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INDONESIA
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Published by Gapenas Publisher
ISSN : 27979733     EISSN : 27770540     DOI : https://doi.org/10.53363/yud
Core Subject : Economy,
Economics, Econometrics & Finance
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside editorials, reviews, research articles and short communications on following topics: Finance Accounting Budget Investment decision Financing decision Dividend decision Working capital decision Strategy Inside Corporate strategy Strategic planning Communication Research & Development Management Risk Management Management functions Operations Management Management science International Business Management Organizational Behavior Portfolio Management
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 9 Documents
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Search results for , issue "Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside" : 9 Documents clear
PENGARUH TRANSPARANSI AKUNTABILITAS PARTISIPASI MASYARAKAT DAN KOMPETENSI APARAT DESA TERHADAP PENGELOLAAN DANA DESA Dennyca Hendriyanto Nugroho; Febra Robiyanto
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.66

Abstract

This study aims to examine the effect of transparency, accountability, community participation, and competence of village officials on village fund management in villages in Bae District, Kudus Regency. This type of research is quantitative research using descriptive methods. The sampling technique uses purposive sampling with the number of respondents as many as 10 people per village, so that the total respondents are 100 people. The data analysis method used is multiple linear regression analysis using the SPSS program version 25. Based on the results of the research conducted, it shows that transparency, accountability, community participation, and competence of village officials simultaneously have a significant effect on village fund management. Meanwhile, partially, transparency does not have a significant effect on village fund management. Accountability has a significant positive effect on village fund management. Community participation has a significant positive effect on village fund management, and the competence of village officials has a significant positive effect on village fund management
PENGARUH PANDEMI GLOBAL COVID-19 TERHADAP HUBUNGAN ANTARA STRUKTUR KEPEMILIKAN PERUSAHAAN DENGAN POTENSI TERJADINYA FINANCIAL DISTRESS Destika Maulia; Anies Lastiati
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.67

Abstract

This research is to examine the effect of institutional ownership, foreign ownership and government ownership on financial distress. This study also examines whether the global covid-19 pandemic can change the effect of the relationship between institutional ownership, foreign ownership and government ownership on financial distress. This study uses a sample of infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The results show that institutional ownership, foreign ownership has a significant effect on financial distress which is proxied by the Altman Z-Score, while government ownership has no effect on financial distress. Meanwhile, the test results show that the effect of institutional ownership on the potential for financial distress weakened during the Covid pandemic. Meanwhile, the role of foreign owners is not different whether during a pandemic or not
PETA KEMAMPUAN PENERIMAAN PAJAK NEGARA DI PROVINSI MALUKU Maxmilian E. Mauwa; Elisabeth Riupassa
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.68

Abstract

Tax plays a very important role in a state's life, especially in development because it is the largest state revenue source. State taxes collected by the Central Government are used to finance state expenditures. The plan and realization of state tax revenue in Maluku Province during 2018 - 2022 shows that almost all state tax revenue realization cannot achieve what was planned every year except 2022 that reaches the state tax revenue target. This study aimed to provide an overview of the State Tax Revenue map in Maluku Province. Quantitative data obtained were in the form of State Tax Revenue Realization Plans in Maluku Province during 2018-2022 and were obtained from the Central Bureau of Statistics for Maluku Province. The data were then analysed using Klassen Typology analysis. The study results show that income tax, Value-Added tax (VAT), and Sales Tax on Luxury Goods (STLGs) are in the leading (prime) sector, a sector with high growth and with the most dominant contribution to state tax revenues. Property taxes as well as Land and Building Rights Acquisition Fees are in developing sector, a sector that is experiencing an increase, which is indicated by high growth but still potentially low. The underdeveloped sector, namely other taxes, is a type of state tax with slow growth and a small contribution to low state tax revenues
PENGARUH PROMOSI, KUALITAS LAYANAN, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN TIKET BIOSKOP CGV DI DKI JAKARTA Niken Diah Fitriana; Nobelson Nobelson; Iwan Kresna Setiadi; Yudi Nur Supriadi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.69

Abstract

Cinema is a place that is used as a means of entertainment for some individuals after facing the busy daily activities that are carried out. They think that watching movies in cinemas can relieve stress, is a place for relaxation, and can also be enjoyed by all ages which makes it a suitable place for family entertainment. Currently, there are several phenomena that influence the decision to purchase CGV cinema tickets so the formulation of the problem is obtained regarding whether promotion, service quality, and price can influence purchasing decisions. This research was conducted with the aim of proving whether promotion, service quality, and price influence purchasing decisions. The target population in this study were all consumers from CGV cinemas in DKI Jakarta with a sample of 100 respondents using a non- probability sampling technique and a purposive sampling method. This research uses quantitative methods. The tool used is Partial Least Square (PLS) with Smart PLS 3.0 software. The results of this study indicate that the promotion, service quality, and price variables have a significant positive influence on the decision to purchase CGV cinema tickets in DKI Jakarta. Based on the t-statistic test, the variables studied have the same effect, but the promotion variable has a greater influence in measuring purchasing decisions by 35.5%.
ANALISIS KINERJA PERUSAHAAN STARTUP DIPENGARUHI LINGKUNGAN KERJA DAN KOMPENSASI YANG DIMEDIASI BEBAN KERJA KARYAWAN Iwan Kresna Setiadi; Rafif Zuhairrahman; Yudi Nur Supriadi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.70

