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Systematic Literature Review (SLR): Pengaruh Kebijakan Dividen, Kebijakan Utang, dan Ukuran Perusahaan terhadap Nilai Perusahaan Putri Dwi Yanti; Nur Mala Sari; Dien Noviany Rahmatika
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.2089

Abstract

The purpose of this study is to evaluate the impact of dividend policy, debt, and firm size on firm value.. This study uses the systematic literature review (SLR) method. In this process, researchers collect, read, analyze, and organize previous journals to find important topics related to company policy. They found 55 relevant journals, some of which were selected as samples for the study. In the end, the authors collected 50 journals related to the research topic. According to the study results, the use of debt strategy has no effect on firm value, instead the use of dividends affects it negatively. This study also states how the use of debt and dividends increase each other and firm size has a good influence on firm value, although debt policy is not very important independently, debt policy is also related to dividend policy and may have an effect on firm value. Many findings have been obtained from research on the relationship between firm value, debt policy, dividends, and firm size. The parties involved also gained important cognition from this research.
Administrative Efficiency in Official Travel Management: A Literature Review on Bureaucratic Processes and Cost Control in Local Government Nur Mala Sari; Ulul Albab; Sapto Pramono; Dian Ferriswara
Dynamics Social : International Journal of Social Sciences and Communication Vol. 2 No. 1 (2026): International Journal of Social Sciences and Communication
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/dynamicssocial.v2i1.266

Abstract

Official travel constitutes a routine yet strategically significant component of local government administration, closely intertwined with bureaucratic processes, public financial management, and accountability arrangements. Despite its operational importance and fiscal visibility, official travel management has received limited integrative attention in the public administration literature, and existing studies remain fragmented across procedural, financial, and governance perspectives. This article addresses this gap by providing a comprehensive literature review on administrative efficiency in official travel management within local governments, with particular attention to bureaucratic processes and cost control mechanisms. Adopting a narrative–analytical literature review design, the study employs a state-of-the-art and theory-driven synthesis of recent peer-reviewed scholarship in public administration, public financial management, governance, and related fields. The analysis integrates thematic and conceptual synthesis techniques to identify recurring patterns, relationships among key concepts, and unresolved issues in the literature. The findings reveal consistent patterns of procedural inefficiency, including administrative burden, complex approval chains, and process fragmentation, which persist even under formal cost control and accountability systems. The review further demonstrates that compliance-oriented financial controls often secure fiscal conformity without necessarily improving administrative efficiency, particularly when misaligned with bureaucratic workflows and constrained by limited administrative capacity. Governance and accountability mechanisms enhance transparency and oversight but frequently prioritize answerability over performance learning, thereby legitimizing inefficiencies rather than resolving them. By synthesizing insights from Administrative Efficiency Theory, Public Financial Management, Bureaucratic Process Theory, Administrative Capacity Theory, and Governance and Accountability perspectives, this article advances an integrative conceptual framework that explains efficiency outcomes as systemic products of interacting institutional dimensions.
Deli Husada Penyuluhan Pemakaian APD pada Pekerja Unit Spraying di PT PAJ Tahun 2023 Ramayanti Simanjuntak; Juni Kristin Barus; Nur Mala Sari
Pengabdian Deli Sumatera Vol 3 No 2 (2024): Artikel Pengabdian Juli 2024
Publisher : LLPM Universitas Deli Sumatera

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pekerja di unit spraying di PT PAJ memiliki risiko tinggi terhadap paparan bahan kimia berbahaya dan debu yang dapat mendatangkan masallah kesehatan dan mendatangkan kecelakaan kerja. Oleh karena itu, perusahaan melaksanakan kegiatan pengabdian Masyarakat mengenai pemakaian Alat Pelindung Diri (APD) untuk meningkatkan kesadaran dan pemahaman pekerja dalam melindungi diri mereka dari potensi bahaya tersebut. Penelitian ini bertujuan untuk menganalisis efektivitas penyuluhan APD dalam meningkatkan keselamatan dan kesehatan kerja di lingkungan unit spraying. Metode yang digunakan dalam penyuluhan ini meliputi ceramah, demonstrasi, dan diskusi interaktif dengan pekerja. Materi yang disampaikan mencakup jenis-jenis APD yang diperlukan, cara penggunaan yang benar, serta perlunya pemeliharaan dan penggantian APD secara berkala. Evaluasi dilakukan melalui kuisioner sebelum dan sesudah penyuluhan untuk mengukur tingkat pemahaman pekerja. Hasil penyuluhan didapatkan bahwa terjadi perbaikan yang cukup tinggi mengenai pemahaman pekerja tentang pentingnya penggunaan APD yang sesuai, serta penurunan angka kecelakaan kerja yang berhubungan dengan kelalaian dalam menggunakan APD. Dengan adanya kegiatan ini, diharapkan dapat menciptakan lingkungan kerja yang lebih aman dan sehat, serta mengurangi risiko kecelakaan kerja yang dapat membahayakan kesehatan pekerja di PT PAJ.
Innovation in Official Travel Administration Based on Information Technology to Support Local Government Budget Efficiency Nur Mala Sari; Ulul Albab; Sapto Pramono; Dian Ferriswara
International Journal of Humanities and Social Sciences Reviews Vol. 3 No. 2 (2026): May: International Journal of Humanities and Social Sciences Reviews
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijhs.v3i2.617

Abstract

This study aims to analyze innovations in official travel administration based on information technology in supporting the efficiency of regional government budgets. This research employs a qualitative approach using the Qualitative Secondary Analysis (QSA) method by utilizing various secondary data sources, such as policy documents, government reports, and relevant research and academic journals. The results indicate that the implementation of an information technology-based official travel administration system has successfully transformed bureaucratic processes from manual to digital systems. The submission, approval, execution, and reporting of official travel, which were previously carried out through physical documents, can now be conducted through an integrated electronic system. The digitalization of administrative processes has had a significant impact on improving the efficiency of administrative service time. Employees no longer need to go through lengthy bureaucratic procedures to obtain travel approval, as the entire process can be conducted online through an application system. This aligns with the concept of digital transformation in government, which emphasizes the utilization of information technology to enhance the efficiency of public organizations. The implementation of an information technology-based official travel administration system also increases transparency and accountability in managing official travel budgets. The digital system allows all administrative processes related to official travel to be systematically recorded and electronically documented. With a digital system in place, the potential for misuse of official travel funds such as fictitious trips, duplicate activities, or manipulation of expense reports can be minimized.