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All Journal Jurnal Ekonomi Jurnal Dinamika Akuntansi Journal of Accounting and Investment JBTI : Jurnal Bisnis : Teori dan Implementasi Jurnal Al-Qardh Wikrama Parahita : Jurnal Pengabdian Masyarakat Syntax Literate: Jurnal Ilmiah Indonesia SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal SOLMA JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Martabe : Jurnal Pengabdian Kepada Masyarakat Aptisi Transactions on Management Almana : Jurnal Manajemen dan Bisnis Aptisi Transactions on Technopreneurship (ATT) Performance Jurnal Manajemen Jurnal GeoEkonomi Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis International Journal of Business, Management and Economics International Journal of Marketing and Human Resource Research Kontigensi: Jurnal Ilmiah Manajemen Jurnal Abmas Negeri (JAGRI) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal Of World Science Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Indonesian Journal of Business Analytics (IJBA) Jurnal Akuntansi dan Keuangan Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Akuntansi dan Keuangan Indonesia Journal of Indonesian Economy and Business Abdimas Indonesian Journal Jurnal Keuangan dan Perbankan Neo Journal of economy and social humanities Indonesian Journal of Islamic Economics and Finance Journal of Governance Risk Management Compliance and Sustainability Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Asian Business and Management (IJABM) Riset Akuntansi dan Keuangan Indonesia Society Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM) Khazanah Sosial
Ira Geraldina
Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Pengembangan Karier Terhadap Kinerja Pegawai Dengan Kompetensi Sebagai Variabel Intervening Musfiratun, Musfiratun; Gunarto, Muji; Geraldina, Ira
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 5 No. 1 (2024): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v5i1.1759

Abstract

This study aimed to determine whether career development positively impacts employee performance, with competence as an intervening variable (Paser District Health Department case study). Quantitative techniques are used in this study. This cohort consisted solely of Pacer's District Health Department staff, with 203 staff members. The sampling technique was proportionally stratified random samples. The sample included 103 employees. The data collection method used is a questionnaire with a Likert scale of 1-5. The data analysis technique uses a partial least squares (PLS) approach using SmartPLS software. The results of this study show that career development has a positive and significant impact on employee performance and that career development has a positive and significant impact on competency. That competency has a positive and significant impact on employee performance. Giving and showing that career development has a positive and significant impact. Impact on employee performance positively and significantly impacts employee performance through ability as an intervening variable. Thus, we can see that employee career development, supported by the right competencies, can support the achievement of improved performance
The Influence of Environmental, Social, and Governance Performance Disclosure on Stock Performance Novia, Novia; Adrianto, Fajri; Geraldina, Ira
Journal of World Science Vol. 3 No. 1 (2024): Journal Of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v3i1.529

Abstract

This research aims to evaluate the effect of environmental, social, and governance (ESG) performance disclosure on the stock performance of companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period, using the price earning ratio (PER) as an indicator of stock performance. The research population includes companies listed on the IDX with ESG scores from the Thomson Reuters Eikon Database during the period studied. The research sample of 190 companies was selected using a purposive sampling technique. The data analysis method used is Panel Data Regression Analysis with the help of STATA 14 for Windows software. The research results show that environmental performance partially has a positive and significant influence on stock performance, while social and governance performance has no significant influence. Simultaneously, environmental, social, and governance performance variables influence the company's stock performance. This research implies that companies on the IDX can improve their stock performance by paying attention to environmental performance aspects. Even though social and governance performance does not partially show a significant influence, attention to these three aspects can improve overall stock performance. These findings provide insight to practitioners, regulators, and investors regarding the importance of ESG disclosure in the context of the Indonesian capital market.
The Influence of ESG on Return on Asset ASEAN Companies 2013-2023 Masditok, Tokit; Gunarsih, Tri; Geraldina, Ira; Wihadanto, Ake
Almana : Jurnal Manajemen dan Bisnis Vol 8 No 3 (2024): December
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v8i3.2674

Abstract

In the last few decades, sustainability issues have received increasing attention among stakeholders in their business operations. Although many studies have examined the influence of ESG on the financial performance of companies in various regions, specific research that focuses on companies in ASEAN is still limited. Studies that directly link each Pillar Score and ESG Combine Score with ROA are still rare. This research offers a new contribution by providing a comprehensive analysis of the influence of each ESG pillar and ESG Combine Score on ROA in the ASEAN region. This research aims to analyze the influence of the Environmental Pillar Score, Social Pillar Score, Governance Pillar Score, and ESG Combined Score on ROA in ASEAN public companies 2013-2023. The research uses a quantitative approach with multiple linear regression analysis to evaluate the relationship between ESG scores and ROA. The research results show that each Pillar Score and ESG Combine Score have a significant positive effect on ROA. The research results provide the implication that companies need to increase their focus on sustainable practices to improve financial performance. Investors can use it as a reference for considering ESG scores in investment decisions. This research cannot be generalized to different regions or periods and is limited to several public companies and the research time range 2013-2023. External factors such as government policies and macroeconomic conditions can also influence research results.
Antecedents and Consequences of State Civil Apparatus Performance at the Paser Regency Regional Secretariat Widiasie, Lynie; Amir Fikri; Geraldina, Ira
International Journal of Asian Business and Management Vol. 2 No. 5 (2023): October, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i5.5609

