Proceeding of Midyear International Conference
Analysis Of The Effect Of Capital Expenditure And Labor Force On Economic Growth In Central Java
Economic growth is a crucial factor in maintaining the continuity of a country's economic development. It describes the increase in wealth owned by the country over a certain period. Economic growth in each region is different, including in Central Java. One of the factors that influence economic growth is capital expenditure and the labor force. Thus this study aims to analyze the effect of capital expenditure on equipment and machinery, capital expenditure on buildings and construction, capital expenditure on roads, irrigation, and networks, and the labor force on economic growth in Central Java. The research method used is panel data regression with 10 regencies/cities in Central Java from 2017 to 2022. The results showed that capital expenditure on equipment and machinery and capital expenditure on buildings and structures had a positive and insignificant effect on economic growth in Central Java. Furthermore, capital expenditure on roads, irrigation, and networks has a negative and significant effect on economic growth in Central Java. Meanwhile, the labor force has a positive and significant effect on economic growth in Central Java. Keywords: Economic Growth, Capital Expenditure, Labor Force
Copyright (c) 2024 Proceeding of Midyear International Conference
The Impact Of The Family Hope Program On Improving Human Resource Quality In The 10 Provinces With The Highest Human Development Index In Indonesia
The Family Hope Program (PKH) as a stimulus to alleviate poverty has introduced challenges that hinder the Indonesian government’s efforts to enhance the nation’s human resource (HR) development. Despite having the highest number of PKH beneficiary families, some provinces fail to rank among those with the highest Human Development Index (HDI). This study aims to analyze the partial and simultaneous effects of PKH expenditures on education, health, and social welfare on improving the quality of human resources in the 10 provinces with the highest HDI. This study employed a quantitative approach. The study utilized secondary data from the official websites of the Central Statistics Agency (BPS), the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance, and the Ministry of Social Affairs (Kemensos). Data analysis is conducted using panel data regression analysis involving the 10 provinces with the highest HDI from 2018 to 2022, assisted by Eviews 10 software. The findings revealed that simultaneously, PKH expenditures on education, health, and social welfare have a positive and significant effect on HDI in Indonesia. Partially, PKH expenditure on education and health has a positive and significant effect on HDI, while the expenditure on social welfare has no significant effect on HDI. The government should implement a PKH policy to promote human development. Keywords: Family Hope Program, Human Development Index, Education, Health, Social Welfare
The Effect Of Local Taxes And Balancing Funds On The Level Of Community Welfare
This study examines the impact of local taxes and balancing funds on community welfare in Indonesia for 2022-2023 using agency theory. It utilizes secondary data from budget realization reports of selected districts/cities, with 30 samples chosen through quick count random sampling. Data analysis includes descriptive statistics, classical assumption tests, multiple regression analysis, goodness of fit testing, and hypothesis testing. The findings indicate that local taxes, special allocation funds, general allocation funds, and revenue sharing all significantly impact community welfare. Implications of the study are: (1) Companies and individuals should increase participation in enhancing community welfare by complying with local tax policies. (2) Local governments need to optimize the use of special allocation funds, general allocation funds, and revenue sharing for development programs that directly impact community welfare. Strengthening fund management and accountability is crucial for ensuring their efficient and effective use. Keywords: Regional Taxes, Special Allocation Funds, General Allocation Funds, Revenue Sharing Funds, Human Development Index.
Analysis The Influence Of Human Development Index, Capital Expenditure, Provincial Minimum Wage And Economic Growth On Job Opportunities In West Java Province
The aim of this study is to analyze the effects of the Human Development Index, capital expenditure, provincial minimum wage and economic growth on job opportunities in West Java Province. The type of this research is descriptive quantitative. This study uses panel data because the data consists of a combination of time series (2018-2022) and cross-section data, in 27 regencies in West Java Province. The analytical method used is region panel data, and the model chosen is the Fixed Effect Model (FEM). The result of this study shows that the Human Development Index has a positive and significant effect on job opportunities in West Java Province. Meanwhile, capital expenditure, provincial minimum wage and economic growth have no significant effect on job opportunities in West Java. However, simultaneously, the Human Development Index, capital expenditure, provincial minimum wage and economic growth have significant effects on job opportunities in West Java. The implementation of the following measures can be used to prioritize creating jobs in order to support infrastructure development, establish a minimum wage that is equitable for workers, and promote steady economic growth. Keywords: Labor, HDI, Capital Expenditure, Minimum Wage, Economic Growth.
