cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
GENESIS SEMBIRING DEPARI
Contact Email
genesissembiring@gmail.com
Phone
+6285359562521
Journal Mail Official
genesissembiring@gmail.com
Editorial Address
Jln Sutomo Ujung No 28D, Medan
Location
Unknown,
Unknown
INDONESIA
Indonesian Journal of Advanced Research (IJAR)
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 29860768     DOI : https://doi.org/10.55927/ijar.v2i4
Core Subject : Science, Education, Engineering,
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media
Indonesian Journal of Advanced Research (IJAR) is an open-access and peer-reviewed journal, published by Formosa Publisher, which is mainly intended for the dissemination of research results by researchers, academics, and practitioners in many fields of science and technology. IJAR publishes articles monthly. The editors welcome submissions of papers describing recent theoretical and experimental research related to: (1) Theoretical articles; (2) Empirical studies; (3) Case studies; (4) Literature Review and (5) Applications of recent technology advancement.
Arjuna Subject : Umum - Umum
Articles 498 Documents
 20   21   22   23   24 
Ownership Structure, Company Size, and Size of the Board of Commissioners on Risk Management Disclosure Indah Maulian Nur Ikhsan; Amalia Nur Patimah; Tri Neliana
Indonesian Journal of Advanced Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i6.9853

Abstract

This study aims to provide empirical evidence regarding risk management disclosure through the perspective of shareholders, company size and board of commissioners. The measurement of the dependent variable, namely risk management disclosure in this study, is calculated using the total score of disclosure items based on the ISO:31000 dimension, including 5 dimensions, namely mandate and commitment, framework planning, risk management implementation, monitoring and continuous improvement according to ISO:31000 component standards. The sample used in this study is mining companies listed on the Indonesia Stock Exchange in 2019-2022. The sample was chosen using the purposive sampling technique, which took into account information availability and compliance with predetermined criteria. 21 companies were chosen after 84 observation data points were analyzed. The test on the hypothesis uses Multiple Linear RegressionThe study of this sample's data reveals that the degree of risk management disclosure is influenced by the factors of management ownership, firm size, and board of commissioners. Meanwhile, the variables of public ownership and foreign ownership have no effect on the level of risk management disclosure.
Web-Based Cash Management Application Program at PT Perusahaan Perdagangan Indonesia, Banjarmasin Branch Fitria, Fitria; Iryanie, Emy; Heldalina, Heldalina
Indonesian Journal of Advanced Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i6.9905

Abstract

With the advancement of technology, the need for an effective and efficient system to manage company funds has become crucial. Meanwhile, at PT Perusahaan Perdagangan Indonesia Banjarmasin Branch, financial records are still not computerized. The author utilized case study and literature review methods for data collection and employed the waterfall method in system development. The research findings indicate that the developed cash management information system can swiftly process large-scale data, providing accurate information as per user requests. This undoubtedly facilitates employees in generating financial reports, thereby enhancing financial management effectiveness and efficiency.
The Role of Transformational Leadership and Intrinsic Motivation on Job Competence and its Implications for Job Satisfaction: A Case Study of Public High School Teachers in Cirebon City Nanik Oktafia; Delia Prayani; Edy Hartono
Indonesian Journal of Advanced Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i6.9948

Abstract

This study aims to determine the role of transformational leadership and intrinsic Motivation on job satisfaction. In addition, it also aims to see job competence as a mediation between these relationships. This research was conducted in senior high schools, where questionnaires were filled out with saturated sampling. Saturated sampling is a sampling technique in which all members of the population are used as samples. So, the sample in this study amounted to 148 respondents, namely public high school teachers in the city of Cirebon. This research was conducted using quantitative methods, a research method based on the philosophy of positivism, used to research certain populations or samples, data collection using research instruments, and data analysis, which is quantitative or statistical, with the aim of testing predetermined hypotheses. This data was tested using the Structural Equation Model (SEM-PLS). The results of the study found that transformational leadership on job competence has a significant effect, intrinsic Motivation has a significant effect on job competence, transformational leadership is significantly influenced by job satisfaction, intrinsic Motivation and performance satisfaction have a significant effect, while job competence can hurt job satisfaction, between transformational leadership and job satisfaction is direct. Job competence does not play a role in this relationship, which shows rejection; job competence mediates intrinsic Motivation, and job satisfaction does not play a role in this relationship, which shows rejection.
The Impact of Firm Size and Leverage on Profit Quality: An Empirical Review of Family Ownership Rizal, Noviansyah; Chandrarin, Grahita; Assih, Prihat
Indonesian Journal of Advanced Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i6.9969

