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Analytics

Ilhami Putra; Wahyu Juari Setiawan

Journal Economic Excellence Ibnu Sina 2024 STIKes Ibnu Sina Ajibarang

This study aims to prove and analyze the effect of organizational commitment and job satisfaction on employee performance through motivation as an intervening variable. In this study, several employees of the Jambi Provincial Education Office were selected as samples using a purposive sampling method. The data analysis technique used in this research is path analysis or Structural Equation Model (SEM) which is processed using Smart PLS. Based on the results of hypothesis testing, it was found that organizational commitment and job satisfaction had a positive and significant effect on the work motivation of Jambi Province Education Office employees. At the hypothesis testing stage it was also found that organizational commitment, job satisfaction and motivation had a positive and significant effect on the performance of Jambi Province Education Office employees. Besides that, in testing the indirect effect, it can be proven that motivation is able to mediate the relationship between organizational commitment and job satisfaction with the performance of Jambi Provincial Education Office employees.

Kridho Hery Gunawan; Nabilla Hayatun Nufusi

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2024 FEB Universitas Maritim Semarang

This study aims to determine the effect of work environment and workload on employee performance through job satisfaction as an intervening variable at PT. Pegadaian Wiyung Surabaya Branch. The population in this study is the company PT. Surabaya Wiyung Branch Pawnshop. The research method is assisted by the Partial Least Square program which is used with SmartPLS 4.0 software. This type of research used is quantitative research. Data taken using a questionnaire. The results showed that the work environment has a positive and significant effect on employee performance, workload has a positive and significant effect on employee performance, work environment has a positive and significant effect on job satisfaction, workload has a negative and insignificant effect, and job satisfaction has employee performance has a negative and insignificant effect,work environment has a negative and insignificant effect through job satisfaction on employee performance at PT. Pegadaian Wiyung Surabaya Branch, and workload has a negative and insignificant effect through job satisfaction on employee performance at PT. Pegadaian Wiyung Surabaya Branch.

Dewangga, Bagas Mahardhika Isna; Nursiam, Nursiam

Penelitian ini bertujuan untuk menguji teori fraud triangle (pressure, opportunity, dan rationalization) yang diproksikan dengan ACHANGE, LEV, OSHIP, ROA, RECEIVABLE, BDOUT, dan AUDCHANGE dalam Kecurangan Laporan Keuangan perusahaan manufaktur sektor aneka industri di Indonesia yang terdaftar pada Bursa Efek Infonesia (BEI) tahun 2019-2022. Metode pemilihan sampel menggunakan purposive sampling dan diperoleh 17 perusahaan dengan jumlah sampel 68. Metode analisis data yang digunakan adalah regresi linear berganda dengan bantuan SPSS versi 21. Hasil dari penelitian ini menunjukkan bahwa variabel ROA, dan RECEIVABLE berpengaruh terhadap Kecurangan Laporan Keuangan, sedangkan ACHANGE, LEV, OSHIP, BDOUT, dan AUDCHANGE tidak berpengaruh terhadap Kecurangan Laporan Keuangan.

Sari, Fannya Mutiara; Suci, Annisa Ari; Ananta, Mufita Dea; R. Pandin, Maria Yovita

Selama periode 2021–2023, penelitian ini menyelidiki bagaimana akuntansi hijau dan kinerja lingkungan berdampak pada kinerja keuangan perusahaan kimia yang terdaftar di Bursa Efek Indonesia. Kinerja lingkungan (X1) dan akuntansi hijau (X2) diukur dengan biaya lingkungan dan peringkat PROPER. Kinerja keuangan, yang diukur dengan ROE, adalah variabel dependen. Analisis data dilakukan dengan regresi linier berganda menggunakan SPSS, dan sample terdiri dari dua puluh perusahaan yang dipilih secara purposive. Hasil uji t menunjukkan bahwa akuntansi hijau memiliki pengaruh negatif signifikan terhadap kinerja keuangan, sedangkan uji F menunjukkan bahwa kedua variabel independen memiliki pengaruh positif signifikan terhadap kinerja keuangan secara keseluruhan.

