Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Jejak pengusaha wanita: Tinjauan bibliometrik di seluruh dunia

Nisa Noor Wahid — 2024-04-30

This research analyzes trends in scientific publications regarding women entrepreneurs in different countries using a bibliometric approach. By collecting and analyzing publication data from various sources, this research identifies changes and developments in research on women entrepreneurs over time. Key findings include an increase in the number of scientific publications related to women entrepreneurs over time, with a shift in focus from social and cultural aspects towards multidisciplinary analyses involving economic, business, gender, and innovation aspects. The results of the analysis also reveal that women entrepreneurs have a significant impact in various economic sectors, bringing innovation and leadership that contribute to the growth of businesses and society as a whole. These findings have important implications for business practitioners, policymakers, and academics in understanding the challenges and opportunities faced by women entrepreneurs. This research contributes to our understanding of the important role of women entrepreneurs in the global economy and encourages further research to deepen our understanding of the impact of technology and other aspects affecting women entrepreneurs in a sustainable context.

Dividend policy, profitability, institutional ownership, firm size, corporate social responsibility on firm value

Alni Rahmawati — 2024-04-25

The purpose of this research is to examine and analyze the influence of dividend policy, profitability, institutional ownership, firm size, and Corporate Social Responsibility to firm value. The object of this research is a manufacturing company listed on the Indonesia Stock Exchange (IDX) period 2015-2019. The data used in this study is secondary data in the form of annual financial statements. The sample was chosen by using purposive sampling method and obtained by 63 companies. The analytical method used in this study used multiple linear regression with E-Views 7.1 application tool. The result of the research shows that dividend policy has a significant positive effect on firm value, profitability has positive significant influence to the firm value, institutional ownership has positive significant influence to the firm value, firm size has significant positive influence to the firm value, and Corporate Social Responsibility (CSR) has significant negative influence to the firm value.

The The Influence of the number of teachers, total poverty, number of smokers, and regency/city minimum wages on the HDI in East Java Province from 2018 to 2022

Fahmi Tanjung — 2024-04-25

The aim of this research is to find out the influence of the quantity of teaching staff, the number of poor people, the number of smokers, and the Regency/City Minimum Wage on the Human Development Index (HDI) for the East Java Region from 2018 to 2022. The data in this research comes from the Central Agency East Java Regional Statistics for 2018 – 2022. The information in this research uses secondary data. The method used in this research is multiple regression. The results of the t test in this review show that the Human Development Index variable in the East Java Region is not influenced by the number of teachers, while the Human Development Index variable is influenced by the amount of poverty, the number of smokers, and the Regional/City Minimum Wage. The F test results in this review show that the factors of the number of educators, the number of poor people, the number of smokers, and the Regional/City Minimum Wage simultaneously influence the Human Development Index.

Moderation of inflation on the macroeconomic effect on gold futures prices

Mochammad Rizaldy Insan Baihaqqy — 2024-04-25

Investment is a way to be able to live more safely in the future. There are investment instruments, but historically, gold is an investment instrument that is still in demand by investors even though many new investment instruments have emerged, such as crypto. This is because gold is considered a safe investment when the world economy is in a crisis. This study uses a quantitative approach that uses macroeconomic and gold futures monthly data for 2016-2020. Based on the results of the study, it shows that interest rates have a negative influence on gold futures prices, meaning that the lower the interest rate, the higher the gold futures price. Exchange rates show no effect on gold futures prices. Inflation has a negative effect on gold futures prices, meaning that the smaller the inflation, the higher the gold futures prices. Inflation as a moderating variable shows the ability to change and strengthen the effect of interest rates and inflation on gold futures prices. The results of this study indicate the importance of portfolio diversification, because gold futures prices have different characteristics from stock prices.

Sector public accountability performance measurement: The role of internal factors public sector and accountability as intervening

Bambang Jatmiko — 2024-04-25

This study examines the influence of leadership style, internal control, organizational culture, organization commitment, organizational performance with public Accountability as an intervening variable on Regional Apparatus Organizations in the Yogyakarta City Government. This study used a sampling method with purposive sampling based on specific criteria. The questionnaire collects the data with 121 respondents from 30 OPDs in the Yogyakarta City Government, which is then further analyzed based on multiple regression and path analysis using SPSS v 22 software application. The results of this study show that leadership style and internal control positively affect the performance of local government organizations. In contrast, the organizational culture and organizational commitment do not positively affect the performance of local government organizations. Thus, public Accountability has a positive effect on the performance of regional government organizations. In addithas leadership style and Internal Control have no positive impact on the performance of local government organizations through public Accountability. In the end, organizational culture and organizational commitment positively affect the performance of local government organizations through public Accountability.

An Analysis of factors affecting local income of tourism sector in Bali Province

Agus Tri Basuki — 2024-04-25

This study aims to analyze the effect of the number of tourists, the number of hotel rooms, the number of restaurants and GRDP on Local Original Income (PAD) in Bali Province. The model used in this study used multiple regression with panel data. This study used 9 regencies/cities in Bali Province with time seris data from 2013-2022. The selected panel data regression model is the Random Effect Model. The results showed that the number of tourists, the number of hotel rooms, and the Gross Regional Domestic Product had a positive and significant effect on the Local Original Income in Bali Province, while the number of restaurants had no influence on the local original income. Bali is a very famous tourist area, so culinary tourism is very mushrooming around tourist attractions. However, the proliferation of culinary tourism has no impact on increasing PAD. So that local governments need to re-register taxpayers for restaurant and entertainment entrepreneurs who have not paid taxes, and re-register for taxpayers who have not been recorded.