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Jurnalku
Published by PT WIM Solusi Prima
ISSN : -     EISSN : 28089030     DOI : https://doi.org/10.54957/jurnalku.v2i4.300
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnalku merupakan media penyebarluasan hasil penelitian di keuangan umum, termasuk, namun tidak terbatas pada topik ekonomi, bisnis, keuangan, manajemen, akuntansi, kebijakan publik, dan keuangan umum lainnya. Jurnalku terbit empat kali dalam setahun.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "vol 6 no 3 (2026)" : 2 Documents clear
Alignment of regional tax revenue administration business process with standard operating procedures: A case study of East Surabaya Samsat Nural Achmad Raainaa
Jurnalku Vol 6 No 3 (2026)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v6i3.2312

Abstract

To achieve optimal management of regional tax revenues, a structured administration process is required that complies with applicable regulations. Regional tax revenue administration encompasses a series of activities, from receipt, recording, and payment to reporting and accountability for tax revenues. The entire process must be implemented based on established Standard Operating Procedures (SOPs) to ensure uniformity in task execution, minimize administrative errors, and increase organizational effectiveness and efficiency. This study aims to analyze the compliance of regional tax revenue administration business processes with Standard Operating Procedures (SOPs) and identify remaining weaknesses in regional tax revenue management. The study employed a qualitative descriptive approach, with data collection techniques including observation, interviews, and documentation. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results indicate that regional tax revenue administration business processes, including revenue administration, deposits, and reporting and accountability, have been implemented in accordance with applicable SOPs. However, several operational adjustments were identified in practice to address technical challenges without compromising the principles of accountability and transparency. Furthermore, the study identified several weaknesses, including suboptimal digitalization of administration and limited human resources in several operational functions. These findings indicate that the implementation of SOPs has supported the effectiveness of regional tax revenue management, but improvements are still needed through strengthening digital systems and optimizing human resources to enhance efficiency, transparency, and the quality of regional tax revenue governance.
The role of ownership structure as a moderating variable in the relationship between fundamental factor and firm value in companies in the property development and operations subsector Mimi Jamilah; Rachmawaty Rachmawaty; Sri Retnaning Sampuraningsih
Jurnalku Vol 6 No 3 (2026)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v6i3.2317

Abstract

This study aims to examine the influence of fundamental financial factors on firm value and to investigate the moderating role of managerial ownership in the relationship between liquidity, profitability, solvency, and firm value. The research employs a quantitative approach using panel data regression analysis. Secondary data were collected from the annual reports of companies operating in the property development and operation sub-sector listed during the 2018–2024 period. The sample was selected using a purposive sampling technique, resulting in nine eligible companies with a total of 63 firm-year observations. Firm value was analyzed as the dependent variable, while liquidity, profitability, and solvency served as the independent variables. Managerial ownership was incorporated as a moderating variable to evaluate its ability to strengthen or weaken the relationship between financial fundamentals and firm value. The empirical findings indicate that, collectively, liquidity, profitability, and solvency have a statistically significant effect on firm value. However, the partial test reveals that each of these financial indicators does not individually exert a significant influence on firm value. Furthermore, the moderation analysis demonstrates that managerial ownership significantly moderates the relationship between liquidity, profitability, and solvency and firm value. These findings suggest that managerial ownership plays an important governance role by aligning management and shareholder interests, thereby enhancing the effectiveness of financial performance in influencing firm value. The study contributes to the literature on corporate finance and corporate governance by highlighting the importance of ownership structure in strengthening the relationship between financial fundamentals and firm value.

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