Abstract

This study aims to analyze the factors that influence the performance of the State Civil Apparatus at the Regional Secretariat of Paser Regency. The type of research used is quantitative research. Data collection technique used is to use a questionnaire. The population in this study were all State Civil Apparatuses within the Regional Secretariat of Paser Regency, namely 168 people. The sampling technique used was Simple Random Sampling and succeeded in determining a total of 63 samples. The data analysis used was multiple linear regression data analysis using the Smart PLS (SEM) calculator. The results showed that discipline has a significant effect on performance, the path coefficient value is 0.884 and the P value is 0.000 (<0.05), incentives have a significant effect on discipline, the path coefficient value is -0.173 and the P value is 0.297 (> 0.05), the work environment has a significant effect on discipline, the path coefficient value is -0.168 and the P value is 0.401 (> 0.05), motivation has a significant effect on discipline performance, the path coefficient value is 0.024 and the P value is 0.706 (> 0.05), work stress has a significant effect on motivation, the path coefficient value is 0.101 and the P value is 0.612 (> 0.05), organizational culture has a significant effect on motivation, the path coefficient results are 0.509 and the P value is 0.000 (<0.05) and leadership style has a significant effect on motivation, with a path coefficient result of 0.148 and the P value is 0.380 (> 0.05). Therefore, it is hoped that the leadership of the Paser Regency Regional Secretariat will pay attention to various determinants of employee performance
PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP NILAI PERUSAHAAN DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING Tanjung, Irmanisa Ikhwani; Hendrian, Hendrian; Geraldina, Ira
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.1.8465

Abstract

This study aims to determine the effect of intellectual capital and good corporate governance on firm value with financial distress as intervening variable. This quantitative study use secondary data on banking companies listed on the Indonesia Stock Exchange (IDX). The sample of this study was 117 banks listed on the IDX for the 2019-2021 period and was analyzed using Eviews 12. The results of this study is intellectual capital has positive effect on firm value, intellectual capital has negative effect on financial distress, good corporate governance has no effect on firm value and financial distress. In addition, intellectual capital has effect on firm value through financial distress as intervening variable, and good corporate governance has no effect on firm value through financial distress as intervening variable during the Covid-19 pandemic.
Implementasi Ekosistem Bisnis Digital untuk Pemberdayaan Masyarakat Pedesaan: Studi Kasus di Kabupaten Gowa, Indonesia Geraldina, Ira; Arifin, Andi Harmoko; Rahim, Abdul Rahman; Andriyansah, Andriyansah
Jurnal Abmas Negeri (JAGRI) Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Juni 2024
Publisher : Sarana Ilmu Indonesia (salnesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36590/jagri.v5i1.860

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk melakukan pendampingan penerepan ekosistem bisnis digital pada program pemberdayaan desa “One Village One Product” pada UMKM Binaan Dinas Koperasi dan UKM Kabupaten Gowa. Program PkM meliputi pelatihan dan pendampingan penerapan teknologi product branding dengan menggunakan pendekatan pemasaran digital. Progam PkM dilatarbelakangi oleh permasalahan yang dihadapi mitra beserta binaannya yang memiliki kesulitan branding, dan pemasaran, sehingga Dinas Koperasi dan UKM Kabupaten Gowa terkendala untuk melakukan evaluasi efektivitas program “One Village One Product” yang digagasnya. Program PkM bekerja sama dengan Dinas Koperasi dan UKM Kabupaten Gowa dan Kecamatan Bontomarannu yang meliputi UMKM binaan pada tiga desa, yaitu Desa Romang Lompoa, Balang-Balang, dan Borongloe. Kecamatan Bontomarannu dipilih dari 18 Kecamatan dibawah binaan Dinas Koperasi dan UKM Kabupaten Gowa karena UMKM pada ketiga desa tersebut menjadi percontohan bagi UMKM di 17 kecamatan lainnya. Luaran wajib ditargetkan dari PkM ini adalah publikasi pada jurnal Pengabdian Kepada Masyarakat, sedangkan luaran tambahannya berupa publikasi media masa setempat.
Strategi Keuangan Perguruan Tinggi Negeri dalam Transisi Menuju Badan Layanan Umum: Studi Kasus di Universitas Bangka Belitung Persada, Topan; Wati, Lela Nurlaela; Geraldina, Ira
Society Vol 12 No 1 (2024): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v12i1.687

