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Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313392     EISSN : 30313384     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu Ekonomi dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 304 Documents
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Peran Good Corporate Governance dan Leverage dalam Menjelaskan Kinerja Keuangan Perusahaan Perkebunan Kelapa Sawit Muhammad Rizki Hartanto; Angga Permadi Karpriana; Rudy Kurniawan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2607

Abstract

Financial performance is important for assessing the ability of palm oil plantation companies to manage assets, corporate governance, and financing decisions. This study examines the effect of independent commissioners, board of directors, audit committee meeting frequency, and leverage on the financial performance of palm oil plantation companies listed on the Indonesia Stock Exchange during 2022–2025, with firm size as a control variable. This quantitative study uses secondary data from annual reports and financial statements. Purposive sampling resulted in 22 companies and 88 balanced-panel observations. Financial performance is measured by Return on Assets (ROA), while panel-data regression is estimated using EViews. The Fixed Effect Model is selected based on model selection tests, with robust standard errors applied to the final estimation. The results indicate that independent commissioners, board of directors, and audit committee meeting frequency do not significantly affect ROA. Leverage has a negative and significant effect on ROA, while firm size has a positive and significant effect. The model is jointly significant, with an Adjusted R-squared of 76.61%. These findings indicate that financing structure and firm scale are important factors associated with financial performance, whereas the quantitative corporate governance mechanisms examined do not show a significant relationship with ROA.
Pengaruh Infrastruktur Jalan, Frekuensi Transportasi Laut, dan Konsumsi Listrik terhadap Tingkat Kemiskinan di Kota Tual Tahun 2015-2025 Maryam Jalilu Matdoan; Hendry D. Hahury; Yerimias Manuhutu
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i1.2610

Abstract

This study examines the effects of road infrastructure, sea-transport frequency, and electricity consumption on the poverty rate in Tual City during 2015–2025. Tual is an archipelagic city whose economic opportunities and access to basic services are strongly shaped by land connectivity, maritime mobility, and reliable energy. The study uses annual secondary data from Statistics Indonesia and the Tual City government. A quantitative explanatory design and multiple linear regression are employed, accompanied by normality, multicollinearity, heteroskedasticity, and autocorrelation tests. The findings show that road infrastructure has a negative and statistically significant effect on poverty (coefficient = -0.456698; p = 0.0405). Electricity consumption also has a negative and significant effect (coefficient = -0.222964; p = 0.0297). In contrast, sea-transport frequency has a positive but statistically insignificant coefficient (0.038299; p = 0.1436), indicating that the number of ship calls alone has not yet translated into poverty reduction. Jointly, the three variables significantly explain changes in poverty, with R-squared of 0.725129. The results imply that poverty reduction in an archipelagic region requires integrated policies: maintaining strategic roads, expanding productive and affordable electricity use, and improving the quality, capacity, scheduling, and intermodal integration of maritime logistics.
Evaluasi Kinerja Keuangan Daerah dalam Mendukung Pembangunan Ekonomi di Kota Tual: Periode 2008–2024 Wahyuni Andi Aziz; Muhammad Bugis; Andre Sapthu
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i1.2612

Abstract

This study aims to analyze the effect of regional financial performance on economic growth in Tual City. Regional financial performance reflects the local government’s ability to manage financial resources effectively, efficiently, and independently in support of sustainable economic development. The study is theoretically grounded in Fiscal Decentralization Theory, which holds that granting financial authority to local governments can strengthen fiscal independence, improve resource allocation, and accelerate regional economic growth. The variables include regional financial independence, budget efficiency, and the effectiveness of financial management as independent variables, with economic growth as the dependent variable. Secondary data were obtained from the Budget Realization Reports and Gross Regional Domestic Product (GRDP) of Tual City for the period under study. Multiple linear regression was used to test the relationship between regional financial performance and economic growth. The results indicate that regional financial performance has a positive and significant relationship with economic growth. They further confirm that higher levels of regional financial independence and effectiveness make a greater contribution to GRDP growth and community welfare.
Pengaruh Program Penjualan dan Kualitas Layanan Jaringan terhadap Repurchase Intention melalui Kepuasan Pelanggan sebagai Variabel Intervening pada PT Catalist Bitung Minahasa Yanis Bakri, Sahrul; Fachrunnisa, Olivia
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2536

Abstract

This study aims to analyze and describe the effect of sales programs and network service quality on repurchase intention among outlet partners, both directly and indirectly through customer satisfaction as an intervening variable at PT Catalist Bitung Minahasa. The research type used is explanatory research with a survey method. The results of the data analysis using SmartPLS showed a path coefficient (original sample) of 0.821, with a t-statistic of 7.018 and a p-value of 0.000. Since the t-statistic is greater than 1.96 and the p-value is less than 0.05, the first hypothesis (H1) is accepted. Hasil pengujian menunjukkan bahwa pengaruh langsung Program Penjualan terhadap Repurchase Intention memiliki nilai koefisien sebesar 0,391 dengan t-statistik sebesar 3,294 dan p-value sebesar 0,000. Karena nilai t-statistik > 1,96 dan p-value < 0,05, maka hipotesis kedua (H2) diterima. Artinya, Program Penjualan berpengaruh positif dan signifikan terhadap Repurchase Intention pada PT Catalist Bitung Minahasa.

Page 31 of 31 | Total Record : 304

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