institutional Ownership had no effect on the Financial Performance of Banking Companies, while the Audit Committee and Company Size had a significant effect on the Financial Performance of Banking Companies. While the Independent Board of Commissioners, Audit Committee, Institutional Ownership, and Company Size together have a significant effect on the Financial Performance of Banking Companies.]]>
<![CDATA[The Influence Of Capital Structure, Company Size, Dividend Policy, And Profitability On Company Value With Covid-19 As A Moderation ]]>
<![CDATA[Rahmadyaningrum, Ulfa]]>;
<![CDATA[Masdjojo, Gregorius N]]>
<![CDATA[ JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 1 (2024): JHSS (Journal of Humanities and Social Studies) ]]>
Publisher : <![CDATA[UNIVERSITAS PAKUAN ]]>
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DOI: 10.33751/jhss.v8i1.9486
<![CDATA[This research aims to test and analyze the influence of Capital Structure (DER), Company Size (SIZE), Dividend Policy (DPR), and Profitability (ROA) on Company Value (PBV) with Covid-19 as moderation. The sampling method uses a purposive sampling technique with the basic requirement that only mining companies publish complete financial reports and annual reports for the 2017-2022 period. The type of data used is panel data. Selecting the best model in the Chow test to choose between the Common Effect Model (CEM) and the Fixed Effect Model (FEM) and the Hausman test to choose between the Fixed Effect Model (FEM) and the Random Effect Model (REM). Chow and Hausman test results, FEM is the best model in this research. The results of the Fixed Effect Model (FEM) output conclude that Capital Structure has a positive and significant effect on Company Value, Company Size has a negative and significant effect on Company Value, Dividend Policy has a positive and insignificant effect on Company Value, Profitability has a positive and significant effect on Company Value, and Covid-19 (DUMMY) weakens Profitability on Company Value.]]>
<![CDATA[PENGARUH FAKTOR INTERNAL BANK TERHADAP PENYALURAN KREDIT PERBANKAN ]]>
<![CDATA[Nabila Sabrina Asma Sinaga Sinaga]]>;
<![CDATA[Gregorius N. Masdjojo]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 15 No. 1 (2022): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v15i1.625
<![CDATA[Banking is one of the business entities that collects funds from the people in the form of savings and distributes them back to the people in the form of credit or in the form of savings in order to raise the standard of living of the people. The population of this study are banking companies registered with the Financial Services Authority (OJK) in the 2016-2020 period. The sampling technique in this study uses the panel data regression method, with a total of 50 banking companies that issue financial statements according to predetermined criteria. The results of this study indicate that the Loan to Deposit Ratio (LDR) variable simultaneously has a significant effect on bank lending. Meanwhile, Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Return On Assets (ROA), Net Performing Loans (NPL), and Operating Expenses on Operating Income (BOPO) have no significant effect on bank lending.]]>
<![CDATA[The Sustainability Business of Indonesian Commercial Banks as Measured by Regulatory Compliance ]]>
<![CDATA[Puspitasari, Elen]]>;
<![CDATA[Sudiyatno, Bambang]]>;
<![CDATA[Masdjojo, Gregorius N]]>;
<![CDATA[Andraini, Fitika]]>;
<![CDATA[Nurhayat , Ida]]>;
<![CDATA[Darodjat , Tubagus Achmad]]>
<![CDATA[ Journal Evidence Of Law Vol. 3 No. 3 (2024): Journal Evidence Of Law (Desember) ]]>
Publisher : <![CDATA[CV. Era Digital Nusantara ]]>
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DOI: 10.59066/jel.v3i3.974
<![CDATA[This research aimed to examine the relationship between the sustainability of bank business measured by bank performance and compliance with banking regulations. Bank compliance related to capital requirements, liquidity, and asset quality. This research uses quantitative methods to analyze the effect of compliance with banking regulations on bank performance. The research sample is a conventional private bank operating on the Indonesian Stock Exchange. The research period 2017 – 2021(before and during COVID-19) with 25 banks that met the requirements was taken as the research sample. Data analysis uses Panel Estimation Corrected Standard Errors. The outcome demonstrates that strengthening bank performance is positively impacted by capital requirements compliance, especially return on assets, but has no effect on return on equity. Compliance with liquidity and asset quality does not affect bank performance. Another finding is that inflation functions as a control variable for bank performance, while bank size does not. Ultimately, these findings show that a bank must comply with capital adequacy requirements because it has been proven to improve its sustainability business.]]>
<![CDATA[PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP MANAJEMEN KEUANGAN SEKOLAH ]]>
<![CDATA[Hakim, Luqman]]>;
<![CDATA[Masdjojo, Gregorius N.]]>
<![CDATA[ JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 7, No 4 (2024): November 2024 ]]>
Publisher : <![CDATA[Smart Education ]]>
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DOI: 10.54314/jssr.v7i4.2299
<![CDATA[Perubahan paradigma Pendidikan SMK (Sekolah Menengah Kejuruan) menjadi institusi penghasil pendapatan menjadikan perubahan tata kelola. SMK yang dituntut untuk menghasilkan lulusan yang siap pakai kini bergeser karena hasil proses pendidikannya mampu dihargai dan diperhitungkan sebagai penambah pendapatan sekolah. Usulan pembentukan Badan Layanan Umum Daerah (BLUD) SMK dirasa kurang tepat dikarenakan Sumber Daya Manusia (SDM) yang lebih banyak guru akan lebih terbebani untuk proses pengelolaannya. Usaha Mandiri (USMAN) SMK merupakan salah satu inovasi Pemerintah Provinsi Jawa Tengah yang mengedepankan fleksibilitas BLUD tetapi dengan administrasi yang lebih sederhana. Penelitian ini bertujuan untuk mengetahui pengaruh SDM terhadap pengelolaan keuangan USMAN. Penelitian ini merupakan korelasional dengan tujuan untuk mendeteksi sejauh mana variasi-variasi pada suatu faktor berkaitan dengan variasi-variasi pada satu atau lebih faktor lain berdasarkan pada koefisien korelasi. Dari seluruh total pupulasi sebanyak 420 orang, terkumpul 320 sampel dengan rincian 72 Kepala Sekolah, 121 Koordinator USMAN, 127 Bendahara USMAN. Hasil penelitian membuktikan bahwa SDM, merupakan faktor yang berpengaruh signifikan terhadap pengelolaan keuangan USMAN. Penelitian ini menunjukkan bahwa faktor-faktor tersebut harus selalu dilakukan evaluasi dan perbaikan supaya pengelolaan keuangan USMAN lebih baik.]]>
