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Pengaruh Risiko Bisnis, Likuiditas dan Profitabilitas terhadap Kebijakan Hutang (Studi pada Perusahaan Pertambangan Sub Sektor Batubara yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022)
No full textThis study was conducted to test the effect of the variables Business Risk (BRISK), Liquidity (CR), and Profotability (ROA) on the Debt Policy (DER) of mining companies listed on the IDX for the 2020-2022 period. The research method carried out is a quantitave method with a type of research using secondary data. The population in this study was 22 mining companies listed on the Indonesia Stock Exchange with a research sanple of 9 mining companies that met the sampling criteria. The data analysis tecnique used in this study is a multiple linear regression test, a test used to measure dependent variables that are influenced by two or more variables independent. Meanwhile, the classical assumption tests used in this study include normality tests, multicholinearity tests, autocorrelation teste, and heterochedasticity tests. The results showed that Business Risk (BRISK) han a negative and significant effect, Liquidity (CR) has a negative and signicant effect, Profitability (ROA) has a positive and significant to the Debt Policy (DE) of mining companies listed on the Indonesia Stock Exchange. The predictability of the thee independent variables to the dependent variable is 35%, while the remaining 65% is influenced by factors aoutside the research model
Pengaruh Budaya Kaizen Terhadap Kinerja Karyawan Pada PT. Arista Pratama Jaya Jakarta
No full textThis study aims to analyze the influence of the kaizen culture, which consists of the dimensions of Seiri, Seiton, Seiso, Seiketsu, and Shitsuke, on the performance of employees at PT. Arista Pratama Jaya. In Indonesia, the 5S concept can also be referred to as 5R. The kaizen culture, originating from Japan, is a concept of continuous optimization and improvement involving the management and all employees of the company. The method used in this research is quantitative, employing a questionnaire distributed through Google Forms to the employees of PT. Arista Pratama Jaya who participated in the Southgate Apartment project, totaling 82 individuals. Data analysis methods include descriptive statistics, simultaneous f-test, partial t-test, and determination coefficient to test hypotheses. The collected data will be analyzed using SPSS software version 16.
The results of the study indicate that partially, with the criteria of Sig value 0.05. From the simultaneous analysis results, the 5S variables (Seiri, Seiton, Seiso, Seiketsu, and Shitsuke) significantly influence employee performance as they meet the criteria of Sig value < 0.05. The most dominant variable influencing employee performance is Shitsuke. The Shitsuke variable is the most influential on the performance of employees at PT. Arista Jaya Jakarta. Employees consider individual awareness and discipline as the most influential factors on employee performance. Therefore, it is expected that every employee will maintain their awareness and discipline and be open to other kaizen culture variables
Analisis Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (Studi Kasus Supplier Daging UD. Adipura Group)
Get PDFThe need for Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) among Micro, Small, and Medium Enterprises (MSMEs) is still very low, with many MSME owners lacking adequate knowledge about financial statements. This has caused SAK EMKM to be often considered a burden for small and medium-sized businesses. UD. Adipura Group faces problems due to the absence of financial statements that comply with SAK EMKM, even though standardized financial statements are very much needed to expand the business and apply for capital from banking creditors. This research uses a qualitative descriptive approach with a sample fromthe problems at UD. Adipura Group. Data collection techniques include interviews, observations, and documentation. Based on the research results, the researcher designed financial statements that comply with SAK EMKM based on data from the accounting records of UD. Adipura Group. It is hoped that UD. Adipura Group will begin to record and book financial transactions in accordance with SAK EMKM to obtain a clear picture of the company's financial condition and make the right economic decisions in the future. UD. Adipura Group is advised to increase their understanding of SAK EMKM by reading books, articles, or websites, as well as attending training or seminars related to SAK EMKM. In addition, they can also involve external parties, such as accountants/consultants, in the preparation of financial statements based on SAK EMKM
Analisis Pengaruh Tingkat Inflasi, Harga Minyak Mentah Dunia, Harga Emas Dunia, dan Nilai Tukar Rupiah terhadap Indeks Harga Saham Gabungan (Studi Kasus pada Bursa Efek Indonesia)
