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Elsa Isabel; Ni Made Dwi Ratnadi

Jurnal Ilmiah Serat Acitya 2023 Universitas 17 Agustus 1945

Good corporate governance appears to control behavior and resolve conflicts between parties within the company. This study aims to determine the effect of good corporate governance components on firm value. This study examines 88 companies listed twice a year in the SRI-KEHATI Index in 2019-2022. The components of good corporate governance in this study are proxied by managerial ownership, institutional ownership, independent commissioner composition, and board size. This study uses firm size as a control variable. The analysis technique used is multiple linear regression analysis. The results of the analysis show that managerial ownership, institutional ownership, and board size have a positive and insignificant effect (95 percent confidence level) on firm value while the composition of independent commissioners has a significant positive effect on firm value. The implication of this research is that companies with a high composition of independent commissioners indicate that independent commissioners supervise and coordinate well in maintaining a balance between the interests of majority and minority shareholders so that it has an impact on increasing firm value.

Muhammad Fajar; Tenri S. P. Dipoatmodjo; Zainal Ruma; Uhud Darmawan Natsir; Rezky Amalia Hamka

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine and analyze the partial and simultaneous influence between Fulfillment of Employee Needs using Maslow's needs theory on Work Commitment to Employees at Bank Muamalat KCU Makassar. This research is an explanatory research with a quantitative approach. This sampling method uses simple random sampling technique with a total sample calculation from the population of permanent employees of Bank Muamalat KCU Makassar, with a sample size of 55 respondents. Data collection was carried out by distributing questionnaires via google form (online) and direct distribution (offline). The data analysis technique used to analyze the relationship between the independent variable and the dependent variable is validity test, reliability test, classical assumption test, namely normality test, multicollinearity test, heteroscedasticity test and linearity test, hypothesis testing used is the coefficient of determination (R2), Partial Test (t test), Simultaneous Test (F test) and Multiple linear regression analysis. The results of this study indicate that physiological needs, security needs, appreciation needs and self-transcendence needs partially have no significant effect on work commitment with a significant value respectively, (physiological needs: 0.810> 0.05), (security needs: 0.979> 0.05), (appreciation needs: 0.093> 0.05) and (self-transcendence needs: 0.400> 0.05), so that hypotheses H1, H2, H4, and H6 are rejected. While social needs and self-actualization needs have a positive and significant effect on work commitment with their respective values, social needs of 0.014 < 0.05 and self-actualization needs of 0.001 < 0.05, so that H3 and H5 are accepted. The results of this study also found that the variable Fulfillment of Needs (physiological needs, security needs, social needs, appreciation needs, self-actualization needs and self-transcendence needs) has a significant simultaneous / joint influence on employee work commitment at Bank Muamalat KCU Makassar based on the results of the F test which is worth 25.101> 2.29 F table values and a significance value of 0.000 <0.05. This means that the fulfillment of physiological needs, security needs, social needs, appreciation needs, self-actualization needs and self-transcendence needs has an important role in increasing the work commitment of employees of Bank Muamalat KCU Makassar.

Nova Fatmawatiningtyas; Endah Winarti HS; Siti Hidayah

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this research is to analyze the effect of performance benefits and interpersonal communication on employee performance with career satisfaction as a mediating variable. The population in this study were all employees of the Regional Secretariat of Batang Regency, totaling 114 employees. The number of samples taken in this study were all members of the population using the census method. The data processed after distributing the questionnaires were 101 bundles. Methods of data analysis using regression analysis and data processing using SPSS. The results of hypothesis testing show that performance allowances have a positive and significant effect on career satisfaction, so it can be interpreted that the better the performance allowances, the higher career satisfaction. Interpersonal communication has a positive and significant effect on career satisfaction, so it can be interpreted that the smoother the interpersonal communication, the higher the career satisfaction. Career satisfaction has a positive and significant effect on employee performance, so it can be interpreted that the higher career satisfaction, the better employee performance. Performance allowances have a positive and significant effect on employee performance, so it can be interpreted that the better the performance allowance, the higher the employee performance. Interpersonal communication has a positive and significant effect on employee performance so that it can be interpreted that the smoother the interpersonal communication is carried out, the better the employee performance. The results of the analysis of mediating variables using the Sobel test found that career satisfaction can mediate the effect of performance allowances on employee performance. This proves that career satisfaction is a mediating variable from the effect of performance allowances on employee performance. Career satisfaction can mediate the effect of interpersonal communication on employee performance. This proves that career satisfaction is a mediating variable from the effect of interpersonal communication on employee performance.

Popy Tyara Sari; Fauziyah Fauziyah; Srikalimah Srikalimah

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

Taxes are an important element in the country because they have the largest source of income. However, in reality it is still relatively low. This research aims to determine the influence of income levels, tax rates and payment systems on UMKM taxpayer compliance. This research data was obtained from Kediri City Micro Enterprise Data for 2022. Data analysis techniques were carried out using instrument tests, classical assumption tests, multiple linear regression analysis, and hypothesis analysis to test the influence partially (t test) and simultaneously (F test). The results show that income levels and payment systems have a positive effect on taxpayer compliance with a significance value of 0.000, tax rates have a positive effect on UMKM taxpayer compliance with a significance value of 0.002. KPP Pratama Kediri City must provide the best service and provide counseling so that taxpayers understand the procedures for paying taxes. With the development of technology, it is hoped that taxpayers will be more compliant in paying their obligations. It is hoped that future researchers adding other variables that influence the level of taxpayer compliance, especially for UMKM.