Determinants Of Inclusive Economic Development In 34 Provinces In Indonesia
: Inclusive economic development in Indonesia has reached a satisfactory level, but still lags behind compared to other countries in Southeast Asia. Additionally, inclusive economic development in each province in Indonesia also experiences disparities. The purpose of this research is to examine the extent of the influence of average years of schooling, the recipients of the Program Indonesia Pintar, the recipients of the BPJS assistance program, life expectancy, and the gender development index on inclusive economic development in Indonesia from 2018 to 2021. This study was conducted in 34 provinces in Indonesia, using secondary data and panel data regression analysis. The research results indicate that the average length of schooling, life expectancy, and gender development index statistically have a positive and significant impact on inclusive economic development, while recipients of the Program Indonesia Pintar and recipients of the BPJS PBI program statistically do not significantly affect inclusive economic development. The implication of this research is that the government must improve the quality and access of education and health for the public, as well as enhance gender equality to achieve increasingly inclusive economic development. Keywords: Program Indonesia Pintar, BPJS Health Assistance, Gender Development Index, Inclusive economic development.
The Influence Of Live Streaming Feature And Brand Awareness On Puchase Intention With Perceived Quality As A Mediating Variable On The Barenbliss Brand
This study aims to determine the mediating role of perceived quality on using the live streaming feature and brand awareness in influencing the purchase intention of Barenbliss products. The sample in this study was 186 respondents with a sampling technique using purposive sampling. Based on the results of research conducted using Structural Equation Modeling (SEM) analysis processed with SmartPLS 3.0 software shows that: (1) Live Streaming has a positive effect on Perceived Quality; (2) Brand Awareness has a positive effect on Perceived Quality; (3) Perceived Quality has a positive effect on Purchase Intention (4) Live Streaming has a positive effect on Purchase Intention (5) Brand Awareness has a positive effect on Purchase Intention (6) Perceived Quality can mediate Live Streaming and Purchase Intention (7) Perceived Quality can mediate Brand Awareness and Purchase Intention. Keywords: Live Streaming, Brand Awareness, Perceived Quality, Purchase Intention
Antecedent Of Consumer Preference On Eco – Friendly Packaging Of Food Seasoning
Current consumer knowledge on packaging have increased, consumers tend looking for eco – friendly packaging due to environmental issues, as well as a preference for recyclable of food packaging materials. This aim of this study is to provide broad information about consumers’ perception of Eco-friendly food seasoning packaging materials. Thus, this study investigates the awareness of Eco-Friendly packaging and to identify the factors which influence consumers to purchase eco-friendly packaging based on the traditional theory of planned behaviour. Findings from this study develop a conceptual model of consumer purchase intention on eco-friendly packaging. A Focus Group Discussion with house wife and small medium enterprises group segment of respondent was conducted. Findings from the study showed all respondents agreed with the conception of eco-friendly food seasoning packaging. The conceptual model developed of consumers’ purchase intention of eco-friendly packaging was influenced by packaging design, quality, price and consumer attitude on eco-friendly packaging. Keywords: Eco-Friendly Packaging, Consumer attitude, Purchase Intention
Analysis Of The Structure Of The Exhaust Industry In Purbalingga Regency
This study aims to (1) find out the market structure in the exhaust industry in Purbalingga Regency based on market share measurement, industry concentration ratio and barrier to entry in Purbalingga Regency based on industrial sales.This study uses a quantitative descriptive method, where quantitative data is collected from respondents who answered an open questionnaire to determine the frequency and percentage of responses. This approach refers to objective measurements and scientific statistical analysis to describe a phenomenon or event that is happening today using meaningful numbers. The exhaust industry in Purbalingga Lor is included in the form of monopolistic market classification known through market share measurement, market concentration ratio of the four largest companies, Herfindahl-Hirschman Index (IHH), and Minimum Efficiency Scale (MES) based on sales variables. Keywords: market structure, exhaust industry, market share, concentration ratio, berrier to entry
Online Purchasing Behavior Of Fashion Products Across The Market Place
