Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN DENGAN MENGGUNAKAN METODE ALTMAN Z – SCORE (Studi Kasus pada Perusahaan Retail yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)
Get PDFThis study aims to examine the effect of Working Capital to Total Assets, Retained Earning to Total Assets and Earning Before Interest and Taxs Ratio To Total Assets on financial distress. Sampling using the purposive sampling method obtained a sample of 5 companies with 25 data. The population in this study is retail trading companies in the retail sector on the Indonesia Stock Exchange for the 2016–2020 financial year. The regression method in this study is simple and multiple linear regression. Regression results show that there is a significant relationship between Working Capital to Total Assets and Earning Before Interest And Taxs Ratio To Total Assets to financial distress. This means that the company is experiencing financial condition difficulties, namely difficulty meeting current obligations and low revenues that affect the company's bankruptcy. The results of the regression test showed that there was no significant relationship between Retained Earnings to Total Assets and financial distress. This means that the company shows sufficient ability to generate retained earnings from the total assets owned by the company
RELEVANSI STABILITAS KEUANGAN BANK TERHADAP RISIKO INVESTASI DAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MEDIASI
Get PDFThis study aims to test and analyze empirically the relevance of bank financial stability (STAB) to bank stock investment risk (RISK), with dividend policy (DIV) as a mediating variable; and bank company size (SIZE), status of state-owned enterprises (BUMN), and regionally-owned enterprises (BUMD) as control variables. The population in this study are national commercial banks consisting of private banks and BUMN/BUMD banks listed on the Indonesia Stock Exchange for the 2011-2020 period. Using a purposive sampling method, the number of bank companies sampled in this study was 16 bank companies with a total of 160 observations of financial report data (over a 10 year period). In this study, multiple linear regression analysis techniques and Ordinary Least Square models were used with data processing using eviews 9 software. The results of this study indicate that simultaneously STAB, DIV, and the control variables SIZE, BUMN, BUMD have a significant effect on RISK. Meanwhile, partially, STAB and SIZE have a negative effect on RISK in bank stocks. In addition, STAB has a positive effect on DIV, but DIV has no effect on RISK, so it can be concluded that dividend policy is proven not to mediate the effect of financial stability on investment risk in bank stocks
ANTECEDENTS OF DIGITAL FINANCING ON MSME IN BANK SYARIAH INDONESIA (BEFORE AND AFTER MERGER)
No full textThe aim of this research is to analyze the antecedents (factors which influence) of digital financing at Bank Syariah Indonesia (BSI). This study is focus on data before and after merger. The population of this study is employees of BRI (Bank Rakyat Indonesia) Syariah (before merger) and BSI (after merger) This study have eight objectives to analyze the effect of antecedents (accountability, adequacy of funds, accounting information, operational risk, internal control, and credit analysis) on digital financing for MSME at BSI. The sample was determined based on the random sampling method, in which 100 respondents were obtained using the Slovin formula. All respondents were asked to fill out the questionnaire that had been prepared based on indicators of variables. Data analysis was performed using Partial Least Square-Structural Equation Modeling (PLS-SEM). The research results indicate that from eight hypothesis, six of them are affect and two of them are not affect before merger, but after merger the results show that five of them are affect and three of them are not affect
PENGARUH KERJA SAMA TIM DAN PENGEMBANGAN KARIR TERHADAP KEPUASAN KERJA KARYAWAN PT. KOMINDO BIZOLUSI JAKARTA PUSAT
Get PDFThis research aims to examine the impact of team collaboration and career development on employee job satisfaction at PT. Komindo Bizolusi in Central Jakarta, both individually and collectively. The study employs a quantitative approach, utilizing a saturated sampling technique with a sample size of 75 respondents. Data collection is carried out through questionnaires, and data analysis involves validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. Based on the research findings, the following results are revealed: (1) Team collaboration significantly influences employee job satisfaction at PT. Komindo Bizolusi in Central Jakarta, with the t-test value (14.766) exceeding the t-table value (1.993). (2) Career development also significantly impacts employee job satisfaction at PT. Komindo Bizolusi in Central Jakarta, as the t-test value (13.845) surpasses the t-table value (1.960). (3) Simultaneously, team collaboration and career development have a significant combined effect on employee job satisfaction at PT. Komindo Bizolusi in Central Jakarta, with the F-test value (135.125) exceeding the F-table value (2.730)
