Jurnal Online Manajemen ELPEI http://jurnal.stim-lpi.ac.id/index.php/Jomel <p>The focus of JOMEL (ELPEI Management Online Journal) is Research Results and Management Studies such as financial management, marketing management, human resource management, operations management, education management, strategic management and entrepreneurship as well as research results relevant to the field of management science and its applications.</p> STIM-LPI Makassar en-US Jurnal Online Manajemen ELPEI 2775-0752 The Effect of Current Ratio and Debt Quity Ratio on Stock Returns at PT. Mayora Indah, Tbk. http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/144 <p>The purpose of this study was to determine the effect of the current ratio and debt to equity ratio on stock returns at PT. Mayora Indah, Tbk. The type of data used is qualitative and quantitative data. Source of data used is secondary data. The analytical method used is multiple linear regression method, coefficient of determination (R2), correlation coefficient test (R), t test and F test. The results show the regression equation "Y= -0,564 + 0,181 X, + 0,161 X,. " Partially the current ratio has no significant effect on stock returns at PT. Mayora Indah, Tbk, and partially the debt to equity ratio has no significant effect on stock returns at PT. Mayora Indah, Tbk. Simultaneously the current ratio and debt to equity ratio have no significant effect on stock returns at PT. Mayora Indah Tbk.</p> <p>&nbsp;</p> Nurfatwa Yuni Hamriani Kurniawaty Copyright (c) 2024 2024-02-19 2024-02-19 4 1 741 747 10.58191/jomel.v4i1.144 Exploratory Study of the Dimensions of Administrative Services (KK, KTP, and Birth Certificate) Bungae Jaya Village Office, Pallangga District Gowa Regency http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/227 <p>This research was conducted in Gowa Regency by exploring administrative services (KK, ID cards, and birth certificates) as an effort to improve services to the community. The sample in this research was in accordance with the needs based on administrative service providers and their users and the sampling used was based on the setting. Cresswell 1998, after conducting interviews regarding the responses and expectations received, it was continued with validity and reliability tests</p> <p>The results of this research show that the attitude of professionalism that is built by the creativity of each employee in a regional agency by using the facilities as well as possible reflects the service they provide.</p> Nasriah Akil Misbahuddin Imran Taufik Ihsan Guntur Abdullah Copyright (c) 2024 2024-02-19 2024-02-19 4 1 748 762 10.58191/jomel.v4i1.227 The Influence of Training and Work Commitment on Employee Performance at the Gowa Vocational Education Quality Assurance Development Center Office, Information and Communication Technology (BPPMPV-KPTK) Gowa http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/182 <p>This research aims to determine the influence of training and work commitment on employee performance at the Gowa Vocational Education Quality Assurance Development Center Office, Information and Communication Technology (Bppmvp Kptk). The method used in this research is a quantitative method with the number of respondents being 56 employees who were used as samples using a sampling technique, namely probability or random sampling using the sloving technique, where the data collection technique uses a questionnaire. The analysis used in this research is a multiple linear regression test. Simultaneous Test Results Work Experience and Training Variables Have a Positive and Significant Influence on Employee Performance Variables which are Proven Based on Simultaneous Test Results with a Significance Value of F&lt;Α (0.000&lt;0.05). Partial Test Results for Work Experience Variables Have a Positive and Significant Influence on Employee Performance Variables with a Significance Value of F&lt;Α (0.000&lt;0.05) Partial Test Results for Training Variables Have a Positive and Significant Influence on Employee Performance with a Significance Value of F&lt;Α (0.000&lt; 0.05)</p> Andi Irfan Jumaidah Yusri Izha Mahendra Alfian Copyright (c) 2024 2024-02-19 2024-02-19 4 1 763 771 10.58191/jomel.v4i1.182 Improving Performance by Aligning Leadership and Organizational Culture http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/220 <p>This research aims to analyze the influence of leadership and organizational culture on employee performance. Effective leadership and a strong organizational culture are recognized as key factors in shaping and improving employee performance. The research method used is a quantitative method with a descriptive and verification approach. The sample in this study was 50 respondents. The data collection technique was carried out through distributing questionnaires. The research results show that leadership and organizational culture have a positive and significant influence on employee performance, both partially and simultaneously.