Online shops are becoming very popular and a means of selling and selling transactions in today's digital age. Price perceptions and online promotions can affect customers in purchasing products. This investigation is aimed to study online purchasing behavior of fashion products across one of the market places. The population of this study as much as 132 students from market place users in Bogor City and as much as 100 students are selected as samples randomly. Quantitative method is used to show the influence between variables. This study has passed the instrument and the classical assumption test. After doing the test using Structural Equation Model (SEM) Lisrel 8.8, derived that there was a partially positive and significant influence between price perception and online purchase decision because of the t-count value of 3.52 > 1.96. The results showed a positive and partially significant impact between online promotion and online purchasing decision with a t-count of 4.80 > 1.96. Simultaneously, price perceptions and online promotions have a significant influence on online purchases with F-table = 36.21 > 3.09. Keywords: Online Purchase Decisions, Price Perception and Online Promotions
The Influence Of CSR, ROA, And Company Size On Palm Oil Stock Prices In Indonesia: A Causal Analysis (2019-2023)
Palm oil is one of the plantation commodities which plays an important role in Indonesia's economic activities. This research analyzed the influence of Corporate Social Responsibility (CSR) and other variables on companies' share prices in the oil palm plantation sub-sector. The research started in 2019 to 2023. This type of research was causal research, with the dependent variable being stock prices and 5 independent variables. The first three independent variables were CSR components: Economic CSR Disclosure, Environmental CSR Disclosure, and Social CSR Disclosure. Company Performance/Return on Assets (ROA) and Company Size (SIZE) were the following variables. The analysis tool in this research uses SEM-PLS. This is because the data are not normal. The research results show that only the Company Size (SIZE) variable negatively influences the share prices of palm oil companies listed on the IDX. This means that investors do not yet view CSR and ROA as determining factors in share prices. Keywords: CSR, Economic CSR Disclosure, Environmental CSR Disclosure, Social CSR Disclosure, Stock Price
The Influence Of Implementation Of Gcg And Csr Disclosure On Company Value With Profitability As A Moderating Variable
High value of a company indicates that the firm can ensure weal for stockholder as owners of the firm. This study investigates the impact of Good Corporate Governance and Corporate Social Responsibility disclosure on company value, added by profitability as a moderating variable. Utilizing quantitative research methods, the study analyzes secondary data from financial, annual, and sustainability reports from 2020-2022, sourced from company websites and the Indonesian Stock Exchange. Using purposive sampling, 54 samples were collected. Using SPSS 25 the data was processed using the moderated regression analysis method. The findings reveal that gender diversity in the board of directors, the proportion of independent commissioners, and CSR positively and significantly effect company value, while institutional and managerial ownership have a negative impact. Profitability moderates the relationship among gender diversity and corporate value but does not moderate other relationships. Keywords: GCG, CSR, Profitability, Company Value, High Profile Company
Changes In Audit Opinions And Internal Conditions Of Regional Government: During The Covid Pandemic
The audit opinions for local governments in 2021-2022 show that some regencies/cities experienced a downgrade in audit opinions from the previous year. This study seeks to empirically investigate how internal factors within local governments affect changes in audit opinions. The population of this research is 514 districts or cities. The data analysis techniques used include logistic regression analysis. The study results indicate that neither the effectiveness ratio nor the efficiency ratio influences changes in audit opinions. However, the level of wealth in local government and weaknesses in the internal control system (ICS) have a significant negative impact. Regencies/cities with increasing levels of local government wealth may experience a downgrade in audit opinions. Recommendations linked to this study propose that local authorities should further explore their potential and manage it optimally for the welfare of the community while being transparent and accountable. Keywords: Change in Audit Opinion, Local Government, Internal Control System
Analysis Of Determinants Of Women's Labor Force Participation Rate In Indonesia
