Jurnal GeoEkonomi

PENGARUH KOMISARIS WANITA TERHADAP HUBUNGAN ANTARA EKSEKUTIF WANITA DAN KEPUTUSAN PENDANAAN PERUSAHAAN

Sri Sudarsi — 2024-09-19

This research will test the influence of female executives on funding decisions with female commissioners as a moderating variable, using research objects of companies in Indonesia and listed on the Indonesian Stock Exchange. This research will further explore research conducted by Datta et al. (2021), where they use data from companies in America which have a different culture from Indonesia. This research uses a female board of commissioners as a moderating variable, due to differences in company management structures. This research uses the Ordinary Least Squares method with a sample of 364 non-financial companies during the 2017–2021 period. The test results show that female executives have no effect on the proportion of debt, both short-term and long-term. Female commissioners weaken the relationship between female executives and the proportion of short-term debt, but strengthen the relationship between female executives and the proportion of long-term debt. For company management, the results of this research can be used as a guide for decision-making regarding funding and the selection of top management. This research could be a reference for future researchers and trigger further research on this topic.

PENGARUH BUDAYA PEMBELAJARAN ORGANISASI DAN EFIKASI DIRI TERHADAP KINERJA AKADEMIK MAHASISWA MELALUI MEDIASI MOTIVASI

Alviana Ajeng Hardianto — 2024-09-20

This study investigates the impact of organizational learning culture and self-efficacy on students' academic performance, considering motivation as an important mediator. Using quantitative methods and a survey of students at Airlangga University, data were analyzed using Structural Equation Modeling techniques (SEM-PLS). The findings show that motivation has a significant positive impact on academic performance. Although organizational learning culture does not have a significant direct effect, self-efficacy proves to be a strong factor. Motivation emerges as an important mediator in the relationship between self-efficacy and students' academic performance. Limitations of this study include a sample limited to Airlangga University, which may not represent the entire student population, and a focus on a few factors without considering other potential variables. Based on these findings and limitations, further research with a larger and more diverse sample is recommended. Future studies can explore other factors influencing academic performance, such as learning environment, social support, and psychological elements. A deeper understanding of organizational learning and self-efficacy on academic performance can make a significant contribution to the educational literature.

ANALISIS PENERAPAN KESELAMATAN DAN KESEHATAN KERJA (K3) DALAM MEMINIMALISIR RESIKO KERJA PADA PT. POS INDONESIA (PERSERO) KANTOR CABANG GUNUNGSITOLI

Ican Irvan Irvan Zebua — 2024-09-27

In carrying out their duties, employees and office staff of PT. Pos Indonesia (Persero) Gunungsitoli Branch is faced with several occupational safety and health (K3) challenges. Observation data shows that as many as 75% of accidents occur in the field during package delivery, 15% occur during sorting activities, and the remaining 10% occur in administrative activities. Of the total accidents, 75% are caused by human error, such as carelessness or lack of knowledge about safety practices. Meanwhile, 25% was caused by unsafe and intensive environmental conditions, including storage facilities that were not neatly arranged and lack of

warning signs. The aim of this research is to determine the Implementation of Occupational Safety and Health (K3) at PT. Pos Indonesia (Persero) Gunungsitoli Branch Office. This research method uses qualitative research with a descriptive approach. The research results show that PT. Pos Indonesia (Persero) Gunungsitoli Branch Office has so far implemented occupational safety and health implementation but it has not been optimal so there is still a lot that needs to be improved, including increasing K3 awareness and improving facilities and infrastructure. The conclusion of this research is that work accidents that occur are generally due to a lack of awareness and compliance with applicable K3 regulations, as well as a lack of work safety equipment. So it is recommended to make efforts to identify occupational safety and health practices, including analyzing compliance with regulations, as well as providing and improving facilities and infrastructure.

ANALISIS PENGADAAN MAKANAN BERGIZI DALAM PENANGANAN STUNTING DI DESA SIMANAERE KECAMATAN GUNUNGSITOLI IDANOI

Agnes Kartika Zebua — 2024-09-27

Stunting is a condition of growth failure in children (body and brain growth) due to malnutrition for a long time. So the child is shorter than normal children his age and has delays in thinking. There are still babies and toddlers in Simanere Village who experience quite high levels of stunting. The causes of stunting are due to the economic problems of families who are classified as underprivileged, the lack of provision of healthy food and the lack of implementation of healthy living by families. The Simanaere Village Government is making efforts to prevent stunting by providing nutritious food for babies and toddlers, but it is still not running optimally because the implementation does not run regularly and continuously every month. The aim of this research is to find out the extent of providing nutritious food in handling stunting in Simanaere Village. The method used is a qualitative approach. The research results show that the main problem occurs due to the budget disbursement process not running smoothly to finance the procurement of nutritious food, so the conclusion from this research is that there is a delay in the distribution of nutritious food for babies and toddlers in Simanere Village due to the budget disbursement process from the relevant agencies which takes months. . So it is recommended that Simanaere Village coordinate with the Gunungsitoli City Health Service and related agencies in providing nutritious food assistance for babies and toddlers.