</p> Asmawiyah Afiah Mukhtar Copyright (c) 2024 2024-02-19 2024-02-19 4 1 772 778 10.58191/jomel.v4i1.220 The Influence of Work Commitment and Discipline on Employee Performance at the Tompobulu District Health Center, Maros Regency http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/223 <p>The analytical method used in this research is quantitative descriptive to answer the hypothesis in this research. In answering the hypothesis, the descriptive method is used, the instrument test consists of validity and reliability tests, the classical assumption test consists of normality, multicollinearity and heteroscedasticity tests, the regression test consists of multiple linear regression analysis, correlation and determination coefficients and the hypothesis test consists of partial and partial tests. simultaneously. The results of the research are (1) The work commitment variable on employee performance is positive. This illustrates that if there is an increase in employee work ability by 1%, it will affect employee performance by 29.1%, reinforced by hypothesis testing. then the conclusion is that hypothesis X 1 is accepted or proven to have a significant effect. (2) Discipline has a positive effect on employee performance. This means that every time there is an increase in the level of employee discipline by 1%, it will affect the level of employee performance by 22.2% which is confirmed by the results of hypothesis testing, namely tcount 2.253 &gt; ttable 1.98827 which means that the accepted hypothesis is accepted. Meanwhile, the significance value shows 0.027 &gt; SIg 0.05 with the conclusion that hypothesis X2 in this study is accepted or proven to have a significant effect. Meanwhile, testing the third hypothesis, namely the calculated F value of 9.036 &gt; F table 3, 11 and a sig value of 0.0 00, the conclusion is that the hypothesis is proven that work commitment and work discipline have a significant effect on employee performance.</p> Ansar Taufik Riskiani Andi Irwan Copyright (c) 2024 2024-02-19 2024-02-19 4 1 779 787 The Influence of Worklife Balance and Work Self-Efficacy on Employee Performance at the Gowa Vocational Education Quality Assurance Development Center Office, Information and Communication Technology (BPPMPV-KPTK) Gowa http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/228 <p>This study aims to determine the worklife balance and self efficacy on employee performance at the Office of the Center for the Development of Quality Assurance of Vocational Education in the Marine, Fisheries, Information and Communication Technology (BPPMPV-KPTK) Gowa. The method used in this study is a quantitative method with a total of 56 employees respondents who are used as samples with sampling techniques, namely probability or random samples with sloving techniques, where data collection techniques use questionnaires. The analysis used in this study was a multiple linear regression test. The results of simulated testing of worklife balance and self-efficacy variables have a positive and significant effect on employee performance variables as evidenced by simultaneous test results with a significance value of f&lt;α (0.000&lt;0.05). The results of partial testing of worklife balance variables have a positive and significant effect on employee performance variables with a significance value of f&lt;α (0.000&lt;0.05). The results of partial testing of self-efficacy variables have a positive and significant influence on employee performance with a significance value of f&lt;α (0.000&lt;0.05).</p> Baso Reski Ramadaniel Nurdin Latif Andi Saharuddin Copyright (c) 2024 2024-02-19 2024-02-19 4 1 788 798 10.58191/jomel.v4i1.228 The Influence of Motivation, Facilities and Infrastructure, Responsibility and Compensation on the Performance of Gowa Regency Transportation Service Employees http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/229 <p>This research carried out from March&nbsp; to Ausgut 2023 with research location&nbsp; at Regional Gowa District Transportation Department. The aim of this research is (1) to know the influence of&nbsp; motivation, facility, and&nbsp; infrastructure, responsibility and compensation&nbsp; towards the erformance of&nbsp; Gowa District Transportation Department; (2) to know&nbsp; some dominant factors&nbsp; influencing the staff performance&nbsp; of Gowa District Transportation Department.</p> <p>This research is&nbsp; a survey&nbsp; towards&nbsp; the staff of Gowa District Transportation Department with&nbsp; analysis unit in this research&nbsp; is individual. Sample selection&nbsp; is&nbsp; by using&nbsp; total sampling method. The observed variable&nbsp; is (1)staff&nbsp; performance (2) motivation (3)facility and infrastructure, (4) responsibility, and (5) compensation. The obtained data then analyzed by using&nbsp; double regression with calculation through computer with program SPSS 12.00.