Abstract

In response to the challenges of globalization and the need to increase financial flexibility, many state universities (PTN) in Indonesia have chosen to transition to becoming public service agencies (BLU). This step is expected to provide greater autonomy in financial and resource management while increasing the competitiveness of institutions. This study aims to analyze PTN’s financial management strategy for transitioning to BLU status using a case study at Universitas Bangka Belitung (UBB). The research approach used is qualitative descriptive with the SWOT analysis method to evaluate internal and external factors influencing the transition process. Data were collected through in-depth interviews, documentation studies, and observations of financial policies and practices at UBB. The research results revealed that the transition to BLU offers significant flexibility in financial management, allowing UBB to be more independent in using non-tax state revenue (PNBP). This directly contributes to improving operational efficiency and institutional competitiveness. However, several major challenges must be addressed, such as limited infrastructure, lack of highly qualified teaching staff, and competition with other state universities with BLU or PTN-BH status. This study also found that the greatest opportunities for Universitas Bangka Belitung (UBB) lie in optimizing assets and expanding industrial cooperation, primarily through the Kampus Merdeka program. In conclusion, UBB can leverage its BLU status to enhance the institution’s competitiveness by implementing more flexible financial management, but it requires a clear strategy to tackle internal challenges. Recommendations include increasing the teaching staff’s capacity, optimizing assets, and developing strategic partnerships with industry.
Peran Cyberloafing Sebagai Variabel Intervening Hubungan Antara Work Stress Dan Dukungan Organisasi Terhadap Kinerja Pegawai Negeri Sipil Di Kantor Kementerian Agama Kabupaten Indragiri Hulu Teddy Chandra; Mahmudah, Siti; Ira Geraldina
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 2 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (November - Desember 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i2.3104

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh cyberloafing memediasi antara work stres dan dukungan organisasi terhadap kinerja. Penelitian ini dilakukan pada Pegawai Negeri Sipil di Kantor Kementerian Agama Kabupaten Indragiri Hulu dengan sample sebanyak 213 responden. Variabel independen pada penelitian ini adalah work stress dan dukungan organisasi, sedangkan variabel dependen adalah kinerja yang dimediasi oleh cyberloafing. Pengukuran variabel dilakukan dengan menggunakan skala linkert.  Data yang didapatkan  kemudian dianalisa dengan metode statistik Partial Least Square (PLS). Hasil analisa menunjukan bahwa (1) work stressor berpengaruh  negatif dan signifikan terhadap variabel cyberloafing. (2) dukungan organisasi berpengaruh positif dan tidak signifikan terhadap cyberloafing. (3) cyberloafing berpengaruh positif dan signifikan terhadap variabel kinerja. (4) work stress berpengaruh negatif dan signifikan terhadap kinerja melalui cyberloafing. dan (5) dukungan organisasi berpengaruh positif dan tidak signifikan terhadap kinerja melalui cyberloafing.
Pengaruh Motivasi, Kompetensi dan Disiplin Kerja Terhadap Kinerja Pegawai Dengan Kepuasaan Kerja Sebagai Variabel Intervening Di Kantor Kecamatan Sungai Lala Kabupaten Indragiri Hulu Wel Hendra; Teddy Chandra; Ira Geraldina
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 2 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (November - Desember 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i2.3231

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh motivasi, kompetnsi dan disiplin kerja terhadap kinerja dengan kepuasan kerja sebagai variabel intervening di Kantor Kecamatan Sungai Lala Kabupaten Indragiri Hulu. Metode penelitian yang digunakan adalah kuantitatif yang bersifat deskriptif melalui pendekatan ex post facto dan survei. Populasi dalam penelitian ini adalah 129 pegawai. Sampel yang digunakan untuk mengolah data sejumlah 110 pegawai yang didapat melalui penyebaran angket dan kuesioner kepada seluruh populasi. Teknik analisa data menggunakan PLS - SEM (Partial Least Square - Structural Equation Modeling) dengan pendekatan secon order factor. Hasil penelitian Pengaruh langsung menunjukan bahwa motivasi berpengaruh positif dan tidak signifikan terhadap kepuasan kerja sedangkan kompetensi dan disiplin secara parsial berpengaruh positif dan signifikan terhadap kepuasan kerja, begitu juga dengan motivasi dan kompetensi berpengaruh positif tidak signifikan terhadap kinerja, sedangkan Disiplin kerja dan Kepuasan kerja berpengaruh positif signifikan terhadap kinerja. Kemudian Pengaruh Tidak Langsung Menunjukan bahwa Motivasi berpengaruh positif dan tidak signifikan terhadap kinerja melalui kepuasan kerja, sedangkan kompetensi dan disiplin secara parsial berpengaruh positif dan signifikan terhadap kinerja melalui kepuasan kerja.
Implikasi Kecakapan Manajerial pada Laporan Keberlanjutan dan Kinerja Perusahaan Ariantika, Elly Nindi; Geraldina, Ira
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i1.10815

