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Hendri Gusma Hendra; Dori Mittra Candana; M. Afuan

Ebisnis Manajemen 2024 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to test how much influence Organizational Culture and Work Environment have on Employee Performance with Job Satisfaction as an Intervening Variable at PT. Padang Distribusindo Raya DC Padang Aro. The population in this study was 40 respondents with a sample of the population, namely 40 employee respondents of PT. Padang Distribusindo Raya DC Padang Aro. The sampling method of the study was carried out by questionnaire and observation. The research sample technique used was the Saturated Sampling technique using Structur Equation Modeling (SEM) and Partial Least Square (PLS) by distributing questionnaires to 40 respondents. The results of the data analysis concluded that there was a significant influence of organizational culture on job satisfaction. There was a significant influence of the work environment on job satisfaction. There was a significant influence of organizational culture on employee performance. There was a positive insignificant influence of the work environment on employee performance. There was a significant influence of job satisfaction on employee performance. There was a significant influence of organizational culture on employee performance through job satisfaction. There was a positive insignificant influence of the work environment on employee performance through job satisfaction.    

Wilianti Wilianti; Sri Yuni; Septa Soraida

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

The development of the banking industry in Indonesia is highly regarded, making the presence of banking institutions essential. It is known that the banking industry plays a strategic role in supporting the implementation of national development to enhance equitable development. To become a sufficiently good bank, measuring performance as an indicator of success is an absolute requirement. This research aims to determine whether the Risk Based Bank Rating approach can measure Financial Performance and the Risk Based Bank Rating moderated by Capital Structure can measure Financial Performance. Case study of state-owned banks listed on the Indonesia Stock Exchange in 2019-2022. This research uses secondary data and research methods used is quantitative. The results show that Non-Performing Loans have a negative impact on financial performance, the Loan to Deposit Ratio (LDR) has a significant impact on Return On Assets (ROA), the Net Interest Margin (NIM) has a positive and significant impact on financial performance measured by Return On Assets (ROA). Operating Expenses to Operating Income (BOPO) has a negative and significant impact on financial performance measured by Return On Assets (ROA). The Capital Adequacy Ratio (CAR) has a significant impact on financial performance. Capital Structure has a significant impact on Non-Performing Loans (NPL) compared to financial performance. Capital Structure significantly affects the Net Interest Margin (NIM) concerning financial performance. The capital structure between operating expenses and operating income can influence a company's performance.    

Yoppi Syahrial; Indri Sri Endarwati; Gustita Arnawati Putri

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Instead of being in good condition when experiencing a demographic bonus, it turns out that Indonesia has not been able to maximize this factor and is still hampered by unemployment and the government is always encouraging the formation of new entrepreneurs. This research examines the factors that can influence entrepreneurial intentions among students in Soloraya, namely parental support, income expectations, entrepreneurial education and entrepreneurial motivation which have a dual role as direct influences and mediation. The current research aims to harmonize the theory of planned behavior to explain the role of parental support, income expectations and entrepreneurial motivation in current conditions. This research involved 250 students spread across several universities in Solo and analyzed the data using smart PLS. The results found in this research were that all the variables studied were able to influence students' entrepreneurial intentions in Solo Raya.

Putri Nurmala Aprilia; Hari Setiono; Muhammad Bahril Ilmiddaviq

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

This research raises the issue of the phenomenon of tax evasion amidst the increase in tax revenue realization in the last three years. This study aims to determine the effect of money ethics and tax morale on student perceptions of tax evasion with hedonism as a moderating variable. The object of this research is the cadre of the Mojokerto National Student Movement (GMNI) organization. This study uses a quantitative approach with primary data sources and uses a survey method through google form with a Likert scale measuring instrument. The population in this study were 115 cadres of the Mojokerto GMNI organization. The sampling technique used purposive sampling to get 65 respondents. The data analysis technique uses descriptive statistical analysis with the Structural Equation Modeling- Partial Least Square (SEM-PLS) method. The test tool used is SmartPLS software version 4.1.0.2 with outer model and inner model. The results showed that money ethics has a positive and significant effect on student perceptions of tax evasion, tax morale has a negative and significant effect on student perceptions of tax evasion, and hedonism is able to moderate the influence of money ethics and tax morale on student perceptions of tax evasion.

