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Insan Cita Bongaya Research Journal
Published by Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
ISSN : -     EISSN : 28077911     DOI : 10.70178
Core Subject : Economy,
Economics, Econometrics & Finance
ICBRJ: Insan Cita Bongaya Research Journal merupakan jurnal yang dikelola oleh Korps Alumni HMI (KAHMI) Rayon STIEM Bongaya. Menerbitkan artikel penelitian pada bidang Ekonomi, Manajemen, dan Akuntansi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 168 Documents
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Analisis Kinerja Keuangan Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Dharmawaty Djaharuddin
Insan Cita Bongaya Research Journal Vol. 2 No. 3 (2023): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i3.72

Abstract

This study aims to determine the analysis of liquidity (CR) and Solvency (DER) variables on financial performance (ROA) in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This data collection uses secondary data in the form of financial statements of consumer goods industry companies. This type of research uses quantitative research methodology. The population in this study is the consumer goods industry and the sample of the 2019-2021 research period. The population is 15 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2020 period. With 11 samples selected using purposive sampling techniques. The quantitative results of the classical assumption test are in the form of Normality, Multicolonicity, and Heteroscedasticity tests. This analysis method uses Multiple Linear regression techniques. With coefficient test, determination and t test. The results showed that the Liquidity variable (CR) partially had a significant effect on Financial Performance in the Profitability (ROA) proxy and the Solvency (DER) variable had no significant effect on Financial Performance in the Profitability (ROA) proxy.
Pengaruh Motivasi Kerja dan Pelaksanaan Fungsi Manajemen Keuangan atas Pengelolaan Pendapatan Negara Bukan Pajak (PNBP) Terhadap Pelaksanaan Akuntabilitas Keuangan Pemerintah Kota Makassar Dian Kurniawan; Patiware, Andi
Insan Cita Bongaya Research Journal Vol. 2 No. 3 (2023): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i3.73

Abstract

This study aims to examine the effect of work motivation on the implementation of the financial management function in the management of non-tax revenue (PNBP) and its impact on the implementation of financial accountability for the government of Makassar City both jointly (simultaneously) and individually (partially). Respondents in this study were employees at the Makassar City Cooperative Service. Based on quantitative research methods, the total sample in this study was 44 respondents. In this study using primary data obtained from distributing questionnaires. The number of questionnaires distributed was 44 copies. The analytical method used in this study is multiple regression. The results of this study indicate that Work Motivation and the Implementation of the Financial Management Function simultaneously have a positive and significant effect on the Implementation of Financial Accountability at the Makassar City Government Office.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Ruslan Ahmad; Ardiansyah Halim
Insan Cita Bongaya Research Journal Vol. 2 No. 3 (2023): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i3.74

Abstract

This study aims to determine and examine the effect of Institutional Ownership, Managerial Ownership, Audit Committee and Company Size on Tax Avoidance in Banking Companies listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from financial reports accessed through www.idx.co.id. by using purposive sampling technique. The population in this study are banking companies listed on the Indonesia Stock Exchange for the 2021-2022 period, totaling 47 companies. However, the samples used in this study were 25 companies with 50 financial statements. The method used to analyze the data is multiple linear regression analysis. The results showed that partially institutional ownership has a negative effect on tax avoidance, managerial ownership has a positive effect on tax avoidance, audit committee has a negative effect on tax avoidance, and firm size has a negative effect on tax avoidance. Simultaneously institutional ownership, managerial ownership, audit committee and company size have a significant effect on tax avoidance in banking companies.
Pengaruh Atmosphere Cafe, Hedonic Value Terhadap Kepuasan Konsumen di Café Pelangi Ambon ( Analisis Smart SEM PLS ) Khaeril; Bungatang; Tokamadoran, Siti Aisa; Muhrin, Rifai
Insan Cita Bongaya Research Journal Vol. 2 No. 3 (2023): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i3.76

Abstract

The Effect of Atmosphere, Hedonic Value on Consumer Satisfaction of Café Pelangi Ambon (Analysis of SMArt SEM PLS) By Khaeril Khaeril, Siti Aisa Tokomadoran dan Rifai Muhrin . This study aims to analyze the direct influence of Atmosphere, Hedonic Value on café consumer satisfaction at Café Pelangi Ambon. The research method applied is the Quantitative research method, the number of respondents in this study is 70 people. Data was analyzed using the SMART SEM PLS Version 3 Inferial Statistical Analysis Tool. The results showed that: (1) Atmosphere has a positive and significant influence on Café Consumer satisfaction at Pelangi Ambon café. (2) Hedonic Value has a positive and insignificant effect on café consumer satisfaction at café pelangi Ambon. Atmosphere has the most influence compared to Hedonic Value. It was also found that the R-Square in this model was 12.7% in the low category. This is also a good gap to conduct further research in the future, relating to variables related to café satisfaction for other city settings.
Pemanfaatan Teknologi Informasi dan Pengawasan Keuangan Terhadap Kualitas Laporan Keuangan Yudi Akhmad Sadeli; Kanji, Lusiana; Patiware, Andi
Insan Cita Bongaya Research Journal Vol. 2 No. 3 (2023): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i3.77