The Female Labor Force Participation Rate (FLFPR) in Indonesia is lower than that of men every year and the difference is huge. Therefore, this study aims to analyze the factors affecting FLFPR in Indonesia in 2018-2023. By choosing the title: "Analysis of the determinants of the Participation Rate of the Women's Labor Force in Indonesia". The purpose of this study is to analyze the influence of wages, education, women heads of households, and early marriage on the level of female labor force participation rate (FLFPR) in Indonesia. This research was conducted quantitatively using panel data from 34 provinces in the 2018-2023 period. Using the regression analysis method, the panel data and the selected model is a fixed effect model (FEM). The results of this study show that the higher the average wage of female workers and the average length of schooling last year affect the FLFPR in the current year. Meanwhile, women heads of households and early marriage do not affect FLFPR in Indonesia. Therefore, there are important implications in this study for government policies, such as establishing a wage policy that pays attention to wage growth in the past year, increasing investment in the education sector, especially for women, developing facilities and services. Keywords: female labor force participation rate, women, fixed effect model
Analysis Of The Factors Affecting Non-Food Consumption In The Barlingmascakeb
Barlingmascakeb has experienced an increase in both food and non-food consumption, as well as an annual increase in Gross Regional Domestic Product (GRDP). However, this has not been accompanied by higher non-food consumption compared to food consumption, which may indicate that the Barlingmascakeb region is not yet fully prosperous. This study aims to determine the influence of Gross Regional Domestic Product (GRDP), Population Size, and Human Development Index (HDI) on Non-Food Consumption in the Barlingmascakeb community. The data used are secondary data analyzed using panel data regression. The results of this study indicate that, partially, GRDP and HDI have a positive and significant effect on non-food consumption. Population Size does not have a significant effect on non-food consumption. Simultaneously, all variables have a significant effect on non-food consumption. The implications of this study suggest maintaining and evaluating government policies to enhance GRDP and HDI. Keywords: Non-Food Consumption, Gross Regional Domestic Product (GRDP), Population Size, Human Development Index (HDI)
Effect Of Job Satisfaction, Job Embeddedness, And Organizational Culture On Organizational Commitment
Human Resources (HR) are an important asset in an organization. The success sustainability of an organization depend greatly on the quality, ability, and commitment of employees. Commitment is one of the key factors that can determine the success and performance of an organization. Within the Directorate General of Treasury Central Java Regional Office, employee commitment is very important to ensure effective and efficient management of state finances. This research aims to determine the commitment of employees of the Directorate General of Treasury Central Java Regional Office. Data collection was carried out by distributing questionnaires to employees of the Directorate General of Treasury Centeral Java Regional Office. The data management tool in the research uses SmartPLS (Partial Least Square). Based on the research showed that job satisfaction has an influence on the organizational commitment of employees of the Directorate General of Treasury Central Java Regional Office, job embeddedness has an influence on the organizational commitment of employees of the Directorate General of Treasury Central Java Regional Office, and organizational culture does not influence the organizational commitment of the Directorate General of Java Regional Office Treasury. Keywords: Job Satisfaction, Job Embeddednness, Organiizational Culture, Organizational Commitment
Creativepreneurship: The Role Of Creativity And Digital Innovation Orientation In Enhancing The Performance Of Creative Businesses Through Product Innovation, Process Innovation, And Marketing Innovation (A Study On Creative Smes In Banyumas Regency)
The rapidly growing creative economy MSME sector provides challenges in the form of how to maintain and improve business performance for MSME entrepreneurs in the sector. This study aims to determine the role of entrepreneurial creativity, digital innovation orientation on creative business performance with product innovation, process innovation and marketing innovation as mediating variables. The focus is on analyzing the impact of developing creative ideas integrated with the use of digital technology and implementing them into innovations on business performance. This study examines the perceptions of MSME entrepreneurs in the creative economy sector using 92 MSME units in Banyumas Regency as respondents by distributing questionnaires. This study applies quantitative methods and uses the PLS-SEM data analysis method. This research found that digital innovation orientation influences product innovation, process innovation and marketing innovation. However, there was no influence of entrepreneurial creativity on these three innovations. Apart from that, product innovation, process innovation, and marketing innovation also have no effect on creative business performance and fail to mediate the influence of the relationship between entrepreneurial creativity and digital innovation orientation on creative business performance. Keywords: Performance of SMEs, Creativity, Digital Innovation Orientation, Innovation
