ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship)

Revealing the Effectiveness of Government Intern Control Systems in Cash Management for Fraud Prevention

2023-06-07T15:33:54+08:00

This study aims to reveal the potential for fraud in the Internal Control System for cash receipts and disbursements conducted by BPS Regency X. The research method used is descriptive research method with a qualitative approach. The informants in this study consisted of three people, namely the head of the general subdivision who doubled as the official signing the payment order, the commitment making officier, and the expenditure treasurer of BPS Regency X. The results of this study indicate that BPS Regency X is good at managing its cash, judging from implementation of the Government Internal Control System which is in accordance with the provisions of Government Regulation of the Republic of Indonesia Number 60 of 2008 which identifies that there is no potential for fraud related to receipts and disbursements cash at BPS Regency X

Analisis Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderasi

2023-07-18T09:07:08+08:00

This study aims to analyze the effect of Profitability, Liquidity, Company Size and Dividend Policy on Firm Value with Capital Structure as a moderating variable in property and real estate sector companies listed on the IDX for the 2017-2021 period. The type of research used is associative research with a quantitative approach. The population in this study are all property and real estate sector companies listed on the Indonesia Stock Exchange totaling 83 companies. Sampling in this study using the method purposive sampling with certain criteria, namely as many as 8 companies. The analytical tools used are descriptive statistical tests, classic assumption tests, hypothesis testing and Moderated Regression Analysis (MRA). The results of this study indicate that Profitability (ROA) and Dividend Policy (DPR) have a not significant positive effect on Firm Value (PBV), Liquidity (CR) have an insignificant negative effect on Firm Value and Firm Size (SIZE) have a significant negative effect on firm value. Capital Structure (DER) is not able to moderate the effect of Profitability, Liquidity and Firm Size on Firm Value. However, it is able to moderate the effect of dividend policy on firm value

Analisis Perbandingan Kinerja Keuangan Bank Umum Konvensional Dengan Bank Umum Syariah di Indonesia Menggunakan Metode RGEC Periode 2018-2022

2023-07-25T08:46:40+08:00

This research aims to determine the differences in financial performance between Conventional Commercial Banks and Sharia Commercial Banks for the 2018-2022 period using the RGEC method which consists of Risk profile, Good corporate governance, Earnings and Capital. Risk Profile is proxied using the Non Performing Loans (NPL) ratio and Loan to Deposit Ratio (LDR) for BUK and Non Performing Financing (NPF) and Financial to Deposit Ratio (FDR) for BUS, GCG is proxied using the GCG self assessment composite value, Earnings are proxied using Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM) for BUK and Net Operating Margin (NOM) for BUS and BOPO, and Capital is proxied using the Capital Adequacy Ratio (CAR). The sample used in this research consisted of 10 Conventional Commercial Banks and 7 Sharia Commercial Banks. Samples were taken using a purposive sampling method based on predetermined criteria. The data analysis techniques used in this research are descriptive statistics, normality test, and Independent Sample t-Test. The results of the research show that there are significant differences between Conventional Commercial Banks and Sharia Commercial Banks in the financial performance ratios of NPL/NPF, ROA, ROE, NIM and BOPO. Meanwhile, in terms of LDR/FDR, GCG and CAR financial performance ratios, there are no significant differences between Conventional Commercial Banks and Sharia Commercial Banks.

The Effect of Growth Opportunity And Good Corporate Governance of Accounting Prudence in State-Owned Companies

2023-07-27T20:30:03+08:00

This study aims to determine the effect of Growth Opportunity, Independent Commissioners and Audit Committee on Accounting Prudence in State-Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The data used in this research is secondary data. The sample consists of 27 state-owned companies. The sampling technique in this study used purposive sampling. The analytical tool used to test the hypothesis in this study is multiple linear regression analysis with the help of the SSPS version 26 program. The results of the model feasibility test show that the Growth Opportunity, Independent Commissioner and Audit Committee variables together have no effect on Accounting Prudence. The results of this study contain implications that the results of this study can be a consideration for companies in applying the principles of Prudence Accounting in order to prevent information asymmetry between agents and principals and avoid opportunistic behavior of managers. The results of this study can also be taken into consideration in determining agency costs.

The Influence of Bank Health Level Using RGEC on Financial Distress of Banks in Indonesia

2023-07-27T20:30:06+08:00

This study aims to analyze the effect of the soundness level of RGEC-based banks on financial distress banks listed on the IDX in 2018-2021. The number of samples used were 43 banking companies, with the saturated sample method. This research is a causal associative research with a quantitative approach and using logistic regression analysis techniques. Risk profile is measured by NPL/NPF and LDR/FDR, GCG variable is measured by self-assessment GCG, variable earning measured by ROA, NIM, and BOPO, as well as variables capital measure with CAR. The results showed that NPL, ROA, NIM, and BOPO had no effect on financial distress, while LDR, GCG, and CAR have an effect on financial distress banking company. This research contains implications so that in the future the parties related to the condition financial distress pay more attention to the ratios that affect financial distress and maintain the ratio to remain in good condition.