</p> <p>The results show that (1) motivation factor, facility and infrastructure, and conpensation&nbsp; show that simultanously&nbsp; four variables&nbsp; give positive and significant influence towards the improvement&nbsp; of staff performance&nbsp; at Gowa District Transportation Department, (2) the results of analysis&nbsp; with double regression&nbsp; show that&nbsp; motivation factors is&nbsp; variable that mostly give contribution&nbsp; towards&nbsp; the improvement of staff performance&nbsp; at Gowa District Transportation Department. This results&nbsp; supported&nbsp; by high motivation of staff namely (67%).</p> Mustari Muhammad Natsir Andi Hendra Syam Copyright (c) 2024 2024-02-19 2024-02-19 4 1 799 808 10.58191/jomel.v4i1.229 Risk Management of Providing People's Business Credit in Banking http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/225 <p>Kredit Usaha Rakyat (Kur) is a business capital facility from the Bank to productive and viable business actors who need financial assistance but do not yet have additional collateral or sufficient collateral. Lending has the potential for a large risk of loss in the banking world. So in need of proper management and supervision. For this reason, risk management is needed in the process of lending that is distributed. Data collection techniques in this paper using observation, interview, triangulation, and collect data, while for data analysis techniques in this case using the Miles and Huberman model. The results of this writing prove that the implementation of business risk management can minimize the occurrence of payment arrears by debtors.</p> Muhamad Fagi Difinubun Copyright (c) 2024 2024-02-19 2024-02-19 4 1 809 815 10.58191/jomel.v4i1.225 The Influence of Cash Conversion Cycle, Turnover Asset Ratio and Firm's Growth Sales on Capital Work at PT. Bumi Sarana Utama in Makassar http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/230 <p>This research was carried out at PT. Bumu Main Facility with the aim of knowing . (1) To determine the effect of cash conversion cycle, asset turnover ratio and firm's sales growth on capital work; (2) To find out the factors that have the most dominant influence on Capital Work at PT. Bumi Main Facility<br>The results of the research show that the cycle of changes in cash, total assets and the company's sales growth rate simultaneously have a significant effect on PT's working capital. Bumi Sarana Utama in Makassar. Meanwhile, partially, the cash conversion cycle and total assets have a positive and significant effect on the company's working capital. Meanwhile, the sales growth variable has a negative and insignificant effect on the company's working capital.</p> Ulvyana Tata Rina Andi Hendra Syam Copyright (c) 2024 2024-02-19 2024-02-19 4 1 816 821 10.58191/jomel.v4i1.230 SWOT Analysis of Coffee Commodities at the Lodra Mandiri Producer Cooperative in Loa Village, Paseh District, Bandung Regency http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/226 <p>The rapid growth of coffee startups such as Fore Coffee, Kedai Kopi Tuku, and Kopi Kenangan have become serious competitors to conventional coffee retailers such as Starbucks, Coffee Bean &amp; Tea Leaf, and Excelso. This is a good opportunity for the Lodra Mandiri Cooperative which is one of the business vehicles for coffee farmers in two villages, Loa Village and Drawati District. Paseh district. Bandung. In this descriptive research method, the author wants to explain the data and analyze the data objectively as well as describe the administrative work and implementation of marketing at the Lodra Mandiri Koprasi and wants to know what the best innovations are in carrying out the administration and implementation of marketing. This research also uses a SWOT analysis approach to determine the strategy. Apart from that, the researcher tries to implement a combination of blue ocean strategy and white ocean strategy. At the data collection stage, researchers collect research data. The research results show that the strength of the Lodra Mandiri Corporation is the quality of their products which have been tested well, the weakness is in terms of administration which is still not well organized, the opportunities achieved are the growing development of the coffee startup business and the threat is digitalization. The Lodra Mandiri Producer Cooperative in Loa Village, Paseh District, Bandung Regency has many advantages in terms of supply and quality raw materials, however in terms of marketing and administrative processes it is still lacking, there are several ways to improve marketing and develop the business of the Lodra Mandiri Producer Cooperative in Loa Village Paseh District, Bandung Regency, one way is by implementing digitalization and increasing producers' awareness of the importance of digital capabilities.