Abstract

ABSTRACTThis study aims to examine the effect of managerial skills in moderating the relationship between sustainability reports and financial performance of Indonesian companies. The population of this study is companies listed in the Indonesian Stock Exchange which are participating in the Sutainability Reporting Award (SRA) between 2008 and 2015 (110 observations). The data is analysed by using moderated regression analysis (MRA) method. This study indicates that the disclosure of economic, environmental, labor and product responsibility affects the companies's financial performance. Aditionally the managerial skill strengthens the positive influence of sustainability reports on company performance. The implication of this study is that companies should consider the skills of managers who are able to manage company assets efficiently. On the one hand the skillful managers can improve the company's sustainability reports and on the other hand they can also improve the company performance.ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh kecakapan manajerial dalam memoderasi hubungan antara laporan keberlanjutan dengan kinerja keuangan perusahaan di Indonesia. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia yang juga berpartisipasi dalam Sutainability Reporting Award (SRA) antara tahun 2008 dan 2015 (110 observasi). Data dianalisis dengan menggunakan moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa pengungkapan kinerja ekonomi, lingkungan, tenaga kerja, dan tanggung jawab produk yang mempengaruhi kinerja keuangan perusahaan. Kecakapan manajerial terbukti dapat memperkuat pengaruh positif laporan keberlanjutan terhadap kinerja perusahaan. Implikasi hasil penelitian ini adalah, perusahaan sebaiknya mempertimbangkan kecakapan manajer yang mampu mengelola aset perusahaan secara efisien, sehingga pada satu sisi dapat meningkatkan laporan keberlanjutan perusahaan dan di sisi lain meningkatkan kinerja perusahaan.
Co-Authors Abdul Rahman Rahim Abudaqa, Anas Adrian Sutawijaya Adrianto, Fajri Ake Wihadanto Ali Muktiyanto Amir Fikri Anasthasia Triwulan Budisaptorini Andi Harmoko Arifin Andriyansah . Ariantika, Elly Nindi Ashari, Maharani Syamsyyah Bhinuko, Ary Darmawan Darmawan Denisa Ryan Angelita Dewi Pangestuti Diah Setyorini Gunawan Dian Astuti Dlamini, Sipho Dwitya Estu Nurpramana Elly Nindi Ariantika Fitri Normasari Fitrie, Melisa Hendrian Hendrian, Hendrian Hidayah, Zainur Hilda Rossieta Irawati Jasmine, Rania Julia Safitri Julianto Agung Saputro Kardini, Ni Luh Karyani, Etikah Kokali, Johni Krisna Devara Aryoputro Kurniatie, Safira Laili, Noor Legoh, Valentino Febrian Lumbantoruan, Frizt Yonif Yongly Maharani Syamsyyah Ashari Manggarani, Cynthia Ayu Marissa Grace Haque Masditok, Tokit Maya Nur Annisaa Maylinda Dwi Lestari Michelle Pamela Miftah, Mohammad Mirfaqoh, Vella MN, Nuryasman Moh. Ali Imron Mohamad Ana Syabana Muhammad Din Muhammad Idris Muhammad Rizkillah Muji Gunarto Muktiyanto, Ali Musfiratun, Musfiratun Na'im, Ainun Nataliani, Nadya Putri Ni Luh Kardini Novia Novia Novita Ekasari Ontorael, Rianty Ontorael, Rianty Pamungkas, Kasno Panubut Simorangkir Paramitha, Diky Persada, Topan Pranajaya, Harry Rakan Pradipta Rakhmansyah, Mohamad Ratna Wardhani RINI FEBRIANTI Rizal Diansyah Sabighoot , Yus Alvar Safitri, Julia Sampow, Royke Yan Loudewyk Setyorini Gunawan, Diah SITI MAHMUDAH Suaib Suaib Suaib, Suaib Subchan, Subchan Sudarmo, Agnes Tanjung, Irmanisa Ikhwani Teddy Chandra Tiara Fatimah Tokit Masditok Tri Gunarsih Tubagus Ismail Tubagus Ismail Tubagus Ismail Umi Narimawati Untung Rahardja Wati, Lela Nurlaela Wel Hendra Widiasie, Lynie Yusriani, Sri