Abstract

This research aims to analyze the influence of firm size and leverage on earnings quality and the moderation of family ownership on the influence of leverage and firm size on earnings quality. The research population includes all manufacturing companies listed on the Indonesia Stock Exchange for 2019-2022. The sampling technique uses purposive sampling, so the sample must meet the specified criteria to represent the population. Thus, the number of samples in the research was 664 companies. The data analysis method uses descriptive and Moderated Regression Analysis (MRA). The research results show that firm size positively affects earnings quality, leverage does not affect earnings quality, and family ownership proves a positive interaction between firm size and earnings quality. Family ownership positively interacts leverage with earnings quality, meaning that leverage in family-controlled companies can encourage management to carry out discretionary accruals. This research contributes positively to companies by providing information about the factors that influence earnings quality, gaining knowledge about quality earnings through the influence of firm size and leverage, and highlighting the moderating potential of family ownership in this context. The practical implications can help company stakeholders optimize earnings management policies and strategies.
The Impact of Exchange Rates and Net Operating Margin on Murabaha Financing in Islamic Commercial Banks in Indonesia Period 2019-2022 Baso Akib; Nurul Haeriyah; Fitriani, Fitriani
Indonesian Journal of Advanced Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i6.9970

Abstract

This study aims to investigate the impact of exchange rates and net operating margins on murabaha financing at Islamic Commercial Bank (BUS) companies in Indonesia during the 2019-2022 period. The research method used is descriptive quantitative with an associative approach. The research data were obtained from the financial statements of murabaha financing at BUS companies in Indonesia for the four years. The research sample consists of 48 monthly financial reports selected saturated from time series data. The data collection process was carried out through observation and documentation of available financial reports. The collected data were then analyzed using multiple linear regression analysis with the help of IBM SPSS 20 software. The results showed that partially, the exchange rate has a positive and significant influence on murabaha financing. This means that when the exchange rate strengthens, murabaha financing in BUS companies tends to increase. Conversely, the net operating margin has a negative and significant effect on murabaha financing, which means that the higher the net operating margin, the murabaha financing tends to decrease. Simultaneously, the exchange rate and net operating margin have a significant effect on murabaha financing.
Analysis of Product Defects in the Installation of Part Stage Housing Left Using the Seven Tools Approach at Pt. Electronic Kurnia, Syafika Nugrah; Suwarno, Agus; Supriyati, Supriyati
Indonesian Journal of Advanced Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i6.9990

Abstract

The fierce competition between industries today makes PT. Electronics must always be competitive. Product quality is the main factor in competing. Problems that arise at PT. Electronics is the quality of the cahill model printer product in the left housing stage that still has part defects. This study was conducted to determine the most dominant factors causing defects, identify the factors that cause part defects, determine the relationship between variable part defects and production results and also, to provide improvement proposals to PT. Electronics to reduce defective parts on the left stage housing. This study uses the 7 Tools method to find the root cause of the problem that is solved, Based on the results of the analysis of the data that has been collected, the results are obtained that the 6 types of defects obtained on the check sheet are defects, short mold, dirty, loose, scratch, bending, broken. Of the six types of defects, The highest percentage is the Scracth defect of 30.12%, Based on the fishbone diagram, it can be known that the defect is caused by several factors, namely from humans, materials, methods, and the environment. The relationship between the variable defect of the part and the production result is stated to be quite normal and can still be controlled if there is improvement. And the proposed problem improvement obtained is to conduct training to hone employee skills, check materials and work areas repeatedly, and widen the workspace.
Enhancing the Performance of the Air Force Central Hospital Staff by Organizational Citizenship Behavior and Knowledge Sharing Hermawan, Ari; Sanusi, Anwar; Supriadi, Bambang
Indonesian Journal of Advanced Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i6.10044

Abstract

This research aims to analyze the influence of organizational citizenship behavior (OCB) on performance through knowledge sharing at RSPAU Indonesia. This research was conducted in RSPAU Indonesia, located in the Adi Sutjipto Air Base office complex in Yogyakarta. The population of this research is all operational members of medical, nursing and other health personnel of RSPAU in Indonesia who are based on experience. At the same time, they are on duty, so they can assess OCB and measure knowledge sharing and performance. The sampling technique used was proportional random sampling, so the sample size was 167 samples of RSPAU Indonesia members from a population of 923. The data collection procedure in this research is to use a questionnaire, which will be analyzed using descriptive analysis. The research results show that voluntary Behavior is performed by members of an organization outside of specific tasks but contributes to the organization's overall effectiveness. Meanwhile, knowledge sharing is a process where individuals or groups share knowledge, experience and information with other people. The performance results are obtained by organizations or individuals when achieving organizational goals. Knowledge sharing as an intervening variable also mediates the performance of the OCB on staff. OCB has a significant influence on staff performance if met diated by knowledge sharing. I hope this research explains the success of RSPAU Indonesia in anticipating the dynamics of rapid changes in the world of health after the COVID-19 pandemic with its various complexities and problems. This research contributes to hospital leaders improving staff performance by looking at the influence of OCB on improving performance, both directly and indirectly, through knowledge sharing.
The Effect of Carbon Tax, Capital Expenditure and Firm Size on Carbon Emission Disclosure on the Indonesia Stock Exchange Salmahabi Alliandra Putri; Apriani, Nuraida; Janiman
Indonesian Journal of Advanced Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i7.10046