Abstract

The purpose of this study was to determine the Utilization of Information Technology and Financial Oversight on the Quality of Financial Reports in Anrihua Village, Kindang District, Bulukumba Regency. The research method used in this study is a quantitative research method using a descriptive approach. The population in this study were all apparatus of Anrihua Village, Kindang District, Bulukumba Regency, totaling 38 people.This study used a saturated sample, which took the entire population. The sample size in this study was 38 samples which included all apparatus of Anrihua Village, Kindang District, Bulukumba Regency. The results showed that the use of information technology had no positive and insignificant effect on the quality of financial reports in Anrihua Village, Kindang District, Bulukumba Regency. Meanwhile, financial supervision has a positive and significant effect on the quality of financial reports in Anrihua Village, Kindang District, Bulukumba Regency.
Pengaruh Pertumbuhan Laba dan Struktur Modal Terhadap Kualitas Laba Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2021 Eldi; Nurwahandiah, Al Ismi
Insan Cita Bongaya Research Journal Vol. 2 No. 3 (2023): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i3.78

Abstract

This study aims to determine and analyze the effect of profit growth and capital structure on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange in 2020 - 2021. Data collection uses secondary data obtained from financial reports accessed via www.idx.co. id. The population in this study are manufacturing companies that are listed on the Indonesia Stock Exchange in 2020-2021 with a total of 193 companies. Determination of the sample in this study using purposive sampling technique. The sample used in this research is 99 manufacturing companies. the method used to analyze the data is multiple linear regression analysis using the SPSS (Statistical Product and Service Solution) version 26 program. The results showed that earnings growth had a positive and significant effect on earnings quality, and capital structure had a positive and significant effect on earnings quality
Pengaruh Green Accounting, Environmental Performance dan Environmental Disclosure terhadap Economic performance Sinen, Kasim; Saputri Do Ahmad, Andriani; Wahyu Utami Ohorella, Rizki
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.79

Abstract

Tujuan penelitian untuk menguji pengaruh green accounting, environmental performance dan environmental disclosure terhadap economic performance. Populasi dalam penelitian ini adalah perusahaan yang berkategori high profile yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan teknik purposive sampling sehingga diperoleh sampel sebanyak 129 perusahaan. Dengan alat analisis data menggunakan eviews. Sumber data adalah data sekunder. Metode yang digunakan untuk menganalisis data adalah analisis regresi linier berganda. Hasil penelitian menunjukan bahwa green accounting berpengaruh dengan arah negatif terhadap economic performance. Environmental performance tidak berpengaruh positif terhadap economic performance. Environmental Disclosure berpengaruh positif pada economic performance.
Pengaruh Kepemilikan Institusional, Komisaris Independen, dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Perusahaan BUMN Yang Terdaftar Dalam Bursa Efek Indonesia Mahardika Catur Putriwana Malik; Agatha Christy Situru
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.82

Abstract

The aim of the research is to examine the influence of Institutional Ownership, Independent Commissioners and Financial Performance on Company Value. The population in this study are state-owned companies registered with the Indonesian Stock Exchange. The sampling technique uses purposive sampling technique. The data sources used are secondary data and multiple linear regression analysis methods. The research results show that Institutional Ownership influences Company Value, Independent Commissioners influence Company Value, and dividend policy has no effect on Company Value.
Pengaruh Profitability, Non-Debt Tax Shield, Growth Opportunity, Corporate Tax Rate Terhadap Capital Structure Pada Perusahaan Manufaktur Yang Terindeks BEI Periode 2018-2022 Andhika Perkasa F; Suwito; Sardju, Fitriani
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.83

Abstract

This study aims to examine the effect of profitability, non-debt tax shield, growth opportunity, coprporate tax rate on capital structure. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange (BEI). With 115 samples selected using purposive sampling techniques.This study uses multiple linear regression models. The results of the study indicate that Profitability has no effect on Capital Structure. Non-Debt Tax Shield has no effect on Capital Structure. Growth Opportunities have a positive effect on Capital Structure. Corporate Tax Rate has no effect on Capital Structure
Pengaruh Pemberian Insentif dan Pengalaman Kerja terhadap Kinerja Pegawai pada Politeknik Pelayaran Barombong Masyita, Sitti; Wulandari, Usna
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.84

Abstract

This research was conducted at the Barombong Shipping Polytechnic. The address is Jalan Permandian Alam No.1, Barombong, Tamalate District, Makassar City, South Sulawesi 90225. The research time is planned to be approximately 2 months. The population in this study were civil servants at the Barombong Shipping Polytechnic with a total of 105 civil servants. So the sample size required in this research is 51 respondents. From the output results carried out in the first hypothesis, it can be concluded that giving incentives does not have a significant effect on employee performance. This means that providing incentives is not a measuring tool that can improve employee performance. 2. From the results of the regression test carried out on the second hypothesis, it can be concluded that work experience has a positive and significant effect on employee performance. This means that the better an employee's work experience will influence the employee's performance and will provide positive things to the agency. 3. From the results of the regression test carried out on the third hypothesis, it can be concluded that providing incentives and work experience simultaneously influence employee performance. This means that the provision of incentives and the work experience that employees have will influence employee performance and the better their performance will be and will improve employee performance

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