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Muhammad Natsir Mallawi; Ita Sila

Journal of Management and Social Sciences (JIMAS) 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Companies or agencies/organizations must have quality human resources (HR) to achieve good performance results so that the company or agency/organization can achieve its goals. One way for companies/agencies/organizations to improve employee performance is by paying attention to the employee's work environment in the office to create a comfortable atmosphere for employees in carrying out their work. This research aims to find out how the work environment influences employee performance. This research used a simple random sampling technique (simple random sampling), with a sample of 34 respondents from the Office of the Financial and Development Supervisory Agency (BPKP) representing the province of South Sulawesi. This research uses quantitative, descriptive methods and the analysis used in this research is simple linear regression analysis. The results of the descriptive analysis in this research show that from the analysis of the coefficient of determination the R-square value is 0.380, meaning that 38% of employee performance is influenced by the work environment, the remaining 62% is influenced by variables other than the work environment. Likewise, the results of the t test (hypothesis) show that the t-count is greater than the t-table (4.433 > 1.691) and the significance is smaller than 0.05 (0.000 < 0.05), then H0 is accepted (there is an influence of variable Y). Thus, companies/agencies/organizations need to consider the work environment as a factor that can improve performance.

Alwi Pratama Putra Siregar; Nurlaila Nurlaila; Atika Atika

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

The purpose of this research is to determine the effect of short-term receivables and debt on income at PT. Astra International Tbk. This research shows that there is a discrepancy between theory and financial reports at PT. Astra International Tbk. In 2020 and 2021, income decreased, receivables increased in those years, namely 2020 and 2021, while income decreased, and short-term debt increased in 2018 and 2021, and income also increased. The formulation of the problem in this research is whether short-term receivables and debts have an effect on income at PT. Astra International Tbk. The discussion in this research is related to the field of accounting which discusses financial report analysis. The theory used in this research is regarding company income, namely the company's ability to fulfill its short-term obligations, receivables, namely company claims to other parties whose maturity is less than one year, and short-term debt, namely the company's obligations to other parties which must be paid immediately within a period of time. less than one year. The type of research used in this research is quantitative research. The data source used is secondary data obtained via the website www.idx.co.id. Data processing in this research was carried out using SPSS version 23. Data analysis techniques used descriptive tests, normality tests, linearity tests, classical assumptions, hypothesis testing, and multiple linear regression analysis. The results of this research show that there is a partial influence between the receivables variable and the income variable with a calculated t value of 3.264901 > ttable with a value of 2.026192. Partially, short-term debt has an effect on income with a calculated t value of 15.93768 > t table with a value of 2.026192.  

Fitriani Sabelau; Dewi Zulfia

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This research aims to knowing the effect of Independency, Organizatinal commitment  and role ambiguity on Performance of Auditor in Public Accounting Firm, Padang City. This study uses a quantitative approach. The data collected from the study were based on interviews and questionnaire distribution with sampling technique is simple random sampling. Data analysis techniques in research. This is a linear multiple regression analysis with the help of computer SPSS program. Results this study can conclude that role ambiguity has a negatice effect on the performance of auditor,lndependency has a positive effect on the performance of auditor, and organizational commitment has no effect on performance of auditor  in Public Accounting Firm, Padang City

Eti Yuliana; Mahrizal Mahrizal

Jurnal Manajemen dan Ekonomi Kreatif 2023 Universitas Kristen Indonesia Toraja

This study aims to explore the impact of the Standard Operating Procedures (SOP) on employee performance at the West Aceh Regional Financial and Asset Management Agency (BPKD). The research sample consisted of 85 BPKD Aceh Barat employees who were selected using a purposive sampling technique. Data was collected through a questionnaire that had been tested for validity and reliability. Data analysis was performed using simple linear regression and the SPSS program. The results showed that SOP had a positive and significant impact on the performance of BPKD Aceh Barat employees. The value of t count is 5.015 and t table for this study is 2.00, indicating that t count is greater than t table. Thus, it can be concluded that SOPs have a significant influence on employee performance at BPKD Aceh Barat.

Gerry Hamdani Putra; Frengki Iksa Novendri

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The purpose of this study is to examine the effect of the role of village apparatus and community participation on accountability of village fund management (Nagari Bidar Alam, Sangir Sangir Jujuan District, South Solok Regency). This type of study uses quantitative methods, data collection through the distribution of questionnaires to 40 respondents The sampling technique used is the Saturated Sampling Technique, which is a sampling technique when all members of the population are used as samples, using instrument test testing, (validity test and reliability test), classical assumption test (normality test, multicollinearity test and heteroscedasticity test) then multiple linear regression and test hypothetical with the help of SPSS application. The results of the study show that the role of village apparatus has a positive and significant effect on the accountability of village fund management, and community participation has a positive and significant effect on the accountability of village fund management.