Abstract

The purpose of this study is to determine the role of workload mediation on performance influenced by the work environment and compensation  of start-up  companies with workload as a mediating variable carried out on Startup Logistics employees. The respondents in this study were 155 employees  of DKI Jakarta Logistics Startup. Banten, and Bogor.by using sampling techniques that make all members of the population as samples. The analysis technique used is the path analysis method and data processing is carried out through SmartPLS 4.0. The results of testing this study show that  the work environment has no effect and is not significant on the performance of the Startup company, (2) compensation has an effect and is significant on the performance of the Startup company, the workload-mediated work environment has an effect and is significant on the performance of  the Startup company , workload-mediated compensation has an  effect and is significant on the performance of the Startup company, the work environment has no effect and is not significant on the performance of the Startup company. This research is very useful for companies to consider that in order for employee performance to increase, a balanced workload mediation role is needed, as well as a good work environment and fair compensation and employee welfare
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, LEVERAGE DAN AKTIVITAS TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI Sumilir Sumilir; Mohamad Katami Aji Saputra; Yudi Nur Supriadi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.71

Abstract

This study aims to determine the effect of Corporate Social Responsibility proxied with CSR funds, Profitability proxied with Return On Asset (ROA), Leverage proxied by Debt to equity Ratio (DER) and Activity proxied by Inventory Turnover (ITO) toward Firm Value proxied by Price to Book Value (PBV). Population in this study are energy companies listed on Indonesia Stock Exchange (IDX) 2017-2021. The technique of determination of the sample using the method of purposive sampling and obtained 37 sector energy companies with a research period of five years. Hypothesis testing in this research using Data Panel Regression Analysis with E-Views 12.0 program and significance level of 5%. The result of the research shows that (1) corporate social responsibility (CSR funds) no significant effect on firm value (PBV), (2) profitability (ROA) has a significant positive effect on firm value (PBV), (3) Leverage (DER) has significant positive effect on firm value (PBV), (4) activity (ITO) no significant effect on firm value (PBV),
PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI Windi Lestari; Suwandi Suwandi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.72

Abstract

This research aims to analyze the influence of institutional ownership, leverage, and financial distress retirement to the accounting conservatism. The population of the research is the manufacturing companies in the basic industry and chemical sectors listed on IDX in the period of 2019 until 2021. The research sample consisted of 72 samples selected based on purposive sampling technique. This study uses quantitative methods with secondary data sources in the form of complete company annual reports. Data analysis technique in this study used linear regression analysis. The results showes that the variable leverage and financial distress has a significant effect on accounting conservatism. Meanwhile variables institutional ownership do not have a significant effect  on accounting conservatism
ANALISIS PENERAPAN e-KINERJA DAN SELF-EFFICACY TERHADAP KINERJA KARYAWAN PADA INDUSTRI KREATIF DI JAKARTA INTEGRITAS SEBAGAI MODERASI Yuliniar Yuliniar; Bimo Hadisaputro; Yudi Nur Supriadi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.73

Abstract

This research was conducted using testing through quantitative methods that aimed to determine the effect of the application of e-performance and self-efficacy   on employee performance conducted on Creative Industry Employees in Jakarta. Respondents in this study were 150 employees, with sampling using the slovin approach formula with an error rate of 5%. The analysis technique used is the path analysis method and data processing is carried out through SmartPLS 3.0. The results of testing this study are obtained (1) e-performance  has a positive and significant effect on performance, (2) Self-efficacy has a positive and significant effect on performance
PENGARUH CASA, CAR, LDR DAN BOPO TERHADAP ROA PADA PERUSAHAAN PERBANKAN DENGAN PERFORMA TERBAIK MOBILE BANKING TAHUN 2018 – 2021 Sari Putri Pertiwi; Evi Dora Sembiring
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.74

Abstract

Corona Virus Disease 19 (Covid-19), has caused a lot of harm to various sectors, especially the banking financial sector, therefore banks must carry out risk mitigation carefully, and use creative strategies to deal with the current uncertain conditions, including the use of Digital Banking. To find out the impact of the corona, there are benchmarks before and after the pandemic period from the achievement of banking financial performance. This performance can be measured through Profitability, which is a reference for assessing a company's ability to earn profits according to a specified period. Profitability is assessed through Return On Assets (ROA). Factors that cause changes in bank profitability can be seen from internal factors, namely CASA (Current Account Saving Account), CAR (Capital Adequacy Ratio), BOPO (Operating Efficiency Ratio), LDR (Loan to Deposit Ratio). The research object is the 10 Top Digital Banking Commercial Banks with the 2018-2021 financial report period. Processing and analysis of data using SPSS application version 25.00 with multiple linear regression models. Based on the results of hypothesis testing, it was found that CASA, LDR, BOPO had an effect on ROA and CAR had no effect on ROA

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