Hidayatul Aisyah Nur Rohman; Nur Ainiyah; M.Bahril Ilmidaviq

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the impact of each ESG (environmental, social, governance) aspect on the financial performance of mining companies listed on the Indonesia Stock Exchange, with ownership structure proxied by managerial ownership as a moderating variable. This quantitative research employs purposive sampling, resulting in a sample of 10 mining companies listed on the IDX for the period 2019-2023. Data analysis was conducted using SPSS version 22 with multiple linear regression and Moderate Regression Analysis (MRA) methods. The results show that both partially and simultaneously, all ESG variables affect financial performance, though the social aspect has a negative impact. Additionally, managerial ownership is proven to moderate the relationship between ESG aspects and financial performance.

Sabrina Salsabila Azzahra; Hari Setiono; Nurdiana Fitri Isnaini

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

The aim of this research is to analyze the comparison of financial performance and stock returns before and after mergers and acquisitions which are moderated by good corporate governance. This research applies comparative quantitative methods, using secondary data. A population of 21 companies that have carried out merger and acquisition activities were registered with the KPPU in 2021 and listed on the IDX during the 2019-2023 period. A sample of 11 companies was obtained with a 4 year observation span using the purposive sampling method. The data analysis used was IBM SPSS version 27 software with hypothesis testing, namely paired sample t-test, t test, R2 test, and MRA test. The research results show that the ROA, CR, DER, TATO, EPS and Stock Return variables do not show differences before and after carrying out mergers and acquisitions. The proportion of independent board of commissioners cannot moderate the influence of ROA, CR and EPS on merger and acquisition performance. The proportion of independent board of commissioners can moderate the influence of DER, TATO, and Share Return on merger and acquisition performance.

Joyce, Linda; Windarti, Maria Titik; Yuliani, Yuliani

Jurnal Silih Asah 2024 LPPM - STT Kadesi Bogor

Permasalahan dalam penelitian ini adalah mengenai bagaimana peranan wanita Kristen terhadap masa depan keluarga yang berhasil. Pertama, dalam sebuah keluarga, wanita memiliki peranan yang sangat penting. Wanita bertanggung jawab atas banyak hal, termasuk mengurus rumah, mendidik anak, menyediakan makanan sehat, dan tugas-tugas lain yang krusial bagi kesejahteraan keluarga. Kedua, masa depan keluarga adalah kondisi keluarga di masa mendatang yang sangat dipengaruhi oleh tindakan dan keputusan yang diambil saat ini. Oleh karena itu, peranan wanita dalam keluarga sangat menentukan bagaimana keadaan keluarga tersebut di masa depan. Ketiga, peranan wanita Kristen terhadap masa depan keluarga sangat erat kaitannya dengan nilai-nilai yang diajarkan dalam Alkitab. Wanita Kristen yang menjalankan perannya sesuai dengan Firman Tuhan dalam Amsal 31:10-31 dapat membawa masa depan keluarga yang indah dan berhasil dalam Tuhan. Penelitian ini bertujuan untuk menguraikan bagaimana peranan wanita Kristen, berdasarkan Amsal 31:10-31, mempengaruhi masa depan keluarga. Strategi yang digunakan adalah metode kuantitatif dengan pengumpulan data melalui angket yang disebarkan kepada 13 responden. Angket tersebut berisi 24 butir pernyataan yang mengukur variabel Peranan Wanita (X) dan Masa Depan Keluarga (Y). Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan antara variabel X dan variabel Y, dengan r hitung sebesar 0,310 yang lebih besar dari r tabel sebesar 0,265 pada taraf signifikan 0,05. Peranan wanita Kristen berdasarkan Amsal 31:10-31 terbukti memberikan dampak positif terhadap masa depan keluarga jemaat di GPIA Cibinong. Wanita Kristen yang baik, cakap, dan takut akan Tuhan, yang menjalankan setiap tindakan sesuai dengan perintah Tuhan, mampu membawa keluarganya menuju masa depan yang berbahagia dan berhasil. Hasil penelitian ini menegaskan pentingnya peranan wanita Kristen dalam membentuk masa depan keluarga yang sukses dan diberkati.