</p> Rizki rizki Copyright (c) 2024 2024-02-19 2024-02-19 4 1 822 826 10.58191/jomel.v4i1.226 The Influence of Learning Motivation, Digital Technology and Higher Education Facilities in Increasing Student Interest in Learning at the Management Science College of the Indonesian Educational Institution Makassar http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/219 <p><strong> </strong><em>The Influence of Learning Motivation, Digital Technology, and Campus Facilities in Increasing Student Interest in Study at STIM LPI Makassr</em> <em>This research aims to influence of learning motivation variables, digital technology, and campus facilities on the learning interest of students at the STIM LPI Makassar College of Management..</em> <em>The research design used uses a quantitative research approach to examine an individual in a group using the multiple linear regression method with the help of SPSS 26. In this research, the population sampling technique uses the Slovin technique with a sample size of 100 people.</em></p> <p><em>The results of this research show that learning motivation does have a positive and not significant effect on interest in learning, whereas digital technology and facilities have a positive and significant effect on interest in learning. However, simultaneously learning motivation, technology and campus facilities have a positive and significant effect on students' interest in learning. students at the STIM LPI Makassar College of Management.</em></p> Andi Hidayati Copyright (c) 2024 2024-02-19 2024-02-19 4 1 827 831 Analysis of Compliance and Effectiveness of Land and Building Tax Collection in Increasing Original Regional Income in Pangkep Regency http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/231 <p>This study aims to determine and analyze the compliance and effectiveness of land and building tax (PBB) collection to increase local revenue in Pangkep Regency.</p> <p>Data collection methods are. used is documentation. interviews and observations. While the method of analysis in this study is a qualitative descriptive method.</p> <table> <tbody> <tr> <td width="19">&nbsp;</td> </tr> <tr> <td>&nbsp;</td> <td>&nbsp;</td> </tr> </tbody> </table> <p><br>The results of the study show that the results of the analysis of compliance and the effectiveness of collecting land and building tax in Pangkep Regency with the observation period from 2017 to 2021 show that 2017 PBB compliance was 68.7% (quite compliant), 2018 namely 65.6% (moderately compliant), 2019 namely 67.2% (moderately compliant), 2020 namely 74.8% (moderately compliant) and 2021 namely 73.4% (moderately compliant). Whereas for PBB effectiveness in 2017 it was 84.84% (quite effective), 2018 it was 68.88% (less effective), 2019 it was 76.52% (less effective), 2020 it was 80.79% (quite effective), and 2021 of 46.98% (not effective). Obstacles experienced in collecting Land and Building Tax due to lack of awareness of taxpayers and less stringent sanctions that make taxpayers negligent in paying their taxes.</p> Nur Wahyuni Copyright (c) 2024 2024-02-19 2024-02-19 4 1 832 841 10.58191/jomel.v4i1.231 The Effect of Implementing the E-billing System and Tax Law Enforcement on Taxpayer Compliance at the Makassar Pratama Tax Service Office http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/232 <p>This research aims to determine and analyse : (1) the effect of the e-Billing system on taxpayer compliance at KPP Pratama Makassar, (2) the effect of tax law enforcement on taxpayer compliance at KPP Pratama Makassar, (3) the effect of the e-Billing system and enforcement. tax law simultaneously on taxpayer compliance at KPP Pratama Makassar. This research is a type of quantitative research, with the research population of 98. 953 taxpayers registered at KPP Pratama Makassar Utara. The sampling technique used simple random sampling in order to obtain a sample size of 100 taxpayers. The data collection technique used a questionnaire. The data analysis technique used in this research is descriptive analysis and multiple linear regression analysis.</p> <p>The results of this research indicate that : (1) the application of the e-Billing system has a positive and significant effect on taxpayer compliance at KPP Pratama Makassar Utara, (2) tax law enforcement has a positive and significant effect on taxpayer compliance at KPP Pratama Makassar Utara, (3) the implementation of the e-Billing system and the enforcement of Taxation law together have an effect on taxpayer compliance at KPP Pratama Makassar Utara.</p> <p>&nbsp;</p> Nur Wahyuni Copyright (c) 2024 2024-02-19 2024-02-19 4 1 842 850 10.58191/jomel.v4i1.232 Analysis of the Modernization of the Tax Administration System in Corporate Taxpayer Compliance at the Makassar Intermediate Tax Service Office http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/233 <p>The method used in this research is descriptive quantitative. Data collection was carried out using a questionnaire. The total population in this study were 2,046 thousand corporate taxpayers registered at the Makassar&nbsp; Madya KPP. The population is relatively large (2,046 people), so sampling using the Slovin formula in order to obtain 100 respondents. The data analysis techniques used are data quality test, classical assumption test, and hypothesis testing using the SPSS program.