Liana Illiyanti; Abdul Malik; Bambang Kurniawan

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The background of this research is the decline and fluctuation in each research variable, especially the company value variable which has decreased drastically from the previous year. This study aims to determine the effect of financial performance on the value of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for 2016-2021. This study uses a quantitative approach with secondary data collection methods. The analytical method used in this research is multiple linear regression analysis. The samples used in this study were 11 companies taken by purposive sampling method. The results of this study indicate that the variable liquidity has a significant negative effect on firm value. Meanwhile, the leverage and profitability variables have a positive and significant effect on firm value. This study also shows that together the variables Liquidity, Leverage and Profitability have a joint effect on company value in Food and Beverage Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2016-2021.

Ike Yuliatus Sholikah

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

This research aims to determine the influence of the variables work discipline (X1) and work motivation (X2) on teacher performance (Y) at SMP Negeri 1 Gampengrejo, Kediri Regency. This type of research is quantitative research. The data collection techniques used are primary data and secondary data. The sample selection used the saturated sampling method, the number of samples in the study was 52 respondents at SMP Negeri 1 Gampengrejo, Kediri Regency. The analysis techniques used are Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, T Test, F Test and Coefficient of Determination Test. The research results showed that the multiple linear regression equation Y = 1.349 + 0.369 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 work discipline and work motivation have a significant simultaneous effect on teacher performance at SMP Negeri 1 Gampengrejo, Kediri Regency.

Fenny Ade Annisah; Nurbaiti Nurbaiti; Muhammad Ikhsan Harahap

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

The background of this research aims to determine and analyze the influence of the marketing mix, which includes promotional variables, halal labels and product variants on purchasing decisions for a product through brand image in the Medan Muslim community. The research approach taken was to use a quantitative-descriptive approach using the path analysis method. Path analysis is an extension of the use of regression analysis which aims to estimate the direct or indirect influence of the variables hypothesized in the research. Based on the test results, it can be concluded that promotions, halal labels and product variants have a significant effect on product brand image. It was also found that there was a significant influence between promotions, product variants and brand image on purchasing decisions, while the halal label did not have a significant influence on purchasing decisions for Natur products in the Muslim community of Medan. It is hoped that Natur can maintain and improve the promotional strategies carried out by holding various activities to portray a positive brand attitude towards consumers, because this greatly influences purchasing decisions.

Supriadi Supriadi; Erwin Saputra Siregar; Aztyara Ismadharliani

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The development of information technology is currently changing the minds of customers or consumers in carrying out various transaction activities in the banking world, where customers prioritize aspects of convenience, flexibility, efficiency and simplicity. Mobile banking technology is a type of service provided by banks to their customers so that they can carry out their banking activities at any time without having to come to the bank. The purpose of this study was to determine the effect of benefits and convenience on the interest in using BSI Mobile in the community in Sungai Tering Village, Nipah Panjang District. This type of research uses quantitative methods. The population in this study consisted of 100 respondents. This research uses a random sampling technique, namely taking the population based on the area of the object of this research. The data analysis technique used to answer all the problem formulations uses multiple linear regression analysis using the SPSS version 23 program. The results of the t test show that the benefits variable has a tcount value of 1.870 > ttable 1.660 Then H1 is accepted, the convenience variable has a tcount value of 5.676 > ttable 1.660 then H2 is accepted, and the R2 test is 0.678, this means that the interest variable can be explained by the perception variable convenience, benefits and safety. The t test results of the variable that is very influential in using mobile banking, namely the convenience variable, has a t value of 5.676.

Joko Azuardi; Mochamad Taufiq

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

In this era of globalization, there is development of the business world in the field of air transportation services. Many air transportation service companies have to compete for consumers through various strategies to win over consumers. The aim of this research is to analyze the influence of service quality, price and brand image on purchasing decisions. The population in this research is all consumers at PT. Garuda Indonesia Semarang in 2022, numbering 136,135 people, the sample was taken from 100 respondents using the Slovin formula. The data analysis tool used is multiple regression. The results of the analysis show that service quality has a positive effect on purchasing decisions, the higher the service quality, the higher the consumer's tendency to make purchasing decisions. Price has a positive effect on purchasing decisions, the more competitive the price, the higher the consumer's tendency to make purchasing decisions. Brand image has a positive effect on purchasing decisions, the better the brand image, the higher the consumer's tendency to make purchasing decisions. Research implications include the need to refresh employees, especially front liner staff, provide Cash Back or discounts using credit cards and implement Corporate Social Responsibility.

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.

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

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.

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.

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.

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.

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.

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.

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.