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<![CDATA[Green Intellectual Capital dan Sustainable Performance ]]>
<![CDATA[Alifira Nabila Zalfa]]>;
<![CDATA[Nova Novita]]>
<![CDATA[ InFestasi Vol 17, No 2 (2021): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v17i2.10282
<![CDATA[The Purpose of this study was to examine the effect of Green Intellectual Capital on Sustainable Performance. Furthermore, this study examines the effect of Green Human Capital, Green Structural Capital, and Green Relational Capital on Sustainable Performance. This study was conducted on SMEs Fashion Business in Jakarta. The sample were obtained by 131 respondents. The sampling method using Convenience Sampling with the multiple regression technique. The result of this study found that Green Human Capital has a negative effect on the Sustainable Performance, Green Structural Capital was found to have no effect on the Sustainable Performance, and Green Relational Capital was found has a positive effect on the Sustainable Performance.Penelitian ini bertujuan untuk menguji pengaruh Green Intellectual Capital terhadap Sustainable Performance. Lebih lanjut lagi menguji pengaruh Green Human Capital, Green Structural Capital, dan Green Relational Capital terhadap Sustainable Performance. Penelitian ini ditujukan kepada pelaku bisnis UMKM Fashion yang terdapat di Jabodetabek. Sampel yang diperoleh dalam penelitian ini sebanyak 131 responden diperoleh secara convenience dengan memanfaatkan Instagram, market place dan Facebook. Hasil penelitian membuktikan adanya pengaruh negatif Green Human Capital terhadap Sustainable Performance dan pengaruh positif Green Relational Capital terhadap Sustainable Performance. Riset ini gagal membuktikan adanya pengaruh antara Green Structural Capital terhadap Sustainable Performance. Temuan ini menunjukkan bahwa pelaku UMKM membutuhkan dukungan dalam mengembangkan sumberdaya manusia yang mampu mewujudkan sebuah bisnis yang berwawasan lingkungan, sehingga pelaku UMKM dapat menghemat pengeluarannya. Hasil riset juga menunjukkan bahwa sebuah ekosistem bisnis ramah lingkungan yang terintegrasi dalam value chain mampu meningkatkan kinerja UMKM. Dukungan dalam bentuk pelatihan, persiapan sertifikasi mutu maupun seminar dapat mendorong UMKM untuk membentuk struktur operasional yang yang mendorong kearah praktik bisnis berkelanjutan.]]>
<![CDATA[The Development of Performance Measurement Research Over Three Decades: A Bibliometric Analysis ]]>
<![CDATA[Dian Agustina]]>
<![CDATA[ InFestasi Vol 17, No 2 (2021): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v17i2.11830
<![CDATA[ This paper provides a systematic literature review in light of performance measurement based on the Scopus database using bibliometric analysis. Performance measurement is a compelling research topic because of its imperativeness in entity success. There is no literature in regard to the analysis of the development of performance measurement research using a bibliometric analysis based on the Scopus database. This paper useful for researchers working in performance measurement research to understand the evolution of the literature and to capture future research opportunities. The core of this research is the development of performance measurement topics over several decades, from 1986-2020 using bibliometric analysis. This paper uses citation/co-citation analysis related to performance measurement to investigate the development of performance measurement research over the last three decades. 1,882 articles are investigated in this bibliometric analysis. This research figures out that performance measurement topics alter every period. The predominating performance measurement topic is benchmarking. This research also indicates that performance measurement-related research increases based on the number of publications and changes of research issues every period. This research can be used as one of the theoretical bases to observe performance measurement-related topics. Penelitian ini bertujuan meninjau literatur secara sistematis terkait pengukuran kinerja berdasarkan basis data Scopus dengan analisis bibliometrik. Pengukuran kinerja menarik untuk diteliti karena