Andi Irfan; Aminah Aminah; Claudya Armelia

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine the effect of work motivation on employee performance. The object of this research is PT. Liny Jaya Informatics Makassar which operates in the field of science and technology. The data used in this research is primary data with a sampling method using purposive sampling, and a data analysis method using simple regression analysis, while the sample taken was 40 employees. The results of this research have been tested for validity and reliability, and hypothesis testing has also been carried out using simple regression analysis techniques. The results of this research show that the work motivation variable (X) has a positive and significant effect simultaneously on employee performance (Y), meaning that if work motivation increases, employee performance will increase.

Aminah Aminah; Andi Irfan; Claudya Armelia

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of work discipline on employee performance at PT Liny Jaya informatics Makassar. The method used in this research is quantitative with the number of respondents 40 employees who are used as samples with sampling techniques, namely saturated samples. The data used in this study are primary data obtained directly from data sources using a questionnaire. The data analysis method uses reliability test, validation test, simple linear regression test, coefficient of determination, hypothesis testing (T test). The test results of work discipline variables have a positive and significant effect on employee performance variables.

Diana Sari; Abdullah Abdullah; Baharuddin Baharuddin

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to find out the influence of organizational culture on employee performance at PT. Bank Sulselbar Pare-Pare Branch. The type of research used is quantitative with primary data sources and data collection through questionnaire instruments from a simple randomly drawn sample of 36 respondents, and analyzed using simple regression. The research results show that organizational culture has a positive and significant influence on employee performance at PT Bank Sulselbar Pare-Pare Branch. Therefore, the hypothesis proposed in this research is proven and accepted.

Cahya Akbar Tanaya

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine the influence of the variables Capital Adequacy Ratio (X1), Loan Deposit Ratio (X2) and Non-Performing Loans (X3) on Return On Assets (Y) in Commercial Banks Listed on the BEI for the 2019 - 2021 Period. is quantitative research used to test the relationship of a variable to other variables. The sample selection used the purposive sampling method, the number of samples in the research obtained was 16 financial reports for a period of 3 years, namely 2019-2021, so that a sample of 48 was found. The analysis techniques used were Panel Data Analysis Test, Classical Assumption Test, Hypothesis Test, Coefficient of Determination. The results of the research obtained the panel data regression equation Y= 0.399 + 0.0005CAR + 1.588LDR + 0.833NPL and the t test results of the CAR and NPL variables had a partially significant effect on ROA with a result of <0.05. The LDR variable does not have a partially significant effect on ROA with a result of sig 0.624 > 0.05. The F test results obtained Fcount results with a significance value of 0.000 < 0.05. From the results of the analysis it can be concluded that CAR, LDR and NPL have a simultaneous and significant effect on ROA with a sig value <0.05.

Izza Fauziah; Ana Kadarningsih

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This research aims to determine the effect of ROA, LDR, and company size on company value in banking companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population taken was banking company semi-annual data for 3 periods totaling 264 data. This research uses a panel data regression analysis method with a stress test approach. The type of stress test used in this research is sensitivity theory, where ROA, LDR, and company size on banking company value show sensitive results when the Covid-19 pandemic shock occurs. In addition, the research results show that ROA, LDR, and company size have a negative and significant effect on company value.

Annatalia Annatalia; Ana Kadarningsih

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

The profitability of a company is used to evaluate or measure whether profits have increased in relation to the seller's total assets and equity capital, whether the company makes a profit, and the profits earned. Company profits are used for the welfare of the company itself. Apart from that, profit also plays an important role in determining the success of a business and as a tool for managerial decision-making. The three objectives of this research are: the effect of asset growth on company profitability; the effect of capital structure on company profitability; and the effect of liquidity on company profitability; In this study, 87 companies registered in oil, gas and geothermal mining were listed on the Indonesia Stock Exchange from 2018 to 2022. Samples taken according to the criteria were collected using a purposive sampling technique. The samples collected included 42 companies, and a total of 210 data were processed. This research analysis uses multiple linear regression analysis, along with descriptive statistical tests, classical assumption tests, and hypothesis tests. The analytical tool used is SPSS version 25. The research results show that only one factor influences the company's profitability, namely asset growth. Capital structure and liquidity, on the other hand, do not affect a company's profitability. Asset growth has a positive impact, while capital structure and liquidity have a negative impact.

