This study aims to analyze the effect of Sustainability Report and Environmental, Social, Governance (ESG) disclosure on firm value in the banking sector listed on the Indonesia Stock Exchange during the 2019-2023 period. The method used is quantitative research with secondary data sourced from companies' annual and sustainability reports. The data were analyzed using multiple regression tests …
This report explores the workflow and procedures involved in the budgeting process at the Department of Trade, South Sumatra Province, which plays a vital role in regional financial management. The study was conducted through a two-month internship program, focusing on the stages of planning, preparation, implementation, and evaluation of the budget. The process adheres to the applicable regula…
This study investigates the influence of company size and capital structure on firm value with profitability as an intervening variable in the Property and Real Estate sector companies listed on the Indonesia Stock Exchange during the period 2016-2022. Using a sample of 20 companies, this research employs a quantitative method with path analysis using the Eviews program. The results indicate th…
In everyday life, people really need clean water that can be used for its use. Considering the important role of clean water in individual lives, the Palembang regional government formed the Tirta Musi drinking water organization which participates in clean water management and clean water circulation for the local area with the full aim of working on individual government assistance in the cit…
This research formulates the problem of how the application of the doctrine of piercing the corporate veil in the perspective of the responsibility of the board of directors.piercing the corporate veil in the perspective of the responsibility of the board of directors of a limited liability limited liability company, and how the perspective of efforts made so that there is no loss to the partie…
This study aims to analyze the influence of macroeconomic factors proxied by gross domestic product, inflation, interest rate, and exchange rate on stock returns of manufacturing companies in the Indonesia Stock Exchange. The research method used is a quantitative approach with secondary data obtained from the closing stock price reports in the Indonesia Stock Exchange and macroeconomic reports…
The provisions of the Labor Law do not specifically yet regulate about theretirement age limit for workers so that it does not provide protection for workers.This is the reason there are still the rights of Retirement Age Workers are notprotected yet. The purpose of the study was to analyze the legal protection forworkers entering retirement age to obtain severance pay rights and the legalconse…
This study aims to analyze the effect of leverage and Corporate Social Responsibility (CSR) disclosure on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The sample consisted of 47 mining companies that met the research criteria.The results indicate that leverage has a negative and significant effect on tax avoidance, meaning that th…
This study examines the influence of Corporate Social Responsibility (CSR) on the financial performance of companies listed consistently in the IDX30 index from 2019 to 2023. Financial performance is measured using Return on Assets (ROA) and Return on Equity (ROE). A quantitative approach is employed through linear regression analysis. The findings reveal that CSR does not have a significant ef…
This study aims to examine the effect of earnings management, good corporate governance (GCG), and tax planning on the disclosure of sustainability reports (SR) in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using purposive sampling, consisting of 20 companies with a total of 80 observations. The independent …
This final report discusses the cash management mechanism at Perumda Tirta Musi Palembang, including the voucher submission process, check making, recording expenses, inputting payments into the system, and compiling cash reports. The cash flow report is the focus because of the importance of cash in reflecting the company's liquidity and operational efficiency. This writing aims to determine t…
This final report discusses the application-based fixed asset recording and depreciation calculation system at Perumda Tirta Musi Palembang Company. The processes studied include recording fixed assets, calculating depreciation using the straight-line method, and using applications to support efficiency and accuracy of recording. The purpose of this paper is to determine the extent to which the…
This study aims to analyze the effect of carbon emission disclosure on firm value in energy sector companies across Asia during the period 2021–2023. The background of this research stems from the growing global concern over environmental issues, particularly carbon emissions, making carbon disclosure a crucial indicator of a company’s sustainability commitment. This study utilizes secondar…
Suatu proses perubahan bentuk hukum yang awalnya berbentuk Perseroan Terbatas menjadi perseroda tentunya harus dapat dijalankan sesuai dengan mekanisme yang ditentukan dalam peraturan perundang undangan agar legalistas proses tersebut tercapai namun hingga saat ini masih ada Perseroan Terbatas di propinsi Sumatera Selatan yang belum melakukan perubahan bentuk hukum menjadi perseroda, hal ini ka…
This research aims to analyze the effect of green accounting, carbon emission disclosure and profitabilitas on company value. The population used in this study are mining companies listed on the Indonesia Stock Exchange from 2020-2023. The number of samples was 68 samples determined based on the purposive sampling method. The data analysis techique used is multiple linear regression analysis wi…
This research aims to empirically test the influence of institutional ownership, independent commissioners, profitability and company size on Corporate Social Responsibility (CSR) disclosure in manufacturing companies in the basic industrial and chemical sectors listed on the BEI for the period 2020 - 2022. Based on the purposive sampling method, a sample was produced. a total of 35 companies w…
This research aims to analyze the factors that influence company value in food and beverage sub-sector companies in Indonesia. This research examines the influence of Dividend Payout Ratio (DPR), Return on Equity (ROE), and Company Size (SIZE) on Price to Book Value (PBV). By using secondary data obtained from financial reports of food and beverage sub-sector manufacturing companies listed on t…
An issue is an event that occurs both internally and externally. Issues can be something that can damage the image of an organization or company. Therefore, Public Relations of PT INKA Persero has management in analyzing and finding out news that is spread related to PT INKA Persero. The aim of this research is to determine the management of PT INKA Persero's public relations issues in the case…
A kind of information disclosure made by the company to its stakeholders is disclosure of corporate social responsibility (CSR). This study aims to analyze the effect of company size, profitability, board size of the board of commissioners and Sharia supervisory board in disclosure of CSR at Bank Umum Syariah (BUS) and Unit Usaha Syariah (UUS). In this study using 30 samples with a purposive sa…
Adapun penelitian ini dilatarbelakangi oleh indikasi integrasi vertikal yang dilakukan Badan Usaha Milik Negara dengan Anak Perusahan Badan Usaha Milik Negara. Tujuan dari penelitian ini ialah (1) Untuk mengetahui dan hubungan hukum antara induk dan anak perusahaan Badan Usaha Milik Negara Persero dapat menciptakan integrasi vertikal yang mengakibatkan persaingan usaha tidak sehat. (2) Untuk me…