berperan penting dalam kesuksesan suatu entitas. Belum terdapat literatur terkait analisis perkembangan riset pengukuran kinerja menggunakan analisis bibliometrik berdasarkan basis data Scopus. Penelitian ini bermanfaat bagi peneliti yang bekerja di penelitian pengukuran kinerja untuk memahami evolusi literatur dan untuk menangkap peluang penelitian di masa depan. Penelitian ini berfokus pada perkembangan topik terkait pengukuran kinerja yang dibagi menjadi beberapa dekade dari tahun 1986 hingga 2020. Penelitian ini menggunakan analisis kutipan/ko-sitasi terkait dengan pengukuran kinerja untuk menyelidiki perkembangan kinerja penelitian pengukuran selama tiga dekade terakhir. 1.882 artikel diselidiki menggunakan analisis bibliometrik. Penelitian ini menemukan bahwa topik pengukuran kinerja berubah setiap periode. Topik pengukuran kinerja yang mendominasi adalah benchmarking. Penelitian ini juga menunjukkan bahwa penelitian terkait pengukuran kinerja meningkat berdasarkan jumlah publikasi dan perubahan isu penelitian setiap periode. Penelitian ini dapat dijadikan sebagai salah satu landasan teori untuk mengamati topik terkait pengukuran kinerja.]]>
<![CDATA[Earnings Management, Good Corporate Governance, Size of Public Accounting Firm on The Integrity of Financial Report ]]>
<![CDATA[Khayatul Izzah]]>;
<![CDATA[Nawirah Nawirah]]>
<![CDATA[ InFestasi Vol 17, No 2 (2021): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v17i2.11144
<![CDATA[Implementation of Good Corporate Governance (GCG) which is believed to minimize the occurrence of fraud to achieve the integrity of financial report, GCG is proxied by institutional ownership, independent commissioners, and audit committees. Public Accounting Firm (KAP) as a variable which is an external auditor as an intermediary if there is a difference of opinion with the company's internal parties. The purpose of this study is to find out the effect of Earnings Management, Institutional Ownership, Independent Commissioners, Audit Committees, Size of Public Accounting Firms on the Integrity of Financial Report in mining companies. The researcher uses mining companies in Indonesia for the 2015-2019 period as the population with 22 companies as the research samples. Panel data analysis Eviews 9.0 software is used as a research method. The results of this study prove that the variables have a significant effect are the audit committee, meanwhile earnings management, institutional ownership, independent commissioners, size of public accounting firm on the integrity of the financial report have no significant effect.]]>
<![CDATA[Determinan Pengungkapan Manajemen Risiko Perusahaan, Pengungkapan Modal Intelektual, dan Kepemilikan Asing Terhadap Nilai Perusahaan ]]>
<![CDATA[Eni Dwi Jayanti]]>;
<![CDATA[Anis Wulandari]]>;
<![CDATA[Nurul Kompyurini]]>
<![CDATA[ InFestasi Vol 17, No 2 (2021): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v17i2.12233
<![CDATA[ Riset ini memiliki tujuan untuk mengetahui determinan Pengungkapan Manajemen Risiko Perusahaan (PMRP), Pengungkapan Modal Intelektual (PMI), dan Kepemilikan Asing (KA) terhadap nilai perusahaan pada industri manufaktur yang tercatat di Bursa Efek Indonesia (BEI) tahun 2014-2018 dengan menggunakan multiple linear regression. Riset ini memberikan hasil, bahwa PMRP, PMI, dan KA berpengaruh terhadap nilai perusahaan. PMRP oleh manajemen perusahaan merupakan wujud komitmen dalam pengelolaan risiko perusahaan serta dapat meminimalkan kerugian yang mungkin diterima stakeholder. PMI yang dilakukan secara sukareIa oleh perusahaan dapat menjadi wadah penyampaian signal kualitas PMI oleh perusahaan. KA atas investasi perusahaan dapat menaikkan harga saham, karena investor asing dinilai lebih mampu memilih manajerial yang berkualitas dalam mengelola perusahaan, sehingga mempengaruhi tingkat kepercayaan dari investor yang akhirnya juga berpengaruh terhadap meningkatnya nilai dari suatu perusahaan. This research aims to determine the determinants of Corporate Risk Management Disclosures (PMRP), Intellectual Capital Disclosures (PMI), and Foreign Ownership (KA) on firm value in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) in 2014-2018 using multiple linear