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All Journal Quantitative Economics and Management Studies Jurnal Manajemen Stratejik dan Simulasi Bisnis
Langgeng Harum Islami
Universitas Esa Unggul
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Analysis Of the Role of Strategic Management Accounting in The Implementation of Sustainable Development Goals on PT NSI Langgeng Harum Islami; Yanuar Ramadhan; Jatis Mara Jatmika; Gatot Apriantoro
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol 3 No 2 (2022): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/mssb.3.2.14-20.2022

Abstract

This research discusses the importance of implementing the Sustainable Development Goals relating to eradicating poverty, which is the 1st SDGs goal, and decent work and economic growth, which are the 8th of the 17 SDGs goals. The purpose of this research is to provide advice to companies to contribute to eradicating poverty and decent work and economic growth by creating jobs that will benefit companies, society, and the government in general. This study uses a descriptive analysis approach by means of a literature review at PT NSI engaged in retail. The results of the study show that PT NSI has not maximized the implementation of the Sustainable Development Goals related to goals 1 and 8. The lack of training to improve human resources and the large number of employees who are still below the poverty line at PT NSI are one of the problems. The limitation of this research is the lack of financial data so that it cannot be proven statistically. The implication of this research is that PT NSI s contribution to achieving the SDGs goals will make the company recognized by the state and accepted by the community.
The Effect of Institutional Ownership and Managerial Ownership on Financial Performance Moderated by Dividend Policy Langgeng Harum Islami; Sapto Jumono; Agus Munandar; Abdurrahman Abdurrahman
Quantitative Economics and Management Studies Vol. 3 No. 6 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.428 KB) | DOI: 10.35877/454RI.qems1109

Abstract

This study was conducted to explore the effect of institutional ownership and managerial ownership on financial performance with dividend policy as a moderating variable. The contribution of this research is expected to add information at the theoretical/scientific level of corporate management and also positive managerial implications on the management of profit companies. This study was designed to collect data using a moderate regression analysis data panel with EViews 10 application program. The finding in this study is that a negative effect is not significant of the institutional ownership on the financial performance, variable managerial ownership has a positive effect no significant on the financial performance, and dividend policy as homologizes moderator in the relationship institutional ownership on the financial performance then relationship managerial ownership on the financial performance. The managerial implication of this research for shareholders or potential investors is that appropriate analytical tools are needed to determine the company's financial performance so that decisions are taken precisely because it will affect the return on their investment and for management companies, namely to further increase managerial ownership in the company to improve financial performance.
Co-Authors Abdurrahman Abdurrahman Agus Munandar Gatot Apriantoro Jatis Mara Jatmika Sapto Jumono Yanuar Ramadhan