Daulian, Fika; Emilia, Ova; Wahab, Abdul

Jurnal Kesehatan Tropis Indonesia 2024 PT. LARPA JAYA PUBLISHER

Seksualitas merupakan sebuah domain penting dan kompleks dalam kualitas kehidupan. Aktivitas seksual melibatkan elemen fisik, psikologis, sosial, dan estetik. Hal ini sangat kompleks sehingga rentan mengalami masalah. Jika seksualitas perempuan terganggu, konsekuensi yang terjadi kemungkinan akan berpengaruh terhadap keharmonisan hubungan suami istri dan kelangsungan fungsi reproduksi seorang perempuan. Sejumlah penelitian menemukan efek samping yang ditimbulkan dari lamanya penggunaan suntikan DMPA. Pemakaian kontrasepsi suntik DMPA dalam jangka waktu yang lama dikaitkan dengan kemungkinan terjadinya disfungsi seksual. Mengetahui dan menganalisis risiko lama penggunaan kontrasepsi suntik DMPA dengan disfungsi seksual pada perempuan usia reproduktif di Kota Kendari. Penelitian observasional analitik menggunakan rancangan cohort retrospective. Subyek dalam penelitian ini adalah semua perempuan usia reproduktif yang menggunakan kontrasepsi DMPA di Kota Kendari Jumlah sampel dalam penelitian ini sebayak 196 perempuan usia subur dengan teknik pengambilan sampel secara accidental sampling. Variabel bebas yaitu lama penggunaan Depo Medroxy Progesterone Acetate dan variabel terikat yaitu disfungsi seksual perempuan. Subjek penelitian ini adalah perempuan usia subur 15-49 tahun pengguna kontrasepsi suntik Depo Medroxy Progesterone Acetate. Analisis data dilakukan dengan analisis deskriptif untuk mengetahui distribusi frekuensi dan proporsi, bivariabel dengan uji Chi-square dan multivariable menggunakan uji regresi logistik. Hasil penelitian ini ditemukan dari seluruh responden penelitian sebanyak 39 % perempuan mengalami difungsi seksual. Dari penelitian ini juga diketahui bahwa prevalensi klien DMPA ? 2 tahun mengalami disfungsi seksual sebesar 58 %. Risiko disfungsi seksual pada klien DMPA ? 2 tahun menggunakan kontrasepsi DMPA ? 2 tahun 2 kali lebih besar dibandingkan klien pengguna DMPA < 2 tahun (RR = 2,1 95 % CI 1,62-2,84). Usia ibu, usia suami dan usia pernikahan merupakan faktor risiko yang cukup penting dalam menyebabkan disfungsi seksual. Pada hasil multivariabel usia perempuan merupakan faktor yang berkontribusi paling besar memengaruhi kejadian disfungsi seksual, pada usia reproduksi yaitu pada kelompok usia 35-49 tahun berisiko tinggi (p=0,001 < 0,05) mengalami disfungsi seksual

Siti Khoiriyah; Heri Prabowo; Ika Indriasari

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of financial literacy and lifestyle on saving behavior with self-control as an intervening variable among undergraduate students of the Faculty of Economics and Business at PGRI University Semarang. This research employs a quantitative approach with data collection methods using surveys conducted through questionnaires. The population of this study consists of 1,464 undergraduate students from the Faculty of Economics and Business cohorts 2020-2023. The sampling technique used is purposive sampling, involving 314 respondents from the Management Study Program and the Digital Business Study Program. Data analysis was performed using SEM with the assistance of SmartPLS software. The results of hypothesis testing indicate that financial literacy and lifestyle have a positive and significant effect on saving behavior. Additionally, self-control serves as a mediator in the relationship between financial literacy and lifestyle on saving behavior.   Keywords: , , ,

Ataina Rusyda Fauziyah; Hwihanus Hwihanus

Jurnal Kajian dan Penalaran Ilmu Manajemen 2024 CV. Aksara Global Akademia

Penelitian ini bertujuan untuk mengevaluasi dampak faktor fundamental makro dan struktur kepemilikan utama terhadap nilai perusahaan, dengan mempertimbangkan kinerja keuangan dan manajemen laba. Penelitian ini juga bertujuan menjelaskan interaksi antar variabel. Menggunakan teknik kuantitatif, data sekunder dikumpulkan dari laporan keuangan perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Penelitian ini juga memeriksa teori, memprediksi hubungan antara variabel dan indikator, serta menjelaskan hubungan antar variabel yang tidak dapat diukur langsung. Alat analisis Smart-PLS 4.0 digunakan dalam penelitian ini. Hasil analisis menunjukkan penolakan terhadap beberapa hipotesis.

