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Anita Ade Rahma
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anita.aderahma@gmail.com
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Governors
Published by Information Technology and Science
ISSN : -     EISSN : 29625505     DOI : https://doi.org/10.47709/governors.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Governors is interdisciplinary in its scope and encourages submissions from any discipline or any part of the world which addresses any element of the aims of the journal. The journal encompasses the full range of theoretical, methodological, and substantive debates in the area of corporate governance and corporate social responsibility. Contributions which address the link between different disciplines and/or implications for societal, organizational, or individual behavior are especially encouraged.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 3 (2023): December 2023 issue" : 5 Documents clear
Disclosure of Sustainability Reporting on Company Financial Performance Zulfikar, M.; Wahyudi, Ilham; Wijaya Z, Rico
GOVERNORS Vol. 2 No. 3 (2023): December 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i3.2434

Abstract

Disclosure of sustainability reporting is very important for companies, especially to find out the company's corporate social responsibility (CSR). The purpose of this study is to determine the effect of disclosure of economic, environmental and social indicators on the financial performance of companies1 in the oil, gas & coal sub-sector which are listed on the IDX for the period1 2018-2021. The sampling technique used is purposive sampling. The data analysis technique used is multiple linear regression. The results of the study show that the economic dimension variable has no effect on the company performance. The more fulfillment of the economic performance disclosure index will also not affect the company's financial performance. the environmental dimension has a positive and significant effect on company performance. This indicates that the better the environmental dimension will have a good effect on company performance. This is caused by the disclosure of sustainability reports conveying positive information about matters carried out by entities related to environmental issues. The social dimension has no influence on company performance, because the financial performance of entities/companies whose measurement uses Return On Assets pays more attention to the profit earned by the entity/company rather than the disclosure of social performance itself.
Inflation, Operational Efficiency Ratio and Non-Performing Financing on Muamalat Bank Profitability Wandirah, Ayu; Musthofa, Muhammad Wakhid
GOVERNORS Vol. 2 No. 3 (2023): December 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i3.2839

Abstract

This research aims to determine the effect of inflation, operational efficiency ratio (OER), as well non-performing financing (NPF) on profitability at Bank Muamalat in 2019-2022. This research includes quantitative research, using secondary data in the form of a time series namely Bank Muamalat financial publication report as a sample. Data analysis was carried out using the concept of multiple linear regression using the method of Ordinary Least Square (OLS). The results of testing and data analysis using EViews version 12 software show that partial inflation and NPF do not affect Bank Muamalat profitability, while OER has a significant effect on Bank Muamalat profitability, indicating that the direction of this influence is negative. This shows that during the observation period (2019-2022) Bank Muamalat had a low OER ratio, so the bank was able to generate profits, the relationship was significantly negative because increasing OER could reduce Bank Muamalat profitability ratio.
Inflation And Exchange Rate On Indonesia Sharia Stock Index (ISSI) 2019-2022 Period Alfajriyani, Siti; Musthofa, Muhammad Wakhid
GOVERNORS Vol. 2 No. 3 (2023): December 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i3.2840

Abstract

This research was conducted with the aim of finding out how much influence inflation and the exchange rate have on Indonesia sharia stock index (ISSI) for the 2019-2022 period. This research is quantitative research with the type of data used is secondary data of the time series data type . The method used is the multiple linear regression method with data processing using the Eviews12 program. The data taken is data from each variable from the beginning of 2019 to the end of 2022, based on quarters 1, 2, 3 and 4 with a sample of 16 data. In this research, the author carried out two tests, namely the classical assumption test as a condition for fulfilling the assumptions of the OLS method and hypothesis testing to analyze the influence of inflation and exchange rates on ISSI. The conclusion of this research is that inflation has a significant positive effect and the exchange rate has a significant negative effect.
Balanced Scorecard Approach At Regional General Hospital As Regional Public Services Agencies Emirallisa, Sindi; Rizani, Fahmi; Limarjani, Sustinah
GOVERNORS Vol. 2 No. 3 (2023): December 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i3.2939

Abstract

The research aims to analyze the performance of the Regional Public Service Agency specifically at the A.M Parikesit’s Tenggarong Regional General Hospital, East Kalimantan, using the Balanced Scorecard as its approach. The type of reserach used is descriptive quantitative and the data collected in the form of primary and secondary data. Secondary data was obtained from financial statements, medical record reports, HR and Training reports and patient questionnaire data. Meanwhile, primary data were obtained from questionnaires of hospital employees distributed. The respondents of the study were 100 patient respondents and 188 employee respondents. The results showed that the performance of A.M. Parikesit Hospital based on the Balanced Scorecard approach was quite good. There are 2 perspectives that are classified as good and there are 3 other perspectives that are classified as less good. Of course, this is a reference for future development and improvement. However, this means that in each perspective special attention is needed, so that the weaknesses that occur can be evaluated and improved. 
Executive Character, Leverage, Political Connection, and Profitability on Tax Avoidance: Moderated By Institutional Ownership Azra, Nadia Nostiva; Rahma, Anita Ade
GOVERNORS Vol. 2 No. 3 (2023): December 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i3.3376

Abstract

The study examines the impact of executive character, leverage, political connections, and profitability on tax avoidance moderated by institutional ownership in manufacturing companies listed on the Indonesian Stock Exchange (BEI) from 2017-2021. The study uses quantitative data, which is used to prove the cause-and-effect relationship between independent variables, namely, executive character, leverage, political connection and profitability to the dependent variable. The results support the efficient transaction hypothesis theory, which suggests that RPT is profitable but reduces corporate tax aggressiveness. Leverage and profitability are proven to have a significant influence on tax avoidance. Meanwhile, executive character and political connections are the opposite, namely they do not have a significant effect on tax avoidance. Debt levels and profits have an important role in tax avoidance. the existence of institutional ownership also does not have a significant impact on tax avoidance. Likewise, institutional ownership is unable to strengthen the relationship between executive character, political connections and profitability with tax avoidance. However, unlike leverage, institutional ownership is able to strengthen the relationship between leverage and tax avoidance. So it is clear that the level of debt certainly needs to be the main monitoring if the company is going to carry out tax avoidance. The findings provide valuable insights for companies looking to improve their tax preventive strategies.

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