Jurnal Online LPMP Imperium (Lembaga Pengembangan Manajemen dan Publikasi Imperium Research Institute)
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Pengaruh Return on Aset dan Ukuran Perusahaan Terhadap Tax Avoidance
No full textThis study aims to determine the return on assets and company size that affect tax avoidance. Secondary data was collected from companies listed in the chemical industry sub-sector listed on the Indonesia Stock Exchange for 2014 – 2017. Sampling in this study was a purposive sampling method, and the criteria were: (1) Manufacturing companies in the primary and chemical industries listed on the IDX for the period 2014-2017; (2) The data belonging to the company must be complete and based on the variables studied. The data needed in this study was obtained through the 2014-2017 Indonesian Capital Market Directory (ICMD). This study uses multiple linear regression analysis: to test the partial, it requires t statistical testing and simultaneous testing using the ANOVA statistical test, and before carrying out this test, the classical assumption test is first. The results of the study show that if Return on Assets affects Tax Avoidance, then the size of the company without affecting the value of the compan
Peranan security concern dalam kenyamanan transaksi perbankan secara online dan dampaknya terhadap kinerja perbankan
No full textThis study aims to examine the role of security concerns in the convenience of online banking transactions, which consist of the convenience of access, the convenience of transactions, and convenience of benefits, as well as seeing the impact on banking performance. This study uses primary data by distributing questionnaires to respondents from the Academic Community of FEB Univ Pancasila who use online banking transactions. The analysis method uses Structural Equation Model (SEM) with smart PLS. The results showed that the convenience of access was proven to improve banking performance. On the other hand, transaction convenience has a significant negative effect on financial performance, which means that the speed and ease with which consumers can complete transactions reduces financial performance; this may be due to the imperfect mobile banking application or weak internet networks. Likewise, security concern also shows a significant negative effect on financial performance, which means that consumer attention to the safety and security of transaction data and the security of personal information shared through banking platforms is still low, so customers who still feel insecure in online transactions can have an impact on the decline in banking performanc
Pengaruh motivasi kerja dan disiplin kerja terhadap kepuasan kerja serta dampaknya pada kinerja guru SMK
No full textThis study aims to determine the effect of work motivation and discipline on job satisfaction and its impact on teacher performance at a high school in Central Tapanuli Tengah. Data were collected by questionnaire involving 133 teachers. Structural Equation Modeling (SEM) with Partial Least Square (PLS) was used to test the hypothesis. The results of this study indicate that motivation and work discipline has a positive and significant effect on satisfaction and teacher performance. Job satisfaction has a positive and significant impact on teacher performance and mediates the relationship between motivation, work discipline, and teacher performance
Penguatan Personal Selling Bagi Pemilik dan Pegawai Warung Tegal Kharisma di Tebet Barat, Tebet, Jakarta Selatan
No full textProviding knowledge and understanding about personal selling or face-to-face selling to the owners and employees of Warung Tegal Kharisma in Tebet Barat Village, Tebet District, South Jakarta. Since the Covid-19 pandemic occurred, culinary entrepreneurs can no longer optimally sell their wares directly to consumers due to the policy of Enforcement of Community Activity Restrictions (PPKM). However, in mid-2022, the government has allowed the restaurant business to reopen, so the entrepreneur Warung Tegal (Warteg) Kharisma also takes advantage of this opportunity to return to selling culinary delights after being closed for two years during the pandemic. In order for Warteg Kharisma entrepreneurs to return to profit, and be able to cover losses during the pandemic, then there is a strengthening of face-to-face marketing communications as an effort aimed at increasing the personal selling ability of Warteg Kharisma owners and employees, so that business continuity occurs through increasing the number of sales, and business profits
The effect of company size, profitability, and leverage on audit delay
No full textPurpose: This study aims to examine whether Company Size, Profitability, and Leverage affect Audit Delay in property and real estate sector companies listed on the Indonesia Stock Exchange from 2016 to 2019.
Methods: This study uses a descriptive research design and quantitative approach, analyzed by multiple linear regression using SPSS 25. It focuses on property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. Purposive sampling was used to select 24 companies, resulting in 96 observations. Secondary data was collected from the official IDX website.
Findings: The results showed that (1) Company size has no significant effect on audit delay. (2) Profitability has a negative and significant effect on audit delay. (3) Leverage does not have a significant effect on audit delay. (4) company size, profitability, and leverage simultaneously affect audit delay.
