ABSTRAK Penelitian ini bertujuan untuk menganalisis prosedur verifikasi invoice pihak ketiga pada Divisi Keuangan PT Pertamina Hulu Rokan Regional 1 Zona 4 serta kesesuaiannya dengan Standar Operasional Prosedur (SOP) dan pengendalian internal. Permasalahan yang dikaji meliputi ketidaksesuaian dokumen, keterlambatan verifikasi, dan risiko kesalahan pembayaran. Metode yang digunakan adalah kuali…
This study aims to analyze the influence of the Environmental, Social, and Governance (ESG) Score and financial performance, proxied by Return on Investment (ROI), Working Capital to Total Assets (WCTA), and Debt to Asset Ratio (DAR), on firm value, measured using Market Capitalization, Tobin's Q, and Price to Book Value (PBV), in non-financial companies in ASEAN countries. This study also incl…
This study aims to develop a measurement model for the implementation of Good Corporate Governance (GCG) in Regionally-Owned Enterprises (BUMD). Compared to the implementation of GCG in State-Owned Enterprises (SOEs) in Indonesia, the implementation of GCG in BUMDs is considered to be suboptimal. The rapid development of GCG implementation in SOEs has not been followed by regional government-ow…
This study aims to analyze the influence of investment opportunity set, intellectual capital, and cash holding on company value in food and beverage subsector companies in Indonesia, Malaysia, and Singapore. The study employs a quantitative research approach using secondary data. The research sample consists of 122 companies selected through purposive sampling. Data were analyzed using panel da…
This study aims to analyze and examine the effect of investment decisions, dividend policies, and financing decisions on company value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2024. The population in this study consisted of 228 manufacturing companies, with a sampling technique using purposive sampling, resulting in 38 sample companies wit…
This study aims to analyze the effect of Capital Structure (DER), Profitability (ROA), and Company Size on Company Value (PBV) in the energy industry sector listed on the Indonesia Stock Exchange from 2020 to 2024. The analysis technique used panel data analysis with the help of STATA 17 software and a sample of 47 companies in the energy industry sector. The results show that Profitability (RO…
Penelitian ini dilakukan untuk mengetahui cara penerapan prinsip-prinsip transparansi pada pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDES) di Desa Surulangun Kecamatan Rawas Ulu Kabupaten Musi Rawas Utara dan untuk mengidentifikasi faktor-faktor yang menjadi kendala dalam penerapan prinsip- prinsipnya. Pengambilan data pada penelitian ini dilakukan dengan dianalisis dengan kondensasi …
This study aims to examine the effect of Good Corporate Governance (GCG) mechanisms, Environmental Social and Governance Disclosure (ESGD), and Retention Ratio on the value of companies listed in the LQ45 index of the Indonesia Stock Exchange (IDX) for the period 2018-2022. The sample consists of 19 companies with a total of 95 observations, selected using purposive sampling. Data analysis was …
This study aims to determine the effect of financial technology (fintech), particularly P2P Lending and QRIS services, on the income of Micro, Small, and Medium Enterprises (MSMEs) in Tugumulyo District. A quantitative approach was used with primary data obtained from 70 MSME respondents through questionnaires. Data analysis was conducted using multiple linear regression analysis, including val…
This study aims to analyze the effect of financial performance and dividend policy on stock returns of health sector companies listed on the Indonesia Stock Exchange for the period 2020–2024. The financial performance variables used in this study include Return on Equity (ROE), Debt to Equity Ratio (DER), Current Ratio (CR), and Total Asset Turnover (TATO), while the dividend policy is measur…
Perkembangan pesat Digital Financial Services (DFS) telah merevolusi industri perbankan di Asia, membawa peluang efisiensi sekaligus tantangan terhadap stabilitas likuiditas. Penelitian ini bertujuan untuk menganalisis pengaruh adopsi DFS terhadap likuiditas perbankan di kawasan Asia serta menguji peran moderasi ukuran bank (size) dalam hubungan tersebut. Menggunakan data panel seimbang (balanc…
This research aims to examine the influence of Quick Ratio, Debt To Asset, Net Profit Margin and Price Earning Ratio on Profit Growth in Manufacturing Companies in the Textile and Garment Industry Sector Listed on the Indonesian Stock Exchange. The sampling method used was a purposive sampling method using a sample of fourteen manufacturing companies in the Textile and Garment Industry sub-sect…
This research aims to empirically test the effect of credit risk, capital, liquidity and company size on the profitability of banking companies in ASEAN-S during 2018-2022. The samples were taken by using the purposive sampling method that produced 435 obervations. However after doing the outliers test, the observations become 418. The hypothesis is tested using the Random Effect Model (REM). T…
This research aims to empirically examine the impact of women’s involvement on the board of directors on capital structure decisions in non-financial companies in Indonesia during the period from 2018 – 2022. The sampling technique used was purposive sampling, resulting in 431 observations. Capital structure decisions in this study are proxied by four measurements, namely, Debt to assets ra…
This study aims to provide empirical evidence by analyzing the influence of capital structure, capital intensity, and cash holding on firm value in transportation and logistics companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The variables examined in this study include capital structure, capital intensity, cash holding, and firm value. Data were collected through…