Septiana Irma Nugraheni; Hari Setiono; Nurdiana Fitri Isnaini

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of MVA, BEP and ROI on stock returns with CSR as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange. The population used in this study were food and beverage companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sample selection used purposive sampling. Based on purposive sampling, 39 data were obtained from 13 samples that met the criteria with data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The data analysis technique used multiple linear regression analysis with SPSS (statistical product and service solutions) tools. The results of this study indicate that MVA has no effect on stock returns, BEP and ROI has an effect on stock returns, CSR is able to moderate MVA and BEP on stock returns, CSR does not moderate ROI on stock returns.    

Baiq Nurmaulida Nindiyana; Djoko Suprayetno; I Nyoman Nugraha

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research is entitled the effect of Reward and Punishment on Work Discipline Through Work Motivation as an Intervening Variable (Study on Employees of the Central Lombok Regency Community and Village Empowerment Office). This research aim to determine the effect and significance of reward and punishment variables on work discipline through work motivation as an intervening variable. The number of repondents in this study were 33 people from the Central Lombook Regency Community and Village Empowerment Office employees and this study used quantitative research methods. The  data analysis used is path analysis, as well as statistical test namely the F test, T test, and R Square test processed using IBM SPSS 20. The result of this research indicate that : 1) Reward has no significant effect on work  discipline, 2). Punishment has a significant effect on work discipline, 3). Work Motivation has a significant effect on work discipline, 4). Reward has no significant effect on work motivation, 5). Punishment has no significant effect on work motivation, 6). Reward has no significant effect on work discipline through work motivation, 7). Punishment has no significant effect on work discipline through work motivation.

Nur Fajar Ali Maulana; Esti Dwi Rahmawati; Nur Hadi

Manajemen Kreatif Jurnal (MAKREJU) 2024 Pusat Riset dan Inovasi Nasional

The aim of this research is to partially determine whether motivation has a significant effect on employee performance, motivation has an effect on job satisfaction, job satisfaction has an effect on performance, and whether job satisfaction mediates work motivation on employee performance. This research was conducted quantitatively using an explanatory and descriptive approach and data collection through questionnaires. A total of 40 employees of the Sukoharjo Regency Satu Pindu Investment and Integrated Services Service consist of 27 civil servants, 3 PPPK and 10 freelance daily workers (THL). Regression correlation analysis was used. The results of the analysis show that work motivation has a significant effect on performance and job satisfaction, job satisfaction has a significant effect on performance and job satisfaction has succeeded in mediating work motivation on employee performance.

Olivia Stephanie Sarwono Putri; R. Taufiq Nur Muftiyanto; Esti Dwi Rahmawati

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

Dalam menghadapi persaingan bisnis ritel yang semakin ketat, sangat penting untuk mengembangkan strategi yang dapat menarik lebih banyak perhatian pembeli terhadap produk. Penelitian ini bertujuan untuk menilai dampak promosi penjualan dan tampilan toko terhadap pembelian impulsif. Sampel yang digunakan terdiri dari 97 konsumen yang berbelanja di Matahari Departement Store Solo Grand Mall. Variabel yang diteliti mencakup promosi penjualan, tampilan toko, dan pembelian impulsif. Data primer dikumpulkan melalui kuesioner dan dianalisis dengan menggunakan metode Structural Equation Modeling-Partial Least Square (SEM PLS) serta SmartPLS 4.0. Hasil penelitian mengungkapkan bahwa promosi penjualan dan tampilan toko memiliki pengaruh positif dan signifikan terhadap pembelian impulsif.