PENGARUH LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PIZZA HUT DELIVERY TANGERANG SELATAN
Get PDFPerforming means achieving the expected work results and the work process is in accordance with applicable procedures. The positive side of why performance needs to be strived for is because performance has an impact on organizational maturity in achieving its goals. Based on this background, the purpose of this study was to determine the effect of work environment and work motivation on employee performance at the PHD South Tangerang Branch, either partially or simultaneously. The method used is quantitative. The sampling technique used saturated sampling and the sample in this study was 74 respondents. Methods of data analysis using simple linear regression test, multiple linear regression, correlation coefficient, coefficient of determination, partial t test and simultaneous F test. The results of the study suggest that the environment and motivation are factors that have a positive influence on employee performance. Because these two factors can encourage the birth of work enthusiasm, which has implications for the implementation of good work and the achievement of satisfactory work results
PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN PADA PT BERKAH SYAHRIE SEJAHTERA TANGERANG
Get PDFProviding satisfaction to consumers is a strategic step in achieving company goals. Because of this, it can influence consumers to continue using the products/services being sold, so that sales volume increases and provides big profits to the company. The purpose of this study was to determine the effect of service quality and price on customer satisfaction at PT Berkah Syahrie Sejahtera Tangerang either partially or simultaneously. The method used is quantitative associative method. The sampling technique used the slovin formula and the sample in this study was 87 respondents. Data analysis used validity test, reliability test, classical assumption test, regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing. The results of this study indicate that the relationship between satisfaction with service quality and price is very large. This indicates that consumers are satisfied if they get good service and get the right price. In addition, if the company provides good prices and services simultaneously to consumers, it is possible to strengthen satisfaction which has implications for the birth of purchase loyalt
PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) PADA PT BANK MANDIRI
Get PDFThis study aims to analyze the effect of the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) on Return On Assets (ROA) at PT Bank Mandiri (Persero) Tbk for the 2012-2021 period. The data used in this study is secondary data sourced from financial report data on the official website of PT Bank Mandiri (Persero), Tbk which is listed on the Indonesia Stock Exchange. In this study using 1 company with a period of 10 years, namely in 2012-2021. This research method uses an associative method with a quantitative approach. The results of this study indicate that the variable X1 shows the Capital Adequacy Ratio (CAR) partially has a negative and significant effect on Return On Assets (ROA) with a tcount (-4.318) > ttable (2.365) and a significant value of 0.003 <0.05. The results of variable X2 show that the Loan to Deposit Ratio (LDR) partially has a positive and significant effect on Return On Assets (ROA) with a tcount (2.475) > ttable (2.365) and a significant value of 0.042 <0.05. Simultaneously the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) have a significant and significant effect on Return On Assets (ROA) with Fcount (9.332) > Ftable (4.740) and a significant value of 0.011 <0.05
ANALISIS KINERJA PEGAWAI YANG DIPENGARUHI KOMUNIKASI, PELATIHAN KERJA DAN BUDAYA ORGANISASI MELALUI KEPUASAN KERJA SEBAGAI INTERVENING PADA LEMBAGA PEMBINAAN KHUSUS ANAK LOMBOK TENGAH
