Jurnal Online LPMP Imperium (Lembaga Pengembangan Manajemen dan Publikasi Imperium Research Institute)
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Encouraging employees' voice behavior through Islamic work ethics: The role of team cohesion
No full textThe current study aims to open new insights into employee voice through religiosity and team cohesion approaches. Specifically, this study examines the effect of Islamic work ethics (IWE) as an antecedent of team cohesion and employee voice. The research model includes the intermediate and moderator roles of team cohesion to provide a more comprehensive insight into explaining the voice of employees through IWE. The data were collected from 227 university lecturers using a time-lagged approach; the model was analyzed with PLS-SEM. The analysis results confirmed all hypotheses where IWE is positively related to team cohesion and employee voice. Additionally, it has been demonstrated that team cohesion determines employee voice, mediation, and moderation in the relationship between IWE and employee voice.
Public interest statement
Employees can provide helpful information regarding work procedures, difficulties encountered, and areas for development. Companies may utilize their insights to identify current issues, examine their origins, and develop more efficient solutions by incorporating people in problem-solving and decision-making. This study offers new insights into studying employee voice through a religious approach (IWE) and team cohesion.
Article historyReceived: 5/3/2023 | Revised: 5/28/2023 | Accepted: 5/28/2023 | Online First: 5/29/2023
 
Pengaruh real activities manipulation, opinion shopping, dan sales growth terhadap penerimaan opini audit going concern
No full textThis study aims to determine the effect of real activities manipulation, opinion shopping, and sales growth on the receipt of audit opinions in Industrial Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique uses the purposive sampling method; the samples obtained are as many as 23 Industrial companies for five years registered on the IDX with a total observation of 115 financial statement data. The hypothesis testing method in this study was tested using descriptive statistical analysis and logistic regression analysis using Eviews version 10. The results of this study show that partially real activities manipulation does not affect the receipt of audit opinion going concern, opinion shopping involves the receipt of audit opinion going concern, and sales growth does not affect the receipt of audit opinion going concern.
Public interest statement
This study could give insight for company to handling audit opinion through the policy of choosing public accounting firm. The company should follow the rules that regulate in Indonesia
Pengaruh struktur modal, ukuran perusahaan, dan perencanaan pajak terhadap profitabilitas
No full textProfitability is essential for the company for its survival. This study aimed to determine the effect of capital structure, company size, and tax planning on the profitability of health sector companies listed on the Indonesia Stock Exchange in 2018-2021. The implementation of this research uses a causality associative research design with secondary data types. The sampling technique used purposive sampling and obtained as many as 15 companies that met the criteria from a total population of 23 companies with a research period of 4 years so that 60 sample data were obtained. This study utilizes a multiple linear regression analysis model. The results showed that capital structure (Debt to Equity Ratio) did not affect profitability (Return On Assets), while company size (Size) and tax planning (Tax Retention Rate) had a positive effect on profitability (Return On Assets).
Public interest statement
Future researchers are expected to consider or add other variables affecting profitability, such as sales growth, leverage, dividend policy, inflation rates, and interest rates on different research objects. Factors from company size and tax planning can be used as the primary reference for companies to increase their profitability.  
Pengenalan dan latihan soal tes TOEFL guna meningkatkan kemampuan bahasa inggris pada mahasiswa
No full textThis activity is carried out to provide solutions to problems faced by students in improving their English language skills to face rapid technological developments so that they can compete globally. Proficient mastery of English positively impacts them; this English proficiency can be measured through the TOEFL test. The TOEFL test is a scary scourge for everyone, especially students, so training activities related to the TOEFL test were created. The participants of this activity were 39 students in semester 6 of the ITSNU Pekalongan Office Administration study program. The methods of this activity are observation, lecture, practice, and evaluation. As a result of this activity, all participants were enthusiastic about participating in every material presented by the speaker and had experience in doing TOEFL test questions. It is hoped that after participating in this activity, participants can appear confident and master the TOEFL test questions and time management of problem work to obtain satisfactory results
Pengaruh solvabilitas, profitabilitas, ukuran perusahaan dan ukuran Kantor Akuntan Publik terhadap audit delay
No full textThis study aims to determine the effect of solvency, profitability, firm size and public accounting firm size (KAP) on audit delay. By conducting an empirical study on the Main Board Energy Sector Company Industry Listed on the Indonesia Stock Exchange (IDX) in (2018-2020). In this study, there were 28 main board energy companies listed on the Indonesia Stock Exchange for the 2018-2020 period, with certain criteria so that the selected sample was 84 research samples. The sample of this study was selected using the purposive sampling method. This research was conducted using multiple linear analysis using the E-views 12 application. This study provides the results that (1) Solvency has an effect on audit delay. (2) Profitability has no effect on audit delay. (3) Firm size has no effect on audit delay.(4) The size of the Public Accounting Firm (KAP) has an effect on audit delay
Pengaruh penggunaan fintech (e-wallet) terhadap minat masyarakat dalam pembayaran online akibat pemberlakuan pembatasan kegiatan masyarakat
No full textThe increasingly large spread of the Covid-19 virus has made the government issue a regulation to limit people's activities outside the home, affecting people to use online services. Financial Technology (FinTech) is a financial service solution that utilizes digital technology in its operation, and Financial Technology can help people buy necessities without having to meet with sellers. The purpose of this study was to determine (1) the effect of perceived benefits on interest in using FinTech (e-wallet), (2) the effect of perceived convenience on interest in using FinTech (e-wallet), and (3) the effect of perceived risk on interest in using FinTech (e-wallet). The population in this study is the Jabodetabek community. The research method used is quantitative. The data used are primary data using a questionnaire filled out by respondents with a sample of 100 people. The analysis technique used in this research is using a multiple linear regression test. The results of this study indicate that: (1) There is a positive and significant effect of perceived benefits on interest in using FinTech (e-wallet), and (2) There is a positive and significant effect of perceived ease of use on interest in using FinTech (e-wallet), (3) There is a negative and insignificant effect of perceived risk on interest in using FinTech (e-wallet). 
