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Anita Ade Rahma
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Governors
Published by Information Technology and Science
ISSN : -     EISSN : 29625505     DOI : https://doi.org/10.47709/governors.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Governors is interdisciplinary in its scope and encourages submissions from any discipline or any part of the world which addresses any element of the aims of the journal. The journal encompasses the full range of theoretical, methodological, and substantive debates in the area of corporate governance and corporate social responsibility. Contributions which address the link between different disciplines and/or implications for societal, organizational, or individual behavior are especially encouraged.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 2 No. 1 (2023): April 2023 issue" : 5 Documents clear
The Effect Of Understanding Of Local Government Accounting Systems And Human Resources Competence On The Performance Of Financial Managers With Welfare Benefits As A Moderation Variable Clessy Cristine Putri Manurung; Aloysius Harry Mukti
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.1959

Abstract

This study aims to determine the effect of understanding the local government accounting system and human resource competence on the performance of financial managers with welfare benefits as a moderating variable at BPKAD (Regional Financial and Asset Management Agency) in Bekasi City. This research is a quantitative study. Data analysis was carried out using the Partial Least Square-Structural EM model through SmartPLS 3.0 software. With a causal research approach Primary data collection was carried out by distributing questionnaires to all employees at BPKAD in Bekasi City. The analysis of this research explain that (1) Understanding of local government accounting systems does not affect the performance of financial managers; (2) Human resource competence has a positive effect on the performance of financial managers; (3) Welfare allowances do not moderate the influence of the relationship between the understanding of the local government accounting system and the performance of financial managers; (4) Welfare allowances do not moderate the effect on the relationship of human resource competence on the performance of financial managers.
The Effect of Managerial Ownership, Company Size, and Audit Committee on CSR Disclosure Alfina Agistiani; Farah Latifah Nurfauziah; Euis Latifah
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.1979

Abstract

Corporate social responsibility is the responsibility to assess how much concern for the environment, the company must seriously and openly pay attention to the disclosure of social responsibility. This study aims to determine whether Managerial Ownership, Company Size and Audit Committee partially or simultaneously influence the Disclosure of Corporate Social Responsibility (CSR) in Food and Beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The data used in this study is secondary data and sample selection using purposive sampling. Based on the results of purposive sampling from 30 companies, 17 Food and Beverage companies met the sample criteria. The analytical method used is descriptive analysis, multiple linear analysis, and hypothesis testing. The results showed that managerial ownership had no partial effect on CSR disclosure based on the results of the t test, which had a coefficient value of 0.143 and a significant value of 0.132 >0.05. Company size had a negative effect on CSR disclosure with a coefficient value of -1.241 and a significant value of 0.000. 0.05.
The Effect Of Thin Capitalization, Capital Intensity On Tax Avoidance With Institutional Ownership Moderating Variable Dewi Kurniawati; Aloysius Harry Mukti
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.2021

Abstract

The Effect of Thin Capitalization, Capital Intensity on Tax Avoidance with Institutional Ownership Variables (Empirical Study on Property, Real Estate, and Infrastructure Companies listed on the Indonesia Stock Exchange in 2018-2020). This study aims to examine the effect of thin capitalization, capital intensity on tax avoidance with institutional ownership variables. The population in this study are all property, real estate, and infrastructure sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used is the Non-Probability Sampling method and obtained as many as 117 data samples. The analytical method used is Multiple Linear Regression. The results show that Thin Capitalization has a positive effect on tax avoidance, Capital Intensity has a positive effect on tax avoidance.
The Analysis of Village Fund Management in Juuh Village, Tebing Tinggi District, Balangan Regency Rakhmi Ridhawati; Winda Agusntina Putri; Netty Nurhayati Nurhayati; Mellani Yuliastina
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.2180

Abstract

This study aims to analyze on how the Management of Village Fund in Juuh Village, Tebing Tinggi Subdistrict, Balangan Regency in 2019 according to Permendagri No. 20 of 2018. Village Funds are one of the government accountability to increase the development in rural area. The source of Village Fund is from State Budget Revenue and Expenditures which allocated for Transferred village through Budget Income and District Area Spending and used for maintaining governance finance, development on executin, community construction, and society empowerment. This study was held in Juuh Village, Tebing Tinggi Subdistrict, Balangan Regency. This study uses qualitative method with techniques for data collection as interview, observation, and documentation. Informants on this research consist of the Head of Juuh Village and its apparatus with the total of seven people. The results study shows that there are corresponding with Permendagri No. 8 of 2018 concerning Management Village Finance at implementation and administration level. Meanwhile at planning, reporting, and accountability level there is no corresponding with Permendagri No. 20 of 2018 concerning Village Financial Management.
The Social Impact of The Existence of A Palm Oil Company: The Social Impact of The Existence of A Palm Oil Company Muhammad Yasin; Kasyful Anwar; Atma Hayat; Rahma Yuliani
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.2268

Abstract

This research aims to find out the impact and the level of community social welfare and to determine the relationship between the impact of oil palm land on the community welfare in Kapuas District, Kapuas Regency, Central Kalimantan Province. This research employed qualitative descriptive analysis. The data were analyzed using data triangulation techniques. The findings of this study indicated that, based on observations and interviews conducted with 30 respondents from the community of Anjir Kalampan Village, West Kapuas District, Kapuas Regency, Central Kalimantan, and with the support of other sources, it is known that the establishment of PT. Kapuas Sawit Sejahtera has had a socio-economic impact on the surrounding community. The Socio-Economic Condition is a condition that reflects the economic position of society in its social structure, with an impact that can be structured or unstructured. However, the impact is minor because there is no direct contribution or influence on the village's existing infrastructure/facilities, such as repairing roads, schools, and health centers. This is due to the company's ongoing conflicts and inability to operate normally, as a result of which the company has always suffered losses.

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