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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Scientia Journal Of Business, Finance, and Economics (JBFE) Journal of Economics and Social Sciences Innovative: Journal Of Social Science Research
Jejen Jaenudin
Universitas Nasional Pasim
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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PENGARUH KOMPETENSI SDM DAN TEKNOLOGI INFORMASI TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN SERTA PENGARUHNYA PADA KINERJA KEBERLANJUTAN KEUANGAN (STUDI PADA PERKUMPULAN KELUARGA BERANCANA INDONESIA (PKBI)) Jejen Jaenudin
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 3 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2019.v3.i1.4098

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kompetensi sumberdaya manusia dan teknologi informasi terhadap ketepatan waktu pelaporan keuangan serta pengaruhnya pada kinerja keberlanjutan keuangan, studi pada Perkumpulan Keluarga Berencana Indonesia (PKBI). Penelitian ini direncanakan mengambil seluruh populasi (total 26) menjadi sampel penelitian, namun yang berhasil dikumpulkan hanya 22 sampel. Metode penelitian menggunakan mixed method yang mengkombinasikan kuantitatif kuesioner dan kemudian diperkuat dengan wawancara terbuka. Hasil penelitian menunjukan (1) kompetensi sumberdaya manusia berpengaruh negatif dan tidak signifikan terhadap ketepatan waktu pelaporan keuangan. (2) Teknologi informasi berpengaruh positif dan tidak signifikan terhadap ketepatan waktu pelaporan keuangan. (3) Ketepatan waktu pelaporan keuangan berpengaruh positif dan tidak signifikan terhadap kinerja keberlanjutan keuangan.
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON THE FINANCIAL PERFORMANCE OF BUMD, WEST JAVA PROVINCIAL GOVERNMENT FINANCIAL INSTITUTIONS Jejen Jaenudin; Nastiti RIzky Shiyammurti
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i03.1756

Abstract

The low financial performance of BUMDs in West Java province has become a problem that has received intensive attention from various groups. This is because the low financial performance causes the contribution of Regional Original Income (PAD) from existing BUMDs to be low. Of course this is not worth the investment made by the provincial government or level 2 local government, where the funds come from the people who should be held accountable. Based on the results of interviews with BPKP, the Governor of West Java, the Provincial DPRD and other stakeholders, it can be concluded that the factor for the low financial performance of BUMDs in West Java is the problem with the implementation of Good Corporate Governance ( GCG). This study aims to analyze the effect of GCG (institutional ownership, audit committee and board of commissioners / supervisors) on financial performance at BUMD in West Java by using Return on Assets (ROA) as a proxy for measuring financial performance. Based on literature studies, the majority of related research is conducted on companies listed on the Indonesia Stock Exchange (IDX), companies that are included in the Corporate Governance Perception Index (CGPI) and BUMNs so that this research conducted on BUMD will provide additional references from existing ones. The method of this research is panel data regression where one has to find an appropriate estimation model. Is the dominant common effect model, fixed effect model or random effect model. After that, the chow test, lagrange multipler test and hausman test were carried out. The next stage is the normality test, multicollinearity test, heteroscedasticity test and autocoleration test. The last is the interpretation stage in the form of adjusted R Square test, F test, Partial T test, Goodness of Fit test (hypothesis test). It is hoped that this research can provide recommendations to BUMD regarding the management of Good Corporate Governance in order to produce good financial performance. In terms of the level of technology absorption, it can be concluded that this research has reached stage 3. The main challenge of this research is the availability of data from 27 cities/regencies in West Java, so that the researcher makes a roadshow scenario to each city-district for data requests if the data is not readily available. complete at the Bureau that handles BUMD at the West Java Provincial Government.
Analisis Faktor Penurunan Kualitas Pelaporan Keuangan BUMD Jawa Barat Pada Masa Pandemi Covid-19 Jejen Jaenudin; Nastiti Rizky Shiyammurti
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.4538

