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All Journal Journal of Innovation in Management, Accounting and Business Jurnal Manajemen Bisnis, Akuntansi dan Keuangan
Situmorang, Intan Dewita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Informasi Keuangan Dalam Mengevaluasi Kinerja Pemerintah Kabupaten Batu Bara Purba, Sahala; Pratama, Putra; Panjaitan, Lady Cyntia; Situmorang, Intan Dewita
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 2 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i2.862

Abstract

This study is targeted at analyzing regional government fiscal performance from several points of view, including: degree of fiscal decentralization, scale of regional fiscal autonomy, PAD efficiency, PAD effectiveness, regional financial efficiency, regional fiscal effectiveness at BUMD level - contribution. This study is a quantitative descriptive type which is targeted at observing regional financial information in Batubara Regency from 2013 to 2022. In order to collect data, documentation techniques are used. And the analysis uses financial measures.Based on survey results, the scale of fiscal autonomy is classified as very low, namely around 9.78%, the degree of regional fiscal independence is very high at 87.30%, and the degree of fiscal decentralization is classified as very low, namely 8.01%. The effectiveness of PAD is 104.24 % is classified as very effective, PAD efficiency is classified as very efficient at 1.79%, Fiscal effectiveness is 107.83%, making it a very effective measure, Regional budget efficiency is 3.59% which can be said to be very efficient, The level of BUMD contribution is relatively low, namely 1.43 %. This study aims to enable the regional government and community to develop various aspects of Batubara regional government over the last ten years.
The Effect of CSR Disclosure and Public Ownership on Financial Performance of Plantation Companies Listed on Indonesia Stock Exchange (2020-2023) Situmorang, Intan Dewita; Purba, Dimita H.P; Simanjuntak, Rimky Mandala Putra; Napitupulu, Merry Anna
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v4i1.16410

Abstract

This research investigates how corporate social responsibility initiatives and public ownership structures influence financial outcomes among plantation firms listed on Indonesia's Stock Exchange during 2020-2023. The study examines the relationship between these two independent factors and company financial performance metrics as the dependent variable. From a total population of 36 plantation companies listed on the IDX, researchers employed purposive sampling techniques to identify 11 firms meeting specific inclusion criteria. The analytical approach utilized classical assumption testing methodology to evaluate the data.Findings reveal that while corporate social responsibility demonstrates a positive relationship with financial performance, this correlation lacks statistical significance. Conversely, public share ownership exhibits both a positive and statistically significant impact on financial outcomes.
Co-Authors Merry Anna Napitupulu, Merry Anna Panjaitan, Lady Cyntia Purba, Dimita H.P Putra Pratama Sahala Purba Simanjuntak, Rimky Mandala Putra