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<![CDATA[Strategi Keuangan Perguruan Tinggi Negeri dalam Transisi Menuju Badan Layanan Umum: Studi Kasus di Universitas Bangka Belitung ]]>
<![CDATA[Persada, Topan]]>;
<![CDATA[Wati, Lela Nurlaela]]>;
<![CDATA[Geraldina, Ira]]>
<![CDATA[ Society Vol 12 No 1 (2024): Society ]]>
Publisher : <![CDATA[Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung ]]>
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DOI: 10.33019/society.v12i1.687
<![CDATA[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.]]>
<![CDATA[Peran Cyberloafing Sebagai Variabel Intervening Hubungan Antara Work Stress Dan Dukungan Organisasi Terhadap Kinerja Pegawai Negeri Sipil Di Kantor Kementerian Agama Kabupaten Indragiri Hulu ]]>
<![CDATA[Teddy Chandra]]>;
<![CDATA[Mahmudah, Siti]]>;
<![CDATA[Ira Geraldina]]>
<![CDATA[ Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 2 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (November - Desember 2024) ]]>
Publisher : <![CDATA[Dinasti Review ]]>
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DOI: 10.38035/jemsi.v6i2.3104
<![CDATA[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.]]>
<![CDATA[Pengaruh Motivasi, Kompetensi dan Disiplin Kerja Terhadap Kinerja Pegawai Dengan Kepuasaan Kerja Sebagai Variabel Intervening Di Kantor Kecamatan Sungai Lala Kabupaten Indragiri Hulu ]]>
<![CDATA[Wel Hendra]]>;
<![CDATA[Teddy Chandra]]>;
<![CDATA[Ira Geraldina]]>
<![CDATA[ Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 2 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (November - Desember 2024) ]]>
Publisher : <![CDATA[Dinasti Review ]]>
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DOI: 10.38035/jemsi.v6i2.3231
<![CDATA[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.]]>
<![CDATA[Implikasi Kecakapan Manajerial pada Laporan Keberlanjutan dan Kinerja Perusahaan ]]>
<![CDATA[Ariantika, Elly Nindi]]>;
<![CDATA[Geraldina, Ira]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v6i1.10815
<![CDATA[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.]]>
<![CDATA[Kandungan Informasi Laba dari Nilai Wajar Aset Keuangan Bank ]]>
<![CDATA[Geraldina, Ira]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v5i2.10767
<![CDATA[This study aims to examine the effect of the fair value of financial assets on information content of bank future earnings after the mandatory adoption of Indonesia Financial Accounting Standards No. 50 55 (or Pernyataan Standar Akuntansi Keuangan 50 55, Revised 2006) on the Financial Instruments: recognition, measurement, and presentation. The financial assets analysed in this study are the fair value measured assets, namely profit or loss, available for sale, held to maturity, and loans and receivables. This study uses 138 publicly listed bank year samples for 2006-2012 periods. Using panel data analysis, the results show that the information content of banks future earnings has increased after the mandatory adoption of PSAK 50 55, but the use of the fair value of financial assets has reduced the information content of banks future earnings. The financial asset that is classified as available for sale may contribute to this reduction of information content of banks future earnings.]]>
<![CDATA[The Quality of Risk Disclosure: Evidence from Infrastructure Industry in Indonesia ]]>
<![CDATA[Geraldina, Ira]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v4i2.8053
<![CDATA[The objective of this study was to analyze the quality of mandatory and voluntary risk disclosure in Indonesia during the period of 2011 and 2012. The risk disclosure quality is defined as the quality of risk information that are disclosed by firms in term of relative quantity (adjusted by type of sub-industry and firm size), depthness (the potential impact of risk disclosed on firms future performance), the coverage within every type of risk, and the outlook profile of firms risk management. This study used samples of 48 firm-years of infrastructure companies that were listed in Indonesia Stock