Asna Shofia; Ana Kadarningsih

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This research aims to analyze the impact of capital structure, profitability and company growth on company value during the pandemic in beverage and food companies verified on the IDX. This study had a population of 90 companies from December 2019-June 2023. To collect samples in accordance with the requirements, a purposive sampling strategy was applied, 25 companies met the sample collection criteria and a total of 200 data were processed. Descriptive statistical analysis, traditional assumption tests, multiple linear regression testing, and hypotheses are all used in the research analysis approach. The analysis tool uses IBM SPSS version 26. The results of the study show that the structure and partial independent variables have a positive and significant impact on company value. Partial profitability has a positive and significant impact on company value and partial company growth does not have a significant impact on company value. The results of all independent variables simultaneously have an impact on company value.

Hafifa Nurul Fuada; Nidia Wulansari

Jurnal Manajemen Pariwisata dan Perhotelan 2023 International Forum of Researchers and Lecturers

This research is motivated by several problems, namely the number of repeat orders from visitors is still low, there are visitors who complain about the place being noisy because the music is loud and close to the road, the parking space provided is very small and narrow, there are customer complaints that the indoor space is not cold. The aim of this research is to analyze the influence of ambient conditions on repurchase intention. The type of research used in this research is descriptive with quantitative data. The types of data used in this research are primary and secondary data. The population of this research is visitors who come to Northeast Coffee. The research sample consisted of 203 consumers with a sampling technique using non-probability sampling. The data collection technique was carried out using a questionnaire with a Likert scale which had been tested for validity and reliability. Data from this research were processed using SPSS 25.00. The results of this research show that ambient conditions are in the quite good category, namely 63.05%. And the repurchase intention variable is in the good category, namely 36.95%. The influence of ambient conditions (X) on repurchase intention (Y) with a score of 8.3% and 91.7% is influenced by other factors. Furthermore, the results of simple linear regression analysis obtained a calculated F value of 18.191 with sig. 0.000 < 0.05.

Taufiq Sholihin; Sabarun Sabarun; Sri Normuliati

Jurnal Bima : Pusat Publikasi Ilmu Pendidikan Bahasa dan Sastra 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

This study is intended to determine the extent of correlation between English learning motivation and public speaking ability. The design used is Correlation analysis by using Simple Linear Regression. The participants of the study were 30 students of English Education Study program of IAIN Palangka Raya who joined Speaking class and who used the questionnaire. The data were collected from 4 April to 8 May September 2023. The result of the study shows that the data above is stated to be correlated. Variable X to Variable Y has a correlation. With the degree of relationship, namely 0.70 and the form of the relationship is positive.

Puspitasari, Saras Meilia; Wuriah, Diah; Suripto, Suripto; Prasetyo, Arif Hadi

Dinamika Akuntansi Keuangan dan Perbankan 2023 Faculty of Economic and Business Universitas STIKUBANK

This research is entitled "Analysis Of The Effect Of Non Performing Financing, Financing to Deposit Ratio, Provision For  Elimination of Earning Assets and Cost of Operating income Against Profitability At KLKMS BTM Pemalang KC Randudongkal in 2019-2022“. The purpose of the study was to determine and analyze the effect of Non Performing Financing (NPF), Financing To Deposit Ratio (FDR), Provision for Removal of Earning Assets (PPAP), Operating Costs and Operating Income (BOPO) on Profitability. This study uses a saturated sample using a sample of 48 data. The tests in this study were carried out using descriptive analysis methods, normality tests, multicollinearity, heteroscedasticity, autocorrelation, linearity, multiple regression analysis, t test, f test and coefficient of determination. The results of this study indicate that the NPF variable (X₁) affects profitability (Y) the value of thitung ˂ ttabel (-5.433 ˂ 2.01290). The FDR variable (X₂) affects Profitability (Y) with a thitung  > ttabel (3.093 > 2.01290). PPAP variable (X₃) affects Profitability (Y) with a thitung ˂ ttabel (-2.847 ˂ 2.01290). BOPO variable (X₄) affects Profitability  (Y) with a thitung ˂ ttabel (- 3.625 ˂ 2.01290). NPF (X₁), FDR (X₂), PPAP (X₃), BOPO (X₄) variables have a significant effect together or as a whole on Profitability (Y) with a value of Fhitung > F tabel  (24.149 > 2.57) at LKMS Cooperative BTM Pemalang Randudongkal Branch Office in 2019-2022.