Ramadani, Nur; Siburian, Marshanda; Nababan, Stevani; Sitanggang, Twin Lizu; Angin, Emia Perangin +2 more

Tujuan dari penelitian ini adalah untuk mengevaluasi dampak uang saku terhadap tingkat konsumsi mahasiswa jurusan Pendidikan Ekonomi angkatan 2023 di Universitas Negeri Medan. Penelitian ini menggunakan metode kuantitatif dengan penerapan kuesioner dan survei deskriptif. Jumlah sampel penelitian adalah 70 mahasiswa. Data dikumpulkan menggunakan perangkat lunak SPSS 25. Tim peneliti mengumpulkan informasi melalui skala kesadaran diri dan kuesioner untuk menilai jumlah uang saku serta tingkat konsumsi mahasiswa Pendidikan Ekonomi. Teknik analisis yang diterapkan adalah regresi sederhana. Hasil penelitian menunjukkan bahwa (1) Konstanta positif (B0) menunjukkan pengaruh positif dari variabel independen (X), dan (2) koefisien regresi variabel sebesar 0,362 atau 36,2%.  

Wahyu Widodo

Prospect : Jurnal Manajemen dan Akuntansi 2024 STIE Rajawali Purworejo

Tujuan penelitian ini adalah untuk mengetahui apakah ada pengaruh yang positif dan signifikan antara koleksi buku dan pelayanan terhadap mina baca siswa pada perpustakaan SMP Negeri 36 Purworejo. Penelitian ini merupakan penelitian deskriptif kuantitatif karena data penelitian menggunakan angka untuk menyimpulkan hasil penelitian yang dilakukan pada perpustakaan SMP Negeri 36 Purworejo. Populasi penelitian ini adalah semua siswa SMP Negeri 36 Purworejo yang berjumlah 571 siswa. Sampel yang digunakan sebesar 58 siswa dengan menggunakan accidental sampling. Penelitian ini menggunakan metode analisis data yaitu : regresi linier berganda, koefisien determinasi, uji t dan uji F.Berdasarkan penelitian oleh penulis akhirnya diperoleh hasil regresi berganda yaitu Y = (-0,416) + 0,639(X1) + 0,306(X2). Hasil perhitungan koefisien determinasi menunjukkan angka adjusted R Square sebesar 0,131 atau 13,1%. Angka tersebut berarti bahwa sebesar 13,1% minat baca siswa dipengaruhi oleh variabel koleksi buku dan pelayanan. Sedangkan sisanya 86,9% dipengaruhi oleh variabel lain diluar penelitian seperti faktor pembawaan, jenis kelamin, tingkat pendidikan, kesehatan, keadaan jiwa dan kebiasaan.Penelitian ini menunjukkan hasil t tabel sebesar 1,672, t hitung variabel koleksi buku sebesar 1,962 dengan nilai sig 0,055 sehingga H1 diterima. Sedangkan t hitung variabel pelayanan sebesar 1,412 dengan nilai sig 0,163 sehingga H2 ditolak. Uji f menunjukkan angka f tabel 3,158 dengan tingkat keyakinan 0,05 dan f hitung sebesar 5,371 dengan nilai sig 0,007, maka H3 yang menyatakan secara simultan ada pengaruh yang positif dan signifikan antara variabel koleksi buku dan pelayanan terhadap minat baca siswa pada perpustakaan SMP Negeri 36 Purworejo diterima dan Ho ditolak.Kata Kunci : Koleksi Buku, Kualitas Pelayanan dan Minat Baca

Rista; Hwihanus

Akuntansi dan Ekonomi Pajak: Perspektif Global 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to test and analyze the relationship between micro fundamental variability, macro fundamental to firm value, ownership structure, financial performance, and capital structure in Insurance Services Companies listed on the Indonesia Stock Exchange. Population search on 30 financial statements of Insurance Services Companies listed on the Indonesia Stock Exchange. This research method uses purposive sampling with a total sample of 10 companies with the years 2021-2023. The data analysis technique in this study uses Partial Least Square which consists of Inner Model, Outers Model and Weight Relation. The results showed that of the 13 hypotheses made, 3 hypotheses were accepted while 10 hypotheses were rejected. The test results show that 10 indicators have insignificant values.    

Aprilia Wahana Putri; Hwihanus

Kajian Ekonomi dan Akuntansi Terapan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to analyze whether there is an influence of Macro Fundamental Analysis, Micro Fundamental Analysis on Company Value with Capital Structure, Company Characteristics and Financial Performance in Service Companies Listed on the Indonesian Stock Exchange in 2019-2023. This research uses quantitative research and the type of data used is secondary data obtained from the results of annual reports of companies listed on the Indonesia Stock Exchange (BEI) for 2019-2023 through the official website of the Indonesia Stock Exchange and other supporting journals related to this research. . The sample used in this research consisted of 6 financial services companies listed on the Indonesia Stock Exchange, whose data were then analyzed using the Smart-PLS version 4 application. The results of this research show that among the proposed hypotheses there are 7 independent variables that have a positive and significant effect on the variables dependent, while the remaining 6 variables have a negative effect on the dependent variable, namely company value