regression. The results of this research are ERMD, ICD, and FO have an influence on firm value. ERMD by management is a form of commitment in managing company risk and can minimize losses that may be received by stakeholders. Voluntary disclosure of IC by the company can be a medium to convey a good signal, namely the quality related to the ownership of IC disclosed by the company. The ownership of shares by foreign investors in a company will increase the share price because foreign investors are considered more capable of choosing quality managers, thus affecting the level of trust from investors which also affects the increase in the value of a company.]]>
<![CDATA[Potret Pelaporan SPT Tahunan melalui E-Filing pada Masa Pandemi Covid-19 ]]>
<![CDATA[Khy'sh Nusri Leapatra Chamalinda]]>;
<![CDATA[Fariyana Kusumawati]]>
<![CDATA[ InFestasi Vol 17, No 2 (2021): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v17i2.11517
<![CDATA[This study aims to describe and explore the annual SPT reporting service for individual taxpayers through e-filing at KPP Pratama Bangkalan with tax volunteers during the Covid-19 pandemic, as well as public responses in this case individual taxpayers regarding SPT reporting services. Annual individual taxpayers through e-filing at KPP Pratama Bangkalan during the Covid-19 pandemic. The method in this research is qualitative with a case study approach. The results of the study indicate that the preparation and implementation of the annual tax return reporting service through e-filing during the covid-19 pandemic has gone very well. Annual SPT reporting services during the pandemic are carried out through virtual Integrated Service Places (TPT). Various preparations for the implementation of SPT reporting services have been carried out, both by KPP Pratama Bangkalan and tax volunteers. In the process of SPT reporting services, they still face various obstacles. Various efforts have been made, so that this virtual TPT service can run optimally. In addition, the response of taxpayers to KPP services is that it has been going well. Taxpayers who report their Annual SPT are served as much as possible even though they are virtual. Penelitian ini bertujuan untuk bertujuan untuk menggambarkan serta mengeksplorasi tentang pelayanan pelaporan SPT Tahunan wajib pajak orang pribadi melalui e-filing pada KPP Pratama Bangkalan bersama relawan pajak di masa pandemi Covid-19, serta tanggapan masyarakat dalam hal ini wajib pajak orang pribadi mengenai pelayanan pelaporan SPT Tahunan wajib pajak orang pribadi melalui e-filing pada KPP Pratama Bangkalan di masa pandemi Covid-19. Metode dalam penelitian ini adalah kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa persiapan hingga pelaksanaan pelayanan pelaporan SPT Tahunan wajib pajak melalui e-filing di masa pandemi covid-19 sudah berjalan sangat baik. Pelayanan pelaporan SPT Tahunan pada masa pandemi dilaksanakan melalui Tempat Pelayanan Terpadu (TPT) virtual. Berbagai persiapan untuk pelaksanaan pelayanan pelaporan SPT telah dilakukan, baik oleh KPP Pratama Bangkalan maupun relawan pajak. Dalam proses pelayanan pelaporan SPT, masih menghadapi berbagai hambatan. Berbagai upaya telah dilakukan, agar pelayanan TPT virtual ini dapat berjalan maksimal. Selain itu, tanggapan wajib pajak terhadap pelayanan KPP yaitu sudah berjalan baik. Wajib pajak yang melaporkan SPT Tahunan dilayani semaksimal mungkin walaupun secara virual. ]]>
<![CDATA[Pengaruh Entrepreneurial Learning Terhadap Entrepreneurial Intellectual Capital Dengan Menggunakan Business Incubator Pada Universitas ]]>
<![CDATA[Virza Utama Alamsyah]]>;
<![CDATA[Serli Erna Putri]]>;
<![CDATA[Rexalvador Yana]]>;
<![CDATA[Delima Rahma]]>;
<![CDATA[Willyam Andrean]]>
<![CDATA[ InFestasi Vol 17, No 2 (2021): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v17i2.11774
