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Rere Paulina Bibiana
Universitas Katolik Widya Mandira
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Journal : Jurnal Ilmiah Universitas Batanghari Jambi

 1 
Pengaruh Partisipasi Anggaran dan Buddget Emphasis Terhadap Budgetary Slack melalui Asimeteri Informasi sebagai Variabel Mediasi pada Dinas Kearsipan dan Perpustakaan Kota Kupang Dewa Putu Sumardhika Putra; Henny A. Manafe; Rere Paulina Bibiana
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 1 (2024): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i1.4679

Abstract

This study aims to find out whether there is an effect of budget participation, budget emphasis on budgetary slack through information asymmetry as a mediator at the Kupang City Archives and Library Office. The contribution of this research is expected to contribute to science in the field of regional financial management in order to improve performance in the organization in order to improve service quality. This research is quantitative in nature with the population being all employees of the Kupang City Archives and Library Office and the entire population is sampled. The data collection technique used was a questionnaire with a research tool using Smart PLS 3. The results of the study are that there is a negative and significant influence of budget participation on budgetary slack, budget emphasis is not significant on budgetary slack, information asymmetry has a positive and significant effect on budgetary slack, information asymmetry has a positive effect on budgetary slack, budget participation has a significant effect on information asymmetry, budget emphasis has an insignificant effect on information asymmetry, information asymmetry is able to provide The effect of budget participation on budgetary slack and information asymmetry are unable to mediate the effect of budget emphasis on budgetary slack.
Pengaruh Kepatuhan Pada Regulasi, Pemanfaatan Teknologi Informasi, dan Komitmen Pimpinan Terhadap Pengelolaan Aset Tetap oleh Badan Pendapatan dan Aset Daerah Provinsi Nusa Tenggara Timur Crispim Pereira Leo Soro; Yolinda Yanti Sonbay; Rere Paulina Bibiana; M. E. Perseveranda; Jou Sewa Adrianus
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 2 (2024): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i2.5408

Abstract

The aim of this research is to determine the significant influence of compliance with regulations, simultaneous use of information technology, and leadership commitment to fixed asset management in the East Nusa Tenggara (NTT) Provincial Government. A quantitative approach was used in this research. Based on inferential analysis, fixed asset management is significantly influenced by leadership commitment, use of information technology, and compliance with regulations, at least in part. Meanwhile, simultaneously it shows that leadership commitment, use of information technology, and compliance with regulations have a positive and significant influence of 73.1% on fixed asset management. East Nusa Tenggara Province Regional Revenue and Assets Agency.
Analisis Du Pont System dalam Menilai Kinerja Keuangan pada PT Telkom Indonesia (Persero) Tbk, PT Indosat Tbk, PT Xl Axiata Tbk yang Terdaftar di Bursa Efek Indonesia Periode 2017–2021 Hilaria Rosdiana Keban; Stanis Man; Paskalis Seran; Henny A. Manafe; Rere Paulina Bibiana
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 2 (2024): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i2.4945

Abstract

The purpose of this research is to analyze the assessment of the level of financial performance at PT Telkom Indonesia (Persero) Tbk, using the Du Pont System analysis method for the 2017–2021 period, to analyze the assessment of the level of financial performance at PT Indosat Tbk, using the Du Pont System analysis method for the 2017 period –2021, and to analyze the assessment of the level of financial performance at PT XL Axiata Tbk, using the Du Pont System analysis method for the 2017–2021 period. The type of data used in this research is quantitative data. The research results show that the financial performance of telecommunications companies listed on the Indonesia Stock Exchange as measured by Du Pont System analysis during the research period was still in poor condition. This was caused by sales and profits after tax decreasing. Likewise, total assets turnover decreased, this was caused by a decrease in sales value and total asset value. Return on investment belonging to telecommunications companies listed on the Indonesia Stock Exchange during the 2017-2021 period experienced a decline. This was caused by a decrease in the value of net profit margin and total assets turnover in that period.
Co-Authors Adiutrix Maria Irayanti Seran Adrianus Kitmoen Adzedora M. Lopes Da Cruz Alfonsus Rodriques Suninono Alfred Yohanis Lay Alfry Aristo Jansen Sinlae Anderias Vitalis Laer Anggraeny Paridy Antonius Y. W Timuneno Arifin Arifin Beatrix Yunarti Manehat Charles Davidson Juniardy Hadu Christina Loe Mau Crispim P. Leo Soro Crispim Pereira Leo Soro Dewa Putu Sumardhika Putra Dominikus Minggu Mere Enike Tje Yustin Dima Ermelinda Fatima Mau Ferdinandus Marin Boli Grace Rianti Latuheru Henny Angri Manafe Hilaria Rosdiana Keban Indra Pramanasari Jou Sewa Adrianus Krisantus Risaldo Waso Leopold Melkiano Triangga Dawu M. E. Perseveranda Maria Aprilia Velangkani Ndun Maria Augustin Lopes Amaral Maria Goreti Malut Maria Imakulata Pongge Maria Odriana Veronica Mooi Maria Roswita Takene Maria Wahyuningsi Lama Tokan Mariano Firmansyah Marselina Ariany Pekambani Natalia Febryani Wea Oktaviana Petrano Lela Paskalis Seran Philipus Tule Pricilia Meysi Naben Rambu Kahi Dima Watupelit Selfiana Goetha Simon Sia Niha Stanis Man Stefanus Ara Gaya Thomas Ola Langoday Viany Cecilia Pah Yohanes Ryanald Klau Tahuk Yolinda Yanti Sonbay Yustina Alfira Nay