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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah
Ready Wicaksono
Sekolah Tinggi Ilmu Ekonomi Balikpapan
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Faktor-faktor yang mempengaruhi efisiensi investasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia Maulana Rizki Saputra; Ready Wicaksono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.096 KB) | DOI: 10.32670/fairvalue.v5i2.2102

Abstract

Investment efficiency is the optimal level of investment, the investment is profitable for the company. This study aims to determine the effect of financial statement quality, debt maturity, and accounting conservatism on investment efficiency. The research method applied in this study is a quantitative method. In this study, the sampling technique used purposive sampling as many as 14 mining sector companies listed on the Indonesia Stock Exchange during 2017-2020. The test method used in this research is multiple linear regression analysis. The results of the t-test showed that the quality of financial statements, debt maturity and accounting conservatism had a positive and significant effect on investment efficiency. The results of the F test show that the quality of financial statements, debt maturity and accounting conservatism have a significant effect on investment efficiency.
Tobacco Policy: Prioritize State Revenue or Public Health Nuphanudin Nuphanudin; Zakaria Zakaria; Muhammad Hermansyah; Ready Wicaksono; Fakhry Amin
Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Vol 5, No 1 (2023): Birokrasi dan Pemerintahah di Daerah 10
Publisher : Jurusan Administrasi Publik FISIP UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jbpd.v5i1.23967

Abstract

The Indonesian government has tried to make tobacco policy fair on many fronts. This is because even though the excise tax on tobacco provides a fairly high amount of revenue for the state, at the same time, the existence of tobacco has a negative health impact on the community. This research seeks to see how tobacco policy implementation affects state revenues and public health. The method used in this study is a descriptive qualitative approach. The data used in this research comes from various research results and previous studies regarding tobacco policy in Indonesia. The results of this study then found that tobacco control policies in Indonesia always experience development every year. This is because the government needs to devise a strategy that can be fair to all parties in the short and medium term. As for the long term, the government needs to find alternative solutions to tobacco excise revenue. This is because the tobacco policy's ultimate goal is to provide welfare for the people of Indonesia
Co-Authors Fakhry Amin Maulana Rizki Saputra Muhammad Hermansyah Nuphanudin Nuphanudin Zakaria Zakaria