The Effect Of Inflation, Equity, Regional Loan On Fiscal Capacity In Banyumas
The decreasing number of Regional Fiscal Capacity Index from year to year proves that the contribution of regional fiscal independence is still relatively low. This study aims to analyse the effect of inflation, equity participation, and regional loan receipts in the short and long term on regional fiscal capacity in Banyumas Regency. The analysis method used is Auto Regressive Distributed Lag (ARDL). The data used is time series data of Banyumas Regency during the period 2009-2023. The results showed that inflation has a negative and significant effect on regional fiscal capacity in the short term but has no effect on fiscal capacity in the long term. Capital participation has a positive and significant effect on regional fiscal capacity in the short term and in the long term, while the receipt of regional loans has a significant negative effect in the short term but in the long term has no effect on fiscal capacity. This study still uses limited years and variables. Therefore, future research can add other years and variables. Keywords: Inflation, Equity Partcipation, Regional Loan Receipts, and Fiscal Capacity
Determinants Of Fiscal Stress In Central Java 2015-2023
This study aims to analyze the effect of local revenue growth, growth in expenditure on goods and services, and tax effort on fiscal stress in 35 district/cities in Central Java province for the 2015-2023 fiscal year. This study uses secondary data obtained from the Statistics Indonesia and the Ministry of Finance. The data analysis technique used in this research is panel data regression analysis with hypothesis testing tools using Eviews 12 software. From the test results it was found that simultaneously the growth of local revenue, the growth of expenditure on goods and services, and tax effort had an effect on fiscal stress. Partially, the growth of local revenue and tax effort has a positive effect on fiscal stress, while the growth of expenditure on goods and services has no effect on fiscal stress.. Keywords: [Fiscal Stress, Local Revenue Growth, Goods and Services Expenditure Growth, Tax Effort.
Comparison Of Production And Net Income Of Farmers Before And After The Existence Of Rice Mina Farming In Panembangan Village Cilongok Sub-District Banyumas Regency
Rice mina, a farming system that combines rice and fish in one field, comes as an innovative solution to address the conversion of agricultural land and increase rice production, thus ensuring national food security. Although this system offers high potential, such as optimal land utilization, increased income, and environmental sustainability, its application in Panembangan Village is still minimal. This study aims to determine the comparison of production and net income of farmers before and after the implementation of the rice mina farming system in Panembangan Village. The research method used in this study is descriptive quantitative method with data collection techniques in the form of questionnaires and interviews to rice mina farmers in the village. The number of samples that became respondents as many as 30 rice mina farmers in Panembangan Village. The data obtained were analyzed using shapiro wilk normality test and wilcoxon signed ranks test. The results showed that the average rice production before rice mina was only 1,652.23 kg/growing season, while after rice mina it increased to 1,794 kg/growing season. In addition, there was an additional fish production of 255.87 kg/growing season. Then, before implementing rice mina, the average net income of farmers per growing season was only Rp8,850,116. However, after rice mina was implemented, farmers' net income increased significantly to Rp14,872,036 per growing season. The results of this study show that rice mina is able to improve the welfare of farmers in Panembangan Village. The implications of these findings suggest that farmers should further strengthen cooperation among rice mina farmers in the cultivation process in order to continue to increase production yields and net income of Panembangan Village farmers. Then, the government should provide direct assistance in the implementation of the rice mina program carried out by Panembangan Village farmers in order to comply with the principles of sustainable rice mina. Keywords: Rice Mina, Production, Net Income, Food Security
How Content Marketing Influence Purchase Decision Through Customer Engagement As A Mediating Variable: Study On Local Coffee Shops In Purwokerto Area
