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All Journal Jurnal Administrasi Publik PROFIT : Jurnal Administrasi Bisnis Journal of Public Administration Studies
ZAHROH ZA, ZAHROH
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Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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The Effect of Company Characteristics and Cooperate Social Responsibility on Company Financial Performance ZA, Zahroh; Suhadak, Suhadak; Saifi, Muhammad; Firdausi, Nila
JPAS (Journal of Public Administration Studies) Vol 5, No 1 (2020)
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.876 KB) | DOI: 10.21776/ub.jpas.2020.005.01.4

Abstract

Increased intense global competition has made CSR as a topic that must be considered by business people, especially for companies that carry out activities related to natural resources. The rationality for this statement is that CSR has become one of the company's responsibilities to stakeholders, and company characteristics are an inherent risk inherent in the company. All of this is related to the company's financial performance. Various previous studies have been conducted to discuss the effect of company characteristics and CSR on company financial performance, but give different results. The purpose of this study was to obtain empirical evidence of the influence of company characteristics and CSR on the financial performance of companies listed on the Indonesia Stock Exchange (BEI) in 2012-2016. The study population was natural resource companies listed on the BEI 2012-2016 of 43 companies, with through specific criteria obtained a sample of 32 companies. The results showed that company characteristics significantly influence the company's financial performance as well as CSR significantly influence the company's financial performance.
PENGARUH FINANCIAL KNOWLEDGE TERHADAP KINERJA USAHA YANG DIMEDIASI OLEH VARIABEL FINANCIAL CONFIDENCE, FINANCIAL SELF – EFFICACY, FINANCIAL ATTITUDE, DAN FINANCIAL BEHAVIOUR: (Studi Pada Pelaku Usaha Bisnis Online Bidang Kuliner di Kota Malang) ZA, Zahroh
Jurnal Administrasi Publik Vol. 7 No. 2 (2024): Jurnal Administrasi Publik (JAP)
Publisher : Jurusan Administrasi Publik, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

The Effect of Financial Knowledge on Business Performance as Mediated by the Variables Financial Confidence, Financial Self Efficacy, Financial Attitude and  Fianncial Behavior. The Covid-19 pandemic that occurred in early 2020 had a negative impact on the business world, including the culinary business. Financial-related abilities are very necessary in an effective recovery strategy in the areas of knowledge, confidence, self-efficacy, attitude and behavior. The aim of this research is to analyze the influence of financial knowledge on business performance through several mediating variables, namely financial confidence, financial self- efficacy, financial attitude, and financial behavior among online business actors in the culinary sector in Malang City. This research methodology uses Partial Least Squares (PLS) analysis as a testing tool with WarpPLS statistical assets. The results of this study show that financial knowledge has a significant effect on financial confidence, financial self-efficacy and financial attitude, while financial confidence and financial attitude have a significant effect on financial behavior, but financial self-efficacy has no significant effect on financial behavior. Furthermore, financial knowledge and financial behavior influence business performance.
PENGARUH MINAT PRAKTIKUM AKUNTANSI TERHADAP PENERAPAN PEMBUATAN LAPORAN KEUANGAN DENGAN PEMAHAMAN AKUNTANSI SEBAGAI VARIABEL MODERASI ZA, Zahroh; Imamah, Nur; Rokhimakhumullah, Dewi Noor Fatikhah
Profit: Jurnal Adminsitrasi Bisnis Vol. 16 No. 1 (2022): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.643 KB) | DOI: 10.21776/ub.profit.2022.-16.01.7

Abstract

Penelitian ini bertujuan menguji pengaruh minat praktikum akuntansi terhadap penerapan pembuatan laporan keuangan dengan pemahaman akuntansi sebagai variabel moderasi. Pada metodologi penelitian, variabel eksogen yang digunakan dalam penelitian ini adalah minat praktikum, variabel endogen adalah penerapan pembuatan laporan keuangan, sedangkan pemahaman akuntansi adalah variabel moderasi. Jumlah sampel penelitian ini adalah sebanyak 110 responden. Teknik pengolahan data penelitian menggunakan pendekatan Pertial Least Square-Structural Equation Modeling (PLS-SEM) dengan efek moderasi dan pengujian model empiris menggunakan software WarpPLS dengan menggunakan outer model. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan minat praktikum akuntansi terhadap penerapan pembuatan laporan keuangan, pemahaman akuntansi mempunyai pengaruh yang signifikan terhadap penerapan pembuatan laporan keuangan, dan pemahaman akuntansi tidak memoderasi pengaruh minat praktikum akuntansi terhadap penerapan pembuatan laporan keuangan. Hasil ini menunjukkan bahwa pemahaman akuntansi tidak dapat memperkuat atau memperlemah pengaruh minat praktikum akuntansi terhadap penerapan pembuatan laporan keuangan.   
Co-Authors Dewi Noor Fatikhah Rokhimakhumullah Muhammad Saifi Nila Firdausi, Nila Nur Imamah Suhadak Suhadak