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INDONESIA
KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Pancasetia
ISSN : 1858022X     EISSN : 27460266     DOI : http://doi.org/10.35972/kindai.v18i1
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL Kindai adalah peer-review jurnal yang diterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat Pancasetia Sekolah Tinggi Ilmu Ekonomi Pancasetia Banjarmasin. Kindai pertama kali terbit dalam versi cetak pada tahun 2003 dan sejak tahun 2016 telah berubah menjadi versi online dengan OJS. Jurnal ini merupakan penyebarluasan hasil penelitian mengenai ilmu Manajemen dan Akuntansi. KINDAI mendukung pemanfaatan Open Journal System sebagai portal jurnal yang terbuka online yang dapat diakses oleh siapa saja yang membutuhkan. Semoga keberadaan jurnal ini membawa manfaat bagi peneliti yang ingin mempublikasikan tulisannya kepada khalayak umum.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 287 Documents
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PROFITABILITAS, LEVERAGE, DAN DIVIDEN TERHADAP NILAI PERUSAHAAN PROPERTI DAN REAL ESTATE DI INDONESIA Bastian, M; Suwarno, Try Edi; Alfikri, Rahmatullah; Amirah, Shahnaz Arianne
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2492

Abstract

Abstract: This study analyzes the effect of Profitability, leverage, and Dividend Policy on Firm Value in the property and real estate sector listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach with an associative research design was employed using secondary data from annual financial reports of 37 companies selected through purposive sampling. The research variables include Profitability (ROA), leverage (DER), Dividend Policy (DPR), and Firm Value (Tobin’s Q). Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results show that ROA, DER, and DPR have a positive and significant effect on Firm Value. The R-Square value of 0.170 indicates that the independent variables explain 17% of the variation in Firm Value. These findings support the Signaling Theory, suggesting that financial information provides positive signals to investors. Keywords: profitability, leverage, dividend policy, firm value
PENGARUH PENGALAMAN KERJA, PELATIHAN, DAN TINGKAT PENDIDIKAN TERHADAP PROFESIONALISME PEGAWAI DINAS TENAGA KERJA KABUPATEN TABALONG Sutrisno, Sutrisno; Firdaus, Firdaus
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2494

Abstract

This study aims to analyze the effect of work experience, training, and education level on employee professionalism at the Manpower Office of Tabalong Regency, both simultaneously and partially, as well as to identify the dominant influencing variable. The research employed a quantitative approach using a survey method. The population consisted of 40 employees, with samples selected through random sampling. Data analysis was conducted using multiple linear regression. The results indicate that work experience, training, and education level simultaneously have a significant effect on employee professionalism. Partially, each variable also shows a significant influence on professionalism. Furthermore, work experience is identified as the most dominant factor affecting employee professionalism at the Manpower Office of Tabalong Regency. Keywords: work experience, training, education level, employee professionalism
STRATEGI TALENT INCUBATION, MICROLEARNING, DAN SOCIAL LEARNING UNTUK MENINGKATKAN WORK READINESS DAN INNOVATIVE CAPABILITY MELALUI SELF DIRECTED LEARNING Budiarti, Sari; Anizar, Sriyunia
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2530

Abstract

This study aims to examine the effects of Talent Incubation Strategy, Microlearning Experience, and Social Learning Support on students’ Work Readiness and Innovative Capability, with Self-Directed Learning (SDL) as a mediating variable. A quantitative approach with an explanatory survey design was employed using purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that Social Learning Support and Microlearning Experience have significant effects on SDL, while the influence of Talent Incubation Strategy is relatively weak. Furthermore, SDL has a strong effect on both Work Readiness and Innovative Capability. The R² values reveal that 55.7% of SDL variance, 41.1% of Work Readiness, and 80.4% of Innovative Capability are explained by the model. These findings highlight the critical mediating role of SDL in enhancing students’ employability and innovation capacity in digital learning environments. Keywords: talent incubation, microlearning, social learning, self directed learning, work readiness, innovative capability
ANALISIS MANAJEMEN ARUS KAS SEBAGAI DASAR PENETAPAN KEPUTUSAN KEUANGAN PADA KEMAIU HAIRCARE Rachma, Tika Dwi; Purwanto, Sugeng
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2536

Abstract

This study was conducted to understand cash flow management and its role as a basis for decision-making at Kemaiu Haircare, a small and medium-sized enterprise selling hair care products. The main issue examined is how cash flow is used as a basis for operational decisions, particularly regarding raw material purchases and funding promotional activities. The research method used is descriptive qualitative, with data collection techniques through interviews and analysis of Kemaiu's financial report documentation for the 2024 period. The analysis was conducted through processing cash flow statements, calculating the operating cash ratio, and earnings quality (Quality of Income). The results show that Kemaiu is able to maintain a stable cash flow performance. Cash inflow from online sales is able to cover a large portion of operational cash needs. Furthermore, cash flow serves as an important reference in managing inventory and allocating costs, thereby improving the effectiveness of management decision-making. Keywords: management, cash flow, decision making, finance
PENGARUH EARNING PER SHARE DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN Ridhawati, Rakhmi; Andani, Mega; Hanifah, Hanifah
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2537

Abstract

This study investigates the influence of Earnings Per Share (EPS) and firm size on stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The research focuses on how earnings per share and firm size influence the stock prices of banking companies. The research method employed is quantitative. Analysis was conducted through hypothesis testing using multiple linear regression. The empirical findings reveal that EPS exerts a significant positive impact on stock prices. However, the results indicate that firm size does not substantially affect the stock performance of the surveyed banking institutions for the period 2022 to 2024. Keywords: Earnings Per Share (EPS), firm size, stock price
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KUALITAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI PERUSAHAAN PUBLIK INDONESIA Da Silva, Jose; Da Costa, Juvenal; Da Costa, Francisco; Pandin, Maria Yovita R.; Kusmaningtyas, Amiartuti
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2540

Abstract

This study examines the effect of green accounting implementation on the quality of corporate social responsibility (CSR) disclosure in Indonesian public companies during the 2020–2024 period. The study is motivated by growing global demands for sustainable business practices and transparent social and environmental reporting. Secondary data were obtained from annual and sustainability reports of companies listed on the Indonesia Stock Exchange. A total of 112 firms were selected using purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that green accounting has a positive and significant effect on CSR disclosure quality, with a path coefficient of 0.739 and a p-value below 0.001. These findings highlight the role of environmental accounting in enhancing corporate transparency and accountability and in supporting higher-quality sustainability reporting. Keywords: green accounting, CSR disclosure, sustainability reporting, environmental management, Indonesia
PENGARUH SISTEM INFORMASI PEMERINTAH DAERAH TERHADAP DISPARITAS AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH Kalay, Vindy Nerson; Abdullah, Julie Abdullah; Junus, Onong; Saprudin, Saprudin; Masjhur, Mohamad Abdul Radjak; Yakup, Anggita Permata
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2547

Abstract

This study aims to examine the impact of the Regional Government Information System (SIPD) on disparities in regional financial management accountability in North Sulawesi Province. The study used primary data collected from 96 respondents through online questionnaires and field observations. A quantitative descriptive approach with simple linear regression analysis was employed. The results indicate that SIPD implementation has generally been well executed across most local governments, as reflected by high average scores for the SIPD variable. However, disparities in financial management accountability among regions persist, influenced by internal factors such as human resource capacity, technological infrastructure, and institutional readiness. The findings demonstrate that effective implementation of SIPD significantly contributes to reducing disparities in regional financial management accountability. Keywords: local government information system, disparity in local financial management accountability

Page 29 of 29 | Total Record : 287

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