</p> <p>The results of this study found that account representative performance has a positive and significant effect on taxpayer compliance. The better the account representative's performance, the more taxpayer compliance will be. The application of e-system has a positive and significant impact on taxpayer compliance. The better the application of the e-system, the taxpayer compliance will increase. The most dominant variable affecting corporate taxpayer compliance is account representative performance which has a standard coefficient beta value of 0.759.</p> Hasnidar Syam Nur Wahyuni Copyright (c) 2024 2024-02-19 2024-02-19 4 1 851 858 10.58191/jomel.v4i1.233 The Influence of Implementing the Voluntary Disclosure Program Policy (Tax Amnesty Volume II) and Economic Growth on Final Income Tax Revenue at the North Makassar Pratama Tax Service Office http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/234 <h1>&nbsp;</h1> <p>&nbsp;This study aims to determine the effect of voluntary tax amnesty (tax amnesty volume II) and economic growth on final income tax receipts at the North Makassar pratama tax service office.</p> <p>This research is a type of quantitative research using secondary and primary data obtained from employees who work at the North Makassar Pratama tax service office. The data collection method was carried out using a questionnaire distributed to 100 employees. The sampling technique uses the census method in which researchers take all samples in the population. So the number of samples is 100 people. Data analysis techniques were performed using descriptive statistical analysis and the IBM SPSS (Statistical Package for Social Sciences) 26 for windows program.</p> <p>Based on the analysis that has been done, the results of tax amnesty volume II have a positive and significant effect on final income tax receipts. The higher the application of tax amnesty volume II, the final income tax receipts will increase and economic growth has a positive and significant effect on final income tax receipts. The more economic growth increases, the increasing receipt of final PPh at the Pratama North Makassar tax service office (KPP).</p> Nur Wahyuni Copyright (c) 2024 2024-02-19 2024-02-19 4 1 859 869 10.58191/jomel.v4i1.234 The Influence of Current Ratio and Earning Per Share on Lq-45 Index Share Prices on the Indonesian Stock Exchange http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/244 <p>This study aims to determine the effect of current ratio and earnings per share on stock prices partially and simultaneously. The results of this study indicate that partially the current ratio has no effect on stock prices as evidenced by a coefficient of -0.214 and a t-count of -1.813 with a significance of 0.074. The coefficient of determination test results obtained an adjusted R<sup>2</sup> value of 0.720 indicating that the stock price is influenced by the current ratio and earnings per share of 72%.</p> Hikma Niar Irmawati Copyright (c) 2024 2024-02-27 2024-02-27 4 1 870 877 10.58191/jomel.v4i1.244 The Effect of Taxes, Tunneling Incentive, and Bonus Plans on Company Decisions to Make Transfer Pricing http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/246 <p>&nbsp;</p> <p>This research took place at IDX (Indonesia Stock Exchange). The sample selection method in the study was a purporsive sampling method with a total sample of 15 companies. While the technique of collecting data collects data on company financial statements during the study period. Data analysis method used logistic regression with the help of SPSS software for windows 25.00.</p> <p>&nbsp;</p> <p>The results of the study prove Tax on the decision to conduct transfer pricing. The results of this study are supported by previous research conducted by Hartati, et al. (2014), and Oktavia, et al. (2012). Tunneling incentives do not affect transfer pricing decisions. The results of this study contradict the hypothesis research, but this study is supported by previous research conducted by Koestaman and Diyanty (2013), and the bonus plan is not related to the decision to conduct transfer pricing. The results of the study are contrary to hypothesis research, a study supported by previous research conducted by Jayengsari and Soetedjo (2013) and Aryanto, et al. (2013).</p> Darwis Lannai Copyright (c) 2024 2024-02-27 2024-02-27 4 1 878 887 10.58191/jomel.v4i1.246 The Influence of Risk Management on Financial Performance in the Banking Industry in Indonesia http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/251 <p>This research aims to examine the effect of risk management (credit risk, operational risk, liquidity risk and market risk) on financial performance (ROA) in the banking industry in Indonesia. The sample used in this research was 37 banking industries in Indonesia from 2019 -2022. The analysis method used is multiple regression of Eviews data. The research results show that credit risk (NPL), operational risk (BOPO), liquidity risk (LDR), have a negative and significant effect on financial performance (ROA) while market risk (NIM) has a positive and significant effect on financial performance (ROA).