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Rismawandi
Universitas Budi Luhur
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The Role of Investment Opportunity Set (IOS), Firm Age, and Managerial Ownership in Increasing Company Value Rismawandi; Martini
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3269

Abstract

The value of a company is one of the main considerations for investors when deciding to invest. A high company value reflects positive investor perceptions and indicates that the company has good future prospects. This research aims to analyze the effect of the investment opportunity set, company age, and managerial ownership on firm value. The study was conducted on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2021. The sampling technique used in this study is purposive sampling, where the sample is selected based on specific criteria relevant to the research objectives. As a result, 10 companies that met the criteria were chosen as the sample. The analytical method employed is multiple linear regression analysis, processed using the SPSS Version 26 software. The results of the study indicate that the investment opportunity set and company age do not have a statistically significant influence on firm value. In contrast, managerial ownership has a positive and significant effect on firm value. These findings suggest that the greater the ownership of shares by management, the more aligned management’s interests are with those of shareholders, thereby increasing firm value. The company value can be explained by its independent variables, namely the investment opportunity set, company age, and managerial ownership by 11.3%.
Modernization, Awareness, and Compliance: A Behavioral Study of Motor Vehicle Taxpayers in Tangerang Rismawandi
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i2.3567

Abstract

Taxpayer compliance represents a fundamental aspect of a sustainable taxation system. This study investigates the influence of tax administration modernization, taxpayer knowledge, taxpayer awareness, and administrative sanctions on motor vehicle taxpayer compliance at the One-Stop Administration Services Office in Ciledug, Tangerang City. The research employed a quantitative explanatory design with multiple linear regression analysis. Primary data were collected through questionnaires distributed to 88 purposively selected respondents. The results reveal that modernization of the tax administration system, taxpayer knowledge, and administrative sanctions have no significant effect on compliance, while taxpayer awareness shows a positive and significant influence. These findings highlight that compliance is shaped more by intrinsic awareness and moral responsibility than by technical modernization or punitive measures. Thus, policy efforts should focus on strengthening taxpayer awareness and internal motivation as the foundation for improving voluntary compliance.
Circular Economy Model through Using Aquaponic Technology to Support the ProKlim Village Program in RT 10 Petukangan Utara, Jakarta Martini; Yousep Eka Irawan Apriandi; Rismawandi; Windarto
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

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Abstract

This community service program supports the ProKlim (Program Kampung Iklim) initiative in RT 10 Petukangan Utara, South Jakarta by implementing a circular economy model through integrated tilapia (Oreochromis niloticus) and Pak coy (Brassica rapa var. chinensis) cultivation using aquaponic technology. Designed for densely populated urban areas with limited land, the aquaponic system converts fish waste into plant nutrients while plants purify the water, creating a closed-loop, zero-discharge process. The program consisted of awareness sessions, technical training, installation of aquaponic units, and community mentoring. Program outcomes indicate substantial improvements in environmental knowledge, climate adaptation awareness, and sustainable food-production skills. The system achieved 78–82% water savings, significantly reducing resource consumption compared to conventional methods. Pre- and post-training assessments showed a 90% increase in participants’ understanding of aquaponics and circular economy principles. Each production cycle generated 20 kg of Pak coy and 10 kg of tilapia, contributing to household nutrition and providing IDR 400,000–600,000 in additional microeconomic value through consumption and local sales. These quantitative results validate the effectiveness of aquaponic-based circular economy practices in supporting ProKlim objectives, particularly in enhancing climate adaptation, promoting sustainable resource use, and strengthening community empowerment in limited urban spaces.
Co-Authors Windarto Windarto Yousep Eka Irawan Apriandi