<![CDATA[Universities not only provide theoretical reinforcement to students, in this era of technological disruption and globalization, universities should provide facilities and opportunities for students to apply the theory they have learned. In any study program, the interests and entrepreneurial skills of these students are good. can be channeled. The university must be able to transform student entrepreneurship through intellectual capital and build business incubators in order to provide students with a better experience. This study uses a quantitative approach, by distributing questionnaires to 72 business incubators in Jakarta, Tangerang and surrounding areas. The results show that learning entrepreneurship theory will become intellectual capital if the university builds a business incubator as a training ground for its students]]>
<![CDATA[Impact of Macroeconomic Factors on Underpricing: Case of Indonesia Stock Exchange ]]>
<![CDATA[Aulia Amin Nasution]]>;
<![CDATA[Ali Mutasowifin]]>
<![CDATA[ InFestasi Vol 17, No 2 (2021): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v17i2.11929
<![CDATA[The stock market is one of the alternatives chosen by companies to meet their funding needs. The first offering of a company's shares through the stock market to investors is called an Initial Public Offering. At the time of initial public offering, underpricing often occurs when the initial stock price on the primary market is lower than the stock price on the secondary market which will disadvantage the company because the collected funds are not maximum. This research aims to analyze the effect of macroeconomic factors on underpricing in companies conducting IPOs listed on the Indonesia Stock Exchange from 2010 to 2020. Using Regression Linear Analyze we found that macroeconomic variables as Inflation, IDX Composite Index, and GDP significantly affect underpricing on IPO in Indonesia Stock Exchange for 2010 to 2020]]>
<![CDATA[Deteksi Kecurangan Laporan Keuangan Dan Upaya Penanganannya Pada Bank Perkreditan Rakyat ]]>
<![CDATA[Bayu wicaksono]]>;
<![CDATA[Bambang Haryadi]]>
<![CDATA[ InFestasi Vol 17, No 2 (2021): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v17i2.11672
<![CDATA[Penelitian ini dilakukan dengan tujuan untuk memberikan gambaran dalam mendeteksi kecurangan laporan keuangan dengan memperhatikan gejala-gejala (redflags) kecurangan yang muncul serta dapat menjadi masukan pada saat memberikan kebijakan untuk meminimalisir terjadinya fraud pada Bank Perkreditan Rakyat. Penelitian ini menggunakan pendekatan kualitatif dan teknik analisis data menggunakan deskriptif yang mengungkapkan karakteristik yang ada pada situs penelitian. Informan meliputi pimpinan cabang dan masing-masing penyelia unit yang berkaitan. Hasil penelitian menunjukkan bahwa gejala-gejala potensial yang timbul meliputi adanya tekanan yang berlebih dari pimpinan, ketidakefektifan pelaksanaan monitoring, minimnya pemisahan tugas, ketidakpuasaan terhadap pekerjaan yang dimiliki saat ini, perubahan perilaku dan gaya hidup. Hasil temuan redflags kemudian dikeroleasikan dengan teori segitiga kecurangan dan disimpulkan bahwa faktor peluang merupakan faktor yang paling butuh perhatian khusus. Upaya yang dilakukan untuk meminimalisir terjadinya kecurangan dilakukan dengan 2 cara yakni upaya preventif (menjadikan budaya organisasi yang jujur dan meningkatkan kualitas pengendalian internal) serta melakukan upaya represif (memberikan sanksi sesuai peraturan yang berlaku). This study was conducted with the aim of providing an overview in detecting fraudulent financial reports by paying attention to the fraud red flags symptomps that appear and can be used as input when providing policies to minimize the occurrence of fraud in Rural Banks. Informants include branch leaders and each related unit supervisor. This study uses primary data with descriptive qualitative research methods. The results showed that the potential symptoms that arise include changes in behavior and lifestyle, ineffective monitoring implementation, lack of segregation of duties, dissatisfaction with the current job. The findings of red flags were then correlated with the fraud triangle theory and concluded that the opportunity factor is the factor that most needs special attention. Efforts that is used to minimize the occurrence of fraud were done in 2 ways, preventive efforts such as creating an honest organizational culture and improving the quality of internal control. and the repressive efforts be like giving punishment according to applicable regulations.]]>