Abstract

Rendahnya kinerja keuangan pada BUMD-BUMD di lingkungan provinsi Jawa Barat telah menjadi permasalahan yang cukup mendapat perhatian intensif dari berbagai kalangan. Hal ini dikarenakan, rendahnya kinerja keuangan mengakibatkan kontribusi Pendapatan Asli Daerah (PAD) dari BUMD-BUMD yang ada menjadi rendah. Tentu hal ini tidak setimpal dengan investasi yang dilakukan oleh pemerintah provinsi maupun pemerintah daerah tingkat 2, dimana dana berasal dari rakyat yang seyogyanya harus dipertanggjawabkan. Berdasarkan hasil wawancara dengan BPKP, Gubernur Jawa Barat, DPRD Provinsi dan stakeholder lainnya disimpulkan bahwa faktor rendahnya kinerja keuangan BUMD di Jawa Barat adalah adanya permasalahan pada penerapan Good Corporate Governance (GCG). Penelitian ini bertujuan untuk menganalisis pengaruh GCG (kepemilikan institusional, komite audit dan dewan komisaris/pengawas) terhadap kinerja keuangan pada BUMD di Jawa Barat dengan menggunakan Return on Asset (ROA) sebagai proksi pengukuran kinerja keuangan. Berdasarkan studi literatur, penelitian yang berhubungan mayoritas dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI), terhadap perusahaan yang masuk Corporate Governance Perception Index (CGPI) serta BUMN sehingga penelitian ini yang dilakukan pada BUMD akan memberi tambahan referensi dari yang telah ada. Metode penelitian ini adalah regresi data panel dimana harus mencari model estimasi yang sesuai/tepat. Apakah dominan common effect model, fixed effect model atau random effect model. Setelah itu dilakukan pengujian chow test, lagrange multipler test dan hausman test. Tahap berikutnya yaitu uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokolerasi. Terakhir adalah tahap interpretasi yang berupa uji adjusted R Square, Uji F, Uji T Parsial, uji Goodness of Fit (uji hipotesis). Diharapkan penelitian ini dapat memberikan rekomendasi kepada BUMD terkait pengelolaan Good Corporate Governance agar menghasilkan kinerja keuangan yang baik. Dari sisi tingkat kesiapanterapan teknologi, dapat disimpulkan bahwa penelitian ini telah sampai pada tahap 3. Tantangan utama penelitian ini adalah ketersediaan data dari 27 kota/kabupaten di Jawa Barat sehingga peneliti membuat skenario roadshow ke tiap kota-kabupaten untuk permohonan data apabila data tidak tersedia secara lengkap di Biro yang menangani BUMD pada Pemprov Jawa Barat. Hasil penelitian menunjukkan bahwa dewan komisaris tidak berpengaruh signifikan terhadap kualitas pelaporan keuangan, komite audit tidak berpengaruh signifikan terhadap kualitas pelaporan keuangan dan kepemilikan institusional tidak berpengaruh signifikan terhadap kualitas pelaporan keuangan.
The Effect of Cash Turnover and Receivables Turnover on Profitability in Pharmaceutical Companies Nastiti Rizky Shiyammurti; Jejen Jaenudin; Rony Wardhana; Budi Prasetiyo; Esti Popi Marceline Zai
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.1206

Abstract

Profitability is measured using Return on Assets (ROA) as an indicator of the company's ability to generate profits from total assets owned. Cash turnover shows how efficiently the company manages cash flow in its operations, while receivables turnover shows the company's ability to collect receivables from customers.This study aims to determine the effect of cash turnover and receivables turnover on profitability in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2021 period. The research method used is a quantitative method with a descriptive and verification approach. Data were obtained from annual financial reports published by pharmaceutical companies that met the sample criteria. The analysis techniques used include multiple linear regression analysis, classical assumption tests, t-tests for partial testing, and F-tests for simultaneous testing with the help of the SPSS application. The results of the study indicate that cash turnover has a significant effect on profitability, and receivables turnover has a significant effect. Simultaneously, cash turnover and receivables turnover have a significant effect on profitability. This finding confirms the importance of efficient cash and receivables management in supporting the financial performance of pharmaceutical companies.
The Influence of Profitability and Corporate Social Responsibility on Company Value Nastiti Rizky Shiyammurti; Jejen Jaenudin; Budi Prasetiyo; Rony Wardhana; Hera Nurfaidah
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.1222

Abstract

This study aims to test and analyze the influence of profitability and corporate social responsibility (CSR) on the value of companies in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the period 2018–2024. Profitability in this study was proxied by Return on Assets (ROA), while corporate social responsibility was measured using the Corporate Social Disclosure Index (CSDI). This study uses a quantitative approach with secondary data obtained from the company's financial statements and annual reports. The research sample consisted of 20 state-owned companies selected through purposive sampling techniques. The analysis method used was multiple linear regression with a significance level of 0.05 and data processing was carried out using the SPSS program. The results of the analysis showed that the value of the determination coefficient (R²) was 40.3%, which means that the variables of profitability and corporate social responsibility were able to explain the variation in company value by 40.3%, while the rest was explained by other variables outside the research model. The results of partial hypothesis testing showed that profitability had a significant effect on company value and corporate social responsibility also had a significant effect on company value. In addition, the results of simultaneous testing showed that profitability and corporate social responsibility together had a significant effect on the corporate value of state-owned companies listed on the Indonesia Stock Exchange, which was indicated by a significance level of less than 0.05.
Analisis Green Accounting Antara Kepedulian Dan Pemahaman Pelaku UMKM Jejen Jaenudin; Nastiti Rizky Shiyammurti; R. Enough Bhaktiar; Hari Satia Nugraha; Sri Mulyeni
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6625

Abstract

This study examines the understanding and concern of MSMEs towards Green Accounting. This study uses a qualitative descriptive method with data collection through interviews, observations and documentation. The informants in this study were business actors in Cimahi Tengah District, Cimahi City. The results of the study indicate that business actors' understanding situs slot gacor777 of Green Accounting is still lacking, as evidenced by the absence of records in the financial reports made regarding the budget or cost analysis of Green Accounting. The lack of knowledge of business actors is due to the lack of information received from both the government and other institutions. However, business actors already have an awareness of protecting the environment by sorting organic and non-organic waste by separating them in different places. Business actors record the cost of cleaning up waste as additional costs or variable costs, in addition to other forms of awareness that business actors already have by providing social assistance to the community around the place of business where this is part of the concern for the environment that has been carried out by business actors.
Co-Authors Budi Prasetiyo Esti Popi Marceline Zai Hari Satia Nugraha Hera Nurfaidah Nastiti Rizky Shiyammurti R. Enough Bhaktiar Rony Wardhana Sri Mulyeni