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All Journal Media Ekonomi dan Manajemen Management Analysis Journal Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Economics Development Research (IJEDR) Jurnal Ekonomi Efektif Jurnal Ekonomi Indonesian Journal of Economics and Management Jurnal Pengabdian Kepada Masyarakat Media Abdimas Jurnal REP (Riset Ekonomi Pembangunan)
Sri Isnowati
Universitas Stikubank
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Library & Information Science Public Health Social Sciences Other

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Du Pont System Analysis: Kinerja Keuangan Perusahaan Sub-Sektor Telekomunikasi yang Terdaftar di BEI Periode 2020-2022 Lia Uswatun Nuha; Sri Isnowati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8658

Abstract

Financial performance is an assessment of a company's finances to see the manager's ability to generate profits for shareholders. This research aims to analyze the financial performance of telecommunications sub-sector companies listed on the IDX for the 2020-2022 using Du Pont System Analysis. The method used in this research is descriptive analysis method. The type of data used is quantitative data with a numerical scale sourced from secondary data from the financial reports of PT XL Axiata Tbk, PT Smartfren Telecom Tbk, PT Indosat Tbk, and PT Telkom Indonesia Tbk. The research results show that PT XL Axiata Tbk and PT Smartfren Telecom Tbk are not good financial performance because Profit Margin on Sales and Total Assets Turnover are below industry standards. PT Indosat Tbk only in 2020 not good financial performance, whereas in 2021 and 2022 had good financial performance. PT Telkom Indonesia Tbk is good financial performance because Profit Margin on Sales is always above industry standards. Keywords : Du Pont System Analysis; Financial performance; Profitability Ratio; Activity Ratio; Financial Ratios.
The Influence of Budget Participation, Accountability, Transparency and Organizational Culture As Moderating Variable on Financial Performance Astuti Ekawati; Sri Isnowati
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.5688

Abstract

The purpose of the study was to test and analyze the effect of budget participation, accountability and transparency on the financial performance of BPSDMD Central Java Province. To test and analyze the organizational culture moderates the influence of budget participation, accountability and transparency on the financial performance of BPSDMD Central Java Province. The population in this study were employees at the Regional Human Resources Development Agency of Central Java Province, totaling 200 people. The sample in this study were employees of the Regional Human Resources Development Agency of Central Java Province. Sampling with purposive sampling technique. Determination of the number of samples using the Slovin formula obtained a sample of 133 respondents. The data collection method used a questionnaire. Data analysis using linear regression analysis. Based on the results of the study, it can be concluded that budget participation, accountability and transparency have a positive and significant effect on financial performance at the Regional Human Resources Development Agency of Central Java Province. Organizational culture does not moderate the effect of budget participation and transparency on financial performance at the Regional Human Resources Development Agency of Central Java Province. Organizational culture moderates the effect of accountability on financial performance at the Regional Human Resources Development Agency of Central Java Province.
GOVERNMENT EXPENDITURE AND POVERTY Sri Isnowati; Gregorius N. Masdjojo; Rokh Eddy Prabowo
Jurnal REP (Riset Ekonomi Pembangunan) Vol. 8 No. 2 (2023): Oktober 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v8i2.1003

Abstract

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.
Pengaruh Kualitas Sumber Daya Manusia, Perencanaan Anggaran, Pelaksanaan Anggaran, Pengadaan Barang Dan Jasa Dan Pencatatan Administrasi Terhadap Penyerapan Apbd Pemerintah Provinsi Jawa Tengah Novianti Mugi Rahayu; Sri Isnowati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11616

Abstract

Otonomi daerah memberi kebebasan mengelola sumber daya sesuai dengan kepentingan, prioritas dan peluang lokal, serta bertanggung jawab kepada publik. Anggaran memegang peran yang krusial dalam Pemerintahan Daerah, karena anggaran digunakan untuk menjalankan program kegiatan yang direncanakan oleh instansi tersebut. Setiap instansi dituntut untuk transparan, akuntabel, efisien dan efektif dalam menggunakan anggaran agar terciptanya good governance. Penelitian ini berfokus pada pendekatan kuantitatif dengan tujuan menjelaskan analisis data numerik dengan metode statistik untuk mengetahui pengaruh kualitas SDM, pelaksanaan anggaran, perencanaan anggaran, pengadaan barang dan jasa, dan pencatatan administrasi terhadap penyerapan APBD Pemerintah Provinsi Jawa Tengah. Data yang digunakan berupa data primer yang diperoleh langsung dari partisipan melalui pengisian kuesioner. Populasi penelitian terdiri dari 42 Organisasi Perangkat Daerah (OPD) di Pemerintah Provinsi Jawa Tengah, dan jumlah sampel sebanyak 126 orang. Hasil penelitian (1) Variabel pelaksanaan anggaran, perencanaan anggaran, pengadaan barang dan jasa, serta pencatatan administrasi berpengaruh positif dan signifikan terhadap penyerapan APBD Pemerintah Provinsi Jawa Tengah, (2) Variabel kualitas SDM tidak mempengaruhi penyerapan APBD, (3) Variabel independen secara bersama-sama mempengaruhi penyerapan APBD juga mempunyai hasil positif signifikan.
Co-Authors Achmad Badjuri Astuti Ekawati Cahyani, Alya Takwarina Dewi Handayani Untari Ningsih Ditha Ersa Melani Endang Tjahjaningsih Endang Tjahjaningsih Gregorius Masdjojo Gregorius N.Masdjojo Herina Dwi Nastiti Herlina Herlina Isnaningtyas Febrianti Lia Uswatun Nuha Listyorini Wahyu Widati Nailul Muna Novianti Mugi Rahayu Putri Aditia Bunga Pertiwi Rokh Eddy Prabowo Siti Farhana Zakaria Titiek Suwarti