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p-Index From 2021 - 2026
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All Journal International Journal of Management Science and Information Technology (IJMSIT)
Paremono Priatsaleh, Disti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Performance-Based Budget Management on The Achievement of Strategic Planning Targets at The Indonesian Quarantine Agency Paremono Priatsaleh, Disti; Poltak Sinambela, Lijan
International Journal of Management Science and Information Technology Vol. 5 No. 1 (2025): January - June 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v5i1.3620

Abstract

Law No. 17 of 2003 on State Finance introduced a performance-based budgeting approach to improve the efficiency, effectiveness, and transparency of public budget management. The Indonesian Quarantine Agency (BARANTIN) as a government institution has adopted this approach, but still faces obstacles in realizing the budget and achieving optimal performance targets. Uneven budget absorption every quarter and accumulating at the end of the year is the main challenge that hinders the maximum function of the State Revenue and Expenditure Budget (APBN). This study uses a descriptive method with a qualitative approach to analyze the role of performance-based budgeting in increasing the achievement of strategic targets in BARANTIN. Data were collected through observation, interviews, and literature studies, then analyzed descriptively. The results of the study are expected to provide recommendations for BARANTIN in optimizing the achievement of performance targets in accordance with strategic planning.
Study Of Financial Ratios and Market Performance in Idx High Dividend 20 Companies: Dividend Payout Ratio as An Intervening Variable Sugiono, Edi; Paremono Priatsaleh, Disti
International Journal of Management Science and Information Technology Vol. 5 No. 1 (2025): January - June 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v5i1.3765

Abstract

This study aims to examine the impact of profitability, liquidity, and leverage on firm value, using the dividend payout ratio as an intervening variable in companies listed in the IDX High Dividend 20 index for the 2021-2023 period. Evaluating a company's performance is crucial for investors when assessing stock growth and overall company value. Profitability, liquidity, and leverage serve as the primary indicators in this research to determine firm value. The study employs a quantitative approach with secondary data obtained from the financial statements of companies listed on the Indonesia Stock Exchange (IDX). The research sample consists of companies included in the IDX High Dividend 20 index for the 2021-2023 period, with complete data on profitability ratio (ROA), liquidity (CR), leverage (DER), dividend payout ratio (DPR), and firm value (PBV). The findings indicate that high profitability enhances firm value by signaling positive prospects to investors, although its effect in this study is not significant. Liquidity has a positive and significant impact on firm value, reflecting that companies with higher liquidity are more trusted by investors due to their ability to meet short-term obligations. Leverage also influences firm value, particularly when companies use debt for profitable expansion. However, excessive debt usage increases the risk of financial distress. Moreover, dividend policy does not affect firm value, suggesting that investors prioritize capital gains over dividends. Profitability does not influence dividend policy, while liquidity shows a negative but insignificant relationship with it. Conversely, leverage affects dividend policy, indicating that higher debt levels have a significant impact on dividend distribution decisions.
Co-Authors Lijan Poltak Sinambela Sugiono, Edi