Exchange. Infrastructure industry was chosen due to the strategic role of this industry to support the acceleration and expansion of Indonesia's economic development. By using a descriptive qualitative method, the result showed that firms were still emphasizing on relative quantity dimension compared to the other three dimensions: coverage, depth, and outlook profile of firm risk management. In addition, the quality of mandatory risk disclosure was better than voluntary risk disclosure either for depth, coverage, or an outlook profile of firm risk management dimension. In other words, financial risk items (mandatory risk disclosure items) have better quality rather than non-financial risk items (voluntary risk disclosure items).]]>
<![CDATA[Analysis of Abnormal Returns and Financial Performance during Pandemic COVID-19: Jakarta Islamic index (JII) ]]>
<![CDATA[Ashari, Maharani Syamsyyah]]>;
<![CDATA[Geraldina, Ira]]>;
<![CDATA[Simorangkir, Panubut]]>
<![CDATA[ AL-QARDH Vol 6 No 2 (2021): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
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<![CDATA[This research uses quantitative research methods to determine the significant difference in the effect of financial performance on abnormal returns before and during the COVID-19 pandemic. Companies that are categorized as the Jakarta Islamic Index (JII) for 2020 are used as research samples with a saturated sampling technique, so the sample used in this research is 30 JII companies. Multiple linear regression analysis was used in testing the hypothesis with the E-Views version 10 program and a significance level of 5% (0.05). The test results show 1) the current ratio does not have a significant effect on abnormal returns, 2) profit margin does not have a significant effect on abnormal returns, 3) the debt to equity ratio does not have a significant effect on abnormal returns, 4) day sales outstanding does not. has a significant effect on abnormal returns. The results of descriptive statistics in the research show that there is no significant difference between the current ratio, profit margin, debt to equity, and outstanding day sales both before the COVID-19 pandemic and during the Covid-19 pandemic in Indonesia.]]>
<![CDATA[Effect of Planning and Budget Realization with Covid-19 As A Moderator Variable toward Budget Absorption in Resort Police Station Bangka Tengah ]]>
<![CDATA[Pranajaya, Harry]]>;
<![CDATA[Wati, Lela Nurlaela]]>;
<![CDATA[Geraldina, Ira]]>
<![CDATA[ Journal of Governance Risk Management Compliance and Sustainability Vol. 4 No. 1 (2024): April Volume ]]>
Publisher : <![CDATA[Center for Risk Management & Sustainability and RSF Press ]]>
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DOI: 10.31098/jgrcs.v4i1.2169
<![CDATA[In response to the Covid-19 pandemic, the government prioritized allocating a significant portion of its resources toward preventing the spread of Covid-19. Undoubtedly, this will inevitably affect the meticulously devised programs aimed at achieving budgetary recuperation. This study aims to determine the extent to which Covid-19 affects the budget absorption of the Resort Police Station Work Unit in Bangka Tengah. This study utilizes a quantitative methodology, utilizing moderating regression analysis (MRA) for data analysis. The financial statements cover a period of 72 months, spanning from 2017 to 2022. The study discovered that both the planning and implementation of activities, as well as the regulation of the Covid-19 pandemic’s impact on planning and implementation, had a noteworthy influence on the utilization of funds at the Resort Police Station Bangka Tengah. This study demonstrates that the planning process at the Bangka Tengah Police is capable of adjusting to the current requirements, resulting in improved budget use. The Bangka Tengah Police can improve budget absorption by implementing monthly budget realization. No prior research has been conducted on budget absorption at the Police Station during the Covid-19 pandemic, which had a widespread impact on all aspects of life.]]>