Yerisva, Laura; Widian Sari, Marta; Pratiwi, Nila

Master Manajemen 2024 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Tujuan riset ini ialah untuk menguji pengaruh kinerja dan motivasi terhadap kinerja pegawai melalui tingkat kepuasan kerja pada Dinas Pendidikan dan Kebudayaan Kota Pudong. Populasi yang diteliti berjumlah 123 pekerja. Sampel sebanyak 95 karyawan dipilih menggunakan Sloane sampling dengan pendekatan kualitatif. Data dikumpulkan melalui survei dan penyebaran kuesioner kepada responden. Data dianalisis menggunakan metode struktural Equation Modeling (SEM) dengan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa pengaruh kinerja pegawai dan promosi melalui etos kerja berada pada tingkat yang baik. Penilaian positif menunjukkan bahwa (1) semangat kerja pegawai Dinas Pendidikan dan Kebudayaan Kota Padang yang efisien dan efektif, (2) promosi kerja yang efektif berdampak positif dan bermanfaat terhadap semangat kerja pegawai Dinas Pendidikan dan Kebudayaan Kota Padang. ) tidak berpengaruh terhadap pegawai yang bekerja di Dinas Pendidikan dan Kebudayaan Kota Padang, (5) etos kerja diterima dengan baik dan bermanfaat bagi pegawai yang bekerja di Dinas Pendidikan dan Kebudayaan Kota Padang, (6) Kerja yang efisien dan efektif bagi pegawai melalui kepuasan kerja Dinas Pendidikan dan Kebudayaan Kota Pudong, dan (7) memajukan kerja yang efektif dan bermanfaat bagi para pegawai yang bekerja melalui kepuasan kerja Dinas Pendidikan dan Kebudayaan Kota Pudong.

Shokhibul Lutfi; Adya Hermawati; Dharmayanti Pri Handini

Transformasi: Journal of Economics and Business Management 2024 Universitas 17 Agustus 1945 Semarang

The purpose of this study was to evaluate the impact of Competence and Work Motivation on Employee Performance and also the role of Work Discipline as a moderator variable. The population used in this study were all civil servants at the Senori District Office, Tuban Regency, and the sample taken using saturated or census sampling techniques, with a total of 37 respondents. Data analysis used Smart Partial Least Square (PLS) software.The results of this study indicate that good competence will improve employee performance, also with good motivation will improve employee performance. This study also found that work discipline can improve employee performance. Furthermore, it was also found that work discipline has a strong moderating role on competence towards employee performance, and has a moderating role on motivation towards employee performance at the Senori District Office, Tuban Regency.

Atala Cindy Fatya; Esti Dwi Rahmawati

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study is to determine the influence of motivation on employee performance through employee engagement as an intervening variable in the Surakarta City Investment and One-Stop Integrated Services Office. The sampling method used saturated sampling with a total of 58 respondents. Data collection was carried out by distributing a questionnaire at the Surakarta DPMPTSP office. The analysis technique uses PLS (Partial Least Square) with the SmartPLS 3.0 program. The results of the study show that motivation has a positive and insignificant effect on employee performance, employee engagement has a positive and significant effect on employee performance, motivation has a positive and significant effect on employee engagement, and employee engagement can mediate the influence of motivation on employee performance.

Sutri Aditya Yoga Kumbara; Agus Suyatno; Indra Hastuti

Jurnal Manajemen Bisnis Era Digital 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this research is to determine whether Spiritual Intelligence can affect Employee Performance, Organizational Culture can affect Employee Performance, and Motivation can be a mediating variable between Organizational culture and Spiritual Intelligence on Employee Performance. This study uses a quantitative approach with data collection through questionnaires. With respondents as many as 50 employees at Ud. Zaghal Pacitan, East Java with 2 types of Permanent and Daily job groups. The results showed that spiritual intelligence can affect employee performance, organizational culture can affect employee performance, and motivation variables can be mediating variables between spiritual intelligence and organizational culture on employee performance.