Get PDFThis study aims to analyze employee performance which is influenced by communication, job training, and organizational culture through job satisfaction as an intervening. Quantitative research method with explanatory research approach. The sampling technique using the saturated sample method was for all LPKA Lombok Tengah employees who had civil servant status, totaling 83 people. Data analysis used the SEM-PLS method, results showed that 82.5% variation in performance can be explained from communication, job training, organizational culture and job satisfaction and 77.7% variation in job satisfaction can be explained through communication, job training and organizational culture. Through direct effect analysis on path coefficient organizational culture is the factor that most influences job satisfaction, while job training is the factor that most influences performance. By testing the hypothesis, it can be seen that all variable relationships, both direct and indirect effects, produce positive and significant values, only the direct relationship of organizational culture to performance produces positive and insignificant values. However, in the indirect effect relationship of communication culture on performance through job satisfaction the results of the hypothesis produce positive and significant results. So it can be concluded that the mediating role of job satisfaction in the relationship of communication and job training to performance as a partial mediation effect, while the relationship of organizational culture to performance as a full mediation (full mediation) is 0.101
ANALISIS FAKTOR KESELAMATAN DAN KESEHATAN KERJA (K3) DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) DALAM MENINGKATKAN KESIAPAN OPERASIONAL PRAJURIT BATALYON INFANTERI 4 MARINIR
Get PDFBattalion Infantery 4 Marines has the main task of carrying out combat tasks by searching for, approaching, and destroying the enemy with fire and movement or fending off enemy attacks with fire and close combat and counter attacks, in support of the main task of Battalion 4 Mar, operational readiness is very important for soldiers, one of which is the occupational safety and health (K3) of soldiers. In addition to the K3 factor of soldiers in improving the operational readiness of Battalion 4 March soldiers, soldiers are required to be qualified and professional individuals in carrying out their duties, soldiers must carry out their work selflessly called OCB. The purpose of this study was to examine the effect of occupational safety and health (K3) and OCB on the operational readiness of the soldiers Battalion Infantery 4 Marines. In this study using quantitative methods and for data processing in order to obtain results using the SPSS 25.0 application program. In determining the sample used, the researcher uses non-probability sampling with incidental sampling technique, to determine the number of samples using the Slovin the sample obtained is 239 respondents. The results in processing SPSS obtained results on the t- test. The t-count value for the K3 variable is 1.979 and the t-table obtained is 1.651, meaning that there is a positive and significant influence on the K3 variable on the operational readiness of soldiers and the t-value on the OCB variable is 1.858 with the t-table obtained is 1.651, meaning that there is a positive and negative effect. significant OCB variable on the operational readiness of soldiers. The data processing simultaneously with the f test. Ftable obtained is equal to 0.0513. Based on the results of the f test obtained at 1.233> 0.0513 and a significance value <0.05. So the conclusion is H0 is rejected and H1 is accepted. This shows that all independent variables (K3 and OCB) have a positive and significant effect on the Operational Readiness of the 4th Marine Infantry Battalion Soldiers. The value of the correlation coefficient (R) is 66.4%. It is in the strong category and the value of R2 = 0.441 which means that 44.1% of the Operational Readiness of the 4th Marine Infantry Battalion Soldiers can be explained by the K3 and OCB variables while the remaining 55.9% is influenced by other variables outside the model studied
PENGARUH PENGUNGKAPAN LIKUIDITAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN
Get PDFThe purpose of this research is to examine the value of the company which is influenced by liquidity, solvency, company size, and profitability. The data source implemented in the research is a secondary data source of quantitative type and applies a causality research design. The technique applied to select sample objects from the population in the form of companies engaged in the energy sector for the period 2018-2021 listed on the Indonesia Stock Exchange (IDX) is a purposive sampling technique and the number of samples used is 19 companies with 76 sample data. Then testing the hypothesis in the research applies multiple linear regression analysis techniques. Based on the test, the following results are obtained, first, partially the firm value variable is positively influenced by liquidity. Then the second, partially the company value is positively influenced by solvency. Furthermore, the third, partially the company value is negatively affected by company size, and the fourth, the company value is partially positively influenced by profitability. Then the last one simultaneously the firm value variable is positively influenced by liquidity, solvency, firm size and profitabilit