Hani Yustina; Titin Agustin Nengsih; Syahril Ahmad

Jurnal Ekonomi dan Keuangan 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aimed to determine the effect of consumer behavior, word of mouth, and halal labeling on the decision to use Grab Food services. The population in this study are consumers who use Grab Food services. The sample in this study were 96 consumers who were obtained through the sampling technique with the Lemeshow method. The data collection method uses a questionnaire which is distributed to all consumers and the data is processed using multiple linear regression analysis. The results of multiple linear analysis show that consumer behavior, word of mouth, and halal labeling have a positive and significant effect on the decision to use grab food services. This research is expected to increase knowledge regarding consumer behavior, word of mouth, and halal labels in using Grab Food services and maintain good relations with consumers by maintaining the quality of products and services that can be used to make usage decisions.                                                                                                                              

Rahmad Dani; Nidia Wulansari

Jurnal Manajemen Pariwisata dan Perhotelan 2023 International Forum of Researchers and Lecturers

The human resource base is key to determining the strength or resilience of an organization. In the business world, commitment to the organization is very important. Career and organizational culture negatively affect organizational commitment. The purpose of this study was to determine how the influence of organizational culture and career development on organizational commitment at Grand Rocky Hotel Bukittinggi. Quantitative and causal associative research examines cause-and-effect relationships. Validation and reliability assessments were conducted on ninety people using the saturated sampling method. A type of data analysis known as multiple linear regression analysis was used to investigate the effect of organizational culture and career development on employee commitment. The results showed that organizational commitment at Grand Rocky Hotel Bukittinggi is strongly influenced by career development and organizational culture.

Rafnelly Rafki; Hafidz Aima; Lusiana Lusiana; Silvia Sari; Yolanda Oktarina +1 more

Jurnal Manajemen Sosial Ekonomi 2023 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Employee well-being is an important factor in the productivity and success of an organization. Conflict can cause stress, and job dissatisfaction and affect employee welfare. Protracted conflicts or damaging relationships between employees can hinder operational efficiency. There has been much study of the effects of conflict and stress, but not much has been studied about the effect of conflict and stress and organizational change on employee productivity. The purpose of this study is to study the effect of conflict, stress, and organizational change on employee productivity. This research is a survey research with data collection of 300 respondents through questionnaires and interviews. Questions in the survey include the level of conflict experienced, its impact on productivity, and the factors that influence it. There are 3 independent variables, namely conflict, stress, and organizational change.  Its dependent variable is productivity. Linear regression or multiple regression is used to identify the extent to which conflict, stress, and organizational change predict productivity. Also used analysis with SEM. The results showed that the level of conflict in the workplace had a significant negative impact on employee productivity. The level of stress experienced by employees is also related to productivity. High stress leads to a decrease in productivity. Organizational change contributes to higher levels of conflict and stress among employees. However, managing change with good communication and management support can reduce the negative impact of change on productivity. This study concludes that good conflict management, stress management, and effective change management can help increase employee productivity in the work environment. The conclusion of this study provides a foundation for actions and policies that support increased employee productivity in the work environment.

Rafnelly Rafki; Suharno Prawirosumarto; Lusiana Lusiana; Silvia Sari; Yolanda Oktarina +1 more

Jurnal Manajemen Sosial Ekonomi 2023 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

In recent years, online shopping has become more immersive and integrated in everyday life, especially due to lifestyle changes triggered by the COVID-19 pandemic. However, there are still individual doubts and differences in the adoption rate of online shopping among Generation X. Generation X, these are individuals born between 1965 and 1980, have become one of the major consumer groups in the online shopping ecosystem. Although Generation X has experience with technology and the internet, a number of factors still influence the adoption rate of online shopping among them. There has been a lot of research done on online shopping but studying the perceived Effect of Convenience and Compatibility on Online Shopping Adoption among Generation X and using the TAM Approach, there has not been much and is still needed. So the purpose of this study is to study the Effect of Convenience and Perceived Compatibility on Online Shopping Adoption among Generation X: TAM Approach. The study involved an online survey conducted on a sample consisting of members of Generation X who actively use online shopping services. Data was collected through questionnaires that included questions related to convenience factors, compatibility, as well as the adoption rate of online shopping. Multiple linear regression analysis is used to test the research hypothesis. The results of this study show that the perception of convenience has a significant positive influence on the adoption rate of online shopping among Generation X. In addition, compatibility factors have also been shown to have a positive effect on the adoption of online shopping. His contribution is that companies can develop more effective strategies to increase the adoption of online shopping among this generation.

Rino Wahyudi; Dirvi Surya Abbas; Reni Anggraeni

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to determine the effect of the audit committee, stakeholder pressure, company size, institutional ownership on the publication of the sustainability report. In Manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 Period. This study uses a quantitative approach. The population in this study were 195 manufacturing companies listed on the IDX. The sampling technique used is purposive sampling. Based on the predetermined criteria, 11 samples of manufacturing companies were obtained. The type of data used in this research is secondary data. The method used is panel data regression analysis. The results of this study indicate that simultaneously Shareholder Pressure, Company Size, Institutional Ownership simultaneously affect the Sustainability Report Publication. Partially, the size of the company has a positive effect on the publication of the sustainability report. while the audit committee, shareholder pressure, institutional ownership have no effect on the publication of the sustainability report.