Pengaruh rasio keuangan terhadap harga saham pada perusahaan sektor kimia di bursa efek Indonesia
No full textThis research aims to determine and analyze the effect of financial ratios on stock prices by measuring the financial ratios of Current Ratio, Total Asset Turnover and Debt to Equity Ratio. This research takes the object of chemical sector companies listed on the Indonesia Stock Exchange in the period 2016-2020. The population in this study were 10 companies in the chemical sector, the sampling technique was purposive sampling based on the criteria determined by the researcher. The dependent variable in the study is stock prices, while the independent variables are Current Ratio, Total Asset Turnover and Debt to Equity Ratio. The data analysis method used is multiple linear regression analysis with SPSS version 24 statistical calculator. Based on the t test, the Current Ratio and Total Asset Turnover variables have a significant effect on stock prices, while the Debt to Equity Ratio variable has no significant effect. The results of the feasibility test of the F test model that all variables in the study have a significant effect on stock prices
Pengaruh pelatihan pembuatan minuman probiotik serta efikasi diri terhadap minat usaha kelompok masyarakat pendiri bank sampah di kota Depok
No full textThis study aimed to determine the effect of counseling and training on the manufacture of probiotic-based health drinks as well as the self-efficacy ability of members of the community group waste management in the city of Depok on the interest in the probiotic beverage business. The 68 respondents included members of the Dahlia Pirus waste bank group (Pondokjaya Village, Cipayung District), Mekar Peduli waste bank (Krukut Sub-district, Limo District) and the Villa Tanah Baru waste bank (Tanah Baru, Beji). This activity involves students. The research method uses multiple regression analysis. The research results show that training has a positive and significant effect on business interest, but self-efficacy has a negative and insignificant effect on business interest.
 
Analisis dampak kanvas bisnis model pada proyek kewirausahaan sosial untuk aplikasi keselamatan diri
No full textThe beginning of the COVID-19 pandemic required humans to spend more time at home because of the government's policy of limiting activities. This study turned out to be a source of trigger for the emergence of social violence in society. Data shows that the level of violence in Indonesia, particularly in Jakarta, is increasing as the Covid-19 pandemic continues. All forms of violence can occur anywhere and anytime. Although various services are provided to victims of violence and improvements in education and technology this is not enough to reduce the violence in Indonesia. This article was written using a qualitative method by analyzing the social impact of the business model canvas to design a feel safe application (FSA). The data used helps strengthen why this FSA project needs to be made as a social entrepreneurship project. The data was obtained through secondary data from government publications and publications related to research that discussed increased social violence in the household and the environment since the COVID-19 pandemic. Implementing FSA as one of the social entrepreneurship projects is expected to impact the community by minimizing the number of violence and increasing public awareness of violence and its impact on victims
Attitude, subjective norm an perceived behavior control on whistleblowing intention in avoiding fraud
No full textThis study analyzes how attitude, subjective norms, and perceived behavior control affect whistleblowing intention. This study took a sample using a questionnaire at the Badan Pemeriksa Keuangan (BPK). A purposive sampling method has been applied to determine 30 employees at Badan Pemeriksa Keuangan (BPK) was obtained based on predetermined criteria. The method of analysis in this study uses descriptive statistical analysis. The tool for this research uses SPSS. The results of this study indicate that attitude, subjective norms, and perceived behavior control affect whistleblowing intention