Eksos

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN ENDE DENGAN PEMANFAATAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI

2025-02-06T12:06:32+07:00

This study aims to test and analyze the influence of human resource competence, Government Internal Control System on the Quality of Regional Financial Reports with the Utilization of Information Technology as a moderating variable. This study uses a quantitative descriptive method with primary data in the form of questionnaires given to 106 respondents. Data analysis was carried out using validity and reliability tests, classical assumption tests, multiple linear regression, hypothesis testing through t-tests and F-tests, and determination coefficient tests. The results of the study indicate that human resource competence has no significant effect on the quality of financial reports in Ende district. The Government Internal Control System variable also gives results that have a negative effect on the quality of financial reports. the results of testing using the moderation variable of information technology utilization obtained the result that the Utilization of information technology cannot moderate the influence of human resource competence on the quality of regional financial reports, while the utilization of information technology can moderate the influence of the government internal control system in Ende district. The independent variables in this study have a simultaneous influence on the quality of financial reports of 85.5% while the other 14.5% is influenced by other variables not explained in this study.

KAPABILITAS PEMASARAN, PEMASARAN KEWIRAUSAHAAN, KINERJA PEMASARAN PADA UKM DI INDUSTRI EKONOMI KREATIF PONTIANAK

2025-02-06T12:06:11+07:00

The creative economy industry has an important role in a country's economic growth, as it focuses on the creation of products and services based on creativity and expertise. As one of the developing cities in Indonesia, Pontianak must identify its creative industry potential. With the lack of natural resources, creative industries can be the best alternative to boost the city's economic growth. Small and medium enterprises, also known as SMEs, play an important role in economic expansion. The purpose of this study was to determine the marketing performance, entrepreneurial marketing, and marketing capabilities of SMEs in Pontianak in the creative economy sector. SMEs in Pontianak's Creative Economy Industry constitute the research population. Sampling will use simple random sampling, to get a sample of this research will use Hair's theory, so that a sample of 237 respondents is obtained. Using the WarpPLS analysis tool, multiple linear regression analysis is the data analysis method used in this study. This investigation shows that the available data supports all the hypotheses proposed, namely that entrepreneurial marketing characteristics and marketing capacity both affect marketing performance.

PENGARUH PENGUNGKAPAN ESG (ENVIRONMENTAL, SOCIAL, AND GOVERNANCE) DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN

2025-02-06T21:29:50+07:00

The aim of this research is to look for the influence of Environmental, Social, Governance (ESG) on financial performance (ROA), the influence of Environmental, Social, Governance (EGS) on Company value (Tobin) as well as the influence of Environmental, Social, Governance (ESG) and financial performance ( ROA) on company value (Tobin). Using a sample of public companies listed on the Indonesia Stock Exchange in 2023. The sample was selected based on purposive sampling criteria and obtained a total sample of 66 companies that reported Environmental, Social, Governance (ESG) in 2023. This research also used a control variable, namely Size ( Total Assets) and Leverage. The analytical tool used is multiple regression using SPSS version 25. The research results show that there is no influence between ESG and financial performance (ROA) with a sig value. 0.264. ESG has no effect on company value (Tobin) with sig. 0.396. ESG and financial performance (ROA) have no effect on company value (Tobin) sig. 0.417 and 0.879.