This study aims to analyze the mediating role of Customer Engagement in the influence of Content Marketing on Purchase Decisions. In this study, the sample used was 118 respondents who were customers of local coffee shops in Purwokerto. This research is a type of survey research with a quantitative approach and the sampling method uses non-probability sampling with a purposive sampling technique. Based on the results of research conducted using Simple Linear Regression techniques processed with IBM SPSS 24 software, the results showed that: (1) Content marketing has a significant positive effect on purchasing decisions; (2) Content marketing has a significant positive effect on customer engagement; (3) Customer engagement has a significant positive effect on purchasing decisions; (4) Customer engagement mediates the relationship between content marketing and purchasing decisions. Based on these results, coffee shops in Purwokerto need to pay attention to efficient and inclusive content marketing through social media. Content marketing carried out must be done through social media that is relevant and popularly used by the public such as Instagram and Tik-Tok so that coffee shops can optimally increase customer engagement which will have an impact on increasing purchasing decisions so that coffee shops' turnover can increase properly. Keywords: Costumer Engagement, Content Marketing, Purchase Decisions, Coffee Shops.
Risk Taking In Conventional Bank Indonesia Reviewed From Capital Regulations, Corporate Governance, And Market Discipline
The COVID-19 pandemic has had a real impact on the banking sector in terms of risk-taking. Excessive risks taken by banks in the form of lending risky assets can increase default in bank returns and impact on customers and shareholders. This research aims to examine bank risk-taking, which is influenced by capital regulations, good corporate governance, and market discipline. We use a panel data regression covering 58 banks in 2019-2022, total 232 observations. Overall, our research results show that market discipline as proxied by funding liquidity has a positive effect on bank risk taking. The influence of and corporate governance on bank risk taking appear to be statistically insignificant. The results of this research are expected to make a contribution to the financial sector, especially regarding risk-taking in banks. Keywords: Bank Risk-Taking, Capital Regulation, Market Discipline, Corporate Governance
The Effect Of Good Corporate Governance And Financial Ratios On Financial Distress
This study aims to examine the effect of good corporate governance and financial ratios on financial distress. The population of this study consisted of 168 infrastructure, utility and transportation companies in 2018-2022 listed on IDN Financials. The sample collection method used was purposive sampling, and 30 companies were obtained as samples in this study. The data analysis technique used in this research is panel data regression analysis and uses a quantitative approach. The analysis tool used is Eviews 12. The results of hypothesis testing show that institutional ownership, board of directors and liquidity have a negative effect on financial distress while managerial ownership, board of commissioners, independent commissioners, audit committee, profitability and leverage have no effect on financial distress. Keywords: Good Corporate Governance, Financial Ratios, Financial Distress
Human Capital, Artificial Intelligence Are Mediated By Digital Twin To Improve Msme Performance In Purwokerto
Micro, Small and Medium Enterprises (MSMEs) are the backbone of the economy in many countries around the world. They make significant contributions to economic growth, job creation, and income distribution. This research aims to investigate the potential and effectiveness of using Human Capital, Artificial Intelligence mediated by Digital Twins in improving the performance of MSMEs. This research will focus on developing and implementing new technology and strategies to optimize stock management, increase operational efficiency, improve customer service, and ensure compliance with relevant regulations. This research can also contribute to increasing the competitiveness and profitability of Alfamart and its partner MSMEs through innovative approach in managing and utilizing human resources and technology. This research uses a quantitative approach. Based on a quantitative approach, this research uses a survey method using a questionnaire as a data collection tool. The population used in this research were employees who worked at several Alfamarts in Purwokerto. This research uses a convenience sampling technique. Considering the limited time in collecting data, researchers can determine the sample using the Roscoe formula. Data analysis techniques use measurement scales (Likert scales), multiple regression, data analysis tests, classical assumption tests and mediation tests. The results of this research show that human capital has a positive effect on the performance of Alfamart MSMEs. Artificial intelligence has a positive effect on the performance of Alfamart MSMEs. There is a significant mediating effect from the digital twin between human capital on the performance of Alfamart MSMEs. There is a significant mediation effect from the digital twin between artificial intelligence on Alfamart MSME performance, this is shown by the results of a questionnaire with 40 respondents. Keywords: Human Capital, Artificial Intelligence, Digital Twin, MSME Performance.