Sofinatus Solikhah; Hwihanus Hwihanus

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2024 Institut Teknologi dan Bisnis (ITB) Semarang

This academic study aims to investigate the influence of macro fundamental analysis, micro fundamental analysis, ownership structure, financial performance, and capital structure on firm value, with audit opinion as a moderating variable. The sample population consists of 5 transportation companies listed on the Indonesian Stock Exchange (IDX) over a 6-year period. The research employs a quantitative approach, utilizing secondary data in the form of company financial information. Data analysis is conducted using the SmartPLS application. The findings demonstrate that the examined variables have both positive and negative effects on firm value, although some of these effects are statistically insignificant. From a theoretical perspective, this study contributes to the understanding of how various firm-specific and external factors, as well as the moderating role of audit opinion, shape the value of transportation companies in the Indonesian market. The results provide insights that can inform managerial decision-making and strategic planning within the industry.

Ruri Istia Damayanti; Hwihanus Hwihanus

Kajian Ekonomi dan Akuntansi Terapan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of macro fundamentals, capital structure, ownership structure on firm value with profitability as an intervening variable in agri-food companies listed on the Indonesia Stock Exchange from 2014 to 2023. This research uses documentation studies as a data collection technique and for data processing, Smart-PLS (Partiral Lerast Squarers) is used. The results show that capital structure has a significant influence on firm value, while ownership structure does not show a significant influence. In addition, profitability is proven to be an intervening variable that strengthens the relationship between capital structure and firm value, but does not strengthen the relationship between firm size and firm value. These findings provide important implications for the management of Agri-Food companies in making decisions related to financing and ownership strategies to increase firm value.

Ruri Istia Damayanti; Hwihanus Hwihanus

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2024 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to analyze the effect of macro fundamentals, capital structure, ownership structure on firm value with profitability as an intervening variable in agri-food companies listed on the Indonesia Stock Exchange from 2014 to 2023. This research uses documentation studies as a data collection technique and for data processing, Smart-PLS (Partiral Lerast Squarers) is used. The results show that capital structure has a significant influence on firm value, while ownership structure does not show a significant influence. In addition, profitability is proven to be an intervening variable that strengthens the relationship between capital structure and firm value, but does not strengthen the relationship between firm size and firm value. These findings provide important implications for the management of Agri-Food companies in making decisions related to financing and ownership strategies to increase firm value.

Zulkifli T; Arifin Arifin; Rahmisyari Rahmisyari

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine the HR information system on employee performance through employee work evaluation. This research was conducted within the scope of the Tojo Una - Una Regency Regional Work Unit. The research method used is quantitative with a survey approach. Basic data was collected through distributing questionnaires to a total of 97 research samples. The data analysis technique used is SEM-PLS Structural Equality Modeling. The results of this research show that the HR information system has a positive and significant effect on employee performance through job evaluation. Thus, the conclusion that can be drawn from this study is: to increase the influence of the HR information system on employee performance through job evaluation, by following all procedures and regional regulations by paying attention to the stages that have been implemented by the SKPD.

Joshua Yonathan Sugianto; Hwihanus Hwihanus

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The research aims to analyze whether macro fundamentals, dividend policy, funding decisions and investment decisions influence company value with financial performance and ownership structure as intervening variables. The method used in the research is quantitative with secondary data sources originating from the 2018-2023 financial reports. The population in the research are companies listed on the Indonesian Stock Exchange, while the sampling technique used in the research uses purposive sampling where 5 industrial companies are selected by researchers with certain criteria. The tool for processing and analyzing data uses the Smart-Pls version 4 application. Analysis results shows that macro fundamentals, dividend policy and investment decisions do not have a direct effect on the company's financial performance, while funding decisions have an effect on the company's financial performance; Macro fundamentals, investment decisions, funding decisions do not influence the ownership structure, while dividend policy influences the ownership structure; Ownership structure has an insignificant influence on financial performance, financial performance has a negative and significant influence on company value, ownership structure has a positive and significant influence on company value.