</p> Lasty Agustuty Riza Praditha Hariyanti Copyright (c) 2024 2024-02-27 2024-02-27 4 1 888 896 10.58191/jomel.v4i1.251 Analysis of the Impact of Income Inequality on People's Ability to Pay and Willingness to Pay to Pay Health Fees or Purchase Cigarettes http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/250 <p>Income inequality is based on the inability of several community groups as measured by the average costs incurred by all household members, both for purchasing goods, using services and other payments, with differences in income generated by the community, so this is what drives inequality in income. When consuming goods, people will set aside their income for purchasing or payment purposes. If people's income is low, their ability to pay for consumption and payment of public health contributions tends to decrease, but in terms of purchasing cigarettes, people's willingness to pay tends to remain the same. Several factors that influence this are people's habitual patterns in consuming cigarettes and considering cigarettes as a basic need.<br>This research aims to analyze the influence of income level on people's ability and willingness to pay health fees or purchase cigarettes. This research is a quantitative study with a cross sectional design. The sample collection technique uses simple random sampling, namely sampling of population members is carried out randomly without paying attention to the strata in the population. The samples chosen in the research as respondents were people who were independent BPJS Health participants in the Biringkanaya sub-district. This research was carried out by distributing questionnaires. The data processing technique uses linear regression which is processed using SPSS software. The results of this study explain that there is a relationship between the ability and desire to pay health fees and purchase cigarettes. And this research also explains that income inequality in society has a negative effect on purchasing cigarettes and also paying health fees. It is hoped that this research can be used as a consideration for policies that influence the payment of health fees and the purchase of cigarettes on people's income.</p> Nurhidayati Islamiah Wisda Zulaeha Suwardi Copyright (c) 2024 2024-02-27 2024-02-27 4 1 897 903 10.58191/jomel.v4i1.250 The Influence of Product Quality on Purchasing Decisions on Honda Automatic Motorcycles at PT. Honda Bintang Kharisma in Makassar http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/249 <p>The purpose of this research is to determine the influence of product quality on purchasing decisions for Honda automatic motorbikes at PT. Honda Bintang Kharisma Jaya in Makassar. The type of data used in this research is quantitative data. The data source used is primary data. The data analysis method used is descriptive questionnaire answers using a Likert scale and statistical analysis in the form of simple regression analysis, correlation coefficient, coefficient of determination, and t-test. The research results show that Y = 23.73 + 0.451, the coefficient of determination is r² = 0.5372 (53.72%), the correlation coefficient is r = 0.733. From the results of these calculations it shows that product quality has a positive and significant effect on the decision to purchase a bicycle Honda automatic motorbike at PT. Honda Bintang Kharisma Jaya in Makassar.</p> Andi Rifqah Purnama Alam Wisda Zulaeha Suardi Muh Haerul Copyright (c) 2024 2024-02-27 2024-02-27 4 1 904 909 10.58191/jomel.v4i1.249 Financial Distress Moderates the Influence Between Sustainability Report Disclosure and Conservatism in Banking Companies Listed on the IDX for the 2019-2022 Period http://jurnal.stim-lpi.ac.id/index.php/Jomel/article/view/255 <p>The aim of this research is to determine whether financial distress moderates the influence between sustainability report disclosure and conservatism. Meanwhile, financial distress is measured using the Altman Z-score proxy and sustainability reporting is measured using the SRDI proxy, and conservatism is measured using the CONACC proxy. The research population is banking companies listed on the Indonesia Stock Exchange for the period 2019 - 2022. The research sample was 14 banking companies. Data analysis uses path analysis. Data processing uses the SmartPLS 4 program.</p> <p>The research results show that (1) sustainability reports have a negative and insignificant effect on conservatism. and (2) sustainability reports have a positive and insignificant effect on conservatism, moderated by financial distress</p> Asriani Junaid Nur Wahyuni Zul Kahfi Ema Sapira Salim Copyright (c) 2024 2024-02-27 2024-02-27 4 1 910 918 10.58191/jomel.v4i1.255