Netnography of The Linkages Between Celebrity Worship and Impulsive Buying on a Treasure Album Product

2023-07-30T08:29:56+08:00

The Korean Wave has become a prevailing trend around the world in recent years. Many people has begun to recognize South Korean culture through movies, drama series, and music. South Korea has its own music genre called Korean Pop as known as K-Pop. One of the most popular K-Pop groups in Indonesia is Treasure. The purpose of this research is to discover and explore the linkages between celebrity worship and impulsive buying of Treasure album products by fans. Using a descriptive qualitative method with a netnographic approach. Therefore, this study observed the behavior, discussion, and interaction of Treasure fans on Twitter. Especially on @ygent_official and @treasuremenfess accounts. The results of this study found that celebrity worship and impulsive buying are closely related, as enthusiastic fans welcome their idol groups who release new albums after a long hiatus. Fans who did impulsive buying are mostly fans who pre-order spontaneously without planning.

Pengaruh Penempatan Kerja, Pelatihan Kerja, Dan Lingkungan Kerja Non Fisik Terhadap Kepuasan Kerja Pegawai Pada Kantor Camat Masbagik

2023-08-28T14:12:58+08:00

This research aims to analyze the influence of job placement, job training, and non-physical work environment on employee job satisfaction at the Masbagik sub-district office. The type of research used is causal associative research. The data analysis technique used was Multiple Linear Regression using IBM SPSS version 26. The respondents in this study were all 43 employees of the Masbagik Subdistrict Office. The results of the analysis show that: (1) Job Placement has a positive and significant effect on Job Satisfaction of Masbagik Subdistrict Office Employees (2) Job Training has a positive and significant effect on Job Satisfaction of Masbagik Subdistrict Office Employees (3) Non-Physical Work Environment has a positive and insignificant effect on Job Satisfaction of Masbagik Subdistrict Office Employees

Pengaruh Motivasi Kerja, Lingkungan Kerja dan Kepuasan Kerja Terhadap Kinerja Pegawai Pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kota Mataram

2023-08-31T09:01:17+08:00

This research is entitled the influence of work motivation, work environment and job satisfaction on the performance of Mataram City BKPSDM office employees. Aims to determine the influence of work motivation, work environment and job satisfaction on employee performance. The type of research used is causal associative research with a quantitative approach. The data collection method used is the census method. The population and respondents in the research were 41 employees of the Mataram City BKPSDM office. The analytical tool used is Multiple Linear Regression using SPSS version 29. The results of the analysis show that: (1) work motivation has a positive and significant effect on employee performance (2) the work environment has a positive and significant effect on employee performance and (3) job satisfaction has an effect positive and not significant on employee performance.

Pengaruh Flash Sale dan Tagline “Gratis Ongkir” Shopee Terhadap Keputusan Pembelian Implusif Secara Online

2023-08-31T10:51:54+08:00

This research was conducted to test the influence of Flash Sale and Tagline “Shopee Free Shipping on online Implusif purchase decisions. The population in this study was all Mataram Univesity students who used the Shopee application. The number of samples used in this study was 100 people using the survey method. The data collection techniques used are observation, questionnaires and online survey by distributing questionnaires through google forms. The data analysis tool used is the Hypotesis Test, which is a t test and f test using the SPSS 25 for windows program. The results of the analysis of the t test show that there is positive influence and significance. Flash Sale (X1) of the Implusive purchase decision (Y) with calculated value>ttable (4,765>1,984) and a significance level of 0,000<0,050. And the positive influence and significance of the Tagline “Free Shipping”(X2) on the decision of Implusive purchase (Y) with calculated value>ttable (6,231>1,984) and a significance level of 0,000<0,050

Determinan Yang Mempengaruhi Penyaluran Pembiayaan Gadai (Rahn) Pada PT. Pegadaian Syariah Indonesia Periode 2017-2021

2023-09-13T10:48:31+08:00

This study aims to analyze the influence of determinants that influence the distribution of pawn financing (Rahn) at PT. Indonesian Sharia Pawnshop for the 2017-2021 Period. The data used is quarterly data for each variable. The method used in this research is the multiple linear regression method using the Ordinary Least Square (OLS) analysis tool through the Eviews 9 program. The research results obtained are a) From the t test, the results show that partially the variables Number of Customers and Gold Price have a significant influence towards the Distribution of Pawn Financing (Rahn). Meanwhile, the Inflation Rate variable does not have a significant influence on the Distribution of Pawn Financing (Rahn); b) From the results of the f test, it was found that simultaneously the variables Number of Customers, Inflation Level and Gold Prices had a significant influence on the Distribution of Pawn Financing (Rahn); c) From the Adjusted R2 test, the results show that the variables Number of Customers, Inflation Level and Gold Price have an influence of 95.1% on the Distribution of Pawn Financing (Rahn)