The Effect Of Good Corporate Governance And Corporate Social Responsibility Disclosure On Company Value: Study At LQ45 Companies Listed In Idx 2018-2022
The study aims to analyze the impact of the size of the board of directors, independent commissioners, ownership of institutions, management ownership, audit committees, audit quality, and corporate social responsibility disclosures on the company value proxy by PBV and Tobin's Q. With ROA and size of companies as controlling variables. The population used in this study was companies listed in the LQ45 index on the Indonesian Stock Exchange from 2018-2022. The sample determination technique used in this study uses purposive sampling techniques obtained by as many as 32 companies. The data used in this study is secondary data. The analysis method of this study was done with panel data using Stata version 17 as a data analysis tool. The result found that Independent Commissioner, Institutional Ownership, and Managerial Ownership have a positive influence on the company's value, while audit committees have a negative effect on the value of the company, and the Board of Directors, audit quality, and corporate social responsibility disclosure have no impact on company value. Keywords: Good Corporate Governance, Board of Directors, Independent Commissioners, Institution Ownership, Managerial Ownership, Audit Committees, Audit Quality, Corporate Social Responsibility Disclosure, Company Value.
Analysis Of The Impact Of Equalization Funds On Tax Effort In Districts And Cities In Central Java Province From 2018 – 2022
This study aims to analyze the impact of equalization funds, which consist of the General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund, on local tax efforts in 35 regencies and cities in Central Java Province from 2018 - 2022. This study uses the panel data regression method to analyze data from all regencies and cities in Central Java Province during 2018–2022. The research findings are expected to provide insights into how the transfer funds, namely the General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund, affect local tax effort, as well as to offer policy recommendations for enhancing local fiscal autonomy by improving the effectiveness of local tax collection. This study is expected to contribute to understanding the dynamics of local finance and provide a basis for formulating more effective policies to enhance local fiscal autonomy. After conducting regression analysis, the research results conclude that general allocation funds have a positive but not significant effect. Meanwhile, revenue sharing funds have a positive and significant effect, and special allocation funds also have a positive and significant effect on the tax efforts of 35 regencies and cities in Central Java from 2018 to 2022. Keywords: General Allocation Fund, Special Allocation Fund, Shared Revenue Fund, Tax Effort, Fiscal Decentralization
The Role Of Compensation In Retaining Employees: A Study Of Mediation Through Job Satisfaction In Generation Z In MSMEs
The aim of this research is to analyze the effect of compensation on employee retention and turnover intention with job satisfaction as a mediating variable. This research uses a quantitative approach method. The population in this study were generation Z employees at FnB MSMEs in Purwokerto using a saturated sampling method. The number of respondents used in this research was 74 employees with data collection tools using a questionnaire distributed via Google Form. The data collection technique uses a 1-5 Likert scale. The data analysis method in this research uses SEM-PLS. The research results prove that there is a positive influence of Compensation on Employee Retention, there is a negative influence of Compensation on Turnover Intention, there is a positive influence of Compensation on Job Satisfaction, there is a positive influence of Compensation on Employee Retention through Job Satisfaction, and there is a negative influence of Compensation on Turnover Intention through Job Satisfaction for Generation Z employees at FnB MSMEs in the Purwokerto Area. Keywords: Compensation, Job Satisfaction, Employee Retention, Turnover Intention, Generation Z Employees at FnB MSMEs in Purwokerto
The Influence Of Financial Risk And Capital Adequacy On Financial Performance
This research aims to examine the influence of liquidity risk, operational risk, market risk and capital adequacy on financial performance. The independent variables used in this research are liquidity risk, operational risk, market risk and capital adequacy. The dependent variable is financial performance and the moderating variable is credit risk. The population in this research is people's credit banks in the former Banyumas Residency area which are registered with the OJK until 2023. The sampling technique used was purposive sampling with a total sample of 19 banks. Data analysis carried out included panel data regression analysis, classical assumption test, moderated regression analysis, coefficient of determination, t test, and f test. The research results show that liquidity risk and capital adequacy have no effect on financial performance, operational risk has a negative effect on financial performance, and market risk has a positive effect on financial performance. Credit risk as a moderating variable can moderate the influence of liquidity risk, market risk and adequacy on financial performance, but cannot moderate the influence of operational risk on financial performance. Keywords: Financial Risk, Financial Performance.
