Suchergebnisse

This study aims to examine the effect of corporate social responsibility and the cost of debt on the company's financial performance, as well as to examine whether political connections can moderate the effect of corporate social responsibility and the cost of debt on the financial performance of companies listed on the IDX for the 2019-2020 period. Based on 193 companies, and 386 processed panel data, the results showed that corporate social responsibility had a positive and significant effect on the company's financial performance, while the cost of debt had a negative and significant effect on the company's financial performance. However, political connections did not succeed in moderating the effect of social responsibility and the cost of debt on the company's financial performance. This could be due to the two sides of political connections, where there is convenience because these political connections can have an impact on increasing the company's debt structure, thus making the company burdened where the company's profit will decrease due to having to pay off its debt burden.

Satuan Perangkat Kerja Daerah (SKPD) is a compulsory subject to the Laporan Akuntabilitas Kinerja Instansi Pemerintahan (LAKIP) in Indonesia. Of the many SPKDs incorporated in the city or district governments throughout Indonesia, it was reported that none of them had achieved an A rating of the LAKIP they had compiled. This phenomenon forms the basis for our research to disclose other factors that might influence the assessment of LAKIP on performance appraisal systems for SKPD in Indonesia. Based on research conducted by Spekle and Verbeeten (2013) explained that there is a factor of contractibility that can affect the relationship between the performance appraisal system with the performance used as the dependent variable. Therefore, this study attempts to replicate previous research to test whether it will produce a similar conclusion or not. The type of this research is causal explanatory, where the sample comes from population 3 SKPD located in Bandung while Moderated Regression Analysis (MRA) is used as a data analysis techniquewhether interaction test is a special application of linear regression (multiplication of two or more independent variables).Keywords: Performance Assessment System, Performance, Contractibility, Satuan Perangkat Kerja Daerah (SKPD) Bandung, Public Sector's Performance.

Purpose
The role of higher education institutions is paramount in creating social and cultural conditions for sustainability. Several studies show universities play an important role in promoting public understanding and awareness about sustainability. The purpose of this study is to analyze the application of university social responsibility (USR) on green and nongreen campuses and how it affects the corporate social responsibility (CSR) of students' self-consciousness (SSC), especially in accounting undergraduate programs by looking at how the undergraduate programs shape their curriculum and can build student awareness related to CSR.


Design/methodology/approach
A total of 704 accounting undergraduate programs students from eight different universities in Indonesia were surveyed to test the CSR SSC. Eight participating universities were included in the green campus based on Universitas Indonesia Green Metric (UI GreenMetric) and nongreen campus. Each university was analyzed regarding the application of USR.


Findings
The results of this study show that universities included in the green campus at the UI GreenMetric do not necessarily have a higher USR than the nongreen campus. Overall, there is evidence that graduates from universities with high USR implementation have better CSR SSC than graduates from universities with low USR implementation. Furthermore, the findings of this study show that there is a high value of ethic and CSR knowledge coming from university students with high USR implementation but not so with character. The findings show the same results from students between the two university groups.


Originality/value
To the best of the authors' knowledge, this study is the first attempt to examine the effect of USR implementation on CSR SSC in Indonesia, by putting students' CSR knowledge as a part of CSR SSC.

Efforts through programs and activities of tax administration reform are realized through the implementation of modern tax administration system is intended to encourage taxpayer compliance. Basically, the administration of the tax system which includes service tax and tax law enforcement affect taxpayer compliance.Therefore, the increase in community service became one of the important points of the overall tax administration reform in the DJP.The purpose of this research is to know how to influence the implementation of modern tax administration system of taxpayer compliance in Bojonagara KPP Pratama Bandung. The research data is processed using multiple regression analysis. Based on the results of this study concluded that the application of modern tax administration system on the influence of KPP Pratama Bandung Bojonagara on taxpayer compliance at a significance level á = 0.10. This is indicated by a large impact from the application of modern administrative system is only 17.2% while the remaining 82.8% is influenced by factors other than the variables studied. Results of hypothesis testing showed that the application of modern administrative system is partly within the organizational structure, organizational procedures, organizational strategy, and organizational cultures affect taxpayer compliance. Keywords: Modern Tax Administration System, Organizational Structure,Organization Procedures, Organizational Strategy, OrganizationalCulture, Taxpayer Compliance

Based on comparison data between 2017 and 2018, according to BPS (Statistic Central Data) the number of the poverty rate decreases in the villages is much higher than in urban areas. The role of the government does not escape here through the Ministry of Village, Development of Disadvantaged Regions and Transmigration in terms of encouraging all villages to have Village-Owned Enterprises (BUMDes). Although the BUMDes program has been launched since 2010, previous research shows that the BUMDes implementation program still not optimal. Departing from this condition, this research in the context of community service was created with the aim of mapping the profile of BUMDes, as well as finding the potential and controlling BUMDes and related business units. Meanwhile the issuing BUMDes is Kertajaya BUMDes, Cianjur Regency, West Java Province, while the business unit issued is PAB Tirta Jaya which is engaged in the provision of clean water. BUMDes Kertajaya has various potentials in the fields of clean water, tourism, agriculture, facilities and fisheries. Our research indicate that BUMDes Kertajaya have good governance but still have constraints such as limited internet facilities, units business funding, human resources regeneration, minimum number of operating income and limited infrastructure facilities. While the potential PAB Tirta Jaya to develop its business in the field of clean water supply is quite high, especially in terms of raw materials and marketing. Some of the obstacles faced by PAB Tirta Jaya are the currently inadequate equipment available for business development / expansion, the lack of operating profit, the difficulty of PAB Kerta Jaya in regenerating human resources, the business value of the PAB Tirta Jaya that is currently underway is not yet high.