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All Journal BJRM (Bongaya Journal of Research in Management) Sinergi International Journal of Accounting and Taxation
Nasriani, Ira
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Humanities Economics, Econometrics & Finance Education

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Pengaruh Kepemilikan Institusional Dan Dewan Komisaris Independen Terhadap Return On Asset (ROA) Nasriani, Ira
BJRM (Bongaya Journal For Research in Management) Vol. 7 No. 1 (2024): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v7i1.540

Abstract

Return On Asset (ROA) adalah salah satu rasio profitabilitas. Dalam analisis laporan keuangan, rasio ini paling sering disoroti, karena mampu menunjukkan keberhasilan perusahaan menghasilkan keuntungan. Adapun dalam penelitian kali ini yang mempengaruhi Return On Asset (ROA) yaitu kepemilikan institusional dan dewan komisaris independen. Data yang digunakan adalah data sekunder dengan metode pengumpulan data timeseries. Data yang digunakan laporan keuangan tahunan perusahaan sektor keuangan periode 2020-2022 sebanyak 33 sampel. Hasil data sekunder yang dikumpulkan melalui laporan keuangan telah diuji dengan uji asumsi klasik berupa asumsi normalitas, asumsi multikolonieritas ,asumsi Heteroskedastisitas dan asumsi autokorelasi. Metode analisis data menggunakan teknik analisis statistik deskriptif dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial kepemilikan institusional berpengaruh negatif dan signifikan terhadap Return On Asset (ROA) dan dewan komisaris independent berpengaruh positif dan tidak signifikan terhadap Return On Asset (ROA).
Systemic Barriers and Strategic Solutions in Waste Governance Nasriani, Ira
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i4.718

Abstract

This narrative review investigates the synergistic role of social, economic, and institutional factors in influencing the success of sustainable waste management strategies. The study aims to explore how the interaction of these multidimensional variables can either facilitate or hinder the implementation of effective environmental policies. Using a qualitative synthesis of peer-reviewed literature, the review integrates empirical findings and theoretical frameworks to identify thematic patterns and systemic barriers. The results reveal that while social engagement and community-based collaboration enhance policy acceptance and operational cohesion, economic factors such as funding availability, investment in green technology, and fiscal incentives critically determine policy feasibility. At the institutional level, transparency, coordination, and the adoption of non-financial performance evaluation methods significantly strengthen governance frameworks. However, persistent challenges such as fragmented regulations, resistance to technology adoption, and inadequate inter-agency communication continue to undermine policy success. The discussion emphasizes the need for integrative strategies that bridge these dimensions through cross-sectoral collaboration, digital innovation, and participatory governance. Ultimately, the findings advocate for a shift from reactive, siloed policymaking to proactive, system-level interventions that address structural constraints. This study offers strategic recommendations and a conceptual foundation for future research and policymaking aimed at promoting holistic, resilient, and scalable sustainability practices.
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