Abstract

The impacts of carbon tax, capital expenditure, and firm size on carbon emission disclosure are investigated and validated in this study. The focus of the research will be on industrial businesses with a mining related business that are listed between 2020 and 2022 on the Indonesia Stock Exchange (IDX). This study method use of purposive sampling. The secondary data used is financial records that are obtained from the Indonesia Stock Exchange website. The Eviews 12 program is used to do the panel data regression analysis. The results of the study indicate that carbon taxes are the only variables that significantly affect the disclosure of carbon emissions. Nonetheless, there are two different factors that negatively affect carbon emission disclosure: capital expenditure and firm size.
CARBON EMISSION DISCLOSURE: A Study on Agriculture, Energy, and Industry Companies Lulu Nofitasari; Rachmawati Resmilia; Siti Nur Hadiyati
Indonesian Journal of Advanced Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i7.10064

Abstract

This study examines the factors that influence the disclosure of carbon emissions. The factors tested in this study include company size, profitability, competition, growth, debt-to-equity ratio, the reputation of a public accounting firm, and environmental performance. The method used to measure the extent of carbon emission disclosure adopts a checklist developed based on a request sheet obtained from the Carbon Disclosure Project (CDP). The sample of this study was selected using purposive sampling and selected 40 agriculture, Industry, and energy companies listed on the Indonesia Stock Exchange consecutively from 2020-2022. The results of this study indicate that profitability, growth, and reputation of public accounting firms have a significant effect on the disclosure of carbon emissions. In contrast, other factors have no significant effect.
Triple Bottom Line Study: Sustainability, Technology Utilization, and Social Media Effectiveness in MSMEs: A Case Study of MSMEs in Cirebon Regency Listanti, Ruri Virginia; Dinny Nurhayati Fadillah; Destiana, Rina
Indonesian Journal of Advanced Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i7.10123

Abstract

Micro, Small and Medium Enterprises are a business unit that dominates the activities of the current economic sector, so its sustainability needs to be considered. Along with its development, business actors are required to not only pay attention to profits, but also to pay attention to the environment and society. This is in line with the Triple Bottom Line (TBL) concept which has a tendency to measure business sustainability through three approaches, namely economic, environmental and social. This research was conducted to examine whether the Triple Bottom Line concept has been widely carried out by MSME actors, especially those in Cirebon district, by supporting the Triple Bottom line which includes sustainability, technology utilization, and social media effectiveness.

Page 22 of 50 | Total Record : 498

 20   21   22   23   24 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 3 (2026): March 2026 Vol. 5 No. 2 (2026): February 2026 Vol. 5 No. 1 (2026): January 2026 Vol. 4 No. 12 (2025): December 2025 Vol. 4 No. 11 (2025): November 2025 Vol. 4 No. 10 (2025): October 2025 Vol. 4 No. 9 (2025): September 2025 Vol. 4 No. 8 (2025): August 2025 Vol. 4 No. 7 (2025): July 2025 Vol. 4 No. 6 (2025): June 2025 Vol. 4 No. 5 (2025): May 2025 Vol. 4 No. 4 (2025): April 2025 Vol. 4 No. 3 (2025): March 2025 Vol. 4 No. 2 (2025): February 2025 Vol. 4 No. 1 (2025): January 2025 Vol. 3 No. 12 (2024): December 2024 Vol. 3 No. 11 (2024): November 2024 Vol. 3 No. 10 (2024): October 2024 Vol. 3 No. 9 (2024): September 2024 Vol. 3 No. 8 (2024): August 2024 Vol. 3 No. 7 (2024): July 2024 Vol. 3 No. 6 (2024): June 2024 Vol. 3 No. 5 (2024): May 2024 Vol. 3 No. 4 (2024): April 2024 Vol. 3 No. 3 (2024): March 2024 Vol. 3 No. 2 (2024): February 2024 Vol. 3 No. 1 (2024): January, 2024 Vol. 2 No. 12 (2023): December 2023 Vol. 2 No. 11 (2023): November 2023 Vol. 2 No. 10 (2023): October 2023 Vol. 2 No. 9 (2023): September 2023 Vol. 2 No. 8 (2023): August 2023 Vol. 2 No. 7 (2023): July 2023 Vol. 2 No. 6 (2023): June 2023 Vol. 2 No. 5 (2023): May, 2023 Vol. 2 No. 4 (2023): April 2023 Vol. 2 No. 3 (2023): March 2023 Vol. 2 No. 2 (2023): February 2023 Vol. 2 No. 1 (2023): January, 2023 Vol. 1 No. 1 (2022): December 2022 More Issue