<![CDATA[PENDAMPINGAN NIB,SERTIFIKASI HALAL DAN SPP IRT UNTUK UMKM LOW RISK BERBASIS KULINER DI KOTA SERANG ]]>
<![CDATA[Safitri, Julia]]>;
<![CDATA[Geraldina, Ira]]>;
<![CDATA[Ana Syabana, Mohamad]]>;
<![CDATA[Normasari, Fitri]]>;
<![CDATA[Alvar Saabighoot, Yus]]>;
<![CDATA[Estu Nurpramana, Dwitya]]>;
<![CDATA[Ekasari, Novita]]>
<![CDATA[ Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 10 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tapanuli Selatan ]]>
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DOI: 10.31604/jpm.v6i10.3546-3555
<![CDATA[Kegiatan Pengabdian kepada masyarakat ini dilaksanakan untuk memperluas jangkauan pemasaran pelaku usaha yang bergerak di sektor makanan dan minuman di kota Serang. Nomor Induk Berusaha adalah upaya untuk memberikan legalitas pada usaha dan untuk mempermudah akses pengembangan usaha yang bersifat administratif. Sertifikasi halal Sef Decalre adalah Pernyataan kehalalan oleh pelaku usaha mikro dan kecil dengan didampingi oleh Pendamping Proses Produk Halal(PPH). Sertifkasi yang perlu dilakukan terutama pada produk makanan guna menjamin kehalalan produknya. Hal ini dikarenakan Indonesia merupakan negara yang memiliki populasi muslim terbesar sehingga permintaan pasar untuk produk-produk Islam yang sangat besar. Halal juga menjadi isu yang paling sensitive di Indonesia. Oleh karena itu, sertifikasi halal ini penting dilakukan oleh pelaku usaha. Selain halal menurut syariat Islam, produk yang dikonsumsi oleh masyarakat harus dipastikan “Thayyib†yakni aman, baik, bersih, dan tidak berbahaya bagi kesehatan. Jaminan dan sertifikasi yang dikeluarkan pemerintah kota atau kabupaten bahwa produk makanan ini layak untuk diedarkan dan sudah memenuhi kemanan pangan dan layak dikonsumsi. Program PKM meliputi Sosialisasi dan pendampingan pembuatan Nomor Induk Berusaha, (NIB), Sertifikat halal Self Declare, Sertifikat Produksi Pangan Industri Rumah Tangga (SPP-IRT) agar pelaku usaha memiliki ijin edar dan memperluas jangkauan pemasaran produk. Tujuan pengabdian kepada masyarakat ini adalah untuk memberikan pengetahuan dan pemahaman tentang pentingnya legalitas untuk memperluas akses usaha, meningkatkan kepercayaan masyarakat dengan adanya jaminan sertifikasi produk halal dan aman dikonsumsi, meningkatkan daya saing usaha dan meningkatkan kelas UMKM, meningkatkan kesadaran masyarakat khususnya UMKM yang bergerak di bidang makanan dan minuman, tentang arti penting sertifikat halal dan memotivasi agar memiliki sertifikat halal bagi yang memiliki usaha yang termasuk dalam lingkup produk makanan dan minuman]]>
<![CDATA[The Impact of Liquidity Strategy on Banking Performance in the ASEAN Region ]]>
<![CDATA[Safitri, Julia]]>;
<![CDATA[Geraldina, Ira]]>
<![CDATA[ Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijba.v4i2.6945
<![CDATA[Banking as one of the financial institutions in Indonesia is required by its owners and shareholders to have good performance to increase company value on an ongoing basis. To improve performance, companies must be able to analyze risks that may occur by implementing risk management. The population in this study are banking companies in 6 ASEAN countries, namely, Indonesia, Singapore, Malaysia, Thailand, Vietnam, and the Philippines during the 2019-2022 period. The sample selection technique in this study was purposive sampling of 120 samples with a total of 30 companies. The analysis tool used is SEM-PLS with the WarpPLS 7.0 application. The research results show that the liquidity variable measured using the Liquidity Coverage Ratio (LCR) has a significant effect on the company's performance as measured using Tobin'Q. Furthermore, the capital adequacy variable which is measured using the Capital Adequacy Ratio (CAR) as a moderating variable explains that CAR is not significant/weakens the relationship between LCR and Tobin's Q. This can be explained that liquidity and capital adequacy are two key components that determine the stability and sustainability of operations bank. ]]>