Practical Implications: The study indicates that property and real estate companies must prioritize profitability, significantly reducing audit delay. Financial statement efficiency is very important, while company size and leverage have no significant effect on the audit. Therefore, management is advised to increase profitability to accelerate the submission of financial statements and transparency
Pengaruh Transformasi Organisasi Terhadap Kinerja Dengan Motivasi Dan Kompensasi Sebagai Variabel Mediasi Pada Personil Project Management Office PT Perusahaan Gas Negara Tbk
Get PDFThe main objective of this study is to examine and analyze the effect of organizational transformation on performance with motivation and compensation as mediating variables in the project management office (“PMO”) personnel of PT Perusahaan Gas Negara Tbk. (“PGN”) by using a quantitative descriptive approach. The data in this study were obtained from PMO organic employees who work at PGN. The total population of PMO organic employees at the time the research was conducted was 118 (one hundred and eighteen) people. While the samples taken in this study were organic employees with positions ranging from 'Staff' to 'Vice President'. The data analysis in this study used an alternative method of structural equation modeling (SEM), namely partial least squares (PLS). The first stage in this research is to test the validity of each variable's statement indicator along with their reliability. The second stage examines the relationship between the existing hypotheses for both direct effects and indirect effects between research variables. The results of this study indicate that PGN’s organizational transformation has a significant effect on PMO employee performance, either through motivation or compensation as mediation or without the mediation.
 
Pengaruh corporate governance terhadap human capital disclosure dengan managerial ownership sebagai variabel moderasi
No full textThis study examines the effect of corporate governance on human capital disclosure with managerial ownership as a moderating variable. In this study, the components of corporate governance studied consisted of the board of independence (BoI), gender diversity (GD), and the board of activity (BoA). GCG implementation can encourage companies to act in stakeholders' interests, for example, by making disclosures related to human capital. This study examines the effect of the independent variables (BoI, GD, and BoA) on the dependent variable (HCD). This study uses 180 company data samples listed on the IDX and included in the Kompas 100 category for the 2017-2019 period. Hypothesis testing using SPSS statistical software version 25. The results of this study prove that Gender Diversity and the Board of Activity influence Human Capital Disclosure, while the Board of Independence does not affect human capital disclosure. in addition, managerial ownership is not able to influence the relationship between the board of independence, gender diversity, and the board of activity on human capital disclosure
Leader humility dan work engagement pada karyawan perbankan syariah: Peran power distance orientation
No full textThis study bridges the theoretical debate regarding the effectiveness of humble leaders in Asian cultures, especially employees in Islamic banks in Indonesia. A total of 162 employees in several Islamic banks were involved in the study. The first results show that humble leaders have a dual effect (u-shaped relationship), which can positively impact work engagement but can also have a negative effect if applied too much. Furthermore, using moderation regression, power distance orientation has an important role and can reduce the effectiveness of humble leaders on employee engagement
Sosialisasi QRIS Dalam Upaya Peningkatan Produktivitas UMKM Provinsi DKI Jakarta
No full textThe objectives of this activity include: exploring the problems faced by MSMEs during the second year of the Covid-19 pandemic; identify problems that occur in MSMEs in DKI Jakarta in a pandemic condition (New Normal); provide an overview and training in making QRIS for MSMEs in DKI Jakarta; provide strategic management tips so that they can survive and even develop unexpected opportunities; provide continuous assistance and monitoring to MSMEs assisted by P3D which have been carried out after entering the New Normal period. QRIS socialization is one of the efforts made by the government to respond to the changes that occur, especially to the very rapid development of information technology. QRIS socialization was carried out for MSME actors in the DKI Jakarta area in collaboration with Bank Indonesia Jakarta Branch, P3D DKI Jakarta. The method used in this activity is in the form of socializing the use of QRIS which will be applied by Bank Indonesia to MSME players in the DKI Jakarta area. In this outreach activity, MSME participants received training on: how to solve problems, entrepreneurship, digital transformation, and change management
Analysis of digital-based marketing strategy in supporting business activities of young entrepreneurs
No full textThis research aims to formulate a digital-based marketing strategy for young entrepreneurs. This study uses a qualitative approach through an interpretive paradigm by adopting a marketing mix. The population used in this study is the entirety of young entrepreneurs between the ages of 25 and 40 years in North Luwu. The minimum sample size was taken based on the calculation of 10 times the number of measurement items and obtained a total sample of 183. The analytical method used to formulate a digital-based marketing strategy is SWOT (Strength, Weakness, Opportunity, Threat) analysis. Before this analysis stage, the data quality test was first carried out, namely the validity and reliability tests. This study resulted in nine formulations of digital-based marketing strategies to support the business activities of young entrepreneurs, namely three strategies (S-O), two strategies (S-T), two strategies (W-O), and two strategy formulations (W-T)