ANALISIS PERENCANAAN SDM DALAM MEMPERKUAT KULTUR ORGANISASI PADA KANTOR BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA KOTA GUNUNGSITOLI

Noferlina Zalukhu — 2024-09-27

The purpose of this research is to determine the human resource (HR) planning implemented at the Gunungsitoli City Personnel and Human Resources Development Agency (BKPSDM) Office to strengthen organizational culture and the extent to which this implementation influences employee performance and creates a work environment that supports employee growth and development. . This research uses qualitative research with observation and interview data collection methods. Data analysis techniques use data processing, data presentation, data reduction and drawing conclusions. The results of research on HR planning at the Gunungsitoli City BKPSDM Office do not only focus on aspects of performance evaluation and compensation, but also emphasize efforts to create a work environment that supports employee growth and development. This approach is in line with concepts in modern human resource management theory.

DELAPAN BELAS TAHUN PERKEMBANGAN PENELITIAN SUSTAINABILITY REPORT: STUDI LITERATUR REVIEW

Muhammad Bima — 2024-09-30

This study aims to examine the development of research related to sustainability report in the international scope. The review is based on 59 articles that discuss published in Scopus indexed scientific journals (Q1 and Q2). Articles were selected with the keyword "sustainability report" which was traced in the "article title" only. Article mapping includes journal name, year of publication, research methods, research variables, and data sources. research variables, and research data sources. This study found that the development of research on sustainability reports tends to increase from year to year and the most occurred in 2019. The publication of the most sustainability report articles in the Journal of Cleaner Production journal. Research articles related to sustainability report mostly uses qualitative methods and secondary data sources. Research with quantitative methods more often use the variables Return on assets (ROA), Level of indebtedness (Leverage), and Firm size. of indebtedness (Leverage), and Firm size. This study provides evidence of the development of sustainability report research that has been published in accredited international scientific journals (Q1 and Q2).

INTERAKSI DINAMIS: IMPLEMENTASI GREEN ACCOUNTING, KINERJA LINGKUNGAN DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN MELALUI LENSA PROFITABILITAS PADA PERUSAHAAN INDUSTRI YANG TERDAFTAR DI BEI PERIODE 2019 – 2023

henny Oktapiyani — 2024-09-30

Penelitian ini bertujuan untuk menganalisis dampak implementasi green accounting, Kinerja lingkungan terhadap nilai perusahaan melalui profitabilitas pada perusahaan industri yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023. Populasi penelitian ini adalah perusahaan industri yang melaporkan laporan keuangan selama periode 2019-2023 secara berturut-turut. Tehnik pengambilan sampel yang digunakan yaitu purposive sampling untuk mendapatkan sampel sesuai kriteria. Analisis data menggunakan Smart PLS 3. Hasil penelitian menunjukkan green accounting tidak berpengaruh signifikan terhadap nilai perusahaan. Green accounting berpengaruh positif signifikan terhadap profitabilitas. Kinerja lingkungan tidak berpengaruh signifikani terhadap nilai perusahaan. Kinerja lingkungan berpengaruh negatif signifikan terhadap profitabilitas. Profitabilitas berpengaruh negatif signifikan terhadap nilai perusahaan. Hasil analisis jalur menunjukkan bahwa green accounting memiliki pengaruh negatif signifikan terhadap nilai perusahaan melalui profitabilitas, sedangkan kinerja lingkungan berpengaruh positif terhadap nilai perusahaan melalui profitabilitas.

PENGARUH PENGETAHUAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA PELAKU USAHA ONLINE

Pujo Gunarso — 2024-09-30

The aim of this research is to determine the influence of tax knowledge and awareness on taxpayer compliance by online business actors. This research targets the field of taxation, specifically the influence of taxpayer knowledge and awareness on tax compliance by online business actors. The data used in this research is primary data obtained by distributing questionnaires to 60 respondents to the National Online Business in 2022. The sampling technique used simple random sampling. The data analysis technique used was multiple regression analysis using the SPSS version 25 program. The research results showed that tax knowledge had no effect on Taxpayer compliance with online economic business actors. Taxpayer awareness has a positive and significant effect on taxpayer compliance with online business actors.

