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Claudia Wanda Melati Korompis
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INDONESIA
Journal of Governance, Taxation, and Auditing
Published by Indonesia Strategic Sustainability
ISSN : 28306392     EISSN : 29622522     DOI : 10.38142/jogta
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal also covers accounting information systems, management information systems, finance, government which are part of Governance, taxation and auditing for the achievement of the goals of sustainable development.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 213 Documents
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Application Of the Markowitz Model in Determining the Optimal Portfolio of Stocks Listed on The Jakarta Islamic Index (Jii) For The 2022–2024 Period Hamzah, Muhammad Ammar; Rosyadi, Imron
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1950

Abstract

The continued increase in Indonesia's investor base, accompanied by the broader inclusion of Sharia-compliant equities as reflected in the continued advancement of the Islamic stock market. Nevertheless, participation in capital market investment remains inseparable from risk exposure. Therefore, investors need to carefully consider every investment decision when participating in the stock market. This study is intended to determine the most appropriate stock portfolio composition among companies included in the Jakarta Islamic Index over the 2022–2024 period by employing the Markowitz Model through three portfolio strategies, namely minimum risk, maximum expected return, and maximum Sharpe ratio. The research employs a descriptive quantitative design using secondary data obtained from daily stock closing prices, which are analyzed using mean–variance estimation, covariance and correlation measures, as well as portfolio performance evaluation techniques. Data analysis is conducted using Visual Studio Code with the Python programming language. The results show that the minimum risk portfolio produces the lowest level of risk through diversification across several stocks, while the maximum expected return portfolio offers the greatest return potential, although it is accompanied by a higher degree of risk because the investment is not diversified. By contrast, the portfolio with the largest Sharpe Ratio demonstrates the highest level of efficiency in balancing expected return against risk. Accordingly, a portfolio constructed using the maximum Sharpe ratio approach can be regarded as the most optimal strategy, as it provides the most advantageous balance between risk exposure and return potential.
Green Intellectual Capital and Carbon Performance: The Moderating Role of Audit Quality Rahmawati, Ulfa; Kumalawati, Lely
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1970

Abstract

This study aims to examine the effect of Green Intellectual Capital (GIC) on carbon performance and to investigate the moderating role of audit quality in this relationship. The study employs panel data from firms from 2023 to 2024. The analysis is conducted using a panel data regression approach with a Random Effect Model (REM) and robust standard errors. The results indicate that Green Intellectual Capital does not have a significant effect on carbon performance. Furthermore, audit quality is not found to moderate the relationship between Green Intellectual Capital and carbon performance. These findings suggest that both internal capabilities and external monitoring mechanisms are insufficient to enhance a firm's carbon performance. The implications of this study highlight the need for more substantive environmental practices and stronger regulatory frameworks to improve carbon performance.
Food Procurement Strategy During the Low Season at the Como Uma Ubud Hotel Yanti, Ni Kadek Meira Yanti; Sumariati, I Dewa Ayu Rai; Lilasari, Luh Nyoman Tri
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1973

Abstract

This study aims to analyze food procurement strategies during the low season at Hotel COMO Uma Ubud. The low season is a period of low occupancy rates, which leads to a decrease in food demand, thereby increasing the risk of stockpiling and spoilage in the warehouse. This study uses a qualitative descriptive method with data collection techniques including interviews, observation, and documentation. The results of the study indicate that the FIFO method applied has not been effective during the low season because it causes food ingredients to be left unused, leading to spoilage and waste. As a solution, the hotel has begun to implement the Just in Time (JIT) method, which involves procuring food ingredients in small quantities and according to need, to avoid excess stock. This strategy has proven effective in reducing the risk that accours, improving cost efficiency, and maintaining the food procurement. The Strategy of JIT also reflects coordination between internal departments and collaboration with local suppliers. Thus, the JIT-based procurement strategy is an appropriate solution for efficiently managing food supplies during the low season, while supporting sustainability and customer satisfaction.

Page 22 of 22 | Total Record : 213

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