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All Journal Gorontalo Accounting Journal Jurnal Penelitian Pendidikan Indonesia
Nugroho, Kukuh Wahyu
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Economics, Econometrics & Finance Other

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Analysis of financial performance budget absorption in production forest areas in Karawang regency Supriyadi, Didit; Yudianto, Yosep; Kapriyanti, Mayadita; Nugroho, Kukuh Wahyu
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 1 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243681

Abstract

The aim of this research is to investigate and identify the relationship and influence between several key factors on budget absorption and financial performance in the production forest area of Karawang Regency. This research explores it comprehensivelyand analyze the causal relationship between budget planning, budget implementation, and the government's internal control system on budget absorption, as well as the impact of budget absorption on financial performance. The research method used was a quantitative description technique involving 200 respondents as samples. Path analysis is used as a quantitative data analysis tool in this research. The research results revealed several significant findings regarding the influence of certain factors on aspects of budget absorption and financial performance in production forest areas in Karawang Regency. First, budget planning is proven to have a significant impact on budget absorption in the forestry production area. Second, budget compliance is also closely related to budget absorption, especially in the Karawang production forest area. Third, the government's internal management system also influences budget absorption in the region. Furthermore, the fourth finding shows that budget absorption has contributed to financial performance in the Karawang production forest area. In addition, research highlights the mediating role of budget absorption, where budget absorption functions as a link between budget planning and financial performance, between household implementation and financial performance, as well as between the government's internal management system and financial performance. Thus, these findings provide in-depth insight into the complex relationship between these factors and highlight the central role of budget absorption in achieving optimal financial performance in the Karawang Regency production forest area.
Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan Nugroho, Kukuh Wahyu; Supriyadi, Didit; Chaerudin, Chaerudin
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.3137

Abstract

This study aims to determine the influence of Financial Statement Ratios, which consist of Profitability Ratios (Return On Assets), Solvability Ratios (Debt to Equity Ratio) and Liquidity Ratios (Current Ratio) to Firm Value (Price to Book Value), both in partially or simultaneously terms, in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2017 - 2020. The study was conducted on financial ratio data, with the independent variables are Return On Assets (ROA), Debt to Equity Ratio (DER) and Current Ratio (CR) and also the dependent variable is Price to Book Value (PBV), which is obtained from audited financial statements for the period 2017 - 2020. The analytical method that the researcher uses is multiple linear analysis by carrying out several tests, such as the classical assumption test, T test and F test. The result indicates that Profitability Ratios (ROA), Solvability Ratios (DER) and Liquidity Ratios (CR) have significant effect on Firm Value (PBV), either partially or simultaneously.
Analysis of financial performance budget absorption in production forest areas in Karawang regency Supriyadi, Didit; Yudianto, Yosep; Kapriyanti, Mayadita; Nugroho, Kukuh Wahyu
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 1 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243681

Abstract

The aim of this research is to investigate and identify the relationship and influence between several key factors on budget absorption and financial performance in the production forest area of Karawang Regency. This research explores it comprehensivelyand analyze the causal relationship between budget planning, budget implementation, and the government's internal control system on budget absorption, as well as the impact of budget absorption on financial performance. The research method used was a quantitative description technique involving 200 respondents as samples. Path analysis is used as a quantitative data analysis tool in this research. The research results revealed several significant findings regarding the influence of certain factors on aspects of budget absorption and financial performance in production forest areas in Karawang Regency. First, budget planning is proven to have a significant impact on budget absorption in the forestry production area. Second, budget compliance is also closely related to budget absorption, especially in the Karawang production forest area. Third, the government's internal management system also influences budget absorption in the region. Furthermore, the fourth finding shows that budget absorption has contributed to financial performance in the Karawang production forest area. In addition, research highlights the mediating role of budget absorption, where budget absorption functions as a link between budget planning and financial performance, between household implementation and financial performance, as well as between the government's internal management system and financial performance. Thus, these findings provide in-depth insight into the complex relationship between these factors and highlight the central role of budget absorption in achieving optimal financial performance in the Karawang Regency production forest area.
Co-Authors Abdul Rauf Chaerudin Didit Supriyadi Kapriyanti, Mayadita Yudianto, Yosep