No full textABSTRACT This research aims to analyze the influence of the inflation rate, world crude oil prices, world gold prices, and the rupiah exchange rate on the Composite Stock Price Index on the Indonesian Stock Exchange both simultaneously and partially for the 2018- 2022 period. The variable in this research is the Composite Stock Price Index as the dependent variable, while the inflation rate, world crude oil prices, world gold prices and the rupiah exchange rate are independent variables. This research method is associative analysis with a quantitative approach. The data used uses secondary data, which is time series data in the form of monthly data. The data analysis technique applied in this research is multiple linear regression carried out with the SPSS 18 program, while hypothesis testing uses the F test and t test with a significance level of 0.05. Meanwhile, classical assumption tests include normality, multicollinearity, autocorrelation and heteroscedasticity tests. The research results show that simultaneously the inflation rate, world crude oil prices, world gold prices and the rupiah exchange rate have a significant effect on the Composite Stock Price Index. Meanwhile, partial test results on the variables of inflation rate and world crude oil prices have a positive and significant effect on the Composite Stock Price Index, but the world gold price variable shows a positive and insignificant effect on the Composite Stock Price Index. Meanwhile, the rupiah exchange rate variable has a negative and significant effect on the Composite Stock Price Index. The results of the coefficient of determination test show that the four independent variables are inflation rate, world crude oil prices, world gold prices and the rupiah exchange rate are able to explain the dependent variable Composite Stock Price Index by 78.3%, while the remaining 21.7% is explained by other factors which was not examined in this study
Pengaruh Pengalaman Kerja, Motivasi Kerja dan Lingkungan Kerja Terhadap Kinerja Pegawai Kantor Balai Besar Pemerintahan Desa di Malang
Get PDFThis study aims to analyze the effect of Work Experience, Work Motivation and Work Environment on Employee Performance at the Village Government Center office in Malang. This research is a type of Quantitative research. To obtain data in this study, researchers used primary data and secondary data through a questionnaire with a total of 50 employee respondents who worked at the Village Government Center office in Malang. The sampling technique used a saturated sample. The analysis used includes Validity test, Reliability test, Classical Assumption test (normality test, multicolinerity test, heteroskedesticity test), and Hypothesis test (F test, t test and determination coefficient test). The results of data analysis show that work experience, work motivation and work environment have a significant effect on employee performance at the Village Government Center office in Malang. Work experience has a positive and significant effect on employee performance at the Village Government Center office in Malang. Work motivation has a significant positive effect on employee performance at the Village Government Center office in Malang. The work environment has a positive and significant effect on employee performance at the Balai Besar Village Government office in Malang
Pengaruh Celebrity Endorser, Kualitas Produk, dan Citra Merek Terhadap Keputusan Pembelian Skincare The Originote (Studi Kasus Pada Mahasiswa Universitas Merdeka Malang)
No full textThis research aims to determine and analyze the Influence of Celebrity Endorser, Product Quality, and Brand Image on the Purchase Decision of The Originote Skincare among students at University of Merdeka Malang. The method in this research uses a quantitative method with data obtained from the distribution of questionnaires to users of The Originote skincare at University of Merdeka Malang. The type of data used in this research is primary data obtained from respondents totaling 100 respondents by collecting respondent information for 13 days. Multiple linear regression analysis is used to evaluate the relationship between variables. The results show that Celebrity Endorser, Product Quality, and Brand Image have a positive and significant simultaneous and partial effect on the purchase decision of The Originote skincare among students at University of Merdeka Malang. In this study, brand image has a dominant influence on purchase decisions. This research supports field findings that show that Brand Image plays a primary role in mediating Celebrity Endorser and Product Quality on Purchase Decisions
Financial Performance And Ownership Structure: Influence On Firm Value Through Leverage