Rivaldo Martadinata Anthonie; Hwihanus Hwihanus

Jurnal Kendali Akuntansi 2024 International Forum of Researchers and Lecturers

This research investigates the impact of macroeconomic fundamentals on financial performance and capital structure, with earnings management and firm characteristics as intervening variables, focusing on manufacturing companies listed on the Indonesia Stock Exchange. The macroeconomic fundamentals analyzed include inflation, exchange rates, GDP, and interest rates, which are hypothesized to affect stock returns. Capital structure is measured by the debt-to-equity ratio and the debt-to-asset ratio. Financial leverage is gauged using the interest coverage ratio and the debt-to-operating income ratio. Firm characteristics encompass the company's age, the number of board commissioners, the number of directors, and the number of audit committee members. Financial performance is evaluated using indicators such as EBIT, DFL, DOL, DPR, asset turnover, and EPS growth. The research employs a quantitative method with data analysis conducted using Smart PLS. The results indicate that financial leverage significantly influences firm characteristics and capital structure but does not significantly impact financial performance. Macroeconomic fundamentals significantly affect firm characteristics but do not significantly impact financial performance, earnings management, or capital structure. Firm characteristics significantly influence financial performance but not earnings management. Capital structure significantly affects earnings management but does not significantly impact financial performance. This study aims to provide insights for decision-makers to enhance company financial performance through effective management of capital structure and earnings management.

Putri Ayu Evitasari; Hwihanus Hwihanus

Jurnal Kajian dan Penalaran Ilmu Manajemen 2024 CV. Aksara Global Akademia

Penelitian ini bertujuan untuk mengetahui pengaruh faktor fundamental makro dan mikro terhadap nilai perusahaan dengan mempertimbangkan struktur modal, kinerja keuangan, dan karakteristik perusahaan sebagai variabel intermediasi selama periode 2015-2020. Variabel intervening menjelaskan hubungan antara variabel independen dan dependen, dalam hal ini struktur modal, kinerja keuangan, dan karakteristik perusahaan memberikan gambaran tentang bagaimana nilai perusahaan dipengaruhi oleh variabel makroekonomi dan mikroekonomi. Penelitian ini menggunakan metode kuantitatif dengan data yang dikumpulkan dari sumber seperti BPS, laporan keuangan perusahaan, dan idx.com, dan dianalisis menggunakan Structural Equation Modeling PLS 4. Judul penelitian ini adalah "Analisis Fundamental Makro, Fundamental Mikro terhadap Nilai Perusahaan dengan Struktur Modal, Kinerja Keuangan, dan Karakteristik Perusahaan sebagai Variabel Intervening pada Perusahaan yang bergerak di Sektor Makanan dan Minuman Periode 2015-2020". Hasil penelitian menunjukkan bahwa fundamental mikro berpengaruh positif sebesar 0,372 dan signifikan pada level 0,030 terhadap struktur modal, serta berpengaruh positif sebesar 0,455 dan signifikan pada level 0,044 terhadap nilai perusahaan. Selain itu, kinerja keuangan berpengaruh positif sebesar 0,517 dan signifikan pada level 0,002 terhadap nilai perusahaan. Temuan tersebut menunjukkan bahwa faktor fundamental mikro dan kinerja keuangan berperan penting dalam menentukan nilai perusahaan sektor makanan dan minuman selama periode penelitian.

Nabilah Qurrotul `Aini; Hwihanus

Jurnal Sistem Informasi dan Ilmu Komputer 2024 International Forum of Researchers and Lecturers

This study aims to investigate the influence of macro fundamental variables (such as inflation, interest rates, and exchange rates), micro fundamental variables (such as DER, DPR, DR), as well as capital structure variables, financial performance, and ownership structure as intervening variables on firm value in the mining sector on the Indonesia Stock Exchange. This study uses a quantitative approach with secondary data from the financial statements of mining companies listed on the Indonesia Stock Exchange for the period 2010 to 2019. Data collection is done by random sampling of these companies, and data analysis uses the SmartPls 4 application to test the relationship between the variables studied. The results of this study are expected to provide a deeper understanding of how macroeconomic and microeconomic fundamental factors, as well as capital structure, financial performance, and ownership structure, contribute to firm value in the context of the mining sector in Indonesia. The practical implications of this study are expected to provide guidance to stakeholders, including company management, investors, regulators, and academics, in optimizing investment strategies and decision-making in this highly potential sector. This research can also make a theoretical contribution in expanding the understanding of the factors that influence firm value in the mining sector

Christine Cicilia Saputra; Hwihanus Hwihanus

Jurnal Kendali Akuntansi 2024 International Forum of Researchers and Lecturers

This study aims to analyze the effect of ownership structure on financial performance in service companies by considering the role of capital structure, earnings management, and company characteristics as intervening variables. The data used in this study comes from the financial statements of service companies listed on the Indonesia Stock Exchange during a certain period. The analysis tool used is SmartPls. The results showed that ownership structure has a significant influence on the company's financial performance. In addition, capital structure is also found to have an important role as an intervening variable in the relationship. These findings provide important insights for managers and stakeholders in optimizing ownership and capital structure to improve the financial performance of the firm.