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All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Irfan
Universitas Batam
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education

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THE INFLUENCE OF HUMAN RESOURCES QUALITY, BUDGET PLANNING AND ORGANIZATIONAL COMMITMENT ON BUDGET ABSORPTION WITH THE USE OF INFORMATION TECHNOLOGY AS A MODERATING VARIABLE IN LOCAL EQUIPMENT ORGANIZATIONS IN KARIMUN DISTRICT Supriyono; Bambang Satriawan; Irfan; Muammar Khaddafi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology Vol. 2 No. 1 (2022): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i1.136

Abstract

In the era of regional autonomy, an interesting phenomenon has occurred, namely the minimal absorption of the Regional Revenue and Expenditure Budget in most parts of Indonesia, both at the provincial, district and city levels. The lack of absorption of the budget arises amid demands for more transparent and accountable management and accountability of state and regional finances in the framework of good governance and demands for effectiveness and efficiency. This phenomenon also occurs in the Karimun Regency Government where there are delays in budget absorption in quarter I to quarter III which in turn results in low realization or absorption of the budget at the end of the year, therefore the authors are interested in conducting research on the author's thesis entitled Effects of Human Resource Quality . , Budget Planning and Organizational Commitment to Budget Absorption by Using Information Technology as a Moderation Variable in Regional Apparatus Organizations in Karimun Regency.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE PRINCIPLES, INTERNAL CONTROL SYSTEMS, AND ORGANIZATIONAL COMMITMENT ON UPT PERFORMANCE WITH HUMAN RESOURCES COMPETENCE AS A MODERATING VARIABLE IN IMPLEMENTING UNITS TECHNICAL DIRECTOR GENERAL OF RESOURCES AND Nurapnita Rozalia Inda; Chablullah Wibisono; Irfan; Robin; Muamar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 1 (2023): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i1.658

Abstract

UPT performance is work performance achieved by UPT in realizing the activity or program targets that have been set at the beginning effectively and efficiently. This study aims to determine the effect of good corporate governance, internal control systems, organizational commitment on UPT performance with human resource competence as a moderating variable in Technical Implementation Units of the Directorate General of Resources and Equipment of Post and Information Technology throughout Indonesia. The population in this study were 35 UPT Directorate General of Resources and Equipment of Post and Information Technology throughout Indonesia. A sample of 140 respondents who are activity managers in each UPT. Sources of data used are primary data and data collection techniques through questionnaires. Data were analyzed using Partial Least Square (PLS). The results of the study show that good corporate governance, internal control systems, organizational commitment, and human resource competence have a significant positive effect on UPT performance. Human resource competence is only able to moderate the effect of organizational commitment on UPT performance, but is unable to moderate the effect of good corporate governance and internal control systems on UPT performance.
THE EFFECT OF PROFITABILITY, LEVERAGE AND PUBLIC SHARE OWNERSHIP ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE WITH THE BOARD OF COMMISSIONERS AS A MODERATING VARIABLE IN MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2019–2021 Novia Riani; Fachrudin; Bambang Satriawan; Chablullah Wibisono; Irfan
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology Vol. 2 No. 3 (2023): FEBRUARY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i3.141

Abstract

This study aims to analyze the effect of profitability, leverage and public share ownership on corporate social responsibility disclosure with the board of commissioners as moderating variables in mining companies listed on the IDX in 2019-2021. The population in this study amounted to 31 mining companies. The sample selection method used purposive sampling technique. The type of data used is secondary data with data analysis techniques used, namely panel data regression analysis with multiple linear regression tests using Eviews software. The results show that Profitability has a positive and significant effect on Corporate Social Responsibility Disclosure, Leverage has a negative and significant effect on Corporate Social Responsibility Disclosure,
Co-Authors Bambang Satriawan Chablullah Wibisono Fachrudin Muamar Khaddafi Muammar Khaddafi Novia Riani Nurapnita Rozalia Inda Robin Supriyono