Dien Ajeng Fauziah
Department Of Accounting, Faculty Of Economics And Business, University Of Bhayangkara Surabaya

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CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, INVESTMENT EFFICIENCY, INNOVATION, AND FIRM VALUE Dien Ajeng Fauziah; Eko Ganis Sukoharsono; Erwin Saraswati
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i1.6259

Abstract

ABSTRACTThis research purpose is to analyze the effect of Corporate Social Responsibility Disclosure on the value of environmentally risky companies, as those in agricultural, primary industry and chemicals, mining, property, real estate, and building construction sectors, listed on the IDX from 2015 to 2018 through investment efficiency and innovation. The results of the PLS analysis indicate that such disclosure positively and insignificantly affects firm value through investment efficiency. Better exposure and efficiency tend to increase substantial value, although the improvement is insignificant in the underinvestment scenario. Furthermore, the disclosure positively and significantly enhances firm value through innovations with research and development activities.ABSTRAKPenelitian bertujuan untuk menguji dan menganalisis pengaruh CSRD terhadap nilai perusahaan melalui efisiensi investasi dan inovasi pada perusahaan berisiko dalam hal dampak lingkungan seperti sektor Agriculture, Basic Industry dan Chemicals, Mining, Property, Real Estate dan Building Construction terdaftar di BEI tahun 2015-2018. Penelitian ini menggunakan metode PLS sebagai analisis data. Hasil penelitian menunjukkan bahwa CSRD berpengaruh positif dan tidak signifikan terhadap nilai perusahaan melalui efisiensi investasi, artinya semakin baik CSRD dan efisiensi investasi maka cenderung dapat meningkatkan nilai perusahaan, meskipun peningkatannya tidak signifikan pada skenario underinvestment dan CSRD berpengaruh positif dan signifikan terhadap nilai perusahaan melalui inovasi dengan aktivitas RnD.
Analysis of Harvest Area, Productivity, and Fertilizer Prices on Farmer Exchange Rate of Rice Food Crop Sub-Sector in Bengkulu Province Septia Nur Cahyani; Bambang Agoes Hermanto; Dien Ajeng Fauziah
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i2.9059

Abstract

This study examines the relationship between harvest area, productivity, and fertilizer prices on the farmer exchange rate of the rice food crop sub-sector in Bengkulu Province. This research is an explanatory research study with secondary data consists of monthly data from 2018 to 2022, resulting in a total of 60 observations. A multiple linear regression analysis was conducted using the OLS analysis model with Eviews 9. The results of the study indicate that the harvest area has a negative and insignificant effect on the farmer's exchange rate. Furthermore, the productivity of rice yield has a negative and significant effect on the farmer's exchange rate. This suggests that the lower the agricultural productivity, the more significant the farmer exchange rate. With regard to fertilizer prices, the results indicate a positive and significant impact on the farmer exchange rate. This implies that an increase in fertilizer prices leads to a corresponding increase in the farmer exchange rate
Agricultural Gross Domestic Product and Farmer Exchange Rate on Income Distribution Inequality on the Island of Sumatra Rafiqa Yahdiyani; Bambang Agoes Hermanto; Dien Ajeng Fauziah
Formosa Journal of Applied Sciences Vol. 3 No. 5 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i5.9062

Abstract

This study examines the relationship between agricultural gross domestic product (GDP) and farmer exchange rate on income distribution inequality on the island of Sumatra. This research employs descriptive research methods with a quantitative approach, utilizing secondary data in the form of time series data from 2013 to 2022 (ten years) and cross-sectional data from ten provinces on the island of Sumatra obtained from the Central Statistics Agency (BPS). Descriptive statistical analysis and panel data regression were conducted using the Eviews 13 software. The findings of the research indicate that the agricultural sector GRDP variable exerts a significant negative effect on income distribution inequality, the Farmer Exchange Rate has no effect on income distribution inequality in the provinces of Sumatra Island between 2013 and 2022.
Increasing Sales Turnover by Implementing Service Quality and Customer Satisfaction Siti Rosyafah; Dien Ajeng Fauziah
International Journal of Business and Applied Economics Vol. 2 No. 6 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i6.7159

Abstract

In the company must strive to develop its business both in small and national businesses trying to survive and to develop in the future in the midst of the difficulty of the global economy, including government-owned companies, let alone the difficulty of competition between entrepreneurs in Indonesia. This study aims to determine the application of service quality and customer satisfaction in an effort to increase sales in Supermarkets. The object of this research was conducted at Sardo Supermarket Malang City with the method used was Qualitative Descriptive Method. The results of this study indicate that the quality of service and customer satisfaction at Sardo Supermarket shows that the quality of employees in serving customers is very good and customers feel very satisfied shopping at Sardo Supermarket. Although turnover every year experiences ups and downs Sardo Supermarket will not reduce the sense of service quality so that customers feel very satisfied to shop.
Experience, Independence, Professional Commitment of Auditors, and Audit Quality (Study at the Sidoarjo Regency Inspectorate) Arief Rahman; Dien Ajeng Fauziah
International Journal of Business and Applied Economics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i1.7821

Abstract

This research aims to investigate the impact of audit experience, auditor independence, and professional commitment on audit quality at the Sidoarjo Regency Inspectorate. The research methodology employed in this study is descriptive quantitative. The primary data for this research were collected through a questionnaire, and the sampling technique used was saturated sampling. The sample size for this study consisted of 34 auditors or respondents. Prior to analysis, the collected data underwent validity and reliability tests. Multiple linear regression analysis was employed to analyze the data. The hypothesis testing was conducted using SPSS. The findings of this study indicate that both auditor's work experience and professional commitment significantly influence audit quality, whereas auditor independence does not have a significant impact on audit quality.