Claim Missing Document
Check
Articles

Found 32 Documents
Search

Evaluasi Internalisasi Core Values BerAKHLAK pada ASN Pemerintah Provinsi Sulawesi Tengah: Bukti Empiris dari Program “Rumah BRIDA” Muhammad Ichsan; Meity Ferdiana Paskual; Husnah Husnah; Niluh Putu Evy Rossanty; Andi Chairil Furqan; Adiani Purwa Utari; Syarifudin Syarifudin
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2522

Abstract

This study aims to describe the level of behavioral compliance of State Civil Apparatus (ASN) with the BerAKHLAK Core Values through “Rumah BRIDA-Berani Riset dan Inovesi Daerah Program” in Central Sulawesi. The study employs a descriptive quantitative approach, utilizing primary data collected via an anonymous online survey. The research sample consists of 20,392 valid observations derived from 51 OPDs. The results indicate that the behavioral compliance of ASN with the BerAKHLAK Core Values falls into the high to very high categories. The loyalty dimension obtained the highest index score, while the accountability dimension recorded the lowest score, albeit remaining in the high category. These findings suggest that ASN employees have internalized the BerAKHLAK values adequately; however, the reinforcement of a culture of accountability, transparency, and performance responsibility still requires improvement. Theoretically, this study reinforces the value-based performance management approach, asserting that organizational values play a pivotal role in shaping the behavior of public officials. Practically, the findings serve as a foundation for formulating policies to strengthen the ASN work culture, particularly regarding accountability and competency development. This research is limited to the scope of the Central Sulawesi Provincial Government and does not encompass the dynamics of regency or municipal governments.
Moderation of profitability against determinants company value Juliana Kadang; Djayani Nurdin; Yunus Kasim; Husnah Moh
Manajemen dan Bisnis Vol 22, No 2 (2023): September 2023
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jmb.v22i2.679

Abstract

Banks in carrying out the intermediation function require additional capital. Therefore, part of the bank's ownership is sold to the public in the form of shares and debt securities. Firm value is one of the indicators for investors in assessing the performance of a company. The aims of this study are: 1) To determine the factors that influence the value of Indonesian banking companies. These factors are capital structure, efficiency and size of the bank. 2) To find out that profitability moderates the value of Indonesian banking companies. This research uses quantitative verification research. The research analysis technique with moderate variables uses the Moderated Regression Analysis (MRA) model. Using secondary data from the financial statements of each bank. The financial reports are downloaded through the Indonesia Stock Exchange (IDX) website. Processing data using the e-Views 11 application. The results of this study show that the capital structure and the size of the bank have a significant positive impact on corporate value. If a bank is inefficient, it will not have a significant impact on corporate value. Profitability as a mitigation variable cannot amplify the impact of capital structure, efficiency, or bank size on corporate value.