Is SMMS Important To Enhance MSME Marketing Performance In Banyumas?
This study aims to analyze the effect of social media marketing strategies on marketing performance by analyzing the mediating role of branding variables in MSMEs at the Berkah Rindang Kinasih Cooperative. This research is a type of survey research with a quantitative approach by distributing questionnaires via Google Forms to MSME owners. The sample used in the study was 109 respondents determined based on the probability sampling method, and the analytical tool used was SEM with SmartPLS software. Based on the research results, conclusions were obtained, namely: (1) Social media marketing strategy has a positive effect on marketing performance; (2) Social media marketing strategy has a positive effect on branding; (3) Branding has a positive effect on marketing performance; (4) Branding mediates the relationship between social media marketing strategy and marketing performance. Keywords: Social Media Marketing Strategy, Marketing Performance, Branding, MSMEs.
Analysis Of The Factors Influencing Village Independence In Banyumas Regency
Village independence is crucial for fostering democratic governance at the local level, developing infrastructure, and strengthening the local economy. Financial factors play a significant role in determining the level of independence in a village. This study focused on villages in Banyumas Regency and aimed to analyze the factors influencing village independence, specifically examining the impacts of Village Original Income, Allocation of Village Funds, and Distribution of Local Tax and Local Levies. The methodology employed in this study is a quantitative approach, which involves testing hypothesis by examining the relationships between variables. Purposive sampling was used to select the sample from Villages in Banyumas Regency from 2021 to 2023. The data was analyzed using Regression Analysis, which leverages sophisticated analytical techniques facilitated by Eviews 12. The findings of this study indicate that Village Original Income has a positive influence on village independence, whereas the Allocation of Village Funds and Distribution of Local Tax and Levies have negative impacts. These results suggest that there is a need to enhance transparency and accountability in the management of village resources and Village Original Income to reduce dependency on government transfer funds and increase the level of village independence in Banyumas Regency. Keywords: Village Independence, Allocation Of Village Funds, Village Original Income, Distribution Of Local Tax And Levies.
Impact Of Just-In-Time And Supply Chain Management On Storage Efficiency In Cosmetic Retail
This research examines the impact of Supply Chain Management (SCM) and Just in Time (JIT) strategies on storage efficiency in GKP Store, a cosmetic retailer in Banyumas Regency, Indonesia. Adopting a constructivist paradigm and qualitative approach, the study explores how SCM and JIT enhance operational performance, reduce costs, and improve customer satisfaction. SCM is key for strategic inventory planning and resource allocation, minimizing waste and optimizing warehouse space. JIT focuses on demand-driven production or ordering, ensuring storage aligns with quality and freshness standards. The study uses purposive sampling, with primary data from Mr. Muhammad Hasan Ansori (Jaka) as the store supervisor, and two warehouse employees. Data collection methods include observation, interviews, and documentation. Data analysis employs descriptive methods and JIT formula to assess storage efficiency. This research provides insights into improving storage efficiency in cosmetic retail, aiding strategic decision-making in a competitive market. Keywords: Supply Chain Management, Just in Time, Storage Efficiency, Cosmetic Retail Store