Jurnal Ilmiah Niaga Bisnis Elektronik

10.61533 IMPLEMENTATION OF GREEN ACCOUNTING AND ENVIRONMENTAL INVESTMENT ON FINANCIAL PERFORMANCE (CASE STUDY AT PT INDOCEMENT TUNGGAL PRAKARSA TBK)

2025-05-26T12:06:59+07:00

This article aims to analyze the implementation of Green Accounting and Environmental Investment on the financial performance of the company at PT Indocement Tunggal Prakarsa Tbk, one of the largest cement companies in Indonesia that actively applies sustainability principles. The Methodology uses a quantitative approach with multiple linear regression analysis, and the data used are secondary data obtained from the company’s financial and sustainability reports for the period 2020 to 2023. The results show that Green Accounting and Environmental Investment both partially and simultaneously have a positive and significant effect on financial performance as measured by Return on Assets (ROA). These findings support Legitimacy Theory, which states that companies aligning their activities with societal values and expectations tend to gain social legitimacy and investor trust, ultimately leading to increased profitability. Therefore, the strategy of implementing green accounting and sustainable investment is proven to be effective in enhancing a company's financial performance.

10.61533 ANALISIS PENGARUH KOMPETENSI, MOTIVASI KERJA DAN KOMPENSASI TERHADAP KINERJA PERAWAT RAWAT INAP RUMAH SAKIT BAKTI TIMAH PANGKALPINANGTAHUN 2024

2025-05-05T16:38:37+07:00

This thesis was conducte$d from November 2024 until January 2025, consisting of 99 pages without appendices. The aim of this research is to determine the influenceof Competence, Work Motivation, and Compensation on the performanceof inpatient nurses at Bakti Timah Hospital Pangkalpinang. The research method used a descriptive quantitative approach. Data were collected by distributing questionnaires to 55 respondents, who were nurses working at Bakti Timah Hospital Pangkalpinang as inpatient nurses. The sample was determined using Probability Sampling with Simple Random Sampling. Data analysis involved Validity Testing, Reliability Testing, Classical Assumption Testing, Multiple Linear Regression Testing, the Coefficient of Determination (R2), Simultaneous Test (F-test), and Partial Test (t-test), processed with the IBM SPSS for Windows Version 26 program. The results of the data analysis showed that competence has a positive and significant effect on the performanceof inpatient nurses with a significance value of 0.000 < 0.05 and t-count (6.189) > t-table (1.675), work motivation has a positive and significant effect on the performanceof inpatient nurses with a significance value of 0.003 < 0.05 and t-count (3.084) > t-table (1.675), and compensation has a positive and significant effect on the performance of inpatient nurses with a significance value of 0.019 < 0.05 and t-count (2.413) > t-table (1.675). Furthermore, simultaneously, competence, work motivation, and compensation have a positive and significant effect on the performanceof inpatie$nt nurses with a significance value of 0.000 < 0.05 and F-count (54.049) > F-table (2.790).

10.61533 DAMPAK BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN : KAJIAN LITERATUR

2025-06-02T11:10:01+07:00

Optimal employee performance will be based on a quality organizational culture, providing impact and contributing to the organization to achieve its goals. The purpose of this study is to answer how organizational culture impacts employee performance, what are the various research designs used for employee performance, what instruments are used by researchers to measure employee performance, and what are the data analysis techniques used by researchers to analyze employee performance. Some of the research results contained in this article are using questionnaires in collecting data, with a quantitative research approach, and have target research objects of private employees, government employees, and educational institutions. The results of the study indicate that organizational culture has a positive and significant effect on employee performance and has an impact on the organization to maximize the company's goals and achievements.

THE EFFECTIVENESS OF THE MOTOR VEHICLE TAX AMNESTY PROGRAM IN INCREASING MOTOR VEHICLE TAX REVENUE IN PANGKALPINANG CITY FOR THE YEARS 2021–2023

2025-05-06T08:52:17+07:00

This study aims to determine how effective the Motor Vehicle Tax (MVT) Clearance Program is in Increasing Motor Vehicle Tax (PKB) Revenue in Pangkalpinang City in 2021 - 2023. The research method used in this research is qualitative. Primary data is obtained from direct interviews with the Head of the Determination, Bookkeeping, and Reporting Section at UPTB SAMSAT Pangkalpinang City, and secondary data is obtained from UPTB SAMSAT Pangkalpinang City to support the results of the study in order to provide an overview of whether the motor vehicle tax (MVT) clearance program is effective or not in increasing motor vehicle tax revenue in Pangkalpinang City. The results showed that the motor vehicle tax clearance program in Pangkalpinang City was effective in increasing motor vehicle tax revenue.Penelitian ini bertujuan untuk mengetahui seberapa efektif Program Pemutihan Pajak Kendaraan Bermotor (PKB) dalam meningkatkan penerimaan Pajak Kendaraan Bermotor (PKB) di Kota Pangkalpinang pada tahun 2021 - 2023. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Data primer diperoleh dari wawancara langsung dengan Kepala Seksi Penetapan, Pembukuan, dan Pelaporan di UPTB SAMSAT Kota Pangkalpinang, dan data sekunder diperoleh dari UPTB SAMSAT Kota Pangkalpinang untuk mendukung hasil penelitian guna memberikan gambaran apakah program pemutihan pajak kendaraan bermotor efektif atau tidak dalam meningkatkan penerimaan pajak kendaraan bermotor di Kota Pangkalpinang. Hasil penelitian menunjukkan bahwa program pemutihan pajak kendaraan bermotor di Kota Pangkalpinang efektif dalam meningkatkan penerimaan pajak kendaraan bermotor.