Keywords: Knowledge, Taxpayer Awareness, Online Business Taxpayer Compliance

PENGARUH TATA KELOLA PERUSAHAAN, KINERJA KEUANGAN DAN RISIKO KEUANGAN TERHADAP PERATAAN LABA

Miswaty Miswaty — 2024-09-27

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, kepemilikan publik, dividend payout ratio, cash holdings dan risiko keuangan terhadap perataan laba pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel menggunakan metode purposive sampling dengan periode penelitian 2018 - 2021. Sampel yang diperoleh dari penelitian ini yaitu 40 perusahaan dari 98 populasi. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan metode analisis regresi linear berganda dengan menggunakan SPSS 25. Hasil dari penelitian menunjukkan bahwa dividend payout ratio dan risiko keuangan berpengaruh terhadap perataan laba. Sedangkan kepemilikan institusional kepemilikan publik, dan cash holdings tidak berpengaruh terhadap perataan laba.

PENGARUH DISIPLIN KERJA TERHADAP KINERJA DENGAN MOTIVASI SEBAGAI VARIABEL MEDIASI PADA PEGAWAI DINAS PERHUBUNGAN KOTA BALIKPAPAN

Tutik Yuliani — 2024-09-30

This research aims to determine the direct influence of work discipline and motivation variables on the performance of Balikpapan city transportation service employees, as well as to determine the indirect effect of work discipline on performance with motivation as a mediating variable for Balikpapan city transportation service employees. This research used a sample of 53 respondents with a questionnaire data collection method and analysis tools assisted by PLS software. The results show that (1) work discipline directly has a positive and significant effect on the motivation and performance of Balikpapan city transportation service employees; (2) motivation directly has a positive and significant effect on the performance of Balikpapan city transportation service employees; (3) Indirectly, work discipline influences the performance of transportation service employees by mediating motivation

SIAPIK: TRANSFORMASI DIGITAL SEBAGAI BASIS PENCATATATAN INFORMASI KEUANGAN UMKM DI IBU KOTA NUSANTARA (IKN)

Agung Gunawan — 2024-09-30

The aim of this research is to assess the readiness to adopt the SIAPIK application as a digital financial recording technology for MSMEs in IKN. This research method is descriptive and tends to use analysis. The research was conducted in Kab. Penajam Paser Utara and Kab. Kutai Kartanegara which covers all MSMEs in the IKN area. The number of samples used was 2,456 MSMEs. Sample collection used interviews and the SIAPIK application installation and testing method. Based on the results of Canvas Business Modeling, it is known that Fish Crackers (milkfish amplang) have great potential to develop because of the unique raw materials and the IKN area will become the center of the country's capital and tourism. Apart from that, the readiness of MSMEs in the IKN area to adopt the SIAPIK application is not yet optimal because only 3.06% of business actors use this application to record business finances. The results of installation and testing show that business actors face challenges in using the SIAPIK application, this is due to the lack of accounting knowledge and the difficulty of using the SIAPIK application.

ANALISIS DIGITAL MARKETING DAPAT MENINGKATKAN PURCHASE INTENTION PRODUK UMKM MELALUI CONTENT MARKETING DI KABUPATEN PENAJAM PASER UTARA

Dwi Taufik Rohman — 2024-09-30

This study aims to analyze the influence of digital marketing on the purchase intention of MSME products in Tengin Baru Village, Penajam Paser Utara Regency, with content marketing as a mediator. The method used is SEM-PLS with Smart PLS 3.0, testing the relationship between digital marketing, content marketing, and the purchase intention of MSME consumers. The research results show that digital marketing has a significant effect on purchase intention with a path coefficient of 0.786, and a strong influence on content marketing with a path coefficient of 0.812. Additionally, content marketing mediates the effect of digital marketing on purchase intention with a path coefficient of 0.296, though its influence is smaller compared to the direct effect of digital marketing. The discussion reveals that digital marketing strategies are crucial for MSMEs to increase consumer purchase intention. Content marketing plays an important role as a mediator, strengthening the influence of digital marketing by building closer relationships with consumers and increasing brand awareness. These findings are consistent with previous research that emphasizes the importance of content marketing in maximizing digital marketing strategies. In conclusion, digital marketing has proven to be effective in enhancing purchase intention, especially when supported by engaging and relevant content marketing. Therefore, MSMEs in Penajam Paser Utara should prioritize digital marketing while enhancing content strategies to maximize their impact on consumer purchase intention. For future research, MSMEs in this region are advised to continue developing digital marketing strategies and improve their literacy and skills in creating effective content marketing to strengthen their influence on consumer purchase intention.

