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All Journal Jurnal Akuntansi Bisnis International Research Journal of Business Studies (E-Journal) The Indonesian Journal of Accounting Research
Rindu Rika Gamayuni
Lampung University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Incentives and Non-Financial Performance on Managerial Performance Okta Malinda; Fajar Gustiawaty Dewi; Rindu Rika Gamayuni
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 12, No 1 (2019): April - July 2019
Publisher : Universitas Prasetiya Mulya

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Abstract

The purpose of this study is to provide empirical evidence about the effect of incentives and non-financial performance on managerial performance at private universities in Lampung. This research was conducted at private universities in Lampung with its unit of analysis C-accredited study program which has 164 study programs, consisting of 68 study programs at the University, 1 study program at the Institute, 67 study programs at the Collages, 4 study programs at the Polytechnic and 24 study programs at the Academies. The data analysis method used is a quantitative method with the Structural Equation Model (SEM) model. The results of this study indicate that both incentives and non-financial performance allowances have a significant positive effect on managerial performance. The implication of this research is that the incentive variable provides additional indicators not only limited to bonuses and rewards but also in the form of professional allowances & honor.Keywords: Managerial Performance, incentives, Non-financial Performance(1,2,3&4) Faculty Economics and Business, Accounting Department, Lampung University, Indonesia* Corresponding Author https://doi.org/10.21632/irjbs.12.1.41-54
Research and Development (R&D), Environmental Investments, to Eco-Efficiency, and Firm Value Vera Apridina Safitri; Lindriana Sari; Rindu Rika Gamayuni
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.54 KB) | DOI: 10.33312/ijar.446

Abstract

This study aims to determine the relation between research and development (R&D) investment and environmental investment to eco-efficiency and firm value in manufacturing, plantation and mining companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The results of this study show research and development (R&D) investment has a positive and significant correlation to eco-efficiency and firm value it shows that research and development (R&D) investment is very important to improve eco-efficiency and firm value, while environmental investment has no correlation with eco-efficiency and firm value. In addition, this study shows that there is no relation between eco-efficiency and firm value. Based on this result, it is known that investment in the environment has not been a concern for entrepreneurs and investors, therefore strict regulations for business people are needed regarding topreserve the environment. Meanwhile, accounting standards are needed in accordance with Indonesia’s conditions which require companies to disclose financial statements related to the environment transparently.This study aims to determine the relation between research and development (R&D) investment and environmental investment to eco-efficiency and firm value in manufacturing, plantation and mining companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The results of this study show research and development (R&D) investment has a positive and significant correlation to eco-efficiency and firm value it shows that research and development (R&D) investment is very important to improve eco-efficiency and firm value, while environmental investment has no correlation with eco-efficiency and firm value. In addition, this study shows that there is no relation between eco-efficiency and firm value. Based on this result, it is known that investment in the environment has not been a concern for entrepreneurs and investors, therefore strict regulations for business people are needed regarding topreserve the environment. Meanwhile, accounting standards are needed in accordance with Indonesia’s conditions which require companies to disclose financial statements related to the environment transparently.
Financial Performance of Local Governments Before and After Refocusing and Budget Reallocation Policy for Handling Covid-19 In Indonesia Hasna Athiya Putri; Rindu Rika Gamayuni; Fitra Dharma
Jurnal Akuntansi Bisnis Vol 21, No 1: Maret 2023
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v21i1.10020

Abstract

The pandemic of COVID-19 requires all levels of government to take action under a broad context of economic uncertainty and social pressures. In Indonesia, a policy of refocusing and reallocating the budget is implemented as a regional government action to overcome the impact of Covid-19. The purpose of this research is to examine the impact of refocusing and budget reallocation policies on the fiscal health of Indonesian municipalities in the wake of the Covid-19 outbreak. The sample in this study uses districts and cities in Indonesia. The Regional Government Financial Reports for 2018 and 2019 represent the pre-refocusing and budget reallocation years, then 2020 and 2021 as the years and post-refocusing and budget reallocation. Using the independence and effectiveness ratios, the results demonstrate that pre- and post-refocusing and budget reallocation regional governments differed significantly in their financial performance. The efficiency ratio, however, shows no change between the pre-and post-refocusing and budget reallocation.
Co-Authors Fajar Gustiawaty Dewi Fitra Dharma Hasna Athiya Putri Lindriana Sari Okta Malinda Vera Apridina Safitri