Get PDFThis chapter focuses on testing optimal capital structure theory: The role of intervening variable debt to equity ratio (DER) on the influence of the financial performance, Ownership Structure of Independent Board of Commissioners (IBCO), Audit Committee (ACO), and Institutional Ownership on Firm Value. The research design was explanatory research using path analysis. Using purposive sampling, 61 manufacturing companies, observation period from 2014 to 2018 with 286 N samples. The research novelty empirically can prove the role of intervening variable DER on the effect of return on assets (ROA) on firm value and shows the market response to the ROA is fully reflected by DER, indicating the existence of an optimal capital structure. The role of DER on the effect of ROE and IBCO on firm value is a partial mediation with the inverse direction. This phenomenon shows that the mechanism of forming a balance between the responses of investors and creditors relates to debt financing
Evaluasi Laporan Keuangan Pada Pt. X Berdasarkan Standar Akuntansi Keuangan-Entitas Mikro
Get PDFThis study aims to evaluate the financial statements of PT X using the Financial Accounting Standards-Micro Small and Medium Enterprises (SAK-EMKM). The research method used is quantitative method using secondary data in the form of financial statements. The results of research conducted at PT X show that PT X has recorded financial statements based on SAK-EMKM, but there are still classification errors in the process of recording expenses. Errors in the costing process between production costs and administrative costs of these two things cause a mismatch in the cost of goods produced according to PT. X's calculations with the cost of goods produced according to SAK-EMKM, giving rise to differences in the cost of goods produced and differences in the company's profit and loss. PT. X is advised to make improvements in the preparation of financial statements in accordance with the Financial Accounting Standards-Micro Small and Medium Enterprises (SAK-EMKM)
Pengaruh Sistem Pembayaran Cash On Delivery dan Online Customer Review terhadap Keputusan Pembelian pada Marketplace Shopee
Get PDFThis research aims to analyze the influence of the Cash On Delivery Payment System and Online Customer Reviews on Purchasing Decisions on the Shopee Marketplace. In this digital era,Cash On Delivery and Online Customer Review payment systems have become key elements in the consumer shopping experience. Therefore, this research aims to explore the impact of these twofactors on consumer purchasing decisions. The number of samples used was 97 respondents usingnon-probability sampling techniques. The research method used is an online survey with a sample of respondents who are active Shopee users. Data collection was carried out through questionnaires distributed online. Data analysis was carried out using descriptive statistical methods and multiplelinear analysis to test the relationship between the variables studied. The results of this researchshow that the cash on delivery payment system and online customer reviews have a significantinfluence on consumer purchasing decisions at Shopee. In particular, buyers tend to have more trustin the Cash On Delivery payment system because it provides security and certainty in transactions. Inaddition, online reviews also have an important role in shaping consumer perceptions of the quality ofsellers' products and services. The Online Customer Review variable has a dominant influence onpurchasing decisions. In this way, consumer trust arises in the Shopee marketplace, namely byseeing positive comments from other consumers who have purchased at the online shop
Pengaruh Kebijakan Dividen, Volatilitas Laba, Volume Perdagangan Saham, dan Ukuran Perusahaan Terhadap Volatilitas Harga Saham pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2022
Get PDFThis study aims to determine and analyze the effect of dividend policy, earning volatility, trading volume activity, and company size on stock price volatility. This study takes mining as its object listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The population used in this study is 82 mining companies, while the sample was obtained using a purposive sampling method based on predetermined criteria, resulting in a sample of 10 mining companies. The dependent variable in this research is stock price volatility. Meanwhile, the independent variables are dividend policy, earning volatility, trading volume activity, and company size. The data analysis method uses descriptive statistical analysis, classical assumption tests (normality, multicollinearity, autocorrelation and heteroscedasticity), multiple linear regression tests, and hypothesis testing (F test, t test, and R2 test). The results of this research show that simultaneously dividend policy, earning volatility, trading volume activity and company size have a significant effect on stock price volatility in mining companies listed on the IDX for the 2018-2022 period. Partially, earning volatility and trading volume activity has a significant positive effect on stock price volatility, while dividend payout ratio and company size has no effect on stock price volatility