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All Journal Jurnal Akuntansi Multiparadigma Al Yasini : Jurnal Keislaman, Sosial, hukum dan Pendidikan Kartika: Jurnal Studi Keislaman Aktiva: Jurnal Manajemen dan Bisnis
Maria Yanida
Universitas Brawijaya
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA APARATUR PEMERINTAH Yanida, Maria; Sudarma, Made; Rahman, Aulia Fuad
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.313 KB)

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Abstract. The Impact of Budget Participation on the Apparatus Performance. The aim of the study is to empirically examine the effect of budgetary participation on performance of government personnel as well as to empirically examine the effect of the control system, decentralization and leadership styles as moderating, with used hierarchical regression. The population of the study is SKPD (Satuan Kerja Perangkat Daerah), which used proportional random sampling. The results showed the greater level of participation employee in budgetary, also increase employee performance. Control system, decentralization, and leadership style streng then the influence of budgetary participation with apparatus performance.Abstrak. Pengaruh Partisipasi Anggaran terhadap Kinerja Aparatur Pemerintah. Penelitian ini bertujuan untuk menguji secara empiris pengaruh partisipasi anggaran terhadap kinerja aparatur pemerintah Kota Palangka Raya dengan sistem pengendalian, desentralisasi dan gaya kepemimpinan sebagai variabel pemoderasi. Populasi penelitian adalah pegawai SKPD (Satuan Kerja Perangkat Daerah), dengan teknik pengambilan sample proportional random sampling. Penelitian ini menggunakan hierarchical regression (regresi berjenjang). Hasil penelitian menunjukkan semakin besar tingkat partisipasi pegawai dalam penyusunan anggaran, maka kinerja pegawai juga akan meningkat. Sistem pengendalian, desentralisasi dan gaya kepemimpinan juga terbukti memperkuat pengaruh partisipasi anggaran dengan kinerja aparatur pemerintah daerah.
Pengaruh Corporate Social Responsibility Terhadap Return On Equity Pada Sektor Pertambangan Maithy, Sifera Patricia; Yanida, Maria
Aktiva : Jurnal Manajemen dan Bisnis Vol. 4 No. 2 (2024): Juli
Publisher : Actual Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56393/aktiva.v4i2.2361

Abstract

Perkembangan bisnis yang semakin modern menuntut perusahaan mulai berkompetisi dalam mempertahankan usahanya. Hal ini dimaksudkan bahwa perusahaan bukan hanya dituntut untuk fokus pada perbaikan dan peningkatan kondisi internal perusahaan atau dalam artian mencari profit saja namun juga perusahaan dituntut untuk fokus dalam mengembangkan hubungan sosial pada kondisi eksternal perusahaan yang merupakan tanggung jawab sosial perusahaan kepada stakeholders. Penelitian ini melihat bagaimana pengaruh CSR terhadap return on equity sebagai proksi dari kinerja keuangan perusahaan dalam sektor pertambangan. Variabel independen penelitian ini adalah corporate social responsibility dan return on equity (ROE) sebagai proksi dari kinerja keuangan yang merupakan variabel dependen. Ada 3 analisis yang digunakan dalam analisis ini yaitu uji statistik deskriptif, uji asumsi klasik, dan uji hipotesis menggunakan bantuan program SPSS. Hasil hipotesis membuktikan bahwa CSR memiliki pengaruh signifikan terhadap ROE. Semakin tinggi return yang diperoleh maka semakin baik kedudukan pemilik perusahaan. Salah satu saran yang dapat diberikan penulis adalah perusahaan diharapkan dapat lebih luas lagi dalam melakukan kegiatan CSR seperti tanggung jawab terhadap lingkungan hidup dan tanggung jawab terhadap hak-hak karyawan.
Modal Intelektual Hijau terhadap Pengungkapan Emisi Karbon pada Perusahaan Manufaktur di Indonesia Yanida, Maria; Fitriasari, Pipin; Agustinawati, Ni Putu
Al Yasini : Jurnal Keislaman, Sosial, hukum dan Pendidikan Vol 10 No 4 (2025)
Publisher : Konsorsium Dosen Sekolah Tinggi Agama Islam (STAI) Al-Yasini Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55102/alyasini.v10i3.6825

Abstract

Abstract: Climate change is one of the most significant environmental challenges of the 21st century, raising the global urgency of reducing greenhouse gas emissions. In response, new environmental regulations have emerged to encourage transparency and accountability in environmental impact management, particularly in the corporate sector. In this context, attention to carbon emissions disclosure is increasing, especially as an indicator of a company's commitment to sustainability. This study aims to investigate the influence of green intellectual capital (GIC)—which includes green human capital, green structural capital, and green relational capital—on carbon emissions disclosure in annual reports or company sustainability reports. A quantitative approach is used using secondary data from companies listed on the stock exchange, as well as regression analysis to test the relationship between the dimensions of the GIC and the level of carbon emission disclosure. The results of the study are expected to enrich the literature on the role of green intellectual assets in improving sustainable environmental reporting practices. In addition, these findings could provide practical implications for company management in designing knowledge management strategies and external relationships that support sustainability. Thus, this study not only makes a theoretical contribution, but also serves as a reference for stakeholders in driving GIC integration as part of corporate sustainability strategies. Keywords: Green Intellectual Capital, Carbon Emissions
Determinasi Price to Book Value dan Volume Perdagangan terhadap Harga Saham: Studi pada Emiten IDX30 Fitriasari, Pipin; Yanida, Maria; Agustinawati, Ni Putu
Kartika: Jurnal Studi Keislaman Vol. 5 No. 3 (2025): Kartika: Jurnal Studi Keislaman (November)
Publisher : Lembaga Pendidikan Tinggi Nahdlatul Ulama (LPT NU) PCNU Kabupaten Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59240/kjsk.v5i3.374

Abstract

This study aims to analyze the determinants of stock prices by examining the influence of price to book value (PBV) and trading volume on companies listed in the IDX30 index. The research population includes all issuers consistently included in the IDX30 during the 2021–2023 period. Using a purposive sampling technique, 20 companies were selected, resulting in 60 observational data points. The data were analyzed using multiple linear regression accompanied by classical assumption tests to ensure the validity of the estimated model. The empirical results show that price to book value has a significant positive effect on stock prices, indicating that companies with higher PBV tend to exhibit stronger stock valuations. In addition, trading volume is also found to significantly influence stock prices, implying that increased liquidity and market activity contribute to higher investor demand and subsequent price appreciation. These findings highlight the relevance of fundamental valuation ratios and market activity indicators in explaining stock price movements within highly liquid and large-cap companies included in the IDX30 index.
Co-Authors Agustinawati, Ni Putu Aulia Fuad Rahman Made Sudarma Maithy, Sifera Patricia Pipin Fitriasari, Pipin