Mimi Fitriani; Weny Rosilawati; Ridwansyah Ridwansyah

Jurnal Manajemen Bisnis Digital Terkini 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The many tasks and authorities make KPPS officers stressed. This study aims to see whether happiness at work will affect the stress level of KPPS officers. The method in this study is a quantitative method with the help of SPSS software. Based on the results of the data analysis, it is stated that the significance value of the interaction variable between Employee Engagement and burnout moderated by Happiness at work is 0.000 (> 0.05), so it is concluded that the happiness at work variable (M) is able to moderate the effect of employee engagement on the burnout variable, which means that if KPPS employees in West Teluk Betung have positive emotions at work, then KPPS employees will have a positive work environment and will not experience burnout or stress at work.

Lady Trifena Masa; Tirta Rangga Datu; Sita Yubelina Sabandar; Yohanis Tasik Allo

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

To be able to reduce corporate tax payments, it is necessary to conduct an evaluation of tax management. Companies can exercise tax aggressiveness to minimize their tax burden without going against existing government policies. This study aims to examine the influence of capital intensity and leverage on tax aggressiveness. The population of this study is companies in the consumer goods industry sector listed on the Indonesia stock exchange for the 2020-2023 period. In collecting samples using the purposive sampling method, then there were 108 samples obtained. The research data used is secondary data in the form of annual financial reports from sample companies. The data analysis methods are classical assumption tests and hypothesis tests.   The results showed that the capital intensity variable had a significant influence on tax aggressiveness, while the leverage variabel has an influence but not significantly on tax aggressiveness.

Annasya Al Sadhilla; Esti Dwi Rahmawati; Indra Hastuti

Jurnal Manajemen Bisnis Era Digital 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the mediation of purchase interest on the influence of price and on purchasing decisions at Sate Kambing Muda Mas HJT Surakarta. This study uses a primary data collection method, namely by distributing questionnaires where the population in this study were customers of Sate Kambing Muda Mas HJT. Sampling in this study used the accidental sampling technique or happened to meet respondents with a sample of 100. The analysis technique used was Structural Equation Modeling-Partial Least Square (SEM-PLS) and used the SmartPLS 4.0 program. The results of this study indicate that price has a positive and significant effect on purchasing decisions, price has a positive and significant effect on purchasing interest, purchasing decisions have a positive and significant effect on purchasing interest, purchasing interest is able to mediate the effect of price on purchasing decisions.

Fatih Fuadi; Heni Verawati; Lita Aryani

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the rapidly growing era of digitalization, significant changes have occurred in consumer behavior, especially with the existence of e-commerce platforms and online marketing innovations. Today's consumers frequently browse for information about fashion products before making a purchase. Goals of the study to examine the impact of product searches on impulsive buys, Together with the relationship's moderating effect of flash sales, as well as sharia business perspective. Purposive sampling is a quantitative research method that is utilized. involving Shopee users in Bandar Lampung City. Data were collected using a Google Form-based questionnaire with a Likert scale. The findings indicated that the chance of making an impulsive purchase increased with the amount of time spent searching.. In addition, flash sales were shown to moderate this relationship, increasing impulse buying tendencies when found during browsing. These findings imply that the management of product browsing and flash sale offers needs to be considered in marketing strategies, taking into account the Shariah perspective to ensure fair and non-wasteful transactions.

Nirma Fitriana; Hilda Hilda; Riduwansah Riduwansah

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the influence of service quality and perceived value on customer loyalty of ATM card users at BSB Syariah KCP UIN Raden Fatah Palembang through satisfaction as an intervening variable. This research uses primary data with a quantitative approach in the form of distributing questionnaires with a sample collection method using purposive sampling with the Hair et.al formula which received as many as 150 respondents. The research instrument testing technique uses SEM-PLS using an analysis tool in the form of SmartPLS version 3.0. The results of this research show that: (1) service quality has a positive and significant effect on customer loyalty; (2) perceived value has a positive and significant effect on customer loyalty; (3) service quality has a positive and significant effect on customer satisfaction; (4) perceived value has a positive and significant effect on customer satisfaction; (5) customer satisfaction has a positive and significant effect on customer loyalty; (6) service quality has a positive and significant effect on customer loyalty through customer satisfaction as an intervening variable; (7) perceived value has a positive and significant effect on customer loyalty through customer satisfaction as an intervening variable.