AKUNTABILITAS DAN AKSESIBILITAS PENGELOLAAN DANA DESA PADA DESA MANDALLE

Anim Wiyana — 2024-09-30

The aim of this research is to look at the influence of Accountability and Accessibility on Village Fund Management in Mandalle Village, West Bajeng District, Gowa Regency, South Sulawesi Province. The research method applied was quantitative with a total sample of 67 people consisting of village officials, RT Head, RW Head, Village Supervisory Board and Youth Leaders in Mandalle Village, Gowa Regency, South Sulawesi. The results of the questionnaire obtained were tested for validity and reliability as well as classic assumptions in the form of normality assumptions, then data analysis was carried out using multiple linear regression techniques. Based on the findings in several tests, it is clear that accountability has a positive and significant effect on village fund management, but accessibility has no effect on village fund management. The implementation of accountability in Mandalle Village has been carried out optimally because there is an announcement banner containing the contents of the financial report for one year of government in front of the Mandalle Village office. In developing the accessibility of village fund management information, the Mandalle Village Government needs access to social media and the Mandalle Village website.

PENGARUH PROFITABILITAS DAN RASIO PENILAIAN TERHADAP HARGA SAHAM PADA PERUSAHAAN SUBSEKTOR FOOD AND STAPLES RETAILING

Matyani Matyani — 2024-09-30

The purpose of this study was to determine the effect of Return on Equity, Earning Per Share, Price Earning Ratio, and Dividend Payout Ratio on Stock Price. The total population in this study was 13 companies and the sample was 4 companies of food and staples retailing sub sector listed on the Indonesia Stock Exchange that taken by using the criteria determined by the author. The data analysis method used is multiple linear regression. The result of the T test (partial test) showed that Return on Equity, Earning Per Share, and Price Earning Ratio have a positive relation and have a significant effect on Stock Price, while Dividend Payout Ratio has a negative relation and have no significant effect on stock price in food and staples retailing sub sector companies listed on Indonesia Stock Exchange.

PENGARUH SENSORY BRANDING TERHADAP PERILAKU KONSUMEN DALAM PENGAMBILAN KEPUTUSAN PEMBELIAN INDOMIE DI KABUPATEN PEKALONGAN

Zainul Prahadi Khairul Musa — 2024-09-30

Companies in this era must be able to carry out appropriate marketing strategies to attract consumer interest and attention. Apart from grouping consumers in terms of demographics, marketers must start trying psychological approaches in marketing, one of which is sensory branding. The purpose of this research is to determine the influence of sensory branding (Sight, Sound, Smell, Touch and Taste) on consumer behavior in making purchasing decisions for Indomie in Pekalongan Regency. This quantitative research uses multiple linear regression analysis techniques. The population of this research is Indomie consumers in Pekalongan Regency. Sampling in this study used a purposive sampling technique and sample calculation was carried out using the Slovin formula until a sample of 100 people was determined. The results of the analysis show that partially Sensory Branding (Sight, Sound, Touch, Taste) has a significant positive influence on consumer behavior in making decisions to purchase Indomie in Pekalongan Regency, and Smell has no effect on consumer behavior in making decisions to purchase Indomie in Pekalongan Regency, whereas Simultaneously, noted that there is a significant influence between Sensory Branding (Sight, Sound, Smell, Touch and Taste) on consumer behavior in making Indomie purchasing decisions in Pekalongan Regency.

IMPLIKASI PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN SUB-SEKTOR PERBANKAN GO-PUBLIC DI BURSA EFEK INDONESIA

Suhartono Suhartono — 2024-09-30

The purpose of this study is to provide empirical evidence of the effect of Profitability, Leverage and Liquidity on the Value of go-public banking sub-sector companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling technique used in this study was purposive sampling with a total of 10 companies that met the criteria for banking sub-sector companies listed on the Indonesia Stock Exchange. The data used in this study are secondary data. The data analysis technique used in this research is multiple linear regression analysis assisted by the SPSS version 25 application. The results showed that simultaneously Return On Assets (ROA), Debt To Asset Ratio (DAR) and Loan To Deposit Ratio (LDR) had a significant effect on Price To Book Value (PBV). Partially ROA has a positive and significant effect on PBV. DAR has a negative and insignificant effect on PBV. LDR has a negative and insignificant effect on PBV.

PERBEDAAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH RIGHT ISSUE STUDI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2019-2021

Hamdana Hamdana — 2024-09-30

This study aims to investigate the potential differences in the financial performance of companies before and after conducting rights issues listed on the Indonesia Stock Exchange. The financial performance of these companies is evaluated using various financial ratios, including the current ratio (CR), debt to equity ratio (DER), return on assets (ROA), and return on equity (ROE). This study employed a quantitative method, utilizing data obtained from the Indonesia Stock Exchange spanning the years 2018 to 2021. Sampling was conducted using a purposive sampling method, involving a total of 26 companies that carried out rights issues. The statistical test used in this study was the Wilcoxon signed rank test. The results of this study indicate that the which Wilcoxon signed rank reveals a significant difference in the current ratio and debt to equity ratio before and after the rights issue, whereas no significant difference was observed in the return on assets and return on equity variables before and after the rights issue.